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Full text of "Statistics of income"

BOSTOIN 
PUBLIC 
LIBRARY 







^r.d 



STATISTICS 
OF INCOME 



1968 



INDIVIDUAL 







D 



U \ZJ 




Internal Revenue Service 



i 



Publication 79 (9-70) 



Boston Public Library 

Superintender.T nf Document^. 

OCT 1 9 1970 
DEPOSITORY 



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

Publication 79 (9-70) 

Price $2.75 (paper cover) 

Library of Congress Card No. 61-37567 

Suggested citation 

Internal Revenue Service 

Statist/OS of Income — 1968, Individual Income Tax Returns 

Washington, D.C., 1970 

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

Other recent publications for sale 

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

Business Tax Returns for 1968, Preliminary 

Business Tax Returns for 1967 

Corporations Income Tax Returns for 1967, Preliminary (32 pp., 35() 

Corporation Income Tax Returns for 1966 (316 pp., $3.00) 

Farmers' Cooperative Income Tax Returns 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) 

Foreign Income and Taxes for 1962 (263 pp., $2.00) 

Publications in preparation 

Business Tax Returns for 1968 

Corporation Income Tax Returns for 1968, Preliminary 

Corporation Income Tax Returns for 1967 

Foreign Income and Taxes for 1964, 1965, and 1966 

Individual Income Tax Returns for 1969, Preliminary 



STATISTICS 
OF INCOME 



1968 



INDIVIDUAL 




Internal Revenue Service 




Randolph W. Thrower, Commissioner 

William H. Smith, Deputy Commissioner 

Albert W. Brisbin, Assistant Commissioner (Planning and Research) 

Statistics Division 

Vito Natrella, Director 

Robert J. Tolllver, 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 

Thomas M. Durkin, Chief, Program Management Branch 




This report was prepared in the Income, 

Finance, and Wealth Branch by the 

Individual Income Statistics Staff under 

the direction of Jack Blacksin. 

The procedures for sampling, processing, 

and reviewing the data were developed by 

other branches of the Statistics Division. 

Statistical abstracting of the data was 

done by the Service Centers at Andover, 

Massachusetts: Austin, Texas: Chamblee, 

Georgia; Covington, Kentucky: Kansas City, 

Missouri: Philadelphia, Pennsylvania; and 

Ogden. Utah. The Data Center at Detroit, 

Michigan designed and conducted the 

computer processing. 







J3 



A^-' ■'/ 




Letter of Transmittal 



Treasury Department, 

Office of the Commissioner of Internal Revenue, 

Washington, D. C, August 5, 1970. 

Dear Mr. Secretary: 

I am transmitting the complete report. Statistics of Income--1968, 
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 representing almost 
74 million individual income tax returns. Form 1040 and 1040A, filed 
during calendar year 1969. The content of this report has been developed 
from comments and suggestions from the many users of our data, both 
inside and outside Government, including State taxing authorities. Shown 
in this report are the first data for the income tax surcharge imposed 
April 1, 1968. Other subjects covered include characteristics of returns 
with capital gain or loss, nontaxable returns, pensions and annuities, 
casualty and theft losses and expenses of employees. Special treatment 
is afforded to the self-employed retirement deduction. Other new ma- 
terial appears on the interest paid on installment purchases, the de- 
ductible portion of health insurance premiums, excess social security 
tax withheld, returns with income averaging and sales of capital assets, 
tax as a percent of income, size of tax, and returns with retirement 
income credit. 

This report features our biennial, extensive presentation of statistics 
on itemized deductions and includes our regular series of State and 
regional data. 

Commissioner of Internal Revenue. 



Hon. David M. Kennedy, 
Secretary of the Treasury. 



m 



Foreword 



The data presented for individual income tax returns are estimates 
based on a stratified sample of Form 1040 and 1040A returns, and 
represent coverage of all individual tax returns filed by the Nation's 
taxpayers for income year 1968. 

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 1968 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 income years 1959 to 
1968 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 1968 include provisions for: 

(1) Imposition of a 10 percent income tax surcharge beginning 
April 1, 1968 (in effect, a 7.5 percent surcharge for 1968); 

(2) Liberalization of rules governing the self-employed retirement 
deduction. 

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) Returns with net gain or net loss from sales of capital assets, 

(2) Nontaxable returns, 

(3) Pensions and annuities, 

(4) Casualty and theft losses and expenses of employees, 

(5) Interest paid on installment purchases, 

(6) Deductible half of payments for health insurance premiums, 

(7) Excess social security tax withheld, 

(8) Returns with income averaging and sales of capital assets, 

(9) Tax as a percent of income and size of tax, 
(10) Returns with retirement income credit. 

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 

Changes in income and tax, 1967-1968, 1 
Changes in income by marital status of taxpayer, 

1967-1968, 3 
Dividends and other distributions, 1967-1968, 4 
Pensions and annuities, 4 
Nontaxable returns, 4 



Section 2 

DEDUCTIONS AND EXEMPTIONS, 



53 



Self-employed retirement deduction, 53 
Personal deductions, standard or itemized, 55 

Standard deduction, 55 

Itemized deductions, 56 

Type of deduction, 1964-1968, 57 
Exemptions, 5 7 

Section 3 

TAX COMPUTATION AND TAX RATES, 91 

Introduction, 91 

Income subject to tax, 91 

Method of tax computation, 91 

Returns with income averaging, 92 

Tax rate schedules, 93 

Tax credits, 95 

Method of taxpayment, 95 

Overpayment of tax and tax due at time of filing, 95 

Excess social security taxes withheld, 95 

Tax surcharge, 96 

Effective tax rates based on adjusted gross income, 96 

Size of income tax, 97 

Section 4 

TAXPAYERS AGE 65 OR OVER; RETIREMENT 

INCOME CREDIT, 123 

Age exemptions, 123 
Adjusted gross income, 123 



Personal deductions, 123 
Nontaxable returns, 125 
Income tax liability, 126 
Retirement income credit, 126 

Section 5 

STATE AND REGIONAL DATA, 145 

Average income by state, 145 

Average income and income distribution by region, 147 

Section 6 

EXPLANATION OF CLASSIFICATIONS 

AND TERMS, 175 

Classifications, 175 
Terms, 176 



Section 7 

SOURCES OF THE DATA, DESCRIPTION OF THE 

SAMPLE, AND LIMITATIONS OF THE DATA, 187 

Sources of data, 187 

Description of the sample and limitations of the data, 188 
Description of the sample, 188 
Selection of the sample, 188 
Method of estimation, 188 
Limitations of the data, 189 
Sampling variability, 189 
Other limitations due to sampling, 189 
Sample management and non-sampling controls, 189 



Section 8 

HISTORICAL SUMMARY, 1959-1968, 193 



Section 9 

1968 FORMS AND INSTRUCTIONS, 207 

Section 10 
INDEX, 263 



VII 



Guide to Basic and Historical Tables 



Section I 

RETURNS FILED AND SOURCES OF INCOME 

Cumulated income and taxes (table 1.1), 6 

Marital status (tables 1.2, 1.3), 7, 9 

Sources of income and loss (tables 1,4-1.7), 10-22 

Form 1040A returns (table 1.8), 26 

Size of salaries and wages (table 1.9), 27 

Size of dividends (table 1.10), 28 

Size of interest received (table 1.11), 29 

Size of business or profession profit or loss (tables 
1.12. 1.15), 30, 33 

Size of farm profit or loss (table 1.13, 1.16), 31, 33 

Size of partnership profit or loss (tables 1.14, 1.17), 
32, 33 

Sales of capital assets: 

Capital gains and losses (table 1.18), 34 

Sources of income and loss (table 1.19), 36 

Size of capital gain or loss (tables 1.20, 1.21), 44, 45 

Rent and royalty income or loss (table 1.22), 46 

Pensions and annuities (table 1.23), 48 

Nontaxable returns (table 1.24), 49 

Section 2 

DEDUCTIONS AND EXEMPTIONS 

Itemized deductions: 

Marital status (tables 2.1, 2.2), 58, 60 
Sources of income (tables 2.2, 2.3), 60, 61 
As a percent of income (table 2.5), 66 
By type (table 2.4), 65 

Taxes deducted (table 2.6), 68 

As a percent of income (table 2.7), 69 
Interest deducted (table 2,8), 71 

As a percent of income (table 2.9), 72 
Home mortgage interest (table 2.10), 73 
Installment purchases interest (table 2.11), 74 
Contributions deducted as a percent of income 

(table 2.12), 75 
Medical and dental expense deductions (table 
2.13), 76 

As a percent of income (table 2.14), 77 
Standard deduction: 

Marital status (tables 2.15, 2.16), 78, 80 
Sources of income (tables 2.16, 2.17), 80, 81 
Exemptions, by type (tables 2.18, 2.19), 85, 87 



Self-employed retirement deduction (table 2.20), 89 
Nontaxable returns (table 2.21), 90 

Section 3 

TAX COMPUTATION AND TAX RATES 

Normal tax and surtax (table 3.1), 98 
Alternative tax (tables 3.2, 3.14), 99, 120 
Tax rate classes: 

By income class and tax schedule (tables 3.3-3.6), 
100-107 

Income tax at each tax rate (table 3.7), 109 
Returns with' surcharge (tables 3.8-3.12), 113-H7 
Sales of capital assets with normal tax surtax (table 

3.13), 119 
Returns with income averaging and sales of capital 

assets (table 3.15), 120 
Tax as a percent of AGI (table 3.16), 121 

Section 4 

TAXPAYERS AGE 65 OR OVER; RETIREMENT 

INCOME CREDIT 

Taxpayers age 65 or over: 

All returns (table 4.1), 127 

Joint returns (table 4.2), 131 

Itemized deductions (tables 4.3, 4.4), 135, 138 

Standard deduction (tables 4.5, 4.6), 141, 142 
Retirement income credit (table 4.7), 143 

Section 5 

STATE AND REGIONAL DATA 

Sources of income (table 5.1), 148 
Selected data, by income size (table 5.2), 150 
Itemized deductions by type (table 5.3), 171 
Tax deduction by type (table 5.4), 173 



Section 8 
HISTORICAL DATA, 



1959-1968 



Characteristics (tables 8.3, 8.4, and 8.6), 195, 196, 198 
Sources of income (tables 8.5, 8.7), 197, 199 
Itemized deductions (table 8.8), 201 
States (table 8.9), 202 
Metropolitan areas (table 8.10), 204 
Size of income tax (table 8.11), 206 



VIII 



Section 



1 



CONTENTS 

Changes in income and tax, 1967-1968. 1 

Changes in income by marital status of taxpayer, 1967-1968,3 

Dividends and other distributions, 1967-1968, 4 

Pensions and annuities, 4 

Nontaxable returns, 4 

Text tables 

1A Number of returns, income, and taxes: 1967 and 1968, 2 

1B Number of returns by marital status and adjusted gross income classes, 

1967 and 1968, 2 1.11 

1C Returns with dividends and other distributions, by adjusted gross income 

classes, 4 1.12 

Charts 

1A Components of income and relative change, 2 1.13 

IB Increase in returns, income, and tax over 1967, 2 

10 Growth in number of returns by size of adjusted gross income, 1.14 

1959-1968, 3 

Basic tables 1.15 

1.1 Number of returns, adjusted gross income, taxable income, and income 
tax after credits, by adjusted gross income classes, and classes cumu- 
lated, 6 1.16 

1.2 All returns: adjusted gross income, total deductions, exemptions, taxa- 
ble income, and income tax after credits, by adjusted gross income 1.17 
classes and by marital status of taxpayer, 7 

1.3 All returns: sources of income and loss, by marital status of tax- 
payer, 9 1.18 

1.4 All returns: sources of income and loss, exemptions, taxable income, 

and tax items, by adjusted gross income classes, 10 1.19 

1.5 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, 14 1.20 

1.6 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, 18 1.21 

1.7 All returns: sources of income and loss, exemptions, taxable income, 
and tax items, by adjusted gross income classes, 22 

1.8 Form 1040A returns: income, exemptions, taxable income, and tax items, 1.22 
by adjusted gross income, 26 

1.9 Returns with salaries and wages: number of returns and salaries and 

wages, by adjusted gross income classes and size of salaries and 1.23 

wages, 27 

1.10 Returns with foreign and domestic dividends received: number of returns 

and dividends received, by adjusted gross income classes and size of 1.24 

dividends, 28 



Returns Filed and 
Sources of Income 



Returns with interest received: number of returns and interest received, 

by adjusted gross income classes and size of interest received, 29 

Returns with business or profession net profit: nunt>er of returns and 

business or profession net profit, by adjusted gross income classes and 

size of business or profession net profit, 30 

Returns with farm net profit: number of returns and farm net profit by 

adjusted gross income classes and size of farm net profit, 31 

Returns with partnership net profit: number of returns and partnership 

net profit by adjusted gross income classes and size of partnership net 

profit, 32 

Returns with business or profession net loss: number of returns and 

business or profession net loss, by adjusted gross income classes and 

size of business or profession net loss, 33 

Returns with farm net loss: number of returns and farm net loss, by 

adjusted gross income classes and size of farm net loss, 33 

Returns with partnership net loss: number of returns and partnership net 

loss by adjusted gross income classes and size of partnership net 

loss, 33 

Capital gains and losses and capital loss carryover by adjusted gross 

income classes, 34 

Returns with net gain or net loss from sales of capital assets: sources 

of income and loss, exemptions, taxable income, and tax items, by 

adjusted gross income classes, 36 

Returns with net gain from sales of capital assets: number of returns 

and net capital gain, by adjusted gross income classes and size of net 

capital gain, 44 

Returns with net loss from sales of capital assets: number of returns 

and net capital loss, by adjusted gross income classes and size of net 

capital loss, 45 

Returns with rent and royalty net income or loss: number of returns and 

rent and royalty net income or loss, by adjusted gross income classes 

and size of rent and royalty net income or loss, 46 

Returns with pensions and annuities: taxable portion, pension method, 

contribution to plan, and recovery of cost tax free, by adjusted gross 

income classes, 48 

All nontaxable returns: sources of income and loss, exemptions, taxable 

income, and tax items, by adjusted gross income classes, 49 



CHANGES IN INCOME AND TAX, 1967-1968 

Taxpayers' adjusted gross income reported on their 
1968 individual returns totalled $554.4 billion, increasing 
by $49.6 billion or 9.8 percent over 1967. Table lA 
shows that all the major sources of income except farm 
income increased over 1967 levels. A particularly large 
increase was recorded for gain from sales of capital 
assets. Chart lA shows that in 1968 this source of in- 
come accounted for a larger share of adjusted gross 
income than either interest or dividends, the first time 
this occurred under the 1954 tax Code. The 31.5 percent 
increase in capital gains was the second consecutive 
large increase, the 1967 total being 37.6 percent higher 
than the $9.9 billion reported for 1966. Salaries and 
wages continued to be the dominant component of adjusted 
gross income and its percentage increase over 1967 was 
virtually the same as that of total adjusted gross income. 



Income tax liability of individuals, labelled "income 
tax after credits" in table lA and chart IB, totalled $76.6 
billion on returns filed for 1968. This was $13.7 billion 
or 22 percent more than 1967 and was the largest dollar 
and percentage increase since the enactmentof the Inter- 
nal Revenue Code of 1954. The increase in tax liability 
was associated with three important developments de- 
lineated in chart IB: (1) an increase of 3 percent in re- 
turns filed, (2) an increase of 10 percent in adjusted gross 
income, and (3) the imposition of a surcharge for 1968 on 
income tax before credits. 

The 10 percent income tax surcharge on income tax be- 
fore credits in effect was only 7.5 percent for most tax- 
payers since it was computed based on the number of days 
in 1968 that occurred after April 1, 1968, the date the tax 
was first imposed. For 1968, the surcharge amounted to 
$5.2 billion, which was less than 7.5 percent based on the 
income tax before credits shown in this report. This was 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table lA.— NUMBER OF RETURNS, INCOME, AND TAXES: 1967 AND 196 



Number of returns, total- 



Taxable.. . . 

Nontajtable . 



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 and small business corporation 

net income less net loss 

Sales of capital assets net gain less net 

loss 



Dividends (in adjusted gross income)^ 

Interest received^ 

Rent and royalty net income less net loss. 
All other sources (net )^ 



Statutory adjustments*... 

Taxable income 

Income tax after credits. 
Self-employment tax 



71,651,909 

58,672,938 

12.97?,°71 



(2) 



61,288,708 

i2,4.;0.CiCC 



Increase or 

decrease (-), 

1968 over 

1967 



O) 



2.615,770 

-533,971 



411,646 
27,391 

3,353 

13,&01 

13,682 

I4.2;2 

14.3?o 

3,215 



1,553 



451,505 
28,920 

3,127 

13 ,.'.55 

17,990 

15,222 

It., 782 

3,475 

9,285 

5,^40 
352,8..-J 

1,724 



39,859 
1,529 

-226 

454 

4,308 

1,020 

1,833 

260 

1,523 

998 
37,691 

13,718 

171 



^Includes dividends after exclusion from Form 104QA. 

^Includes interest received from Form 1040A. 

^Includes income from pensions and annuities, estates and trusts, ordinary gain 
from depreciable property, other property, and other sources from Forms 1040 and 104QA 
and for 1968, Schedule B income — not allocated. 

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



-NUMBER OF RETURNS BY MARITAL STATUS AND ADJUSTED 
GROSS INCOME CLASSES, 1967 AND 1968 



[Taxable and nontaxable returns] 



Adjusted gross income class and marital 
status 



All adjusted gross income classes . 



Joint returns of husbands and wives . . . . 
Separate returns of husbands and wives. 

Returns of heads of household 

Returns of surviving spouse 

Returns of single persons 



Under $5,000, total^. 



Joint returns of husbands and wives 

Separate returns of husbands and wives . 

Returns of heads of household 

Returns of surviving spouse 

Returns of single persons 



$5,000 under $10,000, total 

Joint returns of husbands and wives .... 
Separate returns of hios bands and wives . 



Returns of heads of household. 
Returns of surviving spouse. 
Returns of single persons . . . 



$10,000 under $15,000, total 

Joint returns of husbands and wives .... 
Separate returns of husbands and wives . 



Returns of heads of household. 
Returns of surviving spouse. 
Returns of single persons . . . 



$15,000 or more, total 

Joint returns of husbands and wives .... 
Separate returns of husbands and wives. 

Returns of heads of household 

Returns of surviving spouse 

Returns of single persons 



(1) 



71,651,909 

40,729,022 

2,714,170 

2,098,612 

213,533 

25,896,576 

32,384,054 

3,858,941 

2,027,647 

998,066 

131,161 

20,363,240 

23,834,696 

17,587,817 

596,901 

908,307 

65,486 

4,676,186 

10,385,432 

9,599,919 

58,253 

134,580 

10, 854 

581,818 

5,047,727 

4,682,345 

31,369 

57,650 

6,032 

270,332 



(2) 



73,728,703 

41,344,129 

2,798,324 

2,395,694 

230,457 

26,960,104 

31,943,514 

8,105,122 

1,967,824 

1,055,235 

119,122 

20,696,211 

23,334,007 

16,297,351 

710,072 

1,073,064 

85,476 

5,162,544 

11,985,301 

10,910,510 

83,880 

194, u72 

16,713 

780,126 

6,465,886 

6,030,646 

36,548 

68,323 

9,146 

321,223 



Change, 

1967 to 

1968 



(3) 



2,076,799 

615,107 

84,154 

297,032 

16,924 

1,063,528 

-440,540 

-753,319 

-59,323 

57,169 

-12,039 

327,971 

-500,639 

-1,289,966 

113,171 

169,757 

19,990 

486,358 

1,599,869 

1,310,591 

25,627 

59,483 

5,359 

198,308 

1,418,159 

1,348,301 
5,179 

10,673 
3,114 

50,891 



^Includes returns with no adjusted gross income. 

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



mostly because only 49,2 million of the 61.9 million re- 
turns with tax before creciits showed any surcharge. The 
smaller number and amount resulted from the following: 
(1) taxpayers with small amounts of tax, up to $148, $223, 
or $293 depending on marital status, were exempt from 
the surcharge, (2) the surcharge was applied at an effec- 
tive rate of less than 7.5 percent when tax was less than 



Chart 1A 

Components 
of income and 
relative change 



In 1968 adjusted gross 
income was distributed 
as follows - 



INCOME FROM OTHER 
SOURCES 18.6% 

Business and farm 
profit 5.8% 

Dividends 2.7% 

Partnership profit 2.4% 

Sales of capital 
assets 3.2% 
Interest 3.0% 

Other income less 
"Adjustments" 1 .3% 




Chart 1B 

Increase in returns, income, 

and tax over 1967 



Percent of 
Increase w. 



i 3% 



10% 



Surcharge 



I I 1967 
1968 




H! 



22% 



1967 
1968 



Number of 
returns 

(Millions) 

71.7 

73.7 



Adjusted 
gross income 

(Billion $1 

504.8 

554.4 



Income tax 
after credits 

(Billion SI 

62.9 

76.6 



Individual Returns/1968 • Returns Filed and Sources of Income 



Chart 1C 

Growth in number of returns by size 
of adjusted gross income, 1959-1968 

Millions of returns 

1 — r 




50 



40 



30 



Increase 
over 1959 5 



22% 



All returns 




20 



10 



311% 



274% 




Returns under $5,000 



J L 



, Decrease 

11% 



1959 



1962 



1965 



1968 



1959 



1962 



1965 



1968 



twice these amounts, (3) one credit was actually allowed 
in computing tax for surcharge purposes, the retirement 
income credit, and in some cases this credit may have 
been large enough to offset the income tax completely, 
and (4) some taxpayers failed to report the surcharge on 
their returns (the surcharge was tabulated only if re- 
ported even though it may have been collected later after 
contact with the taxpayer). 

Not all of the surcharge resulted in an increase in in- 
come tax. This is borne out by table 3.8 which shows the 
"increase in tax due to surcharge" to be less than the 
surcharge itself. An increase in the amount of tax credits 
claimed was the cause. The size of an individual's tax 
before credits could often determine how much of his 
allowable credits (e.g. retirement income and investment 
credits) could actually be used. Since the surcharge like 
the rest of the income tax could be reduced by credits, 
the larger total of tax before credits plus the surcharge 
permitted larger portions of allowable credits to be used. 
This increase in tax credits was applied against the sur- 
charge. Column 10 shows thatthere were 116,753 returns 
on which an increase in the statutory ceiling generated by 
the surcharge actually increased tax credits. The sur- 
charge was partially offset on 11,269 taxable returns, and 
was completely offset on 105,484 nontaxable returns. 



CHANGES IN INCOME BY MARITAL STATUS 
OF TAXPAYER, 1967-1968 

Table IB shows that there was an increase of 2.1 mil- 
lion returns over the record 71,7 million filed for 1967. 
The table also shows that there was an increase of 3.0 
million returns with adjusted gross income $10,000 or 
more. This marked upward shift in returns filed was 
largely accounted for by the 2.7 million increase in joint 
returns filed by married taxpayers. 

Taxpayers are required to report their marital status 
primarily for the purpose of determining which of three 
sets of rates will be used in the computation of tax lia- 
bility. For this purpose, taxpayers fall into one of five 
marital status categories as indicated in the table. While 
joint returns in the higher income classes registered a 
large gain, in total such returns increased modestly by 
only 600,000. Returns of single persons increased by 1.1 
million and most of this increase was for returns with 
income under $10,000. 

The overall upward shift in returns filed continued a 
long-term trend delineated in chart IC. While approxi- 
mately one out of every 13 returns filed 10 years before-- 
or for 1959- -indicated income of $10,000 or more, one 
return in four reached this level for 1968. 



Individual Returns/1968 • Returns Filed and Sources of Income 



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



Adjusted gross income classes 



Total dividends and 
other distributions 



Nujiiber of 
returns 



f Thousend 
Jallars) 



Capital gain 
distributions received 



Number of 
returns 



( Thousand 
doltan) 



Nontaxable 
distributions received 



Nujnber of 
retui'ns 



C Thousand 
dollars) 



Domestic and foreign dividends received 



Number of 
returns 



( Thou sand 
dollars) 



Dividend exclusion 



Number of 
returns 



f Thousand 
dollars) 



Dividends in adjusted 
gross income 



Number of 

returns 



( Thousand 
dollars) 



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 $25,000 

$25,000 under $30,000 

$30,000 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) 



(■') 



(3) 



(4) 



(5) 



(6) 



(7) 



(S) 



(9) 



(10) 



(11) 



(12) 



12,176,7A8 



2,258,630 



1,015,023 



207,344 



12,066,001 



16,354,940 



11,480,340 



1,132,742 



7,051,737 



15,222,211 



10,975,464 



17,803,584 



3,287,989 



2,108,263 



932,617 



192,487 



10,872,987 



15,508,902 



10,391,447 



1,028,934 



6,261,216 



14,479,9 



26,183 
276,945 
348,206 
406,998 
455,576 

544,117 
577,115 
633,966 
660,233 
680,182 

',819,155 
,559,791 
712,785 
364,215 
567,029 

265,638 
58,958 
14,789 

2,524 
1,054 



5,363 

117,616 
193,619 
267,634 
375,537 

391,287 
442,097 
450,926 
413,351 
543,247 

1,991,934 
1,603,407 
1,240,373 
891,815 
2,334,357 

2,617,936 

1,685,037 

1,165,666 

446,343 

526,039 



(«) 

74,573 

86,301 

109,858 

133,260 

137,257 
187,959 
178,718 
170,450 
194,267 

861,771 
479,695 
235,885 
128,530 
193,158 

90,053 

18,771 

4,015 

649 

282 



(«) 

33,223 
34,822 
59; 516 

72,614 

£4,653 
94,201 
75,850 
72,016 
134,139 

364,031 
281,696 
187,658 
113,379 
202,096 

180,948 
68,795 
36,086 

12,573 
19,824 



(*) 

13,111 

20,878 

25,623 

37,749 

39,337 
44,697 
42, 695 
52,627 
43,315 

193,534 

133,006 

76,890 

47,575 

84,697 

54,191 

16,360 

4,144 

730 

307 



(«) 

634 
1,393 
3,269 
4,652 

5,229 
3,386 
6,749 
7,260 
7,686 

21,242 
21,643 
14,589 
11,001 
25,197 

27,409 

15,552 

9,247 

2,499 

3,842 



25,852 
275,677 
345, 502 
404,124 
452,369 

537,347 
566,901 
625,240 
555,541 
674,941 

2,783,792 

1,545,680 

709,262 

362,596 

565,573 

265,320 
58,913 
14,779 
2,524 
1,054 



5,211 
83,759 
157,404 
204,849 
298,272 

321,405 
344,510 
368,327 
334,074 
401,421 

1,606,666 
1,306,071 
1,038,145 
767,444 
2,107,076 

2,409,609 

1,700,692 

1,120,326 

431,263 

502,373 



25,852 
255,427 
327, 567 
373,991 
425,353 

504,841 
532,999 
596,490 
616,004 
628,801 

2,653,121 

1,498,100 

696,060 

357,413 

559,070 

263,385 

58,680 

14,724 

2,519 

1,050 



1,461 
17,113 
25,070 
32,445 
40,123 

42,480 
47,232 
47,931 
51,686 
52,881 

239,009 
161,375 

87,430 

47,416 

80, 636 

41, 669 

9,884 

2,483 

433 

177 



11,171 
162,085 
213,928 
267,031 
301,193 

315,918 
327,473 
315,904 
323,795 
334,342 

1,349,667 

848,238 
463,231 
259,335 
456,653 

236,366 

56,411 

14,437 

2,489 

1,044 



3,750 

66,646 

132,333 

172,404 

258,149 

278,925 
297,278 
320,396 
282,388 
348,540 

1,367,657 

1,144,699 

950,719 

720,030 

2,026,443 

2,367,944 

1,690,806 

1,117,842 

430,335 

502,196 



1,011,265 



285,631 



150, 367 



82,406 



14,862 



1,193,014 



846,040 



103,308 



790, 521 



742,229 



63,338 

130,033 
165,151 
330,010 
234,628 
117,347 
63,371 
97,401 



88,842 

22,675 

53,990 

162,153 

161,114 

86,967 

67,644 

367,380 



16,416 

23,596 
38,831 
80,990 
51,978 
31,740 
16,962 
25,168 



8,398 

5,782 
13,867 
34,912 
30,267 
16,765 
14,876 
25,000 



(•) 
13,530 

24,700 
13,014 

19,367 

9,U9 



(•) 



2,601 
1,896 

2,953 

5,224 



61, 536 

128,937 
165,151 
329,506 
232,779 
117,217 
62,261 
95,627 



78,437 

16,665 

39,672 

124,641 

128,952 

68,633 

51,383 

337,657 



57 , 574 

110,099 
143,886 
305, 570 
214,233 
108,826 
57,513 
91,192 



5,539 

6,547 
11,237 
27,988 
23,640 
12,809 
6,837 
9,211 



38,028 

64,131 

106,854 

227,900 

166,819 

81,553 

44,976 

60,260 



72,896 

10,117 
28,435 
96,652 

105, 312 
55,825 
44,546 

328,446 



2,617,796 
3,173,496 
2,329,531 
3,555,925 



1,603,154 

2,327,228 

2,032,095 

12,853,371 



667,042 

888,735 

364,974 

1,152,869 



325,685 

456,483 

367,566 

1,103,896 



171,749 
228,788 
195,222 
419,264 



19,591 

33,094 

21,652 

133,007 



2,600,911 
3,136,084 
2,794,166 

3,534,840 



1,257,877 
1,837,648 
1,642,383 
11,616,532 



2,405,391 
2,951,253 
2,663,253 
3,459,943 



210,810 
249,180 
240,135 
432,617 



1,685,669 
1,662,840 
1,357,014 
2,346,214 



1,047,066 
1,588,468 
1,402,748 
11,183,929 



See text for "Explajiation 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. 



DIVIDENDS AND OTHER DISTRIBUTIONS, 1967-1968 

As shown in table IC, taxpayers reported domestic and 
foreign dividends, capital gain distributions, and nontax- 
able distributions totaling $18.8 billion, an increase of 
11.1 percent over 1967. Dividends out of earnings and 
profits of domestic and foreign corporations increased 
by 6.9 percent and accounted for $16.4 billion of the total. 

Capital gain distributions represented long-term capi- 
tal gain allocated or paid to individuals by regulated in- 
vestment companies, including mutual funds, and real 
estate investment trusts. They were included by the in- 
dividual in his total of long-term gains on schedule D of 
Form 1040 as part of the computation of net capital gain 
or loss. The $2.3 billion of capital gain distributions in 
1968 was 54.4 percent more than 1967. 

Nontaxable distributions represented a return of the 
taxpayer's capital in a corporation or partnership. When- 
ever he received more than the value of his investment, 
the excess was taxed as capital gain. The number of re- 
turns showing nontaxable distributions declined by 1 34,000 
or 11.6 percent although distributions totaling $207 mil- 
lion were $21 million higher. 



PENSIONS AND ANNUITIES 

Upon retirement, whenever a taxpayer's contribution to 
a pension plan or his investment in an annuity plan was 
equal to or less than 3 years of benefit payments, the tax- 



payer's cost was recoverable before any part became tax- 
able. Subsequent receipts were fully taxable. Amounts 
tabulated under the 3-year method include the total con- 
tribution to the plan, the recovery of cost in prior years 
(if any), the amount received in the current year, the 
amount currently excludable from gross income and the 
amount currently taxable. If the taxpayer's contribution 
or investment was not recoverable within 3 years, the 
amount taxable each year was determined under the life 
expectancy method, described more fully in section 6. 
Table 1.23 contains information on pension and annuity 
income as reported on schedule B of 2.8 million Forms 
1040. The nearly $6.0 billion total of pension and annuity 
income represents only the taxable portion of pension and 
annuity receipts of which $4.8 billion were computed under 
the life expectancy method and $1.1 billion under the 3- 
year method. Non-contributory pensions were required 
to be included in the total for the life expectancy method, 
as well as contributory pensions and annuities under 
which the taxpayer's payments to the plan or investment 
in the annuity contract were more than the first 3 years 
of benefit payments. In the latter case, a constant propor- 
tion of each year's benefits was taxable, the proportion 
depending on the expected return as well as the cost or 
investment. 

NONTAXABLE RETURNS 

Characteristics of nontaxable returns are tabulated in 
table 1.24. About one of every six returns filed was non- 



Individual Returns/1968 • Returns Filed and Sources of Income 



taxable, that is, it showed no income tax liability for 
1968. The more than 12.4 million nontaxable returns con- 
sisted of 0.4 million returns with no adjusted gross in- 
come, 11.5 million returns with positive adjusted gross 
income which was fully offset by personal deductions and 
exemptions, and 0.6 million returns with taxable income 
but with the tax liability offset by credits. Adjusted gross 
income less deficit totalled $16.1 billion, while reported 
deductions and exemptions totalled $25.7 billion. Only 
$17.2 billion of these deductions and exemptions were 
applied to reduce positive amounts of adjusted gross in- 
come in the computation of taxable income. The remain- 
der was unusable. 

Nontaxable returns differed markedly from the total 
population of returns filed in many respects. Ninety- seven 
percent of nontaxable returns were in the under $5,000 
adjusted gross income classes, compared with 43 percent 
of all returns. Seventy-six percent of nontaxable returns 
showed salaries and wages compared with 90 percent of 
all returns. The minimum standard deduction was claimed 
on 95 percent of nontaxable returns compared with 31 
percent of all returns. 

On nearly one million nontaxable returns a tax due at 
time of filing was recorded as a result of self-employ- 
ment tax liability or the recapture of tax from investment 



credits claimed in prior years. On the other hand, over- 
payments were recorded on nine million returns as a 
result of withholding from salaries and wages, estimated 
tax payments, and refundable credits. 

While nearly all nontaxable returns showed modest 
levels of income, adjusted gross income of $100,000 or 
more was reported in 538 cases, amounting to $253.8 
million. The major reason for nontaxability was the 
$271.0 million of personal deductions reported, of which 
$147.6 million was for contributions to charitable, religi- 
ous, educational and other such organizations, and $69.7 
million was for interest paid (table 2.21). Personal ex- 
emptions totalled $1.2 million. Only $213.5 million of 
these deductions and exemptions was subtracted from ad- 
justed gross income in the computation of taxable income. 
After deductions of these amounts, 417 returns had no 
taxable income and 121 had taxable income of $40.3 mil- 
lion in aggregate. 

On the 121 returns with taxable income, income tax 
before credits of nearly $26.6 million was assessed as 
well as the additional surcharge which totalled $2.0 mil- 
lion. These assessments were, however, offset by $28.5 
million of statutory tax credits, of which the major type, 
the credit for tax paid to a foreign government, amounted 
to $27.9 million. 



Individual Returns/1968 • Returns Filed and Sources of Income 






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-«■■«■ -(S--w--«--«--»3-«e--<'>-«- c: a rj -e» to 00 <J0 -g 



IE 



Individual Returns/1968 • Returns Filed and Sources of Income 












J <r\ o [> o CO o 



■\ <J' C' C^sOr^i-MU 



3f^ CO »o 
r«J t> rH 



J) n c- _ 
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AJ O CT» \D 



I vi) »o ^ 1-1 to \0 i-i 

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lAt^AlrHsrC-CO ir»OfAC~--*f^I>AJ>A[> 

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II 



dd 



i-InO-J-'^nO^On^'ACn 
tOOHOC^rHAlOQNCO 
r-ICOONrH>f^C-'OOiA 



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to O CFN O 



C^ [-- vt ON 

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f^ iA A) rsj 



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§§ 



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300000-.' 



§a 



> o o o 

8 o 
o o 



• -^e- ^4 ti ^ F^ O 

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OJ o t^ -a "o • 

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l§§i§S 



<0 CrH<N'^'^'ANDr--CO(?> rHrHAJAJt^kArH'^)»ArH v> 



13 ^O lA 

2 "A rH r-l 

3 3 3 3 



0) q U) < 



Individual Returns/1968 • Returns Filed and Sources of Income 

Table 1.3— ALL RETURNS: SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns] 



Sources of income or loss 



All returns 



(Ihotisard 
dollars) 



Joint returns of 
husbands and wives 



f Thousand 
dollars) 



Separate returns of 
husbands and v;ives 



(Thousmd 
dollars) 



Returns of heads of 
household 



(Thousand 
dollars) 



Returns of surviving 
spouse 



(Thousand 

dollars) 



Returns of single 

persons not head of 

household or surviving 

spouse 



Amount 

(Thoasmd 
dollars) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(S) 



M 



(10) 



(la) 



(i::) 



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



Business or profession; 

Net profit 

Net loss 



Farm: 

Net profit. 
Net loss... 



Partnership : 
Net gain.. 
Net loss.. 



Sales of capital assets: 

Net profit 

Net loss 



Ordinaiy gain from sales of depreciable 
property 



Sales of property other than capital 
assets: 

Net gain 

Net loss 



Dividends in adjusted gross income. 
Interest received 



Pensions and annuities (taxable 
portion) 



ilents and royalties: 

Net income 

Net loss 



Estates and trusts; 

Net income 

Net loss 



Partnership and estates and trusts, not 
allocable ; 

Net profit 

Net loss 



Other sources (net)^.. 
Statutory adjustments. 



73,728,708 
66,018,677 



i, 884, 070 
1,053,533 



1,850,885 
l,182,Cf76 



1,654,491 
582,153 



7,586,083 
1,367,629 



296,039 

58,914 
218,683 

7,051,737 

31,060,519 

2,824,407 



4,286,867 
2,414,242 



526,375 
33,890 



55,082 
16,955 



5,062,163 



554,420,486 
451,504,824 



31,272,666 
2,352,663 



5,538,985 
2,411,494 



15,700,613 
2,245,862 



18,853,870 
864,221 



348, 5U 

94,899 
472,683 

15,222,211 

16,782,128 

5,988,460 



5,539,958 
2,065,114 



1,190,542 
52,997 



127,686 
32,311 



2,093,204 
5,340,067 



41,344,129 

37,135,137 



4,093,103 
856,370 



l,516,Cf77 
1,023,809 



1,314,514 
477,350 



5,498,416 
1,018,719 



261,157 

43,378 
181,775 

4,434,396 

20,5Cf7,448 

1,755,537 



3,085,593 
1,936,691 



290,270 
19,759 



34,328 
13,469 



4,216,068 



432,506,654 
352,236,866 



28,366,793 
1,959,615 



4,947,316 
2,166,889 



14,056,360 
1,947,623 



15,002,131 
632,628 



310,625 

79,187 
307,420 

9,710,117 

11,075,623 

4,053,319 



4,002,350 
1,674,3(» 



590,309 
31,6.49 



94,783 
27,723 



1,344,806 
4,615,945 



2,793,324 

2,598,553 



97,856 
29,171 



35,906 
13,804 



23,958 
7,655 



52,304 
(♦) 

(«) 
(♦) 

115,311 

523,213 

43,969 



70,745 
29,525 



7,857 
(*) 



(•) 
(•) 



101,183 



11,783,914 
10,310,968 



403,729 
61,325 



64,569 
24,076 



150, 588 
28,062 



281,395 
46,805 



(•) 

(») 
(•) 

379,056 

244,492 

72,831 



103,236 
29,922 



24,208 
(•) 



(•) 
(*) 

36,791 

102,253 



2,395,694 
2,166,101 



103,125 
23,140 



23,815 
15,393 



30,931 
12,212 



177,713 
35,957 



(♦) 

(•) 
2,755 

231,899 

897,561 

75,036 



1(J7,331 
64,261 



20,538 
(•) 



(*) 
(♦) 



102,053 



15,000,493 
12,580,233 



538,365 
45,382 



52,072 
26,514 



238,022 
30,569 



358,165 
24,477. 



(«) 

(«) 

7,318 

458,864 
496,606 

156,176 



114,182 
66,042 



55,806 
(•) 



(•) 
(•) 



217,679 
67,767 



230,457 
195,097 



11,469 
3,176 



3,637 
5,050 



8,169 
(•) 



33,414 
6,473 



(») 

(») 
(») 

37,953 

131,262 

15,383 



25,371 
6,902 



4,013 
(♦) 



(«) 
(«-) 



1,398,300 
1,035,956 



46,878 
5,950 



4,689 
3,487 



48,395 
(«) 



48,775 
4,234 

(•) 

(*) 
(«) 

50,663 

103,741 

23,257 



34,970 
4,126 



13,364 
(•) 



(•) 
(*) 



17,030 
13,318 



26,960,104 

23,923,739 



573,517 
141,176 



271,450 
124,020 



276,919 
33,718 



1,773,454 
253,676 



9,364 

31,4&i 

2,232,173 
9,001,030 

934,432 



997,777 
376,863 



203,697 
10,891 



16,852 
(•) 



93,726,126 
75,340,800 



1,911,902 
280,391 



470,333 
190,523 



1,206,748 
235,977 



3,163,404 
156,073 



32,Cr75 

U,256 
149,800 

4,623,511 

4,356,661 

1,682,376 



1,280,221 
290,714 



506,854 
17,268 



27,930 
(») 



476,897 
540,779 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the rfeta. 
(*) An asterisk in a cell denotes that tJie estimate is not shovm separately because of high sampling variability. 
However, the data are included in the appropriate totals . 
^Includes "Other income" from Form 1040A returns. 
n-a. - Not available. 



10 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.4— ALL RETURNS: 



SOURCES OF INCOME AND LOSS, EXEMPTIONS, 
BY ADJUSTED GROSS INCOME CLASSES 



TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income 
classes 



Number of 
rel'orns 



Nmnber of 
exempt ioriS 



Adjusted 
gross 
income 

f TTiousand 
dolUrs) 



Salaries and wages 
(gross ) 



Number of 
returns 



Amount 
f Thousand 
dollars} 



Business or professijn 



Net profit^ 



Number of 
returns 



(Thousmtd 
dollars) 



Number of 
ret'jrriE 



Amount 
( Thou son d 



Net profit^ 



Number of 
returns 



Ajnouilt 
(Thousard 
dollars! 



,««2 



Number rC 
returns 



AjDount 

(Thousand 
dollara) 



(1) 



(2J 



O) 



(4J 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand tatal 

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 $25,000 

$25,000 under $30,000 

$30,000 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 



201,288,269 



'554,420,486 



451,504,824 



31,272,666 



1,053,533 



2,352,663 



2,411,494 



ol, 256,708 



171,058,752 



536,296,039 



5o, 544, 015 



439,059,508 



29,758,639 



739, rJU 



1,157,502 



341,415 



417,517 



o52,315 
5,108,964 
4,450,249 
4,851,803 
4,871,613 

4,806,325 
4,845,996 
4,689,926 

4,588,959 
4,009,646 

11,960,870 

3,654,186 

1,178,276 

519,206 

717,783 

300,901 
62,684 
15,327 
2,583 

1,091 



652,315 

5,519,067 

6,271,522 

8,979,570 

10,783,801 

12,373,940 
14,145,337 
14,762,586 
15,671,595 
14,086,440 

43,671,576 

13,450,162 

4,410,616 

1,993,551 

2,794,385 

1,188,305 

235,391 

55,428 

9,310 

3,355 



611,666 

7,576,200 

11,091,017 

16,989,095 

21,905,514 

26,437,058 
31,500,334 
35,176,650 
<8, 954,858 
38,046,757 

144,253,752 
61,999,190 
26,015,747 
14,141,860 
26,959,536 

19,921,874 
8,272,339 
4,425,942 
1,744,087 
2,272.563 



618,676 
4,758,702 
3,941,434 
4,316,765 
4,373,234 

4,410,952 
4,498,707 
4,419,459 
4,369,311 
3,819,109 

11,403,151 

3,373,112 

1,020,278 

417,944 

530,139 

213,798 

45,100 

11,297 

1,963 

884 



569,927 
6,870,815 
9,525,996 
14,618,098 
18,887,807 

23,439,117 
28,207,058 
32,061,672 
35,681,049 
34,780,861 

Ul, 131, 120 

52,428,640 

18,978,718 

8,701,575 

13,119,055 

7,400,665 

2,299,307 

730,158 

140,541 

87,329 



9,108 
106,500 
159,731 
228,012 
263,795 

293,778 
322,161 
291,939 
302,021 
274,505 

872,679 
381,054 
192,703 
115,554 
192,019 

79,288 

11,863 

1,983 

259 

108 



6,990 
132,480 
295,919 
545,437 
746,453 

935,597 
1,171,087 
1,157,604 
1,216,854 
1,185,551 

4,898,218 
3,530,915 
2,537,300 
2,033,310 
4,889,001 

3,496,115 

784,707 

153,725 

25,487 

15,889 



(*) 

11,139 

23,578 

29,653 

42,285 

53,928 
61,511 
68,106 
62,683 
62,017 

179,918 
67,244 
24,359 
12,805 
20,670 

11,979 

4,224 

1,729 

403 

224 



(•) 

11,568 

20,617 

34,970 

52,011 

53,139 
61,077 
70,762 
64,942 
61,487 

187,425 
104,679 
50,373 
36,489 
86,961 

92,275 
67,400 
5o,236 
23,823 
20,o53 



5,607 

58,846 

85,060 

110,150 

115,908 

114,102 
115,739 
95,257 
94,362 
77,867 
214,349 
73,068 
28,142 
13,068 
20,005 

6,792 

1,309 

321 

55 

29 



4,477 

52,442 

113,466 

199,072 

274,238 

295,055 
354,927 
288,351 
321,119 
290,116 

1,004,314 
497,124 
263,681 
132,662 
251,361 

100,553 

25,299 

6,699 

2,258 

1,046 



(«) 

13,442 

32,715 

50,138 

78,354 

76,800 
99,717 
81,842 
71,539 
61,499 

155,862 
49,434 

18,301 
10,930 
21,876 

13,080 

3,653 

1,242 

277 

134 



(«) 

14,682 

34,917 

66,026 

90,637 

93,416 
120,914 
92,001 
80, 558 
67,835 

224,249 
89,755 
54,617 
38,745 

109,230 

123,027 
59,013 
37,038 
11,161 
9,525 



30,229,517 



,124,44o 



^,474,002 



11,845,315 



?S5,010 



1, •14,031 



313,903 



l,195,lo2 



l,JoG,725 



>40,o61 



993,980 



331,552 

4,143,414 

2,557,999 

2,358,131 

1,446,150 

713,520 

407,304 

431,430 



1,04.4,488 

5,015,885 
3,523,014 
6,654,507 
5,486,399 
3,376,016 
2,349,802 
2,779,406 



'1,884,469 

1,366,229 
1,950,415 
3,436,591 
3,562,903 
2,467,663 
1,812,322 
3,362,792 



110,989 

3,821,076 
2,176,843 
1,396,276 
888,915 
474,276 
303,616 
302,671 



425,971 

1,295,447 
1,645,524 
1,954,421 
2,006,604 
1,487,717 
1,236,863 
1,792,766 



19,489 

93,023 
93,144 
218,734 
137,009 
86,511 
54,059 
82,991 



89,407 

41,730 

68,110 

245,542 

230,232 

207,314 
lol,b96 
469,498 



145, 96o 

25,077 
18,759 
38,083 
34,881 
21.220 
12,062 
17,855 



812,714 

31,oU7 
2o,400 
60,979 
64,466 
42,955 
26,701 
129,340 



6,180 

80,607 
78,595 
lo0,958 
116,394 
54,113 
41,775 
72,027 



20,667 

26,278 
47,517 
153,650 
171,433 
143,780 
123,340 
374,060 



117,047 

39,086 
25,363 
52,356 
41,410 
26,792 
15,695 
22,912 



563,734 

51,493 
35,193 
71,765 
81,954 
45,933 
29,637 
114,271 



31,943,514 
23,334,007 
11,985,301 

6,4o5,S56 



59,656,386 
73,639,487 
43,791,963 

24,200,433 



^70,935, 147 
172,602,749 
144,542,748 

166,339,-342 



27,180,802 

21,799,911 

11,416,230 

5,621,684 



60,525,190 
155,714,197 
131,239,462 
104,025,975 



1,469,165 

1,556,529 

879,871 

';i78,505 



2,771,810 
6,001,165 

4,961,500 
17,538,191 



403,878 
323,367 

131,104 
145,184 



1,185,553 
368,330 
197,062 
601,716 



924,393 
561,502 
220,317 
144,173 



1,330,361 
1,843,767 
1,067,206 
1,297,651 



4'C,"78 
411,126 
157,644 
120,328 



1,036,140 
519,802 
237,308 
567,744 



Partnership 



Adjusted gross income 
classes 



Net profit 



Number of 

returns 



Amount 

(Thousand 

dollars) 



Number of 

returns 



Amount 
(Thousand 
dollars) 



Sales Df capital assets 



Net gain 



Number of 
returns 



Amount 

(Thouaand 
dollars) 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Ordinary gain 

from sales of 

depreciable 

property 



Number of 
returns 



Amount 

( Thou sand 
dollars) 



Sales Of property other than 
capital assets 



Number of 
returns 



Amount 

(Thousmjd 
dollars) 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(14,1 



.15) 



(1") 



(IS) 



(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 $8,00U 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 unaer $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 $5,0G0 

Returns $5,000 under $10,000. 

Returns $10,000 under $15,000 

.Returns $15,000 or more 



l,o54,491 



18,853,870 



218, o8e 



1,499,866 



466,485 



1,285,472 



17,666,444 



749,645 



241,707 



155,683 



23,524 
35,138 
42,775 
60,540 

61,19b 
69,752 
71,606 
77,o22 
O7,290 

294,513 
133,927 
12d,134 
85,771 
170,225 

100,906 

22,827 

5,083 

777 

253 



24,201 

65,026 

37,426 

196,136 

218,579 
242,058 
267, o83 
324,397 
261,978 

1,554,107 
1,281,619 
1,187,103 
1,070,870 
3,181,357 

3,248,291 

1,307,560 

544,732 

148,819 

107,856 



7,062 

9,233 
11,309 

23,828 
30,613 
24,537 
26,396 
22,85o 

96,321 
61,103 
33,937 
2a , 593 
46,551 

32,050 
9,434 
3,463 

789 
405 



9,597 

13,183 

30,471 
36,820 
42,804 
33,737 
34,334 

106,186 
114,351 
74,162 
70,148 
166,460 

222,990 
123,362 

101,605 
47,064 
48,813 



( 157,253 

[ 202,987 

253,712 

297,630 

323,043 
374,300 
372,555 
358,654 
365,512 

1,650,805 
928,908 
461,540 
256,763 
413,780 

205,842 

48,646 

13,363 

2,403 

1,018 



67,152 
116,632 
170,586 
230,655 

268,710 
317,383 
268,548 
338,212 
381,019 

1,680,543 
1,441,682 
1,046,357 
738,106 
2,072,655 

2,330,163 
1,810,383 
1,762,452 
977,075 
1,546,262 



To — 

10,712 
26,395 
33,538 
45,177 

66,149 
71,355 
76,224 
75,680 
78,833 

293,427 

176,796 

39,315 

46,615 

78,516 

38,791 
7,952 
1,209 

130 
52 



T^) 

5,203 

16,615 

19,479 

29,065 

39,939 
42,543 
51,779 
47,487 
44,035 

164,834 
103,533 
54,664 
32,990 
57,234 

30,687 

6,361 

1,072 

118 

51 



(•) 
5,693 

8,340 
10,653 

12,930 
14,574 
11,979 
15,539 
16,085 

57,451 
31,317 
15,671 
10,745 
17,031 

6,325 

2,224 

674 

126 

33 



(«) 
3,233 

4,ol3 
7,860 

15,135 
12,768 
8,626 
14,573 
13,023 

51,910 
46,708 
22,305 
17,666 
33,861 

21,564 

8,607 

3,855 

1,319 

950 



5,110 
3,777 

3,251 

12,073 
6,161 
2,711 
1,355 

3,850 

1,390 
507 
148 

36 
14 



4,973 
2,917 

3,150 

15,643 

10,630 

7,401 

1,317 

14,581 

6,712 

3^85 

1,080 

522 

221 



6,507 
11,681 

12,641 
15,329 
11,665 
8,754 
7,603 

31,356 
17,773 
6,808 
4,105 
8,062 

5,114 

1,652 

615 

150 

61 



11,375 
23,221 

15,512 
9,491 

10,706 
6,041 
4,963 

33,933 
28,048 
11,623 

10,056 
19,927 

15,973 
7,600 
4,094 
1,735 
608 



154,625 



360, ol9 



115,668 



960,395 



890,350 



1,187,426 



146,061 



114,580 



54,332 



54,336 



12,029 



19,325 



63,000 



253,471 



10,795 
9,165 
24,534 
31,573 
21,650 
23,004 
9,637 
24,047 



39,843 
3,846 
18,749 
37,027 
31,455 
51,026 
26,275 
172,396 



44,758 

8,640 

17,578 

10,676 

6,389 

6,769 

20,858 



631,034 

22,046 

35,660 
35,o89 
11,230 
11,413 
213,323 



72,068 
74,117 
35,744 
216,616 
163,794 
106,250 
62,108 
109,433 



331,553 
32,796 
34,686 

114,954 

123,510 
83,226 
78,971 

387,732 



20,744 
17,289 
18,993 
25,284 
22,763 
13,839 
11,436 
17,706 



28,904 
11,977 
12,606 
16,325 
15,169 
10,702 
7,328 
11,569 



9,178 

5,505 

9,604 
8,166 

9,405 

12,474 



19,489 

3,387 

3,101 
4,278 

5,304 

18,777 



(•) 



2,392 
2,971 



(«) 
3,500 

687 

5,260 



22,347 

5,156 

7,356 
9,153 
6,468 
4,971 
7,549 



197,099 
3,609 

10,606 
7,812 

14,470 
4,686 

15,189 



292,555 
365,690 
297,719 
o98,527 



561,010 

1,369,672 

1,571,797 

12,156,134 



122,419 

143,951 

98,727 

217,056 



779,235 

238,066 

149,609 

1,078,952 



1,099,513 
1,883,677 
1,662,714 
2,340,179 



1^86,589 

1,723,236 

1,732,153 

14,011,892 



248,379 
382,227 
295,550 
441,473 



174,777 
234,488 
166,363 
288,593 



t>6,711 
82,773 
59,002 
67,553 



51,317 

76,278 

54,383 

166,533 



15,560 
14,856 
12,178 
16,320 



17,107 
14,473 
15,953 
47,361 



79,451 
62,244 
32,120 
44,373 



274,981 
57,495 
36,051 

104,156 



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 Cata. 



Individual Returns/1968 • Returns Filed and Sources of Income 



11 



Table 1.4— ALL RETURNS: 



SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, 
BY ADJUSTED GROSS INCOME CLASSES— Continued 



AND TAX ITEMS, 





Dividends 


in adjusted 








Pensions and 

annuities (taxable 

portion) 


Rents and royalties 


Estates and trusts 


Adjusted gross income 


gross income 




Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 

(Thoasaryd 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 

dollars) 


Number of 
returns 


Amount 

(Thousiwid 
dollars) 


Number of 
returns 


Amount 

(Thous^d 
dollars) 


Number 

of 
returns 


Amount 
(Thousand 
dollars) 


Number 

of 
returns 


Amount 

(Thousand 
dollars) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 




7,051,737 


15,222,211 


31,060,519 


16,782,128 


2,824,407 


5,933,460 


4,286,857 


5,539,958 


2,414,242 


2,065,114 


526,375 


1,190,542 


33,890 


52,997 




Taxable retunis , total 


6,261,216 


14,479,980 


27,413,004 


14,828,175 


2,028,186 


4,805,995 


3,403,276 


4,718,735 


2,135,701 


1,657,020 


479,171 


1,123,011 


30,123 


35,894 




11,171 
162,085 
213,928 
267,031 
301,193 

315,918 
327,473 
315,904 
323,795 
334,342 

1,349,667 
848,238 
463,231 
259,335 
456,658 

236,866 

56,411 

14,437 

2,489 

1,044 


3,750 

66,646 

132,333 

172,404 

258,149 

278,925 
297,278 
320,396 
282,388 
348,540 

1,367,657 

1,144,699 

950,719 

720,030 

2,026,443 

2,367,944 

1,690,806 

1,117,842 

430,835 

502,196 


130,593 
1,195,979 
1,213,502 
1,488,985 
1,623,940 

1,731,708 
1,854,387 
1,929,993 
2,025,749 
1,974,617 

7,037,747 

2,737,138 

995,945 

460,256 

653,342 

281,348 

59,586 

14,635 

2,494 

1,060 


17,378 
247,679 
516,583 
731,747 
854,255 

751,351 
779,574 
760,686 
760,520 
774,175 

2,758,227 

1,591,313 

922,261 

599,240 

1,210,969 

879,509 
364,129 
183,053 
56,491 
69,035 


(») 

59,846 
193,592 
244,604 
259,620 

134,139 
167,478 
145,128 
121,614 
112,234 

285,435 
116,006 
53,241 
22,830 
35,427 

18,814 

5,126 

1,607 

262 

82 


(») 

60,560 
284,467 
451,449 
551,143 

448,354 
397,175 
345,018 
318,935 
292,323 

716,031 
347,315 
195,828 
92,771 
155,854 

96,578 
33,981 
13,371 
2,502 
1,282 


7,184 

83,357 

149,175 

196,471 

222,351 

226,157 
224,941 
223,721 
248,100 
233,976 

772,961 
329,238 
154,750 
83,431 
142,773 

73,034 

16,271 

4,284 

764 

327 


3,858 

55,302 

113,683 

163,266 

213,732 

227,796 
204,487 
220,861 
214,979 
232,260 

733,686 
450,491 
324,208 
232,477 
558,781 

429,773 

170,568 

74,475 

27,261 

11,726 


24,164 
40,653 
76,373 
97,598 

134,652 
155,732 
159,103 
177,257 
178,508 

605,339 
229,384 
88,893 
42,746 
67,043 

X,543 

9,562 

2,355 

435 

206 


11,000 
26, 627 
50,347 
50,610 

78,131 
99,203 
102,812 
92,251 
93,150 

371,681 
183,598 
100,761 
63,677 
125,099 

109,185 

53,756 

27,239 

9,135 

7,248 


(*) 

20,144 

15,647 

25,204 

23,907 

9,758 
26,840 
26,939 
22,030 
21,903 

90,143 
55,748 
35,087 
22,798 
39,624 

27,482 
8,837 

2,959 
526 
221 


(») 

10,936 

12,882 

35,849 

21,596 

12,856 
43,230 
36,055 
42,153 
37,307 

110,630 
139,389 
87,243 
71,942 
137,504 

149,912 
81,733 
55,351 
20,608 
12,651 


'8,852 

5,251 

3,757 
3,185 
1,706 
3,273 

2,111 

675 

240 

49 

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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000.... 

$200,000 under $500,000 

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


7,277 

3,996 

2,440 
4,455 
2,515 

2,o61 

5,531 
3,217 
2,225 
1,320 




Nontaxable returns , total 


790,521 


742,229 


3,647,515 


1,953,953 


796,221 


1,182,465 


383,591 


321,226 


278,541 


408,095 


47,204 


67,531 


3,7o7 


17,105 


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 


38,026 

64,131 
106,854 
227,900 
166,819 
81,553 
44,976 
60,260 


72,896 

10,117 
28,435 
96,652 

105,312 
55,825 
44,546 

328,446 


142,713 

543,521 
627,550 
1,072,587 
653,222 
296,948 
132,229 
176,745 


126,014 
71,584 
135,242 
586,876 
497,041 
257,354 
81,756 
196, 08o 


9,339 

19,395 
49,757 
270,087 
260, 577 
111,983 
46,028 
28,555 


16,232 

16,263 
29,740 
277,705 
401,342 
239,325 
103,504 
98,354 


46,305 

51,447 
101,063 
296,322 
211,466 

82,508 
43,332 
50,643 


69,025 
23,995 
54,673 
210,555 
207,006 
103,576 
49,024 
103,372 


54,056 
32,819 
25,973 
52,918 
38,243 
22,515 
11,387 
30,530 


176,096 

19,723 
. 17,853 
42,630 
20,770 
24,778 
13,o44 
92,595 


3,284 

3,043 
4,431 

11,519 
8,414 
4,440 
1,357 

10,156 


12,295 

323 
2,800 
7,729 
9,200 
2,o58 
1,683 
30,343 


(.) 
)2,707 


(«) 
3,587 






Returns under $5,000 

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


1,685,669 
1,662,840 
1,357,014 
2,346,214 


1,047,066 

1,588,468 

1,402,748 

11,183,929 


9,121,769 
9,668,754 
7,053,877 
5,210,119 


4,125,509 
3,932,858 
2,779,668 
5,944,093 


1,526,429 
757,861 
285,773 
254,344 


2,432,787 

1,896,459 

716,785 

942,429 


1,491,496 

1,209,390 

777,728 

808,253 


1,272,754 

1,155,258 

794,506 

2,307,440 


435,799 
839,372 
510,446 
477,125 


454,582 
515,456 
388,332 
705,744 


124,319 
114,182 
92,032 
195,842 


120,623 
187,917 
112,826 
760,176 


8,078 

5,052 

4,584 

15,076 


20,582 
2,314 
3,924 

25,677 




Partnership and estates and trusts 
not allocable 


Other 

sources 

(net)= 

(Thousand 


Statutory 
adjustments 


Total 
deductions 

(Thousand 
dollars) 


Standard deduction 


Adjusted gross income 


Net income 


Net loss 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Total 


Minimum 


10 percent 




Number 

of 
returns 


Amount 

dollars) 


Number 

of 
returns 


Amount 

(■77wus«id 
dolUra) 


Number 


Amount 

(Thousand 

dollars) 


Number 


.Amount 
(Thousand 
dollars) 


Number 


Amount 
(Thousand 
dollars) 




(42) 


(43) 


(44) 


(45) 


(4d) 


(47) 


(43) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 




55,062 


127,686 


16,955 


32,311 


2,093,204 


5,062,163 


5,340,067 


91,251,202 


41,315,925 


22,074,129 


22,553,802 


9,25o,204 


18,763,123 


12,817,925 




Taxable returns, total 


47,386 


121,425 


13,419 


18,130 


2,528,798 


4,866,365 


5,021,637 


33,682,987 


30,918,919 


17,850,240 


12,719,760 


5,146,028 


18,199,159 


12,714,211 




>12,616 

1 8,304 

15,243 

4,184 
2,340 
1,036 
2,099 

1,198 

278 

70 

12 

6 


20,608 

11,753 

30,958 

13,863 

7,505 
5,414 
11,419 

12,535 

4,996 

2,197 

154 

23 


( (•) 

Is, 223 

1,283 

}l,097 

1,499 

602 

196 

79 

18 

8 


(•) 

6,287 

1,836 
1,295 
2,545 

2,394 

1,519 

1,413 

235 

399 


3,781 
66,983 
105,834 
115,179 
92,370 

137,916 
171,781 
158,876 
139,624 
117,909 

537,493 

284,780 

( 128,064 

\ 91,218 

182,615 

119,803 

45,875 

15,112 

7,089 

4,494 


(•) 

44,690 
101,399 
116,985 
194,507 

311,816 
381,611 
382,280 
438,449 
390,745 
1,421,630 
547,907 
209,374 
96,413 
148,231 

65,590 

10,175 

1,656 

225 

72 


(•) 

36,708 
100,964 
112,524 
108,194 

296,098 
334,383 
349,468 
377,889 
367,691 

1,288,021 
531,785 
292,170 
160,893 
319,773 

186,137 

36,007 

8,206 

2,274 

938 


182,572 
1,602,000 
1,755,353 
2,547,469 

3,333,071 

4,115,514 
4,946,771 
5,481,036 
6,162,815 
5,053,799 

22,201,516 
9,245,937 
3,372,378 
2,075,353 
3,944,048 

2,999,719 

1,439,501 

903,772 

348,633 

407,370 


643, 191 
4,332,537 
3,678,331 
3,607,122 
3,212,538 

2,303,097 

2,518,973 

2,238,201 

1,917,323 

1,520,077 

3,229,763 

521,743 

111,279 

35,714 

35,925 

7,165 

790 

117 

3 

5 


181,733 
1,453,557 
1,213,129 
1,449,551 
1,574,655 

1,626,187 
1,582,258 
1,688,142 
1,620,733 
1,433,212 

3,224,054 
521,937 
111,186 
35,747 
36,031 

7,207 

787 

116 

3 

5 


604,353 
4,721,518 
3,490,007 
1,575,536 

993,218 

o00,479 

415,843 

200,302 

92,412 

23,015 

1 1,924 

(•) 


173,494 

1,437,122 

1,166,347 

743,503 

581,859 

421,712 

331,503 

173,772 

37,935 

22,465 

1,284 

(•) 


38,838 

110,919 

183,324 

2,030,585 

2,219,320 

2,207, ol3 
2,103,130 
2,037,899 
1,824,916 
1,497,062 

(3,228,048 

\ 521,554 

111,279 

35,551 

35,925 

7,165 

790 

117 

3 

5 


3,240 

16,445 

46,782 

705,048 

992,796 

1,204,474 
1,350,755 
1,514,370 
1,532,798 
1,410,747 

3,222,873 
527 ,833 
111,186 
35,715 
35,031 

7,207 

787 

116 

3 

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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000.... 




Nontaxable returns , total .... 


7,696 


6,263 


3,536 


14,185 


'435,592 


195,793 


318,432 


7,568,216 


10,398,006 


4,213,892 


9,834,042 


4,110,176 


553,964 


103,715 


No adjusted gross income-.. 


(•) 
1 7,667 

}(.)■ 


(♦) 

6,001 

{•) 


(«) 

I,;:; 

(•) 


(») 
(») 

(«) 
(•) 


'647,302 

3,629 

7,162 

( 82,222 

\ 62,793 

20,100 

( 20,668 

t 15,136 


12,181 
17,551 
21,646 
33,722 
40,452 
27,221 
16,314 
26,711 


36,626 
27,848 
26,976 
49,525 
65,559 
33,924 
24,318 
48,656 


1,290,186 
864,576 

1,322,209 

1,161,534 
808,500 
559,744 

1,561,467 


4,114,344 

2,474,969 

1,954,555 

1,059,170 

408,370 

248,550 

137,948 


1,265,158 
306,002 
909,242 
616,455 
289,874 
203,848 
118,313 


3,950,989 

2,403,776 

1,790,368 

989,827 

372,068 

233,490 

33,524 


1,259,155 

300,552 
835,550 
599,364 
277,236 
204,372 
33,397 


163,355 
71,193 

164,187 
69,343 
36,302 
10,150 
49,424 


6,003 
5,450 
23,692 
17,090 
12,588 
4,476 
34,416 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 






15,483 
16,640 
11,720 
11,239 






12,946 
4,130 
2,155 

13,080 


"64,580 
751,361 
538,446 
867,977 


629,278 
1,929,002 
1,423,204 
1,080,679 


689,678 
1,758,754 
1,289,810 
1,591,315 


15,483,319 
27,674,818 
22,342,877 
25,750,188 


26,233,777 

11,133,072 

3,236,493 

713,583 


9,963,213 

8,161,291 

3,230,766 

713,359 


21,131,250 

1,42C,S75 

1,735 

242 




5,102,527 

9,712,497 

3,234,753 

713,341 




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




26,969 
36,525 
58,135 


4,5 
3,7 
4,8 


21 
32 
10 


1,121 
1 


,284 
,131 
135 




7,040,007 

3,229,535 

713,724 



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-" 



12 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.^— ALL RETURNS: 



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



Adjusted gross income 
classes 



Itemized deductions 



( Thousand 
dollars) 



Exemptions 



(Thousand 
dottara) 



Number of 
returns 
with no 
tajtable 

i ncome 



Taxable incjme 



Number of 
returns 



f Thousand 
■doUars) 



Income tax 
before 
credits 

(Thouaand 
dollars) 



Surcharge 



Number of 
returns 



(Thouserd 
doll an) 



Tax credits 



Retirement income 
credit 



Number of 
returns 



Amoimt 
C Thousand 
dollars) 



Investment credit 



Number of 
returns 



Amount 

C Thousand 
liars) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(6^) 



(65) 



(66) 



(67) 



(68) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



69,177,073 



120,772,962 



11,840,695 



61,888,013 



352,799,662 



72,261,462 



5,179,260 



181,044 



496,098 



30,369,789 



65,822,751 



102,635,253 



61,288,708 



351,980,428 



72,110,443 



49,054,001 



5,171,829 



1,297,944 



151,793 



1,938,971 



404,962 



9,124 

276,427 

771,918 

1,244,681 

1,659,075 

1,998,228 
2,327,023 
2,451,725 
2,671,631 
2,489,569 

8,731,087 

3,132,443 

1,066,997 

483,492 

681,863 

293,736 
61,894 
15,210 
2,580 

1,086 



939 

148,433 

543,230 

1,097,918 

1,813,417 

2,490,427 
3,264,514 
3,792,894 
4,542,082 
4,625,587 

18,977,562 
8,725,051 
3,761,192 
2,040,111 
3,908,017 

2,992,512 

1,438, 7U 
903,656 
348,630 
407,865 



391,389 
3,311,440 
3,762,913 
5,387,742 
6,470,281 

7,424,364 
8,487,202 
8,857,552 
9,402,957 
8,451,864 

26,202,946 
8,070,097 
2,646,370 
1,196,131 
1,676,631 

712,983 

141,235 

33,257 

5,586 

2,313 



652,315 
5,108,964 
4,450,249 
4,851,803 
4,871,613 

4,806,325 
4,845,996 
4,689,926 
4,588,959 
4,009,646 

11,960,870 

3,654,186 

1,178,276 

519,206 

717,788 

300,901 
62,684 
15,327 
2,583 
1,091 



37,807 

2,663,256 

5,572,291 

9,054,058 

12,048,146 

14,896,073 
18,066,361 
20,838,062 
23,389,080 
23,536,096 

95,849,196 
44,682,121 
19,497,063 
10,869,902 
21,338,903 

16,209,231 
6,691,616 
3,483,921 
1,389,367 
1,862,378 



5,182 

380,288 

833,184 

1,414,994 

1,929,917 

2,423,521 
2,982,841 
3,488,392 
3,955,300 
4,035,805 

17,132,697 
8,690,642 
4,137,280 
2,496,771 
5,760,029 

5,828,115 
3,052,986 
1,810,251 
749,222 
1,003,026 



9,961 

350,636 

2,897,017 

3,137,823 

3,462,212 

3,375,840 
4,259,112 
4,407,671 
4,440,114 
3,938,862 

11,851,116 

3,636,576 

1,173,120 

517,915 

714,872 

299,743 
62,481 
15,273 
2,570 
1,037 



29 

1,003 

37,584 

79,919 

110,955 

149,448 
197,464 
244,716 
235,187 
295,554 

1,268,907 
646,952 
308,334 
186,588 
429,715 

435,567 

228,146 

135,233 

55,962 

74,516 



14,215 
128, U3 
170,924 
185,620 

132,860 
124,806 
89,383 
60,719 
81,706 

148,349 

56,795 
34,955 
17,868 
29,003 

15,719 

5,226 

1,383 

190 

90 



265 
7,893 
16,623 
17,651 

15,711 
17,123 
12,955 
7,700 
12,341 

22,210 
7,232 
4,772 
2,444 
3,915 

2,128 
597 
190 
26 

17 



U,869 
40,487 
66,086 
99,797 

105,124 
139,429 
120,559 
123,787 
105,293 

391,235 
206,966 
128,238 
84,409 
173,626 

102,015 

23,933 

6,339 

1,192 

537 



378 
2,263 
5,346 
9,652 

11,945 
16,877 
15,250 
19,684 
20,006 

75,855 
46,982 
30,897 
23,197 
47,583 

41,280 
19,302 
10,496 
4,160 
3,809 



3,354,323 



18,137,710 



11,840,695 



599,305 



819,235 



151,016 



105,561 



7,433 



333,461 



29,252 



243,895 



91,136 



29,070 
83,030 
403,576 
386,980 
305,150 
159,154 
293,482 



25,028 
58,574 
412,967 
545,079 
513,625 
350,896 
1,443,154 



626,693 

3,009,531 
2,113,803 
3,992,704 
3,291,839 
2,025,610 
1,409,831 
1,667,644 



381,552 

4,143,414 

2,554,452 

2,271,678 

1,303,927 

580,753 

321,232 

283,687 



(») 

36,453 
142,223 
132,767 

86,572 
147,743 



(•) 

21,656 

88,584 

84,410 

95,465 

529, on 



(«) 

3,044 

12,656 

12,139 

13,526 

109,581 



(») 
9,935 
3,210 
9,754 

77,325 



(») 

100 

96 

333 

6,903 



(-) 

63,366 
112,262 
90,596 
42,356 
23,773 



(•) 
2,073 
9,557 
6,632 
5,609 
5,371 



(•) 

17,730 

29,794 

41,238 
42,900 
115,888 



(•) 

865 
3,186 
5,652 
8,084 

73,340 



5,328,185 

12,200,935 

8,748,808 

5,752,303 



5,515,106 
19,513,527 
19,112,111 
25,036,329 



35,793,832 
44,183,692 
26,275,178 
14,520,260 



11,557,008 

269,507 

7,770 

6,410 



20,386,506 

23,064,500 

11,977,531 

6,459,476 



29,665,731 
101,006,904 

95,943,220 
126,173,757 



4,605,001 
16,923,821 
17,149,393 
33,576,247 



9,885,885 
20,976,840 
11,866,255 

6,430,582 



230,019 
1,174,338 

1,270,135 
2,5C4,768 



808,575 
512,226 
149,355 
161,249 



66,314 
71,152 
22,243 

21,330 



354,246 
693,995 

406,397 
733,226 



35,436 
121,206 

92,977 
24o,479 



Tax credits — Continued 



Adjusted gross income 
classes 



Foreign tax credit 



Number of 
returns 



Amount 

(Thousand 



All other tax 
credits 



Number of 
returns 



Amount 

f ITiouiand 

ehllars) 



Income tax 
after 
credits 

(Thousand 
(hilars) 



Tax from 

recomputing 

prior year 

investment credit 



Number of 

returns 



Ajnount 
(Thous^id 
dollars) 



Self-employment tax 



Number of 

returns 



(Thouser 
dollari 



Taxpayments 



Income tax withheld 



Number of 

returns 



Ajnount 

(Thousand 
dollars) 



Excess social security 
taxes withheld 



Number of 
returns 



Amount 
(Thousmtd 
dollars) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



(80) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 



56,770 



1,724,075 



64,069,515 



62,587,400 



3,568,840 



286,337 



166,300 



83,396 



14,628 



76,637,902 



45,169 



1,556,170 



55,402,591 



61,735,260 



3,545,591 



7,060 

3,343 
5,980 
4,021 

26,499 
19,807 
12,724 
13,945 
27,380 

24,583 
10,683 
4,101 

304 
370 



1,653 

2,233 

922 

5,440 
3,367 
3,656 
5,070 
11,915 

14,922 
10,544 
7,960 
3,482 

10,876 



5,211 

2,069 

1,778 

565 
212 

87 
15 



354 
345 
596 
167 
260 



5,211 

380,650 

860,567 

1,472,520 

2,013,058 

2,544,560 
3,145,233 
3,702,247 
4,212,845 
4,298,051 

18,297,798 
9,278,953 
4,406,191 
2,652,451 
6,126,128 

6,204,951 
3,250,341 
1,926,201 
797,347 
1,062,580 



(•) 
7,326 
8,474 

14,823 
lo,541 
9,910 
18,411 
15,858 

46,287 
28,953 
15,359 
11,779 
20,334 

13,335 

4,360 

1,561 

365 

171 



(') 
1,114 
1,026 

1,344 
2,399 
1,167 
3,267 
1,780 

6,395 
4,903 
2,907 
3,202 
6,329 

4,585 

1,988 

1,227 

672 

353 



13,572 
164,131 
249,829 
333,745 
394,357 

404,663 
452,952 
375,718 
366,304 
303,995 

951,702 
412,516 
217,820 
133,620 
237,831 

108,067 

17,821 

3,647 

530 
173 



802 
14,485 
31,931 
55,625 
82,469 

96,959 
U9,340 
110,382 
113,773 

96,536 

336,367 
170,026 
95,675 
60, U4 
U0,720 

50,751 

8,255 

1,643 

240 

77 



595,220 
4,587,594 
3,778,323 
4,172,335 
4,266,002 

4,329,714 
4,431,468 
4,327,241 
4,372,241 
3,736,766 

11,307,878 

3,327,183 

990,452 

396,928 

439,330 

190,597 

39,328 

9,439 

1,595 

732 



62,595 

764,191 

1,100,231 

1,704,824 

2,236,817 

2,332,217 
3,460,440 
4,052,025 
4,550,023 
4,585,719 

13,325,919 
3,096,440 
3,152,205 
1,542,023 
2,599,272 

1,771,893 
621,533 
194,910 
35,468 
24,515 



(>) 
5,162 

12,630 

26,117 
116,272 
494,121 
494,109 

1,608,217 

483,006 

127,335 

50,230 

63,196 

40,310 

10,738 

2,562 

449 

183 



{•) 



847 

853 

3,313 

15,694 

23,227 

119,567 

54,455 

19,52? 

3,425 

16,620 

14,334 

5,019 

1,300 

204 



4,886 



36,946 



(•) 



(•) 



51,042 



11,603 



1,207,159 



167,908 



1,666,924 



852,143 



23,249 



(•) 



(«) 



(*) 

(•) 



(*) 

(•) 



9,867 

3,459 

4,621 
5,004 

10,216 

17,675 



492 
689 

1,765 

4,257 



48,360 

73,427 
146,423 
324,728 
213,099 
150,267 

93,642 
151,713 



7,403 

4,336 
8,270 
26,760 
25,713 
25,463 
20,648 
49,265 



97,694 

3,791,874 
2,047,181 
1,134,115 
719,145 
380,954 
246,849 
249,112 



59,374 

134,906 
167,022 
123,232 
115,432 
83,587 
55,372 
112,718 



3,145 

10,404 

2,670 
7,030 



243 

741 



Returns under $5,000 

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



7,563 
20,682 
27,014 
115,927 



969 

6,036 

6,206 

107,131 



2,371 
7,379 
2,516 
4,733 



371 
1,760 

290 
2,658 



4,732,026 

17,902,936 
18,297,798 
35,705,142 



49,340 
89,473 
43,613 
97,636 



9,496 
13,091 

7,020 
27,163 



2,211,080 

2,034,232 

964,630 

1,137,160 



303,953 
578,210 
342,113 

499,794 



25,317,236 

21,482,651 

11,313,467 

5,451,111 



6,630,080 
19,564,642 
18,335,574 

18,057,104 



30,926 

1,143,693 

1,610,165 

734,056 



2,592 
43,696 
119,756 
120,293 



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/1968 • Returns Filed and Sources of Income 



Table 1.4— ALL RETURNS: 



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



13 



Adjusted gross income 
classes 



Taxpayments — Continued 



Refundable credits 



Number of 
returns 



( Thousand 
dollars) 



Payments on 
196S declaration 



Number of 
returns 



Amount 
( Thou sand 
dollars) 



Tax due at time of 
filing 



Number of 
returns 



Amount 
f Thousand 
dollars) 



Overpayment 



Number of 
returns 



(Thousand 
(hilars) 



Overpayment refund 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Credit on 1969 tax 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(82) 



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 $6,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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- -- 

Iftider $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$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 



(*) 

21,466 
49,655 
66,690 
94,054 

89,403 
110,957 
81,381 
81,910 
65,653 

216,706 
83,381 
36,871 
17,870 
34,673 

17,763 

5,078 

1,805 

384 

184 



516,173 



65,862 

47,984 
41,823 
100,983 
82,404 
61,169 
39,288 
76,660 



672,051 
497,348 
222,941 
200,390 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



(91) 



(92) 



20,406,352 



10,568,183 



1,846,203 



106,286 



19,482,931 



10,459,854 



41,524,589 



10,000,133 



40,125,407 



86,511 



M 

900 
2,124 
3,765 
7,032 

5,625 
6,586 
5,314 
5,073 
4,692 

16,293 
8,750 
2,927 
4,434 
5,322 

10,299 
6,552 
5,112 
1,790 
3,675 



(«) 

65,648 
144,488 
249,355 
323,289 

337,525 
351,602 
346,460 
321,874 
289,846 

1,090,464 
665,796 
412,893 
263,616 
476,916 

246,974 
56,133 
14,296 
2,430 
1,020 



(«) 

10,992 

38,945 

82,331 

133,466 

174,041 
218,978 
245,605 
259,592 
258,439 

1,230,078 

1,100,646 

992,252 

871,917 

2,723,265 

3,335,355 

1,902,343 

1,149,914 

437,381 

487,939 



60,351 

742,414 

1,170,801 

1,561,589 

1,598,231 

1,440,704 
1,4-49,147 
1,351,548 
1,368,469 
1,167,960 

4,063,291 

1,718,730 

678,057 

329,779 

495,493 

222,446 

48,863 

12,053 

2,106 

894 



1,236 
44,069 
U8,327 
176,370 
232,229 

249,548 
289,326 
284,619 
322,541 
302,232 

1,340,955 
973,817 
637,829 
468,180 
1,244,362 
1,397,580 
835,078 
634,466 
339,489 
567,601 



589,756 
4,323,106 
3,242,410 
3,259,339 
3,242,282 

3,337,753 
3,381,364 
3,321,746 
3,206,315 
2,827,742 

7,861,982 

1,926,897 

498,024 

188,305 

221,581 

78,259 

13,788 

3,267 

476 

197 



58,013 
445, 524 
366,669 
438,853 
515,465 

618,964 
708,722 
777,291 
823,027 
777,934 

2,392,158 
780,132 
299,860 
179,147 
345,763 

269,199 

109,924 

56,614 

16,068 

20,806 



589,368 
4,302,475 
3,193,576 
3,191,546 
3,157,552 

3,229,116 
3,284,457 
3,233,110 
3,U2,874 
2,756,558 

7,611,185 

1,780,749 

401,387 

124,613 

111,288 

21,727 

3,056 

642 



57,961 
441,619 
355,486 
424,120 
496,666 

589,564 
679,580 
746,068 
792,812 
745,982 

2,272,574 
683,528 
216,020 
103,707 
152,443 

76,926 

27,544 

14,368 

3,173 

5,370 



(•) 

25,699 

58,890 

81,310 

102,928 

124,515 
115,753 
104,321 
88,308 
86,357 
295,716 
173,212 
113,043 
72,963 
125,965 

61,697 
11,752 

2,880 
421 

169 



41,773 



323,876 



196,588 



923,421 



108,330 



8,954,263 



8,794,863 



919,914 



199,916 



6,770 

2,547 
2,184 
6,170 
5,961 
4,954 
3,739 
9,448 



51,070 

16,801 
19,487 
62,745 
48,737 
40,927 
26,236 
57,873 



53,644 

5,276 
4,964 
18,516 
17,940 
17,680 
11,801 
56,767 



32,885 

62,539 

124,575 

262,780 
163,704 
107,805 
57,558 
101,575 



5,843 

2,867 
6,489 
19,077 
16,918 

15,670 
12,238 
29,228 



172,634 

3,836,043 
2,078,350 
1,196,781 
752,436 
400,331 
248,800 
268,888 



114,653 

141,442 
172,185 
139,945 
129,962 
95,175 
62,616 
165,371 



148,380 

3,826,484 
2,053,600 
1,167,830 
730,980 
379,645 
236,237 
241,707 



85,777 

138,290 
168,863 
129,913 
120,878 
86,372 
56,907 
131,914 



30,652 

10,014 
16,216 
35,904 
28,405 
26,389 
16,411 
35,925 



46,166 
34,819 
17,300 
49,775 



1,050,608 
1,589,954 
1,099,657 
2,146,107 



395,731 

1,188,025 

1,241,277 

13,025,410 



5,955,232 
6,858,935 
4,070,862 
3,511,323 



651,334 
1,473,309 
1,343,913 
7,099,627 



23,342,258 
16,320,553 
7,876,385 
2,939,646 



2,680,504 
3,810,266 
2,410,786 
2,119,925 



22,987,673 
15,850,841 
7,621,961 
2,449,795 



2,563,851 
3,541,325 
2,287,289 
1,313,957 



433,206 
545,554 
301,362 
566,081 



(93) 



1,215,070 



1,113,532 



(«) 
3,906 
11,183 
14,733 
18,799 

29,400 
29,1A2 
31,224 
30,215 
30,953 

119,586 
96,604 
83,840 
75,440 

193,322 

192,274 
82,379 
42,247 
12,895 
15,435 



101 ,441 



27,876 
3,153 
3,323 

10,033 
9,084 
8,804 
5,710 

33,458 



116,654 
168,942 
123,499 
805,975 



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 hi^h sampling variability. However, the data are included in the appropriate totals. 

^These data are based on information reported by taxpayers with business income or loss as shown on page 2 of Form 1040. They will not necessarily agree uith similar data based 
on schedule C in Statistics of Income — 1968, Business Tax Returns. 

^Thesed data are based on information reported by taxpayers with farm income or loss as shown on page 2 of Form 1040. They will not necessarily agree with similar data based on 
schedule F in Statistics of Income — 1968, Business Tax Returns. 

■^Adjusted gross income less deficit. 

^Deficit. 

^Includes "Other income" from Form 104QA. 

^Negative "Other sources ■ " 

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



14 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.5— 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 



Adjusted gross 
classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
Income 



f Thousand 
dollars) 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 
(Thousand 



Business or profession 



Net profit 



Number of 
returns 



( TTious, 
dolUi 



Number of 
returns 



f Thousand 



Net profit 



Nuinber of 
returns 



( 7T)ouaand 



Number of 
returns 



(ThouBi 
tfoiJfli 



(1) 



U) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(.9) 



(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 $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 $25,000 

$25,000 under $30,000 

$30,000 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 londer $15,000 
Returns $15,000 or more 



41, 574, 586 



156,779,338 



U33,904,954 



353,272,823 



4,104,572 



28,413,671 



860,046 



1,965,566 



1,519,714 



4,952,004 



1,028,859 



2,170,377 



37,265,97£ 



138,555,670 



424,139,386 



, ,.;.lS.25i 



346,152,305 



3,503,778 



27,097,086 



630, 524 



985,193 



1,023,915 



4,006,844 



753,533 



1,299,869 



(«) 

143,797 

639,098 

1,463,989 

2,055,121 

2,520,230 
3,057,450 
3,383,716 
3,674,929 
3,392,492 

10,906,329 

3,437,225 

1,100,191 

482,595 

661,325 

274,736 

56,059 

13,214 

2,235 

911 



(») 

237,594 

1,533,759 

4,245,255 

6,628,573 

8,880,978 
11,398,672 
12,811,334 
14,211,253 
13,147,079 

41,998,585 

13,092,261 

4,275,685 

1,927,863 

2,690,778 

1,139,171 

222,965 

51,393 

8,634 

3,502 



319 

256,611 

1,655,308 

5,162,304 

9,292,579 

13,899,928 
19,918,297 
25,409,348 
31,217,904 
32,204,673 

131,873,875 
58,308,835 
24,277,624 
13,141,038 
24,828,114 

18,165,750 

7,384,877 
3,807,662 
1,508,182 
1,826,158 



(*) 

120,506 

522,372 

1,242,878 

1,792,953 

2,289,812 
2,830,235 
3,205,093 
3,513,880 
3,262,387 

10,483,029 

3,220,925 

973,183 

398,361 

505,171 

201,846 

42,266 

10,421 

1,814 

788 



(«) 

213,410 

1,295,450 

4,133,525 

7,622,175 

12,090,010 
17,775,480 
23,325,242 
28,717,552 
29,770,682 

121,451,462 
50,353,430 
18,268,339 
8,380,359 
12,602,568 

7,072,177 

2,191,810 

681,890 

132,670 

74,018 



(«) 
15,864 

67,727 
149,124 
212,248 

242,443 
281,229 
258,870 
279,650 
251,330 

820,895 
360,628 
181,866 
110,077 
182,496 

75,632 

11,215 

1,830 

231 

87 



(•) 

22,462 
130,467 
343,615 
588,642 

746,197 
1,005,535 
1,001,759 
1,094,919 
1,067,134 

4,549,146 
3,306,392 
2,385,949 
1,928,410 
4,656,702 

3,346,585 

748,803 

140,223 

22,796 

11,204 



(♦) 
11,873 
19,560 
32,983 

43,138 
52,694 
58,037 
53,957 
56,347 

168,453 
61,638 
22,616 
11,633 
18,623 

10,855 

3,849 

1,544 

360 

182 



(«) 

13,147 
25,278 
41,542 

43,667 
52,514 
61,160 
56,758 
51,663 

168,383 
92,028 
43,958 
30,716 
74,518 

79,844 
59,300 
49,356 
20,975 
15,799 



13,442 
46,060 
81,319 
95,413 

100,188 
104,095 
86,868 
88,390 
73,569 

200,020 
69,512 
26,037 
12,205 
18,834 

6,364 

1,184 

294 

48 

23 



13,766 

61,031 

142,925 

227,096 

261,690 
317,099 
262,451 
300,170 
273,788 

944,375 
468,470 
246,247 
125,069 
236,460 

94,499 

22,993 

6,366 

1,730 

619 



(») 

22,052 
40,125 
66,435 

66,368 
87,265 
75,726 
66,315 
60,233 

149,306 
47,583 
17,153 
10,106 
20,661 

12,365 

3,319 

1,105 

244 

117 



(») 

28,336 
55,937 
81,110 

35,009 
110,514 
86,448 
76,122 
65,233 

213,147 
65,894 
50,743 
35,329 

100, 6U 

113,164 

53,197 

33,097 

10,283 

3,322 



4,308,608 



18,223,668 



'9,765,567 



2,711,978 



7,120,518 



600,794 



1,316,586 



229,522 



980,371 



495,799 



945,161 



275,326 



370,507 



227,134 

239,432 
268,672 
1,194,368 
1,045,628 
586,372 
360,247 
386,705 



613,364 

801,656 
869,233 
3,950,463 
4,243,517 
2,837,293 
2,131,121 
2,577,021 



^1,515,079 

83,390 
220,021 
1,793,366 
2,601,471 
2,037,013 
1,601,478 
2,943,907 



81,864 

128,538 
146,686 
757,137 
665,137 
377,928 
274,657 
279,981 



348,804 

88,960 
138,789 
1,103,705 
1,476,525 
1,180,984 
1,113,005 
1,664,746 



14,396 

41,443 
46,227 
161,406 
124,842 
81,739 
50,701 
79,540 



74,230 

23,943 
35,623 
164,049 
210,360 
194,262 
147,995 
445,924 



94,773 

14,595 
11,632 
29,400 
31,217 
18,763 
11,726 
17,416 



640,233 

23,373 
13,348 
52,446 
61,520 
33,143 
26,114 
119,684 



5,476 
44,424 
43,370 
125,750 
104,556 
60,166 
33,222 
68,313 



18,747 

14,367 
29,970 
122,385 
151,927 
133,039 
115,225 
359,501 



36,312 

25,725 
17,611 
43,279 
39,034 
25,783 
15,168 
22,414 



476,750 

41,537 
26,430 
61,199 
77,894 
44,610 
29,190 
110,847 



3,224,244 
16,383,327 
10,927,223 

6,039,792 



28,342,164 
62,858,884 
42,111,633 
23,466,657 



'23,188,783 
124,891,489 
132,120,340 
153,704,342 



6,111,042 
15,362,199 
10,495,717 

5,361,276 



18,720,389 
113,109,507 
121,554,085 

99,833,842 



966,553 

1,382,425 

827,999 

927,595 



1,955,991 

5,232,783 

4,6U,043 

16,613,849 



278,704 
278,943 
169,637 
132,762 



945,242 
318,156 
178,015 
524,153 



663,720 
513,765 
206,299 
135,930 



1,030,478 
1,697,327 
1,005,173 
1,219,026 



387,054 
376,260 
151, 587 
U3,953 



931,916 

437,930 
226,705 
523,776 



Partnership 



Adjusted gross income 
classes 



Net profit 



Number of 
returns 



f Thousi 
doilai 



Number of 
retui"ns 



(Thou SBnd 
dollars) 



Sales of capital assets 



Net gain 



Number of 
returns 



f Thousand 
dollars) 



Number of 
returns 



(ThouMBtid 
dollars) 



Ordinary gain 

from sales of 

depreciable 

property 



Number of 
returns 



Amount 
(Thousand 



Sales of property other than capital 
assets 



Net gain 



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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 

Footnotes at end of table. 



14,105,254 



476,568 



1,951,254 



5,531,830 



15,050,906 



1,025,192 



636,663 



261,834 



312,701 



46,369 



79,169 



181,797 



307,301 



1,217,306 



13,774,335 



392,114 



39,508 



136,358 



172,366 



1,436 

7,374 

15,012 

27,904 

36,987 
46,616 
57,290 
64,671 
58,124 

259,701 
163,114 
116,429 
80,566 
159,375 

95,174 

21,421 

4,688 

709 

217 



1,988 
13,331 
35,317 
87,968 

141, 566 
164,525 
201,774 
273,454 
228,966 

1,370,698 
1,114,755 
1,105,265 
993,539 
2,974,356 

3,085,268 

1,240,602 

510,424 

136,390 

84,147 



(♦) 
4,686 

25,668 

24,819 
12,810 
22,776 
19,147 

86,224 
55,721 
30,222 
24,372 
43,099 

29,566 

8,641 

3,116 

717 

361 



(•) 
13,070 

35,372 

30,215 
22,243 
31,975 
29,245 

92,833 

101,153 
62,860 
60,197 

152,190 

199,501 

111,774 

92,155 

42,080 

43,994 



5,974 

43,854 

98,547 

156,125 

170,088 
227,308 
233,210 
268,936 
266,161 

1,356,999 
834,327 
419,292 
236,310 
373,979 

187,971 

43,643 

11,667 

2,101 

867 



4,156 

23,594 

68,129 

117,631 

134,377 
208,736 
167,799 
239,363 
250,916 

1,207,602 

1,123,697 

346,695 

670,537 

1,747,709 

2,036,884 
1,562,320 
1,527,824 
862,335 
1,331,342 



(•) 

13,635 

24,959 

33,316 
45,418 
51,706 
55,169 
60,870 

253,139 

153,232 

31,090 

40,858 

71,608 

34,995 

7,122 

953 

104 

32 



(•) 
8,581 
16,398 

18,601 
27,2U 
36,560 
35,487 
33,443 
133,969 
39,364 
43,434 
28,444 
51,467 

27,343 

6,132 

637 

93 

31 



7,111 

8,701 

10,538 
12,195 
10,572 
14,481 
17,335 

52,678 
29,032 
15,044 
10,455 
16,096 

7,896 

2,073 

614 

110 

72 



4,388 

5,562 

U,790 
10,543 
7,614 
11,363 
12,918 

48,047 
42,262 
21,164 
16,339 
37,901 
20,523 
8,033 
3,624 
1,050 
756 



(•) 
1,728 

5,536 

2,027 
13,877 

10,620 
3,616 
1,257 

13,676 

6,266 

2,775 

971 

509 

220 



(») 
4,169 
8,318 

9,320 
8,270 
9,306 
6,713 
4,952 

30,929 
23,941 
10,671 
9,810 
17,694 

15,014 

7,194 

3,624 

1,633 

484 



105,375 



330,920 



86,454 



830,232 



589,471 



919,260 



8,834 



67,517 



46,331 



48,711 



16,046 



45,439 



135,415 



8,925 

19,148 
16,643 
22,590 
8,736 
21,734 



32,830 

7,734 

22,807 
25,575 
50,355 

24,271 
167,348 



(} 



16,735 



6,378 
18,756 



563,071 
33,470 

42,082 

11,069 
175,540 



52,654 




240,239 

22,132 
13,867 
64,964 

104,705 
74,046 
70,661 

323,646 



10,269 

11,733 

16,067 
13,651 
U,146 
10,300 
15,613 



17,071 

3,417 

9,625 

7,415 
8,438 
6,766 
9,765 



3,057 

3,501 
6,562 

7,777 
8,994 
11,940 



15,719 



2,688 
4,243 

5,231 

17,918 



(») 

■ 2,230 

2,392 

2,958 



(•) 

2,327 

667 
4,303 



13,547 



-7,748 

7,664 
5,786 

3,177 
7,517 



66,746, 

11,760 

7,505 
13,091 

2,056 
14,257 



135,367 
280,240 
262,410 
644,666 



302,175 

1,087,481 

1,387,984 

11,327,614 



79,189 
112,976 

86,024 
198,379 



678,249 
196,141 
126,173 
950,691 



799,407 
1,244,518 
1,366,985 
2,120,920 



809,124 

1,125,368 

1,247,625 

11,868,789 



114,917 
256,675 
255,163 
396,437 



84,685 
158,495 
140,299 

251,184 



50,703 
74,181 
54,229 
32,721 



40,743 

65,593 

50,519 

155,841 



9,450 
13,634 

9,946 
15,309 



13,018 
12,739 
12,239 
41,193 



52,582 
57,335 
30,372 
41,506 



133,788 
47,342 
33,037 
93,634 



See text for "Explanation of Classifications and Terras" and "Sources of Data, Description of the Sample and T.i mi tations of the Data. 



Individual Returns/1968 • Returns Filed and Sources of Income 



15 



Table 1.5— JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS, 

ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX 



Adjusted gross income 
classes 



Dividends in adjusted 
gross income 



Number of 
returns 



(Thousand 
dotlara) 



Interest received 



Number of 
returns 



( Thouamid 
doltara) 



Pensions and 

annuities 

(taxable portion) 



Number of 
returns 



(Thousatd 
dollars) 



Rents and royalties 



Net income 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



(Thousaid 
dollars) 



Estates and trusts 



Net income 



Number 

of 
returns 



( Thou sand 
dollars) 



Number 

of 
returns 



(Thousand 
dollars) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(iV) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



Ul) 



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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

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

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



11,184,369 



1,770,920 



4,077,076 



603,673 



4,112,095 



9,367,760 



1,273,539 



3,256,102 



,591,407 



1,381,683 



273,912 



564,191 



18,389 



(«) 

23,957 

71,933 

124,073 

U7,726 
145,461 
156,436 
193,016 
198,425 

1,014,743 
727,718 
410,557 
232,853 
411,012 

213,928 

50,327 

12,462 

2,156 

873 



(») 
9,267 
32,253 
78,898 

83,034 

90,818 

104,988 

127,550 

137,811 

700,344 
730,460 
623,663 
509,501 
1,471,291 

1,791,794 

1,345,261 

866,883 

344,095 

319,343 



M 

33,177 
198,108 
493,459 
691,074 

829,872 
1,077,055 
1,278,374 
1,544,272 
1,588,725 

6,284,885 

2,560,739 

928,682 

427,423 

602,608 

258,072 

53,600 

12,711 

2,178 

891 



(•) 
8,084 

87,679 
264,174 
396,550 

392,322 
415,909 
403,371 
498,209 
537,574 

2,074,860 

1,296,492 

779,154 

501,553 

1,046,778 

765,414 
315,253 
157,058 
47,349 
55,477 



(•) 

49,997 
108,288 
154,598 

U5,326 

114,592 

103,674 

91,079 

86, 673 

232,184 
97,681 
43,046 
18,970 
30,599 

16,022 

4,408 

1,366 

231 

66 



(*) 

74,910 
196,937 
313,029 

280,198 
272,848 
258,372 
258,453 
222,342 

570,528 
300,012 
162,979 
72,085 
140,926 

82,586 
30,158 
11,532 
2,268 
1,159 



(♦) 

43,971 

95,091 

136,670 

140,718 
165,298 
175,302 
208,660 
206,398 

685,968 
298,726 
138,384 
76,215 
130,759 

66,414 

14,612 

3,596 

664 

268 



(♦) 

33,820 

82,263 

118,048 

135,456 
123,846 
137,457 
180,712 
187,863 

629,115 
373,252 
263,915 
186,627 
468,792 

370,542 

144,215 

61,055 

21,462 

9,764 



(*) 
9,931 
34,936 
59,515 

90,275 
110,127 
138,998 
160,486 
162,032 

563,471 
215, 520 
83,690 
39,736 
61,616 

32,152 

8,916 

2,113 

435 

176 



(•) 
8,853 
27,436 
30,965 

53,761 
67,243 
84,685 
80,058 
82,246 

335,438 

167,475 

90,143 

57,119 

110,434 

98,880 
50,081 
23,351 
7,573 
5,799 



► 7,424 

L 9,677 

12,195 
9,704 

14,157 
9,126 

63,894 
39,793 
26,121 
17,983 
30,998 

22,545 

7,295 

2,385 

432 

133 



3,843 



9,330 

11,473 

10,493 

19,206 

9,361 

50,731 
61,057 
47,886 
44,871 
83,085 

95,871 
55,934 
37,588 
13,195 
10,267 



"(») 



3,177 
2,830 
1,434 
2,865 

1,333 
605 
202 
42 
18 



(♦) 



3,087 



1,288 
4,237 
2,447 
1,865 

4,680 
2,584 
1,606 
1,006 
81 



360,254 



393,021 



1,772,469 



1,141,093 



497, 381 



320,975 



519,557 



505,991 



167,324 



296,754 



20,371 



39,433 



1,531 



9,962 



23,289 

8,090 
22,258 
67,813 
98,710 
63,443 
35,469 
41,177 



54,073 

2,228 
6,566 
25,141 
57,931 
34,671 
28,341 
184,070 



88,257 

69,293 
95,959 
509,337 
485,335 
259,169 
11 ',368 
150,251 



76,365 

17,717 
29,700 
225,243 
339,683 
236,507 
62,889 
152,939 



6,496 

20,800 

116,475 

193,858 

99,635 

39,257 

20,860 



9,215 

14,557 

123,960 

291,257 

213,363 

92,507 

76,116 



31,078 

17,792 
30,712 
139,569 
152,205 
69,270 
37,732 
41,199 



58,873 

3,337 
20,666 
94,293 
136,437 
77,119 
37,794 
71,972 



21,385 

13,442 
7,375 
34,653 
30,309 
22,328 
11,337 
25,940 



121,581 

8,718 
4,550 
27,551 
13,734 
23,978 
13,644 
82,898 



(•) 
4,301 

6,679 
7,216 



(«) 
2,317 

4,945 

23,598 



(•) 
) 



{, 



(*) 



(•) 



(•) 



543,479 

842,462 

1,019,358 

2,067,050 



329,874 

583,450 

717,981 

,129,475 



3,038,372 
6,447,056 
6,297,897 
4,855,385 



1,744,606 
2,329,560 
2,089,373 
5,020,325 



794,143 
531,429 
232,520 
J12,828 



1,334,515 

1,365,506 

571,279 

805,776 



757,683 
931,040 
689,714 
732,527 



671,276 

809,573 

633,011 

1,923,450 



247,910 
632,546 

567,067 
446,070 



281,247 
411,138 
351,131 
534,919 



26,880 

54,140 

64,790 

148,473 



23,350 

71,083 

51, 594 

457,641 



(•) 
1,650 
3,765 
13,060 



(♦) 
2,149 
2,947 

20,751 



Partnership and estates and 
trusts not allocable 



Adjusted gross income 
classes 



Number 

of 
returns 



( Thousand 
hilars) 



(nous, 
delta 



Other 

sources 

(net) 

( Thousand 
dollars) 



Statutory adjustments 



Number of 
returns 



doitai 



Standard deduction 



Total 
deductions 



( Thousand 
dol lara) 



Number of 
returns 



( Thousand 
dollars) 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Amount 

(Thousand 
dollars) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 

$500 under $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. 



34,655 



94,815 



14,569 



28,300 



1,361,836 



4,224,490 



70,964,076 



15,909,139 



11,816,939 



6,695,136 



9,214,003 



7,716,049 



17,498 



1,749,045 



4,077,947 



4,381,701 



66,871,476 



343,414 



,927,177 



,244,100 



6,539 



(») 



6,337 



27,136 

13,229 

12,032 

8,437 

11,881 

4,416 

1,832 

148 

23 



. (*) 



\8,201 



J-1,651 

} 1,381 

545 

182 

72 

17 

7 



(•) 



1,358 

3,548 

2,303 

1,465 

1,312 

201 

334 



(♦) 
3,059 
19,980 
39,512 
38,607 

74,026 
94,617 
112,056 
99,928 
96,632 

,436,007 
r 227,136 
t 104,570 
/ 79,133 
I. 155,331 

104,525 
38,383 
13,350 
8,050 
4,033 



(•) 

26,848 

51,347 

110,649 

206,630 
289,250 
311,282 
371,192 
344,953 

1,324,079 

526,073 

200,158 

92,396 

142,718 

62,949 

9,752 

1,543 

212 

56 



(•) 

41,180 

55,434 

118,147 

226,015 
277,701 
283,898 
325,865 
329,681 

1,208,952 
549,554 
277,129 
153,416 
304,609 

178,309 

34,345 

7,380 

2,013 

373 



(•) 

58,489 

332,459 

935,392 

1,647,678 

2,385,150 
3,365,225 
4,128,324 
5,107,004 
5,230,603 

20,547,751 
8,723,224 
3,620,563 
1,918,004 
3,581,723 

2,670,709 

1,252,622 

765,027 

294,046 

307,372 



(♦) 

133,524 

472,062 

1,004,960 

1,200,263 

1,313,358 

1,397,217 
1,458,095 
1,370,154 
1,179,892 

2,700,780 

453,786 

93,422 

29,710 

29,572 

5,631 
567 



(•) 

53,410 
208,429 
496,676 
661,751 

812,757 

959,144 

1,117,215 

1,170,516 

1,119,550 

2,703,187 

454,522 

93,548 

29,920 

29,863 

5,535 

567 

53 

3 



(•) 
133,524 
459,189 
995,457 

818,969 

561,717 
401,066 
200,225 
90,204 

23,611 



(*) 

53,410 
207,628 
493,255 
490,135 

396,692 

320,499 

173,756 

85,837 

22,787 



(») 
9,493 
381,294 

756,651 
996,151 

1,257,870 
1,279,950 
'1,156,877 

2,700,206 

^ 453,764 

93,422 

29,710 

29,572 

5,631 

567 

68 

3 



(«) 
3,421 
171,626 

416,066 

648,645 

943,459 

1,084,779 

1,097,185 

2,702,885 

454,603 

93,548 

29,920 

29,863 

5,636 

567 
68 
3 



3,281 



4,139 



10,807 



^387,206 



,562 



4,092,601 



3,060,725 



1,389,763 



3,000,828 



1,856,790 



59,897 



32,972 



(•) 



3,271 



(*) 



3,913 



5,499 

10,040 

9,159 

9,957 



9,184 
10,306 
22,703 
52,122 



1,987 

(*) 
4,381 



( 



^517,079 

^3,052 
^5,680 
46,131 
48,826 
13,833 
12,932 
16,883 



6,504 

14,601 

24,850 
31,753 
25,549 
15,641 
25,525 



13,867 

25,689 

42,318 
50,128 
38,487 
23,637 
43,336 



135,249 
. 149,435 
702,737 
810,668 
559,971 
459,972 
1,173,519 



230,395 
251,802 
1,084,014 
814,249 
328,527 
225,237 
125,450 



121,999 
130,642 
577,475 
503,546 
246,855 
193,271 
U0,975 



229,724 
250,029 
1,075,391 
808,356 
326,260 
223,697 
37,371 



121,965 
130,439 
575,314 
507,167 
245,994 
192,111 
82,750 



(•) 
10,396 

10,750 
38,079 



(•) 
1,313 

3,400 
28,225 



12,299 



^302,825 
502,523 
436,994 
725,045 



314,602 
1,547,418 
1,325,653 
1,035,817 



421,138 
1,486,394 
1,210,740 
1,510,990 



5,893,200 
20,938,560 
20,545,942 
23,486,374 



5,746,420 

6,841,679 

2,707,437 

613,603 



3,199,163 

5,292,859 

2,709,845 

615,071 



5,330,942 
1,363,593 

(•) 

(•) 



3,018,568 
1,081,999 

(•) 

(*) 



415,478 
5,478,081 
2,706,853 

613,581 



180,595 
4,210,350 
2,709,543 

515,051 



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



16 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.5— 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— Continued 



Adjusted gross income 
classes 



Itemized deductions 



Number of 
returns 



( Thousand 
dollar: 



Exemptions 



(Thotistnd 
dollars) 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Number of 
returns 



(Thouttnd 
doilora) 



Income tax 
before 
credits 

(Thousand 
dollar a} 



Number of 

returns 



( Thousand 
dollars) 



Tax credits 



Retirement income 
credit 



Niimber of 
returns 



(Thousand 
dollars) 



Investment credit 



Number of 
returns 



(Thousand 
dollars) 



"(W 



"T57) 



(58) 



TW 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 Lnconie.... 

Under $600 

$600 under $1,000 ■ 

$1,000 under $2,000 

$2,000 under $3,000 ■ 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 

Returns $10,000 under $15,000 

Returns $15,000 or more 



25,438,313 



59,147,137 



94,067,602 



3,934,965 



274,304,075 



56,563,310 



32,113,925 



756,353 



100,825 



1,901,721 



447,540 



24,417,564 



56,944,300 



33,133,402 



37,265,97. 



