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Full text of "Statistics of income"

BOSTON 
PUBLIC 
LIBRARY 




/ 



STATISTICS 
OF INCOME 



1972 



INDIVIDUAL 



k 







[r~] 



u v_y 



M 




Internal Revenue Service 

Publication 79 (1-75) 



OVUTIO^ 




"?6-19l* 



Boston Public Library: 
Superintendent of Document? | 

APR 2 '975 
Df-POSJIORY 



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, 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 (1-75) 

Price $6.15 (paper cover) 

Stock Number 

Library of Congress Card No. 61-37567 



Suggested citation 

Internal Revenue Service 

Statistics of Income — 1972, Individual Income Tax Returns 

Washington, D.C. 1974 



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

Other recent publications for sale 

Individual Income Tax Returns, 1971 (377 pp., $6.40) 
ZIP Code Area Data, Individual Income Tax Returns, 1969 

(130 pp., $1.25) 
Business Income Tax Returns, 1971 

Business Income Tax Returns, 1972, Preliminary (28 pp.,65(;;) 
Corporation Income Tax Returns. 1970 (288 pp., $5.45) 
Corporation Income Tax Returns, 1972, Preliminary (20 pp., 600) 
Fiduciary Income Tax Returns, 1970 (64 pp., $1.30) 
Foreign Income and Taxes Reported on Corporation Income Tax 

Returns, 1964, 1965, and 1966 (380 pp., $4.45) 
Personal Wealth Estimated from Estate Tax Returns, 1969 

(81 pp., $1.50) 

Publications in preparation 

Business Income Tax Returns, 1972 

Corporation Income Tax Returns, 1971 

Foreign Income and Taxes Reported on Corporation Income 

Tax Returns, 1968, 1969, and 1970 
Individual Income Tax Returns, 1973, Preliminary 
Sales of Capital Assets Reported on Individual 

Income Tax Returns for 1973 
Small-Area Data from Individual Income Tax Returns, 1972 
Personal Wealth Estimated from Estate Tax Returns, 1972 
Estate Tax Returns, 1972 



STATISTICS in 79 

OF INCOME Isll L 



IHDIVIDUAL 




Internal Revenue Service 



Donald C. Alexander, Commissioner 

William E. Williams, Deputy Commissioner 

Dean J. Barron, Assistant Commissioner (Planning and Research) 



Robert A. Wilson, Chiief, 
Daniel W. Burch 
Fred Frishman, 
Thomas M. Durkin, 



Statistics Division 

Vito Natrella, Director 

J. Howie Wilson, Assistant Director 

Income, Finance, and Wealth Branch 

, Chief, Statistical Techniques Branch 

Chief, Mathematical Statistics Branch 

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 thO/Service Centers at Andover, Mass- 

achusett^Austin, Texasj/Chamblee, Georgia;/ 

Covington, Kentuckyf' Fresno, California; 

Holtsville, N.Y,) Kansas City, Missouri;' 

Memphis, Tennessee; Philadelphia, Pennsylvania; 

and Ogden, Utah. 

The Data Center at Detroit, Michigan, 

designed and conducted the computer 

processing. 







Z) 



Letter of Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D.C., January 16, 1975. 

Dear Mr. Secretary: 

As required by section 6108 of the Internal Revenue Code, we 
are sending you the complete report. Statistics of Income — 1972, 
Individual Income Tax Returns. 

This report is based on a sample selected from some 78 million 
individual income tax returns filed during calendar year 1973. The 
report provides annual estimates on sources of income, exemptions, 
deductions, and computation of tax. In addition, information is 
presented on such newly-effective items as the limitation on standard 
deduction for taxpayers who were dependents of other taxpayers, 
deduction for household service and dependent care expenses, in- 
vestment interest, itemized deduction for political contributions, and 
designation of a portion of tax for the Presidential Election Cam- 
paign Fund. Types of itemized deductions, tabulated biennially, are 
also included in this report. Major classifiers used are size of adjusted 
gross income. State of residence, and marital status of taxpayers. 



.*.K. - 



Commissioner of Internal Revenue 



Hon. 'William E. Simon, 
Secretary of the Treasury. 



m 



Foreword 



The data presented in this report are estimates based on a stratified sample 
of individual income tax returns, selected before audit, and represent cover- 
age of Forms 1040 and 1040A filed by the Nation's taxpayers for income 
year 1972. The tax return filing population consisted largely of single persons 
under 65 with incomes of $2,050 or more and married couples under 65 
with incomes of $2,800 or more ; as well as single persons 65 and over with 
incomes of $2,800 or more; and married couples 65 and over with incomes of 
$4,300 or more. Coverage below these income levels was generally limited to 
persons filing for refund of income tax withheld, or to pay self-employment 
tax (see "Increase in Income Requirements for Filing" in Section 1 of this 
report) . 

To facilitate its use, this report is organized in ten sections. Each of the 
first five 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 explanations of the classifications and terms used in 
this report. The sources and limitations of the data and return-sampling 
procedures are described in section 7. Historical data for income years 1963 
through 1972 are presented in section 8. Reproductions of the 1972 tax forms 
and instructions (section 9) and an index (section 10) are provided to 
further aid readers in using and understanding the data. 

The Internal Revenue Code of 1954, as amended, provides the legal basis 
for tax activity detailed in this report. Amendments or administrative changes 
affecting data for 1972 include: 

(1) The reintroduction of Short Form 1040A, 

(2) The introduction of an automatic extension of time to file Form 
1040, 

(3) A lifting of the income levels at which returns were required to 
be filed, 

(4) An increase in the deduction allowance for each exemption from 
$675 to $750, 

(5) An increase in the low-income allowance from $1,050 to $1,300, 

(6) The raising of the percentage standard deduction from 13 to 
15 percent ($2,000 maximum), 

(7) The limitation of the standard deduction on returns of depend- 
ents with unearned income, 

(8) Liberalization of the deduction for finance charges, 

(9) A limitation on the deduction of "investment interest," 

(10) Liberalization of the deduction for expenses for household and 
dependent care services, 

(11) An allowance for contributions to candidates for public office used 
either as an itemized deduction or tax credit, 

(12) The filing of Presidential Election Campaign Fund Statement, 

(13) The introduction of a Work Incentive Program credit, 

(14) A decrease in the ma.ximum tax rate on "earned income" from 
60 to 50 percent. 

These changes are explained in greater detail in the affected sections of this 
report. 



IV 



Contents 



Guide to Basic and Historical Tables, vi 

Section 1 

Returns Filed and Sources of Income, 1 

Highlights of 1972, 2 

Short Form 1040A reintroduced, 2 

Increase in income requirements for filing, 3 

Characteristics of Forms 1040A, 4 

Political campaign funding, 4 



Section 2 

Deductions and Exemptions, 71 

Adjustments to gross income, 72 
Deductions from adjusted gross income, 72 

Low-income allowance, 72 

Percentage standard deduction, 73 

Itemized deductions, 74 

Interest paid deduction for installment purchases, 74 
Exemptions, 74 



Section 3 

Tax Computation and Tax Rates, 143 

Introduction, 144 

Income subject to tax, 144 

Regular method of computation, 145 

Alternative tax computation, 145 

Maximum tax computation, 145 

Income averaging, 146 

Additional tax for tax preferences (maximum tax), 146 
No-benefit exclusion, 147 
Unused retirement income credit, 147 
Unused credit for contributions to candidates 
for public office, 148 

Tax rates, 148 

Overpayment and balance due, 149 



Section 4 

Taxpayers Age 65 or Over; Retirement Income Credit, 197 

Returns with age exemptions, 198 

Returns with retirement income credit, 199 

Section 5 

State and Regional Data, 217 

States, 219 

Regions, 219 

Itemized deductions, 219 

National totals, 219 

Method of geographic coding, 219 

Section 6 

Explanation of Classifications and Terms, 271 

Section 7 

Sources of the Data, Description of the Sample 
and Limitations of the Data, 287 

Sources of the data, 288 

Description of the sample and limitations of the data, 288 

Sample criteria and selection, 288 

Method of estimation, 288 

Sampling variability, 289 

Response and other nonsampling errors, 289 

Section 8 

Historical Summary, 1963-1972, 291 

Synopsis of laws, 291 

Section 9 

1972 Forms and instructions, 305 

Section 10 
Index, 339 



Guide to Basic and 
Historical Tables 



Section 1 

Returns Filed and Sources of Income 

Cumulated income and taxes (table 1.1), 6 

Returns by marital status (tables 1.2, 1.3), 8,14 

Sources of income (tables 1.4-1.8), 15-44 

Nontaxable returns (table 1.9), 47 

Form 1040A returns (table 1.10), 48 

Major source of income or loss (table 1.11), 50 

Returns with selected sources of income or loss: 

Dividends (table 1.12), 55 

Capital assets (tables 1.13, 1.14), 56,60 
Returns with Presidential Election Campaign Fund Statement 

(table 1.15), 68 
Returns with tax exempt income earned abroad (table 1.16), 69 
Returns completed by tax preparers (table 1.17), 70 



Section 2 

Deductions and Exemptions 

Itemized deductions: 

Marital status (tables 2.1, 2.2), 77,83 
Sources of income (tables 2.2, 2.3), 83,84 
By type (table 2.4), 92 
As a percent of income (table 2.5), 94 
Size of total itemized deductions (table 2.6), 97 
Medical and dental expenses deduction (table 2.7), 99 
As a percent of income (table 2.8), 101 
Size of deduction (table 2.9), 103 
Taxes paid deduction (table 2.10), 105 
As a percent of income (table 2.11), 106 
Size of deduction (table 2.12), 108 
Contributions (table 2.13), 110 

As a percent of income (table 2.14), 111 
Size of deduction (table 2.15), 113 
Interest paid deduction (table 2.16), 115 
As a percent of income (table 2.17), 116 
Size of deduction (table 2.18), 118 
Miscellaneous deductions (table 2.19), 120 
Standard deduction; 

Marital status (tables 2.20, 2.21), 121.127 
Sources of income (tables 2.21, 2.22), 127,128 
Exemptions, by type (table 2.23), 136 
Dependents with unearned income (table 2.24), 141 



Section 3 

Tax Computation and Tax Rates 

Type of tax computation (table 3.1), 151 

Regular tax computation (table 3.2), 152 

Alternative tax computation (table 3.3), 154 

Tax generated by rate (tables 3.4, 3.5), 155,163 

Size of total income tax (table 3.6), 168 

Tax as a percent of income (table 3.7), 173 

Additional tax for tax preferences (tables 3.8-3.12), 176-182 

Sales of capital assets (table 3.13), 184 

Maximum tax (table 3.14), 186 

Tax overpayment (table 3.15), 188 

Tax due (table 3.16), 191 

Neither tax overpayment nor tax due (table 3.17), 194 

Tax withheld on Form W-2P (table 3.18), 195 

Tax computed by IRS (table 3.19), 196 



Section 4 

Taxpayers Age 65 or Over; Retirement Income Credit 

Taxpayers age 65 or over (tables 4.1-4.3), 200-214 
Retirement income credit (table 4.4), 216 



Section 5 

State and Regional Data 

Selected sources of income (table 5.1), 221 

Marital status (table 5.2), 226 

Exemptions, by type (table 5.3), 232 

Itemized deductions (tables 5.4, 5.5), 235, 238 

Size of adjusted gross income (table 5.6), 239 



Section 8 

Historical Data, 1963-1972 

Tax items (tables 8.1, 8.4), 292,296 
Characteristics (table 8.2), 294 
Sources of income (tables 8.3, 8.5), 295, 298 
Itemized deductions (table 8.6), 300 
States (table 8.7), 301 



VI 



Section 1 

Returns Filed and 
Sources of Income 



Contents 

Highlights of 1972, 2 

Short Form 1040A reintroduced, 2 

Increase in income requirements for filing, 3 

Characteristics of Forms 1040A, 4 

Political campaign funding, 4 

Text tables 

lA Sources of income and selected tax items, 1971 and 1972, 

2 
IB Marital status by size of adjusted gross income, 1971 and 

1972, 2 
IC Returns with political contributions credit, deduction, or 

Presidential Election Campaign Fund Statement by size of 

adjusted gross income, 3 
ID 1040A returns: Sources of income and income tax after 

credits by marital status, 4 

Charts 

lA Components of income and relative change, 2 

IB Returns filed 1963-1972, by size of adjusted gross income, 

3 
IC Returns with presidential election campaign fund dollar 

check-off, and returns with credit or deduction for political 

contributions, 5 



Basic tables 



1.1 



1.2 



Selected income and tax items by size and accumulated 
size of adjusted gross income, 6 

Adjusted gross income, total deductions, exemptions, and 
tax items by size of adjusted gross income and by marital 
status, 8 



1.3 Sources of income by marital status, 14 

1.4 All returns: Sources of income, deductions, and tax items 
by size of adjusted gross income, 15 

1.5 Joint returns of husbands and wives and returns of sur- 
viving spouses: Sources of income, deductions, and tax 
items by size of adjusted gross income, 25 

1.5 Separate returns of husbands and wives: Sources of in- 
come, deductions, and tax items by size of adjusted gross 
income, 33 

1.7 Returns of single persons: Sources of income, deductions, 
and tax items by size of adjusted gross income, 36 

1.8 Returns of heads of households: Sources of income, de- 
ductions, and tax items by size of adjusted gross income, 
44 

1.9 Nontaxable returns: Sources of income, deductions, and 
tax items by size of adjusted gross Income, 47 

1.10 Form 1040A returns: Sources of income and tax items by 
size of adjusted gross income, 48 

1.11 Major source of income or loss by size of adjusted gross 
income, 50 

1.12 Dividends and other distributions by size of adjusted gross 
income, 55 

1.13 Capital gains or losses by type and size of adjusted gross 
income, 56 

1.14 Returns with net gain from sales of capital assets: Sources 
of income, deductions, and tax items by size of adjusted 
gross income, 60 

1.15 Returns with Presidential Election Campaign Fund State- 
ment: Selected items by size of adjusted gross income, 68 

1.16 Returns with tax exempt income earned abroad: Selected 
items by size of adjusted gross income, 69 

1.17 All returns, returns completed by tax preparers, and re- 
turns with tax computed by IRS: Number of returns and 
sources of income by size of adjusted gross income, 70 



Individual Returns/1972 • Returns Filed and Sources of Income 



Highlights of 1972 

Adjusted gross income, salaries and wages (the largest, 
component of adjusted gross income), and interest, increased 
by more than 10 percent over 1971 while net gain less loss 
from sales of capital assets rose nearly 30 percent (see chart 
lA). Other major changes reflected in the 1972 data were 
an increase of nearly 90 percent in farm net profit less loss 



Chart 1A 

Components of income 
and relative change 



Table lA. — MARITAL STATUS BY SIZE OF ADJUSTED GROSS INCCME, 1971 AND 1972 
[All figures are estimates based on samples — Data are In thousands] 



In 1972 adjusted gross 
income was distributed 
as follows— 




INCOME FROM OTHER 
SOURCES 16.6% 
Business and farm 
profit 5.2% 
Interest 3.7% 
Sales of capital 
assets 2.3% 
Dividends 2.2% 
Partnership profit 1.8% 
Other income less 
"Adjustments" 1.4% 



m 



29.8% 



29.1% 



With relative changes over 1971 of— 



12.6% 




2.6% 



c?/ 



J^l 



i 



O a. 1^ 
••f# 



(after a 21 percent decrease for 1971 — see table lA), and 
a continuation of the general decline in the number of low- 
income returns filed (see chart IB). The number of returns 
filed by persons age 65 or over (as indicated in section 4) 
increased for the first time in three years. These statistics, as 
well as others in this report, reflect both economic changes 
during 1972 as well as the effects of tax law changes con- 
tained in the Tax Reform Act of 1969 and Revenue Act of 
1971. Major characteristics of returns filed for 1972 are sum- 
marized in tables lA to ID. 



size of adjusted gross Income and marital status 



All adjusted gross Income classes 

Joint returns of husbands and wives..,. 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses.... 

Returns of single persons 

Under $5,000, total' 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$3,000 under $10,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving sponses,.... 

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 households 

Returns of surviving spouses 

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 households 

Returns of surviving spouses 

Returns of single persons... 

'Includes returns with no adjusted gross income. 
NOTE: Detail nay not add to total because of rounding 



Table IB.— SOURCES OF INCOME AND SELECTED TAX ITEMS, 

[All figures are estimates based on samples--number of retu 
money amounts are in millions] 



74,576 

42,730 

2,091 

3,741 

267 

25 , 748 

27,155 

6,651 

1,197 

1,600 

128 

17,579 

21,443 

12,958 

682 

1,611 



12,498 
165 
405 



11,374 

10,622 
48 

124 
13 

567 



Change , 

1971 
to 1972 



(2) 



77,573 

43,098 

2,403 

3,994 

241 

27,837 

26,963 

5,763 
1,293 
1,510 
131 
18,267 
21,176 

11,690 

819 

1.790 

66 

6,812 

15.364 

12,629 

224 

505 

28 

1,978 

14,069 

13,016 
68 
189 

16 
780 



(3) 



2,997 

368 
312 
253 
-26 
2,089 
-192 



96 

-90 

3 

688 

-267 

-1,268 
137 
179 
-31 
716 

760 

131 
59 

100 
-1 

471 

2,695 

2,394 

20 

65 

3 

213 



1971 AND 1972 
ns are in thousands, 



Number of returns, total. 



Taxable.. , . 
Nontaxable. 



Adjusted gross income (less deficit) 

Sources of income: 

Salaries and wages (gross) 

Business or profession net profit less net loss... 

Farm net profit less net loss 

Partnership net profit less net loss 

Small business corporation net profit less net 
loss 

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



Dividends in adjusted gross income 

Interest received 

Rent net income less net loss....... 

Royalty net Income less net loss 

Estates and trusts net income less net loss 
All other sources (net)' 



= J 



Statutory Adjustments 

Income subject to tax 

Total credits 

Income tax after credits........... 

Additional tax for tax preferences. 

Total income tax 

Self -employment tax 

Total tax liability^ 



(1) 



59,916 
14,660 



85 



,967 
,038 
,188 
,803 

,028 
,155 

,671 
,731 
,587 
859 
,579 
,855 

,848 
,417 
703 
,240 

169 

85,409 

2.026 

87,469 



<2) 



77,573 

60,869 
16,704 

745,975 



622.599 
34.453 
4.106 
11.058 

2.112 
17,075 

16,794 
27,400 

2,989 
911 

1,823 
14,218 

9,565 

445,590 

1,083 

93,360 

216 

93,576 

2,330 

95,949 



Increase or 
decrease (-) , 
1972 over 1971 



953 
2,044 

72,356 



57,632 

2,415 

1,918 

255 

84 
3,920 

1,123 
2,669 

402 
52 

244 
2,363 

717 

33,173 

380 

8,120 

47 

8.167 

304 

8,480 



'Comprises income from pensions and annuities (taxable portion), gains and losses 
from sales of property other than capital assets, state income tax refunds, alimony, 
and other income or loss. 

^Comprises sick pay exclusion, moving expense deduction, employee business expense 
deduction, and self-employed retirement deduction. 

'The sum of total Income tax. self-employment tax, social security taxes on tip 
income, and tax from recomputing prior-year investment credit. 

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



Short Form 1040A Reintroduced 

Short Form 1040A was reintroduced for 1972. This form, 
which was discontinued for 1969, could be used: (a) if the 
taxpayer's income consisted entirely of wages, salaries, and 
tips; (b) if the taxpayer had no more than $200 in dividend 
income or $200 in interest income; (c) and if he did not 



Individual Returns/1972 • Returns Filed and Sources of Income 



i 



Chart IB 



Returns 
filed, 

1963 - 1972, 
by size 
of 

adjusted 
gross 
income 



Millions 

of 

returns 



100 



80 



s Returns $15,000 or More] 



60 



Returns $10,000 Under $15,000 




1965 



1966 



1967 



1968 



1969 



1970 



1971 



1972 



Table IC— RETURNS WITH POLITICAL CONTRIBUTIONS CREDIT, DEDUCTION, OK PRESIDEHTIAL ELECTION CAMPAIGN FUND STATEMENT BY SIZE OF ADJUSTED GROSS INCOME 

[All figures are estimates based on samples— data are in thousands] 



Size of adjusted gross income 



Number of 
returns 



Returns with — 



Credit for political 
-ontributions 



Number of 
returns 



Amount of 
credit 



Deduction for political 
contributions 



Number of 
returns 



Amount of 
deduction 



Presidential Election 
Campaign Fund Statement 



Number of 
returns 



Number of 
taxpayers 



(i) 



(2) 



M 



(5) 



Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 or more 

NOTE- Estimates may not add to total because of roundlnp. 



3,829 

282 
730 
902 
1,087 
559 



1,7A9 

138 
382 
423 
501 
260 
iO 



2fc,549 

1,281 
i,999 
6,392 
8,li4 
-1,790 
819 

121 



964 

30 
99 
172 
282 
221 
115 



52,280 

709 
2,808 
6,903 
13,077 
15,650 
9,127 
4,'»" 



(6) 



1,517 

144 
369 
397 
422 
149 
29 



(7) 



167 
571 
707 
804 
292 
56 
14 



itemize his deductions. For 1972, there was no limitation 
placed on the size of total income; by contrast, the previous 
Form 1040A could be used only by taxpayers with total 
mcome of $10,000 or less. 

Increase in Income 
Requirements for Filing 

Prior to 1970, the general rule was that a taxpayer with 
$600 or more in income had to file a return. Beginning with 



tax year 1970, the income levels at which a return had to 
be filed were raised. For 1972, a return had to be filed by: 

(a) a single person with gross income of at least $2,050, 
(Gross income included all income received — in the 
form of money, property, and services — that was 
not, by law, expressly exempt from tax.) 

(b) a married couple (or a single person age 65 or 
or older) with gross income of at least $2,800, 

(c) a married couple where one spouse was 65 or older 
and had combined gross income of at least $3,550, 



Individual Returns/ 1972 • Returns Filed and Sources of Income 



(d) a married couple where both spouses were age 65 
or older and had combined gross income of at least 
$4,300. 

(e) a married person (regardless of age) whose spouse 
was filing a separate return (e.g. to obtain a refund 
of income tax withheld), if that married person 
had a gross income of $750 or more. 

There were two major exceptions to these liberal filing 
requirements: a child being claimed as a dependent on his 
parents' return had to file if he had $750 or more of unearned 
income (dividends, interest, capital gains, etc.) ; and self- 
employed persons with "self-employment income" of $400 or 
more had to file tax returns in order to pay self-employment 
tax (see "Self-Employment Tax" in the "Explanation of 
Classifications and Terms"). 

Characteristics of Form 1040A 

Table ID provides information on the characteristics of 
taxpayers filing Short Form 1040A returns. As might be 



expected, salaries and wages constituted virtually all — 99.8 
percent — of adjusted gross income. Dividends and interest, 
the remaining 0.2 percent, averaged about $50, one-quarter 
of the maximum allowable of $200. Thirteen percent of all 
married couples filed a Form 1040A return compared with 
over 48 percent of single taxpayers. About 63 percent of Form 
1040 A returns were taxable whereas almost 85 percent of 
Form 1040 returns were taxable. 



Political Campaign Funding 

Chart IC shows the distribution of returns classified by 
size of adjusted gross income for taxpayers electing to file the 
Presidential Election Campaign Fund Statement and for tax- 
payers taking an itemized deduction or tax credit for con- 
tributions to candidates for public office, items allowed for 
the first time by the Revenue Act of 1971. See "Explanation 
of Classifications and Terms" for a description of these 
items. 



Table ID.~1040A RETURNS: SOURCES OF INCOME AND INCOME TAX AFTER CREDITS BY MARITAL STATUS 
I All figures are estimates based on ssmples--Data are in thousands] 





All returns 


Joint returns of 
husbands and wives 


Separate returns of 
husbands and wives 


Returns of heads 
of households 


Returns of 
surviving spouses 


Returns of 
single persons 


Item 


Nimber of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




21,492 

21,486 

236 

3,975 

17 

13,429 


98,956.862 

98,731,051 

11,842 

201.362 

12,607 

8,688,289 


5,609 

5,609 

83 

1,205 

4,655 


45,138,119 

45,056,458 

2,911 

66,741 

(*) 

4,013,202 


1,024 
1,024 
(*) 

102 

720 


4,149,352 
4,143,909 

(*) 

4,580 

370,304 


1,358 
1,358 

(*) 
137 

(♦) 
1,018 


6,858,904 

6,848,236 

(*) 

7,347 
(*) 
524,524 


70 
70 

(*) 

29 


240,505 
239,700 

(*) 
9,634 


13,431 

13,424 

134 

2,522 
(*) 

7,007 


42,569,984 




42,442,751 




4,981 










3,770,626 







(*) Estimate is not shoim separately because of the small number of sample returns on which it was baaed. However, the date are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/ 1972 • Returns Filed and Sources of Income 




Sffi^SRBBPI 



Chart 1C 

Returns with presidential election campaign fund dollar check-off, 
and returns with credit or deduction for political contributions 



Number of returns with 



□ 



Presidential Election 
Campaign Fund 
Statement, Form 
4875, filed 

Tax credit for 
political contributions 

Itemized deduction 
for political 
contributions 



600- 



Thousands of returns 



500 



400 



300 



200 



100 




Size of adjusted gross income ^ 



Under $5,000 $10,000 $15,000 $25,000 $50,000 $100,000 

$5,000 under under under under under or more 

$10,000 $15,000 $25,000 $50,000 $100,000 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.1— SELECTED ITIM3, AVERAGE INOWE, AND AVERAGE TAX, BY SIZE AND ACCUMULATED 3IZE OF ADJUSTED CROSS INCOME 
[All figures are estimates based on samples — money ajrounts are in thousands of dollars] 



Size and accumulated size of adjusted 
gross income 



All returns 



Percent of 
total 



Adjusted gross incone 



Percent c 
total! 



Average 
(Collars) 



Taxable returns 



Percent < 
total 



Adjusted gross inconie 



Percent of 
total^ 



Income subject to tai 



Percent of 
total 



SIZE OF ADJUSTED CROSS INCOME 

Total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

CUMULATED FRCW SMALLEST SIZE OF ADJUSTED 
GROSS INCOME 

No adjusted gross income 

$1 under $1,000 

$1 under $2,000 

$1 under $3,000 

$1 under $4,000 

$1 under $5,000 

$1 under $6,000 

$1 under $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 under $13,000 

$1 under $14,000 

$1 under $15,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30, 000 

$1 under $50,000 

$1 under $100,000 

$1 under $200,000 

$1 under $500,000 

$1 under $1,000,000 

Returns with adjusted gross income 

All returns. 

CUMULATED FRCM LARGEST SIZE OF ADJUSTED 
GROSS INCCME 

$1,000,000 or more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$50,000 or more 

$30,000 or more 

$25,000 or more 

$20,000 or more 

$15,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$11 ,000 or more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 

All returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



77,572,730 

440,435 
5,671,422 
5,860,523 
4,980,988 
4,954,358 
5,055,586 

4,731,472 
4,251,533 
4,272,799 
4,020,665 
3,899,385 

3,641,679 
3,460,349 
3,107,382 
2,781,429 
2,372,316 

7,773,413 
3,093,728 
1,256,377 
1,337,578 
433,677 

91,707 
19,233 
2,666 

1,030 



440,435 
5,671,422 
11,531,945 
16,512,933 
21,467,291 
26,522,877 

31,254,349 
35,505,332 
39,778,681 
43,799,346 
47,698,731 

51,340,410 
54,800,759 
57,908,641 
60,690,070 
63,062,886 

70,836,299 
73,930,027 
75,196,404 
76,533,982 
77,017,659 

77,109,366 
77,128,599 
77,131,265 
77,132,295 

77,572,730 



1,030 

3,696 

22,929 

114,636 

598,313 

1,935,891 
3,202,263 
6,295,996 
14,069,409 
16,442,225 

19,223,654 
22,331,536 
25,791,385 
29,433,564 
33,332,949 

37,353,614 
41,626,413 
45,877,946 
50,609,418 
55,665,004 

60,619,362 
65,600,350 
71,460,873 
77,132,295 

77,572,730 



0.6 
7.3 
7.6 
6.4 
6.4 
6.5 

6.1 
5.5 
5.5 
5.2 

5.0 

4.7 
4.5 
4.0 
3.6 
3.1 

10.0 
4.0 
1.6 

1.7 
0.6 

0.1 
(>) 
(') 
(') 



0.6 
7.3 
14.9 
21.3 
27.7 
34.2 

40.3 
45.8 
51.3 
56.5 
61.5 

66.2 
70.6 
74.7 
78.2 
81.3 

91.3 
95.3 
96.9 
98.7 
99.3 

99.4 
99.4 
99.4 
99.4 

100.0 



(') 
(') 
(') 

0.1 
0.8 

2.5 

4.1 
8.1 
18.1 
21.2 

24.8 
28.8 
33.2 

37.9 
43.0 

48.2 
53.7 
59.1 
65.2 
71.8 

73.1 
84.6 
92.1 
99.4 

100. 



■'745,974,540 

-2,950,226 
3,093,756 
8,765,931 
12,397,055 
17,343,979 
22,685,715 

25,998,241 
27,643,361 
32,012,938 
34,142,692 
36,997,378 

38,220,835 
39,773,069 
38,827,863 
37,483,339 
34,357,664 

133,253,331 
68,449,109 
34,416,463 
49,578,235 
31,933,024 

11,993,092 
5,415,003 
1,791,260 
2,301,333 



-2,950,226 
'3,093,756 
11,859,687 
24,256,742 
41,600,720 
64,236,436 

90,284,677 
117,928,038 
149,940,977 
184,083,669 
221,081,047 

259,301,882 
299,074,951 
337,902,814 
375,336,202 
409,743,866 

542,997,197 
611,446,306 
645,362,768 
695,441,003 
727,424,027 

739,417,119 
744,332,122 
746,623,382 
743,924,765 

'745,974,540 



2,301,383 
4,092,643 
9,507,646 
21,500,738 
53,433,762 

103,061,997 
137,478,460 
205,927,568 
339,180,399 
373,533,563 

411,021,952 
449,849,815 
439,622,883 
527,843,719 
564,841,096 

598,933,789 
630,996,727 
658,640,088 
684,638,330 
707,324,045 

724,668,024 
737,065,078 
745,831,009 
743,924,765 

4745,974,540 



0.4 
1.2 
1.7 
2.3 

3.0 

3.5 

3.7 
4.3 
4.6 

5.0 

5.1 
5.3 
5.2 
5.0 
4.6 

17.9 
9.2 
4.6 
6.6 

4.3 

1.6 
0.7 
0.2 
0.3 



0.4 
1.6 
3.3 
5.6 
8.6 

12.1 
15.8 
20.1 
24.7 
29.6 

34.8 
40.1 
45.3 
50.3 
54.9 

72.8 
82.0 
86.6 
93.2 
97.5 

99.1 

99.8 

100.0 

"100.0 



0.3 
0.5 
1.3 
2.9 
7.2 

13.8 
18.4 
27.6 
45.5 
50.1 

55.1 
60.3 
65.6 
70.8 
75.7 

30.3 
84.6 
88.3 
91.8 
94.8 

97.1 
93.8 
100.0 
100.0 



9,616 

-7,193 
545 
1,496 
2,489 
3,501 
4,487 

5,495 
6,502 
7,492 
3,492 
9,488 

10,495 
11,494 
12,493 
13,476 
14,480 

17,142 
22,125 
27,177 
37,066 
66,125 

130,776 

281,547 

671,891 

>, 234, 352 



-7,198 
545 
1,023 
1,469 
1,933 
2,424 

2,389 
3,321 
3,769 
4,203 
4,635 

5,051 
5,457 
5,835 
6,135 
6,497 

7,666 
8,271 
8,539 
9,037 
9,445 

9,589 
9,657 
9,680 
9,710 

9,616 



234,352 
1,107,317 
414,656 
187,557 
89,391 

53,238 
42,932 

32,708 
24,108 
22,718 

21,381 
20,144 
18,984 
17,933 
16,945 

16,035 
15,159 
14,356 
13,523 
12,707 

11,954 
11,236 

10,437 
9,710 
9,616 



60,869,017 

1,301 

22,894 

156,223 

3,034,523 

3,676,135 

4,332,734 

4,357,401 
4,050,374 
4,122,407 
3,949,790 
3,845,630 

3,616,615 
3,440,936 
3,091,449 
2,770,646 
2,364,657 

7,755,147 
3,087,340 
1,261,643 
1,334,324 

432,037 

91,390 

19,145 

2,652 

1,024 



1,301 

22,394 

179,117 

3,213,640 

6,839,325 

11,222,559 

15,579,960 
19,630,334 
23,752,741 
27,702,531 
31,548,161 

35,164,776 
38,605,712 
41,697,161 
44,467,807 
46,332,464 

54,587,611 
57,674,951 
58,936,594 
60,270,918 
60,753,005 

60,844,395 
60,363,540 
60,366,192 
60,367,216 

60,869,017 



1,024 

3,676 

22,321 

114,211 

596,293 

1,930,622 
3,192,265 
6,279,605 
14,034,752 
16,399,409 

19,170,055 
22,261,504 
25,702,440 
29,319,055 
33,164,635 
37,114,475 
41,236,882 
45,287,256 
49,644,657 
53,977,391 

57,653,576 
60,638,099 
60,344,322 
60,867,216 

60,369,017 



100.0 

(') 
(') 

0.3 
5.0 
6.0 
7.1 

7.2 
6.7 
6.3 
6.5 
6.3 

5.9 
5.7 
5.1 
4.6 
3.9 

12.7 
5.1 
2.1 
2.2 
0.8 

0.2 

(=) 
(') 

(=) 



(=) 
(') 
0.3 
5.3 
11.3 
13.4 

25.6 
32.3 

39.0 
45.5 
51.8 

57.8 
63.4 
68.5 
73.1 
76.9 

39.7 
94.8 
96.8 
99.0 
99.8 

100.0 
100.0 
100.0 
100.0 

100.0 



(') 

(') 

(') 
0.2 
1.0 

3.2 
5.2 

10.3 
23.1 
26.9 

31.5 
36.6 
42.2 
43.2 
54.5 

61.0 
67.7 
74.4 
81.6 
38.7 

94.7 
99.7 
100.0 
100.0 

100.0 



"717,415,874 

-155,107 

21,285 

259,776 

7,660,147 

12,941,558 

19,476,296 

23,962,329 
26,343,043 
30,885,739 
33,539,315 
36,484,881 

37,959,055 
39,550,940 
38,623,742 
57,338,426 
34,240,554 

132,944,126 
68,303,357 
34,236,288 
49,454,209 
31,877,108 

11,951,343 
5,390,673 
1,782, y78 
2,289,213 



-155,107 

'21,235 

281,061 

7,941,208 

20,382,767 

40,359,062 

64,321,391 
90,664,435 
121,550,174 
155,089,490 
191,574,371 

229,533,426 
269,084,366 
307,708,108 
345,046,534 
379,237,083 



512, 
580, 
614, 
664, 
696, 



231,214 
539,571 
825,858 
230,063 
157,176 

108,519 
499,192 
231,770 
570,983 



708 
713 
715 
717 
*717,415,S74 



2,289,213 
4,071,791 
9,462,464 
21,413,808 
53,290,915 

102,745,125 
137,031,413 
205,339,770 
338,283,395 
372,524,450 

409,362,875 
443,436,613 
483,037,557 
525,996,613 
562,481,494 

596,020,809 
626,906,548 
653,249,592 
677,211,921 
696,638,217 

709,629,775 
717,289,922 
717,549,698 
717,570,983 

'717, 41 5,. 374 



(') 

(') 
1.1 
1.8 
2.7 

3.3 
3.7 
4.3 
4.7 
5.1 

5.3 
5.5 
5.4 
5.2 

4.8 

13.5 
9.5 
4.8 
6.9 
4.4 

1.7 
0.8 
0.2 
0.3 



(') 

(') 
1.1 
2.9 
5.6 

9.0 
12.6 
16.9 
21.6 
26.7 

32.0 
37.5 
42.9 
48.1 
52.9 

71.4 
30.9 
35.7 
92.6 
97.0 

98.7 
99.5 
99.7 
100.0 



0.3 
0.6 
1.3 
3.0 
7.4 

14.3 
19.1 
28.6 
47.2 
51.9 

57.1 
62.5 
63.0 
73.3 
78.4 

83.1 
87.4 
91.1 
94.4 
97.1 

98.9 
100.0 
100.0 
100.0 



2,160 

63,328 

1,422,734 

4,321,204 

8,085,413 

11,160,393 
13,334,338 
16,466,843 
18,558,920 
20,496,301 

22,114,763 
23,238,360 
23,138,580 
22,891,695 
21,471,591 

37',911,733 
47,925,315 
24,793,510 
36,651,587 
24,450,533 

9,220,813 
4,003,041 
1,233,022 
1,606,222 



2,160 

65,488 

1,438,272 

5,809,475 

13,894,888 

25,055,282 
38,389,620 
54,856,463 
73,415,384 
93,912,184 

116,026,947 
139,265,307 
162,403,337 
185,295,531 
206,767,172 

294,678,905 
342,604,220 
367,397,730 
404,049,317 
428,499,350 

437,720,663 
441,723,704 
443,006,726 
444,612,949 

444,612,949 



1,606,222 
2,889,244 
6,892,285 
16,113,098 
40,563,631 

77,215,218 
102,008,728 
149,934,043 
237,845,776 
259,317,367 

282,209,062 
305,347,641 
328,586,001 
350,700,764 
371,197,564 

389,756,485 
406,223,328 
419,557,666 
430,718,060 
438,803,473 

443,124,676 
444,547,460 
444,610,788 
444,612,949 

444,612.949 



Footnotes at end of table. 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.1— SELECTED ITmS, AVERAGE INCOffi, AMD AVERAGE TAX, BY SIZE AND ACCUMULATED SIZE OF ADJUSTED GROSS INCOJE— Contlmied 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size and accumulated size of adjusted 
gross income 



Taxable returns— Continued 



Inccme tax after credits 



Number of 
returns 



Percent of 

total 



Total income tax 



Coefficient of variation 
(Percent)" 



Percent 

of 

total 



Percent 
of income 
subject 



Percent of 

adjiisted 

gross 

inccDie 



Average J 
income taxj 

(Dollars) I 



Adjusted 
gross 
income 



Income 
subject 



SIZE OF ADJUSTED GROSS INCOME 



(12) 



(13) 



(K) 



(15) 



(16) 



(17) 



(18) 



(19) 



(a) 



(b) 



Total . 



No adjusted gross income.. 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



CUMULATED FRtW 3JALtEST SIZE OF ADJUSTED 
GROSS INCCME 



No adjusted gross income. 
$1 under $1,000 



000. 
000. 
000. 
000. 

000. 
000. 
000. 
000. 



$1 under $2, 
$1 under 
$1 under $4, 
$1 under $5, 

$1 under $6j 
$1 under $7, 
$1 under $8, 
$1 under $9, 
$1 urxder $10,000. 

$1 under $11,000 

$1 under $12,000 

$1 under $13,000 

$1 under $14,000 

$1 under $15,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30,000 

$1 under $50,000 

$1 under $100,000 

$1 under $200,000 

$1 under $500,000 

$1 under $1,000,000 

Returns with adjusted gross income. 



All returns. 



CUMULATED FROM LARGEST SIZE OF ADJUSTED 
GROSS INCOME 



$1,000,000 or more. 
$500,000 or more... 
$200,000 or more... 
$100,000 or more... 
$50,000 or more 

$30,000 or more 

§25,000 or more 

$20,000 or more 

$15,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$11,000 or more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 



60,865,128 

22,879 

156,179 

3,034,513 

3,676,167 

4,332,621 

4,357,387 
4,050,355 
4,122,367 
3,949,769 
3,845,579 

3,616,610 
3,440,915 
3,091,411 
2,770,604 
2,364,636 

7,755,032 
3,087,131 
1,261,528 
1,334,022 
481,654 

91,119 

19,019 

2,618 

1,013 



22,879 

179,058 

3,213,571 

6,889,738 

11,222,359 

15,579,746 
19,630,101 
23,752,468 
27,702,237 
31,547,816 

35,164,426 
38,605,341 
41,696,752 
44,467,356 
46,831,992 

54,587,024 
57,674,155 
58,935,683 
60,269,705 
60,751,359 

60,842,478 
60,861,497 
60,864,115 
60,865,128 

60,865,123 



1,013 

3,631 

22,650 

113,769 

595,423 

1,929,445 
3,190,973 
6,278,104 
14,033,136 
16,397,772 

19,168,376 
22,259,787 
25,700,702 
29,317,312 
33,162,891 

37,112,660 
41,235,027 
45,235,382 
49,642,769 
53,975,390 

57,651,557 
60,686,070 
60,842,249 
60,865,128 



All returns 60,865,128 



93,359,829 

293 

8,991 

202,749 

639,668 

1,252,702 

1,787,308 
2,174,822 
2,741,206 
3,139,110 
3,507,954 

3,834,413 
4,061,133 
4,087,056 
4,099,389 
3,902,733 

16,679,870 
9,314,292 
5,476,053 
9,417,927 
8,503,242 

4,100,574 

2,151,770 

782,241 

994,328 



298 

9,289 

212,038 

851,706 
2,104,409 

3,891,717 
6,066,539 
8,807,745 
11,946,856 
15,454,810 

19,289,223 
23,350,355 
27,437,411 
31,536,800 
35,439,533 

52,119,403 
61,933,695 

67,409,747 
76,827,675 
85,330,916 

89,431,490 
91,583,261 
92,365,502 
93,359,330 

93,359,829 



994,328 

1,776,569 

3,928,339 

8,023,913 

16,532,155 

25,950,032 
31,426,135 
41,240,427 
57,920,297 
61,823,030 

65,922,413 

70,009,474 
74,070,607 
77,905,020 
81,412,974 

84,552,084 
87,293,290 
89,468,113 
91,255,421 
92,508,123 

93,147,791 
93,350,540 
93,359,532 
93,359,829 

93,359,829 



100.0 

(') 

(') 
0.2 
0.7 
1.3 

1.9 
2.3 
2.9 
3.4 
3.8 

4.1 
4.3 
4.4 
4.4 
4.2 

17.9 
10.5 

5.9 
10.1 

9.1 

4.4 
2.3 
0.8 

1.1 



(') 

(=)■ 
0.2 
0.9 
2.3 

4.2 
6.5 
9.4 

12.3 
16.6 

20.7 
25.0 
29.4 
33.8 
33.0 

55.8 
66.3 
72.2 
82.3 
91.4 

95.8 
98.1 
98.9 
100.0 



1.1 

1.9 
4.2 
8.6 
17.7 

27.8 
33.7 
44.2 
62.0 
66.2 

70.6 
75.0 
79.3 
83.4 
87.2 

90.6 
93.5 
95.8 
97.7 
99.1 

99.8 
100.0 
100.0 
100.0 

100.0 



93,576,113 

12,193 

387 

9,186 

202,893 

639,829 

1,252,894 

1,787,531 
2,175,030 
2,741,335 
3,139,234 
3,508,101 

3,334,497 
4,061,413 
4,087,134 
4,099,611 
3,903,170 

16,681,550 
9,816,508 
5,477,599 
9,427,594 
3,523,394 

4,136,163 

2,198,397 

809,142 

1,046,273 



12,193 

387 

9,373 

212,467 

352,296 

2,105,189 

3,892,720 
6,067,750 
3,809,034 
11,943,318 
15,456,419 

19,290,916 
23,352,329 
27,439,513 
31,539,123 
35,442,293 

52,123,343 
61,940,351 
67,417,950 
76,345,543 
85,373,937 

89,510,100 
91,703,497 
92,517,639 
93,563,911 

93,576,113 



1,046,273 
1,855,415 
4,053,812 
8,189,974 
16,718,368 

26,145,962 
31,623,561 
41,440,068 
53,121,619 
62,024,788 

66,124,399 
70,211,583 
74,272,995 
78,107,492 
31,615,593 

34,754,827 
87,496,162 
89,671,191 
91,453,722 
92,711,616 

93,351,444 
93,554,338 
93,563,524 
93,563,911 

93,576,113 



100.0 

(=) 
(=) 
(') 

0.2 
0.7 
1.3 

1.9 
2.3 
2.9 
3.4 
3.7 
4.1 
4.3 
4.4 
4.4 
4.2 

17.8 
10.5 

5.9 
10.1 

9.1 

4.4 
2.3 

0.9 
1.1 



(') 

(>) 

(=) 
0.2 
0.9 
2.2 

4.2 
6.5 
9.4 
12.8 
16.5 

20.6 
25.0 
29.3 

33.7 
37.9 

55.7 
66.2 
72.0 
82.1 
91.2 

95.7 

98.0 
98.9 

100.0 

ILIO.O 



1.1 

2.0 
4.3 
8.8 
17.9 

27.9 
33.3 
44.3 
62.1 
66.3 
70.7 
75.0 
79.4 
83.5 
87.2 
90.6 
93.5 
95.8 
97.7 
99.1 

99.8 
100.0 
100.0 
100.0 

100.0 



21.0 

(') 
17.9 
14.5 
14.3 
14.8 
15.5 

16.0 
16.3 
16.6 

16.9 
17.1 

17.3 



17.7 
17.9 
18.2 

19.0 
20.5 
22.1 
25.7 
34.9 

44.9 
54.9 
63.1 
65.1 



C) 
17.9 
14.6 

14.3 
14.7 
15.2 

15.5 
15.8 
16.1 
16.3 
16.5 

16.6 
16.3 
16.9 

17.0 
17.1 

17.7 
13.1 
13.4 
19.0 
19.9 

20.4 
20.8 
20.9 
21.0 

21.0 



65.1 
64.2 

58.3 
50.8 
41.2 
33.9 
31.0 
27.6 
24.4 
23.9 

23.4 
23.0 
22.6 
22.3 
22.0 

a. 7 

21.5 
21.4 
21.2 
21.1 

21.1 
21.0 
21.0 
21.0 

21.0 



13.0 

(') 
1.3 
3.5 
2.6 
4.9 
6.4 

7.5 
8.3 
8.9 
9.4 
9.6 

10.1 
10.3 
10.6 
11.0 
11.4 

12.5 
14.4 
16.0 
19.1 
26.3 

34.6 
40.3 
45.4 
45.7 



(') 
1.8 
3.4 
2.7 
4.1 
5.2 

6.1 
6.7 
7.2 
7.7 
8.1 

3.4 
8.7 
8.9 

9.1 
9.3 

10.2 
10.7 
11.0 
11.6 
12.3 

12.6 
12.9 
12.9 

13.0 

13.0 



45.7 
45.6 
42.3 
38.2 
31.4 

25.4 
23.1 
20.2 
17.2 
16.6 

16.1 
15.7 
15.2 
14.8 
14.5 

14.2 
14.0 
13.7 
13.5 
13.3 

13.2 

13.0 
13.0 
13.0 

13.0 



1,537' 

6,773 5 
17 ' 

59 I 
67 1 

174. 