274,134,947 



56,435,410 



32,033,296 



4,079,014 



605,645 



85,038 



364,799 



10,273 
167,036 
459,029 
354,858 

,,201,862 
,660,233 
,925,621 
:,3Q4,775 
,212,600 

i,205,549 

,983,439 

,006,769 

452,885 

631,753 

269,105 

55,492 

13,146 

2,232 

907 



5,080 
124,030 
438,716 
985,917 

1,572,403 
2,396,081 
3,011,109 
3,936,388 
4,110,952 

17,844,564 
8,268,602 
3,527,015 
1,888,084 
3,551,861 

2,665,073 

1,252,055 

764,959 

294,043 

307,368 



202 

172,556 

920,255 

2,547,153 

3,977,144 

5,328,587 
6,839,203 
7,686,800 
8,526,752 
7,888,247 

25,199,151 
7,855,357 
2,565,411 
1,156,718 
1,614,467 

683,503 

133,779 

30,836 

5,180 

2,101 



(•) 

143,797 

639,098 

1,463,989 

2,055,121 

2,520,230 

3,057,450 

3,383,716 

3,674,929 

3,392,492 

10,906,329 

3,437,225 

1,100,191 

482,595 

661,325 

274,736 
56,059 
13,214 

2,235 
911 



(•) 

25,497 

402,708 

1,679,525 

3,668,178 

6,186,177 

9,713,867 

13,594,224 

17,584,144 

19,085,823 

86,126,978 
41,730,269 
18,091,709 
10,066,345 
19,631,968 

14,811,592 
5,998,493 
3,0U,802 
1,208,953 

1,516,683 



(«) - 
3,677 

56,455 
239,942 
535,363 

924,000 
1,489,086 
2,146,094 
2,844,641 
3,157,395 

15,061,023 
7,958,556 

3,737,16? 
2,245,175 
5,140,671 

5,207,274 

2,694,354 

1,543,555 

646,420 

804,565 



(-) 
9,229 
178,354 
836,371 

1,683,838 
2,512,658 
3,129,709 
3,539,288 
3,327,961 

10,810,347 

3,421,105 

1,096,194 

481,668 

658,861 

273,722 

55,909 

13,170 

2,225 

907 



(«) 

31 

1,008 

12,362 

41,525 
88,443 
147,038 
203,388 
230,865 

1,116,411 
592,693 
278,873 
167,981 
383,900 

389,264 
201,527 
115,395 
48,365 
59,940 



8,708 
39,533 
82,019 

65,117 
75,315 
51,642 
38,969 
54,394 

91,639 
35,543 
20,691 
10,509 
17,102 

9,794 

3,624 

839 

122 



540 
2,736 
7,284 

3,000 
12,019 
8,405 
6,079 
9,400 

16,231 
5,043 
3,136 
1,595 
2,548 

1,459 
408 
127 
18 
10 



(•) 

13,114 
36,035 
73,002 

82,890 
120,639 
106,944 
115,443 

96,829 

365,071 
191,005 
120,247 
79,533 
162,623 

96,626 

22,447 

5,794 

1,073 

456 



(*) 

629 
2,515 
6,253 

9,062 
14,810 
13,059 
16,974 
18,120 

71,101 
43,380 
29,188 
22,093 
45,393 

38,870 

17,691 

9,450 

3,371 

2,831 



1,020,749 



2,. J 02, 340 



10,934,202 



3,934,965 



373,643 



669,130 



127,902 



30,629 



6,654 



150,708 



15,792 



214,126 



82,741 



9,086 
16,870 
110,354 
231,379 
257,845 
133,960 
261,255 



14,251 
18,343 
125,263 
302,122 
413,117 
266,700 
1,062,544 



488,013 

480,994 
521,540 
2,370,273 
2,546,110 
1,702,376 
1,278,673 
1,546,213 



227,134 

239,482 
268,672 
1,186,828 
1,011,714 
473,377 
280,693 
247,065 



7,540 
33,914 

112,995 
79,554 

139,640 



1,824 

16,645 

64,025 

83,349 

503,287 



2,353 

9,154 

11,715 

104,422 



7,609 
73,020 



82 
6,572 



(•) 

14,522 

75,281 

39,652 

20,581 



(•) 

945 
4,715 
5,046 
5,056 



(•) 

18,839 

36,783 

39,353 

112,400 



(«) 
1,398 
4,446 
6,578 

70,C»5 



2,250,690 
9,541,&48 

8,219,786 
5,426,139 



2,694,037 
15,645,701 
17,936,096 
22,371,303 



17,005,298 
37,715,330 
25,266,980 
14,079,994 



3,687,900 

237,202 
5,765 
4,098 



4,536,344 
16,146,125 
10,921,458 

6,035,694 



5,941,763 

66,427,097 

86,222,870 

116,212,345 



858,918 
10,601,029 
15,077,129 
30,026,234 



1,033,343 
14,245,061 
10,824,951 

6,010,570 



13,488 

713,020 

1,U7,599 

2,241,560 



260,417 

305,987 

91,651 

98,298 



21,294 
48,945 
16,233 

14,353 



224,701 
614,794 
379,696 

685,530 



22,052 
107,512 

87,630 
230,346 



Tax credits — Continued 



Adjusted gross income 
classes 



Foreign tax credit All other tax credits 



Number of 
returns 



Amount 
dollars) 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



Tax from recomputing 

prior year 

investment credit 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Self -employment tax 



Number of 
returns 



(ThousBttd 
dollars) 



Taxpayments 



Income tax withheld 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Excess social security 
taxes withheld 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



(80) 



(81) 



59,993,108 



253,660 



50,503 



5,261,373 



1,512,712 



36,153,131 



43,046,411 



3,166,379 



256,288 



Taxable returns, total. 



126,011 



63,191 



10,608 



59,993,108 



213,104 



40,885 



4,293,911 



1,365,344 



33,964,964 



47,605,180 



3,152,194 



256,592 



Under $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 $25,000 

$25,000 under $30,000 , 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 ur.der $200,000.... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



(») 



5,533 



(») 



6,649 


1,159 


3,998 


893 


14,661 


3,548 


16,232 


3,265 


9,650 


3,303 


11,186 


3,962 


23,253 


10,506 


20,787 


12,073 


9,124 


8,336 


3,506 


6,818 


705 


3,231 


314 


10.604 



4,218 

1,734 

1,505 

412 
165 

73 
13 



229 

330 
435 
167 
259 




4,822 

7,413 

11,877 
13,685 
8,610 
17,165 
15,004 

44,084 
26,868 
14,206 
11,508 
19,181 

12,690 

4,087 

1,428 

327 

149 



941 

1,006 
2,222 
968 
2,348 
1,750 

6,245 
4,523 
2,805 
3,178 
5,928 

4,398 
1,799 
1,095 

573 
286 



(•) 

26,879 
113,019 
215,850 
311,337 

337,320 
386,252 
328,361 
338,Oil 
280,424 

889,783 
336,466 
204,532 
126,519 
224,977 

102,987 

16,851 

3,363 

472 
142 



(♦) 
2,500 
14,535 
35,118 
63,569 

79,449 
101,189 

95,730 
103,108 

38,050 

312,734 
158,865 
90,104 
57,091 
105,119 

48,526 

7,841 

1,529 

214 

64 



(•) 

115,611 

479,124 

1,162,439 

1,717,312 

2,230,561 
2,778,776 
3,168,443 
3,476,436 
3,231,716 

10,400,851 

3,130,565 

947,289 

379,678 

467,245 

180,586 

37,085 

8,770 

1,434 

657 



(♦) 

18,788 
106,885 
364,685 
699,866 

1,185,416 
1,851,285 
2,625,537 
3,389,621 
3,708,301 

16,526,395 
7,673,986 
2,999,204 
1,466,895 
2,475,788 

1,686,036 

593,224 

181,898 

33,359 

18,004 



5,458 

6,868 

18,932 

87,041 

387,064 

416,484 

1,482,370 

463,042 

120, 694 

48,157 

64,712 

38,279 

10,148 

2,372 

419 

154 



505 

306 

651 

2,654 

11,323 

19,394 

103,397 

51,693 

18,043 

7,881 

15,435 

13,533 

4,754 

1,205 

189 

74 



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 



4,566 



(») 



(») 



45,556 



9,619 



967,462 



147,369 



2,193,167 



441,233 



14,185 



1,699 



(«) 



(-) 

4,063 



(•) 



(») 

35,320 



(•) 
(») 



(«) 
(») 



3,749 

2,450 

6,775 

10,214 
17,368 



2,520 
266 

840 

1,765 
4,228 




5,601 

2,544 
4,598 
20,646 
23,127 
23,928 
19,271 
47,654 



63,583 

115,521 
122,831 
613,755 
526,047 
296,995 
219,326 
235,109 



39,704 

7,319 
10,873 
72,130 
86,681 
68,544 
50,300 
105,182 



(•) 
2,918 

8,810 



(•) 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Retui-ns $15,000 or nxDre 



4,397 
14,253 
15,175 
96,252 



499 

3,193 

4,312 

96,125 



(•) 
5,179 
1,523 
3,907 



(«) 
826 
209 

1,980 



828,495 
11,153,540 
16,086,337 
31,924,736 



40,423 
80,016 
46,395 
91,826 



7,150 
10,914 

6,865 
25,574 



1,488,549 

1,799,087 

902,434 

1,071,303 



215,445 
507,321 
318,347 
471,599 



5,432,880 
15,105,734 
10,411,125 

5,208,392 



1,526,231 
12,839,079 
16,535,090 
17,145,961 



12,811 

920,257 

1,484,318 

743,993 



1,482 

35,060 

108,585 

113,161 



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



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.5— JOINT RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SURVIVING SPOUSE: SOURCES OF INCOME AND LOSS, 

ITEMS, BY ADJUSTED GROSS INCOME CLASSES—Contlnued 



17 



EXEMPTIONS, TAXABLE INCOME, AND TAX 



Adjusted gross income 
classes 



Taxpaymeiits — Continued 



Refundable credits 



Number o£ 
returns 



dolta. 



Payments on 1968 
declaration 



Number of 
returns 



(Thousand 
doltars) 



lajc due at time 
of filing 



Number of 
returns 



(Thousand 
doUarsj 



Overpayment 



Number of 
returns 






Overpayment refund 



Number of 
returns 



dollai 



Credit on 1969 tax 



Number of 
returns 



Amount 
(Thousand 
doUars) 



Grand total. 



Taxable returns, total. 



Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $-4,000 

$^,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $6,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



(B2) 



(») 

28,433 
51,307 
77,287 

80,670 
97,929 
74,998 
76,770 
62,691 

196,311 
79,090 
34,922 
16,755 
33,248 

16,472 

4,660 

1,625 

343 

163 



436,207 



49,527 

28,542 
28,198 
83,465 
76,280 
58,161 
37,506 
74,528 



523,410 
459,087 
202,472 
189,616 



(83) 



(34) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



(91) 



(92) 



125,206 



4,341,711 



12,841,430 



13,004,178 



8,419,565 



27,225,066 



26,078,687 



4,103,392 



12,679,120 



12,281,999 



8,326,983 



24,853,286 



7,556,463 



23,824,577 



6,652,850 



(•) 
1,271 
3,007 
4,687 

5,169 
5,936 
4,949 
4,465 
4,473 

12,583 
7,163 
2,774 
2,536 
4,726 

8,758 
5,936 

4,133 
1,678 
3,670 



(*) 

28,645 

85,384 

166,686 

191,597 
220,907 
232,362 
241,230 
209,377 

850,193 
558,489 
360,363 
234,722 
430,254 

223,383 

49,925 

12,286 

2,099 

849 



(«) 

10,076 
31,238 
67,963 

92,881 
134,682 
156,463 
188,546 
177,348 

911,147 

853,928 

789,066 

724,138 

2,319,610 

2,895,216 

1,641,454 

958,513 

370,081 

355,250 



(*) 

29,773 
200,465 
410,162 
607,033 

667,138 
819,026 
886,453 
1,002,032 
922,641 

3,518,268 

1,574,621 

622,554 

305,782 

454,900 

203,777 

43,912 

10,467 

1,336 

763 



(«) 
2,465 

23,398 

56,804 

106,428 

132,735 
173,139 
192,670 
236,415 
225,218 

1,075,601 
806,803 
535,606 
403,586 

1,069,384 

1,228,239 
727, 670 
545,531 
296,369 
488,918 



114,024 

432,734 

1,045,275 

1,433,968 

l,840,0i7 
2,227,419 
2,485,033 
2,661,000 
2,459,209 

7,356,248 

1,854,638 

475,511 

176,086 

205,802 

70,825 

12,129 

2,742 

398 

148 



16,836 

71,523 

184,442 

281,050 

387,836 
512,573 
614,505 
700,673 
685,131 

2,228,721 
730,718 
271,422 
159,394 
308,066 

235,073 
94,278 
46,554 
12,891 
14,767 



111,275 

421,438 

1,019,570 

1,385,843 

1,770,839 
2,159,088 
2,424,371 
2,597,772 
2,405,264 

7,156,659 

1,730,755 

390,704 

119,939 

106,858 

20,249 

2,747 

546 



15,925 

66,600 

175, 562 

267,277 

371,099 
490,612 
590,950 
675, 693 
660,879 

2,132,659 
650,809 
204,059 
96,669 
141,506 

63,667 

24,357 

12,186 

2,209 

5,132 



(») 

17,107 
33,568 
61,765 

81,293 
83,295 
74,503 
73,472 
67,793 

237,536 

147,096 

99,654 

64,352 

113,271 

55,261 

10,299 

2,412 

352 

125 



37,057 



233,319 



162,311 



722,179 



92,580 



2,371,780 



577,879 



2,254,110 



490,763 



152,755 



5,702 

1,773 
1,631 
5,336 
5,500 
4,619 
3,657 
8,339 



35,737 

8,693 
9,337 
39,279 
35,263 
34,677 
23,049 
52,234 



43,797 

3,628 
3,201 
13,208 
13,787 
14,928 
11,122 
58,640 



24,137 

28,358 

62,562 

195,350 

146,584 

102,302 

63,560 

98,826 



4,026 

1,415 
3,471 
14,273 
14,905 
14,749 
11,391 
28,345 



112,676 

138,358 
139,352 
653,430 
549,031 
311,130 
219,196 
248,607 



85,569 

12,264 
14,369 
83,966 
97,405 
77,660 
56,810 
149,836 



93,893 

133,050 
134,936 
636,421 
530,823 
292,570 
209,384 
223,033 



62,071 

10,106 
12,256 
77,792 
39,098 
69,147 
51,774 
118,524 



23,532 

11,170 

22,749 
24,377 
24,096 
13,491 
33,340 



37,418 
32,016 
13,514 
42,258 



471,441 
1,134,777 

858,130 
1,877,363 



214,467 

773,875 

921,479 

10,926,609 



1,871,132 
4,385,979 
3,525,614 
3,221,403 



253,335 

984,485 

1,078,451 

6,103,294 



5,149,224 

11,900,989 

7,369,167 

2,805,686 



981,899 
2,997,738 
2,245,481 
1,909,225 



4,969,203 
U,566,256 
7,165,963 

2,377,265 



897,609 
2,869,079 
2,145,652 
1,231,279 



235,353 
405,433 
242,673 
495,953 



(93) 



990,733 



903,619 



(«) 
4,928 
8,330 
13,773 

16,737 
21,966 
23,555 
24,931 
24,253 

96,064 
79,909 
67,365 
62,725 
166,561 

166,406 

69,920 

34,369 

10,632 

9,634 



87,111 



23,497 

4,270 

6,174 
8,307 
8,514 
5,036 
31,313 



84,291 
128,661 

99,331 
677,950 



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

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

^Adjusted gross income less deficit. 

^Deficit. 

Negative "Other sources." 

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



18 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.6— SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND 



Adjusted gross income 
classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

( Thousand 
(tollara) 



Salaries and wager 
(gross ) 



Number oV 
returns 



fTTiousj 
dolla, 



Number of 
returns 



(Thousand 
dollars) 



Number of 
retuiTiS 



Amount 
(Thouserd 
dollars) 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Amount 
( Thousand 
doll arm) 



(1) 



U) 



(5) 



(o) 



(7) 



(9) 



(10) 



(11) 



(12) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 



Jc, 547, 713 



1U5,51;,U40 



671,373 



2,320,03; 



307, 35o 



21,879,571 



27,325,255 



1'.', 930,321 



£1,313,495 



514, 56o 



94,733 



15'J,252 



169, 396 



431,619 



75,842 



102,277 



651,643 
4,921,824 
3,665,611 
3,105,103 
2,476,304 

1,960,060 

1,432,716 

1,101,768 

776,004 

522,367 

860,879 

179,450 

67,488 

30,622 

47,581 

22,072 

5,777 

1,839 

306 

157 



651,643 
5,162,836 
4,433,813 
4,075,274 
3,346,127 

2,673,852 
1,982,226 
1,433,304 
1,103,370 

707,577 

1,199,319 

2o5,063 

106,223 

50,027 

80,348 

37,968 

10,108 

3,289 

561 

277 



611,027 
7,245,007 
9,063,021 
10,821,778 
11,083,953 

10,754,459 
9,596,231 
8,244,412 
6,567,475 
4,944,412 

10,115,651 
3,051,675 
1,504,284 
839,008 
1,797,791 

1,484,246 
774,728 
537,901 
207,719 
394,905 



613,340 
4,602,937 
3,237,694 
2,805,636 
2,262,929 

1,610,445 

1,374,757 

1,023,757 

724,013 

467,140 

739,624 
123,811 
39,813 
15,590 
20,637 

9,602 
2,352 

729 
123 
87 



569,871 
6,598,276 
7,903,390 
9,556,121 
9,872,543 

9,689,810 
8,581,219 
7,380,650 
5,883,465 
4,197,504 

7,776,834 

1,670,096 

585,975 

237,791 

421,433 

250,459 

31,891 

36,568 

6,270 

7,732 



8,772 
86,525 
83,207 
69,427 
46,335 

42,878 
32,903 
26,022 
18,148 
18,618 

41,102 

lo,243 
9,117 
4,666 
7,197 

2,742 
504 
123 
22 

17 



6,846 
104,043 
L49,395 
175,271 
140,750 

159,638 
134,231 
128,434 
95,817 
95,256 

262,901 
161,007 
125,525 
89,390 
170,952 

107,692 

25,865 

9,972 

2,117 

3,669 



(«) 
8,621 
9,945 
7,909 
7,958 

8,943 
7,809 
8,394 

7,387 
5,000 

10,194 

4,706 

1,531 

991 

1,821 

870 
302 
154 
36 
37 



(•) 
6,725 
6,551 
6,786 
8,515 

8,541 
7,375 
7,702 
7,982 
9,436 

16,796 

10,361 

5,845 

5,399 

11,333 

10, 177 
7,143 
5,631 
2,159 
4,760 



5,471 
44,059 
35,790 
26,984 
19,151 

12,828 
10,972 
7,044 
4,966 
2,956 

12,694 
2,962 
1,722 
737 
1,035 

376 
114 



4,189 
37,617 
50,178 
54,057 
44,196 

31,563 
37,464 
20,905 
17,304 
9,970 

55,399 
23,353 
15,805 
7,506 
13,163 

5,974 

2,054 

332 

529 

59 



(•) 
9,576 
9,576 
8,669 
9,583 

7,488 
10,098 
5,444 

5,188 

4,309 

1,645 

965 

673 

970 

605 
298 
110 
28 
15 



(•) 
7,008 
5,916 
8,325 
9,473 

7,146 
8,656 
5,315 

5,853 

7,756 
3,435 
3,765 
2,883 
7,850 

9,019 

5,149 

3,185 

777 

595 



11.222,453 



'5.375,35'; 



6,592,321 



4,338,272 



151,859 



191,435 



112,329 



144,487 

3,885,702 

2,269,733 

1,068,141 

336,334 

100,512 

38,641 

35,307 



202,808 

4,175,577 

2,612,332 

2,447,659 

1,032,109 

417,651 

175,977 

157,945 



^340,016 

1,276,696 
1,715,182 
1,546,346 
808,527 
339,922 
171,420 
357,280 



3,684,515 
2,019,91o 
575,352 
177,433 
71,366 
22,784 
15,941 



63,875 

1,200,213 

1,493,300 

755,635 

419,116 

223,517 

89,943 

87,663 



4,564 

43,126 

42,639 

46,344 

3,542 

4,223 

2,365 



14,273 

16,62d 
23,987 
48,410 
13,026 
14, 142 
16,390 



(} 



47,895 

8,467 
D,960 
6,798 
3,328 

2,11d 



7,164 
5,301 
2,942 

10,894 



P 



(») 

33,493 

29,387 

33,527 

11,166 

6,730 
2,457 



10,602 
17,227 
29,550 
13,209 

17,776 

8,019 



28,760 

13,025 
7,416 
8,405 



77,517 
9,303 
6,676 
9,896 

8,937 



22,664,035 

5,372,616 

864,006 

357,771 



23,734,256 

3,047,065 

1,205,668 

560,724 



'44,342,864 
40,300,191 
10,153,719 
10,718,206 



20,153,916 

5,414,939 

740,064 

213,373 



38,751,305 

35,312,911 

7,732,541 

3,305,011 



443,706 
140,305 
41,116 



711,775 
c25,290 
263,477 
720,090 



110,339 
38,736 
10,196 
10,526 



212, o63 
44,619 
16,802 
67,634 



246,456 

41,030 

12,883 

6,987 



285,509 

122,742 

57,493 

69,162 



99,504 

23,565 

4,310 

5,445 



140,114 

27,300 

7,758 

39,433 



Partnership 



Adjusted gross income 
classes 



Number of 

returns 



dojiai 



Number of 
returns 



(Thousmd 
doUars) 



Sales of capital assets 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Amount 

(Thousand 



Ordinary gain 

from sales of 

depreciable 

property 



Number of 
returns 



(Thou Si 
doll ai 



Sales of property other than capital 
assets 



Number of 
returns 



Amount 

f Thousand 



Number of 

returiiS 



(Thoust 
dotUi 



(14) 



(15) 



do) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(2o) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 



1,357,336 



264,040 



31,893 



l,306,o92 



251,147 



160,935 



24,49o 



20,987 
26,642 
25,989 
28,234 

22,772 
16,959 
13,218 
12,783 
9,166 

30,992 
17,572 
8,244 
4,422 
8,507 

4,672 

1,187 

321 

53 

35 



21,131 
49,672 
47,997 
89,179 

75,271 
52,774 
56,160 
45,301 
33,012 

157,057 

137,246 

69,114 

56,674 

170,749 

132,646 

55,271 

27,210 

9,867 

19,841 



(«) 
7,255 



3,985 

8,968 
4,694 
3,586 
1,622 
2,627 

2,046 

660 

260 

62 

40 



(•) 
4,202 

6,282 

26,865 

2,884 

10,745 
10,826 
10,762 
8,626 
10,836 

21,116 
9,736 
8,108 
4,164 
4,696 



(•) 
147,630 
156,520 
148,150 
129,000 

140,646 
136,132 
123,506 
60,382 
86,285 

249,225 
81,520 
37,676 
17,211 
29,765 

15,369 

4,353 

1,469 

264 

130 



(♦) 

60,793 

91,939 

99,354 

104,845 

129,895 
104,148 
92,466 
89,071 
125,715 

421,303 
262,845 
184,503 
102,973 
264,228 

306,314 
216,154 
203,398 
100,714 
184,308 



(•) 

10,712 

21,069 

19,490 

16,413 

31,510 
19,335 
19,950 
18,065 
17,626 

35,968 
16,267 

7,818 
5,035 
5,655 

3,037 

723 

231 

23 

18 



(•) 

5,203 
12,437 
10, 576 

9,987 

20,446 
13,4U 
12,716 
10,710 
10,255 

23,283 
12,725 

5,559 
3,997 
4,656 

2,682 
632 
212 

22 
13 



(«) 
} 3,675 



6,411 

1,649 
522 
290 
825 

302 

133 

51 

12 

9 



(-) 
2,744 



6,805 

3,645 

1,577 

1,327 

682 

630 
472 
212 

221 
90 



(•) 



(*) 
23,276 



341 

72 

13 

1 



767 
225 

230 



48,117 



43, 



2o,980 



120,593 



284,629 



253,987 



55,333 



41,v4e 



(*) 

23,694 

12,425 



(•) 

14,156 

14,220 



9,14o 

3,515 
1,831 



59,397 
22,933 

4,310 
33,903 



13,726 




89,692 

9,773 
15,666 
47,977 
15,629 
8,257 
8,307 
58,686 



14,321 
10,173 

16,121 
5,393 



3,993 

10,226 

5,939 

12,o57 
4,133 




(•) 



(») 
(«) 

(•) 



3,450 
(•) 



0,144 



107,433 
(•) 



5,766 



147,661 
76,563 
31,439 
45,159 



251,766 
267,603 
157,461 
680,306 



40,681 

25,328 

9,406 

15,758 



95,277 
37,266 
20,826 
110,671 



859,584 
576,111 
250,980 
189,865 



554,073 

564,671 

431,603 

1,694,451 



123,152 
108,272 
36,117 
38,939 



79,774 
69,049 
23,432 

30,628 



15,990 
7,352 
4,747 
3,804 



10,560 
9,697 
3,657 
9,133 



6,107 


4,066 


(•) 


(•) 


2,232 


3,714 


703 


4,730 



24,916 
4,742 

(•) 
2,807 



136,636 
9,652 
(«) 
8,702 



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/1968 • Returns Filed and Sources of Income 



19 



Table 1.6— SEPARATE RETURNS OF HUSBAND AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND 





Dividends in 










Pensions 

and annuities 

(taxable portion) 


Rents and royalties 


Estates and trusts 


Adjusted gross income 


adjusted gross income 




Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 

(Thouaartd 
dollars) 


Number of 
returns 


Amount 

CTTiouaand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollar.) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number 

of 
returns 


Amoimt 
(Thousmd 


Number 

of 
returns 


Amount 

(Thousand 
dollars) 




(26) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


{:i6) 


(37) 


(36) 


(39) 


(40) 


(41) 


Grand total 


2,347,489 


5,002,568 


9,524,248 


5,101,152 


976,401 


1,755,207 


1,066,522 


1,338,457 


406,356 


320,636 


211,554 


531,062 


11,223 


17,939 


Taxable returns , total 


1,939,056 


4,666,418 


7,725,975 


4,337,725 


596,036 


1,419,602 


726,323 


1,090,373 


301,962 


225,725 


155,104 


503,703 


?,330 


11,262 


Under $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 

$6,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000.... 

$200,000 under $500,000 

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


11,171 
154,763 
162,955 
186,139 
159,511 

178,208 
162,485 
132,673 
114,714 
124,036 

291,361 
104,479 
47,309 
22,787 
39,348 

19,613 

5,335 

1,725 

294 

150 


3,750 

64,033 

120,998 

130,314 

164,426 

162,499 
199,474 
183,620 
143,358 
193,262 

616,495 
369,662 
296,320 
194,127 
469,747 

512,047 
319,672 
227,038 
78,867 
174,507 


130,257 
1,154,172 
977,745 
934,026 
843,066 

786,062 
661,554 
557,583 
419,459 
329,435 

627,027 

148,689 

59,076 

27,366 

43,250 

19,646 

5,226 

1,670 

276 

147 


17,353 
235,747 
415,357 
447,082 
420,738 

324,204 
320,164 
294,638 
234,520 
211,795 

592,213 
263,527 
132,221 
86,473 
153,061 

100,893 

43,593 

22,741 

7,880 

12,205 


(•) 

55,107 
139,194 
127,174 

96,217 

62,974 
48,149 
35,279 
27,234 
20,485 

47,395 

16,512 

9,359 

3,681 

4,648 

2,582 

677 

227 

28 

15 


(•) 

55,781 
202,197 
243,444 
212,138 

147,824 

113,543 

75,863 

53,031 

58,534 

134,278 
41,101 
28,436 
20,407 
12,955 

13, U6 

3,683 

1,774 

216 

122 


7,184 
77,990 
101,131 
93,276 
74,093 

75,795 
47,291 
46,740 
35,601 
26,427 
73,800 
25,092 
14,421 
6,122 
10,597 

5,638 

1,452 

529 

90 

55 


3,868 
51,158 
81,937 
78,117 
85,051 

68,056 
75,333 
77,763 
33,630 
42,422 

142,672 
53,538 
54,561 
36,869 
80,036 

53,160 
22,529 
11,810 
4,521 
1,832 


20,969 

27,555 
39,397 
30,159 

36,118 
37,252 
23,232 

14,080 
14,296 

33,476 
11,581 
4,518 
2,110 
4,471 

1,929 

541 

205 

43 

26 


9,149 
14,361 
21,558 
15,636 

19,139 

23,956 

14,642 

9,575 

9,940 

31,385 
13,900 
9,319 
4,124 
12,589 

7,843 
2,664 
2,875 
1,431 
1,429 


(») 

19,043 
12,775 
21,417 

1.22,811 

11,343 
12,831 
7,873 
10,581 

24,042 
13,955 

7,750 
4,690 
7,317 

4,265 

1,369 

522 

83 

37 


(•) 

10,628 

11,489 

33,507 

23,846 

29", 735 
23,407 
22,952 
25,091 

55,126 
63,540 
33,886 
26,036 
47,855 

45,968 

22,796 

16,243 

6,648 

1,776 


(») 
)6,673 

■1,035 

214 

53 

32 

7 

5 


(•) 
6,575 

1,182 

735 
494 
584 
314 

39 






Nontaxable returns , total 


408,433 


336,151 


1,796,270 


763,430 


260,363 


335,505 


342,199 


298,067 


104,426 


94,910 


25,450 


27,362 


(*) 


(*) 


No adjusted gross income... 


14,224 

55,706 
83,328 
152,396 
60,058 
17,435 
9,485 
15,801 


17,354 

7,854 
21,804 
68,880 
43,254 
21,007 
16,204 
139,794 


50,582 

470,255 
525,180 
532,778 
148,056 
33,729 
15,848 
20,840 


43,967 

52,479 
103,347 
344,995 
145,451 
20,327 
14,785 
38,079 


(•) 

14,655 
32,929 
147,774 
56,695 

\ 17,850 
7,617 


(') 

10,746 

20,192 

147,673 

92,426 

35,398 
22,152 


12,977 

32,216 

68,919 

147,583 

55,289 

17,147 

8,066 


9,017 

14,920 

33,171 

107,347 

66,144 

37,355 
30,133 


31,455 

16,109 
18,098 
26,527 

3,475 


50,136 

7,867 
U,203 
14,545 

2,633 
6,323 


(«) 
•14,242 

Ll0,945 


(») 
9,036 

15,234 


(») 
J («) 

'•■; 

L(») 


(«) 
(•) 






$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


(•) 
(*) 








1,087,171 
723,229 
293,756 
243,331 


679,879 

923,382 

631,717 

2,767,590 


5,816,698 

2,770,230 

629,976 

307,344 


2,262,547 

1,407,140 

599,036 

832,327 


591,539 

201,227 

47,397 

38,236 


1,028,059 
470,170 
134,281 
122,567 


687,807 

241,559 

74,601 

64,555 


568,092 
337,911 
149,736 
332,715 


219,031 
127,856 
33,989 
25,502 


149,391 
80,968 
32,343 
57,934 


95,655 
50,036 
25,035 
40,526 


95,2o6 
109, o57 

57,4d0 
268,679 


(*) 
(») 
(«) 

1,852 


(*) 


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


(») 
(•) 
4,462 




Partnership and estates and trusts 
not allocable 


Other 


Statutory adjustments 


Total 
deductions 

(Thousand 
dollars) 


Standard deduction 


Adjusted gross income 
classes 


Net income 


Net loss 


sources 
(net) 

{ThoosBod 
dollars) 


Number of 
returns 


Amount 

(Thousard 
t±illars) 


Total 


Minimum 


10 percent 


Number 

of 
returns 


Amount 

'Thousand 
dollars) 


Number 

of 
returns 


Amount 

f Thouaand 
dollars) 


Number 


Amount 

(Thousand 

dollars) 


Number 


Amount 

(Thousand 
dollars) 


Number 


Amount 

(Thousand 
dollars) 




(42) 


(43) 


(44) 


(45) 


(4o) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


Grand total 


19,235 


32,052 


2,031 


3,645 


513,589 


735,615 


643,036 


17,505,929 


24,347,023 


9,627,010 


15,344,977 


4,900,647 


9,002,046 


4,725,163 


Taxable returns, total 


14,822 


29,931 


431 


540 


563,290 


693,307 


585,052 


14,250,719 


17,160,561 


7,390,951 


8,676,359 


2,734,415 


6,502,212 


4,656,535 




) 9,979 

f 3,214 

\ 498 

20 
6 
2 
2 


(♦) 
19,813 

5,070 

3,587 

579 
365 
6 
(') 


\ 369 

1 
1 


2S7 

143 

11 
34 
65 


3,577 
63,917 
76,441 
70,006 
40,014 

39,000 
48,148 
30,722 
24,354 
18,575 

f 51,961 

34,030 

( 19,537 

10,829 

L 13,121 

r 10,810 

l 4,940 

1 641 

^989 

456 


(•) 

38,514 

73,951 

57,934 

57,444 

91,477 
75,344 
64,584 
62,496 

40,001 

83,554 

17,575 

8,003 

3,231 

4,712 

1,947 

307 

94 

13 

6 


(♦) 

29,439 

56,454 

54,965 

44,047 

66,230 
47,515 
63,034 
49,076 
34,072 

70,335 
25,984 
12,484 
6,172 
13,522 

6,111 

1,119 

644 

260 

65 


162,470 
1,524,352 
1,342,856 
1,424,393 
1,443,015 

1,403,849 

1,241,565 

1,089,092 

856,841 

677,840 

1,294,945 
418,006 
214,459 
128,729 
302,284 

279,173 
164,006 
120,442 
48,806 
93,563 


642,519 
4,556,449 
3,114,866 
2,444,982 
1,873,795 

1,374,266 

1,004,051 

706,588 

495,679 

302,569 

462,084 

61,238 

16,245 

5,772 

5,716 

1,371 
210 

47 

1 


181,532 
1,386,828 
965,692 
882,235 
845,346 

747,905 
535,097 
515,197 
405,489 
278,073 

454,144 

50,595 

16,028 

5,595 

5,533 

1,408 
207 
46 

1 


603,681 

4,557,530 

2,930,515 

440,048 

120,880 

\ 

> 25,495 

J 

(•) 
(*) 


178,292 

1,372,363 

919,932 

185,335 

52,466 

15,822 

(•) 
(») 


36,636 

110,919 

184,351 

2,004,934 

1,752,915 

(1,353,264 

Jl, 000,752 

) 706,511 

L 494,572 

302,689 

462,084 

51,071 

15,246 

5,719 

5,716 

1,371 
210 

47 

1 


3,240 


$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 $25,000 

$25,000 under $30,000 

$30,000 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 


16,445 
45,709 
696,900 
782,860 

734,860 
633,332 
515,182 
405,492 
276,073 

454,144 

60,512 

16,028 

5,563 

5,533 

1,408 
207 
46 

1 


Nontaxable returns, total 


(•) 


(*) 


(«) 


(») 


^49,600 


42,308 


57,988 


3,256,212 


7,166,442 


2,236,063 


6,566,505 


2,155,433 


499,634 


59,532 


No adjusted gross income... 


(•) 
(•) 

(-) 


(•) 
(*) 

(*) 


(•) 
(♦) 

(•) 


(•) 
(•) 

(•) 


^119, 528 

5,916 
12,814 
29,923 
11,093 
4,323 
7,925 
=2,067 


(*) 

8,256 
15,228 

7,425 

■ 6,971 
(*) 


(*) 

9,995 
18,297 

6,453 

11,856 
(♦) 


1,146,408 

705,464 

566,362 

( 299,352 

115,695 

, 81,768 
340,123 


3,866,223 

2,207,286 

792,059 

206,290 

65,215 

19.296 

10,061 


1,136,253 

658,452 

294,658 

85,756 

32,295 

13,157 

5,482 


3,704,540 

2,137,865 

537,942 

143,175 

31,180 

11,751 

(«) 


1,130,337 
663,155 
272,335 
70,128 
20,556 
9,861 
(♦) 


161,583 
59,420 

154,127 
63,114 
34,035 
7,547 
10,008 


5,916 




5,297 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


22,322 

15,628 

11,728 

3,307 

5,434 




9,982 
5,500 
2,561 
1,192 


6,871 

15,569 

3,822 

5,790 


(*1 


(•) 

(•) 
645 


208,521 
160,896 
51,911 
92,361 


262,185 

333,902 

63,564 

35,964 


246,170 

259,927 

70,335 

56,606 


6,633,184 
5,417,618 
1,332,509 
1,923,618 


19,900,992 

3,893,343 

452,065 

90,603 


6,494,212 


15,319,209 


4,884,862 


4,581,783 


1,509,350 


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


(« 


) 
410 


2,589,242 

454,145 

89,411 


25, 

(*) 


548 


15,870 
(•) 


3,857,795 
452,085 

90,383 


2,573,372 
454,145 

69,296 



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



20 



Individual Retums/1968 • Returns Filed and Sources of Income 



Table 1.6— SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND 



Adjusted gross income 
classes 



Itemized deductions 



(Thousand 
dollaia) 



Exemptions 



(Thousand 

12- 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Number of 
returns 



(Thousmyd 
dollars) 



Income tax 
before 
credits 



(Thousand 
dollars) 



Number of 
returns 



( Thou send 
doUaraj 



Ta>: credits 



Retirement income 



Number of 
returns 



(Thousard 
doltara) 



Investment credit 



Number of 
returns 



(Thouaand 
dotlara) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



Grand total. 



5,266,913 



7,661,423 



69,138,348 



76,041 



256,644 



Taxable returns, total- 



4,698,990 



859,771 



16,395,153 



21,879,571 



68,995,731 



13,949,126 



15,332,330 



972,665 



63,047 



35,723 



Under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



9,124 
253,375 
550,745 
660,121 
602,509 

585,794 
478,655 
395,180 
280,325 
219,678 

398,795 

113,212 

51,242 

24,850 

41,863 

20,701 

5,567 

1,792 

306 

156 



939 
135,534 
377,164 
542,158 
597,669 

655,945 
606,488 
572,894 
450,353 
399,767 

840,302 
357,412 
198,431 
123,134 
296,751 

277,766 
163,800 
120,396 
48,806 
93,562 



390,936 
3,097,732 
2,660,288 
2,445,164 
2,007,676 

1,604,311 

1,189,336 

859,982 

662,022 

424,546 

719,591 
159,038 
64,934 
30,016 
48,209 

22,781 

6,065 

1,973 

337 

166 



651,643 
4,921,824 
3,665,611 
3,105,103 
2,476,304 

1,960,050 

1,482,716 

1,101,763 

776,004 

522,367 

860,379 

179,450 

67,488 

30,622 

47,581 

22,072 

5,777 

1,839 

306 

157 



37,774 
2,623,399 
5,060,249 
6,952,477 
7,633,849 

7,746,297 
7,165,313 
6,295,337 
5,043,610 
3,842,027 

3,101,114 
2,474,632 
1,224,396 
680,264 
1,447,300 

1,182,297 
604,652 
415,489 
158,578 
301,177 



5,178 

374,701 

761,278 

1,112,550 

1,273,700 

1,345,253 

1,296,914 

1,180,247 

978,458 

763,930 

1,759,253 
627,398 
356,103 
213,666 
537,776 

534,300 

315,395 

233,443 

90,436 

174,092 



9,961 

348,856 

2,877,641 

2,816,770 

2,360,546 

1,902,011 

1,454,128 

1,080,123 

765,001 

516,191 

849,102 

178,037 

66,453 

30,333 

47,152 

21,951 

5,732 

1,332 

303 

157 



29 

999 

37,513 

77,135 

92,086 

97,634 
94,314 

35,940 
72,012 
56,543 

129,330 
46,469 
26,238 
15,173 
39,703 

39,828 
23,411 
17,371 
5,673 
12,759 



13,679 
118,325 
129,189 

93,565 



47,718 
34,440 
20,549 
25,110 

55,219 
19,425 
13,639 
6,985 
11,379 

5,586 

1,537 

520 

65 

31 



256 

7,238 

13,528 

9,294 

7,349 
4,914 
3,367 
1,605 
2,510 

5,364 
1,967 
1,552 
800 
1,319 

530 

181 

60 

7 



14,045 
27,037 
25,860 
24,206 

21,407 
16,885 
13,007 
18,212 

22,943 
12,940 
6,411 
4,195 
8,785 

4,492 

1,266 

445 

104 
73 



369 
1,624 
2,746 
3,162 

2,828 
1,823 
1,947 

3,904 

4,221 
3,027 
1,520 
957 
1,850 

2,1A1 
1,404 

757 
589 
354 



567,928 



0,733,474 



217,434 



142,619 



21,99o 



24, 562 



746 



33,325 



7,854 



19,479 
62,447 
276,072 
130,044 
35,297 
19,343 
25,246 



10,155 

38,032 

271,724 

213,596 

83,400 

68,601 

334,641 



121,685 

2,505,346 

1,567,399 

1,468,715 

619,265 

250,711 

105,586 

94,767 



144,437 

3,885,702 
2,256,186 
990,654 
233,697 
81,152 
31,981 
27,554 



(*) 

77,477 
102,637 

25,020 

7,753 



(•) 

19,504 

68,227 

31,426 

23,353 



(«) 
2,741 
9,893 

2,959 
1,726 
4,657 



r 2^959 \ 
I 1,726 J 



(•) 
9,935 



10,332 

3,953 



(«) 



100 
347 
298 



(•) 

61,594 

92,236 

17,853 

3,197 



(•) 
1,999 
8,212 

2,457 

315 



(•) 

10,693 

10,737 

7,400 

3,150 



(•) 

639 
1,779 

2,575 

2,852 



2,613,556 

1,979,273 

401,921 

257,158 



2,338,971 

2,823,376 

878,364 

1,834,207 



17,240,554 

4,828,239 

723,401 

336,434 



7,533,859 

23,596 

l,o70 

2,288 



15,030,166 

5,849,020 

362,336 

355,483 



22,427,015 
30,114,944 
3,103,740 
8,492,6^9 



3,549,745 
5,572,827 
1,759,756 
3,088,791 



8,434,378 

5,720,853 

849, 5o3 

352,093 



208,209 
407,144 
129,364 
228,592 



527,842 

194,987 

56,213 

59,168 



43,094 

20,523 

5,900 

6,524 



122,323 

72,031 
23,411 
38,879 



12, 902 
12,275 
4,722 
13,675 



Tax credits — Continued 



Adjusted gross income 
classes 



Foreign tax credit 



Number of 
returns 



Amount 

(Thausmd 

doltara) 



All other tax 

credits 



Number of 
returns 



Amount 

fThouaand 
dollars) 



Income tax 
after 
credits 

(Thousand 
dollars) 



Tax from 

recomputing 

prior year 

investment credit 



Number of 
returns 



Amount 
( Thou sand 
dollars) 



Self-employment tax 



Number of 
returns 



(Thousand 
dollars) 



Taxpayments 



Income tax withheld 



Number of 
returns 



(Thousar 
dollar! 



Excess social security 
taxes withheld 



Number of 
returns 



(Thousand 



(59) 



(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 $3,000 

$8,000 under $9,000 

$9,000 ureler $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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... 



14,809,208 



958,590 



25,788,690 



12,788,765 



74d,o30 



lo2,715 



19,4ol,152 



12,4'J4,233 



(«) 



2,919 
2,523 
2,493 
3,533 

3,298 

1,391 

545 

87 

51 



(•) 



1,644 

577 

344 

1,041 

1,104 

2,062 

1,684 

931 

157 

252 



(•) 



(«) 



110 

40 

13 

2 



124 
15 

155 



(') 
(*) 




4,238 

4,963 
2,877 

3,834 

1,172 

653 

574 

247 

112 

34 

19 



923 
977 



119 

334 

150 
179 
95 
97 
38 



773 
11,444 
16,154 
18,412 
16,309 

15,613 
14,827 
12,103 
8,956 
5,375 

18,488 
9,027 
4,563 
2,552 
4,310 

1,734 
333 

94 
22 

11 



594,884 
4,440,488 
3,170,368 
2,745,619 
2,232,088 

1,783,535 

1,362,011 

1,015,354 

719,387 

455,521 

729,274 

118,782 

36,467 

13,258 

18,587 

7,951 

1,841 

549 

92 

56 



62,583 

760,101 

964,665 

1,248,302 

1,332,534 

1,441,959 
1,362,440 
1,223,922 

997,804 
748,858 

1,473,532 

343,445 

129,713 

57,625 

99,932 

55,430 
21,923 

9,631 
1,695 
1,933 



(*) 



86,416 
64,187 

105,131 
16,456 
5,715 
1,590 
2,630 

1,518 

463 

146 

23 

23 



(») 



809 

3,309 
3,313 

9,109 
2,261 
1,288 
351 
1,006 

552 
195 
67 
11 
10 



(») 



(•) 



(-) 



(•) 



17,404 



0,327,538 



334,532 



9,046 



(") 



(-) 



(-) 



(-) 



(-) 



(•) 



(») 



11,473 

35,775 
67,o79 
67,393 
16,026 

9,374 

4,240 



1,728 

1,711 
3,457 
5,237 
2,069 

2,030 

1,172 



30,157 

3,559,674 

1,9U,942 

470,790 

152,472 

60,602 

21,515 

8,335 



18,326 

126,197 
155,285 
45,320 
21,133 
10,082 
4,232 
3,957 



(-) 
8,155 



(•) 



(>) 



(«) 
6,429 
9,834 

16,873 



(♦) 
2,343 
1,615 
3,827 



(•) 
(•) 
(•) 



(») 
(♦) 
(•) 



3,701,272 
5,943,371 
1,876,800 
3,287,765 



9,406 
8,095 
2,050 
4,541 



2,337 

1,918 

149 

1,331 



658,181 

196,779 

49,842 

53,738 



79,323 
59,413 
18,539 
22,789 



19,502,500 

5,358,461 

729,589 

198,040 



4,798,765 

5,782,029 

1,474,592 

733,379 



16,885 
184,955 
105,131 

28,591 



902 
7,508 
9,109 
5,754 



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/1968 • Returns Filed and Sources of Income 



21 



Table 1.6— SEPARATE RETURNS OF HUSBANDS AND WIVES AND RETURNS OF SINGLE PERSONS: SOURCES OF INCOME AND LOSS, 

TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME AND 







Taxpayments- 


—Continued 




Tax due at time 
of filing 




Overpa^-ment 




Adjusted gross income 
classes 


Refundable credits 


Payments on 1968 
declaration 


Total 


Overpayment refund 


Credit on 


1969 tax 


Number of 
returns 


Amount 

(■Thousand 
djjiflrsj 


Number of 
returns 


Amount 

(Thousand 
doUors) 


Number of 
returns 


Amount 

(Thousaid 
dollars) - 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 




(82) 


(83) 


(84) 


(85) 


(86) 


(87) 


(88) 


(89) 


(90) 


(91) 


(92) 


(93) 


Grand total 


200,502 


20,116 


1,499,336 


2,702,598 


6,394,108 


1,933,154 


21,456,854 


2,472,840 


21,078,777 


2,273,001 


425,904 


199,841 


Taxable returns , total 


125,517 


15,843 


1,419,554 


2,671,243 


6,715,025 


l,919,5o5 


15,026,492 


2,058,136 


14,68o,972 


1,671,502 


382,368 


186,537 




{•) 

16,090 

21,222 

14,711 

14,323 

} 20,080 

1 8,867 

j. 19,872 

3,839 
1,845 
1,092 
1,211 

1,118 

369 

151 

35 

19 


(«) 
652 

853 

741 

2,100 

1,074 

469 

3,217 

1,516 
141 

1,396 
176 

1,385 

557 

945 

95 

5 


(«) 

59,830 
112,404 
156,312 
142,923 

f 135,175 
I 116,255 
/ 100,492 
1 73,592 
] 72,395 

\ 214, 5U 
94,554 
46,871 
24,839 
39,785 

20,146 

5,436 

1,765 

293 

149 


(•) 
9,305 
27,730 
48,123 
61,046 

76,035 
76,763 
81,832 
65,834 
74,186 

289,607 
219,723 
186,075 
132,054 
354,493 

383,432 
232,734 
170,547 
60,037 
120,511 


59,679 

699,548 

942,776 

1,106,831 

918,288 

706,602 
565,817 
421,764 
338,768 
222,655 

482,235 

125,046 

48,355 

20,534 

34,352 

15,712 

4,336 

l,37t: 

236 

113 


1,209 
40,528 
92,125 
114,284 
115,841 

108,308 
103,149 
82,013 
77,893 
70,964 

235,225 

146,495 
92,731 
58,528 

155,189 

147,825 
94,108 
75,478 
37,475 
69,196 


589,756 
4,179,933 
2,691,646 
1,977,049 
1,543,177 

1,241,171 
915,721 
675,602 
436,058 
297,511 

374,860 

53,811 

19,064 

9,693 

13,138 

6,298 

1,431 

459 

70 

44 


58,013 
424,552 
279,123 
220,150 
186,983 

178,679 

142,810 

123,175 

89,903 

58,927 

115,222 
36,139 
26,254 

15,838 
33,002 

28,550 
13,476 
8,617 
2,847 

5,866 


589,368 
4,162,128 
2,655,747 
1,935,809 
1,507,840 

1,205,268 
890,563 
651,176 
425,846 
281,390 

329,355 

35,021 

8,732 

3,388 

3,758 

1,233 

255 

80 

9 

6 


57,961 
421,610 
273,121 
214,613 
182,198 

168,424 
136,351 
116,210 
84,735 
62,485 

94,004 

21,807 

10,816 

5,460 

9,370 

7,047 

2,591 

1,721 

740 

238 


(•) 

22,124 

40,117 

46,558 

38,794 

39,695 
28,130 
25,770 
13,735 
17,441 

50,709 
22,369 
11,766 
7,122 
10,409 

5,459 

1,256 

413 

64 

39 


(») 




2,942 




6,003 




5,536 




4,784 




10,254 




6,459 








5,169 




6,442 




21,218 




14,332 




15,437 




10,378 




23,533 




21,514 




10,886 




5,897 




2,107 


$1,000,000 or more 


5,628 




74,985 


4,270 


79,782 


31,35d 


179,083 


13,591 


6,430,372 


414,706 


6,391,605 


401,501 


43,536 


13,20b 




15,436 

17,761 
13,287 

1 22,297 

1 4,285 
1,919 


966 

669 
544 

1,189 

383 
519 


15,020 

7,940 

10,023 

f 21,580 

\ 12,120 

7,893 

5,206 


9,069 

1,640 

1,741 
4,661 
3,784 

3,043 

7,418 


6,401 

31,326 
58, U8 
58,733 
13,853 

6,555 

2,066 


1,784 

1,362 
2,807 
4,137 
1,689 

1,153 

659 


54,950 

3,689,660 

1,928,175 

492,229 

162,433 

/ 65,498 

\ 23,239 

14,188 


26,910 

128,215 

156,924 

49,659 

24,763 

12,431 
4,435 
11,368 


49,555 

3,685,410 

1,918,177 

481,333 

159,352 

64,055 

20,846 

13,077 


22,d61 

127,221 

155,736 

46,322 

24,069 

12,224 

3,798 

9,470 


(•) 
} 14,646 
11,942 

I 7,855 
2,077 


(.*) 




















1,540 






$5,000 or more 


1,898 




140,085 

33,097 

17,602 

9,718 


8,118 
2,165 
3,088 
6,745 


547,870 
500,839 
215,767 
234,860 


170,313 

377,504 

290,474 

l,Sa,302 


3,904,139 

2,257,377 

482,438 

250,154 


376,918 
442,854 
235,322 

878,060 


17,397,745 

3,577,399 

376,292 

105,428 


1,572,158 
607,364 
117,041 
176,277 


17,229,620 

3,455,020 

330,775 

53,362 


1,541,533 

571,442 

95,578 

54,346 


189,440 

125,509 

51,218 

59,737 


30,625 


Returns $5,000 under $10,000 

Returns $10,000 under $15,000 

Returns $15,000 or more 


35,922 
21,364 

111,930 



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

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

^Adjusted gross income less deficit- 

^Deficit. 

^Negative "Other sources . " 

*Less than $500. 

NOTE: Detail may not add to total because of ro»inding. 



22 Individual Returns/1968 • Returns Filed and Sources of Income 

Table 1.7— ALL RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 

^ [Taxable and nunlaAatle x-etm-as] 



Adjusted gross income 
classes 



Nujnber of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Salaries and wages 
C gross) 



(Thousand 
dollars} 



Business or profession 



Net profit 



Number 

of 
returns 



(Thous, 
doUai 



Number 

of 
returns 



(Thousand 
dollars) 



Number 

of 
returns 



(Thousmtd 
dollars) 



Number 

of 
returns 



(Thousand 
dollars) 



(1) 



U) 



(J) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(ID) 



(11) 



(12) 



(13) 



Total 

No adjusted gross income 

Under $eO0 

$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 

16,000 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 $25,000 

$25,000 under $30,000 

$30,000 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 nwre 



201,288,269 



^554,420,486 



66,018,677 



451,504,824 



1,053,533 



2,352,663 



1,850,885 



5,538,985 



1, 182,076 



2,411,494 



381,552 

4,143,41A 
3,21D,3W 
7,467,095 
5,896,399 
5,565,323 
5,279,417 

4,998,207 
4,955,627 
4,743,142 
4,613,452 
4,023,579 

11,935,301 

3,660,989 

1, 181,010 

520,437 

719,433 

301,794 

63,000 

15,467 

2,634 

1,122 



1,04^,488 

5,015,885 
4, 175,329 
12,173,574 
11,757,921 
12,355,586 
13,133,603 

13,640,511 
14,921,611 
15,100,601 
15,820,558 
U, 156,206 

43,791,963 

13,480,953 

4,422,282 

1, 998, 147 

2,801,242 

1,191,722 

236, 693 

55,970 

9,477 

3,947 



^1,884,469 

1,366,229 
2,562,081 
11,062,792 
14,653,921 
19,456,758 
23,717,836 

27,484,220 
32,206,627 
35,572,227 
39,160,955 
38,178,720 

144,542,748 
62,117,475 
26,075,927 
M, 174,860 
27,020,039 

19,982,766 
8,314,542 
4,469,819 
1,779,465 
2,404,899 



110,939 

3,321,076 
2,795,519 
6, 154, 978 
4,830,349 
4,791,041 
4,676,350 

4, 553, 677 
4,582,381 
4,452,848 
4,383,677 
3,826,828 

11,416,280 

3,376,296 

1,021,772 

413,629 

531,065 

214,317 

45,304 

11,403 

1,995 

903 



425,971 

1,295,447 

2,215,451 

8,825,236 

11,532,600 

16,105,815 

20, 124, 670 

24, 138, 617 
28,673,840 
32,278,060 
35,738,596 
34,830,084 

131,239,462 

52,464,637 

19,000,768 

3,717,319 

13,141,309 

7,422,989 

2,309,803 

737,379 

142,725 

89,043 



19,489 

93,023 
102,252 
325,234 
296,740 
314,523 
317,854 

325,956 
341,078 
303,085 
308,221 
278, 189 

879,871 
383, 151 
193,275 
115,738 
192,477 

79,502 
11,935 

2,003 
262 

112 



39,407 

41,730 
75,100 
373,022 
526, 151 
753,250 
903,151 

1,061,623 
1,256,159 
1,216,461 
1,257,087 
1,209,835 

4,961,500 
3,562,032 
2,549,021 
2,039,244 
4,898,955 

3,502,571 

788,681 

155,027 

25,723 

16,937 



U5,966 

25,077 
19,934 
49,222 
58,459 
50,873 
54,347 

61,534 
64,106 
70,819 
64,050 
62,858 

181,104 
68,052 
24,520 
12,871 
20,858 

12,156 

4,308 

1,769 

418 

232 



812,714 

31,607 
26,965 
72,547 
85,033 
77,925 
73,712 

63,627 
72,331 
84,361 
74,501 
68,510 

197,062 
113,228 
54,648 
40,896 
95, 198 

101,344 
76,330 
63,084 
33,968 
23,022 



6,180 

80,607 
84,402 
219,304 
201,454 
174, 263 
157,683 

144,362 
129, 5 U 
105,535 
99,454 
82, 633 

220,317 
73,926 
28,508 
13,113 
20,055 

6,345 

1,315 

324 

57 

30 



20,667 

26,273 
51,994 
206,093 
284,899 
342,852 
397,578 

406, 841 
418, 573 
343,354 
350,503 
324,495 

1,067,206 
505,934 
268,826 
133,562 
251,938 

101,627 

25,677 

6,774 

2,267 

1,047 



117,047 

39,086 
25,943 
65,798 
74,125 
76,930 
94,049 

85,692 

105,817 
84,608 
72,097 
62,912 

157,544 
50,040 
18,457 
11,125 
22,112 

13,192 

3,692 

1,280 

287 

143 



563,734 

51,493 
35,364 
36,447 
116,371 
111,959 
120,273 

117, 881 
138,379 
99,6K 
38,233 
75,696 

237,303 
97, 102 
53,753 
42,506 

116,033 

127, 617 
62,003 
40,153 
12,374 
11,200 



31,943,5U 

23,334,007 

11,985,301 

6,465,336 



59,656,386 

73,639,487 
43,791,963 
24,200,433 



'■70,935,1^7 
172,602,749 
1«,542,748 
166,339,842 



27,180,802 
21,799,911 
11,416,280 
5,621,684 



60,525,190 
155,714,197 
131,239,462 
104,025,975 



1,469, 165 

1,556,529 

379,371 

978,505 



2,771,310 
6,001,165 
4,961,500 
17,538,191 



403,878 
323,367 

181,104 
U5,184 



1,185,553 
363,330 
197,062 
601,718 



924,393 
561, 502 
220,317 
144,173 



1,330,361 
1,843,767 
1,067,206 
1,297,651 



492,973 
411,126 
157,64* 
120,323 



1,086, 140 
519,302 
237,308 
567,744 



Partnership 



Adjusted gross income 
classes 



Net profit 



Number 
of 

returns 



Amount 

(Thousvid 
dollars) 



Number 

of 
returns 



Amount 

(Thousand 
dollars) 



Sales of capital assets 



Net gain 



Number 

of 
returns 



Amount 

(Thousand 



Number 

of 
returns 



Amount 

(Thousand 



Ordinary gain 

from sales of 

depreciable 

property 



Number 

of 
returns 



Amount 

(Thousand 
dollars) 



Sales of property other than 
capital assets 



Net gain 



Number 

of 
returns 



Amount 

(Thousand 
dollars) 



Number 

of 
returns 



Anuunt 
(Thousmtd 
dollars) 



(U) 



(15) 



(16) 



(17) 



(IS) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



T25r 



"T26r 



727r 



1,654,491 



15,700,613 



2,245,362 



7,536,033 



1,367,629 



864,221 



296,039 



53,914 



94,399 



472,683 



No adjusted gross income. 



Under $600 

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



$5,000 under $6,000.. 
$6,000 under $7,000.. 
$7,000 under $3,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $15,000. 
$15,000 under $20,000. 
$20,000 under $25,000. 
$25,000 under $30,000. 
$30,000 under $50,000. 



$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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



10,795 

9,185 
24,534 
55,097 
56,788 
65,779 
70,377 

68,122 
75,545 
73, 957 
78,750 
69,316 

297,719 
185,493 
126,424 
85,380 
170, 620 

101,064 

22,882 

5,110 

790 

264 



39,843 

3,846 

18,749 
61,228 
96,481 
138,453 
222,411 

240,503 
267,952 
283,183 
329,973 
263,052 

1,571,797 
1,300,705 
1, 189, 111 
1,072,426 
3,192,891 

3,253,322 

1,310,076 
546,434 
150,059 
143, 111 



44,758 



8,640 

21,601 

13,715 
15,627 
18,073 

23, 362 
34,316 
28,731 
28,151 
23,841 

98,727 
61,806 
34,539 
26,831 
47,084 

32,439 
9,602 
3,532 

809 
414 



531,034 



22,046 

37,345 
43,389 
20,827 
24,595 

48,132 
45,961 
52,514 
43,879 
47,579 

149,609 
123,336 
35,955 
77,050 
180,433 

233,780 
142,266 
110,661 
49,955 
65,018 



72,038 

I 74, 117 
I 92,758 
374,069 
366,781 
359,962 
359,738 

359, 149 

400,383 
386,544 
365,718 
371,883 

1,662,714 
932,417 
463,123 
257, 669 
4M,535 

206,452 

48,916 

13,484 

2,444 

1,039 



331,553 

32,796 
36,555 

182, 106 
240,142 
253,312 
309, 625 

303,501 
361, 420 
303,202 
358,690 
396,423 

1,732,153 
1,469,708 
1,061,008 
300,252 
2,091,784 

2,409,709 
1,838,972 
1,785,198 
990,539 
1, 564, 673 



20,744 

17,289 
21, 195 
35,996 
49,163 
47,377 
56,615 

72,433 
74,291 
78,266 
76,623 
80,609 

295,550 
177,477 
90,022 
46,733 
73,365 

33,975 

7,981 

1,221 

139 

60 



28,904 

11,977 
14,012 
21,523 
31,784 
30,181 
36,393 

43,971 
43,318 
53,511 
48,158 
45,529 

166,363 
104,070 
54,849 
33,082 
57,572 

30,865 

6,390 

1,083 

127 

58 



9,178 



18,133 

11,002 
14,202 
U, 196 

16,602 
16,272 
U,288 
17,213 
18,398 

59,002 
31,990 
15,943 
10, 861 
17,150 

3,416 

2,280 

699 

130 
84 



19,489 



7,930 

6,122 
8,462 
9,315 

20,264 
M,847 
11,476 
16,214 
13,477 

54,383 
47, 354 
23,475 
18,233 
39,696 

22,224 

8,798 

3,900 

1,397 

950 



(•) 



( 
( 
! 7,120 



6,954 



8,507 



6,349 



12,173 
6,213 
2,765 
1,355 
3,867 

1,405 
510 
152 

37 
16 



(•) 

4,693 
2,535 

3,316 
5,663 



15,953 
10,885 
7,419 
1,317 
U,948 

7,24* 
3,189 

1,092 
571 
696 



22,347 



[ 5,156 

10,312 
12,009 
12,975 
16,652 

15,971 
16,293 
12,187 
9,495 
8,293 

32,120 
17,939 
6,888 
4,150 
8,160 

5,162 

1,679 

630 

152 

63 



197,099 



3,609 

11,355 

3,667 

26,344 

27,907 

19,764 
10,734 
11,784 
9,706 
5,456 

36,051 
28,918 
11,998 
10,307 
20,775 

16,462 
8,238 
4,998 
1,751 
709 



Returns under $5,000 

Returns $5,000 under $10, 000. 

Returns $10,000 under $15,000 

Returns $15,000 or more 



292, 555 
365,690 
297,719 
698,527 



581,010 
1,389,672 
1,571,797 
12, 158, 134 



122,419 
143,951 
98,727 
217,056 



779,235 

238,066 

149,609 

1,078,952 



1,699,513 
1,383,677 
1,662,714 
2,340,179 



1,336,589 
1,723,236 
1,732,153 

14,011,892 



248,379 
332,227 
295,550 
441,473 



174,777 
234,488 
166,363 
238, 593 



66,711 
82,773 
59,002 
87,553 



51,317 
76,273 
54,383 
166,533 



15,560 
14,856 
12,173 
16,320 



17,107 
1A,478 
15,953 
47,361 



79,451 
62,244 
32,120 
44,873 



274,981 
57,495 
36,051 

104,156 



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/1968 • Returns Filed and Sources of Income 

Table 1.7— ALL RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 

[Taxable and norttaxaljle returns j 



23 



Adjusted gross income 
classes 



Total 

No adjusted gross income 

Under $600 

tfiOO under $1 000 

SI, 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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $200, 000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

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



Dividends in adjusted 
gross income 



Number of 
returns 



(28) 



7,051,737 

38,028 

64,131 
118,025 
389,985 
380,747 
348,584 
346,169 

330,740 
341,281 
324,631 
328,050 
338,138 

1,357,014 
850,979 
464,791 
260,305 
457,637 



237,573 

56,693 

14,573 

2,538 

1,075 



1,685,669 
1,662,840 
1,357,014 
2,346,214 



(Thousand 
dolUrs) 



(29) 



72,896 

10, 117 
32,185 
163,298 
237,645 
228,229 
302,695 

291,705 
317,854 
328,735 
290,933 
359,243 

1,402,748 

1,160,313 

970,475 

728,969 

2,041,885 

2,384,511 

1,706,636 

1,141,255 

456,268 

593,616 



1,047,066 

1,588,468 

1,402,748 

11,183,929 



Interest received 



Pensions and annuities 
(taxable portion) 



(30) 



142,713 

543,521 
758,143 
2,268,566 
1,866,724 
1,785,933 
1,756,169 

1,794,170 
1,899,274 
1,954,083 
2,036,956 
1,984,271 

7,053,877 

2,741,975 

997,812 

461,258 

654,637 

282,144 

59,890 

14,769 

2,543 

1,091 



9,121,769 
9,668,754 
7,053,877 
5,216,119 



(Thousand 
dollars} 



(31) 



126,014 

71,584 
152,620 
836,555 
1,013,624 
989,101 
936,011 

792,275 
808,343 
779,418 
770,563 
782,259 

2,779,668 

1,598,602 

927,584 

601,798 

1,220,636 

890,217 
379,456 
190,341 
64,038 
71,423 



4,125,509 
3,932,858 
2,779,668 
5,944,093 



Number 

of 
returns 



(32) 



2,824,407 

9,339 

19,895 
50,858 
329,933 
454,169 
356,587 
305,648 



195,181 
176,523 
148,867 
122,463 
114,827 

285,773 

116,083 

53,798 

22,979 

35,464 

18,893 

5,143 

1,624 

268 

92 



1,526,429 
757,861 
285,773 
254,344 



Amount 

("Thousand 



5,988,460 



16,232 

16,263 
30,797 
338,265 
685,809 
690,773 
654,648 

494,617 
416,702 
361,875 
320,655 
302,610 

716,785 
347,774 
196,666 
93,065 
155,924 

97,137 
34,205 
13,601 
2,539 
1,518 



2,432,787 

1,896,459 

716,785 

942,429 



Rents and royalties 



(34) 



4,286,867 



46,305 

51,447 
108,252 
380,179 
360,641 
278,979 
265,693 

243,370 
233,059 
235,955 
254,607 
242,399 

777,728 
330,678 
155,495 
83,736 
W3,173 

73,332 

16,382 

4,337 

783 

337 



1,491,496 

1,209,390 

777,728 

808,253 



Amount 
(Thousmd 
dollars) 



(35) 



5,539,958 



69,025 

23,995 
53,541 
265,857 
325,689 
266,842 
262,805 

251,760 
210,462 
241,379 
225,833 
235,824 

794,506 
455,989 
327,502 
234,569 
564,574 

434,660 

172,713 

76,917 

28,670 

11,847 



1,272,754 

1,165,258 

794,506 

2,307,440 



Number 

of 
returns 



(36) 



2,414,242 

54,056 

32,819 
25,973 
87,082 
78,396 
98,988 
108,985 

143,228 
160,885 
175,423 
180,230 
180, 106 

610,446 
229,776 
89,269 
43,161 
67,286 

34,872 

9,654 

2,396 

497 

214 



486,799 
839,872 
610,446 
477,125 



Amount 

(Thousand 



(37) 



454,582 
515,456 
388,332 
706,744 



Estates and trusts 



Number 

of 
returns 



(38) 



3,284 

3,043 
6,850 
31,663 
24,061 
29,644 
25,774 

13,465 
27,508 
26,964 
23,806 
22,439 

92,032 
57,092 
35,653 
22,973 
39,384 

27,536 

8,895 

2,983 

537 

234 



124,319 
114,182 
92,032 
195,342 



Amount 

( Thousand 

dollars) 



(39) 



1,190,542 



12,295 

823 
4,972 
18,665 
22,082 
33,507 
23,280 

23,571 
44,263 
36,145 
44,993 
38,946 

112,826 
141,097 
89,257 
73,456 
138,320 

150,886 
83,062 
57,120 
21,185 
14,294 



120,623 
137,917 
112,826 
769,176 



Number 

of 
returns 



(40) 



33,890 
(») 



1 ■^.IIJ 
} 1,539 

4,684 
3,768 
3,195 
1,706 
3,288 

2,113 

680 

248 

53 

25 



8,078 
6,052 
4,684 
15,076 



Amount 

(Thousand 



(41) 



52,997 



(•) 



744 

2,070 

3,924 
2,474 
5,015 
2,615 
2,976 

5,536 
3,222 
2,339 
1,343 
157 



20,582 
2,814 
3,924 

25,677 



Partnership and estates and 
trusts not allocable 



Statutory adjust- 
ments 



Adjusted gross income 
classes 



Number 

of 
returns 



(Thousand 
dollars) 



Number 

of 
returns 



(Thous, 
doUai 



Other 
sources 
(net) 

(Thousand 
dollars) 



Number 

of 
returns 



Amount 
(Thousand 
dollars) 



Total 
deductions 



( Thousand 
dollars) 



Standard deduction 



(Thousand 
dollars) 



f TTmus, 
doUai 



10 percent 



Amount 

(Thousand 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



153) 



(54) 



(55) 



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 $25,000. 
$25,000 under $30,000. 
$30,000 under $50,000. 



(•) 



14,273 



3,407 



$50,000 under $100,000 

$100,000 under $200,000. . . 
$200,000 under $500,000. . . 
$500,000 under $1,000,000. 
$1,000,000 or more 



\ 6,420 
I 6,697 

15,243 

4,134 
2,351 
1,036 
2,099 

1,202 

273 

71 

12 



15,449 
7,087 

30,958 

13,863 

7,509 
5,414 
11,419 

12,542 

4,996 

2,215 

154 

23 



1,121 
1,499 

602 

197 

81 

18 



1,838 
2,035 
2,545 

2,394 

2,006 

1,579 

235 

399 



3,629 
10,944 
151,206 
168,626 
135,230 
113,033 

151,033 

1179,605 
159,858 
142,222 
118,643 
538,446 
284,305 
126,274 
89,856 
130,885 

115,591 

45,403 

15,006 

6,094 

4,563 



5,062,163 

12,181 

17,551 
23,756 
78,412 
142,351 
144,206 
210,821 

320,617 
390,888 
386,057 
439,887 
391,553 

1,423,204 
548,628 
209,538 
96,420 
148,281 

65,657 

10,191 

1,663 

228 

73 



91,251,202 



41,316,925 



22,074,125 



22,553,802 



9,256,204 



12,817,925 



36,62d 

27,843 
23,490 
86,233 
166,522 
151,447 
192,512 

312,106 
351,452 
357,854 
378,812 
368,541 

1,289,810 
582,912 
293,756 
160,912 
319,979 

186,354 

36,147 

8,385 

2,426 

944 



1,290,186 
1,047,248 
2,924,209 
2,917,893 
3,355,968 
3,947,815 

4,432,191 
5,186,545 
5,656,892 
6, 263, 581 
6,130,609 

22,342,877 
9,310,933 
3,924,259 
2,094,102 
3,987,045 

3,063,011 

1,493,234 

954,422 

395,364 

527,768 



4,114,344 
3,118,160 
6,737,092 
4,737,501 
4,015,492 
3,461,183 

2,883,369 
2,548,263 
2,251,069 
1,921,961 
1,522,910 

3,236,493 

522,422 

111,357 

35,784 

35,936 

7,168 

791 

117 

3 

5 



1,265,158 
987,736 
2,362,809 
1,829,563 
1,739,425 
1,783,502 

1,692,940 
1,703,806 
1,698,907 
1,624,728 
1,435,910 

3,230,766 

522,616 
111,264 
35,317 
36,042 

7,210 

788 

116 

3 

5 



3,950,989 
3,008,129 
6,511,986 
4,479,834 
1,948,604 
1,231,708 

659,694 

438,636 

205,663 

93,233 

23,349 



1,924 



1,259,155 
979,046 
2,322,672 
1,765,712 
1,020,789 
786,231 

476,928 

353,964 

178,896 

88,698 

22,799 



163,355 
110,031 
275,106 
257,667 
2,066,888 
2,229,480 

2,229,175 
2,109,627 
2,045,406 
1,823,723 
1,499,561 

I 3,234,758 

I 522,233 

111,357 

35,731 

35,936 

7,168 

791 

117 

3 

5 



6,003 
8,690 
40,137 
63,372 
718,636 
997,272 

1,216,013 
1,354,842 
1,520,011 
1,536,030 
1,413,111 

3,229,585 

522,512 

111,264 

35,785 

36,042 

7,210 

788 

116 

3 

5 



Returns under $5,000 

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



15,483 
16,640 
11,720 
11,239 



16,057 
26,969 
26,525 
58,135 



3,922 

4,521 
3,702 
4,310 



12,946 

4,130 
2,155 
13,080 



^64,580 
751,361 
538,446 
867,977 



629,278 
1,929,002 
1,423,204 

1,030,679 



639,678 
1,763,764 
1,289,810 
1,591,315 



15,483,319 
27,674,818 
22,342,377 
25,750,188 



26,233,777 

11,133,072 

3,236,493 

713,583 



9,968,213 

8,161,291 

3,230,766 

713,859 



21,131,250 

1,420,575 

1,735 

245 



8,133,604 

1,121,284 

1,131 

135 



5,102,527 
9,712,497 
3,234,753 

713,341 



1,834,609 
7,040,007 
3,229,535 

713,724 



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." 



24 



Individual Retums/1968 • Returns Filed and Sources of Income 



Table 1.7— ALL RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 

[Taxable and nontaxable retuiTiE ] 



Adjusted gross income 
classes 



Itemized deductions 



dollars) 



Exemptions 



(ThoutBnd 
<hllBt*i 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Kumber of 
returns 



(Ttvutand 
dollara) 



Inccme tax 
before 
credits 



Surcharge 



Number of 
returns 



(Thoittmid 
dollar*) 



Tax credits 



Retirement inccme 
credit 



Number of 
returns 



C Thousand 
dollar*) 



Investment credit 



Number of 
returns 



(Thouamid 
dollars) 



(57) 



(58) 



(60) 



(68) 



Total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $A,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50, 000 under $100, 000 

$100,000 under $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 



32,030,231 



69,177,073 



120,772,962 



29,070 

92,154 

680,003 

1,158,898 

1,549,831 

1,818,229 

2,109,338 
2,407,364 
2,492,073 
2,691,491 
2,500,669 

8,748,808 

3,138,567 

1,069,653 

484,653 

683,497 

294,626 
62,209 
15,350 
2,631 

1,117 



25,028 

59,512 

561,400 

1,088,309 

1,616,544 

2,164,313 

2,739,250 
3,477,739 
3,957,985 
4,643,853 
4,694,700 

19,112,111 
3,788,368 
3,612,995 
2,058,285 
3,951,003 

3,055,802 

1,492,447 

954,307 

395,361 

527,763 



626,693 

3,009,531 
2,505,197 
7,304,144 
7,054,753 
7,413,352 
7,880,162 

8,184,307 
8,952,967 
9,060,361 
9,492,335 
8,493,724 

26,275,173 
8,038,572 
2,653,369 
1,198,888 
1,680,745 

715,033 

142,016 

33,532 

5,686 

2,368 



381,552 

4,143.414 
2,554,452 
2,271,678 
1,303,927 
580,753 
321,232 

142,209 
77,255 
30,802 
13,760 
5,481 

7,770 

2,482 

1,685 

424 

845 

557 
240 
103 
46 
23 



655,862 
5,195,417 
4,592,472 
4,984,570 
4,958,185 

4,355,998 
4,378,372 
4,712,340 
4,599,692 
4,013,098 

11,977,531 

3,658,507 

1,179,325 

520,013 

718,588 

301,237 

62,760 

15,364 

2,588 

1,094 



352,799,662 



37,917 

2,684,912 

5,660,875 

9,138,468 

12,143,611 

14,974,323 
18,132,985 
20,899,400 
23,426,180 
23,574,016 

95,948,220 
44,729,035 
19,511,603 
10,884,936 
21,359,087 

16,221,007 
6,694,504 
3,491,299 
1,390,541 
1,896,745 



72,261,462 



5,203 

383,332 

845,839 

1,427,183 

1,943,444 

2,435,067 
2,992,971 
3,497,745 
3,961,125 
4,041,913 

17,149,393 
8,699,430 
4,140,172 
2,500,058 
5,764,743 

5,831,808 
3,054,103 
1,811,376 
749,626 
1,026,931 



49,159,562 



9,961 

350,973 

2,906,952 

3,146,033 

3,471,966 

3,887,804 
4,271,676 
4,421,996 
4,443,304 
3,946,560 

11,366,255 

3,640,540 

1,174,142 

518,718 

715,644 

300,017 
62,550 
15,307 
2,574 
1,090 



5,179,260 



29 

1,004 
37,684 
30,015 
111,233 

149,733 
197,356 
245,204 
285,575 
295,970 

1,270,135 
647,589 
308,600 
136,833 
430,062 

435,837 
228,230 
135,317 
55,992 
76,309 



181,044 



(♦) 

77,531 
240,395 
261, 522 
227,976 

147,033 
130,643 
92,051 
60,742 
31,707 

149,355 
56,798 
34,958 
17,868 
29,005 

15,729 

5,227 

1,383 

191 

90 



2,338 
17,450 
23,255 
23,260 

18,812 
18,631 
13,661 
7,707 
12,342 

22,248 
7,232 
4,773 
2,444 
3,915 

2,U6 
598 

190 
26 
17 



2,187,866 



(•) 
32,599 
70,281 
107,324 
142,697 

138,684 
163,241 
133,370 
139,463 
113,732 

406,397 
210, 537 
129,118 
84,849 
174,350 

102,236 

24,044 

6,362 

1,193 

539 



'•) 

1,243 

5,450 

10,998 

17,736 

20,457 
24,318 
23,511 
25,391 
26,530 

92,977 
54, 503 
33,315 
24,991 
51,950 

43,334 
19,779 
10,618 
4,162 
3,829 



5,328,185 

12,200,935 

8,74«,808 

5,752,303 



5,515,106 
19,513,527 
19,112,111 
25,036,329 



35,793,832 
44,133,692 
26,275,178 
14,520,260 



11,557,003 

269, 507 

7,770 

6,410 



20,336,506 

23,064,500 

11,977,531 

6,459,476 



29,665,781 
101,006,904 

95,948,220 
126,178,757 



4,605,001 
16,928,821 
17,149,393 
33,578,247 



9,885,835 
20,976,340 
11,366,255 

6,430,582 



230,019 
1,174,338 
1,270,135 
2,504,768 



303,575 
512,226 
149,355 
161,249 



66,314 
71,152 
22,248 

21,330 



354,246 
693,995 
406,397 
733,223 



35,436 
121,206 

92,977 
246,479 



Tax credits--Continued 



Adjusted gross income 
classes 



Foreign tax credit 



All other tax credits 



Number of 
returns 



Amount 

(Thousand 



Number of 
returns 



Amount 

(Thousand 



Income 

tax 

after 

credits 

(Thousand 
<totlars) 



Tax from 

reccmputing 

prior year 

investment credit 



Number of 
returns 



Amount 
(Thoua^d 



Self -employment tax 



Number of 
returns 



( Thou sand 
dollars) 



Taxpayments 



Income tax withheld 



Number of 
returns 



(Thousand 
dollars) 



Excess social security 
taxes withheld 



Number of 
returns 



Cnious«id 

(kttars) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



(30) 



(81) 



Total 

No adjusted gross Inccane 

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 $25,000 

$25,000 under $30,000 

$30,000 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 



285,562 



56,770 



6,347,152 



1,724,075 



64,069,515 



62,537,400 



3,568,840 



286,337 



(•) 
6,296 

9,413 
11,269 



27,014 
20,556 
12,895 
14,315 
27,462 

24,694 

10,706 

4,119 

808 

372 



{*) 
965 

2,002 
4,034 



6,206 
5,772 
4,347 
6,806 
12,601 

16,823 

11,268 

9,047 

3,914 

36,553 



(♦) 



1,253 
316 
748 

1,031 

565 

212 

37 

15 

6 



(•) 



1,340 



526 
69 
171 
171 

354 
345 
596 
167 
260 



5,211 

380,650 

360,537 

1,472,520 

2,013,053 

2,544,560 
3,145,233 
3,702,247 
4,212,345 

4,298,051 

18,297,798 
9,273,953 
4,406,191 
2,652,451 
6,126,123 

6,204,951 
3,250,341 
1,926,201 
797,347 
1,062,580 



3,459 

5,494 
7,407 
10,443 
13,165 

20,529 
18,669 
12,235 
20,362 
17,678 

48,613 
29,759 
15,592 
11,847 
20,483 

U,420 

4,393 

1,594 

369 

174 



312 

502 
1,144 
1,981 
1,469 

2,180 
3,437 
1,535 
3,631 
2,309 

7,020 
5,355 
2,981 
3,248 
6,535 

4,630 

2,110 

1,265 

680 

361 



48,860 

73,427 
159,995 
438,859 
467,928 
434,012 
487,999 

462,726 
487,911 
393,915 
377,306 
312,424 

964,630 
415,762 
218,652 
133,390 
238,313 

108,271 

17,391 

3,666 

536 

179 



7,403 

4,336 
9,073 
41,245 
57,643 
81,083 
103,116 

112,003 
129,952 
118,221 
118,079 
99,955 

342,118 
171,430 
96,013 
60,243 
110,956 

50,846 

8,235 

1,651 

242 

80 



97,694 

3,791,874 
2,642,401 
5,721,709 
4,497,463 
4,553,289 
4,512,351 

4,44i,773 
4,500,969 
4,403,879 
4,340,603 
3,792,422 

11,318,467 

3,329,843 

991,515 

397,381 

490,079 

190,970 

39,460 

9,503 

1,614 

741 



59,374 

134,906 

229,616 

907,422 

1,215,662 

1,733,411 

2,294,689 

2,366,553 
3,482,932 
4,065,981 
4,559,544 
4,589,632 

18,335,574 
8,100,630 
3,155,362 
1,544,321 
2,602,378 

1,774,751 

623,133 

196,140 

35,632 

24,658 



(•) 

16,353 
6,485 

'. 14,438 

26,769 
116,297 
496,847 
494,280 

1,610,165 

483,444 

127,483 

50,268 

68,442 

40,416 

10,777 

2,587 

455 

134 



(•) 

1,005 
548 

955 

912 
3,319 
15,791 
23,245 

119,756 
54,560 
19,562 
8,435 
16,706 

14,379 

5,040 

1,318 

207 

86 



7,563 
20,682 
27,014 
115,927 



969 

6,036 

6,206 

107,131 



(«) 
7,379 
2,516 
4,733 



(•) 
1,760 
290 
2,658 



4,732,026 
17,902,936 
16,297,793 
35,705,142 



49,840 
39,473 
48,613 
97,636 



9,496 
13,091 

7,020 
27,163 



2,211,080 

2,034,232 

964,630 

1,137,160 



303,953 
573,210 
342, 118 
499,794 



25,817,286 

21,462,651 

11,318,467 

5,451,111 



6,630,080 
19,564,642 
18,335,574 
13,057,104 



30,926 

1,143,693 

1,610,165 

734,056 



2,592 
43,696 
119,756 
120,293 



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/1968 • Returns Filed and Sources of Income 



25 



Table 1.7— ALL RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES— Continued 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Taxpaynients — Continued 



Refundable credits 



Number 

of 
returns 



Amount 

(Thotisaid 
dollars) 



Payments on 
1368 declaration 



Number 

of 
returns 



(Thousand 
doIlBrs) 



Tax due at time 
filing 



Number 

of 
returns 



(Thousand 
dollars} 



Overpayment 



Number 

of 
returns 



Amount 

(Thousand 
dollars) 



Overpayment refund 



Number 

of 
returns 



Amount 

(Thousand 
dollars) 



Credit on 1969 tax 



Amount 

(Thousand 
dollars) 



(82) 



(83) 



(84) 



(85) 



(86) 



(87) 



(89) 



(90) 



(91) 



(92) 



Total 

Ho adjusted gross income 

Under Jf600 

$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 

$K),000 under $15,000 , 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



1,592,730 



US, 060 



5,936,326 



15,850,444 



20,406,352 



30,568,163 



50,478,852 



9,306,423 



1,846,203 



65, 862 

47,934 
42,496 
122,4^9 
132,059 
127,859 
133,342 

119,374 
128,135 
92,115 
87,000 
70,724 

222,941 
84,643 
37,327 
18,041 
34,999 

17,834 

5,116 

1,838 

400 

192 



6,770 

2,547 
2,204 
7,070 
8,035 
8,719 
10,772 

8,897 
3,306 
6,495 
5,806 
5,314 

17,300 
9,016 
3,139 
4,561 
5,435 

10,338 
6,583 
5,195 
1,823 
3,680 



51,070 

16,301 
21,312 
128,393 
193,225 
290,232 
349,525 

354,700 
363, 180 
354, 113 
325,530 
292,431 

1,099,657 
668, 960 
413,852 
264,050 
477, 675 

247,421 

56,303 

14,362 

2,451 

1,033 



53,644 

5,276 
5,L41 
29,508 
56,335 
100,010 
M5,267 

183,442 
227,434 
251,406 
263,485 
262, 260 

1,241,277 

1,106,228 

994, 289 

873,342 

2,726,976 

3,338,658 

1,904,659 

1, 152, 144 

438,603 

490,505 



32, 885 

62,539 
134,926 
1,005,194 
1,334,505 
1,669,394 
1,665,739 

1,479,915 
1,472,999 
1, 366, 621 
1,375,552 
1,173,348 

4,070,862 

1,720,646 

678,464 

329,383 

495,817 

222,543 

48,903 

12,062 

2,108 

897 



5,843 

2,867 

7,725 

63,147 

135,246 

192,040 

244,467 

253,760 
295,473 
289,496 
324, 885 
304,695 

1,343,913 
974, 61£ 
637,965 
468,215 

1,244,511 

1,397,630 
835,122 
634,471 
339,490 
567,609 



172,634 

3,836,043 
2, 668, 106 
5,519,837 
3,994,846 
3,659,670 
3,491,032 

3,456,377 
3,454,931 
3,354,571 
3,221,393 
2,833,281 

7,876,385 

1,931,012 

499,702 

189,308 

222,827 

78,880 

14,013 

3,374 

514 

216 



114,653 

3A1,442 
230, 199 
535,471 
496,630 
534,023 
578,082 

659,352 
736,444 
794,704 
834, 945 
784,821 

2,410,736 
789, 167 
305,025 
182,869 
352,486 

275,354 
113,334 
60,133 
17,541 
23,518 



148,380 

3,326,484 
2,652,968 
5,470,305 
3,924,556 
3,571,191 
3,393,789 

3,340,682 
3,353, 945 
3,259,897 
3,145,515 
2,760,802 

7,621,961 

1,783,436 

402,683 

125,254 

112,223 

22,118 

3,187 

719 

115 

60 



86,777 

138,290 
226,823 
571,532 
476,364 
530,492 
553,573 

624,982 
702,498 
759,633 
302,63/i 
751,599 

2,287,289 
689,712 
220,048 
106,458 
157,891 

80,924 
30,097 
17,102 
3,776 
7,950 



30,652 

10,014 
16,604 
61,603 
87,295 
107,699 
119,339 

133,870 
121,736 
110,797 
91,042 
88,109 

301,362 
175,099 
113,683 
73,335 
126,564 

61,995 

11,872 

2,926 

434 

173 



672,051 
497,348 
222,941 

200,390 



46,166 
34,319 
17,300 
49,775 



1,050,608 
1,689,954 
1,099,657 
2, 146, 107 



395,731 

1,1B8,026 

1,241,277 

13,025,410 



5,955,232 
6,363,935 
4,070,862 
3,511,323 



651,334 
1,473,309 
1,343,913 
7,099,627 



23,342,268 
16,320,553 
7,876,385 
2,939,646 



2,680,504 
3,810,266 
2,410,736 
2,119,926 



22,987,673 
15,860,841 
7,621,961 
2,449,795 



2,563,851 
3,641,326 
2,287,289 
1,313,957 



433,206 

545,554 
301,362 
566,081 



(93) 



27,876 

3,153 
3,376 
13,939 
20,266 
23,536 
24,508 

34,371 
33,947 
35,071 
32,331 
33,223 

123,499 
99,456 
34,979 
76,411 

194,597 

194,431 
33,736 
43,033 
13,766 
15,568 



116, 654 
168,942 
123,499 
805,975 



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

(*)An asterisJi in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
Adjusted gross income less deficit. 
^Deficit. 

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



26 



Individual Returns/1968 • Returns Filed and Sources of Income 

Table 1.8— FORM 1040A RETURNS: INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME 



Adjusted gross income classes 



NujTibei- of 
retui-ns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Salaries 
and wages 



(Thousand 
dollars) 



Interest received 



Number of 
return? 



Amount 
( Thousand 



Dividends in adjusted 
gross income 



Number of 
returns 



(Thousand 
dollars) 



Other income 



Number of 
return.'^ 



(Thousand 
dollars) 



Exemptions 



(Thousand 
dollars) 



Taxable 
income 



(1) 



(2) 



(3) 



M 



(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 $*,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 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 



17,598,33' 



49,031,247 



48,871,626 



2,797,768 



148,979 



100,790 



5,505 



26,438,523 



12,102,558 



44,270,760 



44,140,022 



122,286 



69,775 



3,528 



17,723 



26,438,524 



439,718 
3,079,115 
2,130,965 
1,907,249 
1,573,871 

974,678 
762,015 
594,757 
392,093 
248,097 



413,065 
4,517,415 
5,259,758 
6,647,066 
7,041,762 

5,338,795 
4,930,814 
4,454,910 
3,320,963 
2,346,212 



409,868 
4,497,554 
5,245,749 
6,626,137 
7,023,163 

5,328,368 
4,921,915 
4,445,185 
3,304,144 
2,337,939 



6S,676 
520,565 
303,488 
326,748 
271,350 

201,583 
166,132 
171,675 
117,407 
89,716 



2,826 
19,120 
13,428 
19,903 
18,297 

9,488 
3,341 
9,560 
16,517 
4,306 



(■) 



(») 



23,262 
16,613 

17,718 
12,182 



465 

1,201 

976 



(») 



(») 




24,865 
1,670,784 
2,947,285 
4,020,036 
4,416,109 

3,397,567 
3,206,675 
2,908,923 
2,212,023 
1,634,257 



5,495,779 



4,760,489 



4,731,605 



2,385,235 
1,459,798 
577,028 
289,077 
142,374 
100,789 
40,973 



560,428 



26,695 



31,015 



1,977 



(•) 



(•) 



5,967,558 



939,316 
1,096,021 
828,525 
714,237 
498,372 
447,371 
235,647 



929,693 
1,085,246 
822,313 
713,318 
497,705 
447,738 
235,592 



259,165 

213,764 

56,485 

16,618 

14,396 



8,969 

10,109 

6,044 

920 

653 



{' 



18,832 
12,183 



(*) 
(«) 



(») 
(•) 



1,895,284 
1,045,334 
1,073,206 
730,172 
520,326 
429,296 
223,940 



14,585,719 
3,012,618 



28,403,907 
20,627,340 



28,298,483 
20,573,143 



:, 049, 040 
743,728 



100,213 
48,766 



70,890 
29,900 



3,327 
2,178 



15,505 
(«) 



1,879 
(«) 



13,326,101 
5,171,491 



13,079,078 
13,359,445 



Adjusted gross income classes 



Income tax 
before 
surcharge 

( Thou ssid 
dollars) 



Surcharge 



Number of 
returns 



( Thotj sand 
dollars) 



Income tax 

after 
surcharge 

f Thousand 
dollars) 



Tax withheld 



Number of 
returns 



Amount 

(Thousand 



Tax due at time 
of filing 



Number of 
returns 



(Thousand 
dollars) 



Overpayment refund 



Number of 
returns 



(Thousand 
dollars) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



Grand total. 



4,334,836 



7,409,730 



4,606,150 



17,282,664 



5,995,566 



2,137,64;- 



112,471 



15,202,618 



Taxable returns, total. 



4,334,836 



7,409,730 



271,316 



4,606,149 



U, 977, 396 



5,665,252 



2,137,643 



11^,471 



9,897,350 



1,171,580 



Under $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 



3,388 
239,020 
443,712 
637,798 
723,448 

568,555 
547,245 
498,161 
384,599 
288,910 



(») 

240,346 

1,684,631 

1,446,499 

1,291,450 

343,410 
694,457 
572,607 
379,911 
242,553 



(•) 

753 
22,434 
40,246 
46,493 

38,123 
33,350 
35,959 
27,934 
20,996 



3,412 
239,775 
466,140 
678,050 
769,943 

606,678 
585,595 
534,117 
412,533 
309,906 



424,210 
3,028,164 
2,097,738 
1,390,634 
1,567,225 

972,463 
762,015 
594,757 
392,093 
248,097 



45,037 
523,568 
640,590 
820,340 
889,007 

695,076 
659,028 
602,225 
451,667 
333,714 



16,616 
169,457 
273,568 
477,371 
420,888 

248,098 
200,476 
146,201 
112,977 
71,991 



112 

6,186 

13,590 

13,049 

22,309 

12,289 
10,434 
10,841 
10,500 
3,161 



421,994 
2,893,044 
1,837,462 
1,418,802 
1,145,229 

721,041 
559,323 
445,233 
279,116 
176,106 



41,737 
294,983 
183,040 
160,344 
141,369 

100,686 
83,363 
73,949 
49,634 
31,970 



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 



330,314 



2,874,159 
1,417,709 
508,357 
258,060 
124,045 
85,283 
37,655 



5,305,268 



330,314 



95,331 
115,085 
50,505 
31,634 
19,077 
13,352 
5,330 



2,874,159 

1,417,709 

508,357 

258,060 

124,045 

85,233 

37,655 



95,331 
U5,035 
50,505 
31,634 
19,077 
13,352 
5,330 



Returns under $5,000 

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



2,047,367 
2,287,469 



4,671,737 
2,737,943 



109,954 
161,362 



2,157,320 
2,448,830 



14,275,534 
3,007,080 



3,248,525 
2,747,041 



1,357,900 
779,743 



60,246 
52,225 



12,984,144 

2,218,474 



1,151,456 

350,437 



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. 



Individual Returns/1968 • Returns Filed and Sources of Income 






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Individual Returns/1968 • Returns Filed and Sources of Income 

Table 1.15— RETURNS WITH BUSINESS OR PROFESSION NET LOSS: NUMBER OF RETURNS AND BUSINESS OR PROFESSION NET LOSS, 
BY ADJUSTED GROSS INCOME CLASSES AND SIZE OF BUSINESS OR PROFESSION NET LOSS 

[Taxable and nontajiable returns] 



33 



Adjusted gross income classes 



Number of 
returns 



profession 
net loss 



( Thousend 
dottara) 



Size of business or profession net loss 



Under $1,000 



Amount 

(Thousand 
dollars) 



$1,000 under 
$5,000 



Amount 

(Thousand 



$5,000 under 
$10 OOP 



Amount 

(Thousajd 



$10,000 under 
$15,000 



Number 

of 
returns 



(Thousand 
dollars) 



$15,000 under 
$20,000 



Number 

of 
returns 



(Thousand 
dollars) 



0,000 or more 



Number 

of 
returns 



(Thousand 
dollars) 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



(11) 



(12) 



(13) 



(U) 



Total 

No adjusted gross income - 

Under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 



1,053,533 



623,894 



239,470 



342,531 



764,374 



54,706 



376,793 



14,084 



169,318 



5,551 



95,042 



12,767 



707,668 



145,966 
581,279 
181,104 
68,052 
77,132 



812,714 
741,169 
197,062 
113,228 
488,490 



43,397 
377,582 
123,936 

42,052 
31,927 



17,621 
1A4,365 
47,429 

17,114 
12,941 



65,049 
179,474 
47,556 
21,765 
28,687 



166,587 
381,240 
101,215 
46,104 
69,228 



21,227 

19,526 
3,384 
2,800 
7,769 



1A9,215 
129,831 
23,347 
18,993 
55,407 



7,035 
2,747 

(•) 

(«) 
3,005 



84,643 

32,438 

(«) 

(♦) 

36,407 



2,745 
950 
(«) 
(-) 

1,325 



46,628 

15,929 

(«) 

(») 

23,137 



6,513 

(♦) 
(•) 
(•) 
4,419 



348,021 

(») 

(•) 

(») 
291,370 



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

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

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



Table 1.16— RETURNS WITH FARM NET LOSS: NUMBER OF RETURNS AND FARM NET LOSS, BY ADJUSTED GROSS INCOME CLASSES AND SIZE OF FARM NET LOSS 

[Taxable and nontaxable rett-imsj 



Adjusted gross income classes 



Number of 
returns 



Farm net 
loss 



(Thousand 
dollars) 



Size of farm net loss 



Under $1,000 



Number of 
returns 



(Thousand 
dollars) 



$1,000 under 
$5,000 



Number of 
returns 



(Thousand 
dollars) 



$5,000 
$10, 



under 
000 



Number of 
retuiTiE 



(Thousand 
dollars) 



$10,000 under 
$15,000 



Number of 
returns 



(Thousand 
dollars) 



$15,000 under 
$20,000 



Number of 
returns 



(Thousand 
dollars) 



$20,000 or more 



Number of 
returns 



f Thousand 
dollars) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Total 

No adjusted gross income. 

Under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 



1,182,076 



2,4U,494 



641,617 



271,258 



455,669 



994,719 



53,648 



361,337 



13,319 



169,157 



6,451 



111,758 



117,047 

787,057 

157,644 

50,040 

70,288 



563,734 
1,042,209 
237,308 
97,102 
470, 642 



37,465 
470,618 
85,432 
25,715 
22,387 



17,792 

194,879 

37,915 

10,777 

9,895 



51,780 
289,522 
66,086 
20,756 
27,525 



130,224 

615,911 

134,830 

46,896 

66,858 



15,857 

22,139 

4,397 

2,243 

9,012 



109,619 
146,520 
28,280 
14,495 
62,423 



4,960 

3,075 

957 

815 

4,012 



60,842 
37,715 
11,707 
10,103 
43,790 



2,821 
(•) 
236 
317 

2,441 



49,712 
(•) 
3,870 
5,251 

42,367 



10,872 



4,164 
1,067 
(«) 

194 
4,911 



(14) 



503,267 



195,546 
36,626 
(-) 

9,580 
240,309 



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. 



Table 1.17— RETURNS WITH PARTNERSHIP NET LOSS: NUMBER OF RETURNS AND PARTNERSHIP NET LOSS 
BY ADJUSTED GROSS INCOME CLASSES AND SIZE OF PARTNERSHIP NET LOSS 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Partner- 
ship 
net loss 

(Thousfw^d 
dollars) 



Size of partnership net loss 



Under $1,000 



Number 

of 
returns 



Amount 
(Thousand 



$1,000 under 
$5,000 



Number 

of 
returns 



Amount 
(Thousand 



$5,000 under 
$10,000 



Number 

of 
returns 



Amount 
(Thousmid 



$10,000 under 
$15,000 



Number 

of 
returns 



(Thousand 
dollars) 



$15,000 under 
$20,000 



(Thousand 
dollars) 



$20,000 or more 



Number 

of 
returns 



(Thoua^d 
dollars) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(la) 



(13) 



(U) 



Total 

No adjusted gross income classes - 

Under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 



582,153 



2,245,862 



327,854 



106,263 



178,847 



407,877 



33,810 



236,576 



14,156 



170,710 



6,098 



105,357 



21,388 



1,219,084 



44,758 

221,612 

98,727 

61,806 

155,250 



631,034 
386,267 
149,609 
128,836 
950,117 



9,762 
127,129 
72,941 
39,284 
78,738 



4,161 
46,324 
20,382 
11,448 
23,948 



19,159 
80,006 
19,575 
15,824 
43,283 



49,130 
173,618 
40,574 
38,935 
105,620 



(♦) 

10,652 
3,706 
3,176 

12,852 



(*) 

74,917 

24,705 

22,043 

91,788 



2,970 
(-) 
869 
1,209 
7,484 



35,509 
(•) 

10,177 
14,307 

90,758 



(') 

(•) 
223 
465 
3,108 



(») 

(•) 
3,717 
7,616 

53,473 



8,041 
(•) 
1,413 
848 
9,785 



494,953 
(») 

50,055 
34,488 

584,530 



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

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

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



34 



Individual Returns/1968 • Returns Filed and Sources of Income 



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36 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES 



PART I RinUPJIS WITH t^T CAPITAL GAIN 



Adjusted gross income 
classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

dollars) 



alaries and wages 
Ci'ross) 



Number of 
returns 



(Thousand 
dollars) 



Siisine^s or profession 



Net profit 



Number of 
returns 



(Thous»%d 
dallar*) 



Number oi 
returns 



( ITiouiand 
dotlan) 



Net profit 



Number of 
returns 



Amount 
(Thousand 



Number of 
returns 



( Thousand 
dollars) 



(1) 



(2) 



(3) 



C-i) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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.... 
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 



7,536,083 



23,505,574 



'115,439,162 



5,260,284 



59,191,601 



1,042,402 



10,836,959 



239,617 



653,081 



2,649,083 



370,692 



6,695,733 



(•) 



297,630 

323,043 
374,300 
372,555 
358,654 
365,512 

1,650,805 
928,908 
461,540 
256,768 
413,780 

205,842 

48,646 

13,363 

2,403 

1,018 



20,554,473 

FT" 

175,160 
328,018 
520,068 
713,913 

797,765 

993,774 

1,024,203 

1,059,998 

1,094,778 

5,397,288 
3,219,033 
1,655,131 
945,670 
1,580,347 

799,557 

131,828 

48,610 

8,680 

3,638 



113,569,527 



4,961,353 



5S,41S,733 



391 



10,591,105 



130,657 






459, 643 



2,204,819 



247,618 



689,683 



(«) 

236,083 

510,267 

386,310 

1,346,133 

1,774,096 
2,429,558 
2,790,299 
3,046,651 
3,471,261 

20,363,802 
15,943,685 
10,243,021 
7,002,671 
15,661,706 

13,766,347 
6,460,911 
3,380,340 
1,620,196 
2,129,492 



(♦) 

81,857 

88,440 

106,521 

133,735 

177,737 
253,997 
274,039 
279,696 
282,216 

1,405,347 
790,733 
380,300 
202,529 
298,894 

147,156 

35,983 

10,013 

1,870 

839 



82,250 
153,533 
255,346 

410,598 

730,419 
1,311,920 
1,621,522 
1,395,259 
2,128,746 

14,561,281 

11,007,638 

6,325,239 

3,858,371 

6,770,129 

4,769,819 

1,717,578 

606,763 

131,109 

78,101 



(«) 
6,599 
14,876 
23,346 
25,895 

36,813 
44,959 
49,120 
49,882 
50,403 

207,940 

134,469 

85,908 

56,772 

107,856 

51,237 

8,935 

1,702 

240 



4,724 
18,630 
44,452 
59,730 

103,089 
155,065 
201,416 
209,760 
238,500. 

1,144,633 
1,179,321 
1,020,977 
911,131 
2,547,765 

2,086,161 

523,817 

111,246 

19,691 

10,696 



(») 
2,067 
2,437 
4,009 
7,748 

8,372 

9,468 

10,966 

11,230 

10,832 

37,593 
27,546 
11,159 
7,766 
14,000 

9,513 

3,621 

1,587 

365 

211 



(*) 
4,133 
1,995 
6,335 
9,693 

11,762 
14,258 
14,370 
15,931 
15,746 

61,454 
53,600 
30,127 
23,205 
64,489 

76,012 
58,940 
53,306 
21,143 
19,093 



(«) 

13,735 

13,411 

33,643 

35,566 

37,624 
43,909 
34,810 
38,077 
29,120 

94,020 
37,438 
15,954 
7,547 
12,753 

4,860 

1,085 

290 

51 

27 



(«) 

10,725 

24,607 

62,211 

103,751 

115,742 
165,066 
146,529 
154,050 
145,870 

541,349 
279,788 
143,181 
67,673 
143,374 

67,139 

19,066 

5,621 

2,193 

1,042 



(•) 

3,551 

6,201 

12,023 

16,175 

17,518 
25,933 
19,510 
17,970 
17,863 

44,178 
20,326 
10,914 
6,706 
14,074 

9,814 

3,035 

1,107 

258 

126 



6,600 

7,589 

21,793 

23,164 

35,315 
39,206 
30,667 
29,444 
23,279 

85,465 
46,598 
34,331 
25,974 
76,209 

98,419 
51,339 
34,121 
10,331 
9,267 



890,350 



2,951,101 



'1,919,638 



293,931 



72,873 



85,011 



245,855 



58,960 



429,91= 



193,436 



123,074 



510,933 



72,083 

74,U7 

85,744 

216,816 

163,794 

106,250 

62,108 

109,433 



224,324 
138,747 
133,748 
574, 510 
576,673 
421,017 
287,021 
545,061 



2 662, 937 

25,306 

69,171 

327,012 

405,839 

368,760 

278,380 

1,107,607 



23,625 
20,453 
30,493 
53,648 
47,426 
42,067 
28,374 
52,845 



128,244 
9,160 
30,874 
55,216 
86,380 
93,509 
73,036 

296,454 



4,435 

2,965 

6,221 

14,497 

14,737 

10,439 

9,553 

22,164 



35,135 
1,711 
4,659 
15,827 
20,809 
18,669 
21,775 
127,270 



19,926 
5,303 
2,332 

7,371 
S,[J9S 
4,958 
3,121 
7,351 



263,263 

6,965 

3,602 

13,046 

22,218 

13,293 

9,617 

92,915 



(•) 
8,839 
14,634 
39,937 
40,673 
25,989 
22,374 
39^473 



1,699,513 
1,883,677 
1,662,714 
2,340,179 



4,150,213 
5,426,963 
5,454,422 

8,473,971 



'3,797,520 
14,101,141 
20,507,200 
77,033,301 



666,040 
1,310,568 
1,411,568 

1,972,108 



1,331,255 

7,863,514 

14,605,825 

35,341,007 



133,899 
249,625 
210,060 
449,818 



246,415 

985,390 

1,160,485 

3,444,169 



68,037 
56,274 
38,381 
76,925 



359,418 

106,825 

68,081 

451,945 



256,043 

218,852 

97,356 

30,830 



(*) 

1,941 

6,532 

34,398 

59,782 

59,287 

71,267 

201,305 



38,156 
13,368 

9,222 
18,270 
14,992 
10,133 

6,761 
12,167 



285,428 
27,491 
15,575 
29,926 
33,420 
13,078 
16,350 
84/?15 



444,596 
887,359 
573,250 
743,878 



149,193 
103,961 
45,231 

67,307 



485,435 
203,548 
95,303 
416,379 



Adjusted gross income classes 



Partnership 



Net profit 



Number of 

returns 



( Thouiand 



Number of 
ret'jrris 



( Thousand' 
dollars) 



Sales of 

capital 

assets 

(Net gain) 

( Thou smd 
dollars) 



Ordinal^ gain from 

sales of depreciable 

property 



Number of 

returns 



(Thousand 
dollars) 



Sales of property other than capital assets 



Net gain 



Number of 

returns 



(Thousand 
dollars) 



Number of 
returns 



(Thousand 

dollars) 

(24) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(^2) 



(23) 



Grand total. 



651,370 



7,853,393 



13,853,870 



138,332 



232,280 



30,852 



47,624 



87,917 



217,972 



Taxable returns, total. 



606,003 



7,693,219 



17,666,444 



154,242 



198,649 



24,612 



36,762 



65,078 



101,308 



Under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



6,771 

8,041 

12,929 

14,927 

15,004 
11,811 
19,365 
19,532 
14,197 

96,791 
31,372 
60,947 
46,733 
103,920 

69,637 

13,027 

4,427 

723 

244 



4,993 
10,764 
21,806 
42,447 

37,097 
31,583 
73,839 
53,518 
35,411 

444,807 
473,526 
495,467 
502,671 
1,763,057 

2,076,258 

954,302 

441,154 

132,500 

93,019 



(«) 
5,633 

12,854 

9,720 

15,635 

43,653 
34,846 
22,058 
17,692 
33,926 

25,292 

8,315 

3,212 

750 

390 



(•) 
16,125 

16,769 
24,824 
32,361 

56,263 
67,576 
56,772 
46,314 
130,002 

181,220 

112,131 

96,546 

44,817 
46,893 



(») 
67,152 
■ 116,632 
170,586 
230, 655 

268,710 
317,383 
263,548 
338,212 
381,019 

1,630,543 
1,441,632 
1,046,357 
788,106 
2,072,655 

2,380,163 
1,810,383 
1,762,452 

977,075 
1,546,262 



(♦) 
7,138 

5,491 

7,089 
7,324 
7,350 
10,144 
3,969 

38,021 
21,160 
11,342 
7,653 
12,704 

6,870 

1,987 

636 

119 

73 



(•) 
3,636 

3,609 

7,554 
4,661 
4,554 
9,564 
4,316 

31,781 
33,739 
16,557 
12,997 
32,821 

18,909 

7,830 

3,792 

1,290 

936 



) 



(•) 
4,536 

2,222 

6,823 

2,671 
1,595 
1,025 
2,605 

1,071 
441 
138 

35 
13 



(») 
1,297 

1,498 

6,493 

3,382 
2,429 
1,201 
9,483 

5,103 

2,406 

1,070 

519 

221 




(«) 

18,022 

4,322 

4,595 

10,225 

11,360 
8,333 
7,477 

13,561 

10,873 

6,512 

3,389 

1,631 

567 



Nontaxable returns, total.. 
No adjusted gross income. 