289 J 

410 I 
537; 
665 J 
795 I 
912 I 

1,060 I 
1,130 I 
1,322 I 
1,480 J 

1,651 r 



(') 



2,151 
3,180 
4,342 
7,065 
17,691 



I 



I 



45,258 

114,329 ■ 

305,106 I 

1,021,751 I 



6,773 
17 
53 

66 
124 
188 

250 
309 
371 
431 
490 

549 
605 
658 

709 
757 

955 
1,074 
1,144 
1,275 
1,405 

1,471 
1,507 
1,520 
1,537 



1,537 



1,021,751 
504,737 
177,635 
71,709 
28,037 

13,543 
9,906 
6,599 
4,141 
3,732 

3,449 
3,154 
2,890 
2,664 
2,461 

2,234 
2,122 
1,980 
1,342 
1,718 

1,619 
1,542 
1,538 
1,537 

1,537 



(') 



(') 



1.6 
1.1 

0.4 
0.3 
0.2 

0.4 
0.2 
0.3 

0.3 
0.2 
0.1 
0.1 
0.2 
0.1 
0.1 

0.1 
0.1 
0.2 



(=) 

(») 
(«) 
(«) 



(') 

( = ) 



59.5 
2.0 
2.9 

0.1 



0.9 
1.2 
0.3 
0.5 



(') 
(') 



0.2 

0.3 
0.3 

0.1 
0.2 
0.1 
0.3 



(=) 

(') 
(") 
(') 



^Percents are based on total adjusted gross income of $7i8,924,766 instead of adjusted gross income less deficit of 1^745, 97'!, 540. 
^Percents are based on total adjusted gross income of $717,570,981 instead of adjusted gross income less deficit of $717,415,87i. 
^Income tax after credits plus additional tax for tax preferences, 
*Ad justed gross income less deficit. 
'Less than 0.05 percent. 

*None of the subsequent adjusted gross inccme classes in this column includes the deficit amount. 
Percent not cOTiputed when total inccme tax greater than income subject to tax and adjusted gross income. 
'Returns in these cells are not subject to sampling variability. 
NOTE: Amount detail may not add to total because of rounding. 
**See Sampling Variability in Section 7 for interpretation and limitation of these coefficient of variation estimates. 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.2— ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF AOJUSTED GROSS INCOME AND BY MARITAL STATUS 

[All figures are estimates based on samples — money arnriunts are in thousands of dollars] 



Size of adjusted gross income 



All returns, total. 



No adjusted gross income. 

$1 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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



Taxable returns, total. 



No adjusted gross income. 

$1 under $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 $11,000... 
$11,000 under $12,000... 
$12,000 under $13,000.., 
$13,000 under $14,000... 
$14,000 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 



Total nontaxable returns . 



All returns, summary: 

Returns under $5,000 , 

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



All returns 



Number of 
returns 



77,572.730 



440,435 
5,671,422 
5,860,523 
4,980,988 
4,954,358 
5,055,586 

4,731,472 
4,251,533 
4,272,799 
4,020.665 
3,899,385 

3.641,679 
3,460,349 
3,107,882 
2,781,429 
2,372,816 

7,773,413 
3,093,728 
1,266,377 
1,337,578 
483,677 

91.707 
19,233 
2,666 
1,030 



60,869,017 



1,801 

22,894 

156,223 

3,034,523 

3,676,185 

4,332.734 

4,357,401 
4,050,374 
4,122,407 
3,949,790 
3,845,630 

3,616,615 
3,440,936 
3,091,449 
2.770,646 
2,364.657 

7.755.147 
3,087,340 
1,261,643 
1,334,324 
482,087 

91,390 

19,145 

2,652 

1,024 



Adjusted 
gross 
income 



(2) 



745,974,540 



-2,950,226 
3,093,756 
8,765,931 
12,397,055 
17,343,979 
22,685,715 

25,998,241 
27,643,361 
32,012,938 
34,142,692 
36,997,378 

38,220,835 
39,773,069 
38.827,863 
37,483,389 
34,357,664 

133,253,331 
68,449,109 
34,416,463 
49,578.235 
31,983,024 

11.993,092 
5,415,003 
1,791,260 
2,301,383 



'717,415,874 



16,703,713 



26,963,312 
21,175,854 
15,364,155 
14,069,409 



-155,107 

21,285 

259,776 

7,660,147 

12,941.558 

19,476,296 

23,962,329 
26,343,043 
30,885,739 
33,539,315 
36,484,881 

37,959,055 
39,550,940 
38,623,742 
37,338,426 
34,240,554 

132,944,126 
68,308,357 
34,286,288 
49,454,209 
31,877,108 

11,951,343 
5,390,673 
1,782,578 
2,289,213 



Total 
deductions 



(3) 



166,441,614 



7,169,183 
7,407,036 
6,387,089 
6,523,966 
6,904,246 

6,805,057 
6,355,867 
6,906,023 
6,894,445 
7,347,577 

7,454,332 
7,880,313 
7,644,909 
7,311,479 
6,561,288 

24,254,705 
11,889,092 
5,917,596 
8,544,130 
5.532,631 

2,320,853 

1,261,223 

479,540 

689,034 



142,768,496 



28,558,663 



'61.336,210 
156,794,611 
188,662,820 
339,180,899 



2.520 

80,087 

3,786.467 

4,652,897 

5,658,164 

5,977,706 
5,871,408 
6,398,721 
6,630,760 
7,111,497 

7,350,655 
7,772,977 
7,553,225 
7,228,086 
6,486,416 

24,029,476 
11,801,875 
5,834,450 
8,449,171 
5,435,905 

2,276,129 

1,235,765 

469,487 

674,652 



Exemptions 



(Ajnount ) 



(4) 



154,855,661 



894,505 
5,357,251 
6,398,050 
6,490,585 
7,595,175 
8,170,930 

8,270,876 
8,018,290 
8,708,822 
8,670,621 
9,120,011 

8,598,775 
8,608,214 
7,989,052 
7,244,568 
6,296,026 

20,926,192 
8,435,758 
3,504,942 
3,805,274 
1,426,506 

263,062 

52,309 

7,146 

2,721 



128,198,463 



23,673,121 



34,391,520 
34,308,970 
36.852,322 
60,888,805 



5,476 

16,864 

116,899 

2,451,409 

3,967,995 

5,733,296 

6,824,610 
7,136,593 
8,019,038 
8,343,931 
8,873,114 

8,462,844 
8,527,570 
7,918,272 
7,204.334 
6,264,543 

20,863.759 
8,416,379 
3,490,185 
3,795,119 
1,422,212 

262,140 

52,069 

7,109 

2,703 



Income subject to tax 



Nmnber of 

returns 



(5) 



22,979 

157,680 

3,074,337 

3,773,284 

4,406,217 

4,419,504 
4,097,297 
4,155,966 
3,972,052 
3,864,831 

3,628,141 
3,450,223 
3,100,974 
2,776,251 
2,368,361 

7,764,900 
3,090,865 
1,264,116 
1,335,515 
482,538 

91,278 
19,069 
2,629 
1,017 



34,906,496 
42,788,620 
38.736,636 
38,423,910 



22,879 

156,179 

3,034,513 

3,676,167 

4,332,621 

4,357,388 
4.050,355 
4,122,368 
3,949,769 
3,845,586 

3,616,611 
3,440,919 
3,091,413 
2,770,634 
2,364,650 

7,755,057 
3,087,182 
1,261,599 
1,334,117 
481,797 

91,207 
19,051 
2,626 
1,016 



(6) 



445,589,847 



2,164 

63,743 

1,433,711 

4,387,846 

8,142,756 

11,242,277 
13,421,075 
16,542,679 
18,615,142 
20,564,492 

22,167,273 
23,286,070 
23,190,255 
22,929,534 
21,501,751 

88,007,595 
47,974,647 
24,837,905 
36,683,593 
24,474,911 

9,224,719 
4,005,147 
1,284,227 
1,606,335 



444,612,949 



454,320 



11,434,497 
20,509,650 
15,323,950 
14,051,927 



2,160 

63,328 

1,422,784 

4,321,204 

8,085,413 

11,160,393 
13,334,338 
16,466,843 
18,558,920 
20,496.801 

22,114,763 
23,238,360 
23,138,580 
22,891,695 
21,471,591 

87,911,733 
47,925,315 
24,793,510 
36,651,587 
24,450.533 

9,220,813 
4,003,041 
1,283,022 
1,606,222 



Income tax after credits 



Number of 
returns 



(7) 



22,879 

156,179 

3,034,513 

3,676,167 

4,332,621 

4,357,387 
4,050,355 
4,122,367 
3,949,769 
3,845,579 

3,616,610 
3,440,915 
3,091,411 
2,770,604 
2,364,636 

7,755,032 
3,087,131 
1,261,528 
1,334,022 
481,654 

91,119 
19,019 
2,618 
1,013 



976,898 



14,030,220 
80,385,665 
113,074,883 
238,099,079 



22,879 

156,179 

3,034,513 

3,676,167 

4,332,621 

4,357,387 
4,050,355 
4,122,367 
3,949,769 
3,845,579 

3,616,610 
3,440,915 
3,091,411 
2,770,604 
2,364,636 

7,755,032 
3,087,131 
1,261,528 
1,334,022 
481,654 

91,119 
19,019 
2,618 
1,013 



93,359,829 



298 

8,991 

202,749 

639,668 

1,252,702 

1,787,308 
2,174,822 
2,741,206 
3,139,110 
3,507,954 

3,834,413 
4,061,133 
4,087,056 
4,099,389 
3,902,733 

16,679,870 
9,814,292 
5,476,053 
9,417,927 
8,503,242 

4,100,574 

2,151,770 

782,241 

994,328 



Total income tax 



Number of 
returns 



(9) 



60,869,017 



93,359,829 



11,222,359 
0,325,457 
15,284,176 
14,033,136 



298 

8,991 

202,749 

639,668 

1,252,702 

1,787,308 
2,174,822 
2,741,206 
3,139,110 
3,507,954 

3,834,413 
4,061,133 
4,087,056 
4,099,389 
3,902.733 

16,679,870 
9,814,292 
5,476,053 
9.417,927 
8,503,242 

4,100,574 

2,151,770 

782,241 

994.328 



2,104,409 
13,350,401 
19,984,723 
57,920,297 



1,801 

22,894 

156,223 

3,034,523 

3,676,185 

4,332,734 

4,357,401 
4,050,374 
4,122,407 
3,949,790 
3,845,630 

3,616,615 
3,440,936 
3,091,449 
2,770,646 
2,364,657 

7,755,147 
3,087,340 
1,261,643 
1,334,324 
482,087 

91,390 
19 , 145 
2,652 
1,024 



60,869,017 



1,801 

22,894 

156,223 

3,034,523 

3,676,185 

4,332,734 

4,357,401 
4,050,374 
4,122,407 
3,949,790 
3,845,630 

3,616,615 
3,440,936 
3,091,449 
2,770,646 
2,364,657 

7,755,147 
3,087,340 
1,261,643 
1,334,324 
482,087 

91,390 
19,145 
2,652 
1,024 



11,224,360 
20,325,602 
15,284.303 
14,034,752 



Footnotes at end of table. 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.2— ADJUSTED GROSS INCOME, TOIAl DEDUCTIONS. EXBIPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCOME AND BY MARITAL STATUS--(Contliiue<i) 

[All figures are estimates based on sajnples — ironey amounts are :n thousands of dollars] 



Size of adjusted gross income 



All returns, total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$i,C00 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $U,000 

$13,000 under $14,000 

$14,000 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 

Taxable returns , total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9, 000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, summary: 

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. 



Joint returns of husbands and wives 



Number of 
returns 



Adjusted 
gross 



43,097,907 574,343,263 



253,674 

422,809 

742,000 

1,035.915 

1,515,847 

1,793,222 

1,963,023 
2,084,291 
2,365,210 
2,508,469 
2,768,724 

2,728,389 
2,789,348 
2,600,584 
2,404,333 
2,106,455 

7,125,719 
2,914,679 
1,185,948 
1,240,439 
445,998 

82,949 

16,780 

2,261 

841 



38,322,608 



1,648 
<*) 

853 

54,308 

601,172 

1,137,411 

1,641,532 
1,902,935 
2,228,874 
2,443,194 
2,719,573 

2,703,785 
2,772,171 
2,584,228 
2,393,767 
2,100,818 

7,109,786 
2,909,769 
1,181,802 
1,237,765 
444,716 

82,690 

16,709 

2,251 

838 



5,763,467 
11,689,71; 
12,629,109 
13,015,614 



Total 
deductions 



-2,341,871 
244,686 
1,154,396 
2,594,474 
5,336,571 
8,080,388 

10,813,131 
13,570,568 
17,737,955 
21,326,200 
26,296,554 

28,656,342 
32,077,622 
32,500,919 
32,409,394 
30,499,313 

122,321,408 
64,485,417 
32,231,108 
45,956,398 
29,487,472 

10,832,451 
4,707,407 
1,518,055 
1,846,905 



560,262,123 



-139,803 
(*> 

1,567 

154,650 

2,171,377 

5,392,767 

9,064,337 
12,397,892 
16,717,251 
20,770,116 
25,828,110 

28,399,406 
31,881,081 
32,297,782 
32,267,416 
30,418,346 

122,050,788 
64,377,344 
32,117,330 
45,855.551 
29,402,280 

10,797,965 
4,688,273 
1,511,590 
1,838,702 



'14,081,144 



'15,068,645 
89,744,408 
156,143,590 
313,386,621 



114,855,294 



568,349 

989,256 

1,391,542 

2,102,141 

2,612,774 

2,993,531 
3,344,195 
4,070,534 
4,503,671 
5,412,715 

5,753,420 
6,481,684 
6,477,871 
6,383,611 
5,865,802 

22,310,642 

11,216,643 

5,517,916 

7,795,058 

5,027,126 

2,029,959 

1,061,678 

400,827 

544,349 



(*) 

718 

65,683 

795,950 

1,622,946 

2.338,875 
2,905,496 
3,653,742 
4,272,177 
5,203,218 

5,651,911 
6,402,756 
6,386,882 
6,303,248 
5,831,616 

22,166,678 
11,158,788 
5,452,011 
7,722,890 
4,950,680 

1,993,192 

1,040,648 

392,906 

534,094 



8,007,966 



7,664,062 
20,324,646 
30,962,388 
55,904,198 



Exemptions 



(Amount) 



Income subject to tax 



Number of 
returns 



(14) 



118,988,748 



682,303 
1,063,051 
1,818,270 
2,591,668 
3,797,678 
4,588,939 

5,153,643 
5,509,206 
6,481,648 
6,952,283 
7,798,087 

7,554,878 
7,816,801 
7,375,613 
6,777,013 
5,965,210 

20.122,667 
8,208,393 
3,394,357 
3,658,243 
1,371,096 

249,972 

48,683 

6,545 

2,446 



104,411,738 



5,239 

(•) 

1,337 

81,245 

1,057,600 

2,501,483 

3,886,478 
4,712,793 
5,830,842 
6,644,971 
7,571,479 

7,439,420 
7,738,987 
7,304,949 
6,737,481 
5,939,999 

20,062,990 
8,190,752 
3,380,763 
3,649,137 
1,367,190 

249,144 

48,477 

6,515 

2,435 



14,541,958 
31,894,868 
35,489,516 
37,062,408 



(15) 



(♦) 

57,448 

618,812 

1,248,542 

1,697,570 
1,943,974 
2,259,681 
2,464,815 
2,738,442 

2,714,968 
2,781,345 
2,593,682 
2,399,374 
2,104,519 

7,119,509 
2,912,978 
1,184,259 
1,233,976 
445,121 

82,597 

16,650 

2,230 

832 



348,273,360 



38,319,612 



(*) 
54,301 
601,154 
1,137,298 

1,641,519 
1,902,920 
2,228,336 
2,443,175 
2,719,529 

2,703,781 
2,772,158 
2,584,193 
2,393,759 
2,100,311 

7,109,700 
2,909,614 
1,181,773 
1,237,601 
444,443 

82,535 

16,637 

2,229 

332 



307,620 



1,925,710 
11,104,432 
12,593,338 
13,003,152 



(*) 
3,472 
327,541 
1 , 307 , 748 

2,905,995 
4,849,413 
7,303,370 
9,906,778 
13,117,298 

15,355,186 
17,781,447 
18,649,379 
19,256,466 
18,665,360 

79,813,082 
44,935.097 
23,186,919 
34,012,263 
22,601,721 

8,391,447 
3,510,032 
1,090,856 
1,296,912 



Income tax after credits 



Number of 
returns 



38,319,095 



347,439,282 



(*) 

8,167 

318,364 

1,268,916 

2,339,364 
4,779,962 
7,232,247 
9,852,751 
13,051,439 

15,305,066 
17,733,738 
18,598,418 
19,218,641 
13,635,224 

79,717,315 
44,891,486 
23,142,658 
33,980,933 
22,579,927 

8,388,238 
3,508,859 
1,090,556 
1,296,912 



834,077 



1,643,839 

38,082,853 

89,708,337 

218,838,327 



(•) 
54,301 
601,154 
1,187,298 

1,641,519 
1,902,920 
2,228,835 
2,443,175 
2,719,524 

2,703,780 
2,772,154 
2,584,191 
2,393,755 
2,100,797 

7,109,676 
2,909,566 
1,181,702 
1,237,506 
444,316 

32,456 

16,608 

2,223 

330 



73,702,767 



(*) 

54,301 

601,154 

1,187,293 

1,641,519 
1,902,920 
2,228,835 
2,443,175 
2,719,524 

2,703,780 
2,772,154 
2,584,191 
2,393,755 
2,100,797 

7,109,676 
2,909,566 
1,181.702 
1,237,506 
444,316 

82,456 

16,608 

2,223 

330 



1,343,562 
10,935,973 
12,554,677 
12,984,883 



(♦) 

1,174 
43,888 
177,992 

407,085 

702,883 

1,099,535 

1,541,693 

2,098,445 

2,513,351 
2,968,273 
3,169,793 
3,341,436 
3,301,996 

14,365,211 
9,071,634 
5,037,653 
8,607,851 
7,758,354 

3,687,299 

1,861,023 

660,253 

785,928 



73,702,767 



(*) 
1,174 
43,888 
177,992 

407,085 

702,383 

1,099,535 

1,541,693 

2,098,445 

2,513,351 
2,968,278 
3,169,798 
3,341,436 
3,301,996 

14,865,211 
9,071,634 
5,037,653 
8,607,851 
7,758,354 

3,687,299 

1,861,023 

660,253 

785,928 



223,061 

5,849,641 

15,294,359 

52,335,205 



Total income tax 



Number of 
returns 



38,322,608 



1,648 

(*) 

853 

54,308 

601,172 

1,187,411 

1,641,532 
1,902,935 
2,223,874 
2,443,194 
2,719,573 

2.703,785 
2,772,171 
2,584,228 
2,393,767 
2,100,818 

7,109,786 
2,909,769 
1,131,802 
1,237,765 
444,716 

82,690 

16,709 

2,251 

838 



38,322,608 



1,648 
(*) 

853 

54,308 

601,172 

1,187,411 

1,641,532 
1,902,935 
2,228,874 
2,443,194 
2,719,573 

2,703,785 
2,772,171 
2,584,228 
2,393,767 
2,100,818 

7,109,736 
2,909,769 
1,181,802 
1,237,765 
444,716 

82,690 

16,709 

2,251 

838 



1,345,405 
10,936,103 
12,554,769 
12,936,326 



10 



Individual Returns/1972 • Returns Filed and Sources of Income 



Table 1.2 — ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCOME AND BY MARITAL STATUS--(Continued) 

[All figures are estimates based on samples — rjoney airnnnts are in thc/isands of dollars] 



Size of adjusted gross income 



Separate returns of husbands and wives 



Number of 
returns 



Adjusted 
gross 
Income 



Total 
deductions 



Exemptions 



(Amount) 



Income subject to tax Income tax after credits 



Number of 
returns 



Number of 
returns 



Total income tax 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



All returns, total 

No adjusted gross income 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $li,000 

$14,000 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 

Taxable returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 $200,0(X) 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total nontaxable returns 

All returns, summary; 

Returns under $5,000 , 

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



'13,440,096 



3,630,877 



1,858,430 



1,858,470 



21,307 
167,458 
274,664 
273,788 
278,569 
276,721 

219,383 
194,387 
157,743 
145,662 
101,338 

80,559 
60,877 
35,259 
25,795 
21,276 

47,648 
9,542 
4,145 
4,180 
2,035 

436 
158 
38 
23 



-87,314 
101,011 
411,062 
678,653 
983,135 
1,253,806 

1,200,991 
1,268,424 
1,179,632 
1,224,450 
966,497 

846,896 
698,508 
440,600 
348,062 
308,645 

802,904 
208,515 
112,289 
151,527 
134,435 

58,010 
46,612 
25,725 
77,021 



106,232 
169,687 
189,356 
193,851 
223,511 

201,009 
226,252 
187,574 
190,815 
141,126 

129,018 
115,885 
81,175 
68,946 

50,777 

151,553 
34,161 
19,102 
36,114 
24,120 

14,582 
15,795 
8,849 
31,407 



34,977 
189,471 
354,513 
390,911 
426,935 
414,538 

391,623 
357,607 
221,357 
219,821 
144,876 

129,287 
86,176 
66,861 
42,817 
39,559 

80 , 790 

18,513 

7,180 

8,754 

3,273 

680 
261 



1,858,470 



12,575,732 



(*) 
(*) 
92,193 
183,350 
239,353 
263,391 

198,481 
186,018 
156,942 
145,294 
101,338 

80,392 
60,877 
35,187 
25,795 
21,276 

47,533 
9,542 
4,130 
4,175 
2,034 

429 
153 
36 
23 



(*) 
(•) 

156,705 

462,346 

848,625 

1,194,447 

1,088,008 
1,214,217 
1,173,503 
1,221,303 
966,497 

845,212 
698,508 
439,679 
348,062 
308,645 

801,066 
208,515 
111,873 
151,341 
134,343 

57,092 
44,975 
24,522 
77,021 



(*) 

49.638 
118,317 
158,442 
207,740 

180,256 
217,113 
185,007 
189,293 
141,126 

128,504 
115,885 
80,576 
68,946 
50,777 

149,999 
34,161 
18,682 
35,922 
23,900 

13,564 

14,464 

7,968 

31,407 



(♦) 
(*) 
68,559 
175,324 
291,616 
352,880 

289,717 
307,672 
217,481 
216,915 
144,876 

129,033 
86,176 
66,753 
42,817 
39,559 

80,390 
18,513 
7,135 
8,738 
3,272 

663 
251 
58 
35 



'864,366 



389,111 



1,292,507 
818,513 
223,766 
68,205 



'3,340,352 
5,839,994 
2,642,712 
1,617,039 



882,637 
946,775 
445,801 
335,683 



1,811,345 

1,335,285 

364,699 

119,548 



(•) 
92,695 

188,126 
241,624 
263,909 

198,647 
188,259 
156,942 
145,303 
101,338 

80,559 
60,877 
35,259 
25,795 
21,276 

47,533 
9,542 
4,130 
4,175 
2,034 

427 
150 
36 
23 



(*) 

92,193 
183,350 
239,353 
263,391 

198,481 
186,018 
156,942 
145,294 
101,338 

80,392 
60,877 
35.187 
25,795 
21,276 

47,533 
9,542 
4,130 
4,174 
2,034 

427 
148 
35 
23 



(♦) 

38,644 
171,269 
400,918 
633,980 

618,330 
699,331 
770,945 
815,101 
680,388 

588,301 
494,799 
291,172 
235,030 
216,623 

564,876 
154,314 
83,993 
104,553 
102,207 

41,561 
30,225 
17,117 
45,580 



(*) 
92,193 
183,350 
239,353 
263,391 

198,481 
186,018 
156,942 
145 , 294 
101,336 

80,392 
60,877 
35,187 
25,795 
21,276 

47,533 
9,542 
4,130 
4,174 
2,034 

427 
146 
34 
23 



(•) 
5,442 
24,733 
61,651 

103,022 

104,172 
119,784 
140,368 
153,211 
133,447 

118,033 
102,944 
60,885 
50,590 
48,827 

134,455 
42,454 
25,975 
36,247 
45,758 

21,052 
18,346 
11,065 
31,424 



(*) 
(•) 
92,193 
183,350 
239,353 
263,391 

198,481 
186,018 
156,942 
145,294 
101,338 

80,392 
60,877 
35,187 
25,795 
21,276 

47,533 
9,542 
4,130 
4,175 
2,034 

429 
153 



1,593,8 



1,858,470 



(*) 

38,508 
168,705 
398,567 
633,827 

618,034 
689,431 
770,945 
815,096 
680,388 

587,384 
494,799 
290,957 
235,030 
216,623 

564,876 
154,314 
83,993 
104,535 
102,207 

41,561 
29,870 
16,595 
45,580 



(*) 
92,193 
183,350 
239,353 
263,391 

198,481 
186.018 
156,942 
145 , 294 
101,336 

80,392 
60,877 
35,187 
25,795 
21,276 

47,533 
9,542 
4,130 
4,174 
2,034 

427 
146 
34 
23 



(*) 
5,442 
24,733 
61,651 

103,022 

104,172 
119,784 
140,368 
153,211 
133,447 

118,033 
102,944 
60,885 
50,590 
48,827 

134,455 
42 ,454 
25,975 
36,247 
45,758 

21,052 
18 , 346 
11,065 
31,424 



(*) 
(♦) 

92,193 
183,350 
239,353 
263,391 

198,481 
186,018 
156,942 
145,294 
101,338 

80,392 
60,877 
35,187 
25,795 
21,276 

47,533 
9,542 
4,130 
4,175 
2,034 

429 
153 
36 
23 



17,431 



786,856 


1 


244,822 


790,489 


3 


584,096 


223,766 


1 


825,925 


68,050 


1 


144,425 



778,789 
788,071 
223,527 
68,043 



194,850 
650,982 
381,280 
366,776 



778,815 

788,073 

223,527 

68,055 



Footnotes at end of table. 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.2— ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCCHE AND BY MARITAL STATUS--(Contlnued> 

(All figures are estimates based on samples — money amounts are in thousands of dollars] 



11 



Size of adjusted gross Income 



Returns of heads of households 



Number of 
returns 



Adjusted 
gross 



Total 
deductions 



Exemptions 



(Ajnourit ) 



;ubject to tax Income tax after credits 



Number of 
returns 



Number of 
returns 



Total Income tax 



Number of 
returns 



(33) 



(36) 



(37) 



(39) 



All returns, total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$';,0OO under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $li,000 

$14,000 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 

Taxable returns, total 

No adjusted gross income 

$1 under $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, (WO under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns , 

All returns, sujnmary: 

Returns under $5,000 

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



3,993,814 



'28,100,151 



7,080,958 



14,678,085 



2,805,399 



9,813 
114,705 
181,931 
292,895 
446,403 
463,754 

455,689 
381,432 
411,707 
290,243 
250,608 

168,863 
121,120 
92,742 
75,637 
46,978 

119.865 
27,553 
15,288 
18,121 
6,690 

1,326 
363 
64 
24 



-63,560 

71,978 

289,006 

745,096 

1,559,738 

2,063,286 

2,498,714 
2,470,576 
3,089,234 
2,462,323 
2,375,364 

1,765,074 
1.388,491 
1,157,121 
1,016,216 
680,013 

2,031,689 
607,839 
407,387 
673,756 
447,097 

172,274 
105,244 
43,217 
42,978 



149,774 
234,368 
389.961 
613,008 
669.428 

683,687 
565,495 
664,589 
514,964 
516,835 

356,857 
290,237 
229,208 
213,119 
128,095 

382.288 
105,981 

69,157 
117,610 

95,777 

40,572 
24,698 
10,648 
14,602 



16,832 
166,538 
309,643 
471,293 
795,328 
814,615 

821,148 
712,459 
767,462 
540,014 
472,895 

303,213 
240,174 
189,025 
157,569 
95,197 

220,974 
50,700 
33,492 
39,835 
14,329 

2,904 
786 
134 
57 



(*) 
(*) 

99.677 
307.715 
405,714 

441,629 
376,970 
409,466 
288,255 
248,517 

168.863 
120.990 
92.738 
75.637 
46 , 146 

119.861 
27.538 
15,288 
18.089 
6.663 

1,320 
361 
64 



(*) 
(•) 

43,384 
278,735 
625.874 

1.005.448 
1.196,516 
1,659,319 
1,407,240 
1,387,528 

1,104.561 
857,731 
738,859 
644,784 
457,608 

1,423,678 
447,636 
301,802 
508,326 
326,217 

125,023 
77,092 
31,907 
28,733 



(*) 
(*) 

99.426 
306.375 
405.314 

440,792 
376,772 
409,365 
287,822 
248,486 

168,863 
120,990 
92,738 
75,637 
46,143 

119,861 
27,476 
15,257 
18,088 
6,636 

1,311 
358 
64 



(*) 

(*) 
6,059 
39,880 
93,038 

156,750 
193,025 
276,358 
238,898 
240,521 

196,421 
155,705 
137,259 
121,321 
88,928 

290,933 
99 , 680 
72,401 
141,469 
119,670 

57,292 
42,996 
19,878 
16,905 



20 
(*) 
(*) 

99,426 
306,375 
405,314 

440,793 
376,772 
409,365 
287,822 
248,486 

168,863 
120,990 
92.738 
75.637 
46,143 

119,862 
27.476 
15,257 
18,119 
6,637 

1,319 
359 
64 



'26,393.294 



5,678.809 



14.669.521 



2.805.399 



20 
(*) 
(*) 

99,426 
306,375 
405,314 

440,793 
376.772 
409.365 
287,822 
243.486 

168,863 
120,990 
92,738 
75,637 
46,143 

119,862 
27,476 
15,257 
18,119 
6,637 

1.319 
359 
64 
22 



-3.347 

(*) 

(*) 

260,647 
1,087,391 
1,805,699 

2,418,081 
2,440,440 
3,071.917 
2.442,406 
2,354,836 

1,765,074 
1,387.016 
1,157,072 
1,016,216 
668,223 

2,031,634 
606,166 
406,586 
673,685 
442,729 

171,555 
104,164 
43,217 
40,262 



(•) 

(*) 

129,310 

403,019 

549,392 

634,535 
556.761 
655.313 
508.253 
512,705 

356,857 
288,622 
229,129 
213,119 
118,098 

382,163 
105,380 

68,631 
117,392 

92,733 

39.892 
24,189 
10,648 
11,727 



43 
(*) 
(*) 

88,094 
406,366 
631,179 

779,116 
687.675 
757.570 
528.153 
454,711 

303,213 
239.882 
189.018 
157.569 
92,077 

220,968 
50,608 
33,353 
39,833 
14,245 

2,881 
775 
134 
50 



(♦) 
(*) 
99.426 
306,375 
405,314 

440,793 
376,772 
409,365 
287,822 
248,486 

168.863 
120.990 
92.738 
75.637 
46,143 

119,861 
27,476 
15,257 
18,088 
6,636 

1,316 
358 
64 

21 



(*) 
(♦) 

43,243 
278,005 
625,128 

1,004.430 
1,196,004 
1,659,033 
1,405,894 
1,387,335 

1.104,561 
857,731 
738,859 
644,784 
457,583 

1,423,678 
446,558 
301,667 
508,313 
324,700 

124,890 
76,513 
31,907 
28,621 



(*) 
(*) 

99,426 
306,375 
405 , 314 

440.792 
376,772 
409 , 365 
287,822 
248,486 

168,863 
120,990 
92,738 
75,637 
46,143 

119,861 
27,476 
15,25 7 
18,088 
6,636 

1,311 
358 
64 



(*) 

(*) 
6,059 
39,880 
93,038 

156,750 
193,025 
276.358 
238,898 
240,521 

196,421 
155,705 
137,259 
121,321 
88,928 

290,933 
99,680 
72,401 
141,469 
119,670 

57.292 
42.996 
19,878 
16,905 



20 
(*) 
(*) 

99,426 
306,375 
405,314 

440,793 
376.772 
409,365 
287.822 
248,486 

168.863 
120,990 
92,738 
75,637 
46,143 

119,862 
27.476 
15,257 
18,119 
6,637 

1,319 

359 

64 



'1,706,855 



3,722 



8,560 



1,509,501 

1.789,679 

505,340 

189,294 



'4,665,544 
12,896,212 
6,006,914 
4,531,481 



2,056,540 

2.945,571 

1,217,516 

861,332 



2,574,249 

3,313,978 

985,178 

363,211 



814,006 

1,764,837 

504,374 

189,206 



948,078 
6,656,052 
3,803,543 
3,270.412 



812.015 

1.763,237 

504,371 

189,072 



138,989 

1,105.552 

699.634 

861,224 



812,035 

1,763,238 

504,371 

189,115 



274 
(*) 
(*) 
6.059 
39.880 
93,038 

156,777 
193,025 
276,358 
238,898 
240,521 

196.421 
155.705 
137.259 
121,321 
88,928 

290,937 
99 , 680 
72,401 
141,553 
120.394 

57.738 
43,918 
20,548 
17,365 



2,809,010 



274 
(*) 
(*) 
6,059 
39,880 
93,038 

156,777 
193,025 
276,358 
238,898 
240,521 

196.421 
155.705 
137,259 
121,321 
88,928 

290,937 
99,680 
72,401 
141,553 
120.394 

57.738 
43,918 
20.548 
17,365 



139,262 

1,105,579 

699,634 

864,535 



Footnotes at end of table. 



12 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.2--ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS. EXEMPTIONS, AND TAX ITEMS BY SIZE OP ADJUSTED GROSS IHCOTIE AND BY MARITAL STATUS-- (Continued) 

[All figures are estimates based on samples--[ioney amnants are in thousands of dollars] 



Size of adjusted gross Income 



Returns of surviving spouses 



Number of 
returns 



Adjusted 
gross 

income 



Total 
deductions 



Exemptions 



(Amount ) 

-im — 



Income subject to tax 



Number of 
returns 



Income tax after credits 



Number of 
returns 



Total income tax 



Number of 
returns 



(42) 



(43) 



(46) 



All returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Taxable returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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, OOO 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total nontaxable returns 

All returns, summary: 

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. 



241,393 

3,193 
15,307 
23,502 
31,905 
32,108 
25,165 

32,507 
21,112 
12,395 

10,061 
6,585 
9,391 
(*') 
(*) 

8,653 

4,134 

2,535 
836 

13e 
15 

^8 

(=) 

147,443 



(*) 
15,144 
22,911 

(*) 

17,349 

21,081 



10,061 
6,585 
9,391 

(♦) 
(*) 

8,653 
4,133 

2,535 

836 

13o 
15 
■-8 

93,950 



131,180 
66,014 
27,882 
16,317 



'1,532,739 

-21,776 
9,232 

37,917 
80,930 
110,038 

114,797 



199,701 
155,643 
107,278 

103,590 
75,844 
117,178 
(*) 
(*) 

147,192 
91,315 

91,317 

58,256 

17,074 
3,741 
^7,509 

347,746 



(•) 

52,636 
104,738 

(') 

115,066 

155,425 

104.869 

103,590 
75,844 
117,178 
(•) 
(') 

147,192 
91,294 

91,317 

58,256 

17,074 
3,741 
■7,509 

'184,993 



'331,139 
462,622 
322.575 
416,404 



20,060 
29,514 
41,732 
43,262 
33,642 

55,668 
53,742 
32,413 

24,474 
16,027 
24,227 

(*) 

(*) 

29,838 
13,348 

12,784 

11,066 

3,047 
1,159 
=3,227 

333,479 



(*) 
19,710 
30,636 

(*) 
31,680 
53,633 



24,474 
16,027 
24,227 

(*) 

(*) 

29,838 
13,328 

12,784 

11,066 

3,047 
1,159 
'3 , 227 

122,007 



168,210 
141,822 
70,984 
74,470 



501,996 

6,490 
24,106 
37,074 
73,949 
73,342 
56,432 

70,034 
46,866 
23,587 

18,748 
13,217 
18,161 

(*) 

(*) 

18,808 
8,021 

6,460 

1,934 

335 
35 

-20 

C) 

292,922 



(•> 
24 , 294 
48,005 

(*) 
34,340 
46,820 
22,718 

18,748 
13,217 
18,161 

(*) 

(♦) 

18,808 
8,019 

6,460 

1,934 

335 
35 

=20 
(') 

209,080 



271,392 
140,487 
54,504 
35,609 



2,105 
15,396 
22,911 

29,981 
21,112 
12,144 

10,061 
6,585 
9,391 

(•) 

(*) 

8,653 
4,133 

2,535 

836 

136 
15 
=8 

147,443 



15,144 
22,911 

>) 
17,349 
21,081 

12,113 

10,061 
6,585 
9,391 



(•) 
C») 



8,653 
4,133 

2,535 

836 

136 
15 



n 



40,412 
63,147 
27,882 
16,316 



30 
8,741 
26,098 

76,749 
55,035 

51,478 

60,207 
46,600 

74,791 



(•) 
(*) 



( = ) 



98,381 
69,947 

69,809 

44,867 

U,525 
2,456 
'4,261 

718,111 



8,631 
26,098 



49,047 
54,971 



60,207 
46,600 
74,791 



(•) 
(•) 



f) 



98,381 
69,947 

69,809 

44,867 

13,525 
2,456 
=4,261 



34,870 
183,261 
196,927 
303,245 



2,105 
15,144 
22,911 

29,891 
21,081 

12,113 

10,061 
6,585 
9,391 



(•) 
<*) 

8,653 
4,133 

2,535 

836 

135 
15 
=8 

147,442 



(*) 



15,144 
22,911 



17,349 
21,081 



10,061 
6,585 
9,391 



(*) 
(') 



8,653 
4,133 

2,535 

836 

135 

15 



(') 



40,160 
63,085 
27,882 
16,315 



1,251 
3,760 

11,493 
8,485 

8,171 

9,983 
7,924 
13,010 



(*) 
(•) 



(') 



18,541 
14,572 

18,204 

15,968 

5,949 
1,234 
'2,647 



143,859 



(•) 



(*) 
(*) 



,251 
3,760 



7,381 
8,485 

8,171 

9,983 
7,924 
13,010 



18,541 
14,572 

18,204 

15.968 

5,949 
1,234 
=2,647 



(') 



5,018 
28 , 148 
33,576 
77,115 



147,443 



2,105 
15,144 
22,911 

29,891 
21,081 

12,113 

10,061 
6,585 
9,391 

(*) 

(•) 

8,653 
4,133 

2,535 

836 

136 

15 

(3) '' 

147,443 



(*) 



15,144 
22,911 



17,349 
21,081 

12,113 

10,061 
6,585 
9,391 



(*) 
(•) 



8,653 

4,133 

2,535 

836 



(') 



136 
15 

=8 



40,160 
63,085 
27,882 
16,316 



Individual Returns/1972 • Returns Filed and Sources of Income 



13 



Table 1.2— ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCOME AND BY MARITAL STATUS— Continued 

[All figures are estimates based on samples — money armunts are in thousands of dollars] 



Size of adjusted gross income 



Retains of single persons not heads of households or surviving spouses 



Number of 
returns 



Adjusted 
gross 
income 



Total 
deductions 



Exemptions 



(Amount) 



Income subject to tax Income tax after credits 



Number of 
returns 



Number of 
returns 



Total income tax 



Number of 
returns 



All returns, total. 



No adjusted gross income. 

$1 under $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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 , 



Taxable returns, total. 



No adjusted gross income. 

$1 under $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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



Total nontaxable returns . 



All returns, summary; 

Returns under $5, OOO 

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



(52) 



(54) 



(55) 



(56) 



(59) 



27,836,625 



'128,558,285 



41,438,980 



24,497,429 



15,113,920 



17,271,737 



152,448 
4,951,143 
4,638,426 
3,346,485 
2,681,431 
2,496,724 

2,078,470 
1,573,823 
1,317,027 
1,066,372 
776,239 

653,807 
482,419 
369,906 
274,508 
197,418 

471,528 

137,820 

60,252 

73,047 

28,118 

6,860 

1,917 

296 

141 



-435,706 
2,666,849 
6,873,550 
8,297,902 
9,354,497 
11,173,438 

11,402,342 

10,217,154 

9,850,474 

9,046,746 

7,334,658 

6,848,932 
5,532,605 
4,612,045 
3,693,768 
2,859,678 

7,950,138 
3,056,023 
1,646,181 
2,724,734 
1,855,764 

913,282 
551,999 
199,265 
331,967 



6,324,768 
5,984,211 
4,374,498 
3,571,703 
3,364,891 

2,903,785 
2.187,301 
1,929,585 
1,664,568 
1,264,916 

1,190,563 
976,482 
832,428 
642,081 
514,081 

1,380.383 
518,959 
308,408 
585,578 
374,541 

232,692 
157,892 
57,328 
97,338 



153,903 
3,914,086 
3,878,551 
2,962,763 
2,501,892 
2,296,356 

1,869,896 

1,403,549 

1,191,489 

940,456 

698,612 

592,650 
451,846 
339,394 
264,529 
194,322 

482,953 
150,132 
68,048 
93,842 
35,874 

9,172 

2,545 

389 

180 



22,405 

63,249 

2,726,981 

2.589,737 

2,465,141 

2,069,116 
1,570,745 
1,308,765 
1,064,011 
774,058 

653,690 
480,426 
369,904 
274,289 
195,731 

469 , 344 
136,674 
59,695 
72,484 
27,884 

6,798 

1,893 

292 

139 



2,149 

24,939 

1,210,556 

3,371,911 

5,549,056 

6,684,802 
6,626,767 
6,754,011 
6,441,323 
5,372,500 

5,059,018 
4,105,493 
3,435,555 
2,783,667 
2,156,418 

6,107,579 
2,367,653 
1,250,694 
2,003,139 
1,399,900 

653,164 
385,343 
141,258 
233,940 



22,305 

62,349 

2,695,331 

2,514,141 

2,453,707 

2,064,053 
1,567,296 
1,306,144 
1,063,841 

773,757 

653,514 
480 , 309 
369,904 
274,261 
195,731 

469,309 
136,414 
59,695 
72,463 
27,832 

6,790 

1,892 

290 

138 



296 

3,532 

170,775 

492,999 

874,890 

1,115,190 
1,151,749 
1,216,460 
1,198,171 
1,034,508 

996,624 
826,283 
706,103 
584,357 
462,007 

1,370,729 
585,952 
336,844 
617,337 
563,492 

328,983 
228,171 
89,128 
159,340 



108 

22,306 

62,349 

2,695,334 

2,514,141 

2,453,707 

2,064,053 
1,567,300 
1,306,145 
1,063,843 
773,757 

653,514 
480,313 
369,905 
274,291 
195,731 

469,313 
136,420 
59,710 
72,474 
27,864 

6,816 

1,909 

294 

140 



17,271,737 



'116,836,984 



27,357.793 



15,266,156 



17,271,737 



108 

22,306 

62,349 

2,695,334 

2,514,141 

2,453,707 

2,064,053 
1,567,300 
1,306,145 
1,063,843 
773,757 

653,514 
480,313 
369,905 
274,291 
195,731 

469,313 

136,420 

59,710 

72,474 

27,864 

6,816 

1,909 

294 

140 



-10,735 

20 , 764 

99,948 

6,776,580 

8,781,529 

10,978,644 

11,321,774 
10,175,428 
9,767,644 
9,024,924 
7,311,135 

6.845,774 
5,508,491 
4,612,032 
3,690,783 
2,835,326 

7,913,446 
3,025,038 
1,631,000 
2,701,814 
1,839,499 

907,657 
549,521 
198,252 
330,716 



2,187 

29,499 

3,470,420 

3,275,775 

3,247,450 

2,805,083 
2,160,358 
1,851,026 
1,642,329 
1,242,465 

1,188,909 
949,688 
832,412 
639,050 
483,392 

1,300,797 
490,218 
292,113 
563,197 
357,525 

226,433 
155,304 
56,077 
96,086 



127 

16,431 

45,762 

2,103,589, 

2,188,118 

2,199,749 

1,845,828 

1,394,113 

1,166,324 

936,717 

696,507 

592,430 
449 , 308 
339,393 
263,826 
191,170 

480 , 604 

148,487 

67,070 

92,818 

35,571 

9,117 

2,532 

386 

179 



22,305 

62,349 

2,695,331 

2,514,141 

2,453,707 

2,064,053 
1,567,296 
1,306,144 
1,063,841 
773,757 

653,514 
480,309 
369,904 
274,287 
195,731 

469,310 

136,417 

59,695 

72,463 

27,843 

6,793 

1,893 

291 

139 



2,146 

24,687 

1,202,638 

3,317,636 

5,531,445 

6,670,863 
6,619,894 
6,749,647 
6,440,499 
5,370,860 

5,057,544 
4,105,492 
3,435,555 
2,783,654 
2,156,418 

6,107,483 
2,363,010 
1,250,694 
2,002,445 
1,398,833 

652,599 
385,343 
140,874 
233,940 



22,305 

62,349 

2,695,331 

2,514,141 

2,453,707 

2,064,053 
1,567,296 
1,306,144 
1,063,841 
773,757 

653,514 
480 , 309 
369,904 
274,261 
195,731 

469,309 

136,414 

59,695 

72,463 

27,832 

6,790 

1,892 

290 

138 



296 

3,532 

170,775 

492,999 

874,890 

1,115,190 
1,151,749 
1,216,460 
1,198,171 
1,034,508 

996,624 
826,283 
706,103 
584,357 
462,007 

1,370,729 
585,952 
336,844 
617,337 
563,492 

328,983 
228,171 
89,128 
159,340 



108 

22,306 

62,349 

2,695,334 

2,514,141 

2,453,707 

2,064,053 
1,567,300 
1,306,145 
1,063,843 
773,757 

653,514 
480,313 
369,905 
274,291 
195,731 

469,313 
136,420 
59,710 

72,474 
27,864 

6,816 

1,909 

294 

140 



10,564,888 



9,231,272 



131,938 



116,636 



18,266,657 

6,811,931 

1,978,058 

779,979 



' 37,930,529 
47,851,374 
23,547,028 
19,229,354 



23,620,071 
9,950,155 
4,155,634 
3,713,120 



15,707,551 

6,104,002 

1,842,740 

843,134 



7.867,513 

6,786,695 

1,974,040 

775,203 



10,158,611 
31,879,404 
17,540,151 
14,542,669 



7,747,833 

6,775,091 

1,973,719 

774,823 



1.542,491 
5,716,078 
3,575,374 
4,279,976 



7,747,945 

6,775,098 

1,973,754 

774,940 



993 

296 
3,532 

170,776 
492,999 
874,935 

1.115,190 
1,151,783 
1,216,473 
1,198,185 
1,034,508 

996,624 
826,311 
706,117 
584,435 
462,007 

1,370,895 
586,033 
336,961 
618,158 
565,546 

332,419 
232,349 
90,906 
164,239 



15,132,770 



993 

296 

3,532 

170,776 

492,999 

874,935 

1,115.190 
1,151,783 
1,216,473 
1,198,185 
1,034,508 

996,624 
826,311 
706,117 
584,435 
462,007 

1,370,895 
586,033 
336,961 
618,158 
565,646 

332,419 
232,349 
90,906 
164,239 



1,543,531 
5,716,139 
3,575,494 
4,297,606 



( •) Estimate is not shown separately because of the small number of sample returns on which it was based, 

^Adjusted gross income less deficit. 

^Includes adjusted gross income class $200,000 to $500,000 and/or $500,000 to $1,000,000 anchor $1,000,000. 

■'Included in footnote 2 to avoid disclosure of confidential data. 

NOTE: Amount detail nay not add to total because of rouixJing. 



However, the data are included in the appropriate totals. 



14 



Individual Retums/1972 • Returns Filed and Sources of Income 





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15 



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Individual Returns/1972 • Returns Filed and Sources of Income 



27 



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28 



Individual Returns/1972 • Returns Filed and Sources of Income 



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29 






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33 



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34 



Individual Returns/1972 • Returns Filed and Sources of Income 



irj [^ r~ (N, ON 

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Individual Returns/1972 • Returns Filed and Sources of Income 



35 



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38 



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39 



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40 



Individual Returns|1972 • Returns Filed and Sources of Income 



^ \o o r- (N ^^ c 

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f^\0^i-"r^ <to\^r^.-' of^tontn c^m.-<( 

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OtN—icor* inf^o^c^ir-* t^-J^o^teo r^oor^r 



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i\DMr-i"* ooiOr-JtA^j r>im^DiAO ^Dr-in 
3-S-P-.OS-3- r-r-inoOP- votnoofno <-ir-(ncn 



oooDioeovf vop.|i--mCT> oosoomen mo>-i\o 

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■-"Omo^P^ f^CT'-^'OOO o-^mo\(T' oocnc 






tn <r (^ tM 
<t c-J u-i o 

eT> -J -o CO 



*00^^^^0 r-^^^*Oc^*0 r^OO^^'^ 
C*^nojo^ir> r^flO^O^iA lAf^OOCOr 
eo^iomo scr^eoeor- u-l'--o^f^r 



p-j <r o o o 



t P-- so tn OO (^ r 



1 tO ^O >£ CO 



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Individual Returns/1972 • Returns Filed and Sources of Income 



41 



% 0\ o o o» O ' 



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p. E 

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42 



Individual Returns/1972 • Returns Filed and Sources of Income 



J ^ xO r^ ^ r-. c 



i iri r^ ca <t ooor«-p* 



iH -J O O 









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CTs r>. r- CT* t- 






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m iTi o I' 



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cC'-itnoo r-inmf 



h -J — ' ^ IT. r- U 



CO ^ O ""^ ^ o^ 



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i7^ O sO CO ^ 



JvO^rH r-.OOO'' 



■i \0 o \o r^ ^ f*^ 



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♦ O^O^'O sOP^-sJ-tnc 






li 

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Individual Returns/1972 • Returns Filed and Sources of Income 



43 













en 




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u-i ^ o -a »* 


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r- in NO m 


in m ^; NO p~ 
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lO ^0 On O 00 


to O O *0 tM 


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44 



Individual Returns/1972 • Returns Filed and Sources of Income 



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o H^ g 



3 5 .. 



Individual Returns/1972 • Returns Filed and Sources of Income 



47 



Table 1.9— NOtJTAXABLE RETURNS: SOURCES OF INCOME, DEDUCTIONS, AND TAX ITWS BY SI2E OF ADJUSTED GROSS INCCME 
[All figiires are estiJiiates based on samples — money aroounts are in thousands of dollars] 



Size of adjusted gross income 
or deficit 



Nxunber of 
returns 



Adjusted 

gross 
income 



Salaries and wages 
(gross) 



Number of 
returns 



Business or profession 



Net profit 



Number of 
returns 



Number of 
returns 



Interest received 



Number of 
ret\ims 



(1) 



(2) 



U) 



(5) 



(7) 



(8) 



(9) 



(10) 



Grand total 

Returns with adjusted gross income, 
total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



16,703,713 



^28,558,663 



13,889,931 



1,003,054 



2,4tS,953 



419,582 



4,758,454 



2,736,720 



16,265,079 



31,353,733 



13,732,278 



23,270,142 



982,922 



2,332,227 



248,310 



538,941 



4,587,333 



2,565,4iO 



5,643,523 
5,704,300 
1,946,465 
1,278,173 
722,852 

374,071 
201,159 
150,392 
70,575 
53,755 

25,064 
19,413 
16,433 
10,783 
8,159 

18,266 
6,383 
4,734 
3,254 
1,590 

317 



3,072,471 
8,506,155 
4,736,907 
4,402,421 
3,209,420 

2,035,912 

1,300,318 

1,127,199 

603,377 

512,496 

261,780 
222,129 
204,121 
144,963 

117,110 

309,205 
140,752 
130,175 
124,026 
105,916 

41,748 

24,330 

8,682 

12,170 



5,216,963 

5,031,973 

1,347,035 

883,845 

530,885 

286,264 

153,219 

114,068 

52,895 

40,429 

15,911 

11,625 

10,115 

7,396 

4,058 

10,522 
3,358 
3,518 
1,887 
1,010 

225 
62 

10 
5 



2,934,223 
7,425,183 
3,089,488 
2,753,526 
2,138,876 

1,460,347 
930, 648 
800,617 
429,255 
344,055 

147, 597 
114,226 
114,737 
90,603 
49, 855 

132,939 
73,117 
72,045 
55,739 
41,799 

13,493 

5,872 

1,423 

379 



148,105 
237,036 
185,745 
135,619 
100,271 

63,033 
40,424 
21,362 
14,920 
9,551 

6,607 
3,682 
3,305 
2,332 
1,433 

5,305 

1,817 

760 

742 

314 

43 

14 



95,975 
288,577 
342,427 
330,086 
313,482 

252,320 
174,439 
101,457 
79,327 
60,447 

45,173 
32,631 
25,909 
23,736 
13,556 

66,905 
27,703 
16,655 
22,091 

15,012 

3,006 

1,222 

36 



52,941 
45,579 
44,855 
29,373 
23,329 

17,803 

10,431 

8,339 

5,534 

2,575 

1,066 

2,005 

614 

630 

395 

1,098 
447 
493 
372 
209 

49 

16 



99,327 
34,965 
101,500 
68,568 
54,432 

48,319 
22,416 
23,443 
19,359 
10,129 

7,109 
7,820 
2,737 
2,518 
1,345 

7,768 
7,243 
. 4,543 
4,560 
5,934 

3,394 

1,415 



959,862 
1,522,040 
356,414 
578,213 
286,754 

135,204 
73,817 
50,031 
36,203 
20,407 

11,302 
9,871 
9,532 
5,344 
5,161 

12,860 
4,579 
4,404 
2,945 
1,394 

290 
32 

13 
6 



161,624 
505,178 
631,323 
513,156 
297,583 

153,123 
52,415 
41,166 
30,630 
27,978 

9,906 

10,211 

9,826 

8,592 

13,224 

25,723 
10,505 
16,446 
11,566 
15,130 

9,613 
6,568 
1,551 
2,403 



438,634 



-2,795,120 



157,653 



674,365 



25,132 



136,726 



171,272 



1,144,1 



171,116 



171,280 



340,780 
54,313 
15,658 
13,854 

6,839 
4,045 
1,767 
1,328 



-399,331 
-379,486 
-185,495 
-284,376 

-264,317 
-278,510 
-240,154 
-762,951 



118,623 

20,325 

5,908 

5,415 

3,449 
2,063 
1,053 

817 



363,334 
32,835 
37,371 
57,194 

40,065 
34,852 
25,613 

33,103 



17,403 
3,336 
1,313 
1,395 

632 
604 
250 

199 



53,433 
15,633 
10,561 
15,599 

10,379 
12,863 
7,757 
10,001 



127,258 

24,199 

8,033 

6,658 

2,770 

1,432 

528 

394 



361,657 
200,835 
106,834 
143,906 

97,042 
73,638 
54,234 

105,940 



122,134 

22,033 

9,237 

7,720 

4,768 
2,777 
1,235 

1,062 



62,657 
24,613 
13,042 
13,120 

12,136 
11,859 
9,233 
19,621 



Standard deduction 



Itemized deductions 



Tax liability 



Size of adjusted gross income 
or deficit 



Taxpayments 



Overpayments 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(13) 



(19) 



(20) 



Grand total. 



14,993,196 



19,025,179 



13,345,061 



2,351,359 



13,444,348 



2,228,433 



Returns with adjusted gross income, 
total 



14,993,196 



19,025,179 



231,882 



13,624,928 



13,238,671 



2,098,353 



$1 under $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. ...t. 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 



$10,000 under $11,000 , 

$11,000 under $12,000 , 

$12,000 under '$13, 000 

$13,000 under $14,000 

$14,000 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 laare 



5,614,565 
5,616,020 
1,776,897 
1,063,669 
498,550 

215,463 

91,330 
61,193 
16,235 
12,346 

5,747 
4,830 
4,321 
3,015 
1,959 

4,739 

1,305 

638 

214 

(») 
(•) 



7,095,732 
7,140,220 
2,247,119 
1,351,466 
639,074 

268,345 

115,675 

79,438 

21,219 

17,642 

8,971 
8,268 
8,134 
5,962 
3,918 

9,462 

2,610 

1,376 

428 

(«) 

(») 



33,963 
83,280 
169,563 
a4,504 
224,302 

158,608 

109,829 

89,199 

54,590 

41,409 

19,317 
14,583 
12,112 
7,763 
6,200 

13,527 
5,083 
4,046 
3,040 
1,535 

313 
37 

14 



70,931 
186,730 
353,503 
519,603 
607,008 

559,007 
363,784 
427,864 
242,467 
213,433 

94,706 
99,063 
83,551 
77,431 
70,954 

215,767 
84,603 
81,770 
94,530 
96,616 

44,716 
25,456 

10,053 
14,382 



137,548 
324,133 
266,991 
198,836 
136,352 

101,375 
65,124 
43,339 
24,413 
21,496 

13,469 
8,679 
7,614 
5,500 
2,826 

8,471 
2,538 
1,112 
1,235 
330 

34 

15 



10,813 
32,808 
39,134 
38,739 
34,030 

32,789 
24,332 
17,443 
10,939 
8,872 

6,850 
5,259 
4,772 
3,408 
1,996 

5,426 

1,635 

806 

893 

274 

51 
6 
2 



5,144,921 

4,939,608 

1,327,930 

875,137 

544,495 

293,881 
167,457 
124,623 
62,327 
48,263 

22,873 

17,101 

14,452 

9,757 

5,371 

14,440 
4,774 
4,075 
1,992 
1,098 

256 

71 

11 

5 



283,639 
742,354 
279,083 
215,491 
181,361 

118,951 
82,350 
65,606 
47, 556 
37,963 

15,792 
19,914 
15,333 
15,299 
6,732 

28,421 
11,597 
12,539 
11,339 
10,770 

4,432 

1,523 

533 

86 



Deficit returns, total. 



48,020 



11,439 



220,133 



136,640 



$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $30,000... 

$30,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $200,000. 
$200,000 or more 



32,730 
7,940 
2,352 
2,623 

953 
853 
337 
232 



7,124 

1,693 

603 

719 

473 
461 
222 
143 



169,735 
26,144 
8,328 
7,288 

4,231 
2,569 
1,058 

780 



71,606 
18,751 
7,561 
12,386 

9,746 
6,867 
4,775 
4,949 



5,127,803 

4,879,394 

1,261,918 

309,725 

495,739 

251,493 

137,290 

109,410 

51,377 

42,390 

16,081 
13,037 
11,425 
7,094 
3,768 

10,632 
3,4a 
3,540 
1,693 
1,052 

240 

69 

10 

5 



234,549 

733, as 

265,734 
201,495 
166,328 

103,190 
70, 829 
56,989 
42,577 
33,013 

12,896 
17,279 
13,917 
13,616 
5,794 

25,817 
10,630 
12,106 
11,289 
10,553 

4,399 

1,517 

532 

86 



206,177 



130,030 



160,118 

23,737 

7,576 

6,656 

4,019 

2,349 

985 

737 



67,069 
13,142 
7,216 
11,967 

9,535 
6,577 
4,697 
4,878 



(•) fctimate is not shown separately because of the small number of sample returns on which it was based. 

^Adjusted gross income less deficit. 

NOTE: Amount detail jay not add to total because of rounding. 



However, the data are included in the appropriate totals. 



48 



Individual Returns/1972 • Returns Filed and Sources of Income 



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1 



Individual Returns/1972 • Returns Filed and Sources of Income 



49 



icnrv c0'AinF-<-4' r-(Or«.Or 



a\ •£ a\ oo sc o u 



u « 
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CM en (M r- — ■ 

cn 00 o cn o 
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r-l \0 ^ 


169 
458 
575 
791 
1,076 


r-l CM ^ O O 


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CO en r- 

co ^-^ 



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py CM CM CT* ffi 



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jaicoooo> i^vDc 
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50 



Individual Returns/1972 • Returns Filed and Sources of Income 



m e 

3 o 



'O O -t »0 u: 



\ .-I C^ C- C^ 



CM CM CM CM OJ 






CM c^ 00 a* CO o (^ 



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r-t^CM CMtMCMCMtM 



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to in n in CM 



^p-co toinocot^ 
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CM-^ co\DP-p-(M lr^(MO^o 

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mo >o-<in'-Hn m-^com 



soc^inn c^iTitoc^co co> 
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moo 
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t> O ■-> (^ C> O^ tf\ •i r-l C^ -^ in'-t^^^DtT' . -,_-_, 

p-cooNcM-^cn cMP^P-inP- coincM-jco cjNvOcncnn 



to vj r-< ON 
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.-(>n^ lOO^u-icocM mp-p-covo n^o^^oj m- 



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453 



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52 



Individual Returns/1972 • Returns Filed and Sources of Income 



M § y 



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Individual Returns/1972 • Returns Filed and Sources of Income 



53 






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u~i to-jojooco.-H f^oOfJ^m r>r-fy{^n corvc--sraj 



1 -J \D r- 



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55 



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56 



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59 



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Individual Returns/1972 • Returns Filed and Sources of Income 



iAo^o*oo% ^^Of^o^-i omc^toto Or-linH 
»O-4-C0iHi-4 r^n^jr^to p-0»0^0»<n aju-vCT-S 



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61 



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OOC^iAvO Or-iajTOn (nttOHt^ -*^OHrtfa? ^AO^0^ 
r-t-faO^O CO^DHt6^f^ OOQOOTO (^(^C0<£0 TOf^r-C^ 
SDCS'O'iJ fVr-l-*OvD \00\00>jm r-lCOO-^ C0<-liHa3 



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to r-tofnav >tcpto'flH H^Oo^ct'O' «f^rjoj>j (MtpSr^ 

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vOMryirir-ito OH'?''^-* u-tru-^tOiA r^moop- rHC~'^o* 



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lO^CMtp-^iH -^C^D-iO^ CM-J-'^'OO -^NOtOTOfM mOy 

vor'ifn-Jc-CJ inirv\oo^(n r-TOrt>jcM c^toocM-4- r-iHC 



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to r-i^w>n<r( in-^ScMH ir>«r\>f«nrg hgoH 

«««H (Mt^TlCMiA <^(^CMCMCM 0*0-^>i0 CM 



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u-i 0>-0 ^-JCMCNitO iCtQ'OOCM lACOO^-J'CM ITlC^-rfif 

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>AH->frHOtM O^OSvDO OCMtOtOtD (=^»A>J-(nr- >»(nCM«H 



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62 



Individual Returns/1972 • Returns Filed and Sources of Income 



o^HOnc-(j« tt^'^H f^r-trvj-tto <nvO\0vot^ >j-ow<n 

a^t^lfttOO^ OOOOTC-- >0':i'N''-> o-«ft--OH rtu-irHrv 
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r^ r- TOOJfnmCD t^^OC0l^0^ COf^I7«rHO» r-Hr^H 



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64 



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r-ooco-'i'^ r-'-tvO'OO y3oj(M-.i(T> cmoiaho 

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Individual Returns/1972 • Returns Filed and Sources of Income 



65 






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O 0^ 5 



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n-^a*<A (MH^OHOO *00'0(MC-- 0-4'CT>r-iH Or-l*ri(M 

*(-i^oo Qjrjvrt^o) cJciirH^o crrHC^o^"* r^^fy*^ 

CM CM <H n •«» <M iH 

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Ototntn rvr-iriMT* (MrHCMiM-f C^Wf^cOO «)00»eo 

r^C^(M-,t r--tf{J'0''n HrjrvJrHCM f^ <T- (J^ \0 C^ C\J-i-rHCO 

»r-n(nco H'nvjcotp c^^N>tcMO :^Ocm«i» «o>?rC 

— 'rH^Du-iON [^nf-i-O-^ OiOO-fiTl-J- (3-^inrH>I U^rH 

HiH CMCMCMfVCM CMOjr>irvj<M 0«(M»A(M 



n t-l [^ r 
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iHrH (MCMfMfMfM (MCMfVCMCM OOnirtC 



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C^[^(0(n--*f\l c^vOHOO Ont:^•f^i (-faJ^Tit- I>-£iC^c 
^HC^-tMrHH tOir\iAC--0\ nO>C3«)^D fnrH|AvOu-» inoJO't 
^^l(-^^O^^^OH C^CM0^>AH O^O^O^D-CM CriAO-vJrH lAOr^t 






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JC'CM'^'fl^D HO'DE^cM r-l^orMf^eo -cr^^Q'^cM T\»r>riJco 






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cncnrH H-OHTOr 



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66 



Individual Returns/1972 • Returns Filed and Sources of Income 



t. C "^ 



R3 



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f\j o-om rH*oa>iNO^ f\j-.t*D-}o\ t^eo-^^iH ooocm 



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<«■-»■«■■«■ 




Individual Returns/1972 • Returns Filed and Sources of Income 



67 



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68 



Individual Returns/1972 « Returns Filed and Sources of Income 

Table 1.15— RETURNS WITH PRESIDENTIAL ELECTION CAMPAIGN FUND STATHiffiKT: SELECTED ITH^ BY SIZE OF ADJUSTED GROSS INCCME 
[All figures are estijuates based on samples — mcpney amounts are in thousands of dollars] 



Size of adjusted gross income 



Number of 
returns 



Adjusted 
gross 

income 



Salaries and wages 

(gross) 



Number of 
returns 



Total 
deductions 



Standard deduction 



Number of 
returns 



Itemized deductions 



Number of 
returns 



Number of 
returns 



Political 

contribution 

deduction 



Exemptions 



Number of 
returns 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



ToUl 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $li,000 

$14,000 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 



3,547,051 



101,174 



6,505 



(•) 

39,667 
40,014 
64,228 

76,509 
69,632 
65,70r7 
72,295 
84,849 

81,138 
83,099 
94,925 
68,297 
69,070 

280,078 
141,460 
65,601 
83,780 
28,822 

5,896 
1,279 

188 
60 



(•) 
103,982 
139,996 
286,311 

424,659 
454,414 
492,132 
618,471 
807,653 

848,865 

956,040 

1,191,142 

922,455 

1,002,751 

4,832,191 
3,145,996 
1,787,924 
3,130,939 
1,905,190 

772,139 
363,961 
128,775 
143,356 



36,439 

31,841 
56,280 

58,061 
53,543 
57,828 
62,815 
80,379 

75,933 
78,662 
90,937 
63,902 
65,082 

268,622 

134,817 
61,350 
71,924 
22,813 

4,568 
982 

151 
50 



98,284 
104,791 
236,978 

271,704 
316,507 
413,073 
503,543 
729,400 

737,264 
853,762 
1,088,589 
811,134 
879,625 

4,403,906 
2,783,942 
1,478,392 
2,206,910 
978,055 

303,851 

96,616 

13,618 

5,942 



(•) 

48,823 
48,448 
85,296 

105,997 
98,320 
102,358 
120,234 
158,362 

160,574 
185,590 
236,789 
189,809 
179,863 

855,338 
533,599 
297,141 
549,274 
328,704 

145, 532 
80,991 
37,185 
49,219 



(•) 

39,367 
37,053 
57,593 

55,782 
54,951 
39,723 
48,450 
47,854 

46,582 
39,813 
39,972 
19,96i 
33,326 

88,731 

21,478 

6,614 

2,653 

288 

29 

5 



(») 

48,823 
45,399 
73,631 

69,168 
70,071 
50,431 
63,297 
66,936 

73,230 
68,738 
75,378 
39,823 
65,824 

177,462 

42,956 

13,223 

5,306 

576 

53 
10 



(•) 
6,635 

20,727 
14,631 
25,984 
23,845 
36,995 

34,556 
43,281 
54,953 
48,333 
35,744 

191,347 
119,932 
53,987 
81,127 
28,534 

5,867 
1,274 

188 
60 



(•) 
11,614 

36,329 
23,249 
51,927 
56,937 
91,426 

37,344 
116,852 
161,412 
149,986 
114,039 

677,376 
490,643 
283,913 
543,968 
328,128 

145,474 
80,981 
37,185 
49,219 



(•) 
(») 

(•) 



(«) 

3,425 
(«) 

5,247 

3,063 

14,054 
14,547 
3,336 
20,197 
12,740 

3,817 
874 
146 

48 



(') 
(«) 

(•) 



(♦) 
98 

(•) 
157 
101 

1,240 

754 

623 

1,670 

1,047 

330 

78 

14 



(«) 

39,867 

40,014 

64,223 

76,509 

69,632 

65,707 

72,295 

84,349 

81,138 
83,099 
94,925 
68,297 
69,070 

230,078 
141,460 
65,601 
83,730 
28,822 

5,896 
1,279 

138 
60 



(•) 

33,371 
37,227 
79,676 

130,940 
122,215 
127,490 
146,969 
178,790 

178,932 
183,775 
240,445 
160,613 
167,999 

729,974 
391,145 
182,465 
249,336 
83,339 

16,967 

3,543 

522 

153 



144,361 
368,992 
396,529 

607,164 



530,596 
2,797,329 
4,921,252 
16,210,521 



124,560 
312,626 
374,566 
565,277 



440,053 
2,234,226 
4,370,375 
12,276,231 



182,613 

585,271 

952,625 

2,876,983 



134,765 
246,760 
179,662 
119,798 



167,950 
319,903 
322,992 
239,596 



9,596 
122,232 
216,867 
487,366 



14,663 

265,363 

629,633 

2,637,387 



(•) 
9,759 
15,283 
75,259 



(-) 
183 
540 
5,760 



144,361 
368,992 
396,529 
607,164 



150,462 

706,402 

931,814 

1,662,948 



Size of adjusted gross inccane 



Income subject to tax 



Number of 

returns 



Income tax 
before 
credits 



Credit for contribu- 
tions to candidates 
for public office 



Number of 
returns 



Income tax after 
credits 



Number of 
returns 



Total inccme tax 



Number of 
returns 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



Total. 



1,517,046 



16,337,623 



1,514,1U 



3,822,421 



1,514,125 



3,831,9X 



No adjusted gross income . 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9,000 

$9,000 under $10,000 



$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



(•) 

39,867 

40,014 

64,228 
76,509 
69,632 
65,707 
72,295 
84,349 

81,138 
83,099 
94,925 
68,297 
69,070 

280,078 
141,460 
65,601 
83,780 
28,822 

5,896 

1,279 

188 

60 



(") 

21,739 

54,321 

121,339 
187,723 
233,879 
262,235 
351,269 
470,501 

508,807 
536,538 
713,560 
571,651 
654,739 

3,242,565 

2,216,104 

1,302,972 

2,312,935 

1,465,267 

601,738 

273,913 

39,942 

93,664 



1-) 
3,116 
8,161 

19,021 
30,223 
38,300 
44,837 
61,520 
81,280 

89,423 
105,661 
127,217 
103,685 
121,989 

625,353 
458,896 
290,116 
593,610 
512,792 

268,750 

147,567 

55,053 

62,759 



(•) 
5,549 

7,468 
11,626 
14,770 

2,298 
20,422 
11,191 

13,007 
14,031 
18,105 
10,349 
13,977 

53,208 
27,963 
16,912 
21,970 
4,086 

347 
65 



(•) 



90 
144 
136 

23 
223 
179 

171 
150 
239 
113 
222 

870 
461 
292 
422 

79 



(M 

(M 



(•) 

39,805 
39,656 

63,944 
75,970 
69,260 
65,190 
72,030 
84,772 

81,137 
82,993 
94,925 
68,297 
69,070 

279,903 
141,312 
65,601 
83,776 
28,799 

5,895 

1,276 

188 

60 



(•) 
3,017 
8,033 

18,840 
29,142 
37,413 
44,406 
60,134 
30,199 

88,553 
105,100 
126,185 
103,331 
120,795 

620,497 
455,566 
288,593 
594,253 
503,747 

266,143 
146,010 
54,771 
62,583 



(•) 

39,805 

39,656 

63,944 
75,970 
69,260 
65,190 
72,030 
84,776 

31,137 
82,996 
94,925 
68,297 
69,070 

279,903 
141,312 
65,601 
83,779 
28,800 

5,896 

1,278 

188 

60 



(♦) 

3,017 
8,033 

13,840 
29,142 
37,413 
44,406 
60,184 
80,206 

88,553 
105,104 
126,185 
103,331 
120,795 

620,527 
455,613 
238,604 
594,565 
509,330 

267,639 
148,406 
56,121 
65,854 



Returns under $5,000 

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



144,361 
368,992 
396,529 
607,164 



197,521 

1,505,656 

3,035,295 

11,599,150 



30,303 

256,160 

547,975 

3,019,397 



29,166 
60,307 
69,469 
124,562 



216 

705 

896 

2,134 



143,657 
367,222 
396,422 
606,310 



29,900 

251,343 

544,014 

2,997,162 



143,657 
367,226 
396,425 
606,817 



29,900 

251,350 

544,013 

3,006,666 



(•) Estimate is not shown separately because of the small number of sample returns on irhich it was based. However, the data are Included in the appropriate totals. 

'Less than $500. 

NOTE; Amount detail may not add to total because of rounding. 



Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.16— RETURNS WIIH TAX EXEMPT INCOME EARNED ABROAD: SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME 

[All figures are estimates based on samples — money amounts are In thousands of dollars] 



Size of adjusted gross income 



Number of 
returns 



Niimber of returns by status under 
which exemption was claimed 



Bona fide 
residence 



Physical 

presence 



Not 
indicated 



Total earned 
income from 

sources 
outside the 

United 

States 



Amount tax 
exempt 



Adjusted 
gross 
income 



Salaries and wages 



Number of 
returns 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



(9) 



Total 

No adjusted gross income 

!1 UBder $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 or more 



101,832 



2,388 



•¥),UJ. 



1,867,936 



1,331,696 



49,811 



25,799 

42,0^ 
12,471 
(•) 
4,978 

3,772 

3,198 
3,363 

i,in 

427 
83 



(♦) 
(») 

C«) 
(•) 
(•) 



25,799 

42,044 
10,484 

4,978 
3,518 

3,198 

3,338 

1,676 

411 

80 



215,379 

601,471 

283,354 

(«) 

121,341 

105,134 

117,775 
172,712 
106,926 
33,184 
10,664 

514 



214,857 

567,447 
221,968 
(•) 

76,806 
58,464 

48,354 
69,300 
38,256 
8,079 
1,926 

140 



-3,220 

70,595 
83,223 
(♦) 

86,367 
32,864 

89,596 
137,123 
117,706 
56,593 
21,818 
13,382 



(«) 

18,000 

9,730 

(•) 

4,557 

3,700 

3,135 

3,183 

1,554 

379 

69 



(•) 

77,276 
55,703 
(«) 

71,856 
77,958 

80,214 
117,212 
73,987 
29,069 
8,924 

362 



Size of adjusted gross income 



Dividends in adjusted 
gross income 



Interest received 



Standard deduction 



Itemized deductions 



Number of 
returns 



Number of 
returns 



Total 
deductions 



Number of 
returns 



Number of 
returns 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



Total 

No adjusted gross income 

$1 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... 
450,000 under $100,000.. 
$100,000 under $200,000. 
$200,000 under $500,000. 

$500,000 or more 



34,280 



56,172 



48,566 



53,4U 



33,359 



99,681 



(«) 

16,821 
6,889 

4,463 

1,866 

2,223 

1,547 

388 

76 



(») 
2,891 
■1,3321 

2,399J 

2,094 
5,859 

13,674 
8,320 
2,967 

13,567 



(•) 

23,137 
3,299 

(•) 
3,555 
2,756 

3,167 

3,245 

1,641 

393 

79 



(«) 

10,603 
1,569 

(•) 
2,299 
3,781 

6,444 
5,483 
5,833 
3,113 
1,422 
1,017 



49,429 
15,10t 
(«) 

14,709 
11,329 

8,167 

13,122 

11,402 

6,759 

3,297 

11,019 



31,182 
8,012 



3,026 



37,797 
9,118 

5,842 



(«) 
8,373 

3,294 
2,938 

2,690 

3,012 

1,686 

419 

79 



(«) 
14,739 

U,552 
9,661 

7,151 

12,674 

11,220 

6,743 

3,239 

11,019 



Size of adjusted gross income 



Exemptions 



Number of 

returns 



Income subject to 
tax 



Number of 
returns 



Income tax 
before 
credits 



Foreign tax credit 



Number of 
returns 



Tax liability 



Number of 
returns 



Income tax after 
credits 



Number of 
returns 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



Total 

No adjusted gross income 

$1 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 or nore 



159,348 



23,914 



77,284 



43,809 



87,493 



25,799 

42,044 
12,471 
(•) 
4,978 
3,772 

3,198 

3,363 

1,777 

427 

83 



56,133 

90,025 

30,085 

(«) 

18,150 

10,793 

9,744 

11,541 

5,107 

1,265 

225 

22 



(•) 

11,715 

(•) 
4,978 
3,772 

3,198 

3,353 

1,776 

427 

33 



(•) 

38,242 

(•) 

53,507 

60,741 

71,685 
112,460 
101,199 
48,146 
18,253 

7,343 



(•) 
6,045 
(<•) 

10,553 
13,095 

16,570 
32,139 
37,557 
22,278 
9,736 

4,813 



(«) 

10,725 

2,612 

2,373 

2,163 

1,614 

372 

75 



(•) 

10,039' 

6,412 

9,376 
16,483 
20,469 

9,663 

3,751 
212 



(♦) 
10,708 
10,229 

(») 

4,905 

3,010 

2,436 

3,337 

1,623 

416 

80 



(•) 

2,077 

2,655 

(•) 

6,435 

6,670 

7,207 
15,968 
17,612 
12,931 
6,079 
4,628 



(•) 

9,727 

(•) 

4,905 

3,010 

2,436 

3,244 

1,621 

416 

76 



(•) 

2,226 

(«) 

6,423 

6,670 

7,182 

15,624 

17,063 

12,589 

5,979 

4,597 



(*) Estimate is not shown separately because of the siiall number of sample returns on which it was based. However, the data are included in the appixapriate totals. 
Adjusted gross income less deficit. 
NOTE: Amount detail may not add to total because of rounding. 



70 Individual Returns/1972 • Returns Filed and Sources of Income 

Table 1.17~ALL RETURNS, HETUHNS CCMPIETED BY TAX PREPARERS, AND RETURNS WITH TAX COMPUTED BY IRS: NUMBER OF RETURNS AND SOURCES OF INCOME BY SIZE OF ADJUSTED (310SS INCOME 

[aII figures are estimates based on sampIes--money amounts are in thousands of dollars] 



Size of adjusted gross income 



Number 

of 

retiirns 



Returns with one source of income 



Returns with 



Salaries 
and wages 



Total income tax 



Number 

of 
returns 



(1) 



(2) 



(3) 



C) 



(5) 



(6) 



t7) 



ALL HETUHNS 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 or more 

Returns Completed By Tax Preparers 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Returns With Tax Computed by IRS ^ 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 



77,572,730 

26,963,312 

21,175,854 

15,364,155 

10,867,141 

2,603,955 

483,677 

114,636 



32,431,887 
9,831,626 
9,234,325 
7,022,510 
4,689,657 
1,243,110 
326,446 
84,213 



394,394 

319,858 
46,961 
22,537 

5,038 



36,044,092 

18,062,050 

10,727,464 

5,151,711 

1,964,624 

131,321 

6,374 

548 



12,532,396 

5,716,725 

3,968,777 

2,052,901 

740,484 

48,908 

4,237 

364 



321,646 

269,170 
36,080 
14,138 

(•) 



34,540,517 

16,994,478 

10,452,247 

5,063,790 

1,914,454 

112,502 

2,893 

153 



11,608,357 

5,074,171 

3,792,626 

1,997,252 

706,743 

35,827 

1,636 

102 



292,277 

239,801 
36,080 
14,138 

(«) 



34,975 

27,601 
(*) 
(«) 
(«) 

975 
82 



14,931 
10,799 



4,062 



1) 



336,052 

303,077 
24,085 
4,962 
3,233 

695 



174,548 
158,512 
13,260 

2,620 






(*) 
(•) 



22,332 
22,332 



24,908,482 

7,330,261 

10,343,758 

5,134,528 

1,961,381 

131,177 

6,342 

535 



9,049,442 

2,403,118 

3,809,338 

2,044,312 

739,307 

48,800 

4,206 

361 



110,226 

59,737 
34,093 
14,138 



19,563,082 

1,407,510 

6,648,571 

6,387,028 

4,354,649 

634,128 

102,058 

29,138 



7,333,871 

457,243 

2,349,506 

2,529,818 

1,651,159 

256,588 

68,920 

20,637 



62,606 

10,687 
24,588 
22,344 
(*) 



Size of adjusted gross income 



Returns with two sources of income 



Returns with three or inore sources of income 



Returns with 



Salaries 
and wages 

and 
dividends 



Salaries 
and wages 

and 
interest 



Dividends 

and 
interest 



Total income tax 



Returns with 

salaries and 

wages, 

dividends , 

and interest 



Total income tax 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



ALL RETURNS 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Returns Completed By Tax Preparers 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Returns with Tax Computed By IHS ^ 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 



23,476,449 

6,034,871 

6,542,474 

5,958,310 

4,289,938 

604,670 

42,072 

4,114 



9,826,490 

2,409,295 

2,925,786 

2,570,035 

1,652,933 

238,802 

26,932 

2,707 



48,262 

31,619 
8,777 



415,081 
127,518 
102,649 
99,616 
72,548 
12,244 
1,282 
224 



81,294 

21,826 
21,084 
18,054 
15,190 
4,179 
839 
122 



(•) 



16,455,939 

3,814,609 

4,370,565 

4,416,775 

3,387,956 

448,252 

16,762 

1,020 



5,610,869 

1,125,850 

1,558,595 

1,622,376 

1,149,748 

143,508 

10,118 

674 



23,664 

9,905 
(-) 



317,126 

211,809 

67,539 

17,192 

14,755 

3,770 

1,414 

647 



178,423 

lli,389 

42,579 

10,129 

9,647 

3,532 

715 

432 



(•) 
(♦) 



19,909,554 

2,709,399 

6,331,960 

5,933,986 

4,283,973 

604,311 

41,850 

4,075 



8,314,931 

1,035,152 

2,809,716 

2,552,273 

1,649,709 

238,572 

26,817 

2,692 



18,666 
10,800 
7,866 



27,472,756 

517,286 

4,444,510 

8,005,974 

10,427,177 

3,154,906 

694,032 

228,871 



11,312,622 

196,439 
1,828,381 
3,358,373 
4,021,264 
1,307,018 
451,829 
149,318 



20,157 

6,404 
13,753 



17,922,636 

2,736,838 
3,905,916 
4,254,134 
4,612,579 
1,867,964 
435,231 
109,974 



10,011,339 

1,643,944 

2,339,762 

2,399,574 

2,296,240 

955,400 

295,277 

81,142 



14,345 



1,504,469 
200,579 
278,572 
338,340 
458,506 
188, 160 
26,480 
3,832 



486,179 

76,910 
93,980 
110,262 
122,167 
64,433 
15,708 
2,714 



16,050,981 

1,184,700 
3,649,884 
4,215,789 
4,596,633 
1,860,479 
433,895 
109,601 



3,335,735 

696,365 

2,156,632 

2,372,385 

2,284,456 

950,537 

294,479 

80,881 



46,540,270 

192,591 
2,258,149 
5,592,871 
U,715,232 
11,116,158 
7,732,304 
7,931,965 



27,536,447 

120,818 
1,X0,849 
3,103,092 
5,792,799 
5,871,495 
5,331,506 
5,975,888 



8,928 



(«) 



(*) 



CM 



(•) 



(*) 



(<*) Estimate is not shown separately because of the small nximber of sample returns on which it was based. 
^Comprises returns oo which the taxpayer requested the Internal Revenue Service to compute his tax. 
NOTE; Amount detail may not add to total because of rounding. 



However, the data are included in the appropriate totals. 



Section Z 

Deductions and 
Exemptions 



Contents 

Adjustments to gross income, 72 
Deductions from adjusted gross income, 72 

Low-income allowance, 72 

Percentage standard deduction, 73 

Itemized deductions, 74 

Interest paid deduction for installment purchases, 74 
Exemptions, 74 

Text tables 

2A Form of deduction by size of adjusted gross income, 72 
2B Form of deduction and size of adjusted gross income: 1971 

and 1972, 72 
2C Low-income allowance by size of adjusted gross income, 

73 
2D Returns with itemized deductions and returns with interest 

paid deduction or contributions deduction: Tax years 1968, 

1970, and 1972, by size of adjusted gross income. 75 
2E Exemptions by type and marital status, 76 
2F Exemptions by type, 1971 and 1972, 76 

Charts 

2A Returns with deductions, by form of deduction and AGI 

class, 73 
2B Distribution of returns by form of deduction 1964-1972, 

73 
2C Itemized deductions by type, 74 
2D Number of returns by number of exemptions for taxpayers 

and dependents, 74 

Basic tables 

2.1 Returns with itemized deductions: Adjusted gross income, 
total deductions, exemptions, and tax items by size of 
adjusted gross income and by marital status, 77 

2.2 Returns with itemized deductions: Sources of income by 
marital status, 83 

2.3 Returns with itemized deductions: Sources of income, de- 
ductions, and tax items by size of adjusted gross income, 
84 

2.4 Returns with itemized deductions: Deductions by type and 
by size of adjusted gross income, 92 

2.5 Returns with itemized deductions: Itemized deductions as 
a percent of adjusted gross income by size of adjusted 
gross income, 94 



2.6 Returns with itemized deductions: Size of total itemized 
deductions by size of adjusted gross income, 97 

2.7 Returns with medical and dental expenses deduction: 
Medical and dental expenses deducted by size of adjusted 
gross income, 99 

2.8 Returns with medical and dental expenses deduction: 
Medical and dental expenses deducted as a percent of ad- 
justed gross income by size of adjusted gross income. 101 

2.9 Returns with medical and expenses deduction: Size of 
deduction by size of adjusted gross income, 103 

2.10 Returns with taxes paid deduction: Taxes deducted by 
size of adjusted gross income, 105 

2.11 Returns with taxes paid deduction: Taxes deducted as a 
percent of adjusted gross income by size of adjusted 
gross income, 106 

2.12 Returns with taxes paid deduction: Size of deduction by 
size of adjusted gross income, 108 

2.13 Returns with contributions: Contributions deduction by 
size of adjusted gross income, 110 

2.14 Returns with contributions deduction: Contributions deduc- 
tion as a percent of adjusted gross income by size of ad- 
justed gross income. 111 

2.15 Returns with contributions deduction: Size of deduction 
by size of adjusted gross income, 113 

2.16 Returns with interest paid deduction: Interest deducted by 
size of adjusted gross income, 115 

2.17 Returns with interest paid deduction: Interest deducted 
as a percent of adjusted gross income by size of adjusted 
gross income, 116 

2.18 Returns with interest paid deduction: Size of deduction by 
size of adjusted gross income, 118 

2.19 Returns with total other miscellaneous deductions: Total 
other miscellaneous deductions deducted by size of ad- 
justed gross income, 120 

2.20 Returns with standard deduction: Adjusted gross income, 
total deductions, exemptions, and tax items by size of 
adjusted gross income and by marital status, 121 

2.21 Returns with standard deduction: Sources of income by 
marital status, 127 

2.22 Returns with standard deduction: Sources of income, de- 
ductions, and tax items by size of adjusted gross income, 
128 

2.23 All returns: Exemptions by type, number of exemptions, 
sources of income, by size of adjusted gross income, 136 

2.24 Returns filed by dependents with unearned income by size 
of adjusted gross income, 141 



71 



72 



Individual Returns/ 1972 • Deductions and Exemptions 



Taxpayers filing individual income tax returns claimed two 
categories of income-related deductions and statutory ad- 
justments: (1) adjustments to gross income to arrive at ad- 
justed gross income and (2) deductions from adjusted gross 
income to arrive at taxable income, including $750 for each 
personal exemption. 

Adjustments to Gross Income 

Adjustments to gross income included ordinary and neces- 
sary expenses incurred by businessmen and farmers in the 
course of running their business, as well as certain expenses of 
employees such as moving or travel expenses. Expenses of 
businessmen and farmers were reported on schedules C and 
F (or, in the case of partnerships or Small Business Corpora- 
tions, on the appropriate forms filed by those entities), and 
are detailed in the reports Statistics of Income, Business 
Income Tax Returns and Statistics of Income, Corporation 
Income Tax Returns. Expenses of employees are reported on 
Forms 1040, and are shown in this report as "statutory 
adjustments." 

Deductions from Adjusted Gross Income 

Personal deductions from adjusted gross income could 
either be itemized or taken in the form of the standard 



Table 2B.~F0RM OF DEDUCTION AHD SIZE OF ADJUSTED GROSS INCOME: 1971 AND 1972 
[All figures are estljnates based on samples-'data are in thousands] 



Fonn of deduction and size of 
adjusted gross Income 



All returns, total. 



Under $5,000 

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



Returns v/lth adjusted gross Income and- 
Itemized deductions, total 



Under $5,000 

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



Standard deductions, total. 



Under $5,000 

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



Low-income allowance, total. 



Under S5,000 

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



Percentage, total 



Under $5,000 

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



Returns with no adjusted gross income... 



Number of returns 



(1) 



74,576 

27,155 
21,443 
14,604 
11,374 



30,686 

2,583 
8,930 
9,328 
9.845 

43,461 

24,143 
12,513 
5,276 
1,528 

32,289 

23,912 

8,377 

(*) 



11,172 

231 
4,136 
5,276 
1,528 

430 



77,573 

26,963 
21,176 
15 , 364 
14,069 



26,980 

1,455 
6,522 
7,947 
11,056 

50,152 
25,068 
14,653 
7,417 
3,013 

36,013 

24,874 
11,133 
5 
(*) 
14,139 

194 
3,521 
7,412 
3,013 

440 



Change, 

1971 to 

1972 



(3) 



2,996 

-192 

-268 

760 

2,696 



-3,705 

-1,128 

-2,408 

-1,381 

1,211 

6,691 
925 
2,140 
2,141 
1,485 

3,724 

963 

2,755 

5 

(«) 

2,967 

-37 

-615 

2,136 

1,484 

11 



{*) Estimate is not shown separately because of the small, number of sample returns 
on which it is based. However, the data are included in the appropriate totals. 
NOTE: Estimates may not add to total because of rounding. 



Table 2A.— FOBM OF DEDUCTION BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estimates based on samples— data are in thousands] 



Size of adjusted gross income 



T(rrAL DEDUCTIONS 



Total . 



Under $5,000 

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



ITEMIZED DEDUCTIONS 
Total 



Under $5,000 

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



STANDARD DEDUCTION 
Total 



Under $5,000 

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



Percentage Standard Deduction 
Total 



Under $5,000 

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



Low-Income Allowance 
Total 



Under $5,000 

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



Number of 
returns 



(1) 



77,132 

26, 523 
21,176 
15,364 

14,069 



26,980 

1,455 

6,522 

7,947 

11,056 



50,152 

25,068 
14,653 
7,417 
3,013 



14,139 

194 
3,521 
7,412 
3,013 



36,013 

24,874 
11,133 
5 
(.) 