45,862 



160,176 



45,074 



574,789 



1,187,428 



34,590 



33,631 



6,240 



10,863 



22,839 



116,664 



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 



6,590 

12,405 

10,781 
12,218 



13,688 

3,084 

18,485 

23,529 

96,390 



15,287 
8,764 

7,002 

14,021 



361,689 
23,477 

32,965 

156,653 



331,553 




5,654 
(«) 
6,894 
5,828 
6,334 
8,273 



12,652 

(•) 
1,674 
2,456 
3,183 

11,497 



(•) 



1,897 



(♦) 



3,415 



6,978 
3,515 

3,053 

4,293 



98,278 
2,155 

10,052 
6il79 



Returns under $5,000 

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



76,312 
39,342 
98,552 
387,164 



143,794 

267,923 

455,635 

6,986,036 



42,367 

45,760 

45,044 

148,470 



440,866 
108,767 
91,136 
364,446 



1,386,589 
1,723,236 
1,732,153 
14,011,892 



39,113 
47,126 
38,868 
63,725 



29,432 

36,235 

33,330 

132,733 



3,395 
7,193 
5,083 
9,676 



3,300 

6,537 

5,210 

27,077 



27,191 
23,166 
12,341 
25,219 



128,948 

12,233 

9,898 

66,893 



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/1968 • Returns Filed and Sources of Income 



37 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME AND TAX ITEMS 

BY ADJUSTED GROSS INCOME CLASSES— Continued ' ' 

PART I RETURNS WITH NET CAPITAL GAIN— Continued 



Adjusted gross income 
classes 



Dividends in adjusted 
gross income 



Number of 
returns 



(Thoust 
dollar 



Interest received 



Number of 

returns 



( Thau SI 
dolla, 



Psnsions and annuities 
(taxable portion) 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Rents and royalties 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



(Thousand 
dollars) 



Estates and trusts 



(Thous. 
dollai 



Number 

of 
retTims 



(Thousand 
dollars) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $6,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



3,605,204 



6,337,854 



657,518 



1,238,740 



2,273,711 



609,065 



341,246 



230,959 



604,616 



36,414 



567,257 



1,082,493 



2,101,568 



540,934 



639,541 



574, 512 



(•) 

69,459 
86,449 
114,374 
146,404 

147,302 
157,092 
147,940 
127,035 
156,824 

669,393 
463,521 
280,098 
168,425 
319,406 

178,128 

45,080 

12,697 

2,323 

979 



(•) 

26,387 

53,291 

67,376 

147,659 

163,069 
147,545 
133,917 
127,313 
188,736 

767,512 
677,874 
617,160 
465,556 
1,395,976 

1,734,492 

1,179,282 

877,930 

343,790 

390,323 



(•) 
108,921 
155,715 
210,460 
24A,322 

259, 693 
297,651 
296,488 
296,796 
304,628 

1,400,633 
829,215 
425,756 
241,262 
388,309 

195,500 

46,648 

12,850 

2,333 

994 



(•) 

37,537 
92,708 
175,912 
256,962 

236,549 
222,664 
263,656 
210,507 
270,034 

1,020,469 
745,760 
506,583 
362,260 
845,421 

653,010 

301,853 

166,193 

52,204 

64,896 



(*) 

25,465 
42,742 
53,038 

50,472 
44,064 
39,046 
34,841 
28,423 

100,823 
53,784 
23,390 
14,238 
25,541 

13,947 

4,154 

1,378 

233 

74 



(♦) 

37,982 
65,054 
96,081 

101,686 

100,746 

105,829 

67,777 

92,051 

259,965 
172,401 
103,262 
59,189 
105,230 

69,978 
26,719 
11,133 
2,285 
1,240 



7,949 
35,065 
52,346 
62,915 

58,833 
51,225 
51,169 
51,439 
60,615 

227,520 

132,851 

80,940 

48,190 

91,020 

52,425 
13,180 

3,795 
711 
305 



5,501 
24,495 
45,802 
46,850 

80,547 
58,980 
56,930 
43,466 
74,237 

305,599 
204,352 
173,560 
124,278 
335,239 

294,013 

130,245 

61,852 

25,122 

10,400 



8,643 

16,399 
17,643 

21,408 
22,963 
22,867 
23,787 
24,426 

150,866 
84,007 
43,874 
25,409 
43,500 

25,357 

7,048 

2,089 

456 

192 



8,793 
9,620 

13,765 
13,965 
17,314 
15,491 

16,577 

113,629 
78,406 
53,235 
33,847 
86,921 

82,784 

45,657 

24,228 

8,363 

6,891 



(«) 
11,676 
i,281 
,12,761 

■12,677 

•14,702 

34,212 
29,570 
18,992 
14,108 
29,147 

20,789 

7,293 

2,534 

465 

203 



(*) 
3,184 
8,879 

18,459 

20,766 

23,053 

43,441 
63,624 
35,635 
37,981 
91,660 

99,750 
60,330 
39,343 
16,492 
11,842 



2,111 
1,891 
2,473 
920 
2,855 

1,651 

553 

220 

47 

24 



1,674 



1,320 
1,710 
2,923 
1,405 
2,461 

4,298 
2,580 
2,013 

1,270 
157 



312,108 



360,031 



17,205 

18,915 
33,174 
87,678 
63,168 
36,104 
21,093 
34,771 



48,410 

3,682 
7,782 
31,461 
38,737 
22,739 
17,195 
190,025 



615,539 

42,072 

35,183 
56,833 
171,003 
113,930 
82,053 
39,924 
74,541 



520,268 



124, 522 



156,247 



172,144 



68,131 



201,706 



13,382 



30,105 



(•) 



(•) 



67,156 

12,013 
15,360 

107,218 
97,828 
72,274 
23,886 

124,533 



(•) 



29,230 

17,520 

20,563 

9,052 

12,172 



(♦) 



21,314 

21,008 
36,431 
14,595 
28,809 



12,858 

5,874 
12,499 
30,910 
43,952 
19,845 
12,402 
17,907 



36,227 

4,279 
5,706 
21,686 
38,682 
14,641 
12,307 
38,616 



10,429 

7,792 

13,732 
10,358 

8,586 

3,100 

14,134 



89,771 

7,919 

21,635 
5,930 
8,844 
7,402 

60,205 




(•) 



1,150 



(») 



!>• 



(•) 



(«) 



694,190 

760,204 

674,676 

1,476,134 



464,992 

796,768 

793,756 

',810,475 



1,264,557 
1,513,871 
1,410,074 
2,149,352 



959,814 
1,255,830 
1,036,680 
3,759,078 



205,938 
207,790 
101,161 
142,629 



298,662 
493,832 
260,719 
553,747 



296,615 
286,475 
230,260 
425,390 



256,176 

331,964 

310,211 

1,375,360 



96,682 
126,381 
152,728 
233,274 



164,970 
105,791 
122,794 

447,691 



37,203 

33,845 

35,500 

124,411 



35,030 

59, 633 

45,013 

464,935 



3,237 

3,451 

2,111 

10,688 



12,780 
2,451 
1,320 

19,863 



Partnership and estates and 
trusts not allocable 



Adjusted gross income 
classes 



Number 
of 

returns 



( Thousand 
dQliars) 



( Thau said 



other 

sources 

(net) 

(Thousand 
dollars) 



Statutoiy adjustment 



Number of 
returns 



(Thousand 
dolUfs) 



Total 
deductions 



( Thousand 
dollars) 



Standard deduction 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



( Thousand 
dollars) 



10 percent 



Number of 
returns 



(Thousand 
dollars) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



Grand total. 



48,612 



5,455 



15,650 



378,899 



863,463 



1,501,263 



Taxable returns, total. 



14,053 



48,270 



5,150 



9,750 



631,i 



844,038 



1,126,710 



18,128,166 



1,909,588 



1,421,085 



434,833 



185,244 



1,474,755 



1,235,842 



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

$6,000.. 
$7,000.. 
$8,000.. 
$9,000.. 
$10,000. 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



(♦) 



6,971 



1,488 

1,296 

626 

1,383 

893 

219 

61 

10 

6 



(•) 



16,352 



5,347 
3,815 
2,107 
5,576 

7,825 

3,912 

1,861 

146 

23 



(•) 



1,662 
530 
355 
302 

1,378 

508 
156 



(♦) 



922 

1,411 

132 

456 

1,918 

2,199 
949 

1,201 
235 
326 



(•) 
5,395 
7,572 

14,211 
8,278 

14,496 
20,108 
26,176 
26,053 
29,632 

88,993 
34,131 
51,353 
31,331 
96,660 

76,252 

29,401 

11,495 

5,812 

3,993 



(•) 

11,685 

8,186 

12,667 

21,293 
41,451 
32,375 
33,503 
43,557 

225,006 

143,894 

35,001 

47,410 

32,836 

44,098 

7,927 

1,432 

213 

67 



(♦) 

13,497 
7,132 
6,555 

25,036 
44,331 
26,086 
38,298 
46,733 

216,074 
168,672 
117,601 
78,500 
177,745 

121,674 

28,004 

6,730 

2,233 

804 



(«) 

54,703 

97,897 

172,721 

260,818 

334,528 
414,449 
492,306 
509,400 
607,302 

3,163,682 
2,394,553 

1,517,198 
1,037,546 
2,348,197 

2,123,367 

1,144,006 

780,819 

311,896 

360,700 



(-) 
132,120 
127,046 
121,903 
127,603 

130,665 
157,750 
130,674 
144,689 
120,430 

472,377 

147,397 

48,591 

17,671 

19,099 

4,166 
620 

102 



(«) 

40,815 

44,417 

49,980 

62,917 

74,707 
103,168 

97,822 
123,U5 
113,153 

471,177 

147,614 

48,456 

17,561 

19,303 

4,150 
619 
101 



(•) 

131,784 

122,566 

75,312 

47,111 

23,906 
15,334 

11,589 



(•) 



(•) 

40,768 

43,364 

34,210 

26,474 

16,221 

11,848 

10,324 



(«) 



(•) 
50,571 

80,492 

106,759 
142,416 
122,647 
142,379 
119,255 

472,300 

147,397 

48,591 

17,618 

19,099 

4,166 

620 

102 

3 



(•) 
16,823 

36,444 

58,486 

91,320 

90,938 

120,904 

111,978 

471,123 

147,614 

48,456 

17,530 

19,303 

4,150 

619 

101 

3 



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 



(») 



(») 



(•) 



(•) 



^253,000 



19,430 



35,290 



1,301,212 



511,012 



269,296 



484,504 



254,256 



26,508 



15,038 



(•) 



(•) 



(•) 

(•) 



(«) 



(•) 

(*) 

(•)" 

(•)" 
(«) 



(») 
(•) 

(•) 

(♦) ' 
(*) 



-'243,811 

^1,106 
^3,429 
5,426 
2,505 
^313 
3143 
^6,629 



(•) 

5,991 

5,736 
6,344 



(•) 

12,130 

4,334 
12,0l» 




72,444 
74,210 
161,351 
102,549 
40,015 
25,726 
34,217 



26,988 
30,339 
77,775 
60,957 
26,463 
19,432 
26,772 



70,333 
73,109 
159,217 
101,854 
38,925 
24,530 
16,536 



26,869 
30,772 
77,391 
60,782 
26,121 
13,936 
13,385 



5,846 

2,981 
17,681 



1,082 
13,387 



Returns under $5,000 

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



(•) 
(•) 

3,724 
5,985 



(«) 

(*) 
12,413 
30,632 



(•) 

(•) 

1,662 

3,348 



(•) 
(*) 
922 
10,268 



^210,914 

116,813 

89,112 

383,838 



46,261 
175,512 
226,409 
413,286 



52,019 
183,619 
217,613 
703,744 



1,201,509 

2,622,809 

3,241,600 

12,363,459 



992,145 
714,959 
475,427 
238,069 



442,657 
535,269 
474,229 
238,226 



851,919 
67,288 
(») 
(♦) 



387,691 
51,723 
(») 



140,226 
647,671 
475,350 
233,016 



54,966 
483,546 
474,175 
238,194 



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." 



38 



Individual Return8/1968 • Returns Filed and Sources of Income 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED CROSS INCOME CLASSES— Continued 



PART I — RETURNS WITH NET CAPITAL GAIN— Continued 



Adjusted gross income 
classes 



Itemized deductions 



Number of 
returns 



f Thousand 
dollar*) 



Exei:5)tions 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Number of 
returns 



dollar *) 



Income tax 
before 

credits 

( Tbouaand 



Surchai^e 



Number of 
returns 



(Thou,. 

dollai 



Tax credits 



Retirement income 
credit 



Number of 
returns 



( Thoutand 
dpltarMj_ 



Investment credit 



Nximber of 
returns 



fTTiouaand 
dollart^ 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 nx>re 

Returns under $5,000 

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



5,093,395 



17,738,996 



14,103,345 



711,099 



6,874,984 



33,432,443 



244,059 



4,786,145 



16,707,081 



12,332,685 



6,695,733 



(*) 

25,133 

75,941 

131,809 

170,027 

192,378 
216,550 
241,881 
213,965 
245,082 

1,178,428 
781,511 
412,949 
239,097 
394,681 

201,676 
48,026 
13,261 

2,400 
1,014 



(•) 

13,888 

53,480 

122,741 

197,901 

259,821 
311,281 
394,484 
386,285 
494,149 

2,692,505 
2,246,939 
1,468,742 
1,019,984 
2,328,895 

2,119,217 

1,143,387 

780,718 

3U,893 

360,696 



4,208 
105,096 
196,811 
312,041 
428,348 

478,659 
596,264 
614,522 
635,999 
656,867 

3,238,373 

1,931,420 

993,079 

567,402 

948,203 

479,734 

109,097 

29,166 

5,208 
2,133 



(«) 
157,253 
202,987 
253,712 
297,630 

323,043 
374,300 
372,555 
358,654 
365,512 

1,650,805 
928,908 
461,540 
256,768 
413,780 

205,842 

48,646 

13,363 

2,403 

1,018 



33,108,638 

r^ 

76,234 
215,728 
401,478 
656,753 

960,909 
1,413,844 
1,683,473 
1,901,250 
2,207,092 

13,961,751 
11,617,717 
7,732,769 
5,397,733 
12,365,323 

11,163,286 
5,207,319 
3,a70,3&i 
1,303,091 
1,766,603 



6,031,324 



1,651,839 



816,977 



203,811 



57 

10,366 

31,917 

61,757 

103,251 

154,501 
234,433 
286,098 
325,414 
386,654 

2,570,005 
2,303,190 
1,664,668 
1,243,220 
3,363,351 

4,031,058 

2,353,227 

1,569,715 

693,133 

937,849 



132,096 

176,219 

262,148 
339,358 
348,539 
349,638 
360,803 

1,631,937 
925,720 
460,511 
256,407 
412,465 

205,230 
43,509 
13,324 

2,390 
1,015 



2,863 
5,078 

9,111 

15,440 

19,752 

23,528 

28,220 

189,465 

171,670 

124,237 

93,403 

251,259 

301,502 
176,320 
117,335 

51,749 
69,697 



(♦) 

24,457 
53,063 
71,250 

48,729 
49,334 
42,553 
23,487 
45,736 

82,567 
36,342 
23,735 
11,715 
20,535 

11,616 
3,249 
1,118 

160 

79 



(•) 
1,396 
4,U4 
6,247 

5,057 
4,320 
5,708 
2,276 
6,359 

12,640 
4,460 
3,120 
1,646 
2,850 

1,543 

462 

152 

21 

15 



(•) 
10,933 

22,475 
35,054 

33,933 
52,660 
43,633 
45,641 
40,090 

141, 619 
39,048 
63,042 
41,163 
99,460 

67,956 

13,748 

5,562 

1,112 

502 



(•) 

463 
1,967 
3,861 

4,532 
7,458 
6,555 
7,573 
8,610 

30,032 
20,499 
15,454 
12,070 
26,510 

26,941 

14,373 

9,258 

3,855 

3,665 



307,250 



1,031,916 



1,770,661 



711,099 



179,251 



323,806 



72,288 



42,003 



4,185 



65,973 



5,122 



1U,229 



40,249 



(«) 

11,534 
54,965 
61,245 
66,235 

36,332 
75,216 



(•) 

10,636 
59,473 
30,105 

122,315 
95,735 

661,148 



134,594 

33,243 
110,249 
344,706 
346,004 
252,610 
172,213 
327,037 



72,038 

74,117 
85,408 
197,072 
136,897 
68,939 
33,372 
43,206 



(») 

19,744 
26,897 
37,311 
28,736 
66,227 



(•) 
5,390 
16,571 
21,1U 
27,833 
252,897 



(•) 

762 

2,391 

3,096 

4,013 

62,025 



(•) 

3,705 

37,961 



(•) 

45 

4,139 



11,248 

18,159 

19,853 

3,416 

3,297 



325 
1,414 
1,237 

698 
1,448 



(•) 
8,496 
3,402 
17,453 
20,995 
55, 542 



(•) 

433 
1,013 
1,367 
3,353 

33,572 



635,280 
1,168,718 
1,187,287 
2,102,U0 



753,852 

2,087,539 

2,767,372 

12,125,233 



2,490,128 
3,256,181 
3,272,653 
5,084,333 



667,393 
34,659 
4,190 
4,357 



1,031,620 
1,849,018 
1,658,524 
2,335,822 



1,421,508 

3,295,108 

14,004,790 

59,711,037 



218,110 
1,406,002 

2,577,273 
18,205,270 



419,608 
1,685,935 

1,638,722 
2,329,062 



9,190 

96,942 

139,939 

1,359,952 



209,747 
217,675 
83,076 
103,556 



15,437 
25,654 
12,650 
14,276 



123,445 
261,516 
143,840 
389,405 



13,093 
52,015 

37,312 
141,134 



Tax credits — Continued 



Adjusted gross inconie 



Foreign tax credit 



Number of 
returns 



Amount 

(Thatiaand 



All other tax 
credits 



Number of 
returns 



Amount 

(Ttxtuaand 
dotUrt) 



Income tax 
after 
credits 



doltari) 



Tax from 

recomputing prior year 

investment credit 



Number of 
returns 



Amount 

(Thotsaand 



Self-emplojTnent tax 



Number of 
returns 



(Thou§atjd 
dottarw) 



Taxpaymentfi 



Income tax withheld 



Number of 
returns 



Amount 

( Thoaitrd 

dollacM) 



Excess social security 
taxes withheld 



Number of 
returns 



Amount 

(Thouaand 
dotlara) 



(66) 



(67) 



(68) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



Grand total. 



111,824 



83,221 



7,124 



3,273 



23,663,943 



149,78 



32,257 



1,635,706 



527,944 



4,367,9&4 



9,816,425 



466,200 



59,559 



Taxable returns, total. 



110,717 



6,024 



2,349 



23,663,943 



124,023 



27,394 



1,426,024 



484,922 



4,667,096 



9,746,394 



463,721 



59,064 



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

$6,000... 
$7,000... 
$3,000... 
$9,000... 
$10,000. . 



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 $25,000 

$25,000 under $30,000 

$30, 000 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 



(•) 



(•) 



15,316 



(•) 
(•) 

349 
2,001 



14,105 


1,441 


8,917 


1,913 


9,659 


3,141 


21,023 


6,107 


19,412 


9,432 


9,152 


7,924 


3,692 


6,957 


747 


2,967 


345 


10,742 



3,381 



499 
692 

436 

160 

31 

12 

5 



16 

155 

221 

297 
594 

157 
259 



57 
10,695 

31,202 
58,541 
98,150 

153,891 

237,419 
293,175 
338,920 
399,897 

.2,714,763 
'2,443,424 
,1,763,389 
1,324,736 
3,573,966 

4,294,386 
2,511,433 

1,670,102 
737,379 
992,863 



(«) 

6,924 

13,846 
13,471 
28,096 

16,328 
9,103 
6,960 

13,907 

9,534 

3,617 

1,405 

340 

155 



(«) 



1,635 

2,575 

3,796 

2,850 
1,893 

1,957 
4,470 

3,524 

1,683 

1,175 

642 

330 




(«) 

1,457 

4,047 

8,429 

12,497 

16,032 
24,223 
24,349 
25,754 
24,641 

101,803 
64,828 
43,221 
29,315 
62,892 

32,926 
6,263 

1,413 
222 
71 



(») 

68,821 

74,251 

87,576 

113,913 

162,233 
233,263 
256,604 
267,019 
267,299 

1,363,322 
765,826 
363,186 
189,201 

273,273 

130,109 

31,216 

8,350 

1,527 
701 



(•) 

8,549 
15,624 
27,662 
47,132 

90,072 
163,122 
212,134 

254,442 
293,154 

2,086,264 
1,697,038 
1,043,420 
674,388 
1,331,281 

1,129,674 

456,652 

159,410 

33,313 

22,647 



(•) 



18,162 
26,943 
169,179 
96,793 
45,666 
22,793 
38,691 

27,437 

8,553 

2,280 

433 

177 



(•) 



604 

1,484 

12,684 

10,130 

6,546 

4,016 

3,792 

9,354 
3,846 

1,122 
196 

83 



Nontaxable returns, total.. 
No adjusted gross income. 



(♦) 



(♦) 



(•) 



(•) 



25,764 



4,863 



259,682 



43,020 



200,868 



70,032 



2,47' 



496 



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 



(«) 



(«) 



(«) 



(») 



(•) 

4,082 

5,102 
12,910 



(•) 

215 

1,102 
2,316 



13,044 

9,245 
11,323 
49,760 
47,116 
38,545 
30,127 
60,517 



1,998 

795 
704 
3,810 
5,194 
5,742 
6,048 
13,729 



15,247 

14,3Cf7 
21,555 
32,928 
30,955 
27,396 
19,283 
38,697 



13,128 

906 
3,336 
4,137 
6,964 
7,385 
4,294 
29,332 



(») 



(•) 



(») 



(•) 



Returns under $3,000 

Returns $5,000 under $10,000.. 
R-tums $10,000 under $15,000, 
Returns $15,000 or more 



(•) 

6,555 
14,746 
37,320 



(«) 

494 

2,000 

80,655 



III 
2,643 



(•) 
(•) 

1,776 



198,645 

1,423,301 

2,714,768 

19,327,229 



22,295 
40,306 
24,689 
62,497 



3,211 

5,939 

3,307 

19,300 



376,379 
462,267 
289,301 
557,259 



50,760 
U0,852 
104,156 
242,176 



516,138 
1,217,629 
1,368,U9 
1,766,078 



139,578 
1,027,977 
2,090,483 
6,558,337 



1,972 

51,354 

169,642 

243,232 



225 

2,341 

12,767 

44,226 



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/1968 • Returns Filed and Sources of Income 



39 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART I.— RETURNS WITH NET CAPITAL GAIN— Continued 



Adjusted gross income classes 



Taxpayments — Cent i nued 



Refundable credits 



Number of 
returns 



(Thotis. 

doUai 



Payments on 1968 
declaration 



Number of 
returns 



(Thousand 
dollar a) 



Tax due at time of 
filing 



Number of 
returns 



Amount 
(Thousand 



Overpayment 



Number of 
returns 



( Thousand 
dollars) 



Overpayment refund 



HiiTTihp-r of 

returns 



(Thousand 
dollars) 



Credit on 1969 tax 



Number of 
returns 



(Thousand 
_ dollar s} 



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 $25,000 

$25,000 under $30,000 ■ 

$30,000 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 \mder $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 



(79) 



504, 654 



(«) 
9,090 
19,731 
31,049 
38,485 

35,502 
49,081 
37,305 
36,052 
28,542 

102,011 
41,942 
20,336 
11,230 
23,243 

13,678 
4,357 
1,655 

355 
173 

236,656 



27,252 

16,236 
12,848 
40,238 

37,943 
32,506 
24,147 
45,485 



289,863 
226,910 
105,684 
118,853 



(80) 



(81) 



(82) 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



2,439,422 



2,335,093 



920,537 



671,764 



72,S3S 



2,356,771 



9,784,244 



4,083,992 



5,944,982 



2,057,903 



818,359 



(•) 

512 

90S 

1,772 

3,927 

2,370 
3,476 
3,174 
2,568 
2,281 

9,862 
6,102 
2,008 
3,546 
4,439 

9,091 
6,310 
5,044 
1,771 
3,672 

21,715 



11,593 
31,972 
59,090 
87,356 

105,472 
109,569 
112, 532 
89,640 
100,705 

434,285 
310,535 
219,326 
152,757 
299,581 

172,882 

43,820 

12,454 

2,253 

949 

82,651 



1,410 
7,524 
16,941 
35,812 

51,594 
63,942 
83,402 
71,914 
89,839 

513,256 
543,181 
540,017 
489,938 
1,717,379 

2,336,572 

1,440,489 

965,120 

387,449 
428,465 

73,451 



(*) 
111,353 
149,587 
175,120 
195,149 

189,726 
211,318 
204,398 
199,083 
208,368 

889,626 
566,399 
304,902 
173,827 
296,515 

154,467 

38,381 

10,659 

1,991 

846 

187,401 



(») 

6,811 
19,240 
33,847 
47,971 

57,037 
73,029 
70,103 
86,978 
92,811 

461,293 
429,094 
324,498 
265,577 
776,290 

1,027,611 
696,829 
589,242 
329,914 
556,741 

24,679 



(•) 

45,900 

51,963 

76,391 

101,380 

133,317 
162,646 
165, 504 
159,519 
155,708 

755,203 
360,926 
156,461 
82,712 
117,142 

51,263 

10,249 

2,698 

411 

172 

317,106 



(•) 

5,122 

7,786 

12,806 

24,109 

30,666 
40,977 
50,319 
49,726 
54,612 

263,374 
169,403 
102,932 
81,420 
191,904 

181,480 
84,684 
47,232 
13,899 
18,344 

142,488 



(«) 

42,499 

39,572 

61,701 

80,451 

102,571 
135,097 
139,300 
137,959 
136,669 

668,391 

290,449 

106,673 

46,945 

49,405 

13,593 

2,225 

549 

77 

40 

277,190 



(») 

4,852 

6,020 

9,623 

19,311 

22,627 
32,165 
39,733 
41,202 
45,522 

215,993 

118,405 

57,338 

40,306 

73,127 

49,829 

20,658 

12,318 

2,633 

5,305 

102,181 



(•) 

14,023 
17,043 
27,722 

33,865 
31,039 
30,158 
24,124 
23,788 

101,519 
82,510 
58,894 
40,713 
77,375 

41,394 

8,859 

2,372 

363 

146 

51,447 



3,258 

1,180 
890 
2,685 
2,677 
2,549 
2,422 
6,054 



5,475 

11,678 
9,265 

10,478 
7,699 

25,620 



1,882 

3,903 
3,177 
5,297 
3,153 
40,373 



13,430 

33,820 
37,194 
29,404 
24,578 
41,200 



1,039 

820 

2,017 
3,045 
3,214 
3,332 
11,212 



40,677 

27,402 
32,218 
57,932 
46,680 
38,416 
21,443 
52,338 



30,524 

2,947 
4,568 
8,303 
10,367 
11,907 
6,869 
66,503 



35,237 

24,989 
29,961 
52,342 
44,008 
32,021 
17,146 
41,436 



21,389 

1,886 
4,099 

6,753 
3,505 
7,759 
4,731 
47,009 



7,160 
4,915 



7,307 

5,776 

15,714 



22,784 
18,729 
10,408 
42,630 



247,042 

534,501 

439,537 

1,218,292 



94,764 

375,773 

521,059 

8,866,097 



779,637 
1,049,479 

893,104 
1,549,123 



121,402 

389,234 

462,645 

4,996,379 



544,039 
816,556 
762,447 
737,266 



126,143 
253,959 
274,596 
913,919 



463,664 
633,710 
674,194 
513,525 



95,314 
199,066 
225,097 
401,060 



98,931 

152,875 
104,603 
315,355 



(90) 



612,778 



(«) 
1,766 
3,184 
4,797 

8,039 
8,812 
10,586 
8,524 
9,091 

47,382 
50,998 
45,094 
40,614 
116,778 

131,651 
64,026 
34,916 
11,211 
13,039 

40,306 



4,149 

2,087 

19,494 



30,829 
54,694 
49,500 
517,861 



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/1968 • Returns Filed and Sources of Income 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 

PART II.— RETUfiNS WITH NET CAPITAL DDSS 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS 



Adjusted gross income 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 
(Thousand 
dollar a) 



Business or profession 



Net profit 



Number of 
returns 



Amount 
( Thou said 
dollars) 



Niunber of 
returns 



Amount 

(Thousand 
dollars) 



Net profit 



Number of 

returns 



Amount 

( Thousand 
dollars) 



Number of 
retur.s 



/Imovint 
(Thousmd 
dollars) 



(1) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



_a2i_ 



Jl3)_ 



Grand total 

Taxable returns, total 

Under $1,CX)0 

$1,000 under $2,000 

$2,000 linder $3,000.'. 

$3,000 under $^,000 

$^,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 $25,000 

$25,000 under $30,000 

$30,000 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 

$3,000 under ■$'i,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 



1,367,629 



4,443,136 



'20,513,016 



1,083,413 



13,630,871 



231,068 



2,737,975 



180,449 



248,178 



48,743 



1,219,568 



3,992,539 



20,206,555 



1,019,401 



13,390,499 



204,831 



2, 643,934 



48,108 



101,942 



42,076 



203,850 



36,740 



(«) 

10,712 

26,395 

33,538 

45,177 

66,149 
71,355 
76,224 
75,630 
78,833 

293,427 
176,796 
89,815 
46,615 
78,516 

38,791 

7,952 

1,209 

130 



(•) 

11,048 

33,098 

66,372 

111,359 

153,786 
212,444 
231,897 
231,873 
250,034 

1,034,560 
643,807 
327,148 
177,040 
308,827 

156,516 

30,737 

4,156 

479 

156 



1,861 

16,779 

65,382 

115,691 

203,387 

364,369 
461,571 
570,032 
644,709 
751,570 

3,606,517 
3,029,847 
1,999,426 
1,272,632 
2,959,720 

2,565,633 
1,033,087 

339,569 
90,893 

113,880 



91,753 



7,521 

20,228 
22,729 
32,581 

43,669 
62,009 
62,235 
65,336 
69,750 
266,679 
156,251 
76,490 
35,110 
60,726 

27,341 
4,355 

785 
72 
34 



12,978 

49,344 

87,629 

139,577 

259,760 
402,160 
467,453 
526,210 
638,207 

3,121,552 

2,439,958 

1,459,135 

742,372 

1,591,834 

1,077,613 

293,422 

68,538 

6,631 

6,136 



(«) 
4,507 
4,933 
6,474 

11,729 
9,119 
12,108 
11,479 
11,205 

38,560 
27,357 
17,294 
12,555 
22,782 

10,718 

1,638 

181 

14 



(♦) 
8,776 
12,069 
20,383 

40,376 
27,183 
61,705 
53,666 
45,317 

262,709 
278,711 
248,330 
227,410 
643,887 

540,409 

139,683 

24,615 

3,906 

1,112 



(•) 

3,884 

3,042 
2,764 

3,870 
3,841 
3,718 

11,259 
6,054 
3,294 
1,373 

2,310 

1,396 

429 

103 

34 

12 



(«) 
5,587 

4,871 
4,072 
3,045 
6,628 
5,284 

12,331 

11,429 

6,901 

5,710 
9,179 

9,247 
6,743 
2,067 
1,910 
1,557 



(«) 
> 3,791 
4,789 
2,735 
6,053 

3,043 
3,937 

8,507 
3,600 
1,620 
736 
1,608 

793 

120 

18 

2 

2 



(•) 

10,014 

14,359 

8,650 

21,059 

14,322 
18,607 

41,312 
27,111 
12,885 
6,333 
15,311 

10,737 

1,811 

603 

41 



(.) 
4,359 

} 6,189 

} 5,196 

! 10,345 

2,734 
1,445 
1,260 
2,265 

1,472 
349 
95 
15 



(«) 

6,639 

8,371 

7,472 

18,929 

7,155 

6,676 

3,796 

12,729 

11,338 

4,664 

1,730 

771 

257 



148,061 



450,597 



'306,460 



64,017 



240,374 



26,237 



94,041 



17,471 



78,503 



44,330 



12,003 



47,117 



20,744 
17,289 
18,993 
25,284 
22,768 
13,839 
11,433 
17,706 



49,746 
28,244 
44,882 
72,243 
71,331 
52,585 
48,242 
83,324 



2 137, 074 
5,492 
15,546 
37,008 
56,296 
48,143 
51,330 
229,719 



9,024 
13,580 

7,632 
10,709 
7,877 
6,250 
8,945 



37,421 
14,889 

15,064 
29,347 
24,732 
28,651 
90,220 



(*) 

4,182 

4,259 
3,239 
3,809 
3,115 
5,693 



(») 

3,859 

6,429 

5,660 

14,291 

10,992 

40,962 



6,252 
1,551 
2,421 

4,310 
2,937 



44,553 
3,953 
2,397 

10,027 
17,578 



(♦) 

3,032 

3,266 
2,305 

3,676 
3,033 



(•) 



4,800 
4,878 



9,988 
20,333 



3,730 

j 2,803 
( } 2,516 
' \ 1,368 



24,967 
(«) 
8,403 

3,960 
8,531 



243,379 
382,227 
295,550 
441,473 



596,352 
1,144,702 
1,046,411 
1,655,671 



'479,840 

2,886,338 

3,632,724 

13,514,064 



138,131 
314,663 
268,113 
362,511 



439,681 
2,341,438 
3,138,886 
7,710,866 



38,631 
60,237 
39,403 
92,797 



97,495 

252,027 

273,522 

2,114,931 



20,323 
18,746 
11,315 
15,190 



70,260 
32,708 
13,346 
64,135 



22,087 

13,223 

9,039 

8,595 



48,511 
75,741 
47,779 
76,147 



16,030 

13,972 

8,894 

9,847 



47,158 
22,059 
16,293 
53,360 



Adjusted gross income classes 



Partnership 



Net profit 



Number of 
returns 



Amount 

(Thousand 



Number of 
returns 



Amount 
(Thousand 



Sales of 

capital 

assets 

(Net loss) 

(Thousand 
dollars) 



Ordinary gain from 

sales of depreciable 

property 



Number of 
returns 



Amount 
(Thouaand 
dollars) 



Sales of property other than capital assets 



Net gain 



Number of 

returns 



Amount 
(Thousand 
dollars) 



Number of 
returns 



Amount 

( Thousand 
dollars) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



Grand total. 



123,385 



62,683 



198,844 



18,796 



4,341 



6,444 



14,441 



43,948 



Taxable returns, total. 



116,207 



121,358 



749,645 



12,473 



15,725 



3,767 



3,105 



9,739 



26,826 



Under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



(•) 

8,794 

5,220 

6,532 

18,158 
15,551 
13,431 
10,161 
19,887 

13,336 

2,719 

432 

39 
10 



(«) 
24,794 



18,130 

34,197 

96,734 
Ul,917 
129,434 
147,517 
356,732 

493,513 

190,322 
61,703 
11,523 
3,892 



4,221 



5,730 

7,155 

9,708 
5,393 
4,261 
3,400 
5,744 

4,082 
785 
197 



10,761 



6,885 

6,036 

10,655 

8,395 

8,951 

10,239 

16,714 

26,570 
7,902 
4,185 
1,630 
1,885 



(«) 

5,203 
16,615 
19,479 
29,065 

39,939 
42,543 
51,779 
47,487. 
44,035 

164,884 

103,533 

54,664 

32,990 
57,234 

30,687 

6,861 

1,072 

118 

51 



1,686 



2,093 
2,772 

2,076 
841 
771 

1,393 

672 

131 

29 

5 

4 



. (.) 



2,701 



(*) 



2,155 



3,184 

2,534 
668 

752 
1,817 

1,102 

236 

53 

25 



129 

24 

6 

1 
1 



269 

77 



(«) 
( 1,958 



1,633 
504 
256 

1,033 

962 

176 
53 



(*) 



(») 
4,368 



6,359 

6,028 

455 

1,599 

2,852 

3,568 

909 

570 

103 

11 



Nontaxable returns, total.. 
No adjusted gross income. 
Under $600. 



7,178 



30,736 



11,959 



77,439 



114,530 



2,492 



3,069 



(«) 



(•) 



4,702 



17,122 



$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 



(») 
(•) 



(•) 



(«) 



3,444 
(«) 



4,173 



4,175 



43,990 
(•) 



25,781 



28,904 

11,977 
1J,606 
16,325 
15,169 
10,702 
7,328 
11,569 



(*) 
(«) 



(«) 
(«) 



(«) 

(«) 

U.) 



(«) 
(•) 
■(») 



(•) 
(*) 



(♦) 
(•) 



4,678 



Returns under $5, 000 

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



12,561 
15, 699 
18,513 
76,612 



26,306 

68,406 

100,422 

1,522,366 



10,328 
17,749 
10,269 
24,337 



59,130 
27,625 
16,416 
95,673 



174,777 
234,448 
166,363 
288,593 



2,580 
4,516 
1,838 
5,981 



2,641 

6,187 
2,610 
7,356 



(•) 

1,702 

664 

1,045 



(•) 

2,122 
11 
945 



1,975 
4,736 



14,186 
6,239 
6,732 

16,791 



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/1968 • Returns Filed and Sources of Income 



41 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS; SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 













FAHI II HZTUHHS WITH NET CAPITAL 


IDSS— Continued 






























Rents and royalties 


Estates and trusts 




Dividends in adjusted 


Interest received 


annuities 




















gross income 




(taxable portion) 


Net income 


Net loss 


Net income 


Net loss 


Adjusted gross income 


















classes 




Ajcount 




Amount 




Amount 




Amount 


Number of 


Amount 


Number 

of 
returns 


Amount 


Number 

of 

returns 


Amount 




retxims 


(Thousand 
dollars) 


returns 


( Thousand 
dollars) 


returns 


(Thousand 
dollars) 


returns 


(Thousand 
dollars) 


returns 


dollars) 


(Thousand 
dollars) 


dollars) 




(25) 


(26) 


(27) 


(23) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 




516,621 


2,148,697 


1,053,319 


988,240 


86,507 


239,698 


199,559 


398,137 


143,482 


178,538 


49,803 


150,136 


3,250 


5,480 






Taxable returns, total 


469,408 


2,010,275 


951,323 


896,874 


71,719 


211,657 


166,465 


365,775 


126,820 


144,062 


44,864 


136,567 


3,076 


4,772 








(•) 


(•) 


_ 


_ 


_ 


_ 


_ 


- 


- 


- 


- 


- 


$1,000 under $2,000 

$2,000 under $3,000 


} 10,058 


14,966 


( 6,326 
I 14,534 


2,634 
4,102 


(•) 


(») 


(-) 

( } -''° 
\ 7,503 


(») 


(•) 


(•) 


1 (.)' 


(•) 


- 


: 


$3,000 under $4,000 


3,299 


8,159 


20,805 


12,222 


} 10,579 










1 




~ 


~ 


$4,000 under $5,000 


21,568 


20,133 


32,816 


30,075 










'1 




~ 


" 


$5,000 under $6,000 


19,839 


32,280 


40,482 


33,751 


8,622 


23,934 


13,947 


15,205 


9,283 


7,316 


>8,453 


9,505 


\ 


- 


$6,000 under $7,000 


14,164 


8,362 


45,596 


16,102 


} 8,789 




j 6,962 


11,433 


6,794 


3,758 






- 


~ 


$7,000 under $8,000 


25,311 


52,467 


54,537 


37,769 




( 9,911 


8,005 


11,772 


14,216 


J 




L (*) 




$8,000 under $9,000 


20,556 


37,850 


64,666 


33,648 


} 8,003 


20,495 


1 5,645 


11,301 


4,414 


3,574 


) 




- 


~ 


$9,000 under $10,000 


27,467 


32,313 


55,847 


35,855 


\ 6,075 


5,858 


9,282 








" 


~ 


$10,000 under $15,000 


34,218 


137,406 


226,302 


136,248 


9,050 


22,825 


36,697 


46,070 


30,906 


23,268 










$15,000 under $20,000 


71,241 


136,448 


150,286 


127,864 


8,794 


23,397 


24,793 


40,452 


18,942 


17,946 










$20,000 under $25,000 


47,136 


117,366 


79,905 


85,068 


4,734 


15,437 


14,072 


36,658 


9,469 


14,433 


3,459 








$25,000 under $30,000 


27,057 


113,782 


40,775 


54,957 


2,801 


12,687 


7,455 


22,841 


4,823 


6,955 






) 




$30,000 under $50,000 


53,288 


262,292 


71,216 


125,871 


3,882 


19,803 


17,371 


65,047 


7,438 


13,433 


4,408 


14,561 






$50,000 under $100,000 


30,711 


344,682 


36,201 


104,454 


2,419 


14,028 


9,033 


59,532 


4,483 


12,791 


3,779 


24,907 


' 




$100,000 under $200,000 


7,181 


364,513 


7,523 


39,768 


572 


4,380 


1,772 


21,551 


1,940 


5,916 










$200,000 under $500,000 


1,141 


162,394 


1,135 


11,798 


147 


1,445 


313 


8,594 


192 


2,185 


323 








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


124 


67,170 


122 


2,881 


20 


145 


43 


1,307 


21 












$1,000,000 or more 


49 


97,492 


47 


1,762 


6 


37 


17 


1,292 


13 


225 


15 




~ 


" 


Nontaxable returns, total.... 


47,213 


138,415 


101,996 


91,367 


14,788 


28,042 


33,094 


32,366 


16,662 


34,476 


4,939 


13,625 


(») 


(«) 


No adjusted gross income... 


(») 


(•) 


13,409 


12,966 


(♦) 


(*) 


3,135 


3,803 


3,787 


15,636 


(♦) 


(«) 


(*) 


(•) 




I 11,742 
8,544 


6,367 


12,017 
14,116 


5,675 
9,214 


10,915 


14,047 


(») 
} 13,067 


(♦) 
6,979 


} 6,119 


3,105 






'(♦) 


(*) 




- 


$1,000 under $2,000 


10,483 


18,863 


18,315 


) 




) 2,047 


2,332 


- 


- 


$2,000 under $3,000 


8,816 


14,499 


15,987 


10,234 










1 








" 


~ 


$3,000 under $4,000 

$4,000 under $5,000 


1 8,554 
6,766 


9,705 


9,946 
7,434 


12,732 
5,074 


> 3,596 


13,712 


4,356 


1,796 






. 




L(*) ' 


(*) 


$5,000 or more 


91,712 


10,224 


17,157 






( 3,373 


3,323 


2,664 


12,420 






(») 






80,372 
U.2,409 


89,959 
173,541 


168,455 
268,535 


123,288 
163,960 


26,418 
27,615 


41,941 
82,966 


42,081 
45,386 


34,672 
56,629 


21,046 
43,620 


32,109 
41,436 


9,981 
10,699 


12,670 
23,702 


(«) 
(») 


(*) 


Returns $5,000 under $10,000. 


(*) 


Returns $10,000 under $15,000 


84,985 


139,464 


227,845 


137,588 


9,050 


22,825 


36,886 


46,177 


31,194 








(•) 




Returns $15,000 or more 


238,855 


1,745,723 


388,484 


563,404 


23,424 


91,966 


75,206 


260,659 


47,622 


76,996 


22,601 








Partnership and est 
trusts not alio 


ites and 
able 




Statutory 


adjustment 




Standard deduction 








Net loss 


sources 






deductions 


Total 


Minimum 




10 percent 










(net) 


Number of 


Amount 










classes 


Number 


Amount 


Num 


ler 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


fiiT^unt 






(Thousand 






(Thousand 


(Thousand 




(Thousand 


(Thousand 




(Thotismd 




(Thousand 


returns 






returns 


dollars) 


ret 


ims 


dollars) 


dollars) 




doltara) 


dollara) 




dollars) 




dollara) 










(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


Grand total 


3,U2 


4,480 


3, 


155 


3,186 


122,942 


2Cf7,910 


285,557 


4,037,514 


280,720 


195,996 


103,156 


50,281 


177,564 


145,716 


Taxable returns, total 


3,126 


4,471 


2, 


049 


2,845 


156,552 


202,756 


276,254 


3,716,926 


216,865 


164,507 


42,985 


20,424 


173,880 


144,084 


Under $1,000 








_ 


_ 


(•) 


_ 


_ 


(•) 


(•) 


(♦) 


(») 


(•) 




- 


- 


$1,000 under $2,000 


„ 


_ 




_ 


_ 


3,394 


1 (•) 


(») 


4,733 


8,021 


2,440 


8,021 


2,440 




- 


- 


$2,000 under $3,000 

$3,000 under $4,000 


_ 


_ 




_ 


_ 






( 16,168 


12,316 


4,162 


11,980 






(») 


(») 


_ 


_ 




_ 


_ 


1,81. 


\ 5,830 


8,891 


\ 28,661 


11,068 


4,730 


•8,151 


3,720 




13,269 


5,634 


$4,000 under $5,000 


(•) 


(») 




- 


- 


480 






( 50,133 


15,792 


8,016 


5,440 










$5,000 under $6,000 

$6,000 under $7,000 


- 


- 




- 


- 


2,29- 
12,260 


15,599 


7,817 


85,861 
102,543 


17,868 
22,741 


10,172 
15,078 


7,114 


5,419 


j 


15,305 
18,190 


8,446 
11,385 


$7,000 under $8,000 

$8,000 under $9,000 


(») 


(») 


(* 


1 


(«) 


6,561 


7,792 


7,954 


135,547 


15,244 


11,535 


(•) 


(•) 


















ll,64i 


12,056 


8,687 


137,160 


15,867 


12,685 


- 


- 








$9,000 under $10,000 


^ 






- 


- 


2,84£ 


8,111 


6,214 


138,056 


19,n2 


19,024 


- 


- 








$10,000 under $15,000 








634 


671 


23,566 


54,168 


59,932 


673,581 


52,463 


51,887 


- 


- 




52,463 


51,887 


$15,000 under $20,000 


, 1,522 


1,480 




24,844 


36,096 


44,438 


530,527 


14,904 


14,798 


- 


- 








$20,000 under $25,000 


/ 










7,192 


20,377 


32,161 


344,376 


5,148 


5,143 


- 


- 








$25,000 under $30,000 








222 


752 


12,637 


10,036 


17,201 


217,458 


1,820 


1,815 


- 


- 








$30,000 under $50,000 


J 




{_ 


19,904 


19,828 


45,631 


492,462 


1,953 


1,948 


- 


- 








$50,000 under $100,000 


133 


2,368 




49 


119 


17,992 


10,269 


31,124 


418,398 


710 


707 


- 


- 




710 


707 
34 


$100,000 under $200,000 


24 


172 




33 


523 


6,006 


1,333 


5,025 


185,930 


34 




- 


- 






$200,000 under $500,000.... 


a 


165 




9 


137 


2,302 


150 


888 


86,460 


3 


3 


- 


- 








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


2 


8 




1 


(') 


101 


10 


37 


29,205 


- 


- 


- 


- 




~ 


~ 


$1,000,000 or more 


- 


- 




1 


65 


501 


- 


- 


39,320 


- 


- 


~ 


~ 




~ 


" 


Nontaxable returns, total.... 


(«) 


(«) 


(*) 


(•) 


^33,610 


5,154 


9,302 


320,591 


63,855 


31,491 


60,171 


29,857 


3,684 1 


1,633 


No adjusted gross income... 


(•) 


(«) 


(• 


) 


(*) 


339,167 


(») 


(•) 


- 


- 


- 


- 


- 




- 


- 




(*) 


(*) 


(« 


) 


(») 


3,339 
3,845 


(») 


(*) 


7,576 
16,401 
23,851 


16,435 
13,170 
15,326 


5,879 
5,672 
7,419 


16,413 
13,170 
14,086 


5,879 
5,672 
7,273 




(♦) 
(•) 


(*) 




- 


$1,000 under $2,000 


(•) 


$2,000 under $3,000 








_ 


_ 


484 


3,566 


5,889 


32,411 


9,869 


5,832 


) 




1 


- 


- 


$3,000 under $4,000 


_ 


_ 




- 


- 


%110 






I 26,720 


} 5,979 


4,222 


S 14,763 






- 


~ 


$4,000 under $5,000 


_ 


_ 




- 


- 


(•) 

'2,247 
















2,422 


1,487 


$5,000 or more 


(») 


(•) 


(* 


) 


(•) 


1,029 


1,842 


188,301 


3,076 


2,467 


1,739 












(«) 
(•) 


(») 
(») 


(« 
(* 


) 


(•) 
(») 


^25,467 
35,660 


11,056 
44,352 


16,606 
31,630 


232,331 
654,333 


109,077 
94,193 


48,702 
70,545 


93,125 
10,031 


42,335 
7,946 




15,952 
84,162 


6,368 


Returns $5,000 under $10,000 


62,599 


Returns $10,000 under $15,00C 


(») 


(*) 


(. 


) 


(•) 


23,493 


54,171 


59,936 


685,011 


52,839 


52,263 


- 


- 






24,486 


Returns $15,000 or more 


524 


3,279 




902 


2,022 


89,256 


98,331 


177,385 


2,465,839 


24,611 


24,486 


" 


" 







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.' 



42 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 













PART II.- 


-RETURNS WITH NET 


CAPIIAi LOSS 


— Cont 


inued 


























Itemized deductions 


Exemptions 

(Thotii^d 
dollars) 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 

credits 

(Ttsiuaand 
dollars) 


Surcharge 


Tax credits 


Adjusted gross income 


Number of 
returns 


Amount 

(Thottsmd 
dollars) 


Number of 
retui-ns 


Amount 

(Thoos^d 
dollars) 


Number of 
returns 


Amount 

(Thous^d 
dollars) 


Retirement income 
credit 


Investment credit 


classes 


Number of 
returns 


Amount 
(Thousmd 
dollars) 


Number of 
returns 


Anount 

(Thousand 
dollars) 




(53) 


(54) 


(55) 


(56) 


(57) 


(53) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 




1,066,165 


3,841,519 


2,665,862 


12b,4L>9 


1,241,220 


14,138,084 


3,629,281 


1,111,069 


267,774 


47,112 


5,062 


139,184 


36,933 






Taxable returns, total 


1,002,703 


3,552,422 


2,395,523 


- 


1,219,568 


14,094,066 


3,621,281 


1,104,469 


267,306 


38,051 


4,315 


127,353 


30,832 




(») 
2,691 
14,079 
22,470 
29,385 

48,281 
48,614 
60,980 
59,a3 
59,021 

240,964 
161,892 
84,667 
44,795 
76,563 

38,081 

7,918 

1,206 

130 

52 


(«) 
2,293 
12,006 
23,931 
42,117 

75,689 

87,465 

124,012 

124,475 

119,033 

621,695 
515,729 
339,234 
215,643 
490,514 

417,691 

185,896 

36,457 

29,205 

39,320 


1,321 
6,629 
22,859 
39,823 
66,815 

92,272 
127,466 
139,138 
139,124 
150,020 

620,736 
336,284 
196,289 
106,224 
185,296 

93,910 

18,442 

2,494 

287 

94 


- 


(«) 

10,712 
26,395 
33,538 

45,177 

66,149 

71,355 
76,224 
75,680 
78,833 

293,427 

176,796 

39,815 

46,615 

78,516 

38,791 

7,952 

1,209 

130 

52 


(•) 
5,399 
26,318 
47,138 
86,447 

186,237 
231,562 
295,347 
368,424 
463,493 

2,312,202 
2,113,037 
1,458,765 
948,954 
2,231,963 

2,053,335 

828,717 

250,615 

61,400 

74,467 


23 

766 

3,388 

7,093 

13,560 

30,066 

37,351 
49,042 
62,375 
80,942 

417,635 
413,880 
311,022 
221,058 
613,748 

737,836 

386,843 

143,669 

39,581 

50,893 


13,097 
17,602 
20,435 

52,095 
58, XO 
65,875 
73,012 
76,756 

290,075 
175,745 
88,863 
46,479 
78,210 

38,582 

7,922 

1,200 

130 

51 


118 
317 
614 

1,755 
2,386 
3,267 
4,542 
5,888 

30,830 
30,765 
23,074 
16,508 

45,842 

55,108 
28,897 

10,672 
2,975 
3,743 


(•) 

5,479 

} 7,427 

9,474 

2,363 
2,480 
2,407 
2,604 

1,879 

1,549 

164 

18 

7 


(») 
483 

1,196 

890 

353 
373 
248 
264 

249 
74 

24 

3 
1 


(•) ' 

3,199 

7,880 
( 

10,590 

1 6,321 

6,380 

( 20,346 

14,628 

10,538 

9,750 

18,807 

13,925 

2,952 

509 

66 

25 




$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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

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


(») 
154 

768 

1,236 

368 
1,607 

4,238 
3,429 
2,376 
2,269 
4,909 

5,594 

2,377 
331 
112 






Nontaxable returns, total 


63,462 


289,100 


270,358 


126,409 


21,652 


44,021 


8,001 


6,600 


469 


9,061 


747 


11,831 


6,050 


No adjusted gross income... 
Under $600 


(•) 
5,823 
9,958 

12,899 

11,287 
8,011 

14,630 


(«) 

10,729 
16,432 
26,579 
24,978 
22,851 
185,834 


29,848 

16,946 
26,929 
43,346 
42,799 
31,551 
23,945 
49,994 


20,744 

17,289 
18,993 
23,838 
17,883 
11,979 
6,439 
9,244 


(•) 
} 6,745 

4,999 
8,462 


(•) 
4,603 

5,491 
33,609 


(•) 

( 408 

\ 230 

840 

6,489 


6,600 


469 


\ 9,061 


747 


C (•) 
( 4,894 
I 6,927 


- 






$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


(•) 
1,067 






Returns under $5,000 

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


118,558 
288,034 
242,711 
416,862 


183,629 

583,788 

632,749 

2,441,353 


357,811 
686,321 
627,847 
993,403 


117,165 

7,306 

545 

893 


131,214 
374,421 
295,005 
440,580 


175,959 
1,557,345 
2,321,899 
10,032,881 


26,851 

261,645 

419,291 

2,921,494 


53,006 
328,750 
291,598 

437,715 


1,098 

17,915 

30,953 

217,808 


10,820 

16,117 

6,691 

13,484 


683 
1,998 

784 
1,597 


12,357 
33,434 
21,539 
71,804 


1,453 

5,978 

5,515 

23,987 




Tax credits— Continued 


Income tax 
after 
credits 

(Thousartd 
dollars) 


Tax from 
recomputing prior year 
investment credit 


Self- employment tax 


Taxpayments 


Adjusted gross income 


Foreign tax credit 


All other tax 

credits 


Number of 
returns 


Amount 

( Thousand 
dollars) 


Income tax withheld 


Excess social security 
taxes withheld 


classes 


Number of 
returns 


Amount 
(Thouaand 
dollmrai 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousmtd 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 




(66) 


(67) 


(68) 


(69) 


(70) 


(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 




19,641 


11,656 


2,301 


717 


3,842,708 


23,288 


5,553 


273,208 


93,860 


1,035,442 


2,229,075 


109,548 


15,731 




Taxable returns, total 


19,205 


9,984 


2,185 


663 


3,842,708 


18,789 


4,759 


234,912 


86,157 


984,862 


2,204,549 


108,574 


15,546 


Under $1,000 


(«) 

(•) 

(•) 
4,337 
2,069 
1,423 
1,412 
3,833 

3,454 

1,107 

314 

52 

21 


(») 

(•) 

(•) 
737 
577 
493 
452 
2,958 

2,766 

776 

622 

501 

90 


(♦) 
(•) 
1,187 

282 

im. 

35 
4 

1 
1 


(•) 
(•) 

415 

8 

31 

17 

2 

10 

(') 


28 

737 

3,810 

7,267 

13,966 

30,806 
38,489 
51,124 
65,991 
84,994 

442,696 
439,876 
( 330,841 
234,593 
651,446 

784,300 
412,493 
152,359 
41,930 
54,464 


1 '*' 

3,090 

J 5,355 

2,165 
1,543 
1,099 
1,365 
1,726 

1,819 

423 

118 

20 

13 


(») 

893 

756 

247 
502 
203 
404 
890 

573 

144 

38 

28 

9 


(•) 

12,526 
9,990 

14,527 
13,513 
13,481 
12,147 
( 13,704 

39,679 
26,302 
18,693 
13,908 
26,177 

14,726 

2,328 

324 

33 

9 


(•) 

2,124 

2,489 

3,387 
3,676 
4,607 
4,176 
4,125 

14,898 
11,471 
8,237 
6,322 
12,128 

7,009 

1,109 

148 

13 

4 


(•) 
21,017 

21,722 
31,924 

47,533 
58,977 
61,633 
65,002 
68,620 

263,131 

152,197 

73,369 

32,912 

55,139 

24,5(2. 

4,218 

639 

54 

22 


(•) 
6,640 

10,342 
16,571 

34,049 
47,545 
62,002 
70,996 
88,599 

441,568 
378,059 
244,900 
130,683 
310,725 

259,394 

79,657 

19,368 

1,504 

1,660 


(«) 
6,238 

10,574 

35,521 

24,610 

8,652 

6,083 

9,573 

5,534 

1,262 

171 

11 

4 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50, 000 

$50,000 under $100,000 

$100,000 under $200,000.... 

$200,000 under $500,000 

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


(•) 

222 

525 

3,094 
3,291 
1,343 
1,007 
2,960 

2,303 

658 

116 

4 






Nontaxable returns, total.... 


(•) 


(•) 


(♦) 


(•) 


- 


4,499 


790 


38,296 


7,705 


50,580 


24,525 


974 


185 


No adjusted gross income... 


(•) 


(.) 


(») 


(•) 


- 


(•) 
(•) 

2,812 


(•) 
(•) 

425 


(*) 
6,963 

6,682 
4,486 
6,323 
4,066 
' 8,179 


(•) 

634 

683 

727 
1,237 
1,114 
3,023 


8,365 
(.) 
J 11,009 

7,201 
5,694 
6,093 
7,633 


5,034 
(•) 
1,934 

1,881 
2,293 
2,944 
9,923 


(») 

{ (.) ; 


(•) 






$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


(•) 
(») 








(•) 
(») 
4,673 
13,790 


r.i 

1,239 

10,410 


l^\ 


f^\ 


TS Qnn 


/ 


'J^n 


jn-t 


9,528 
22,131 
15,492 
46,709 


119,812 
307,670 
264,159 
343,801 


48,442 

307,702 

443,031 

1,429,900 


(*\ 


l>t\ 


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




(*) 
(«) 

1,U5 




(•) 
(») 

478 


2 

4 

3,1 


71,404 
-i2,696 

02,801 




8,641 
2,380 
8,202 




1,621 
314 

2,877 


73 
41 
103 


,651 
,027 
,057 




17,328 
35,621 
56,141 




788 

3,127 

11,773 



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/1968 • Returns Filed and Sources of Income 



43 



Table 1.19— RETURNS WITH NET GAIN OR NET LOSS FROM SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSESS —Continued 

PART II RETURNS WITH NET CAPITAL IDSS— Continued 



Adjusted gross income classes 



Taxpayments — Continued 



Refundable credits 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Payments on 1968 
declaration 



Number of 
returns 



Amount 
(Thousand 



Tax due at time of 
filing 



Number of 
returns 



Amoujit 
(Thousand 
doUars) 



Overpayment 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Overpa^/ment refund 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Credit on 1969 tax 



Number of 
returns 



Amount 

(Thousand 
dollars) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



(79) 



(80) 



(81) 



(82) 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



63,074 



5,545 



396,440 



1,708,749 



444,821 



533,010 



860,134 



168,389 



44,360 



3,859 



370,561 



1,686,750 



421,651 



528,905 



672,873 



347,249 



151,349 



(•) 
6,204 

8,932 
4,438 

9,549 

4,328 
3,361 
1,213 

2,822 

1,810 
457 

no 

25 

10 



(«) 



568 
445 



357 

168 

83 

197 

564 

184 

60 

19 

3 



(•) 
8,007 
8,142 
7,879 

19,099 
12,013 
18,663 
16,360 
16,266 

57,835 
49,766 
36,918 
25,744 
51,883 

31,457 

7,194 

1,138 

129 

52 



(») 
3,805 
3,344 
4,080 

13,848 
8,194 
13,979 
17,798 
17,937 

70,103 
91,784 
96,549 
104,425 
314,628 

445,942 

280,288 

115,215 

36,316 

48,243 



(*) 
6,870 
5,587 

17,322 

18,776 
14,503 
20,362 
17,697 
18,953 

86,621 
66,049 
41,901 
24,137 
46,113 

25,883 

5,897 

820 

80 

33 



(•) 
1,074 
1,236 
4,303 

4,732 
4,143 
5,595 
6,314 
7,460 

37,590 
44,985 
40,193 
33,131 
99,286 

132,637 

69,349 

24,823 

5,502 

6,067 



(•) 
25,001 

27,783 
27,358 

47,038 
56,775 
55,862 
57,906 
59,880 

206,668 

110,244 

47,605 

22,208 

32,334 

12,868 

2,046 

389 

50 

19 



(•) 
6,762 

6,334 
8,709 

18,569 
17,477 
26,037 
25,098 
25,025 

95,109 
66,621 
43,866 
28,004 
63,345 

48,960 

16,387 
6,535 
1,373 
1,498 



(•) 
20,875 

24,095 
24,328 

36,588 
53,031 
50,450 
54,495 
51,857 

189,756 

95,757 
35,602 
13,897 
15,862 

3,562 

443 

64 



(») 
4,457 

5,529 
7,558 

12,948 
16,482 
23,244 
21,879 
20,484 
85,461 
55,172 
29,330 
16,235 
27,431 

14,717 

4,306 

1,541 

150 

65 



(«) 
I 9,686 

14,429 

4,489 
8,423 
8,115 
8,857 

22,382 
17,794 
14,530 
9,797 
18,840 

10,2(K 

1,712 

352 

45 

17 



18,714 



1,534 



25,879 



21,999 



23,170 



4,106 



65,898 



44,058 



52,722 



32,610 



17,040 



(*)■ 
5,800 
5,362 
5,339 



(•) 



507 
614 



(«) 

} 5,368 

} 6,626 

} 5,455 
4,026 



(•) 
1,729 
3,056 

4,213 
6,949 



(•) 
3,715 



8,024 



(♦) 
237 

1,343 

2,223 



11,510 

7,368 
7,168 
9,184 
9,023 
6,780 
6,040 
3,825 



10,927 

1,534 
1,266 
2,986 
2,754 
2,923 
5,797 
15,821 



9,788 
(♦) 
11,592 

8,130 
11,062 

6,514 



7,634 

(♦) 

2,475 

2,412 

7,594 

11,422 



3,105 
(•) 
5,362 

6,841 



22,461 

19,088 

7,212 

14,313 



1,657 

1,425 

697 

1,766 



47,897 

84,449 

58,966 

205,128 



26,552 

74,133 

70,850 

1,537,214 



51,587 
94,660 
87,286 
211,283 



9,633 

29,527 

37,302 

456,043 



139,417 
283,767 
203,072 
223,878 



50,301 
118,416 

97,000 
234,308 



117,708 
251,336 
190,536 
166,015 



38,992 

99,370 

36,949 

154,547 



28,321 
42,557 
23,779 
73,732 



(90) 



170,168 



153,722 



(*) 
3,027 

6,771 

995 
2,793 
3,219 
4,541 

9,648 
11,449 
14,537 
11,769 
35,914 

34,244 
12,081 
4,994 
1,223 
1,433 



11,447 



3,292 
(*) 

1,778 



11,309 

19,046 

10,051 

129,762 



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

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



44 



Individual Returns/1968 • Returns Filed and Sources of Income 



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45 



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46 



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O rH oj c^ 
(^ (M O CM 

O O- -.J lA 



>0 [^ CD lO *0 



ON ^ M- rM C 
f^ -3 to -A r 
AJ ON W nO r 



M) fV rH op lA 
On tM ON -^ C- 
lA rH ON M CO 



O CO »o n 
f^J lA ON ^ 
CM 00 lA rH 



-O O CM fNJ 
rH "A ^ tn 
CO CO On -4' 

^M CNJ C^ C- 



rH O >J -^ rH 
^ -J^ O ^ m 

vO O -J- ON f^ 



- -J >t 



CO rH "A CO C^ 
^0 ON lA n O 



fN ^ tn CO 
f^ CO lA C- 
rH I> O •* 

O -O lA c^ 



•O -.f -J- ON 

•n CM r- -j 



»0 --J- rH ^ nO 
CD rH (> lA -^ 
fn <n lA to CM 



>t nD t- ON to 
O cn O 0> 'O 
d <n rH <A -4- 



^-^ •>! (M r 



Sr~ O CO >t 
rH nO 



r rH :^ nd 

- rH O O 

J n ON ON 



lO <jv D- r-- o 



5 e- 



D- :^ ON o 

t^J -^ -A lA 

r- CD NO tn 

* t- -J- 00 -o 



rH >J tn CO CO 
'O to tn rH 
-J- -J rH 



r- CO "A tn 
lA o -^ c^ 

lA ON ^ [^ 

to rH r- r- 

o- a> sr tn 



CO 00 f^ rH vO n 
rH f^ f^ CO C- > 



r~ rH ^ On >t 
>t C- CO -^ CO 
to rH CO nO u^ 



\0 ^D >0 On >0 



•£> O rH ^ NO 
>f %0 lA %D O 

f^ O f^ rH OJ 



ON -* ^0 CM 
•O (»^ H lA 
H rH ^ O 



:- rH CO CM rH •>* 
rvj lA oj \D t> -.J 
rM O -^ m lA rH 



S-4 o CM : 
■A ->J- CM 
On ^ rH 



■O 1^ -4 r^ 

^ n tn r- 

^ ON M- CO 



% rH CO C 
rH n r 



CM lA en CM 



o 5 ^ 



C- CO to Al NO CO 
rH O -.J- CO :^ -J 

CM tn CM lA O <M 



p O -* rH rH 
f O Al en rH 



>!■ rH Al C^ rH 
rH I> ON O C- 



IM CM [^ CO O C~ 



>t lA [M CO 
(N "A CO C~- 
vO CM O NO 



^ O -4- lA NO 
\0 lA C-- O -^ 
<A rH nD n O 



3C0 (^ O lA 
(^ O CO Q> 

o CM rg n o 



rH CO CO ^ -3- 
■A H r^ CM rH 
n t- rH 



O ON -vf rH 

U-l m NO O 

ON C^ C^ OJ 
rM lA lA 0\ 



O 3 - 



-^ o o» nO ON CM 

;P op rH jA CM Nt 



O ON -4- ON r 

rH A) nO -.f -vf lA 



^ O (M n 

H rH m O 
H lA CO NO 



(^ lA lA %0 -sf 



-4 \D CO CO -* 

-O CO ON c- -■} 



3 CD m U 



Aj ■>!■ -.o >o r- 

O rH »A rH •£> 
•vl- \D H n NO 



3 K 



ON vO CO 










^ to 












>!■ CO 






























CO -nf c^ CO 



3 I 5 



■A M; rH CMCp f 
[^ CD lA ON ^ C 
cn »A ■>!■ "O OJ C 



»o cjN ^ NO n 

3 rH -A ^ lA 
n r- -} ON 



5t»i to o c^ 
n (A CM -J- 

■> C-- vD n -J- 



en «0 >!■ f^ rH 



O O Ci 



CO -fl rH NO -4- A] 
(M -^J CO rH ON O 
fM <^ CM C- t> 00 



ON ^ CO nD O 

CO -J- lA CO n 

en 0> C-- <M O* 



rH H ON C- ^ 
r-t CD cn AJ rH 
<A vS rH 



C-- nO On A) 
O <n CO rH 
>f H fn Al 



CM CM CO -^f u 






O O tr- rH CM £> 
tA CO to CD O C^ 

r^ (n »n \0 -4 



Al (M O rH 
CM £^ On >J 

cn c- »o cn 



tn ^ >0 ON On 
[^ CO -i r-i CM 
C^ O 'O U-v C^ 



H lA -T 

- rH lA 

- rH ON 



^Oc^^rH--tt> COOrHONO 



»A CO C- NO 
O VA ON -J- 

r^ ON CO (n 

^0 CA lA -J 



lA rH O C^ CM lA 

o» -J- lA m -J- o 

O. lA 00 -5 CO CO 



o (M c^ tn >!■ 
NO "O c^ m (M 
r~ ->t en CO CO 



o n r- o t^ 

vO H H C^ ->!■ 
nO C^ ON \0 00 



-J- CO nO O 
>A lA O ■>!■ 
r- AJ lA -J- 



|5 -8 



en CO »A lA "O CM 

r\J kj-l \0 CM nO sO 

fM (n CM CM 



rH O rH <A >A 
lA rH -J CM tn 
Al Al CM OJ CM 



>f lA C-. -J- ^ 

c^ lA CM <n ^ 
r- ->J- tn cNj irv 



CM CNJ CM CM 
^ tn On "A 

o» tn -O O 



1 (y r^O^^ 

^ C^ 'i t- c^ 

4 rH -O O' nO 



O ON "A t (J« 
f- lA lA O CJN 

n o c^ no tn 



CO CO lA vD en 
CM c- ON tn r- 
r- so -.f r- rH 



\D O CO fn 
->f en t- CM 



lA sO \0 ON 

3 -5 r^ (n 

r\j o en t^ 

[> rH CM >f 

CM •£) rM r\j 






§§ 



* ^ ^ ^o 

>0 P- CO (^ rH 



■o -o -O -O tJ 



lA O kA O O 






(4 U 

Of 4( 

•a T) 



* o 
a n5 



rH CM m St 






H ^ t-. 

J «> 4) I 






o t. t- o 
c? 3 3 o 



:EEE 

3 3 3 => 

J +J +J *3 

L) 01 (U <U 

s te « IX 



Individual Returns/1968 • Returns Filed and Sources of Income 



47 



o o 
o o 

O rH 



I ll 



5 e -8 



I fii 



II 

IS I 



is E 






I ^1 



d -8 



§ IS 

O 3 — 

I S-8 



1 5 

I Ji 



(^ lA f^ -OD 
tn AJ TO O 
H lA CD tn 



^ CO -— ' o 



to vo f^ r^ 

tn cr. lA c- 















0> AJ ^ n TO 





















93,906 
96,060 

105,923 
83,051 

184,503 


131,171 

33,791 

8,640 

1,609 

902 


19,319 
13,786 
93,906 
645,649 


7,820 
6,891 
7, (XI 
5,711 
2,611 


8,550 

2,116 

542 

102 

55 


1,373 
1,U7 
7,320 
3,619 



H ^ Si- O 


t^ A] u-v sf n 


CT^ sr \0 H 




o !> tn c; 


sssas 






























t-- CO r- o 




















s'nas. 






__, 


ON O U-l ON 














TO CT> ^ 
















>£! On CO Aj 


■A lA M C^ ^ 
OJ rH --I r-i 


0> rH 




(A lA lA O 
-J- At vO 











lA 










fN| 








:f 










6 




y 










Hi 














CO 






to ya [> 




111 






■^ Al 


vO 


OJ 


a 


O 




CO fA Ai O 


AJ AJ 








TO 


a« 




























ON 


"';:] 






lA 




in 


?^PiS 




tn 


n 






'■^ 












feS 














H 




1-- 


AJ 






(MTO I> 


H 








1^ 


































>J- 


TO lA AJ 


•O 


-t 


NO 


lA AJ NO 


AJ 








r- 


AJ 


r^ ^ 



[~- nD C^ fNJ nD 

Sin NO vo o 
H H st o 



TO O lA n H 
AJ m rn O -4- 

At n f*! On TO 



r -J- TO -J 
^ r- OJ rt 
J lA AJ On 



lA n -J- <^ n AJ r 



-4- ->t NO NO (n ^ o 

lA -} AJ rH n i-i 



3 Cj AJ C-- CO 
\ O ^ lA At 

3 lA lA -.t rH 

J ON O TO -J- 



H -J- rHS 

O TO --1- s 
TO TO r- tl 



SrH n O f^ 
ON rH -^ H 

n r- AJ 



f^ Nt i-l AJ 

vo TO o n 

lA AJ TO NO 



r\j sf 

AJ -.1- 



on o AJ r-- 



sj- [> > w 
TO TO iH ^ 

ON ON >r f 






Sr> nd to 

r^ -4- C-- 

TO NO lA H 

fA ON -J fn 



r> Q AJ o* o 



c^ o t> tn 

CM c- r^ On 
CO rH nD \0 



S 35S 

AJ lA £> TO 



4 - 



-— .-—..—^ ON 






O — ' -^ w—^ u- 



no AJ --r ON 

O nO TO CM 

ON O ON pH 



[-- o TO tn 
:J: -J- lA cA 

O At TO C^ 



Nfl rH NO fA 

-J- ON ON \0 

ON Nja lA c- 



fA -4- (A NO 
C- TO AJ nD 
ON C- At TO 



rj nD u 



lA NO TO NO 
TO <A O 5 


^■^ 








-oU 


fA rH AJ |> 



^*1 



as 

■g j3 



IS 






ii 



9- tH ^H tH tl 

<L> 1) (D 01 

H '^ '^ 13 '^ 



§§§§§ 

So o g o 
Q O S O 

o o o o o 



Q O O 

888SS 

lA O lA C?0 

ti Fh Lh !4 ti 
(U (U O) 0) <u 

mil 



. o o o 

O O Q n 

O O O O 

O -N ".O 



J t3 "O t3 O 






-S- Q O 

O O Q 

t* O O O 

4) O 1 •* 

T3 -,0 lA 
q lA rH rH 

-__-,_ __-^_ . comtotn 
3oooo o-.-^o hKh§ 

JiAOiAO OOOO -. -P-iJ-tJ-tJ 
HrHAJAItA lArHAJiArH (UOaiQJ 

9--W-W--W--W- ■«*■«■ -«--«e-«* K cK IB a: 



o -a T3 



-P a) ^ S 

0) c 

-p -^ to •• 

dJ * M Q 



48 



Individual Returns/1968 • Returns Filed and Sources of Income 



o\>i-a>c~cn cofnmvoc^ 



3 in o -n tn 

J Nt O ^ C^ 

1 to en rt ^ 



S 0) 



O g 



o -<r to .-1 m 

in TO '^ a> c^ 
c o in CM TO 



(J\ O (J> -i^ -.f 



ss§ 


sSsSs 


C^ CM to t^ TO 
Ol 3 tJi CJ^ TO 


H§ 


iSSS 


g?°:S"3 


^ CT" <n <n O 


™^^ 



O g 

si 

'9 -P 



ft§§ 


^D -H f\i cy m 

tn en tn o^ -n 

{-, O' (> CM O' 


O CM O f-l ni 


Ij^sa'^ 


* TO t^-£ 


asi3-°n 


CM en m (M en 


rH 



CT r-1 lO a\ CM o» 
O CTi O C- -* >0 
o c- [> m in CO 



c- vo m o tn -H 
c- to iH en r- m 
■n o t> to rH c^ 











?;s!^ 


S 




-t in 'D -o 
■O O CM -4- 










^ TO O 


^ 


* 


O to 'f i> 



en 'J D 

o lis -t 



O CM ■>* ON 
On O -O to 

ON m m o 



O O O >!■ 

OJ r^ -H iH 
CV 'J- rH C^ 



rH nj Nt On 
en TO tn '.D 
m p- O rH 



•U 0) 

o cu 



rH tn T\ O O 
■H r- ON O CM 

■D Oi >!■ r-l O 



\ \0 ~i -O c^ r^ 



en On m ^ 
rn m rn m 
MD o CO m 

(N CM ■O rH 

en CM C-- r- 

D O CM en 



o -^ to f-t m 
m TO vo o> t- 
c> o m CM CO 



3CM O O -43 
o- TO en 
o m r^ 



o [> c^ -4- 

CM r-H rH rH 
CNJ -sf .H C^ 



S-8 



(M O' CM 


CM O CM en to 

r^ H -o >f o 


CM CNJ -J' t^ W 


-»f .-H O t- 

^ O' r- in 


r-i 


m On p- 
■O OJ TO 


O O O en ON 

rH m m to 


0< CM O CM <£) 
jHONinnini 


so m ni 




■O rH ^r 
nj in vo 


in ^o ON- o m 

rH *n m ON CM 
CM ON rH ON >!■ 


^ ^ M vo en 
m c- TO ■«j nd 

TO --l- (3N nO rH 


c^ -J- in \D 
m r- en nj 
-4- en w 


fn 


CM O sf 

nj en CM 


»o in>t m c^ 

nj ni CM rH rH 


sa-°<^" 





o t> c- ON m CM 
fn nj o TO o m 

-J- O ON O CM o 



nO to o^ t- 

rH CO rH ,H 

m m cy nj 



to >t TO ON 
ON Oi On CM 



O CO 



340 
703 
935 


TO O CM 'D ON 

en en On c\j ON 

Nf O rH TO O 


rH m CM -^ o 


Ssals 


* tf> -0 >f 

^0^ TO rH 

H rH 


ON CM rH TO en 


en CM nI" -0 m 

CM ->!■ C^ en TO 


en r-\ ' 


H S CO 


sHSs 


ON o «n CM TO 


O m rH 


iSS^ 


SS3SS1 


ON ON ON --t ■* 
>*■ r-t 


CM 



^O {> en vO 
O -O CM O- 

TO TO c^ en 



- ^D m O en rH 

- TO rH en c- m 

\ O [^ to rH C- 



o r- i> >!■ 

CM rH rH rH 
CM >J- rH [> 



C- lO in O en rH 

c^ TO rH fn c- in 
m o f- TO rH r- 



ON ON (JN -J ^J- 



-^ rH (M CNJ CM 



o c^ o -* 

CM H rH rH 

CM -J- rH ^ 

'J3 rH O O 






O J3 



CO f-? 

Q <U 

'-. ca 

o t* 

CO a. 



CQ CO M 

I -.5 



u <u O 

O V <v 

+^ -P 3 

a a 

o -p o 

■H a) 0) 

(M j3 XI 



O C- CM -£> 

t^ en ON en 
a^ o •£> ra 



So m ^o TO 
CM m 'O m 

CM en CM rH o 



:8. £■ 



> r- TO vo 

-, >f o o 

CM en >t 



>j vo m c 
•J- nd m r 



o en ^ o 
ON u^ ^ m 
o >J- m i> 



o g 



m -^ en c- 

-^ -o (M m 
-J >!■ O [> 



r- cNj TO r- r 



m nj m a> CM 
TO CM o rn m 
-J- ON \D m m 



O -^t O CM vO 

in in CM cn o 
o in ->j- CM 



en -^t 'OC 
O -i m r 
CM -J- -D -J 



o ^o m m 

en rH r^ rH 

en 'O CM CM 



CO <u — ^ 

0) rH C 
■H J3 o 



c-o t> o» cn 
«-> >o ^ -i >i- 

O m ^ -3- rH 



r m CO vo en 

N O rH n CM 
1 rH O On en 



o en 00 c- TO 



n o m CM in -J -^ 
NO -J- o --t CM (3 m 
CM :-• o en tn m en 



TO m to CM 
o >j- o -sT 



lis. e-8 



TO C- m to CM 

>r On ^ rH ON 

-J- en en en CM 



■D o m CM m 

rH -.J- On On m 
r- en rH rH 



J On O rH On en CO 

H CM o o en o c^ 

CM >!■ CM rH 



-f TO O O- 



J cy -tf c 



c^ to TO -^f -. 
en c- CM rH r 

rH >J- rH -O C 



in ■£) rH o o 
en O >t en CM 
•^t O CM TO sr 



>t NO r- CM CM 
rH IM O ^ TO 
TO H ■JJ CM 



m c^ r- c- m TO m 
ON in TO > to CM m 
00 c- O m On o m 



3 t- 



( ON en -«r ON 

-■n ON •-} m 

rH CM CM 



^o [> m ^ 
CM m to m 
m O CM CM 



So o Q 
o o o 
o o o o 



3 o o q 

D O O C 
3 O O 



o o o o o 



<e-^^-«* ■«--«-*8--«-< 



■o "d X) "O 

8 o o 
o o o 

01 o o o o 



F.^ Fh t< Fh ;.< 

0) <l> Of 01 lU 

mil 

O Q O O Q 

§o o o o 
o o o o 



h u u t^ u 
Hi Q) 0} a> v 

mil 

O Q O O Q 

o o o o g 

o o o o o 






tj ij o - 

o o o o 



H fe-HfrS- C 



o o o o 



O - " -o 

"O o o o 

O O O O " 



3 * 



o o o o 
o o o o 
o o o o 

9- Fh [4 h fH < 

0) V a 1) t 

Sh -o 13 n "q 
<,.S9Sgll 



""21.^2. in rH CNJ IT 



30 O Q O C 

o o o g c 

u g o o o o c 

3 ^«> w < ft < 6 -'W 






c-^ -f^ +J 

■p a Q 
0) '-nR 



Individual Returns/1968 • Returns Filed and Sources of Income 



49 



Table 1,24— ALL NONTAXABLE RETURNS: 



SOURCES OF INCOME AND LOSS, EXEMPTIONS, 
BY ADJUSTED GROSS INCOME CLASSES 



TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income 
classes 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Salaries and wages 
(gross) 



Number of 
returns 



( Thousand 
dollars) 



Business or profession 



Net profit 



Number of 
returns 



f TTiousand 
dollars) 



Net profit 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
retiims 



Amount 

(Thousand 
dollar s) 



Number of 
returns 



Amount 

('Thousand 



(1) 



(2) 



(3) 



W) 



(5) 



(6) 



(V) 



(S) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 



12,440,000 



^16,124,446 



9,474,662 



1,51A,030 



313,903 



1,195,161 



993,979 



381,552 

4,143,414 
2,557,999 
2,358,131 
1,446,150 
713,520 
407,804 

191,882 

109,631 

53,216 

24,493 

13,933 

24,431 
6,803 
2,734 
1,231 
1,645 

893 

316 

140 

51 

31 



1,044,488 

5,015,885 
3,523,014 
6,654,507 
5,486,399 
3,376,016 
2,349,802 

1,266,571 

776,274 

338,015 

148,963 

69,766 

120,387 

30,791 

11,666 

4,596 

6,857 

3,417 

1,302 

542 

167 

92 



^1,884,469 

1,366,229 
1,950,415 
3,486,591 
3,562,903 
2,467,663 
1,812,322 

1,047,161 
706,293 
395,578 
206,098 
131,963 

288,996 

118,285 

60,180 

33,001 

60,553 

60,892 
42,203 
43,877 
35,378 
132,336 



110,989 

3,821,076 

2,176,843 

1,396,276 

888,915 

474,276 

303,616 

142,725 

84, 174 

33,389 

U,366 

7,719 

13,129 

3,iai 

1,494 

685 

926 

519 

204 

106 

32 

19 



425,971 

1,295,447 
1,645,524 
1,954,421 
2,006,604 
1,487,717 
1,236,863 

699,500 
471,782 
216,387 
107,548 
49,223 

108,342 
35,997 
22,050 
15,74.4 
22,253 

22,324 
10,501 
7,220 
2,184 
1,714 



19,489 

93,023 
93,144 
218,784 
137,009 
86,511 
54,059 

32,178 
18,917 
11,146 
6,200 
3,684 

7,192 

2,097 

572 

234 

458 

21A 

72 

20 

3 

4 



89,407 

41,730 
68,110 
245,542 
230,232 
207,814 
161,698 

126,026 
85,072 
58,857 
40,233 
24,285 

63,282 

31,116 

11,722 

5,935 

9,955 

6,456 
3,974 
1,302 
236 
1,049 



U5,966 

25,077 
18,759 
38,083 
34,881 
21,220 
12,062 

7,606 
2,595 
2,713 

2,208 

1,186 

808 

161 

66 

188 

177 
84 
40 
15 



812,714 

31,607 
26,400 
60,979 
64,466 
42,955 
26,701 

15,438 
11,254 
13,599 

16,582 

9,637 
8,549 
4,275 
4,407 
8,237 

9,069 
8,930 
6,848 
10,146 
2,369 



6,180 

80,607 
78,595 
160,958 
116,394 
64,113 
41,775 

30,260 

13,774 

10,278 

5,092 

4,771 

6,468 

858 

366 

45 

50 

53 



20,667 

26,278 
47,517 
153,650 
171,433 
143,780 
123,340 

111,786 
63,647 
55,003 
29,385 
34,380 

62,892 

8,810 

5,145 

900 

577 

1,074 

377 

75 

9 

1 



117,047 

39,086 
25,363 
52,356 
41,410 
26,792 
15,695 

8,892 
6,100 



1,782 
606 
156 
195 
236 

112 

39 

38 

10 

9 



563,734 

51,493 
35,193 
71,765 
81,954 
45,933 
29,637 

24,465 
17,465 

23,148 



13,559 
7,347 
4,135 
3,761 
6,803 

4,590 
2,995 
3,115 
1,212 
1,675 



12,008,570 

393,155 

24,431 

13,844 



27,450,111 
2,599,589 

120,387 
59,430 



'12,761,654 

2,487,092 

288,996 

586,704 



9,171,991 

282,373 

13,129 

7,169 



10,052,546 

1,544,440 

108,342 

139,986 



702,019 
72,125 
7,192 
3,674 



1,044,532 

334,472 

63,282 

71,744 



296,048 

15,122 

1,186 

1,547 



1,065,821 

56,873 

9,637 

62,830 



548,622 
64,175 
6,468 
1,384 



686,665 

294,201 

62,892 

16,967 



317,749 

19,729 

1,782 

1,401 



879,708 
65,078 
13,559 
35,634 



Partnership 



Adjusted gross income 
classes 



Net profit 



Number of 
returns 



(Thousand 
daliars) 



Number of 

returns 



dolta 



Sales of capital assets 



Net gain 



Number of 
returns 



(Thotist 
thtlat 



Number of 
returns 



Amount 

(Thmstnd 
dottara) 



Number of 
returns 



Ordinary gain 

from sales of 

depreciable 

property 



Ajnount 

(Thousand 
dollars) 



Nujnber of 
returns 



Sales of property other than capital 
assets 



Net gain 



Amount 
(Thousand 



Number of 
returns 



Amount 
( Thou send 
dollars) , 



(14) 



(15) 



(16) 



(17) 



(18) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 



380,616 



890,350 



1,187,427 



54,337 



12,029 



253,470 



10,795 

9,185 
24,534 
31,573 
21,650 
23,004 

9,837 

6,926 
8,142 



3,206 

1,566 

290 

109 

395 

158 

55 

27 

13 

6 



39,843 

3,846 
18,749 
37,027 
31,455 
51,028 
26,275 

21,924 
41,399 



17,690 
18,686 
2,008 
1,556 
11,534 

5,031 
2,516 
1,702 
1,240 
35,255 



44,758 

5,654 
2,966 
17,578 
10,676 
6,389 
6,769 

5,034 
7,947 

2,740 

2,406 
703 
602 
238 
533 

389 

168 

69 

20 



631,034 

18,305 
3,741 
35,660 
35,689 
11,230 
11,413 

17,662 
18,851 



43,423 
14,485 
11,792 
6,902 
13,973 

15,791 
18,904 
9,056 
2,891 
16,205 



72,086 

74,117 
85,744 
216,816 
163,794 
106,250 
62,108 

36,106 
26,083 

13,989 
7,064 
6,371 

11,909 

3,509 

1,583 

901 

855 

610 
270 
121 
41 
21 



331,553 

32,796 
34,686 
114,954 
123,510 
83,226 
78,971 

34,792 
44,037 
34,654 
20,478 
15,404 

51,610 
28,026 
14,651 
12,146 
19,128 

29,547 
28,589 
22,746 
13,514 
18,411 



20,744 

17,289 
18,993 
25,284 
22,768 
13,839 
11,436 

6,269 
2,936 



681 
207 
118 
349 

184 
29 
12 
9 



28,904 

11,977 
12,606 
16,325 
15,169 
10,702 
7,328 

4,033 
775 

2,404 



2,974 

537 
184 
92 
339 

177 

29 

11 

9 

6 



9,178 

5,505 

9,604 
8,166 

9,405 

5,370 
3,883 

1,864 

673 
272 
116 
119 

91 

56 

25 

4 

1 



19,489 

3,387 

3,101 
4,278 

5,304 

7,158 
4,492 

2,927 

1,147 
671 

572 
835 

661 
191 
45 
78 



(>) 



!- 



(») 



3,500 



22,347 

[ 5,156 

7,356 
9,153 

i 11,439 



3,220 



> 420 



1,300 



12 
48 
475 



197,099 



10,606 
7,812 

19,156 



5,545 
2,742 

2,612 

1,045 

1,586 

638 

904 

16 

101 



130,578 

18,222 

3,206 

2,619 



208,222 
74,978 
17,690 
79,726 



94,810 

15,721 

2,406 

2,731 



747,071 
59,901 
43,423 

109,999 



780,917 

89,613 

11,909 

7,911 



799,695 

149,363 

51,610 

186,759 



130,355 

13,986 

2,123 

1,597 



103,009 
6,705 
1,480 
1,365 



41,858 
9,566 
1,551 
1,357 



35,560 
12,104 
2,473 
4,200 



9,058 
2,718 
(«) 
148 



14,065 
3,438 

(*) 
1,712 



55,451 

6,252 

764 

533 



238,281 
8,780 
2,118 
4,291 



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." 



50 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.24— ALL NONTAXABLE RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income 
classes 



Dividends in adjusted 
gross income 



Number of 
returns 



Amount 

(Thouamd 
dollara) 



Interest received 



Number of 
returns 



Amount 
(Thousmid 
dollars) 



Pensions and 

annuities 

(taxable portion) 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Rents and royalties 



Number of 
returns 



Amount 

(Thousand 



Number of 
returns 



Amount 
(Thousand 



Estates and trusts 



Amount 

(Thousmd 
dollars) 



Number 

of 
returns 



Amount 
(Thousand 



(28) 



(29) 



(30) 



(31) 



(32) 



123) 



(34) 



(35) 



(3a) 



(37) 



(38) 



(39) 



(10) 



HI) 



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 

$'/,O0O 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 $25,000 

$25,000 under $30,000 

$30,000 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 



3,647,515 



796,221 



1,182,465 



3,767 



17,104 



38,028 

64,131 
106,854 

227,900 
166,819 
81,553 
44,976 

14,822 

13,808 
8,727 
4,255 
3,79b 

7,347 
2,741 
1,560 
970 
1,029 

707 
282 
136 
49 
31 



72,890 

10,117 
28,435 
96,652 
105,312 
55,825 
44,546 

12,780 

20,576 

8,339 

8,545 

10,702 

35,091 
15,614 
19,756 
8,939 
15,442 

16, 567 

15,830 
23,413 
25,434 
91,420 



142,713 

543,521 
627,550 
1,072,587 
653,222 
296,948 
132,229 

62,462 
44,887 
24,090 
11,207 
9,654 

16,130 
4,837 
1,667 
1,002 
1,295 

796 
304 
134 
49 
31 



126,014 

71,584 
135,242 
538,876 
497,041 
257,354 

81,756 

40,924 
28,770 
18,732 
10,043 
8,084 

21,440 
7,289 
5,323 
2,558 
9,666 

10,708 
15,327 
7,288 
7,547 
2,388 



9,339 

19,895 
49,757 
270,087 
260,577 
111,983 
46,028 

11,042 
9,045 



149 
37 

79 

17 
17 
6 
10 



16, 232 

16,263 
29,740 
277,705 
401,342 
239,325 
103,504 

46,263 
19,527 

18, 576 



294 
70 

559 
224 
230 

37 
237 



46,305 

51,447 
101,068 
296,822 
211,466 
82,508 
43,332 

17,213 
8,118 
7,234 

6,507 
3,423 

4,767 

1,440 

745 

305 

400 

298 
111 
53 

19 
10 



69,025 

23,995 
54,673 
210,555 
207,006 
103,576 
49,024 

23,964 

5,975 

20,518 

10,854 
3,564 

10,820 
5,498 
3,294 
2,092 
5,794 

4,882 
2,145 
2,442 
1,409 
121 



54,056 

32,819 
25,973 
62,918 
38,243 
22,615 
11,387 

8,576 
11,468 



4,107 
392 
376 
415 
243 

229 
92 
41 
12 



176,096 

19,728 
17,853 
42,630 
20,770 
24,778 
13,644 

18,92f 
25,393 



16,651 
3,094 
2,454 
2,024 
3,933 

3,880 
6,203 
2,887 
1,490 
82 



(•) 



7,524 

11,519 
8,414 

! 0,307 



[4,375 
2,332 

1,889 
344 
566 
180 
260 

104 
58 
24 
11 

13 



(•) 



3,623 

7,729 
9,200 

4,341 



11,74b 
4,563 



2,196 
1,708 
2,009 
1,515 
1,315 

974 
1,329 

768 

576 

1,643 



(•) 
(») 



>2,. 



(«) 
(•) 



5 

114 
24 



730,261 

45,408 

7,347 

7,505 



413,783 
60,941 
35,091 

232 ,414 



3,468,770 
152,300 
16,130 
10,315 



1,757,867 
106,551 
21,440 
68,094 



767,666 
27,268 
(♦) 
949 



1,084,111 
94,653 
(•) 
2,947 



832,948 

42,495 

4,767 

3,381 



717,854 
64,875 
10,820 
27,677 



248,011 

24,615 

4,107 

1,808 



315,499 
49,899 
16,651 
26,046 



37,048 
6,707 
1,889 
1,560 



37,187 
16,309 
2,196 
11,838 



3,337 

(•) 



W,037 
(«) 



Partnership and estates and trusts 
not allocable 



Adjusted gross income 
classes 



(Thousand 
dottart) 



Number 

of 
returns 



(Thousand 
dollars} 



Other 

sources 

(net) 

Amount 

(Thousand 
dollars) 



Statutory adjustment 



Number of 
returns 



(Thousand 
dollars) 



Standard deduction 



Total 
deductions 



C Thousand 
dollars) 



Number of 
returns 



(Thousmd 
dollars) 



Number of 
returns 



Amount 

(Thousand 



10 percent 



Number of 
returns 



(Thousartd 
dollars) 



(42) 



(43) 



(44) 



(45) 



(4b) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



^435, 592 



7,568,216 



4,213,893 



4,110,175 



563,964 



103,716 



(«) 
7,667 
(>) " 



(«) 



(«) 



(•) 
(•) 

1(.) 

(•) 



(•) 
(•) 

(«) 

(«) 



(-) 



(«) 
(«) 



(•) 



(') 
(•) 



(•) 



}(.) 



(•) 



(•) 



^647, 302 

3,629 
7,162 
62,222 
62,793 
20,100 
20,668 

13,115 
7,825 

982 
2,598 

733 

954 

^474 

^1,790 

=1,362 

=1,729 

=4,212 

=472 

=106 

=995 

69 



12,181 

17,551 
21,646 
33,722 
40,452 
27,221 
16,314 

(•) 
9,277 

6,023 



1,574 
721 



36,626 

27,848 
26,976 
49,525 
65,559 
38,924 
24,316 

(*) 
17,069 



1,789 
1,127 



217 
139 
180 
152 
6 



1,290,186 

664,576 

1,322,209 

1,161,534 

806,500 

559,744 

315,577 
239,773 
175,356 
105,766 
71,310 

141,261 
63,996 
51,381 
18,244 
42,997 

63,293 
53,733 

50,650 
46,731 
119,898 



4,114,344 
2,474,969 
1,954,555 
1,059,170 
403,370 
248,650 

80,772 
29,290 
12,868 
4,633 
2,833 

6,710 
679 



(•) 



1,265,158 
306,002 
909,242 
616,455 
289,874 
203,848 

66,754 
26,548 
10,765 
3,996 
2,698 

0,712 

679 



(•) 



3,950,989 

2,403,776 

1,790,366 

939,827 

372,068 

238,490 

59,215 

22,793 

5,361 

821 

334 



1,259,155 
800,552 
835,550 
599,364 
277,286 
204,372 

55,215 

22,461 

5,124 

763 

334 



163,355 
71,193 

164,137 
69,343 
36,302 
10,160 

21,557 
6,497 
7,507 
3,812 
2,499 

6,710 
679 



(-) 



6,003 
5,450 
23,692 
17,090 
12,566 
4,476 

11,539 
4,087 
5,641 
3,232 
2,364 

6,712 
679 



(•) 



(•) 



6,233 

(«) 



(•) 
(•) 



(•) 
(«) 



=450,728 

25,253 

954 

=11,071 



169,087 

24,101 

1,574 

1,036 



269,775 

43,236 

1,789 

3,632 



6,006,749 
908,783 
141,261 
511,423 



10,260,058 

130,396 

6,710 

842 



4,095,579 

110,760 

6,712 

842 



9,745,516 
38,524 



4,026,278 
83,897 



5U,540 

41,872 

6,710 

642 



69,300 

26,862 

6,712 

342 



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



Individual Retums/1968 • Returns Filed and Sources of Income 



51 



Table 


1.24— ALL 


NONTAXABLE RETURNS 


BY 


SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, 
ADJUSTED GROSS INCOME CLASSES— Continued 


AND TAX ITEMS 


' 










Itemized deductions 




Exemptions 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

("TTiousand 
dollars) 


Surcharge 


Tax credits 


Adjusted gross income 


Number 


Number of 
returns 




Number of 
returns 


Amount 

(Thousmd 
dollars) 


Number of 
returns 


Amo 

(■TTjou 
doll 


unt 


Retirement income 
credit 


Investment credit 


classes 


(Thousanfl 
doltars} 


sand 
ars) 


Number of 
returns 


Ainount 
(Thousand 
dollars)^ 


Number of 
returns 


Amount 
(Thousand 
dollars) 




(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(o2) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 




1,660,442 


3,354,323 


18,137,710 


11,840,695 


599,305 


819,234 


151,017 


105,561 


7,433 


333,451 


29,252 


248,895 


91,138 






No adjusted gross income 


29,070 
83,030 
403,576 
386,980 
305,150 
159,154 

111,110 
80,341 
40,348 
19,860 
11,100 

17,721 
6,124 
2,656 
1,161 
1,634 

890 

315 

140 

51 

31 


25,028 
58,574 
412,967 
545,079 
518,625 
350,896 

248,823 
213,226 
165,091 
101,771 
69,113 

134,549 
63,317 
51,803 
18,174 
42,986 

63,290 
53,732 
50,650 
46,731 
119,898 


626,693 

3,009,531 
2,113,808 
3,992,704 
3,291,839 
2,025,610 
1,409,881 

759,943 

465,764 

202,809 

89,378 

41,860 

72,232 
18,475 
7,000 
2,758 
4,114 

2,050 

781 

325 

100 

55 


381,552 

4,143,414 
2,554,452 
2,271,678 
1,303,927 
580,753 
321,232 

142,209 

77,255 

30,802 

13,760 

5,481 

7,770 

2,482 

1,685 

424 

845 

557 
240 
103 
46 
28 


(«) 

86,453 
142,223 
132,767 

86,572 

49,673 
32,376 
22,4U 
10,733 
8,452 

16,661 

4,321 

1,049 

807 

800 

336 

76 

37 

5 

3 


(») 

21,656 

88,584 

84,410 

95,455 

78,250 
66,624 
61,337 
37,100 
37,920 

99,024 
45,914 
14,540 
15,034 
20,184 

11,776 

2,888 

2,379 

574 

34,367 


20 

3,044 

12,656 

12,189 

13,526 

11,545 

10,129 

9,353 

5,825 

6,108 

16,695 
8,789 
2,892 
3,287 
4,714 

3,694 

1,117 

1,125 

404 

23,905 


(«) 
9,935 
8,210 
9,754 

11,964 
12,564 
14,325 
8,590 
7,598 

15,139 

3,964 

1,022 

603 

772 

274 
59 
34 
4 

3 


- (•) 

(•) 63,366 

100 112,262 

96 90,598 

333 42,356 

285 14,223 

Z} «.- 

388 ■^ 
417 

1,229 
637 

- 1,050 
347 

270 

84 

84 

30 

1,793 


(«) 
2,073 
9,557 
6,632 
5,609 

3,101 
2,213 

58 


(•) 

17,730 

29,794 

41,238 

42,900 

33,550 

( 23,812 

, 18,311 

10,681 

8,439 

15,162 

3,571 

880 

( 440 

1 724 

221 

61 

23 

L 1 

2 


- 


$600 under $1,000 

$1,000 under $2,000 


(») 

855 
3,186 


$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 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 


5,552 
8,084 

8,512 
7,940 
8,261 
5,207 
6,524 

17,122 
7,521 
2,418 
1,795 
4,357 

2,054 

477 

122 

1 

20 


Returns under $5,000 

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


1,366,960 

262,759 

17,721 

13,002 


1,911,170 
798,023 
134,549 
510,581 


16,470,067 

1,559,753 

72,232 

35,658 


11,557,008 

269,507 

7,770 

6,410 


451,562 

123, 6<^ 

16,661 

7,434 


290,224 

281,231 

99,024 

148,755 


41,436 
42,961 
15,595 
49,924 


26,236 

55,241 

15,139 

6,945 


530 
1,969 
1,229 
3,705 


309,683 
22,752 
(«) 
(«) 


23,881 
5,322 
(«) 
(«) 


133,007 

94,803 

15,162 

5,923 


17,797 
37,444 
17,122 
18,775 




Tax credits — Continued 




Tax from recomputing 

prior year investment 

credit 


Self-employment tax 


I^ixpajmentE 


Adjusted gross Income 


Foreign tajc credit ^ 


11 other tax credits 


Inco 
af 

ere 

(The 
dol 


me tax 
ter 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Income tax withheld 


Excess social security 
taxes withheld 


classes 


Number of 
returns 


Ajnount 

f 77»us*nd 

dotlan) 


dumber of 
returns 


Amount 

(Thousand 
dollars) 


usand 
lara) 


Number of 
returns 


Amount 

(Thooaand 
thllara) 


Number of 
returns 


Amount 

(Thouaard 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 




(69) 


(70) 


(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(80) 


(81) ' 


Total 


4,886 


36,946 


2,871 


1,157 


_ 


51,042 


U,503 


1,207,159 


167,908 


8,666,924 


852,142 


23,249 


1,989 


No adjusted gross income 


(«) 
2,673 

1,265 

171 

370 

82 

111 

23 

18 

4 

2 


(-) 
1,340 

2,671 

688 
1,736 

686 

1,900 
724 

1,087 

433 

25,677 


- 


209 

(•) 

(•) 


- 


9,867 
3,459 
9,825 

10,216 

7,834 
I 5,096 

2,326 
806 
233 

68 
154 

85 
33 
33 
4 

3 


4,088 

312 
1,181 
1,765 

1,373 
1,262 

625 

452 

74 

46 

206 

45 

ia2 

38 
9 

8 


48,860 

73,427 
146,423 
324,728 
1 218,099 
150,267 

93,642 

58,063 

34,959 

21,197 

\ 11,002 

( 6,429 

12,928 
3,246 

832 
270 
482 

204 

70 

19 

6 

6 


7,403 

4,386 
8,270 
26,750 
25,713 
25,463 
20,648 

15,044 
10,512 
7,839 
4,307 
3,419 

5,751 

1,454 

338 

129 

235 

94 

30 

8 

2 

3 


97,694 

3,791,874 

2,047,181 

1,134,115 

719,145 

380,954 

245,849 

115, OW 

69,501 

29,463 

13,362 

5,656 

10,589 

2,660 

1,053 

453 

699 

373 

132 

69 

19 

9 


59,374 

134,906 
167,022 
123,232 
115,432 
83,587 
55,872 

34,337 

22,492 

13,956 

9,521 

3,912 

9,655 
4,190 
3,157 
2,298 
3,105 

2,858 

1,550 

1,230 

214 

143 


3,145 

} 5,498 
2,670 

> 3,864 
1 2,119 

J 624 

246 

106 

39 

25 

6 

1 


515 
(•) 




204 






1,693 






$3,000 under $4,000 


243 








(«) 

: 

(«) 


211 












$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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


205 

151 

86 

45 
21 

18 
4 




(•) 
2,338 
515 
1,530 


(•) 
1,223 

756 
34,837 


1.693 


209 


_ 


33,367 


7,346 


1,055,446 


118,542 


8,417,812 


739,423 


16,219 


1,249 


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




(•) 
(«) 




•) 




- 




13,930 
2,326 
1,419 




2,634 
625 

998 


133,650 

12,928 

5,135 


41,220 
5,751 
2,295 


233,046 
10,589 
5,477 




84,218 
9,655 
18,846 




4,035 
1,948 
1,047 


228 
186 
324 



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. 



52 



Individual Returns/1968 • Returns Filed and Sources of Income 



Table 1.24— ALL NONTAXABLE RETURNS: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



AdjQBled gross income 
classes 





Taxpa;,TiientE 


—Continued 




Tax due at time of 
filing 






Overpayment 






Refundable credits 


Payments on 1968 
declaration 


Total 


Overpayment refund 


Credit on 


1969 tax 


Number of 


Ajnount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


returns 


(Thousand 


returns 


(Thousmtd 


returns 


(Thousand 


returns 


( Thousar)d 


returns 


(Thausattd 


returns 


(Thoua^id 




dollars) 




dollars) 




dollars) 




dollar's) 




dollars) 




dollar,) 


(S2) 


is:)} 


(34) 


(85) 


(36) 


(87) 


(88) 


(39) 


(90) 


(91) 


(92) 


(93) 


516,173 


41,773 


323,876 


196,538 


923,421 


108,331 


8,954,263 


1,021,352 


8,794,863 


919,913 


199,916 


101,440 


65,862 


6,770 


51,070 


53,644 


32,885 


5,843 


172,634 


114,653 


143,380 


86,777 


30,652 


27,876 


47,984 


2,547 


16,301 


5,276 


62,539 


2,867 


3,336,043 


141,442 


3,326,484 


138,290 


10,014 


3,153 


41,823 


2,134 


19,487 


4,964 


124,575 


6,489 


2,078,350 


172,186 


2,063,600 


168,863 


16,216 


3,323 


100,983 


6,170 


62,745 


18,516 


252,780 


19,077 


1,196,781 


139,946 


1,167,330 


129,913 


35,904 


10,033 


82,404 


5,961 


48,737 


17,940 


163,704 


16,918 


752,436 


129,962 


730,930 


120,878 


23,405 


9,084 


61,169 


4,9X 


40,927 


17,680 


107,805 


15,670 


400,331 


95,175 


379,645 


86,372 


26,339 


8,804 


39,288 


3,739 


26,236 


11,801 


67,558 


12,233 


248,800 


62,616 


236,237 


56,907 


16,411 


5,710 


29,971 


3,272 


17,175 


9,401 


39,211 


9,212 


118,624 


40,389 


111,566 


35,418 


9,355 


4,971 


17,178 


1,721 


11,578 


8,456 


23,352 


6,147 


73,567 


27,723 


69,438 


22,919 


5,983 


4,804 


10,734 


1,181 


7,653 


5,600 


15,073 


4,376 


32,825 


17,413 


26,787 


13,565 


6,476 


3,847 


5,090 


733 


1 6,241 


7,714 


/ 7,083 
( 5,388 


2,344 


15,078 


11,918 


12,641 


9,803 


2,734 


2,115 


5,071 


622 


2,464 


5,539 


6,883 


4,244 


4,617 


1,752 


2,270 


6,235 


1,007 


9,193 


11,199 


7,571 


2,958 


14,403 


18,628 


10,776 


14,715 


5,646 


3,913 


1,262 


266 


3,164 


5,582 


1,916 


799 


4,115 


9,035 


2,687 


6,184 


1,887 


2,852 


456 


212 


959 


2,037 


407 


136 


1,678 


5,166 


1,296 


4,027 


640 


1,133 


171 


128 


434 


1,425 


104 


35 


803 


3,722 


641 


2,751 


372 


971 


326 


113 


759 


3,711 


324 


149 


1,246 


6,723 


935 


5,443 


599 


1,275 


71 


39 


447 


3,303 


97 


50 


621 


6,155 


391 


3,998 


298 


2,157 


38 


31 


170 


2,316 


35 


45 


225 


3,910 


131 


2,553 


120 


1,357 


33 


32 


66 


2,230 


9 


5 


107 


3,519 


77 


2,734 


46 


786 


16 


38 


21 


1,227 


2 


1 


38 


1,473 


29 


603 


13 


871 


8 


5 


13 


2,566 


3 


8 


19 


2,711 


18 


2.530 


4 


132 


439,513 


32,324 


266,003 


129,821 


821,846 


79,102 


8,685,375 


855,980 


8,553,156 


787,999 


163,991 


67,982 


68,044 


7,529 


42,647 


31,170 


91,107 


25,043 


245,633 


104,330 


224,726 


86,322 


26,300 


18,008 


6,235 


1,007 


9,193 


11,199 


7,571 


2,958 


14,403 


18,628 


10,776 


14,715 


5,646 


3,913 


2,381 


913 


6,033 


24,398 


2,897 


1,228 


8,652 


42,414 


6,205 


30,877 


J, 979 


11,537 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



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 - 
^Adjusted gross income less deficit - 
^Deficit- 

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



Section 



CONTENTS 

Self-employed retirement deduction. 53 
Personal deductions, standard or itemized, 55 

Standard deduction, 55 

Itemized deductions, 56 

Type of deduction, 1964-1968,57 
Exemptions, 57 

Text tables 

2A Returns with self-employed retirement deduction: number of returns, 2.8 

adjusted gross income, earned income, covered and excluded employees' 2.9 

compensation, employer contribution, and deduction, by adjusted gross 

income classes, 54 2.10 

28 Returns with itemized or standard deduction: adjusted gross income and 

deductions, by adjusted gross income classes, 55 2.11 

2C Returns with itemized deductions: type of deduction, by adjusted gross 

income classes, 55 2.12 

2D Number of returns and number of exemptions by type of exemption and 

marital status of taxpayer, 57 2.13 

2E All returns and returns with minimum standard deduction: exemptions by 

type, and number of returns by number of exemptions other than age or 2.14 

blindness, 57 

Chans 2.15 

2A Average AGI and average deduction, 54 

28 Itemized deductions, 56 

2C Distribution of returns by type of deduction, 1964-1968, 56 2.16 

Basic tables 2.17 

2.1 Returns with itemized deductions: adjusted gross income, total deduc- 
tions, exemptions, taxable income, and income tax after credits, by 

adjusted gross income classes and by marital status of taxpayer, 58 2.18 

2.2 Returns with itemized deductions: sources of income and loss, by 
marital status of taxpayer, 60 

2.3 Returns with itemized deductions: sources of income and loss, deduc- 2.19 
tions, exemptions, taxable income, and tax items, by adjusted gross 

income classes, 61 

2.4 Itemized deductions by type and by adjusted gross income classes, 65 2.20 

2.5 Returns with itemized deductions: itemized deductions as a percent of 
adjusted gross income by adjusted gross income classes, 66 

2.6 Taxes deducted by adjusted gross income classes, 68 

2.7 Returns with itemized deductions: taxes deducted as a percent of 2.21 
adjusted gross incorrie by adjusted gross income classes, 69 



Deductions and 
Exemptions 



interest deducted by adjusted gross income classes, 71 
Returns with itemized deductions: interest deducted as a percent of 
adjusted gross Income by adjusted gross income classes, 72 
Returns with home mortgage interest deduction: size of deduction by 
adjusted gross income classes, 73 

Returns with Interest deducted on installment purchases: size of deduc- 
tion by adjusted gross income classes, 74 

Returns with itemized deductions: contributions deducted as a percent 
of adjusted gross income by adjusted gross income classes, 75 
Medical and dental expense deduction, by adjusted gross income 
classes, 76 

Returns with itemized deductions: medical and dental expense deducted 
as a percent of adjusted gross income by adjusted gross income 
classes, 77 

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, 78 

Returns with standard deduction: sources of income and loss by marital 
status of taxpayer, 80 

Returns with standard deduction: sources of income and loss, deduc- 
tions, exemptions, taxable income, and tax items, by adjusted gross 
income classes, 81 

All returns: exemptions by type, and number of returns by number of 
exemptions other than age or blindness, by adjusted gross income 
classes, 85 

Joint returns: exemptions by type, and number of returns by number of 
exemptions other than age or blindness, by adjusted gross income 
classes, 87 

Returns with self-employed retirement deduction: number of returns, 
adjusted gross income, earned income, covered and excluded employees 
compensation, employer contribution, amount and size of deduction, by 
adjusted gross income classes, 89 

Nontaxable returns: itemized deductions by adjusted gross income 
classes, 90 



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 the self-employed re- 
tirement deduction, one of these adjustment items, is 
featured in this section. The three other statutory ad- 
justments were for employee moving expenses, the sick 
pay exclusion, and employee business expenses. 

Included in the second group (deductions from adjusted 
gross income) are those items which are generally per- 
sonal in nature such as medical expenses and charitable 
contributions. 

Also deductible from adjusted gross income were ex- 
emptions of $600 for taxpayer, spouse, and qualified de- 



pendents. Additional $600 exemptions were allowed for a 
taxpayer or spouse for age (65 or over) or blindness. 