Adjusted 
gross 
income 



(2) 



748,924,766 

64,286,436 
156,794,611 
188,662,820 
339,180,899 



436,254,489 

5,273,078 

51,111,319 

98,523,723 

281,345,371 



312,670,275 

59,013,357 

105,683,292 

90,139,096 

57,834,528 



180,053,243 

861, 525 
31,305,591 
90,079,468 
57,806,659 



132,617,032 

58,151,832 

74,377,701 

59,629 

(») 



Average 

adjusted 

gross 

Income 



(Dollars) 



(3) 



9,709 

2,423 
7,404 
12,279 
24,107 



16,169 

3,624 
7,836 
12,397 
25,447 



6,234 

2,354 
7,212 
12,152 
19,192 



12,734 

4,449 

8,891 

12,153 

19,183 



3,682 

2,337 
6,681 

11,535 

(•) 



(4) 



166,441,614 

34,391,520 
34,308,970 
36,852,322 
60,888,805 



96,665,330 

2,883,509 
15,277,083 
23,622,638 
54,882,100 



69,776,288 

31,508,011 
19,031,886 
13,229,684 

6,006,705 



23,970,343 

133;051 
4,605,621 
13,225,605 
6,006,072 



45,805,939 

31,374,960 
14,426,266 
4,079 
(•) 



(») 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: Estimates may not add to total because of rounding. 



deduction. The standard deduction itself could take two 
forms: the low-income allowance and the percentage stand- 
ard deduction, both of which are discussed in greater detail 
below. Most taxpayers received the benefit of the more 
advantageous of these two forms of the standard deduction. 
However, a married taxpayer filing a separate return could 
not claim the low-income allowance if his or her spouse was 
claiming the percentage standard deduction. 

Details on the form of deduction claimed are shown in 
tables 2A through 2C, and in charts 2A and 2B, while table 
2D provides information on the interest paid deduction for 
years 1968, 1970, and 1972. 



Low-income Allowance 

The low-income allowance for 1972 was increased to a flat 
$1,300 ($650 for a married individual filing a separate re- 
turn) from a flat $1,050 ($525 for a married individual filing 
separately) for 1971. For 1970, it had varied from a low of 
$300 to a high of $1,100 (which it could not exceed), based 
on a formula which had the effect of increasing the deduc- 
tion as number of exemptions went up or income went down 
(for married persons filing separately, the amount was based 
solely on exemptions, and varied from $200 to $500). Table 
2A shows that, as a result, the average low-income allowance 
claimed in 1972 equaled $1,272 compared to an average of 
$1,033 for 1971. As was true for 1970 and 1971, the low- 
income allowance was taken into account in the "tax tables" 
which allowed persons with incomes under $10,000 who did 
not itemize deductions to look up their tax without com- 
puting taxable income. For 1969 and prior years, the low- 
income allowance (then known as the "minimum standard 
deduction") was based on exemptions alone. 



Individual Returns/ 1972 • Deductions and Exemptions 



73 



Table 2C. —LOW-INCOME AILOUANCE BY AEJUSIED GROSS INCOME 
[All figures are estimates based on sainples--data are In thousands] 



Tax status, size of adjusted gross income 



Exemptions 



Adjusted 
gross 
income 



Low- Income 
allowance 



Income 

Tax after 

credits 



Total 
Income 
tax 



Grand total. 



Taxable returns, total.. 

$1 under $1,000 

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

$5,000 under $6,000.. 
$6,000 under 57,000.. 
$7,000 under $8,000.. 
58,000 under 59,000.. 
$9,000 under $10,000. 
$10,000 or more 



Nontaxable returns, total. 



$1 under $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 59,000.. 
$9,000 under $10,000. 
$10,000 or more 



(I) 



(6) 



21,099 

15 

140 

2,969 

3,463 

3,729 

3,446 
2,994 
2,745 
1,589 
(•) 



14,914 

5,610 
5,616 
1,777 
1,063 
492 

197 
83 
61 
15 

(*) 



39,218 

15 

142 
3,199 
4,954 
6,414 

6,965 
6,678 
6,671 
4,144 
(*) 
17 

29,255 

7,041 
8,175 
5,005 
4,248 
2,413 

1,188 
584 
492 
108 



132,617,032 

108,903,582 

13,582 

233,706 

7,488,116 

12,178,535 

16,706,023 

18,933,376 
19,448,284 
20,555,081 
13,226,276 
(*) 
86,389 



23,711,450 

3,050,018 
8,361,390 
4,300,963 
3,645,828 
2,173,672 

1.066,542 
535,675 
453,934 
122,319 

(*> 



26,886,273 

1,366 

72,434 

3,711,900 

4,334,956 

4,793,776 

4,454,653 
3,886,534 
3,561,066 
2,062,652 
(*) 
4,590 

18,919,666 

7,087,774 
7,140,021 
2,247,006 
1,350,964 
634,763 

253,134 
107,788 
79,158 
18,936 

(*) 



8.560,202 

8,560,202 

179 

8,147 

196,777 

612.187 

1.101,558 

1.490.646 
1.736.634 
2,016,989 
1.377.028 

(*) 

16,381 



8,560,363 



190 

8,203 

196,777 

612,187 

1,101,588 

1,490,673 
1,736,634 
2,016,989 
1,377,028 

(*) 

16,418 



*Estimate Is not shown separately because of the small number of sample returns on which It was based. However, the data are Included in the appropriate totals. 
' Includes returns of married persons filing separately and prior year returns using mlnlmim standard deduction. 
NOTE: Estimates may not add to total because of rounding. 




lart 2A 

Returns with deductions, by form 
of deduction and AG I class 



Millions of returns 



I 



77.1 



Form of deduction 
Itemized 



Standard 




Low-income allowance 
Percentage standard 



26.5 




15.4 




Under $5,000 $10,000 

$5,000 under under 

$10,000 $15,000 

Size of adjusted gross income 



14.1 



□ 



$15,000 
or more 



Chart 2B 

Distribution of returns 
by form of deduction 
1964-1972 





1964 '65 



'Minimum standard deduction prior to 1970 



'71 1972 



Percentage Standard Deduction 

For tax years beginning in 1972, the percentage standard 
deduction was increased to 15 percent of adjusted gross in- 
come limited to a maximum of $2,000 ($1,000 for a married 



74 



Individual Returns/1972 • Deductions and Exemptions 



person filing a separate return). For 1971, the percentage 
standard deduction equaled 13 percent of adjusted gross 
income, with an upper limit of $1,500 ($750 for married 
persons filing separately) . As a result, the average percentage 
standard deduction claimed increased from $1,315 to $1,696 
between 1971 and 1972. For 1970 and prior years, the per- 
centage was 10 and the upper limit, $1,000 ($500 if married 
filing separately) . 



(c) A limitation on the deduction of "investment inter- 
est," 

(d) Liberalization of the deduction for child and de- 
pendent care expenses, 

(e) The introduction of the deduction for political 
contributions. 

Item (b) is discussed below while the other items are 
covered in the "Explanation of Classifications and Terms." 



Itemized Deductions 

In lieu of taking the standard deduction, a taxpayer could 
also itemize the eligible taxes (for example, real estate and 
State and local income taxes), medical expenses, interest ex- 
penses, charitable contributions, and other eligible expenses 
he had incurred during the year. In the case of a married 
couple filing separate returns, if one of the spouses claimed 
itemized deductions, the other had to do so as well, and in 
certain cases, this may have meant claiming no deductions 
where one spouse claimed all the deductions. Chart 2C shows 
a distribution of the types of itemized deductions. 

The itemized deduction computation for 1972 was affected 

(a) The phasing-down of the unlimited charitable de- 
duction. 

(b) A liberalization of the deduction for interest paid 
on installment purchases. 



Chart 2C 

Itemized 
deductions 
by type 



Legend 

□ Number of returns 
(Millions) 

■ Amount 
(Billion dollars) 



40 




I 



Taxes Interest Contri- Medical Other 



paid 



butions and 

dental 
expenses 



Total number of ratums with itamizad daducltons - 27.0 million 
Total amount of itsmized deductions = $96.7 billion 



Interest Paid Deduction for Installment Purchases 

The deduction for interest paid on installment purchases 
increased from $1.7 billion for 1970 to $2.4 billion for 
1972. This increase of 40 percent shows, in part, the efTects of 
Revenue Rulings issued by the Internal Revenue Service 
relating to finance charges. These rulings stated that tax- 
payers could deduct as interest, finance charges on retail store 
revolving charge accounts, bank credit card plans, and oil 
company credit cards. Prior to the rulings, generally only a 
portion of the finance charges was deductible as interest since 
the finance charges represented not only a charge for the use 
of money (interest), but also a charge for maintaining and 
servicing the account. 



Exemptions 

In the computation of taxable income, each taxpayer was 
allowed one exemption for himself or herself. On a joint 
return, the husband and wife could each claim an exemption, 



Chart 2D 

Number of retums by 
number of exemptions for 
taxpayers and dependents 



\ 



Millions of returns 
40 




Number of exemptions per return 



Individual Returns/ 1972 • Deductions and Exemptions 



75 



Table 2D.— RETOTJE WITH ITBOZED DEDUCTIONS AND RETUBNS VOTH IKTEREST MID DEDUCTION OH CONTRIBUTIONS DEDUCTION: 
TAX KAKE 1968, 1970, AND 1972, BY SIZE OF ADJUSTED GROSS INOCME 

[All figures are estijnates based on samples — money amounts are in thousands of dollars J 



Tax status, size of adjusted 
gross inccme 



Adjusted 
gross 
inccoie 



Total 

itemized 

deductions 



Interest paid deduction 



As a percent of— 



Adjusted 
gross 
inccQie 



Total 

itemized 

deductions 



Contributions deduction 



As a percent of — 



Adjusted 
gross 



Total 

itemized 

deductions 



RETURNS rflTH ITEMIZED DEDUCTIONS 
1968 
Grand total 

Taxable returns , total 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Nontaxable returns , total 

$1 under $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 

1970 
Grand total 

Taxable returns , total 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,003 or more 

Nontaxable returns, total 

$1 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 or more 

1972 

Grand total 

Taxable returns , total 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Nontaxable returns, total 

$1 under $1,000 

$1,0CK3 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 or more 

NOTE: Amojnt detail may not add to total because of rounding 



(2) 



(3) 



(4) 



(5) 



(6) 



368,917,506 

363,007,653 

14,303,810 
90,903,826 
106,126,024 
76,817,608 
38,819,591 
19,466,470 
16,570,324 

5,909,851 

79,620 
627,644 
961,054 

1,051,369 
712,627 

2,477,537 



443,698,849 

4A2,935,715 

13,142,994 

87,149,020 
129,729,736 
123,372,116 
52,693,418 
22,668,552 
14,179,877 

5,763,133 

36,490 

246,069 

767,519 

1,133,400 

1,041,609 

2,533,046 



436,254,489 
429,313,239 

2,911,529 
48,000,271 
97,811,954 
152,283,477 
76,421,835 
30,745,213 
21,138,961 

6,941,253 

19,026 
144,261 
435,590 
755,691 

1,006,933 
4,579,702 



69,177,073 

65,822,751 

3,603,937 
18,715,504 
18,977,562 
12,486,243 
5,948,128 
2,992,512 
3,098,865 

3,354,323 

83,602 
412,967 
545,079 
518,625 
350,896 
1,443,154 



83,178,487 

84,133,924 

3,607,607 
19,300,296 
24,537,432 
21,115,645 
8,679,306 
3,772,412 
3,121,226 

4,044,570 

69,391 
254,387 
517,843 
680,840 
597,385 
1,924,724 



96,665,330 

92,017,338 

1,145,734 
13,460,524 
23,196,923 
30,351,221 
13,810,121 
5,400,451 
4,652,409 

4,647,943 

70,931 
186,730 
353,504 
519,603 
607,008 
2,910,167 



17,831,054 

565,950 
5,131,111 
5,373,279 
3,523,538 
1,436,195 
670,331 
625,650 

713,509 

14,591 
56,293 
81,333 

116,280 
80,798 

364,214 



23,929,477 

22,971,321 

545,342 
5,065,035 
7,437,508 
6,075,964 
2,229,231 
912,223 
705,468 

953,156 

17,233 
38,981 
105,743 
127,531 

128, 176 
540,437 



26,127,770 

225,697 
3,671,795 
7,286,593 
9,118,188 
3,582,169 
1,307,388 

935,940 

1,219,316 

20,767 
31,364 
65,822 
105,529 
160,771 
835,063 



4.0 
5.5 
5.5 
4.6 

3.7 
3.4 
3.8 

12.1 

18.3 
9.0 
8.5 
11.1 
11.3 
14.7 



4.2 
5.8 
5.7 
4.9 
4.2 
4.0 
5.0 

16.6 

47.4 
15.8 
13.8 
11.3 
12.3 
21.3 



7.8 
7.7 
7.5 
6.0 
4.7 
4.3 
4.4 

17.6 

109.2 
21.7 
15.1 

14.0 
16.0 

18.2 



26.8 


11,138,925 


27.1 


10,668,058 


15.7 


602,162 


27.4 


2,639,160 


31.0 


2,652,485 


28.3 


1,949,570 


24.2 


1,076,304 


22.4 


658,678 


20.2 


1,089,697 


21.3 


470,870 


17.5 


10,612 


13.6 


47,124 


14.9 


69,475 


22.4 


62,472 


23.0 


39,404 


25.2 


241,783 


27.1 


12,892,732 


27.3 


12,504,072 


15.1 


582,684 


26.2 


2,637,955 


30.3 


3,185,979 


28.8 


2,973,450 


25.7 


1,374,353 


24.2 


743,044 


22.6 


1,006,607 


23.7 


388,664 


24.9 


6,423 


15.3 


25,569 


20.4 


55,405 


13.7 


75,215 


21.5 


72,309 


28.1 


153,738 


28.3 


13,208,491 


28.4 


12,761,007 


19.7 


166,515 


27.3 


1,664,184 


31.4 


2,697,213 


30.0 


3,727,284 


25.9 


2,038,965 


24.2 


967,510 


20.1 


1,499,336 


26.2 


4A7,482 


29.3 


5,569 


16.8 


19,450 


18.6 


43,965 


20.3 


45,425 


26.5 


59,546 


28.7 


273,527 



(7) 



4.2 
2.9 
2.5 
2.5 

.2.3 
3.4 
6.6 

8.0 

13.3 
7.5 
7.2 
5.9 
5.5 
9.8 



4.4 
3.0 
2.5 
2.4 
2.6 
3.3 
7.1 

6.7 

17.6 
10.4 
7.2 
6.6 
6.9 
6.1 



5.7 
3.5 
2.8 
2.4 
2.7 
3.2 
7.1 

6.5 

29.3 
13.5 
10.1 
6.0 
5.9 
6.0 



(8) 



16.2 

16.7 
14.1 
14.0 
15.6 
13.1 
22.0 
35.2 

lA.O 

12.7 
11.4 
12.8 
12.1 
11.2 
16.3 



14.9 
16.2 
13.7 
13.0 
lA.l 
15.8 
19.7 
32.3 

9.6 

9.3 
10.1 
10.7 
U.l 
'12.1 

8.0 



13.9 

14.5 
12.4 
11.6 
12.3 
14.8 
17.9 
32.2 

9.6 

7.9 
10.4 
12.4 
8.7 
9.8 
9.4 



even if only one had income. Additional exemptions could 
be claimed by both the taxpayer and the spouse for blind- 
ness or for having attained the age of 65. A married person 
filing a separate return, but whose spouse had no income and 
was not dependent of another taxpayer, could also claim the 
regular as well as the age and blindness exemptions to which 
that spouse was entitled. In addition, one exemption could 
be claimed for each qualified dependent. The types of ex- 
emptions claimed are detailed in tables 2E and 2F while 
chart 2D shows the distribution of returns by number of 
exemptions per return. 

The value of each exemption was set at $600 for tax year 
1948 (increased from the former $500 exemption) and re- 
mained at that level through tax year 1969. For 1970, the 
value of each exemption was raised to $625, to $675 for 



1971, and to $750 for 1972. 

It should be noted that the amount claimed for exemptions 
shown in this report averaged somewhat below $750. This 
was attributable to the prior-year delinquent and noncalendar 
year returns included in the sample. Only $600, $625, or $675 
could be claimed on a prior-year delinquent return,, and a 
noncalendar year filer had to prorate the amount claimed 
based on the proportion of his taxable year falling after 
January 1, 1972. (The inclusion of a small number of 
noncalendar and prior-year delinquent returns in the sample 
upon which these statistics are based is explained in section 7 
of this report.) In addition, some taxpayers with very small 
amounts of adjusted gross income limited their exemption 
deduction to that amount needed to bring their taxable in- 
come down to zero. 



76 



Individual Returns/1972 • Deductions and Exemptions 



Teble 2E. —EXEMPTIONS BY TYPE AND MARITAL STATUS 
[All figures are estimates based on samples — number of returns and exemptions are In thousands] 



T^e of exemption 



NUMBER OF RETURNS 



Total returns. 



Returns with exemptions for — 



Age 65 or over. 

Blindness 

Dependents 



Returns with exemptions for other than age or 
blindness, total 



One 

Two 

Three 

Pour 

Five 

Six or more. 



NUMBER OF EXEMPTIONS 
Total exemptions 



Taxpayers exemptions, total. 

Taxpayer (and spouse) 

Age 65 or over 

Blindness 



Dependents exemptions. 



Other than age or blindness, total. 

One 

Two: 

Taxpayer ( and spouse ) 

Dependents 

Three: 

Taxpayer { and spouse) 

Dependents 

Four: 

Taxpayer (and spouse) 

Dependents 

Five: 

Taxpayer (and spouse) 

Dependents 

Six or more: 

Taxpayer (and spouse) 

Dependents 



All returns 



(1) 



7,022 

141 

33,782 



77,573 

28,870 
17,858 
10,178 
9,838 
5,813 
5,016 



206,756 

130,112 

120,922 

9,0A2 

li8 

76,644 

197,566 

28,870 

32,778 
2,937 

19,040 
11,496 

19,052 
20,302 

11,332 
17,733 

9,851 
24,177 



Percent 
or all 
returns 



(2) 



100.0 
100.0 
100.0 



100.0 

100.0 
100.0 
100.0 
100.0 
100.0 
100.0 



100.0 

100.0 
100.0 
100.0 
100.0 

100.0 

100.0 
100.0 

100.0 
100.0 

100.0 
100.0 

100.0 
100.0 

100.0 
100.0 

100.0 
100.0 



Joint returns of 
husbands and wives 



(3) 



43,098 



4,058 

71 

28,245 



14,850 
8,792 
9,173 
5,484 
4,796 



158,835 

92,336 

36,185 

6,073 

78 

66,499 
152,684 



29,699 



17,579 
8,796 



18,343 
18,347 



10,968 
16,452 



9,593 
22,903 



Percent 
of all 
returns 



(4) 



57.8 
50.2 
83.6 



55.6 

(.') 

83.2 

86.4 

93.2 

94.3 

95.6 



76.8 

71.0 
71.3 
67.2 
52.6 

86.8 



77.3 



90.6 



92.3 
76.5 



96.3 
90.4 



96.8 
92.8 



97.4 
94.7 



Separate returns of 
husbands and wives 



(5) 



2,403 

1,385 
404 
283 
151 
97 
83 



4,870 

2,310 

2,665 

140 

5 

2,060 



4,725 
1,385 



475 
332 



357 
493 



194 
411 



132 
351 



121 
472 



Percent 
of all 
returns 



(6) 



1.9 
3.4 
2.3 



3.1 
4.3 
2.3 
2.8 
1.5 
1.7 
1.7 



2.2 

2.2 
1.5 
3.2 



2.4 

4.8 



1.5 
11.3 



1.9 
4.3 



1.0 
2.0 



1.2 
2.0 



1.2 
2.0 



Returns of heads of 
households 



(7) 



135 

2 

3,121 



3,994 
873 

1,754 

749 

359 

163 

95 



9,663 

4,131 

3,994 

135 

2 

5,532 

9,526 
873 



1,754 
1,754 



749 
1,499 



359 
1,077 



163 
653 



95 
550 



Percent 
of all 
returns 



(8) 



1.9 
1.4 
9.2 



3.0 
9.8 
7.4 
3.6 

2.8 
1.9 



3.2 
3.3 

1.5 
1.3 



4.3 
3.0 



5.4 
59.7 



3.9 

13.0 



1.9 
5.3 



1.4 
3.7 



1.0 
2.3 



Returns of surviving 
spouses 



(9) 



(») 



25 

104 
64 
28 

12 



254 

241 

10 



(•) 



653 
25 



104 
104 



64 
128 



Percent 
of all 
returns 



(10) 



0.1 

(♦) 

0.6 



0.1 
0.6 
0.6 
0.3 
0.2 
0.2 



0.2 
0.2 

0.1 



(•) 



0.3 
0.1 



0.3 
3.5 



0.3 
1.1 



0.1 
0.4 



0.1 
0.3 



0.1 
0.2 



Returns of single 

persons not heads of 

households or 

surviving spouses 



(11) 



27,837 



2,684 

61 

1,254 



27,837 

26,533 

746 

290 

123 

57 

33 



32,718 

30,532 

27,837 

2,634 

61 

2,136 

29,973 
26,583 

746 
746 

290 
581 

123 

384 

57 
227 

33 

199 



Percent 
of all 
returns 



(12) 



33.2 

43.6 

3.7 



35.9 

92.1 
4.2 

2.9 
1.3 
1.0 
0.7 



15.8 

23.5 
23.0 
29.7 
41.5 

2.3 

15.2 
92.1 

2.3 
25.4 

1.5 
5.0 

0.7 
1.9 

0.5 
1.3 

0.3 

0.8 



(•) Estimate is not shown separately because of the sirall number of sample returns on which it was based. 

^Less than 0.05 percent. 

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



However, the data are included in the appropriate totals. 



Table 2F.— EXEMPTIONS BY TYPE, 1971 AND 1972 
[All figures are estimates based on samples — data are in thousands] 





1971 


1972 


Change, 1971 
to 1972 




(1) 


(2) 


(3) 


ALL EXEMPTIONS 


74,576 

203,913 

137,516,626 

74,576 
117,574 

6,761 
8,678 

136 
146 

33,556 
77,515 


77, 573 

206,756 

154,855,661 

77, 573 
120,922 

7,022 
9,042 

141 
148 

33,782 
76,644 


2,996 
2,843 






17.339.035 


Taxpayer Exemptions 


2,996 




3,349 


Arc Exemptions 




Number of exemptions 

Blindness Exemptions 


364 
4 






Dependent Exemptions 






-872 







Individual Returns/1972 • Deductions and Exemptions 

Table 2.1— RETURMS WITH ITEMIZED DEDUCTIONS: iEJUSIED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF 4DJUSIED GROSS INCCME AND BY MARITAL STATUS 

[ah figures are estimates based on sajnples — money ajnounts are in thousands of dollars] 



77 



Size of adjuflted gross incoioe 



ALl returns 



Number of 
returns 



Adjusted 
gross 
income 



Total 
deductions 



Exemptions 



(Amount) 



Income subject to tax 



^fumbe^ of 
returns 



Income tax after credits 



Number of 
returns 



Total income tax 



Number of 
returns 



CD 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



All returns, total 

No adjusted gross income 

tl under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Taxable returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, summary; 

Returns under $5,000 

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



436,254,489 



71,487,157 



25,852,815 



268,227,177 



25,706,595 



40,281 
104,058 
230,665 
419,869 
660,056 

898,248 
1,006,851 
1,354,955 
1,601,850 
1,660,487 

1,672,195 
1,741,482 
1,599,540 
1,524,537 
1,409,361 

5,523,687 
2,588,191 
1,126,983 
1,238,556 
465,750 

90,127 
18,991 
2,649 
1,030 



25,034 

170,331 

595,647 

1,491,139 

2,990,928 

4,957,928 
6,571,379 
10,164,881 
13,645,670 
15,771,461 

17,551,711 
20,010,769 
19,995,256 
20,547,459 
20,418,527 

95,253,047 
57,371,760 
30,653,762 
45,995,172 
30,847,684 

11,793,354 
5,350,661 
1,779,546 
2,301,383 



71,867 

194,383 

426,704 

834,791 

1,355,765 

1,947,591 
2,205,287 
3,158,341 
3,771,334 
4,194,530 

4,385,146 
4,937,526 
4,835,328 
4,819,007 
4,645,631 

19,770,095 

10,881,500 

5,639,439 

8,346,982 

5,497,066 

2,317,727 

1,260,749 

479,507 

689,034 



65,236 

172,466 

344,274 

702,604 

1,283,753 

1,824,850 
2,252,098 
3,157,498 
3,856,251 
4,333,732 

4,396,950 
4,775,883 
4,483,118 
4,305,113 
4,034,352 

15,730,428 
7,313,963 
3,179,591 
3,569,497 
1,383,893 

259,496 

51,778 
7,112 
2,721 



(«) 

15,999 

64,301 

2U,983 

454,247 

761,555 

914,895 

1,285,611 

1,560,296 

1,631,066 

1,659,538 
1,731,472 
1,592,632 
1,519,526 
1,404,906 

5,515,174 
2,585,328 
1,124,722 
1,236,493 
464,611 

89,698 

18,827 

2,612 

1,017 



(-) 

5,966 
35,111 
169,565 
554,102 

1,364,515 
2,187,649 
3,963,269 
6,055,291 
7,276,663 

8,773,103 
10,308,306 
10,682,503 
11,437,078 
11,750,999 

59,773,196 
39,099,259 
21,739,576 
33,673,790 
23,496,084 

9,048,477 
3,947,400 
1,273,372 
1,606,335 



(») 

15,748 

61,087 

205,347 

435,745 

739,627 

897,003 

1,265,716 

1,547,239 

1,619,029 

1,652,873 
1,726,878 
1,587,391 
1,516,727 
1,403,140 

5,510,046 
2,582,899 
1,122,851 
1,235,220 
463,787 

89,543 

18,778 

2,602 

1,013 



(♦) 

844 
4,992 
24,042 
79,221 

202,405 
331,077 
624,511 
975,884 
1,190,936 

1,462,910 
1,749,083 
1,836,028 
1,999,675 
2,085,069 

U,190,U7 
7,934,690 
4,769,359 
8,616,396 
8,152,501 

4,017,878 

2,119,313 

775,845 

994,328 



6,318 

15,778 

61,097 

205,365 

435,754 

739,640 

897,022 

1,265,756 

1,547,260 

1,619,078 

1,652,878 
1,726,899 
1,537,428 
1,516,769 
1,403,161 

5,510,160 
2,583,108 
1,122,937 
1,235,516 
464,215 

89,814 

18,904 

2,635 

1,024 



25,708,516 



429,313,239 



92,017,388 



68,006,033 



25,707,125 



267,810,012 



25,706,595 



61,137,683 



25,708,516 



6,318 

15,778 

61,097 

205,365 

435,754 

739,640 

897,022 

1,265,756 

1,547,260 

1,619,078 

1,652,878 
1,726,899 
1,587,428 
1,516,769 
1,403,161 

5,510,160 
2,583,108 
1,122,937 
1,235,516 
464,215 

89,8IA 
18,904 
2,635 
1,024 



6,008 

26,070 

160,057 

735,443 

1,983,945 

4,090,038 
5,359,896 
9,493,784 
13,179,856 
15,376,697 

17,349,798 
19,844,060 
19,845,307 
20,443,252 
20,329,537 

95,024,222 
57,259,255 
30,542,573 
45,879,262 
30,745,213 

11,752,309 
5,326,574 
1,770,865 
2,289,213 



936 

7,653 

73,200 

315,188 

748,757 

1,388,584 
1,836,503 
2,730,477 
3,528,867 
3,976,093 

4,290,440 
4,838,458 
4,751,777 
4,741,577 
4,574,676 

19,554,328 
10,796,893 
5,557,669 
8,252,452 
5,400,451 

2,273,010 

1,235,293 

469,454 

674,652 



4,759 

12,973 

52,737 

254,416 

693,792 

1,363,929 
1,857,874 
2,838,588 
3,617,597 
4,161,061 

4,306,721 
4,713,952 
4,428,440 
4,277,967 
4,010,508 

15,664,627 
7,298,916 
3,167,348 
3,560,179 
1,379,728 

258,583 

51,540 

7,075 

2,703 



(») 

15,748 

61,037 

205,347 

435,745 

739,627 

897,003 

1,265,717 

1,547,239 

1,619,034 

1,652,374 
1,726,382 
1,587,392 
1,516,757 
1,403,154 

5,510,070 
2,582,950 
1,122,393 
1,235,309 
463,925 

89,631 
13,310 
2,609 
1,016 



(-) 

5,960 
34,632 
166,331 
541,928 

1,337,906 
2,165,991 
3,924,904 
6,031,957 
7,239,723 

3,751,144 
10,288,783 
10,660,436 
U.,420,523 
11,737,435 

59,729,600 
39,070,696 
21,709,713 
33,647,658 
23,474,849 

9,045,257 
3,945,532 
1,272,166 
1,606,222 



(♦) 

15,748 

61,087 

205,347 

435,745 

739,627 

897,003 

1,265,716 

1,547,239 

1,619,029 

1,652,873 
1,726,878 
1,567,391 
1,516,727 
1,403, UO 

5,510,046 
2,582,699 
1,122,851 
1,235,220 
463,767 

39,543 
18,778 
2,602 

1,013 



(») 

844 
4,992 
24,042 
79,221 

202,405 
331,077 
624,511 
975,884 
1,190,936 

1,462,910 
1,749,083 
1,836,028 
1,999,675 
2,035,069 

11,190,117 
7,934,690 
4,769,359 
3,616,396 
8,152,501 

4,017,878 

2,U9,313 

775,845 

994,328 



6,318 

15,778 

61,097 

205,365 

435,754 

739,640 

897,022 

1,265,756 

1,547,260 

1,619,078 

1,652,678 
1,726,899 
1,587,428 
1,516,769 
1,403,161 

5,510,160 
2,583,106 
1,122,937 
1,235,516 
464,215 

69,814 

18,904 

2,635 

1,024 



1,271,883 



6,941,253 



4,647,943 



3,481,125 



145,690 



417,167 



1,454,929 
6,522,391 
7,947,115 
11,055,964 



5,273,078 

51,111,319 

98,523,723 

281,346,371 



2,883,509 
15,277,033 
23,622,636 
54,882,100 



2,566,333 
15,424,429 
21,995,916 
31,496,479 



752,836 
6,153,423 
7,908,074 
U,038,462 



765,310 
20,647,388 
52,956,939 

193,657,490 



724,233 
6,068,614 
7,887,009 
U, 026, 739 



109,178 

3,324,613 

9,132,765 

48,570,926 



724,312 
6,068,756 
7,887,135 
U, 026, 313 



Footnotes at end of table. 



78 



individual Returns/1972 - Deductions and Exemptions 



Table 2.1— RETimNS WITH ITEMIZED DEDUCTIONS: ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCCME AND BY MARITAL STATUS— Continued 

[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



Joint returns of husbands and wives 



Number of 
returns 



Adjusted 
gross 
income 



Total 
deduc- 
tions 



Exemp- 
tions 



(Amount) 



Income subject to tax 



Number of 
returns 



Income tax after credits 



Number of 
returns 



Total income tax 



Number of 
returns 



(u) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



All returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$14,000 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 

Taxable returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, summary: 

Returns under $5,000 

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



22,754,741 



65,792,260 



21,956,321 



240,225,001 



54,373,446 



21,831,223 



19,038 
34,054 
76,525 
200,449 
367,133 

540,196 

690,160 

924,330 

1,162,325 

1,320,316 

1,390,453 
1,510,484 
1,412,026 
1,377,414 
1,310,877 

5,196,468 
2,469,462 
1,064,800 
1,155,478 
431,351 

81,708 
16,604 
2,249 

841 



11,843 

56,337 

200,876 

720,603 

1,665,320 

2,934,427 
4,500,975 
6,939,053 
9,908,844 
12,548,973 

14,605,582 
17,358,692 
17,657,446 
18,565,656 
18,989,247 

89,677,463 
54,731,694 
28,962,591 
42,890,520 
28,559,471 

10,675,903 
4,661,549 
1,510,536 
1,846,905 



47,358 
79,121 
156,976 
403,723 
768,094 

1,156,578 
1,538,760 
2,202,142 
2,747,225 
3,352,901 

3,649,786 
4,277,950 
4,256,841 
4,342,830 
4,277,579 

18,456,560 
10,327,532 
5,276,091 
7,625,291 
4,997,892 

2,027,479 
1,061,326 

400,803 
544,349 



46,678 

86,527 

173,807 

421,324 

884,513 

1,356,481 
1,808,715 
2,564,325 
3,281,469 
3,861,889 

4,019,611 
4,463,361 
4,220,596 
4,097,737 
3,896,278 

15,283,886 
7,158,669 
3,090,070 
3,439,760 
1,332,544 

246,819 

48,233 

6,517 

2,446 



(-) 
(•) 

64,201 
206,651 

422,914 

604,175 

864,023 

1,125,730 

1,293,180 

1,377,913 
1,502,597 
1,405,124 
1,372,622 
1,308,941 

5,190,258 
2,467,761 
1,063,111 
1,154,015 
430,474 

81,356 

16,474 

2,218 

832 



(«) 
(•) 

27,051 
161,627 

583,374 
1,223,751 
2,259,753 
3,912,473 
5,364,640 

6,945,176 
3,623,853 
9,187,624 

10,139,272 
10,819,468 

55,920,841 
37,176,644 
20,513,962 
31,452,120 
21,804,537 

3,253,134 
3,469,414 
1,084,126 
1,296,912 



(-) 
(*) 

62,318 
189,742 

405,130 

588,724 

846,143 

1,112,982 

1,281,242 

1,371,424 
1,493,120 
1,399,955 
1,369,849 

1,307,178 

5,185,164 
2,465,369 
1,061,271 
1,152,764 
429,728 

81,219 

16,433 

2,211 

830 



(■) 
(•) 

3,354 
20,404 

31,666 
172,726 
330,196 
596,970 
341,615 

1,119,725 
1,422,509 
1,542,949 
1,737,924 
1,892,727 

10,353,220 
7,470,515 
4,447,423 
7,950,267 
7,483,440 

3,624,846 

1,839,055 

655,954 

785,928 



(-) 

282 

1,475 

62,336 

189,751 

405,143 
588,739 
346,137 

1,113,001 
1,231,291 

1,371,429 
1,498,137 
1,399,991 
1,369,861 
1,307,199 

5,185,273 
2,465,572 
1,061,342 
1,153,017 
430,123 

81,453 

16,534 

2,239 

838 



21,831,223 



384,648,316 



80,626,260 



54,373,446 



21,831,223 



(•) 

232 

1,475 

62,336 

189,751 

405,143 

588,739 

846,187 

1,113,001 

1,281,291 

1,371,429 
1,498,137 
1,399,991 
1,369,361 
1,307,199 

5,185,273 
2,465,572 
1,061,342 
1,153,017 
430,123 

81,453 

16,534 

2,239 

838 



(■) 

516 

4,150 

227,152 

871,512 

2,248,857 
3,343,487 
6,351,210 
9,487,552 
12,176,766 

14,406,717 
17,217,572 
17,508,480 
18,464,408 
18,936,400 

89,487,204 
54,645,572 
28,867,799 
42,797,755 
28,477,655 

10,642,119 
4,642,657 
1,504,071 
1,838,702 



(>) 

546 

2,052 

98,494 

331,563 

741,954 
1,203,697 
1,360,972 
2,536,516 
3,157,823 

3,556,979 
4,207,290 
4,173,985 
4,263,426 
4,247,310 

18,322,056 
10,271,717 
5,211,562 
7,553,549 
4,921,554 

1,990,719 

1,040,299 

392,882 

534,094 



(-) 

470 

2,317 

102,981 

389,829 

935,179 
1,435,524 
2,267,758 
3,061,565 
3,691,401 

3,929,729 
4,404,260 
4,166,034 
4,071,305 
3,873,206 

15,240,837 
7,144,766 
3,078,990 
3,431,435 
1,328,762 

246,000 

48,033 

6,487 

2,435 



(•) 
(•) 

62,318 
189,742 

405,130 

588,724 

346,149 

1,112,932 

1,231,247 

1,371,425 
1,498,124 
1,399,956 
1,369,853 
1,307,192 

5,135,137 
2,465,417 
1,061,313 
1,152,853 
429,855 

81,298 

16,462 

2,217 

832 



(•) 
(•) 

26,215 
150,652 

572,105 
1,204,625 
2,222,677 
3,889,629 
5,327,807 

6,919,207 
8,604,331 
9,165,321 
10,122,717 
10,805,928 

55,877,327 
37,143,671 
20,484,232 
31,426,685 
21,785,328 

8,250,611 
3,463,480 
1,083,827 
1,296,912 



(•) 
(-) 

62,318 
189,742 

405,130 

583,724 

346,143 

1,112,982 

1,281,242 

1,371,424 
1,498,120 
1,399,955 
1,369,849 

1,307,178 

5,135,164 
2,465,369 
1,061,271 
1,152,764 
429,728 

81,219 
16,433 

2,211 
830 



(•) 
(«) 

3,354 
20,404 

81,666 
172,726 
330,196 
596,970 
341,615 

1,119,725 
1,422,509 
1,542,949 
1,737,924 
1,392,727 

10,353,220 
7,470,515 
4,447,423 
7,950,267 
7,483,440 

3,624,346 

1,339,055 

655,954 

785,928 



(■) 

282 

1,475 

62,336 

189,751 

405,143 

588,739 

846,187 

1,113,001 

1,281,291 

1,371,429 
1,498,137 
1,399,991 
1,369,861 
1,307,199 

5,185,273 
2,465,572 
1,061,342 
1,153,017 
430, 123 

81,453 

16,534 

2,239 

833 



923,518 



5,582,191 



3,348,925 



126,325 



390,475 



697,199 
4,637,327 
7,001,254 
10,418,961 



2,654,978 

36,832,273 

37,176,624 

263,516,633 



1,455,272 
10,997,606 
20,304,986 
50,717,323 



1,612,848 
12,372,879 
20,697,583 
30,608,950 



272,603 
4,310,022 
6,967,197 
10,406,499 



138,922 
13,348,996 
45,715,392 
180,971,691 



253,730 
4,234,226 
6,946,526 

10,394,989 



23,791 

2,023,174 

7,715,334 

44,610,649 



253,854 
4,234,361 
6,946,617 
10,396,391 



(20) 



(•) 

142 

174 

3,5U 

20,520 

81,862 
172,899 
330,312 
597,080 
841,757 

1,119,808 
1,422,761 
1,543,040 
1,738,066 
1,893,161 

10,354,442 
7,472,629 
4,448,794 
7,958,729 
7,504,576 

3,655,434 

1,879,424 

679,722 

831,920 



54,550,326 



(-) 

142 

,174 

3,514 

20,520 

31,862 
172,899 
330,312 
597,080 
841,757 

1,119,808 
1,422,761 
1,543,040 
1,738,066 

1,393,161 

10,354,442 
7,472,629 
4,448,794 
7,958,729 
7,504,576 

3,655,434 

1,879,424 

679,722 

831,920 



24,410 

2,023,910 

7,716,836 

44,785,670 



Footnotes at end of table. 



Individual Returns/1972 • Deductions and Exemptions 



79 



Table 2.1--RETURNS WITH ITEMIZED DEDUCTIONS: ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCOME AND BY MARITAL STATUS--Contlnucd 

[All figures are estiinates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross inccane 



Separate returns of husbands and wives 



Number of 
returns 



Adjusted 
gross income 



Total 
deductions 



(Amount) 



Income subject to tax 



Number of 
returns 



Income tax after credits 



Total income tax 



Number of 
returns 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



All returns, total 

No adjusted gross income 

$1 under 41,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 'inder $4,000 :.. 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Taxable returns, total 

No adjusted gross incoms 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,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 

J500,000 under $1,000,000 

$1,000,000 or more 

Total nontaxable returns 

All returns, summary: 

Returns under $5,000 

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



(•) 

10,517 
27,849 
27,664 
37,152 

31,506 
40,097 
55,054 
38,771 
47,538 

39,200 
38,080 
27,694 
20,707 
13,947 

39,836 
7,983 
4,024 
3,989 
1,861 

414 
151 
38 
23 



483,154 



(•) 

(•) 
16,143 
22,508 
32,382 

29,519 
39,929 
54,533 
38,403 
47,538 

39,033 
38,080 
27,622 

20,707 
13,947 

39,721 
7,983 

4,009 
3,984 
1,860 

407 
146 
36 
23 



108,011 

212,966 

139,628 

58,319 



1,221,023 



485,834 



735,784 



(♦) 
16,023 
74,545 
102,210 
165,420 

175,175 
262,187 
409,225 
326,409 
452,061 

412,426 
437,859 
346,871 
278,984 
203,023 

673,029 
173,033 
108,915 
144,337 
122,560 

55,038 
44,736 
25,725 
77,021 



(•) 
6,990 
36,109 
35,849 
61,143 

52,103 
78,333 
87,668 
85,078 
88,390 

87,949 
93,502 
73,610 
64,124 
43,448 

143,741 
32,602 
18,982 
35,923 
23,946 

14,561 

15,739 

8,849 

31,407 



(•) 

11,105 

30,198 

33,933 

53,735 

46,024 
48,738 
53,104 
62,574 
64,918 

59,412 
54,830 
54,831 
30,845 
26,185 

71,445 
13,454 
6,873 
8,518 
3,040 

645 
252 
62 
35 



(•) 

(«) 
18,229 
22,508 
32,733 

29,519 
39,930 
54,533 
38,412 
47,538 

39,200 
38,080 
27,694 
20,707 
13,947 

39,721 
7,933 
4,009 
3,984 
1,860 

405 
1A3 
36 
23 



(•) 

[') 
15,258 
35,790 
52,630 

77,047 
135,702 
268,603 
180,045 
298,754 

264,860 
289,455 
217, lAO 
183,343 
131,814 

456,467 
125,604 
81,071 
93,193 
92,252 

38,863 
28,395 
17,117 
45,580 



(•) 

(•) 
16,143 
22,508 
32,382 

29,519 
39,929 
54,533 
33,403 
47,538 

39,033 
38,080 
27,622 
20,707 
13,947 

39,721 
7,983 
4,009 
3,983 
1,860 

405 
139 
34 
23 



(•) 

(•) 
2,232 
5,487 
8,249 

12,830 
23,422 
43,767 
32,684 
57,625 

51,911 
59,318 
44,786 
39,058 
29,021 

106,393 
34,075 
25,017 
33,819 
41,073 

19,487 
17,200 
11,065 
31,424 



4,979,637 



1,152,944 



3,134,143 



735,784 



(•) 
(*) 

44,570 
83,505 
144,724 

163,672 
261,140 
405,265 
323,263 
452,061 

410,741 
437,859 
345,949 
278,984 
203,023 

671,191 
173,033 
108,499 
144,151 
122,468 

54,120 
43,099 
24,522 

77,021 



{«) 

(•) 
15,691 
22,481 
51,182 

46,562 
77,081 
85,380 
83,556 
33,390 

87,435 
93,502 
73,011 
64,124 
43,448 

L42,187 
32,602 
18,562 
35,732 
23,726 

13,543 

14,457 

7,968 

31,407 



(•) 

(*) 
13,730 
25,235 
40,996 

40,063 
48,361 
51,206 
59,663 
64,918 

59,159 
54,830 
54,723 
30,845 
26,185 

71,045 

13,454 

6,828 

8,502 

3,038 

628 
242 
58 
35 



(«) 

(*) 
16,143 
22,508 
32,382 

29,519 
39,929 
54,533 

38,403 
47,538 

39,033 
38,080 
27,622 
20,707 
13,947 

39,721 
7,983 
4,009 
3,983 
1,860 

405 
2A1 
35 
23 



(•) 
(») 

15, W9 
35,790 
52,546 

77,047 
135,698 
268,608 
180,039 
298,754 

263,943 
289,455 
216,926 
183,343 
131,814 

456,467 
125,604 
81,071 
93,174 
92,252 

38,863 
28,0il 
16,595 
45,580 



(«) 

(») 

16,143 

22,508 

32,382 

29,519 
39,929 
54,533 
38,403 
47,538 

39,033 
38,080 
27,622 
20,707 
13,947 

39,721 
7,983 
4,009 
3,983 
1,360 

405 
139 
34 
23 



(») 
(•) 
2,232 

5,487 
8,249 

12,330 
23,422 
43,767 
32,634 
57,625 

51,911 
59,318 
44,786 
39,058 
29,021 

106,893 
34,075 
25,017 
33,819 
41,073 

19,487 
17,200 
11,065 
31,424 



68,073 



60,904 



2,231 



360,827 
1,625,057 
1,679,163 
1,424,394 



141,018 
391,572 
362,633 
325,801 



132,345 
275,357 
226,102 
104,324 



73,110 
209,932 
139,628 

58,164 



106,063 

960,156 

1,086,612 

983,542 



75,673 
209,922 

139,389 
53,157 



16,310 
175,327 
224,094 
320,054 



(29) 



(») 

(•) 
16,143 
22,503 
32,382 

29,519 
39,929 
54,533 
33,403 
47,538 

39,033 
38,080 
27,622 
20,707 
13,947 

39,721 
7,933 
4,009 
3,984 
1,860 

407 
146 
36 
23 



(♦) 
(*) 

16, 143 
22,503 
32,382 

29,519 
39,929 
54,533 
38,403 
47,538 

39,033 
38,080 
27,622 
20,707 
13,947 

39,721 
7,983 
4,009 
3,984 
1,860 

407 

1A6 

36 

23 



75,674 
209,922 
139,389 

58,169 



(30) 



737,709 



(•) 

(•) 

2,232 
5,487 
8,249 

12,830 
23,422 
48,767 
32,634 
57,625 

51,911 
59,318 
44,786 
39,058 
29,024 

106,393 
34,075 
25,017 
33,843 
41,275 

19,839 
17,823 
U,462 
31,729 



737,709 



(•) 

(•) 
2,232 
5,437 
8,249 

12,830 
23,422 
48,767 
32,684 
57,625 

51,911 
59,318 
44,786 
39,058 
29,024 

106,893 
34,075 
25,017 
33,843 
41,275 

19,839 
17,823 
11,462 
31,729 



16,323 
175,327 
224,096 
321,956 



Footnotes at end of table. 



80 



Individual Returns/1972 • Deductions and Exemptions 



-RETURNS WITH ITEMIZED DEDUCTIONS: ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCOME AND BY MARITAL STATUS- 
[All figures are estimates based on samples — money amounts are In thousands of dollars] 



Size of adjusted gross income 



Returns of heads of households 



Number of 

returns 



Adjusted 
gross 

income 



Total 
deduc- 
tions 



Exemp- 
tions 



(Amount) 



Inccme subject to tax 



Number of 
returns 



Incane tax after credits 



Number of 
returns 



Total inccDie tax 



Number of 
^^^ returns 



(31) 



(32) 



(33) 



(3A) 



(35) 



(36) 



(37) 



(38) 



(39) 



All returns, total 

No adjusted gross incane 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $W,000 

$14,000 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 

Taxable returns, total , 

No adjusted gross Incane , 

$1 under $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 $11,000 , 

$11,000 under $12,000 , 

$12,000 under $13,000 

$13,000 under $14,000 

$U,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 

Total nontaxable returns 

All returns, summary: 

Returns under $5,000 

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



1,132,382 



11,698,210 



1,054,388 



l,34e,8U 



1,053,500 



2,525 

15,561 
39,502 
81,145 

102,263 
86,920 
150,511 
136,002 
127,224 

82,670 
61,932 
46,067 
43,484 
23,192 

74,781 
20,679 
12,507 
16,335 
6,434 

1,287 

358 

62 

24 



1,053,500 



(•) 
17,066 
57,455 

92,417 
84,247 
148,268 
133,747 
127,120 

82,670 
61,802 
46,063 
43,484 
22,357 

74,778 
20,633 
12,476 
16,333 
6,382 

1,280 

354 

62 



78,882 



139,650 
602,920 
257,345 
132,467 



(-) 

3,714 

40,065 

136,615 

366,479 

563,037 

563,248 

1,129,365 

1,153,291 

1,209,243 

860,781 
710,657 
574,622 
584,913 
336,615 

1,276,483 
458,667 
334,805 
607,936 
430,987 

167,880 
103,801 
41,455 
42,978 



(•) 

4,974 
32,496 
86,675 

175,385 

227,992 

133,171 
325,241 
313,270 
341,968 

221,740 
188,785 
141,852 
M9,711 
80,523 

292,541 
92,252 
63,631 

114,292 
95,265 

40,496 
24,688 
10,644 

14,602 



3,822 
18,254 
65,536 
151,296 

179,045 
177,825 
294,015 
257,307 
238,413 

153,273 
125,623 
88,880 
87,633 

45,978 

140,607 
38,259 
28,403 
36,912 
13,783 

2,839 

778 
131 
57 



{•) 
17,138 
57,575 

92,584 
84,445 
148,270 
134,014 
127,120 

82,670 
61,302 
46,063 
43,484 
22,360 

74,777 
20,664 
12,507 
16,303 
6,407 

1,281 

356 

62 

22 



(♦) 

8,039 
64,603 

163,051 
202,929 
512,245 
582,610 
629,195 

485,732 
396,390 
343,886 
347,439 

211,247 

840,354 
325,804 
240,927 
449,192 
312,531 

121,146 
75,851 
30,165 
23,733 



(•) 
17,066 
57,455 

92,417 
84,247 
148,268 
133,747 
127,120 

82,670 
61,802 
46,063 
43,484 
22,357 

74,777 
20,633 
12,476 
16,302 
6,381 

1,272 

353 

62 

21 



(>) 
1,110 
9,334 

24,593 
31,891 
83,717 
97, U9 
107,154 

34,487 
70,663 
63,068 
64,593 
40,537 

169,469 
71,841 
57,435 
123,733 
1U,509 

55,406 
42,242 
13,706 
16,905 



(•) 
17,066 
57,455 

92,417 
84,247 
U8,268 
133,747 
127,120 

82,670 
61,302 
46,063 
43,484 
22,357 

74,778 
20,633 
12,476 
16,333 
6,382 

1,280 
354 
62 
22 



11,350,498 



2,973,442 



1,348,8U 



(>) 

61,421 
258,792 

508,587 

545,891 

1,112,832 

1,134,730 

1,208,225 

860,731 
709,182 
574,573 
584,913 
324,825 

1,276,428 
457,617 
334,005 
607,864 
426,639 

157,162 
102,720 
41,455 
40,262 



(•) 
29,556 

100,461 

185,405 
177,020 
316,094 
306,775 
340,763 

221,740 
187,171 
141,772 
U9,711 
70,526 

292,416 
91,713 
63,105 

1U,074 
92,223 

39,816 
24,179 
10,644 
11,727 



(•) 

23,844 
93,768 

160,223 
166,453 
284,495 
245,695 
238,182 

153,273 
125,331 
88,874 
87,633 
42,858 

140,601 
38,190 
28,264 
36,910 
13,704 

2,316 

767 

131 

50 



(•) 
17,066 
57,455 

92,417 
84,247 
148,268 
133,747 
127,120 

82,670 
61,802 
46,063 
43,484 
22,357 

74,777 
20,633 
12,476 
16,302 
6,381 

1,277 

353 

62 



(-) 

8,021 
64,562 

162,960 
202,417 
512,243 
582,153 
629,195 

435,732 
396,390 
343,386 
347,439 
211,222 

840,354 
325,264 
240,793 
449,178 
311,072 

121,013 
75,272 
30,165 
23,621 



(♦) 
17,066 
57,455 

92,417 
84,247 
148,268 
133,747 
127,120 

82,670 
61,802 
46,063 
43,484 
22,357 

74,777 
20,633 
12,476 
16,302 
6,331 

1,272 
353 
62 

21 



(•) 
1,110 
9,384 

24,593 

31,891 
83,717 
97,149 

107,154 

84,487 
70,663 
63,068 
64,593 
40,537 

169,469 
71,841 
57,435 
123,733 
114,509 

55,406 
42,242 
18,706 
16,905 



(•) 
17,066 
57,455 

92,417 
34,247 
148,268 
133,747 
127,120 

82,670 
61,802 
46,063 
43,484 
22,357 

74,773 
20,633 
12,476 
16,333 
6,382 

1,280 

354 

62 

22 



347,711 



251,553 



175,133 



4,114 



547,446 
4,618,184 
3,067,588 
3,464,993 



302,326 

1,391,643 

782,611 

743,411 



240,826 

1,146,605 

501,338 

261,770 



79,197 
586,433 
256,379 
132,379 



74,237 
2,090,029 
1,784,695 
2,424,704 



79,005 
585,799 
256,376 
132,277 



10,716 
344,504 
323,348 
670,246 



79,005 
585,799 
256,376 
132,320 



(40) 



1,352,076 



(«) 
1,110 
9,384 

24,593 
31,891 
83,717 
97,149 
107,154 

84,487 
70,663 
63,063 
64,593 
40,537 

169,472 
71,841 
57,435 
123,813 
115,233 

55,850 
43,133 
19,356 
17,365 



1,352,076 



(«) 
1,110 
9,384 

24,593 
31,391 
83,717 
97, M9 
107,154 

84,487 
70,663 
63,068 
64,593 
40,537 

169,472 
71,841 
57,435 
123,818 
115,233 

55,850 
43,138 
19,356 
17,365 



10,716 
344,504 
323,348 
673,508 



Footnotes at end of table. 



Individual Returns/1972 • Deductions and Exemptions 



81 



Table 2.1-— RETURNS WITH iTHidZED DEDUCTIONS: ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEJE BY SIZE OF ADJUSTED GROSS INCCftlE AND BY I.IARITAL STATUS- -Continued 

[All figures are estimates based on samples — money amounts are In thousands of dollars] 



Size of adjusted gross income 



Hetiims of surviving spouse 



Number of 
returns 



Adjusted 
gross 
income 



Total 
deductions 



Exemptions 



(Amount) 



Income subject to tax 



Number of 
returns 



Income tax after credits 



Number of 
returns 



Total Income tax 



Number of 
returns 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(43) 



(49) 



All returns, total 

No adjusted gross Income 

$1 under $1,000 

$1,000 under $2, OX 

$2,000 under $3,000 

$3,000 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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, OX under $1,000,000 

$1, 000, 000 or more 

Taxable returns, total 

No adjusted gross income 

$1 under $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 

$7,003 under $8,000 

$8^0X under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, summary: 

Returns under $5,000 

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



(•) 
(«) 
(•) 
5,560 

(•) 

(•) 

15,244 
14,439 
7,161 

(•) 

7,406 
6,907 
1,623 

6,049 

3,337 

(*) 

1,465 

730 

136 
14 
^8 



(•) 
(») 

(•) 
14, 993 
14,408 
6,879 

(♦) 



7,406 
6,907 
1,628 

6,049 

3,336 

(•) 

1,465 

730 

136 
14 

^8 



17,169 
45,660 
15,941 
12,461 



908,669 



184,798 



99,812 



(•) 
(«) 
(•) 
17,959 
(«) 

(•) 

100,544 
106,939 
59,386 

(•) 

78,825 
85,731 
22,943 

103,040 
73,180 

(•) 

59,475 
54,232 

17,074 

3,465 

^ 7, 509 



(•) 
(•) 
t«) 

8,750 
(•) 

(•) 

29,561 
45,564 
15,832 

(*) 

25,414 

19,511 

5,823 

24, 630 
11,754 
(•) 

9,122 
10, 954 

3,047 
1,157 
^3,227 

i') 



(«) 
(*) 
(«) 

11,436 
(•) 

(») 

30,257 
35,074 
13,213 

(•) 

14,601 
13,814 
3,754 

U,730 

6,336 

(•) 

3,912 

1,796 

335 
32 

'20 



{») 
(•) 

(•) 
14,993 
14,439 
5,910 

(«) 

7,406 
5,907 
1,628 

6,049 

3,336 

(•) 

1,465 

780 

135 

14 

'8 
( = ) 



(•) 
(«) 

(•) 

41,227 
26,302 
29,536 

(•) 

38,731 
52,407 
13,367 

64,679 
55,091 
(«) 

46,039 
41,093 

13,525 
2,185 
'4,261 



(♦) 


(•) 


(•) 


(•) 


(•) 


(•) 


14,993 
14,408 
6,879 
(•) 


6,195 
3,946 
4,585 
(«) 


7,406 


6,343 


6,907 


9,030 


1,628 


2,325 


6,049 
3,336 


12,064 
11,393 
(♦) 


1,465 
730 


12,690 
14,468 


135 

14 
'8 


5,949 

1,077 
'2,647 



372,543 



238,256 



153,578 



79,527 



469,636 



(») 
(•) 

(♦) 

98,971 
106,720 

56,977 
(♦) 

73,825 
85,731 
22,943 

103,040 
73, 159 

(«) 
59,475 
54,232 

17,074 
3,465 
'7,509 



(♦) 
(«) 

(•) 

28,617 
45,455 

15,112 
(•) 

25,414 

19,511 

5,323 

24,530 
11,734 
(•) 
9,122 
10,954 

3,047 
1,157 
'3,227 



i*) 
(•) 

(•) 

29,127 
35,027 
12,349 

{•) 

14,501 
13,814 
3,754 

13,730 
6,335 
(•) 
3,912 
1,796 

335 
32 
'20 



(*) 
(•) 

(•) 
14,993 
14,408 
6,379 

(•) 

7,406 
6,907 
1,628 

6,049 

3,336 

(•) 

1,455 

780 

135 
14 
'8 



(•) 
(») 

(•) 

41,227 
26,233 
28, 517 

(•) 

33,731 
52,407 
13,367 

64,579 
55,091 
(•) 

46,039 
41,093 

13,525 
2,135 
'4,261 



(«) 
(•) 

(•) 

14,993 

14,403 

6,879 

(•) 

7,406 
6,907 
1,628 

6,049 

3,336 

(•) 

1,465 

730 

135 
14 
'3 



(-) 

(•) 
6,195 
3,946 
4,685 

(«) 

6,343 
9,030 
2,326 

12,064 
11,393 
(•) 
12,690 
14,463 

5,949 
1.077 
'2,647 



35,126 



20,042 



21,222 



82 



58,907 
325,845 
187,498 
335,418 



24,950 
115,339 
50,748 
66,762 



31,104 
93,606 
32,158 
27,916 



44,780 
15,941 
12,450 



(•) 

118,240 
104,554 
239,639 



(«) 

44,718 
15,941 
12,459 



17,996 
17,699 
63,075 



79, 527 



(•) 
(») 

(*) 

14,993 
14,408 
6,879 

(•) 

7,406 
6,907 
1,528 

5,049 

3,336 

{•) 

1,465 

780 

136 

14 
'8 



79, 527 



(•) 
(•) 

(«) 
14,993 
14,403 
6,379 

(•) 

7,406 
5,907 
1,628 

5,049 
3,336 

1,455 
730 

136 
14 
'8 



(♦) 

44,718 
15,941 
12,460 



(50) 



(") 
(«) 

(•) 
6,195 
3,945 
4,685 

(•) 

6,343 
9,030 
2,326 

12,064 
11,393 
(•) 

12,690 
14,458 

5,979 

1,104 

'3,040 



100,262 



(«) 
(♦) 

(•) 
6,195 
3,945 
4,685 

(») 



6,343 
9,030 
2,326 

12,064 
U,393 
(«) 
12,590 
14,468 

5,979 
1,104 
'3,040 



(») 
17,996 
17,699 
63,525 



Footnotes at end of table. 



82 



Individual Returns/1972 • Deductions and Exemptions 



Table 2.1.— REITOHS *ITH ITEMIZED DEDUCTIONS: ADJUSTED GRC6S INCOME, TOTAL DEDUCTIONS, EXiMPTIONS, AND TAX ITB(S BY SEE CF ADJUSTED GROSS INCOME AND BY MARITAL STATUS— Continued 

[All figures are estljaates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross incone 



Returns of single persons not heads of households or surviving spouses 



Number of 
returns 



Adjusted 
gross 
income 



Total 
deduc- 
tions 



Exemp- 
tions 
(Amount) 



Income subject to tax 



Number of 
returns 



Income tax after credits 



Number of 
returns 



Total income tax 



Number of 
returns 



All returns, total. 



No adjusted gross inccme. 

$1 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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $U,000. . 
$14,000 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 



Taxable returns, total. 



No adjusted gross income. 

$1 under $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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



Total nontaxable returns. 



All returns, summary: 

Returns under $5,000 

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



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(53) 



(59) 



15,246 
56,591 
106,254 
146,694 

168,115 

217,826 
174,430 
210,621 
257,591 
163,050 

154,671 
128,781 
106,846 
81,893 
60,756 

206,553 
86,730 
44,980 
61,289 
25,324 

6,582 

1,364 
293 



(-) 
11,107 
38,995 
103,291 
149,922 

206,482 
169,114 
202,360 
255,230 

160,770 

154,545 
126,675 
106,845 
81,678 
59,069 

204,339 
85,534 
44,438 
60,717 
25,070 

6,538 

1,856 

291 

140 



222,009 



492,900 

1,023,518 

532,947 

433,756 



28,327,662 



7,985,828 



2,621,387 



2,276,683 



18,022,423 



2,260,950 



9,885 

93,753 

269,438 

513,752 

764,092 

1,198,537 
1,144,424 
1,530,298 
2,197,740 
1,537,%0 

1,619,901 
1,477,759 
1,330,586 
1,103,507 
831,097 

3,523,032 
1,935,186 

1,230,003 
2,292,904 

1,680,434 

877,458 

537,111 
196,333 
331,967 



20,299 
103,075 
195,024 
299,794 
341,752 

498,858 
375,461 
497,727 
608,929 
399,449 

408,780 
368,766 
343,513 
258,852 
241,748 

852,623 

417,359 
277,865 
562,354 
369,009 

232,143 
157,788 
57,322 
97,338 



12,701 
70,644 
116,604 
170,375 
180,886 

233,521 
186,563 
210,980 
241,683 
163,235 

155,349 
126,773 
104,997 
86,434 
65,122 

220,759 
97,245 
52,488 
30,394 
32,731 

8,358 

2,479 

386 

130 



(«) 
11,358 
40,039 
107,972 
151,044 

210,459 
171,352 
204,346 
255,230 

160,869 

154,554 
126,788 
106,844 
81,674 
59,069 

204,369 
35,584 
44,423 
60,726 
25,090 

6,520 

1,840 

239 

139 



(♦) 
3,568 
18,032 
93,613 

263,081 

520,991 
534,039 
896,362 
1,350,623 
977,950 

1,055,537 
986,625 
381,447 
753,580 
583,548 

2,490,855 
1,416,115 
890,800 
1,628,246 
1,245,672 

621,809 
371,554 
138,873 
233,940 



(•) 

11,107 
38,992 
103,291 
149,922 

206,432 
169,110 
202,359 
255,228 
160,770 

154,545 
126,671 
106,844 
81,648 
59,069 

204,335 
85,578 
44,423 
60,706 
25,038 

6,512 
1,839 

283 
138 



(•) 

501 
2,508 

14,081 
40,153 

81,071 

96,844 

157,885 

244,395 

183,617 

202,398 
194,639 
176,195 
156,622 
121,937 

548,471 
346,865 
236,696 
496,387 

499,011 

312,190 

219,739 

88,204 

159,340 



(*) 
11,107 
38,995 
103,291 
149,922 

206,482 
169,114 
202,360 
255,230 
160,770 

154,545 
126,675 
106,845 
81,678 
59,069 

204,339 
35,584 
44,438 
60,717 
25,070 

6,538 

1,856 
291 
140 



27,462,241 



7,026,482 



2,325,395 



2,260,996 



18,002,157 



2,260,950 



4,579,827 



(-) 

19,011 

99,793 

362,816 

680,442 

1,134,197 
1,110,407 
1,517,757 
2,177,334 
1,516,420 

1,618,536 
1,453,646 
1,330,573 
1,100,549 
856,744 

3,486,359 
1,909,875 
1,2U,827 
2,270,016 
1,664,163 

371,833 
534,632 
195,319 
330,716 



(•) 

6,237 
43,907 
164,422 
256,582 

404,108 
350,088 
422,576 
536,908 
377,294 

407,396 
341,972 
343,497 
255,825 
211,059 

773,038 
389,126 
261,570 
539,975 
351,993 

225,885 
155,200 
56,071 
96,086 



«^,212 
33,291 

102,111 
156,853 



219,347 
178,409 
200,102 
238,321 
161,283 

155,255 
124,235 
104,997 
85,740 
61,971 

218,413 
96,172 
51,510 
79,370 
32,429 

3,304 

2,466 

383 

179 



(•) 
11,107 
38,992 
103,291 
149,922 

206,482 
169,110 
202,359 
255,228 
160,770 

154,545 
126,671 
106,844 
81,674 
59,069 

204,336 
85,581 
44,423 
60,706 
25,049 

6,515 

1,840 

288 

139 



(•) 
3,562 

17,663 

96,283 

267,008 

510,742 
532,024 
895,133 
1,350,618 
977,843 

1,055,463 
986,623 
881,447 
758,580 
583,543 

2,490,773 
1,416,065 
890,800 
1,627,582 
1,244,605 

621,244 
371,554 
138,489 
233,940 



(-) 
11,107 
38,992 
103,291 
149,922 

206,482 
169,110 
202,359 
255,228 
160,770 

154,545 
126,671 
106,344 
81,648 
59,069 

204,335 
35,578 
. 44,423 
60,706 
25,038 

6,512 

1,839 

283 

138 



(•) 

501 

2,503 

14,081 

40,153 

81,071 
96,844 
157,885 
244,395 
183,617 

202,398 
194,639 
176,195 
156,622 
121,937 

548,471 
346,865 
236,696 
496,387 
499,011 

3L2,190 

219,739 

88,204 

159,340 



(•) 
11,107 
38,995 
103,291 
149,922 

206,482 
169,114 
202,360 
255,230 
160,770 

154,545 
126,675 
106,345 
81,678 
59,069 

204,339 
35,534 
44,438 
60,717 
25,070 

6,538 

1,356 

291 

140 



865,423 



959,346 



15,687 



20,263 



1,650,920 
7,658,959 
6,412,850 
12,604,933 



959,943 
2,380,424 
1,621,659 
3,023,802 



551,209 

1,035,982 

538,676 

495,520 



316,518 

1,002,256 

528,929 

428,930 



388,856 
4,329,966 
4,265,736 
9,037,864 



309,367 
993,949 
528,777 
423,357 



57,321 

763,812 

851,790 

2,906,902 



309,371 
993,956 
523,312 
428,973 



(60) 



4,596,710 



(•) 

501 
2,509 

U,081 
40,199 

31,071 
96,878 
157,898 
244,409 
133,617 

202,393 
194,667 
176,208 
156,700 
121,937 

548,637 
346,945 
236,795 
496,851 
500,948 

315,449 

223,763 

89,931 

164,239 



(•) 

501 

2,509 

14,081 

40,199 

81,071 

96,878 

157,893 

244,409 

183,617 

202,398 
194,667 
176,208 
156,700 
121,937 

548,637 
346,945 
236,795 
496,351 
500,948 

3i5,449 

223,763 

89,931 

164,239 



57,368 

763,872 

851,909 

2,923,558 



(*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
^Includes adjusted gross inccine class $1,000,000 or over. 
Included in adjusted gross income class $500,000 to $1,000,000. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1972 • Deductions and Exemptions 



83 



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86 



Individual Returns/1972 • Deductions and Exemptions 



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OJ 0) 0) 01 



Individual Returns/1972 • Deductions and Exemptions 



87 



r -i) ^ m 

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H >I W f^ 



Hc^i-i fno^roixtvi r-co-on-j- nry-^tv 






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to fNJ lO to 



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0Or-COt^f\J rKO>OJ»OtO ONvDCDton ^DtOI^J 



O i-l E^ OJ \0 OC 



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g; tjj y 



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coin C^rHOQO^ •-J-^t-'nin 

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rHi-ICMCNt OJCMOJCMOJ 



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t>\D«Oin :PiAeoHiA ^-^0(-lc^l^l c^H<^'B 

\Du-iONfMO t^cnH'Or- C^CME^-i-O sfu-i(-l 

-^rcMniHCO ?J*rit^OrH ir\C^->rr^C> rOr-( 



;^ mto TOCOQvtD- 

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°J_ OiA [^'A(nn\o cnoyaocn 0(D-»tf^a\ 

OJ [--O iO^-iAi^vO (MjIiMO^i-t u-ilT>>l-(^TO COr 



tj' ^ CM O -J- 

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to lA >J -J 

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CO t--C»C*^f^H t:--tOCMH -4'tOrHC^O 00>C>- 
n CTirHO^tMQO 0-}cMtn\0 OOH^r- lAOrH 
H cnDtoc^m cnc^iAtOOi M^OtOtoBo [--H 



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I o H r- >o to -D to 



>*HO Ai-*(^c^(r! c^lA^•^OlA c^h 
--J-st-m cn-Jtofno cno-^ONcn iaH 
-^r^H a>vDo>t-^ ooNvo^oiji i>cm 



O CM to CM 



S-J-OvO-J- lOO^iACMtO vflC 
;:iHHtO lAlA-vJC-lA vOr 
cncnr^cncM CMr--^\Or^ 



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\OC- OO^^l-HrH OtnOHtO lAiA-sfD- 
._.-. -■£^^^0 



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lAtOvOOO^ -OiAOOn -}co\OiA-^t "OO'CMrH^ 



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lArKC^HCM ntO<Or-vO C-OM 

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SiACM C-tOf^r^O OONiOCOO 
li-tCM <^iA>At^O\ CO^ACTitU' 
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a« r^ en CJ^ r~ 
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•H -OOOQ OQOOO 

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Individual Returns/1972 • Deductions and Exemptions 



o>f coOcNjt--^ odhidOoj NrtA>x)oj>i H>f^^ 
■^c^ CT'O'Acvjfy (HfnOa>c~ j>tA-*ON r>jr-nc 
On ojrHTOnf^ Hr-<>jc^^ onTOfAw c^^^'Of 



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•^ in TO CM >j 



sa !^: 



ii^S 



^H^^J 0--JHC^H HTOu^mH \0-*cyc-ir\ 

O^r^ Od;lA-»tS TOC~{Mrif\l ^Ot^J^Di^^D 
u-v<0 rvjOi-ITO'* C^O^TOon H(^>J-"On 



ry ->r to r- fM a- 



f- ifl TO TO 
iri H TO H 

atOOCT<0 noO\D-^C>J CMir»-Or- 
1-1 HiT'^tnOO'ArM vO 



oj n *r\ 00 



^ O C-- C^ -sT 






♦ f^rHfv >l-r>JciO-j rHC--[Hiri>j- u-iiH'nO'" 

'-' (Mm r-O^DOJO nOvOO^O^ -*r-IOvOCT> 
H H iH i-l iH -3' (^ OJ <n rH 



>0 TO t^ O OJ 

\D lA >J -4 CM 

to ■o o> to H 

t^ ^ r* C: c 

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8*0 -o -^ O 
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C- H CT' T> O* 



~f rvj vO fM CM 
M O* O* O* O* 



O O u-l CT« -f rA 

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^0O{MU-l (DCOnrHCM TOnfnu~li-l CMU 
300«0 t^Ojr^rMOJ C3cM-*l--*tC^ i-lC 



-J-c}'^'^ vPiHfvjOt HfHtnCT-iH (n-^TH-^m mo^-^-^j 
->TQ<na> Ory\0<n0 0\\DiA030^ TOr-lOJO^^ f^toO^- 
roO\Dro •£lr^^O>-l■ vOOTO'*'^ (N-^TOmTO --tQr--* 



'T- u-VlAtn OtMC^Ojya HHOr-l[> iHC^rMTOrH i-tu-inH 

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— rjr'liOff'OJ -stC-TOCfO OJOTOr-OJ OrHr-O 

H HHiHfMCM rHt^-sITOTO --t Oi H 



Sc^iHTOQ •OTOvOcom (^ c^ ir\ r-i -t O st c-i r-f 
fMn^OOoj ^r-TOOO rvJCTiTONoj OHr-O 
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\>flryfM>0 r^n'i^OC^ iHfMmr-CD 



t OfMrHTO 'OH-tft-n -J-nsOniri Q'Onm{> C^OJ.OfM 

"Of^rocM OOOmrv ■«}TOTOf^''^ OC^Hm-sf mm^ocM 

OsOf^l> OtJ^OOC^ iHC^-^m-J \0\Dt*-"Oro OJu-irHrg 



3t^ rn irt xO TO TO f 
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"SSdd 


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tf\ <^ oj <n f\j 


O' r^ M r-* 


to c^ r- m 

lA rJm lA 


739,627 
897,003 
,265,717 
,547,239 
,619,034 


,652,874 
,726,882 
,587,392 
,516,757 
,403,154 


,510,070 
,582,950 
,122,893 
,235,309 
463,925 


89,631 

18,810 
2,609 
1,016 



O TO O O 
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r^ tn o -.f 



«n c~ 'O C- 

vO -.J lA u-> 
f- TO £> ^0 



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^^(H-4 fT}->*TlOrH C^(-t<^JO^::t 



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t. » £ 3 O 



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CO 3 «»«»«<> 



Individual Returns/1972 • Deductions and Exemptions 



91 



1 t> \o o^ 



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92 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.4--RETl)RNS WITH ITEMIZED DEDUCTIONS: DEDUCTIONS BY TYPE AND BY SIZE OF ADJUSTED GROSS INCOME 

[All figures are estimates based an saniples— money amounts are in thousands of dollars] 



Size o£ adjusted gross income 



Total itemized deductions 



Number of 
returns 



Medical and dental expenses 
deduction 



Number of 
returns 



Number of 
returns 



Contributions 



Number of 
returns 



i Coefficient of variation ■ 
(Percent) for itemized " 
deduc tions** 



Number of 
returns 



Amount 



(5) 



(a) 



All returns, total 

No adjusted gross income 

$1 under $1,000 

SI, 000 uader $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Taxable returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, sunmary: 

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. 



40,281 
104,058 
230,665 
419,869 
660,056 

898,248 
1,006,851 
1,354,955 
1,601,850 
1,660,487 

1,672,195 
1,741,482 
1,599,540 
1,524,537 
1,409,361 

5,523,687 
2,588,191 
1,126,983 
1,238,556 
465,750 

90,127 

18,991 

2,649 

1,030 



6,318 

15,778 

61,097 

205,365 

435,754 

7 39,640 

897,022 

1,265,756 

1,547,260 

1,619,078 

1,652,878 
1,726,899 
1,587,428 
1,516,769 
1,403,161 

5,510,160 
2,583,108 
1,122,937 
1,235,516 
464,215 

89,814 
18,904 
2,633 
1,024 



1,271,883 



1,454,929 
6,522,391 
7,947,115 
11,055,964 



71,867 

194,383 

426,704 

834,791 

1,355,765 

1,947,591 
2,205,287 
3,158,341 
3,771,334 
4,194,530 

4.385.146 
4,937,526 
4,835,328 
4,819,007 
4,645,631 

19,770,095 

10,881,500 

5,639,439 

8,346,982 

5,497.066 

2.317.727 

1.260.749 

479.507 

689.034 



20,912,464 



25,655 

74,670 

185.403 

346.951 

583,824 

785,332 

841,620 

1,128,092 

1 , 286 ,448 

1,346,959 

1,324,680 
1,370,761 
1,230,658 
1,174,004 
1,074,784 

4,095,781 

1,909,032 

835,991 

908,378 

311,721 

57,664 

11,884 

1,612 

560 



10,099,843 



16,273 

78,150 

145.864 

284.531 

401,797 

526,439 
531,921 
640,978 
626,631 
648,349 

582,048 
629,572 
505,504 
484,063 
455,882 

1.626.997 
755.809 
381.587 
487,753 
214,429 

56,483 

16,798 

1,839 

146 



26,835,850 



31,644 

92,425 

217,944 

398,354 

654,084 

888,348 

998,330 

1,350.636 

1.598.735 

1.653,798 

1,667,555 
1,736,985 
1,594,586 
1,516,335 
1,404,387 

5,511,910 
2,581,963 
1.124.862 
1.235.600 
464,743 

89,985 
18,964 
2,647 
1,030 



36,166,086 



16,134 
48,001 
116,548 
222,218 
375,247 

557.240 

650.426 

939.850 

1.169.952 

1.342.977 

1.483.436 
1.654.757 
1.662.352 
1.698.773 
1.700.015 

7,754.608 
4,599,122 
2,457,836 
3,693,037 
2,388,614 

907,103 
425.993 
144.021 
157.826 



27,376 

77,484 

188,259 

355,543 

589,721 

824,406 

923,414 

1,260,322 

1,475.827 

1.584.634 

1.595.955 
1.674.734 
1.526.613 
1.476.492 
1.362.699 

5.399.792 
2.542.237 
1.108.881 
1.217.709 
456,994 

88,701 

18,649 

2,614 

1,016 



5,632 
20,346 
54,119 
100,777 
159,596 

248,915 
278,237 
344,612 
473,168 
505,079 

522,603 
559,009 
536,353 
575,076 
534,298 

2,341,722 
1,406,391 

781,583 
1,278,427 

975,514 

538,572 
393.182 
189,132 
386 , 148 



92,017,388 



25.620.038 



35,131,288 



24,687,229 



12,761,007 



936 

7,653 

73,200 

315,188 

748,757 

1,388,584 
1.836,503 
2,730,477 
3,528,867 
3,976,093 

4,290,440 
4,838,458 
4,751,777 
4,741,577 
4,574,676 

19,554,328 
10,796,893 
5,557.669 
8,252.452 
5.400,451 

2,273,010 

1,235,293 

469,454 

674,652 



1,992 

(*) 

46,638 
161,112 
383,254 

652,754 

742,146 

1,046,602 

1,234,520 

1,313.437 

1,309,986 
1,358,830 
1,221,123 
1,166,849 
1,068,939 

4,085,357 

1,904,841 

832,743 

906,013 

310,769 

57,480 

U,842 

1,605 

557 



75 

(*) 

20,504 

76,367 

214,297 

324,333 
418,717 
531,186 
570,754 
612,973 

561,338 
614,370 
494,822 
472,899 
422,682 

,567,794 
746,234 
351,416 
459,520 
208,192 

55,498 

16,635 

1.838 

145 



4,330 

11,803 

58,622 

198,387 

431,148 

734,919 

890,909 

1,263,457 

1,544,383 

1,616,383 

1,648,520 
1,722,520 
1,582,474 
1,508,629 
1,398,188 

5,498,804 
2,576,880 
1,121,070 
1,233,129 
463,273 

89,672 
18,881 
2,633 
1,024 



369 

3,405 

20,940 

91,450 

214,851 

438,755 

567,502 

857,484 

1,103,008 

1,298,720 

1,460,222 
1,631,714 
1,641,660 
1,684,439 
1,690,317 

7,711,945 
4,581,898 
2,447,644 
3,684,555 
2,377,582 

899,724 
423,133 
142,379- 
157,592 



(*) 

11,088 
49,091 
17 5,249 
394.278 

688.697 

823,930 

1,179,576 

1,422,395 

1,545,766 

1,579,228 
1,661,270 
1,515,087 
1,468,860 
1,358,394 

5,387,609 
2,537,633 
1,105,233 
1,215,332 
455,661 

88,417 

18,572 

2,601 

1,012 



(*) 

895 
10,155 
55,352 

100,050 

191,595 
241,912 
313,064 
446,851 

470.762 

513.993 
551,617 
530.268 
569.844 
531.491 

2,330,336 
1,396,948 

776,081 
1,262,884 

967,510 

535,163 
390,501 
188,205 
385,467 



4,647,943 



1,086,216 



447,482 



2,883,509 
15.277,083 
23,622,638 
54,882,100 



1,216,503 
5.388,451 
6.174.887 
8,132,623 



926,615 
2,974,319 
2,657,070 
3,541,840 



1,394,451 
6,489,847 
7,919,848 
11,031,704 



778,147 
4,660,444 
8,199,333 
22,528,160 



1,238,383 
6,068,603 
7.636.493 
10.836,593 



340,470 
1,850,010 
2,727,339 
8,290.672 



5.6 
4.7 
1.7 
0.7 
0.2 

0.4 
0.4 
0.7 
0.4 
0.6 

0.1 
0.2 
0.2 
0.1 
0.3 

(') 
0.2 
0.1 
0.1 
(') 



0) 
(2) 



34.3 
33.2 
9.5 
0.2 
0.9 

0.3 
0.4 
0.4 
0.1 
0.3 

(') 
0.3 
0.3 
0.1 
0.2 

(') 
0.2 
(') 
(') 
(') 

0.3 
0) 
(') 
<^) 



(') 
0.3 
0.1 
(') 



(b) 



6.5 
0.3 
0.1 
0.5 
1.2 

3.0 
1.2 
3.1 
2.2 
0.2 



0.6 
0.6 
0.8 

0.1 
0.6 
0.9 
0.2 
0.2 

0.5 



8.9 
15.9 
8.9 
2.6 
1.3 

3.0 
0.5 
3.8 
1.4 
1.0 

0.4 
0.2 
0.8 
0.3 
0.4 

(') 
0.4 
0.8 
0.3 



0.4 

0) 



0.7 
0,2 
0.2 



Individual Returns/1972 • Deductions and Exemptions 

Table c.-^'-RETURNS WITH ITEMIZED DEDUCTIONS: DEDUCTIONS BY TYPE AND BY SIZE OF ADJUSTED GROSS INCOHE--Contlnued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross Income 



Interest paid 



Number of 
returns 



Casualty or theft 
loss (net) 



Number of 
returns 



Child and dependent 
care expenses 



Number of 
returns 



Total other 

miscellaneous deductions 



Number of 
returns 



Type not specified 



Number of 
returns 



All returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under 52,000 

$2,000 under 53,000 

$3,000 under 54,000 

54,000 under 55,000 



55,000 under $6,000.. 
56,000 under $7,000.. 
57,000 under 58,000.. 
$8,000 under $9,000.. 
59,000 under 510.000. 



510,000 under 511,000. 

$11,000 under $12,000. 

512,000 under 513,000. 

513.000 under $14,000. 

$14,000 under $15,000. 



$15,000 under 520,000.. 
520,000 under 525,000.. 
$25,000 under $30,000.. 
$30,000 under 550,000.. 
$50,000 under $100,000. 



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



Taxable returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under 52,000 

52,000 under 53,000 

$3,000 under $4,000 

$4,000 under $5,000 



55,000 under $6,000.. 
$6,000 under $7,000.. 
57,000 under $8,000.. 
58,000 under $9,000.. 
$9,000 under 510,000. 



510,000 under $11,000. 
511,000 under 512,000. 
$12,000 under $13,000. 
513,000 under $14,000. 
$14,000 under 515,000. 



515,000 under $20,000.. 
520,000 under $25,000.. 
525,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 



5100,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under 51,000,000. 
$1,000,000 or more 



Total nontaxable returns. 



All returns, summary: 

Returns under $5.000 

Returns $5,000 under 510,000.. 
Returns $10,000 under 515,000. 
Returns 515,000 or more 



(13) 



21,508 
47,550 
118,257 
254,432 
463.376 

683,951 

788,871 

1.145.075 

1,391,987 

1,498,442 

1,515,001 
1,616,505 
1,503,191 
1,416,385 
1,329,632 

5,150,784 
2,347,592 

986,606 
1,044,001 

376,301 

70,649 

14,875 

2,134 

835 



(*) 
4,833 

29,108 
126,705 
301,755 

563,093 

698,476 

1,063,900 

1,344,269 

1,464,326 

1,498,055 
1,604,070 
1,491,985 
1,409,249 
1,325,382 

5,140,785 
2,343,190 

983,806 
1,041,847 

374,933 

70,352 

14,797 

2,121 

829 



890,064 



905,123 
5,508,326 
7,380,714 
9,993,777 



27,347,086 



20,872 

33,205 

78,508 

165,217 

312,147 

441,266 

538,700 

858,464 

1.069.750 

1,255,393 

1,324,400 
1,529,081 
1,573,497 
1,508,996 
1,464,178 

6,062,751 
3,141,745 
1,535,066 
2,103,204 
1,347,443 

540,410 

272,906 

90,430 

79,457 



1,718,104 



(*) 
1,742 
9,161 
12,834 
31,941 

51,541 
51,768 
77,800 
94,862 
93,881 

102,808 
106,988 
103,524 
95,247 
94,110 

366,805 
190,535 
85,746 
97,549 
37,163 

8,733 

2,259 

388 

170 



(*) 
4,935 
6,562 
7,202 

24,312 

23,567 
24,023 
86,897 
43,573 
61,638 

47,911 
61,735 
55,877 
54,839 
46,552 

169,484 
99,058 
48,578 
75,561 
63,413 

24,995 

7,603 

3,806 

759 



12,819 
28,426 

44,121 
63,718 
114,722 
118,045 
114,380 

118,024 
126,955 
123,368 
131,707 
124,796 

387,079 

46,727 

5,374 

2,586 

175 

(♦) 



3,371 

4,401 
19,640 

36,112 
48,068 
78,604 
71,091 
70.689 

72,884 
89,813 
84,273 
98,497 
83,709 

287,154 

31,999 

2,483 

1,232 

63 

(*) 



22,268,820 



19,598 

50,994 

148,354 

293,244 

472,789 

656,859 

767,751 

1,070,290 

1,351,670 

1,396,737 

1,422,069 
1,513,853 
1,377,785 
1,304,538 
1,197,004 

4,692,870 

2,178,246 

921,982 

970,689 

365,088 

75,975 

16,979 

2,488 

968 



7,581,539 



12,412 
7,091 
19.754 
44,324 
62,228 

107,269 
129,510 
208,936 
315,164 

306,771 

346,877 
404,928 
406,788 
381,238 
353,788 

,494,048 
835,412 
427,486 
705,362 
503,644 

249,656 
143,875 
50,279 
64 , 699 



824,761 



1,521,306 



1,047,507 



21,454,362 



7,275,520 



(♦) 

1,841 
12,686 
59,688 
151,376 

309,030 
428,282 
745,194 
999,808 
1,189,481 

1,291,463 
1,503,182 
1,547,391 
1,491,379 
1,453,178 

6,005,928 
3,112,260 
1,510,171 
2,071,998 
1,307,388 

519,315 

258,096 

86,739 

71,790 



(*) 

7,262 
23,041 

35,991 
47,328 
65,651 
89,244 
90,520 

101,377 
105,342 
100,028 
91,762 
93,683 

365,471 
190,236 
85,635 
97,059 
36,948 

8,658 

2,252 

386 

168 



(•) 

3,908 
13,331 

14,674 
18,840 
22,860 
36,363 
45,714 

45,026 
52,318 
43,628 
37,977 
41,366 

157,936 
91,990 
46,588 
70 , 354 
50,476 

20,909 

7,406 

1,783 

758 



4,771 
21,860 

34,515 
58,053 
110.617 
115,535 
113,155 

117,023 
124,964 
123,201 
131,676 
124,793 

386,343 
46,653 

5,374 
2,586 

175 

(*) 



2,122 
14,014 

27,065 
43,727 
75,017 
68,835 
69,173 

71,879 
87,661 
83,883 
98,489 
83,703 

286,170 

31,987 

2,483 

1,232 

63 



(♦) 
7,153 

41,800 
156,007 
324,412 

560,558 

699,954 

1,003,142 

1,312,140 

1,367,208 

1,408,776 
1,502,932 
1,367,859 
1,299,521 
1,194,110 

4,684,038 

2,174,929 

918,793 

969,082 

363,901 

75,711 

16,905 

2,475 

963 



(*1 

617 

5,513 

25,083 

40,490 

83,132 
113,119 
185,672 
301,244 
285,633 

341,782 
388,965 
399,442 
369,147 
344,730 

1,473,412 
823,611 
418,465 
699,503 
486,904 

241,893 
139,429 
48,509 
58,900 



1,219,316 



77,222 



218,254 



814,458 



306,018 



609,949 
4,163,573 
7,400,152 
15,173,412 



56,227 
369,852 
502,677 
789,348 



43,149 
239,699 
266,912 
493,257 



46,815 
454,986 
624,850 
441,953 



27,413 
304,564 
429,175 
322,936 



984,979 
5,243.307 
6,815,249 
9,225,285 



145,810 
1.067,650 
1,893,620 
4,474,460 



5,696 
5,551 



(*) 
(*) 



3,042 



8,198 
3,150 

7,370 
3,609 

1,948 

241 

30 
5 



(*) 
(*) 
(•) 



8,984 

8,137 
3,150 

6,949 
3,609 

1,948 

216 

30 

4 



11,247 

7,789 

20,498 

13,203 



5,038 
6,918 



(*) 
(*) 



5,639 



24,301 

17,525 
7,210 

33,331 
11,965 

7,226 

3,947 

503 
392 



(♦) 
(*) 
(*) 



24,052 

17,403 
7,210 

20,808 
11,965 

7,226 

2,337 

503 
93 



11,957 
16,825 
49,036 
57,364 



**See Sampling Variability in Section 7 for interpretation and limitation of these coefficient of variation estimates. 

C*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 

^Less than 0.05 percent. 

■^Returns in these cells are not subject to sampling variability. 

NOTE: Amount detail may not add to total because of rounding. 



94 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.5— RETURNS WITH ITEKCIZED DEDUCTIONS: ITEMIZED DEDUCTIOfiS AS A PERCENT OF ADJUSTED CKC6S INCCME BY SIZE OF ADJUSTED GROSS INCCME 
[ah figures are estimates based on samples — money ajnounts are in thousands of dollars] 



Size of adjusted gross inccme 



Itemised deductions 



Number of 
returns 



Itemized deductions as a percent of adjusted gross inoonie 



Under 5 percent 



Number of 
returns 



5 under 10 percent 



Number of 

returns 



10 under 11 percent 



Number of 
returns 



11 under 12 percent 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 raider $50,000 

$50,000 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 



96,665,330 



65,346 



338,831 



1,081,233 



1,430,111 



40,231 
104,058 
230,665 
419,869 
660,056 

898,248 
1,006,851 
1,354,955 
1,601,850 
1,660,487 

1,672,195 
1,741,482 
1,599,540 
1,524,537 
1,409,361 

5,523,687 
2,588,191 
1,126,983 
1,238,556 
465,750 

90,127 
18,991 
2,649 

1,030 



71,867 

194,383 

426,704 

834,791 

1,355,765 

1,947,591 
2,205,287 
3,158,341 
3,771,334 
4,194,530 

4,385,146 
4,937,526 
4,835,328 
4,819,007 
4,645,631 

19,770,095 
10,881,500 
5,639,439 
8,346,982 
5,497,066 

2,317,727 

1,260,749 

479,507 

689,034 



(•) 

14,531 



(•) 
(•) 
(•) 



(•) 



(•) 
2,541 
1,785 
4,736 
18,789 

8,298 
2,493 

442 
194 



(») 



(*) 
(•) 
(•) 



(•) 



(•) 

1,556 

1,699 

6,542 

53,247 

38,695 

22,060 

7,674 

8,432 



(«) 

12,593 
(-) 

5,923 

4,181 
(•) 

6,751 
83,517 

100,737 
187,785 
100,662 

20,068 

3,388 

316 

UO 



1,274 
(-) 

7,344 
(-) 

6,237 

4,685 
(•) 

9,507 
179,443 
241,906 
583,071 
516,967 

198,162 
69,726 

15,358 
15,288 



(«) 
(•) 



(•) 
(•) 



(•) 

36,949 
125,705 
66,335 
65,831 
24,764 

3,807 

602 

64 

24 



(-) 
(•) 



(-) 
(-) 



3,975 

(•) 

74,882 
293,763 
189,522 
255,865 
170,263 

51,179 
17,603 
4,482 
9,151 



(•) 
(•) 



(-) 
(♦) 



!| 



(•) 

123,605 
L46,631 
64,409 
71,820 
23,813 

3,642 
570 
62 
25 



(■) 

(-) 



(•) 
(•) 



(-) 

263,720 
373,616 

201,125 
308,727 
130,869 

53,720 
18,208 
4,668 
5,244 



1,454,929 
6,522,391 
7,947,115 
11,055,964 



2,883,509 
15,277,083 
23,622,638 

54,882,100 



14,782 

(-) 
(•) 
40,541 



804 
(-) 
(-) 
l>i0,548 



11,403 

18,670 

11,593 

503,334 



2,003 

12,462 

12,604 

1,829,423 



(*) 

4,345 
324,081 



(•) 
5,490 
1,066,710 



12,795 

6,733 
434,532 



10,733 

9,480 
1,409,896 



Itemized deductions as a percent of adjusted gross income — Continued 



Size of adjusted gross income 



12 under 13 percent 



Number sf 
returns 



13 under L4 percent 



Number of 
returns 



14 under 15 percent 



Number of 
returns 



15 under 16 percent 



Number of 
returns 



16 under 17 percent 



Number of 
returns 



(11) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

$1 under $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 raider $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,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 

$lflO,0OO 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 $50,000 or more 

Footnotes at end of table. 