SELF-EMPLOYED RETIREMENT DEDUCTION 

The Self-Employed Individuals Tax Retirement Act of 
1962, which first became effective in 1963, treated self- 
employed individuals as employees of businesses they 
conducted for the purpose of coverage under qualified 
employee retirement plans, such as pension, profit 
sharing, and bond purchase plans. However, two sub- 
stantial restrictions were placed on an owner -employee 
using the newly extended tax benefit: (1) only half of the 
allowable contributions (described below) were deduc- 
tible; (2) the maximum allowable contribution was limited 
to the lesser of $2,500 or 10 percent of "earned income" 
attributable to the personal services of the owner-em- 



53 



54 



Individual Returns/1968 • Deductions and Exemptions 



Table 2A.— RETURNS WITH SELF-EMPLOYED RETIREMENT DEDUCTION: NUMBER OF RETURNS, ADJUSTED GROSS INCOME, EARNED INCOME, COVERED AND EXCLUDED 
EMPLOYEES' COMPENSATION, EMPLOYER CONTRIBUTION, AND DEDUCTION, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



All returns with self-employed 
retirement deduction 



Number of 
returns 



Adjusted 
gross 
incoiDe 

(Thousifid 
dollars) 



Returns with self-eniplcfyed retirement deduction schedule attached 



Number of 

retiims 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Earned 
income 



(Thousand 
dollars) 



Covered 
employees' 
compensa- 
tion 
C Thousand 
dollars) 



Excluded 
employees' 
compensa- 
tion 

(Thousand 
dollars) 



Emplc^er 
lontribution^ 



(Thousand 
dollars) 



SelS- 

emplc^yed 

retirement 

deduction 

(Thous^d 

dollars) 



Grand total.. 



Taxable returns, total.... 

Under $3,000 

$3,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 

$20,000 under $25,000... 
$25,000 under $30,000.., 
$30,000 under $50,000.., 
$50,000 under $100,000.. 
$100,000 or more 



Nontaxable returns.. 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



245,560 



7,988,255 



378,124 



223,155 



7,527,090 



6,080,321 



699,800 



400,825 



240,256 
(•) 
34,458 

31,416 

24,587 

24,581 
20,025 
59,470 
38,832 
6,047 

5,304 



7,953,978 
(«) 
255,485 

398,676 
429,851 

549,583 

550,102 

2,328,567 

2,564,693 

875,191 

34,277 



374,190 



22,580 
28,024 

36,794 
35,886 
127,674 
92,644 
14,369 

3,934 



219,195 

27,508 

26,993 
22,513 

22,741 
18,778 
56,719 
37,276 
5,827 

3,960 



7,499,295 
(•) 
206,851 

343,325 
394,134 

509,009 

516,341 

2,224,488 

2,461,184 

842,133 

27,795 



6,053,743 
1,634 

169,616 

256,822 
316,970 

419,781 

410,208 

1,848,251 

2,053,136 

577,325 

26,578 



504,406 



17,84a 
13,655 

37,535 

39,895 

157,191 

175,279 

37,815 

3,039 



696,456 



14,135 
15,489 

21,516 
43,280 
146,387 
250,831 
197,400. 

3,344 



396,728 
201 



21,839 
29,137 

35,511 

37,505 

135,791 

102,868 

17,012 

4,097 



(10) 



356,026 



352,579 

149 

13,007 

20,164 
26,086 

34,081 
33,972 
122,230 
89,023 
13,867 

3,447 



^Contributions made on behalf of self-employed persons. In some instances contributions were allowed to exceed the deductible ainount. 

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

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



the appropriate totals. 



ployee. For businesses in which both personal services 
and capital (e.g., inventories) were material income- 
producing factors, up to 30 percent of the business net 
income was considered to be earned income for the pur- 
pose of computing allowable contributions. 



The deduction (and for some taxpayers, the maximum 
allowable contribution) was increased by provisions in- 
cluded in the Foreign Investors Tax Act of 1966, effec- 
tive for tax years beginning after December 31, 1967. 
All, rather than half of the allowable contributions, be- 



Chart 2A 

Average AG I 
and average 
deduction 

Returns with 
standard and 
itemized deductions 
by size of 
adjusted gross 
income 



Percent distribution 
of returns by type 
of deduction 






— 




— 


50,000 


- 




— 




- Average $ 




— 






Average 
AG! for 


^^ 






itemized 
deduction 


^^^^^^ 


10,000 




returns x ^ 


^^""^ 


_ 


^:^ 





5,000 


>^ 


'l^^^^^ ^ Average 
^ AG! for 
standard 
deduction 


.---'- 




x^ 


returns 
Average 
itemized ^ 
deductions > ^ ^ 


1,000 


^ 

^^* 

::*«»^*' 


^^ 


^ ,,''' 


^^ ♦ Average 
^ standard 


— 


500 


,.''' 


deduction 


- 


100 









Adjusted gross 
income class 



► 



Under 
$5,000 



55,000 under 
$10,000 



$10,000 under 
$15,000 



$15,000 
or more 



Individual Returns/1968 • Deductions and Exemptions 



55 



came deductible. Furthermore, for those businesses in 
which both personal services and capital were material 
income-producing factors, all of the business net income 
rather than 30 percent was to be used in computing the 
maximum allowable contribution. 

The aggregate effect of these more liberal provisions 
was an increase in the deduction claimed on individual 
returns. This increase was attributable not only to the 
increase in the allowable deduction but also to a substan- 
tial increase in the number of returns on which the de- 
duction was claimed. For 1968, the number of returns 
doubled and the amount of the deduction increased four- 
fold over 1967. Table 2A shows that about 98 percent of 
the returns with the deduction were taxable and that a 
majority of them were in the $20,000 or more adjusted 
gross income classes. 



PERSONAL DEDUCTIONS, STANDARD OR ITEMIZED 

A taxpayer could either elect a standard deduction or 
could itemize each of his personal deductions for such 
items as interest paid, medical expenses. State and local 
taxes, and charitable contributions. 



Standard Deduction 

Taxpayers on 41.3 million returns, or 56 percent of all 
returns as shown in chart 2A, elected a standard deduc- 
tion for 1968. This represented a 2 percent decrease 
from 1967. Also shown in chart 2A (which employs a 
logarithmic, or ratio, scale) are average adjusted gross 



Table 2B. —RETURNS WITH ITEMIZED OR STANDARD DEDUCTION: ADJUSTED 
GROSS INCOME AND DEDUCTIONS, BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable retums ] 



Adjusted gross income 
classes 



TOTAL DEDUCTIONS 
Total 



Under $5,000 

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



ITaaZED DEDUCTIONS 
Total 



Under $5,000 

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



SIANDAilD 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 



Minljnum Standard 
Total 



Under $5,000 

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



Number oi' 
returns 



(1) 



73,347,156 

31,561,962 

23,334,007 

11,985,301 

6,465,886 



32,030,231 

5,328,185 

12,200,935 

8,748,808 

5,752,303 



41,316,925 

26,233,777 

11,133,072 

3,236,493 

713,533 



18,763,123 

5,102,527 

9,712,497 

3,234,758 

713,341 



22,553,802 

21,131,250 

1,420,575 

1,735 

242 



Adjusted 

gross 
income 

(Thousand 
dollars) 



U) 



556,304,956 

72,819,616 

172,602,749 
144,542,748 

166,339,842 



368,917,506 

17,736,125 
92,599,537 
106,337,319 
152,244,525 



187,387,450 

55,083,491 
80,003,212 
38,205,429 
14,095,318 



141,622,622 

18,369,457 
70,975,817 
38,186,451 
14,090,897 



45,764,827 

36,714,034 

9,027,395 

18,978 

4,420 



Average 

adjusted 

gross 

income 

(Thousand 

dollars) 



13) 



7,585 

2,307 

7,397 

12,060 

25,726 



11,518 

3,329 

7,590 
12,155 
26,467 



4,535 

2,100 
7,186 
11,805 
19,753 



7,548 

3,600 
7,308 
11,805 
19,753 



2,029 

1,737 
6,355 

10,938. 

lS,26o 



Average 
deduction 



(Thousmd 
dollars) 



(4) 



91,251,202 

15,483,319 
27,674,818 
22,342,877 

25,750,188 



69,177,073 

5,515,106 
19,513,527 
19,112,111 
25,036,329 



22,074,129 

9,968,213 

8,161,291 

3,230,766 

713,859 



12,817,925 

1,834,609 

7,040,007 

3,229,585 

713,724 



9,256,204 

8,133,604 

1,121,284 

1,181 

135 



1,244 
491 
1,186 
1,864 
3,983 



2,160 

1,035 
1,599 
2,185 
4,352 



534 

380 

733 

998 

1,000 



683 

360 

725 

998 

1,000 



385 
789 
681 
558 



income and average deduction for both itemized and 
standard deduction returns. 

The minimum standard deduction, an alternative to the 
10 percent method of calculating the deduction, was $200 
($100 for a married person filing separately) plus $100 
for each allowable exemption. This deduction, like the 
regular 10 percent deduction, could not exceed $1,000 
($500 for a married person filing separately). Basically, 
the minimum standard deduction was introduced in the 
Revenue Act of 1964 as a means of providing some lax 
relief for the taxpayer with low income and a relatively 
large number of exemptions. Beginning with 1964, on 
approximately one of every three returns, a taxpayer 
found it beneficial to elect the minimum standard de- 
duction. Table 2B shows that 94 percent of taxpayers 
claiming this deduction reported income under $5,000, 

Table 2B indicates that there were 242 taxpayers with 
adjusted gross income $15,000 or more who used the 
minimum standard deduction. Normally, for taxpayers in 
this income category, it would have been advantageous 
for them to use the 10 percent method; however, the pro- 
visions of the tax law require that for separate returns 
filed by husband and wife, the same deduction method 
must be used by both. 

Table 2C . —RETURNS WITH ITEMIZED DEDUCTIONS: TYPE OF DEDUCTION, 
BY ADJUSTED GROSS INCOME CLASSES 

[Taxable end nontaxable returns] 



Type of deduction by size of 
adjusted gross income 



ALL RETURNS 
Total itemized deductions.. 



Taxes 

Interest paid 

Contributions 

Medical expense 

Casualty and theft losses 

Employee expenses^ 

All other miscellaneous deductions. 
Type not specified 



Under $5.000 
Total itemized deductions.. 



Taxes 

Interest paid 

Contributions 

Medical expense 

Casualty and theft losses 

Employee expenses^ 

All other miscellaneous deductions. 
Type not specified 



$5,000 Under $10,000 
Total itemized deductions 



Taxes 

Interest paid 

Contributions 

Medical expense 

Casualty and theft losses 

Employee expenses^ 

All other miscellaneous deductions. 
Type not specified 



$10.000 Under $15,000 
Total Itemized deductions 



Taxes 

Interest paid 

Contributions 

Medical expense 

Casualty and theft losses 

Employee exp^nses^ 

All other miscellaneous deductions. 
Type not specified 



$15,000 or More 
Total itemized deductions.... 



Taxes 

Interest paid 

Contributions 

Medical expense 

Casualty and theft losses 

Employee expenses^ 

All other miscellaneous deductions. 
Type not specified 



All returns 



Number of 
returns 



(1) 



32,030,231 

31,589,946 
26,013,940 
30,129,793 
24,121,830 
1,330,985 
16,677,970 
18,538,379 
260,416 



5,328, IBS 

5,122,784 
2,931,057 
4,615,694 
4,176,220 
157,591 
1,741,072 
2, 680, 116 
65,423 



12,200,935 

12,002,975 
10,205,999 
11,364,531 
9,385,382 
493,407 
7,043,195 
7,061,863 
170,479 



8,748,808 

8,723,517 
7,992,428 
8,501,958 
6,428,192 
383, 142 
5,481,310 
5,]B8,849 
17,953 



5,752,303 

5,740,670 
4,884,456 
5,647,610 
4,132,036 
296,845 
2,412,393 
3,607,551 
6,561 



Amount 

f Thousand 



(2) 



69,177,073 

24,360,332 
18,544,564 
11,138,925 
8,488,096 
582,921 
2,338,122 
3,455,100 
270,984 



5,515,106 

1,543,295 
915,246 
831,249 
1,659,566 
64,391 
173,087 
283, 193 
45,087 



19,513,527 

6,111,783 

5,320,940 

2,704,678 

3,276,441 

199, 182 

910,371 

813,324 

176,834 



19, 112, 111 

6,916,097 

5,904,003 

2,661,821 

1,941,236 

153,125 

844,227 

664,502 

27,312 



25,036,329 

9,789, 157 

6,404,375 

4,941,177 

1,610,853 

166,223 

410,437 

1,694,081 

21,751 



Average 
amount 



(3) 



2,160 

771 
713 
370 
352 
438 
140 
1S6 
1,041 



301 
312 
180 
397 
409 
99 
1D6 
689 



1,599 

509 
521 
238 
349 
404 
129 
115 
1,037 



2,184 

793 
739 
319 
302 
400 
154 
128 
1,521 



4,352 

1,705 
1,311 
875 
390 
560 
170 
470 
3,315 



Percent 
of total 



(4) 



100.0 

35.2 
26.8 
16.1 
12.3 
0.8 
3.4 
5.0 
0.4 



100.0 

28.0 
16.6 
15.1 
30.1 
1.2 
3.1 
5.1 
0.8 



100.0 

31.3 
27.3 
13.9 
16.8 
1.0 
4.7 
4.2 
0.9 



100.0 

36.2 
30.9 
13.9 
10.2 
0.8 
4.4 
3.5 
0.1 



100.0 

39.1 
25.6 
19.7 
6.4 
0.7 
1.6 
6.8 
0.1 



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



^Other than travel, transportation, gift, entertainment, or educational expense. 
NOTE: Detail may not add to total because of rounding. 



56 



Individual Returns/1968 

Itemized Deductions 



Itemized deduction returns increased 7.6 percent from 
1967 to 32.0 million and represented 43.7 percent of all 
returns with standard or itemized deductions. (Neither 
standard nor itemized deductions applied for the small 
number of returns with no adjusted gross income.) 
Table 2C illustrates, for all itemized deduction returns 
and for each income class, the percentage distribution 
and average amount of taxes, interest, contributions, 
medical expenses, and other deductions. As would be 
expected for total itemized deductions and for each de- 
duction item, the average deduction amount increased 
directly with the rise in adjusted gross income. Aver- 
ages shown represent a simple mean based on amounts 
rounded to thousands of dollars. These averages could 
differ for groups of taxpayers of varying age, size of 
family, or geographic location and could also differ from 
measures based on a median or modal distribution. 

On the average, itemized deductions per return rose 
about 8 percent from $2,002 in 1967 to $2,160 in 1968. 
As shown in chart 2B, approximately 35 percent of total 
itemized deductions represented taxes paid to State and 
local governments, up 3 percent from the most recently 
available prior year figure (1966). Another 27 percent 
(the same proportion as for 1966) reflected interest, the 
majority of it for payments on home mortgages. Addition- 
ally, contributions to charitable, religious, educational, 
and other such organizations accounted for 16 percent, 
and medical and dental expenses for another 12 percent, 
each down slightly from 1966. The remaining 10 percent 
covered such "other" deductions as child care, employee 



Chart 2B 

Itemized deductions 




Average 
itemized 
deductions 
1967 and 
1968 



$2,002 




$2,160 







8% 



Percentage 
distribution 
by type of 
deduction, 
1968 




Deductions and Exemptions 

expenses, casualty losses, alimony payments, as well as 
itemized deductions not specified by the taxpayer. 

Shown for the first time is the amount deducted for 
one-half of the insurance premiums paid for medical care 
(table 2.13). This $1.8 billion deduction accounted for 22 
percent of the total deduction for medical and dental ex- 
penses. 

Also shown for the first time is the interest expense on 
installment purchases. The deduction amounted to $734 
million, 4 percent of the total interest expense (table 2.8). 

Uninsured casualty and theft losses claimed amounted 
to $583 million on 1,330,985 returns, about $438 per re- 
turn, up about 30 percent from 1960, the last time the in- 
formation was available. This increase occurred despite 
the provision introduced in tax year 1964 limiting the de- 
duction for each loss to the amount in excess of $100. At 
the same time, however, the effectiveness of the limita- 
tion contributed to the decrease by more than 40 percent 
in the number of returns with casualty or theft losses. 

As might be expected, the average deduction increased 
progressively with the rise in income, ranging from $403 
for returns with adjusted gross income under $15,000 to 
$560 for returns with adjusted gross income of $15,000 
or more. 

Employee expenses such as for work clothes, employ- 
ment fees, union and certain membership dues were re- 
ported on 16.7 million of the itemized deduction returns 
and amounted to $2.3 billion. The deduction averaged 
$140 for all returns and ranged from $99 for returns with 
adjusted gross income under $5,000 to $170 for returns 
with adjusted gross income of $15,000 or more. 

State and local taxes were the most frequently reported 
deduction item. Nearly 99 percent of the itemized deduc- 
tions returns filed by individuals indicated a taxes paid 
deduction. As reflected in table 2.6, real estate taxes 
were, on the average, the largest single tax paid for 
taxpayers as a group. Generalsales taxes, however, were 
reported most often, appearing on about 97 percent of the 
returns with a deduction for taxes. 



Chart 2C 

Distribution of returns by 

type of deduction, 1964-1968 





Individual Returns/1968 • Deductions and Exemptions 



57 



Table 2D.— NUMBER OF RETURNS AND NUMBER OF EXEMPTIONS BY TYPE OF EXEMPTION AND MARITAL STATUS OF TAXPAYER 



Marital status 



Number of 
returns 



Total 

number of 
exemptions 



Number of 
eieii5)tions 

for 
taxpayers 



Additional exemptions for— 



Taxpayers age 
65 or over 



Number of 

returns 



Number of 
exemptions 



Number of 
returns 



Number of 
exemptions 



Exemptions for 
taxpayers' dependents 



Number of 
retxims 



Number of 
exemptions 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



Total 

Percent of total. 



Joint returns of husbands and wives . 
Percent of total 



Separate returns of husbands and wives. 
Percent of total 



Returns of heads of household. 
Percent of all returns 



Returns of surviving spouse. 
Percent of total 



73,728,708 
100.0 



"il,3«,129 
56.1 



2,798,324 
3.8 



2,395,694 
3.2 



230,457 
0.3 



201,283,269 
100.0 



156,105,010 
77.6 



6,066,359 

3.0 



5,961,218 
3.0 



674,328 
0.3 



115,463,331 
100.0 



82,681,903 
71.6 



3,195,173 
2.8 



2,395,694 
2.1 



Returns of single persons not head of household or sur- 
viving spouse 

Percent of total 



26,960,104 32,481,354 
36.6 16.1 



230,457 
0.2 



26,960,104 
23.3 



6,863,519 
100.0 



3,899,259 
56.8 



140,292 

2.0 



115,805 
1.7 



11,934 
0.2 



8,848,834 
100.0 



5,869,933 
66.3 



154,923 
1.8 



115,805 

1.3 



11,934 
0.1 



2,696,229 2,696,229 
39.3 , 30.5 



110.632 
100.0 

61,032 
55.2 

(♦) 
(♦) 

(*) 
(♦) 

(») 
(«) 



39,517 
35.7 



113,193 
100.0 



63,593 
56.2 



39,517 
34.9 



32,592,598 
100.0 



27,521,143 
84.4 



1,182,771 
3.6 



2,067,544 
6.3 



228,986 
0.7 



(9) 



76,862,921 

100.0 



67,489,581 
87.3 



2,712,466 
3.5 



3,4/t3,600 
4.5 



431,770 
0.6 



1,592,154 2,785,504 

4.9 3.6 



{*) An asterisk in a cell denotes that the estijnate is 
NOTE: Detail may not add to total because of rounding. 



not shown separately because of high sampling variability . However, the data are included in the appropriate totals . 



Type Of Deduction, 1964-1968 

Chart 2C which compares the proportion of returns 
filed with either itemized or standard deductions indi- 
cates that the proportion of returns filed by taxpayers 
itemizing deductions remained fairly constant during the 
5-year period 1964 through 1968. Only for 1968 was 
there any discernible change, a rise of less than 2 per- 
centage points. In contrast, the proportion of returns with 
the minimum standard deduction method declined steadily 
since 1964--the year in which this method of calculating 
the deduction was introduced- -from 36.2 percent to 30.7 
percent for 1968. Since this deduction is concentrated at 
the low income levels, the decrease may be associated 
with the decline in the number of returns with adjusted 
gross income under $5,000 during the period. On the 
other hand, the proportion of returns with the 10 percent 
standard deduction rose from 22.3 to 25,6 percent during 
the 5-year period. 

EXEMPTIONS 

In the computation of taxable income, each taxpayer was 
allowed a $600 exemption. On a joint return, the husband 
and the wife could each claim a $600 exemption as a sepa- 
rate taxpayer, even if only one had income. A taxpayer 
received an additional $600 exemption for being age 65 or 
over, for being blind, and for each qualified dependent 
claimed. 

Table 2D presents a distribution of number of returns 
and number of exemptions by type of exemption and mari- 
tal status of the taxpayer. The 73.7 million returns filed 
averaged about 3 exemptions per return, about the same 
as 1967. The 201.3 million in total exemptions included 
115.5 million (57.4 percent) exemptions for taxpayers, 
76.9 million (38.2 percent) exemptions for dependents, 
and 8.9 million (4.4 percent) exemptions for age 65 or 
older or for blindness. Forty-four percent of all returns 
(32.6 million returns) indicated exemptions for taxpayer 
dependents. This percentage was down slightly from 1967. 

Table 2E compares exemption data for all returns with 
data for returns with the minimum standard deduction. 
As indicated in column 3 of the table, there are noticeable 
percentage differences in the relationship of returns with 
the minimum standard deduction to all returns. For ex- 
ample, although minimum standard deduction returns 
constituted about 31 percent of the total of all returns. 



they accounted for 52 percent of all returns with one 
exemption. Also, about 36 percent of all returns with 
either an exemption for age 65 or over or an exemption 
for blindness showed the minimum standard deduction. 
The high proportion of returns with one exemption 
(table 2E, column 3) reflects the use of the minimum 
standard deduction by filers of non-joint returns with 
adjusted gross income under $3,000 (see table 2,18). 
The 15.8 million returns with one exemption and with ad- 
justed gross income under $3,000, as shown in table 2.18, 
is closely correlated with the number of minimum stand- 
ard deduction returns with one exemption shown in table 
2E. The higher proportion of taxpayer usage of age or 
blindness exemptions (table 2E, column 3) reflects the 
basic benefit inherent in the manimum standard deduction 
which provides an additional $100for ageor for blindness 
in the computation. 

Table 2E.— ALL RETURNS AND RETURNS WITH MINIMUM STANDARD DEDUCTION: 
EXEMPTIONS BY TYPE AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS 
OTHER THAN AGE OR BLINDNESS 



Type of exemption 



ALL RETUSMS 



Total. 



Taxpayer's exemptions, total. 

Taxpayer and spouse 

Age 65 or over 

Blindness 



Dependent ' s exemptions . 



Exemptions other than age or blindness, total. 
One 



Two 

Three 

Four 

Five 

Six or more. 



mjMBER OF EXEMPTIONS 



Taxpayer's exemptions, total. 



Taxpayer and spouse. 

Age 65 or over 

Blindness 



Dependent's exemptions. 



Exemptions other than age or blindness, total. 
One 



Two 

Three 

Four 

Five 

Six or more. 



Total 
number 


Minimum standard 
deduction 


Number 


Percent 
of total 

number 


(1) 


(2) 


(3) 


73,728,708 


22,553,802 


30.6 


73,725,703 


22,553,302 


30.6 


73,728,708 

6,863,519 

110, 632 


22,553,802 

2,501,446 

40,361 


30.6 
36.4 

36.5 


32,592,598 


5,913,097 


18.1 


73,728,708 


22,553,802 


30.6 


27,183,361 
16,576,360 
9,522,931 
9,008,687 
5,793,530 
5,643,839 


14,176,921 
3,273,446 
1,507,503 
1,232,033 
927,832 
1,435,967 


52.2 
19.7 
15.8 
13.7 
16.0 
25.4 


201,288,269 


48,180,022 


23.9 


115,463,331 


29,277,016 


25.4 


76,862,921 

3,348,824 

113,193 


15,544,347 

3,315,761 

42,898 


20.2 
37.5 
37.9 


76,862,921 


15,544,347 


20.2 


192,326,252 


44,821,363 


23.3 


27,183,361 
33,152,720 
28,568,793 
36,034,748 
28,967,650 
38,418,980 


14,176,921 
6,546,892 
4,522,509 
4,923,332 
4,639,410 

10,007,299 


52.2 

19.7 
15.8 
13.7 
16.0 
26.0 



NOTE; Detail may not i 



, to total because of rounding. 



58 



Individual Returns/1968 • Deductions and Exemptions 



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Individual Returns/1968 • Deductions and Exemptions 



59 



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60 



Individual Returns/1968 • Deductions and Exemptions 

Table 2.2— -RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns] 



Sources of Income or loss 



All returns 



Amount 
(Thouttnd 
dollara) 



Joint returns of 
husbands and wives 



Amount 

f Thousand 
dollars) 



Separate returns of 

husbands and wives 



Amount 

(Thausmtd 
dollar^} 



Returns of heads 
of household 



Amount 

(Thous^d 
dollars) 



Returns of surviving 
spouse 



( Thouumid 
dollars) 



Returns of single 

persons not head of 

household or surviving 

spouse 



Amount 

(Thousnr<d 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



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



Basiness or profession: 

Net profit 

Net loss 



Faim; 
Net profit. 
Net loss... 



Partnership : 
Net profit. 
Net loss... 



Sales of capital assets; 

Net gain 

Net loss 



Ordinaiy gain from sales of depre- 
ciable property 



Sales of property other than capital 



Net gain. 
Net loss. 



Dividends in adjusted gross income. 
Interest received 



Pensions and annuities (taxable 
portion) 



Rents and royalties: 

Net income 

Net loss 



Estates and trusts: 

Net income 

Net loss 



Other sources (net)^. 
Statutory adjustment. 



32,030,231 
28,470,613 



3,126,518 
645,120 



546,702 
514,837 



1,155,447 
432,290 



5,093,395 
1,066,165 



179,621 

35,562 
128,348 

4,313,531 

18,267,103 

1,638,577 



2,765,264 
1,859,846 



359,156 
27,654 



12,787,980 
3,821,932 



368,917,505 
287,954,734 



24,794,844 
1,235,X3 



1,868,539 
1,U3,330 



13,420,677 
1,459,204 



15,740,385 
676,305 



234,722 

65,787 
217,120 

13,365,731 

11,318,413 

3,806,730 



3,944,450 
1,627,986 



923,529 
37,452 



2,031,480 
4,185,185 



25,294,010 
23,149,826 



2,796,967 
563,986 



483,807 
476,405 



1,020,135 
375,668 



4,073,009 
845,564 



166,196 

28,794 
113,942 

3,471,509 

14,552,235 

1,119,376 



2,126,365 
1,562,758 



233,568 
17,430 



10,414,249 
3,381,423 



323,022,576 
256,497,083 



23,129,637 
1,081,928 



1,722,462 
1,034,087 



12,472,610 
1,256,680 



13,150,298 
524,096 



218,427 

56,820 
181,114 

8,994,453 

8,2Ca,771 

2,798,401 



2,989,488 
1,365,561 



520,912 
24,052 



1,527,101 
3,788,802 



717,294 
642,203 



46,487 
13,973 



7,849 
4,422 



15,278 
6,732 



50,580 
41,592 



(•) 

(») 
(•) 

71,268 

267,988 

21,339 



47,560 
21,570 



6,010 
(«) 



200,518 
70,846 



5,154,515 
4,011,345 



273,360 
23,681 



21,634 
11,352 



126,567 
18,453 



234,419 

37,599 



(*) 

(♦) 
(-) 

341,534 

157,049 

41,366 



72,598 
23,693 



21,933 
(•) 



31,151 
63,365 



1,325,000 
1,211,576 



61,015 
13,865 



6,705 
4,970 



16,912 
8,050 



129,413 
29,114 



2,053 



(•) 
(•) 



158,811 
571,791 



77,258 
49,067 



14,367 
(•) 

423,051 

70,230 



9,562,566 
7,728,311 



383,235 
25,325 



19,099 
8,142 



170,147 
24,558 



307,963 
18,396 



2,188 

(♦) 
(») 

397,229 

331,466 

101,937 



86,449 
55,199 



50,167 
(«) 

165,289 

44,858 



144,303 
122,763 



6,350 
(«) 



(•) 
(«) 



5,461 
(«) 



25,402 
5,966 



(«) 



(«) 
(«) 



31,470 
90,509 



18,283 
4,961 



3,781 
(») 

52,756 

5,542 



1,015,672 
731,087 



35,240 
(•) 



(•) 
(•) 



34,340 
(•) 



39,943 
3,779 



(♦) 



(•) 
(«) 



47,189 
87,429 



23,888 
3,543 



10,040 
(-) 



9,628 
5,839 



4,549,624 
3,344,240 



215,699 
50,660 



47,983 
26,085 



97,661 
40,627 



814,991 
143,929 



10,118 

6,035 
11,172 

1,080,473 

2,784,580 

445,862 



495,798 
221,490 



101,430 
8,501 



1,697,406 
293,891 



30,162,177 
18,986,9{S 



973,373 
100,835 



104,165 
57,890 



617,014 
156,155 



2,007,763 
91,935 



12,047 

5,426 
29,215 

3,585,326 

2,540,699 

847,264 



772,027 
179,991 



320,477 
10,260 



298,312 

282,322 



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 not allocable income or loss from partnerships, '^"Tl Business Corporations, and estates and trusts. 

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



Individual Returns/1968 • Deductions and Exemptions 



61 



Table 2.3— RETURNS WITH ITEMIZED DEDUCTIONS: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, 
BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 





Number of 
returns 


Number of 
exemptions 






n 


Salaries 


and Wages . 


Business or profession 


Farm 


Adjusted gross income 


gross 
income 

(Thousand 
dollars) 


(gross) 


Net profit 


Net loss 


Net profit 


Net loss 


classes 


Number of 
returns 


Amount 

(Thoustaid 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 

diJlars) 


Number of 
returns 


Amount 
f Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(1^) 


(13) 




32,030,231 


109,107,910 


368,917,506 


28,470,613 


287,954,735 


3,126,518 


24,794,844 


645,120 


1,235,344 


546,702 


1,868,539 


514,837 


1,113 330 






Taxable returns , total 


30,369,789 


103,510,937 


363,007,653 


27,622,058 


285,128,198 


2,873,819 


24,038,793 


561,049 


965,599 


457,031 


1,633,007 


466,185 


950,860 




9,124 

276,427 

771,918 

1,244,681 

1,659,075 

1,998,228 
2,327,023 
2,451,725 
2,671,631 
2,489,569 

8,731,087 

3,132,4^3 

1,066,997 

483,492 

681,863 

293,736 
61,894 
15,210 
2,580 
1,066 


9,124 

328,577 

1,223,550 

2,422,567 

3,875,530 

5,389,719 
7,161,158 
8,238,918 
9,822,269 
9,397,005 

33,652,744 
11,889,980 
4,071,675 
1,876,150 
2,683,524 

1,167,057 

233,127 

55,124 

9,299 
3,34C 


8,324 

455,712 

1,963,507 

4,392,733 

7,483,534 

11,010,261 
15,161,905 
18,393,326 
22,705,169 
23,633,165 

106,126,024 
53,245,810 
23,571,798 
13,171,151 
25,&t8,440 

19,466,470 
8,170,372 
4,392,829 
1,741,796 
2,265,327 


(«) 

203,928 

542,030 

982,670 

1,392,227 

1,761,052 
2,125,080 
2,286,767 
2,540,210 
2,378,0M 

8,369,487 

2,922,709 

938,053 

393,969 

509,724 

209,568 

44,668 

11,231 

1,960 

881 


(«) 

312,424 

1,281,575 

3,250,831 

5,869,104 

9,242,645 
13,292,447 
16,561,170 
20,802,515 
21,795,062 

97,589,694 
45,880,838 
17,666,654 
8,281,084 
12,748,246 

7,305,439 

2,286,006 

728,034 

140,468 

87,233 


(•) 

25,561 

67,401 

111,925 

140,687 

189,141 
211,631 
193,380 
213,770 
195,560 

660,374 
318,773 
168,218 
105,731 
179,733 

76,919 

11,672 

1,968 

259 

108 


(•) 

29,824 
123,529 
266,005 
389,226 

602,718 
766,753 
754,233 
844,543 
806,597 

3,613,851 
2,875,905 
2,191,813 
1,848,246 
4,572,588 

3,389,849 

769,294 

151,734 

25,487 

15,889 


(•) 

10,716 
16,695 
26,712 

36,042 
43,746 
48,631 
44,846 
48,971 

147,303 
60,767 
23,021 
12,301 
20,121 

11,788 

4,183 

1,725 

403 

223 


(*) 

11,069 
20,949 
32,899 

37,329 
47,058 
53,454 
46,718 
44,565 

151,867 
92,911 
46,244 
34,343 
84,097 

90,846 
66,696 
56,019 
23,823 
20,652 


(•) 
4,716 
19,402 
31,529 
38,174 

40,288 
38,059 
34,680 
33,719 
30,003 

94,647 
41,236 
17,368 
9,177 
15,893 

6,158 

1,245 

318 

54 

29 


(*) 
3,696 
25,376 
49,931 
85,156 

91,400 
95,375 
92,902 
93,690 
94,417 

309,013 
202,495 
122,906 
78,029 
174,622 

82,916 

21,733 

6,563 

1,415 

1,046 


(*) 
10,973 

20,658 
36,217 

38,117 
45,666 
42,714 
38,694 
33,969 

96,510 
39,311 
15,572 
9,785 
20,240 

12,466 

3,575 

1,233 

276 

132 


(.) 


$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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

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


12,803 

26,427 
42,155 

47,115 
58,154 
50,984 
49,199 
39,038 

140,912 
63,839 
47,054 
33,996 

102,320 

116,443 
57,818 
36,895 
11,142 
9 504 






Nontaxable returns , total ■ • • • 


1,660,442 


5,596,973 


5,909,851 


848,555 


2,826,538 


252,699 


756,054 


84,071 


269,748 


89,671 


235,532 


48,652 


162,472 




29,070 
83,030 
403,576 
386,980 
305,150 
159,154 
293,482 


58,09C 

138,215 

800,998 

1,069,125 

1,095,629 

669,914 

1,765,002 


9,859 

69,761 

627,644 

961,054 

1,051,369 

712,627 

2,477,537 


12,564 
28,981 
170,132 
178,636 
167,456 
89,222 
201,564 


17,389 
36,356 
240,071 
395,183 
482,333 
357,501 
1,297,705 


6,859 
9,319 
40,230 
48,638 
47,902 
31,969 
67,782 


9,404 
9,066 
47,561 
82,819 
111,649 
100,938 
394,617 


3,437 
5,770 
13,588 
18,897 
16,906 
9,435 
16,038 


9,279 
11,676 
23,172 
38,168 
37,762 
24,354 
125,337 


4,739 

11,930 
- 21,876 
12,056 
10,478 
28,592 


2,452 

10,573 
29,807 
23,538 
29,465 

139,697 


3,845 

5,567 
7,549 
9,101 
7,245 
15,345 








$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


8,477 
16,872 
17,846 
13,356 








5,328,185 

12,200,935 

8,748,808 

5,752,303 


11,691,315 
41,637,075 
33,735,11: 
22,044,399 


17,736,125 

92,599,537 

106,337,319 

152,244,525 


3,775,626 
11,275,513 
8,380,016 
5,039,458 


12,249,494 
82,756,170 
97,686,174 
95,262,897 


531,499 

1,062,796 

665,646 

866,577 


1,170,729 
4,056,915 
3,662,544 
15,904,656 


125,011 
235,678 
148,435 
135,996 


2U,387 
262,494 
161,231 
578,232 


155,236 

202,400 

96,551 

92,515 


260,320 
577,999 
326,083 
704,137 


101,232 

211,779 

98,009 

103,817 




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


290,015 
152,550 
518,326 




Partnership 


Sales of capital assets 


Ordinary gain 

from sales of 

depreciable 

property 


Sales of property other than capital 
assets 


Adjusted gross income 


Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


classes 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

f Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousertd 
dollars) 


Number of 
returns 


Amount 
( Thousajd 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
returns 


Amount 

( Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousmd 
dollars) 




(14) 


(15) 


(16) 


(17) 


(18) , 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 




1,155,447 


13,420,678 


432,290 


1,459,203 


5,093,395 


15,740,385 


1,066,165 


676,304 


179,621 


234,724 


35,562 


65,788 


128,348 


217,120 






Taxable returns , total 


1,097,246 


13,202,213 


392,690 


1,191,501 


4,786,145 


15,195,401 


1,002,703 


627,242 


161,557 


213,819 


31,093 


60,492 


109,949 


179,640 




I 11,437 

15,184 
21,615 

31,714 
42,070 
45,121 
51,908 
40,216 

210,288 
148,925 
110,425 
79,521 
161,324 

98,857 

22,561 

5,048 

776 

256 


20,412 

28,618 
69,428 

109,593 
151,171 
149,871 
216,981 
133,205 

1,074,255 
985,985 

1,012,881 
991,155 

2,993,051 

3,179,072 

1,289,929 

540,005 

148,787 

107,814 


> 6,266 

8,816 

14,014 
27,960 
17,202 
19,595 
17,591 

78,507 
54,558 
32,095 
25,364 
44,954 

31,741 

9,382 

3,451 

789 

405 


7,116 

9,961 

15,939 
33,277 
34,859 
26,091 
27,767 

90,556 

104,719 

71,774 

64,956 

163,194 

221,576 
122,448 
101,391 
47,064 
48,813 


(•) 

25,133 
75,941 
131,809 
170,027 

192,378 
216,550 
241,881 
213,965 
245,082 

1,178,428 
781,511 
412,949 
239,097 
394,681 

201,676 

48,026 

13,261 

2,400 

1,014 


(•) 

8,561 

33,355 

86,595 

117,929 

153,840 
183,005 
180,614 
195,332 
237,716 

1,073,471 

1,116,096 

882,605 

698,936 

1,915,420 

2,283,905 
1,769,119 
1,741,761 
975,793 
1,541,331 


(•) 
J 16,770 

22,470 
29,385 

48,281 
48,614 
60,980 
59,813 
59,021 

240,964 

161,892 

84,667 

44,795 

76,563 

38,081 

7,918 

1,206 

130 

52 


(«) 
12,411 

11,766 
20,056 

28,866 
31,612 
42,238 
37,861 
33,304 

135,792 
95,493 
51,314 
31,855 

55,720 

30,136 

6,835 

1,069 

118 

51 


{ (.) " 
\ 4,919 

jl0,246 

1 15,605 

10,013 
10,168 

37,051 
24,992 
12,288 
9,446 
15,604 

7,842 

2,172 

667 

126 

82 


(•) 
3,267 

8,239 

13,367 

10,952 
6,863 

34,327 
33,800 
17,100 
15,764 
35,501 

19,778 

8,398 

3,829 

1,319 

946 


(») 
2,545 

3,064 

2,373 

8,820 
5,165 
2,181 
1,187 
3,357 

1,369 

497 

148 

36 

14 


(•) 
479 

5,182 

2,343 

13,612 

10,247 

3,873 

1,243 

12,085 

6,687 

2,884 

1,080 

522 

221 


(•) 
2,693 

7,498 

8,555 
10,664 

9,124 
{ 6,182 
\ 4,838 

20,927 

14,280 

5,715 

3,627 

7,688 

4,947 

1,638 

613 

149 

61 


_ 


$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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000.... 

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


(*) 
2,483 
17,170 

9,733 
6,857 
10,000 
6,881 
4,141 

26,167 
25,907 
10,935 
9,903 
19,439 

15,654 

7,591 

4,091 

1,728 

608 


Nontaxable returns , total ... . 


58,201 


218,464 


39,600 


267,706 


307,250 


544,985 


63,462 


49,066 


18,064 


20,906 


4,469 


5,297 


18,399 


37,483 




(•) 

16,024 

15,946 

6,139 

20,091 


(<») 

19,453 

28,627 
16,228 
154,154 


CI 


(«) 
19,955 

18,903 

216,805 


(♦) 

11,534 
54,965 
61,245 
66,235 
36,382 
) 75,216 


(•) 
5,535 
32,990 
44,376 
54,787 
62,492 
338,817 


(.) 
[ 15,781 
12,899 
11,287 
8,011 
14,630 


(•) 
12,494 

10,701 
9,696 
5,354 

10,266 


}'"' - 


(•) 
2,665 

2,621 
15,060 


(») 
(♦) 

4,447 


(») 
(«) 

5,179 


(») 
, J 6,245 

) 7,215 
I 4,267 


(») 




( 
( 


7,992 

7,079 

23,192 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


1 


5,744 

5,022 
6.945 


6,943 

16,682 
13,832 










86,346 
226,202 
212,764 
630,135 


182,770 

819,317 

1,091,142 

11,327,449 


37.753 


77.570 


635.280 


452.625 


118.558 


83.779 


20.800 


12,722 


6,046 


2,074 


25,073 
42,673 
21,442 

39,160 


43,655 


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




L08,426 
80,646 
>05,465 


1, 


193,220 
L32,504 
)55,909 


1,1 
1,1 
2,1( 


)8,718 
J7,287 
J2,110 


1,05 

1,12 

13,10 


3,156 

D,027 
3,577 


2 

2< 
4 


58,034 
.2,711 
L6,862 


18 
13 
27 


1,451 

7,117 
3,957 




46,748 

37,866 
74,207 


46 
35 
140 


000 
971 
031 


6,490 

8,924 

14,102 


9,439 
13,722 
40,553 


45,432 
28,187 
99,846 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Soiorces of Data, Description of the Sample and Lim i tations of the Data." 



62 



Individual Retums/1968 • Deductions and Exemptions 



Table 2.3— RETURNS WITH ITEMIZED DEUCTIONS: 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 



(Thouii 
doUa, 



Interest received 



Number of 
returns 



(Thousand 
doU»rt) 



Pensions and 
annuities (taxable 
portion) 



Number of 
returns 



(Thouiand 
dollar^} 



Rents and royalties 



Net income 



Number of 
returns 



( Thousand 
dotlara) 



Number of 
returns 



( Thousand 
dollart} 



Estates and trusts 



(Thoii»and 
dollars) 



Number 

of 
returns 



Amount 
( Thousand 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



4,8U,531 



18,267,103 



l,859,84o 



923,530 



4,461,245 



12,839,386 



17,175,699 



3,283,387 



2,441,765 



3,572,049 



1,745,553 



(♦) 

36,282 
101,724 
140,591 
182,671 

186,741 
197,252 
191,857 
182,049 
192,828 

937,289 
711,501 
413,551 
243,143 
436,240 

232,627 

55,908 

14,363 

2,487 

1,041 



(•) 

17,104 
71,361 
95,191 
178,689 

181,131 
192,261 
220,643 
183,267 
218,524 

970,934 
950,700 
859,328 
680,882 
1,945,975 

2,337,542 

1,686,515 

1,116,083 

430,832 

502,167 



(•) 
145,089 
395,077 
591,528 
767,816 

880,864 
1,015,839 
1,080,696 
1,216,131 
1,241,942 

5,186,810 

2,341,026 

903,216 

431,055 

621,508 

275,056 
58,890 
14,536 
2,491 

1,055 



(«) 

63,362 
253,076 
394,727 
516,313 

470,652 
443,212 
447,020 
424,406 
432,632 

1,763,906 

1,250,213 

782,244 

543,933 

1,129,503 

853,247 

359,585 

181,955 

56,412 

66,891 



12,779 
103,255 
U2,225 
161,518 

130,247 
112,574 
101,069 
78,480 
70,093 

202,614 
96,622 
47,410 
20,620 
34,154 

18,441 

5,089 

1,601 

262 

82 



10,523 
154,270 
241,375 
323,474 

322,393 
266,853 
223,185 
205,057 
181,138 

505,332 
291,938 
174,721 
85,234 
152,173 

9^,740 
33,849 
13,348 
2,502 
1,282 



29,503 
75,457 

110,548 
150,009 

145,215 
152,247 
147,556 
169,880 
159,166 

588,701 
275,940 
135,113 
75,853 
134,116 

71,055 

16,064 

4,255 

762 

325 



19,497 
58,233 
72,070 
136,257 
147,369 
137,006 
129,327 
136,293 
131,923 

556,785 
360,244 
265,461 
199,670 
523,543 

416,832 
168,626 
73,945 
27,253 

11,715 



14,367 
28,766 
56,762 

68,866 

103,551 
1U,664 
134,184 
142,370 
140,255 

504,996 
203,753 
82,834 
40,009 
64,410 

34,232 

9,503 

2,340 

4B5 

206 



8,263 
16,843 
40,974 
34,242 

64,719 
80,718 
84,555 
74,219 
73,880 

316,185 
163,788 
96,100 
61,016 
122,529 

108,448 

53,624 

27,145 

9,135 

7,243 



(•) 
17,588 

17,068 

11,187 
18,824 

12,260 
13,306 

65,74« 
4«,316 
32, U7 
21,199 
38,108 

27,122 
8,732 
2,940 

526 
221 



(•) 
19,403 

13,755 

10,861 
29,340 
19,145 
22,004 

76,380 

109,411 

73,596 

59,399 

129,468 

145,651 
80,829 
56,013 

20,608 
12,651 



(•) 



>4,855 



5,367 

3,192 
3,007 
1,570 
3,263 

2,111 

672 

240 

49 

23 



(*) 



3,655 

2,059 
4,377 
2,510 
2,644 

5,531 
3,067 
2,225 
1,320 
138 



352,236 



526,348 



1,091,404 



884,220 



309,442 



523,347 



323,499 



372,404 



114,293 



179,357 



22,744 



44,376 



2,204 



3,532 



4,225 
23,612 
81,122 
82,213 
68,277 
39,653 
53,184 



1,917 
6,257 
42,075 
59,908 
47,835 
43,469 
324,887 



15,737 
54,494 
303,424 
263,741 
206,960 
97,049 
144,999 



7,694 
21,910 
197,416 
207,062 
199,013 
70,691 
180,434 



15,328 

64,773 
90,450 
77,282 
36,716 
24,393 



12,718 

o6,874 

134,577 

151,304 

71,184 

86,690 



4,462 
22,077 
76,354 
93,077 
56,361 
31,193 
39,955 



7,518 
12,933 
59,113 
93,577 
71,125 
37,526 
90,612 



10,890 

27,169 

20,746 

19,187 

8,433 

27,868 



11,980 

25,069 
14,8U 
23,223 
12,720 
91,549 



{») 
i 9,270 

\ 4,870 
8,603 



(-) 

12,015 

3,802 
28,529 



(*) 



(•) 



761,470 

990,030 

943,653 

2,113,328 



564,063 
1,053,633 
1,005,645 
10,742,335 



2,850,989 
5,557,953 
5,199,608 
4,658,553 



1,932,169 
2,310,705 
1,783,967 
5,291,572 



694,326 
516,071 
202,950 
225,230 



1,166,297 

1,281,615 

506,085 

352,733 



649,061 
806,866 
592,700 
716,637 



567,849 

735,282 

566,321 

2,074,499 



255,136 
656,177 
508,916 
439,567 



188, UO 
432,054 
332,729 

675,073 



45,673 
65,064 
67,523 

180,891 



46,883 

98,231 

78,903 

699,463 



5,414 
4,257 

3,800 
14,183 



6,466 

2,475 

3,583 

24,928 



Partnership and estates and trusts not 
allocable 



Adjusted gross income 
classes 



Number of 

returns 



Amount 

(Thousand 



Number of 
returns 



Amount 

( Thousand 
dollmra) 



Other 

sources 
(net) 

(Thousand 
dollar a) 



Statutory adjustment 



Number of 
returns 



Itemized 
deductions 



(Thousand 
dollars) 



Exemptions 



(Thousand 
dollara) 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Number of 
returns 



f TTiouvand 
dbJi«ra; 



Income tax 
before 

credits 

(Thituaand 
dollara) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 

liider $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 



4,185,135 



o9, 177, 073 



65,4o4,745 



1,394,436 



30,635,795 



235,502,468 



3,728,769 



4,029,132 



65,322,751 



62,106,559 



30,369,789 



235,078,583 



10,414 


22,535 


3,203 


11,848 


1,840 


4,423 


1,036 


5,4U 


1,325 


4,716 


1,178 


12,485 


275 


4,974 


70 


2,197 


12 


154 


6 


23 



(•) 



(•) 

\ 3,089 

1,283 
659 
313 

1,499 

601 
196 

79 
17 



(») 



(«) 
2,898 

1,336 
254 
481 

2,545 

2,393 

1,519 

1,413 

234 

399 



(«) 

17,600 

39,270 

58,915 

57,664 

73,085 
107,115 
112,396 
100,086 

72,897 

445,677 
241,431 

115,485 
76,216 
176,753 

113,384 
44,173 
14,758 

7,089 
4,474 



(•) 

10,579 

45,037 

53,411 

123,989 

205,744 
252,094 
264,341 
326,933 
289,617 

1,149,564 

494,791 

196,773 

92,852 

145,017 

64,802 

10,128 

1,650 

225 

71 



(«) 

9,706 

56,438 

61,148 

114,493 

204,690 
236,479 
238,166 
291,199 
275,311 

1,049,809 
519,665 

273,092 
154,918 
312,683 

133,932 

35,884 

8,193 

2,274 

938 



939 

148,433 

543,230 

1,097,918 

1,313,417 

2,490,427 
3,264,514 
3,792,694 
4,542,082 
4,625,537 

13,977,562 
8,725,051 
3,761,192 
2,040,111 
3,908,017 

2,992,512 

1,438,714 

903,656 

348,630 

407,865 



5,474 

197,146 

734,130 

1,453,540 

2,325,318 

3,233,831 
4,296,695 
4,943,351 
5,393,361 
5,638,203 

20,191,646 
7,133,933 
2,443,005 
1,125,690 
1,610,11.4 

700,234 
139,876 
33,074 

5,579 
2,304 



9,124 

276,427 

771,913 

1,244,681 

1,639,075 

1,998,228 
2,327,023 
2,451,725 
2,671,631 
2,489,569 

3,731,087 

3,132,443 

1,066,997 

483,492 

631,863 

293,736 

61,894 

15,210 

2,580 

1,036 



1,9U 

110,133 

636,143 

1,841,278 

3,344,800 

5,285,998 

7,600,697 

9,657,084 

12,269,725 

13,369,377 

66,956,322 
37,386,786 
17,367,665 
10,005,331 

20,130,354 

15,773,782 
6,591,793 
3,456,106 
1,387,536 
1,855,157 



238 

15,497 

99,513 

278,983 

518,880 

836,306 
1,216,668 
1,570,208 
2,016,836 
2,242,136 

11,791,959 
7,195,484 
3,650,176 
2,280,813 
5,407,777 

5,662,638 

3,005,710 

1,793,309 

747,950 

999,037 



(•) 



(•) 



(«) 



(') 



76,788 



93,163 



156,054 



3,354,323 



3,358,183 



1,394,436 



266,006 



423,887 



90,266 



(*) 



(«) 



(•) 



(*) 



(•) 



(*) 
(-) 



(•) 



(•) 
(«) 



'1,144 
'3,626 
28,213 
16,720 
11,912 
9,818 
1A,395 



7,044 

11,538 
18,787 
19,473 
10,751 
25,572 



7,856 

21,385 
32,956 
26,119 
19,107 
48,131 



25,028 
58,574 
412,967 
545,079 
513,625 
350,896 
1,443,154 



34,854 
32,929 
480,599 
641,475 
657,377 
401,948 
1,059,001 



29,070 
81,928 
388,113 
330,513 
248,081 
m,352 
205,379 



1,102 
15,463 
56,467 
57,069 
47,802 
38,103 



2 

2,473 

24,229 

33, lU 

42,025 

322, OM 



1 

348 

3,397 

4,696 

5,671 
76,153 



4,501 
9,962 
5,601 
9,461 



9,440 
17,343 

15 ,130 
46,263 



^•) 

(*) 
2,869 
4,683 



(«) 
(«) 
1,905 
12,518 



235, 593 
495,062 
446,545 
783,306 



301,708 
1,361,853 
1,151,126 
1,007,245 



349,771 
1,283,680 
1,051,563 
1,495,166 



5,515,106 
19,513,527 
19,112,111 
25,036,329 



7,014,791 
24,982,247 
20,241,068 
U, 226,639 



1,189,057 

191,199 

7,770 

6,410 



4,139,123 
12,009,736 
3,741,038 
5,745,893 



6,086,112 

43,317,769 

67,007,668 

114,090,919 



927,225 

7,902,399 

U, 800,464 

30,790,300 



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



Individual Retums/1968 • Deductions and Exemptions 



Table 2.3— RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, 



63 



Adjusted gross income classes 



Surcharge 



Number of 
returns 



(Thouaend 
doltJirt) 



Tajc credits 



Retirement income 
credit 



Number of 
returns 



Amount 
(Thousiwid 
dolUrai 



Investment credit 



Number of 
returns 



Amount 

(Thousfnd 
doLlara) 



Forei^ tax credit 



Number of 
returns 



(Thouavid 
dollars) 



AU. Other tax credits 



Number of 
returns 



Amount 
(Thousand 



Income tax 
after 
credits 

(Thousand 
dollara) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



3,748,610 



308,792 



54,632,502 



3,743,458 



93,304 



263,869 



156,394 



81,709 



54,632,502 



(«) 
282,250 
631,804 
954,700 

1,454,869 
1,958,776 
2,241,000 
2,552,722 
2,440,357 

8,650,905 

3,118,643 

1,062,929 

482,264 

679,427 

292,613 

61,696 

15,157 

2,567 

1,082 



(») 
2,774 
13,106 
24,773 

45,529 

74,878 
106,667 
143,547 
163,938 

873,679 
535,954 
272,338 
170,452 
403,846 

423,259 

224,628 

133,977 

55,867 

74,217 



(•) 

59,410 
76,835 
U4,968 

85,612 
85,612 
58,100 
30,122 
54,591 

98,721 
45,058 
31,249 
15,859 
26,931 

15,257 
5,181 

1,375 

190 

89 



(-) 
3,336 
5,724 
9,415 

9,656 
11,106 
8,824 
3,313 
8,220 

15,077 
5,746 
4,242 
2,077 
3,635 

2,058 

590 

190 

26 

17 



(*) 

13,400 
21,910 
40,159 

49,358 
67,646 
63,896 
71,261 

52,487 

238,258 

154,513 
107,973 
76,517 
160,899 

99,495 
23,655 

6,306 

1,190 

533 



(«) 

648 
1,276 
3,250 

4,495 
6,041 
6,602 
8,523 
7,994 

36,374 
29,856 
22,560 
18,562 
41,403 

39,042 
18,911 
10,438 
4,156 

3,711 



10,286 

26,540 

18,442 
12,212 
13,922 
27,242 

24,515 

10,676 

4,101 

804 

370 



3,270 



3,250 
3,534 

5,058 
11,735 

14,903 

10,495 
7,950 
3,482 

10,875 



523 
1,030 

533 

210 
87 



47 

163 

182 
343 
596 

157 
250 



238 

15,447 

98,281 

285,045 

530,664 

857,156 
1,273,351 
1,659,209 
2,148,364 
2,389,085 

12,608,968 
7,592,510 
3,891,940 
2,425,498 
5,754,550 

5,029,667 
3,199,995 
1,908,062 
795,983 
1,058,390 



50,051 



5,153 



151,477 



13,645 



99,353 



44,925 



4,717 



36,799 



(•) 



(*) 



(•) 
8,618 
38,130 



(«) 

239 
4,893 



10,484 
48,377 
41,518 
30,882 
20,115 



326 
3,004 
2,945 
3,233 
4,137 



(•) 
8,593 

14,184 
15,510 
61,055 



(•) 



1,768 

2,571 

40,159 



(») 



(•) 
4,382 



(») 



(*) 
36,743 



(«) 
(«) 



(«) 
(•) 



1,886,083 

10,571,320 

8,659,334 

5,722,483 



40,941 

535,318 

874,298 

2,298,053 



385,925 
333,127 
99,727 
141,209 



28,034 
45,208 
15,116 
18,589 



115,347 
352,179 
246,710 
535,173 



9,956 
49,345 
44,695 
204,785 



4,850 
19,247 
23,201 
113,813 



459 

5,942 

5,958 

106,147 



(•) 
(*) 
(•) 
4,008 



(«) 
(•) 
(«) 
1,883 



929,575 
8,337,165 
12,608,968 
32,756,594 



Adjusted gross income classes 



Tax from recomputing 
prior year invest- 
ment credit 



Number of 
returns 



Ajsount 
(Thouaand 



Self-employment tax 



Number of 
returns 



Amount 

(Thouamd 
dollars} 



Income tax withheld 



Number of 
returns 



Ajnount 
(Thouamd 
dollara) 



Excess social security 
taxes withheld 



Number of 
returns 



Amount 

f Thousand 

dollara) 



Refundable credits 



Number of 
returns 



Amount 

(Thousmd 
dollara) 



Payments on 1968 
declaration 



Number of 
returns 



Amount 

(Thousand 
dollara) 



(55) 



(67) 



(68) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



Grand total 

Taxable returns , total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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 $500 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



27,714,315 



41,035,254 



554,9X 



4,237,832 



13,992,399 



27,038,744 



40,812,485 



493,125 



13,885,043 



2,952 

5,197 

7,711 
8,616 
5,339 
9,387 
8,657 

25,129 
20,025 
11,729 
10,212 
18,106 

12,734 

4,285 

1,553 

364 

171 



501 

871 
2,131 

571 
1,964 
1,244 

3,165 
3,437 
2,137 
2,585 
5,664 

4,322 

1,944 

1,218 

570 

353 



(») 

31,387 
93,410 
142,180 
192, U9 

237,705 
260,078 
222,189 
232,382 
188,728 

543,054 
316,649 
180,651 
119,778 
219,788 

104,779 

17,525 

3,619 

529 

173 



(«) 
2,815 
11,774 
24,577 
40,436 

57,664 
71,037 
64,860 
71,841 
56,980 

224,832 

128,964 

78,905 

53,629 

102,228 

49,233 

8,115 

1,531 

239 

77 



7,780 

171,733 

489,898 

918,392 

1,337,313 

1,710,307 
2,080,441 
2,258,489 
2,514,1U 
2,356,657 

8,308,883 

2,836,691 

912,755 

374,473 

472,088 

187,019 

38,950 

9,385 

1,593 

729 



30,306 
126,939 
350,886 
657,551 

1,047,737 
1,545,483 
1,96-4,570 
2,515,767 
2,743,818 

13,292,274 
7,010,474 
2,919,332 
1,461,157 
2,523,518 

1,748,234 
618,179 
194,377 
35,453 
24,492 



(♦) 

(•) 
I 6,685 

20,736 

82,953 

339,550 

354,873 

1,242,486 

422,122 

117,870 

47,612 

67,235 

39,889 

10,670 

2,555 

448 

182 



(♦) 

(») 
247 

613 
2,426 

11,893 
16,631 

91,077 
47,515 
17,911 
7,969 
16,306 

14,201 

4,997 

1,298 

204 

85 



(►) 

12,619 
17,107 
30,636 

35,113 
42,253 
32,854 
34,623 

26,388 

109,629 
54,124 
26,995 
14,737 
31,275 

17,069 

5,000 

1,801 

383 

183 



(-) 



1,321 

1,985 
1,935 
1,973 
2,095 
1,938 

6,747 
5,822 
2,052 
3,392 
4,334 

9,822 
6,530 
5,098 
1,789 
3,675 



17,751 

65,914 

127,336 

200,522 

225,378 
230,203 
212,496 

199,034 
170,355 

733,442 
528,444 
357,524 
241,676 
451,113 

241,407 

55,499 

14,195 

2,428 

1,018 



2,877 
15,613 
37,733 
75,066 

107,784 
136,573 
143,180 
158,089 
152,549 

823,467 
855,590 
633,245 
786,743 
2,553,082 

3,253,795 

1,879,720 

1,141,137 

437,366 

467,434 



17,173 



3,644 



323,973 



63,330 



675,572 



222,769 



9,291 



917 



71,829 



6,502 



156,847 



106,356 



(♦) 
2,935 



3,582 

9,905 



(») 



841 
2,481 



4,392 
10,752 
45,012 
61,951 
51,469 
44; 520 
95,882 



454 

539 

3,825 

7,329 

10,070 

9,992 

31,061 



11,645 
19,654 
129,054 
145,145 
126,327 
76,927 
166,600 



1,899 
4,311 
16,617 
35,172 
39,312 
25,671 
95,787 



(») 
(*) 
8,021 



(«) 
(•) 



(.) 
5,989 

11,195 
14,725 
7,993 

30,476 



(•) 
417 

788 

757 

867 

3,641 



2,405 
2,172 
21,964 
26,554 
28,782 
21,563 
51,205 



1,346 
608 

6,590 
10,358 
13,873 
10,525 
63,055 



15,417 
47,442 
26,158 
30,313 



2,144 

8,200 

3,497 

23,059 



588,230 

1,225,339 

650,301 

967,869 



111,979 
348,457 
227,855 
424,974 



3,434,436 
11,073,532 
8,317,395 
4,883,951 



1,293,551 

9,887,147 

13,300,524 

15,554,032 



7,111 

807,412 

1,244,382 

709,629 



31,935 
91,255 
U0,911 



102,051 
197,981 
111,469 
153,453 



6,080 
12,516 

5,995 
43,817 



517,164 
1,075,261 

746,203 
1,399,204 



174,590 

727,016 

833,725 

12,257,068 



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." 



64 



Individual Returns/1968 • Deductions and Exemptions 



.3— RETURNS WITH ITEMIZED DEDUCTIONS: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income classes 



Tax due at time of filing 



Number of 
returns 



( Thousand 
dollars) 



Number of 
returns 



(Thousmd 
doUars) 



Overpayment refund 



Number of 
returns 



(Thousmd 
dollara) 



Credit on 1969 tax 



Number of 
returns 



Amount 
(Thousand 



(78) 



Grand total 

Taxable returns , total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$0,000 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 $25,000 

$25,000 under $30,000 

$30,000 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 



( 
102 
321 
403 
456, 

501 
526 
547 
573 
513 

,312,950 
,314,246 
585,062 
299,462 
464,403 

216,152 

48,147 

11,946 

2,103 



) 

,251 
028 
,289 
,129 

,666 
,058 
795 
218 
281 



212,584 



(«) 
9,408 
33,346 
42,709 
37,646 
26,904 
59,134 



1,438,591 
2,715,542 
2,316,241 
2,944,731 



(79) 



(80) 



(81) 



(82) 



(83) 



(84) 



21,834,393 



20,667,136 



6,330,188 



1,390,340 



7,794,214 



21,073,502 



19,985,685 



6,078,615 



1,290,632 



(•) 
5,962 
34,525 

60,690 
77,481 

107,226 
118,289 
126,468 
U0,860 
130,678 

701,996 
646,916 
484,910 
394,576 
1,101,400 

1,324,491 
809,971 
625,572 
338,153 
553,940 



(♦) 

171,897 

448,678 

836,485 

1,194,144 

1,488,111 
1,793,186 
1,895,217 
2,089,313 
1,969,839 

6,394,299 

1,810,797 

479,792 

183,158 

216,871 

77,388 

13,719 

3,255 

476 

197 



(*) 

21,071 

67,320 

140,606 

240,326 

339,235 
456,377 
513,986 
607,532 

598,296 

2,078,542 
741,437 
289,382 
172,066 
336,692 

267,345 

109,327 

56,554 

16,068 

20,806 



6,680 

165,702 

422,645 

790,497 

1,136,448 

1,410,146 
1,726,134 
1,836,097 
2,037,362 
1,920,672 

6,202,372 

1,682,060 

391,519 

122,281 

109,741 

21,520 

3,040 

641 

86 

42 



701 

20,285 

62,621 

Ul,776 

227,312 

318,199 
434,908 
493,285 
587,214 
574,376 

1,981,937 
655,367 
212,290 
101,883 
149,660 

76,454 

27,436 

14,368 

3,173 

5,370 



7,633 
30,844 
54,408 
72,130 

90,981 
83,956 
71,309 
60,801 
62,277 

230,819 
153,126 
103,770 
69,851 
122,530 

60,996 
11,693 

2,868 
421 
169 



36,4o4 



760,691 



305,974 



681,451 



251,573 



99,708 



(♦) 

470 
2,727 
4,533 
5,951 
5,327 

17,069 



13,870 
21,348 
148,283 
164,140 
143,499 
83,181 
186,570 



3,222 
4,718 
24,427 
44,400 
49,213 
33,251 
146,743 



11,844 
19,924 
U5,529 
152,293 
126,611 
72,641 
162,509 



2,348 
4,413 
20,182 
39,846 
41,673 
28,153 
114,958 



3,758 

14,863 
15,047 
19,662 
14,300 
32,078 



198,161 

638,377 

703,312 

6,290,827 



3,232,205 
9,401,670 
6,406,272 
2,794,246 



629,255 
2,603,164 
2,095,434 
2,051,790 



3,040,914 
9,077,870 
6,211,441 
2,336,911 



579,309 
2,478,811 
1,995,328 
1,276,740 



232,695 

392,547 
235,740 
529,358 



(85) 



786 
4,699 
8,830 
13,014 

21,036 
21,469 
20,701 
20,318 
23,920 

96,607 
86,070 
77,093 
70,183 
187,034 

190,891 
81,890 
42,188 
12,895 
15,436 



54,403 



1,180 

4,245 
4,554 
7,540 
5,098 

31,786 



49,946 
124, 3X 
100,109 
775,055 



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

(*) Ar. 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- 

^Negative "Other sources." 

NOTE: Detail ma^ not add to total because of rounding. 



Individual Returns/1968 • Deductions and Exemptions 



65 









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66 



Individual Retums/1968 • Deductions and Exemptions 



Table 2.5— RETURNS WITH ITEMIZED DEDUCTIONS: 



ITEMIZED DEDUCTIONS AS A PERCENT OF ADJUSTED GROSS INCOME BY ADJUSTED GROSS INCOME CLASSES 
[Taxable and nontaxable returns]^ 



Adjusted gross Income classes 



Itemized deductions 



Number of 
returns 



(Tho'jsand 
dollart) 



Itemized deductions as a percent of adjusted gross incoi 



percent under 
5 percent 



Number of 
returns 



Amount 
( Thousand 
dottmrM) 



5 percent under 
10 percent 



Number of 
returns 



Amoiint 
f Thousand 
dottart) 



10 percent under 
11 percent 



Number of 
returns 



Amount 
( Tftou iMnd 



11 percent under 
12 percent 



Number of 
returns 



Amount 
( Thousand 



12 percent under 
13 percent 



Number of 
returns 



Amount 
f Thousand 
dollar a) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Total 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under. $20,000 

$20,000 under $25,000 

i25,000 under $30,000 

$30,000 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 



32,030,231 



69,177,073 



124,839 



231,063 



1,643,426 



2,950,800 



1,206,788 



1,791,441 



1,487,695 



2,256,812 



1,740,575 



2,741,977 



29,070 

92,154 

680,003 

1,158,898 

1,549,831 

1,818,229 

2,109,333 
2,407,364 
2,492,073 
2,691,491 
2,500,661 

8,748,80 

3,138,567 

1,069,653 

484,653 

683,497 

294,626 

62,209 

15,350 

2,631 

1,U7 



5,328,135 

12,200,935 

8,748,308 

5,752,303 



25,028 

59,512 

561,400 

1,038,309 

1,616,544 

2,164,313 

2,739,250 

3,477,739 
3,957,985 
4,643,853 
4,694,700 

19,U2,U1 

8,788,368 
3,812,995 
2,053,285 
3,951,003 

3,055,802 

1,492,447 

954,307 

395,361 

527,763 



(•) 

6,978 

8,399 

7,558 

6,055 



1,932 

5,609 

9,108 

32,694 

29,400 

3,582 

2,708 

575 

335 



(•) 
167 

522 

1,452 



2,069 



1,238 

5,643 

10,665 

51,702 

73,559 
36,557 
21,405 
9,246 
16,835 



17,695 

16,159 
20,485 

29,460 
22,613 
25,167 
13,162 
13,786 

459,134 
443,217 
206,156 
112,121 
166,112 

77,547 

12,733 

2,310 

406 

163 



2,372 

4,444 
6,911 

13,763 
12,395 
16,072 
13,517 
12,479 

532,289 
645,815 
364,424 
242,419 
483,071 

383,967 
122,993 
49,016 
20,798 
23,559 



(•) 

9,217 

18,956 
21,973 

50,306 
70,648 
88,673 
90,701 
90,453 

421,627 

184,704 

66,942 

29,917 

43,955 

15,493 

2,358 

421 

78 
25 



(•) 



7,143 
10,675 

29,069 
47,800 
70,366 
81,831 
90,363 

548,032 
330,855 
155,487 
85,292 
171,084 

106,351 

32,113 

12,493 

5,336 

4,859 



(•) 

11,064 

39,933 
36,012 

61,384 
117,580 
111,112 
131,009 
121,021 

489,861 

207,497 

67,041 

30,477 

45,254 

15,251 

2,297 

448 

80 
33 



(•) 
2,973 

16,312 
18,926 

38,773 

38,708 

96,137 

128,809 

132,294 

694,424 
404,448 
170,835 
95,273 
192,670 

114,627 

34,372 

14,253 

6,291 

6,669 



16,331 

39,447 
50,765 

101,281 
112,349 
127,581 
159,154 
135,342 

604,679 
219,306 
73,339 
31,289 
41,186 

15,174 

2,391 

389 

48 

24 



4,955 

17,394 
28,634 

75,892 

90,922 

119,918 

169,258 

160,249 

922,876 
465,476 
202,182 
106,427 
191, 664 

124,013 

38,648 

13,648 

4,029 

5,794 



5,515,106 
19,513,527 
19,112,111 
25,036,329 



24,035 
5,041 
4,820 

90,943 



1,340 

1,132 

1,745 

226,851 



54,339 

109,138 

459,134 

1,020,765 



14,225 

63,225 

532,289 

2,336,061 



50,487 
390,781 
421,627 
343,393 



20,111 
319,428 
548,032 

903,870 



87,350 
542,106 
489,861 
363,378 



38,225 

434,721 

694,424 

1,039,442 



107,043 
645,707 
604,679 
383,146 



50,982 

616,239 

922,876 

1,151,380 



Itemized deductions as a percent of adjusted gross income — Continued 



Adjusted gross income classes 



13 percent under 
14 percent 



Number of 
returns 



Amount 

f Thousand 
doltara) 



14 percent under 
15 percent 



Number of 
returns 



Amount 
(Thouaand 
dollar!) 



15 percent under 
16 percent 



Number of 
returns 



Amount 
( Thousvid 
dolt an) 



16 percent under 
17 percent 



Number of 

returns 



Amount 

f Thousand 

doltara) 



17 percent under 
IS percent 



Number of 

returns 



Amount 

r Thousand 
doltara) 



18 percent under 
19 percent 



Number of 
returns 



f Thousand 
dbiiarsj 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



Total. 



1,886,578 



3,137,817 



1,921,245 



3,357,335 



1,969,130 



3,611,537 



1,793,239 



3,581,031 



1,650,925 



3,390,978 



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 $25,000. 
$25,000 under $30,000. 
$30,000 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 



(♦) 
20,954 

43,648 
87,051 

91,217 
130,605 
158,013 
151,639 
170,920 

638,220 

234,032 

68,330 

33,261 

39,721 

13,655 

3,215 

422 

54 

20 



(•) 
6,748 

21,042 
53,282 

67,801 
115,458 
159,885 
174,360 
218,642 

1,050,784 
536,361 
204,569 
121,742 
202,131 

120,792 

58,130 

16,442 

5,058 

4,441 



(>) 
23,360 

48,042 
77,691 

99,849 
160,284 
141,269 
163,429 
162,407 

665,266 

227,251 

70,173 

28,236 

38,873 

12,096 

2,218 

390 

58 

17 



(«) 
8,329 

24,620 
51,209 

80,125 
152,740 
153,895 
200,953 
223,627 

1,173,692 
557,620 
223,830 
111,355 
209,258 

116,448 

42,193 

16,260 

5,546 

5,599 



21,738 

75,452 
73,799 

97,390 
127,737 
162,320 
175,733 
199,567 

664,921 
221,399 
67,883 
24,703 
35,625 

12,474 

2,333 

412 

58 

26 



8,024 

41,067 
55,548 

83,231 
128,649 
190,290 
231,320 
294,413 

1,250,544 
532,725 
231,674 
104,149 
205,759 

125,665 

47,319 

17,953 

5,750 

6,909 



(•) 
34,927 

44,467 
79,705 

103,799 
135,667 
160,586 
191,820 
180,360 

624,158 
198,214 
61,870 
26,333 
30,067 

10,911 

2,088 

380 

44 

12 



(•) 
13,877 

26,020 
60,203 

98,593 
145,478 
199,449 
268,981 
282,603 

1,251,909 
554,865 
224,949 
117,543 
185,573 

117,618 
45,626 
17,658 
4,779 
3,584 



9,049 
36,541 
58,396 
72,246 

116,560 
113,022 
140,531 
189,235 
170,561 

578,514 

184,564 

53,264 

25,771 
27,916 

9,782 

1,767 

405 

47 

18 



2,431 
16,818 
36,064 
57,303 

112,874 
134,312 
184,138 
231,108 
232,915 

1,232,140 
544,413 
204,765 
123,011 
134,105 

U2,707 

39,995 

20,127 

5,769 

6,037 



(♦) 
33,061 

71,120 
77,311 

98,541 
127,887 
146,112 
161,501 
155,915 

520,035 
158,491 
47,205 
19,768 
21,980 

3,567 

1,568 

366 

48 

13 



(«) 
14,632 

46,312 
65,056 

100,280 
155,610 
201,499 
254,385 
273,694 

1,167,752 

497,384 

192,718 

98,726 

151,357 

103,743 

38,342 

19,207 

5,966 

4,125 



Returns under $5,000 

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



152,754 
702,394 
638,220 
393,210 



81,220 

736,147 

1,050,784 

1,269,666 



149,429 
727,238 
665,266 
379,312 



84,191 

311,339 

1,173,692 

1,288,113 



175,989 
763,252 
664,921 
364,968 



104,639 

927,952 

1,250,544 

1, 328,402 



159,435 

777,232 
624,158 
329,919 



100,139 

995,104 

1,251,909 

1,272,194 



176,232 
734,959 
578,514 
303,534 



112,616 

995,347 

1,232,140 

1,240,928 



182,928 
689,956 
520,035 
258,006 



126,192 

985,467 

1,167,752 

1,111,567 



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 Retums/1968 • Deductions and Exemptions 



Table 2.5— RETURNS WITH ITEMIZED DEDUCTIONS; 



ITEMIZED DEDUCTIONS AS A PERCENT OF ADJUSTED GROSS INCOME BY ADJUSTED GROSS INCOME CLASSES- 

[Taxable and nontaxable returns]^ 



67 

-Continued 



Adjusted gross income classes 



Itemized deductions as a percent of adjusted gross income — Continued 



19 percent under 
20 percent 



Number of 
returns 



Amount 
(Thouaand 
dollar!) 



20 percent under 

25 percent 



Number of 
returns 



Amount 

(Thouaand 
doll or a) 



25 percent under 
30 percent 



Number of 
returns 



Amount 

(Thousand 

dollars) 



30 percent under 
40 percent 



Number of 
retiims 



Amount 
(Thouaand 
dollara) 



AO percent under 
50 percent 



Number of 
returns 



Amount 

(Thousand 
dollars) 



50 percent under 
60 percent 



Number of 
returns 



AmoiHit 

(Thousand 
dollars) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



Total 

Under $6IX) 

$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 

47,000 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 $25,000 

$25,000 under $30,000 

$30,000 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 



1,561,387 



3,335,310 



5,611,584 



12,796,061 



2,900,871 



7,356,858 



2,587,978 



7,282,760 



977,716 



3,064,112 



421,624 



1,464,392 



(•) 

12,015 

28,230 

49,813 

98,296 

105,465 
111,981 
130,199 
148,832 
168,177 

469,944 

144,769 

45,804 

16,730 

21,025 

7,911 

1,450 

348 

43 

19 



(«) 

3,804 
14,148 
33,947 
85,984 

113,950 
142,162 
190,630 
246,180 

310,745 

1,104,606 

475,84a 

196,672 

89,314 

152,596 

103,741 

37,032 

19,552 

5,510 

8,829 



(«) 

8,027 

53,189 

190,665 

266,749 

355,863 

420,972 
499,406 
512,121 
567,376 
493,283 

1,530,939 

429,376 

133,518 

50,797 

65,076 

25,435 

5,773 

1,458 

206 

55 



(*) 
1,456 

20,003 
108,566 
209,774 
358,387 

518,685 

727,173 

856,894 

1,070,479 

1,043,330 

4,073,649 

1,609,313 

652,864 

306,642 

543,427 

374,231 
172,480 
92,392 
31,290 
24,915 



(«) 

71,884 

152,890 
204,827 
229,946 

275,562 
290,732 
271,912 
279,114 
235,639 

606,602 

158,440 

52,722 

20,881 

29,504 

14,185 

3,639 

1,165 

163 

56 



(•) 

31,902 

106,930 
195,773 
283,777 

414,026 
512,485 
553,084 
647,592 
607,132 

1,958,788 
729,543 
317,745 
154,039 
301,817 

258,609 

133,312 

92,327 

29,205 

28,643 



(•) 

8,714 
164,679 
235,427 
257,790 
297,862 

265,207 
248,201 
216,872 
205,538 
144,732 

356,502 
89,611 

31,522 
15,923 
27,379 

14,540 

4,984 

1,709 

337 

112 



(*) 

2,594 

95,644 

204,970 

311,498 

458,528 

495,927 
552,609 
553,522 
589,163 
462,195 

1,421,467 
511,900 
233,668 
146,844 
351,382 

338,406 
229,596 

172,075 
80,005 
70,701 



(») 

13,285 

92,620 

154,495 

146,055 

133,727 

108,180 
78,423 
58,927 
32,927 
36,888 

69,857 
19,519 
9,749 
4,792 
8,314 

6,179 

2,268 

922 

169 

84 



(») 

5,233 

64,773 

170,867 

224,676 

264,317 

260,393 
225,064 
193,651 
124,046 

152,432 

368,946 

147, 627 
96,894 
59,015 

143,011 

186,840 

136,783 

121,894 

49,667 

67,898 



6,262 

74,047 
79,675 
73,947 
44,662 

32,895 
28,087 
16,555 
12,060 
11,404 

20,482 
7,919 
3,467 
1,865 
4,030 

2,701 

1,033 

431 

75 

27 



2,685 

62,735 
110,944 
140,137 
109,163 

96,505 
99,754 
65,990 
55,551 
60,625 

133,842 

74,257 
41,675 
27,452 
84,637 

99,527 
76,779 
69,428 
27,211 
25,493 



188,690 
664,654 
469,944 
238,099 



137,945 
1,003,667 
1,104,606 
1,069,092 



875,793 
2,493,158 
1,530,939 

711,694 



698,296 
4,216,561 
4,073,649 
3,807,555 



660,555 

1,352,959 

606,602 

260,755 



618,508 
2,734,319 
1,958,788 
2,045,243 



964,809 

1,080,550 

356,502 

186,U7 



1,073,302 
2,653,415 
1,421,467 
2,134,576 



540,518 

315,345 

69,857 

51,996 



729,933 

955,585 

368,946 

1,009,648 



278,593 

101,001 

20,482 

21,548 



425,665 
378,426 
133,842 
526,459 



Itemized deductions as a percent q£ adjusted gross income — Continued 



Adjusted gross income classes 



60 percent under 
70 percent 



Number of 
returns 



C Thouaand 
dotlara) 



70 percent under 
80 percent 



Number of 
returns 



(Thovavtd 
dotlara) 



80 percent under 
90 percent 



Number of 
returns 



Amount 

(Thouaand 



90 percent under 
100 percent 



Number of 
returns 



Amount 
(Thouaand 



100 percent 



Number of 
returns 



Amount 

(Thouaand 
doltara) 



Over 100 percent 



Number of 
returns 



Amount 
(Thouamd 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



Total. 



234,320 



882,513 



126,258 



545,407 



73,029 



359,860 



46,667 



321,633 



4,364 



26,902 



169,249 



1,071,109 



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 $25,000. 
$25,000 under $30,000. 
$30,000 under $50,000. 



450,000 under $100,000.... 
$100,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



(•) 
9,204 
41,736 
42,089 
48,960 
23,771 

16,459 

13,547 

8,593 

10,072 

9,640 
3,319 
1,425 
983 
1,917 

1,273 

538 

237 

33 

20 



(•) 
4,992 
42,546 
64,868 
108,407 
68,413 

57,997 
55,540 
41,456 

58,361 



70,923 
36,757 
20,501 
16,705 
46,468 

56,926 
46,120 
45,453 
14,244 
25,638 



(♦) 
34,360 

27,712 
14,620 
14,212 

6,565 
12,223 

3,289 

5,312 

1,751 

1,176 

921 

1,189 

659 

355 

116 

20 

4 



(♦) 
36,335 

53,741 
37,960 
47,629 

26,182 
64,348 



48,558 
21,776 
20,282 
19,039 
33,863 

36,268 

37,231 
25,224 
10,379 
4,036 



31,065 

11,452 
9,186 

7,253 



5,020 
3,167 

2,584 

1,223 

213 

229 

750 

508 
218 
115 

18 



22,184 

27,168 

30,368 

29,689 
23,674 

25,792 

18,028 

3,870 

5,585 

26,852 

26,515 

25,567 
28,152 
10,028 
16,190 



6,082 
13,029 
6,561 
6,015 
3,116 

4,253 
1,623 

3,392 

656 
523 
440 
261 

432 

134 

103 

25 

18 



4,560 
18,498 
15,068 
20,125 
13,367 

22,035 

9,951 

34,978 

11,419 

10,729 

11,585 

8,970 

27,690 
17,516 
29,633 
15,404 
49,881 



(•) 



I 3,605 



(•) 



6,260 



1,869 

393 

2,700 

9,326 



16,246 
17,945 
57,451 
34,221 
12,944 
6,299 

2,367 
3,190 

5,318 
4,349 
1,431 

3,425 

1,298 

1,222 

104 

667 

416 
198 

94 
42 
22 



23,314 
29,848 
143,326 
136,513 
66,336 
47,637 

19,129 
35,836 
61,842 
50,738 
29,332 

53,623 
29,399 
37,018 
5,354 
29,532 

42,907 
41,370 
39,123 
41,130 
107,801 



Returns under $5,000 

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



166,264 

48,671 
9,640 
9,745 



289,424 
213,355 
70,923 
308,811 



92,678 

22,077 

5,312 

6,191 



176,307 

112,444 

4B,558 

208,098 



56,381 

10,782 

2,584 

3,262 



106,092 
65,209 
25,792 

162,787 



34,605 
6,982 
2,286 
2,594 



71,638 
41,236 
25,729 
183,030 



3,972 
(•) 



145 



7,143 
(«) 

18,425 



145,106 

16,655 

3,425 

4,063 



446,974 

196,877 

53,623 

373,635 



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. 

^Excludes returns with no adjusted gross income. 

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



68 



Individual Returns/1968 • Deductions and Exemptions 






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69 



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70 



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Individual Retums/1968 • Deductions and Exemptions 



71 



Table 2.8— INTEREST DEDUCTED BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross Incoioe classes^ 



Returns with interest deducted 



Number of 
returns 



Amount 
CTTwusand 



Home mortgage 



Number of 
returns 



Amount 
(Thousand 



Installment purchases 



Number of 
returns 



Amount 
( Thou sand 
dollars) 



(Thousand 
dollars) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



104,604 
355,256 
697,658 

1,146,731 

1,502,330 
1,876,280 
2,105,591 
2,341,691 
2,208,466 

7,979,963 

2,768,560 

898,066 

394,010 

530,469 

223,816 
46,165 
11,714 
2,060 

884 



819,626 



8,755 
25,047 
139,519 
175,235 
171,759 
106,493 
192,818 



2,931,057 
10,205,999 
7,992,428 
4,884,456 



(3) 



(4) 



(5) 



(6) 



16,587,926 



9,821,802 



7,703,214 



17,831,054 



7,554,552 



12,444 
60,589 
156,781 
336,136 

553,674 

825,207 

1,042,1% 

1,319,486 

1,390,548 

5,873,279 

2,530,927 

997,611 

516,279 

919,916 

670,331 
312,121 
188,166 
61,481 
63,882 



32,306 
108,098 
227,691 
442,533 

681,082 

984,486 

1,255,546 

1,555,488 

1,515,305 

5,847,829 

2,041,681 

651,049 

275,770 

344,496 

126,463 

21,037 

4,800 

794 

336 



5,197 

27,038 

66,642 

153,969 

272,924 
434,000 
571,606 
768,368 
812,626 

3,519,578 

1,494,237 

565,001 

269,902 

374,944 

160,400 

31,650 

8,849 

2,018 

825 



20,876 
77,290 
171,200 
313,192 

403,759 
532,197 
572,322 
726,481 
728,405 

2,704,296 
896,414 
235,067 
79,424 
73,877 

17,619 

1,776 

308 

28 

21 



713,509 



471,136 



282,030 



148,662 



7,494 

7,097 

56,293 

81,333 

116,280 

80,798 

364,214 



4,391 
9,593 
77,646 
91,590 
99,550 
64,574 
123,792 



2,886 
3,685 
33,579 
42,479 
56,707 
44,506 
98,188 



5,358 
17,341 
30,436 
32,691 
20,533 
42,303 



915,246 
5,320,940 
5,904,003 
6,404,375 



1,157,972 
6,105,448 
5,854,039 
3,470,467 



436,687 
2,943,535 
3,527,122 
2,914,458 



688,917 
3,002,948 
2,706,691 
1,304,658 



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

^Excludes returns with no adjusted gross income. 

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



734,327 



718,811 



908 

3,736 
13,165 
22,272 

37,365 

41,196 
47,958 
61,552 
62,446 

253,937 

104,381 

30,818 

11,153 

16,609 

7,902 

2,067 

541 

261 

544 



15,514 



305 

1,430 

1,857 
3,479 
2,928 

5,515 



50,079 
255,454 
254,230 
174,564 



7,572,606 



6,339 
29,815 
76,973 
159,896 

243,384 
350,011 
422,630 
489,562 
515,475 
2,099,785 
932,315 
401,836 
235,243 
528,389 

502,047 
278,413 
178,777 
59,205 
62,511 



415,970 



4,501 

3,215 

21,285 

36,997 

56,095 

33,364 

260,513 



428,481 
2,121,945 
2,122,673 
3,315,478 



72 



Individual Returns/1968 • Deductions and Exemptions 



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Individual Retums/1968 • Deductions and Exemptions 

Table 2.10— RETURNS WITH HOME MORTGAGE INTEREST DEDUCTION: SIZE OF DEDUCTION BY ADJUSTED GROSS INCOME CLASSES 



73 



Adjusted gross income 
classes^ 



Home mortgage interest 
deducted 



Number of 
returns 



Amount 

(Thouaend 
dollars) 



Size of deduction 



Under $50 



Number of 
returns 



Amount 
(Thousand 
dollars) 



$50 under $100 



Number of 
returns 



Amount 

(Thousand 
dollars) 



$100 under $200 



Number of 
returns 



Amount 

C TTiousaid 
dsilara) 



$200 under $300 



Number of 
retiims 



Amount 
(Tbous^d 
dollars) 



$300 under $400 



Number of 
retxims 



Amount 

f Thousand 
dollars) 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U.) 



(12) 



Grand total 

Taxable returns , total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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 



9,821,802 



394,937 



10,923 



593,217 



44,576 



1,537,880 



231,700 



1,655,427 



412,509 



1,878,281 



656,770 



9,539,774 



380,958 



10,573 



571,377 



42,827 



1,498,225 



225,897 



1,607,468 



1,820,951 



636,791 



32,306 
108,098 
227,691 
442,533 

681,082 

984,486 

1,255,546 

1,555,488 

1,515,305 

5,847,829 

2,041,681 

651,049 

275,770 

344,496 

126,463 

21,037 

4,800 

794 

336 



5,197 

27,038 

66,642 

153,969 

272,924 
434,000 
571,606 
768,368 
812,626 

3,519,578 

1,494,237 

565,001 

269,902 

374,944 

160,400 

31,650 

8,849 

2,018 

825 



9,476 
12,517 
16,736 
22,971 

30,408 
25,939 
39,386 
34,249 
27,857 

109,451 
32,417 
9,975 
3,021 
4,430 

1,793 

266 

54 



294 
320 
520 
623 

903 
567 
1,287 
927 
752 

2,924 
931 
269 
73 
132 

46 
5 
(=) 
(=') 
(^) 



(♦) 

14,082 
21,367 
47,474 

41,798 
43,534 
57,829 
55,055 
44,829 

162,897 

51,170 

14,333 

4,702 

6,418 

2,279 

322 

65 

12 

3 



(♦) 
1,059 
1,630 
3,435 

3,167 
3,228 
4,342 
4,275 
3,275 

12,226 

3,842 

1,091 

366 

4S5 

172 



( = ) 



9,072 
26,791 
58,038 
82,959 

100,047 
130,767 
140,735 
152,945 
130,809 

458,291 

139,440 

36,530 

12,364 

12,990 

5,371 

880 

163 

30 

3 



1,313 

3,898 

8,723 

12,357 

15,4ea 
19,408 
20,863 
22,995 
20,046 

69,620 

20,814 

5,623 

1,870 

1,939 

805 

131 

25 



5,919 

19,568 
49,498 
63,030 

104,960 
133,423 
161,345 
179,616 
166,522 

504,460 

139,430 

39,427 

15,896 

18,434 

4,946 
790 
175 



1,409 
4,903 
11,963 
15,170 

25,965 

32,643 

39,927 

45,476 

41,468 

126,846 

34,865 

9,864 

3,948 

4,635 

1,235 

197 

45 

6 

1 



(«) 

12,672 
23,800 
71,737 

103,484 
146,244 
201,124 
219,091 
176,591 

609,589 
174,161 
36,179 
15,720 
20,335 

6,019 

934 

196 

25 

10 



(•) 
4,499 
8,372 
24,997 

35,841 
51,510 
70,645 
76,207 
61,267 

213,465 

61,138 

12,693 

5,540 

7,053 

2,105 

329 

69 



471,136 



282,030 



13,979 



21,840 



1,750 



39,655 



5,804 



47,959 



11,944 



57,330 



19,980 



4,391 
9,593 
77,646 
91,590 
99,550 
64,574 
123,792 



2,836 
3,685 
33,579 
42,479 
56,7Cf7 
44,506 
93,188 



(») 
8,462 

5,181 



(♦) 



(•) 
10,573 

7,159 

3,371 



(♦) 



589 
270 



(«) 

14,671 
13,609 

9,251 
(•) 



(*) 

2,050 
1,977 

1,453 

(•) 



(•) 

12,001 

12,131 

. 11,384 

U,916 



(•) 
3,021 
2,914 
2,778 
3,088 



(•) 
14,780 

11,188 

15,248 

5,437 

10,341 



(•) 
5,241 

3,845 
5,407 
1,874 
3,501 



1,157,972 
6,105,448 
5,854,039 
3,470,467 



436,687 
2,943,535 
3,527,122 
2,914,458 



75,014 
158,419 
109,451 

52,053 



2,089 
4,452 
2,924 
1,458 



104,600 

246,380 

162,932 

79,305 



7,804 
18,554 
12,229 

5,989 



214,392 
657,090 
458,565 
207,833 



31,771 
99,052 
69,658 
31,219 



174,058 
757,356 
504,605 
219,408 



42,301 
188,475 
126,878 

54,855 



158,238 
856,386 
609,756 
253,901 



55,395 
298,799 
213,521 

89,055 



Size of deduction — Continued 



Adjusted gross income 
classes^ 



$400 under $500 



Number of 
returns 



Amount 
( Thou Band 



$500 under $600 



Number of 
returns 



Amount 
(Thouaand 



$600 under $700 



Number of 
returns 



Amount 
(Thousand 
dallara) 



$700 under $800 



Number of 
returns 



Amount 
(Thotjaand 



$800 under $900 



Number of 
returns 



(Thatisaid 
dollar a) 



$900 under $1,000 



Number of 
ret'jms 



Amount 
(Thouaartd 



$1,000 or more 



Number of 
returns 



Amount 
(Thouaiwid 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



Grand total. 



1,823,010 



819,910 



1,724,448 



945,526 



1,578,374 



1,023,858 



1,381,274 



1,033,894 



1,055,182 



393,282 



759,808 



720,090 



2,206,088 



3,028,765 



Taxable returns, total. 



1,774,054 



798,236 



1,675,549 



918,556 



1,538,687 



998,336 



1,344,856 



1,006,827 



1,023,817 



866,954 



741,061 



702,252 



2,139,787 



2,931,970 



Under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



(•) 

11,573 
21,343 
43,210 

95,710 
167,567 
169,936 
194,975 
177,944 

626,621 
173,220 
47,624 
16,846 
19,307 

6,493 

1,042 

208 

32 

12 



(«) 
5,219 
9,474 
19,275 

42,941 
75,810 
76,611 
87,886 
79,915 



(*) 

14,442 

43,084 

54,233 

95,904 

140,410 

218,562 

195,588 



231,675 


637,407 


78,016 


168,449 


21,442 


48,256 


7,609 


15,792 


8,693 


19,475 


2,922 


6,512 


472 


1,258 


93 


216 


14 


34 



(*) 

7,837 
23,531 

35,315 

52,592 

76,465 

119,950 

106,805 

349,783 
92,791 
26,489 
8,672 
10,730 

3,531 

681 

119 

19 

7 



(-) 

U,107 

28,561 

52,473 

84,496 

122,042 

153,963 

184,022 

631,551 
178,324 
45,353 
17,004 
20,435 

6,998 
915 
224 



(•) 

7,136 

18,607 

33,861 

54,669 

78,698 

100,139 

119,453 

410,055 
115,885 
29,573 
10,998 
13,228 

4,560 

591 

144 

17 

9 



(*) 

8,514 

14,742 

32,962 

57,886 

79,856 

137,144 

143,716 

593,568 

183,183 
49,380 
13,428 
13,000 

6,231 

925 

203 

25 

11 



(•) 

6,4B3 

10,988 

24,738 

43,316 

59,680 

102,680 

107,834 

444,029 

137,163 

37,107 

13,729 

13,435 

4,667 

693 

152 

19 

8 



(«) 
12,003 

28,154 
40,157 
57,902 
77,922 
114,697 

451,350 

152,293 

47,293 

16,437 

17,402 

5,841 

958 

139 

32 

10 



(♦) 
10,254 

24,060 
33,333 
48,905 
65,535 
97,433 

332,295 
129,189 
40,089 
14,042 
14,778 

4,952 

812 

161 

27 



(•) 
j 17,052 

21,342 
30,583 
56,482 
52,342 

332,761 
140,383 
43,464 
17,861 
20,748 

6,026 

895 

181 

23 

5 



(♦) 
16,101 

20,317 
28,896 
53,342 
50,381 

315,161 
133,072 
41,244 
16,915 
19,646 

5,721 

349 

172 

22 

5 



(•) 
( 13,683 

14,522 
37,227 
54,343 
75,484 
99,388 

729,383 
509,206 
233,230 
121,699 
166,522 

67,949 

11,852 

2,926 

523 

245 



(•) 
16,599 

18,978 
46,108 
65,289 
88,958 
123,998 

911,500 
686,532 
339,517 
136,140 
280,190 

129,634 

26,865 

7,863 

1,880 

776 



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 



48,956 



21, 675 



48,899 



26,970 



39,687 



25,523 



36,418 



27,068 



31,365 



26,328 



18,747 



17,838 



66,301 



96,799 



(«) 

7,696 

9,815 

17,402 

13,348 



(•) 

3,335 

4,340 

7,757 

5,946 



(») 



16,826 

9,377 
9,870 



(•) 
6,986 

9,279 
5,166 
5,512 



(*) 
\ 6,103 

6,013 

10,273 

6,625 

9,760 



(•) 
3,932 

3,761 
6,636 
4,293 
6,339 



(•) 
9,373 

11,321 
15,706 



(») 
6,911 

8,570 
11,578 



(•) 



6,321 

7,561 

6,536 

10,793 



(») 



5,266 

6,403 
5,433 
9,093 



(«) 
6,094 

8,454 
3,954 



(«) 
5,749 

8,067 
3,786 



(•) 
7,554 

12,408 

13,602 
31,945 



(•) 

11,640 



18,125 
43,732 



Returns under $5,000 

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



112,070 
819,064 
627,032 
264,344 



49,860 
368,889 
281,870 
119,291 



102,469 
724,209 
637,630 
260,090 



56,015 
396,439 
349,935 
143,137 



70,773 
606,175 
632,037 
269,389 



43,641 
392,790 
410,361 
175,066 



44,Ck45 
466,561 

594,127 
276,541 



33,016 
349,343 
444,447 
207,088 



33,247 
328,823 
452,495 
240,617 



23,069 
278,161 
382,863 
204,189 



19,927 
177,112 
332,979 
229,790 



13,917 
167,958 
315,369 
217,846 



49,139 

307,873 

732,380 

1,116,696 



65,308 

380,623 

917,067 

1,665,267 



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

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

^Excludes returns with no adjusted gross income. 

^Less than $500. 

NOTE; Detail may not add to total because of rounding- 



74 



Individual Retums/1968 • Deductions and Exemptions 



Table 2.11— RETURNS WITH INTEREST DEDUCTED ON INSTALLMENT PURCHASES: SIZE OF DEDUCTION BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes^ 



Interest deducted on 
iiifitaUjnent purchases 



Number of 
returns 



( Thousand 
dollart) 



Size of deduction 



Under $25 



Number of 
returns 



Amount 

( Thousand 
dollart) 



$25 under $50 



Number of 
returns 



(Thous^d 
dollars) 



$50 under $75 



Number of 
returns 



Amour.t 
r Thousand 



$75 tinder $100 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



7,703,214 



734,327 



1,907,477 



25,732 



1,633,851 



60,792 



1,071,716 



65,391 



739,029 



7,554,552 



' 718,813. 



1,868,510 



25,243 



1,657,667 



59,869 



1,050,002 



64, Ul 



728,509 



20,876 

77,290 

171,200 

313,192 

403,759 
532,197 
572,322 
726,431 
"28,405 

2,704,296 

896,414 

235,067 

79,424 

73,877 

17,619 

1,776 

308 

28 

21 



908 

3,736 

13,165 

22,272 

37,365 
41,196 
47,958 
61,552 
62,446 

253,937 

104,381 

30,818 

11,153 

16,609 

7,902 

2,067 

541 

261 

544 



9,475 
31,716 

45,973 
90,712 

99,414 
134,963 
155,972 
190,382 
189,762 

662,296 
181,405 
43,232 
13,613 
16,185 

2,948 

377 

71 

7 

2 



107 

459 

531 

1,256 

1,346 
1,832 
2,133 
2,420 
2,631 

9,154 

2,398 

565 

179 

204 

27 



(^) 
(=) 



(•) 

19,289 
55,148 
80,616 

85,702 
U4,613 
129,283 
140,636 
164,410 
537,453 

179, ion 

45,713 
14,743 
12,194 

2,nv 

200 

38 



(•) 

718 
1,946 

2,757 

3,054 

4,974 

4,680 

5,115 

5,970 

21,249 

6,488 

1,662 

537 

437 

79 
8 
I') 



(«) 

11,752 
15,578 
42,277 

56,465 

80,551 

73,875 

124,924 

121,324 

345,054 

122,901 

30,577 

12,710 

9,211 

1,985 
131 

11 



(•) 
679 
946 
2,617 

3,396 
4,369 
4,561 
7,555 
7,437 

21,150 

7,508 

1,873 

776 

565 

123 






12,736 
23,935 

44,355 
52,355 
47,519 
82,404 
74,393 

259,176 

83,630 

21,863 

9,460 

6,621 

1,292 

123 

24 

1 
1 



1,091 
2,082 

3,750 
4,430 
4,073 
7,117 
6,416 

22,4.. 
7,lo 
1,900 
807 

571 

111 

11 






148,662 



15,514 



38,967 



1,283 



10,520 



5,353 

17,341 
30,436 
32,691 

20,533 
42,303 



305 

1,430 
1,857 
3,479 
2,928 
5,515 



7,360 

11,533 

9,^6 

10,333 



138 

94 

161 



8,112 

9,500 
3,572 



340 
287 



(•) 
5,329 

8,460 
6,824 



(») 



501 
424 



(«) 



(•) 



683,917 
3,002,943 
2,7-06,691 
1,3C>'.,653 



50,079 
255,454 
254,230 
174,564 



206,505 
780,151 
662,973 
257,848 



2,630 
10,520 
9,157 

3,375 



178,413 
663,257 

587,457 

254,724 



6,251 
24,080 
21,249 

9,Z12 



85,169 
463,130 
345,885 
177,532 



5,146 
28,192 
21,199 
10,354 



54,696 
301,894 
259,421 
123,018 



4,733 
25,914 
22,465 
10,535 



Adjusted gross income classes^ 



Size of deduction — Continued 



$100 under $150 



Number of 

returns 



(Thotisard 
dollars) 



$150 under $200 



Number of 
returns 



Amount 
( Thousand 



$200 under $300 



Number of 
returns 



Amount 

(Thousand 
dollars) 



$300 under $400 



Number of 
returns 



Amount 

( Thousand 
(hilars) 



$400 under $500 



Number of 

returns 



Amount 

(Thousand 
dollars) 



$500 or more 



Number of 
returns 



(Thousand 
dollars) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



927,014 



112,487 



523,590 



90,337 



452,628 



185,580 



63,982 



36,823 



33,439 



120,501 



104,338 



907,693 



110,104 



517,167 



88,402 



441,928 



106,671 



130,253 



62,197 



34,831 



(♦) 

24,081 
36,480 

42,271 

53,310 

80,624 

74,030 

73,910 

350,304 

116,480 

32,561 

9,037 

6,896 

2,192 

144 

35 

1 

1 



(») 

2,839 

4,507 

5,090 
7,210 
9,727 
<,035 
8,953 

42,409 

14,129 

3,954 

1,078 

853 

265 
17 
4 
(=^) 
(') 



(«) 

16,153 

22,147 

36,950 
32,130 
36,853 
44,147 
32,891 

134,050 

75,862 

20,524 

6,003 

7,021 

1,610 

136 

14 

3 

1 



(•) 

2,814 

3,790 

6,226 
5,414 
6,294 
7,599 
5,562 

31,547 
12,982 
3,536 
1,020 
1,211 

276 

23 

3 

1 

(') 



(») 
} 14,009 

17,939 
23,113 
23,464 
44,629 
40,400 

174,464 

67,277 

20,528 

6,090 

6,952 

1,591 

177 
22 



(♦) 
3,567 

4,568 
5,418 
5,590 
10,662 
9,625 

42,137 
16,337 
4,937 
1,469 
1,646 

394 

43 

6 



(•) 



} 



14,967 

9,021 
12,923 
13,265 
12,105 

73,021 
29,596 
8,298 
2,570 
3,191 

844 

105 

9 

1 
1 



(«) 

5,323 

3,030 
4,433 
4,559 
4,255 

25,194 
10,151 

2,782 
897 

1,085 

289 
36 
3 
(^) 
(^) 



9,217 

14,207 

30,112 
14,808 
4,101 
1,601 

339 

459 

52 

6 

1 



4,367 



4,127 

6,244 

13,193 

6,540 

1,813 

715 

388 

207 

23 

3 



(^) 



2,200 
1,437 

5,410 

9,723 

17,017 

33,366 
24,748 
7,670 
3,592 
4,767 

2,581 

331 
78 

10 
12 



1,569 
779 

3,742 

6,256 

12,844 

25,460 

20,666 

7,796 

3,676 

9,649 

6,132 

1,397 

520 

259 

543 



19,321 



2,386 



11,423 



1,937 



1,786 



2,559 



2,550 



(•) 
9,197 

0,788 



(») 

1,136 



7,657 



619 

1,318 



(») 



3,322 



U '■ 



(•) 

736 

l/rli 



(') 



(-) 



(*) 



(•) 



1,947 



76,994 
332,000 
350,610 
167,410 



9,353 
40,376 
42,451 
20,307 



47,744 
185,566 
184,103 
011,177 



8,174 
31,555 
31,556 

19,052 



20,377 
155,134 
174,476 
102,641 



5,026 
37,135 
42,139 
24,332 



10,109 
57,810 
73,044 
44,617 



3,511 
20,025 
25,202 
15,244 



4,267 
30,572 
30,112 
21,877 



l,8£a 
13,691 
13,193 

9,694 



4,643 
33,434 
38,610 

43,814 



3,344 
23,966 
25,613 
51,410 



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 becaxise of high sampling variability. However, the data are included in the appropriate totals. 

^Excludes returns with no adjusted gross income. 

^Leas than $500. 

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



Individual Returns/1968 • Deductions and Exemptions 



75 



Bt 



Hi 0) 

0) ry 



I 



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4 e -8 



J3 +J 



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if>\0 iHiat^too o^c^or^^ 



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1(MO{> OtM.HCT\CO 



CMH.Hu~i(n CMO^-4-C^C^ 
•^ ■£> O ir\ <f\ cri(7'O\C0'A 



;-j-o>i>n iAiAc~-i^r-i cotooN^m orvjc-tncM 



-4-'HC--->t CMin-4-r^O^ tOHlAtncD CM« 



fM'HCOO '■O to \0 m ^ OJtMOJiriO r^vOC^OMD 

i-iOO^O vorno'naj n^f\j'nc--r-i CT>!>iriCT*0 
^dcmixpo cvjtnoto-^- co--i-c~-a»iA o>a>trMCM 






^ ^ CO 



1 a- CO -J- CO 



>J- C^tO-.t «OvD01t~-0 'AOOP---t [>0000 

m -J-no omaj^i-cM cm-hco^ovd c^a^n->t■co 

O f^rH-O lAOCMOim OJO-J-mW -O-^O'On 



3r-irH CM>frncor^ OOOOC- vOr-COCMCM 
HC\J(^ >tu-iiAiri'D vOr^>Dc^vO -Ji-I 
CM r-i 



"» ■□ 0^ . - - 

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■\\OrH lAf^-sJ-CMCM 



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^ n H [>■ CT' (J' ^ 



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CO Or^vo Or-iajtMa\ onont^ 
-* 'J'Oo to\0-»tcyH ---■— — 

CO vo (Ji kT ~ - ~ - - 



[> lA C^ iTi u 



jc^cMfncM a>fnM 



C^tMfM vDCMOmiH CMQOi-COO 0>(Jvu-\mnj 
(^lu-^■^l■ inCTiCOCOCO OCMO'OJO OiACMO^O 
\OsJ-<M (M-4-'XIO(M nco>tr-C-- QOCM-J-vtO^ 



C^COCM to O^ \D C\i f-\ 0^U^[>OO O^Oo 
r^n -J-vOC-OiH HvDr-l>00 \OC\l 
^ iH m CM H H 



Ji CO Ji ^D 

J> o in o 



j-^mcn cocMf-if^>n 
i t> C'' ~i o^r-io^cotn 



rHCOr- CMCOOC-u-i 

cMOco intMHcor- 

HCMCM f^-d--^-^-* 



f^C^vOOCT' t^^Or 



fot^m ■jDO'n>j-vo ocMC-ninj 
vococo .^cM(^^no c^cm 

nT CM iH 



cr-c-cnn >tn-j-c-CM CJ^OOCM^ ^D.^^Dr^c 
'Di-i^i-c-- iHfMO^Hco comairHCM 'OtOr^^^c 
>fnjc3>j- c^rHtoc^f- in^.Ho^o> ^ooo^cm 



t^-oc^o c^(n■^l■^■^f 
-'-ti-iocM in\0[n^(D 



3rH CM I- 
0\ C^ r- 



otnr^m c^O'ncoH oooooo 
c^lno^o^ c^hct'C--\0 inco^nocM 
rHi-ic^ij> c-tMcor-tto cont^-f^ 



^ CM in CT" CT> CO u 



nOOCOCO r--rHOjOin 
rHrHOJC^C- -J■lACMC^H 



vinocM\o mcocococ 



joco-J-cMo cnm-vtCNicy 

30ogr^iAH m>JCOO^n^ 



ri CM o^ CM a\ 

O O O [> CO 

o> nj n (^ f^ 



CT.cM<T>o>cn HC^^-r-^c^ inM-<^i>cM 
rHconrH-j- -jac^^-^cn '.DnHtnc^nH 
sj-^m^ovo — -^-. .- 



yac^^omr^ iX)>f(^Hf 



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^[>^-l cococoo>-< 

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rH CM rH n -JS 
a> o -si- o o 

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m m CO o o t- 

rH \0 CM CT» CO <*1 

m o^ en ^ 



JCMOCMin rHOO^ArH O^iHU 
JrHrHtncO 00-^C--P- COvOi- 

NCMc^mcn moo-sf-o oj 



-J- f^ ■J (^ 

(JV DO O CV] 

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nj rn o o 
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r-l t^ CM lO 

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% CD tH O 



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m H r-I .H 

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■t -■* r-i r^ 

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p. 
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^^lno^ ■D <o --i u^ cr~ TOtnc--c~-co invo>i-cMsf 
)c^c^•^ cMojin>i-rH ocoo^enm £>tno»Drn 
1 vD o ^ - -• -■ ~ - ■ - ■ . - 



H l> TO CM CM 



^ st sf o ON sr ^ 



^ CM CM nj CM r 



c^^rC^cM mroinoo ma»TO(nc> enoo 
moo^r- inr-«r-c-cM c-TOiDmin OC-.-I 
c^r^-fsj roiA>t>(n (y •r\ c^ r-i •-{ sframu 



^ vo o m 'O tn CM u 



o m o ^ CM 

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m 0\ CM !> rH c 
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5t-CM [>TOtJvO\'J3 cnu-lU 



..-- .- . - _ . , -,- TOCMvOTOsJ 

mo\enco enroencom ramco>oni cMm-^-r-o 

- — ■ - -J sj 0> TO TO 0> IT' CD i-t 



a\ c^ cp> -J- u 



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tcMmc-st TOcnr 



TOTOHsf'.O iHC^mc 

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Fh ^ b f-1 ti 

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o o o o o 
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S-, u u u u 

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76 



Individual Returns/1968 • Deductions and Exemptions 



5& 



t^ -^ vO O t^ 

in ^D f^ C- H 

o CM m o 'J- 



0\ O C^ IN iH 



H <M n >!■ ^ 






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c5 (d 



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C- CM rn \0 -J 
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8Q fNJ -4- m 
O -4- r-l ^ 

CO m fM >t u-\ 



3 [^ fM O O t^ 
J O (n rH CT> -J- 
^ m C- ^ CT- to 



fM ^ n c^ \0 cn 
(» <^J tn ^ c^ fn 
oj tn --vj 1-1 y-1 r\j 



CO in a> in \o \D 

C^ en O" m rH C^ 

t7> c^ > m fM in 



m -^f. r-l c^ 



\ (J. r^ 
) [> >£i 



o r- CO tr- 

O fM O CO 

>jD -■J \o tn 



■a fi 
■a Q. 






■s» 



5& 

0) 1J 



d M u 01 +j 

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tn o fn in ^ 

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C-- rH \D O CO m 
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3 CO CO \0 

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G^ m vO rH >A 

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>t ^ -4- -J^ >t 



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O lA >r C- op 

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CO ^o :^ <n o^ 



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to a> rH r- 

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s-assi'ssiSS^- 




Individual Returns/1968 • Deductions and Exemptions 



79 



0\ (J\ tOrH.-IC-CNJ--rlA00OJCh f^ 



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2,833,679 

3,794,978 

1,030,603 

541,029 


PSSg 


57,659 
59,488 
70,870 
37,531 



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80 



Individual Retums/1968 • Deductions and Exemptions 



Table 2.16— 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 



Number of 
returns 



(Thousand 
dollars) 



Joint returns of 
husbands and wives 



Number of 
returns 



Amount 

C Thousand 
doUars) 



Separate returns of 
husbands and wives 



Number of 
returns 



Amount 

(Thouaand 
dollars) 



Returns of heads 
of household 



Number of 
returns 



Amoimt 

(Thousand 
dollars) 



Returns of surviving 
spouse 



Number of 
returns 



Amount 

(Thousand 
dollara) 



Returns of single 

persons not head of 

household or surviving 

spouse 



Number of 
returns 



Amount 

(Thousand 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Adjusted gross ijicome (less deficit).. 
Salaries and wages (gross) 



Business or profession: 

Met profit 

Net loss 



Fann: 

Net profit. 
Net loss 



Partnership; 
Net profit. 
Net loss. . . 



Sales of capital assets; 

Net gain 

Net loss 



Ordinary gain from sales of depre- 
ciable property 



Sales of property other than capital 
assets : 

Net gain 

Net loss 



Dividends in adjusted gross inconK.... 

Interest received ,..,,,,,,,, 

Pensions and annuities (taxable 
portion) .............,.,,,.., 



Rents and royalties: 

Net income 

Net loss 



Estates and trusts : 

Net income 

Net loss 



Other sources (net).. 
Statutory adjustment. 



41,316,925 
37,437,075 



1,738,063 
262,447 



1,298,003 
550,192 



488,249 

105,105 



2,420,600 
280,720 



21,866 
67,993 



2,200,178 
12,650,703 



1,176,491 



1,475,298 
500,340 



163,935 
5,176 



6,531,458 
1,228,050 



137,387,450 
163,124,117 



6,388,416 
304,607 



3,649,779 
734,431 



2,240,093 
155,624 



2,781,931 
159,012 



19,233 
58,464 

1,783,534 

5,337,699 

2,165,498 



1,526,482 
261,032 



254,718 
2,027 

815,106 
1,118,254 



15,324,196 
13,903,509 



1,281,240 
198,302 



1,026,796 
462,101 



286,780 
70,642 



1,373,515 
162,889 



86,907 

18,283 
54,292 

939,633 

5,867,388 

629,665 



928,210 
352,555 



55,030 
1,894 



3,808,745 
323,194 



110,994,440 
95,391,243 



5,162,926 
239,425 



3,206,236 
656,916 



1,550,920 
123,146 



1,612,285 
91,464 



76,490 



14,138 
39,806 



661,627 
2,797,761 



954,193 
187,246 



60,779 
714 



406,690 
808,277 



2,063,448 
1,952,611 



49,424 
6,821 



27,697 
4,878 



8,271 
(•! 



45,959 
11,155 



(*) 

(•) 
(•) 

43,638 

253,166 

22,618 



22,058 
7,024 



1,839 



136,177 
29,104 



6,688,157 
6,289,493 



129,037 
6,863 



42,213 
2,695 



22,729 
(«) 



39,951 
9,112 



(«) 



(*) 
(*) 



36,627 
86,420 



34,460 
5,176 



35,740 
36,415 



1,060,763 
950,394 



47,081 
5,977 



17,106 
8,448 



14,013 
(♦) 



47,592 
(»i 



(•) 

(♦) 

72,573 
321,896 

34,671 



27,873 
13,978 



5,324 
(*) 



237,557 
30,491 



5,467,301 
4,838,630 



154,231 
6,622 



32,960 
8,906 



67,734 
(») 



48,530 
(*i 



(•) 

(•) 

60,164 
159,456 

54,240 



26,597 
6,467 



5,059 
(*) 



63,537 

16,291 



84,943 
72,267 



5,U9 
(♦) 



3,275 
(«) 



7,250 
(*) 



(*) 

(«) " 

6,448 

40,321 

{•) 



7,028 
(•) 



(•) 



31,529 



387,345 
304,605 



11,638 
(•) 



3,381 
(») 



3,141 
(•) 



(•) 

(«) 

3,440 
21,045 



(*) 



10,872 
(>i 



(*) 



9,751 
(•) 



22,233,575 
20,558,294 



355,199 
50,998 



223,129 
73,679 



176,477 
30,995 



946,284 
100,479 



3,170 

12,614 

1,137,886 
6,167,932 

485,739 



490,129 
124.849 



101,013 
1,768 



2,317,450 
337,434 



63,850,207 
56,300,146 



930,584 
51,292 



364,990 
65,149 



584,155 
27,214 



1,072,974 
55,244 

16,445 

4,214 
18,288 

1,021,727 

2,273,018 

828,102 



500,356 
61,638 



183,427 
703 



299,386 
249,794 



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

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

Note; Detail may not add to total because of rounding. 



Individual Returns/1968 • Deductions and Exemptions 



81 



Table 2.17— RETURNS WITH STANDARD DEDUCTION: 



SOURCES OF INCOME AND LOSS, DEDUCTIONS, 
BY ADJUSTED GROSS INCOME CLASSES 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income 
classes^ 



Number of 
returns 



Number of 
exengjtions 



Adjusted 
gross 
incooK 

(Thousand 
dollaia) 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 

(Thfusand 



Business or profession 



Net profit 



Nuniber of 
returns 



( Thousand 
dollars) 



Number of 
returns 



Amount 

(Thous^d 



Net. profit 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
returns 



Amount 

f Thousand 
dollars) 



(1) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 



41,316,925 



91,135,871 



187,387,450 



37,437,075 



163,124,117 



1,738,063 



304,607 



1,298,003 



734,431 



30,918,919 



67,547,815 



175,288,389 



28,921,957 



154,531,313 



1,225,241 



5,719,845 



178,581 



191,909 



773,205 



2,845,252 



375,230 



466,658 



643,191 
4,832,537 
3,678,331 
3,607,122 
3,212,538 

2,808,097 
2,518,973 
2,238,201 
1,917,328 
1,520,077 

3,229,783 
521,743 
111,279 
35,714 
35,925 

7,165 

790 

117 

3 

5 



643,191 
5,190,490 
5,047,972 
6,557,003 
6,908,271 

6,984,221 
6,984,179 
6,523,668 
5,849,326 
4,689,435 

10,018,832 

1,560,182 

338,941 

117,401 

110,361 

21,248 

2,254 

304 

11 

15 



603,342 

7,120,489 

9,127,510 

12,596,362 

14,421,980 

15,426,797 
16,338,429 
16,783,324 
16,249,689 
14,413,592 

38,127,723 

8,753,381 

2,443,950 

970,709 

1,311,096 

455,404 

101,967 

33,113 

2,291 

7,236 



610,896 
4,554,774 
3,399,404 
3,334,095 
2,931,007 

2,649,900 
2,373,627 
2,132,692 
1,829,101 
1,441,045 

3,033,664 

450,403 

32,225 

23,975 

20,415 

4,230 

432 

66 

3 
3 



563,198 

6,558,391 

8,244,422 

11,367,267 

13,018,704 

14,196,472 
14,914,611 
15,500,502 
14,373,534 
12,985,799 

33,541,426 

6,547,802 

1,312,064 

420,491 

370,809 

95,226 

13,301 

2,125 

73 

96 



8,100 

80,939 

92,330 

116,087 

123,103 

104,637 

110,530 

93,559 

88,251 

78,945 

212,305 

62,281 

24,485 

9,323 

12,286 

2,369 
191 

15 



6,230 
102,656 
172,389 
279,432 
357,223 

332,879 
404,334 
403,371 
372,311 
378,954 

1,284,367 
655,010 
345,487 
185,064 
316,413 

106,265 

15,413 

1,992 



(•) 

3,284 
12,862 
12,958 
15,573 

17,886 
17,765 
19,475 
17,837 
13,046 

32,615 

6,477 

1,338 

504 

549 

191 
41 
4 



(♦) 

7,503 
9,548 

14,022 

19,113 

15,860 
14,020 
17,308 
18,225 
16,922 

35,558 

11,768 

4,129 

2,146 

2,864 

1,430 
705 
217 



5,471 
54,130 
65,658 
78,621 
77,734 

73,814 
77,680 
60,577 
60,643 
47,864 

119,702 
31,832 
10,774 
3,891 
4,112 

634 
64 

3 
1 



4,151 
43,747 
88,090 
149,141 
139,032 

203,655 
259,551 
195,449 
227,429 
195,699 

695,300 

294,629 

140,775 

54,633 

76,739 

17,637 

3,566 

136 

843 



(♦) 

11,761 

23,423 

29,430 

42,137 

38,683 

54,051 

39,128 

32,845 

27,530 

59,352 
10,123 
2,729 

1,145 
1,636 

614 

78 

9 

1 

2 



(») 

11,072 

25,723 

39,599 

48,432 

46,301 
62,759 
41,016 
31,360 
28,797 

33,338 
20,916 
7,564 
4,749 
6,910 

6,584 

1,195 

143 

20 

21 



10,398,006 



23,538,056 



12,099,064 



8,515,118 



3,592,306 



512,322 



663,570 



83,866 



112,699 



524,798 



804,528 



174,962 



267,774 



4,114,344 

2,474,969 

1,954,555 

1,059,170 

408,370 

243,650 

137,943 



4,957,795 
3,384,799 
5,853,509 
4,417,274 
2,280,387 
1,679,838 
1,014,401 



1,356,370 
1,830,653 
2,858,947 
2,601,849 
1,416,295 
1,099,695 
335,255 



3,803,512 
2,147,862 
1,226,144 
710,279 
306,820 
214,394 
101,107 



1,273,059 
1,609,163 
1,714,350 
1,611,420 
1,005,385 
879,362 
495,062 



86,164 
83,325 
173,554 
83,371 
38,609 
22,090 
15,209 



32,326 
59,044 
197,981 
147,413 
96,165 
60,760 
74,881 



21,640 
12,939 
24,495 
15,984 
4,314 
2,627 
1,817 



22,328 

14,724 

37,307 

26,297 

5,193 

2,347 

4,003 



78,591 
75,872 
149,028 
94,518 
52,057 
31,297 
43,435 



25,707 
45,637 
143,078 
141,626 
120,242 
93,875 
234,363 



37,032 
23,572 
46,739 
33,861 
17,691 
8,450 
7,567 



41,482 
30,762 
63,288 
65,033 
28,087 
16,281 
22,791 



26,233,777 

11,133,072 

3,236,493 

713,583 



46,920,579 

32,002,403 

10,056,850 

2,156,034 



55,083,491 
80,003,212 
33,205,429 
14,095,318 



23,294,187 

10,524,393 

3,036,264 

582,226 



47,849,725 

72,958,027 

33,553,288 

8,763,077 



918,177 
493,733 
214,225 
111,928 



1,511,674 
1,944,250 
1,298,956 
1,633,536 



132,901 

87,689 

32,669 

9,138 



159,452 
85,837 
35,832 
23,486 



762,977 

359,102 

124,266 

51,653 



1,049,374 

1,265,768 

741,123 

593,514 



274,699 
199,347 
59,635 

16,511 



369,968 

229,787 

85,258 

49,418 



Partnership 



Adjusted gross Income 
classes^ 



Net profit 



Number of 
returns 



(Thousand 
itoUara) 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Sales of capital assets 



Net gain 



Number of 
returns 



Amount 

(Thousmd 



Number of 
returns 



Amount 

(Thousand 



Ordinary gain from 
sales of depreci- 
able property 



Number of 
returns 



Amount 

( Thou sand 



Sales Of property other than 
capital assets 



Net gain 



Nuniber of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
returns 



Amount 
(Thousand 
(hilars) 



(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 $3,roo 

$8,000 under $9/300 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



2,240,093 



105,105 



155,624 



2,420,600 



2,781,931 



280,720 



159,012 



58,464 



2,117,783 



73,795 



93,968 



1,909,588 



2,471,044 



216,865 



122,406 



30,150 



15,792 



15,035 



39,577 



20,937 
26,238 
27,591 
38,925 

29,482 
27,682 
26,487 
25,714 
27,074 

84,225 
35,002 
15,709 
6,250 
8,901 

2,049 
266 
35 



22,507 

46,307 

58,307 

126,703 

108,986 
90,887 
117,812 
107,416 
128,773 

479,852 
295,834 
174,222 
79,715 
188,306 

69,213 

17,631 

4,728 

32 

42 



3,840 

12,467 
7,335 
12,066 

17,814 
6,545 
1,842 
1,229 
1,597 

309 
52 
12 



(•) 
13,439 

18,075 

7,945 

14,212 

15,630 
9,632 
2,388 
5,191 
3,266 

1,413 
914 
214 



(•) 
132,120 
127,046 
121,903 
127,603 

130,665 
157,750 
130,674 
144,689 
120,430 

472,377 

147,397 

48,591 

17,671 

19,099 

4,166 

620 

102 

3 

4 



(») 

58,591 

83,277 

83,991 

112,725 

114,870 
134,379 
87,934 
142,880 
143,304 

607,072 
325,586 
163,752 
39,169 
157,236 

96,257 
41,264 
20,691 
1,232 
4,931 



(*) 
8,021 
12,316 
11,063 
15,792 

17,868 
22,741 
15,244 
15,867 
19,812 

52,463 
14,904 
5,148 
1,320 
1,953 

710 

34 

3 



(*) 
3,452 
5,955 
7,713 
9,009 

11,073 
10,931 
9,542 
9,626 
10,732 

29,092 
8,040 
3,350 
1,135 
1,514 

552 
26 
3 



(•) 



13,337 

5,649 
5,299 
5,626 
7,917 

20,400 
6,325 
3,383 
1,299 
1,427 

483 
52 

7 



(«) 
4,209 

14,806 



3,955 
4,071 
3,621 
6,160 

17,583 
12,908 
5,704 
1,902 
3,360 

1,786 
209 
26 



} 5,637 

i 2,524 
4,312 

J 1,694 



(*) 
2,426 

1,397 
3,342 

3,986 

2,495 

25 
302 



(•) 
j 6,670 

} 8,269 

I 7,206 

\ 5,337 

10,429 

3,493 

1,093 

VIS 

374 

167 

14 
2 
1 



(•) 
10,246 

11,832 

3,343 

1,932 

7,766 

2,141 

833 

155 

483 

319 
9 
3 
7 



85,629 



122,311 



31,310 



511,012 



310,891 



63,355 



36,608 



6,074 



4,151 



18,389 



9,184 
22,332 
27,266 
12,135 

10,756 

3,956 



3,844 
17,496 
30,911 
19,370 

32,447 

13,243 



6,167 
10,722 

10,492 

3,929 



8,114 
17,594 

29,835 

6,U2 



72,444 
74,210 
161,851 
102,549 
40,015 
25,726 
34,217 



26,803 
29,151 
81,964 
79,134 
28,439 
16,479 
43,916 



16,435 

13,170 

15,326 

9,369 

5,979 

3,076 



11,421 
8,128 
8,303 
4,463 

2,980 

1,303 



5,152 


2,827 


6,981 


2,537 


5,045 


2,129 


4,383 


2,683 


5,529 


3,717 



{ (., - 

( 3,361 

U 2,300 
) 



(•) 

2,321 



[ '4,353 

(1 10,395 

U 4,224 
1 3,282 



3,406 

11,652 

2,474 
1,357 



195,414 

139,488 

84,955 

68,392 



358,397 
570,356 
480,655 
830,635 



39,908 
35,525 
13,081 
11,591 



70,631 
44,845 
17,105 
23,043 



992,145 
714,959 
475,427 
233,069 



602,410 
664,079 
612,126 
903,316 



109,077 
94,193 
52,339 
24,611 



62,094 
53,036 
29,246 
14,636 



36,733 
36,025 
21,136 
13,346 



19,107 
30,279 
18,412 
26,502 



8,028 
8,366 
3,254 
2,218 



5,155 
5,039 
2,231 

6,808 



32,031 

19,571 

10,678 

5,713 



34,227 

12,063 
7,864 
4,310 



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." 



82 



Individual Returns/1968 • Deductions and Exemptions 



Table 2.17- 



-RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



TAXABLE INCOME, AND TAX ITEMS, 





i 


Dividends 


n nrt I'.io+fiH 






1 


Pensions and 


Rents and royalties 


Estates and trusts 




gross income 


Interest received 


annuities 
(taxable portion) 


Net income 


Net loss 


Net income 


Net loss 


classes^ 


Number of 
returns 


Amount 

(Thoua*nd 
dollmrti 


Number of 
returns 


Amount 

(Thoutand 
doliars} 


Number of 
returns 


Amount 

(Thauaatid 


Number of 
returns 


Amount 

(■7>wui«nd 
dollars! 


Number of 
returns 


Amount 

(Thous^d 
dollars) 


Number 

of 
returns 


Amount 

(Thousard 
dollars) 


Number 

of 
returns 


Amount 

(thooSKid 
dollars) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


Grant total 


2,200,178 


1,783,584 


12,650,703 


5,337,699 


1,176,491 


2,165,498 


1,475,298 


1,526,482 


500,340 


261,032 


163,935 


254,718 


5,176 


2,027 


Taxable returns, total 


1,799,971 


1,640,600 


10,237,305 


4,393,933 


699,051 


1,522,612 


961,511 


1,146,687 


390,148 


208,390 


142,759 


243,353 


4,673 


1,973 


U 
* 
* 

1 
$ 
* 
$ 

t 
$ 

1 

1 
* 

1 

1 

Non 
U 

t 

Bet 
Ret 
Ret 
Ret 


nder $1,000 


10,071 
125,803 
112,2I>4 
126,440 
118,522 

129,177 
U0,221 
124,047 
141,746 
141,514 

412,378 
136,737 
49,680 
16,192 
20,418 

4,239 

503 

74 

2 

3 


3,493 
49,542 
60,973 
77,213 
79,461 

97,794 
105,017 
99,754 
99,121 
130,016 

396,723 
193,999 
91,392 
39,148 
30,468 

30,403 

4,292 

1,759 

3 

29 


125,519 
1,050,390 
818,425 
397,457 
356,124 

350,844 
838,548 
849,297 
809,618 
732,675 

1,850,937 
396,112 
92,729 
29,201 
31,834 

6,292 

696 

99 

3 
5 


16,472 
184,317 
263,507 
337,021 
337,942 

230,699 
336,362 
313,667 
336,114 
341,544 

994,321 

341,100 

140,016 

55,307 

81,467 

26,263 

4,544 

1,098 

79 

2,143 


(«) 

47,067 
90,337 
112,379 
98,102 

53,892 
54,904 
44,059 
43,134 
42,141 

82,821 

19,384 

5,831 

2,210 

1,273 

373 

37 

6 


(•) 

50,037 
130,197 
210,074 
227,670 

125,961 
130,323 
121,833 
113,879 
111,185 

210,699 

55,377 

21,107 

7,537 

3,682 

1,833 

132 

24 


7,134 
53,854 
73,718 
85,923 
72,352 

80,942 
72,694 
81,165 
78,220 
79,310 

184,260 

53,298 

19,637 

7,578 

8,657 

1,979 

207 

29 

2 

2 


3,868 
35,804 
60,450 
91,196 
77,525 

80,427 
67,482 
91,534 
78,687 
100,337 

226,902 
90,246 
58,748 
32,806 
35,238 

12,946 

1,942 

530 

3 

11 


9,797 
11,837 
19,611 
23,732 

31,101 
42,063 
34,924 
34,387 
33,253 

101,343 

25,631 

6,059 

2,737 

2,633 

411 
59 
15 


2,737 
9,734 
9,872 
16,368 
13,413 
18,485 
18,253 
18,042 
14,270 

55,496 

19,810 

4,661 

2,661 

3,570 

738 
131 
94 


(») 
19,044 

9,475 
13,788 
11,053 

5,539 
15.653 
3,115 
9,770 
8,602 

24,395 
8,432 
2,970 
1,599 
1,516 

360 
55 
19 


(•) 

10,795 

10,320 

19,008 
10,104 

10,595 
32,369 
6,715 
23,014 
15,303 

33,749 
29,978 
13,652 
12,543 
8,037 

4,261 
905 
338 


(*) 

C) ' 

!'■' 

(«) 
(•) 


_ 


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 

5,000 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 $25,000 

25,000 under $30,000 

30,000 under $50,000 

50,000 under $100,000 

100,000 under $200,000.... 

200,000 under .i500,000 

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


(•) 

(•) 

722 

(') 

(•) 
(») 


laxable returns, total.... 


400,207 


142,935 


2,413,398 


943,718 


477,440 


642,888 


513,787 


379,797 


110,192 


52,643 


21,176 


10,862 


(») 


(•) 


59,906 
83,242 
146,778 
84,606 
L3,276 
5,323 
7,076 


8,200 

22,178 

54,577 

45,404 

7,990 

1,077 

3,559 


527,784 
573,056 
769,163 
384,481 
89,988 
35,180 
33,746 


63,890 

113,332 

391,460 

289,979 

58,340 

11,066 

15,651 


16,582 
37,742 
205,314 
170,127 
34,701 
9,312 
3,662 


13,293 
19,938 
210,831 
266,765 
88,021 
32,320 
11,665 


46,965 
78,991 
220,468 
113,389 
26,147 
12,139 
10,688 


16,477 
41,740 
151,442 
113,430 
32,451 
11,498 
12,759 


23,909 
13,993 
35,749 

[ 20,925 
J 5,616 


13,305 

12,296 

17,562 

7,509 

1,971 


1 7,523 
ll3,653 


3,594 
7,263 




- 


500 under $1,000 


(») 


1,000 under $2,000 

2,000 under $3,000 

3,000 under $4,000 

■,, 100 under $5,000 

5,000 or more 


(•) 




886,171 
672,760 
413,361 
227,386 


410,107 
534,831 
397,103 
441,543 


6,128,067 

4,110,801 

1,854,269 

557,566 


2,067,326 

1,622,152 

995,700 

652,521 


822,764 

241,790 

82,823 

29,114 


1,250,258 

614,844 

210,700 

39,696 


796,130 

402,524 

185,028 

91,616 


635,880 
429,976 
227,635 
232,941 


177,557 
183,695 
101,530 
37,558 


90,356 
83,401 
55,604 
31,671 


75,357 
49,118 
24,509 
14,951 


61,446 
39,637 
33,922 
69,713 


(») 
(-) 
(•) 
893 


(») 


urns $5,000 under $10,000. 
urns $10,000 under $15,000 
iims $15,000 or more 


(•) 
(») 
749 




Partnersbip and estates and trusts 
not allocable 


Other 

sources 

(net) 

(Thous^d 
dolLacs) 


Statutory adjustment 


Standard deduction 


Adjusted gross Incoms 


Net income 


Net loss 


Number of 
returns 


Amount 

f Thousand 
<httmra) 


Total 


Minimum 


10 percent 


classes^ 


Number of 
returns 


Amount 

(Thousand 
dollBti) 


Number of 
returns 


Amount 
(ThousMtd 
doliars) 


Number 


Amount 
rrhousand 
dollars) 


Number 


Amount 

Cniousand 
dollars) 


Number 


Amount 

(Thoosartd 
dollars) 




(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


Tax 
U 

1 

$ 

$ 
$ 

1 
* 

i 

i 
i 

Non 


Grand total 


25,545 


39,284 


5,723 


3,673 


779,500 


1,228,050 


1,118,254 


41,316,925 


22,074,129 


22,553,802 


9,256,204 


18,763,123 


12,817,925 


able returns, total 

nder $1,000 


18,973 


36,254 


4,233 


3,412 


&44,573 


1,137,596 


992,502 


30,918,919 


17,860,240 


12,719,760 


5,146,028 


18,199,159 


12,714,211 


) 9,813 

> 

7,387 

981 
500 

274 

20 
3 


12,102 

12,278 

2,015 

3,082 

6,704 

51 
22 


(•) 

1 (.) ; 

(♦) 

(») 

(*) 
(») 

(«) 


(♦) 

(») 
(•) 
(*) 

(•) 
(•) 

(«) 


3,531 
51,383 
66,563 
56,265 
34,705 

1 59,832 

1 64,665 

45,980 

39,538 

45,0U 

91,316 
43,349 
12,579 
15,002 
5,862 

6,419 

1,701 

354 

(^) 

21 


(*> 

34,111 

56,862 

63,574 

70,513 

106,072 
129,517 
117,939 
111,466 
101,128 

272,066 
53,116 
12,601 
3,561 
3,214 

788 

47 

6 

1 


(») 

27,002 

44,525 

51,376 

53,701 

91,408 
97,904 
111,302 
86,690 
92,380 

238,212 

62,119 

19,077 

5,975 

7,090 

2,155 

123 

13 


643,191 
4,832,537 
3,673,331 
3,607,122 
3,212,533 

2,808,097 
2,513,973 
2,233,201 
1,917,328 
1,520,077 

3,229,733 
521,743 
111,279 
35,714 
35,925 

7,165 
790 
117 

3 
5 


181,733 
1,453,567 
1,213,129 
1,449,551 
1,574,655 

1,626,137 
1,632,258 
1,688,142 
1,620,733 
1,433,212 

3,224,054 
521,937 
111,186 
35,747 
36,031 

7,207 

787 

116 

3 

5 


604,353 
4,721,618 
3,490,007 
1,576,536 

993,218 

600,479 

415,843 

200,302 

92,412 

23,015 

1,735 

ci 

(«) 


178,494 

1,437,122 

1,166,347 

743,503 

531,359 

421,712 

331,503 

173,772 

37,935 

22,465 

1,181 
(') 

(•) 


33,838 

110,919 

183,324 

2,030,586 

2,219,320 

2,207,618 
2,103,130 
2,037,399 
1,324,916 
1,497,062 

3,228,043 
521,554 
111,279 
35,661 
35,925 

7,165 

790 

117 

3 

5 


3,240 


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 :i20,000 

20,000 under 25,000 

25,000 under $30,000 

30,000 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 


16,445 
46,732 
706,048 
992,796 

1,204,474 
1,350,755 
1,514,370 
1,532,798 
1,410,747 

3,222,873 
521,333 

111,186 
35,715 
36,031 

7,207 
787 
116 

3 
5 


taxable returns, total.... 


6,567 


3,032 


(») 


(«) 


134,923 


90,454 


125,752 


10,398,006 


4,213,892 


9,334,042 


4,110,176 


563,964 


103,715 


I 

4 


nder $600 

600 under $1,000 


> 6,566 
(*) 


3,028 
(«) 


(;:;; 


(•) 
(•) 


4,773 
10,788 
54,010 
46,073 

3,183 

10,350 

241 


14,483 
17,672 
22,184 
21,665 
7,748 

j 6,702 


23,457 
23,510 
27,640 
32,603 
12,805 

5,737 


4,114,344 

2,474,969 

1,954,555 

1,059,170 

403,370 

1 248,650 

1 137,943 


1,265,158 
806,002 
909,242 
616,455 
289,374 
203,348 
118,313 


3,950,939 

2,403,776 

1,790,368 

989,827 

372,068 

233,490 

88,524 


1,259,155 
800,552 
885,550 
599,364 
277,286 
204,372 
33,897 


163,355 
71,193 

164,187 
69,343 
36,302 
10,160 
49,424 


6,003 
5,450 


; 


1,000 under $2,000 

2,000 under $3,000 

S3, 000 under $4,000 

(4,000 under $5,000 

5,000 or more 


23,692 
17,090 
12,583 
4,476 
34,416 


Rel 
Re1 
Re 

Re1 


uma under $5,000 


10,970 
6,678 
6,119 

1,778 


6,389 

9,626 

11,396 

11,873 


(") 
(*) 
(*) 
(«) 


(*) 
(•) 
(•) 
C) 


347.129 


315.389 


303,280 

480,084 

233,242 

96,648 


26,233,777 

11,133,072 

3,236,493 

713,533 


9,963,213 

3,161,291 

3,230,766 

713,859 


21,131,250 


8,133,604 


5,102,527 


1,834,609 


uma $5,000 under $10,000. 
urns $10,000 under $15,000 
urns $15,000 or more 




256,299 
91,901 
84,171 




567,149 

272,073 

73,434 


1,420,575 
1,735 
W 


1,121,284 

1,181 
(•) 


9,712,497 

3,234,758 

713,341 


7,040,007 

3,229,585 

713,724 



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



Table 2.17— RETURNS WITH 


STANDAtlD 


Individual Returns/1968 • Deductions and Exemptions 

DEDUCTION: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, 
BY ADJUSTED GROSS INCOME CLASSES— Continued 


TAXABLE INCOME, AND TAX 


ITEMS, 




83 


Adjusted gross Income 
classes^ 


Exemptions 


Number of 
returns 
with no 
taxable 
income 


Taxable income 


Income tax 
before 
credits 

(Thouward 
dolUra) 


Surcharge 


Tax credits 


Number of 
returns 


Amount 

f Thousand 
dollarai 


Number of 
returns 


Amount 

(Thouaard 
dollara) 


Retirement income 
credit 


Investirent credit 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Number of 
returns 


Amount 

(Thouaand 
rhllara) 




(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 


54,681,522 


10,064,707 


31,252,218 


117,297,194 


20,841,074 


22,220,342 


1,430,652 


671,416 


74,098 


837,457 




Taxable returns, total 




40,528,691 


- 


30,918,919 


116,901,848 


20,780,324 


22,164,832 


1,428,372 


489,432 


58,493 


687,915 


141,094 


385,915 
3,114,294 
3,028,783 
3,934,202 
4,144,963 

4,190,533 
4,190,507 
3,914,201 
3,509,596 
2,813,661 

6,011,299 

936,109 

203,365 

70,441 

66,517 

12,749 

1,358 

182 

7 


- 


643,191 
4,832,537 
3,678,331 
3,607,122 
3,212,538 

2,808,097 
2,518,973 
2,238,201 
1,917,328 
1,520,077 

3,229,783 

521,743 

111,279 

35,714 

35,925 

7,165 

790 

117 

3 


35,896 

2,553,123 

4,886,143 

7,212,780 

8,703,346 

9,610,075 

10,465,664 

11,180,979 

11,119,356 

10,166,719 

28,892,374 

7,295,335 

2,129,399 

8&;,521 

1,208,548 

435,449 
99,822 
32,815 
2,282 
7,222 


4,944 

364,791 

733,670 

1,136,010 

1,411,038- 

1,587,216 
1,766,173 
1,918,185 
1,938,463 
1,793,670 

5,340,738 

1,495,158 

487,104 

215,954 

352,252 

165,477 

47,277 

16,942 

1,273 

3,989 


9,961 

345,228 

2,614,767 

2,506,019 

2,507,512 

2,420,971 
2,300,336 
2,166,671 
1,887,392 
1,498,505 

3,200,211 
517,933 
110,191 
35,651 
35,445 

7,130 

785 

116 

3 

5 


29 

975 

34,810 

66,813 

86,182 

103,919 
122,587 
138,049 
141,640 
131,615 

395,228 
110,997 
36,047 
16,136 
25,869 

12,308 

3,518 

1,256 

95 

299 


10,913 
68,723 
94,039 
70,652 

47,248 
39,194 
31,283 
30,597 
27,115 

49,628 

11,737 

3,706 

2,009 

2,072 

462 

45 

8 

1 


214 
4,558 
10,399 
3,237 

6,055 
6,017 
4,131 
4,387 
4,121 

7,133 

1,485 

531 

367 

280 

70 
7 
1 


13,279 
27,087 
44,176 
59,633 

55,766 
71,783 
56,663 
57,526 
52,806 

152,977 

52,453 

20,265 

7,892 

12,727 

2,520 

318 

33 

2 

4 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000.... 
$200,000 under $500,000.... 
$500,000 under $1,000,000.. 


351 
1,616 
4,070 
6,402 

7,450 
10,835 

3,548 
11,161 
12,012 

39,481 
17,126 
8,337 
4,635 
6,179 

2,238 
391 
58 

5 






Nontaxable returns, total..,. 


14,152,832 


10,064,707 


333,299 


395,349 


60,751 


55,510 


2,280 


181,984 


15,608 


149,542 


46,212 


Under $600 

$600 under $1,000 


2,974,677 
2,030,879 
3,512,105 
2,650,364 
1,368,232 
1,007,933 
608, W2 


4,114,344 
2,472,524 
1,883,565 
973,414 
332,672 
209,880 
78,308 


(») 

70,990 
85,756 
75,698 
38,770 
59,640 


(•) 

19,183 
64,356 
51,296 
53,440 

206,967 


19 
2,697 
9,258 
7,494 
7,855 
33,428 


(.) 
) 11,032 

! 44,141 


(•) 

157 

2,122 


(.) 
52,882 
* 63,885 
( 48,980 
/ 11,474 
1 3,662 


(») 
1,747 
6,553 
3,687 
2,377 
1,234 


(*) 
16,891 
22,040 
27,054 
27,390 
54,823 


(«) 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


851 
2,773 
3,835 

5,513 








28,152,347 
19,201,445 
6,034,110 
1,293,620 


9,986,399 
78,308 


16,247,378 

11,054,764 

3,236,493 

713,583 


23,579,669 
52,689,134 
28,940,553 
12,087,838 


3,677,776 
9,026,422 
5,348,929 
2,787,947 


7,999,802 

10,305,520 

3,206,921 

708,099 


189,078 
639,020 
395,838 
206,716 


422,649 
179,099 
49,628 
20,040 


33,230 
25,945 
7,133 
2,740 


238,899 
341,816 
159,687 

97,055 




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


71,860- 
48,282 

41,694 




Tax credits — Continued 


Income tax 

after 

credits 

(Thousand 
dollara) 


Tax from recomputing 

prior year Investment 

credit 


Self -employment tax 


Taxpayments 


Adjusted gross Income 
classes^ 


Foreign tax credit 


All other tax 
credits 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Income tax withheld 


Excess social security 
taxes withheld 




Number of 
returns 


Amount 

(Thouaand 
doUart) 


Number of 
returns 


Amount 

(Thouatu\d 
dollar!) 


Number of 
returns 


Amount 

(Thouaand 
doltara) 


Number of 
returns 


Amount 

(Thouaand 
dollara) 


Number of 
returns 


Amount 

(Thousand 
doltara) 




(66) 


(67) 


(68) 


(69) 


(70) 


(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 




10,075 


1,836 


11,225 


3,095 


22,005,401 


106,355 


15,783 


2,766,553 


603,399 


36,257,505 


21,492,772 


797,151 


51^044. 






Taxable retxirns , total 


9,906 


1,689 


8,471 


1,979 


22,005,401 


82,353 


11,912 


1,932,232 


506,276 


28,363,347 


20,922,774 


786,343 


50,486 


Under $1,000 


(•) 
■ («) 

3,980 

1,365 

} .35 

138 

68 
7 


(«) 
(») 

249 

617 

36 

179 

20 
49 


'_ 
J "\ 

\ 5,972 

} 2,340 

1 (.; 

32 
2 


941 

742 
(«) 

172 

1 


4,973 

365,20; 

762,306 

1,187,475 

("1,482,394 

1,6'J7,404 
( 1,871,882 
2,043,038 
2,064,481 
U, 908, 966 

1 5,688,831 

11,586,442 

514,252 

226,954 

371,478 

175,284 
50,346 
18,140 
1,364 
4,190 


(♦) 

} 4,374 
3,277 
7,112 

j 12,496 

9,024 
7,201 

21,158 
8,928 
3,630 
1,567 
2,228 

601 
75 
8 

1 


(•) 

734 

425 

473 

1,364 

1,304 
536 

3,229 

1,466 
770 
617 
665 

264 

44 

8 

2 


12,554 

132,744 

( 156,419 

1 191,565 

202,208 

166,958 

( 192,874 

I 150,529 

133,922 

115,267 

308,648 
95,867 
37,169 
13,842 
18,043 

3,288 

296 

28 

1 


744 
11,670 
20,157 
31,043 
42,033 

39,295 
48,303 
45,522 
41,932 

39,557 

111,535 

41,062 

16,770 

6,485 

8,492 

1,518 
140 
12 

1 


587,440 
4,415,811 
3,283,425 
3,253,943 
2,928,189 

2,618,907 
2,351,027 
2,U5,927 
1,813,128 
1,430,109 

2,998,990 

440,492 

77,697 

22,455 

17,292 

3,578 

378 

54 

2 

3 


61,706 

753,335 

973,292 

1,353,939 

1,581,266 

1,734,429 
1,914,958 
2,037,454 
2,033,256 
1,841,902 

5,033,645 

1,035,966 

232,873 

30,366 

75,754 

23,659 

3,353 

533 

15 

23 


(*) 
5,393 

1 9,155 
33,319 
154,571 
139,235 

365,731 

60,834 

9,465 

2,618 

961 

421 

68 

7 

1 
1 




$1,000 under $2,000 

$2,000 under $3,000 

43,000 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 $25,000 

$25,000 under *30,000 

$30,000 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, 


(*) 

502 

482 

837 
3,796 
6,596 

28,490 

6,840 

1,614 

456 

314 

133 
23 
2 
( = ) 

1 






Nontaxable returns, total.... 


(♦) 


C") 


(•) 


(•) 


_ 


24,002 


3,872 


834,321 


97,126 


7,893,658 


570,000 


10,813 


558 


Under $600 

$600 under $1,000 


j (.) ' 


(*) 


} (.) ' 

(») 


- 
(«) 

(•) 


) I 
1 


(♦) 
1 5,994 

1 6,342 

} 10,878 


(•) 

611 

1,163 
2,067 


69,035 
/ 135,671 
I 279,716 
j 156,148 
I 88,798 
I 49,122 
( 55,831 


3,922 
7,632 
22,935 

18,384 
15,393 
10,656 
18,2(X 


3,780,229 
2,027,517 
1,005,051 
574,000 
254,627 
169,922 
32,312 


133,007 
162,711 
104,615 
79,250 
44,275 
29,200 
16,932 


(•) 

) 6,021 

(•) 


(•) 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


323 




3,813 
2,114 


(o) 


(,*) 


(•) 


3,802,351 
9,565,771 
5,688,831 
2,948,448 


24,556 
42,031 
22,445 
17,323 


3.264 


1,473,990 


184, 572 


22,285,154 


5,277,155 


20,670 


1,409 


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




(.) 

248 
984 


6 

1 


,048 
,774 
725 


1,72 
26 
77 


7 
4 
5 




4,891 
3,523 
4,105 


808,943 
314,329 
169,291 


229,753 
114,253 
74,821 


10,409, 

3,001, 

562, 


119 
072 
160 


9,677,495 
5,035,050 
1,503,072 


336,281 

365,783 

74,427 


11,761 
28,491 
9,333 



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, 



84 



Individual Retums/1968 • Deductions and Exemptions 



Table 2.17— RETURNS WITH STANDARD DEDUCTION: SOURCES OF INCOME AND LOSS, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes^ 





Ta:( payments 


— Continued 












Overpayment 














Tax due 


at time 

ling 














Refundable credits 


Payments on 
1968 declaration 


Total 


Overpayment refund 


Credit on 


1969 tax 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


returns 


(ThouMtnd 


returns 


(Th>uaand 


returns 


(thoaamd 


returns 


( Thouatnd 


returns 


(Thousand 


returns 


(Thouasrtd 




dollars) 




dollars) 




dolltfi) 




<bllara) 




dollars) 




dollars) 


•79) 


(80! 


181) 


(82) 


(83) 


(84) 


(85) 


(86) 


-.87) 


I 88) 


(89) 


1901 


961,914 


71,882 


1,697,424 


1,804,401 


10,958,362 


2,731,664 


28,471,825 


3,527,138 


28,104,754 


3,389,458 


425,211 


137,731 


583,<432 


43,381 


1,581,465 


1,767,813 


10,280,410 


2,665,642 


20,451,087 


2,926,462 


20,139,722 


2,807,894 


355,655 


118,570 


(») 


(•) 


(*) 


(•) 


57,907 


1,126 


583,076 


57,312 


582,633 


57,260 


(•) 


(•) 


21,130 


875 


47,897 


3,115 


640,163 


38,108 


4,151,209 


424,453 


4,136,773 


421,334 


18,066 


3,120 


37,036 


1,559 


78,574 


23,332 


849,773 


83,803 


2,793,732 


299,349 


2,770,931 


292,365 


28,046 


6,433 


49,583 


2,957 


122,019 


44,598 


1,158,300 


115,681 


2,422,854 


298,247 


2,401,049 


292,344 


26,902 


5,903 


63,418 


5,211 


122,767 


58,400 


1,142,102 


154,748 


2,048,133 


275,139 


2,021,104 


269,355 


30,748 


5,785 


54,290 


3,640 


112,147 


66,258 


939,038 


142,322 


1,849,642 


279,728 


1,818,970 


271,364 


33,534 


8,364 


68,704 


4,651 


121,399 


82,405 


923,089 


171,037 


1,588,178 


252,345 


1,558,323 


244,672 


31,797 


7,673 


48,527 


3,340 


133,964 


102,626 


803,753 


158,152 


1,426,529 


263,305 


1,397,013 


252,782 


33,012 


10,523 


47,287 


2,978 


122,790 


101,503 


795,251 


181,681 


1,117,002 


215,495 


1,095,512 


205,598 


27,507 


9,897 


39,265 


2,754 


119,491 


105,890 


654,679 


171,554 


857,903 


179,633 


335,836 


172,605 


24,080 


7,033 


107,077 


9,546 


352,022 


406,610 


1,750,341 


638,953 


1,467,633 


313,616 


1,408,813 


290,637 


64,897 


22,979 


29,257 


2,929 


137,352 


245,056 


404,484 


326,901 


116,100 


38,695 


98,689 


23,161 


20,086 


10,534 


9,876 


875 


55,369 


154,007 


92,995 


152,919 


18,232 


10,477 


9,863 


3,730 


9,273 


6,747 


3,133 


1,042 


21,740 


85,174 


30,317 


73,604 


5,147 


7,081 


2,332 


1,824 


3,112 


5,257 


3,398 


488 


25,803 


170,183 


31,090 


142,962 


4,710 


9,071 


1,547 


2,783 


3,435 


6,283 


694 


477 


5,567 


81,560 


6,294 


73,039 


871 


1,355 


207 


472 


701 


1,383 


78 


23 


634 


22,623 


721 


25,107 


69 


597 


16 


108 


59 


489 


4 


14 


101 


8,777 


105 


8,894 


12 


59 


1 


(^) 


12 


59 


1 


1 


2 


15 


3 


1,335 


- 


- 


- 


- 


- 


- 


1 


{'} 


2 


505 


5 


3,661 


- 


- 


- 


- 


- 


- 


378,482 


28,502 


115,959 


36,588 


677,952 


66,023 


8,020,738 


600,724 


7,%5,032 


581,564 


69,556 


19,162 


47,533 


2,525 


14,395 


3,930 


59,102 


2,481 


3,322,173 


138,220 


3,814,640 


135,942 


(") 


[-) 


40,445 


2,149 


17,315 


4,356 


115,167 


6,018 


2,057,002 


167,467 


2,043,676 


164,450 


14,640 


3,013 


95,372 


5,788 


40,781 


11,926 


229,434 


16,350 


1,048,498 


115,520 


1,032,201 


109,732 


21 ,041 


5,788 


71,209 


5,173 


20,083 


7,582 


120,995 


12,385 


588,296 


85,562 


578,687 


31,032 


13,358 


4,530 


46,444 


4,187 


} 16,718 


5,083 


1 70,159 


9,719 


256,832 


45,962 


253,034 


44,699 


} 8,838 


1,875 


31,295 


2,872 


\ 40,654 


6,911 


165,619 


29,365 


163,596 


23,753 


46,184 


5,308 


6,667 


3,711 


42,441 


12,159 


82,318 


18,628 


79,193 


16,956 


3,847 


1,672 


504,138 


33,316 


482,374 


167,497 


4,483,756 


447,3X 


19,937,429 


1,936,596 


19,798,379 


1,397,765 


169,859 


38,832 


299,367 


22,303 


614,693 


461,010 


4,153,393 


334,932 


6,918,883 


1,207,103 


6,782,971 


1,162,515 


153,007 


44,588 


111,472 


10,305 


353,454 


407,552 


1,754,621 


640,601 


1,470,113 


315,352 


1,410,520 


291,961 


65,622 


23,390 


46,937 


5,958 


246,903 


768,342 


566,592 


808,801 


145,400 


68,137 


112,884 


37,217 


36,723 


30,921 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,0(X) 

$4,000 under $5,000 

$5,(X)0 under $6,CXXD 

$6,0(XI 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 $25,000 

$25,000 under $30,000 

$30,000 under $50,0(X) 

$50,000 under $100,000 

$100,000 under $200, (XX) 

$200, 0<X) under $500, (XX) 

$500,000 under $1,0(X),000. . 
$1,000,000 or more 

Nontaxable returns, total.... 

Under $600 

$600 under $1,000 

$1,(XX} 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, OCX). 
Returns $10,0(XI under $15,000 
Returns $15,000 or more 



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

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

^Excludes returns with no adjusted gross income. 

^Less than $500. 
Note; Detail may not add to total because of rounding. 



Individual Retums/1968 • Deductions and Exemptions 



85 



Table 2.18— ALL RETURNS: 



EXEMPTIONS BY TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, 
BY ADJUSTED GROSS INCOME CLASSES 



Mjusted gross income classes 



Kuniber of 
returns 



Number of 
expTTi p tlons 



Number of 
exentptions 
for tax- 
payers 



Exemptions for age 65 or over 



Hunger of 
returns 



ttimber of 
exenptions 



Al Justed 
gross 
income 

(Thousand 
dollars) 



Income 
tax after 
credits 

( Thotjaend 
dollars) 



Exemptions for blindness 



Number 

of 

returns 



exemp- 
tions 



MJusted 
gross 
income 

(Thoosatid 
dollars) 



Income 
tax after 
credltff 

(Thousand 
dollars) 



(1) 



(2) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



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 

$X5,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



201,288,269 



115,463,331 



6,363,519 



:, 648, 824 



'46,925,193 



7,555,362 



99,694 



381,552 

4,143,414 
3,210,3U 
7,467,095 
5,896,399 
5,565,323 
5,279,417 

4,998,207 
4,955,627 
4,743,U2 
4,6U,452 
4,023,579 

11,985,301 

3,660,939 

1,181,010 

520,437 

719,433 

301,794 

63,000 

15,467 

2,634 

1,122 



1,044,438 

5,015,885 
4,175,329 
12,173,574 
li, 757, 921 
12,355,586 
13,133,603 

13,640,511 
U, 921, 611 
15,100,601 
15,820,558 
14,156,206 

43,791,963 
13,430,953 
4,422,282 
1,998,U7 
2,801,242 

1,191,722 

236,693 

55,970 

9,477 

3,947 



611,357 

4,402,288 
3,493,593 
8,855,423 
7,620,464 
7,644,910 
7,7U,841 

7,712,854 
3,1U,321 
8,159,394 
8,305,827 
7,419,853 

22,906,932 
7,102,615 
2,280,994 
1,003,849 
1,381,798 

576,996 

119,285 

28,785 

4,897 

2,050 



86, 224 

175,236 
239,768 
1,238,182 
1,084,052 
815,319 
623,726 

450,638 
375, 120 
233,050 
250,941 
2U,691 

485,417 
195, 967 
102, 553 
54,737 
101, 517 

53,753 

16,5at 

4,877 

873 

369 



109, U3 

230, 110 

291, 235 

1,506,312 

1,413,3*4 

1,090,137 

804,542 

581,173 
482, 150 
363,853 
323,323 
292,369 

628,169 
264,686 
138,584 
75,273 
145,169 

76,737 

23,271 

6,948 

1,216 

520 



'311,394 

62,277 
195,156 
1,896,603 
2,697,104 
2,833,537 
2,822,119 

2,469,368 
2,434,399 
2, 151, 160 
2,134,261 
2,032,109 

5,878,9U 
3,365,644 
2,284,310 
1,497,968 
3,876,984 

3,629,508 

2,2U,722 

1,413,620 

586, 675 

755,150 



3,451 
37,992 
90,071 
150,279 

173,199 
206,708 
201,939 
225,013 
227,776 

790,056 
540,173 
425,349 
301,350 
952, 532 

1,167,733 
377,943 
611,709 
254,090 
314,944 



(•) 



25,301 
7,190 
9,462 

8,795 
8,376 
10,134 
6,939 
2,255 

8,593 
4,036 
1,303 
1,192 

831 

705 

168 

61 

12 



(♦) 



25,301 
8,627 
10, 562 

3,795 
8,376 
10,134 
6,939 
2,255 

8,593 
4,036 
1,303 
1,192 
854 

705 

168 

62 

12 



(•) 



62,644 
24,822 
43,962 

48,774 
53,747 
77,281 
59,241 
21,238 

104,144 
69,439 
29,612 
32,822 
30,349 

47,073 
23,209 
16, 988 
7,333 

5,157 



(») 



473 

632 

2,153 

2,559 
3,295 
7,402 
4,748 
2,232 

11,968 
8,646 
5,258 
4,590 
7,232 

15,690 
9,118 
8,099 
3,128 
2,424 



31,943,514 
23,334,007 
11,985,301 
6,465,886 



59,656,336 
73,639,487 
43,791,963 
24,200,433 



40,342,881 
39,712,249 
22,906,932 
12, 501, 269 



4,267,507 

1,579,440 

485,417 

531,155 



5,444,873 

2,043,378 

628,169 

732,404 



'10,200,403 

11,221,296 

5,878,914 

19,624,580 



284,793 
l,Oi4,635 

790,056 
5,445,828 



57,228 

36,499 

8,593 

8,312 



59,765 

36,499 

8,593 

8,336 



■147,257 
260,280 
104,144 
262,031 



3,257 
20,235 
11,968 
64,234 



Aljusted gross income classes 



Bcemptions for taxpayers ' dependents 



Exemptions other than age or blindness 



Number of 
returns 



Nujllber of 
exemptions 



MJusted 
gross 

income 

(Thousar>d 
dollars) 



Income 
tax after 
credits 

(Thousand 
dollars) 



Number of 
returns 



Number of 
exen?)tions 



Ad justed 
gross 
income 

(Thousand 
dollars) 



Income 

tax after 

credits 

(Thousand 
dollars) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



Total 

No adjusted gross income 

IMder $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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or nore 

Returns under $5,000 

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



32,592,593 



76,362,921 



'330,519,951 



42,538,359 



192,326,252 



'554,420,436 



76,637,902 



138,231 

1B3,555 

222,191 

985,039 

1,356,497 

1,746,738 

2,032,935 

2,306,998 
2,630,577 
2,747,073 
2,945,883 
2,617,826 

8,295,370 

2,484,054 

803.734 

353,831 

489,452 

199,761 

37,298 

8,081 

1,357 

567 



322,966 

380,607 
338,310 
1,802,652 
2,698,762 
3,611,912 
4,603,653 

5,337,684 
6,316,764 
6, 567, 220 
7,183,964 
6,441,729 

20,248,269 

6, 109, 616 

2,001,401 

917,833 

1,273,421 

537, 284 

93,969 

20, 175 

3,352 

1,373 



=1,061,501 

66,642 
182,188 
1,508,729 
3,423,162 
6,U2,666 
9,W6,720 

12,702,218 
17, 133, 533 
20, 617, 996 
25,020,224 
24,864,466 

100, U2, 296 
42,127,151 
17,730,752 
9,775,767 
18,399,591 

13,169,709 

4,835,004 

2,328,866 

917, 976 

1,295,742 



3,116 

50,573 

210, 933 

417,340 

754,978 
1,206,670 
1,683,248 
2,248,411 
2,413,149 

11,457,979 
5,303,513 
2,790,502 
1,721,733 
3,957,506 

3,952,321 

1,868,319 
989, 576 
415,462 
588,527 



381, 552 

4,143,414 
3,210,3W 
7,467,095 
5,896,399 
5,565,323 
5, 279,417 

4, 998, 207 
4,955,627 
4,743,142 
4,613,452 
4,023,579 

11,985,301 

3,660,989 

1,131,010 

520,437 

719,433 

301,794 

63,000 

15,467 

2,634 

1,122 



934,323 

4,782,895 
3,881,903 
10,658,075 
10,319,226 
11,256,822 
12,318,499 

13,050,538 
14,431,085 
14,726,614 
15,489,791 
13,861,582 

43,155,201 

13,212,231 

4,282,395 

1,921,632 

2,655,219 

1,114,230 

213,254 

48,960 

6,249 

3,423 



=^1,834,469 

1,366,229 
2,562,031 
U, 062, 792 
14,653,921 
19,456,753 
23,717,636 

27,484,220 
32,206,627 
35,572,227 
39, 160, 955 
38,178,720 

144,542,743 
62,117,475 
26,075,927 
14,174,860 
27,020,039 

19,982,766 
8,314,542 
4,469,619 
1,779,465 
2,404,899 



5,211 

380,650 

860,537 

1,472,520 

2,013,058 

2,544,560 
3,145,233 
3,702,247 
4,212,845 
4,296,051 

18,297,798 
9,278,953 
4,406,191 
2,652,451 
6,126,128 

6, 204, 951 
3,250,341 
1,926,201 
797,347 
1,062,580 



6,665,166 
13,248,357 
8,295,870 
4,383,185 



13,303,867 
31,647,361 
20,246,269 
10,956,424 



'19,408,606 
100,338,491 
100,142,296 
110, 630, 553 



681, 963 

3, 306, ".56 

11,457,979 

22,092,461 



31,943,514 
23,334,007 
11,985,301 
6,465,886 



54,151,746 
71,559,610 
43,155,201 
23,459,693 



'70,935,147 
172,602,749 
144,542,748 
166,339,842 



4,732,026 
17,902,936 
18,297,793 
35,705,142 



Rxjtnotes at end of table. See text for "Btplanation of Classifications and Terms" and "Sources of Data, Description of the San^jle and T limitations of the Data. 



Individual Returns/1968 • Deductions and Exemptions 



Table 2.18— ALL RETURNS: 



EXEMPTIONS BY TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, 
BY ADJUSTED GROSS INCOME CLASSES— Continued 



Aljusted gross income classes 



NujDber of exejnptlons other than age or blindness 



Number of 
returns 



Aljusted 
gross 
Income 

(Thauiand 
doilaraj 



Income 

tax after 

credits 

(Thousmd 
dolUri) 



Nuntoer of 
returns 



Adjusted 
gross 
Income 

(Thouianii 
dollari) 



Income 
tax after 
credits 

(Thotiaaid 
dyttara) 



Three 



Number of 
returns 



MJusted 
gross 
Income 

(Thouatrtd 
doltari) 



Income 
tax after 
credits 

(Thouaand 
doiiara) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



Total 

No adjusted gross Income 

Under $600 

1600 under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



27,183,361 



'94,386,314 



13,687,394 



16,576,360 



'U3, 580, 832 



22,217,815 



9, 522, 931 



'91,04^,712 



135,655 

3,789,066 
2,801,537 
5,555,250 
3,566,665 
2,778,124 
2,233,304 

1,752,239 

1,342,320 

994,743 

668, 541 

463,810 

777,856 
164,165 
62,019 

27,374 
42,875 

20,342 

5,324 

1,708 

292 

152 



^299,452 

1,240,542 
2,227,572 
8,U2,321 
8,785,282 
9,672,525 
10,009,934 

9,615,439 
8, 685, 110 
7,448,340 
5,661,158 
4,390,844 

9,128,892 
2,792,490 
1,378,709 
749,696 
1,621,630 

1,368,436 

713,529 
493, 666 
197,009 

357,745 



5,211 

373,731 

762,784 

1,095,265 

1,279,559 

1,334,842 

1,294,479 

1,162,516 

930,668 

745, 198 

1,720,159 
616,346 
347, 129 
205,747 
518,742 

522,105 
310,391 
228,373 
88,120 
146,031 



117, 107 

223,480 
265,478 
1,220,257 
1,292,764 
1,434,642 
1,342,386 

1,224,011 
1,238,390 
1,177,866 
1,120,411 
1,035,487 

3,067,558 

1,043,354 

325,158 

139,906 

194, 579 

35,089 

21,076 

5,919 

1,020 

422 



^557, 099 

79,517 
217, 128 
1,354,868 
3,238,552 
5,028,013 
6,033,755 

6,725,995 
8,044,164 
8,818,226 
9,503,374 
9,311,769 

37,098,446 

17,716,408 

7,187,439 

3,305,873 

7,277,325 

5,669,264 

2,307,987 

1,713,134 

633,219 

813,421 



6,919 

82,127 

275,093 

452,583 

619,042 

838,071 

1,022,251 

1,174,088 

1,262,060 

5,403,351 
2,950,335 
1,316,010 
762,537 
1,724,968 

1,310,686 

1, 109, 150 

739,573 

304,542 

358,434 



39,385 

59,904 
76, U3 
361,139 
501,446 
569,316 
602,336 

735,349 
779,498 
805,041 
373,951 
723,903 

2,265,117 
664,435 
207,641 
81,721 
113,022 

44,799 
10,484 
2,255 

368 
173 



^311, 526 

21,016 

61,936 

559,633 

1,266,912 

1,995,623 

2,710,633 

4,044,143 
5,084,333 
6,033,681 
7,455,389 
6,863,328 

27,344,049 
11, 247, 918 
4,570,759 
2,220,404 
4,235,440 

2,979,835 

1,332,097 

646,695 

245,173 

382,122 



15,594 
80,128 
165, 100 

318,390 
458,773 
6U,203 
823,653 
802,534 

3,612,936 

1,731,746 

791,747 

419, 619 

977,081 

931,450 
546, 110 
277,185 
113,406 
181, 110 



20,859,601 

5,221,653 

777,856 

324,251 



'39,773,724 

35,800,790 

9, 123, 392 

9,677,908 



3,516,549 
5,467,703 
1,720,159 
2, 932, 933 



5, 396, 114 
5,796,165 
3,067,553 
1,816,523 



'15,394,739 
42,903,528 
37,098,446 
47,684,119 



816,727 
4,915,513 
5,408,351 

11,076,734 



2,210,169 
3,922,747 
2,265,117 
1,124,693 



'6,304,281 
29,485,384 
27,34A,049 
27,910,498 



260,822 
3,018,053 
3,612,936 
5,969,453 



Aljusted gross Income classes 



Nurber of exen^jtlons other than age or blindness — Continued 



Fo-jr 



Nujiber of 
returns 



Aljusted 
gross 
Income 

f nouaaftd 
doltari) 



Income 
tax after 
credits 

(Thouaand 
doilart) 



Five 



Number of 
returns 



Aljusted 

gross 
income 

(Thentaand 
doliaia) 



Income 
tax after 
credits 

( Thouaand 
doiiara) 



Hunber of 
returns 



Number of 
exemptions 

other than 

age or 
blindness 



Aljusted 
gross 
Income 

(Thouamd 
doiiara) 



Income 
tax after 
credits 

(Thouaaryd 
doiiara) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under S1CO,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 ncre 



'97,253,193 



5,793,530 



'65,763,133 



8,313,708 



'62,387,302 



38,540 

34,302 
39,442 
183,401 
276,245 
363,073 
507,364 

545,407 
671,279 
779,393 
813,008 
760,734 

2,619,130 
787,584 
251,078 
116, 567 
146,590 

56,756 

10,464 

2,238 

383 

W4 



^295, 016 

11,716 

32,825 

281,772 

701,664 

1,283,697 

2,230,710 

2,999,385 
4,374,750 
5,353,524 
6, 902, 663 
7,225,263 

31,696,740 

13,370,503 

5,536,376 

3,176,274 

5,477,607 

3,725,392 

1,362,153 

649,756 

262,611 

337,814 



32 
20,441 
87,582 

169,642 
315, 8U 
495, 239 
64^,151 
733,166 

3,750,265 

1,391,671 

391,952 

574,393 

1,195,305 

1, 126, 651 

521,064 
273,675 
117,763 
152,871 



28,674 

16,775 
17,671 
87,038 
124,970 
229,843 
270,053 

350,697 
432,637 
499,708 
558,910 
498,610 

1,710,934 
523,553 
181,610 
83,307 
116, 963 

46,697 

7,717 

1,717 

315 

126 



2215,430 

6,047 

14,477 

135,125 

318,132 

807,097 

1,223,676 

1,935,244 
2,823,509 
3,753,821 
4,760,799 
4,736,866 

20,706,256 
8,974,933 
4,011,686 
2,275,554 
4,420,179 

3,079,232 

1,009,050 

497,099 

215,189 

274,541 



1,594 
24,665 

72,994 
152,559 
255,475 
375,532 
416, 125 

2,190,443 

1, 173, 917 

601, 164 

338,233 

924,963 

915,457 
379, 267 
209,363 
98,352 
133,546 



22,191 

19,887 

10,043 

60,010 

134,309 

185,320 

323,474 

390,504 
491,503 
435,836 
573,631 
541,030 

1,544,656 

472,393 

153,504 

71,562 

105,404 

48,111 

7,935 

1,630 

251 

105 



148,769 

146,074 

74,863 

410,100 

932,865 

1,279,939 

2,212,194 

2, 709, 117 
3,425,190 
3,342,834 
3,396,993 
3,619,038 

10,415,438 

3,174,927 

1,034,775 

486,530 

712,945 

323,854 

53,385 

11,112 

1,686 

702 



^205, 895 

7,391 

3,093 

89,067 

343,380 

664,799 

1,459,129 

2,164,009 
3,194,757 
3,654,736 
4,877,572 
5,150,645 

13,568,364 
8,015,164 
3,390,958 
1,947,061 
3,937,908 

3,160,508 

1,039,721 

464,420 

171,259 

234,257 



3,564 

29,149 

85,533 

152, 5U 

264,703 

338,968 

1,615,144 
9U,433 
458,189 
301,919 
735,070 

898,603 
38/., 359 
193,028 
75, 159 
90,598 



1,447,372 
3,570,326 
2,619,180 
1,371,809 



'4,302,363 
27,355,590 
31,696,740 
33,393,495 



108, 104 
2,358,063 
3,750,265 
6,750,348 



775,024 
2,340,562 
1,710,934 

967,010 



'2,289,072 
18,015,238 
20,706,256 
24, 757, 567 



26,259 
1,272,734 
2,190,443 
4,324,272 



755,234 
2,432,554 
1,544,656 

861,395 



5,204,804 
16,993,272 
10,415,488 

5,805,416 



•^2,365, 963 
19,041,719 
18,563,364 
22,411,256 



3,564 

370,871 

1,615,144 

4,101,362 



See text for "Bcplanaticn 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 lees deficit. 

'Deficit. 

NOTE:' Detail may not add to totals because of rounding. 



Individual Retums/1968 • Deductions and Exemptions 



87 



Table 2.19— JOINT RETURNS: 



EXEMPTIONS BY TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, 
BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Adjusted gross income classes 



No adjusted gross income. 



Under iiOO 

$600 under $1,000 

$1,000 under $2,000... 
$2,000 'jnder $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 $25,000. 
$25,000 under $30,000. 
$30,000 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 



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 $25;000 

$25,000 under $30,000 

$30,000 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 nwre 

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) 



41,344,129 



225,923 

237,439 
262,799 
1,315,083 
1,662,911 
2,014,651 
2,386,266 

2,667,152 
3,137,409 
3,410,830 
3,687,712 
3,394,748 

10,910,510 

3,438,940 

1,099,680 

482,644 

661,711 

274,960 
56,220 
13,302 
2,262 

927 



3,105,122 
16,297,851 
10,910,510 

6,030,646 



Number of 
exemptions 



(2) 



156,105,010 



809,039 

794,797 
853,126 
4,182,004 
5,716,733 
6,982,113 
8,679,751 

9,925,708 
12,085,681 
13,067,616 
U,326,991 
13,181,984 

42,060,929 

13,108,971 

4,278,536 

1,928,735 

2,693,726 

1,140,657 

223,811 

51,303 

8,734 

3,565 



28,017,563 
62,587,980 
42,060,929 



Number of 
exemptions 
for tax- 
payers 



(3) 



82,681,903 



451,846 

474,978 
525,598 
2,627,965 
3,325,822 
4,028,201 
4,772,532 

5,334,304 
6,273,718 
6,821,660 
7,375,424 
6,788,060 

21,821,020 

6,877,712 

2,199,058 

965,288 

1,323,422 

549,877 

112,438 

26,603 

4,524 

1,853 



16,206,942 
32,593,166 
21,821,020 



23,438,538 I 12,060,775 



Exemptions for age 65 or over 



Number of 
returns 



(4) 



3,899,259 



44,518 

71,801 
90,318 
474,836 
550,153 
475,662 
372,952 

274,459 
250,376 
192,429 
180,072 
155,435 

361,290 
149,926 
74,405 
42,282 

78,713 

41,762 

13,178 

3,738 

681 

273 



2,080,240 

1,052,771 

361,290 

404,958 



Number of 
exemptions 



(5) 



^32,380,577 



67,099 

123,801 
140,105 
736,783 
876,286 
750,480 
548,432 

404,999 
357,406 
268,232 
252,959 
233,113 

504,042 
218,645 
110,431 
62,818 
122,365 

64,735 

19,945 

5,809 

1,024 

424 



3,242,986 

1,516,709 
504,042 
606,196 



Exemptions for taxpayers' dependents 



Number of 
returns 



(12) 



27,521,143 



120,789 

79,760 
91,954 
420,675 
711,575 
989,728 
1,379,135 

1,734,846 
2,159,707 
2,410,689 
2,689,861 
2,454,068 

8,003,653 

2,427,249 

784,729 

348,914 

475,014 

193,474 

35,838 

7,634 

1,277 

524 



3,793,616 
11,449,171 
8,003,653 
4,274,703 



Number of 
exemptions 



(13) 



67,489,581 



289,085 

195,346 

186,673 

312,456 

1,506,087 

2,198,613 

3,353,715 

4,180,918 
5,449,483 
5,971,992 
6,692,937 
6,159,053 

19,727,770 

6,009,662 

1,968,244 

399,740 

1,247,130 

525,539 

91,320 

19,350 

3,178 

1,285 



8,541,980 
28,454,383 
19,727,770 
10,765,448 



Adjusted 
gross 
income 

(Thousand 



(14) 



^303,423,093 



2-990,478 

28,685 

75,502 

648,202 

1,806,978 

3,487,253 

6,233,099 

9,571,532 
14,076,493 
13,112,872 
22,855,407 
23,313,553 

96,705,163 
41,162,325 
17,306,127 
9,503,615 
17,361,047 

12, 749,651 

4,696,283 

2,196,896 

863,903 

1,153,979 



^■11,289,241 
87,929,858 
96,705,168 

107,498,826 



Income tax 
after 
credits 

{ Thousand 
' dollars) 



(15) 



39,490,803 



Adjusted 
gross 

income 
f Thousand 

dollars) 



(6) 



2-204,342 

26,129 

74,409 

729,851 

1,336,633 

1,661,237 

1,674,871 

1,507,016 
1,628,056 
1,438,034 
1,535,413 
1,470,901 

4,391,268 
2,578,593 
1,655,431 
1,156,163 
3,007,166 

2,314,752 

1,768,609 

1,081,021 

455,917 

543,413 



^5,348,786 
7,579,459 
4,391,263 

15,061,064 



Income 
tax after 
credits 

(Thousand 
dollars) 



(7) 



3,279 
24,133 
59,314 

33,627 
113,943 
120,930 
145,287 
U7,347 

545,563 
384,135 
279,262 
216,625 
632,014 

867,263 
686,254 
459,284 
197,884 
231,337 



87,226 
611,133 
545,563 

4,004,107 



Exemptions for blindness 



Number 

of 
returns 



(3) 



61,032 



(♦) 



6,222 

8,538 

349 



}- 



5,487 
5,074 
5,732 

7,429 



8,097 
2,952 

803 
889 



506 
108 
40 



23,118 

23,722 

8,097 

6,095 



exemp- 
tions 



Adjusted 
gross 



(Thousand 
dollars) 



(9) 



63,593 



'517,361 



(») 



8,538 
9,886 

5,487 
5,074 
5,732 

7,429 

8,097 

2,952 

803 

889 

809 

506 
108 

41 



25,655 
23,722 

8.097 
6,119 



JlOL 



(♦) 



20,683 
30,837 

30,399 
32,442 
43,922 

64,895 

98,703 
50,456 
17,473 
24,377 
28,462 

32,837 
U,552 
11,181 
5,04.4 
4,073 



^58,545 
171,658 
98,703 
183,455 



Income 

tax 

after 

credits 

(Thousand 
dollars) 



Jill. 



(«) 



25 

909 

1,593 
2,035 
2,716 



11,146 
6,604 
2,845 
3,787 
6,609 

9,773 
5,651 
5,195 
2,295 
1,939 



934 
12,091 
11,1A6 
44,696 



Exemptions other than age or blindness 



Number of 
returns 



(16) 



9,139 

68,126 

212,974 

439,923 

897,947 

1,402,805 

1,983,566 

2,211,836 

10,950,744 
5,633,377 
2,704,067 
1,659,611 
3,813,515 

3,803,427 

1,794,835 

932,012 

391,663 

520,688 



290,239 
6,986,076 
10,950,744 
21,263,744. 



225,923 

237,489 
262,799 
1,315,083 
1,662,911 
2,01A,651 
2,386,266 

2,667,152 
3,137,409 
3,410,830 
3,687,712 
3,394,748 

10,910,510 

3,438,940 

1,099,680 

432,644 

661,711 

274,960 
56,220 
13,302 
2,262 

927 



8,105,122 
16,297,851 
10,910,510 

6,030,646 



Number of 
exemptions 



(17) 



150,171,434 



740,931 

670,324 
712,271 
3,440,421 
4,831,909 
6,226,319 
8,126,247 

9,515,222 
11,723,201 
12,793,652 
14,068,361 
12,947,113 

41,548,790 
12,887,374 
4,167,302 
1,365,023 
2,570,552 

1,075,416 

203,758 

45,953 

7,702 

3,133 



24,743,922 
61,047,549 
41,548,790 
22,326,223 



Adjusted 
gross 
income 

(Thousand 
dollars) 



(13) 



^32,506,654 



2-1,510,361 

82,615 
214,902 
2,013,640 
4,201,492 
7,073,555 
10,765,830 

14,702,444 
20,431,468 
25,609,941 
31,325,383 
32,225,158 

131,916, US 
58,341,137 
24,265,569 
13,140,801 
24,844,743 

18,180,617 
7,406,339 
3,836,172 
1,528,383 
1,910,679 



^22,341,673 
124,294,394 
131,916, 1A3 
153,454,439 



Income tax 
after 
credits 

( Thousand 
dollars) 



(19) 



59,846,746 



3,644 

54,288 

230,133 

526,440 

940,333 
1,537,619 
2,257,963 
3,016,381 
3,349,938 

16,059,662 

8,488,701 
3,970,916 
2,381,009 
5,453,628 

5,533,635 

2,864,110 

1,638,962 

635,428 

848,956 



81A,505 
11,102,234 
16,059,662 

31,870,345 



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 Return5/1968 • Deductions and Exemptions 



Table 2.19— JOINT RETURNS: 



EXEMPTIONS BY TYPE, AND NUMBER OF RETURNS BY NUMBER OF EXEMPTIONS OTHER THAN AGE OR BLINDNESS, 
BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted grosB income classes 



Number of exemptions other than age or blindness 



Wumber of 
returns 



Adjusted 
gross 
income 



Income 
tax after 
credits 
( Thousand 
dollars) 



T»0 



Number of 
returns 



Adjusted 
gross 
Income 



Income 
tax after 
credits 

(Thousand 
dollars} 



Three 



Number of 
returns 



Adjusted 
gross 
Income 

(Thousand 
dollars) 



Income 
tax after 
credits 
(Thousand 
pilars) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



Ibtal 

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 $25,000 

$25,000 under $30,000 

$30,000 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 



3,009 



13,818,257 



^129,065,435 



20,353,755 



8,247,729 



^84,236,942 



12,112,483 



(«) 
(•) 

(«) 
(») 

(*) 

(») 
(*) 
(•) 



(«) 
(«) 

(») 
(•) 

(«) 

(») 
(•) 
(«) 



(«) 
(*) 

(•) 
(«) 

(♦) 

(•) 
(«) 
(«) 



105,134 

157,729 
170,845 
892,207 
951,336 
1,023,822 
1,007,131 

932,306 
976,602 
1,000,141 
997,851 
940,344 

2,906,857 

1,011,691 

314,952 

133,730 

186,697 

81,496 

20,332 

5,667 

985 

402 



'519,883 

53,930 
139,400 
1,363,010 
2,394,514 
3,582,548 
4,532,731 

5,130,912 
6,347,576 
7,497,069 
8,469,976 
8,908,481 

35,210,981 
17,178,812 
6,959,435 
3,637,186 
6,983,696 

5,431,335 

2,710,055 

1,638,972 

664,480 

750,221 



3,644 

45,149 

161,677 

313,465 

450,410 

638,748 

855,158 

1,032,816 

1,137,691 

5,108,918 
2,849,824 
1,267,049 
721,398 
1,6A5,113 

1,725,256 

1,069,225 

706,826 

293,765 

327,622 



35,770 

29,481 
41,183 
205,186 
315,097 
403,603 
459,450 

609,561 
669,221 
710,693 
800,811 
682,363 

2,187,955 

650,172 

201,746 

79,962 

109,353 

43,370 

10,088 

2,153 

349 

162 



'290,055 

11,005 
34,061 
316,255 
801,351 
1,416,456 
2,073,618 

3,358,943 
4,365,424 
5,333,659 
6,793,782 

6,471,771 

26,424,674 
11,006,259 
4,437,596 
2,172,246 
4,098,081 

2,884,543 

1,328,273 

615,856 

232,075 

351,069 



9,137 
53,601 
122,265 

259,735 
391,018 
538,068 
742,704 
752,267 

3,478,814 

1,689,176 

764,651 

409,195 

939,493 

900,921 
525,490 
263,397 
107,200 
165,351 



(•) 
(«) 



(•) 



(♦) 
(•) 



(•) 



(«) 
(») 



(•) 



4,308,204 
4,847,244 
2,906,857 
1,755,952 



'11,546,250 
36,354,0U 
35,210,981 
45,954,190 



523,936 

4,114,823 

5,108,918 

10,606,078 



1,4S9,770 
3,472,649 
2,187,955 
1,097,355 



'4,362,691 
26,323,579 
26,424,674 
27,125,998 



185,003 
2,683,792 
3,478,814 
5,764,874 



Adjusted gross income classes 



Number of exenptions other than age or blindness — Continued 



Four 



Number of 
returns 



Adjusted 
gross 
income 

( Thou sand 
dollars) 



Income 

tax after 

credits 

(Thousand 
dollars) 



Five 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Income 
tax after 

credits 
(Thousand 

dollars) 



Six or more 



Number of 
returns 



Number of 
exemptions 
other than 

age or 
blindness 



Adjusted 
gross 
Income 

(Thousrw>d 
thllars) 



Income 
tax after 
credits 

(Thousand 
dollars) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



Total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

43,000 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 uMer $15,000 

$15,000 uMer $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



'93,805,433 



'64,172,380 



'61,204,377 



6,531,968 



37,221 

22,497 
29,090 
115,490 
197,276 
269,021 
401,686 

462,525 
610,783 
739,413 
789,089 

743,641 

2,583,424 
780, 723 
249,041 
115,357 
144,521 

55,928 

10,286 

2,181 

375 

138 



'286,154 

7,405 

23,931 

180,207 

500,222 

940,058 

1,814,178 

2,546,379 
3,980,329 
5,552,596 
6,701,379 
7,063,421 

31,284,027 
13,253,467 
5,492,069 
3, 143, 180 
5,399,944 

3,668,625 

1,337,125 

633,635 

254,102 

315,308 



1 
13,501 
67,232 

141,355 
281,696 
468,765 
623,773 
714,195 

3,697,848 

1,873,834 

884,316 

566, 981 

1,175,307 

1,107,794 
511,946 
272,129 
113,893 
140,280 



27,605 

12,008 
12,912 
57,087 
96,187 
160,877 
229,581 

317,010 
414,078 
482,105 
536,640 
493,207 

1,696,695 

524,877 

130,721 

82,327 

114,212 

46,305 

7,634 

1,692 

308 

121 



•^210,766 

4,480 

10,611 

85,851 

244,079 

569,825 

1,042,292 

1,748,154 
2,704,705 
3,627,398 
4,569,944 
4,686,651 

20,532,226 
8,9U,41B 
3,991,626 
2,248,991 
4,393,119 

3,052,191 
997,977 
489,999 
210,280 
261,329 



1,024 
20,584 

64,0U 
145,765 
246,049 
358,444 
411,356 

2,168,862 

1,164,618 

598, 186 

382,788 

918,402 

906,224 
375,390 
206,535 
96,623 
125,818 



20,193 

15,774 
8,769 

42,912 
103,015 
156,227 
288,418 

345,750 
465,625 
478,478 
563,321 
534,857 

1,535,579 

471,477 

153,096 

71,268 

104,928 

47,850 

7,880 

1,608 

245 

103 



136,444 

U6,395 

66,112 

290,853 

713,907 

1,086,796 

1,978,986 

2,386,777 
3,247,712 
3,293,114 
3,830,670 
3,578,401 

10,354,040 

3, 166, 199 

1,032,267 

484,619 

709,955 

327,066 

53,516 

10,975 

1,645 

690 



'203,504 

5,795 

6,899 

65,890 

261,327 

560,9U 

1,303,011 

1,918,056 
3,026,035 
3,599,219 
4,790,302 
5,091,709 

18,464,240 
7,991,181 
3,382, 175 
1,939,198 
3,969,904 

3,U2,992 

1,032,908 

457,406 
167,447 
231,273 



2,894 

24,821 

79,468 

149,922 

253,640 

334,018 

1,605,220 
911,249 
456,477 
300,648 
780,313 

893,103 

382,058 

189,951 

73,947 

89,239 



1,072,281 
3,345,451 
2,583,424 
1,358,550 



'3,179,846 
25,844,105 
31,284,027 
33,497,455 



80,734 
2,229,790 
3,697,848 
6,646,479 



596,257 
2,243,040 
1,696,695 

960,197 



'1,746,372 
17,336,853 
20,532,276 
24,556,929 



21,608 
1,225,625 
2,168,862 
4,774,585 



635,308 
2,388,031 
1,535,579 

858,455 



4,389,493 
16,336,674 
10,354,040 

5,786,932 



'2,000,332 
18,425,321 
18,464,240 
22,314,484 



2,894 

846,869 

1,605,220 

4,076,985 



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

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

'Adjusted gross income less deficit. 

'Deficit. 

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



Individual Returns/1968 • Deductions and Exemptions 



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Section 



CONTENTS 

Introduction, 91 

Income subject to tax, 91 

Method of tax computation, 91 

Returns with income averaging, 92 

Tax rate schedules, 93 

Tax credits, 95 

Method of taxpayment, 95 

Overpayment of tax and tax due at time of filing, 95 

Excess social security taxes withheld, 95 

Tax surcharge, 96 

Effective tax rates based on adjusted gross income, 3.5 

Size of income tax, 97 

Text tables 

3A Type of tax computation: number of returns, adjusted gross income, 3.6 

income subject to tax, income tax before credits, and surcharge, 92 
3B Returns with income averaging: adjusted gross income, tax, and tax 

savings, by adjusted gross income classes, 93 3.7 

3C Returns with tax overpayment, tax due, or neither overpayment nor tax 

due, by adjusted gross income classes, 95 3.8 

3D Returns with tax overpayment or balance due by adjusted gross income 

classes, 95 ^3 

3E Returns with excess social security tax withheld by size of salaries and 

wages, 96 
3F Number of returns and number of returns with surcharge by marital status 3.10 

and adjusted gross income classes, 96 

Chans 

3A Income subject to tax, and tax by method of tax computation, 1968,92 3.11 

38 1968 tax liability for all returns, 96 

Basic tables 3.12 

3.1 Returns with normal tax and surtax only: adjusted gross income, 

deductions, exemptions, taxable income, and tax items by adjusted 3. 13 

gross income classes, 98 

3.2 Returns with alternative tax computation: adjusted gross income, 

deductions, exemptions, taxable income, and tax items by adjusted 3 .14 

gross income classes, 99 

3.3 All returns with taxable income: number of returns and taxable income 3. 15 
by adjusted gross income classes and by tax rate classes, 100 

3.4 Joint returns and returns of surviving spouse with taxable income: 

number of returns and taxable income, by adjusted gross income classes 3.16 

and by tax rate classes, 103 



Tax Computation 
and Tax Rates 



Separate returns of husbands and wives and of single persons not head 
of household or surviving spouse with taxable income: number of 
returns and taxable income by adjusted gross income classes and by 
tax rate classes, 105 

Returns of heads of household with taxable income: number of returns 
and taxable income, by adjusted gross income classes and tax rate 
classes, 107 

Returns with taxable income: income tax before surcharge generated by 
tax rate and marital status, 109 

Returns with surcharge: number of returns, adjusted gross income and 
selected tax items by adjusted gross income classes, 113 
Joint returns and returns of surviving spouse with a surcharge: number 
of returns, adjusted gross income and selected tax items by adjusted 
gross income classes, 114 

Separate returns of husbands and wives and of single persons not heads 
of household or surviving spouse with a surcharge: number of returns 
adjusted gross income and selected tax items by adjusted gross 
income classes, 115 

Returns of heads of household with a surcharge: number of returns, 
adjusted gross income and selected tax items by adjusted gross income 
classes, 116 

Returns with taxable income and surcharge; surcharge reported by tax 
rate and marital status, 117 

Returns with net gain from sales of capital assets and with nomial tax and 
surtax computation only: capital gain and loss and capital loss carry- 
over by adjusted gross income classes, 119 

Returns with alternative tax computation: capital gain and loss and 
capital loss carryover, by adjusted gross income classes,120 
Returns with both income averaging and sales of capital assets: sources 
of income and loss and tax after credits, by adjusted gross income 
classes, 120 

All returns: income tax after credits as a percent of adjusted gross 
income: selected items, by adjusted gross income classes, 121 



INTRODUCTION 

The taxpayer, in determining his tax liability, had to 
take account of several factors. These included: 

(1) his income subject to tax. Generally this was 
adjusted gross income minus the personal deductions and 
exemptions he was entitled to take, 

(2) the type of tax computation used, 

(3) his marital status, which determined the tax rate 
schedule applicable, 

(4) any tax credits he was entitled to apply against 
the income tax, 

(5) the surcharge, and 

(6) any additional tax. The self-employment tax or 
the tax from recomputing prior year investment credit 
increased the total tax liability. 



over 1967, when income subject to tax amounted to $315.1 
billion. For years prior to 1967 income subject to tax 
was described for the statistics as the "tax base," 
As indicated above, income subject to tax for most lax- 
payers consisted of adjusted gross income, less personal 
deductions and exemptions. The taxpayer typically applied 
a graduated set of rates, which differed primarily by 
marital status, to this amount. However, a small number 
of taxpayers found it advantageous to use an alternative 
method of computation when they had considerable 
amounts of long-term capital gains in excess of short- 
term capital losses. Taxpayers, further, might be eligible 
to use a special computation averaging the income of 
several years to arrive at income subject to tax. 



METHOD OF TAX COMPUTATION 



INCOME SUBJECT TO TAX 

For 1968 individuals reported income subject to tax of 
$352.1 billion. This represented an 11.7 percent increase 



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 3.7, used on 
61,3 million returns. These returns accounted for 96 

91 



92 



Individual Returns/1968 • Tax Computation and Tax Rates 



Table 3A.— TYPE OF TAX COMPUTATION: NUMBER OF RETURNS, ADJUSTED 
GROSS INCOME, INCOME SUBJECT TO TAX, INCOME TAX BEFORE CREDITS, 
AND SURCHARGE 

[Taxable and nontaxable returns] 



TVpe of computation- 



Retunis with nornal tax 
and surtax only^ 



Returns with alternative tax, 
total^ 



With capital gains tax onl^ 

With capital gains tax and 

normal tax and surtax 



Returns with income averaging, 
total 



With normal tax and surtax 
onl^ 

With alternative tax 



Number of 
returns 



(1) 



61,888,013 



61,236,132 



124,147 
1,202 



527,734 



513,723 
14,011 



Adjusted 
gross 
income 

(Thousand 
dollars) 



U) 



540,890,740 
506,836,458 



16,564,442 
893,828 



17,489,840 



15,764,594 
1,725,246 



Income 
subject 
to tax 

f Thousand 
dollars} 



(3) 



352,133,011 

324,932,947 

13,752,557 
794,598 

12,957,959 

13,447,507 

11,976,240 
1,471,267 



Income tax 
before 
credits 

f Thousand 
dollars) 



(4) 



72,261,461 
61,836,075 



6,337,402 
397,295 



4,037,984 



3,401,903 
686,081 



Surcharge 



(Ihous. 
dollar 



(5) 



5,179,262 

4,400,458 

473,533 
29,705 

443,828 

305,271 

253,946 
51,325 



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

^Prior year delinquent returns are included in the type of computation applicable 
to them. 
^Does not include returns with income averaging - 

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



percent of the income subject to tax and 94 percent of 
the total income tax before credits for 1968. Table 3A 
summarizes the type of tax computation used by taxpayers. 

The alternative method of computation was used by in- 
dividuals reporting capital gains on 138,000 returns, less 
than 0.2 percent of all returns filed. The advantage of 
using the alternative method resides in the fact that the 
taxable half of the net long-term capital gain (in excess 
of net short-term capital loss) 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 indi- 
viduals with alternative tax, capital gain 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. This explains the 
difference between "taxable income" and ' 'income subject 
to tax," both of which are presented in this report. 

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 138,000 
returns with alternative tax represented only 2 percent 
of the 7,2 million returns showing a net long-term capital 
gain in excess of any net short-term capital loss. 

Taxpayers using the alternative method of tax computa- 
tion had an income subject to tax totaling $13,8 billion. 
Chart 3A shows that $4,4 billion was taxed at the capital 
gains rate and $9.4 billion at the normal tax and surtax 
rates (regular computation). The resulting income tax 
before credits amounted to $6,3 billion. Of this amount, 
$2.2 billion was based on the capital gains rate and $4.1 
billion on the normal tax and surtax rates. 

The taxpayer could average his income under certain 
conditions. This form of tax computation is described 
below. 



Chart 3A 

Income subject to tax, and tax 

by method of tax computation, 1968 fli 



Total income subject to tax = $352.1 billion 

Alternative computation $13.8 




Taxed at 



y 




Regular 
computation 
rate S9.4 
Capital gains 
rate $4.4 



Total tax before credits ■ 




Income 
averaging 

computation method 
SI 3.4 



$72.3 billion 

Alternative computation $6.3 

Tax resulting from- 

Regular 
computation 
rate $4.1 



Capital gains 
rate S2.2 




Income 
averaging 

computation method 
$4.1 



RETURNS WITH INCOME AVERAGING 

As table 3B shows, nearly 528,000 returns indicated 
use of the income averaging computation. The total tax 
saving amounted to $291 million. The average tax saving 
was $552. Only returns showing adjusted gross income of 
$30,000 or more reflected a higher than average saving. 

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 computa- 
tion. Using this method would result in taxing a part of 
the unusually large income of one year at the same lower 
effective rate which applied to the first one-fifth of such 
income. 

The range of average tax savings derived from the use 
of this computation for 1968 was wide. The average saving 
on returns with adjusted gross income under $5,000 was 
just under $100. On returns with adjusted gross income 
$1,000,000 or more the average saving amounted to nearly 
$34,000. In general though, tax saving, as a percent of 
income tax before income averaging, was proportionately 
higher at the lower income levels. This was due prin- 
cipally to the effects of the graduated tax rates and to the 
tendency for higher incomes to reflect capital gains as a 
major source of income. Net long-term capital gain could 
not be included in averageable income. Also excluded from 
the averaging computation was income derived from gifts, 
inherited property, and wagering. 

Table 3A indicates that there were a few taxpayers 
(14,000) using the income averaging method of tax com- 
putation who also computed the alternative tax on their 
capital gain. In effect this results in taxing the capital gain 



Individual Returns/1968 • Tax Computation and Tax Rates 

Table 3B.— RETURNS WITH INCOME AVERAGING: ADJUSTED GROSS INCOME, TAX, AND TAX SAVINGS, BY ADJUSTED GROSS INCOME CLASSES 



93 



Adjusted gross income classes 



Returns with income averaging 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Taxable 
income 



( Thausi 
doll a, 



Before 

income 

averaging 

(Thousand 
dollars) 



After 

income 

averaging 

(Thousand 
dollars) 



Tax savings 

due to 

income 

averaging 

(Thousand 
dollars) 



Average 

tax 
savings 



(1) 



(2) 



(3) 



W 



(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 $25,000 

$25,000 under $30,000 

$30,000 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 

^Does not include surcharge 

NOTE: Detail may not add total because of rounding. 



527,734 



17,489,841 



4,087,984 



21,009 
65,348 
96,549 
77,818 
59,711 
123,836 
66,540 
12,200 
1,903 

12d 



166,396 
842,778 
1,676,429 
1,743,221 
1,634,996 
4,720,907 
4,384,314 
1,592,464 
520,509 

32,693 



107,070 

566,927 

1,191,775 

1,285,383 

1,224,811 
3,623,249 
3,536,255 
1,315,589 
427,845 

72,095 
64,357 

3i,153 



20,842 
113,606 
251,681 
291,793 

303,071 

1,061,949 

1,368,676 

643,211 

240,917 

39,614 

35,132 



4,080,738 

18,763 
105,902 
235,840 
273,789 

280,571 
975,433 
1,273,636 
612,758 
231,737 

38,770 
33,489 



(6) 



291,393 



2,079 
7,705 
15,840 
13,008 

22,504 
86,519 
95,002 
30,460 
9,178 

844 

1,643 

1,611 



(7) 



99 

118 
164 
231 

377 

699 

1,428 

2,497 

4,823 

6,699 
33,527 



segment of taxable income at a 50 percent rate and taxing 
the remaining segment of taxable income ("averageable 
income") at the rate applicable for the income averaging 
computation. 



TAX RATE SCHEDULES 

Tax rates were used to classify data for six tables in- 
cluded in "this report. Four of the tables (3.3-3.6) 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 tables 3.7 and 3.11 a greater amount of infor- 
mation from each return is classified by the highest 
(that is, marginal) tax rate. 

The following explanations and illustrations show how 
the tax return data presented in tables 3.3 through 3.7 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 in- 
come." For returns with the alternative tax computation, 
income subject to tax was either (1) "taxable income," 
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 taxed. Some of the tax rates are 
described below: 

a. zero percent (returns with no income subject to 
tax) — This term was used to describe returns that showed 
deductions plus exemptions equal to or exceeding adjusted 
gross income, and returns with no adjusted gross income 
at all. 

b. fifty percent (alternative tax computation returns 
with capital gains tax only)- -This was the rate applicable 
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. 



c. fifty 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 "Il- 
lustrations of the presentation of tax return data classi- 
fied by rate" shows that a joint return with $11,000 of 
income subject to tax at the combined normal tax and sur- 
tax 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. 

Income subject to tax (column 3, table 3.7) was the 
entire tax base reported on a return, rather than the part 
taxed at a specified marginal rate. (The difference be- 
tween income subject to tax and taxable income is ex- 
plained above). 

Total income tax before credits (column 4, table 3.7) 
was the reported tax before credits of each return classi- 
fied by the marginal tax rate of the return. 

Income taxed at marginal rate (column 5, table 3,7) 
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 remaining 
income subject to tax was subject to the lower rates. 

Tax generated at marginal rate (column 6, table 3,7) 
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 3.7) was the 
income spread according to the applicable tax rate classes 
to which it was subject. For example, a joint return with 
an $11,000 income subject to tax (at the combined normal 
tax and surtax rates) would have $1,000 taxed at 14 per- 
cent, $1,000 taxed at 15 percent, $1,000 taxed at 16 per- 
cent, $1,000 taxed at 17 percent, $4,000 taxed at 19 per- 
cent, and $3,000 taxed at 22 percent. 



94 



Individual Returns/1968 • Tax Computation and Tax Rates 



ILLUSTRATIONS OF THE PRESENTATION OF TAX 
RETURN DATA CLASSIFIED BY RATE, AS SHOWN 
IN TABLE 3.7. 



EXAMPLE 1 

Dei'ivacion of Incomtr Subject to Tax: 

$16,000 - Adjusted gross income 

-3, 800 - Itemized deductions 



$12,200 
-1,200 



- Balance 

- Exemptions 

$11,000 - Income subject to tax 



Derivation of Tax on Income Subject to Tax: 

1st $1,000 taxed at 14.0% 

2nd $1, OOU 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 ot Income Subject to Tax: 

$70. 000 - Adjusted gross income (including 1/2 excess net 
long-term capital gain of $5, 000) 
-3, 800 - Itemized deductions 
$66,200 - Balance 
-1,200 - Exemptions 

$65,000 - Tentative income subject to tax 
Income subject to tax — 
$5, 000 - For capital gains tax 
$60, 000 - For normal tax and surtax 

$65, 000 - Total income 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, 000 Normal tax and surtax $22, 300 



Derivation of Capital Gains Tax: 

$5, 000 of Income subject to tax taxed at 50. 0% . 



EXAMPLE 3 

Derivation of Income Subject to Tax: 

$250, UOO - Adjusted gross income (including 1/2 excess 
net long-term capital gam 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: 

$245,000 of income subject to tax taxed at 50, 

$245, OOP 



$122,500 
Total tax.. $122,500 



Returns with tax rate as marginal rate 



Number of 
returns 



Adjusted 
gross 
income 



(2) 



Income 

subject to 

tax 



Total 

income tax 

before 

credits 

(Dollar a) 



(M 



Inconie 

taxed at 

marginal 

rate 

(Dollsrs) 



(5) 



Tax 

generated 

it marginal 

rate 

(Ihltara) 



io) 



Returns with any tax generated 
at tax rate 



Number uf 
returns 



(10) 



Income 
taxed at 
tax rate 



(11) 



Tax 

generated 

at tax 

rate 

(DblUrM) 



(12) 



Example 1. —Data Reported on Joint Return With Normal Tax and Surtax Only 



14-0 percent. 
15.0 percent. 
16.0 percent. 

17.0 percent. 
19.0 percent. 
22.0 percent. 



1,000 
1,000 

1,000 

1,000 
4,000 
3,000 



140 
150 
160 

170 
760 

o60 



Example 2. —Data Reported on Joint Return With Capital Gains Tax and Normal Tax and Surtax 



14.0 percent. 
15.0 percent. 
16.0 percent. 
17.0 percent. 
19-0 percent. 

22.0 percent. 
25.0 percent. 
28.0 percent.. 
32.0 percent. . 
36.0 percent. ■ 

39.0 percent. ■ 
42.0 percent. . 
45.0 percent-. 
48.0 percent.. 
50.0 percent.. 



50.0 percent (alternative tax computation returns with 

capital gains tax and normal tax and surtax) 

53.0 percent 



•^70,000 
70,000 



Example 3. —Data Reported on Joint Return With Capital Gains Tax Only 



^65,000 
65,000 



24,800 
24,800 



5,000 
8,000 







1,000 


140 






1,000 


150 






1,000 


160 






1,000 


170 


r 




4,000 


760 






4,000 


880 






4,000 


1,000 






4,000 


1,120 






4,000 


1,280 






4,000 


1,440 


A 




4,000 


1,560 




4,000 


1,680 




4,000 


1,800 






4,000 


1,920 






8,000 


4,000 






5,000 


2,500 






6,000 


4,240 



50.0 percent (alternative tax computation returns with 
capital gains tax unly ) 



122,500 



Summary of Data Reported on the Above Three Joint Returns 



}[ 



Total.. 

14.0 percent. 
15.0 percent. 
16.0 percent. 
17.0 percent. 
19.0 percent. 

22.0 percent. 
25.0 perci.l. 
28.0 percent. 
32.0 perci.-,.L. 
36.0 perce ,t. 

39.0 peiceiit. 
42.0 peri;<^..t. 



48.0 percent 

:i0.0 percent 

50.0 percent (alternative tax computation returns with 
capital gains tax and normal tax and surtax) 

50.0 percent (alternative tax computation returns with 
capital gains tax only) 

53.0 percent 



250,000 
70,000 



245,000 
65,000 



^24,800 



122,500 
24,800 



261,000 



245,000 
8,000 



122,500 

4,240 



This return is not included in the total because it already appears in the class which is its marginal normal tax and surtax rates. 
This amount is not included in the total for the reason stated in footnote 1. 

'mil! total is not the sum of the following tax rate classes because many returns have a tax base taxed at more than one rate 
NOTIi: Columns 7, 8, and 9 of table 3.7 are not shown because they have no application to the above example. 



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 



245,000 
8,000 



280 
300 
320 
340 
1,520 

1,540 
1,000 
1,120 
1,280 
1,440 

1,560 
1,680 
1,800 
1,920 
4,000 



122,500 
4,240 



Individual Returns/1968 • Tax Computation and Tax Rates 



95 



.Table 3C.— 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 



Total 

Under $5,000 

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



Returns with tax overpayraent 



Number of 
returns 



(1) 



50,«8,e52 



23,342,258 
16,320,553 
7,876,385 
2,939,646 



Total tax 

liability^ 

(Thousand 

dollars) 



(2) 



38,413,982 



3,314,354 
12,122,725 
11,310,744 
11,666,159 



Tax- 
payments^ 

(Thousand 
dollars) 



(3) 



49,435,346 



5,994,824 
15,932,995 
13,721,515 
13,786,012 



Over- 
payment 
( Thou sand 
dollars) 



(4) 



11,021,482 



2,680,504 
3,810,266 
2,410,786 
2,119,926 



Returns with tax due at time of filing 



Number of 
returns 



(5) 



20,406,352 



5,955,232 
6,868,935 
4,070,862 
3,511,323 



Total tax 
liability^ 

(Thousand 
dollars) 



(6) 



39,793,769 



1,698,882 

6,299,888 

7,278,827 

24,516,172 



Tax- 
payments 

(■TJiousand 
dollars) 



(7) 



29,225,786 



1,047,538 
4,826,577 
5,934,929 
17,416,742 



Tax 

due 

(Thousand 
dollars) 



(8) 



10,568,183 



651,334 
1,473,309 
1,343,913 
7,099,627 



Returns with neither overpayment 
nor tax due 



Number of 
returns 



(9) 



2,843,504 



2,646,014 

144,519 

38,054 

14,917 



Tax 
liability^ 
(Thousand 
dollars) 



(10) 



211,058 



^Includes income tax after credits (including surcharge) plus self-employment tax, and tax from recomputing prior year investment credit- 
^Taxpayments include tax withheld, payments on 1968 declarations, excess social security tax withheld, and refundable taxes withheld. 
^Columns 10 and 11 differ because 95,000 taxpayers had a tax liability of $1 or less and therefore were not required to pay this amount. 



32,241 

71,652 
57,460 
49,705 



Tax- 
payments^ ^ 
(Thousaid 
dollars) 



(11) 



210,963 



32,205 
71,612 
57,447 
49,699 



Table 3D.— RETURNS WITH TAX OVERPAYMENT OR BALANCE DUE BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 





Returns with tax overpayment 


Retiims with balance due 


Adjusted gross income classes 


Number of 
returns 


Overpayment 

(Thousand 
dollars) 


Refund 


Credit on 1969 tax 


Number of 
returns 




Number of 
returns 


Amount 

( Thousand 
dollars) 


Number of 
returns 


Amount 

( Thousand 
dollars) 


(Thousand 
dollars) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 


50,478,852 


11,021,482 


48,920,270 


9,806,423 


1,846,203 


1,215,070 


20,406,352 


10,568,183 




23,342,268 

16,320,553 

7,876,385 

2,939,646 


2,680,5(K 
3,810,266 
2,410,786 
2,119,926 


22,987,673 

15,860,841 

7,621,961 

2,449,795 


2,563,851 
3,641,326 

2,287,289 
1,313,957 


433,206 
545,554 
301,362 
566,081 


116,654 
168,942 
123,499 
805,975 


5,955,232 
6,868,935 
4,070,862 
3,511,323 


651,334 




1,473,309 




1,343,913 


$15,000 or more 


7,099,627 



Tax generated at tax rate (column 12, table 3.7) was the 
total of the tax generated at each tax rate and was 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 may be 
allowed certain credits which may reduce his tax up to 
the amount he owes. For tax year 1968 the amount of 
these credits totalled $802.6 million. The major credits 
used as shown in table 1.4 were for foreign taxes ($120.3 
million), for retirement income ($181.0 million), and for 
investment in qualifying machinery and equipment ($496.1 
million). 



METHOD OF TAXPAYMENT 

Individuals satisfied their tax liability primarily though 
tax withholding on wages, payments on estimated tax, and 
payment with the return when filed. 

If the provisional payments were in excess of the tax 
liability for the year, the excess amount could be re- 
funded, applied to the purchase of U.S. Savings Bonds, 
or applied as a credit against the following year's tax. 

Taxpayers seldom found that their prepayments of tax 
exactly equalled their tax bill. For 1968, nearly $10.6 
billion of the total tax liability of individuals with tax due 
was payable at the time the returns were filed. This is 
shown in table 3C. 



OVERPAYMENT OF TAX AND TAX DUE 
AT TIME OF FILING 

There were 50.5 million returns which showed an over- 
payment of tax, a decline of almost 700,000 returns from 
1967. As table 3C shows, the overpayment totalled $11.0 
billion (28,7 percent more than the income tax liability) 
as compared with $10.2 billion (29.6 percent) the previous 
year. As table 3D shows, some 48.9 million returns spe- 
cified that all or part of the overpayment be refunded. 
About $9.8 billion was claimed as a refund. There were 
1.8 million returns on which all or part of the overpay- 
ments ($1,2 billion) were credited to tax for 1969, About 
288,000 returns indicated both a refund and a credit on 
their 1969 estimated tax. 

Returns with tax due at time of filing totalled 20,4 mil- 
lion, an increase of 2.9 million returns, or 17 percent, 
over the preceding year. The amount due was $10.6 bil- 
lion compared with $8.4 billion for 1967. However, tax 
due at time of filing as a percent of income tax after 
credits was about the same for both 1967 and 1968 (13.4 
percent and 13,8 percent, respectively). 

Chart 3B indicates that although returns with tax due at 
time of filing constituted only 28 percent of all returns 
filed, the tax liability reported on them accounted for 51 
percent of the total tax liability for 1968, 



EXCESS SOCIAL SECURITY TAXES WITHHELD 

Taxpayers who worked for two or more employers 
during 1968 and who received more than $7,800 of salaries 



96 



Individual Returns/1968 • Tax Computation and Tax Rates 



Table 3F.— NUMBER OF RETURNS AND NUMBER OF RETURNS WITH SURCHARGE 
BY MARITAL STATUS AND ADJUSTED GROSS INCOME CLASSES 



Chart 3B 

Percent distribution of returns 

and tax liability, 1968 



Returns 



68% 



Tax liability 

49% ^ ^"'° 



28% 



4% 



Less than 
1 0.5% 



Tax 
overpayment 



Tax due at 
time of filing 



Neitfier 
overpayment 
nor tax due 



Table 3E. - 



-RETURNS WITH EXCESS SOCIAL SECURITY TAX WITHHELD BY 
SIZE OF SALARIES AND WAGES 



[Taxable and nontaxable returns] 






Sise of salaries and wages 


Number of 
returns 


Salaries 
and wages 

f TTiousand 
donors) 


Excess FICA 

f7>>ouS(Fid 
dollars) 




CD 


U) 


(3) 


Total 


3,568,840 


46,474,727 


286,337 




Under $500, 


6,895 
} 9,913 

} 5,532 
I 4.359 

} 11,206 

8,604 

83,329 

523,122 

534,433 

2,250,757 

102,334 

24,189 
3,667 


1,110 
9,723 

9,826 

17,250 

54,955 

56,517 

653,856 

4,451,731 

5,054,585 

30,697,022 

3,342,441 

1,562,206 
553,446 


477 






833 


$1,500 under $2,000 






584 






$3,000 under $4.,000 


854 






$5,000 under $6,000 


1,931 




497 

1,041 

13,986 

24,563 

202,301 

26,007 

10,750 
2,512 


$7,000 under $3,000 


$8,000 under $9,000 




$10,000 ujider $25,000 






$100,000 or more » 





NO'.^: Detail ma;/ not add to total because of rounding. 

and wages subject to social security (F.I.C.A.) tax were 
entitled to claim a credit toward the payment of income 
tax for any excess social security tax withheld. 

Table 3E shows that over 3.5 million returns reflected 
this credit for 1968 which amounted to $286 million, a 
$12 million decrease from 1967. Over 100,000 returns 
with salaries and wages of $7,800 or less (about 3 per- 
cent of the total) indicated an excess F.I.C.A. credit. 
This occurred primarily because of the taxpayer's ap- 
parent misunderstanding of the law. 



TAX SURCHARGE 

Table 3.8 provides data for returns with the tax sur- 
charge, and tables 3.9, 3.10, and 3.11 provide data for 
these returns by marital status. As discussed in section 
1, some returns reflected no surcharge while others re- 
flected a surcharge of less than 7.5 percent. The Inter- 



Returns by marital 
status 



ALL RETUWJS 

Total 

With surcharge: 

Any surcharge 

Surcharge less than 7.5 
percent 

JOINT RETURNS AND RETURNS 
OF SURVIVING SPOUSE 

Total 

With surcharge: 

Any surcharge 

Surcharge less than 7.5 
percent 

HEADS OF HOUSEHOLD 
RETURNS 

Total , 

With surcharge: 

Any surcharge 

Surcharge less than 7.5 
percent 

SINGLE AND SEPARATE 
PERSONS RETURNS 
Total , 

With surcharge: 

Any surcharge , 

Surcharge less than 7.5 
percent 



NmijDer of returns by adjusted gross income classes 



(1) 



73,728,703 

49,159,562 
9,899,216 



41,574,586 

32,113,925 

6,056,770 

2,395,694 

1,688,745 
467,510 

29,758,428 

15,356,892 

3,374,936 



Under 
$5,000 



(2) 



31,943,514 

9,835,885 
4,669,076 



8,224,244 

1,033,343 

1,031,801 



1,055,235 

413,164 
333,506 



22,664,035 

8,434,378 
3,303,769 



$5,000 
under 
$10,000 



(3) 



23,334,007 

20,976,340 
5,036,841 



14,245,061 
4,883,380 



1,010,926 
133,658 



5,872,616 

5,720,353 
69,803 



$10,000 

under 
$15,000 



(4) 



11,935,301 

11,866,255 
133,452 



10,927,223 

10,324,951 
136,955 



194,072 

191,741 
334 



864,006 

849,563 

1,163 



$15,000 
or more 



(5) 



6,465,886 

6,430,532 
4,847 



6,039,792 

6,010,570 
4,634 



67,914 
12 



357,771 

352,093 
201 



nal Revenue Service's "tax surcharge tables" reflected 
an exemption from the surcharge for taxpayers whose tax 
(exclusive of the surcharge) did not exceed $148 on returns 
of single persons and of married persons filing separately, 
$223 on returns of heads of household, and $293 on joint 
returns and returns of a surviving spouse. The surcharge 
tables also reflected a phase-in provision whereby the 
surcharge rate was gradually increased to 7.5 percent 
and was reached at the point that the exemption levels in- 
dicated above were approximately doubled. The purpose 
of this provision was to provide more equitable treatment 
for those taxpayers just above the exemptions. Thus, for 
example, in the absence of the phase-in feature, a single 
taxpayer with tax $148 would pay no surcharge at all; a 
similar taxpayer with tax of $149 would have paid the full 
7.5 percent surcharge. Table 3F shows that 49 million of 
the 74 million individual income tax returns filed for 1968 
reflected a tax surcharge. Of those returns with a sur- 
charge, about one out of five reflected a surcharge of less 
than 7.5 percent. 



EFFECTIVE TAX RATES BASED ON 
ADJUSTED GROSS INCOME 

Table 3.16 presents a distribution of income tax after 
credits as a percent of adjusted gross income providing 
a measure of the effective tax rate of taxpayers at various 
income levels. For the 74 million returns filed, the table 
shows that 12 million individual income tax returns had 
no income tax after credits thereby reflecting an effective 
tax rate of zero. Data for these returns can be found in 
section 1, table 1.24. Another 9 million returns reflected 
an effective tax rate of less than 5 percent. However, 
more than half of all returns reflected an effective tax 
rate of between 5 and 15 percent. Taxpayers on only 
1 1 ,000 returns had an effective tax rate of 50 percent 
or more. 



Individual Returns/1968 • Tax Computation and Tax Rates 



97 



In general, the higher the income, the greater the ef- 
fective tax rate. However, a considerable range of effec- 
tive tax rates for taxpayers within each income class is 
evident which may be partially attributed to variations in 
the ratio of itemized deductions to adjusted gross income. 
For example, taxpayers with income $10,000 under 
$50,000 and an effective tax rate of 5 under 10 percent 
reported average itemized deductions of $3,013 while 
those with an effective tax rate of 15 under 20 percent 
reported average itemized deductions of $2,612. 



Income tax after credits included the surcharge but 
excluded the self -employment tax and the tax from re- 
computing prior year investment credit. 



SIZE OF INCOME TAX 

Classification of returns by size of income tax after 
credits is introduced for the first time in this report. 
See section 8--Historical Summary, 1959-1968. 