578,147 



1,818,475 



761,863 



2,373,335 



971,734 



3,909,015 



4,297,464 



(•) 
(-) 
(•) 
(•) 



(■) 
7,392 



7,679 

2,447 

229,580 
155,346 
71,566 
71,803 
23,292 

3,415 
536 

60 
21 



(•) 
(■) 

(-) 
(•) 



(•) 



11,487 
4,413 

511,304 
430,672 
243,432 
323,354 
193,133 

54,742 
18,725 
5,004 
7,097 



(•) 

(-) 
(■) 
(•) 



(•) 

(•) 

(•) 
11,331 
10,835 
63,869 

822,472 
532,226 
259,042 
354,997 
206,035 

59,702 
19,265 
4,519 
5,567 



(•) 



(•) 



12,953 

25,071 
20,212 
15,478 
36,468 
86,066 

399,712 
185,372 
67,234 
75,865 
22,407 

3,149 
496 

67 
16 



(•) 

(•) 



17,947 

38,620 
34,350 
28,586 
73,186 
181,907 

994,939 
594,932 
267,049 
403,019 
213,296 

58,971 
19,896 
6,597 
3,924 



(•) 



(•) 
(•) 



!! 



13,467 

46,986 
35,199 

86,244 
91,337 
101,347 
1U,325 
98,923 

410,320 
183,256 
72,707 
69,749 
21,194 

3,090 

471 

70 

17 



(•) 



(-) 
(*) 



62,462 
126,542 

140,274 
163,059 
196,940 
239,561 
222,509 

1,097,974 
631,067 
305,774 
397,926 
214,344 

61,226 

20,564 

7,076 

4,369 



(■) 
(-) 
(•) 
(■) 

(■) 

1,502 
23,626 
81,474 
76,169 

104,527 
110,491 
117,139 
116,336 
106,263 

420,149 

172,924 

73,871 

69,263 

19,671 

2,904 

463 

48 

11 



(-) 
(-) 
(•) 
(-) 

(•) 

1,679 
36,517 
114,274 
113,821 

181,543 
209,667 
242,183 
259,632 
254,242 

1,189,688 
631,185 
330,493 
414,803 
212,429 

62,904 

21,174 

5,308 

2,482 



(•) 
7,465 
10,126 
555,724 



(••) 
8,502 
15,905 
1,792,512 



(") 
9,119 
52,370 
697,142 



(•) 

9,987 

93,795 

2,263,824 



(•) 
31,963 

183,295 
754,318 



(•) 

37,470 

356,648 

2,562,623 



(•) 

145,652 
492,177 
760,374 



(•) 

204,320 

962, X3 

2,740,320 



(-) 

194,115 
555,256 
759,309 



(•) 

277,388 
1,147,267 
2,870,467 



Individual Returns/1972 • Deductions and Exemptions 



95 



Table 2.5— RETURNS WITH ITEMIZED DEDUCTIONS: ITEMIZED DEDUCTIOMS AS A PERCENT OF ADJUSTED CROSS INCCME BY SIZE OF ADJUSTED CROSS INCCME— Continued 
[a11 figures are estimates based on samples — money amoimts are in thousands of dollars] 



Size of adjusted gross income 



Itemized deductions as a percent of adjusted gross income—Continued 



17 under 13 percent 



Number of 
retiims 



18 under 19 percent 



Number of 
returns 



19 under 20 percent 



Number of 
returns 



20 under 25 percent 



Number of 
returns 



25 under 30 percent 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$L4,000 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 mare 

Returns under $5,000 

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



1,602,100 



1,553,997 



4,621,973 



13,755,967 



(*) 
7,590 

9,814 

52,7C4 
39,053 
102,864 

122,164 
137,370 
126,290 
120,530 
112,391 

405,639 
163,853 

68,809 
61,038 
18,383 

2,818 

470 

57 

12 



(■) 
5,375 



10,168 

70,351 
131,866 
171,010 

225,139 
276,579 
275,868 
284,240 
285,208 

1,220,259 
634,393 
327,555 
394,103 
209,039 

63,775 
22,580 
6,495 
3,5U 



i! 



(•) 

10,901 



(«) 
16,782 
61,958 
97,380 

120,513 

119,313 
120,692 
116,460 
121,487 
105,329 

372,233 

150,342 

62,069 

57,889 

16,720 

2,438 

434 

60 

13 



(•) 

7,540 



(*) 

21,192 

86,853 

152,757 

209,764 

232,321 
257,025 
269,834 
302,586 
282,355 

1,182,361 
615,446 
312,230 
391,066 
202,691 

59,661 

22,124 

7,475 

5,923 



(•) 

(-) 
(•) 
(-) 

(•) 
16,670 
54,422 
90,449 
95,435 

110,326 
136,291 
119,573 
94,205 
99,345 

345,443 

136,453 

54,923 

53,721 

14,285 

2,407 

436 

60 

13 



(•) 

(•) 
(•) 
(■) 

(•) 

21,906 
78,979 
151,762 
177,405 

225,339 
305,361 
291,562 
247,078 
281,555 

1,153,694 
590,534 
290,657 
389,649 
180,560 

60,331 

23,497 

7,739 

4,495 



(-) 
5,932 

3,235 
15,489 

96,399 
218,073 
381,545 
424,737 
426,054 

473,493 
491,714 
440,215 
444,284 
367,974 

1,271,441 

489,798 

132,893 

132,045 

56,369 

9,550 
1,799 

209 
77 



(•) 
3,923 
2,756 
16,427 

129,096 
323,591 
639,706 
316,995 
91A,929 

1,125,642 
1,261,528 
1,228,453 
1,339,118 
1,185,782 

4,359,229 

2,408,707 

1,100,615 

1,491,507 

823,740 

276,718 
112,467 
31,396 
32,753 



3,941 

12,019 
71,378 

194,190 
229, ISJ 
2U,203 
266,501 
232,704 

272,536 
288,253 
280,754 
232,974 
203,004 

630,840 

235,639 

38,148 

92,932 

30,996 

5,843 

1,296 

170 

61 



12,079 
93,345 

294,041 
411,358 
438,824 
622,665 
730,616 

779,044 
903,708 
958,694 
851,358 
794,716 

2,937,895 

1,411,751 

648,233 

935,899 

552,887 

208,965 
99,123 
31,910 
32,539 



7,841 
254,435 
618,745 
721,079 



5,417 

383,394 

1,347,035 

2,881,712 



U,152 
297,316 
583,281 
662,248 



7,574 

471,302 

1,344,121 

2,798,930 



(♦) 

262,010 

559,740 

607,741 



(«) 

435,562 
1,350,395 
2,701,206 



27,207 
1,547,308 
2,222,680 
2,194,181 



24,025 
2,324,317 
6,140,524 
11,137,132 



92,838 
1,136,755 
1,277,526 
1,085,925 



Ul,641 
2,497,504 
4,287,520 
6,359,302 



Itemized deductions as a percent of adjusted gross inccme — Continued 



Size of adjusted gross income 



30 under 40 percent 



Number of 
returns 



40 under 50 percent 



Number of 
returns 



50 under 60 percent 



Number of 
returns 



60 under 70 percent 



Number of 
returns 



70 under 80 percent 



Number of 
returns 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,CO0 

$13,000 under $14,000 

$14,000 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. 



6,077,677 



617,362 



3,246,256 



331,760 



159,802 



1,142,006 



(•) 
14,328 
24,344 
76,756 

226,561 

286,744 
267,922 
300,156 
299,506 
273,465 

227,351 
224,592 
185,407 
163,606 
137,625 

386,872 
131,939 
53,245 
61,732 
27,386 

6,371 

1,830 

295 

124 



(•) 

9,361 

20,871 

101,796 

359,903 

541,107 
539,759 
769,999 
868,646 
838,894 

811,283 
877,810 
737,134 
736,816 
668,934 

2,225,904 

980,208 
487,103 
739,667 
636,089 

294,334 
182,533 
68, 8U 
91,693 



9,904 
40,976 
39,347 
138,320 

137,354 
124,655 
123,724 

110,008 
91,248 

65,925 
76,187 
53,254 
41,580 
33,991 

85,341 
28,333 
15,846 
18,085 
U,359 

3,379 

1,095 

205 

85 



7,453 

52,177 

141,226 

280,326 

333,939 
361,490 
413,661 
411,041 
388,872 

307,743 
381,333 
294,083 
242,512 
216,794 

646,987 
272,638 
191,244 
301,994 
340,557 

200,258 
141,574 
63,168 
86,097 



(•) 
7,670 
36,937 
32,438 
75,203 

66,552 
66,137 
49,454 
48,357 
37,324 

29,122 
19,319 

18,405 
12,364 
9,377 

27,316 
8,147 
4,731 
9,397 
4,971 

2,220 
736 

137 
72 



(*) 

6,504 
51,399 
160,423 
185,650 

198,563 
236,774 
206,922 
223,645 

188,320 

165,531 
121,143 
124,901 
89,762 
76,351 

251,212 
100,584 
71,038 
192,479 
135,639 

161,868 

114,964 

51,130 

81,224 



(>) 
4,281 
30,034 
56,094 
51,414 

29,564 
29,924 
29,483 
21,756 

16,048 

11,132 
10,275 
8,285 
5,633 
3,144 

7,143 
3,312 
2,624 
5,456 
3,093 

1,358 

513 

108 

74 



(») 
4,675 
49,363 
124,997 
U8,696 

107,140 
124,234 
142,068 
119,715 

100,948 

73,922 
74,379 
66,544 
43,289 
29,287 

77,006 
55,992 
45,964 
126,176 
135,342 

119,406 
97,708 
48,237 

163,073 



(•) 
2,006 
15,076 
37,353 
18,195 

21,365 
7,170 

15,067 
5,667 
9,919 

2,990 
1,189 
1,765 
3,025 

2,760 

4,380 
2,593 
1,062 
4,309 
1,679 

737 

298 

54 

17 



(•) 

2,536 
29,149 
93,161 
61,328 

83,451 
34,791 
82,310 
36,376 
69,709 

23,L46 
10,420 
16,369 
29,734 
30,599 

55,159 
42,312 
22,666 
126,941 
86,005 

74,858 
54,692 
28,463 
32,243 



342,302 

1,427,793 

939,081 

669,794 



492,018 
3,658,405 
3,881,981 
5,756,346 



278,547 
536,939 
270,937 
163,728 



481,187 
1,909,002 
1,442,969 
2,244,517 



202,724 

267,824 

89,087 

57,727 



404,206 
1,054,225 

577,639 
1,210,139 



142,325 
126,775 
38,469 
24,191 



328,450 
594,106 
292,422 

873,903 



73,756 
59,188 
11,729 
15,129 



191,762 
306,637 
110,268 
533,339 



96 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.5--RETURMS WITH ITEMIZED lEDUCTIONS: ITHfiZED DEDUCTIONS AS A PERCENT CF ADJUSTED CKOSS INCCME K SIZE OF ADJUSTED GROSH INCOME—Continued 
[All figures are estimates based on samples — money omounts are in thousands of dollars] 



Size of adjusted gross inocme 



Itemised deductions as a percent of adjusted gross inccme — Continued 



I under 90 percent 



Number of 
returns 



90 under 100 percent 



Number of 
returns 



Number of 
returns 



Over 100 percent 



Number of 
returns 



(41) 



(42) 



(43) 



(«) 



(45) 



(46) 



(47) 



Total. 



94,488 



734,770 



49,472 



469,380 



186,536 



$1 under $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 $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 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 



(•) 
9,478 
14,331 
13,773 
11,932 

15,492 
4,600 
2,276 
1,020 
2,411 

4,173 
2,451 
2,495 
(») 

2,121 
1,803 
1,113 
1,629 
953 

473 
229 
44 

15 



(•) 
12,744 
32,896 
41,044 
44,831 

73,407 
24,714 
M,195 
7,040 
20,593 

37,371 

24,792 

27,266 
(•) 

31,776 
34,944 
24,874 
50,829 
56,591 

55,451 
58,110 
25,011 
24,915 



(■) 
5,298 
9,683 
8,204 
6,211 

3,501 
3,095 



1,228 

(-) 

1,725 
686 

1,292 
918 
543 

283 
154 
32 

17 



(") 

9,014 
24,763 

28,123 
27,627 

18,850 
19,979 



14,965 

(•) 

27,187 
U,677 
34,130 
34,700 
33,323 

37,2U 
42,993 
21,816 
29,762 



5,701 



(•) 

( 
( 

(* 



(•) 



4,494 
2,634 
2,260 



25,863 
36,726 
36,476 
22,894 

18,116 

14,578 
2,002 

11,531 
1,122 
1,015 

(•) 

2,346 

743 

485 

2,344 

4,255 
1,637 
1,214 
1,493 
914 

357 
136 
31 

11 



Returns under $5,000 

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



50,251 
25,799 

10,058 
8,380 



131,699 
139,949 
100,621 
362,501 



29,648 
12,943 
1,231 
5,650 



89,713 

88,860 

15,005 

275,802 



5,701 
3,261 

238 



17,049 
32,057 
19,399 



140,075 
30,248 
6,165 

10,048 



(48) 



69,343 
134,718 
153,421 

114,475 
114,560 

138,971 
13,353 

134,274 
13,643 
16,847 

(•) 

33,403 
12,057 
16,351 
47,388 

134,732 
50,835 
42,568 
63,353 
89,454 

62,412 
46,670 
24,534 
31,938 



586,522 
322,593 
112,344 

551,495 



(») Estimate is not shown separately- because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.6— RETUBJIS WITH ITEMIZED DEDUCTIONS: SIZE OF TOTAL ITEMIZED DEDUCTIONS BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estimates based on samples --money amounts are in tnojsands of dollars] 



97 



Size of adjusted gross inccme 



Size of adjusted gross inccone 



Total 

$1 under $1,000 

*1,000 under 42,003 

$2, OX under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under 46,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,0X under $13,000 

$13,000 under $14,000 

$W,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 $100,030 

$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 

$1 under $1, 000 

$1,000 onder $2,000 

$2,000 under $3,000 

$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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $25,000 , 

$25,000 under $30,000 , 

$30,OX under $50,000 , 

$50,000 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, OX under $10,0X.. 

Returns $10,000 under $15, OX. 

Returns $15, OX or more 



Itemized deductions 



Number of 
returns 



(1) 



26,980,399 



40,281 
10i,058 
230,665 
419,869 
660,056 

893;248 
1,006,851 
1,354,955 

1,601,350 
1,660,487 

1,672,195 
1,741,482 
1,599,540 
1,524,537 
1,409,361 

5,523,687 
2,588,191 
1,126,983 
1,238,556 
465,750 

90,127 
18,991 
2,649 

1,030 



1,454,929 
6,522,391 
7,947,115 
11,055,964 



(2) 



96,665,330 



71,867 

194,383 

426,704 

834,791 

1,355,765 

1,947,591 
2,205,287 
3,158,341 
3,771,334 
4,194,530 

4,385,146 
4,937,526 
4,835,323 
4,819,007 
4,645,631 

19,770,095 
10,381,500 
5,639,439 
8,346,982 
5,497,066 

2,317,727 

1,260,749 

479,507 

689,034 



2,833,509 
15,277,083 
23,622,633 

54,882,100 



Size of total itemized deductions 



Under $500 



Number of 
returns 



(3) 



13,086 
12,373 
7,391 



10,609 



(») 



50,379 
10,609 

3,126 



(') 



1,621 
3,333 
1,789 

3,194 



2,361 



(») 



9,937 
2,362 
(♦) 

829 



$500 under $1,000 



Number of 
returns 



(S) 



171,031 



5,777 
30,119 
38,204 
20,613 
20, 684 

19,605 
7,122 









3,903 



200 
3 



115,397 
49,412 
(•) 
4,106 



(6) 



134,360 



4,461 
21,422 
29,399 
17,206 
15,982 

15,730 
6,060 

18, 963 



(•) 
(*) 



153 
2 



88,470 
40,753 
(♦) 
3,291 



$1,000 under $1,500 



Number of 
returns 



('■) 



1,372 
15,305 
77, 198 
104, 249 
150,102 

1%!,520 
159,933 
246, 558 
205,073 
92,239 

14,013 
6,493 

(•) 
3,353 

(•) 

3,101 

j 1,969 
687 

173 
3 



343,726 

896,323 

29,320 

5,933 



1,740,037 



2,240 

18,527 

101, 231 

140,103 

201,351 

260,614 
217,596 
338,663 
235,444 
129,043 

19,020 
7,355 

(») 
4,011 

(♦) 

4,033 

2,485 

833 

212 
4 



463,457 

1,231,361 

37,653 

7,567 



Size of total itemized deductions — Continued 



$1,500 under $2,000 



Number of 

returns 



(9) 



2,385 
20,331 
41,920 
127,465 
220,428 

310,573 
361,937 
430,925 
510,188 
492,138 

459,796 

279,519 

120,407 

27,379 

13,650 

27,334 

4,193 

2,323 

1,065 

311 

(•) 



412,529 

2,105,761 

901,251 

35,300 



(10) 



6,101,134 



4,290 
36,056 
72,214 
220,974 
379, 173 

536,429 
630,774 
750,335 
397,536 
857,687 

823,515 

517,864 

228,816 

52,861 

25,979 

51,375 
7,755 
4,436 
1,912 

561 

(•) 



712,707 
3,672,812 
1,649,035 

66,581 



,000 under $2,500 



Number of 
returns 



(11) 



5,297,235 



3,716 
9,602 
26,211 
79,616 
123,167 

169, 746 
210,981 
265,876 
366,841 
435,914 

479,580 
532,741 
493,502 
435,304 
339,202 

972,007 

252,512 

62,121 

32,796 

5,410 

397 

36 

5 



242,312 
1,449,358 
2,280,329 
1,325,236 



(12) 



8,621 

20,935 

58,793 

178,374 

274,120 

373,381 
463,640 
594,747 
820,447 
975,645 

1,074,565 

1,193,038 

1,111,479 

930,497 

765,674 

2,207,131 

575,628 

141,294 

74,953 

12,354 

901 
82 
11 
4 



$2,500 under $3,000 



Number of 
returns 



(13) 



7,976 

1,465 

12,634 

40,473 

63,720 

87,621 
114,324 
166,605 
216,534 
250,461 

319,444 
372,020 
356,227 
361,065 
368,767 

1,179,045 

361,766 

103,485 

58,983 

8,306 

657 
65 



540,842 
3,227,860 
5,125,253 
3,012,413 



(14) 



126,268 

835,545 

1,777,523 

1,712,316 



22,343 
3,903 

34,323 
110,557 
171,080 

239,051 
316,318 
453,094 
592,737 
678,641 

872,185 

1,014,486 

977,248 

988,471 

1,012,596 

3,237,377 
996,930 
284,753 
163,253 
22,872 

1,819 

177 

19 

5 



342,206 
2,279,841 
4,864,986 
4,707,206 



$3,000 under $4,000 



Number of 
returns 



(15) 



5,790,710 



(•) 
3,553 
10,403 
19,320 
46,166 

72, 105 
103,869 
139,332 
193,867 
233,955 

253,429 
349,391 
412,318 
455,731 
424,310 

1,813,943 

790,057 

252,463 

169,592 

23,370 

1,803 

167 

11 



80,447 

753, 173 

1,900,679 

3,056,406 



(16) 



19,923,755 



(•) 
12,361 
34,319 
64,507 

157,092 

247,491 
375,915 
475,167 
655,642 

809,383 

380,918 
1,182,637 
1,409,341 
1,548,609 
1,461,296 

6,276,960 

2,756,988 

834,092 

598,506 

82,132 

6,364 
597 
37 



271,629 
2,563,599 
6,482,301 
10,605,725 



Footnote at end of table. 



individual Returns/1972 • Deductions and Exemptions 

Table 2.6--RETtmNS WITH ITEMIZED nEDUCTIONS: SIZE OF TOTAI. ITBMIZID DEDUCTIONS BY SIZE OF ADJUSTED GSOSS 11ICOME--Continued 
[All figures are estimates based on samples--money amounts are in thousands of dollars] 



Size of adjusted gross income 



Size of total itemized deductions — Continued 



$4,000 under $5,000 



Number of 

returns 



,000 under $7,500 $7,500 under $10,000 



Number of 
returns 



Number of 
returns 



$10,000 or more 



Number of 
returns 



(17) 



(18) 



(20) 



(21) 



(22) 



(23) 



Total 

$1 under $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 $11,000 

iu,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



12,861,900 



2,394,052 



14,162,203 



586,424 



589,594 



(•) 
5,157 
7,805 
12,101 
13,119 

22,058 
28, 616 
55,680 
62,852 
87,923 

81,630 
133,385 
125,687 
155,447 
160,617 

895,632 
559,906 
259,443 
194,748 
31,714 

2,221 

191 

15 

1 



(•) 

23,069 
34,714 
52,517 
58,897 

97,072 
124,760 
247,753 
277,325 
391,359 

363,352 
590,427 
553, 162 
682,861 
709,799 

3,956,088 

2,496,190 

1,160,747 

875,785 

143,145 

10,015 

858 

67 

4 



(») 
3,281 
8,238 
4,446 
11,227 

16,126 
9,726 
28,386 
35, 503 
44,267 

49,437 
60,351 
74, 676 
69,540 
85,368 

529,838 
514,488 
332,497 
416, 183 
92,380 

6,710 

541 

39 

9 



(«) 
17,967 
49,694 
25,557 
54,150 

95,273 

56,786 

157,323 

199,261 

262,245 

287,596 
354,788 
435,731 
406,096 
497,229 

3,062,355 
3,022,840 
1,991,530 
2,550,067 
575,278 

42,554 

3,414 

251 

54 



1,436 



4,338 

3,284 
901 
6,883 
3,439 
7,693 

6,873 
4,695 
9,444 
10,486 
9,746 

71,375 
72,805 
74,027 
202,164 
38,241 

7,943 

600 

40 

11 



12,783 

38,622 

30,752 
7,947 
63,373 
28,932 
66,438 

58,565 
39,615 
77,973 
89,098 
81,915 

596,870 
612,373 
622,251 
1,732,944 
768,765 

69,735 

5,281 

348 

95 



82 
2,348 
541 
169 
998 

2,372 
296 

4,679 
675 
846 

361 
2,643 
2,900 
4,904 
6,046 

24,157 
29,160 
38,839 
160,807 
215,545 

70,305 
17,379 
2,532 
1,005 



40,972 

257,129 

656,766 

1,943,871 



181,131 
1,138,270 
2,899,601 
8,642,898 



27,937 

134,008 

339,372 

1,892,685 



161,531 

770,889 

1,981,441 

11,246,342 



5,774 
22,200 
41,244 
517,206 



51,405 

197,442 

347,166 

4,409,167 



4,138 

8,868 

16,859 

559,729 



(24) 



12,622,786 



1,232 

32,198 

9,668 

3,507 

13,539 

50,832 
5,159 

71,141 
9,563 

15,200 

4,294 
36,608 
36,667 
65,829 
89,218 

375,811 

409,673 

548,637 

2,345,180 

3,891,573 

2,186,232 
1,250,329 

478,775 
688,871 



60,193 

151,895 

232,616 

12,173,081 



{*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1972 • Deductions and Exemptions 



99 



T^ble 2.7— RETURNS WITH MEDICAL AND DENTAL EXPENSES DEDUCTION; MEDICAL AND DENTAL EXPENSES DEDUCTED BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estimaces based on a amp lea --money amounts are In thousands of dollars! 





Total 


Deductible 


half of insurance premiums 


Medical and dental expense In excess of 
3 percent of adjusted gross income 




Number of 
returns 


Adjusted 
gross 
Income 


Total 

Itemized 

deductions 


Medical and 

dental 

expenses 

deduction 


Number of 
returns 


Adjusted 
gross 
income 


Amount 


Number of 
returns 


Adjusted 
gross 
income 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 




20,912,464 


325,964,719 


74,659,451 


10,099,843 


18,440,174 


295,390,381 


2,021,011 


13,271,621 


168,632,172 


8,078,832 






$1 under $1 000 


25.655 

74,670 

185,403 

346,951 

583,824 

785,332 

841,620 

1,128,092 

1,286,448 

1,346,959 

1,324,680 
1,370,761 
1,230,658 
1,174,004 
1,074,784 

4,095,781 

1,909,032 

835,991 

908,378 

311,721 

57,664 

11,884 

1,612 

560 


14,709 

121,202 

483,317 

1,233,034 

2,641,196 

4,338,642 
5,488,444 
8,455,288 
10,954,798 
12,795,240 

13,906,305 
15,747,420 
15,391,411 
15,829,999 
15,567,874 

70,584,704 
42,320,986 
22,730,154 
33,661,195 
20,562,363 

7.532,204 
3,327,487 
1,083,755 
1,192,992 


59,395 
160,626 
351,641 
722,481 
1,213,768 

1,721,855 
1,872,931 
2,688,845 
3,105,103 
3,462,838 

3,545,185 
3,977,223 
3,817,446 
3,789,280 
3,641,159 
15,003,634 
8,259,030 
4,291,996 
6,236,978 
3,759,175 

1,526,248 
792,229 
295,920 
364,465 


16,273 

78,150 

145,864 

284,531 

401,797 

526,439 
531,921 
640,978 
626,631 
648,349 

582,048 
629,572 
505,504 
484,063 
455,882 

1,626,997 
755,809 
381,587 
487,753 
214,429 

56,483 

16,798 

1,839 

146 


17,828 

57,844 

152,049 

282,255 

495,195 

657,792 

695,238 

922,620 

1,096,219 

1,136,072 

1,158,546 
1,189,381 
1,096,221 
1,034,185 
958,918 

3,703,486 

1,769,731 

783,779 

863,019 

300,068 

55,999 

11,582 

1,590 

557 


9,553 

94,890 

396,366 

1,002,348 

2,248,456 

3,627,773 
4,531,159 
6,913,942 
9.343,363 
10.795.597 

12.161.186 
13,664,296 
13,708,403 
13,945,303 
13,891,141 

63,858.262 
39.243,965 
21,319,694 
31,998,138 
19,817,949 

7,313,709 
3,246,434 
1.069,228 
1,189,226 


1,614 

7,208 

16,350 

37,099 

54,483 

72,461 
76,234 
101,510 
121,128 
122,143 

125,210 
126,848 
116,162 
108,944 
103,955 

395,807 
194,110 

89,322 
104,520 

37,407 

6,914 

1,344 

178 

60 


24,367 

69,663 

174,198 

312,178 

543.837 

671,322 
718,651 
917,771 
988,139 
1.013.724 

923.823 
975.916 
796.207 
743,031 
666,757 

2,199,238 
857,616 
335,992 
276,967 
54,863 

6,291 

977 

85 

8 


13,886 

111.660 

453,701 

1,111.132 

2.462,060 

3,712,538 
4,689,763 
6,888,082 
8,408,454 
9,627,742 

9,696,403 
11,213,973 

9,959,859 
10,019,760 

9,653,367 

37,765,457 
18,957,720 

9,118,625 
10,103,042 

3,520,571 

813,787 

263,334 

56,468 

10 , 788 


14,658 




70,942 




129,514 




247,432 




347,313 




453,978 




455,687 




539,468 




505,503 




526,206 




456,839 




502,724 




389,342 




375,120 


$14,000 under $15,000 


351,927 
1,231,189 




561,699 




292,265 




383,233 




177,022 




49,570 


$200 000 under $500 000 


15,454 




1,661 
86 




19,826,248 


320,045,996 


70.722.113 


8,743,484 


17,552,193 


290,562,356 


1,911,375 


12,273,142 


163,403,141 


6,832,107 








(*) 
6,859 

46,638 
161,112 
383,254 

652,754 

742,146 

1,046,602 

1,234,520 

1,313,437 

1,309,986 
1.358,830 
1,221,123 
1,166,849 
1,068,939 

4,085,357 

1,904,841 

832.743 

906,013 

310,769 

57,480 

11,842 

1,605 

557 


(*) 

11,552 

123,734 

580,303 

1,742,819 

3,614,529 
4,844,779 
7,842,481 
10,511.574 
12.476.631 

13.752.172 
15,610,950 
15,273,348 
15,734,095 
15,484,032 

70,407,746 
42,228,690 
22,641,249 
33,570,586 
20,502,730 

7,508,272 
3,316,175 
1,079,401 
1,186,353 


(*) 
3.528 

57.280 
261.900 
673.698 

1,243.907 
1.533.747 
2.307,719 
2,873,575 
3,295,269 

3,470,035 
3.890.437 
3.748.851 
3.716.754 
3.577.472 

14.865.711 
8.186.733 
4.225.645 
6.161.562 
3.700.628 

1.500.488 
779,820 
290,906 
356,161 


(*) 
895 

20,504 

76,367 

214,297 

324,333 
418,717 
531,186 
570,754 
612,973 

561,338 
614,370 
494,822 
472,899 
422,682 

1,567,794 
746,234 
351,416 
459,520 
208,192 

55,498 

16,635 

1,838 

145 


(*) 

(*) 

35,204 
130,474 
329,159 

547,004 

614,844 

860,431 

1,059,276 

1,106,137 

1,146,133 
1,178,830 
1,088,268 
1,027,901 
954,157 

3,696,080 

1,766,828 

780,942 

860,916 

299,200 

55,831 

11,544 

1,583 

554 


<*) 

(*> 

92,466 

468,893 

1,500,852 

3,023,071 
4,010.195 
6,447,843 
9,027,586 
10,510,876 

12,031,162 
13,543,473 
13,610,056 
13,861,068 
13.822.665 

63,732,692 
39,180,036 
21,241,657 
31,916,773 
19,763,729 

7,291,983 
3,236.185 
1,064.874 
1.182.588 


3,250 
13,679 
35,547 

58,596 
66,470 
94,083 
116,935 
118,576 

123,794 
125,645 
115,367 
108,222 
103,412 

394,985 
193,733 

88.958 
104.285 

37.306 

6.894 

1,339 

177 

59 


(♦) 
6,859 

43,916 
142,951 
349,163 

546,877 
629,323 
841,219 
937,771 
989,728 

911,335 
965,612 
789,047 
738,022 
662,719 

2,190,884 
854,648 
333.668 
275,584 
54,510 

6,254 

969 

85 

8 


<*) 

11,552 

115,854 

514,916 

1,589,250 

3,032,805 
4,110,806 
6,311,673 
7,978,318 
9,398,466 

9,564,924 
11,095,912 
9,871,152 
9,952,151 
9,595,262 

37,623,708 
18,892,710 

9,055,066 
10,050,646 

3,498,634 

808,923 

261,363 

56,468 

10,788 


(*) 




832 




17,254 




62,688 


$4 000 under S5 000 


178,749 


$5 000 under $6,000 


265,738 




352,247 


$7,000 under $8,000 


437,104 


$8 000 under $9» 000 


453,820 




494,397 




437,543 




488,725 


$12,000 under $13,000 


379,454 




364,677 


$14,000 under $15,000 


319,270 


$15,000 under $20,000 


1,172,809 




552,500 




262,458 


$30,000 under $50,000 


355,235 




170,885 




48,605 


$200,000 under $500,000 


15,296 


$500,000 under $1,000.000 

$1,000,000 or more 


1,661 
86 




1,086,216 


5,918,719 


3.937,335 


Ij 356, 360 


887,981 


4.828.023 


109,633 


998.479 


5.229.027 


1.246.724 


SI under S5 000 


1,216.503 
5.388.451 
6.174.887 
8.132,623 


4,493,459 

42,032,412 

76,443,009 

202,995,839 


2,507,911 
12,851,572 
18,770,293 
40,529,676 


926,615 
2,974,319 
2,657,070 
3,541,840 


1,005.171 
4.507,941 
5,437.251 
7,489,811 


3,751,613 
35,211,835 
67,370,328 
189,056,605 


116,755 
493,476 
581,119 
829,661 


1,124,243 
4,309,607 
4,105.734 
3,732,037 


4,152,438 
33,326,577 
50,543,361 
80,609,793 


809,860 




2,480,843 


$10 000 under $15 000 


2,075,951 


$15,000 or more 


2,712,179 



100 



Individual Returns/1972 • Deductions and Exemptions 



Table 2,7— RETURMS WITH MEDICAL AND DENTAL EXPENSES DEDUCTION: MEDICAL AND DENTAL EXPENSES DEDUCTED BY SIZE OF ADJUSTED GROSS INCOME--Contlnued 
[All figures are estimates based on samples-inoney amounts are in thousands of dollars] 



Size of adjusted gross income 



Medical and dental expense In excess of 3 percent of 
adjusted gross income 



Medicine and drugs in excess of I 
percent of adjusted gross income 



Number of 
returns 



Adjusted 
gross 
income 



Balance of Insurance premium 



Number of 
returns 



Adjusted 
gross 
Income 



Deductible half of Insurance premiums 

as only medical and dental 

expenses deduction 



Number of 
returns 



Cll) 



All returns, total 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $li,000 

$14,000 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 $1X,000... 
$100,000 under $200,000.. 
$200,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Taxable returns, total 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000.... 
$14,000 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 

Total nontaxable returns... 

All returns, sujnmary: 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 or more 



7,156,058 



17,239 
50,016 
136,911 
223,319 
391,611 

486,693 
446,643 
586,577 
604,112 
565,599 

521,075 
530,255 
414,402 
354,654 
316,381 

,008,990 

314,091 

108,385 

69,649 

8,949 

466 

40 

1 



6,456,886 



(•) 

4,867 

33,981 

103,960 

258,855 

393,015 
395,175 
532,199 
567,586 
552,505 

512,384 
522,698 
408,605 
352,084 
314,067 

,005,949 

312,983 

107,147 

69,462 

8,860 

462 

38 

1 



699,172 



819,096 
2,689,624 
2,136,767 
1,510,571 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



79,875,342 



1,073,862 



183,413,388 



2,405,162 



9,092 

81,475 

356,304 

796,928 

1,769,899 

2,685,032 
2,921,459 
4,398,932 
5,137,355 
5,369,724 

5,466,414 
6,093,385 
5,180,153 
4,775,653 
4,578,506 

17,269,542 
6,914,529 
2,939,655 
2,509,774 
553,315 

57,504 

10,011 

701 



76,374,780 



(«) 

8,441 

88,547 

375,077 

1,174,399 

2,173,423 
2,587,971 
3,991,742 
4,825,080 
5,243,915 

5,374,814 
6,006,540 
5,108,340 
4,741,026 
4,544,969 

17,216,483 
6,889,990 
2,906,287 
2,502,978 
547,455 

57,031 

9,570 

701 



3,013,697 
20,512,502 
26,094,112 
30,255,031 



1,565 
4,463 
19,186 
35,716 
60,329 

78,294 
62,024 
94,167 
89,266 
77,679 

69,248 
75,010 
62,985 
53,527 
49,087 

145,333 

52,374 

22,749 

17,329 

3,197 

290 
44 



16,791 

52,837 

145 , 238 

257,293 

462,646 

559,766 
599,498 
782,005 
889,720 
912.820 

888,960 
901,371 
787,624 
732,593 
683,968 

2,370,238 

1,019,179 

421,317 

403,647 

118,389 

19 , 164 

3,578 

459 

117 



8,972 

85,348 

379,177 

914,179 

2,103,239 

3,089,412 
3,910,741 
5,866,339 
7,576,480 
8,672,342 

9,329,312 
10,357,629 
9,851,506 
9,880,741 
9,909,181 

40,787,272 
22,576,835 
11,454,042 
14,878,200 
7,765,012 

2,497,170 
995,046 
307,976 
217,237 



2,219 

8,946 

20,880 

49,610' 

78,726 

99,824 
108,565 
138,612 
155,820 
157,773 

148,284 
160,350 
139,139 
127,322 
123,712 

441,334 
204,616 

94,050 
105,604 

34,159 

4,801 
724 
75 

17 



12,855 

24,962 
30,311 

98,026 
91,514 
138,210 
206,499 
222,883 

269,586 
285,228 
306,773 
299,746 
273,418 

1,325,682 
747,492 
361,196 
458,034 
181,256 

36,808 

7,999 

1,130 

440 



88,168 
135,726 

538,362 

592,896 

1,030,125 

1,766,883 

2,119,718 

2,831,874 
3,274,295 
3,833,825 
4,039,385 
3.960,070 

22,941,362 
16,599,893 
9,830,724 
17,075,240 
12,026,759 

4,813,431 

2,250,047 

760,551 

971,990 



947 ,099 



179,175,275 



2,233,001 



(«) 

376 

3,685 

13,932 

35,683 

53,184 
55,400 
83,556 
83,690 
74,954 

67,429 
72,890 
62,337 
53,215 
47,906 

144,099 
52,066 
22,056 
17,251 
3,092 

257 
41 



(•) 
(*) 

34,636 
117,543 
302,071 

456,522 
528,432 
723,902 
853,981 
892,005 

878,525 
892,358 
780,329 
728,316 
681,012 

2,364,624 

1,017,406 

419,339 

402,431 

117,955 

19,115 

3,572 

457 

117 



(•) 

(•) 

90,902 

422,917 

1,379,175 

2,525,754 
3,449,161 
5,430,357 
7,270,778 
8,473,091 

9,219,493 
10,254,195 
9,761,325 
9,822,951 
9,866,414 

40,692,020 
22,537,979 
11,399,598 
14,831,368 
7,737,621 

2,490,903 
993,727 
306,677 
217,237 



(«) 

(«) 

3,552 
17,231 
46,917 

75,746 
92,017 
124,174 
146,543 
152,542 

145,645 
158,690 
137,949 
126,469 
123,215 

439,919 
203,980 

93,297 
105,415 

34,026 

4,792 
723 



(») 

12,931 
25,101 

90,482 
82,186 
134,124 
205,295 
213,763 

267,608 
283,690 
306, U5 
297,739 
271,613 

1,323,890 
746,362 
360,337 
457,147 
180,822 

36,689 

7,967 

1,125 

437 



(«) 

(«) 
45,976 
113,203 

497,317 

533,511 

1,000,008 

1,756,808 

2,034,247 

2,811,669 
3,256,907 
3,825,659 
4,012,941 
3,934,361 

22,911,044 
16,574,819 
9,807,131 
17,040,706 
11,999,931 

4,797,972 

2,241,117 

757,496 

965,351 



813,675 



4,238,111 



74,055 



588,895 



121,260 
401,429 
309,857 
241,316 



934,805 
3,743,809 
3,994,516 
4,356,088 



3,490,915 
29,115,314 
49,328,370 
101,478,790 



160,381 
660,594 
698,807 
885,380 



68,128 

757,132 

1,434,751 

3,120,037 



251,206 

6,047,985 

17,939,450 

87,269,996 



(19) 



2,554 
2,812 

7,734 

7,250 

13,499 

18,814 

20,159 

25,171 
25,308 
27,183 
26,585 
25,781 

125,441 
75,393 
38,804 
54,428 
22,593 

4,572 
955 
130 
48 



(•) 

(•) 

1,235 

2,311 

6,920 

6,167 
13,079 
18,709 
19,326 

24,949 
25,225 
27,103 
26,355 
25,571 

125,286 
75,260 
38,687 
54,316 
22,548 

4,557 
951 
129 



7,632 
67,457 
130,028 
322,363 



(*) Estlinate is not ahonn separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 

^Less than $500, 

NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1972 * Deductions and Exemptions 101 

Table 2.8— RETURNS WITH MEDICAL AND DENTAL EXPENSES DEDUCTION: MEDICAL AND DENTAL EXPENSES DEDUCTED AS A PERCENT OF ADJUSTED GROSS INCCME BY SIZE OF ADJUSTED GROSS INCOME 

[All figures are estimatee based on samples — money amounts are in thousands of dollars) 



Size of adjusted gross income 



Size of adjusted gross income 



Total 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 tatle. 



Deduction for medical 
and dental expenses 



Number of 
returns 



(1) 



20,912,464 



25,655 
74,670 
185,403 
346,951 
583,324 

735,332 

841,620 

1,123,092 

1,286,448 

1,346,959 

1,324,680 
1,370,761 
1,230,658 
1,174,004 
1,074,784 

4,095,731 

1,909,032 

335,991 

908,373 

311,721 

57,664 

11,884 

1,612 

560 



1,216,503 
5,388,451 
6,174,887 
3,132,623 



(2) 



10,099,843 



16,273 
78,150 
145,864 
284,531 

401,797 

526,439 

531,921 
640,978 
626,631 
643,349 

582,048 
629,572 
505,504 
484,063 
455,882 

1,626,997 
755,809 
381,587 
487,753 
214,429 

56,483 

16,798 

1,839 

146 



926,615 
2,974,319 
2,657,070 
3,541,840 



Ded'iction for medical and dental expenses as a percent of adjusted tross income 



Under 1 percent 



Number of 
returns 



(3) 



(«) 
(•) 
9,472 
17,083 

46,695 
65,272 
117,732 
195,440 
246,406 

299,453 
316,982 
353,546 
369,667 
356, 575 

2,167,312 

1,189,983 

569,880 

697,893 

269,719 

52,749 

11,091 

1,550 

557 



30, 819 

671, 545 

1,696,223 

4,960.734 



679,306 



(•) 

(«) 

253 
529 

1,435 
2,159 
4,757 
9,310 
12,781 

16,308 
19,173 
22,827 
24,579 
26,737 

208,353 

126,869 

66,690 

90,024 

36,471 

7,143 

1,501 

240 

82 



861 
30,442 
110, 124 
537,877 



1 under 2 percent 



Number of 
returns 



(5) 



3,122,055 



5,695 
28,639 

59,372 

68,930 

158,803 

210,181 

261,051 

262,335 
284,097 
280,445 
264,256 
255,877 

5o2,599 
236,390 
94,991 
72,119 
11,132 

1,005 

128 

14 

2 



37,778 

758, 887 

1,347,010 

978,380 



(6) 



632,499 



304 
1,357 

4,738 
6,787 
18, 110 
26,995 
37,006 

38,973 
45,532 
47,241 
47,120 
47,447 

143,581 
77,444 
37,509 
33,743 
10,460 

1,846 
510 
154 
27 



2,270 

93,636 

226,313 

310,273 



2 under 3 percent 



Number of 
returns 



(7) 



1,885,184 



3,977 

9,725 
27,446 

60,385 
31,317 

106,101 
90,083 

143,004 

140,797 
147,305 
123,160 
138,925 
120,318 

408,029 

165,119 

62,395 

44,355 

6,898 

720 
108 



41,148 
480,895 
675,505 
687,636 



(8) 



361 
3,334 

7,967 
13,043 
19,153 
19,319 
32,880 

36,553 
42,485 
39,472 
46,326 
42,631 

173, 514 
90,018 
41,410 
38,815 
10,353 

2,298 

722 

162 

37 



4,434 
92,361 
207,466 
357,829 



3 under 4 percent 



Number of 
returns 



(9) 



1, '90, 512 



(•) 



30,223 
23,837 

26,548 
49,304 
91,442 
128,769 
119, 173 

141,116 
150,683 
126,723 
102,974 
104,613 

309,463 

107,577 

35,988 

28,230 

4,756 

547 
90 
14 



62,002 
415,736 
626,109 
486,665 



(10) 



(») 



3,910 
3,744 

5,471 
11,140 
23,730 
33,456 
39,475 

51,601 
59,913 
55,485 
48,424 
52,312 

134,142 
81,369 
34,238 
34, 614 
10,810 

2,444 
851 
321 



8,234 
113,272 
267,736 
349,238 



Deduction for medical and dental expenses aa a percent of adjusted gnoss income — Continued 



4 under 5 percent 



Number of 
returns 



(11) 



1,197,782 



(•) 

(«) 
13,431 
21,109 

43,461 
46,382 
78,789 
100,447 
111,534 

116,451 

124,609 

85,490 

86,020 

64,091 

191,435 
69, 169 
21,493 
14, 547 

3,701 

425 

61 

9 



(12) 



681,723 



39,668 

380,613 
476,661 
300,840 



(«) 

(«> 
2,075 
4,509 

10,933 
13, 576 
26,523 
38,593 
47,535 

54,648 
64,431 
47,636 

51,375 
41,441 

146,216 
67,800 
25,844 
23,889 
10, 673 

2,452 
737 
267 



5 under 6 percent 



Number of 
returns 



(13) 



930, 597 



(«) 
(*) 
(•) 
3,804 
30,850 

42,692 
45,654 
73,235 
101,295 
86, 338 

83,044 
82,348 
64,532 
57,317 
43,733 

134,619 
37,213 
15,649 
10,319 
2,764 

337 
63 
6 



7,153 
137, 160 
259,530 

277,873 



44,439 
354,214 
330,974 
200,970 



(14) 



612,967 



(«) 

(•) 

(«) 
1,731 
7,872 

13,298 
16,247 
32,614 
47,059 
45,173 

47,677 
52,106 
43,971 
42,084 
34,334 

126,075 

44,424 

23,210 

20,548 

9,761 

2,421 

1,004 

190 



6 under 7 percent 



Number of 
returns 



(15) 



758,063 



10,271 
154, 391 

220,671 
227,633 



3,375 

10,056 
29,440 

48,529 
49, 554 
80,333 
97,289 
60,219 

68,634 
57,244 
48,000 
44,552 
32,345 

84,046 

26,762 

8,127 

7,214 

2,058 

253 

35 

3 



42,871 
335,924 

250,775 
128,498 



(16) 



551,199 



2,487 
8,759 

17,484 
20,815 
39,101 
53,376 
37,414 

46, 527 
42,571 
39,049 
39,022 
30,144 

92,583 
38,215 
14,355 
17, 593 
8,403 

2,122 
624 

109 



11,691 
168,191 
197,313 
174,005 



7 under 8 percent 



Number of 
returns 



(17) 



(*) 



6,892 
19,204 

60,315 
60,656 
64,122 
76,706 
66,110 

46,500 
43,339 
32,564 
25,447 
25,090 

61,381 
19,621 
5,804 
6,514 
1,642 

192 



34,865 
327,909 
172,940 

95,200 



(18) 



505,715 



(•) 
1,440 
1,917 
6,758 

25,396 
29,628 
35,700 
49,116 
47,169 

36,603 
37,094 
30,469 
25,481 
27,244 

78,223 
32,495 
11,755 
13,045 
8,281 

1,920 
985 



under 9 percent 



Number of 
returns 



(19) 



474,733 



10,121 

187,009 
156,881 
151,705 



9,420 

6,094 
16,286 



38,815 
54, 575 
45,909 
49,160 
52,374 

33,776 
31,960 
29,937 
19,163 
19,659 

45,483 

13,695 

2,164 

4,413 

1,389 

120 
41 



31,300 
241,133 
134,495 

o7,305 



(20) 



424,159 



1,698 
6,505 

18,102 
30,416 
28,978 
3^,131 
42,114 

29,912 

30,611 
31,666 
22,048 
24,060 

66,606 
25,511 

5,080 
13,690 

7,630 

1,350- 
1,005 



10,249 
154,741 
138,296 
120,872 



102 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.8--RErURNS WITH MEDICAL AND DENTAL EXPENSES DEDUCTION: MEDICAL AND DENTAL EXPENSES DEDUCTED AS A PERCENT 
OK ADJUSTED GROSS INCCtffi BY SIZE OF ADJUSTED GROSE INCCl«E--Continued 

[All figures are estimates based on saiDples--iiioney amounts are in thousands of dollars 1 



Size of adjusted gross income 



Deduction for medical and dental expenses as a percent of adjusted gross Income — Continued 



9 under 10 percent 



Number of 
returns 



10 under 15 percent 



Number of 
returns 



15 under 20 percent 



Number of 
returns 



20 under 30 percent 



Number of 
returns 



30 under 40 percent 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Total 

$1 under $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 $11,000 

$11, 000 under $12 , 000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



373,014 



1,160,545 



562,619 



754,193 



437,877 



736,071 



152,587 



353,643 



5,363 

8,214 

33,422 

35,585 
26,343 

36,718 
46,861 
40,952 

27,538 
25,242 
20,009 
14,175 

10,644 

26,156 
8,441 
3,256 
2,94^. 
1,013 

115 
23 



1,276 
2,916 
14,263 

18,914 
16, 243 
26,088 
37,350 
36,869 

27,274 
27,587 
23,739 
18,067 
14,403 

41,916 
17,704 

8,494 
10,448 

6,073 

1,349 
611 



10,293 

28,697 

53, 661 

120, 560 

150, 523 
131,735 
149,857 
98,593 
96,287 

59,896 
66,061 
39,085 
31,866 
27,891 

59,351 
18,007 
6,379 
8,164 
3,055 

471 
109 



1,977 

9,106 

23,612 

68,295 

101,506 
104,481 
135,627 
99,452 
109,359 

76,591 
90,306 
59,310 
52,099 
48,828 

121,211 
47,734 
20,486 
37,834 
24,279 

7,721 

3,438 

295 



(•) 

6,937 
17,693 
36,350 
98,003 

75,526 
76,430 
48, 660 
58,219 
37,940 

23,766 
18,360 
10,784 
11,488 
5,514 

20,716 
7,000 
3,508 
3,870 
1,236 

272 

48 

1 



(•) 

2,206 

7,860 

22,906 

77,073 

70, 565 
84,364 
60,935 
84,604 
61,812 

42,524 
36, 619 
23,512 
25,872 
13,705 

60,453 
25,900 
16,541 
25,013 
13,143 

6,388 
2,058 

100 



(•) 

10,361 
36,781 
68,177 
68,431 

61,648 
51,172 
39,661 
21,952 
10,767 

12,600 
14,620 
8,431 
4,141 
6,268 

9,611 
5,053 
3,157 
2,882 
1,042 

307 
31 



(♦) 

4,103 
24,011 
59,059 
74,221 

80,159 
79,865 
72,073 
45,139 
22,864 

31,992 
40,467 
24,804 
14,273 
20,835 

40,128 
27,192 
20,431 
25,840 
16,775 

9,876 
1,846 



(•) 
6,497 
24,533 
34,606 
20,314 

5,471 
16, 559 
12,477 
6,537 
1,759 

3,634 
3,346 



7,008 

2,716 

(•) 

1,958 

532 

93 
6 



(•) 

3,700 
22,687 
41,519 
31,016 

10,423 
38,383 
31,644 
18,344 
5,681 

12,617 
13,139 



40,179 
20,345 
(♦) 

24,288 
12,426 

4,162 
461 



46,999 
186,459 
97,608 
41,948 



18,455 
135,463 
111,070 

86,594 



213,211 

626,995 

224, 799 

95,540 



102,990 
550,426 
327,134 
262,996 



159,281 
296,775 
69,912 
36,651 



110,085 
362, 280 
142,231 
149, 597 



184,534 
135,200 
46,060 
22,033 



161,512 
300,100 
132,370 
142,037 



86,331 
42,803 
10,414 
12,989 



99,053 
104, 976 

41,200 
108,410 



Deduction for medical and dental expenses as a 
percent of adjusted gross income — Continued 



40 under 50 percent 



Size of adjusted gross income 



Number of 
returns 



50 percent or more 



Number of 
returns 



(31) 



(32) 



(33) 



Total. 