Individual Returns/1968 • Tax Computation and Tax Rates 



Table 3.1— 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 

f Thousand 
dollars) 



Itemized deductions 



Number of 
returns 



Amount 
(Thouaend 



Standard deduction 



Number of 
returns 



Amo'int 

( Thousand 
dollars) 



Exemptions 



Number of 
returns 



Amount 

( Thoustmd 
dolt art) 



. Taxable 
income 
(Thouaand 
dollart) 



Income tax 
before 
credits 
(Thousand 
dollars) 



Surcharge 



Number of 
returns 



AiDOunt 

(Thouaand 
doltara) 



(1) 



(.2) 



(3) 



M 



(5) 



(6) 



C7) 



C8) 



(9) 



(10) 



(11) 



(12) 



Total 

Under $1,CX)0 

$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 $25,000 

$25,000 under $30,000 

$30,000 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 



61,749,855 



522,601,052 



30,501,797 



63,461,835 



31,248,058 



18,031,263 



172,543,091 



103,525,855 



337,534,588 



65,237,978 



49,021,829 



4,654,4&i 



655,862 
5,195,417 
4,592,472 
4,984,570 
4,958,185 

4,855,998 
4,878,372 
4,712,288 
4,599,692 
4,018,098 

U, 977, 364 

3,658,377 

1,179,043 

518,907 

705,291 

233,728 

22,698 

3,086 

296 

m 



615,038 

7,727,289 

11,439,486 

17,448,406 

22,290,616 

26,708,499 
31,708,685 
35,343,143 
39,045,568 
38,126,715 

144,446,584 
62,071,817 
26,032,435 
14,132,027 
26,467,872 

14,798,872 

2,915,758 

857,126 

199,204 

225,912 



10,226 

291,890 

828,385 

1,301,750 

1,706,877 

2,024,689 
2,347,388 
2,464,740 
2,677,731 
2,495,188 

8,741,038 

3,136,032 

1,067,686 

483,622 

670,549 

228,037 

22,395 

3,068 

295 

110 



1,333 

157,426 

589,359 

1,159,507 

1,880,214 

2,534,252 
3,303,564 
3,823,579 
4,558,467 
4,638,279 

19,015,074 
8,739,590 
3,765,709 
2,042,922 
3,856,630 

2,352,722 
602,048 
263,630 
77,176 
99,356 



545,636 
4,903,527 
3,764,087 
3,682,820 
3,251,308 

2,831,3CB 
2,530,934 

2,247,548 
1,921,961 
1,522,910 

3,236,325 

522,345 

111,357 

35,285 

34,542 

5,691 
303 

18 



182,457 
1,480,432 
1,248,019 
1,492,170 
1,598,602 

1,641,594 
1,691,034 
1,695,653 
1,624,728 
1,435,910 

3,230,599 

522,539 

111,264 

35,380 

34,810 

5,744 
300 

IS 



655,862 

5,674,804 

6,569,647 

9,430,855 

11,115,203 

12,597,206 
14,301,836 
14,874,668 
15,726,979 
14,130,854 

43,754,985 

13,470,854 

4,415,235 

1,994,579 

2,774,058 

953,778 

89,076 

11,210 

1,052 

350 



393,517 
3,404,882 
3,941,788 
5,658,513 
5,569,122 

7,558,324 
8,581,102 
8,924,801 
9,436,187 
8,478,512 

25,252,991 
3,082,512 
2,649,141 
1,196,747 
1,664,435 

572,267 

53,446 

6,726 

631 

210 



37,917 

2,684,912 

5,660,875 

9,138,468 

12,143,611 

14,974,323 
18,132,985 
20,899,111 
23,426,180 
23,574,016 

95,946,926 
44,727,191 
19,506,385 
10,857,008 
20,912,042 

11,868,130 

2,259,966 

586,752 

121,397 

126,345 



5,203 

383,332 

845,839 

1,427,183 

1,943,444 

2,435,067 
2,992,971 
3,497,702 
3,961,125 
4,041,913 

17,149,173 
3,699,093 
4,139,049 
2,491,490 
5,595,134 

4,108,589 

1,030,340 

329,202 

77,586 

84,544 



9,961 

350,973 

2,906,952 

3,146,033 

3,471,955 

3,887,804 
4,271,675 
4,421,944 
4,448,804 
3,946,560 

11,866,088 

3,540,410 

1,173,860 

517,612 

702,472 

232,555 

22,594 

3,050 

295 

110 



29 

1,004 

37,684 

80,015 

111,283 

149,733 
197,356 
245,201 
285,575 
295,970 

1,270,119 
647,564 
308,516 
186,195 
417,440 

306,922 

76,888 

24,410 

5,819 

6,179 



20,386,505 

23,054,448 

U, 977, 354 

6,321,537 



59,520,834 
170,932,610 
144,446,584 
147,701,024 



4,139,128 

12,009,736 

8,741,038 

5,611,895 



3,787,838 
18,858,141 
19,016,074 
21,799,782 



16,247,378 

11,054,712 

3,236,326 

709,542 



6,001,589 

8,088,919 

3,230,599 

710,056 



33,446,371 
71,631,543 
43,754,985 
23,710,192 



20,067,323 
42,973,926 
26,252,991 
14,226,U5 



29,665,731 
101,006,615 

95,946,926 
110,955,266 



4,605,001 
16,928,777 
17,149,173 
25,555,027 



9,885,885 
20,976,788 
11,866,088 

6,293,058 



230,019 
1,174,335 
1,270,119 
1,979,931 



Tax credits 



Adjusted gross income 



Retirement income 



Number of 
returns 



AiDOunt 
(Thousand 
doitvs} 



Number of 
returns 



(Thoitserd 
dollars) 



Foreign tax 



Number of 
returns 



( Thotjsmid 
dollars) 



Number of 
returns 



(1ht}\iamd 
dollars) 



Income tax after credits 



Number of 
returns 



(Thousartd 
dollars) 



As a percent of— 



Taxable 
income 



Adjusted 
gross 
IncoDie 



Average 
income 
tax after 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



Total. 



1,618,457 



179,314 



2,141,327 



460,289 



149,292 



65,817 



16,930 



3,932 



61,150,583 



69,181,776 



20.5 



1,131 



Under $1,000 

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

$5,000 under $6,000.. 
$5,000 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 $25,000. 
$25,000 under $30,000. 
$30,000 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 



(•) 

77,581 
240,395 
261,522 

227,976 

147,083 

130,543 

92,051 

60,742 

81,707 

149,355 
56,798 
34,958 
17,518 
25,706 

10,309 

2,530 

325 

42 

15 



(•) 
2,338 
17,450 
23,255 
23,260 

18,812 
18,631 
13,661 
7,707 
12,342 

22,248 
7,232 
4,773 
2,337 
3,507 

1,433 
215 
45 



(•) 

32,599 

70,281 

107,324 

142,697 

138,584 
163,241 
138,870 
139,468 
113,732 

406,230 
210,537 
129,066 
84,723 
172,255 

79,764 
8,936 

1,370 

146 

59 



(•) 

1,243 

5,450 

10,993 

17,736 

20,457 
24,818 
23,511 
25,891 
26,530 

92,970 
54,503 
33,299 
24,990 
51,579 

33,372 

8,946 

3,040 

558 

392 



(«) 



9,41J 
7,247 
4,022 

27,014 
20,556 
12,895 
14,253 
25,090 

16,658 

2,752 

688 

90 

41 



(•) 



2,002 

3,112 

922 

6,206 

5,772 

4,347 

6,797 

12,290 

12,417 
4,409 
1,940 
1,227 
4,407 



(«) 



5,211 



1,253 
816 
748 

1,008 

370 

68 

10 

5 

2 



(«) 



526 
69 

171 

171 

318 
111 
147 
10 
41 



652,315 
5,108,954 
4,450,249 
4,851,803 
4,871,513 

4,806,325 
4,845,996 
4,689,874 
4,588,959 
4,009,646 

11,960,703 

3,654,056 

1,177,994 

518,100 

704,491 

233,417 

22,625 

3,053 

291 

109 



5,211 

380,650 

860,587 

1,472,520 

2,00.3,053 

2,544,560 
3,145,233 
3,702,201 
4,212,845 
4,298,051 

18,297,559 
9,278,590 
4,405,001 
2,543,312 
5,944,983 

4,357,933 

1,093,548 

348,435 

81,505 

85,880 



13.7 
14.1 
15.2 
16.1 
16.5 

16.9 
17.3 
17.7 
17.9 
18.2 

19.0 
20.7 
22.5 
24.3 
28.4 

36.8 
48.3 
59.3 
57.2 
67.9 



0.8 
4.9 
7.5 
8.4 
9.0 

9.5 

9.9 

10.4 

10.7 

11.2 

12.6 
14.9 
16.9 
18.7 
22.4 

29.5 
37.5 
40.5 
40.9 
38.0 



7 

74 

193 

303 

413 

529 
649 
739 
913 
1,071 

1,530 
2,539 
3,739 
5,101 
8,438 

18,712 
48,333 
114,128 
280,425 
737,896 



Returns under $5,000 

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

Returns $10,000 under $15,000 

Returns $15,000 or more 



808,575 
512,226 
149,355 
148,301 



66,314 
71,152 
22,248 
19,600 



354,246 
593,995 
406,230 
686,856 



35,436 
121,206 

92,970 
210,577 



7,563 
20,582 
27,014 
94,033 



969 

6,036 

6,206 

53,506 



(•) 
7,379 
2,516 
4,280 



(«) 

1,750 

290 

1,563 



19,934,944 

22,940,800 

11,960,703 

6,314,136 



4,732,026 
17,902,889 
18,297,559 
28,249,292 



15.9 
17.7 
19.0 
25.4 



7.9 
10.4 
12.6 
19.1 



237 

780 

1,530 

4,474 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Lijnitations of the Data." 
^Includes returns with income averaging and prior year delinquent returns. Excludes returns with no adjusted gross income. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1968 • Tax Computation and Tax Rates 



99 



Table 3.2— 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 

( Thousand 
rhllars) 



Itemised deductions 



Number of 
returns 



(Thoasand 
dollars) 



Standard deduction 



Number of 
returns 



(Thousmid 
(hilars) 



Exemptions 



Number of 
returns 



( Thou sand 
dollars) 



Taxable 
income 

(Thotistaid 
dollars) 



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 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



138,158 



18,289,687 



133,9 



2,790,043 



4,160 



4,010 



467,659 



280,595 



15,215,076 



(♦) 

14,685 
67,5CB 
40,062 
12,278 
2,292 
933 



560,130 
5,145,936 
5,366,401 
3,580,207 
1,548,467 
2,083,794 



(*) 

12,892 
66,032 
39,574 
12,179 
2,289 
979 



61,775 
650,113 
843,399 
648,955 
274,355 
311,279 



(*) 

1,793 

1,477 

488 

99 

3 

4 



(•) 

1,668 

1,466 

4S8 

98 

3 

4 



(•) 

27,495 
235,913 
146,645 
44,358 
8,274 
3,515 



(*) 

16,497 
141,548 
87,987 
26,615 
4,964 
2,109 



430,191 
4,352,827 
4,434,538 
2,904,548 
1,269,144 
1,770,401 



Adjusted gross income classes 



Income subject to tax 



(Thousand 
dollars) 



For normal 

tax and 

surtax rates 

(balance for 

partial tax) 

(Thousaid 
dollars) 



For capital 
gains tax 
(one-half 

excess long- 
term gain) 

(Jhousaid 
dollars) 



Income tax 
before 
credits 



(Thousand 
dollars) 



Surcharge 



Number of 
returns 



(Thousard 
dollars) 



Tax credits 



Retirement income 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



(Thousand 
dollars) 



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 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



15,188,390 



9,355,582 



5,868,293 



7,023,484 



137,733 



524,859 



12,94S 



1,729 



46,539 



35,810 



(») 
475,995 
4,348,124 
4,424,228 
2,897,766 
1,268,220 
1,769,779 



(♦) 

397,019 
3,720,128 
3,157,833 
1,381,639 

379,174 

316,513 



(-) 
79,977 

628,023 
1,267,386 
1,523,379 

896,315 
1,472,710 



(*) 

179,300 

1,723,219 

2,023,763 

1,482,174 

672,040 

942,387 



(*) 
14,560 
67,362 
39,956 
12,247 

2,279 
930 



(•) 
13,344 
128,915 
151,343 
110,908 
50,174 
70,130 



(•) 
3,549 
5,420 
2,697 
1,058 
149 
75 



(•) 
466 
702 
382 
145 
20 



(•) 
2,273 
22,472 
15,108 
4,992 
1,047 
480 



(») 

389 
9,962 
10,833 
7,578 
3,604 
3,437 



Adjusted gross income classes 



Tax credits — Continued 



Foreign tax 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Income tax after credits 



Number of 

returns 



( Thousand 
dollars) 



As a percent of — 



Taxable 
income 



Adjusted 
gross 
income 



Average 

income tax 

after 

credits 

(Dollars) 



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 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



21,394 



53,525 



7,456,125 



53,981 



(>) 
1,424 
8,036 
7,954 
3,431 
718 
331 



(») 

320 
4,406 
6,858 
7,108 
2,687 
32,146 



(«) 



(«) 



449 

157 

219 




(♦) 

191,470 

1,337,017 

2,156,793 

1,577,766 

715,742 

976,699 



(•) 



(«) 



39.9 
42.2 
48.6 
54.3 
56.4 
55.2 



34.2 
35.6 

40.2 
44.1 
46.2 
46.9 



(•) 

13,038 

27,221 

53,339 

128,545 

312,273 

994,602 



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 limitations of the Data." 
not shown separately because of high sampling variability. However, the data are included in the appropriate 



100 



Individual Returns/1968 • Tax Computation and Tax Rates 



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101 



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102 



Individual Retums/1968 • Tax Computation and Tax Rates 



I 5 ■ 



I a\ <N to rH 





r-i r\j f^ a> 










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Individual Retums/1968 • Tax Computation and Tax Rates 



103 



D CO -J- V 
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ss 



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to (^ o r- c 
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f to rH O 



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to ON NO ON [> 






iin cj^moNruiA ■-i-m>DC--u 

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d "^ "^ 5 

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jinm-^ON inmc 

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C^mCNJtO OCMtOvDO 

CNjrirHI) vBrH'SrHON 

ntooc^ in-4-l>rMt7> 






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vo NO 
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NO C- CM n ON 

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CM 



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c^ o p^ o D- 

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S-8 



5 S 



ITS I 3 

I (4 -P -rl 



rHtorHrH cMooo^ CMogN(^CM -*NOr^c^n 

cmocmon (^■^fNi5coo (noNC-inco oc--rH--iCM 

cntncnON rHtOC-OCn cnrHrHcno OOtOOC- 

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--' mcMON vJ-OtMNOPl ON-JrH-4-NO CM 

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r-t 

c-ni-^m -d->t--tn-j- eoc-cjNto-d- rHvOocnNO 

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vrHCrivO-^ C-D--4-inQ rHrHrHCnCM mNOCMnj 

*in£>t>-(*\ nOCOOCOQ CNJ>fOtOND C-mrH 

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r-TcN? cT(^(^m(^ C3Cn"r-r 

rH(noc~- oifn-J-cMcM cMmorHrH mcotnmcM 

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♦ cMrH-.i'in int>inrHCM o>CMinrHin minorHiO 

--- -^C^O CNlSNONOrH rHC-OO'* NOONQCMm 

rH cfi NO ON (n"c^(^" 'Sh wo oT -t irr<n"rH h" 

rHHrH CO-4-rHrHrH rH 

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c^rHCOD- ^noN^nc^-3■ mrHCMtot© incM-.j-cnrH 

tnoOvvO r^^OIXl■-Jt^ >t^CMtMO OrHCMCMC^ 

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*in£>t-r\ >jDtootoO CM->i-otONO c-mrH 

•— 'rHvOmrH mO-^NO-^ ON-J-rH--J>J3 CM 

r-TcN? cM'^cn'(n'n''cT' orn^r-T 

r-l 

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•-tf5--%iJ--W-ce- ■«■■«■ *3- •«-■«- h h fH 

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0010)0)0) 0)0)010)0) -a'd-d-a-o 'OSCQ 

S'OTlTJ'O 1313731373 §§§§§ §9330 

^- § g g g g § g g g § 3 § S § 3 o o o 8 

*^ QQQQOQOQO- 

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QOO OQOOO 00000 O ^«^g 

000 00000 ---„., -QOQO 

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II i 



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I I r I I lilt 



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II I I I I I 



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in o to m m 



till 



I I I I I I I I I 



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I I I I I I I I I I 



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I I I I I I I I I I 



ISS 



c^ c^ m to o 

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^ OM vO 
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NO ^ 



I m c^ [> 

CM m c- 



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t vo tn 

i D- nO 



I I I I I I I I I I 



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I I I I I 



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c^ (Sj oco vD 



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104 



Individual Returns/1968 • Tax Computation and Tax Rates 



anS 



a) w B 
♦J 3 

a -p 



O a 






9 I, 



H'i 



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S;§ 



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m o o to c^ 
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CO CT< r- 



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■st O tf> -* r 
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CO TO 0^ ?J^ 
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oTc-^to i-l 



xo CM \o iTi m 

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l> CM CM in TO 
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CI "J C^ CJ* TO 

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Individual Returns/1968 • Tax Computation and Tax Rates 



105 



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c«. tn o^ lO en 
CO m \o i-\) M 



o -d- -o 
r\j en in 



[^ en in -.1 in 
[^ in -J- o nj 
nj O CM 0^ H 






«o o o a\ CO 
m o^ r-l lO n 

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^ a^ >r\ 

CM CO TO 
CM m OJ 

CM CM 



I cr> O <T< 

l> l-i sf 

ON n C^ 



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CO o m f^ \0 

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m H -i 

CM C7> « 
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i-7h 



lO -iJ- c 



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CO >i- CM en c 
TO c- o m c 
m m m TO c- 



ON nj O' >t CM 

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\ -J- ^ to 
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li) ?n m 6 
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NO ON O [> H 
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o> r- m en rsj 



S^IS^S 



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ON ^ H C^ lA 



-t NO H O >t 
C5 vO -vf ;Nt CO 

H en -3- o H 



t^ O NO O nO 



TO <M en TO o 

CM <M NO en r- 

O CO to iH 



o H CO m --t 

0> O ^ tO NO 



VD ON ON NO ^ 

m c- CO ry o 

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m ON TO -4- CM 
m ON vo f\j CO 
■a ON o ^ ■-? 



NO en o m TO 



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1 -St fvj [> -St 

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^£3^ 


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t £> CT^ ON tn 

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aiA On vt 
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O ON TO m .-t 

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O CM en TO \D 
CM CM TO NO in 

TO nj en en TO 



I I I I I 



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lO ^ O ■£> fH 



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TO ON o .-I cr> 
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t> o o nj o 
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H \D rH CM O 

"1 en ON m n 

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cn m o nd m 
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(-!■«■■«■■«■ Q 

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o o <y 01 <u 
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106 



Individual Retums/1968 • Tax Computation and Tax Rates 



■^ e-8 









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■o "A r^ n f\J r-t 



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o oj a- Ti -J CM 
tn » w (M n :-- 



I >£) O -^ IT< C 



in ■A 



I o "A o o f^ n n 



CM O 00 ^ M 



CM a- 0^ n -o 
>*■ oo oj a> fo 
-} m H to r- 



5 f^ 

CM O 



^ O CM fO O 
£> ^ i-l CM TO 
O s} CM ^ D 



■O » CM CM - 



* vO CO o m 



lllll II 



lllll 



ooooo pooo 

O O <D O (2Ct O-* "O 

■oQoo OOOOO ooooo ^-ooo 

■OOOQ QOOOO •-^^^ OOO- 

-OOOO oooo - moinoo Ocmia.-i 

. * ^ .^ » . - ^ ^o H CM CM n in ^ «5--«e-*» 

ohhtiti tn^HttrnrH ojiuajiuai oi-o-a-o 

iH Q4)9)4Jii» ojajajoiQ* "OTJ'q'O'a tiCCS 

a o-oTJ'OTi -OTJ-aTJ-o C55Ei€ gpdPi 

? ^-ssss §§§§§ S§§SS ^ ; 

EH ■«■ ooooo QQOQ 

OOOQ ooooo QOOQO QOOOi 

tiOOOO QQOOO OOOOO O -"-' 

a>oooo ooooo ^.,«..., «o o o < 

■o..^. ..... omomo oooo 

CrHCMf^^ "~''^C-'=C1> rJ'-'CMCMC^ w-lr-ICMin, 






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Ci u u u u 

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13 T3 TJ T3 

d" § s s § 



g;JSiSa 



Ih fH 1h F^ t< 

41 4> 0) <u a> 

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mo Ti O O 


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W O 3 (U 



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C -H CO 

O (1> ■*> +a 0) 

■H x: (^ r - 



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= to 01 CQ 

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0) C 3 V 

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ID — • C ^ Eh 

0) » 1-H Fi O 



Individual Returns/1968 • Tax Computation and Tax Rates 



107 



(£ ■§ 



vD CO CM n o 

Q^ r-t -t t> 0\ 
OJ 0^ CQ to TO 



ss 



I 



\D ^ O^ to t> 



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C- (M C- to O 

r- Q cr< o> gv 
\0 f*! m ov ft> 



ss 



Jl 



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m n vD 
■-t -4- m 



p yj ■>! CO CO 

S to CJ» 0\ CO 
«] C^ rH 0^ £> 



oi (X o c- tn 



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■^ (j\ a\ c 
■-t en m o\ 



>t CM vO t> t^ 
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o to CM 



ID 3 



I t I I I 



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0^ CM rH to O 
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i O CM 



CO o c- o\ m 

CT> fH O £?> p\ 
■-t m 05 o\ CO 



-J- I> C- CO i> 
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O M 



o n 

r- to 



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>A -H O "n »o 



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m (-t Q TO C- 

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J TO vO > 

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ON y? rH 

m en CM 



C^ 0\ sj- \0 vD 
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CM H TO O C- 



vO rH rH TO I> 

co (n vo tn rH 
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sa 



5 y? -* 

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C^CMrHlA OtO\OOl> C^lAxBONtO OTOCM 

♦ -3-u-(to-3 CMOcirnoN c t^ ^ 

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I ; : ; I : : I ; r : i ; : : -s SS ' 

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^-g§§§ §!§§§ §§§§& ^oQo8 

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0)0000 OOOOO ^^n^n -sOOQO 

■O^*^.^ .,n-»>. OTiOiAQ OOQO- 

aHCMm-J ^AvD^•tOC^ rj rj CMCMCn lAr-ICMirirH 



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I I I I I 



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to Cjy 0> t> CM 



t I I I I I I 



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I I I I I 



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lAiATO inCM«£)[>en 

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to c^ en c- 

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rH iS^ E> 



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rH"'-<t'cjrrH*'t> tOr 



I I I I I 



O^TOCMtnrH \00>A'CC^ 

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TOvOCMTOr- OC~-CM 



§tH h ^4 fH 
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o in Q »n Q 

r^ r^ OJ CM en 



108 



Individual Returns/1968 • Tax Computation and Tax Rates 






Is 



li 



li 



i 3 



>< bO (D J 3 



1 t^ at fi S 
J O -H t' ^ 



li 



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CM Q f- OJ r^ 
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I I I 1 I 



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lllll 



lllll iiiio \oc--nto.-i 
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I I I I r 



I I I rH in c^ c- to so 

CM CM -* to CM ^ 

ir\ \D •-( 



I in n^ CM to tn >t 
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CM -vt "O !>• iH 



II lllll iiiiGo vocn^givo 



to \0 en H gi vi 

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O CM \D r-l 



lllll lllll t 



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§tn CM \D O ^ 
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lllll lllll itiiQ mmc^ocM 

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r-l O tn CM rH 



II tItIO CMtn^CMin 

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till 



lllll III 



I \D -* p\ CM 
(^ r-l TO TO 

m > -^ CM 



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d otj-o-a-o ■ots'O'O'O qqgQg a 3 B 3 o 

g ^"SsaB §§§§§ S8SSS sS§8 - 

a rH^cNTen"-^ m 'Sc-to c^ rH J cm cm en in rH cQ m rH 



01 9 3 ol 

a-O 01 ju 
01 Li U 

M -a 

01 g 3 a> 

*j -3 rH eo .. 

(J <D « 

sraes 



Individual Returns/1968 • Tax Computation and Tax Rates 

Table 3.7— INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES 



109 



Tax rate clesses 



Returns with tax rate as marginal rate 



Number of 
returns 



Adjusted 
gross 
income 

(Tftotisand 
doitars) 



Total 

ijiconte 

subject 

to tax 

(Thousettd 
dollars) 



Income tax 
before 
credits 

(Thatisiwtd 
dotiars) 



Inccne 

taxed at 

jnarginal 

rate 

(Thousand 
dollars) 



I Tax 
I generated 



marginal 
rate 



(Thousi 
dolla, 



Income tax after credits 



( Thou sand 
dollars) 



As a percent of- 



Ad justed 
gross 
income 



Income 
subject 



Returns with any tax generated 
at tax rate 



Number of 
returns 



Income 
taxed at 
tax rate 

(Thousand 
dollars) 



Tax 
generated 
at tax 

rate 

(Thousand 
dollars) 



ALL RETUHNS 



(1) 



(2) 



(J) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



73,728,708 



352,133,013 



74,139,575 



76,637,902 



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 compu- 
tation returns with capital gains 
tax only) 

50 percent (alternative tax compu- 
tation returns with capital gains 
tax and normal tax and surtax)-'... 

52 percent 

53 percent 

55 percent 

56 percent 

58 percent 

59 percent 

60 percent 

61 percent 

62 percent 

63 percent 

64 percent 

66 percent 

67 percent 

68 percent 

69 percent 

70 percent 

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



11,840,695 

Q,888,013 

6,186,678 
5,491,008 
5,866,578 
5,586,416 
750,370 

20,040,597 

429,107 

10,108,707 

3,952,515 

36,878 

1,409,802 

21,374 

656,851 

6,321 

371,314 

234,914 
3,726 
1,955 

157,762 
1,874 

114,281 

2,430 

91,908 

127,404 



136,956 

542 
96,159 
50,998 

240 

28,664 
334 

16,321 
234 

16,542 

153 

8,657 

5,277 

88 

3,070 

2,012 
6,700 



13,529,747 

540,890,740 

15,203,022 
18,991,254 
26,898,038 
32,423,363 
4,078,153 

161,624,146 

3,168,121 

114,144,981 

56,556,282 

526,799 

25,811,479 
352,221 

15,109,760 
140,062 

10,193,751 

7,782,396 
98,206 
64,878 

6,005,468 
61,078 

5,003,663 

101,030 
4,411,539 
7,150,968 



17,395,859 

28,532 

6,629,881 

4,205,504 

16,079 

2,804,154 
29,979 

1,832,043 
23,227 

2,192,576 

17,101 

1,328,703 

957,918 

17,281 

629,598 

465,305 
2,918,373 



352,133,013 

2,235,816 
6,273,008 
11,670,927 
16,451,159 
2,238,285 

100,381,210 

2,107,903 

81,620,876 

43,031,627 

403,715 

20,110,376 
275,801 

11,894,103 

108,228 

8,095,123 

6,207,815 
80,421 
46,530 

4,831,576 
48,600 

4,019,880 

80,964 

3,534,838 

5,326,609 



14,429,226 

22,891 

5,459,617 

3,466,892 

12,874 

2,324,244 
24,490 

1,521,102 
19,748 

1,814,154 

14,518 

1,098,343 

779,523 

14,579 
509,482 

372,641 
2,257,917 



72,261,462 

330,812 

912,622 

1,735,453 

2,524,617 

356,864 

16,704,869 

361,180 

14,803,446 

8,483,766 

84,104 

4,298,868 
60,742 

2,754,143 
26,728 

2,031,559 

1,677,174 
22,048 
13,336 

1,394,876 
14,517 

1,238,568 

26,891 

1,162,071 

2,019,470 



6,626,188 

8,397 

2,060,374 

1,409,624 

5,216 

998,748 
10,973 
633,350 
9,114 
354,522 

6,950 
541,034 
397,692 

7,745 
268,410 

201,193 
1,362,054 



74,139,575 

2,185,640 
2,098,127 
2,447,060 
2,368,330 
736,365 

31,687,210 

390,592 

14,192,416 

5,199,271 

31,097 

1,923,736 

16,796 

969,661 

5,561 

556,356 

371,498 
3,506 
1,581 

252,524 
1,668 

190,364 

4,941 

155,245 

425,339 



794,598 



5,073,694 

457 

449,622 

236,891 

204 

135,499 

1,076 

77,819 

668 

IX, 020 

487 
66,344 
39,747 

878 
23,902 

15,169 
873,566 



305,990 
314,719 
391,530 
402,625 
132,546 

6,020,570 

78,118 

3,122,332 

1,299,818 

8,396 

538,646 
5,207 

310,292 
1,946 

200,288 

144,884 

1,402 

643 

106,060 

717 

85,664 

2,273 

74,517 

212,669 



2,536,847 

238 

238,300 

130,290 

114 

78,589 
635 

46,691 
408 

83,093 

307 
42,460 
26,233 

588 
16,253 

10,467 
611,496 



76,637,902 

310,446 

873,063 

1,739,477 

2,642,022 

379,046 

17,771,498 

386,643 

15,803,873 

9,055,815 

89,915 

4,578,323 
64,980 

2,924,361 
23,397 

2,160,169 

1,730,962 
23,420 
14,351 

1,435,680 
15,572 

1,316,947 

28,452 

1,233,438 

2,143,300 



7,031,114 

8,993 

2,194,161 

1,502,861 

5,554 

1,063,766 

11,744 

727,054 

9,763 

909,874 

7,437 
574,042 
423,141 

7,923 
285,288 

213,548 
1,412,018 



2.0 
4.6 
6.5 
3.1 
9.3 

11.0 
12.2 
13.3 
16.0 
17.1 

17.7 
18.4 
19.4 
20.3 
21.2 

22.9 
23.8 
22.1 
24.7 
25.5 

26.3 

23.2 
28.0 
30.0 



40.4 
31.5 
33.1 
35.7 
34.5 

37.9 
39.2 
39.7 
42.1 
41.5 

43.5 
43.2 
44.2 
45.9 
45.3 

45.9 
48.4 



13.9 
13.9 
14.9 
16.1 
10.9 

17.7 
18.3 
19.4 
21.0 
22.3 

22.8 
23.6 
24.6 
26.2 
26.7 

28.7 
29.1 
30.8 
30.7 
32.0 

32.8 
35.1 
34.4 
36.9 



48.7 
39.3 
40.2 
43.3 
43.1 

45.8 
43.0 
47.8 
49.5 
50.2 

51.2 
52.3 
54.3 
54.4 
56.0 

57.3 
62.5 



11,840,695 

61,888,013 

61,886,811 
53,818,707 
50,209,125 
42,788,997 
1,553,550 

37,202,581 

303,130 

17,536,057 

7,427,350 

97,385 

3,377,450 
60,507 

2,006,781 
28,202 

1,343,609 

953,909 
18,386 
14,660 

718,995 
12,705 

572,064 

9,674 

455,303 

363,395 



1,202 



136,956 

5,225 

235,449 

139,290 

2,497 

88,052 
1,397 

57,991 
1,063 

42,499 

754 
25,804 
17,147 

288 
11,782 

8,712 
6,700 



352,133,064 

43,583,345 
42,481,603 
39,952,122 
33,637,365 
2,342,725 

83,210,248 

1,138,738 

33,022,494 

16,538,127 

152,111 

8,569,172 
95,062 

5,553,265 
49,323 

3,907,542 

2,382,562 
32,826 
26,991 

2,213,294 
23,330 

1,730,890 

33,717 

1,434,473 

2,050,393 



5,073,694 

9,323 

1,864,074 

1,129,793 

4,713 

733,799 
7,454 

495,333 
5,642 

549,656 

5,295 
342,550 
231,957 

4,878 
162,902 

121,059 
873,566 



72,295,560 

6,801,738 
6,372,241 
6,392,339 
5,713,352 
421,691 

16,759,947 

227,748 

8,364,949 

4,134,532 

41,070 

2,399,363 
29,469 

1,777,045 
17,263 

1,406,715 

1,124,199 

13,130 

11,066 

931,684 

10,032 

801,400 

15,510 

633,547 

1,025,196 



397,299 



2,536,847 

5,108 

937,959 

621,386 

2,642 

428,503 
4,398 

297,230 
3,442 

340,787 

3,336 
219,232 
153,092 

3,268 

110,773 

33,531 
611,496 



no 



Individual Retums/1968 • Tax Computation and Tax Rates 



Table 3.7— INCOME TAX GENERATED AT EACH TAX RATE FOR 


ALL RETURNS AND RETURNS UNDER 


EACH OF THE THREE 


TAX RATE 


SCHEDULES 


— Continued 










Returns with ta> 


rate as mar 


ginal rate 








Returns with any tax ge 
at tax rate 


nerated 




Number of 
returns 


Adjusted 
gross 
income 

dollara) 


Total 

income 

subject 

to tax 

(Thoutand 
dotlors) 


Income tax 
before 
credits 

(ThouMand 
dollars) 


Income 
taxed at 

niarginal 
rate 

(Thousand 
dollars) 


Tax 
generated 

at 
marginal 

rate 
(Thousmd 
dollars) 


Income tax after credits 




Tax rate classes 


Total 

f Thousand 
dollars) 


As a percent of— 


Number of 
returns 


Income 

taxed 

at tax 

rate 

'' (Thousand 
dollars) 


Tax 
generated 
at tax 

rate 
(Thouisnd 
dollars) 




Adjusted 

gross 

income 


Income 
subject 
to tax 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(u) 


(12) 


JOIWr RETUHNS AND RETURNS OF 
SURVIVING SPOUSE 

Total 


41,574,586 


433,901,954 


274,204,913 


56,563,310 


57,769,515 


14,096,382 


59,993,108 


13.8 


21.9 


41,574,586 






percent (returns with no tax base)'" 
Returns with taxable income, total .. 


3,934,965 

37,639,621 

2,423,921 
2,775,538 
3,325,235 
3,778,538 

14,235,854 

6,611,846 
2,293,096 

839,523 
413,198 
238,574 
166,761 

114,885 

84,172 

67,131 
97,464 

850 

101,348 

75,291 
37,069 

20,760 
11,841 
11,865 

5,675 
3,321 

2,013 

1,264 
3,786 


7,735,635 

426,169,319 

9,608,773 
13,ci79,083 
20,180,632 
27,055,766 

137,109,668 

90,999,357 
41,857,151 

19,546,629 

11,767,636 

8,051,237 

6,520,057 

5,096,426 

4,245,202 

3,711,853 
6,190,733 

728,952 

14,519,834 

5,804,945 
3,520,378 

2,321,678 
1,535,857 
1,821,229 

1,053,674 
738,050 

483,531 

357,131 
1,983,691 


274,204,913 

1,254,315 
4,261,078 
8,409,536 
13,292,045 

83,411,220 

64,107,316 
31,475,363 

15,038,053 
9,164,519 
6,336,438 
5,160,776 

4,Cr77,963 

3,401,954 

3,007,951 
5,039,358 

644,277 

12,083,134 

4,780,186 
2,911,968 

1,926,802 
1,280,154 
1,520,785 

874,172 
599,300 

393,837 

288,632 
1,546,910 


56,563,310 

188,428 

622,099 

1,252,309 

2,040,258 

13,886,193 

11,624,031 
6,212,092 

3,223,229 
2,124,456 
1,593,852 
1,395,660 

1,178,514 

1,018,098 

973,684 
1,745,764 

322,134 

5,501,433 

1,803,931 
1,184,790 

827,201 
575,083 
716,625 

430,660 
305,722 

2Cr7,423 

155,577 
925,498 


57,769,515 

1,218,061 
1,450,510 
1,733,743 
1,925,983 

26,350,640 

11,087,299 
3,793,072 

1,435,980 
752,144 
440,803 
308,809 

214,380 

161,143 

130,549 
368,558 

644,277 

4,203,707 

394,508 
200,377 

112,161 
64,562 
112,660 

52,552 
30,453 

18,478 

11,533 
552,573 


14,096,382 

170,529 
217,577 
277,399 
327,417 

5,006,622 

2,439,206 
948,268 

402,074 
240,686 
158,689 
120,435 

90,010 

72,514 

62,664 
184,279 

322,139 

2,101,853 

209,089 
110,207 

65,053 
38,737 
69,849 

33,633 
20,099 

12,565 

7,958 
386,801 


59,993,108 

172,619 

591,765 

1,254,684 

2,138,103 

14,780,063 

12,409,821 
6,627,958 

3,428,266 
2,254,800 
1,694,943 
1,480,303 

1,254,995 

1,114,366 

1,032,412 
1,857,170 

344,502 

5,831,720 

1,921,389 
1,262,661 

880,828 
612,357 
762,970 

457,117 
324,838 

220,555 

165,433 
948,189 


14.1 

1.8 
4.3 
6.2 
7.9 

10.8 

_ 

13.6 
15.8 

17.5 
19.2 
21.1 
22.7 

24.6 

26.3 

27.8 
30.0 

47.3 

40.2 

33.1 
35.9 

37.9 
39.9 
41.9 

43.4 
44.0 

45.6 

46.3 
47.8 


21.9 

13.8 
13.9 
14.9 
16.1 

17.7 

19.4 
21.1 

22.8 
24.6 
26.7 
28.7 

30.8 

32.8 

34.3 
36.9 

53.5 

48.3 

40.2 
43.4 

45.7 
47.8 
50.2 

52.3 
54.2 

56.0 

57.3 
61.3 


3,934,965 

37,639,621 

37,638,771 
35,214,850 
32,439,262 
29,114,027 

25,335,389 

11,099,535 
4,487,689 

2,194,593 

1,355,070 

941,872 

703,298 

536,537 

421,652 

337,480 
270, X9 

850 

101,348 

172,885 
97,594 

60,525 
39,765 
27,924 

16,059 
10,384 

7,063 

5,050 
3,786 


274,201,913 

36,432,911 
33,889,772 
30,847,770 
27,261,372 

70,748,780 

29,038,055 
12,571,4U 

6,856,260 
4,519,632 
3,253,995 
2,454,957 

1,900,988 

1,511,063 

1,211,945 
1,751,638 

644,277 

4,203,707 

1,565,636 
926,677 

589,341 
399,650 
433,840 

260,232 
171,713 

119,478 

87,253 
552,573 


56,580,673 
5,100,608 




5,083,466 




4,935,643 




4,634,433 




_ 




13,442,268 




- 




6,388,372 




3,142,861 




- 




1,919,753 




- 


32 percent 


1,446,282 




- 




1,171,438 




957,433 




- 




- 




798,415 




- 




679,978 




- 




581,734 




875,819 


50 percent (alternative tax conipu- 


322,139 


50 percent (alternative tax conipu- 
tax and nonnal tax and surtax)'... 


2,101,853 




829,787 




509,672 




- 


58 percent 


341,618 




_ 




239,790 




- 




268,981 




^ 




166,548 




113,331 




_ 




81,245 




60,205 




386,801 







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/1968 • Tax Computation and Tax Rates 

Table 3.7 — INCOME TAX GENERATED AT EACH TAX RATE FOR ALL RETURNS AND RETURNS UNDER EACH OF THE THREE TAX RATE SCHEDULES— Continued 



111 



Tax rate classes 



SEPARATE RETURNS OF HUSBANDS AND 

WIVES AND RETURNS OF SINGLE 

PERSONS 

Total 

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 compu- 
tation returns with capital gains 
tax only) 



50 percent (alternative tax compu- 
tation 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) 



7,661,423 

22,097,005 

3,492,836 
2,715,420 
2,213,467 
1,807,778 



3,302,636 
1,576,956 



570,279 

232,722 

129,245 

68,153 

42,877 

28,952 

23,453 
29,295 



19,611 
13,000 

7,044 
4,480 
4,602 

2,829 
1,796 



713 
2,311 



Ad justed 
gross 
income 

(Thousand 
dollars} 



(2) 



105,515,040 



5,334,901 

100,180,140 

4,760,232 
5,112,172 
5,401,534 
5,367,597 



21,268,621 

13,714,650 

6,264,650 
3,128,177 

2,049,265 
1,262,340 

909,042 



637,112 
926,926 



2,586,872 



755,936 
623,781 



414,976 
296,186 
362,799 



255,081 
191,811 



99,851 
878,020 



Total 
income 
subject 
to tax 

(Thousand 
dollars) 



(3) 



69,079,083 



69,079,083 

843,217 
2,011,930 
2,762,484 
3,159,114 



16,969,990 

16,171,158 
10,322,669 



5,072,324 
2,563,279 
1,691,126 
1,047,039 

753,613 



527,403 
760,833 



2,106,893 



622,916 
504,300 



343,674 
240,948 
286,872 



208,140 
157,328 



103,500 



77,646 
667,104 



Income tax 
before 
credits 

(Thousand 
dollars} 



(4) 



13,971,119 

122,509 
290,523 
410,064 
484,359 



2,818,676 

2,934,447 

2,128,878 



1,075,640 
590,475 
420,178 
281,514 

216,362 



171,050 
264,138 



1,010,552 



235,150 
204,730 



148,654 
108,267 
134,853 



102,457 
30,288 



42,000 
408,848 



Income 

taxed at 

marginal 

rate 

(■Thousand 
dollars} 



(5) 



14,458,119 

830,510 
647,617 
542,759 
442,397 



5,336,570 



2,929,983 
1,334,444 



487,757 

206,633 

112,288 

62,689 

38,144 



22,620 
56,062 



126,241 



785,008 



52,595 
33,812 



18,788 
13,257 
21,250 



12,951 

8,161 



3,285 
299,572 



Tax 
generated 

at 

marginal 

rate 

( Thousand 
dollars} 



(6) 



116,271 
97,143 
86,841 

75,208 



644,596 
333,611 



136,572 
66,123 

40,424 
24,449 

16,021 

12,575 

10,858 
28,031 



27,875 
18,597 



10,897 
7,954 
13,175 



8,289 
5,386 



3,252 



2,267 
209,700 



Income tax after credits 



( Thousand 
dollars} 



(7) 



14,809,208 



14,309,203 

118,470 
281,298 
411,750 
503,919 



3,131,875 
2,274,786 



1,150,058 
628,263 
446,647 
300,659 

230,685 

190,910 

182,584 
280,926 



250,073 
218,736 



158,709 
114,707 
143,677 



108,978 
85,794 



57,763 



44,347 
434,555 



As a percent of-- 



Adjusted 
gross 
income 



(8) 



2.5 
5.5 
7.6 
9.4 



14.7 
16.6 



18.4 
20.1 
21.3 
23.8 

25.4 



28.7 
30.3 



33.1 

35.1 



38.2 
38.7 
39.6 



42.7 
44.7 



44.4 
49.5 



Income 
subject 
to tax 



(9) 



21.4 

14.0 
14.0 
14.9 
16.0 



19.4 

21.0 



22.7 

24.5 
26.4 
28.7 

30.6 



34.6 
36.9 



40.1 
43.3 



46.2 
47.6 

50.1 



52.4 
54.5 



57.1 
65.1 



Returns vjith any tax generated 
at tax rate 



Number of 
returns 



(10) 



29,758,423 



7,661,423 

22,097,005 

22,096,693 
18,603,857 
15,888,437 
13,674,970 



6,062,449 
2,759,813 



1,182,857 
612,578 
379,856 
250,611 

132,453 



110,629 
87,176 



30,162 

57,881 
38,270 



25,270 
18,226 
13,746 



9,144 
6,315 



3,524 
2,811 



Ini-'ome 
fivil at 

tBX 

rate 
( Thousand 
dollars) 



(11) 



o^', 1379,083 

10,132,438 
',591,836 
-,330,244 
6,375,993 



17,461,468 

8,449,609 
3,700,158 



1,712,913 
"66,345 
(j13,510 
427,605 

317,306 

249,201 

196,972 

237,586 



282,215 
185,432 



123,144 
95,733 
112,690 



76,101 
53,351 



40,023 



31,395 
299,572 



Tax 

generated 

at tax 

rate 
( Thousatd 
dollars) 



(12) 



13,935,248 

1,418,541 
1,288,775 
1,180,839 
1,083,919 



3,317,679 

1,858,914 
925, OtO 



479,616 
309,231 
220,864 
166,766 

133,269 



94,546 
143,793 



63,121 



149,574 
101,933 

74,324 
57,440 
69,868 

48,705 
35,212 

27,216 

21,663 

209,700 



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



112 



Individual Returns/1968 • Tax Computation and Tax Rates 



Table 3.7— 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 



Adjusted 
gross 
income 

( Thouaat)ct 
dollars} 



Total 
income 

subject 

to tax 

(Thousand 
ihllars) 



Income tax 
before 
credits 



(Thousand 
dollars) 



Income 

taxed at 

marginal 

rate 

r Thousand 
dollars} 



Tax 
generated 



marginal 
rate 



(Thousar 
dollar! 



Income tax after credits 



(Thousand 
dollars) 



As a percent of- 



Adjusted 
gross 



Income 
subject 
to tax 



Returns with any tax generated 
at tax rate 



Number of 
returns 



Income 
taxed at 
tax rate 

(Thousand' 
dollars) 



Tax 

generated 

at tax 

rate 

(Thousand 

dollars} 



U) 



(8) 



(9) 



(10) 



(11) 



(12) 



RETURNS OF HEADS OF HOUSEHOLD 
Total 

percent (returns with no tax base)^ 

Returns with taxable income , total . . 



li 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. 
itO percent., 
Al percent,, 

42 percent. , 

43 percent, , 



45 percent 

46 percent 

48 percent 

50 percent. 

50 percent (alternative tax compu- 
tation returns with capital gains 
tax only) 

50 percent (alternative tax compu- 
tation returns with capital gains 
tax and normal tax and surtax)^... 

52 percent 

53 percent 

54 percent, , 

55 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. 



2,395,694 



15,000,493 



8,849,016 



1,911,941 



420,096 



2,395,694 



244,307 
2,151,387 
269,921 
327,876 
750,370 



429,107 

194,225 

82,463 

36,678 



21,374 

10,931 

6,321 

3,495 



3,726 
1,955 

1,874 

1,157 

2,480 

1,324 

645 



2,446 
542 

1,257 
929 
240 

860 
334 

234 

75 

153 
153 
160 



35 
103 



459,211 
14,541,285 

834,017 
1,315,872 
4,078,153 



3,168,121 

1,877,003 

984,481 

526,799 



352,221 

213,946 

140,062 

93,250 



98,206 
64,878 

61,078 

43,618 
101,030 
62,574 
33,309 



289,154 
28,532 
69,000 
61,345 
16,079 

67,500 
29,979 

23,227 
8,549 

17,101 
19,948 
28,057 
17,281 
14,714 

8,323 
56,662 



8,849,016 
138,284 
498,907 

2,238,285 



2,107,903 

1,342,402 

733,590 

403,715 



275,801 

166,306 

108,228 

67,559 



80,421 
46,530 

48,600 

34,196 
80,964 
49,483 
26,413 



239,199 
22,891 
56,514 
50,125 
12,874 

53,768 
24,490 

19,743 
6,496 

14,518 
16,035 
22,899 
14,579 
12,145 

6,364 
43,903 



1,727,032 

19,874 

73,080 

356,864 



361,180 

244,969 

142,796 

84,104 



60,742 
39,212 
26,728 
17,529 



22,048 
13,386 

14,517 

10,901 
26,891 
17,337 
9,569 



12,040 



114,203 

8,397 

21,293 

20,104 

5,216 

22,891 
10,973 

9,114 
3,0^4 

6,950 
7,917 
11,683 
7,745 
6,616 

3,616 

27,709 



1,911,941 
137,069 
170,558 
736,365 



390,592 

175,135 

71,755 

31,097 



16,796 

10,884 

5,561 

3,265 



3,506 
1,581 

1,668 

1,277 

4,941 

2,076 

718 



24,080 



84,979 

457 

2,519 

2,702 

201 

4,550 
1,076 

668 

110 

487 
841 
1,133 
878 
641 

351 
21 ,421 



420,096 
19,190 
27,289 

132,546 



78,118 

38,530 

17,939 

8,396 



5,2OT 
3,483 
1,946 
1,175 



1,402 
648 

717 

575 

2,273 

996 

359 



12,OiO 



42,490 

238 

1,335 

1,486 

114 

2,639 
635 

408 
68 

307 
538 
748 
588 
436 

242 
14,995 



1,835,591 

19,357 

73,043 

379,046 



386,643 

262,183 

153,071 

89,915 



64,980 
41,793 
28,397 
18,579 



23,420 
14,351 



15,572 

11,671 
28,452 
18,492 

10,204 



12,915 



121,538 

8,993 

22,695 

21,465 

5,554 

24,230 
11,744 

9,768 
3,226 

7,437 
7,947 
12,508 
7,928 
6,970 

3,768 
29,274 



12.6 
2.3 
5.6 
9.3 



12.2 
14.0 
15.5 
17.1 



18.4 
19.5 
20.3 
19.9 



23.8 
22.1 

25,5 

26.8 
28,2 
29,6 

30,6 



42.0 
31.5 
32,9 
35,0 
34,5 

35,9 
39,2 

42,1 
37,7 

43,5 
39,8 
44,6 
45,9 
47,4 

45,3 
51.7 



20.7 
14.0 
14.6 
16.9 



18.3 
19.5 
20.9 
22.3 



23.6 
25.1 
26,2 
27,5 



29.1 
30.8 

32,0 

34,1 
35,1 
37,4 
38,6 



50.6 
39.3 
40,2 
42,8 
43.1 

45.1 
48.0 

49,5 
49.7 

51,2 
49,6 
54.6 
54.4 
57.4 

59.2 
66.7 



244,307 
2,151,387 
2,151,347 
1,881,426 
1,553,550 



803,180 
374,073 
179,848 
97,385 



60,507 
39,133 
28,202 
21,881 



18,386 
14,660 

12,705 

10,831 
9,674 
7,194 
5,870 



2,446 
5,225 
4,683 
3,426 
2,497 

2,257 
1,397 

1,063 
829 

754 
601 
448 
288 
200 

a 38 
103 



6,849,016 
2,018,495 
1,724,108 
2,342,725 



1,138,738 
534,831 
266,525 
152,111 



95,062 
67,288 
49,323 
40,037 



32,826 
26,991 

23,330 

20,625 
33,717 
25,556 
11,168 



24,080 



84,979 
9,823 
16,223 
17,684 
4,718 

21,314 
7,454 

5,642 
3,126 

5,295 
6,217 
6,893 
4,878 
3,401 

2,411 
21,421 



1,729,644 
282,589 
275,857 
421,691 



227,748 
117,663 
66,631 
41,070 



29,469 
21,532 
17,263 
14,413 



13,130 
11,066 

10,032 

9,281 

15,510 

12,267 

5,584 



i2,o;o 



42,490 
5,108 
8,598 
9,726 
2,642 

12,362 
4,398 

3,442 
1,936 

3,336 
3,979 
4,549 
3,268 
2,313 

1,664 
14,995 



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 separatel,/ because of high sampling variability. However, the data are included in the appropriate totals. 
Includes income averaging returns without income subject to tax. 
^Includes income averaging returns with income subject to tax. 

The cells for columns 1, 2, 3, 4, and 7 for this line are not included in the total because these returns already appear in the class which is their marginal normal tax and 
surtax rate. 

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

The total for column 10 is not the sum of the following tax rate classes because many returns have income taxed at more than one rate. 



Individual Retums/1968 • Tax Computation and Tax Rates 

Table 3.8— ALL RETURNS WITH SURCHARGE: NUMBER OF RETURNS, ADJUSTED GROSS INCOME AND SELECTED TAX ITEMS BY ADJUSTED GROSS INCOME CLASSES 



113 



Adjusted gross income classes 



raaable returns, total- 

Under : 
$1,000 
$2,000 
$3,000 
$4,000 



fl,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. 



$5,000 
$6,000 
$7,000 
$8,000 
$9,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 



Number of 
returns 



Adjusted 
gross 
income 

dollars) 



Taxable 
income 



(Thouaertd 
dotlara) 



Tax before 
credits 



f Thousand 
dollars) 



Retirement income 
credit 



Number of 
returns 



(Thouai 
dollm 



Surcharge 



(Thousand 
dollar a) 



All other tax 
credit 



Number of 
returns 



Amount 

(Thouaard 



Increase in tax due 
to surcharge 



Number of 
returns 



Amount 
(Thousand 



Increase in tax 

credits due to 

surcharge 



Number of 
returns 



Amount 
(Thouaand 
dollars) 



All surcharge size classes 



49,159,562 
49,054,001 



9,961 
350,636 
,897,017 
,137,823 
,462,212 



,875,840 
,259,112 
,407,671 
,440,114 
1,938,862 

,,851,116 

1,636,576 

.,173,120 

517,915 

714,872 

299,743 

62,481 

15,273 

2,570 

1,087 

105,561 



9,935 

8,210 

9,754 

77,325 

9,865,885 
20,976,840 
11,866,255 

6,430,582 



500,632,417 

499,734,602 

9,364 

635,302 
7,2U,764 
11,024,810 
15,596,272 

21,339,279 
27,722,445 
33,078,353 
37,701,216 
37,379,934 

142,971,099 
61,700,463 
25,902,914 
14,107,324 
26,846,584 

19,849,829 
8,245,466 
4,409,696 
1,735,653 
2,264,835 

897,813 



(«) 

25,032 
28,547 
44,698 
798,868 

34,578,457 
157,621,806 
143,148,576 
165,283,578 



340,180,156 

1,226 

320,358 
4,446,835 
7,250,696 
10,238,406 

13,561,380 
17,117,320 
20,270,203 
22,995,848 
23,275,449 

95,142,088 
44,486,873 
19,426,958 
10,846,658 
21,255,085 

16,157,144 
6,671,210 
3,476,794 
1,383,831 
1,855,794 

497,159 



(•) 

13,165 

15,023 

25,174 

443,431 

22,311,251 
97,418,622 
95,240,091 
125,707,353 



70,400,651 

70,295,485 

172 

46,769 

672,325 

1,155,345 

1,667,203 

2,226,430 
2,840,791 
3,398,972 
3,890,329 
3,990,628 

17,002,705 
8,652,321 
4,121,664 
2,491,267 
5,736,158 

5,809,798 

3,043,419 

1,803,715 

745,857 

999,617 

105,170 



1,971 
2,269 
3,747 
97,129 

3,549,853 
16,378,224 
17,019,244 
33,453,330 



916,411 
907,981 



23,111 
80,216 
94,932 

88,513 
97,390 
79,187 
58,443 
79,389 

145,812 
56,795 
34,830 
17,868 
28,981 

15,654 

5,202 

1,379 

190 

89 



1,430 



206,635 
402,946 
145,824 
161,006 



803 
6,745 
8,575 

9,644 
10,026 
9,657 
7,534 
11,990 

21,814 
7,232 
4,752 
2,444 
3,905 

2,126 

594 

190 

26 

16 



1,894 



17,997 
48,859 
21,816 
21,294 



5,171,829 

29 

1,003 
37,584 
79,919 
110,955 

149,448 
197,464 
244,716 
285,187 
295,554 

1,268,907 
646,952 
308,384 
186,588 
429,715 

435,567 

228,146 

135,233 

55,962 

74,516 

7,433 



333 
6,903 

230,019 
1,174,338 
1,270,135 
2,504,768 



2,012,388 

1,914,868 

{«) 

22,002 
33,555 
64,579 

81,078 
128,640 
120,760 
126,897 
107,109 

410,951 
225,024 
139,562 
97,298 
195,831 

119,895 

30,855 

8,546 

1,527 

682 



97,520 



11,205 

8,654 

77,324 

U0,409 
619,724 
426,090 
826,165 



587,366 49,054,769 



1,423 
3,790 
7,563 

10,638 
16,582 
17,530 
19,519 
20,556 

79,882 
50,994 
33,569 
28,263 
59,466 

55,758 
29,736 
18,692 
7,764 
14,928 

110,710 



(«) 
3,097 
3,545 
104,014 

19,476 
117,862 

97,649 
352,379 



49,054,001 

9,961 

350,636 

2,897,017 

3,137,823 

3,462,212 

3,875,840 
4,259,112 
4,407,671 
4,440,114 
3,938,862 

11,851,116 

3,636,576 

1,173,120 

517,915 

714,872 

299,743 

62,481 

15,273 

2,570 

1,087 

(«) 



} 



(•) 



9,858,398 
20,921,599 
11,851,126 

6,423,646 



5,170,499 

29 

1,003 

37,584 

79,916 

110,954 

149,432 
197,452 
244,691 
285,146 
295,528 

1,268,746 
646,893 
308,375 
186,507 
429,640 

435,495 

228,101 

135,195 

55,951 

73,860 

{*) 



(«) 



229,488 
1,172,248 
1,268,746 
2,500,017 



1,650 



}^- 



2,589 
130 



3,234 

914 



105,484 



(«) 
9,935 
8,133 
9,754 

77,325 

28,558 

61,211 

18,373 

8,611 



8,762 
1,330 



37 

66 

161 



38 
11 
657 



100 

96 

333 

6,903 

532 
2,089 
1,389 
4,752 



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



114 



Individual Retums/1968 • Tax Computation and Tax Rates 



Table 3.9_joiNT RETURNS AND RETURNS OF SURVIVING SPOUSE WITH A SURCHARGE: NUMBER OF RETURNS, ADJUSTED GROSS INCOME AND SELECTED TAX ITEMS BY 

BY ADJUSlED GROSS INCOME CLASSES 



Adjusted gross income classes 



Grand total - 



Taxable retuma , total ■ 



Dnder $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 mrner $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 $25,000 

$25,000 under $30,000 

$30,000 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 



Number of 
returns 



Adjusted 
gross 

income 

(Thouaaid 
dollars} 



Taxable 
income 



(Thousand 
dollar a) 



Tax before 
credits 



( Thotiaand 
dollars) 



Retirement income 
credit 



Number of 
returns 



(ThouSi 
dottai 



( Thousand 
dollars) 



All other tax 
credits 



Number of 
returns 



(Thousand 
dollars) 



Increase In tax due 
to surcharge 



Number of 
returns 



Amount 
(Thousand 



Increase in tax 

credits due to 

surcharge 



Number of 
return: 



(Thousi 
dollBi 



All surcharge size classes 



32,113,925 
32,033,296 

(«) 
9,229 
178,354 
836,371 

1,683,833 
2,512,658 
3,129,709 
3,539,288 
3,327,961 

10,810,347 

3,421,105 

1,096,194 

481,668 

658,861 

273,722 

55,909 

13,170 

2,225 

907 



80,629 



I- 7,609 

73,020 

1,033,343 
14,245,061 
10,824,951 

6,010,570 



399,650,406 
398,855,246 

(•) 

24,696 

668,157 

3,825,806 

9,316,361 
16,413,174 
23,522,029 
30,075,460 
31,595,485 

130,753,914 
58,035, 585 
24,190,030 
13,115,906 
24,733,091 

18,102,659 
7,364,836 
3,794,507 
1,501,736 
1,818,430 

795,160 



32,389 
762,271 

4,554,932 
111,300,766 
130,925,104 
152,869,604 



267,463,677 
267,024,032 

(♦) 

5,190 

368,635 

2,154,910 

5,079,235 

8,399,935 

13,170,566 

17,262,641 

18,871,532 

35,537,868 
41,555,112 
18,037,837 
10,050,058 
19,564,421 

14,764,921 
5,983,558 
3,002,477 
1,204,639 
1,510,098 

439,597 



18,011 
421,586 

2,547,194 
63,466,430 
85,633,010 
115,817,043 



55,443,777 
55,34S,461 

(•) 

729 
54,030 
320,122 

765,822 
1,371,499 
2,084,424 
2,793,889 
3,121,685 

14,956,723 
7,925,309 
3,726,269 
2,241,749 
5,123,187 

5,191,308 

2,687,700 

1,538,709 

644,088 

801,156 

95,314 



2,655 
92,659 

377,599 
10,165,597 
14,972,711 
29,927,870 



398,056 



30,155 

47,899 
41,446 
36,693 
52,077 

90,096 
35,543 
20,566 
10,509 
17,080 

9,761 

3,614 

337 

122 

54 



(•) 



(•) 

(•) 
203,643 
90,103 
98,104 



57,835 
57,813 



(*) 
2,459 

4,921 
5,106 
5,913 
9,049 

15,970 
5,043 
3,116 
1,595 
2,533 

1,453 

406 

126 

13 

9 



(«) 



C») 

(•) 

27,277 
15,973 
14,320 



4,085,667 
4,079,014 

(*) 

31 

1,008 

C 12,362 

L '11,525 

38,443 

147,038 

203,383 

230,365 

1,U6,411 
592,693 
278,873 
167,931 
383,900 

389,264 
201,527 
115,395 

48,365 
59,940 

6,654 



74 
6,572 

13,488 

713,020 

1,117,599 

2,241,560 



1,735,801 
1,655,173 



(•) 
37,706 

56,836 
109,085 
104,776 
113,876 

98,969 

374,116 
205,719 
129,047 
89,957 
181,195 

111,283 
28,100 

7,581 

1,351 

574 

80,628 



7,609 
73,019 

50,317 
535,148 

338,720 
761,616 



524,405 
422,457 



(•) 
4,007 

7,324 
14,473 
13,306 
16,930 
18,704 

73,832 
46,440 
31,729 
26,065 
55,882 

50,391 
26,017 
16,343 
6,733 
13,678 

101,948 



2,736 
99,212 

7,345 

100,769 

91,006 

325,285 



32,033,392 
32,033,296 

(») 

9,229 
173,354 
836,371 

1,683,833 
2,512,658 
3,129,709 
3,539,288 
3,327,961 

10,810,347 

3,421,105 

1,096,194 

481,668 

658,361 

273,722 

55,909 

13,170 

2,225 

907 

(») 



r (*) 
(•) 

1,025,811 
14,193,454 
10,810,357 

6,003,770 



4,077,747 
4,077,747 

(•) 

31 
1,008 
12,362 

41,511 

88,432 

147,0] 3 

203,348 

230,840 

1,116,250 
592,635 
278,864 
177,903 
383,826 

389,222 
201,499 
U5,362 
48,354 
59,284 

(•) 



(•) 
C») 

13,405 

711,143 

1,116,250 

2,236,949 



91,010 
10,458 

(«) 
2,466 

3,110 

3,220 
913 



80,552 



7,532 
73,020 

7,594 
57,183 
17,824 

8,409 



7,919 
1,266 



(•) 



90 
160 



28 

33 

11 

657 

6,654 



82 
6,572 

82 
1,377 
1,348 
4,612 



Sec text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the I»ta. " 

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

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



Individual Returns/1968 • Tax Computation and Tax Rates 



115 



Table 3.10— SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEADS OF HOUSEHOLD OR SURVIVING SPOUSE WITH A SURGHARGE: 
NUMBER OF RETURNS, ADJUSTED GROSS INCOME AND SELECTED TAX ITEMS BY ADJUSTED GROSS INCOME CLASSES 



Adjlisted gross income classes 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 
dollars) 



Taxable 
income 



( Thousand 
dollars) 



Tax before 
credits 



( Thousand 
dollars) 



Retirement income 
credit 



Number of 
returns 



(^houBa^d 
dollars) 



Surcharge 



(Thousand 
dollars) 



All other tax 
credits 



Number of 
returns 



(Thousand 
dollars) 



Increase in tax due 
to surcharge 



Number of 
returns 



Amount 
(Thousand 



Increase in tax 

credits due to 

surcharge 



Number of 
returns 



Amount 
(Thousand 



All surcharge size 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 $25,000 

$25,000 under $30,000 

$30,000 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 



15,356,892 

15,332,330 

9,961 

348,856 
2,877,641 
2,816,770 
2,360,546 

1,902,0U 

1,454,128 

1,080,123 

765,001 

516,191 

849,102 

178,037 

66,453 

30,383 

47,152 

21,951 

5,732 

1,832 

303 

157 

24,562 



9,935 

10,332 

3,958 

8,434,378 

5,720,853 

849,563 

352,098 



88,081,057 

87,982,623 

9,364 

631,918 

7,162,314 

9,836,298 

10,572,366 

10,437,038 
9,410,052 
8,081,783 
6,474,338 
4,887,480 

9,975,003 
3,027,686 
1,481,720 
832,871 
1,780,591 

1,476,628 
768,371 
535,666 
205,731 
394,905 

98,436 



(•) 

25,032 

40,263 
32,473 

28,278,223 
39,311,465 
9,980,464 
10,510,905 



64,819,273 

64,764,032 

1,226 

319,910 

4,427,306 

6, 596,178 

7,415,766 

7,577,563 
7,060,503 
6,169,011 
4,983,125 
3,795,767 

7,996,819 
2,455,782 
1,209,893 
675,106 
1,431,686 

1,177,053 
599,908 
413,396 
156,857 
301,177 

55,245 



(») 
13,165 

22,116 

19,598 

18,796,032 
29,600,862 

7,999,182 
8,423,197 



13,299,687 

13,290,299 

172 

46,706 

669,487 

1,053,317 

1,242,703 

1,315,608 

1,277,465 

1,155,532 

965,292 

759,526 

1,736,163 
622,613. 
351,625 
216,998 
531,592 

532,016 
312,325 
232,166 
39,403 
174,092 

9,389 



(♦) 
1,971 

3,351 

4,013 

3,022,760 
5,476,048 
1,736,630 
3,064,249 



495,181 
436,805 



23,111 
77,511 
83,682 

61,230 
47,718 
34,440 
20,649 
25,110 

54,225 
19,425 
13,639 
6,985 
11,379 

5,564 

1,523 

518 

65 

31 



(*) 



(») 



192,680 

189,147 
54,225 
59,129 



49,369 
47,494 



803 
6,409 
7,932 

7,206 
4,914 
3,867 
1,605 
2,510 
5,729 
1,967 
1,552 
800 
1,319 

629 

179 

60 



1,873 



(•) 



17,017 

20,102 

5,729 

6,521 



973,409 

972,665 

29 

999 

37,513 

77,135 

92,086 

97,634 
94,814 
85,940 
72,012 
56,548 

129,330 
46,469 
26,238 
16,173 
39,703 

39,828 
23,411 
17,371 
6,673 
12,759 

746 



(*) 



259 
293 

208,209 
407,144 
129,364 
228,692 



249,559. 
233,037 

(«) 

22,002 
26,278 
25,384 

23,774 
17,651 
15,376 
11,320 
6,245 

31,950 
15,628 
8,384 
6,399 
U,851 

7,262 

2,370 

837 

153 

96 

16,522 



(•) 

12,227 

3,958 

86,305 
7'', 765 
32,411 
53,078 



56,117 
47,857 

(•) 

1,423 
3,154 
3,337 

3,234 
1,865 
3,980 
2,401 
1,348 

5,453 
3,953 
1,639 
1,984 
2,938 

4,309 
3,090 
1,843 
747 
1,105 

8,260 



(•) 

3,894 

4,312 

11,867 

15,699 

5,954 

22,597 



15,333,002 

15,332,330 

9,961 

348,856 

2,877,641 

2,816,770 

2,360,546 

1,902,011 

1,454,128 

1,080,123 

765,001 

516,191 



{ 



(•) 






8,414,446 

5,717,454 

349,102 

352,000 



972, 633 

972,633 

29 

999 

37,513 

77,132 

92,086 

97,632 
94,813 
85,940 
72,011 
56, 547 



849,102 


129,330 


178,037 


46,469 


66,453 


26,238 


30,383 


16,171 


47,152 


39,703 


21,951 


39,a0 


5,732 


23,407 


1,632 


17,371 


303 


6,673 


157 


12,759 



(♦) 



(♦) 



207,760 
406,943 
129,330 
228,600 



25,335 
773 



24,562 



9,935 

10,332 

3,958 

20,941 

3,793 
464 
137 



775 
31 



(•) 
100 

347 

298 

449 

200 

34 

92 



See text for "Explanation of Classifications and Tenns" and "Sources of Data, Description of the San^jle 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. 



116 



Individual Returns/1968 • Tax Computation and Tax Rates 



Table 3. 11 .—RETURNS OF HEADS OF HOUSEHOLD WITH A SURCHARGE: NUMBER OF RETURNS, ADJUSTED GROSS INCOME AND SELECTED TAX ITEMS BY ADJUSTED 

GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 

returns 



Adjusted 
gross 



(Thous, 
dollai 



Taxable 
Income 



(Thoaserd 
dollars) 



Tax before 
credits 



(Thous^d 
dollars) 



Retirement inoorae 
credit 



Number of 
returns 



( Thousand 
dollars) 



S'ircharge 



( Thouamd 
ttollara) 



All other tax credits 



Number of 
returns 



(Thous, 
dollo. 



Increase in tax due to 
surcharge 



Number of 
retams 



Amount 

(Thouimtd 



Grand total.. 



Taxable returns, 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 $25,000 

$25,000 under $30,000 

$30,000 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 $^,000. 
$4,000 under $5,000. 
$5,000 or more'. 



Returns under $5,000 

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



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



J2L 



(10) 



1,688,745 



12,900,954 



8,394,368 



1,657,190 



23,120 



2,761 



120,186 



27,028 



6,845 



1,688,375 



12,896,737 



8,392,052 



10,147 
142, 699 
265,295 

289,991 

292,326 

197,839 

135,825 

94,710 

191, 667 

37,4X 

10,473 

5,364 

8,859 

4,070 

840 

271 

42 

23 



26,754 

520,356 

1,198,100 

1,585,880 
1,899,219 
1,474,542 
1,151,418 
896,968 

2,242,183 
637,192 
231,164 
158,547 
332,902 

270,542 

111,759 

79,523 

28,187 

51,501 



14,340 
285,884 
667,731 

904,582 
1,156,883 
930,626 
750,082 
608,150 

l,6Cr7,401 
475,979 
179,228 
121,495 
258,979 

215,171 
87,745 
60,921 
22,336 
44,519 



2,109 
42,998 
104,378 

145,000 
191,827 
159,017 
131,148 
109,417 

309,819 

104,400 

43,770 

32,520 

81,379 

86,474 
42,894 
32,839 
12,366 
24,368 



(«) 
10,151 



2,826 

522 

329 
65 
24 



(*) 



354 

47 

38 

8 
4 

1 
1 



40 
1,776 
6,507 

10,290 
14,207 
11,738 
9,786 
8,141 

23,167 
7,789 
3,273 
2,434 
6,112 

6,476 
3,209 
2,467 
924 
1,817 



(») 
3,861 

2,309 

6,780 

3,677 

2,131 

942 

2,785 

1,350 
385 
128 
22 
12 



(•) 



601 
201 
213 
646 

1,058 
629 
506 
283 
145 



10,147 
142, 699 
265,295 

289,991 
292,326 
197,839 
135,825 
94,710 

191,667 

37,434 

10,473 

5,8&1 

8,359 

4,070 

340 

271 

42 

23 



370 



4,218 



2,317 



468 



502 



(*) 



347 



(«) 
4,125 



(•) 
2,247 



(») 



457 



(«) 



33 



(») 



347 



(•) 



491 



418,164 

1,010,926 

191,741 

67,914 



1,745,302 
7,009,575 
2,243,008 
1,903,069 



968,025 
4,351,330 
1,607,899 

1,467,114 



149,495 
736,580 
309,904 
461,211 



(«) 

10,151 

(«) 

3,773 



(«) 
1,480 
(*) 
452 



8,323 
54,174 
23,173 
34,516 



(-) 
6,811 

4,959 
11,471 



(•) 
1,394 
689 
4,498 



418,141 

1,010,691 

191, 667 

57,876 



JiiL 



120,118 



40 
1,776 
6,507 

10,290 
14,207 
11,738 
9,786 
8,141 

23,166 
7,789 
3,273 
2,434 
6,110 

6,464 
3,195 
2,462 
924 
1,817 



8,322 
54,162 
23,166 
34,468 



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. 



Individual Returns/1968 • Tax Computation and Tax Rates 

Table 3.12— RETURNS WITH TAXABLE INCOME AND SURCHARGE: SURCHARGE REPORTED BY TAX RATE AND MARITAL STATUS 



117 



Tax rate classes 



Retiirns with taxable income, total... 

14 percent 

15 percent 

16 percent 

17 percent 

13 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 compu- 
tation returns with capital gains 
tax only) 

50 percent , alternative tax compu- 
tation returns with capital gains 
tax and normal tax and surtax) . — 

52 percent 

53 percent 

54 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. 



Number of 
returns 



Adjusted 

gl'OSE 

income 

(Thousand 
dollars) 



Income 
subject 
to tax 

(Thousand 
dollars) 



Income 
tax before 
credits 
(Thousand 
dollars) 



Surcharge 



(Thousand 
dollars) 



Average 
surcharge 



All returns 



49,296,097 



86,173 

127,447 

5,207,297 

5,438,721 

728,498 

19,759,257 

420,898 

10,016,313 

3,917,251 

36,594 

1,403,372 

21,374 

651,857 

6,321 

368,897 

233,983 
3,726 
1,955 

157,441 
1,374 

113,517 

2,457 

91,433 

126,732 



136,535 

540 

95,726 

50,889 

240 

28,584 
332 

16,058 
232 

16,520 

153 

8,634 

5,269 

86 

3,057 

2,002 
6,654 



517,978,093 



218,538 

536,996 

24,442,554 

31,776,399 

3,968,654 

159,775,902 

3,112,650 

113,272,993 

56,163,433 

523,114 

25,724,814 
352,221 

15,019,576 
140,062 

10,143,551 

7,752,918 
98,206 
64,878 

5,995,054 
61,078 

4,976,260 

100,302 

4,390,437 

7,123,311 



889,344 



17,345,676 

28,328 

6,605,414 

4,195,576 

16,079 

2,797,509 
29,813 

1,815,911 
23,008 

2,189,607 

17,101 

1,324,851 

956,382 

16,963 
627,460 

463,747 
2,901,423 



345,075,320 



77,706 

201,775 

10,677,178 

16,105,800 

2,176,675 



77,008,743 



28,958 

44,731 

1,592,730 

2,473,491 

346,952 



99,212,776 16,506,907 

2,069,733 354,410 

80,995,763 114,686,931 

42,728,303 8,423,227 

400,536 83,433 



20,039,991 
275,801 

11,823,955 

108,228 

8,054,813 

6,185,230 
80,421 
46,530 

4,824,009 
48,600 

3,997,603 

80,308 

3,567,016 

5,803,649 



5,060,562 

22,720 

5,439,154 

3,459,048 

12,874 

2,319,054 
24,350 

1,506,407 
19,595 

1,811,636 

14,518 

1. "95, 434 

778,270 

14,302 
508,030 

371,309 
2,245,185 



4,283,633 

60,742 
2,737,638 

26,728 
2,021,519 

1,671,006 
22,048 
13,386 

1,392,726 
14,517 

1,231,889 

26,688 

1,156,413 

2,011,743 



6,608,088 

8,323 

2,052,684 

1,406,437 

5,216 

996,504 

10,910 

676,846 

9,044 

853,349 

6,950 
539,599 
397,055 

7,593 
267,637 

200,472 
1,354,352 



5,674,412 



2,253 

2,551 

55,565 

163,435 

24,375 

1,230,932 

26,496 

1,096,523 

629,651 

6,243 

320,214 
4,539 

204,938 
2,005 

151,366 

125,154 
1,652 
1,004 

104,251 
1,084 

92,243 

2,001 

86,741 

150,757 



29,705 



495,152 

627 

153,931 

105,301 

391 

74,781 
818 

50,747 
678 

63,963 

521 

40,418 

29,772 

573 

20,069 



26 
20 
11 
31 
33 

62 

63 

109 

161 

171 

228 
212 
314 
317 
410 

535 
443 
513 
662 
578 

313 

814 

948 

1,189 

2,479 



3,626 
1,161 
1,608 
2,069 
1,630 

2,616 
2,463 
3,160 
2,923 
3,872 

3,405 
4,681 
5,650 
6,659 
6,564 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 



Income 
subject 
to tax 

(Thousand 
dollars) 



Income 

tax before 

credits 

(Thoustmd 
dollars) 



Surcharge 



(Thousand 
dollars) 



Average 
surcharge 



Joint returns and returns of surviving spouse 



32,217,923 



15,044 7,514 

100,948 15.170 



22,048 

77,768 

3,140,268 

3,725,891 



14,101,539 



6,572,234 
2,284,111 



838,163 
411,976 
237,915 
166,238 

114,769 

83,781 

66,781 
97,181 



414,129,092 



75,066 
36,970 



20,723 
11,803 
11,844 



5,654 
3,313 



2,010 



1,262 
3,765 



122,374 

435,424 

19,127,867 

26,703,865 



135,357,542 



90,465,806 
41,691,127 



19,515,100 

11,731,008 

8,027,886 

6,497,940 

5,090,490 



3,693,552 

6,173,367 



5,738,344 
3,611,378 



2,317,759 
1,531,239 
1,818,355 



1,050,045 
736,514 



356,552 
1.973.545 



271,061,233 



60,931,124 



47,083 

159,058 

7,986,311 

13,110,339 



82,659,317 

63,740,701 
31,352,470 



15,013,161 
9,136,782 
6,318,755 
5,144,360 

4,073,762 



2,992,731 
5,025,591 



640,365 



4,766,408 
2,904,490 



1,923,777 
1,276,228 
1,518,345 



871,435 
598,043 

393,255 



238,173 155,328 
1.540.032 I 921.407 



19,657 

35,979 

1,191,449 

2,014,290 



13,757,719 



11,556,159 
6,137,925 



3,217,671 
2,117,331 

1,589,450 
1,391,119 

1,177,287 

1,043,619 

963,839 
1,741,112 

320,178 

5,487,346 

1,798,737 
1,181,751 

825,902 
573,324 
715,486 



429,311 
305,084 



207,112 



4,497,136 



1,493 

1,900 

42,097 

137,532 



1,026,263 



363,558 
462,981 



240,797 
158,706 
119,103 
104,260 

88,233 

78,236 

72,699 
130,523 



134,926 
88,597 



61,953 
42,983 
53,658 



32,170 
22,839 



15,532 



11,662 
68.828 



68 
24 
13 
37 



131 
203 



287 
385 
501 
627 



1,038 
1,343 



1,797 
2,396 



2,988 
3,642 
4,530 



5,690 
6,908 



9,240 
18.230 



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



118 



Individual Retums/1968 • Tax Computation and Tax Rates 

Table 3.12— RETURNS WITH TAXABLE INCOME AND SURCHARGE: SURCHARGE REPORTED BY TAX RATE AND MARITAL STATUS— Continued 



Taa rate classes 



Number of 
returns 



Adjusted 
gross 
income 

(Thouiand 



bllai 



') 



Income 
subject 
to tax 



Income 

tax before 

credits 

(Thousand 

dollar a) 



Surcharge 



(Thovaand 
dollars) 



Average 
surcharge 



Number of 
returns 



Adjusted 
gross 
income 

(Thousand 



lolla. 



•> 



Income 
subject 
to tax 
( Thousand 
dollars) 



Income 

tax before 

credits 

(Thousmd 
dollars) 



Surcharge 



(Thousand 
dollars) 



Average 
surcharge 



Separate returns of husbands and wives and returns of single persons 



Retiims of heads of household 



Returns with taxable income, total. . 



1/4 percent. 

15 percent. 

16 percent. 

17 percent. 
IB percent-. 



19 percent. 

20 percent. 
22 percent. 
25 percent. 

27 percent. 

28 percent., 

31 percent. 

32 percent. 

35 percent.. 

36 percent. , 

39 percent. . 
(W percent. . 
41 percent.. 
-42 percent.. 
43 percent. . 



45 percent 

46 percent 

46 percent 

50 percent 

50 percent (alternative tax compu- 
tation returns with capital gains 
tax only) 

50 percent (alternative tax compu- 
tation returns with capital gains 
tax and normal tax and surtax) . . . . 

52 percent 

53 percent 

54 percent 

56 percent 



5S percent. 

59 percent. 

60 percent. 

61 percent. 

62 percent. 



63 percent. 

64 percent. 

66 percent. 

67 percent. 

68 percent. 

69 percent.. 

70 percent. 



15,386,990 90,659,863 65,543,049 14,306,627 1,048,589 



63,022 

49,679 

1,901,253 

1,712,830 



3,250,351 
1,551,299 



565,209 
229,152 
127,437 
67,745 

42,672 



23,328 
28,906 



19,403 
12,990 

6,998 
4,255 

4,602 



2,827 
1,796 



705 
2,788 



92,601 

101,572 

4,619,200 

5,072,533 



23,918,361 



20,935,292 
13,495,934 



6,209,713 
3,079,378 
2,022,416 
1,254,978 

904,565 

706,615 

634,310 
916,636 



748,069 
622,854 



412,485 
284,622 
362,799 



254,857 
191,811 



98,372 
871,856 



29,229 

42,718 

2,400,222 

2,995,461 



16,553,458 



15,916,466 
10,647,809 



5,026,830 
2,523,883 
1,663,499 

1,040,870 

750,246 



524,801 
751,646 



126,241 



782,466 

616,233 

504,434 



341,626 
230,179 

286,872 



207,964 
157,328 



102,630 



76,772 
661,701 



8,669 

8,752 

357,897 

459,200 



2,886,512 
2,093,586 



1,065,962 
581,293 
414,540 
279,887 

215,438 



170,243 
261,063 



232,604 
204,583 



L47,761 
103,523 
134,853 



102,371 
80,288 



41,528 
405,538 



713 

651 

12,373 

30,904 



214,743 
156,078 



79,417 
43,357 
30,950 
20,894 

16,019 



12,742 
19,511 



75,178 



17,411 
15,204 



11,116 

7,760 

10,080 



7,659 
6,007 



3,111 
30,083 



66 
101 



141 
189 
243 

303 



546 
675 



897 
1,170' 



1,588 
1,823 
2,190 



2,709 
3,345 



4,100 



4,413 

10,790 



(•) 

165,776 
728,498 



420,898 
193,728 
81,841 
36,594 



21,374 

10,729 

6,321 

3,495 



3,726 
1,955 

1,874 

1,156 
2,457 

(*) 

(*) 



2,439 
540 

1,257 
929 
240 

858 
332 

232 
74 

153 
153 
160 
36 
62 

35 

101 



13,189,1A2 



(•) 

695,488 

3,968,654 



3,112,650 

1,371,895 

976,373 

523,114 



352,221 

209,191 

140,062 

93,250 



98,206 
64,878 

61,078 

43,572 
100,302 
(*) 
(*) 



288,183 
28,328 
69,000 
61,345 
16,079 

67,265 
29,813 

23,008 
3,454 

17,101 
19,948 
28,057 
16,963 
14,714 

8,323 
56,022 



8,471,035 



(*) 
290,646 

2,176,675 



2,069,733 
1,338,596 

728,024 
400,536 



275,301 
163,291 
108,228 
67,559 



80,421 
46,530 

48,600 

34,170 
80,308 

(•) 

(♦) 



84,848 
22,720 
56,514 
50,125 
12,374 

53,651 
24,350 

19,595 
6,419 

14,513 
16,035 
22,899 
14,302 
12,145 

6,364 
43,402 



1,770,996 



(*) 
43,384 
346,952 



354,410 

244,261 

141,716 

33,433 



60,742 
38,514 
26,728 

17,529 



22,048 
13,386 

14,517 

10,393 
26,688 

(*) 

(*) 



113,802 

8,323 

21,293 

20,104 

5,216 

22,842 
10,910 

9,044 
3,008 

6,950 
7,917 
11,683 
7,593 
6,616 

3,616 
27,407 



128,696 



(•) 

1,095 
24,375 



26,496 
18,222 

10,593 
6,243 



4,539 
2,875 
2,005 
1,314 



1,652 
1,004 

1,084 

817 
2.001 

cJ 

(•) 



8,510 

627 

1,594 

1,500 
391 

1,713 
318 

678 
225 

521 
590 
876 
573 
499 

271 
2,036 



(*) 



63 
94 
129 

171 



212 
263 

317 
376 



443 

513 



706 
814 



(♦) 
(♦) 



22,949 



3,489 
1,161 
1,268 
1,614 
1,630 

1,995 
2,463 

2,923 
3,048 

3,405 
3,854 
5,476 
6,659 
8,041 

7,747 
20,163 



See text for "Eitplanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Lijiitations of the Data." 

,jj^ ^.^l^'^^'' ^ ^ '^^■^ denotes that the estimate is not shewn separately because of high sampling variability. However, the data are included in the appropriate totals. 

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



Individual Returns/1968 • Tax Computation and Tax Rates 



119 



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120 



Individual Returns/1968 • Tax Computation and Tax Rates 



Table 3.14— RETURNS WITH ALTERNATIVE TAX COMPUTATION: CAPITAL GAIN AND LOSS AND CAPITAL LOSS CARRYOVER, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 
returns 



Net 
capital 



( Thousand 
dollars) 



Short-term (after carryover) 



Capital loss carryover 



Net short-term 
capital gain 



Number of 
returns 



Amount 

(Thousand 



Net short-term 
capital loss 



Number of 
returns 



(Thousand 
dollars) 



Net long- 
term 
capital 
gain (after 
carry-over) 

(Thousand 



Number of 
returns 



Amount 

(Thousand 



Long-term 



Number of 
returns 



(Thousand 
dollars) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(n) 



Total. 



136,841 



6,187,924 



39,742 



319, 6tK 



23,940 



117,831 



11,854,438 



19,241 



7,076 



37,512 



Under $20,000 

$20,000 under $50,000 

$50,000 under $100,000.... 
$100,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



(•) 
13,904 
67,217 
40,007 
12,272 
2,292 
982 



(«) 
96,220 

706,113 
1,358,479 
1,590,918 

929,434 
1,506,757 



(*) 
4,107 
18,562 
11,938 
3,955 
826 
354 



(«) 
16,245 
78,070 
91,084 
67,042 
33,117 
34,046 



(•) 

1,312 

10,165 

8,362 

3,150 

651 

300 



(•) 
1,766 
23,966 
39,201 
29,192 
12,902 
10,804 



(*) 

161,726 
1,280,039 
2,573,971 
3,076,940 
1,805,532 
2,956,225 



(•) 
(«) 



854 
910 
289 



(•) 

(•) 
2,961 
7,411 
4,427 
2,264 
1,795 



(•) 

(•) 

3,530 

2,225 

713 

U7 

67 



(«) 
(») 

10,080 
11,907 
7,926 
2,424 
4,466 



Adjusted gross income classes 



Net long- 
term capital 
gain in 
excess of any 
short-term 
capital loss 

( Thousand 
dollars) 



50 percent (alternative tax 
computation returns with 
capital gains tax only) 



Number of 
returns 



(Thausi 
dollai 



50 percent (alternative tax computation 

returns with capital gains tax 

and normal tax and surtax) 



Number of 
returns 



Balance for 
partial tax 

( Thousand 
dollars) 



One -half 
excess long- 
term gain 

( Thousand 



Taxable 

income 



(Thousi 
doltai 



Income 
tax 



(Thousand 
thllara) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



11,736,615 



1,202 



794,598 



135,639 



9, 313, (XI 



5,073,694 



15,169,832 



7,009,551 



Under $20,000 

$20,000 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 



(♦) 

159,960 
1,256,077 
2,534,774 
3,047,746 
1,792,631 
2,945,422 



(•) 
(•) 



184 
535 

252 
209 



(-) 

(•) 
26,057 
150,802 
147,461 
463,347 



(«) 
13,904 
67,195 
39,823 
11,737 
2,040 
773 



(•) 

378,573 
3,705,725 
3,151,935 
1,380,464 

379,174 

315,894 



(«) 
79,977 

626,091 
1,241,329 
1,373,077 

748,854 
1,004,363 



(•) 

460,178 
4,337,801 
4,423,545 
2,903,302 
1,269,144 
1,769,568 



(•) 

174,764 
1,718,063 
2,020,971 
1,481,510 

672,040 

941,933 



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 3.15— RETURNS WITH BOTH INCOME AVERAGING AND SALES OF CAPITAL ASSETS: SOURCES OF INCOME AND LOSS AND TAX AFTER CREDITS, 

BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross 
income classes 



Number of 
returns 



Adjusted 
gross 
income 



Salaries and wages 
(gross) 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Business or profession 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Partnership 



Number of 
returns 



AjriOUnt 
(Thousand 
dollars) 



Number of 
returns 



(Thouam\d 
dot lars) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



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 $25,000 

$25,000 under $30,000 

$30,000 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... 



13,975 



1,703,941 



9,999 



489,431 



6,480 



467,030 



1,474 



18,003 



13,039 



(•) 



4,971 
5,544 
1,318 

116 
44 

936 



1,683,945 

(•) 
28,061 



400,427 

743,767 

366,692 

75,974 

67,062 

19,996 



9,687 



(•) 



4,144 

960 

99 

39 

(»1 



486,447 



(•) 



233,770 

79,379 

8,117 

6,293 



(•) 



.,290 

206 

12 

7 



(-) 



105,557 

25,397 

1,793 

3,968 



(•) 



(•) 



(♦) 



_i2l- 



(«) 



(») 



399 

120 

8 

3 

40 



5,105 
583 
201 



3,052 
774 
45 
14 



(») 



464,074 



(•) 



228,011 
127,234 

10,962 
3,103 

(») 



(♦) 



(•) 



695 

170 

24 

12 



1,262 

7,207 

5,946 

933 

1,956 



(•) 



(«) 



Sales of capital assets 



Net gain 



Adjusted gross income classes 



Number of 
returns 



(Thouamtd 
dollara) 



Dividends in adjusted 
gross income 



Interest received 



Number of 
returns 



(Thouaand 
dollar a) 



Number of 

returns 



(Thou a. 
dollai 



Number of 
returns 



(Thouaand 
dollara) 



Other 
sources 



(Thouaand 
dollara) 



Income 
tax after 
credits 

( Thoumtrtd 
dallari) 



(1^) 



(I'i) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



Grand total 

Taxable returns, total. 



13,529 



328,160 



11,239 



111,278 



43,.;79 



59,^23 



720,456 



Under $5,000 , 

$5,000 under $10,000 

$10,000 under $15,000 , 

$15,000 under $20,000 ■ 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 , 

$50,000 under $100,000.... 
$100,000 under 4200,000.... 
$200,000 under ^500, 000... 
*500,000 under $1,000,000. 
$1,000,000 or more 



Nontaxable returns, total. 



(-) 



4,892 

5,524 

1,313 

116 

44 

(•) 



326,708 



(•) 



30,812 
99,327 
97,845 
44,392 
52,133 



(•) 



(•) 



11,106 



(•) 
4,814 



4,884 

1,133 

109 

39 



,003 



(•) 
21,600 



48,941 

30,781 

7,453 

2,224 



(•) 



(•) 



(») 



(») 



(•) 



11,936 



(«) 



4,623 

5,301 

1,227 

112 



(>) 



42,353 



(•) 



11,661 
18,994 
7,623 
1,633 
2,533 

(«) 



^100 
1,174 
5,293 

12,463 
19,703 
9,489 
2,636 
'1,036 

8,836 



720,458 



229 

212 

983 

1,047 

4,694 

151,075 
316,941 
174,248 
37,777 
33,252 



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

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



Individual Returns/1968 • Tax Computation and Tax Rates 



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Individual Returns/1968 • Tax Computation and Tax Rates 






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Section 



CONTENTS 

Age exemptions, 123 
Adjusted gross income, 123 
Personal deductions, 123 
Nontaxable returns, 125 
Income tax liability, 126 
Retirement income credit, 126 

Text rabies 

4A All returns and returns of taxpayers age 65 or over: Sources of income or 

loss, 124 
4B Taxpayers age 65 or over with dividends and other distributions received: 

Type of dividends, dividend exclusion, and dividends in adjusted gross 

income, by adjusted gross income classes, 124 



Chans 

4A Itemized deductions of taxpayers age 65 or over, 

4B Returns with and without age exemptions, 126 



125 



Basic tables 

4.1 Total returns with at least one taxpayer age 65 or over: Sources of 
income and loss, exemptions, taxable income, and tax items, by adjusted 
gross income classes, 127 

4.2 Joint returns with at least one taxpayer age 65 or over: Sources of 
income and loss, exemptions, taxable income, and tax items, by adjusted 
gross income classes, 131 



Taxpayers Age 65 or Over; 
Retirement Income Credit 



4.3 Itemized deduction returns with at least one taxpayer age 65 or over: 
Adjusted gross income, itemized deductions, taxable income, tax credits, 
and income tax, by adjusted gross income classes, 135 

4.4 Joint returns with itemized deductions and at least one taxpayer age 65 
or over: Adjusted gross income, itemized deductions, taxable income, 
tax credits, and income tax, by adjusted gross income classes. 138 

4.5 Standard deduction returns with at least one taxpayer age 65 or over: 
Adjusted gross income, exemptions, taxable income, and tax items, by 
adjusted gross income classes, 141 

4.8 Joint returns with standard deduction and with at least one taxpayer age 

65 or over: Adjusted gross income, exemptions, taxable income, and tax 

items, by adjusted gross income classes. 142 
4.7 Returns with retirement income credit: Number of returns, taxable income, 

income tax before credits, and tax surcharge, by adjusted gross income 

classes, 143 



For 1968, taxpayers age 65 or over filed 6.9 million 
individual income tax returns which represented an in- 
crease of about 5 percent over 1967. 

These returns constituted about 9 percent of all returns 
filed, a proportion which has remained constant through- 
out this decade although the number of returns filed has 
steadily increased. 



AGE EXEMPTIONS 

Returns of taxpayers age 65or over were those returns 
on which at least one additional exemption for age was 
claimed entitling the taxpayer to an extra $600 deduction 
in computing taxable income. On joint returns where both 
husband and wife were 65 or older, two additional exemp- 
tions totaling $1,200 were allowed. Joint returns were in- 
cluded in this tabulation if either or both husband and wife 
claimed an exemption for age. Of the 6.9 million returns 
with age exemptions, 3.9 million were joint returns. 
Among them were 2.0 million returns on which an age 
exemption was reported for both husband and wife. 

There were 8.8 million exemptions for age reported 
on returns filed for 1968 compared with 8.4 million for 
1967. Data for joint returns with age exemptions are pro- 
vided in table 4.2, and limited data for all marital status 
groups are provided in table 2D, section 2. 



ADJUSTED GROSS INCOME 

Adjusted gross income of older taxpayers increased by 
12 percent to a record $46.9 billion, thereby reflecting 
the trend of other taxpayers. For taxpayers in general, 
most of the increase in adjusted gross income consisted 
of salaries and wages. But for older taxpayers, the growth 



also reflected sizable increases in sales of capital assets 
and interest income, each of which increased by about 
$1 billion, and in dividends and pensions and annuities, 
each of which increased by about $0.5 billion. Although 
older taxpayers accounted for only 9 percent of total 
adjusted gross income, table 4A shows that they reported 
74 percent of pensions and annuities, 62 percent of rents 
and royalties, 50 percent of dividends, and 42 percent of 
interest income. 

Table 4B shows that about 40 percent of returns with 
age exemptions reflected income from dividends and other 
distributions. In addition to the $7.5 billion of dividends 
included in adjusted gross income (after exclusion of 
$305 million), older taxpayers reported $828 million in 
capital gain distributions and $102 million in nontaxable 
distributions. Of the 2.7 million returns of older taxpay- 
ers with dividends received, one out of five had an allow- 
able dividend exclusion equal to dividend income and 
therefore reflected no dividends in adjusted gross income. 
Older taxpayers reported an average of $3,528 of divi- 
dends in adjusted gross income as compared with $2,159 
average dividends reported by all taxpayers. 



PERSONAL DEDUCTIONS 

Total personal deductions claimed by older taxpayers 
for 1968 amounted to $9.5 billion, an increase of 13 per- 
cent over 1967. This compared with a rise of 11 percent 
for all taxpayers. Increases were registered in itemized 
deductions and the 10 percent standard deduction. Use of 
the minimum standard deduction declined for the first 
time since its introduction in 1964 even though the mini- 
mum standard deduction was of greater benefit to older 
taxpayers than for other taxpayers because age exemp- 
tions were taken into account in its computation. For 1968, 



123 



124 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



Table AA.— ALL RETURNS AND RETURNS OF TAXPAYERS AGE 65 OR OVER: SOURCES OF INCOME OR LOSS 



All returns 



dot la 



Percent oi 
adjusted 
gross 



Returns of taxpayers age 65 
or over 



C Thousand 
doUara) 



Adjusted 
gross 
income 



Income To 
all 

retiirns 



Joint returns 



fHious. 
dollai 



Percent of 

income for 

all joint 

returns 



Returns of taxpayers age 65 
or over 



(Thotiaand 
dollars) 



Percent of — 



Adjusted 

gruss 



Income for 
all joint 
returns 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



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 

Rents and royalties net income less net loss • • . . 

Pensions and annuities (taxable portion) 

All other sources, income less loss 

Statutory adjustments^ 



420,436 
,504,824 
920,002 
127,489 
454,751 
989,648 
222,211 
782,128 
474, S4i 
938,460 
296,875 
340,067 



100.0 
81.4 
5.2 
0.6 
2.4 
3.2 
2.7 
3.0 
O.b 
1.1 
O.d 
-1.0 



46,925,193 

15,875,958 

2,197,685 

326,562 

1,603,061 

5,059,176 

7,537,8X 

7,100,969 

2,153,823 

4,425,159 

883,421 

239,521 



100.0 
33.8 
4.7 
0.7 

3.4 
10.8 
16.1 
15.1 



1.'' 
-0.5 



7.6 
10.4 
11.9 
23.1 
49.5 
42.3 
62.0 
73.9 
26,8 
-4.5 



432,506,654 
352,236,866 

26,407,178 
2,780,427 

12,108,738 

14,369,503 
9,710,117 

11,075,628 
2,328,041 
4,053,819 
2,052,936 
4,ol5,945 



100.0 
81.4 
6.1 
0.5 
2.8 
3.3 
2.2 
2.6 
0.5 
0.9 
0.5 
-1.1 



32,380,577 

12,725,412 

1,867,387 

229,801 

1,289,878 

3,514,935 

4,045,388 

4,223,431 

1,295,692 

2,917,052 

461,559 

189,882 



100.0 

39.3 

5.6 

0.7 

4.0 

10.9 

12.5 

13.0 

4.0 

9.0 

1.4 

-C .o 



7.5 

3.6 

7.1 

8.3 

10.7 

24.5 

41.7 

38.1 

55.7 

72.0 

22.5 

-4.1 



Includes sick pay exclusion, moving expense deduction, employee business expense deduction, and self-employed retirement deduction. 
NOTE: Detail may not add to total because of rounding, 



Table 4B. —TAXPAYERS AGE 65 OR OVER WITH DIVIDENDS AND OTHER DISTRIBUTIONS RECEIVED: TYPE OF DIVIDENDS, 

IN ADJUSTED GROSS INCOME CLASSES, BY ADJUSTED GROSS INCOME CLASSES 



DIVIDEND EXCLUSION, AND DIVIDENDS 



Adjusted gross 
income classes 



TotHj dividends and 
other distributions 



Number of 
returns 



doUai 



Capital gain 

distributions 

received 



Number of 
returns 



(Thousand 
doltarx) 



Nontaxable 

distributions 

received 



Number of 
returns 



(Thousand 
dollars) 



Domestic and foreign dividends received 



Number of 
returns 



(Thous, 
dot lot 



Dividend exclusion 



Number of 

retiims 



( Thousand 
dollars) 



Dividends in adjusted 
gross incone 



Number of 
returns 



Amount 

( Thousand 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



8,772,594 



742,423 



2,650,8 



7,842,409 



2,136,738 



7,537,894 



Taxable returns, total. 



2,012,315 



8,139,536 



594,414 



733,472 



303,945 



90,914 



2,004,161 



7,315,158 



Under $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 $25,000 

$25,000 under $30,000 

$30,000 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 



1,654,337 



7,074,730 



38,237 
152,233 

190,132 
187,945 

183,566 
157,354 
136,943 
122,232 
109,859 

297,104 

144,009 

82,839 

46,543 

90,830 

50,629 

15,952 

4,731 

827 

340 



20,434 
108,599 
162,568 
240,817 

237,501 
261,536 
247,244 
241,934 
284,818 

837,945 
623,167 
506,339 
354,117 
1,009,780 

1,115,450 
875,956 
566,039 
206,587 
238,705 



(*) 

33,599 
47,375 
58,949 

46,826 
52,190 
40,554 
30,364 
34,720 

98,353 
48,402 
27,731 
16,443 
30,194 

15,088 

5,416 

1,407 

207 

95 



(•) 

20,203 
28,222 
4^,789 

30,500 
48,363 
33,272 
34,594 
59,933 

100,439 
67,605 
49,323 
39,241 
64,645 

54,988 
29,679 
15,472 
4,745 
3,911 



(•) 

11,340 
14,551 
23,020 

18,515 

18,173 
17,089 
21,306 
14,444 

47,563 
29,313 
19,366 
13,519 
27,114 

16,345 
6,583 

1,709 
307 
118 



(») 

967 
2,494 
3,536 

2,822 

1,637 
4,759 
5,675 
3,582 

8,282 
8,539 
6,051 
5,324 
10,746 

11 ,549 
7,653 

4,201 
1,193 
1,546 



38,237 
151,132 
187,594 
187,945 

182,299 
157,018 
135,843 
122,232 
109,859 

295,813 

143,688 

82,714 

45,543 

90,784 

50,509 

15,953 

4,731 

827 

340 



16,729 

87,429 

131,852 

192,492 

204,179 
211,537 
209,213 
201,654 
221,303 

729,224 
545,921 
450,970 
309,554 
934,392 

1,048,920 
838,623 
546,352 
200,647 
233,147 



34,936 
145,373 

173,043 
178,133 

175,276 
152,928 
134,927 
118,513 
106,048 

290,753 

141,820 

31,828 

46,438 

90,013 

50,250 

15,883 

4,708 

825 

338 



2,483 
11.922 
17,791 
21,506 

19,019 
19,176 
15,408 
14,802 
13,888 

38,840 
20,204 
12,000 
7,151 
14,252 

8,190 

2,702 

795 

141 

56 



26,057 
105,539 
144,798 
159,648 

145,375 
132,729 
99,388 
94,417 
94,096 

252,585 
125,052 
74,733 
42,402 
85,741 

49,193 

15,725 

4,689 

820 

340 



14,246 

75,508 

114,060 

170,887 

185,160 
192,360 
193,805 
186,862 
207,415 

590,384 
526,717 
438,970 
302,404 
920,140 

1,040,729 
335,920 
545,557 
200,505 
233,091 



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 



547,086 



633,059 



148,009 



94,789 



53,015 



11,019 



646,738 



527,252 



598,000 



64,089 



482,401 



463,163 



15,280 

17,179 
46,264 
240,066 
177,784 
34,118 
35,678 
30,717 



20 

5 

14 

127 

125 

74 

54 

209 



,162 

387 
,304 
,968 
,978 

945 
,300 

515 



(«) 
10,375 

63,900 

38,174 

22,265 

8,352 

2,698 



(») 



29,872 
25,305 
14,211 
3,988 
10,744 



(*) 
13,524 

11,271 
15,521 
5,447 



(*) 
2,199 

1,614 
2,733 
3,923 



15,270 

17,179 
46,254 
240,056 
177,448 
84,118 
35,578 
30,715 



18,300 

4,231 
10,774 
95,133 
98,558 
59,226 
44,582 
194,848 



14,195 

14,970 
38,930 
221,532 
153,053 
80,141 
34,578 
30,601 



1,318 

1,141 
3,463 
20,342 
13,539 
10,772 
4,753 
3,655 



10,376 

10,351 
31,232 
172,501 
133,305 
65,197 
31,346 
27,093 



17,482 

3,141 
7,310 
75,840 
79,919 
48,455 
39,824 
191,192 



Returns under $5,000 , 

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



1,184,916 
734,411 
299,912 
440,162 



955,962 
1,320,456 

859,661 
5,635,515 



290,735 
206,233 
98,835 
145,520 



130,305 
213,452 
101,890 
332,113 



97,849 
93,994 
49,055 
116,063 



14,250 

21,076 

8,657 

57,947 



1,180,931 
731,708 
293,619 
439,641 



750,905 
1,035,928 

749,114 
5,246,451 



1,093,389 
712,054 
293,559 
435,541 



114,234 
35,193 
39,171 
55,915 



891,350 
537,007 
255,224 

403,157 



646,672 
1,000,734 

709,944 
5,180,544 



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. 



about 37 percent of older taxpayers used the minimum 
standard deduction as compared with 31 percent for all 
taxpayers. The decrease in use of the minimum standard 
deduction for older taxpayers, as well as for taxpayers in 
general, may be attributed to the continuing upward shift 
in the income distribution of returns filed which made use 
of the other forms of deduction more beneficial. For 
1964, only three out of 10 returns of older taxpayers had 
adjusted gross income of $5,000 or more; by 1968, four 



out of 10 returns of older taxpayers had income of $5,000 
or more. 

For 1968, there was a shift in the pattern of itemized 
deductions claimed by taxpayers age 65 or over. Medical 
expenses have historically constituted the largest single 
itemized deduction of older taxpayers. However, this pat- 
tern was broken for 1968 when taxes paid increased by 32 
percent over the 1966 level to $2.5 billion while medical 
expenses claimed decreased from 1966 by 25 percent to 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



125 



Chart 4A 

Itemized deductions of taxpayers age 65 or over 



Type of 
deduction 
claimed, 
1962-1968 

(Billion 
dollars) ^^^ 



$5.6 



$0.4 



$7.5 



$1.1 



$4.7 



}tal dE uctions 



U 



$1.5 



$0.5 



$0.6 




Interest paid 



$0.8 



$1.9 



$1.5 



$1.3 




ontributions 



$1.9 



Taxes paid 



$2.5 



$2.3 



$1.9 




Average itemized 
deductions, 1968 

(Dollars) 



Taxpayers 
age 65 or over 

All taxpayers 



$713 



$2,286 



$2,160 



II 

Interest paid 
S619 

$370 

Contributions 
$793 S771 



$1.7 



Medical expenses 



1962 1964 1966 1968 



Jill 



1962 1964 1966 



^m 



I 



Total 
deductions 



U 



Taxes paid 
$594 

^_ $352 

Medical 
expenses 



' JJ Includes "other deductions" and "tvpe not specified." 



$1.7 billion. The decrease in medical expenses claimed 
by older taxpayers resulted primarily because, with the 
onset of "medicare," liberalized deductions for medical 
and dental expenses were no longer allowed taxpayers age 
65 or over for tax years beginning after December 31, 
1966. After that date the 1 percent and 3 percent limita- 
tions on medical expenses based on adjusted gross income 
applied to all taxpayers regardless of age. For 1966, 
medical expenses constituted 33 percent of total itemized 
deductions and taxes paid constituted 28 percent; in con- 
trast, for 1968 they constituted 23 percent and 34 percent 
respectively. Nevertheless, medical expenses still re- 
mained a significant deduction for older taxpayers, aver- 
aging $594 per return compared to an average of $352 for 
all returns with this deduction. Older taxpayers averaged 
markedly higher deductions for contributions and slightly 
lower deductions for interest paid. Chart 4A shows 
amounts of itemized deductions claimed by older tax- 
payers from 1962 through 1968 and the average of these 
deductions claimed by older taxpayers as compared to all 
taxpayers for 1968. 



NONTAXABLE RETURNS 

As shown in chart 4B, a disproportionately large num- 
ber of returns of older taxpayers were nontaxable. For 
1968, about 38 percent of returns with at least one age 
exemption were nontaxable as compared with 15 percent 
of returns without age exemptions. In general, the higher 
proportion of nontaxable age exemption returns resulted 
from the comparatively lower level of income received 
by elderly taxpayers as well as from benefits they de- 
rived under certain provisions of the tax law. These 
special provisions included not only the additional ex- 
emption for age, but also the minimum standard deduc- 
tion, the retirement income credit, and the exclusion of 
all or part of the gain on the sale of a personal residence. 
It should be noted that the aged also received benefits 
under the Social Security and Railroad Retirement Acts 
which were not included in income for tax reporting 
purposes. Of the 2.6 million nontaxable returns of the 
elderly, table 4.1 shows that 86,000 had no adjusted gross 
income and another 2.2 million had no taxable income 



126 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



Chart 4B 

Returns with and without 

age exemptions 



66.9 million had no 
age exemptions 





6.9 million had at 
least one age 
exemption 



LJ Taxable 
I I Nontaxable 



after allowances for exemptions and personal deductions. 
Most of the remaining 328,000 returns became nontaxable 
after application of the retirement income credit. The 
2.6 million nontaxablereturns with age exemptions repre- 
sented one out of every five nontaxable returns filed. 



INCOME TAX LIABILITY 

Income tax liability (income tax after credits) reported 
on returns of taxpayers age 65 or over increased by 24 
percent over 1967. The dollar increase amounted to 
$1.4 billion of which $0.5 billion could be attributed to 
the surcharge. The average tax liability (income tax 
after credits) for taxable returns of older taxpayers was 
$519 higher than the average for taxable returns of all 
taxpayers. Moreover, the effective tax rate (excluding 
the surcharge) amounted to 26 percent for older taxpayers 
and 20 percent for all taxpayers. Over one-half of the 
taxable income of older taxpayers was reflected on re- 
turns with adjusted gross income of $15,000 or more as 
compared with about one-third for all returns. This 
higher level of income concentration also resulted in a 



larger average surcharge ($70) on age exemption returns 
compared to all returns. Returns ofolder taxpayers con- 
stituted only 6 percent of all returns with a surcharge 
but reflected 10 percent of the total surcharge reported. 



RETIREMENT INCOME CREDIT 

For 1968, retirement income credit totaling $181 mil- 
lion was claimed on 1.6 million individual income tax 
returns. Both the amount of the credit and the number of 
returns reflecting its use decreased from the 1967 levels 
by 6 percent and 7 percent, respectively. In part, these 
reductions may have been the result of increased social 
security benefits effective for 1968 since the maximum 
amount of "retirement income" eligible for credit was 
reduced by amounts received as benefits under the 
Social Security Act. The credit could not be claimed if 
these benefits amounted to $1,524 or more when the re- 
tirement income credit was computed individually, or 
$2,286 when a husband and wife who were both age 65 or 
over elected to compute the credit jointly. The maximum 
income base for computation of the credit was also re- 
duced by amounts received under the Railroad Retirement 
Act, amounts excludable from gross income, and by 
amounts of "earned income" depending on the size of the 
earned income and the age of the taxpayer. 

The retirement income credit took on added significance 
for 1968 since taxpayers could reduce their income tax 
before credits by the amount of this credit before the 
surcharge was computed. This meant that the retirement 
income credit could be used not only directly to offset the 
total individual income tax liability but also could be used 
indirectly to reduce the tax upon which the surcharge was 
computed. Table 4.7 shows that 916,000 returns, repre- 
senting 56 percent of returns with a credit for retirement 
income, also showed the tax surcharge. The remaining 
715,000 returns with a retirement income credit did not 
show the surcharge chiefly because either the retirement 
income credit completely offset the tax before surcharge 
or the small amounts of tax shown on these returns were 
exempt from the surcharge. Returns with retirement in- 
come credit and no tax surcharge showed 39 percent of 
the total $181 million credit claimed, but they reflected 
only 5 percent of the total $2.3 billion income tax before 
credits reported on retirement income credit returns. 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 

Table 4 1— TOTAL RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES 



127 



djusted gross income classes 


Number of 
returns 


Number of 
exemptions 




"1 




Business or profession 


Farm 


gross 
income 

f Thousand 
dollars) 


(gross) 


Net profit 


Net loss 


Net profit 


Net loss 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 
f Thousand 
dollars) 


tumber of 
returns 


Amount 
fThousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(U) 


Grand total 


6,863,519 


20,276,462 


^6,925,193 


3,236,969 


15,876,958 


597,483 


2,519,058 


115,709 


321,373 


338,149 


655,034 


162,766 


328,423 


'axable returns, total 


4,270,263 


12,451,132 


42,099,051 


2,356,507 


14,682,742 


376,714 


2,297,044 


52,700 


145,395 


150,192 


493,465 


70,954 


169,956 


Itad^r $1 000 


157,785 
431,551 
587,255 
551,014 

428,161 
365,564 
279,982 
246,589 
213,185 

481,840 
194,387 
101,460 
54,425 
101,025 

53,576 

16,439 

4,832 

843 

350 


315,570 

941,113 

1,594,766 

1,588,638 

1,289,363 

1,121,179 

354, 110 

783,036 

678,769 

1,536,359 
636,397 
325,213 
181,126 
344,121 

183,360 
57,389 
16,502 
2,922 
1,199 


280,879 
1,093,193 
2,056,154 
2,479,832 

2,343,165 
2,373,972 
2,090,746 
2,097,482 
2,017,731 

5,835,614 
3,337,993 
2,260,408 
1,489,673 
3,860,080 

3,616,797 

2,205,380 

1,398,934 

565,158 

690,810 


73,925 
168,164 
294,512 
291,613 

230,192 
231,397 
180,057 
161,812 
126,616 

302,307 

110,736 

56,650 

28,968 

55,509 

30,841 

9,403 

3,006 

548 

251 


109,439 

327,866 

794,403 

1,000,263 

972,858 

1,167,664 

1,018,475 

935,146 

908,876 

2,685,205 

1,276,189 

704,720 

401,257 

967,115 

803,333 

366,658 

144,706 

31,442 

17,122 


8,666 
24,144 
39,589 
37,474 

29,289 
27,331 
25,825 
24,325 
14,115 
61,049 
27,804 
16,486 
10,844 
18,073 

8,944 

2,090 

544 

89 

33 


12,175 
41,038 
69,780 
80,929 

82,341 

87,766 

105,741 

111,056 

72,520 

349,527 
248,195 
174,458 
U5,528 
336,380 

249,708 

91,643 

26,045 

5,417 

6,797 


(•) 
6,297 
3,594 

3,683 
3,617 
3,605 
4,871 
4,662 

7,500 
3,848 
2,171 
1,465 

2,810 

2,341 

879 

441 

114 

53 


(•) 
5,055 
2,962 
4,691 
3,620 
5,788 
3,342 
8,533 

12,952 
8,154 
4,676 
4,588 

15,856 

18,943 

15,557 

16,126 

7,366 

6,450 


(•) 

13,367 

1 24,432 

20,667 

12,660 
12,496 
10,673 
10,918 
7,453 

15,197 
3,348 
3,309 
1,424 
3,395 

1,698 

429 

U8 

24 

10 


(•) 

17,523 
39,956 
49,091 

32,581 
32,024 
31,405 
33,025 
27,721 

67,433 

55,716 

29,025 

10,210 

31,212 

21,493 

7,439 

2,257 

1,533 

598 


4,874 

7,937 
9,825 

6,295 
7,769 
5,374 

6,096 

7,909 
3,553 
2,365 
1,623 
3,576 

2,284 

933 

407 

91 

42 


- 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000.... 

$200,000 under $500,000 

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


3,390 

6,618 
6,784 

7,779 
6,243 
7,935 

10,698 

16,668 
9,676 
6,733 

6,100 
21,202 

28,445 
14,232 
11,292 
3,345 
2,315 


Nontaxable returns, total.... 


2,593,256 


7,825,330 


'4,826,143 


880,462 


1,194,217 


220,769 


222,015 


64,009 


175,931 


137,957 


161,623 


91,812 


158,459 


No adjusted gross income . . , 
Under $600 


86,224 

175,236 

239,768 

1,080,397 

652,501 

22>f,064 

77,712 

53,354 


245,562 

489,930 
638,878 
2,944,359 
2,190,075 
844,136 
294,945 
177,445 


^311,394 

62,277 
195,156 
1,615,725 
1,603,912 
782,383 
342,287 
535,797 


10,324 

51,686 
33,969 
397,804 
230,599 
71,147 
22,210 
12,723 


23,052 

21,919 

64,366 

468,82s 

375,501 

126,529 

58,468 

55,557 


2,939 

26,553 
32,413 
90,552 
40,304 
16,681 
6,841 
3,986 


6,839 

8,650 
19,341 
36,217 
45,909 
22,166 
13,693 
19,190 


28,982 
10,520 

8,142 
9,570 
3,157 
1,757 
1,881 


115,229 

7,332 

5,886 
7,475 
2,380 
1,844 
35,835 


(-) 

36,539 

24,810 

68,075 

40,809 

" 6,556 

4,517 

5,161 


(») 

11,512 
13,980 
57,011 
39,904 
7,438 
10,794 
18,299 


26,015 

14,519 
11,839 
19,361 
12,511 

6,075 

1,492 


10,390 


$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 undsr $5,000 

$5,000 or more 


15,785 
16,280 

5,753 

13,370 


Returns under $5,000 

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


4,267,507 

1,579,440 

485,417 

531,155 


12,087,972 
4,883,675 
1,545,713 
1,759,102 


110,200,403 

11,221,296 

5,878,914 

19,624,580 


1,695,953 
941,102 
302,853 
297,061 


3,370,635 
5,091,523 
2,686,765 
4,728,035 


326,556 
124,488 
61,185 
85,154 


406,747 

473,300 

350,354 

1,288,657 


72,768 
21,862 
7,513 
14,565 


148,378 
37,994 
13,416 

121,585 


244,336 
58,908 
15,612 
19,293 


252,963 

170,242 

71,527 

150,252 


112,956 

26,324 

7,944 

15,042 


162,390 
39,523 
17,437 

108,923 






Partnership 


Sales of capital assets 


Ordinary gain from 

sales of de- 
preciable property 


Sales of property other than 
capital assets 


Adjusted gross income classes 


Net I 


rofit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

CTTiousand 
tktlars) 


Number of 
returns 


Amount 

(TTiousand 
dollars) 


Number of 
returns 


Amount 

f Thousand 
doiJars; 


Number of 
returns 


Amount 

fThousand 

doiJars) 


Number of 
returns 


Amount 
fThousand 
dollars) 


Number o 
returns 


Amount 

(Thousand 
dollars) 




(14) 


(151 


(IBJ 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Grand total 


236,614 


1,876,307 


66,982 


273,746 


1,677,660 


5,192,421 


188,381 


133,245 


49,496 


55,431 


12,425 


10,407 


19,436 


43,250 


Taxable returns , total 


137,660 


1,814,500 


41,276 


147,766 


1,290,881 


4,852,687 


135,538 


92,594 


33,992 


46,728 


9,050 


7,531 


9,433 


13,757 


Under $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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000..., 

$1,000,000 or more 


j 9,813 

j 15,989 

16, 712 
16,761 

j 14,712 

28,251 
20,449 
12,585 
9,652 
21,581 

14,832 
4,649 
1,347 

247 
80 


14,894 

21,092 

40,334 
68,236 

74,875 

150,056 
130,445 
107,086 
38,113 
325,069 

371,067 

226,977 

123,985 

42,138 

30,083 


1 6,870 

7,594 
5,533 

3,242 
3,137 
2,860 
2,571 
3,979 

3,156 
1,344 

725 

179 

86 


3,692 

7,55'» 
15,025 

7,543 
5,869 
7,364 
7,268 
15,505 

22,344 

15,103 
19,248 
9,304 
11,939 


9,048 

75,303 

112,200 

132,925 

114,600 

105,563 

84,183 

69,104 

76,516 

193,677 
99,741 
53,633 
33,386 
69,168 

39,474 

12,193 

4,091 

759 
317 


3,116 
41,909 
79,109 
113,260 

152,046 
132,248 
93,412 
149,376 
176,400 

463,503 
326,520 
262,811 
172,875 
522,587 

595,543 
450,232 
468,967 
261,896 
386,877 


(*) 

12,430 
7,185 

13,765 
9,735 
7,854 

18,088 

20,858 

11,522 

8,403 

5,802 

9,991 

6,377 

2,708 

454 

58 

22 


(•) 
6,026 
4,127 
9,311 
7,401 
5,595 

10,309 

12,925 
8,848 
6,197 
4,351 
8,239 

5,263 

2,477 

405 

54 

21 


(•) 
7,706 

6,220 

4,284 

6,186 
2,770 
1,598 
1,079 
1,687 

1,112 
418 
193 

41 
25 


(-) 
5,391 

9,383 

4,840 

4,564 
6,133 
3,508 
1,810 
3,149 

2,994 

2,010 

898 

234 

304 


1 

r 


») 
5,190 

1,831 

981 

559 

93 

38 

8 
3 


(•) 
2,575 

369 

1,794 

1,610 

725 

342 

78 

4 


(•) 
1 

y,685 

\ 2,405 

,Jl.3S7 

1 632 

285 

129 

45 

16 


(«) 
1,550 

2,967 

3,251 

3,372 

1,157 

879 

216 

121 


Nontaxable returns, total 


48,954 


62,311 


25,706 


125,979 


386,779 


339,733 


52,793 


40,654 


15,504 


9,706 


3,375 


2,875 


10,053 


29,495 


No adjusted gross income... 
Under $600 


(-) 
12,017 

14,896 
8,360 

10,309 

2,345 


(•) 
8,493 

16,437 
10,933 

12,067 

7,693 


8,093 

10,597 

( ■4,571 
2,445 


80,432 
20,440 

3,049 

22,053 


13,968 

12,582 
26,966 
140,448 
99,593 
53,379 
17,509 
21,834 


48,968 

5,707 
12,979 
62,031 
55,365 
41,774 
13,910 
83,999 


6,049 

(») 
7,834 
8,903 

12,170 

10,213 
2,921 


7,456 

(-) 
6,178 
4,447 
8,339 

3,003 

1,801 


(•) 
(«) 

9,614 

.- 4,158 


(♦) 
(«) 

2,730 

2,997 


(•) 

(•) 
(•) 


(•) 

(•) 
(•) 


3,968 
(•) 

( 5,355 


21,026 
(•) 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 


(•) 
7,990 




72,411 
49,390 
28,749 
35,564 


90,602 

188,479 

150,461 

1,447,265 


27,929 

17,214 

3,424 

18,415 


105 . 595 


694,421 


493,129 


69,823 


49,051 


23,679 


14,831 


6,548 


4079 


12,356 
2,193 
1,353 
3,534 


25,953 


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




34,171 

8,492 

125,488 


4 
1< 

3 


>6,556 
5,848 
0,835 


73 

46 

3,49 


7,750 
9,941 
1,501 




52,104 
20,912 
,5,542 


3 
1 

3 


5,203 
2,979 
6,012 


10,562 
6,189 
8,966 


15 
4 

21 


,701 
,570 
,279 




(') 
1,495 
1,697 


(•) 

327 
4,611 


1,818 
11,627 



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." 



128 Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 

Table 4.1— TOTAL RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, EXEMPTIONS TAXABLE INCOME AND TAX ITEMS 

BY ADJUSTED GROSS INCOME CLASSES— Continued ' ' ' 



Adjusted gross income classes 



Grand total 

Taxable returns, total 

Onder $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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... 



Dividends in adjusted 
gross income 



Number of 
returns 



(28) 



2,136,738 



1,654,337 



26,057 
105,539 
144,798 
159,648 

145,375 
132.729 
99,388 
94,417 
94,096 

252,585 

125,062 

74,733 

42,402 

86,741 

49,193 

15,725 

4,689 

820 

340 



432,401 



10,376 

10,351 
31,232 
172,501 
133,305 
66,197 
31,346 
27,093 



891,350 
587,007 
255,224 
403,157 



Amount 
(Thousand 
dollars) 



(29) 



14,246 
75,508 
114,060 
170,887 

185,160 
192,360 
193,805 
186,862 
207,415 

690,384 
526,717 
438,970 
302,404 
920,140 

1,040,729 
835,920 
545,567 
200, 505 
233,091 



463,163 



17,482 

3,141 
7,310 
75,840 
79,919 
48,455 
39,824 
191,192 



646,672 
1,000,734 

709,944 
5,180,544 



Interest received 



Number of 
returns 



(30) 



5,470,297 



3,609,906 



112,394 
351,202 
474,612 
441,840 

340,600 
315,017 
238,694 
215, .-91 
178,397 

439,940 

182,375 

96,997 

52,626 

96,877 

51,276 

15,709 

4,610 

807 

342 



49,609 

83,839 
138,359 
763,392 
507,829 
202,646 
67,977 
46,740 



3,193,699 

1,328,521 

443,417 

504,660 



(Thousand 
dollars) 



(31) 



7,100,969 



70,086 
298,764 
466,886 
500,000 

382,385 
346,389 
397,734 
284,606 
308,558 

765,489 
427,904 
294,336 
213,406 
450,553 

324,859 
145,239 
72,180 
22,180 
26,948 



1,402,416 



32,582 

30,368 

53,464 

456,397 

438,768 

229,026 

69,102 

92,709 



2,645,444 

1,681,363 

771,669 

2,002,493 



Pensions and annuities 
(taxable portion) 



Number of 
returns 



(32) 



40,797 
132,590 
200,429 

206,270 

139,571 
114,993 
80,568 
73,053 
56,233 
137,344 
57,442 
30,742 
13,517 
24,365 

12,653 

3,592 

1,204 

193 

66 



675,133 



6,238 

(•) 

25,968 
229,216 
239,703 
103,723 

42,053 

23,113 



1,232,111 
486,713 
137,348 
145,083 



(Thousand 
dollars) 



(33) 



4,425,159 



3,386,039 



42,507 
197,730 
373,170 
437,093 

373,084 
309,703 
220,828 
211,429 
169,244 
402,556 
201,707 
126,384 
68,131 
128,314 

80,072 

29,093 

11,757 

2,012 

1,225 



10,992 

(>) 

12,702 
233,469 
369,558 
224,955 

97,459 

87,782 



2,001,838 

1,369,316 

402,558 

651,447 



Rents and royalties 



Number of 
returns 



(34r 



1,468,764 



858,329 



25,877 

66, 828 

104,994 

110,774 

85,043 
63,109 
47,681 
45,895 
51,724 

111,753 
46,090 
28,505 
15,454 
29,982 

17,600 

5,033 

1,589 

279 

114 



610,435 



15,269 

30,101 
65,402 
230,714 
170,225 
55,057 
26,253 
17,409 



901,499 
308,190 
113,238 
145,337 



Amount 
( Thou sand 
dollars) 

— urr 



2,391,950 



19,935 
58,321 
101,665 
128,285 

123,693 
92,630 
79,082 
80, 597 

117,783 

249,492 
128,388 
117,918 
83,747 
175,031 

150,059 

66,605 

31,626 

10,756 

5,505 



570,825 



24,842 

14,189 
35,233 
162,639 
166,287 
75,839 
37,093 
54,703 



824,328 
530,511 
255,807 
781,304 



Number of 
returns 



'T36r 



(•) 

11,399 
24,634 
19,684 

20,036 
22,186 
16,416 
10,010 
4,865 

25,201 
13,280 
4,922 
3,286 
7,268 

4,175 

2,363 

536 

131 

56 



103,575 



19,372 

11,452 
11,586 
30,963 
16,881 

12,736 

5,580 



162,517 
78,386 
25,723 
36,202 



( Thousatd 
dollars) 



Trrr 



144,012 



(•) 

15,254 
7,809 

7,170 

10,040 

10,922 

5,770 

1,526 

12,493 
8,765 
7,221 
5,114 

11,048 

12,610 
7,814 
6,018 
2,356 
2,354 



94,116 



7,003 

5,034 

15,088 

6,634 

9,772 

11,802 



114,604 
43,050 
12,645 
67,827 



Estates and trusts 



Number 

of 
returns 



(38) 



(• 




12 


779 


11 


003 


8 


752 


13 


191 


16 


755 



22,769 
14,382 
9,132 
6,050 
10,994 

8,107 
2,942 

1,047 

183 

82 



23,096 



"FT 
7,171 

10,917 
4,471 



44,607 
41,239 
23,814 
53,804 



(Thousand 
dollars) 



"T35T 



423,695 



(•) 

13,965 
7,412 

8,116 
27,453 
42,107 

49,284 
45,494 
34,801 
25,984 
51,327 

52,220 

30,269 

21,548 

8,298 

5,161 



Ik, 



25,900 



~vn — 

4,663 

12,096 
7,650 



39,383 

79,430 

50,627 

279,658 



Number 

of 
return; 



Twr 



3,013 



6,5tA 



(•) 



1,226 

983 

478 

156 

64 

12 
7 



(•) 



r=r 



't 



(•) 



(•) 
(•) 
(•) 

2,762 



(Thousand 
dollars) 

-fsn — 



10,737 



9,881 



(•) 



(•) 



1,312 
1,072 



569 

334 

26 

54 



(-) 



(•) 
(•) 



(«) 
(•) 
(•) 

5,147 



Partnership and estates and trusts 
not allocable 



Adjusted gross income classes 



Number 
of 

returns 



Amount 
(Ihousmid 
dollars) 



Number 

of 
returns 



( Thous. 
dolla 



Other 

sources 

(net) 

(Thousand 
dollars) 



Statutory adjustment 



Number of 
returns 



(Thousand 
dollars) 



Standard deduction 



Total 
deductions 



(Thousand 
dollars) 



( ThousanJ 
dollars) 



(Thousand 
dollars) 



10 percent 



( Thousand 
dollars) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(43) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



3,687 



7,233 



382,705 



239,521 



9,449,851 



3,496,588 



1,949,494 



13,627 



39,940 



2,072 



2,649 



392,918 



206,545 



7,121,312 



1,737,092 



1,080,659 



933,415 



{•) 



6,004 



2,154 
1,136 



(■) 



14,551 



7,783 
4,298 



5,085 



1,718 
842 



(•) 



(•) 
(-) 



131 
558 



4,491 
33,024 
38,127 
13,789 

39,349 

15,895 
31,350 
24,300 
12,528 

43,701 
27,038 
13,478 
14,266 
36,379 

24,518 
12,144 
4,743 
2,445 
853 



(-) 
15,948 
13,939 

15,135 
15,617 

9,009 
14,956 

8,903 

27,049 
18,225 

8,075 
5,218 
7,412 
4,419 
1,236 
335 



(.) 

17,186 

10, 548 

20,025 
12,767 
8,012 
14,674 
11,908 

29,233 
24,273 
15,030 
9,144 
14, 652 

11,834 

4,264 

1,661 

772 

441 



64,550 
227,931 
402,139 
474,493 

429,959 
407,355 
369,845 
356,493 
326,313 

851,222 
473,492 
320,407 
224,173 
577,006 

603,786 
411,095 
307,739 
132,845 
160,469 



122,172 
236,481 
296,542 
236, 533 

176,392 
129,542 
95,743 
96,085 
89,430 

181,101 

45,727 

16, 571 

5,795 

7,188 

1,567 
189 
30 

1 
3 



47,533 
97,551 
139,262 
119,117 

98,562 
84, 581 
70,792 
81,497 
84,396 

180,470 

45,303 

16,566 

5,707 

7,471 

1,628 

189 

30 

1 

3 



118,869 
231,576 
238,495 
128,448 

34,493 

(-) 



(•) 



47,006 
96,381 
136,313 
70,861 

21, «2 

(.) 



(•) 



(•) 
12,952 
108,085 

141,899 

127,913 

95,743 

96,085 

89,430 

181,101 

45,560 

16,571 

5,795 

7,188 

1,567 
189 

30 



(•) 
4,119 
48,255 
77,520 
83,100 
70,792 
81,497 
84,396 

180,470 

45,220 

16,566 

5,707 

7,471 

1,628 
189 
30 

1 
3 



(-) 



(-) 



(-) 



(-) 



'10,211 



25,562 



32,977 



2,328,539 



1,759,496 



(.) 
(•) 

(•) 



(-1 
(-) 

(•) 



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 Limitations of the Ebta. 



(•) 



(-) 



(.) 



(•) 



^131,848 

3,083 

3,144 

41,524 

47,645 

16,857 

3,743 

5,641 



(•) 
10,299 
13,511 

(-) 



(•) 
13,347 
11,259 

(-) 



79,549 
117,417 
603,505 
548,285 
308,552 
152,782 
513,449 



167,790 

215,367 

874,993 

419,973 

58,591 

15,948 

6,334 



73,886 

96,191 

413,651 

235,060 

35,548 

10,716 

3,787 



151,582 

204,024 

851,311 

414,227 

58,591 

15,612 

2,422 



73,275 
95,271 

410, 500 

233,740 

35,548 

10,559 

1,474 



16,208 
11,843 
23,682 

(-) 

(•) 
3,912 



611 

920 

3,151 

(•) 

(») 
2,313 



10,240 
6,004 
2,154 

2,170 



11,241 
14, 551 
7,733 
11,967 



(•) 
(•) 
(•) 



(») 
(•) 
(•) 
1,980 



73,578 
130,008 
42,615 

136,504 



55,763 
63,626 
27,049 
45,023 



60,546 
67,385 
29,233 
82,357 



2,979,203 

2,111,507 

896,130 

3,463,011 



2,644,890 
593,521 
181,105 

77,072 



1,268,513 

423,609 

180,474 

76,898 



2,462,735 
38,544 



(•) 



1,209,453 
23,998 



(>) 



182,155 

554,977 

181,105 

76,905 



59,060 
399,611 
180,474 

76,814 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



129 



Table 4.1— TOTAL RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOKE AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 



Adjusted gross income classes 



Itemized deductions 



(Thousand 
dollars) 



Exemptions 



(Thousand 
dollars) 



Number of 
returns 
with no 
taxable 
income 



Taxable income 



Number of 
returns 



(Thousend 
Millars) 



Ineome tax 
before 
credits 

(Thousand 
doJJarsJ 



Surcharge 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



Tax credits 



Retirement income 
credit 



Amount 
(Thousand 
dollars) 



Investment credit 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(56) 



(57) 



(53) 



(59) 



(60) 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



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 $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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100, OCO 

$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... 

Ihder $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 



3,280,707 



7,250,435 



2,533,171 



6,040,656 



7,219,475 



2,932,232 



131,253 



35,613 
195,070 
290,713 
314,431 

251,769 
236,022 
184,239 
150,504 
123,755 

300,739 

148,660 

84,889 

48,630 

93,837 

52,009 

16,250 

4,802 

842 

347 



17,017 
130,330 
262,877 
355,376 

331,398 
322,774 
299,053 
274,996 
241,918 

670,751 
428,189 
303,842 
218,466 
569,535 

602,158 
410,906 
307,710 
132,844 
160,466 



189,342 
564,668 
956,860 
953,183 

773,618 
672,707 
512,466 
469,822 
407,261 

921,815 
381,838 
195,128 
108,676 
206,473 

110,016 

34,433 

9,901 

1,753 

719 



157,785 
431,551 
537,255 
551,014 

428,161 
365,564 
279,982 
246,589 
213,185 

481,840 
194,387 
101,460 
54,425 
101,025 

53,576 

16,439 

4,832 

843 

350 



27,031 

300,886 

696,952 

1,052,098 

1,144,588 
1,293,909 
1,208,434 
1,271,167 
1,284,206 

4,062,577 
2,482,662 

1,744,880 
1,156,828 
3,076,605 

2,903,002 

1,759,851 

1,081,297 

430,559 

529, 620 



3,764 
43,061 
104,309 
161,743 

180,033 
208,475 
200,697 
216,345 
224,752 

756,309 
511,832 
402,133 
284,352 
896,089 

1,095,406 
822,636 
573,504 
238,116 
295,919 



(») 

66,621 
229,677 
276,232 
323,573 
322,501 
260, 635 
237,462 
210, 626 

477,613 
193,730 
101,085 
54,372 
100,538 

53,400 

16,388 

4,819 

840 

348 



357 
3,673 
6,385 

8,914 
12,661 
13,540 
15,129 
15,837 

55,526 
37,725 
29,790 
21,205 
66,503 

81,767 
61,431 
42,829 
17,733 
22,145 



14,215 
106,720 
156,878 
174,278 

125,842 

105,742 

80,736 

51,878 

74,972 

129,998 
52,560 
32,495 
16,187 
27,700 

15,191 

5,107 

1,352 

189 

89 



265 
5,225 

14,546 
16,109 

14, 665 
13,793 
11,412 
5,796 
11,281 

18,315 
6,501 
4,340 
2,056 
3,618 

2,032 

576 

182 

26 

15 



13,146 
14,624 
9,433 



7,297 
9,289 

20,183 

14,640 

8,965 

5,919 

14,114 

10,763 

4,073 

1,495 

331 

156 



(•) 



1,575 
914 



617 
1,496 

2,601 
2,039 
1,734 
1,563 
4,253 

4,436 
2,245 
1,895 
920 
1,258 



747, 536 



1,459,701 



4,695,198 



328,104 



209,571 



30,961 



502 



309,129 



26,080 



16,887 



3,376 



7,446 
23,901 
205,404 
232,528 
169,473 
61,764 
47,020 



5,Du4 
21,226 
189,854 
313,225 
273,004 
142,066 
514,662 



147,337 

293,958 
383,327 
1,766,615 
1,314,045 
506,482 
176,967 
106,467 



86,224 

175,236 
239,768 
,019,661 
544,212 
137,007 
35,055 
27,989 



60,736 
108,289 
91,057 
42,6! 
25,3( 



11,640 
60,396 
45,759 

39,380 
51,896 



1,615 
3,593 
6,585 
5,638 
8,530 



7,856 
3,666 



226 
276 



58,292 
104,072 
86,959 

38,718 
21,088 



1,590 
8,373 
6,320 
5,190 
4,607 



8,987 



531 
2,821 



1,536,393 
985,919 
304,312 
454,033 



1,710,690 

1,687,897 

715,656 

3,386,113 



7,252,783 

2,930,205 

927,428 

1,055,461 



2,237,163 

22,173 

2,237 

3,529 



2,030,344 

1,557,267 

483,130 

527,626 



2,234,641 
6,247,223 
4,064,229 
15,170,629 



335,309 
1,037,119 

756,586 
5,121,421 



582,153 

1,357,941 

477,387 

525,763 



10,644 

66,233 

55,543 

381,334 



740,132 
459,282 
131,004 
150,890 



57,618 
61,505 
18,353 
19,355 



43,463 
47,422 
20,479 
60, 560 



3,371 
5,806 
2,354 

20,800 



Tax credits — Continued 



Adjusted gross income classes 



Foreign tax credit 



Number of 
returns 



Amount 

(Thousand 
dollars) 



All Other tax credits 



Number of 
returns 



(Thousand 
dollars) 



Income tax 
after 
credits 



f TTlousOnd 
dollars) 



Tax from 

recomputing 

prior year 

investment credit 



Number of 
returns 



Amount 

(Thousand 



Self -employment tax 



Number of 
returns 



(Thousand 
dollars) 



Taxpayments 



Income tax withheld 



Number of 
returns 



Amount 

( Thousand 



Excess social security 
taxes Wthheld 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(69) 



(70) 



(71) 



(72) 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



(80) 



(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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 'jnder $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 



46,407 



6,653 



6,026 



811,201 



169,153 



2,676,699 



2,204,425 



15,526 



5,553 



1,087 



7,555,362 



5,572 



537,472 



146,869 



2,085,073 



(-) 



3,205 
2,968 
4,150 
9,275 

7,473 
3,569 

1,577 
292 
142 



(») 



468 

490 

585 

2,122 

2,935 
3,142 
2,502 

853 
1,347 



(-1 



178 
89 
45 
4 



22 
212 
30 



(') 



3,451 
37,992 
93,071 
150,279 

173,199 
206,708 
201,989 
225,013 
227,776 

790,056 

540,173 

425,349 

I 301,350 

, 952,532 

1,167,733 
877,943 
611,709 
254,090 
314,944 



(•) 
4,127 

5,442 



2,165 
1,700 
1,029 
2,348 

1,657 

304 

402 

117 

53 



(-) 



225 

223 

372 

1,364 

541 
370 
216 
184 
158 



11,709 
35,219 
52,844 
52,293 

44,697 
42,701 
37,437 
34,431 
23,621 

79,572 
41,067 
21,732 
13,529 
27,277 

14,202 

3,768 

1,109 

188 

76 



1,119 
3,838 
7,347 
9,224 

9,239 
8,868 
10,905 
10,688 
7,124 

27,555 

15,726 

8,947 

5,693 

12,124 

6,237 

1,638 

479 

84 

34 



53,739 
132,116 
248,693 
261,809 

209,747 
217, 503 
163,529 
143,623 
115,279 

273,943 
98,182 
48,066 
24,173 
45,025 

24,545 

7,315 

2,211 

395 

180 



6,454 
23,846 

70,729 
102,609 

106,156 
142,212 
128,974 
127,472 
126,807 

391,605 
198,534 
120,226 
73,933 
183,326 

190,845 

94,004 

36,193 

6,984 

3,n9 



(•) 



(♦) 

(*) 
10,410 

13,828 
8,506 
3,033 
1,326 
5,321 

4,870 

1,800 

573 

110 

35 



(•) 



(•) 

(•) 
332 

1,019 
859 
382 
160 

1,073 

1,593 

799 

295 

57 

15 



(•) 



(•) 



(») 



(•) 



3,976 



273,729 



22,285 



591,626 



69,697 



(•) 



(») 



(«) 



(♦) 



(•) 



(«) 



(«) 



(-) 



(•) 

15,275 

44,520 

120,794 

55,445 

19,245 

3,914 

6,592 



(«) 



622 

2,183 
3,950 
4,955 
2,096 
1,514 
1,580 



(•) 

43,348 

65,303 

272,174 

145,782 

39,874 

13,627 

4,961 



(•) 
1,758 
4,490 
23,902 
18,645 
8,943 
4,182 
5,659 



(•) 



(•) 
(•) 



(») 



(•) 

(•) 



(») 
(•) 
7,224 
32,841 



(») 
(«) 

274 
16,024 



(-) 

(.) 
1,490 
1,188 



(«) 
(•) 



92 

706 



284,793 
1,034,685 

790,056 
5,445,828 



6,160 

6,997 

2,251 

10,339 



463 
1,445 

415 
3,703 



419,202 

188,671 

80,120 

123,208 



42,233 

48,065 
27,804 
51,051 



1,283,022 
863,717 

278,979 
250,981 



267, 676 
634,892 
391,642 
910,215 



(») 

12,948 
13,339 
25,640 



(») 

837 
1,021 
5,257 



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



130 Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 

Table 41 -TOTAL RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Grand total. 



Taxable returns, total. 



Under W.OOO 

$1,000 under $2,000 

12,000 under $3,000 

.3,000 under $4,000 

,000 under $5,000 

*5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $1U,0U0 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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.., 
Ret»ims $10,000 under $15,000, 
Returns $15,000 or more , 



Taxpayments — Continued 



Refundable credits 



Number of 
returns 



(82) 



202,183 



93,727 



(*) 

20,125 

12,768 

6,978 
7,911 



14,874 

6,791 
3,038 
1,938 
5,363 

3,072 
1,224 



557 

136 

59 



108,456 



(Thousand 
dollars) 



12,756 

19,180 
15,739 
30,587 
16,558 

10,887 

2,749 



139,608 
29,055 
11,282 
22,238 



(83) 



(•) 



703 
810 
284 
357 



1,683 

3,005 
360 
753 

1,634 

3,439 

2,339 

1,937 

755 

496 



Payments on 
1968 declaration 



Number of 
returns 



(84) 



1,596,066 



1,494,765 



4,803 



719 

693 

562 

1,066 

641 

464 

658 



5,708 

1,865 

1,462 

14,822 



(•) 
) 46,539 
( 100,675 
135,606 

138,364 

113,514 

j 107,494 

(103,602 

1 85,897 

I 238,653 
131,155 
78,587 
45,956 
89,542 

49,824 

15,782 

4,708 

820 

338 



101,301 



9,763 

8,865 

23,518 

23,395 

I 16,523 

! 7,743 

11,494 



Amount 
(Thousand 



(85) 



4,366,458 



4,322,498 



(•) 

8,055 
22,199 
44,357 

57,627 
57,440 
69,793 
90,057 
79,788 

322,655 

272,252 
250,497 
200,065 
630,935 

801,113 
629,652 
434,411 
166,362 

184,267 



Tax due at time 
filing 



Number of 
returns 



(86) 



43,959 



380,336 
557,348 
239,818 
418,564 



7,276 

1,549 

5,452 
6,306 
5,850 
2,193 
15,333 



104,210 

359,759 

323,531 

3,578,958 



96,243 

307,463 
344,214 
304,841 

231,998 
192,753 
140,350 
135,395 

124,588 

292,703 

128,630 

70,642 

35,599 

70,478 

37,682 

12,411 

3,581 

643 

271 



Amount 
(Thousand 



(87) 



228,596 



(«) 

I 13,851 

I 37,449 

108,362 

43,517 

14,279 

6,137 

3,191 



1,278,166 
827,834 
293,115 
359,966 



2,892 

26,504 
44,459 
55,510 

56,133 
57,342 
44,203 
50,872 
54,113 

160,419 

116,409 

93,503 

62,244 

209,565 

240,372 
187,288 
160,745 
86,249 
133,380 



Overpayment 



Number of 
returns 



(88) 



2,449,002 



1,713,061 



16,190 



(«) 

483 
1,739 
7,338 
3,424 
1,224 

860 



144,666 

263,340 

160,616 

1,289,768 



121,213 
239,572 
238,134 

193,627 
172,811 
138,531 
111,194 
86,007 

187,096 
65,423 
30,618 
18,701 
30,502 

15,847 

4,019 

1,247 

200 

79 



( Thousand 
dollars) 



(89) 



617,938 



735,941 



26,539 

63,126 
79,955 
299,514 
171,283 
57,589 
21,370 
16,565 



1,376,535 
714,959 
188,273 
169,235 



6,009 

16,719 
37;430 
43,767 

37,703 
41,106 
30,631 
32,525 
26,283 

59,118 
34,928 
30,435 
29,732 
60,529 

62,851 
34,121 
21,165 

6,046 
6,840 



Overpayment refund 



Number of 
returns 



(90) 



1,354,997 



111,960 



9,910 

2,733 
5,737 
28,708 
24,052 
14,110 
5,831 
20,879 



195,006 

176,499 

59,989 

298,402 



56,636 

101,691 
211,460 
206,185 

153,923 

152,775 

108,582 

87,186 

71,835 

139,276 

34,958 

12,764 

5,595 

8,318 

2,894 

673 

210 

26 

10 



Amount 
(Thousand 



Credit on 1969 tax 



Number of 
returns 



(91) 



439,726 



346,681 



693,129 



22,118 

61,906 
75,600 
292,456 
162,879 
49,253 
16,181 
12,736 



1,256,365 

584,227 

140,363 

67,171 



14,068 
33:641 
38,180 

30,434 
36,572 
23,666 
20,295 
20,296 

39,397 

16,617 

12,767 

12,426 

16,568 

13,221 

6,227 

4,584 

936 

921 



(92) 



460,111 



93,045 



5,557 

2,614 
4,945 
26,764 
22,379 
11,264 
4,649 
14,873 



169,926 

137,290 

39,857 

92,653 



(*) 

22,019 
34,585 
39,543 

42,653 

24,445 
35,619 
30,543 
16,151 

52,591 
33,523 
20,062 
14,296 
24,724 

13,818 

3,600 

1,118 

180 

72 



(Thousand 
dollars) 



(•) 
5,705 

9,051 
9,231 

13,928 

5,471 



141,245 

152,902 

53,254 

112,710 



(93) 



271,257 



(«) 

2,651 
3,789 
5,586 

7,270 
4,534 
6,965 
12,230 
5,987 

19,721 
18,310 
17,668 
17,306 
43,961 

49,631 

27,893 

16,582 

5,110 

5,919 



18,916 



(•) 



1,944 
1,673 

4,028 

6,006 



25,080 
39,209 
20,132 
205,751 



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 sanipling variability. However, the data are included in the appropriate totals, 

^Adjusted gross income less deficit, 

^Deficit. 

^Negative "Other sources," 

*Less than $500. 

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



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



131 



Table 4 2— JOINT RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, EXEMPTIONS, 

BY ADJUSTED GROSS INCOME CLASSES 



TAXABLE INCOME, AND TAX ITEMS, 



djusted gross income classes 


Number of 
returns 


Number of 
exemptions 






Salaries 


and wages 


Business or 


profession 


Farm 


Adjusted 
gross 
income 


(gross) r 


Net profit 


Net loss 


Net profit 


Net loss 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








(Thousand 




(Thousand 




(Thousimd 


returns 


(Thousand 


returns 


(Thousartd 


returns 


(Thousand 








dotlors) 




dollars) 




dollars) 




dollars) 












Grand total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


3,899,259 


14,139,044 


'32, 380,577 


2,229,310 


12,725,412 


452,540 


2,113,295 


87,377 


245,909 


251,504 


495,143 


121,402 


265,342 


'axable returns, total 


2,446,586 


8,638,593 


29,308,723 


1,642,822 


11,341,423 


293,326 


1,941,153 


41,035 


112,023 


111,183 


374,725 


55,718 


142,184 


Under $1,000 


- 


- 


- 


- 


- 


- 


: 


: 


- 


_ 


- 




- 


- 


$1,000 under $2,000 


- 


$2,000 under $3,000 


71,669 


215,174 


193,001 


40,009 


30,524 


7,774 


14,259 


1 2,853 


2,549 


( 5,714 
t 18,340 


8,220 




2,521 


2,200 


$3,000 under $4,000 


276,893 


966,631 


976,670 


169,597 


452,059 


28,122 


45,301 


28,633 




4,164 


4,096 


$4,000 under $5,000 


310,723 


1,084,190 


1,403,030 


192,408 


656,096 


30,872 


67,626 


2,843 


2,197 


15,794 


38,133 




8,817 


6,163 


$5,000 under $6,000 


257,639 


920,341 


1,416,050 


166,339 


702,836 


23,126 


62,890 


3,139 


3,695 


10,180 


26,004 




5,287 


6,593 


$6,000 under $7,000 


243,024 


864,600 


1,581,628 


173,667 


893,256 


20,577 


65,619 


3,450 


3,515 


9,135 


20,880 




6,035 


5,153 


$7,000 under $8,000 


190,032 


668,374 


1,419,900 


141,457 


798,316 


22,194 


91,207 


3,025 


4,676 


8,657 


23,283 




4,289 


6,636 


$8,000 under $9,000 


177,931 


640,403 


1,517,521 


129,549 


789,207 


22,441 


•ii.zn 


3,360 


2,773 


9,240 


24,400 




2,572 


4,964 


$9,000 under $10,000 


155,031 


556,453 


1,467,090 


107,594 


773,929 


11,345 


60,569 


4,273 


6,022 


5,788 


19,975 




2,518 


4,191 


$10,000 under $15,000 


360,366 


1,284,725 


4,380,293 


257,545 


2,359,580 


52,219 


299,185 


6,059 


9,430 


12,314 


53,840 




7,138 


14,562 


$15,000 under $20,000 


149,183 


541,265 


2,565,242 


100,698 


1,181,069 


24,129 


211,793 


3,333 


7,626 


7,104 


47,706 




3,015 


8,103 


$20,000 under $25,000 


74,057 


268,211 


1,647,994 


48,228 


630,018 


14,056 


151,462 


1,885 


3,514 


3,106 


24,191 




1,335 


5,450 


$25,000 under $30,000 


42,222 


154,848 


1,154,523 


26,173 


376,831 


9,605 


127,647 


1,124 


2,947 


1,012 


5,474 




1,285 


5,539 


$30,000 under $50,000 


78,371 


297,429 


2,995,633 


50,524 


904,663 


16,343 


302,030 


2,406 


12,035 


2,905 


24,940 




3,118 


18,136 


$50,000 under $100,000 


41,689 


158,000 


2,309,516 


27,234 


727,030 


8,065 


226,332 


2,014 


14,692 


1,423 


19,239 




1,943 


24,303 


$100,000 under $200,000.... 


13,125 


50,289 


1,760,832 


3,432 


337,439 


1,869 


32,536 


758 


12,732 


354 


6,420 




729 


11,293 


$200,000 under $500,000 

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


3,707 


14,107 


1,071,179 


2,664 


132,926 


4S7 


22,649 


375 


13,293 


97 


1,952 




335 


9,649 


663 


2,542 


442,333 


490 


29,534 


79 


5,100 


95 


6,123 


19 


1,156 




77 


2,385 


$1,000,000 or more 


261 


1,011 


505,738 


214 


15,610 


23 


5,526 


33 


4,204 


6 


174 




35 


2,163 


Nontaxable returns, total 


1,452,673 


5,450,451 


13,071,356 


586,488 


383,991 


159,214 


172,136 


46,342 


133,888 


140,316 


120,423 


65,634 


123,161 


No adjusted gross income... 


44,513 


159,871 


=204,342 


7,335 


20,147 


(*) 


(*) 


19,154 


79,851 


(•) 


(•) 




17,222 


63,754 




71,801 
90,318 


272,253 
330,949 


26,129 
74,409 


22,822 
29,437 


9,385 
21,075 


15,631 
18,377 


5,422 
11,171 


2,566 
4,384 


1,875 
3,964 


23,630 
17,066 


7,696 
9,441 




8,132 
8,142 


5,903 


$600 under $1,000 


10,013 


$1,000 under $2,000 


474,836 


1,705,725 


729,851 


219,130 


269,215 


60,599 


STfiX 


5,453 


3,471 


50,728 


42,904 




13,980 


10,939 


$2,000 under $3,000 


478,484 


1,807,131 


1,193,632 


210,123 


343,414 


36,504 


42,907 


8,553 


6,656 


37,034 


35,858 




U,167 


14,270 


$3,000 under $4,000 


193,769 


783,772 


634,567 


66,385 


117,296 


16,009 


21,858 


2,796 


2,118 


5,393 


6,433 








$4,000 under $5,000 


62,229 


261,441 


271,341 


21,11.0 


55,639 


6,674 


12,832 


1,590 


1,760 


2,744 


7,532 








$5,000 or more 


31,718 


129,259 


295,769 


10,046 


42,820 


3,225 


15,156 


1,836 


34,193 


2,375 


9,326 




1,134 


12,532 


Returns under $5,000 


2,080,240 
1,052,771 


7,537,187 
3,769,296 


^5,348, 786 
7,579,459 


973,456 
727,432 


2,029,849 
3,986,255 


222,757 
102,537 


284,166 
389,411 


50,207 
13,659 


104,439 
31,378 


177,789 
45,091 


186,136 
120,827 




80,052 
21,655 


123,086 


Returns $5,000 under $10,000. 


34,407 


Returns $10,000 under $15,000 


361,290 


1,288,272 


4,391,268 


258,091 


2,361,140 


52,355 


300,012 


6,070 


9,388 


12,562 


56,272 




7,173 


15,331 


Returns $15,000 or more 


401,958 


1,494,239 


15,061,064 


265,331 1 4,348,168 


74,891 


1,139,706 


12,441 


100,204 


16,062 


131,908 




12,522 


92,468 
















Sales of property other than 






Partnership 




Sales of capital assets 




sales of depre- 
ciable property 




capital 


assets 


Adjusted gross income classes 


Net pi 


ofit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 


Number of 
returns 


Amount 

(Tftouamd 
dallars) 


Number of 
returns 


Al 
(77, 
do 


Qount 

OUSKld 

Itari) 


Number of 
returns 


Amount 

(Thousand 
dolUrs) 


Number of 
returns 


Amount 

( Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

fTTiousand 
dollars) 


Number of 
returns 


Amount 

(Thousmtd 
dollars) 




(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Grand total 


148,185 


1,503,138 


44,731 


213,260 


980,511 


3,590,779 


110,106 


7 


5,842 


38,407 


44,610 


5, 


173 


5,813 


13,494 


26,597 


Taxable returns, total 


123,055 


1,464,497 


30,953 


115,793 


751,657 


3,368,233 


84,952 


6 


0,031 


25,665 


35,662 


4,443 


5,319 


7,567 


12,526 


Under $1,000 


- 


- 


- 




- 


- 


: 


: 




- 


_ 


_ 




- 


_ 


- 


_ 


$1,000 under $2,000 


- 


$2,000 under $3,000 


(♦) 


(•) 


- 




- 


8,528 


4,017 


(») 


( 


») 


, l'*' 


(•) 




- 


- 


- 


- 


$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 


I 13,922 


33,822 


10,919 




10,094 


46,788 
74,716 

49,802 


31,264 
57,304 

59,045 


7,593 
13 234 




4,659 

9,767 
9,707 




5,438 


8,618 


(») 




(«) 


3,710 


1,611 


$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 


8,310 


31,924 
40, on 


} 3,333 




3,472 


54,856 
( 51,990 
} 43,306 


36,894 
54,397 
93,699 


14,173 






3,651 


3,334 


I (•) 




(») 


- . 


. 


$9,000 under $10,000 




) 






( 54,253 


115,770 


( 16,220 




9,154 


1 ( 


7,922 


5,391 


' 


- 


~ 


/ 


~ 


$10,000 under $15,000 


13,907 


105,452 


2,692 




7,029 


129,895 


278,637 


I 






1 












( 1,682 


2,773 


$15,000 under $20,000 


15,711 


100,752 


2,354 




3,886 


71,794 


209,812 


8,395 




6,081 


' 2,041 


4,569 


1, 


240 


1,866 


{ 




$20,000 under $25,000 


9,602 


36,896 


1,679 




1,420 


41,481 


168,271 


5,294 




4,005 


1,293 


2,994 








\ 695 


1 475 


$25,000 under $30,000 


8,200 


75,523 


2,205 




5,697 


26,289 


133,813 


3,841 




2,965 


1,078 














$30,000 under $50,000 


18,502 


283,010 


3,163 




13,749 


52,921 


357,289 


8,343 




7,038 


1,591 


2,900 




338 


343 






$50,000 under $100,000 


12,842 


323,579 


2,629 




17,367 


31,167 


447,525 


4,829 




3,980 


972 


2,604 




178 


967 


523 


3,218 


$100,000 under $200,000 


4,099 


204,694 


1,132 




12,337 


9,769 


355,919 


2,293 




2,121 


355 


1,318 




77 


404 


253 


1,120 


$200,000 under $500,000 


1,182 


111,168 


615 




17,043 


3,241 


372,643 


293 




257 


166 


755 




31 








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


213 


36,653 


160 




3,225 


610 


214,747 


42 




39 


38 


217 




V 


74 


41 


193 


$1,000,000 or more 


63 


22,148 


72 




10,479 


246 


327,132 


11 




10 


19 


117 




2 








Nontaxable returns, total,... 


25,130 


33,643 


13,778 


97,463 


228,854 


222,495 


25,154 


15,813 


12,742 


3,950 


(*) 


(•) 


5,927 


14,071 


No adjusted gross income... 


(•) 


(*) 


(•) 




(•) 


10,066 


39,619 


(*) 


(•) 


(•) 


(«) 


(•) 




(♦) 


(•) 


M 


Under $600 .,.., 


> 7,884 


9,145 


(») 




(•) 


6,926 
15,570 
53,817 


4,003 

7,653 

30,294 


3,322 
9,821 




2,953 
4,006 


7,076 


(•) 
2,409 


1 (•) 


! 


- 


(*) 
(•) 


(«) 




- 


$1,000 under $2,000 


(*) 


$2,000 under $3,000 


!■ U,850 


16,730 


f 






72,532 


51,038 


















$3,000 under $4,000 


\ 7,925 




28,504 


47,367 


35,617 














- 


- 


3,403 


6,430 


$4,000 under $5,000 

$5,000 or more 


j 2,906 


8,242 


) 






11,503 
11,073 


10,813 
43,458 


> 10,078 




7,U'79 


4,078 


2,865 


(») 


" 


(*) 








32,620 
26,147 


48,413 
93,520 


14,091 
13,401 




78,470 
26,230 


347,813 
263,516 


271,622 
422,054 


31,451 
30,731 


20,204 
21,133 


17,195 
9,239 


11,076 
12,501 


(•) 
(•) 




(*) 
(♦) 


7,740 
1,372 


10,681 


Returns $5,000 under $10,000. 


3,786 


Returns $10,000 under $15,000 


18,908 


105,453 


2,374 




7,973 


130,574 


280,269 


14,394 




7,364 


4,379 


3,018 


(*) 




(•) 






Returns $15,000 or more 


70,510 


1,250,747 


14,365 




100,532 


238,608 


2,616,834 


33,530 


26,636 


7,594 


13,015 


1,544 









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." 



132 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



Table 4.2— JOINT RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS 





Dividends 


in adjusted 


' 






Pensions ar:d 

annuities 

(taxable portion) 


Rents and royalties 


Estates and trusts 


Adjusted gross incorre 


gross income 




Net income 


Net loss 


Net income 


Net loss 


classes 


Number of 
returns 


Amount 
f Thousand 
dollars) 


Number of 
returns 


AjBOunt 
(Ihousend 
dollars) 


Number of 
returns 


Amount 

(Thousartd 
thllars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 

(hilars) 


Number 
of 

returns 


Amount 
(Thousand 
dollars) 


Number 
of 

returns 


Amoun: 
(Thousand 
dollars) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 




1,079,906 


4,045,388 


3,115,802 


4,223,431 


1,202,836 


2,917,052 


844,142 


1,453,891 


138,013 


158,198 


62,377 


168,785 


2,337 


3,494 




Taxable returns, total 


851,579 


3,329,612 


2,070,063 


3,406,925 


771,793 


2,184,148 


517,983 


1,141,876 


134,204 


107,260 


55,436 


161,303 


2,045 


3,1C9 


Under $1,000 


(•) 

43,641 

74,025 

60,093 
64,584 
43,312 
52,108 
57,974 

158,972 
87,239 
51,575 
32,275 
65,918 

37,872 

12,577 

3,608 

646 

254 


(•) 

24,614 

55,202 

52,136 
53,560 
58,047 
69,123 
76,557 

319,798 
271,861 
214,903 
176,688 
555,767 

658,183 
604,805 
369,581 
143,902 
123,816 


52,472 
212,335 
245,953 

199,967 
209,030 
156,441 
154,788 
126,907 

327,470 

140,053 

71,279 

40,710 

75,025 

40,406 

12,732 

3,592 

645 

258 


33,069 
190,464 
234,981 

205,785 
198,810 
169,868 
182,464 
198,933 

517,708 
298,762 
210,834 
155,837 
343,993 

255,562 

115,401 

57,826 

16,723 

19,905 


25,553 

86,464 

119,527 

84,301 
81,063 
58,574 
54,434 
46,756 

102,984 
44,338 
22,221 
10,234 
20,713 

10,400 

2,994 

1,012 

168 

52 


37,624 
155,038 
234,864 

226,182 
222,665 
164,764 
171,143 
137,265 

298,349 
167,386 
97,445 
49,854 
115,283 

67,735 

25,537 

10,102 

1,803 

1,104 


9,202 
48,596 
65,204 

47,337 
44,770 
32,666 
37,703 
43,127 

80,008 
34,438 
19,261 
12,093 
23,839 

14,144 

4,064 

1,239 

212 

30 


7,669 
50,904 
62,338 

68,292 
48,705 
37,637 
64,405 
92,011 

173,950 
91,673 
69,362 
57,867 

118,015 

115,038 

49,392 

23,697 

6,440 

3,981 


(*) 

13,739 

12,745 

14,532 
13,306 
15,293 

1 13,218 

19,638 
10,278 
4,016 
2,784 
5,555 

3,416 

2,163 

454 

108 

38 


(•) 

12,444 
6,120 

6,391 
6,083 
10,400 

5,603 

9,194 
6,321 
4,608 
3,691 
8,419 

10,037 
7,082 
4,617 
2,138 
1,592 


(•) " 
> 7,261 

I 9,797 

8,722 
6,232 
3,931 
3,198 
6,677 

5,130 

2,093 

719 

132 

58 


(*) 
5,118 

23,545 

11,155 
12,178 
13,010 
10,134 
26,650 

22,513 
16,044 
10,784 
5,141 
4,066 


f: 

( (") 

\ 840 

296 

391 

124 

47 

8 

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 $25,000 

$25,000 under $30,000 

$30,000 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 


(«) 

741 

44 

1,549 

468 

150 

23 

18 




Nontaxable returns, total,... 


228,327 


215,777 


1,045,739 


816,507 


431,CV13 


732,904 


326,159 


312,016 


53,309 


50,940 


6,941 


7,482 


(•) 


(•) 


No adjusted gross income... 
Under $600 


4,987 

(•) 

14,329 

44,399 

75,819 

51,480 

22,206 

12,206 


12,648 

(») 

4,931 
15,273 
37,366 
30,653 
23,676 
90,603 


24,984 

31,088 

52,491 

309,129 

369,435 

178,449 

54,099 

26,064 


16,112 
7,952 

16,927 
158,434 
294,181 
211,061 

50,854 

60,986 


3,474 

(♦) 

13,190 
90,584 
178,937 
92,642 
35,282 
16,598 


4,066 

(») 
7,573 

95,074 
272,137 
200,293 

86,462 

66,851 


9,369 
9,720 
18,735 
95,021 
115,311 
44,794 
21,950 
11,209 


20,185 3,936 

d'Xl «■- 

65,303 16,271 
99,879 11,130 

ll',m\ -.-^ 
29,352 1,416 


16,045 
2,981 

10,317 
5,074 

9,771 

6,252 


(•) 

(*) 
> 5,583 


(») 
(*) 

(*) 
6,220 


(») 
(•) 


(•) 


$600 under $1,000 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 


(*) 






Returns under $5,000 


338,693 
288,313 
159,622 
293,278 


206,054 

326,030 

324,900 

3,188,404 


1,530,435 
870,924 
328,294 
386,149 


1,214,036 
996,893 
519,189 

1,493,313 


645,994 
341,417 
102,986 
112,439 


1,093,579 
986,990 
298,350 
538,133 


437,952 

215,256 

30,829 

110,105 


403,574 
328,498 
175,381 
546,438 


81,798 
57,583 
19,663 
23,969 


65,761 

31,085 

9,277 

52,075 


10,406 

14,361 

3,774 

28,336 


8,364 

26,606 

11,166 

122,649 


(•) 

(«) 

(•) 

1,543 


(*) 
(») 
(») 

3,060 


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




Partnership and estates and trusts 
not allocable 


Other 


Statutory adjustment 


Total 
deduction 

(Thousand 
dollars) 


Standard deduction 


Adjusted gross income 


Net income 


Net loss 


sources 
(net) 

(Thousand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars) 


Total 


Minimujn 


10 percent 




Number 

of 

returns 


Amount 
(Thousand 
dollars) 


Number 

of 
returns 


Amount 

(Thousand 
dollars) 


Number 


Amount 

(-TTiousoid 

dollars) 


Number 


Amount 

(Thousand 
dollars) 


Number 


Amount 

(Thousand 
dollars) 




(42) 


(43) 


(4*) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 




9,485 


24,628 


3,013 


4,062 


251,871 


151,524 


189,882 


6,140,134 


1,354,068 


1,137,108 


1,335,066 


763,354 


519,002 


423 755 






Taxable returns, total 

Under $1,000 


6,946 


21,143 


1,898 


2,608 


259,481 


133,927 


171,208 


4,833,515 


831,942 


601,930 


325,639 


180,943 


506,303 


420,988 


(») " 

(*) 

1 3,262 

. 1,110 

261 

84 

22 

5 

2 


(•) ' 

(*) 

7,733 

4,911 

3,013 

1,517 

479 

11 

9 


(*)' 
(•) 

(*) 

(•) 
144 

19 
4 
2 


(*) 
(•) 

(*) 

(») " 
522 

558 
45 
64 


4,909 

20,419 

8,641 

25,020 
10,549 
26,940 
14,568 
4,865 

30,368 

17,618 
3,749 
13,572 
35,157 
20,990 
10,154 
4,120 
1,706 
1,136 


(») 

7,168 
7,428 

14,034 
11,978 

7,572 
12,755 

7,640 

23,728 

16,657 
6,573 
4,538 
7,311 

3,922 

1,145 

302 

57 

18 


(*) 

4,328 
8,321 

19,230 

3,491 

7,089 

12,204 

11,213 

27,084 

21,352 

11,726 

8,429 

14,323 

10,535 

3,982 

1,461 

705 

438 


39,869 
209,164 
237,236 

262,402 
236,167 
250,550 
267,026 
245,904 

636,138 

353,553 
223,406 
158,379 
426,838 

438,171 
312,452 
230,228 
101,130 
104,902 


39,542 
137,431 
113,250 

98,307 
73,435 
62,061 
b3,258 
57,387 

129,520 

31,840 
10,852 
4,288 
4,524 

1,092 

133 

19 

1 
2 


19,471 
75,661 
65,293 

56,161 
48,555 
46,241 
53,315 
54,134 

129,560 

31,840 
10,852 
4,288 
4,312 

1,092 

133 

19 

1 
2 


33,274 
133,792 
117,528 

34,416 
1,629 


19,137 
74,360 
64,961 

21,003 
1,432 


(•) 
J 68,252 

71,806 
62,061 
63,258 
57,387 

129,520 
31,340 
10,352 
4,288 
4,524 

1,092 

133 

19 

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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000..., 
fcoO.OOO under $500,000.,., 
$500,000 under $1,000,000.. 
$1,000,000 or more 


(*) 
36,792 

47,073 
46,241 
53,815 
54,134 

129,560 

31,840 
10,852 
4,288 
4,812 

1,092 
133 
19 

1 
2 






Nontaxable returns, total.,,. 


(.) 


(•) 


(«) 


(•) 


^7,611 


17,597 


18,672 


1,306,621 


1,022,126 


585,177 


1,009,427 


532 ,4U 


12,699 


2,767 


No adjusted gross income,.. 
Under $600 


(») 
(•) ' 
(•) 


(«) 
(•) " 
(*) 


(*) 
(♦)' 


(») 
(•) 


'93,691 
453 
2,260 
20,932 
38,139 
15,196 
3,762 
5,338 


[ 16,963 
(») 


(•) 

14,934 

(♦) 


41,182 
( 54,213 
1 277,962 
1 349,624 
[ 246,672 

91,782 
245,186 


70,062 

81,570 

440,405 

355,637 

54,952 

15,444 

4,056 


40,211 
45,873 
243,841 
208,346 
33,982 
10,453 
2,466 


69,390 
81,234 
433,557 
352,428 
54,952 
15,444 
(•) 


40,178 
45,843 
242,912 
207,564 
33,982 
10,458 
(♦5 


(*) 
10,393 

(•) 


(») 


$600 under $1,000 




$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


1,742 
(•) 






Returns under $5,000 


(») 
(•) 
1,658 
1,486 


1*1 


(•1 


(•) 
(•) 

(•) 
1,774 


21,021 

38,369 

29,280 

113,201 


33,285 
53,980 
23,728 
40,531 


31,501 
58,228 
27,084 
73,069 


1,597,704 

1,409,670 

647,116 

2,485,644 


1,313,293 

358,499 

129,524 

52,752 


743,137 


1,296,599 


739-394 


16,694 


3.744 


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




(«) 

5,979 

9,944 


(« 

(« 
2 


) 
) 
97 


261,367 
129,564 
53,040 


38,467 


23 


,960 


320,032 
129,524 
52,752 




237,407 
129,564 
53,040 



Footnotes at end of table. See text for "Explanation of Classifications anci Terms" an(3 "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 

Table 4.2— JOINT RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY ADJUSTED GROSS INCOME CLASSES— Continued 



133 



Adjusted gross incoine classes 



Grand total 

'axable 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 $25,000 

$25,000 under $30,000 

$30,000 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 

tRetums under $5,000 

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



Adjusted gross income classes 



Grand total 

Tajcable 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 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

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



Itemized deductions 



2,000,673 



1,614,644 



32,127 
139,462 
192,473 

159,332 
169,589 
127,971 
114,673 
97,644 

230,846 

117,343 

63,205 

37,934 

73,347 

40, 597 

12,992 

3,688 

662 

259 



386,029 



(.) 

8,748 

34,431 

122,847 

143,817 

46,785 

27,662 



722,429 
694,272 
231,766 
352,206 



(ThousBttd 
dollars) 



(57) 



4,953,026 



4,231,584 



20,398 
133,503 
221,943 

206,241 
237,612 
204,309 
213,211 
191,770 

506,578 
321,713 
212,554 
154,091 
422,025 

437,079 
312,319 
230,209 
101,129 
104,900 



721,444 



(-) 
8,340 

34,121 
141,278 
212,690 

81,324 
242,720 



854,567 
1,148,304 

517,552 
2,432,603 



Exemptions 



(Thousand 
dollars) 



(58) 



129,104 
579,979 
550, 514 

552,205 
518,760 
401,024 
384,242 
333,872 

770,835 
324,759 
160,927 
92,909 
178,457 

94,800 

30,173 

8,464 

1,525 
607 



95,923 

163,352 

198,566 

1,023,435 

1,084,309 

470,263 

156,865 

77,555 



4,552,312 

2,261,578 

772,963 

896,573 



Numb 
returns 
with no 
taxable 
income 



of 



(59) 



1,305,032 



44,513 

71,801 
90,318 
474,836 
454,635 
123,368 
23,544 
12,012 



1,293,020 

9,808 

795 

1,409 



Taxable income 



Number of 
returns 



(60) 



2,594,227 



2,446,586 



71,669 
276,893 
310,723 

257,639 
243,024 
190,032 
177,931 
155,031 

360,365 

149,183 

74,057 

42,222 

78,371 

41,689 

13,125 

3,707 

663 

261 



147,641 



13,849 
75,401 
38,585 
19,706 



787,220 

1,042,963 

350,495 

403,549 



(Thousand 
dollars) 



(61) 



24,149 
187,406 
465,226 

601,443 
776,701 
768,325 
866,254 
887,313 

2,973,320 
1,886,931 
1,253,656 
903,238 
2,390,341 

2,276,548 

1,418,259 

832,489 

340,178 

400,229 



111,634 



4,819 
32,081 
35,118 
39,616 



Income tax 
before 
credits 

( Thousand 
dollars) 



(62) 



5,015,151 



3,330 
25,336 
66,876 

88,894 
117,957 
120,776 
140,544 
146,977 

522,546 
363,630 
264,188 
204,414 
642,024 

813,746 
642,752 
430,790 
185,433 
217,382 



15,559 



4,603 
5,017 
6,251 



748,799 106,849 

3,933,801 620,088 

2,974,417 522,742 

11,715,633 3,765,472 



Surcharge 



Number of 
returns 



(63) 



1,679,575 



1,678,284 



(•) 
59,287 

163,307 
201,178 
171,785 
168,804 
152,472 

357,796 

148,771 

73,932 

42,169 

78,055 

41,579 

13,094 

3,699 

661 

/ 259 



(-) 



(-) 



60,799 
858,412 
357,903 
402,452 



(Thousand 
dollars) 



Number of 
returns 



(64) 



(-) 

433 

2,848 
6,288 
7,891 
9,591 
10,239 

38,600 
26,878 
19,584 
15,247 
47,849 

60,809 
48,121 
32,230 
13,897 
16,255 



(-1 



(*) 



438 
36,890 
38,615 
280,963 



Tax credits 



Retirement income 
credit 



(65) 



(») 

34,528 

76,210 

60,299 
63,358 
45,246 
31,229 
50,963 

77,153 
31,729 
18,480 
9,351 
16,071 

9,406 
3,527 

818 

121 

54 



138,052 



12,505 
' 71,542 

36,014 
1 17,891 



232,938 

268,955 

77,155 

89,575 



Amount 

(Thousand 
dollars) 



(66) 



85,721 



(•) 
2,126 
6,558 

7,425 
9,793 
7,190 
4,191 
8,658 

13,247 
4,348 
2,727 
1,293 
2,266 

1,381 

389 

120 

18 



626 
4,403 
4,626 
4,292 



18,374 
41,537 
13,249 
12,561 



Investment credit 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(67) 



(») 
12,817 

6,356 
7,413 
4,230 
5,961 
7,793 

16,608 

11,920 

7,337 

5,076 

11, 572 

9,504 

3,562 

1,298 

284 

119 



10,134 



(.) 
7,105 
1,585 



22,274 
34,223 
15,737 
50,758 



(68) 



25,372 



23,357 



(«) 
1,004 

519 
504 
375 
609 
1,175 

2,224 
1,545 
1,345 
1,301 
3,745 

4,100 

1,958 

1,534 

698 

502 



2,004 



(•) 
593 
1,349 



1,675 
3,878 
2,430 
17,388 



Tax credits — Continued 



Foreign tax credit 



Number of 
returns 



(69) 



(•) 



Nontaxable returns, total.. 

No adjusted gross income. 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5 , 000 or more 



Returns under $5, 000 

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



2,125 
1,632 
3,025 
7,446 

5,425 

2,712 

1,243 

246 

110 



(«) 



(') 



(-) 
(•) 
2,904 
24,150 



Amount 
(Thousand 
dollars) 



(70) 



11,704 



(•) 



429 

430 

440 

1,781 

1,785 
2,058 

1,949 

726 

1,699 



(-) 



(•) 



(») 
(») 

103 
12,035 



All other tax 
credits 



Number of 
returns 



(71) 



2,721 



}(.) 

}(«) 

(•) 



(•) 
(•) 



Amount 

(Thousand 



(72) 



(•) 

(•) 
(-) 



17 
202 
24 



(•) 
(•) 



Income tax 
after 
credits 

f Thousand 
dollars) 



(73) 



5,248,029 



3,279 
24,133 

59,814 

83,527 
113,943 
120,930 
145,237 
147,347 

545,563 
384,185 
279,252 
215,625 
582,014 

867,263 
686,254 
459,284 
197,884 
231,337 



87,226 

611,133 

545,563 

4,004,107 



Tax from 

recomputing 

prior year 

investment credit 



Number of 
returns 



(74) 



20,055 



17,655 



(•) 



1,789 

1,325 

893 

2,293 

1,480 
709 
347 
102 

40 



2,390 



(•) 



2,236 



4,195 
5,385 
1,457 

9,017 



Amount 
(Thousand 
dollars) 



(75) 



(*) 



209 
213 
357 

,,357 

510 
275 
171 
126 
130 



(«) 



358 

396 

410 

3,398 



Self-employment tax 



Number of 
returns 



(76) 



611,961 



410,872 



12,355 

36,059 

■ 43,673 

33,889 
I 31,378 
. 30,586 
f 30,104 
' 19,250 

' 67,260 
35,218 
18,330 
11,505 
24,062 

12,605 

3,381 

987 

160 

58 



201,089 



(-) 
9,839 

124,375 
81,953 
51,481 
18,572 
8,411 
4,551 



288,615 

149,152 

57,541 

106,553 



(Thousand 
dollars) 



(77) 



1,535 
4,905 
7,765 

7,128 
6,312 
8,749 
8,921 
5,515 

23,275 
13,450 
7,599 
4,931 
10,820 

5,603 

1,475 

434 

72 

26 



C) 



426 
1,207 
6,139 
4,612 
2,045 
1,427 
1,094 



30,315 
37,469 
23,441 
44,495 



Taxpayments 



Income tax withheld 



Number of 
returns 



(78) 



1,856,244 



32,483 
138,828 
171,560 

151,469 
164,563 
133,229 
118,561 
97,357 

237,555 
89,911 
41,906 
22,714 
41,179 

22,030 

6,671 

1,985 

355 

153 



383,718 



(•) 

17,093 

21,986 

151,342 

135,533 

37,673 

12,359 

3,544 



723,045 
568,115 
237, 502 
227,482 



Amount 

(Thousand 



(79) 



1,728,541 



4,888 
35,053 

51,783 

72,054 
102,805 
94,745 
97,177 
102,008 

331,478 
181,402 
104,426 
68,195 
171,184 

172,375 

86,270 

32,676 

6,541 

3,481 



51,783 



(•) 

428 

1,237 

14,340 

17,452 

8,542 

3,795 

4,189 



149,317 
470,777 
331,515 
828,712 



Excess social security 
taxes withheld 



Number of 
returns 



(80) 



47,276 



(•) 



11,840 
8,172 
2,553 
1,304 
4,879 

4,409 

1,620 

523 

99 

31 



(•) 



(») 



(«) 
(«) 



"R5 — 

11,847 
11,851 
23,655 



Amount 
(Thousand 



(81) 



(») 



906 
811 
348 
158 
979 

1,426 

718 

275 

50 

13 



(») 
(») 



(») 
(») 



(*) 
825 
908 
4,801 



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 Ifeta. 



134 



Individual Retums/1968 • Age 65 or Over; Retirement Income Credit 



Table 4.2— JOINT RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: SOURCES OF INCOME AND LOSS, 

BY ADJUSTED GROSS INCOME CLASSES— ConCinued 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS 



Adjusted gross income classes 



Tax payments — Continued 



Refundable credits 



Number of 
returns 



(Thouserd 
dollars) 



Payments on 
1968 declaration 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Tax due at time 
filing 



Number of 

returns 



Amount 

(■Thousand 
dollars) 



Overfjayment 



Number of 
re turns 



Amount 

( Thousand 



Overpayment refund 



Number oC 
returns 



Amount 

( Thousand 
dollars) 



Credit on 1969 tax 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(82) 



(83) 



(84) 



(85) 



(86) 



(87) 



(88) 



(39^ 



(90) 



(91) 



(92) 



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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

Nontaxable returns, total.... 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



2,882,571 



1,216,901 



73,284 



2,855,496 



1,2C4,533 



(•) 
9,840 
11,929 

12,108 

7,046 

11,456 

5,841 
2,34S 
1,560 
4,645 

2,491 

1,036 

470 

113 

48 



(>) 



452 
712 

522 

355 

1,138 

1,873 
309 
710 

1,159 

2,714 

2,101 

1,387 

743 

494 



(•) 

28,123 
51,455 

(55,068 
(54,682 
j 57,232 
( 67,408 
I 47,682 

1151,610 
91,304 
54,694 
34,590 
68,210 

38,392 

12,568 

3,604 

645 

252 



6,639 
15,058 

18,646 
23,023 
33,036 
52,013 
37,035 

184,596 
165,928 
146,470 
131,056 
429,736 

566,702 
480,303 
318,406 
127,389 
118,740 



43,353 
139,926 
149,221 

119,857 
107, 514 
85,614 
36,797 
85,417 

206,018 
95,730 
49,445 
28,160 
55,116 

29,534 

9,963 

2,766 

511 

208 



3,146 
11,946 
23,117 

26,593 
27,216 
25,369 
29,138 
31.051 

97,403 
73,699 
53,004 
41,082 
137,344 

176,916 
144, 819 
122,531 
67,741 
112,418 



27,979 
134,766 
158,965 
136,632 
135,510 
103,317 
91,134 
67,024 

152,804 
53,286 
24,435 
14,062 
23,255 

12,122 

3,153 

938 

152 

53 



4,001 
25,019 
33,074 

26,772 
32,910 
24,01? 
24,326 
17,618 

46,126 
25,862 
17,472 
19,281 
46,224 

46,762 
26,199 
15,378 
4,382 
3,652 



27,142 
128,105 
146,770 

114,527 

121,143 

89,117 

73,293 

59,027 

123,807 

31,385 

11,035 

4,643 

6,545 

2,236 
539 
163 
22 



3,630 
23,100 
30,114 

23,798 
29,534 
19,985 

15,939 
15,608 

33,738 
13,783 
7,507 
9,605 
13,515 

9,816 

4,967 

3,529 

763 

721 



(•) 
10,596 
17,588 

24,003 
17,172 
18,693 

30,992 

32,439 
23,954 
15,108 
10,171 
13,547 

10,503 

2,820 

836 

135 

48 



33,785 



3,550 



56,326 



27,074 



16o,443 



12,367 



470,527 



77,216 



63,551 



30,058 



(-) 
12,700 
10,510 
23,769 
16,145 

11,854 



(-) 



457 

430 
878 
602 



(-) 



10,658 
12,420 

} 17,250 

7,211 



3,104 
3,137 

5,200 

10,582 



( 9,088 

j 20,500 

72,676 

40,306 

20,080 

2,4A1 



-) 

334 

995 

5,001 

3,226 

2,053 

604 



16,466 

27,704 
31,553 
166, 584 

150,318 
50,404 
17,733 
9,765 



6,653 

374 
1,972 
17,099 
19,801 
11,389 
4,976 
14,444 



14,053 

27,234 
29,797 
163,726 
144,788 
43,505 
14,913 
6,593 



3,657 

795 
1,581 
16,638 
18,446 
8,723 
4,263 
9,448 



(•) 
2,226 



10,122 
4,044 



106,267 

23,678 

8,521 

18,603 



4,543 
1,149 
1,006 
11,579 



132,196 
288,168 
151,781 
305,203 



38,908 

167,734 

185,204 

2,490,725 



496,502 
487,367 
206,263 
271,461 



49,971 
139,849 

97,516 
929,565 



782,472 
541,875 
152,987 
132,830 



124,866 
131,335 
46,729 
213,362 



740,033 
462,636 
123,900 

57,601 



110,946 

108,618 

34,030 

69,709 



56,187 
94,172 
32,605 
82,688 



(93) 



179,326 



(•) 
1,920 
2,960 

2,973 
3,376 
4,033 

10,347 

12,338 
12,079 
9,965 
9,677 
32,709 

36,946 

21,232 

11,850 

3,619 

2,931 



13,664 



(-) 



3,379 
4,996 



13,920 

22,717 

12,700 

143,654 



See text for "Explanation of Classifications and Terms" and "Sources of Iteta, Description of the Sample and Lijnitations of the Ibta." 

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

^Adjusted gross income less deficit. 

^Deficit. 

^Negative "Other sources." 

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



I 



Individual Retums/1968 • Age 65 or Over; Retirement Income Credit 



135 



Table 4. 3 — ITE>1IZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES 



ITEMIZED DEDUCTIONS, TAXABLE INCOME, 



Adjusted gross income classes 



Niunber of 

returns 

with 

itemized 

deductions 



Adjusted 
gross 



( Thousand 
hilars) 



Total 

itemized 

deductions 



Itemized deductions 



Medical expense 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Ctie-half insurance 
premiums 



Number of 
returns 



Amount 

(Thousand 



Medicine and drugs 
in excess of 

cue percent 



Nimtoer of 
returns 



Amount 

( Thousand 
dollars) 



Other medical and dental 

expenses in excess of 

three percent 



Number of 
returns 



Amount 
( Thousand 
dollars) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(n) 



Grand total 

Taxable returns, total 

Dhder $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 $25,000 

$25,000 under $30,000 

$30,000 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 

Uoder $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 , 

$5,000 or ncre 

Returns under $5, 000 

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



220, 932 



1,479, 194 



31,162,028 



6,040,656 



2,061,437 



1,054,645 



35,613 
195,070 
290,713 
314,481 

251,769 

236,022 

184,239 

150, 504 

123,755 

300,739 

IAS, 660 

84,889 

48,630 

93,837 

52,009 

16, 250 

4,802 

842 

347 



63,846 

497,835 

1,024,962 

1,421,104 

1,383,073 
1,528,212 
1,377,538 
1,281,563 
1, 172, 131 
3,684,280 
2,558,058 
1,896,210 
1,331,326 
3,602,285 
3,516,940 
2,180,872 
1,390,927 
564,251 
686,615 



747,536 



2,283,824 



7,446 
23,901 
205,404 
232,528 
169,473 
61,764 
47,020 



2,527 
19,641 
329,466 
578, 117 
582,553 
272,541 
498,979 



1,536,393 
985, 919 
304,312 
454,083 



4,792,592 
6,998,918 
3,727,530 
17,926,812 



17, 017 
130,330 
262,877 
355,376 
331,398 
322,774 
299,053 
274, 996 
241, 918 
670,751 
428,189 
303, 842 
218,466 
569, 535 
602, 158 
410,906 
307,710 
132,844 
160,466 



28,765 
172,910 
253,176 
288,970 

237, 220 

210,047 

162, 140 

129,098 

112,347 

264, 271 

127, 166 

71,047 

42,456 

76,025 

41,756 

13,031 

3,629 

568 

225 



4,323 
41,930 
74,903 
97,149 

104,626 
84,378 
71,339 
61,014 
55,520 

137, 853 
76,275 
50,204 
37,015 
54,190 

51,316 
19,711 
6,231 
1,294 
200 



1,459,701 



641,056 



677,708 



5,664 
21,226 
189,854 
313,225 
273, OOi 
U2,066 
514,662 



1,710,690 

1,687,897 

715,656 

3,386,113 



4,237 
13,676 
165,037 
201,577 
149,628 
60,304 
46, 597 



792 
6,446 
95,005 
151,541 
108, 536 
68,006 
247,382 



1,338,280 
890,473 
267,622 
379, 528 



648,633 
528,845 
176,434 
353, 766 



26,228 
155,744 
225,189 
263,347 
209,699 
198, 513 
155,362 
117,812 
103,429 

245,908 
120,416 
68,067 
41,240 
73,470 

40,166 

12, 595 

3,491 

540 

221 



1,436 
10,069 
16,698 
22,029 

17,393 

17,791 

12,993 

11,911 

9,529 

23,684 

11,683 

6,524 

3,888 

6,972 

3,733 

1,165 

299 

44 

19 



528,780 



43,072 



(») 

12,594 
128, 165 
162,496 
131,195 

53,048 

39,154 



(•) 
327 
3,999 
13,155 
11,704 
4,649 
3,567 



1, 160, 134 
818,211 
248,750 
363,122 



89,737 
72,813 
23,872 
34,510 



16,416 

99,549 

150,690 

167,882 

135,846 

129,979 

76,772 

67,316 

43,552 

105,007 

35,975 

11,592 

5,898 

6,621 

1,413 

125 

12 



1,199 
9,182 
19,032 
19,325 

18,297 

U,801 

13,212 

9,252 

5,142 

1A,540 

6,177 

2,431 

1,018 

1,575 

595 

70 

7 



21,492 
144,481 
203,099 
230, 559 

198,349 

176,498 

109,471 

95,352 

73,316 

152,971 

58,852 

25,200 

U,102 

17,650 

7,455 

1,819 

409 

50 



2,887 
31,362 
53,206 
75,119 

87,232 

66, 587 

58,847 

49,104 

45,991 

IW, 179 

64,598 

43,685 

33, 129 

47, 222 

47,590 

18,546 

5,930 

1,250 

181 



424,549 



65,794 



584, 608 



634,638 



(») 

11,566 
106,497 
133,730 
103,337 

35,034 

27,320 



(») 
1,795 
12,627 
21,068 
17,082 
5,489 
7,651 



(«) 
13,004 
147, 197 
185,004 
137,767 
53,792 
43,686 



(») 

5,619 

86,006 

138,386 

96,833 

63,358 

243,815 



831,266 

476,777 

107,735 

63,416 



106,831 
65,881 
15,633 
13,253 



1,140,553 
690,380 
156,209 
128, 599 



558,897 
456,035 
152, 572 
319, 280 



MJusted gross income classes 



Itemized deductions — Continued 



Number of 
returns 



Amount 



Real estate taxes 



Nujiber of 
returns 



Amount 

(Thouiand 



General sales tax 



NujBber of 
returns 



Amount 

(ThotisBTid 



State and local 
income taxes 



Nuntjer of 
returns 



Anount 

(Thousand 
dollars) 



Personal property 
taxes 



Number of 
returns 



Amount 

doltars) 



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 $5,0CO , 

$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 $25,000 

$25,000 under $30,000 ' 

$30,000 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. 



. .,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 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



3,014,722 



350,602 



765,528 



1,230,928 



97,027 



2,402,324 



747, 130 



994,378 



87,000 



34,177 
187,030 
286,910 
311,194 
249, 568 
233,821 
181,962 
150,504 
123, 588 

299, 691 

148,352 

84,711 

48, 578 

93,642 

51,815 

16,209 

4,794 

842 

347 



7,312 
45,597 
93,608 
128,011 

111,585 
122,973 
106,155 
108, 136 
87,773 

264,972 
173, 929 
126, 597 
93,804 
244,692 
232,771 
137,025 
92,182 
33,901 
32,949 



24,366 

115,971 

181,430 

236,424 

188,750 

189,096 

140,930 

119, 552 

102,665 

242,846 

118, 577 

68,545 

36,778 

73,692 

42,161 

13,532 

4,076 

732 

306 



5,253 
28,123 
55,669 
74,786 
64,598 
68,062 
59, 125 
57,203 
46,881 
125,500 
74, 961 
48,588 
30,274 
77,949 

63,947 
30,759 
16,964 
4,891 
3,790 



33,077 

176,791 

267, 896 

294,777 

234, 185 

225,870 

174,030 

146,698 

120,715 

292, 646 

144,567 

81,906 

46,705 

90,662 

50,329 

15,698 

4,642 

803 

327 



1,302 
9,746 
17,901 
22,473 
21,296 
22,459 
19,332 
18,683 
14,824 

44,234 
27,317 
13,360 
12,722 
29,305 
20,683 
8,074 
3,263 
851 
613 



12,444 

59,729 

104,437 

155,417 

118,405 

151,637 

114,440 

109,736 

34,361 

223, 190 

102, 650 

60,772 

37,109 

63,229 

37,483 

11,023 

3,538 

637 

267 



283 
1,488 
5,014 
11,469 
10,179 
15,115 
12,666 
16,975 
15,219 

64,714 
53,410 
43,278 
42,212 
116,420 

130,774 
87,390 
64,313 
25,853 
25,353 



7,274 

40,181 
98,923 
102,898 

94,237 
99, 532 
86,376 
74,731 
65,326 
127,036 
62,617 
37,270 
22,217 
41,816 

23,609 

7,012 

2,271 

389 

163 



145 
1,044 
4,339 
4,777 
3,528 
4,674 
4,511 
5,325 
3,417 
9,176 
6,913 
4,879 
3,225 
8,892 
8,954 
5,791 
4,306 
1,169 
1,935 



689,371 



292, 274 



533,921 



202, 527 



612,398 



37,164 



138,526 



13,399 



236, 550 



10,026 



4,573 
13,696 
131,420 
221,197 
162,194 
57,002 
44,289 



1,464,393 
977,635 
302,767 
452,311 



1,462 
5,534 
51,779 
82, 676 
74, 995 
30,795 
45,033 



(♦) 

14,387 
132,010 
165,745 
138,661 

47,520 

32,800 



(♦) 

4,233 
39, 524 
59,414 
51,975 
21,370 
25,075 



(•) 
11,075 
156,029 
193, 114 
149, 512 
54,890 
40,315 



(•) 

441 
6,648 
10, 297 
10, 173 
4,392 
5,050 



(») 

36,763 

44,135 
25,378 
15,233 
15,958 



(♦) 

842 
2,077 
3,306 
1,311 
10,651 



(•) 



(«) 



7,947 
42,464 
76, 969 
68,697 
22,935 
17, 125 



112 
1,044 
2,259 
3,472 
1,158 
1,947 



521,768 

563,689 

266,834 

1,183,953 



1,059,312 
770,223 
244,826 

360,039 



341, 282 
315,151 
126,422 
356,994 



1,344,624 
937,000 
294, 560 
438, 538 



83,534 
100,325 

44,498 
122, 245 



454,645 
590, 967 
230,101 
323,422 



26, 003 
71, 911 
65, 251 
602,363 



468,701 
434,972 
128,823 
193,432 



18,384 
22,394 
9,262 

46,987 



Footnotes at end of table. See text for "Bcplanation of Classifications and Terms" and "Sources of Data, Description of the Sanple and Lunitations of the Data." 



136 Individual Return5/1968 • Age 65 or Over; Retirement Income Credit 

Table 4.3— ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, TAXABLE INCOME, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Itemized deductions — Continued 



Taxes paid — Continued 



State and local 
gasoline taxes 



Number of 
returns 



Amount 
(Thousand 
dollars) 



All other taxes 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Interest paid 



Number of 
returns 



Amount 

( Thou 5 and 
dollars) 



Home mortgage interest Installment purchases Other interest 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
returns 



Amount 

( Thousand 



Number of 
returns 



(22) 



(23) 



(.») 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



Grand total 

Taxable returns, total 

tinder $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 $25,000 

$25,000 under $30,000 

$30, 000 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 mre 

Returns under $5,000 

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



127,360 



13,206 



107, 597 



51,688 



468,736 



193,574 



13,787 
90,757 
181,457 
220, 915 
189, 116 
191,441 
M5,072 
122,128 
104,051 

250,000 
123,333 
68,274 
38,355 
73,410 

38,345 

12,209 

3,584 

605 

259 



311 
3,697 
8,946 

11,200 
9,393 

11,665 
8,910 
7,523 
5,944 

15,882 
7,879 
4,339 
2,476 
4,726 

2,928 
1,200 

401 

114 

58 



(•) 

21,246 

30,404 

33,392 

42,555 

21, K9 

27,383 

23,729 

20,900 

43,400 
25, 500 
12, 571 
8,451 
16, 228 

10,414 

3,319 

1,604 

343 

160 



(♦) 
1,496 
1,738 
3,305 
2,585 
998 
1,611 
2,429 
1,438 

5,466 
3,453 
2,173 
2,905 
7,423 

5,535 
3,858 
2,979 
1,032 
1,196 



(•) 

38,051 

76,774 

112,428 
93,215 

103,978 
82,996 
75,313 
59,317 

1A4,118 
67, 656 
36,307 
21, 560 
43,931 

25,907 

8,774 

3,004 

571 

246 



(•) 
6,358 
14, 971 
30,464 
29,555 
33,137 
29, 250 
28, 580 
27, 592 

74,053 
43,786 
28,785 
21, 243 
69, 359 

76,686 
52,765 
43,238 
19,777 
21, 148 



(•) 

16,994 

29,964 

57, 537 

52, 934 

51,752 

43,858 

32,838 

30,005 

75,561 
28,913 
13,226 
6,936 
14,738 

7,457 

2,413 

322 

180 
70 



(.) 
3,460 
5,742 
16,459 
17,903 
17,453 
16,828 
16,334 
15,542 

31,395 

15, 188 
3,632 
4,495 

11,638 

7,396 

2,332 

1,288 

607 

181 



(») 
19,622 
23,679 
U,217 
8,322 
11,082 
9,981 
6,913 

28,226 
3,118 
3,004 
1,086 
1,749 

827 
164 
46 



(») 

1,198 

1,222 

1,115 

449 

1,150 

694 

336 

2,252 
1,325 

404 
31 
175 

762 

121 

56 

247 

6 



(») 
22,750 
54,794 
73,023 
60,733 
78, 286 
64,623 
55,523 
47,451 

110, 981 
51, 503 
28,605 
17,671 
36,924 

22,321 
7,319 
2,709 

516 
224 



426, 533 



19,784 



56,684 



4,368 



213,433 



W8,624 



101,428 



41,485 



1,560 



133,351 



(») 

8,955 
83,045 
141, 586 
122, 500 
43,430 
23,884 



(») 
355 
2,388 
7,223 
5,631 
2,217 
1,348 



(♦) 

17,424 
16, 565 
17,256 
4,337 



(•) 

1,217 

1,398 

783 

965 



(•) 

43,783 

60,954 
61,943 
23,847 
20,070 



(•) 
9,233 

23,105 
38,443 
13,544 

61, 534 



581 
2,108 
23,543 
26,832 
31,062 
8,468 
8,834 



94 
675 
5,324 
10,933 
14, 560 
4,667 
5,232 



(») 



10, 249 
1,437 
2,539 



(») 



(•) 
{}23, 
I. 35,' 



934 
12 

47 



23,462 
35,039 
41,119 
16,535 

15, 273 



909, 565 
773,594 
250, 918 
360,054 



42,591 
4i,645 
15, 934 
24,210 



138,490 
139,789 
43,414 
79,740 



9,959 

9,261 

5,469 

31,366 



425,354 
432,259 
145,453 
209,251 



139,477 

168, 874 

75,425 

416,740 



199,627 
220,159 
75, 562 
74,816 



62,116 
89, 127 
31,396 
52,422 



69,638 
53,052 
28, 226 

15,007 



4,036 
3,791 
2,252 

3,127 



271, 631 
319,263 
112,316 
169, 583 



Itemized deductions— Continued 



Taxable income 



Contributions 



Adjusted gross income classes 



Nuniber of 
returns 



"T34r 



Amount 

( Thousand 
dollars) 



Casualty and theft 
loss es 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Bnployee expenses 



Number of 
returns 



Amount 
(Thous^d 



Other 

deductions 



( Thou said 
dollars) 



lype not Specified 



Nuniber of 
returns 



Amount 

( Thousand 
dollars) 



Number of 
returns 



("Thousand 
dollars) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



Grand total. 



3,019,917 



1,868,849 



457,284 



30,186 



23,310 



2,681,910 



20,610,713 



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 $25,000 

$25,000 under $30,000 

$30,000 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 Here 



2,410,887 



1,6U,829 



67, 158 



13,841 



29,775 
174,344 
278,326 
239,800 

237, 517 
229,731 
173,727 
146,454 
118, 577 

292, 506 

144,421 

83,353 

47,901 

91,617 

50,924 

15,995 

4,744 

334 

341 



3,785 
28,810 
63,636 
77,282 
70,278 
65,380 
65,258 
56,638 
51,918 

M3,071 
99,419 
68,843 
46,120 
148, 803 
176,361 
155,137 
133,817 
65,077 
95,196 



(•) 
14,381 



11,418 

8,122 

11,275 

5,789 

2,294 

1,439 

3,705 

2,156 

789 

367 

93 

44 



(♦) 
3,047 

3,065 

1,751 

5,531 

2,383 

1,884 

923 

3,U8 

3,128 

1,721 

877 

355 

466 



(») 

15,822 

53,729 

77,778 

63,101 

81,348 

60,640 

42,719 

38, 668 

97,028 

33,318 

12, 987 

6,899 

8,603 

4,465 

1,527 

465 

80 

34 



(♦) 
1,392 
4,470 
6,039 
5,453 
6,818 
7,147 
5,642 
5,090 

13,218 

4,695 

1,423 

798 

1,809 

1,399 

779 

509 

106 

249 



380 
3,173 
10,309 
13,169 
7,315 
7,287 
16, 374 
13,519 
13,574 
31,033 
26, 987 
25,589 
13, 573 
47,069 
59,519 
43,383 
30,727 
12,339 
10, 261 



(«) 



(•) 



i,ai2 

419 
94 



35,613 

195,070 

290,713 

314,481 

251,769 

236,022 

1^184,239 

150,504 

123,755 

300,739 

148, 660 

84,889 

48,630 

93,837 

52,009 

16,250 

4,802 

842 

347 



4,093 

112,774 

293,579 

513,912 

589,601 

756,300 

734 , 746 

710,186 

684,707 

2,426,766 

1,834,273 

1,427,675 

1,015,366 

2,839,542 

2,807,777 

1,735,907 

1,073,376 

429, 655 

525,434 



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 



609,030 



254,020 



11,607 



2,921 



65,019 



3,240 



66, 190 



16, X 5 



14,727 



148,739 



95, 050 



(») 

16,883 
157,370 
196,060 
146,636 

52,355 

33, 217 



(•) 
3,074 
25,718 
46,052 
37,763 
17,770 
123, 106 



(») 
11,606 



(«) 



(«) 
■ 16, 765 
18, 524 
25,945 
3,618 



(•) 

551 

1,226 

1,247 

199 



95 
3,884 
5,105 
6,331 
9,566 
3,984 
37,225 



(«) 
12,538 



(») 
13,930 



9,383 
48,211 
41,623 
30,433 
19,084 



1,075 
19,855 
20,302 
22,258 
31,560 



Hetums under $5, 000 

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



1,348,058 
935,390 
293,5914 
442,875 



304,427 
321,028 

144,507 
1,098,887 



27,233 
19, Kl 
11,275 
16, 697 



5,871 
4,815 
5,531 

15,070 



210, 931 

289, 957 

97,028 

69,020 



15,064 
30, 271 
13,218 
11,843 



56,003 

65,356 

32, 687 

303,238 



24,047 
(•) 
(») 
523 



19,447 
(») 
(•) 
2,815 



965,532 
963,799 

302,025 
450,554 



987,343 

3,500,175 

2,428,380 

13,694,315 



Footnotes at end of table. See text for "Bqjlanatlon of Classifications and Terms" and "Sources of Data, Description of the Sajnple and limitations of the Data. 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



137 



Table 4.3— ITEMIZED DEDUCTION RETURNS WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, 

TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Conclnued 



TAXABLE INCOME, 



Income tax 
after credits 



Adjusted gross income classes 



Surcharge 



Number of 
returns 



(Thousand 
dollars) 



Tax credits 



Retirement income 
credit 



Number of 
returns 



(Thousand 
dollars) 



Foreign tax credit 



Number of 
retiirns 



( Thousand 
dollars) 



Investment credit 



Nunfcer of 
returns 



(Thousand 
dollars) 



Other tax credits 



Number of 
returns 



(Thousand 
dollars) 



Number of 
returns 



(Thous. 
dollo. 



fexable 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 $25,000 

$25,000 under $30,000 

$30,000 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 $2,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 



tetums under $5,000 

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



(46) 



1,774,533 



(•) 

14,289 
97,325 
122,330 

163,006 
200,349 
167,167 
142,477 
121,363 

297,253 
148,003 
84,514 
48,630 
93,475 

51,844 

16,199 

4,789 

839 

345 



5,617 



(•) 
3,415 



239,209 
794,533 
297,523 

448,885 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54.) 



(55) 



(56) 



(57) 



883,419 



94,949 



44,306 



105,947 



23,912 



1,358 



2,533,171 



423,902 



744,612 



83,037 



2,533,171 



(*) 

64 
1,234 
2,631 

3,824 
6,587 
7,875 
3,127 
8,121 

32,673 
27,306 
24,023 
18,469 
61,129 

78,991 
60,630 
42,520 
17,738 
21,959 



(•) 

50,269 
73,247 
110,567 

79,863 
74,806 
55,342 
27,365 
50,175 

87,202 
41,682 
29,039 
U,533 
25,796 

14,741 

5,062 

1,344 

189 



(») 
2,296 
5,285 
9,125 

8,878 
9,252 
8,140 
2,992 
7,253 

12,724 
5,282 
3,866 
1,759 
3,377 

1,965 

569 

181 

26 

15 



(•) 
(•) 



(♦) 
(•) 



3,205 
2,810 
4,150 
9,274 

7,462 

3,569 

1,577 

292 

142 



468 

478 

585 

2,122 

2,935 
3,142 
2,502 
858 
1,347 



(•) 
4,931 



10,375 



(■ 7,859 

|- 15,510 

9,743 
6,942 
5,529 

12,478 

10,453 

4,028 

1,489 

330 

154 



(•) 



1,(X0 
427 



1,834 

1,343 
1,069 
1,411 
3,839 

4,248 
2,210 
1,886 
919 
1,257 



(•) 



(♦) 



(•) 



(») 



n 



22 

212 

30 

1 



35,613 
195,070 
290,713 
314,481 
251,769 
236,022 
184,239 
150,504 
123,755 

300,739 
148,660 

»,,Bm 

48,630 
93,837 

52,009 

16,250 

4,802 

842 

347 



501 
13,549 
39,066 
70,320 

86,040 
116,490 
119,651 
123,107 
117,189 

464,689 
391,648 
343,065 
262,103 
874,382 

1,127,777 
865,745 
607,293 
253,447 
312,272 



316 



138,807 



11,914 



(•) 



(*) 



7,910 



1,394 



(•) 



7,947 
46,438 
39,080 
27,580 
17,762 



138 
2,695 

2,721 
2,960 
3,400 



(-) 



(*) 



(*) 



(«) 
1,384 



4,122 
34,534 
32,690 

352,871 



353,430 

304,287 

88,208 

132,494 



25,271 
39,866 
12,763 
17,049 



(») 
(«) 
6,561 
32,671 



(•) 
(•) 

266 
16,012 



18,085 
25,294 
11,324 
51,244 



1,455 
2,348 
1,475 
18,634 



(♦) 



1,021 



(«) 



330 



835,877 
946,289 
300,739 
450,266 



123,437 

562,477 

464,639 

5,037,738 



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. 



138 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



Table ^.'^— JOINT RETURNS WITH ITEMIZED DEDUCTIONS AND WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, TAXABLE 

INCOME, TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Number of 

returns 

with 

itemized 

deductions 



Adjusted 
gross 
incone 



( Thousand 
dollars) 



Total 
itemized 
deducticois 



(Tho^JS. 
doJlBi 



Itemized deductions 



Medical expense 



Number of 
returns 



( Thousand 
dollars) 



One -half insxupance 
premiums 



Number of 
returns 



(Thousi 
dolla, 



Medicine and drugs 
in excess of 
one percent 



^fumbe^ of 
returns 



(Thous. 
dolla, 



Other medical and dental 
expenses in excess of 
three percent 



Number of 
returns 



(Thousand 
dollars) 



(1) 



(2) 



C3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Grand total 

Taxable returns, total 

Under $1, 000 

41,000 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 $25,000 

$25,000 under $30,000 

$30,000 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 



2,000,673 



24,283,034 



4,953,026 



1,759,416 



874,995 



1,604,686 



153,479 



905,789 



134,777 



1,266,379 



1,614,644 



22,931,174 



4,231,534 



1,425,401 



633,721 



1,316,634 



126,107 



673,589 



93,793 



961,500 



32,127 
139,462 
192,473 

159,332 
169,589 
127,971 
114,673 
97,644 

230,846 

117,343 

63,205 

37,934 

73,847 

40,597 

12,992 

3,688 

662 

259 



87,315 
499,945 
873,676 

876,560 
1,099,794 
957,276 
979,154 
925,530 

2,834,235 
2,021,848 
1,411,873 
1,037,358 
2,830,744 

2,740,536 

1,743,872 

1,065,989 

441,926 

503,543 



20,398 
133,503 
221,943 

206,241 
237,612 
204,309 
213,211 
191,770 

506,578 
321,713 
212,554 
154,091 
422,025 

437,079 
312,319 
230,209 

101,129 
104,900 



25,952 

118,420 
176, 179 

152,732 
151,948 
114,247 
102,370 
89, 102 

201,560 
99,470 
53,033 
32,919 
60, 354 

i3, 016 

10,603 

2,860 

459 

177 



6,573 
39,534 
62,829 

62,389 
62,135 
42,624 

48,890 
42,159 

91,302 
49,002 
29,793 
22,073 
31,866 

27,974 

10,776 

3,188 

528 



22,237 

102,954 
157,741 

135,455 

147,131 
110,793 
92,185 
81,284 

185,353 
94,484 
50,814 
31,828 
58,582 

32,028 

10,343 

2,799 

449 

174 



1,594 
8,500 
14,347 

12,193 
14,102 
10,025 
9,797 
7,814 

19,042 
9,727 
5,180 
3,289 
5,942 

3,194 

1,039 

265 

40 

17 



9,963 
75,865 

110,595 

94,674 
94,343 
58,680 
56,070 
35, 178 

88,033 

29,607 

9,058 

5,125 

5,180 

1,111 
95 
7 



1,161 
11,010 
13,434 

13,154 

11,212 

8,805 

8,054 

4,503 

12,652 

5,t»6 

1,943 

937 

1,301 

479 
43 



19,347 
95,247 
145,955 

130,943 
129,257 
77,399 
79,368 
61,059 

125,194 
47,020 
18,515 
11,485 
13,904 

5,321 

1,224 

233 

24 

5 



4,979 

31, 034 
48,482 

50,196 
43,033 
32,600 
39,094 
34,345 

72,268 
39,281 
24,617 
13,786 
25,927 

24,787 

9,738 

2,923 

488 

69 



386,029 



1,351,862 



721,444 



334,015 



241,277 



288,052 



27,372 



213,905 



(•) 
3,748 

34,431 
122,847 
143,317 

46,785 

27,662 



(•) 
7,693 
54,478 
316,577 
495,947 
204,341 
272,183 



(') 
8,340 

34,121 
141,273 
212,690 

31,324 
242,720 



(•) 
5,707 

24,268 
103,648 
125,096 

46,425 

27,468 



(») 
2,428 
14,023 
50,020 
73,339 
24,938 
71,123 



5,377 

21,216 
82,595 
111,905 
42,807 
24,152 



450 

2,203 
7,745 
10,541 
3,887 
2,546 



4,662 

17,549 
75,013 
89,715 
30,296 
14,965 



1,315 

3,357 

12,111 
14,693 
5,031 
4,476 



6,436 

23,593 
92,581 
116,539 

41,014 
24,716 



2,334 

11,820 
42,274 
67,849 
21,051 
68,577 



722,429 
694,272 
231,766 
352,206 



2,540,615 
4,992,066 
2,845,160 
13,905,193 



854,567 
1,148,304 

517,552 
2,432,603 



627, CB8 
635,455 
202,425 
294,438 



279,088 
306,339 
99,755 
189,763 



546,832 
588,991 
186,203 
282,655 



49,266 

56,301 
19,120 
28,792 



413,658 

352,604 

83,773 

50,754 



62,112 
48,710 
13, 135 
10,320 



540,712 
500,855 
125,946 
98,866 



229,823 

250,091 

80,644 

160,993 



Adjusted gross income classes 



Itemized deductions — Continued 



Tajces paid 



Number of 
returns 



Amount 

f ThousBnd 
dollars) 



Real estate taxes 



Number of 
returns 



Amount 

( Thousand 



General sales tax 



Number of 
returns 



( Thousand 
ttollars) 



State and local 
income taxes 



Number of 
returns 



(Thoijsend 
dollars) 



Personal property 
taxes 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(12) 



(13) 



(M) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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 t4,000 

$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 



1,974,496 



1,652,047 



800,510 



1,888,858 



259,872 



1,046,809 



557,131 



833,778 



65,847 



1,607,011 



1,328,783 



675,754 



235,863 



973,558 



546,248 



692,354 



58,773 



31,027 
138,026 
190,953 

159,332 

168,488 

126,871 

114,673 

97,477 

230,350 

117,112 

63,027 

37,882 

73,823 

40,426 

12, %8 

3,680 

662 

259 



7,913 
51,410 
82,166 

75,769 
90,787 
75,639 
30,576 
68,245 

208,347 
137,333 
93,831 
71,041 
188,293 

179,371 
107,579 
70,485 
27,230 
23,630 



23,678 
99,635 
152,919 

132,931 
139,959 
108,310 
94,631 
84,930 

199,204 
98,191 
54,431 
30,233 
60,463 

34,131 

11,097 

3,210 

592 

238 



4,389 
30,455 
46,224 

43,396 
49,706 
42,019 
42,960 
37,151 

101,630 
60,023 
37,038 
24,091 
63,427 

49,788 
24,308 
12,811 
3,825 
2,513 



28,826 

130,509 
132,914 

155,452 
162,739 
121,813 
111,968 
94,940 

224,376 
114,049 
60,846 
36,509 
71,604 

39,323 

12,557 

3,568 

636 

242 



1,735 
10,055 
15,810 

15,229 
17,139 
14,273 
15,357 
12,393 

35,374 
22,671 
14,293 
10,489 
23,947 

16,680 
6,666 
2,621 

701 
430 



10,579 
37,914 
83,923 

73,350 
106,584 
76,963 
83,004 
67,077 

177,151 
81,685 
45,949 
29,012 
53,469 

29,535 

8,818 

2,772 

517 

206 



441 
1,222 
6,336 

5,656 

10,777 
7,734 

10,851 
9,453 

46,171 
40,620 
34,197 
30,181 
84,672 

100,879 
63,134 
49,380 
20,323 
18,721 



(•) 

50,045 
70,569 

65,377 
69,083 
64,720 
56,563 
53,145 

102,508 
50,420 
28,801 
18,066 
32,511 

18,731 

5,645 

1,752 

321 

123 



(«) 
2,522 

3,130 

2,672 
3,643 
3,053 
2,775 
2,557 

6,455 
4,485 
3,139 
2,532 
6,079 

6,178 
4,299 
3,015 

981 
1,168 



367,455 



184,344 



323,264 



124,757 



335,987 



24,012 



73,251 



141,424 



7,076 



7,821 

30,046 
113,796 
U9,075 
45,662 
26,055 



3,106 

11,397 
49,474 
63,137 
26,151 
31,029 



6,810 

25,984 
100,234 
125,952 
39,650 
24,634 



2,054 

8,561 
34,444 
44,942 
17,767 
16,989 



4,946 

26,909 
105,864 
130,366 
43,550 
24,352 



264 

1,456 
6,212 
3,850 
3,915 
3,315 



1| 



8,182 

24,843 
20,469 
12,864 
6,893 



301 

1,268 
762 
966 

7,638 



9,626 

42,282 
57,166 
19,633 
12,717 



321 

1,547 
2,965 

1,112 
1,131 



701,411 
690,467 
231,270 
351,348 



294,804 
409,675 
209,068 
910,943 



574,862 

583,427 

200,022 

I 293,736 



188,836 
228,353 
101,991 
281,330 



653,884 
663,949 
225,296 
340,729 



48,2% 
76,897 
35,527 

99,152 



198,774 
417,794 
177,405 
252,836 



11,295 

45,556 

46,304 

454,026 



253,295 
320,452 
103,299 
156,732 



11,686 
15,460 
6,475 
32,226 



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." 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



139 



Table 4.4— JOINT RETURNS WITH ITEMIZED DEDUCTIONS AND WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, 

INCOME, TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 



ITEMIZED DEDUCTIONS, TAXABLE 



Adjusted gross income classes 



Itemized deductions— Continued 



Taxes paid — Continued 



State and local 
gasoline taxes 



Number of 
returns 



f 77>ous, 
dalla. 



All other taxes 



hfumber of 
returns 



f Thousand 
dollars) 



Interest paid 



Home mortgage interest Installment purchases 



Number of 
returns 



(Thou Si 
dollBi 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
returns 



(Thous 
dot la 



Other interest 



Number of 
returns 



(Thousand 
dollars) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25 , 000 under $30, 000 

$30, 000 under $50, 000 

$50,000 under $100,000 

$100,000 under $200,000 

$200, 000 under $500, 000 

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

Nontaxable returns, total 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

Returns under $5,000 

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



1,697,748 



101,329 



277,212 



11,247 



420,759 



1,395,433 



86,525 



247,289 



782,851 



388, 114 



9,872 



21,138 
117,300 
162,620 

137,364 
145,381 
116,806 
98,737 
87,807 

209,397 
105,058 
55,020 
31,611 
61,605 

31,930 

10,160 

2,809 

495 

195 



930 
5,931 
9,095 

7,175 
8,835 
7,474 
6,523 
5,383 

14,053 
7,126 
3,744 
2,170 
4,147 

2,458 

1,053 

323 

65 

40 



19,365 
20,019 

29,226 
16,398 
19,344 
18,824 
17,432 

35,806 
21,156 
9,790 
6,950 
13,328 

8,261 

3,097 

1,279 

288 

123 



(*) 
1,224 
1,571 

1,642 
686 

1,035 
2,111 
1,310 

4,664 
2,411 
1,434 
1,585 
6,038 

3,932 

3,161 

2,380 

842 

759 



12,687 
42,334 
85,436 

73,429 
76,832 
72,679 
65,785 
51,043 

125,629 
59,334 
30,377 
18, 135 
37,277 

21,455 

7,293 

2,468 

466 

192 



2,278 
6,917 
22,424 

23,259 
26,467 
26,654 
26,783 
24,816 

63,208 
37,622 
22,304 
14,260 
57,530 

60,363 
43,625 

35,009 
15,980 
17,146 



7,183 
17,084 
42,727 

45,918 
40,852 
39,883 
30,637 
28,065 

70,187 
26,362 
11,243 
6,634 
12,280 

6,166 

2,013 

667 

153 

60 



1,485 
3,093 
10,482 

16,131 
14,007 
15,837 
15,906 
14,980 

29,730 
13,692 
7,458 
4,298 
9,599 

6,172 

2,261 

1,028 

560 

161 



1,101 
9,135 
15,974 

13,116 
7,221 
7,445 
9,981 
5,477 

26,899 

7,539 

2,629 

961 

1,467 

682 

123 

38 

5 

5 



23 
736 

710 

1,073 
436 

1,078 
694 
308 

2,166 

997 

366 

31 

170 

673 

103 

55 

247 

6 



(•) 

27,966 

60,675 

44,250 
56,383 
56,079 
48,196 
42,050 

95,538 
45,254 
24,229 
14,371 
31,718 

18,786 

6,575 

2,251 

424 

176 



(*) 
3,088 

11,231 

6,055 
12,024 

9,740 
10,184 

9,529 

31,313 
22,934 
14,481 
9,931 
47,762 

53,520 
41,264 
33,925 
15,173 
16,978 



302,315 



14,806 



29,923 



140,261 



99,690 



66,203 



27,459 



22,729 



1,375 



92,852 



70,858 



(•) 
5,410 
22,807 
98,615 
114,889 
38,695 
20,835 



270 
781 
5,204 
5,242 
2,044 
1,215 



(♦) 
11,819 



16,156 
1,946 



(») 
1,243 



772 
742 



(•) 
11,976 

37,273 
53,205 
21,646 
15,823 



3,212 

12,230 
30,059 
10,286 
43,887 



(♦) 
5,519 

16,604 

29,938 

6,267 

7,538 



(♦) 
1,416 

5,354 
13,894 
2,308 
4,480 



(«) 
7,427 



(*) 



309 

990 



10,276 

22,273 
32,404 
15,434 
12,465 



6,568 
15,234 

7,965 
39,361 



582,538 
605,164 
210,313 
299,733 



29,547 
36,491 

14,104 
21,187 



73,964 
102,687 
35,820 
64,741 



5,138 
6,917 
4,667 
23,198 



264,895 
353,999 
126,300 
177,918 



87,422 
141,635 

64,420 
332,857 



125,659 
192,859 
70, 188 
65,611 



38,037 
81,256 
29,731 
45,312 



46,736 
45,441 
26,899 
13,451 



2,798 
3,635 
2,156 
2,648 



174,532 

257,832 

96,209 

144,704 



46,587 
56,745 
32,524 
284,903 



Itemized deductions— Continued 



Taxable income 



Adjusted gross Income classes 



Contributions 



Number of 
returns 



Amount 
(Thousand 



Casualty and theft 
losses 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Employee expenses 



Number of 
returns 



(Thousand 
dollars) 



Other 
deductions 



(Thousand 
dollars) 



Type not specified 



Number of 
returns 



Amount 

f Thousand 
dollars) 



Number of 
returns 



( Thousand 
dollars) 



Income tax 
before 
credits 

(Thousand 
dollars) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



Grand total. 