96,638 



271,758 



180,018 



885,869 



$1 under $1,000 

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

$5,000 under $6,000... 
$6,000 under $7,000... 
$7,000 under $8,000... 
$3,000 under $9,000... 
$9,000 under $10,000.. 

$10,000 under $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 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. 



(♦) 

6,767 
12,555 
23,583 

9,532 

D,738 
7,280 
12,594 

5,228 



3,499 

1,855 

374 



$100,000 under $200,000 

$200,000 under $500,000 

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



(*) 
5,375 
15,200 
36, 140 
19,232 

16,223 

20,713 
42,064 

21,016 



31,449 

24, 165 
26,044 

11,727 

1,893 
307 



20 


884 


23 


462 


21 


678 


21 


958 


19 


613 


22 


529 


9 


607 


6 


659 


12 


728 


5 


165 


4 


319 


5 


073 


(-1 




2 


226 


1 


874 




410 



15,674 
59,801 
60,623 
33,144 
73,831 

123,325 
44,062 
43,380 

73,088 
35,993 

51,238 



79,146 
(•) 
45,337 
51,206 
16,664 



(•) 



(«) 



Returns under $5,000 

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



53,112 

31,840 

5,918 

5,768 



75,157 
100,015 
31,449 
64,136 



107,595 
51,523 
9,484 
11,416 



293,073 

284,856 

87,281 

220,559 



(*) Estimate is not shown separately because of the sirBll number of sample returns on which it was based. 
NOTE: Amount detail may not add to total because of rounding. 



However, the data are included in the appropriate totals. 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.9— RETURNS WITH MEDICAL AND DENTAL EXPENSES DEDUCTION: SIZE OF DEDUCTION BI SIZE OF ADJUSTED GROSS INCtME 
[All figures are estijnates based on samples — money amounts are in thousands of dollars) 



103 



Size of adjusted gross income 



Medical and dental 
expenses deduction 



Nuniber of 
returns 



Size of deduction 



$1 under $100 



Number of 
returns 



$100 under $200 



Number of 
returns 



$200 under $300 



Nuniber of 
returns 



$300 under $iOO 



Number of 
returns 



(1) 



(2) 



(3) 



(5) 



(6) 



(7) 



(9) 



(10) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,0OO 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 

Retuins under $5,000 

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



25,655 

74,670 
185,403 
346,951 
533,324 

735,332 

841, 620 

1,128,092 

1,286,448 

1,346,959 

1,324,680 
1,370,761 
1,230,658 
1,174,004 
1,074,784 

4,095,731 

1,909,032 

835,991 

908,378 

311,721 

57,664 

11,834 

1,612 

560 

1,216,503 
5,388,451 
6,174,837 
8,132,623 



10,099,843 

16,273 
78,150 
145,864 
284, 531 
401,797 

526,439 
531,921 
640,978 
626,631 
648,349 

532,048 
629, 572 
505,504 
434,063 
455,882 

1, 626, 997 
755, 809 
381,587 
487,753 
214,429 

56,483 

16,798 

1,839 

146 

926,615 

2,974,319 
2,657,070 
3,541,840 



(•) 

3,801 
13,300 
23,904 
49, 173 

102, 505 
101,130 
167,028 
229,815 
256,655 

288,253 
275,334 
285,835 
287,446 
250,048 

1,033,031 

505, 909 

207,424 

195,123 

63,743 

14,244 

3,537 

544 

227 

92, 932 

857, 133 
1,386,921 
2,073:837 



236,761 

(») 

lis 

777 

1,312 

2,698 

5,732 
5,095 
8,993 
12,471 
13,766 

15,642 
14,681 
15, 130 
1A,835 
13,781 

57,357 
26, 928 
11,680 
10,891 
3,668 

818 
195 
30 
12 

5,002 

46,063 
74,120 
111, 580 



3,331 
13,134 
15,730 
50,636 
53,415 

72,306 
116,503 
179,054 
203,393 
269, 609 

263,557 
278,268 
286,390 
277, 995 
233,795 

1,180,713 
657,367 
331,455 
457,765 
195,304 

37,229 

7,373 

934 

325 

136, 246 

345,865 

1,390,505 

2,368,515 



755,074 

466 
2,016 
2,257 
7,201 
7,845 

9,863 
17,250 
25,181 
29,941 
39, 667 

38,090 
39,794 
41,161 
40,733 
41, 140 

169,075 
94,247 
47,727 
66,310 
23,432 

5,419 

1,069 
143 
47 

19,786 
121, 902 
200, 918 
412,469 



3,433 
8,943 
27,673 
24,707 
62,052 

75,687 
77,986 
124,169 
125,397 
W2,599 

133,431 
131,096 
117,986 
103,259 
93,984 

333,149 

115,701 

42,928 

29,401 

2,792 

131 

10 
2 



126,313 
545,838 
584,756 
524,114 



442,933 

805 
2,154 
6,757 
6,350 
15,725 

13,355 
19, 177 
30,353 
32,223 
34, 543 

34,779 
32,266 
29, 2U 
26,012 
23,757 

82,390 

28,760 

10,64a 

7,435 

689 

32 
3 

1 



31,791 
135,155 
146,028 
129, 958 



(•■) 
7,069 
17,818 
21,959 
48,468 

87,150 
75,761 
106, 111 
128,.119 
127,038 

128,506 

U6,212 

94,019 

96, 891 

81,322 

287,277 

111, 598 

39,232 

25, 653 

2,362 

150 
8 



96,738 
524, 229 
546, 950 
466, 280 



569,780 

(») 
2,513 
6,415 
7,920 
16,966 

30,478 
26,903 
36,705 
44,190 
44,399 

45, 128 
51,055 
32,735 
33,492 
28,240 

99, 793 

38,916 

13,563 

8,960 

316 

52 
3 



34,347 
132,675 
190,649 
162,107 



Size of deduction — Continued 



Size of adjusted gross income 



$400 under $500 



Number of 
returns 



$500 under $750 



Number of 

returns 



$750 under $1,000 



Number of 
returns 



$1,000 under $1,500 



Nujnber of 
returns 



$1,500 under $2,000 



Number of 
returns 



(11) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under 13,000 

$13,000 under $U,000 

$U,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, ,00 or more 

Returns under $5,000 

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

Footnote at end of table. 



1,467 
4,545 
12,601 
33,316 
61,448 

91,883 
77,625 
107,433 
117, 126 
101,924 

121,575 
110, 993 
102,961 
82,181 
73,021 

232,553 

38, 124 

31,935 

21,719 

2,396 

143 

7 



113,877 
495, 996 
495,731 
377,377 



065,181 

691 

1,979 

5,577 

15,012 

27,725 

40, 892 
35,397 
48,478 
51,924 
45,322 

54,705 
49,717 
46,075 
36,685 
35,221 

104, 626 

39,829 

14,304 

9,660 

1,295 

64 
3 



50,933 
222,012 
222,404 
169,782 



6,631 

3,960 

34,493 

54, 817 

123, 164 

144,444 
152,039 
180,349 
234,393 
193,053 

177,890 
196,747 
150,121 
147, 526 
122,834 

410,486 

163,491 

62, 671 

45,041 

5,501 

301 
27 



233,065 
904,278 
795, 118 
687, 518 



3,609 

5,408 

21,3U 

34,471 

79,347 

87,922 
92,613 
109, 271 
Ul,877 
119, 283 

109,038 
119,475 
91,403 
39,613 
74,642 

251, 624 
100,731 
38, 508 
27,914 
3,429 

187 
17 



144,149 

550,970 
484,221 

422,410 



1,499,443 

1,361 
13,421 
24,899 
47, 205 
87,682 

96, 577 
91, 939 
109, 386 
103, 289 
112, OU 

83, 667 
93, 084 
82,015 
82,353 
67, 132 

225,515 
93, 661 
36,335 
32,818 
4,186 

232 
21 

1 



174,568 
513,755 
413,301 
397,319 



1,293,497 

1,092 
11, 967 
21,868 
40,730 
76,228 

82,343 
79, 969 
95,192 
88,195 
96, 505 

76,032 
79, 924 
70,689 
71,015 
58,376 

194,580 
85,127 
31,463 
28, 292 
3,642 

248 
19 



151,835 
442,205 
356,036 
343,371 



1,251,699 

2,027 
5,663 
19,237 
56,201 
52,215 

71,464 
84,157 
84,801 
85,467 
85,731 

66,420 
31,918 
71,043 
55,691 
60,291 

196,027 
36,669 
41,553 
37,513 
7,009 

554 

45 

2 

1 

135,343 
411,620 
335,363 
369,373 



2,402 
7,563 
22,363 
68,787 
62,456 

86,013 
101,250 
100,133 
104,356 
101,695 

80,036 
98,773 
84,458 
67,396 
72,747 

234,906 

104,406 

50,150 

45,444 

8,615 

685 
55 
2 

1 

164,076 
493,447 
403,460 
444,265 



10,374 
15, 5U 
17,417 

12,854 
31,814 
23,301 
29,933 
37, 556 

28,023 
26,075 
19,874 
21,020 
19,016 

70.693 
38,116 
17,301 
16,373 
4,674 

379 

30 

2 



48,310 
135,953 
114,008 
147, 568 



759, 233 



17,964 
26,840 
29,334 

21, 679 
52,666 
40,259 
50,004 
63,452 

47,993 
44,211 
34,316 
36,845 
33,245 

119, 596 
65, 609 
29, 574 
28,132 
8,094 

649 
51 
3 



82,906 
228,060 
196,610 
251,708 



104 



Individual Retums/1972 • Deductions and Exemptions 

Table 2.9— BETUHNS WITH MEDICAL AND DENTAL EXPENSES DEDUCTION: SIZE OF DEDUCTION BY SIZE OF ADJUSTED GROSS INCOME— Continued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



Size of deduction — Continued 



$2,000 under $2,500 



Number of 
returns 



$2,500 under $3,000 



Nujnber of 
returns 



$3,000 under $4,000 



Nuniber of 
returns 



$4,000 under $5,000 



Number of 
returns 



$5,000 or 1 



Number of 
returns 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 mnder $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



(21) 



5,06o 
7,117 

4,640 
11,211 
22,525 
10,833 

5,053 

7,198 
11,665 
8,664 
9,651 
6,935 

29,203 
14,406 

5,789 
11,277 

3,657 

356 



13,852 
54,262 
44,313 

64,721 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(23) 



106, 301 



326,009 



11,066 
15,737 

10,438 
25,137 
49,831 
23,038 
11,439 

15,898 
26,200 
19,976 
21,102 
14,888 

64,931 
31,764 
12,730 
25,211 
8,184 

800 
70 



i| 



3,533 
8,046 

7,931 
9,765 
3,517 
7,917 
1,199 

5,558 
3,967 
4,636 
2,446 
3,750 

12,705 
8,456 
4,721 
9,508 
3,301 

321 
23 

1 



10,024 

21,113 

21,353 
26,215 

9,893 
21,781 

3,346 

14,752 
24,761 
12.572 
6,517 
10,198 

34,839 
22,808 
12,650 
25,557 
9,041 

887 
62 



II 



1,121 
3,634 

6,450 
4,383 
12,805 
1,410 
3,420 

5,074 
3,732 
3,540 
3,531 

5,440 

14,032 
9,094 
4,709 
6,682 
4,023 

490 
56 

1 



3,748 
12,414 

21,788 
13,946 
42,971 
4,876 
12,499 

16,497 
12,450 
11,695 
12,522 

18,385 

47,056 
30,989 
15,732 
22,871 
13,892 

1,730 

197 

18 



l! 



7,484 
(•) 
10,003 

7,227 

1,928 
6,525 



4,038 
3,208 
2,569 
5,949 
2,863 

408 

43 

3 

1 



33,120 

(•) 

43,836 

31,236 

9,002 
23,911 



13,338 
U,321 
11,597 
26,747 
12,961 

1,813 

192 

13 



30,541 
119,883 

98,063 
143.696 



11,579 
30,329 
25,357 
39,036 



31,136 
82,539 
63,799 
105,896 



7,751 
28,468 
21,317 
39,092 



25,892 
96,080 
71,548 
132,490 



7,885 
17,230 

8.453 
19,082 



34,860 
75,071 
37,912 
36,038 



(29) 



112,119 



{y 



\\ 



8,236 
9,308 
8,690 
14,300 



(») 
3,497 



5,702 



16,309 
8.232 
7,369 

13 , 556 
9,405 

2,676 

674 

65 

5 



17,544 
23,490 
12,794 
58,291 



(30) 



1,029,843 



53,335 
65,926 
81,552 
96,656 



(•) 
22,482 



59,464 



W7,785 
71,375 
31,257 
154,323 
111,670 

43.093 

14,862 

1,619 

77 



119,262 
173,207 
106,302 
626,072 



(») Estimate is not shown separately because of the small nuniber of sajnple returns on which it was based. 
NOTE: Amount detail may not add to total because of rounding. 



Ifowever, the data are included in the appropriate totals. 



Individual Returns/1972 • Deductions and Exemptions 



105 



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106 



Individual Returns/1972 * Deductions and Exemptions 

Table 2.11— RETURNS WITH TAXES PAID DEDUCTION: TAXES DEDUCTED A2 A PERCENT OF ADJUSTED GROSS INCOME BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estimates based on samples--raoney amounts are in thousands oT dollars] 



Size of adjusted gross income 



Taxes paid deduction 



Number of 
returns 



Taxes deducted as a percent of adjusted gross income 



Under 1 percent 



Number of 
returns 



1 under 2 percent 



Number of 
returns 



2 under 3 percent 



Number of 
returns 



3 under 4 percent 



Number of 
returns 



(1) 



(3) 



(i) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



55,396 



17,398 



311,505 



118,586 



678,204 



342,446 



1,382,011 



31,644 
92,425 
217, 94i 
398,354 
654,084 

888,348 

998,330 

1,350,636 

1,598,735 

1,653,798 

1,667,555 
1,736,985 
1,594,586 
1,516,335 

1,404,387 

5,511,910 
2,581,963 
1,124,862 
1,235,600 
464,743 

89,985 
18,964 
2,647 
1,030 



16,134 
48,001 
116,548 
222,218 
375,247 

557,240 

650,426 

939,850 

1,169,952 

1,342,977 

1,483,436 
1,654,757 
1,662,352 
1,698,773 
1,700,015 

7,754,608 
4,599,122 
2,457,836 
3,693,037 
2,388,614 

907,103 
425,993 
144,021 
157,826 



C«) 

10,588 



7,044 
2,025 



(•) 



(♦) 



(») 



2,989 
3,162 
3,349 
7,269 
6,207 

3,469 

1,732 

424 

221 



384 

478 

599 

2,155 

2,907 

3,146 
3,020 
1,435 
2,066 



(•) 

(«) 
11, 525 
11,838 
17,623 

15,411 
15,875 
21,987 
19,698 
6,213 

11,482 
12,383 
9,731 
9,145 

6,872 

40, 165 
23,794 
15,319 
26,898 
22,899 

8,128 

1,920 

249 

109 



(•) 
(«) 

448 

663 

1,121 

1,335 
1,473 
2,314 
2,628 
960 

1,903 
2,310 
2,080 
1,982 
1,628 

11,004 

8,175 

6,657 

16, 614 

25,104 

16,029 
8,051 
2,463 
3,621 



(•) 

3,373 
12,276 
17,938 

29,720 
31,855 
58,220 
45,868 
36,109 

37,796 
40,132 
24,445 
29,649 
24,901 

101,991 
54,572 
27,153 
53,770 
34,404 

7,328 

1,642 

206 

96 



(») 

193 
1,115 
2,066 

4,383 
5,373 
11,134 
10,036 
8,678 

10,428 
11,655 
8,112 
10,179 

9,377 

45,171 
31,498 
18,988 
51,395 
58,032 

24,225 
11,466 
3,434 

5,314 



(•) 
3,818 
22,647 
41,594 

41, 672 
42, U6 
76,254 
107,933 
109,208 

94,012 
82,843 
76,755 
61,999 
53,392 

254,413 
115,783 
63,779 
83,368 
37,673 

8,358 
1,633 

214 
53 



(•) 

396 
2,844 
6,675 

8,063 
9,643 
20,323 
32,406 
36,668 

35,193 
33,677 
34,712 
29,751 
27,946 

156,095 
91,126 
61,168 

111,156 
87,817 

33,456 

15,813 

5,067 

3,612 



1,394,451 
6,489,847 
7,919,848 
11,031,704 



778,147 
4,660,444 
8,199,333 
22,528,160 



12,872 
9,069 
4,633 

28,822 



311 

452 

443 

16,191 



43,224 
79,184 
49,616 
139,481 



2,256 

3,710 

9,902 

97,719 



38,347 
201,772 
156,923 
281, 162 



3,568 

39,603 

49,751 

249,523 



70,548 
377,183 
369,001 
565,279 



10,065 
107,103 
161,279 
570,309 



Taxes deducted as a percent of adjusted gross income — Continued 



Size of adjusted gross income 



4 under 5 percent 



Number of 
returns 



5 under 6 percent 



Number of 
returns 



6 under 7 percent 



Number of 
returns 



7 under 8 percent 



Number of 
returns 



8 under 9 percent 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



2,082,281 



1,554,478 



2,665,460 



2,427,645 



3,301,164 



4,032,402 



2,970,418 



4,128,255 



(•) 

7,772 

22,135 

29,130 

49,244 

86,3U 

112,082 

153,297 

159,041 

137,947 

156,990 

140,247 

107,034 

107,394 

387,091 

184,361 

86,733 

96,409 

46,387 

8,980 

1,498 

164 

47 



(«) 

948 

3,614 

5,974 

11,996 

25,689 

37,997 

58,849 

68,080 

65,481 

81,741 

79,808 

64,916 

70,868 

301,691 

185,181 

106,909 

165,703 

138,847 

52,874 

18,536 

4,945 

3,682 



(») 
(•) 

9,518 

12,981 

39,753 

71,356 

91,083 

136,731 

171,141 

170,857 

189,883 

1B7,649 

156,983 

164,476 

140,088 

557,245 

264,166 

105,873 

133,830 

50,357 

8,517 

1,320 

182 

56 



(») 
(•) 

1,379 

2,566 

9,952 

21,653 

32,737 

56,305 

79,711 

88,321 

109,385 

118,084 

108,724 

121,883 

111,786 

530,037 

325, 110 

159,023 

273,013 

183,691 

60,318 

20,189 

6,524 

6,486 



3,579 

8,256 

11,433 

56,055 

56,092 

84,308 

128,848 

185,136 

175,054 

188,038 

215,220 

206,303 

193,660 

180,153 

728,221 

355, 180 

147,241 

148,975 

49,685 

6,806 

1,133 

128 

39 



259 

1,553 

2,633 

16,690 

20,049 

36,119 

62,191 

102,632 

107,943 

128,413 

160, 505 

167,693 

170,502 

170, 633 

319,213 

512,292 

260,251 

356,521 

211,895 

56,833 

20,392 

5,507 

4,718 



(•) 
(») 

15,409 

18,637 

26,633 

85,123 

89,857 

141,566 

139,953 

207,895 

199,204 

215,953 

200,333 

190,085 

195,723 

786,823 

388,434 

162,530 

133,275 

39,552 

5,600 

951 

93 

22 



(•) 

(•) 

2,745 

5,039 

9,056 

35,790 

43,906 

79,627 

121,673 

148,219 

156,310 

135,233 

137,476 

192,757 

213,837 

1,018,583 

645,840 

331,192 

331,795 

192,297 

53,726 

19,799 

4,777 

2,560 



(•) 

(♦) 

9,824 

11,563 

42,785 

71,833 

70,116 

105,202 

146,477 

153,950 

188,527 

183,670 

185,224 

211,213 

133,092 

749,745 

352,133 

133,703 

123,243 

31,266 

4,664 

802 

80 

37 



t*) 
(♦) 

2,281 

3,596 

16,229 

34,118 

39,009 

66,258 

106,487 

123,605 

163,743 

184, 198 

195,324 

241,150 

226,311 

1,099,445 

661,374 

303, 850 

396,473 

172,946 

51,578 

19,153 

4,491 

5,477 



61,024 
559,975 
549,612 
311,670 



10,685 
202,610 
362,813 
973,369 



63,562 

6A1, 173 

839,079 

1,121,546 



14,115 

279,277 

569,862 

1,564,391 



79,328 

629,433 

983,379 

1,437,408 



21,185 
328,933 

797,347 
2,247,734 



63,037 
714,399 

1,001,298 
1,522,430 



15,995 

429,214 

935,622 

2,650,559 



65,341 

547,578 

956,826 

1,400,673 



22,266 

369,476 

1,016,726 

2,719,786 



Footnote at end of table. 



Individual Returns/1972 • Deductions and Exemptions 



107 



Tatle 2.11— RETnRNS WITH TAXES PAID DEDUCTION: TAXES DEDUCTED AS A PERCENT OF ADJUSTED CROSS INCOME BY SIZE OF ADJUSrED GROSS INCOME— Continued 
[All figures are estimates based on samples --money amounts are in thousands of dollars] 



Size of adjusted gross income 



Taxes deducted as a percent of adjusted gross inCGme--Continued 



9 under 10 percent 



Number of 
returns 



10 under 15 percent 



Number of 
returns 



15 under 20 percent 



Number of 
returns 



20 under 30 percent 



Number of 
returns 



30 under ^ percent 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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.. 
Be turns $10,000 under $15,000. 
Returns $15,000 or more 



3,766,105 



5,784,926 



10,629,062 



1,219,448 



2,859,304 



572,910 



1,330,620 



158,517 



370,278 



17,664 
31, 199 

48,793 
62,818 
76,422 
101, 969 
141,736 

135,725 
190,958 
160,715 
156, 847 
150,378 

615,813 
276, 095 
U6,265 
100,672 
25,622 

3,918 

tj97 

85 

29 



5,392 
13,265 

25,643 
39,732 
54,333 
82,880 
127,849 

135,595 
208,213 
191,108 
200,823 
207,512 

1,005,533 
579,104 
298,970 
348,979 
159,782 

48,455 
18^377 
5,293 
8,357 



(•) 
17,377 
27,347 
71,211 
140,665 

202,940 
250, 156 
328,313 
333,276 
384,920 

389,716 
373,324 
374,968 
338,637 
313,304 

1,143,803 

500,322 

229,091 

253,633 

81,597 

13,977 

2,741 

356 

137 



(•) 

4,085 

9,202 

31,190 

78,533 

137,389 
195,669 
298,493 
341,305 
433,028 

487,603 
509,492 
552,025 
535,075 
537,836 

2,290,077 
1,294,542 

736,565 
1,122,712 

649,941 

223,086 
93,316 
29,208 
32,979 



(•) 

7,499 
34,626 
48,072 
100, 109 

109,416 
101,754 
111,893 

92,602 
78,129 

70,864 
56,163 
47,334 
45,451 
32,658 

115,646 
52,046 
27,163 
48,899 
29,154 

6,906 
1,726 

240 
93 



(•) 
1,957 
16,224 
29,358 
78,791 

102,698 
112,122 
143,731 
134, 176 
126,746 

125,187 
103,391 

99,216 
103,542 

79,901 

335,415 
191,703 
123,724 
308,946 
331,546 

155, 147 
83,948 
27,705 
38,600 



3,469 
12,610 
37,111 
91, 169 
72,062 

77,227 
59,504 
41,046 
33,220 
25,534 

17,458 
12,339 
9,021 
7,4a4 
7,233 

21,159 
10,551 

6,044 
11,739 

8,216 

2,628 
922 
178 
66 



849 

4,868 

23,160 

75,973 

77,668 

99,334 
88,888 
72,832 
74,115 
52,582 

41,764 
33,059 
26,230 
22, 782 
24,845 

84,575 

54,150 

38,420 

103,991 

130,406 

82,046 
62,359 
28,938 
26,286 



(•) 
18,509 
24,296 
32,732 
19,191 

22,616 
5,426 
7,759 
7,181 
3,722 

2,281 
2,019 

912 
1,462 

5,225 
547 

513 
2,141 
1,085 

470 

147 

24 

13 



(•) 
11,110 
20,516 
40,033 
28,657 

41,753 
10,891 
19,957 
21,061 
11,423 

8,074 
7,549 

3,865 
6,978 

30,430 
4,160 
4,330 
25,973 
25,260 

21,495 
14,473 
5,174 
6,554 



50,607 

431,738 

795,123 

1,139,196 



19,566 

330,439 

943,251 

2,472,849 



259,205 
1,504,610 
1,795,449 
2,225,662 



123,221 

1,410,385 
2,622,030 
6,472,926 



191,311 
493,794 
252,470 
281,873 



126,361 

619,472 

516,737 

1,596,733 



216,421 

241,531 

53,455 

61,503 



182,518 
383,250 
148,680 
6U,172 



94,974 

46,704 

6,674 

10,165 



100,372 
105,090 
26,466 
138,349 



Taxes deducted as a percent of adjusted 
gross incorae--Continued 



Size of adjusted gross income 



40 under 50 percent 



Number of 
returns 



50 percent or more 



Number of 
returns 



(31) 



(32) 



(33) 



(34) 



Total. 



38,432 



128,899 



68,961 



215,155 



$1 under $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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



(•) 
3,251 
4,498 
7,357 
7,954 

3,548 
2,191 

1,723 
(•) 
(•) 



294 
131 

•) 
1,040 
350 

99 
44 
10 
3 



(») 
2,344 
4,819 
12,206 
15,386 



6,355 
5,933 

(•) 

(») 



18,847 

2,752 

2,346 
1,309 

(•) 
17,718 
10,509 

5,895 
5,531 
2,872 
2,909 



16,484 
19,985 
16,294 
2,359 
5,030 

761 

507 

2,117 

218 

372 



14,076 
22,817 
32,281 
5,195 
15,044 

3,567 
2,518 
8,398 
1,214 
3,027 



(•) 



(*) 



845 
144 

1,033 

1,287 

636 

46 

434 

189 

137 
56 
14 



(») 



(•) 



5,766 
1,236 



9,213 

24,608 

13,080 

926 

9,892 

7,633 

13,795 
11,070 
6,086 
4,604 



Returns under $5,000 

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



24,398 
7,724 
4,279 
2,031 



35,251 
22,205 
21,599 
49,845 



60,152 
3,975 
2,031 
2,803 



89,412 
18,725 
16,324 
91,695 



(») Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



108 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.12— RETURNS WITH TAXES PAID DEDUCTION: SIZE OF DEDUCTION BY SIZE OF ADJUSTED GROSS IHCCME 
[ All figures are estimates based on samples — money amounts are in thousands of dollars ] 



Size of adjusted gross income 



Taxes paid deduction 



Number of 
returns 



Size of deduction 



$1 under $100 



Number of 
returns 



$100 under $200 



Number of 
returns 



$200 under $300 



Number of 
returns 



$300 under $^00 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



26,335,850 



36,166,086 



139,967 



8,844 



387,773 



60,774 



712,753 



180,855 



1,153,099 



406,198 



31,644 

92,425 

217,944 

393,354 

654,084 

388,348 

998,330 

1,350,636 

1,598,735 

1,653,798 

1,667,555 
1,736,985 
1,594,586 
1,516,335 

1,404,387 

5,511,910 
2,581,963 
1,124,862 
1,235,600 
464,743 

89,985 

13,964 

2,647 

1,030 



16,134 

48,001 

116,548 

222,218 

375,247 

557,240 

650,426 

939,850 

1,169,952 

1,342,977 

1,483,436 
1,654,757 
1,662,352 
1,693,773 
1,700,015 

7,754,608 
4,599,122 
2,457,836 
3,693,037 
2,383,614 

907,103 
425,993 
1A4,021 
157,826 



10,167 
10,899 
18,645 
21,933 

27,227 

15,029 
15,940 
U,973 



582 

621 

794 

1,272 

1,567 

1,091 
1,243 
1,078 






3,886 

6,307 

34,769 

55,587 

63,650 

59,938 
37,139 
48,263 
30,863 
11,823 

10,689 
7,357 
4,041 

} 5,331 

5,237 
1,096 
(•) 

592 

(•) 

42 
11 



523 
1,099 
5,148 
7,926 
9,821 

9,633 
6,025 
8,009 
4,757 
2,024 

1,740 

1,199 

727 



(-) 
(•) 



894 
146 



3,884 
20,540 
30,864 
39,280 
92,394 

92,325 
88,038 
90,364 
83,988 
47,604 

28,0% 
28,155 
10,688 
11,197 
5,327 

24,486 
9,020 
2,777 
2,302 
391 

(•) 



1,031 
5,157 
7,465 
9,677 
23,261 

23,156 
22,502 
22,755 
21,640 
12,593 

7,332 
7,261 
2,712 
2,872 
1,356 

6,211 

2,343 

705 

713 

105 

(•) 



(•) 
3,743 
19,247 
45,296 

90,121 

1W,197 
Ul,094 
165,456 
1*78,193 
128,850 

30,142 
49,610 
23,845 
25,090 
18,065 

37,422 
10,134 
4,349 
5,215 

1,580 

149 
29 
2 
2 



(•) 

3,075 

6,928 

15,476 

31,373 

39,635 
49,531 
57,972 
63,370 
45,787 

23,343 
17,649 
10,372 
8,927 
6,520 

13,296 
3,565 
1,547 
1,767 
557 

53 
11 
1 



1,394,451 
6,439,847 
7,919,848 

11,031,704 



778, U7 
4,660,444 
3,199,333 

22,528,160 



88,871 
44,719 
(•) 
2,799 



4,835 
3,534 
(•) 

164 



164,699 

188,031 

27,413 

7,625 



24,516 

30,448 

4,551 

1,258 



187,462 

402,319 

83,463 

39,509 



46,591 
102,645 
21,532 

10,085 



164,675 

727,790 

201,752 

58,882 



57,294 

256,294 

71,811 

20,7% 



Size of deduction — Continued 



Size of adjusted gross income 



$400 under $500 



Number of 
returns 



$500 under $750 



Number of 
returns 



$750 under $1,000 



Number of 
returns 



$1,000 under $1,500 



Number of 
returns 



$1,500 under $2,000 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,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 



1,403,821 



633,445 



4,217,056 



2,648,292 



4,298,397 



3,753,162 



6,927,148 



8,535,327 



6,478,557 



(») 

6,877 
25,426 
47,326 
68,999 

134,296 
140,604 
176,601 
183,665 
167,438 

124,517 
100,534 
63,961 
39,893 
23,745 

70,436 
15,636 
6,054 
4,039 
1,692 

338 
78 
9 
3 



(•) 
3,117 
11,653 
21,142 
31,173 

59,738 
63,709 
78,756 
83,020 
75,782 

56,045 
45,639 
29,324 
18,290 
10,870 

31,879 

7,057 

2,722 

1,817 

754 

152 
35 
4 

1 



2,726 

19,046 

45,525 

80,815 

135,248 

217,356 
266,532 
377,599 
510,892 
483,361 

447,593 
410,465 
304,657 
220,933 
163,916 

397,042 

82,696 

23,427 

22,420 

3,972 

656 

lU 
10 

5 



1,740 
12,320 
27,360 
51,352 
82,082 

133,956 
167,808 
230,805 
316,793 
303,581 

280,574 
258,869 
193,039 
Ml, 736 
105,504 

254,471 
53,359 
15,009 
14,433 
2,514 

408 
70 



3,610 
7,456 
20,952 
61,784 
94,474 

125,674 
156,672 
231,795 
320,637 
384,274 

427,711 
450,097 
402,265 
334,220 
282,264 

733,046 
170,830 
47,441 
34,697 
7,522 

852 
112 

11 

1 



3,040 
6,727 
17,713 
53,482 
80,679 

108,954 
135,011 
199,553 
279,719 
332,258 

371,314 
391,816 
351,725 
292,880 
249,298 

647,907 
151,284 
41,820 
30,436 
6,677 

755 

98 

10 

1 



1,641 

9,597 

10,815 

36,685 

60,302 

90,411 
118,702 
191,870 
211,949 
343,323 

424,930 
535,715 
578,278 
628,584 
605,051 

2,145,920 

636,221 

163,843 

106,189 

24,098 

2,636 

345 

34 

9 



2,024 
11,204 
12,517 
44,525 
71,262 

107,745 
142,645 
227,432 
252,820 
408,515 

509,249 
639,806 
703,043 
765,119 
750,020 

2,697,539 
814,290 
207,333 
133,849 
30,544 

3,350 

436 

44 

11 



(•) 
2,388 
4,908 
8,605 
13,790 

23,253 
27,440 
33,932 
59,076 
68,740 

95,771 
117,422 
162,206 
192,453 
233,275 

1,435,298 
825,122 
261,283 
163,597 
28,291 

3,363 

421 

42 

5 



(•) 

4,433 

8,142 

14,624 

24,222 

47,016 
45,884 
55,644 
99,723 
118,970 

161,624 
195,873 
274,253 
323,318 
396,373 

2,461,416 

1,437,458 

460,316 

239,031 

49,553 

5,876 

738 

74 

9 



150,227 

802,654 

352,655 

98,285 



67,801 
361,055 
160, 163 

44,422 



283,360 
1,855,790 
1,547,564 

530,342 



175,353 

1,152,943 

979,722 

340,273 



188,276 
1,219,052 
1,896,557 

994,512 



161,641 
1,055,500 
1,657,032 

873,988 



119,040 

956,255 

2,772,558 

3,079,295 



141,532 
1,139,157 
3,367,236 

3,887,401 



31,875 

217,491 

801,127 

2,717,422 



55,403 

367,238 

1,351,441 

4,704,475 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.12— RETURNS VITH TAXES PAID DEDUCTION: SIZE OF nEDUCTION BY SIZE OF ADJUSTED GROSS INOCllE~Contlnued 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



109 



Size of adjusted gross incorae 



Size of deduction — Continued 



$2,000 under $2,500 



Number of 
returns 



$2,500 under $3,000 



Number of 
returns 



$3,000 under $4,000 



Number of 
returns 



$4,000 under $5,000 



Number of 
returns 



$5,000 or more 



Number of 
returns 



Total. 



$1 under $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 $11,000. . 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



(21) 



5,317 

2,820 

7,869 
3,449 

16,132 
8,847 

12,481 

16,609 
25,351 
28,398 
46,336 
48,692 

460,760 
495,311 
262,996 
199,380 
31,070 

3,154 

445 

38 

15 



8,137 

48,328 

165,386 

1,453,669 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(23) 



(29) 



3,711,062 



785,440 



2,136,524 



684,789 



11,656 

5,901 

16 , 305 
7,256 
35,309 
19,204 
26,825 

36,954 
54,979 
62,665 
101,862 
106,129 

1,008,317 

1,099,819 

589,134 

449,933 

70,093 

7,098 

1,000 

84 

34 



,335 



6,604 
1,527 

4,429 

5,964 
6,159 
10,480 
12,206 

131,484 
208,761 
167,542 
184,383 
36,099 

3,070 

404 

40 



3,701 



18,133 
4,202 

12,004 
15,972 
16,709 
27,948 
33,231 

354,179 
565,494 
457,069 
505,483 
99,340 

8,429 

1,112 

108 

22 



2,564 
(•) 

1,574 

5,968 
(•) 
2,924 

1,973 
4,043 
2,953 
3,558 
6,348 

52,818 
103,726 
146,150 
261,579 

76,408 

6,109 

750 

86 

24 



8,060 
(•) 

5,024 

20,637 
(-) 
9,194 

6,540 
13,478 
10,223 
11,908 
21,993 

174,691 
347,995 
497,106 
903,036 
268,192 

21,460 

2,617 

300 

83 



(») 

(•) 
(-) 
(-) 



(•) 

(•) 
(-) 
(-) 



(•) 



37 
281 
38 

126 
202 

187 
201 



564 
1,503 

10,013 
14,351 
25,190 
131,442 
65,103 

6,593 

699 

64 

18 



2,515 
6,383 

44,183 
62,033 
109,357 
583,116 
291,579 

29,716 
3,145 

285 
81 



(«) 

345 
1,140 

303 
1,419 

7,123 

7,797 

12,369 

119,155 

188,238 

62,970 

15,549 

2,309 

940 



17,557 

105,399 

362,590 

3,225,516 



(») 
12,215 
39,238 

731,791 



(•) 
33,350 
105,864 
1,991,235 



4,353 

13,411 

18,875 

647,650 



15,260 

44,060 

64,142 

2,215,431 



(«) 

550 

5,951 

253,473 



(•) 

2,487 

27,200 

,123,995 



356 

742 

3,726 

416,450 



(30) 



300 

1,820 

423 

1,529 
1,337 
(-) 
1,077 
2,174 

(•) 

5,766 

6,738 

1,660 

11,436 

59,574 

54,225 

75,077 

779,316 

1,568,673 

829,791 
416,729 
143,106 
157,579 



2,544 

6,334 

25,734 

,084,069 



(•) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the apprxspriate totals. 

^ less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



no 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.13— RETURNS WITH COmRIBUTIONS: COhTTHIBUTIONS DEDUCTION BY SIZE OF ADJUSTED CROSS INCCME 
[All figures are estimates based on eajnples — money ajiKaxmts are in thousands of dollars ] 





Number of 

returns 
with con- 
tributions 
deduction 


Adjusted 
gross 
income 


Total 

itemized 

deductions 








Contributions 










Total 


Cash 


Other than cash 


Carryover from prior 
years 


Size of adjusted gross ijicome 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Anount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


All returns, total 


25,780,072 


422,982,946 


93,278,158 


13,208,491 


25,694,523 


11,585,349 


3,662,681 


1,411,635 


58,797 


211,508 




27,376 

77,484 

188,259 

355,543 

589,721 

824,406 

923,414 

1,260,322 

1,475,827 

1,584,634 

1,595,955 

1,674,734 
1,526,613 
1,476,492 
1,362,699 

5,399,792 
2,542,237 
1,108,881 
1,217,709 
456,994 

88,701 

18,649 

2,614 

1,016 


15,862 

126,760 

486,538 

1,264,410 

2,673,648 

4,554,702 
6,027,548 
9,452,143 
12,578.521 
15,054,812 

16,756,962 
19,246,948 
19,081,518 
19,900,184 
19,742,601 

93,132,134 
56,350,588 
30,160,167 
45,213,150 
30,274,379 

11,606,375 
5,255,195 
1,756,730 
2,271,071 


58,145 
142,571 
340,575 
691,366 
1,197,318 

1,735,177 
2,022,425 
2,947,079 
3,492,014 
4,023,673 

4,193,909 
4,747,382 
4,633,567 
4,684,273 
4,495,469 

19,331,715 
10,692,615 
5,555,156 
8,196,558 
5,404,998 

2,290,064 

1,244,015 

475,927 

682,167 


5,632 

20,346 

54,119 

100,777 

159,596 

248,915 
278,237 
344,612 
473,168 
505,079 

522,603 
559,009 
536,353 
575,076 
534,298 

2,341,722 
1,406,391 

781,583 
1,278,427 

975,514 

538,572 
393,182 
189,132 
386,148 


27,125 

75 , 245 

185,972 

352,802 

585,388 

821,105 

920,056 

1,253,620 

1,472,754 

1,579,666 

1,591,738 
1,668,369 
1,522,520 
1,473,792 
1,359,419 

5,384,624 
2,534,528 
1,104,894 
1,214,486 
455,820 

88,445 

18,554 

2,597 

1,004 


4,829 
17,072 
52,890 
97,173 
153,387 

230,240 
270,549 
332,803 
450,240 
482,813 

503,465 
535,657 
516,732 
547,356 
511,664 

2,235,106 
1,323,169 

723,410 
1,119,410 

795,352 

341,407 

180,357 

70,047 

90,221 


3,164 
5,523 
14,337 
36,623 
56,052 

102,447 
68,102 
138,672 
176,467 
190,566 

187,134 
233,369 
195,976 
193,974 
187,575 

810,185 
450,955 
222,699 
254,324 
99,739 

25,570 

7,327 

1,300 

601 


623 

301 

623 

3,153 

6,006 

15,906 
7,595 
10,543 
19,784 
22,081 

17,883 
22,903 
19,211 
27,166 
20,672 

100,634 
78,972 
52,648 
131,297 
149,179 

159,379 
174,250 
100,281 
270,545 


(*) 
(*) 
2,308 

7,014 

3,586 

3,346 

) 5,597 

2,895 
1,398 
(*) 
1,949 

(*) 

7,902 
3,340 
2,879 
4,325 
2,869 

1,586 
787 
198 
105 


(*) 


$1,000 under $2,000 

$2,000 under $3,000 


(*) 
607 




653 


$5,000 under $6,000 


2,769 


$6,000 under $7,000 


(*) 


$7,000 under $8,000 


1,266 




3,330 




1,255 


$11,000 under $12,000 


449 




(*) 




554 


$14,000 under $15,000 

$15,000 under $20,000 


(*) 
5,983 




4,249 


$25,000 under $30,000 


5,524 




27,720 




30,983 




37,786 


$200,000 under $500,000 


38,575 




18,804 


$1,000,000 or more 


25,383 


Taxable returns , total 


24,687,229 


416,872,551 


89,320,366 


12,761,007 


24,609,503 


11,173,628 


3,541,983 


1,389,915 


46,158 


197,464 


$1 under $1,000 


(*) 

11,088 
49,091 
175,249 
394,278 

688,697 

823,930 

1,179,576 

1,422,395 

1,545,766 

1,579,228 
1,661,270 
1,515,087 
1,468,860 
1,358,394 

5,387,609 
2,537,633 
1,105,233 
1,215,332 
455,661 

88,417 

18,572 

2,601 

1,012 


(*> 

18,863 

130,084 

629,008 

1,796,874 

3,809,386 
5,382,546 
8,845,422 
12,122,649 
14,684,214 

16,581,499 
19,092,863 
18,938,801 
19,797,798 
19,680,420 

92,927,080 
56,248,096 
30,060,089 
45,125,447 
30,185,013 

11,569,191 
5,233,783 
1,748,579 
2,262,816 


(*) 
5,698 

61,502 
277,099 
685,307 

1,291,277 
1,695,626 
2,554,593 
3,255,233 
3,818,263 

4,107,720 
4,658,391 
4,553,726 
4,607,162 
4,447,688 

19,157,118 
10,616,975 
5,482,070 
8,118,042 
5,318,482 

2,249,248 

1,220,776 

465,881 

671,970 


(*) 

895 
10,155 
55,352 

100,050 

191,595 
241,912 
313,064 
446,851 
470,762 

513,993 
551,617 
530.268 
569,844 
531,491 

2,330,336 
1,396,948 

776,081 
1,262,884 

967,510 

535,163 
390,501 
188,205 
385,467 


(*) 

10,836 
49,043 
174,495 
390,018 

686,070 

821,073 

1,173,126 

1,419,322 

1,540,798 

1,575,111 
1,654,905 
1,510,994 
1,466,160 
1,355,114 

5,372,441 
2,529,924 
1,101,246 
1,212,109 
454,489 

88,169 

18,477 

2,584 

1,000 


(•) 

876 
10,044 
53,185 
95 ,450 

179,589 
235,307 
303,390 
424,882 
449,122 

495,924 
529,098 
510,778 
542,353 
509,121 

2,224,813 
1,314,500 

718,653 
1,108,904 

789,701 

339,616 
178,906 
69,518 
89,839 


O 
(*) 

(*) 

19,297 

39,272 

80,313 
61,477 
130,066 
166,941 
184,128 

184,589 
230,857 
194,190 
192,592 
185,789 

807,974 
450,214 
222,151 
253,469 
99,445 

25,496 

7,303 

1,296 

599 


(*) 
(*) 

t*) 
1,861 
4,560 

11,778 
6,596 
9,341 
18,825 
21,502 

17,121 
22,197 
19,091 
26,956 
20,407 

100,037 
78,757 
52,400 
128,246 
147,639 

158,815 
173,552 
99,887 
270,251 


(*) 
(*> 
(*) 
(•) 

> 3,179 
I 5,537 

[ 4,919 

1,848 
(•) 

7,711 
2,963 
2,775 
3,921 
2,789 

1,555 
779 
197 
104 


(*) 




(*) 


$3,000 under $4,000 


(*) 




(*) 


$5,000 under $6,000 




$6,000 under $7,000 


572 


$7,000 under $8,000 




$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 


3,282 




1,669 


$12,000 under $13,000 






535 


$14,000 under $15,000 


<*) 




5,486 


120,000 under $25,000 


3,691 




5,027 




25,735 


$50,000 under $100,000 


30,169 


$100,000 under $200,000 


36,732 


$200,000 under $500,000 


38,043 




18,801 


$1,000,000 or TOre 


25,377 


Total nontaxable returns 


1,092,843 


6,110,397 


3,957,791 


447,482 


1,085,020 


411,719 


120,698 


21,718 


12,639 


14,045 


All returns, sumnary: 


1,238,383 

6,068,603 

7,636,493 

10,836,593 


4,567,218 
47,667,727 
94,728,213 
276,019,788 


2,429,974 
14,220,368 
22,754,600 
53,873,215 


340,470 
1,850,010 
2,727,339 
8,290,672 


1,226,532 

6,047,201 

7,615,838 

10,804,952 


325,351 
1,766,644 
2,614,873 
6,878,480 


115,699 

676,254 

998,028 

1,872,700 


10,705 

75,908 

107,835 

1,217,185 


11,389 
12,876 
10,541 
23,991 


4,413 




7,458 


Returns $10,000 under $15,000 


4,630 
195,007 







(*) Estimate is not shown separately because of the small number of sample returns on which it was based. 
NOTE: Amount detail may not add to total because of rounding. 