1,891,325 



1,262,785 



55,245 



23,980 



525,143 



57,100 



270,982 



12,533 



Taxable returns, total. 

Under $1,000 

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



1,103,331 



50,149 



22,840 



479,029 



54,481 



243,382 



5,510 



7,217 



1,614,644 



15,234,331 



4,266,956 



$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 $25,000 , 

$25,000 under $30,000 , 

$30,000 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. 



23,920 
133,756 
176,838 

153,121 
165,950 

122,197 
112,825 
94,720 

227,805 

115,026 

62,171 

37,391 

72,388 

39,993 

12,867 

3,661 

660 

256 



2,386 
28,733 
44,124 

37,496 
46,368 
42,215 
40,792 
40,629 

108,218 
74,815 
47,946 
34,393 

111,081 

123,785 
117,006 
98,661 
47,576 
57,107 



(*) 
13,204 

8,750 
12,866 

5,209 
1,866 
1,137 
3,183 

1,849 
644 
316 

83 
34 



(•) 



3,006 
5,135 

2,288 

1,840 

772 

1,907 

2,915 

1,342 

657 

316 

364 



(-) 

28,842 
60,932 

45,759 
67,276 
50,066 
37,049 
35,971 

86,751 
32,762 
11,653 
6,074 
7,827 

3,936 

1,405 

424 

73 

28 



(•) 
2,442 
4,890 

4,203 
5,864 
4,807 
4,572 
4,907 

11,832 
4,564 
1,359 

710 
1,464 

1,264 

739 

422 

90 

247 



309 
4,268 
3,797 

2,716 
4,109 
9,339 

10,131 
10,632 

18,007 
15,623 
14,958 
10,854 
29,914 

39,923 
30,859 
21,707 
9,413 
6,323 



(•) 
(«) 



(•) 
(•) 



(•) 



(«) 
(•) 



(«) 

(•) 



(•) 



1,042 

419 

94 



32,127 
139,462 
192,473 
159,332 
169,589 
127,971 
114,673 

97,644 

230,846 
117,343 
63,205 
37,934 
73,847 

40,597 

12,992 

3,688 

662 

259 



9,089 

81,466 

251,253 

327,072 
498, 135 
479,591 
514,183 
521,567 

1,828,592 
1,444,238 
1,061,761 
799,656 
2,240,301 

2,211,067 

1,401,685 

827,361 

339,274 

398,040 



1,257 
11,381 
35,785 

48,062 
75,092 
74,731 
82,575 
85,564 

319,325 
276,729 
221,264 

180, 189 
600,627 

790,117 
635,043 
428, 103 
184,833 
216,279 



335,780 



159,459 



5,096 



1,140 



46,114 



2,620 



27,601 



5,317 



78,363 



59,991 



i,970 



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 



8,545 

26,430 
106,869 
125,887 
43,215 
24,784 



1,582 

4,532 
22,573 
32,400 
15,853 
82,519 



5,096 



1,140 



(-) 
16,241 

24,822 
3,614 



(•) 

1,141 

1,216 
198 



295 
918 
4,442 
5,035 
2,985 
13,918 



7,968 



5,317 



(«) 

29,611 
26,965 
15,703 



(•) 

11,234 
13,679 
28,458 



223 
1,555 
2,623 
4,569 



Returns under $5,000 

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



645,510 
671,675 
228,229 
345,911 



152,131 
216,792 
108,496 
785,316 



11,585 
19,205 
10,115 
14,340 



1,862 
4,747 
4,921 
12,450 



134,475 

239,602 

86,751 

64,315 



9,859 
24,476 
11,832 
10,933 



22,058 
42,667 
18,316 
137,941 



10, 168 
(•) 
(') 

446 



7,294 
(*5 
(•) 

2,566 



426,722 
684,517 
230,971 
350,797 



373,340 

2,363,206 

1,829,652 

10,728,122 



52,823 

369,291 

319,516 

3,534,294 



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." 



140 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



Table 4.4— JOINT RETURNS WITH ITEMIZED DEDUCTIONS AND WITH AT LEAST ONE TAXPAYER AGE 65 OR OVER: ADJUSTED GROSS INCOME, ITEMIZED DEDUCTIONS, TAXABLE 

INCOME, TAX CREDITS, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



Number of 
returns 



(Tbous. 
db/jAi 



Tax credits 



Retirement income 
credit 



Number of 

returns 



Amount 

( Thousand 



Foreign tax credit 



Number of 
returns 



(Thousand 
dollars) 



Investment credit 



Number of 
returns 



Amount 

( Thousand 
dollars} 



Other tax credits 



Number of 
returns 



(ThousBTtd 
dollars) 



Income tax 
after credits 



Number of 
returns 



Amount 

( Thou sand 
dollars) 



(46) 



Grand total 

Taxable returns, total 

Under $1,000 

$1,000 under 42,000 

$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 $25,000 

$25,000 under $30,000 

$30,000 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 i4,000 

$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 



1,124,214 



1,123,675 



(•) 
13,587 

77,510 
134,032 
111,999 
106,646 

95,252 

229,017 
116,931 
63,080 
37,934 
73,531 

40,498 

12,961 

3,680 

660 

257 



(«) 



(•) 



19,710 
525,610 
229,120 
349,774 



(47) 



(4a) 



(49) 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



307,937 



449,867 



57,773 



32,012 



12,398 



83,775 



19,555 



1,614,644 



307,841 



377,109 



50,o03 



31,817 



18,397 



1,614,644 



(•) 
L26 

1,027 
3,423 
4,670 
5,519 
5,879 

23,496 
20,412 
16,389 
U,466 
44,757 

59,067 
47,546 
32,029 
13,852 
16,132 



(«) 

13,789 

49,730 

39,928 
52,477 
31,480 
15,856 
37,175 

55,119 
26,547 
16,705 
3,427 
15,108 

9,130 

3,499 

315 

121 

53 



(•) 
646 
3,952 

4,864 
7,344 
5,362 
2,146 
5,896 

9,128 
3,698 
2,440 
1,129 
2,120 

1,340 
384 

120 
13 



(•) 



2,125 
1,527 
3,026 
7,446 

5,414 

2,712 

1,243 

246 

110 



(•) 



429 

425 

440 

1,781 

1,785 
2,053 
1,949 
726 
1,699 



(«) 
5,496 

3,499 
5,604 
2,L26 
4,443 
3,226 

9,539 
8,205 
5,791 
4,854 
10,349 

9,246 

3,529 

1,293 

233 

118 



(«) 



283 
372 
167 
385 
330 

1,067 
1,075 
789 
1,198 
3,429 

3,979 

1,938 

1,626 

696 

601 



(•) 



(-) 



(•) 



(«) 



17 
202 
24 

1 



32,127 
139,462 
192,473 

159,332 
169,589 
127,971 
1U,673 
97,644 

230,346 
117,343 
63,205 
37,934 
73,847 

40,597 

12,992 

3,683 

662 

259 



(«) 



72,758 



7,172 



(*) 



(•) 



5,788 



1,158 



(«) 



(«) 

27,065 
25,380 
14,565 



(•) 
1,415 
2,454 
3,085 



(») 



(•) 



(•) 
2,546 
1,921 
935 



(«) 



UO 

171 
842 



128 

20,518 

23,510 

263,781 



122,812 
191,450 
55,131 

80,474 



3,693 
23,684 

9,130 
11,266 



(•) 
(•) 
2,904 
24,034 



(*) 
(*) 

103 
12,029 



10,635 

19,673 

9,7U 

43,753 



778 

1,732 

1,267 

15,773 



(•) 



(•) 



364,062 
669,209 
230,846 
350,527 



(57) 



4,493,789 



4,493,789 



1,237 
10,711 
31,522 

43,942 
70,795 
73,701 
85,515 
85,185 

332,524 

291,938 
233,991 
190,886 
637,987 

842,056 
678,006 
456,403 
197,240 
230,152 



43,470 

359,137 

332,524 

3,758,658 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and limitations of the Data." 
(**) An aeterlsk in a cell denotes that the estimate is not shown separately because of high sampling varia, 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



141 









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Individual Returns/1968 • Age 65 or Over; Retirement Income Credit 



Table ^.7— RETURNS WITH RETIREMENT INCOME CREDIT: NUMBER OF RETURNS, TAXABLE INCOME, 

BY ADJUSTED GROSS INCOME CLASSES 



INCOME TAX BEFORE CREDITS, AND TAX SURCHARGE, 



143 



Adjusted gross income classes 



Number of 
returns 



Tajcable 
income 



( Thousand 
dottnrs) 



Income tax 
before 
credits 

f Thousand 
dotUrs} 



Retirement 
income 
credit 

(Thousand 
dollars) 



Returns with tax surcharge 



Number of 
returns 



Taxable 
income 



( Thousand 
dollars) 



Income tax 
before 
credits 
(Thousand 
dollars) 



Retirement 

income tax 

credit 

( Thousand 
dollars) 



Tax 
surcharge 



(Thousertd 
dollars) 



(1) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 



1,631,405 



(•) 
77,581 
240,395 
261,522 
227,976 

147, 083 
130,643 
92,051 
60,742 
81,707 

149,355 
56,798 
34,958 
17,868 
29,005 

15,729 

5,227 

1,383 

191 

90 



808,575 
512,226 
149,355 

161,249 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



8,716,391 



2,277,399 



916,411 



7,951,113 



2,162,662 



(-) 

18,411 
188,618 
309,444 
411,127 

388,278 
461,866 
390,826 
315,051 
434,127 

1,254,150 
715,818 
598,824 
374,761 
893,548 

829,485 
556,610 
309,068 
92, 199 
124,139 



2,572 
27,282 
46,767 
62,808 

61,632 
75,164 
65,701 
54,079 
85,565 

239,980 
152,638 
144,003 
93,550 
273,695 

323,382 
266,084 
167,492 
52,867 
72,128 



(«) 
2,338 
17,450 
23,255 
23,260 

18,812 
18,631 
13,661 
7,707 
12,342 

22,248 
7,232 
4,773 
2,444 
3,915 

2,136 

598 

190 

26 

17 



27,514 
82,753 
96,368 

88,513 
97,390 
79,187 
53,466 
79,390 

145,824 
56,798 
34,832 
17,363 
28,983 

15,664 
5,203 
1,379 

190 
89 



33,962 
154,092 
240,678 

280,061 
374,064 
351,673 
311,041 
479,921 

1,239,608 

715,818 
598,487 
374,761 
392,335 

826,612 
553,972 
307,925 
92,193 
123,410 



5,023 
23,851 
38,645 

45,803 
62,188 
59,718 
53,472 
84,945 

237,098 
152,638 
143,952 
98,550 
278,500 

322,262 
264,692 
166,811 
52,867 
71,647 



927,641 
2,040,148 
1,254,150 
4,494,451 



139,438 

342, 141 

239,980 

1,555,837 



66,314 
71,152 
22,243 
21,330 



206,635 
402,946 
145,824 
161,006 



428,733 
1,796,759 
1,239,603 
4,436,017 



67,519 

306,126 

237,098 

1,551,919 



1,518 
7,369 

9,110 

9,644 
10,026 
9,657 
7,541 
11,991 

21,816 
7,232 
4,753 
2,444 
3,905 

2,134 

594 

190 

26 

16 



17,997 
48,859 
21,816 
21,294 



(9) 



152,240 



136 

1,008 
2,156 

2,375 
3,459 
3,585 
3,363 
5,412 

16,122 
10,866 
10,459 
7,216 
20,512 

23,999 
19,777 
12,471 
3,961 
5,363 



3,300 

18,194 

16,122 

114,624 



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. 

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



Section 



CONTENTS 

Average income by state, 145 

Average income and income distribution by region, 147 

Map 

Average adjusted gross income by state, 1968. 146 

Chart 

5A Average income and returns distribution by IRS regions, 147 

Basic tables 

5.1 Selected sources of income, deductions, taxable income, and income 
tax, by states and regions, 148 



State and 
Regional Data 



5.2 Adjusted gross income, exemptions, taxable income and income tax, by 
adjusted gross income classes and states, 150 

5.3 Returns with itemized deductions: adjusted gross income and itemized 
deductions, by type of deduction and by states, 171 

5.4 Taxes deducted by types and states, 173 



State classifications in the Statistics of Income series 
are based on the district code given each return in the 
Internal Revenue district office or regional service center 
in which it was filed. Taxpayers were instructed to file 
their returns in the district or region in which they re- 
sided, and to the extent that they did so, the State data 
reflect an accurate picture of taxpayers within each State. 
Most taxpayers did file in the correct place. However, 
there were some returns filed in an incorrect place due 
to the reasons cited below. 

(1) Some taxpayers who had moved filed with the 
district office or regional service center serving the 
area in which they used to live, either out of habit or 
because IRS had sent them a preprinted envelope ad- 
dressed to the service center of the region in which the 
taxpayer formerly resided. 

(2) Some taxpayers filed from their place of business 
rather than their place of residence, for example, a 
Connecticut commuter filing with the district office 
serving New York City, his place of business, rather 
than the one serving Connecticut, his place of residence. 

(3) Some taxpayers filed from their tax lawyer's or 
accountant's place of business, which again may have 
been in another State from the taxpayer's residence. 

(4) Some taxpayers may simply have misunderstood 
the instructions on where to file. 

The effect of a taxpayer filing in the wrong place de- 
pended on whether he was filing with the wrong district 
office, the wrong service center, or with the National 
Office of IRS in Washington, D.C. 

(1) If a taxpayer sent his return to a district office 
in a State other than the one in which he resided, his 
return would have been classified for the State to which 
he sent it. Based on the results of an earlier special 
study, the number of such returns tended to be counter- 
balanced by a similar number filed by taxpayers who 
resided in that State but sent their returns elsewhere. 

(2) If the taxpayer filed his return with the wrong 
regional service center, it was arbitrarily classified for 
one of the States in that region. The States chosen for 
classifying out-of-region returns are as follows: in the 
Central Region, Ohio; in the Mid-Atlantic Region, Mary- 
land; in the Midwest Region, Illinois; in the North- Atlantic 
Region, Connecticut; in the Southeast Region, Florida; in 



the Southwest Region, Texas; and in the Western Region, 
California. As a result, data for these States may be 
somewhat overstated. Data for all other States tend to be 
very slightly understated; however, since the effect is 
spread over all 43 remaining States, it is not of great 
significance in any one State. 

(3) If the return was sent to the National Office, it was 
processed in the Mid-Atlantic Service Center. If such a 
return came from a State not in the Mid-Atlantic Region, 
it was coded as a Maryland return. Therefore, the 
Maryland estimates, based on the earlier special study 
cited previously, may be overstated by as much as 10 
percent. Part of the overstatement in Maryland is due 
also to the fact that service personnel stationed abroad 
erroneously sent their returns to the National Office or 
the Baltimore District Office. 

Many service personnel 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. However, each State total 
contains at least a few returns of such personnel sta- 
tioned abroad. 

The tables in this section also present summary totals 
for Internal Revenue Service administrative regions. The 
States comprising each region are indicated in the map 
which represents the field organization of the Service in 
1968. National totals in the State and regional tables will 
differ slightly from those presented elsewhere because of 
differences in sample weights used. These are explained 
in the Description of the Sample (section 7). 



AVERAGE INCOME BY STATE 

The map on page 146 shows that average income (ad- 
justed gross income per return) ranged from a high of 
$8,826 in Alaska to a low of $5, 536 in North Dakota. With 
the exception of Montana and the District of Columbia, all 
States showed an increase in average income between 
1967 and 1968. For the District of Columbia, it was the 
second straight year in which average income dropped. 

As in previous years, average income was generally 
highest in the States of the Far West and in a band of 
States stretching from Lake Michigan to the Atlantic 



145 



146 



Individual Returns/1968 • State and Regional Data 



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Individual Returns/1968 • State and Regional Data 



147 



Chart 5A 

Average income and returns distribution by IRS regions 

Percent distribution of returns 
Average AG! per return by AG! class 





North- 
Atlantic 




SE SW MW MA C W NA 



coast. Adjusted gross income per return was below the 
national average of $7, 518in all the States of the Southeast 
and Southwest Regions, 

AVERAGE INCOME AND INCOME DISTRIBUTION 
BY REGION 

Chart 5A shows that, when the IRS regions are taken 
as a whole, average income was lowest in the Southeast 
Region, highest in the North-Atlantic Region. The per- 
centage of all returns showing incomes under $5,000 was 
highest in Southeast (50 percent), lowest in Central (40 



percent). The percentage of all returns with incomes 
from $5,000 to $9,999 was fairly constant in all regions-- 
just over 30 percent. The proportion of returns showing 
incomes of $10,000 or more ranged from 18 percent in 
Southeast to 29 percent in Western. Thus, even though 
the North-Atlantic Region had the highest average income, 
it had a higher proportion of returns with income under 
$5,000 and a lower proportion of returns with income of 
$10,000 or more than either the Central or Western Re- 
gions. The reason is that the North-Atlantic average is 
increased by the relatively high number of returns in the 
highest income classes ($50,000 and over). 



148 



Individual Returns/1968 • State and Regional Data 



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Individual Returns/1968 • State and Regional Data 



149 






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150 



Individual Returns/1968 • State and Regional Data 



Table 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS 

[Taxable and nontaxable returns ] 



Adjusted gross Income classes 



Number of 
returns 



Number of 

joint 

returns 



Adjusted 
gross income 
(less 
deficit) 
(Thouamtd 
doll»ra} 



Total 
number of 
exemptions 



Number of 
exemptions 
o^her than 
age and 
blindness 



Taxable income 



Number of 
returns 



(Thousm^d 
dotlari) 



Number of 
returns 



dollar 



Income tax after creditt 



Number of 
returns 



(1) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



United States, total 



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 $25,000 

$25,000 under $30,000 

$30,000 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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 

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,CX)0 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,0(X) 

Returns $5,000 under $10,000. 

Returns $10,000 under $15,000 

Returns $15,000 or more 



73,730,791 

381,078 
4,138,826 
3,215,883 
7,474,763 
5,900,379 
5,563,924 
5,278,855 



,001,449 
,956,916 
,741,287 
,608,538 
,015,475 

,990,069 
,658,110 
,180,993 
520,877 
719,521 

301,636 

62,989 

15,467 

2,634 

1,122 



31,953,708 
23,323,665 
11,990,069 
6,463,349 



41,370,950 

225,602 
237,715 
264,317 
1,318,945 
1,666,521 
2,018,185 
2,393,281 

2,673,787 
3,140,778 
3,412,417 
3,687,544 
3,388,710 

10,915,965 

3,435,290 

1,099,526 

483,065 

661,781 

274,798 

56,227 

13,302 

2,262 

927 

8,124,571 
16,303,236 
10,915,965 

6,027,178 



'554,336,953 

^1,885,491 
1,364,845 
2,566,655 
11,072,213 
14,662,964 
19,450,388 
23,717,456 

27,500,354 
32,214,330 
35,557,320 
39,120,537 
38,101,827 

144,604,998 
62,067,669 
26,075,416 

14,187,641 
27,020,736 

19,972,190 
8,310,723 
4,469,819 
1,779,465 
2,404,899 

■■70,949,029 
172,494,368 
144,604,998 
166,288,558 



201,360,712 192,388,434 



1,043,662 
5,010,344 
4,187,509 
12,184,171 
11,774,682 
12,358,777 
13,149,382 

13,661,274 
14,933,273 
15,100,158 
15,812,376 
14,130,759 

43,821,866 
13,469,710 
4,424,286 
1,999,915 
2,801,524 

1,190,665 

236,985 

55,970 

9,477 

3,947 

59,708,527 
73,637,840 
43,821,866 
24,192,479 



932,912 
4,777,154 
3,892,840 
10,663,941 
10,337,307 
11,259,061 
12,334,381 

13,070,221 

14,442,225 

14,724,758 

15,480,233 

13,835,391 

43,185,646 

13,201,285 

4,284,400 

1,923,567 

2,655,675 

1,113,281 

213,524 

48,960 

8,249 

3,423 

54,197,596 
71,552,828 
43,185,646 
23,452,364 



655,702 
5,200,377 
4,593,057 
4,983,194 
4,956,225 

4,859,350 

4,879,295 

4,710,457 

4,594,702 

4,009,981 

11,982,250 

3,655,647 

1,179,316 

520,457 

718,666 

301,072 
62,753 
15,364 
2,588 

1,094 

20,388,555 

23,053,785 

11,982,250 

6,456,957 



37,978 
2,685,164 
5,658,465 
9,129,753 
12,130,889 

14,972,762 
18,129,680 
20,884,350 
23,393,809 
23,518,455 

95,980,950 
44,693,878 
19,511,007 
10,394,899 
21,365,693 

16,207,127 
6,698,852 
3,491,299 
1,390,541 
1,396,745 

29,642,248 
100,399,056 

95,980,950 
126,150,042 



9,955 

349,758 

2,905,310 

3,142,556 

3,467,061 

3,887,943 
4,271,325 
4,420,340 
4,443,553 
3,933,352 

11,870,370 

3,637,588 

1,174,121 

519,160 

715,728 

299,856 

62,538 

15,307 

2,574 

1,090 

9,375,140 
20,961,513 
11,370,370 

6,427,962 



29 

1,004 

37,644 

79,893 

111,093 

149,620 
197,754 
244,950 
285,070 
295,221 

1,270,497 
647,129 
303,563 
186,988 
430,166 

435,413 

228,418 

135,317 

55,992 

76,309 

229,663 
1,172,616 
1,270,497 
2,504,295 



652,121 
5,113,931 
4,450,458 
4,849,710 
4,869,288 

4,809,289 
4,846,941 
4,637,991 
4,584,156 
4,001,565 

11,965,650 

3,651,310 

1,176,235 

519,634 

717,860 

300,739 

62,679 

15,327 

2,533 

1,091 

19,935,508 
22,929,942 
11,965,650 
6,449,453 



Alabama 



7,929 
74,527 
53,271 
100,566 
39,227 
97,251 
75,247 

76,619 
91,073 
62,340 
66,385 

44,153 

125,049 

33,925 

10,975 

3,827 

5,757 

2,597 
469 

100 



493,018 

340,570 

125,049 

57,665 



643,944 

5,999 
6,253 
9,442 
33,856 

36,030 
56,098 
44,876 

56,736 
69,197 
55,807 
60,180 
41,792 

118,156 

32,019 

10,569 

3,474 

5,473 

2,446 

438 

87 



192,559 

283,712 

118,156 

54,517 



'6,458,962 

^24,590 
24,679 
43,753 
145,333 
221,543 
341,959 
335,598 

421,596 
593,933 
467,776 
562,908 
419,439 

1,436,779 
576,415 
244,914 
105,418 
218,669 

171,034 
60,177 
28,797 

12, 822 

'1,088,286 
2,465,652 

1,486,779 
1,418,245 



2,924,916 

22,664 
90,445 
74,990 
194,384 
216,500 
260,114 
232,012 

253,734 
320,928 
202,357 
219,931 
157,413 

453,578 
125,533 
40,793 
13,935 
22,141 

10,691 

1,851 

363 



1,091,609 

1,159,363 

455,578 

215,366 



2,836,593 

20,098 
36,537 
70,996 
177,716 
207,192 
253,875 
225,981 

247,579 
315,604 
196,152 
213,371 
157,229 

452,947 
124,371 
39,320 
13,676 
21,741 

10,121 

1,721 

319 



1,042,395 

1,129,935 

452,947 

211,316 



802,975 



13,993 
59,998 
62,610 
83,610 
65,992 

73,092 
88,684 
62,159 
66,005 
44,153 

125,049 
33,925 
10,973 
3,827 
5,736 

2,535 
469 

100 

15 



236,203 

334,093 

125,049 

57,630 



668 
24,911 
72,442 
134,200 
142,755 

190,250 
306,053 
265,370 
333,103 
253,322 

960,699 
405,460 
183,056 
81,789 
172,732 

139,424 
51,203 
23,701 

11,314 

374,975 
1,353,599 

960,699 
1,068,683 



(«) 
32,867 
37,974 
38,734 

43,348 
76,684 
61,296 
64,443 
41,310 

124,501 

33,762 

10,973 

3,817 

5,736 

2,574 
469 
100 



112,238 
292,531 

124,501 
57,446 



50,409 



(«) 

425 

906 

1,009 

1,636 

3,081 
3,067 
4,038 
3,151 

12,584 
5,823 
2,832 
1,423 
3,514 

3,733 

1,753 

943 

426 



2,352 
14,972 
12,584 
20,501 



795,647 



12,839 
58,844 
61,102 
32, X2 
65,801 

71,422 
88,682 
61,837 
66,005 
44,150 

125,044 

33,901 

10,973 

3,817 

5,669 

2,535 
469 
100 



230,928 

332,146 

125,044 

57,529 



83,106 

(•) 



9,553 

16,416 

10,276 

3,799 

1,604 

619 

266 
28 



34,123 
15,971 
16,416 
16,596 



44,223 
(•) 

(•) 



9,854 



9,671 
3,642 
1,604 

571 

252 
25 



6,897 
9,623 
11,934 
15,769 



'733,491 
(•) 

27,811 



> 84,073 

199,443 
175,292 
83,636 
42,809 
23,151 

17,034 
3,511 



'62,228 
124,970 
199,448 
346,845 



235,900 
(») 



26,059 

54,797 

39,049 

16,659 

5,936 

1,930 

1,235 
103 



71,235 
44,945 
54,797 
64,923 



230,930 
(•) 

27,645 



54,797 

38,821 

16,659 

5,936 

1,834 

1,219 
103 



67,651 
43,899 
54,797 
64,583 



9,397 

16,416 

10,276 

3,799 

1,530 

619 

266 
28 



19,630 
15,815 
16,416 
16,572 



490,779 



52,842 

138,291 

127,414 
59,479 
31,558 
18,709 

13,629 
2,629 

1,247 



19,954 

77,869 

138,291 

254,665 



(•) 



9,397 

16,213 

9,809 

3,799 

1,580 

595 

266 
28 



7,622 
14,769 
16,213 
16,081 



7,069 
(•) 

395 



697 

1,915 

1,793 

921 

520 

361 

351 
87 



113 

983 

1,915 

4,078 



9,397 

16,415 
10,276 
3,799 
1,580 
619 

266 
28 



19,630 
15,636 
16,415 
16,572 



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/1968 • State and Regional Data 251 

Table 5.2-ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME ClASSES AND STATES AND REGIONS -Continued 



[Taxable and nontaxable returns] 



Adjusted gross Income classes 



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 $S,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 



Number of 
returns 



CD 



Number of 

joint 

returns 



(2) 



Adjusted 

gross income 

(less 

deficit) 

(Thouaand 
doltora) 



(3) 



Total 

number of 
exenptions 



(4) 



Number of 
exemptions 
other than 

age and 
blindness 



(5) 



Taxable income 



Number of 
retiUTiE 



(6) 



(Thouamd 
dollara) 



(7) 



Surcharge 



Number of 
returns 



(3) 



( Thousand 
dollara) 



(9) 



Income tax after credits 



Number of 
returns 



(10) 



568,199 

(•) 

37,555 
24,070 
58,983 
44,833 
42,086 
46,662 

54,138 
38,929 
36,746 
27,745 
22,893 

85,588 

25,450 

8,243 

3,612 

4,532 

1,993 

319 

66 

12 

6 

257,927 

180,451 

85,588 

44,233 



333,445 

(•) 

13,175 

18,060 
21,808 
28,647 

32,816 
23,163 
29,493 
24,529 
21,337 

76,493 

23,580 

7,752 

3,612 

4,146 

1,838 

276 

61 

11 

6 

84,332 
131,338 
76,493 
41,282 



( 12,884 

< 19,586 

( 87,389 

109,111 

146,224 

208,317 

298,359 
252,011 
278,986 
237,926 
217,160 

1,029,480 

428,921 

180,893 

99,218 

168,237 

132, CB4 
43,063 
19,682 
6,808 
13,086 

'551,175 
1,284,441 
1,029,480 
1,092,002 



1,617,568 

(•) 

42,125 
26,690 
97,140 
92,009 
112,045 
151,073 

155,132 
U9,796 
127,539 
104,867 
91,903 

323,137 
92,867 
31,462 
13,292 
16,317 

7,795 

1,196 

271 

32 

26 

531,936 
599,237 
323,137 
163,258 



(•) 

41,823 
26,690 
88,238 
83,517 
100,395 
147,886 

150,476 
115,183 
125,415 
100,193 
90,434 

317,497 
91,626 
31,126 
12,771 
15,657 

7,012 

1,075 

236 

30 

23 

497,871 
581,701 
317,497 
159,556 



(•) 

41,126 
32,805 
29,537 
40,137 

51, U6 
38,866 
36,594 
27,734 
22,893 

85,588 

25,450 

8,243 

3,612 

4,525 

1,990 

318 

66 

11 

6 

148,897 
177,203 
85,588 
44,221 



(«) 
20,330 
38,937 
58,994 
92,880 

152,204 
138,765 
157,133 
127,245 
124,463 

653,118 
303,874 
135,540 
74,410 
130,790 

105,026 
35,455 
15,436 
5,403 
12,490 

211,549 
699,809 
653,118 
818,423 



(*) 
18,297 
21,333 
30,898 

41,194 
32,714 
36,295 
26,114 
22,738 

84,371 

25,450 

8,243 

3,612 

4,392 

1,989 

318 

65 

11 

6 

71,584 
159,055 
84,371 



(•) 

214 
520 
708 

1,409 
1,480 
1,762 
1,460 
1,453 

8,544 
4,423 
2,145 
1,224 
2,533 

2,780 

1,219 

581 

204 

479 

1,445 
7,565 

8,544 
15,588 



454,835 



(') 

40,700 
32,398 
29,514 
40,137 

51,116 
38,763 
36,594 
27,733 
22,891 

85,505 

25,449 

8,223 

3,611 

4,521 

1,987 

318 

66 

11 

6 

148,041 
177,097 
85,505 
44,192 



576,062 

6,383 
31,741 
34,981 
68,666 
57,205 
56,043 
54,858 

41,679 
33,374 
43,152 
33,036 
29,634 

56,094 
12,231 
4,297 
2,570 

3,344 

1,539 
185 
41 



309,877 
135,875 
56,094 
24,216 



381,901 

5,439 
4,383 
8,018 
27,085 
23,031 
32,439 
41,213 

34,986 
31,255 
36,805 
32,531 
27,073 

54,491 

11,366 

4,180 

2,568 

3,297 

1,480 

164 

39 

5 

3 

141,608 
162,700 
54,491 
23,102 



'3,366,765 

^15,552 
11,444 
27,618 
103,708 
141,090 
197,462 
243,871 

228,203 
247,730 
320,195 
277,801 
230,045 

659,758 

209,186 

95,363 

68,993 

124,872 

100,367 
24,674 
U,732 
3,632 
4,563 

'709,642 

1,353,974 

659,758 

643,391 



1,659,339 

17,168 
42,136 
57,903 
143,908 
134,294 
176,026 
158,119 

125,669 
133,826 
147,040 
126,728 
102,113 

206,488 
42,305 
16,561 
10,048 
12,200 

5,916 

706 

153 

25 

7 

729,554 
635,376 
206,488 
87,921 



1,587,313 

16,531 
40,628 
53,077 
126,585 
119,538 
170,753 
153,612 

121,312 
131,612 
144,281 
125,223 
98,525 

201,740 

40,720 

15,923 

9,764 

11,133 

5,493 

651 

138 

22 

7 

680,774 

620,953 

201,740 

83,851 



(«) 

38,730 
40,648 
44,358 
51,591 

40,461 
37,234 
43,152 
33,036 
29,633 

56,094 
12,231 
4,297 
2,570 
3,344 

1,539 

185 

39 

6 

3 

179,368 

183,516 
56,094 
24,214 



(-) 

19,159 
48,164 
70,261 

108,513 

119,694 
127,002 
134,808 
158,166 
174,544 

435,944 
150,379 
73,432 
53,334 
100,368 

83,255 

21,171 
8,954 
2,903 
2,589 

246,594 
764,215 
435,944 
496,335 



(•) 
24,068 
18,934 
28,678 

32,860 
30,456 
40,214 
32,245 
29,484 

56,094 
12,231 
4,297 
2,570 
3,344 

1,537 

185 

39 

6 

3 

71,990 
165,259 
56,094 
24,212 



435,202 



_ 


(*) 


•) 


38,378 


302 


37,486 


439 


43,015 


656 


51,146 


935 


39,265 


1,292 


37,026 


2,070 


43,152 


1,856 


32,579 


2,139 


29,174 


5,691 


55,940 


2,194 


12,106 


1,170 


4,285 


883 


2,568 


1,965 


3,319 


2,210 


1,539 


717 


185 


343 


39 


112 


6 


99 


3 


1,397 


174,016 


8,342 


181,196 


5,691 


55,940 


9,692 


24,050 



7,538,265 

48,600 
379,312 
288,673 
685,366 
539,545 
524,789 
506,937 

462,465 
495,835 
453,102 
462,390 

432,517 

1,366,031 
518,905 
173,656 
69,294 
87,776 

33,718 

6,684 

1,747 

302 

121 

2,973,222 

2,306,809 

1,366,031 

892,203 



22,323 
14,252 
18,443 
95,663 

130,471 
179,969 
218,604 

211,606 
269,446 
295,093 
340,125 
318,693 

1,201,246 

484,493 

161,809 

63,212 

78,074 

30,121 

5,743 

1,478 

264 

95 

679,725 
1,434,968 
1,201,246 

825,294 



'62,357,722 

^239,040 
112,543 
229,692 
1,024,890 
1,328,934 
1,833,710 
2,282,385 

2,532,099 
3,217,431 
3,407,639 
3,933,593 
4,110,762 

16,631,976 
8,335,530 
3,330,860 
1,384,461 
3,293,808 

2,222,148 
835,222 
506,500 
206,583 
235,492 

'6,523,613 
17,201,523 
16,681,976 
21,950,605 



20,196,101 

112,122 
432,875 
357,170 
1,025,053 
1,020,693 
1,160,646 
1,205,188 

1,136,773 
1,376,528 
1,341,603 
1,507,949 
1,336,934 

4,377,083 

1,861,868 

633,957 

259,535 

333,570 

129,260 

24,382 

6,277 

1,155 

425 

5,313,747 
6,749,787 
4,877,088 
3,255,479 



19,379,662 

101,353 
419,328 
336,583 
941,198 
922,698 
1,058,431 
1,117,494 

1,081,177 
1,311,868 
1,307,832 
1,469,689 
1,344,125 

4,799,916 

1,829,974 

622,287 

248,598 

317,171 

120,512 

21,924 

5,572 

1,037 

390 

4,897,590 
6,514,691 
4,799,916 
3,167,465 



6,407,322 



61,830 
511,313 
399,602 
451,414 
465,070 

442,838 
482,580 
447,355 
459,229 
430,858 

1,364,629 
518,117 
173,241 
69,280 
87,543 

33,637 

6,634 

1,731 

297 

119 

1,889,229 

2,262,860 

1,364,629 

890,604 



38,665,562 



3,546 

272,374 

510,032 

797,876 

1,109,045 

1,353,775 
1,766,489 
1,939,495 
2,243,386 
2,439,793 

10,512,823 
6,082,641 
2,726,223 
1,371,030 
2,444,469 

1,672,844 
650,306 
372,975 
154,462 
241,980 

2,692,872 
9,742,937 
10,512,823 
15,716,930 



5,119,673 



(•) 

20,519 
270,267 
276,473 
306,902 

350,056 
408,269 
411,072 
432,263 
416,581 

1,339,964 
514,580 
171,998 
68,915 
37,343 

33,496 

6,616 

1,728 

295 

118 

876,379 
2,018,241 
1,339,964 

335,039 



567,124 



(») 

49 
3,167 
6,775 
9,869 

13,333 
19,375 
22,653 
27,228 

30,577 

138,059 
87,185 
42,285 
23,004 
48,182 

43,553 
21,672 
14,302 
6,122 
9,229 

19,362 
113,672 
138,059 
295,531 



6,344,105 



61,830 
503,817 
336,888 
435,147 
454,391 

436,300 
479,219 
445,578 
457,766 
430,153 

1,363,726 

517,340 

173,092 

69,207 

87,303 

33,590 

6,613 

1,726 

295 

119 

1,342,073 

2,249,016 

1,363,726 

839,290 



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



152 



Individual Returns/1968 - State and Regional Data 



Table 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable returns! 



Adjusted gross income classes 



Number of 

returns 



Number of 
joint 



Adjusted 

gross income 

(less 

deficit) 

( Thou»Wid 

doHarm) 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 

age and 
blindness 



Taxable income 



Number of 
returns 



(Thouatnd 
doll art) 



Surcharge 



Number of 
returns 



dot I a, 



Income tax after credits 



Number of 
returns 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 

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 

$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 $25,000 

$25,000 under $30,000 

$30,000 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 



767,454 

5,868 
50,538 
35,515 
77,238 
53,592 
48,302 
48,746 

64,583 
54,266 
44,394 
49,522 
39,699 

123,095 

36,036 

10,889 

5,030 

7,106 

2,435 
452 
121 

27 

329,799 
252,464 
123,095 
62,096 



,277,145 

(«) 

68,609 
52,799 

146,581 
95,175 
80,247 
62,800 

70,515 
70,644 
92,566 
64,744 
68,312 

251,489 
80,000 
27,297 
13,616 
17,936 

8,516 

2,971 

523 

84 

38 

507,894 
366,781 
251,489 
150,981 



202,080 

(«) 
15,457 
10,050 
16,876 
18,350 
12,837 
12,047 

13,355 
6,306 

10,831 

22,040 

8,163 

33,981 
11,889 
3,587 
2,105 
2,450 

1,000 
234 
93 

34 
20 

85,992 
60,695 
33,981 
21,412 



4,846 

22,091 

17,464 
21,561 
26,998 

37,221 
35,449 
32,479 
39,934 
35,198 

114,217 
34,377 
9,713 
4,601 
6,599 

2,271 
416 
104 

20 

92,960 
180,281 
114,217 

58,101 



^43,454 
17,853 
27,767 
117,105 
157,184 
167,041 
217,025 

351,682 
357,921 
334,519 
423,818 
375,769 

1,480,333 
610,136 
241,122 
136,722 
257,429 

161,391 
60,403 
34,943 

18,985 

^660,521 
1,843,708 
1,480,333 
1,521,130 



2,108,488 

18,644 
58,131 
38,749 
126,418 
121,771 
114,430 
144,157 

179,946 
166,956 
141,049 
163,775 
135,755 

452,478 

140,584 

43,971 

18,907 

30,129 

10,425 

1,644 

461 

108 

622,300 
787,481 
452,478 
246,229 



2,024,971 

16,642 
57,550 
38,749 
110,270 
111,166 
102,991 
133,860 

174,382 
162,275 
139,368 
159,075 
132,972 

447,314 
136,953 
43,119 
17,727 
28,734 

9,826 

1,490 

414 

94 



571,228 
768,072 
447,314 
238,357 



8,030 
56,008 
48,471 
39,878 
43,477 

64,582 
54,266 
44,339 
49,522 
39,699 

123,095 

36,036 

10,889 

5,028 

7,106 

2,433 
449 
121 

27 

195,864 
252,408 
123,095 
62,089 



401 
31,209 
60,940 
72,468 
90,306 

185,339 
190,769 
190,787 
249,620 
226,159 

952,742 
428,728 
174,397 
106,664 
201,124 

131,328 
49,158 
29,160 

15,331 

255,323 
1,042,673 

952,742 
1,135,890 



(•) 
33,685 
25,031 
24,127 

45,059 
48,518 
41,503 
47,972 
38,668 

122,134 

36,036 

10,756 

5,028 

7,106 

2,432 
444 

121 

27 

89,477 
221,720 
122,184 

61,950 



47,694 



(•) 

457 
633 

733 

1,782 
1,970 
2,042 
3,101 
2,854 

12,503 
6,175 
2,782 
1,852 
3,919 

3,465 
1,656 

1,107 

543 

1,843 
11,749 
12,503 
21,599 



8,030 
54,823 
43,398 
39,720 
40,557 

64,288 

54,107 
44,181 
49,520 
39,411 

123,039 

35,952 

10,865 

5,027 

7,095 

2,430 
449 

120 

27 

185,528 

251,507 

123,039 

61,965 



Connecticut 



675,771 

(•) 

(») 
2,359 
16,861 
19,530 
32,734 
21,172 

20,785 
31,471 
66,281 
42,305 
51,189 

227,937 
75,138 
25,385 
12,475 
15,491 

7,823 

2,770 

462 

75 

28 

95,156 
212,031 
227,937 
140,647 



^11,115,365 

(«) 

22,682 
41,987 
208,773 
232,902 
283,924 
280,348 

387,720 
458,137 
693,105 
549,808 
550,530 

3,049,051 

1,349,905 

605,148 

371,725 

681,719 

573,917 

397,551 

149,501 

57,299 

85,107 

"^1,055,021 
2,739,400 
3,049,061 
4,271,883 



3,326,231 

(«) 

73,662 
52,934 
224,486 
177,620 
187,032 
133,539 

140,455 
172,405 
275,346 
197,069 
212,288 

898,001 
283,074 
108,107 
52,501 
73,574 

33,532 

11,743 

1,991 

318 

125 

865,452 
997,553 
893,001 
555,215 



(•) 
71, Ul 
50,252 
197,485 
152,220 
156,739 
122,965 

126,837 
153,791 
259,293 
192,010 
202,343 

879,370 

277,024 

105,028 

51,175 

70,704 

31,587 

10,030 

1,750 

290 

113 

755,863 
939,774 
879,370 
547,711 



10,141 
111,148 
74,770 
72,306 
58,131 

70,201 
59,357 
92,435 
64,744 
53,312 

251,299 
79,942 
27,297 
13,484 
17,794 

8,513 

2,967 

522 

84 

36 

326,496 
365,099 
251,299 
150,539 



431 

54,543 

93,885 

129,295 

152,201 

246,159 
274,039 
416,456 
351,173 
430,599 

2,092,192 

1,011,451 

461,498 

288,554 

541,573 

473,708 
329,585 
122,573 
45,709 
72,233 

430,355 
1,713,477 
2,092,192 
3,346,888 



5,902 
45,983 
42,028 
43,228 

61,113 
60,132 
87,233 
63,457 
53,312 

250,737 
79,599 
27,285 
13,354 
17,794 

8,511 

2,958 

520 

84 

36 

137,141 
340,252 
250,737 
150,242 



124,246 



21 

538 

1,063 

1,562 

2,815 
3,092 
4,324 
4,402 
5,604 

23,129 

14,759 

7,390 

5,015 

11,090 

12,940 
11,436 
4,712 

1,894 
2,908 

3,234 
20,739 
28,129 
72,144 



1,089,969 



10,141 
111,148 
74,770 
70,007 
57,617 

70,178 
59,302 
92,037 
54,565 
58,312 

251,299 
79,942 
27,297 
13,459 
17,794 

8,493 

2,957 

521 

34 

35 

323,683 
354,394 
251,299 

150,593 



117,207 

{•) 
(«) 

9,842 
7,756 

13,347 

5,590 
17,700 
3,163 

32,921 

11,193 

3,431 

1,950 

2,342 

928 
208 
54 

24 

14 

18,332 
45,800 
32,921 
20,154 



^1,576,264 

(*) 
4,693 
7,715 
I 24,373 
i 44,779 
I 45,801 
< 54,616 

I 75,304 
1 41,568 

81,150 
187,444 

77,869 

423,065 

202,938 

79,938 

56,347 

95,839 

65,536 
33,019 
27,180 
23,352 
32,751 

'171,745 
463,945 
423,065 
617,509 



543,911 

(•) 
18,509 
12,203 
31,344 
35,771 
24,425 
24,230 

51,551 
21,005 
25,074 
65,580 
31,130 

125,807 

42,991 

12,517 

6,501 

8,593 

4,153 

830 
297 
102 
48 

147,632 
194,440 
125,807 
76,032 



523,953 

(•) 
17,739 
11,123 
29,491 
31,251 
21,171 
21,339 

50,466 
19,920 
25,074 
65,496 
31,130 

123,940 

42,029 

12,470 

6,501 

8,302 

3,977 
753 
262 
90 
40 

133,498 
192,086 
123,940 
74,429 



167,290 



(«) 
11,507 
13,830 
12,837 
12,047 

12,368 

5,305 

10,831 

22,040 

8,163 

33,981 
11,889 
3,587 
2,105 
2,450 

1,000 

234 

91 

33 

18 

52,194 
59,708 
33,981 
21,407 



1,115,533 



(«) 
4,618 
17,372 
23,987 
29,077 

33,698 
23,354 
57,619 
123,673 
43,216 

290,360 
148,412 
62,501 
45,224 
71,477 

52,266 
27, 4U 
19,976 

15,109 
20,040 

75,201 
286,559 
290,350 
453,413 



136,940 



9,366 
7,561 
9,113 

8,225 
5,122 

10,831 

21,680 

8,153 

33,981 
11,889 
3,587 
2,105 
2,450 

991 

234 

91 

33 

18 

25,540 
55,021 
33,981 
21,398 



18,350 



127 
216 
306 

345 
236 

744 

1,543 

650 

3,870 

2,155 

990 

818 

1,413 

1,385 
986 
855 
717 
995 

549 
3,518 
3,870 
10,313 



165,789 



(«) 
11,507 
13,645 
12,789 
10,779 

12,368 

6,306 

10,831 

22,040 

8,153 

33,931 
11,839 
3,587 
2,105 
2,450 

1,000 

234 

91 

33 

18 

50,693 
59,708 
33,931 
21,407 



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



Individual Returns/1968 • State and Regional Data 153 

Tarle 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable returns } 



Adjusted gross income classes 



Number of 
returns 



Number of 

joint 

returns 



Adjusted 

gross income 

(less 

deficit) 

tJottars) 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 

age and 
blindness 



Taxable income 



Number of 
returns 



(Thousi 
doll at 



Surcharge 



Number of 
returns 



(Thouaend 
dollars} 



Income tax after credits 



Number of 
returns 



(Thousand 
dollars) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(S) 



(9) 



(10) 



Total 

No adjusted gross income 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

£100,000 under $200,000 

$200,000 under $500,000 

£500,000 under $1,000,000 

51,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000 

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

Total 

No adjusted gross income 

•Jnder $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 $25,000 

$25,000 under $30,000 

$30,000 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 

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 $6,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

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



(11) 





District of Columbia 


323,055 


94,093 


'■2,175,848 


694,503 


648,161 


269,513 


1,459,485 


206,680 


23,316 


266,215 


345,809 


(*) 
17,095 


(») 


(•) 
6,314 


(«) 
21,490 


(») 
20,394 


- 


- 


- 


- 


- 


- 


16,488 


I 


( 12,750 


17,538 


17,533 


(») 


(•) 


_ 


_ 


(») 


(*) 


42,557 


1 6,345 


63,335 


71,816 


66,024 


30,263 


14,275 


(•) 


_ 


28,074 


1,966 


26,958 


1 


( 65,593 


53,918 


48,919 


23,357 


21,783 


10,198 


72 


22,260 


2,969 


28,979 


) 5<*74 


( 93,992 


64,574 


57,993 


27,524 


46,635 


17,564 


327 


27,524 


7,018 


29,465 


1 133,965 


57,357 


52,971 


27,268 


81,517 


25,560 


957 


27,263 


14,425 


27,571 


8,296 


150,383 


68,610 


65,013 


27,570 


90,301 


22,083 


971 


27,570 


15,583 


24,114 


12,338 


156,129 


63,402 


54,324 


24,114 


93,819 


22,712 


1,022 


24,U4 


15,954 


25,839 




1 192,706 


53,556 


52,459 


25,839 


126,832 


25,339 


1,634 


25,339 


24,135 


13,895 




1 133,705 


30,043 


29,431 


15,895 


97,763 


15,583 


1,316 


15,895 


19,704 


13,186 


10,993 


126,645 


44,001 


44,001 


13,186 


84,576 


13,163 


1,110 


13,186 


15,947 


31,364 


17,337 


376,407 


79,977 


75,471 


31,364 


280,955 


30,331 


4,006 


31,364 


58,101 


9,827 


7,395 


168,333 


30,532 


28,881 


9,827 


126,243 


9,827 


1,951 


9,827 


28,022 


4,646 


2,756 


102,321 


12,614 


11,953 


4,646 


80,993 


4,646 


1,465 


4,646 


20,798 


1,991 


1,563 


53,602 


6,611 


6,130 


1,990 


42,428 


1,990 


785 


1,990 


11,231 


3,560 


2,496 


130,877 


9,676 


8,336 


3,560 


106,582 


3,537 


2,341 


3,560 


33,702 


1,444 


1,163 


97,437 


4,806 


4,070 


1,442 


77,488 


1,431 


2,153 


1,430 


30,763 


436 


334 


58,259 


1,665 


1,502 


433 


46,447 


429 


1,593 


433 


22,629 


110 


38 


30,576 


377 


319 


109 


22,615 


109 


832 


109 


12,442 


21 


20 


13,404 


34 


76 


21 


11,274 


21 


453 


21 


6,454 


5 


4 


9,911 


14 


U 


5 


6,884 


5 


276 


5 


3,958 


163,046 


15,966 


^375,093 


288,485 


265,629 


109,517 


164,279 


54,419 


1,359 


106,226 


26,387 


106,605 


44,416 


759,574 


259,612 


245,223 


106,604 


493,296 


99,385 


6,052 


106,604 


91,324 


31,364 


17,837 


376,407 


79,977 


75,471 


31,364 


280,955 


30,381 


4,006 


31,364 


53,101 


22,040 


15,374 


664,774 


66,429 


61,333 


22,033 


520,955 


21,995 


11,899 


22,021 


169,997 


Florida 


2,327,030 


1,358,136 


^16,013,305 


6,389,565 


5,930,593 


1,877,401 


9,961,892 


1,365,170 


148,296 


1,850,943 


2,232,136 


14,610 


10,843 


^190,939 


41,664 


37,525 


_ 


_ 


_ 


_ 


_ 


_ 


133,845 


7,461 


44,244 


166,023 


160,534 


_ 


_ 


_ 


_ 


_ 


_ 


110,270 


14,299 


87,340 


154,511 


139,064 


20,402 


1,317 


_ 


_ 


19,251 


246 


268,150 


65,231 


402,163 


481,163 


334,294 


166,410 


80,497 


9,434 


13 


163,769 


11,287 


231,609 


74,370 


573,213 


483,173 


403,153 


167,629 


192,168 


85,733 


1,072 


165,213 


29,216 


199,780 


99,273 


697,331 


499,537 


425,659 


173,241 


273,005 


83,979 


1,995 


158,904 


42,726 


180,431 


93,671 


311,368 


480,271 


452,078 


171,397 


336,343 


109,213 


3,197 


170,934 


63,202 


182,107 


130,936 


1,000,240 


581,311 


553,464 


180,388 


478,453 


126,555 


4,010 


177,672 


78,301 


149,486 


106,231 


969,105 


491,181 


468,978 


145,349 


518,513 


124,694 


5,364 


145,347 


38,146 


155,757 


123,312 


1,167,720 


522,950 


498,579 


153,116 


633,379 


142,077 


6,930 


151,723 


107,723 


126,744 


99,254 


1,079,076 


413,430 


401,833 


126,402 


648,401 


U8,759 


7,689 


126,240 


116,431 


107,667 


95,113 


1,022,705 


373,853 


353,138 


107,326 


621,897 


106,826 


7,754 


107,189 


111,883 


295,493 


270,756 


3,575,321 


1,060,678 


1,044,338 


294,958 


2,382,579 


287,797 


31,073 


294,249 


454,962 


88,341 


32,363 


1,509,975 


332,310 


319,386 


88,838 


1,099,666 


88,540 


16,024 


88,619 


228,473 


30,139 


27,655 


663,365 


108,693 


100,653 


29,929 


508,858 


29,729 


8,153 


29,926 


116,550 


16,698 


15,536 


454,687 


65,265 


61,786 


16,697 


356,978 


16,697 


6,150 


16,578 


86,551 


22,253 


19,558 


849,533 


33,550 


75,822 


22,225 


692,994 


22,082 


14,470 


22,199 


207,193 


10,253 


9,308 


673,741 


39,399 


36,024 


10,215 


563,290 


10,180 


15,255 


10,205 


216,701 


2,220 


1,945 


291,661 


8,205 


7,203 


2,215 


245,665 


2,209 


3,377 


2,211 


119,005 


522 


442 


152,232 


1,875 


1,627 


517 


128,610 


5W 


4,906 


517 


69,396 


113 


93 


73,551 


334 


331 


110 


66,310 


110 


2,625 


110 


37,427 


37 


31 


90,171 


139 


114 


37 


81,972 


37 


3,234 


37 


46,211 


1,138,695 


370, 153 


^2,425,225 


2,306,342 


2,002,312 


699,079 


933,828 


288,364 


6,282 


673,121 


146,677 


721,761 


559,346 


5,233,845 


2,382,725 


2,280,997 


712,581 


2,900,642 


613,911 


31,747 


703,171 


502,439 


295,498 


270,756 


3,575,321 


1,060,678 


1,044,338 


294,958 


2,382,579 


287,797 


31,073 


294,249 


454,962 


171,076 


157,431 


4,773,914 


639,820 


602,946 


170,783 


3,744,843 


170,093 


79,194 


170,402 


1,128,008 


Georgia 


1,445,566 


816,961 


^9,678,549 


3,981,570 


3,373,438 


1,189,114 


5,932,795 


913,773 


82,504 


1,182,290 


1,239,147 


8,714 


5,896 


=39,556 


29,936 


23,202 


_ 


_ 


_ 


_ 


_ 


. 


89,225 


5,739 


31,803 


107,632 


104,040 


- 


- 


- 


- 


- 


. 


50,307 


5,691 


39,455 


75,352 


73,560 


6,562 


192 


_ 


_ 


6,562 


24 


167,799 


33,392 


251,271 


280,727 


262,145 


116,270 


65,527 


12,050 


32 


1W,651 


9,319 


141,352 


47,294 


361,962 


292,541 


272,469 


111,535 


140,454 


65,914 


912 


109,260 


21,604 


155,205 


56,907 


537,584 


331,568 


320,129 


140,986 


258,011 


33,860 


2,133 


140,288 


41,731 


97,367 


48,541 


434,239 


264,363 


255,415 


37,933 


220,601 


68,551 


1,999 


87,236 


36,459 


93,881 


59,140 


513,104 


320,159 


316,512 


87,569 


250,820 


69,125 


2,251 


87,155 


41,515 


122,031 


85,625 


795,750 


416,879 


411,647 


119,831 


427,933 


107,018 


4,587 


119,746 


73,060 


81,210 


59,796 


608,243 


262,291 


257,535 


81,210 


357,128 


75,315 


4,109 


80,489 


62,740 


74,469 


68,355 


632,687 


261,027 


256,816 


74,469 


380,420 


71,718 


4,497 


74,469 


67,037 


73,040 


67,257 


693,581 


266,615 


265,154 


73,040 


429,455 


72,380 


5,397 


72,957 


77,093 


192,453 


180,274 


2,320,583 


700,884 


692,264 


192,452 


1,532,401 


190,773 


20,128 


192,431 


289,349 


53,335 


51,740 


905,598 


198,250 


196,047 


53,252 


540,150 


52,824 


9,173 


53,191 


130,859 


13,723 


17,602 


411,710 


72,725 


70,356 


18,603 


299,933 


13,428 


4,668 


18,516 


66,665 


7,392 


7,119 


203,144 


29,690 


29,563 


7,392 


152,254 


7,341 


2,611 


7,342 


36,464 


12,090 


11,074 


451,858 


46,726 


44,077 


12,079 


354,096 


12,057 


7,162 


12,078 


101,594 


4,871 


4,521 


322,801 


19,606 


18,716 


4,336 


258,759 


4,824 


6,376 


4,824 


97,927 


886 


813 


116,680 


3,321 


3,061 


884 


93,442 


884 


3,174 


884 


45,260 


173 


152 


50,275 


625 


542 


173 


40,773 


173 


1,569 


173 


22,434 


30 


26 


19,469 


116 


105 


30 


16,307 


30 


643 


30 


9,193 


8 


7 


16,303 


37 


33 


8 


14,141 


3 


581 


8 


8,322 


710,969 


203,460 


^1,616,758 


1,382,619 


1,315,960 


463,286 


684,785 


230,375 


5,080 


457,997 


109,136 


444,631 


340,173 


3,243,370 


1,526,971 


1,507,714 


436,119 


1,845,756 


396,056 


20,841 


434,816 


321,444 


192,453 


130,274 


2,320,583 


700,884 


692,264 


192,452 


1,532,401 


190,773 


20,128 


192,431 


239,849 


97,513 


93,054 


2,497,838 


371,096 


362,500 


97,257 


1,869,853 


96,569 


36,455 


97,046 


518,718 



154 



Individual Returns/1968 • State and Regional Data 



Table 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Number of 

joint 

returns 



Adjusted 

gross income 

(less 

deficit) 

(ThoutMid 
dottart) 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 
age and 
blindness 



Taxable income 



Number of 
returns 



(Thousand 
dotlara) 



Surcharge 



Number of 
returns 



(ThouMtt^d 
dollar a) 



Income tax after credilb 



Number of 
returns 



CD 



(2) 



O) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



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 $6,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

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 ^0,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 

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. 



Hawaii 


273,823 


131,701 


'2,113,522 


693,890 


680,165 


234,125 


1,352,744 


184,095 


19,507 


234,075 


289,330 


(») 
15,432 


(*) 


(») 
5,220 


(•) 
15,592 


(*) 
15,432 


~ 


_ 


_ 


_ 


: 


: 


14,773 


- 


11,547 


15,129 


14,773 


(-) 


(♦) 


- 


- 


(•) 


(•) 


36,696 


j 8,912 


1 49,963 


49,607 


43,330 


28,346 


13,833 


(•) 


(•) 


28,346 


2,005 


21,402 


1 51,491 


33,967 


31,492 


19,931 


24,109 


15,273 


183 


19,981 


3,791 


12,915 


j 11,983 


j 45,387 


18,062 


18,062 


12,914 


23,309 


9,085 


234 


12,914 


4,364 


17,532 


1 79,690 


50,155 


43,942 


16,318 


40,411 


10,250 


378 


16,318 


6,877 


19,582 


5,990 


106,185 


45,138 


43,925 


19,261 


61,937 


16,180 


667 


19,261 


10,984 


21,537 


j 12,120 


) 144,013 


59,310 


53,097 


21,537 


87,250 


18,545 


932 


21,439 


15,859 


7,316 


1 55,033 


20,030 


19,674 


7,296 


35,843 


7,296 


453 


7,296 


6,830 


13,635 


9,834 


116,004 


48,259 


43,259 


13,635 


71,982 


13,552 


904 


13,635 


13,358 


12,981 


11,411 


124,468 


48,463 


45,357 


12,931 


69,330 


12,447 


862 


12,981 


12,581 


47,812 


41,545 


572,324 


169,917 


168,925 


47,812 


379,658 


47,312 


5,070 


47,811 


72,897 


19,053 


18,105 


323,640 


75,363 


75,059 


19,034 


217,334 


13,760 


3,058 


19,034 


44,453 


5,747 


5,351 


126,889 


22,348 


21,698 


5,747 


89,594 


5,747 


1,382 


5,747 


19,832 


1,809 


1,445 


48,465 


5,740 


5,740 


1,809 


37,904 


1,309 


679 


1,309 


9,730 


3,813 


3,533 


143,349 


15,263 


14,599 


3,813 


109,704 


3,754 


2,105 


3,813 


30,252 


1,049 


931 


70,138 


4,230 


4,064 


1,025 


52,297 


1,025 


1,405 


1,025 


19,911 


193 


162 


24,708 


751 


703 


193 


19,160 


193 


633 


193 


9,064 


50 


43 


13,691 


157 


136 


48 


9,907 


48 


385 


47 


5,107 


3 


3 


4,804 


11 


10 


3 


3,577 


3 


138 


3 


1,927 


119,243 


21,228 


'239,800 


133,900 


173,419 


79,931 


107,218 


36,924 


829 


79,931 


17,046 


75,051 


39,355 


545,714 


221,200 


215,812 


74,710 


326,342 


68,020 


3,819 


74,662 


59,612 


47,312 


41,545 


572,324 


169,917 


163,925 


47,312 


379,653 


47,812 


5,070 


47,811 


72,397 


31,717 


29,573 


755,684 


123,373 


122,009 


31,672 


539,526 


31,339 


9,789 


31,671 


140,275 


Idaho 


240,292 


147,699 


'1,480,473 


663,959 


633,545 


194,378 


379,089 


143,546 


11,353 


191,742 


170,073 


(•) 
10,382 


(•) 
) 


(«) 
( 4,763 


(») 
10,384 


(•) 
10,334 


~ 


: 


_ 


_ 


_ 


: 


16,813 


> 9,905 


< 13,462 


23,857 


21,283 


(-) 


(•) 


- 


- 


(•) 


(•) 


35,821 


{ 


( 51,027 


59,644 


48,358 


22,668 


8,373 


_ 


- 


22,614 


1,182 


13,565 


} 14,500 


( 34,985 
1 56,550 


23,594 


19,268 


11,528 


15,393 


3,946 


145 


10,088 


2,477 


15,794 


35,021 


34,625 


15,030 


28,335 


3,731 


ICS 


14,929 


4,L25 


19,964 


11,540 


91,676 


49,535 


46,424 


19,099 


48,525 


12,806 


361 


18,993 


7,556 


28,097 


21,227 


153,267 


83,001 


73,373 


28,096 


78,125 


22,0% 


720 


27,945 


12,538 


18,325 


16,279 


118,945 


70,772 


70,014 


18,325 


59,701 


13,464 


588 


18,009 


9,445 


13,529 


9,561 


101,518 


46,459 


41,333 


13,529 


57,502 


12,982 


637 


13,377 


9,831 


13,401 


12,188 


114,443 


49,730 


49, 199 


13,401 


67,983 


13,257 


821 


13,401 


11,967 


7,850 


7,698 


73,837 


29,561 


29,561 


7,850 


44,462 


7,850 


535 


7,850 


7,535 


30,035 


28,865 


365,767 


121,004 


120,950 


29,383 


234,916 


29,732 


3,090 


29,739 


43,731 


9,086 


8,577 


154,655 


35,057 


34,911 


9,086 


110,127 


9,086 


1,594 


8,916 


21,826 


2,192 


2,192 


47,772 


9,743 


9,222 


2,192 


33,470 


2,192 


517 


2,192 


7,212 


478 


287 


12,842 


1,835 


1,640 


473 


10,063 


478 


199 


478 


2,573 


1,409 


1,397 


53,649 


5,377 


5,013 


1,408 


45,223 


1,408 


921 


1,406 


12,507 


453 


411 


31,549 


1,529 


1,403 


453 


26,502 


453 


747 


453 


10,413 


50 


46 


6,362 


196 


178 


50 


5,313 


50 


182 


50 


2,553 


11 


8 


3,039 


35 


32 


11 


2,118 


11 


81 


11 


1,081 


4 


4 


3,339 


15 


15 


4 


2,410 


4 


104 


4 


1,465 


115,372 


33,959 


'239,490 


214,595 


191,136 


69,612 


101,174 


30,483 


615 


67,911 


15,347 


81,202 


66,953 


562,009 


279,523 


268,990 


81,201 


307,773 


69,649 


3,302 


80,582 


51,366 


30,035 


28,865 


365,767 


121,00; 


120,950 


29,883 


234,916 


29,732 


3,090 


29,739 


43,731 


1J,633 


12,922 


313,207 


53,837 


52,419 


13,682 


235,226 


13,682 


4,346 


13,510 


59,629 


Illinois 


4,486,180 


2,446,185 


'36,602,235 


12,109,876 


11,499,466 


3,869,919 


24,571,035 


3,206,577 


373,541 


3,833,336 


5,484,666 


21,352 


11,461 


^33,507 


54,087 


46,231 


_ 


_ 


_ 




- 


- 


235,740 


12,746 


74,289 


275,435 


262,352 


_ 


_ 


_ 


_ 


- 


- 


161,942 


11,419 


128,829 


211,300 


193,329 


31,941 


1,741 


(*) 


(•) 


31,271 


238 


396,216 


60,421 


586,057 


644,510 


542,299 


278,366 


133,358 


21,361 


42 


273,536 


19,702 


312,691 


73,690 


777,338 


616,533 


516,922 


252,631 


307,260 


156,494 


2,096 


241,151 


46,322 


318,623 


89,972 


1,112,957 


657,087 


584,513 


292,904 


559,018 


210,166 


5,422 


286,044 


91,578 


326,766 


116,337 


1,471,556 


713,240 


643,609 


319,239 


824,448 


241,654 


8,167 


312,242 


138, L25 


270,521 


128,849 


1,483,015 


690,917 


643,024 


260,964 


850,603 


214,522 


9,040 


258,699 


147,712 


298,480 


150,997 


1,935,557 


737,190 


759,692 


295,256 


1,197,659 


266,437 


14,015 


294,006 


214,504 


274,691 


169,588 


2,061,469 


802,346 


777,749 


272,163 


1,295,177 


257,380 


15,931 


271,238 


235,612 


304,923 


217,827 


2,587,935 


1,036,015 


1,013,619 


302,754 


1,534,275 


233,469 


19,444 


302,371 


290,663 


249,755 


201,170 


2,364,739 


837,070 


823,701 


249,743 


1,513,844 


246,170 


19,201 


249,421 


280,267 


851,027 


768,115 


10,338,653 


3,055,473 


3,015,903 


850,734 


7,067,381 


341,357 


94,330 


850,417 


1,363,998 


274,139 


259,011 


4,639,843 


996,341 


976,771 


273,962 


3,433,746 


272,306 


50,095 


273,797 


719,294 


79,614 


73,310 


1,749,704 


295,489 


285,441 


79,614 


1,348,354 


79,355 


21,637 


79,533 


309,377 


34,449 


32,243 


938,624 


133,192 


134,743 


34,438 


737,672 


34,372 


12,697 


X,436 


180,736 


47,311 


43,572 


1,772,847 


186,303 


176,199 


47,307 


1,455,520 


47,178 


29,983 


47,272 


426,761 


21,884 


20,022 


1,461,725 


88,217 


82,719 


21,822 


1,245,476 


21,735 


34,276 


21,321 


439,933 


4,741 


4,290 


635,354 


13,363 


16,605 


4,726 


539,197 


4,719 


18,743 


4,726 


267,567 


1,073 


937 


303,359 


3,870 


3,331 


1,068 


250,270 


1,063 


9,776 


1,063 


139,519 


169 


141 


114,214 


565 


473 


167 


94,962 


167 


3,353 


167 


54,871 


73 


62 


142,228 


283 


241 


70 


120,575 


70 


4,7U 


70 


67,388 


1,773,330 


376,046 


'4,068,019 


3,172,242 


2,789,255 


1,175,131 


1,831,325 


630,777 


15,726 


1,144,294 


295,965 


1,398,370 


363,431 


10,437,714 


4,154,038 


4,017,785 


1,380,880 


6,441,553 


1,272,978 


77,631 


1,375,735 


1,168,758 


851,027 


763,115 


10,338,653 


3,055,473 


3,015,903 


350,734 


7,067,381 


841,357 


94,330 


850,417 


1,363,998 


463,453 


433,593 


11,757,899 


1,723,123 


1,676,523 


463,174 


9,230,771 


461,465 


135,804 


462,890 


2,655,945 



Individual Returns/1968 • State and Regional Data 



155 



Table 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Number of 

joint 

returns 



Adjusted 
gross income 
(less 
deficit) 
(ThouMBnd 
dottara) 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 
age and 
blindness 



Taxable income 



Number of 
returns 



dollar a) 



Number of 
returns 



(Thotiaend 
doltaral 



Income tax after credits 



Number of 
returns 



(Thousand 
dollars) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 $5,00Q 

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



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 $25,000 

$25,000 under $30,000 

$30,000 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 



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 $25,000 

$25,000 under $30,000 

$30,000 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) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



1,837,149 

7,799 
104,041 
58,183 
163,190 
124,152 
133,107 
130,814 

116,934 
111,652 
142,154 
128,518 
128,578 

346,420 

88,415 

22,171 

9,141 

14,575 

6,002 

1,031 

217 

38 

17 

721,286 
627,836 
346,420 
141,607 



1,054,286 

8,736 
68,133 
50,081 
125,215 
86,164 
95,335 
60,180 

66,998 
71,649 
68,978 
69,736 
60,116 

158,124 

37,621 

11,836 

5,070 

7,112 

2,623 
506 
66 



493,844 
337,477 
158,124 
64,841 



811,457 
6,174 
43,687 
35,413 

103,068 
64,039 
63,883 
55,118 

51,465 
67,923 
45,521 
63,400 
35,381 

121,043 

31,920 

10,436 

4,472 

5,521 

2,471 

412 

89 

13 



371,382 

263,690 

121,043 

55,342 



5,283 
7,608 
6,718 
23,086 
38,488 
44,167 
43,471 

66,707 
73,332 
115,063 
110,035 
112,374 

327,626 

85,301 

21,349 

8,929 

13,593 

5,633 

956 

195 

32 

16 

163,821 
478,011 
327,626 
136,004 



^13,991,819 

^32,626 
33,870 
47,624 
239,750 
310,950 
469,998 
581,501 

640,899 

729,958 

1,065,992 

1,094,132 

1,224,572 

4,162,115 

1,481,902 

487,780 

249,936 

549,041 

402,639 
133,491 
63,508 
25,968 
28,821 

^^1,651, 067 
4,755,553 
4,162,115 
3,423,084 



5,268,031 

22,243 
121,755 

82,731 
258,904 
257,127 
294,148 
291,896 

344,036 
329,896 
513,735 
476,531 
464,142 

1,275,338 
328,711 
83,827 
35,820 
57,828 

24,391 

3,932 

816 

145 
79 

1,323,804 

2,128,340 

1,275,338 

535,549 



5,030,736 

19,568 
113,357 

71,557 
225,903 
215,359 
260,272 
269,388 

331,781 
313,706 
499,739 
468,823 
459,543 

1,259,112 
324,312 
81,280 
34,507 
54,966 

22,971 

3,644 

736 

136 
76 

1,175,404 

2,073,592 

1,259,112 

522,628 



14,608 
123,662 

94,465 
118,384 
125,926 

113,581 
no, 140 
142,154 
127,470 
128,397 

346,420 

88,414 

22,042 

9,140 

14,575 

5,992 

1,031 

216 

38 

16 

477,545 
621,742 
346,420 
141,464 



9,074,886 



715 
61,565 
117,698 
227,393 
322,181 

347,240 
430,121 
607,867 
664,922 
775,817 

2,843,693 

1,093,777 

376,373 

196,890 

451,195 

342,039 
115,452 
53,320 
23,276 
22,853 

729,552 
2,825,966 
2,843,693 
2,675,675 



1,306,732 



10,419 
62,713 
86,642 
95,563 

88,189 
96,923 
133,007 
120,383 
128,215 

343,898 

87,977 

21,862 

9,140 

14,528 

5,968 

1,030 

216 

38 

16 

255,342 
566,717 
343,898 
140,775 



40 

835 

2,097 

3,106 

3,459 
4,632 
7,005 
7,934 
9,896 

37,634 

15,768 

5,950 

3,358 

9,235 

9,324 

3,994 

2,118 

944 

914 

6,073 
32,975 
37,634 
51,604 



1,566,649 



14,608 
120,672 

89,692 
116,291 
123,007 

111,237 
107,515 
141,182 
127,316 
128,188 

345,573 
88,366 
22,042 
9,117 
14,550 

5,992 

1,031 

216 

38 

16 

464,270 
615,438 
345,573 
141,363 



604,163 

4,508 
4,953 
5,477 
18,174 
20,375 
39,849 
35,649 

40,085 
52,759 
55,968 
61,792 
52,910 

150,053 
35,706 
11,363 
4,772 
6,736 

2,470 

491 

62 

3 

3 

128,985 
263,514 
150,058 
61,606 



"■7, 001, 497 

^27,394 
23,820 
39,333 
178,081 
213,528 
333,833 
272,764 

368,136 
464,430 
521,250 
588,726 
575,835 

1,392,215 
635,667 
260,573 
138,268 
263,033 

170,845 

61,114 

18,711 

2,779 

5,893 

'1,033,971 
2,513,427 
1,892,215 
1,556,334 



2,957,430 

30,199 
92,466 
69,376 

201,083 
149,097 
212,050 
159,104 

184,800 
233,959 
247,915 
254,613 
242,553 

619,938 
149,094 
49,211 
19,609 
29,159 

11,123 

1,318 

235 

13 
10 

913,375 

1,163,340 

619,933 

260,277 



2,785,000 

26,731 
80,694 
62,063 
168,895 
124,978 
178,117 
148,320 

177,130 
227,123 
241,312 
251,020 
236,288 

611,005 
144,305 
47,102 
13,804 
28,218 

10,467 

1,717 

194 

11 

6 

789,793 

1,133,373 

6U,005 

250,324 



(») 

90,668 
71,837 
85,956 
57,967 

66,313 
71,444 
68,823 
69,583 
59,963 

153,123 

37,621 

11,336 

5,070 

7,112 

2,623 
506 
66 



312,159 
336,126 
158,123 
64,841 



4,330,953 



(•) 
39,750 
93,332 
155,664 
133,297 
200,220 
257,596 
299,246 
350,826 
343,730 

1,254,452 
460,577 
198,791 
109,996 
214,770 

142,847 

51,937 

15,714 

2,281 

5,553 

422,368 
1,451,668 
1,254,452 
1,202,465 



(•) 

46,838 
54,482 
35,170 

53,265 
62,168 
65,783 
67,902 
59,359 

156,436 

37,621 

11,836 

5,069 

7,112 

2,601 

504 

66 

4 

3 

139,530 
308,477 
156,436 
64,316 



53,539 



(•) 

630 
1,373 
1,053 

1,863 
2,732 
3,445 
4,224 
4,293 

16,377 
6,697 
3,132 
1,910 
4,299 

3,312 

1,746 

585 

104 

208 

3,113 
16,556 
16,377 
22,493 



844,735 



(«) 
88,597 
64,999 
79,879 
54,322 

64,074 
69,555 
67,490 
68,948 
59,644 

156,904 

37,455 

11,836 

5,049 

7,110 

2,613 
506 
66 

4 
3 

293,528 

329,711 
156,904 
64,642 



434,175 
4,737 
6,319 

17,746 
21,843 
25,231 
30,526 

33,968 
43,640 
40,662 
57,970 
33,161 

116,003 

30,586 

9,678 

4,244 

5,024 

2,353 
387 
77 

13 



106,402 

209,401 

116,003 

52,369 



'5,583,367 

^19,512 
j 13,392 
I 27,424 
150,849 
160,036 
222,495 
246,890 

284,269 
439,007 
339,606 
535,744 
333,451 

1,465,746 
543,157 
230,416 
120,920 
210,770 

161,486 

54,440 

25,930 

8,578 

28,275 

'301,573 
1,932,076 
1,465,746 
1,383,972 



2,286,090 

21,456 
63,628 
47,740 
164,884 
144,614 
130,212 
144,625 

150,690 
212,705 
175,684 
223,320 
136,608 

454,322 

124,047 

39,751 

17,364 

21,763 

10,134 

1,602 

304 

49 

33 

717,159 
899,007 
454,322 
215,602 



2,149,908 

18,469 
59,337 
44,354 
139,472 
119,837 
114,294 
128,640 

140,060 
209,491 
171,567 
214,728 
134,229 

446,440 

121,316 

38,103 

16,369 

21,143 

9,769 

1,450 

270 

46 

24 

624,403 
870,075 
446,440 
203,990 



(») 

68,904 
45,935 
59,732 
52,542 

49,993 
66,634 
45,446 
63,400 
35,331 

121,017 
31,918 
10,436 
4,472 
5,519 

2,471 
412 



230,526 
260,854 
121,017 
55,337 



(•) 

37,431 
60,980 
110,501 
116,897 

150,958 
242,036 
183,132 
319,409 
200,934 

973,329 
386,731 
174,465 
93,128 
169,106 

134,155 

45,907 

22,452 

7,484 

26,247 

326,039 
1,096,469 

973,329 
1,059,676 



6,012 
32,475 
39,081 
30,597 

39,810 
56,429 
39,769 
60,494 
35,381 

120,211 
31,842 
10,436 
4,472 
5,518 

2,471 

412 

88 

13 
8 

108,165 

231,833 

120,211 

55,260 



43,316 



16 

469 

1,026 

963 

1,466 
2,669 
1,943 
3,343 
2,499 

12,773 
5,559 
2,766 
1,580 
3,450 

3,580 

1,572 

860 

282 

997 

2,473 
12,425 
12,773 
20,645 



651,802 



(«) 

65,290 
42,777 
57,015 
50,394 

47,954 
65,721 
45,260 
63,006 
35,381 

120,514 
31,867 
10,433 
4,294 
5,493 

2,471 
410 



218,389 

257,322 

120,514 

55,077 



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." 



156 



Individual Returns/1968 • State and Regional Data 



Table 5. 



-ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable retiirns ] 



Adjusted gross income classes 



Number of 
returns 



Number of 

joint 
returns 



Adjusted 

gross income 

(less 

deficit) 

dotlmrm) 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 

age and 
blindness 



Taxable income 



Number of 
returns 



(Thoui^td 
doUar») 



Surcharge 



Number of 

retxims 



( Thouaand 
dollars) 



Income tax after credits 



Number of 
returns 



(1) 



(3) 



M 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



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 $25,000 

$25,000 under $30,000 

$30,000 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 

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 ^5,000 

$25,000 under $30,000 

$30,000 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 

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 $25,000 

$25,000 under $30,000 

$30,000 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 

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." 



Kentucky 


1,015,788 


630,049 


'6,337,905 


2,924,251 


2,818,110 


819,383 


3,754,332 


603,899 


50,375 


813,196 


766,293 


7,220 


(•) 


^14,263 


17,511 


16,906 


_ 


_ 


- 


- 


- 


- 


63,703 


8,415 


23,887 


92,365 


88,470 


_ 


- 


. 


- 


- 


- 


41,658 


10,826 


32,288 


65,297 


59,220 


(*) 


(•) 


- 


- 


(«) 


(•) 


123,258 


35,787 


184,205 


245,483 


219,403 


74,392 


37,304 


(*) 


(•) 


73,707 


5,320 


94,286 


36,563 


233,688 


216,688 


205,012 


72,755 


85,108 


41,838 


497 


71,312 


12,979 


92,664 


45,646 


322,067 


229,158 


216,409 


84,064 


141,632 


42,510 


1,068 


81,391 


22,390 


98,184 


66,981 


441,505 


288,656 


280,827 


93,477 


207,221 


55,148 


1,483 


92,394 


32,507 


76,440 


57,033 


422,851 


246,800 


240,856 


74,U0 


212,002 


60,193 


1,886 


73,657 


35,058 


79,870 


56,269 


520,688 


260,424 


255,934 


78,374 


289,393 


70,199 


3,161 


78,321 


49,606 


63,606 


52,114 


475,388 


228,622 


223,320 


63,606 


257,438 


58,701 


2,921 


63,479 


43,916 


56,756 


52,769 


480,516 


216,253 


212,135 


56,756 


282,847 


56,630 


3,376 


56,683 


49,168 


38,937 


34,144 


369,055 


155,304 


150,466 


38,937 


217,290 


37,782 


2,720 


33,936 


39,362 


125,751 


119,382 


1,476,128 


465,142 


458,670 


125,741 


970,208 


125,218 


12,650 


125,668 


182,526 


29,520 


28,037 


501,536 


108,320 


106,352 


29,520 


361,932 


29,057 


5,176 


29,519 


74,527 


9,201 


8,481 


201,539 


32,647 


30,993 


9,201 


153,171 


9,147 


2,419 


9,200 


34,567 


3,567 


3,490 


97,772 


14,570 


13,922 


3,567 


75,144 


3,567 


1,271 


3,567 


17,754 


7,774 


7,365 


287,884 


27,637 


26,681 


7,774 


228,528 


7,752 


4,601 


7,774 


65,417 


2,794 


2,569 


183,705 


11,155 


10,539 


2,794 


152,639 


2,734 


4,149 


2,793 


58,649 


498 


441 


63,845 


1,849 


1,689 


498 


54,754 


498 


1,893 


498 


27,000 


89 


79 


26,136 


337 


278 


88 


21,314 


88 


844 


88 


11,927 


12 


10 


7,488 


33 


28 


11 


6,135 


11 


251 


11 


3,597 


520,973 


207,866 


H, 223, 376 


1,155,158 


1,086,247 


328,386 


471,538 


142,272 


3,059 


323,002 


73,219 


315,609 


252,329 


2,268,498 


1,107,403 


1,082,711 


311,803 


1,258,969 


283,505 


14,064 


311,076 


217,110 


125,751 


119,382 


1,476,128 


465,142 


458,670 


125,741 


970,208 


125,218 


12,650 


125,663 


182,526 


53,455 


50,472 


1,369,903 


196,548 


190,482 


53,453 


1,053,617 


52,9CH 


20,602 


53,450 


293,438 


louisiana 


1,067,898 


643,603 


'7,349,028 


3,119,768 


3,039,660 


885,049 


4,475,993 


676,228 


63,191 


880,703 


947,931 


(•) 
66,253 


{•) 
9,217 


(•) 
1 23,056 


(*) 
80,556 


(•) 
80,235 


~ 


~ 


~ 


: 


_ 


: 


43,948 


1 35,026 


62,525 


58,098 


7,184 


485 


- 


- 


7,184 


67 


93,006 


18,347 


136,619 


162,249 


152,503 


60,906 


30,036 


(-) 


(•) 


60,585 


4,330 


92,637 


28,533 


234,532 


204,321 


189,093 


72,861 


88,417 


45,884 


589 


72,861 


13,417 


105,786 


45,662 


369,717 


260,732 


255,101 


95,731 


162,561 


53,231 


1,376 


94,853 


26,185 


87,431 


60,800 


390,609 


274,045 


268,267 


76,292 


167,580 


42,118 


1,218 


75,077 


26,779 


71,641 


45,527 


395,134 


206,471 


199,044 


69,812 


205,889 


56,176 


1,857 


69,731 


34,110 


90,556 


69,829 


589,206 


312,902 


307,540 


90,555 


298,112 


75,898 


3,053 


89,977 


50,459 


66,878 


55,562 


503,258 


256,998 


253,969 


66,725 


266,238 


57,491 


2,906 


66,144 


46,102 


72,226 


59,791 


614,420 


256,927 


250,101 


72,087 


356,201 


69,563 


4,309 


71,883 


62,714 


55,564 


46,550 


524,873 


193,808 


189,829 


55,564 


329,250 


54,029 


4,058 


55,330 


60,168 


144,085 


133, lU 


1,709,127 


548,569 


544,440 


144,083 


1,123,547 


142,458 


14,381 


143,843 


212,459 


41,034 


38,321 


699,338 


158,119 


155,424 


40,872 


506,132 


40,872 


7,415 


40,371 


105,406 


14,769 


12,902 


325,839 


54,148 


51,909 


14,769 


254,748 


14,769 


4,171 


14,769 


59,313 


5,824 


5,382 


157,352 


23,483 


22,363 


5,813 


125,469 


5,8a; 


2,172 


5,312 


30,750 


7,190 


6,872 


264,266 


30,679 


29,876 


7,190 


215,802 


7,137 


4,312 


7,188 


61,031 


3,746 


3,270 


252,560 


15,331 


14,545 


3,740 


211,995 


3,721 


5,894 


3,730 


84,055 


690 


578 


88,302 


2,632 


2,406 


688 


74,095 


636 


2,571 


683 


36,543 


151 


127 


43,050 


561 


474 


148 


35,710 


148 


1,423 


148 


20,337 


23 


20 


15,065 


85 


74 


23 


12,731 


23 


510 


23 


7,313 


6 


3 


12,983 


17 


12 


6 


10,995 


6 


448 


6 


6,441 


493,515 


165,758 


'1,154,256 


1,059,038 


1,017,654 


312,974 


449,Cf79 


147,397 


3,209 


310,560 


70,777 


356,865 


277,259 


2,626,891 


1,227,106 


1,200,483 


354,743 


1,455,690 


313,157 


16,184 


353,065 


253,552 


144,085 


133,111 


1,709,127 


548,569 


544,440 


144,083 


1,123,547 


142,458 


14,881 


143,343 


212,459 


73,433 


67,475 


1,858,754 


285,055 


277,083 


73,249 


1,447,677 


73,216 


28,917 


73,235 


411,193 


Ualne 






372,755 


214,935 


'2,260,560 


1,046,196 


993,116 


314,426 


1,353,823 


225,396 


17,705 


311,093 


273,969 


(•) 
17,063 


(•) 
) 


(•) 
i 5,859 


(*) 
19,288 


(«) 
18,859 


I 


: 


; 


~ 


~ 


_ 


23,234 


> 13,710 


{ 18,285 


33,739 


31,261 


(«) 


(•) 


_ 


- 


(») 


(•) 


40,764 


) 


( 61,672 


68,691 


64,876 


31,625 


17,453 


- 


- 


31,625 


2,520 


31,013 


6,645 


77,844 


55,469 


44,339 


23,776 


32,573 


20,523 


239 


23,186 


5,017 


40,779 


16, U9 


144,879 


76,228 


70,402 


40,779 


80,879 


25,766 


722 


39,531 


13,308 


36,135 


19,463 


162,310 


90,677 


77,434 


35,058 


83,511 


23,156 


673 


33,819 


13,046 


29,783 


22,400 


164,173 


99,444 


96,966 


29,214 


78,949 


19,667 


743 


29,214 


12,947 


31,638 


26,542 


205,086 


U8,906 


138,768 


29,971 


89,002 


19,313 


792 


29,971 


14,755 


23,865 


22,198 


182,361 


107,085 


105,798 


23,865 


89,944 


21,008 


931 


23,865 


15,141 


29,574 


25,854 


250,585 


103,762 


100,856 


29,574 


150,0% 


29,551 


1,319 


29,356 


26,287 


9,833 


7,357 


93,457 


31,244 


29,148 


9,833 


62,112 


9,404 


782 


9,809 


11,079 


41,627 


39,019 


492,934 


156,732 


153,434 


41,627 


338,280 


41,627 


4,527 


41,626 


64,714 


8,518 


7,864 


145,018 


33,084 


32,298 


8,518 


105,919 


8,262 


1,493 


8,518 


22,212 


2,293 


1,795 


50,028 


7,270 


6,446 


2,282 


41,348 


2,282 


719 


2,281 


10,300 


1,319 


1,073 


35,698 


4,623 


4,184 


1,319 


29,260 


1,319 


533 


1,319 


7,407 


2,728 


2,542 


100,583 


11,364 


10,298 


2,728 


85,436 


2,590 


1,635 


2,716 


24,941 


782 


701 


49,117 


3,312 


2,984 


782 


42,977 


771 


1,160 


782 


16,819 


131 


119 


16,941 


540 


500 


129 


14,371 


129 


487 


129 


6,969 


22 


20 


6,356 


73 


57 


22 


5,077 


22 


197 


22 


2,784 


3 


3 


2,191 


10 


8 


3 


2,031 


3 


73 


3 


1,135 


3 


3 


4,771 


12 


10 


3 


4,371 


3 


178 


3 


2,554 


190,636 


57,445 


'461,261 


348,735 


311,361 


U4,556 


214,549 


69,445 


1,635 


131,479 


33,926 


12A,693 


104,351 


895,662 


480,441 


471,536 


122,457 


470,104 


98,943 


5,068 


122,215 


80,209 


41,627 


39,019 


492,934 


156,732 


153,434 


41,627 


338,280 


41,627 


4,527 


41,626 


64,714 


15,799 


14,120 


410,703 


60,288 


56,785 


15,786 


330,790 


15,381 


6,475 


15,773 


95,120 



Individual Returns/1968 • State and Regional Data 



f 157 



Tacle 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continue. 

[Taxable and nontaxable returns ] 



Adjusted gross income classes 



Number of 
returns 



Number of 
joint 



Adjusted 

gross income 

(less 

deficit) 

(Thousand 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 
age and 
blindness 



Taxable income 



Number of 
returns 



(Thouaand 
dollar*) 



Surcharge 



Number of 
returns 



fThouaond 
dollar a) 



Income tax after credits 



Number of 
returns 



(Thouaand 
dollar!) 



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 $S,000 

$6,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

£20,000 under $25,000 

S25,000 under $30,000 

£30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... 
$200,000 under $500,000... 
S500,000 under $1,000,000. 
$1,000,000 or more 



neT-ums imder $5,000 

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



Total- 



No adjusted gross income-. 

■Jnder $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 $25,000 

^5,000 under $30,000 

$30,000 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 



Total. 



No adjusted gross income- - 

Under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

^,000 under $5,000 

$5,000 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 $25,000 

$25,000 under $30,000 

$30,000 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 



Retiirns under $5,000 

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



(1) 



(2) 



(3) 



M 



C5) 



(6) 



(7) 



(8) 



(« 



(10) 



1,602,925 

W 

104,675 
66,119 
148,426 
126,027 
103,368 
U0,167 

99,735 
90,188 
93,990 
107,681 
7'4,299 

278,223 

110,284 

42,252 

17,512 

18,512 

6,405 

1,280 

252 

38 

15 

662,259 
465,893 
278,223 
196,550 



123,842 
112,838 
212,208 
169,017 
161,329 
171,780 

156,837 
U7,294 

1.52, ecz 

147,334 
126,746 

386,404 

106,768 

33,593 

18,841 

24,797 

10,833 

2,200 

520 

105 

39 

956,067 
721,013 
386,404 
197,701 



3,169,060 

13,516 
176,333 
109,264 
293,430 
246,502 
206,008 
166,175 

180,432 
170,173 
171,962 
208,569 
204,131 

660,594 

225,946 

60,300 

25,797 

33,106 

13,443 

2,643 

585 

101 

45 

1,211,228 
935,267 
660,594 
361,971 



Maryland 



822,568 

(•) 

6,940 

15,357 
17,968 
23,099 

35,677 

44,363 
53,391 
62,509 
67,187 
60,264 

246,062 
104, U4 
40,865 
16,657 
17,721 

5,920 

1,182 

226 

31 

15 

101,556 
288,219 
246,062 
186,731 



^12,977,784 

(«) 
I 36,062 
I 51,547 
226,975 
313,126 
360,238 
494,187 

543,516 
536,357 
705,711 
914,281 
705,372 

3,395,808 

1,879,334 

929,057 

473,095 

633,324 

420,238 
168,921 
71,644 
24,707 

24,380 

■'1, 452, 039 
3,455,238 
3,395,808 
4,674,699 



4,273,271 

{•) 

126,311 
83,088 
218,697 
2U,731 
190,797 
251,061 

283,637 
254,273 
263,285 
351,025 
264,407 

1,010,169 

412,499 

164,769 

66,239 

76,636 

25,234 

5,148 

977 

133 

61 

1,094,729 

1,421,627 

1,010,169 

751,746 



4,141,260 

(♦) 

121,738 
31,379 
200,815 
195,175 
168,964 
233,919 

285,559 
242,033 
261,645 
339,747 
262,694 

1,001,834 

405,796 

162,171 

64,399 

72,390 

23,791 

4,732 

835 

U7 

54 

1,012,863 

1,391,728 

1,001,834 

734,835 



9,095 

115,912 

108,826 

96,890 

105,217 

95,193 
90,025 
93,603 
107,681 
73,191 

278,086 
U0,273 
42,252 
17,512 
18,484 

6,405 

1,279 

252 

33 

15 

435,940 
459,698 
278,036 
196,510 



8,519,712 



353 
65,460 
145,707 
193,911 
280,323 

293,191 
344,865 
441,246 
558,019 
433,561 

2,274,821 

1,323,684 

685,126 

363,614 

530,963 

336,937 
138,568 

57,730 
20,054 
21,478 

690,754 
2,070,832 
2,274,821 
3,483,255 



1,150,147 



(«) 
16,564 
33,603 
72,282 
82,661 

72,002 
33,482 
89,578 
102,463 
73,191 

277,603 

109,696 

42,000 

17,512 

18,459 

6,366 

1,278 

250 

33 
15 

256,209 
420,721 
277,603 
195,614 



125,275 



(•) 

41 
1,123 
2,005 
2,856 

3,054 
3,802 
5,285 
7,010 
5,545 

30,634 
19,097 
10,619 
6,205 
10,390 

3,943 

4,706 

2,221 

823 

909 

6,026 
24,696 
30,634 
63,919 



1,365,884 



9,095 
115,912 
105,514 
96,507 
105,216 

94,887 
90,003 
93,606 
107,679 
73,191 

277,945 

110,146 

42,202 

17,512 

18,483 

6,403 

1,279 

251 

38 

15 

432,244 
459,366 
277,945 
196,329 



UassBchusette 



1,105,799 

(•) 

I 5,033 

16, U6 
26,531 
35,965 
45,570 

54,019 
76,140 
106,233 
108,213 
105,392 

343,812 
97,863 
30,530 
17,593 
22,177 

9,951 

1,933 

448 

39 

32 

131,324 
449,997 
343,812 
180,666 



^^17,474,173 

(•) 
( 41,527 
1 89,256 
316,361 
424,223 
569,440 
767,649 

863,063 

399,355 

1,147,955 

1,242,465 

1,198,047 

4,640,146 

1,818,561 

743,149 

513,353 

936,362 

715,999 

292,339 

150,120 

70,000 

61,568 

'2,181,637 
5,350,835 
4,640,146 
5,301,455 



(*) 

136,518 

124,757 

295,755 

291,776 

272,273 

311,255 

352,900 
351,298 
498,345 
501,876 
444,217 

1,372,145 

401,298 

128,188 

76,218 

101,107 

44,307 

3,415 

2,009 

364 

139 

1,445,796 

2,148,636 

1,372,145 

762,045 



(») 

132,488 

120,355 

252,228 

252,626 

240,817 

273,596 

332,507 
338,640 
476,663 
482,083 
433,356 

1,346,443 
393,065 
123,515 
73,207 
95,342 

41,071 

7,481 

1,746 

309 

124 

1,289,587 

2,063,254 

1,346,443 

735,860 



1,943,276 



30,186 
165,335 
136,675 
151,190 
166,871 

152,527 
135,720 
146,880 
147,334 
126,746 

336,389 
106,766 
33,345 
18,831 
24,795 

10,326 

2,198 

520 

104 

38 

650,257 
709,207 
386,389 
197,423 



11,379,759 



1,392 

89,412 

190,236 

316,944 

461,353 

532,352 
543,928 
656,089 
737,389 
751,175 

3,093,680 

1,303,332 

549,374 

390,092 

732,055 

578,722 

230,665 

114,726 

55,305 

50,487 

1,059,337 
3,221,433 
3,093,680 
4,004,309 



(«) 

6,384 
110,363 
114,247 
141,252 

131,195 
125,257 
134,200 
140,975 
126,578 

382,326 

106,103 

33,221 

13,831 

24,500 

10,718 

2,172 

516 

100 

33 

374,367 
658,205 
332,326 

196,199 



169,879 



{«) 

17 
1,480 
3,128 
4,886 

5,816 
6,299 
7,753 
9,125 
9,492 

40,998 

18,967 

8,672 

6,692 

14,647 

15,541 
7,313 
4,429 
2,113 
2,001 

9,515 
38,486 
40,993 
80,830 



30,186 
163,171 
132,024 
150,108 
165,711 

151,109 
135,474 
146,778 
U7,334 
126,746 

386,221 

106,742 

33,345 

18,831 

24,793 

10,826 

2,198 

519 

104 

38 

641,200 
707,441 
386,221 
197,396 



Michigan 



6,976 
7,916 
4,100 
27,962 
59,677 
64,333 
67,926 

90,307 
105,607 
106,593 
152,677 
168,400 

609,977 

218,487 

58,547 

24,290 

30,863 

12,609 

2,462 

504 

91 

37 

238,945 

623,584 
609,977 
347,890 



'26,371,944 

^42,763 
58,193 
87,400 
436,156 
618,616 
723,026 
746,217 

990,953 
1,109,763 
1,292,879 
1,770,581 
1,931,239 

8,002,942 
3,311,171 
1,326,521 
701,612 
1,246,403 

835,119 
340,656 
170,459 
67,527 
97,262 

'2,626,846 
7,095,420 
8,002,942 
3,646,736 



8,346,594 

35,522 
211,399 
124,943 
414,536 
450,365 
411,844 
373,687 

476,073 
521,938 
501,469 
710,321 
711,728 

2,493,359 
870,509 
231,338 
106,170 
132,454 

55,981 

10,276 

2,099 

382 

151 



2,022,296 
2,921,579 
2,493,359 
1,409,360 



32,877 
202,986 
U8,839 
331,743 
378,724 
369,217 
343,173 

455,942 
507,967 
486,416 
701,770 
697,604 

2,466,113 
362,572 
227,151 
102,051 
126,745 

53,111 

9,414 

1,830 

337 

127 

1,827,564 
2,349,699 
2,466,113 
1,333,338 



25,628 
230,379 
205,012 
183,974 
157,371 

176,069 
164,027 
171,787 
207,851 
204,110 

660,053 

225,946 

60,300 

25,682 

33,104 

13,432 

2,645 

585 

99 

44 

802,364 
923,344 
660,053 
361,337 



17,321,602 



1,560 
125,454 
260,207 
373,272 
404,717 

557,271 

614,190 

780,945 

1,060,074 

1,206,519 

5,326,742 
2,742,277 
1,007,360 
545,944 
1,003,279 

747,454 

287,519 

143,134 

55,311 

78,375 

1,165,209 
4,213,999 
5,326,742 
6,610,652 



2,254,534 



18,171 
131,696 
131,563 
112,356 

142,084 
142,537 
153,373 
202,488 
199,503 

654,571 

225,612 

60,072 

25,512 

32,762 

13,414 

2,643 

584 

99 

44 

393,786 
845,485 
654,571 
360,742 



37 
1,868 

3,515 
3,945 

5,769 
6,820 
9,329 
13,031 
15,209 

70,417 
39,436 
15,749 
9,279 
20,249 

20,331 
9,912 
5,755 
2,305 
3,521 

9,365 
50,159 
70,417 
126,536 



25,623 
223,931 
200,469 
181,120 
154,400 

174,432 
163,227 
171,556 

207,304 
203,717 

659,607 

225,775 

60,299 

25,631 

33,103 

13,421 

2,641 

585 

99 

44 

790,543 
920,236 
659,607 
361,648 



(11) 



48 
9,410 
22,258 

32,697 
47,291 

51,937 
60,080 
80,487 
103,190 
80,033 

439,948 
274,386 
152,781 
88,622 
148,376 

128,007 
67,225 
31,863 
11,804 
12,988 

111,704 
375,728 
439,948 
916,051 



197 
12,716 
29,432 
52,855 
79,132 

94,108 
97,292 

117,182 
134,325 
137,037 

594,967 
273,654 
124,578 
95,644 
212,142 

223,052 
112,738 
63,372 
31,301 
28,660 

174,332 

579,944 

594,967 

1,165,141 



214 
17,398 
40,430 
61,830 
68,501 

96,159 
107,308 
141,367 
193,317 
222,306 

1,017,454 
564,243 
225,225 
132,954 
290,395 

289,551 
141,175 
82,187 
32,329 
50,040 

188,873 

760,457 

1,017,454 

1,809,098 



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



158 



Individual Returns/1968 • State and Regional Data 



Table 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable returns ] 



Adjusted gross income classes 



Number of 
returns 



Number of 

joint 

ret^irns 



Adjusted 

gross income 

(less 

deficit) 

f TTwwaand 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 

age and 
blindness 



Number of 
returns 



(Thousmid 
dbJ/araJ 



Surcharge 



Number of 
returns 



( Thou aand 
dolt*r»l 



Income tax after credits 



Number of 
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 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 $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... 
$200,000 under $500,000... 
1500,000 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 



Total . 



No adjusted gross income.. 

'Jnder $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 $25,000 

$25,000 under $30,000 

$30,000 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 



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 $25,000 

$25,000 under $30,000 

$30,000 under $50,0 

$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 



CD 



U) 



13) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(ID) 



10,847 
83,528 
63,921 
174,068 
118, 147 
99,546 
88,586 

94,418 
77,520 
74,432 
92,900 
75,271 

222,332 

59.662 

18, 333 

6,701 

9,999 

4,742 

804 

213 

35 

13 

633,643 

414,541 
222,832 
101,002 



578,126 

6,156 

34,005 
32,818 
63,776 
50,606 
51,643 
65,680 

57,235 
4^,194 
32,713 
22,449 
27,053 

53,551 
U,673 
4,761 
2,559 
3,396 
1,569 
222 
42 



309, 689 
183, 654 
53,551 
26,232 



1,663,935 

11,536 
37,908 
102,796 
191,5<.6 
132, 173 
123,352 
123,410 

116, 243 
92,830 
104,799 
104,239 
81,976 

266,499 
71,900 
22,692 
3,244 
14,079 

6,113 

1,251 

279 

44 

26 

777,771 
500,087 
266,499 
124,628 



771,070 

7,504 

10,765 

30,353 
35,452 
38,994 
34,016 

54,275 
55,683 
53,130 
73,200 
68, 199 

203,284 

57,160 

13,045 

6,309 

9,350 

4,379 

734 

194 

33 

11 

157,084 

309,487 

208,284 

96,215 



^9,588,432 

^27,721 
( 24,615 
I 51,258 
250, 102 
287, 135 
347,226 
393, 183 

519, 634 
504,907 
559,250 
793,501 
717,54.9 

2,669,182 

1,008,129 

411,327 

180,349 

374,901 

3W,725 

103,857 

61, 734 

24,791 

18,801 

^1,325,798 
3,094,889 
2,669,182 
2,498,613 



3,366,583 

39, 167 
103,015 

81,834 
267,528 
238,645 
223,377 
187,790 

283,361 
253,281 
260,239 
319,245 
304,521 

884,970 

245,909 

78,000 

23,175 

42, 198 

21,113 

3,154 

827 

134 

50 

1,W1,356 

1,420,697 

334,970 

419,560 



35,437 
95,016 
74, 954 
233,481 
199,210 
201,712 
172,361 

273,430 
245,176 
257,685 
316,714 
299,334 

868,862 

242,237 

75,919 

26,716 

40,455 

20,079 

2,387 

720 

114 

43 

1,012,671 

1,392,389 

863,362 

409, 170 



14,391 
123,746 
39,990 
85,426 
35,374 

38,681 
74,611 
74,431 
92,898 
75,271 

222,332 

59,662 

18,833 

6,701 

9,997 

4,742 

804 

212 

34 

13 

399,427 
405,892 
222,832 
100,993 



5,786,523 



670 

57,675 

112,483 

157,434 

220,266 

263,119 
271,724 
306, 153 
467,749 
409,421 

1,635,507 
696,418 
293,434 
132,378 
288,791 
249, 135 
82, 190 
47,410 
19,302 
15,209 

543,533 
1,723,170 
1,685,507 
1,829,318 



867, 14^ 



(*) 
62,688 
52,657 
63, 169 

70,731 
64,434 
65,053 
91,157 
74,675 

219,630 

59,445 

13,777 

6,701 

9,976 

4,742 

801 

212 

34 

13 

180,763 
366,050 
219,630 
100,701 



(•) 
737 
1,410 
2,126 

2,786 
2,901 
3,362 
5,705 
5,004 

21,876 
9,946 
4,596 
2,237 
5,697 
6,607 
2,783 
1,818 
769 
592 

4,277 
19,753 
21,376 
35,044 



14,391 
120,277 
85,051 
78,414 
82,076 

35,034 
73,242 
71,928 
92,373 
74, 690 

222,374 

59,495 

18,833 

6,701 

9,997 

4,732 

803 

212 

34 

13 

330,209 
397,267 
222,374 
100,320 



Mississippi 



357,413 

5,821 

8,861 

20,258 
25,835 
29,535 

37, 170 

41,159 
31,817 
28,762 
21,320 
25,425 

57, 194 
12,741 
4,283 
2,229 
3,276 
1,477 
210 
35 



127,480 
U3,483 
57, 194 
24,256 



^3,396,131 

^29,546 
( 10,313 
( 26,976 
100,616 
125,926 
185,068 
296,385 

314,101 
285,354 
244,330 
190,024 
253, 109 

701,199 

236,129 

104,417 

70,370 

124,073 

102,560 

27,932 

12,135 

9,U0 

^^716, 233 

1,291,919 

701, 199 

686,775 



22,753 
62, 170 
52,288 
127, 800 
346,741 
133,735 
212,536 

190,345 
143,334 
119,445 
92,944 
113,827 

230,590 

51,526 

18,670 

9,244 

13,917 

6,334 

389 

159 



803,028 
659, 395 
230,590 

100,758 



1,747,080 

21,450 
54,873 
50,540 
121,929 
137,309 
176,051 
209, 146 

185,326 
W 1,894 
116,433 
92,944 
113,211 

228,580 

49, 397 

18,130 

8,688 

13,246 

5,965 

808 

U3 



771,298 
650,308 
228,580 
96,894 



(•) 

39,654 
30,529 
39,641 
56, 188 

52,736 
42,754 
32,718 
22,449 
27,053 

58,53ti 
13,678 
4,761 
2,559 
3,396 
1,569 
222 
42 



173,004 
177,715 
58,530 
26,232 



(«) 

17,381 
30,898 
52,221 
118, 179 

138,702 
140,446 
135,318 
101,515 
W5,329 

447,003 
167, 964 
76,704 
56,031 
98,103 
85,595 
22,834 
10,530 

8,520 

218,948 
661,312 
447,003 
526,281 



301,327 



(«) 

15,009 
13,083 
34, 653 

38,852 
35,540 
31,931 
21,007 
25,928 

57,848 
13,618 
4,699 
2,559 
3,396 
1,569 
222 
42 



&4,061 
153,308 
57,848 
26,110 



24,530 



_ 


(•) 


(•) 


39,345 


219 


30,527 


290 


39,346 


963 


56,100 


1,149 


52,599 


1,390 


42,445 


1,476 


32,716 


1,115 


22,344 


1,795 


26,833 


5,756 


58,053 


2,452 


13,654 


1,204 


4,714 


980 


2,559 


1,921 


3,394 


2,295 


1,556 


769 


222 


417 


42 


332 


5 


1,473 


172,310 


6,926 


176, 937 


5,756 


58,053 


10,370 


26,146 



949, 610 

6,203 
11,143 

8,269 
46,872 
50,599 
45,534 
49,523 

74,131 
67,007 
72,547 
82,268 
63,680 

250,861 

67,494 

20,818 

7,999 

12,722 

5,506 

1,091 

230 

42 

21 

218, 193 
364,633 
250,861 
115,923 



^11,813,696 

=^35,492 
23,749 
81,084 
283,055 
327, 932 
445,830 
551,031 

638,010 
602,650 
787,015 
879,030 
777,449 

3,214,317 

1,216,402 

502,672 

224, 623 

543,373 

397,469 
166,056 
79,096 
28,981 
73,860 

' 1, 682, 189 
3,684,154 
3,214,317 
3,232,536 



4,540,736 

28,900 
115,057 
129,537 
344, 587 
283,366 
267,729 
294,694 

332,462 
313,263 
334,568 
360,128 
279,311 

995,723 
262,097 
83,999 
30,227 
54,552 

23,956 

4,800 

1,023 

172 

85 

1,464,370 

1,619,732 

995,723 

460,911 



4,324, 141 

23,845 
106, 916 
116, 116 
293,468 
249,044 
249,077 
273,447 

319,601 
306,228 
326,824 
353,950 
269,448 

982,867 

256,518 

30,180 

28,338 

50,227 

22,150 

4,314 

872 

141 

70 

1,321,913 

1,576,051 

932,867 

443,310 



12,977 
124,708 

99,033 
116, &49 
117,458 

113,070 
91,547 
104,631 
103,181 
81,976 

266,496 

71,890 

22,560 

3,244 

13,957 

6,111 

1,251 

276 

44 

25 

470,825 
494,405 
266,496 

124,353 



7,470,357 



7M 

61,759 

111, 673 

213,126 

292,494 

342, 633 
312,125 
469, 129 
524,650 
497,683 

2,134,501 
837,026 
379,936 

174,459 
438,301 

334,312 
139,292 
66, 163 
24,371 
66,511 

679, 766 
2,146,219 
2,134,501 
2,510,371 



1,063,050 



(•) 

52,438 
71,872 
93,263 

93,649 
75,908 
93,608 
100,932 
81,976 

265,597 
71,763 
22,560 
8,244 
13,935 

6,100 

1,251 

276 

44 

25 

222, 177 
451,073 
265,597 
124,203 



(») 
659 
1,310 
2,742 

3,220 
3,256 
5,537 
6,451 
6,347 

23,254 
12,903 
6,075 
2,961 
9,143 

9,069 
4,370 
2,597 
977 
2,615 

5,217 
24,809 
28,254 
51,211 



12,977 
122,975 

91,934 
113,300 
114,634 

112,535 
91,204 
103,870 
103, 156 
81,640 

265,685 
71,890 
22,560 
8,243 
13,935 

6,111 

1,249 

276 

44 

25 

456,320 
492,405 
265,685 
124,333 



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/1968 * State and Regional Data 



159 



Table 5.2— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND STATES AND REGIONS— Continued 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Number of 

joint 

returns 



Adjusted 
gross income 
{less 
deficit) 
(Thouaand 
dollara) 



Total 
number of 
exemptions 



Number of 
exemptions 
other than 

age and 
blindness 



Taxable income 



Number of 
returns 



(Thouaerd 
dolUra) 



Surcharge 



Number of 
returns 



(Thou a, 
dollar 



Income tax after credits 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



2«,945 

(•) 

14,037 
16,590 
34,895 
27,093 
21,109 
14,346 

17,627 
16,000 
17,039 
8,706 
9,183 

31,539 
7,249 
2,344 
1,306 
1