However, the data are Included In the appropriate totals. 



Individual Returns/1972 • Deductions and Exemptions 



111 



Table 2.14— RETURNS WITH CONTRIBUTIONS DEEOCIION: CONTRIBUTIONS UKDUCTION AS A PERCEMT OF ADJUSTED CKOSS INCOME BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estlmatea based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



Contributions deduction 



Number of 
returns 



Contributions deduction as a percent of adjusted gross income 



Under 1 percent 



Number of 
returns 



1 under 2 percent 



Number of 
returns 



2 under 3 percent 



Number of 
returns 



3 under 4 percent 



Number of 
returns 



(1) 



(2) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

$1 under $1,000 

$1,000 under $2,000 

$2,003 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $g,0CO 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



25,780,072 



6,318,941 



6,480,007 



1,642,327 



27,376 
77,484 
188,259 
355,543 
589,721 

824,406 

923, 41A 

1,260,322 

1,475,827 

1,584,634 

1,595,955 
1,674,734 
1,526,613 
1,476,492 
1, 362, 699 

5,399,792 
2,542,237 
1,108,881 
1,217,709 
456, 994 

88,701 

18,649 

2,614 

1,016 



5,632 

20,346 

54,119 

100,777 

159,596 

243,915 
278,237 
344, 612 
473,168 
505,079 

522,603 
559,009 
536,353 
575,076 
534,298 

2,341,722 
1,406,391 

781, 583 
1,278,427 

975,514 

538, 572 
393,182 
189,132 

386, 148 



11,572 
36, 633 
57,298 

114,869 
171, 179 
271,308 
299, 657 
385,435 

376,074 
411,122 
434, 639 
398, 599 
363,265 

1,469,504 
703,890 
295,328 
340, 136 
136, 930 

29,978 

6,594 

905 

349 



228 

770 

1,302 

3,797 
6,223 
10,994 
13,070 
19,496 

21, 574 
25,705 
28,971 
28,097 
28,755 

135,699 
86,205 
44,831 
70, 523 
48,236 

19,239 
7,852 
2,132 

1,800 



(•) 

<•) 

22,960 
39,490 
84,612 

114,144 
150,586 
266,272 
351,465 
371,230 

407,916 
438,371 
371,712 
380,380 
373, 970 

1,544,062 
760,222 
325,318 
335,429 
117,351 

18,450 

2,817 

245 

76 



(•) 

(«) 

880 
2,112 
5,522 

9,770 
14,666 
29,428 
43,939 
51,609 

64,005 
74,660 
68,626 
75,580 
79,677 

396, 899 
250, U4 
131,058 
180,925 
112,463 

34,458 
11,176 
2,253 
2,414 



(•) 
5,420 
15,536 
28, 624 
97,246 

141, 690 
164,039 
239,948 
245,253 
269,291 

314,772 
318,163 
270,104 
271, £09 
252,810 

1,027,487 

460,266 

206,863 

216,153 

67,764 

10, 582 

1,552 

159 

36 



(•) 
221 
1,015 
2,592 

11,295 

19,833 
27,158 
44,477 
52,500 
■;3,240 

82,146 
90,498 
83,067 
89, 624 
88, 919 

432,406 
249,864 
138, 525 
196,842 
109, 633 

33,546 

10,396 

2,515 

1,521 



(•) 
9,741 
16,275 
25,503 
80,918 

72,787 
110,830 
142,882 
179,940 
158,269 

150,520 
179,052 
148,482 
141,001 
121,466 

508,448 
221,901 
106, 657 
116,119 
39, 821 

6,641 

1,028 

106 

29 



(•) 

543 
1,555 

3,191 
12,657 

14,237 
25,321 
36,890 
52,541 
51,792 

54,440 
70, 899 
63,891 
66,059 
60,146 

302,320 
169,609 

99,947 
148,434 

90,992 

30,066 
9,838 
2,481 
1,865 



1,238,383 

6,068,603 

7,636,493 

10,836,593 



340,470 
1,850,010 
2,727,339 
8,290,672 



109, 180 
1,242,448 
1,983,699 
2,983,614 



2,332 

53, 580 

133, 102 

416,518 



149,991 
1,253,697 
1,972,349 

3,103,970 



8,587 

1 49,413 

362, 548 

1,121,780 



149,435 
1,060,221 
1,427,458 
1, 990, 862 



15,188 

207,208 

434, 253 

1,175,248 



135,012 

664,708 

740, 521 

1,000,750 



18,013 
130,782 
315,436 
355,552 



Contributions deduction as a percent of adjusted gross income — Continued 



4 under 5 percent 



Size of adjusted gross income 



Number of 
returns 



5 under fc percent 



Number of 
returns 



6 under 7 percent 



Number of 
returns 



7 under 8 percent 



Number of 
returns 



8 under 9 percent 



Number of 
returns 



(11) 



(15) 



(16) 



(17) 



(18) 



(20) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,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, OX 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 



911,396 



732,931 



663,357 



619,228 



495,851 



18,905 
40,786 
35,113 

85, 618 
69,964 
88,019 
104,388 
98,023 

88,456 
78,366 
79,796 
76,759 
73,891 

267,785 

128,660 

56,138 

66,413 

24,916 

4,223 

699 

76 

18 



2,233 
6,631 
7,299 

21,430 
20,463 
29,683 
38,993 
40, 631 

41,329 
40,095 
44,291 
46,244 
47,833 

206, 541 

126,713 

68,341 

110,536 

73,439 

24,474 

8,635 

2,237 

1,440 



(•) 

1,452 

7,648 

31,300 

38,348 

80, 270 
44,771 
54,749 
40, 159 
52,985 

59,090 
53,017 
47,608 
49, 634 
40,324 

147,546 
72,382 
33,744 
36,068 

16,644 

2,771 

538 

77 

20 



(•) 

134 
1,044 
6,197 
9,486 

24,338 
15,829 
22,373 
18, 912 
27, 288 

33, 582 
33, 299 
32,314 
36,602 
31,805 

138,660 
87, 207 
49,799 
71,169 

59,817 
19,887 
8,145 
2,817 
2,214 



(•) 

5,728 
11,963 
21,914 
35,705 

41, 966 
25, 185 
42,376 
38,088 
54,030 

39,065 
42, 207 
36, 526 
25,080 
30,473 

99, 917 
49,853 
23,452 
26,527 

10,133 

2,133 

462 

57 

15 



(») 

648 
1,990 
4,949 

10,355 

15, 166 
10,763 
20,659 
21,011 
33,454 

26, 506 
31,561 
29,654 
21, 624 
28,577 

110, 935 
71,708 
41, 265 
64,X5 

43,097 
18,112 
8,537 
2,466 
1,817 



(•) 

(•) 

5,851 
15,518 
21, 535 

20,978 
32,598 
18,637 
29, 660 
56, 587 

30, 173 
41,755 
31,868 
21,313 
21, 398 

73, 521 
32,398 
13,452 
16, 259 

8,662 

1,565 

345 

51 

11 



(•) 
1,080 
4,171 
7,162 

8,478 
15,745 
10,332 
19, 145 
40,258 

23,599 
36,403 
29, 859 
21,816 
23,753 

94,782 
53,899 
27,228 
44,491 

43,538 
15,161 
7,338 
2,618 
1,431 



11,333 
13,544 
19, 120 

15,775 
37,772 
16,333 
30,724 
28,953 

25, 620 
18,041 
21,043 
23,210 
17,840 

63,721 
26, 506 
10,437 
10,457 

5,588 

1,253 

308 

40 

12 



2,307 
5,512 
7,398 

7,293 
20,913 
10, 665 
22,044 
23,417 

23,055 
17,564 
22, 635 
26,309 
21,856 

92, 105 
49, 629 
24,091 
32, 937 

31,754 

14,045 

7,675 

2,294 

3,555 



102,138 
446,012 
397,268 
548, 933 



16,736 
151,205 
219,792 
622,355 



78,999 
272, 934 
249, 673 

309,790 



16, 873 
108,740 
157,601 
439,717 



75,812 
201,645 
173,351 
212, 549 



17,971 
101,053 
137, 922 
362,281 



44,120 
158,460 
147,007 
146, 2t4 



12, 503 

93,958 

135,430 

290,485 



50,763 
130,057 
105,754 
118,322 



15,387 
34,332 
111,419 

253.034 



Footnote at end of table. 



112 Individual Returns/1972 • Deductions and Exemptions 

Table 2. 14— RETURNS WITH CONTRIBUTIONS EEDUOIION: CONTRIBUTIONS DEDUCTION AS A PERCENT OF ADJUSTED GROSS INCOME BI SIZE OF ADJUSTED GROSS I NCCME— Continued 
(All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



Contributions deduction as a percent of adjusted gross Income — Continued 



9 under 10 percent 



Number of 
returns 



10 under 15 percent 



Number of 
returns 



15 under 20 percent 



Number of 
returns 



20 percent 



Number of 
returns 



Over 20 under 30 
percent 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Total 

$1 under $1,000 

*1,000 under 42,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



924,451 



588,769 



70,946 



126,659 



551,290 



(») 

9,217 
13,299 
23,470 

21,436 
8,797 
24,343 
46,894 
U,611 

23,335 
22,798 
19,303 
19,209 
17,855 

47, 809 
21,905 
7,581 
9,311 
4,144 

1,061 
260 
41 
15 



(♦) 
2,223 
4,325 

10, 083 

11,307 
5,433 
17, 241 
38,173 
13,233 

23,121 
24,697 
23,627 
24, 638 
24,755 

76,779 
46,347 
19,736 
33,025 
26,733 

13,482 
6,926 
2,516 
2,263 



(«) 
8,853 
18,660 
42,338 
51,953 

64,155 
60,262 
57,523 
68,634 
69,356 

57,231 
55,246 
49,923 
52,112 
39, 572 

118,054 
46,411 
18,789 
26,229 
12, 551 

3,475 

1,025 

161 



(•) 

1,871 

5,913 

18,476 

28,445 

43,140 
46, 612 
50, 682 
70,643 
76,404 

72,445 
75,467 
73,042 
83,378 
67, 692 

234,575 
123,125 
59,025 
116,717 
102,700 

55,797 
35,370 
13,684 
17, 105 



(«) 
7,792 
16,344 
13,783 
21,288 

19,768 
23,941 
22,689 
24,768 
16,460 

U,838 
12,278 
10,332 
8,684 
4,980 

19,005 
9,720 
4,159 
6,759 
4,706 

1,726 
613 
119 
49 



(•) 
2,317 
6,997 
8,345 

16,816 

18,088 
26, 672 
29, 195 
37,424 
25,681 

26,851 
24,075 
21, 179 
19, 868 

12,141 

55,318 
37,433 
19,749 
44,007 
55,085 

40,887 
30, 195 
14,447 
15, 527 



(•) 



2,026 
1,823 



(•) 

866 
(•) 
(•) 
(«) 

1,605 
978 
(•) 

823 
529 

297 
116 
28 
10 



1,948 

(•) 
2,304 
2,782 



(«) 

2,048 
(«> 
(•) 
(•) 

5,806 
4,325 
(») 
6,359 
7,391 

8,693 
7,209 
3,733 

3,386 



1,152 
4,240 
7,998 
6,400 
12,236 

17,584 
161672 
8,160 
6,073 
4,504 

3,783 
2,451 
4,076 
3,178 
2,860 

6,933 
4,720 
3,771 
3,833 
3,032 

1,319 
343 
195 

96 



130 

1,886 

4,959 

6,296 

U,112 

22, 599 
26,607 
14,836 
13,525 
10,686 

10,010 
6,679 
12,878 
10,024 
10, 557 

27,986 
25,896 
26, 062 
35,691 
53,015 

62, 635 
64,410 
34,907 
54,904 



43,564 
116,081 
103,005 

92,127 



17,094 

85,388 

120,838 

227,862 



123,682 
319, 930 
254, 089 
226,750 



54,833 
287,480 
372,024 
753,096 



62,003 
107, 626 
51, 112 
46,856 



34,946 
137,059 
104,113 
312,648 



4,974 
7,159 
3,097 
4,762 



2,919 
11,066 

7,904 
49, 057 



32,026 
52, 993 
16,348 
25,292 



27, 334 

88,253 

50, U7 

385, 507 



Contributions deduction as a percent of adjusted gross income--Continued 



30 percent 



Size of adjusted gross income 



Number of 
returns 



Over 30 under 40 
percent 



Number of 
returns 



40 under 50 percent 



Number of 
returns 



50 percent 



Number of 
returns 



Over 50 percent 



Number of 
returns 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(40) 



Total 

$1 under $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 

$3,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,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 



U,753 



63,090 



396, 203 



32,426 



302,317 



12,345 



264,438 



21,201 



150,447 



7,089 
(•) 

(•) 
(•1 
(«) 

(•) 

(») 
(•) 
(•) 
(») 
(•) 



353 

515 

375 

273 

90 



5,253 

(•) 

(•) 
(•) 

(•) 

(•) 

(•) 
(•) 
(•) 
(•) 



4,859 
11,239 

15,831 
25,613 
18,603 
46,567 



(•) 
9,529 
4,662 
9,815 
6,4U 

5,313 
3,554 

(«) 
2,980 

(•) 

2,457 



1,403 
698 
1,456 
2,588 
2,0U 

1,212 
592 

103 
43 



(«) 
5,102 
4,094 
12,033 
9,632 

11,039 
8,282 
(•) 
9,491 

(•) 

6,692 
14,600 



3,7U 
5,609 
14, 549 
34,260 
50,374 

55,454 
60,358 
25,025 
4^,427 



(•) 

924 
1,859 
7,339 

(•) 

4,545 

511 

1,335 

4,413 
1,845 
1,147 



1,001 
720 
764 

1,604 
624 

545 

266 

64 

57 



(») 

503 
2,208 
10,651 
(♦) 

12, 514 
1,530 
4,660 

16,783 



8,371 
6,404 



8,008 

7,536 

9,093 

30,866 

18, 663 

34,323 
35,861 
20, 699 
72,372 



(! 



1,448 


311 


399 


422 


485 


321 





(•) 


328 


2,351 


206 


784 



(•) 
(«) 
(♦) 

1,175 
855 
(•) 
2,517 

l,oe»l 

572 
291 
72 
32 



(«) 
(») 
(.) 

10,218 
9,768 
(♦) 

47,555 
36,608 



40,199 
43,435 
24,690 
33,832 



8,282 
2,949 

(•) 

(•) 

(») 



(•) 



(•) 
(•) 



3,895 
3,956 

(•) 

(•) 

(•) 



2,691 

(*) 



(») 
(•) 



4,213 

9,012 

77,708 



7,389 

3,371 
(«) 
2,857 



5,652 
7,113 

(•) 

129,753 



30, 686 

16,656 

5,629 

10, 119 



30,931 
42,716 
23,292 
299, 271 



12,985 
10,804 
2,992 
5,645 



14,630 

35,487 

14,775 

237,426 



2,943 
1,034 
1,564 
6,804 



2,911 

3,136 

9,009 

249, 333 



17,671 
2,767 
(«) 

327 



25, 580 
22,037 
(•) 
99,643 



(*•) Estimate is not shown separBtely because of the snail number of sample returns on which it was based, 
NOTE: Amount detail may not add to total because of rounding. 



However, the data are included in the appropriate totals. 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.15— RErUBHS WITH CONTRIBUTIOIE DEDUCTION: SIZE OF DEDUCTION BY SIZE OF AMUSTED GROSS INCOffi 
[All figures are estijnates based on samples— money amounts are in thousands of dollars] 



113 



Size of adjusted gross incane 



Contributions 
deduction 



Number 

of 
returns 



Size of deduction 



$1 under $100 



Number of 
returns 



$100 under $200 



Number of 
returns 



$200 under $300 



Number of 
returns 



$300 under $<100 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(6) 



(9) 



(10) 



Total 

$1 under $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 $11,000 

$U,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



233,604 



5,214,161 



754,993 



3,105,980 



1,069,246 



27,376 
77,484 
188,259 
355,543 
589,721 

824,406 

923,414 

1,260,322 

1,475,827 

1,534,634 

1,595,955 
1,674,734 
1,526,613 
1,476,492 
1,362,699 

5,399,792 
2,542,237 
1,108,881 
1,217,709 
456,994 

88,701 

18,549 

2,614 

1,016 



5,632 

20,346 

54,119 

100,777 

159,596 

248,915 
278,237 
344,612 
473,168 
505,079 

522,603 
559,009 
536,353 
575,076 
534,298 

2,341,722 

1,406,391 

781,583 

1,278,427 

975,514 

538, 572 
393,182 
189,132 
386,148 



11,903 
28,829 
55,839 
91,607 
149,459 

184,135 
241,194 
345,539 
349,985 
395,337 

334,069 
324,697 
335,851 
279,334 
219,554 

762,605 
252,005 
81,041 
63,814 
12,917 

1,593 

213 

19 

4 



459 
1,452 
2,634 
4,122 
7,511 

8,956 
11,856 
17,346 
17,678 
20,444 

17,306 
16,575 
17,932 
14,604 
11,677 

40,310 

13,894 

4,584 

3,507 

676 

78 
10 
1 

(^) 



6,777 

13,491 

58,285 

94,616 

177, 526 

224,081 
240,367 
J43,619 
378,949 
388,762 

398,004 
409,330 
327,161 
316,951 
294,993 

945,602 
359,940 
118,479 
93,613 
20,888 

2,315 

362 

36 

10 



997 
1,861 
8,001 
13,961 
24,529 

31,254 
35,228 
48,902 
53,705 
55,954 

57,692 
59,385 
47,843 
46,615 
43,161 

138,728 

52,705 

17,417 

13,687 

2,983 

328 
51 
5 

1 



3,452 

9,490 

23,562 

61,237 

84,853 

151,868 
157,663 
230,007 
271,590 
270,490 

312,949 
315,147 
261,772 
259,301 
2A2,2Z3 

903,421 
371,394 
124,680 
105,160 
22,178 

2,597 
323 

35 



790 

2,410 

5,579 

14,659 

20,457 

37,627 
38,080 
55,147 
66,495 
66,229 

76,223 
76,968 
64,267 
64,214 
59,286 

221,776 
91,694 
30,974 
25,961 
5,450 

629 

77 



(•) 
6,854 
18,511 
38,413 
57,584 

100,250 
71,562 
116,750 
154,272 
159,019 

182,241 
214,673 
133,780 
138,563 
187,272 

807,492 
341,335 
132,224 
1W,558 
24,947 

2,679 

328 

23 

7 



(♦) 
2,438 
6,577 
12,665 
19,628 

34,193 
24,228 
40,712 
52,460 
54,850 

61,872 
73,463 
62,929 
65,215 
64,054 

279,301 
118,509 
45,768 
39,748 
8,577 

920 

112 



1,£38,383 
6,068,603 
7,636,493 
10,836,593 



340,470 
1,850,010 
2,727,339 
8,290,672 



337,637 
1,516,190 
1,493,505 
1,174,211 



16,168 
76,280 
78,097 
63,061 



350,697 
1,575,778 
1,746,439 
1,541,247 



49,349 
225,043 
254,696 
225,906 



182,594 
1,081,618 
1,391,392 
1,529,796 



43,895 
263,578 
340,959 
376,572 



124,005 

601,853 

956,529 

1,423,593 



42,325 
206,444 
327,532 
492,946 



Size of deduction — Continued 



$4(X) under $500 



Size of adjusted gross income 



Number of 
returnn 



$500 under $750 



Number of 
returns 



$750 under $1,000 



Number of 
returns 



$1,000 under $1,500 



Number of 
returns 



$1,500 under $2,000 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(1°) 



(20) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



1,978,399 



879,364 



2,796,990 



1,434,755 



1,226,331 



1,327,714 



1,612,835 



571,579 



977,312 



(») 

9,880 

9,818 

21,891 

36,379 

33,443 
49,793 
50,460 
59,216 
90,289 

90,648 
115,726 
114,987 
110,176 
115,112 

546,533 
275,405 
116,006 
105,951 
23,589 

2,540 

298 

21 



(») 
4,566 
4,543 
9,973 
16,030 

15,024 
22,354 
22,504 
26,142 
39,732 

40,234 
51,036 
50,828 
49,261 
51,228 

243,047 
122,295 
51,605 
47,317 
10,538 

1,131 
133 



(•) 
6,029 
11,505 
20,278 
47,409 

64,418 
80,520 
82,607 
101,347 
136,564 

123,341 
119,025 
129,815 
144,983 
134,033 

687,871 
424,518 
213,895 
203,462 
56,351 

6,582 

884 

73 

17 



(•) 
3,673 
7,288 
12,067 
28,362 

39,544 
48,394 
50,784 
62,959 
86,359 

74,168 
72,395 
78,069 
37,628 
81,613 

415,848 
256,437 
131,330 
125,473 
34,980 

4,050 
541 
45 
10 



3,395 

2,787 

17,350 

33,284 
42,213 
47,919 
80,934 
63,161 

62,371 
77,680 
54,355 
49,602 
58,233 

239,321 
193,349 
120,480 
156,097 
48,244 

6,041 

751 

79 

17 



3,429 

2,306 

15,395 

28,183 
35,914 
41,774 
68,526 
54,684 

54,094 
66,831 
55,764 
41,937 
49,854 

248,572 
171,261 
103,606 
135,153 
42,056 

5,232 
651 
68 
15 



2,587 
21,039 
12,739 

19, 865 
22,028 
26,869 
47,306 
61,342 

63,345 
70, 147 
72,690 
80,086 
65,368 

246,274 

163,701 
104,714 
164,313 
69,755 

10,047 

1,255 

101 

45 



3,059 
25,1A9 
16,327 

a4,243 
27,437 
32,713 

55,907 
71,579 

76,048 
85,324 
88,345 
98,750 
79,620 

300,755 
197,678 
127,305 
199,787 
35,606 

12,425 

1,546 

124 

56 



(♦) 
(♦) 
(♦) 

3,600 
(♦) 

3,133 
11,705 
10,869 
20,260 
11,367 

18,083 
19,544 
25,770 
27,259 
34,063 

131,130 
69,758 
41,017 
83,624 
46,157 

7,481 

1,070 

84 

20 



(«) 
(•) 
(•) 

5,665 
(«) 

5,153 
19,632 
18,593 
33,193 
18,793 

30,828 
33,253 
42,889 
46,383 
58,069 

226,226 

120,380 
70,665 

142,852 
79,925 

12,971 

1,360 

145 

34 



78,698 
283,201 
546,649 

1,070,351 



35,442 
125,755 
242,587 
476,079 



36,184 

465,956 

651,197 

1,593,653 



51,909 
283,040 
393,873 
963,714 



25,624 
267,511 
312, 241 
819,379 



22,106 
229,081 
268,530 

706,615 



38,463 

177,410 
351,636 

760,205 



47,632 
211,835 
428,037 
925, 282 



9,180 

57,339 

124,719 

380,341 



15,463 
95,370 
211,422 
655,059 



Footnotes at end .if table. 



114 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.15— HETUHMS WITH COHTRIBUIIONS DEDUCTION: SIZE OF DEDDCTION BY SIZE OF ADTOSTED GHOSS D1CCM&— Continued 
[All figures are estijaates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



$1 under $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 $11,000... 
$U,000 under $12,000... 
$12,000 under $13,000... 
$13,000 under $14,000... 
$14,000 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 



Size of deduction — Continued 



$2,000 under $2,500 



Number of 
returns 



(21) 



(•) 



2,824 

4,638 
5,309 
1,301 
1,999 
3,365 

3,411 
5,646 
5,499 
9,861 
5,983 

44,192 
39,063 
18, 830 
38,226 
30,273 

6,289 
842 
79 
21 



3,052 

16,612 

30,400 

177,815 



(22) 



504,711 



(♦) 



6,171 

9,990 
11,849 
2,850 
4,436 
7,966 

7,273 
12,475 
11,865 
21,366 

13,118 

97,730 
87,032 
41,588 
84,606 
67,729 

14,058 

1,381 

178 

47 



6,675 
37,091 
66,099 
394,849 



$2,500 under $3,000 



Number of 
returns 



(23) 



128,260 



(♦) 
(«) 

(») 



5,035 
3,463 

3,919 

2,813 
3,652 
2,991 
1,977 

14,470 
22,377 
16,420 
23,129 
22,026 

4,927 

736 

52 

17 



(») 

12,417 
U,433 

104,154 



(24) 



350,042 



(•) 
(•) 



(») 



13,933 
9,436 

10,536 

7,753 

10,026 

8,091 
5,609 

39,356 
61,257 
44,721 
62,702 
60,219 

U,513 

2,019 
145 
48 



(») 

33,905 
31,480 

283,980 



$3,000 under 44,000 



Number of 
returns 



(25) 



(») 



(•) 

448 
1,498 

5,712 



2,927 
2,657 
2,806 

14,038 
12,586 
10,148 
26,043 
25,603 

6,801 

l,iai 

121 

31 



(») 
7,909 
10,672 
96,562 



(26) 



(») 



(») 
1,569 
5,296 

19,293 



7,649 

9,736 

8,484 

10,331 

47,787 
43,026 
34,919 
88,750 
88,008 

23,589 

4,134 

425 

ICH 



(») 

26,969 
36,199 

330,742 



$4,000 under $5,000 



Number of 
returns 



(27) 



58,734 



(«) 



(*) 
(•) 



2,684 

2,359 

4,078 



2,580 
6,205 
2,192 
15,618 
15,178 

4,864 
859 
75 



(«) 
2,715 
6,437 
47,595 



(28) 



260,281 



(») 



(•) 
(•) 

10,948 



10,476 
18,188 



U.,404 
27,4.45 
9,765 
69,238 
67,913 

21,753 

3,835 

342 

106 



(♦) 

n,074 
28,665 

211,802 



$5,000 or more 



Number of 
returns 



(29) 



123,032 



(«) 



(•) 
(») 
(») 
(♦) 

452 
869 
(•) 
1,235 

(•) 

4,263 

5,601 

8,755 

24,101 

38,888 

23,945 

a, 537 

1,814 

787 



(•) 
(*) 

3,244 
117,691 



(3C) 



(») 



(•) 
(•) 
(•) 
(») 

2,434 
4,836 

(•) 
6,926 

(•) 

30,882 
42,777 
67,335 
239,644 
420, 853 

427,894 
376,331 
187,630 
385,719 



(») 
(») 

19,112 
2,179,065 



(*) EstirTflte is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 

^Less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1972 • Deductions and Exemptions 

Table 2-i6~R£TUENS WITH INTEMET PAID DEDUCTION: ICTERj;:-! i.E[inCTf,D -JY SIZE OF ADJUSTED GROSS INCCME 
[All fibres are estimates based on samples — money amounts are in thousands of dollars] 



115 



Size of adjusted gross income 



Total 



Number of 
returns 



Adjusted 
gross 
income 



Total 

itemised 

deductions 



Interest 
deducted 



Home mortgage 



Number of 
returns 



Installment purchases Investment interes 



Number of 
returns 



Number of 
returns 



Number of 

returns 



All returns, total. 



No adjusted gross Income. 

$1 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 $3,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $11,000.. 
$11,000 under $12,000. . 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



No adjusted gross income . 

$1 under $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 $11,000... 
$11,000 under $12,000... 
$12,000 under $13,000... 
$13,000 under $14,000.., 
$14,000 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 , 



Total nontaxable returns. 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



Taxable returns, total 



All returns, summary: 

Returns under $5,000 

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



386,654,365 



18,5U,933 



16,427,759 



2,381,554 



91,482 



8,221,692 



a, 508 

47,550 
113,257 
254,432 
463^376 

683,951 

788,871 

1,14.5,075 

1,391,987 

1,498,442 

1,515,001 
1,616,505 
1,503,191 
1,416,385 
1,329,632 

5,150,784 
2,347,592 

986,606 
1,044,001 

376,301 

70,649 

14,875 

2,134 

835 



11,014 

76,539 

310,294 

907,430 

2,094,756 

3,768,892 
5,154,561 
8,592,103 
11,860,073 
14,243,594 

15,906,459 
18,574,469 
18,786,981 
19,091,995 
19,261,813- 

83,824,825 
52,024,^45 
26,828,297 
33,641,106 
24,889,289 

9,247,639 
4,193,924 
1,439,779 
1,924,283 



59,954 
118,319 
250,887 
516,008 
981,728 

1,487,325 
1,760,265 
2,718,185 
3,313,787 
3,807,200 

4,008,221 
4,583,107 
4,571,553 
4,512,667 
4,390,236 

18,548,151 
10,046,515 
5,042,524 
7,252,599 
4,689,556 

1,947,699 

1,062,593 

415 ,798 

598,976 



20,872 

33,205 

78,508 

165,217 

312,147 

441,266 

533,700 

853,464 

1,069,750 

1,255,393 

1,324,400 
1,529,031 
1,573,497 
1,503,996 
1,464,178 

6,062,751 
3,141,745 
1,535,066 
2,103,204 
1,347,443 

540,410 
272,906 
90,430 
79,457 



11,391 
24,321 
71,271 
165,713 
281,048 

391,924 
502,340 
761,004 
977,442 
1,106,969 

1,154,969 
1,284,011 
1,240,848 
1,166,999 
1,116,107 

4,329,176 

1,967,027 

813,595 

829,495 

264,767 

41,336 

7,353 

955 

367 



7,199 

15,980 

41,307 

99,778 

193,412 

264,477 
334,501 
507,887 
663,462 
782,342 

334,143 
939,354 
1,033,212 
986,183 
977,686 

3,986,868 
2,023,190 

956,698 
1,142,424 

462,337 

88,809 

20,089 

4,045 

2,376 



10,156 
13,823 
33,582 
122,363 
222,970 

376,950 
461,641 
678,163 
909,381 
990,094 

1,011,179 

1,096,809 

1,039,347 

991,121 

894,300 

3,465,839 

1,443,975 

540,555 

429,798 

91,096 

9,306 

1,091 

147 

39 



1,349 
1,704 
5,069 
17,913 
26,415 

49,768 
63,513 
103,294 
122,103 
143,175 

147,953 
165,792 
167,156 
162,139 
142,366 

582,655 

268,314 

101 ,407 

86,751 

19,064 

2,842 
704 
102 



(•) 

3,413 
3,201 
(•) 
3,852 
3,050 

18,109 
11,240 

8,441 
14,505 

9,136 

2,388 

970 

164 

89 



2,956 



(•) 



1,802 

(«) 

2,074 
1,948 
(•i 
1,256 
5,107 

14,259 
11,407 
14,067 
29,409 
59,408 

63,375 
54,348 
21,537 
30,346 



13,14.; 

24,327 

74,073 

139,148 

276,871 

429,026 
556,628 
805,298 
969,971 
1,032,154 

1,081,707 
1,202,485 
1,075,937 
1,077,650 
991,296 

3,318,356 

1,716,588 

722,512 

735,790 

305,544 

60,804 
13,159 

1,399 



12,317 
12,860 
31,979 
47,392 
85,815 

126,843 
140,127 
246,562 
283,841 
329,005 

340,229 
371,937 
372,722 
359,419 
339,019 

1,478,969 
833,834 
462,894 
344,621 
806,633 

335.384 
197,766 
64,746 
46,728 



,397,376 



331,365,921 



83,198,724 



26,127,770 



15,801,964 



14,410,077 2,305,863 



(-) 
4,83? 

29,103 
126,705 
301,755 

563,093 

6 98,476 

1,063,900 

1,344,269 

1,464,326 

1,498,055 
1,604,070 
1,491,985 
1,409,249 
1,325,332 

5,140,785 
2,343,190 

933,806 
1,041,847 

374,933 

70,352 

14,797 

2,121 

329 



(•) 

7,350 

78,;"" 

453,239 

1,371,082 

3,106,998 

4,567,626 

7,933,280 

U,452,635 

13,918,319 

15,729,688 
18,432,426 
18,648,450 
18,996,351 
19,200,916 

88,655,432 
51,926,966 
26,751,968 
38,561,492 
24,797,713 

9,208,624 
4,172,179 
1,431,623 
1,912,118 



(•) 
3,631 

40,171 
202,396 
539,339 

1,079,460 
1,458,369 
2,337,492 
3,105,944 
3,643,902 

3,925,117 
4,509,893 
4,492,261 
4,439,219 
4,349,998 

13,395,629 
9,964,145 
4,995,019 
7,184,008 
4,598,501 

1,904,549 

1,039,064 

405,752 

584,594 



390,064 



5,288,444 



3,490,132 



905,123 
5,508,326 
7,380,714 
9.993,777 



3,400,034 
43,619,223 
91,621,716 
248,013,393 



1,926,896 
13,091,762 
22,065,788 
49,604,411 



(•) 

1,341 

12,686 

59,688 

151,376 

309,030 
423,282 
745,194 
999,808 
1,189,481 

1,291,463 
1,503,182 
1,547,391 
1,491,379 
1,453,178 

6,005,928 
3,112,260 
1,510,171 
2,071,998 
1,307,388 

519,315 
258,096 

86,739 
71,790 



1 2,231 

12,583 

79,374 

157,814 

305,822 
425,807 
699,019 
939,435 
1,078,668 

1,141,312 
1,274,123 

1,231,888 
1,161,186 
1,112,412 

4,321,304 

1,964,454 

811,868 

323,546 

263,955 

41,182 

7,319 

952 



404 

5,537 

36,825 

33,067 

132,494 
260,748 
445,836 
615,475 
749,792 

316,860 
974,188 
1,019,704 
977,676 
972,008 

3,965,929 
2,023,184 

952,535 
1,140,321 

460,074 

87,970 

19,914 

4,017 

2,356 



1,219,316 



609,949 
4,163,573 
7,400,152 
15,173,412 



554,749 
3,740,179 
5,962,934 

8,254,071 



625,793 



362,676 
2,552,669 
4,820,578 
8,691,836 



1 (.) 

9,622 
63,933 
142,563 

320,961 
403,254 
626,014 
834,023 
971,074 

1,004,054 

1,089,436 

1,031,990 

938,501 

893,875 

3,461,708 

1,447,983 

539,907 

429,255 

90,354 

9,255 
1,089 

146 



402,894 
3,416,229 
5,032,756 
5,986,846 



848 

6,537 

15,047 

40,621 

54,199 

39,736 

118,052 

140,552 

146,504 
163,748 
166,346 
161,535 
142,259 

581,290 
268,074 
101,191 
86,626 
19,002 

2,776 
704 

101 



52,449 

431,354 

785 ,406 

1,061,846 



87,130 



(-) 






(•) 

(•) 

3,201 
(») 

3,352 
(«i 

17,938 
11,167 

8,342 
14,209 

9,004 

2,833 

938 

163 

85 



4,352 



7,219 
3,507 
15,164 
65,592 



272,501 



(•) 



(•) 



1,139 

(-) 

(•) 
1,948 
(■) 

iir 

13,914 
10,555 
11,931 
20,480 
48,270 

58,217 
47,625 
20,979 
25,743 



43,580 



4,461 

2,673 

10,792 

298,156 



(-) 
(•) 
23,193 
67,415 
167,803 

346,850 
492,887 
743 ,493 
935,436 
1,054,028 

1,068,519 
1,195,143 

1,067,132 

1,072,420 

937,979 

3,811,353 

1,712,782 

720,311 

783,759 

304,374 

60,536 
13,095 

1,887 
718 



592,091 



527,565 
3,343,077 
5,429,075 
7,425,375 



C«) 
(•) 
6,301 
16,214 
46,758 

85,789 
112,734 
209,453 
265,937 
298,690 

326,114 
363,298 
360,935 
350,912 
333,904 

1,444,795 
810,448 
444,514 
824,570 
730,042 

370,353" 
189,854 
61,642 
43,684 



474,251 



190,363 
1,126,377 
1,783,376 
5,121,575 



(-) 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: Amount detail may not add to total because of rounding. 



116 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.17— RETURNS WITH INTEREST PAID DEDUCTION: INTEREST DEDUCTED AS A PERCENT OF ADJUSTED GROSS INCCME BY SIZE OF ADJUSTED GROSS INCOME 
LaII figures are estimates based on samples — money antounts are in thousands of dollars] 



Size of adjusted gross income 



Interest deducted 



Number of 
returns 



Interest deducted as a percent of adjusted gross income 



Under 1 percent 



Number of 
returns 



1 under 2 percent 



Number of 
returns 



2 under 3 percent 



Number of 
returns 



3 under 4 percent 



Number of 

returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $<i,000 

$<1,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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, OX. 
Returns $10,000 under $15,000, 
Returns $15,000 or irore 



27,347,086 



1,654,150 



504,614 



1,791,470 



21,508 

47,550 

118,257 

254,432 

463,376 

683,951 

788,871 

1,145,075 

1,391,987 

1,498,442 

1,515,001 
1,616,505 
1,503,191 
1,416,385 
1,329,632 

5,150,784 
2,347,592 

986,606 
1,044,001 

376,301 

70,649 

14,875 

2,134 

835 



20,872 
33,205 
78,508 
165,217 
312,147 

441,266 

538,700 

858,464 

1,069,750 

1,255,393 

1,324,400 
1,529,081 
1,573,497 
1,508,996 
1,464,178 

6,062,751 
3,141,745 
1,535,066 
2,103,204 
1,347,443 

540,410 
272,906 
90,430 
79,457 



(•) 
5,485 
13,866 
42,813 

56,864 
53,991 
58,469 
68,237 
69,675 

94,386 
73,801 
78,397 
69,677 
84,357 

319,324 
209,927 
114,445 
139,540 
70,4U 

18,776 

5,517 

1,015 

498 



(•) 

98 

303 

1,023 

1,711 
2,000 
2,355 
2,902 
2,918 

5,020 
4,487 
5,342 
4,818 
6,219 

28,893 
22,484 
14,650 
23,058 
21,000 

10,567 
6,056 
2,327 
2,790 



(•) 

(•) 
18,553 
24,460 

53,500 
69,219 
83,325 
106,427 
121,549 

96,547 

107,577 
83,488 
73,887 
71,187 

356,596 
214,382 
100,730 
119,691 
56,710 

12,241 

2,249 

279 

79 



(•) 
(•) 

908 
1,610 

4,199 
6,678 
9,533 
13,346 

17,705 

15,131 
18,984 
15,571 
16,312 
15,556 

92,960 
71,883 
42,003 
67,604 
57,117 

23,507 
9,087 
2,721 
2,019 



(•) 

(«) 
15,483 
14,972 

51,013 
49,163 
70,369 
98,172 
84,720 

105,590 
98,497 
80,182 
34,843 
90,117 

419,457 
229,462 
107,115 
131,321 
48,178 

8,459 

1,406 

151 

49 



(•) 

(•) 
1,409 
1,744 

7,159 
7,926 
13,334 
20,667 
19,470 

27,721 
23,275 
25,628 
23^955 
32,662 

182,054 
127,666 

73,411 
122,274 

78,727 

26,993 
9,716 
2,432 
2,228 



(-) 
13,890 
16,133 

37,042 
46,473 
77)783 
103,233 
80,899 

100,475 
106,398 

93,855 
106,223 

83,375 

444,404 
246,312 
103,875 
127,736 
40,200 

6,102 
858 
108 
38 



(•) 
1,746 
2,523 

7,024 
10,729 
20,350 
30,945 
26,764 

36,720 
42,917 
40,678 
50,567 
42,461 

271,105 
192,624 
102,846 
166,265 
91,688 

27,250 
8,164 
2,423 
2,615 



905,123 
5,508,326 
7,380,714 
9,993,777 



609,949 
4,163,573 
7,400,152 
15,173,412 



66,640 
307,236 
400,813 
879,456 



1,476 
11,886 
25,885 
131,826 



45,940 
434,020 
437,686 
862,957 



2,648 

51,512 

31,554 

368,901 



33,196 
353,447 
459,229 
945,598 



3,351 

68,556 

143,241 

625,501 



32,601 
345,435 
490,826 
975,183 



4,551 

95,813 

213,343 

864,979 



Interest deducted as a percent of adjusted gross income — Continued 



Size of adjusted gross income 



4 under 5 percent 



Number of 
returns 



5 under 6 percent 



Number of 
returns 



6 under 7 percent 



Number of 
returns 



7 under 8 percent 



Number of 
returns 



3 under 9 percent- 



Number of 
returns 



(11) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Footnote at end of table. 



1,871,339 



1,456,859 



1,797,362 



1,684,366 



1,305,557 



1,669,683 



1,431,263 



4,629 

27,418 

29,524 
45,233 
81,226 
69,232 
95,495 

101,840 
121,009 
123,148 
106,126 
U7,441 

479,531 
235,321 
94,873 
95,575 
32,667 

4,391 

683 

61 

16 



720 
5,391 

7,347 
13,082 
26,954 
27,216 
40,314 

47,895 
63,092 
69,161 
64,628 
77,002 

373,474 
235,312 
116,308 
155,854 
96,046 

25,022 
8,4U 
1,932 
1,040 



(«) 
3,600 
1,905 
11,694 

39,737 
36,775 
49,129 
73,713 
89,636 

109,520 
132,414 
100,103 
116,991 
111,160 

505,229 

217,016 
87,393 
81,065 
25,798 

2,948 
503 
61 
19 



(•) 

541 

374 

2,812 

11,945 
12,761 
19,886 
34,169 
47,355 

63,745 
83,386 
68,942 
86,882 
88,635 

479,234 
263,271 
130,741 
164,964 
91,467 

20,818 
7,677 
2,230 
2,414 



(«) 

5,703 
21,219 

29,885 
34,179 
51,574 

103,536 
141,609 

119,673 
119,027 
96,452 
123,716 
103, OU 

480,074 

199,226 

76,515 

75,633 

19,409 

2,504 

370 

45 

10 



(•) 
1,327 
6,373 

10,631 
14,683 
25,328 
57,337 
86,425 

82,051 
89,009 
78,213 
108,752 
97,063 

535,267 
285,780 
134,243 
181,602 
81,523 

20,642 
6,766 
2,062 
2,049 



(•) 
(•) 
7,624 
17,566 

17,882 
35,364 
76,317 
90,023 
99,123 

99,418 
129,400 
130,330 
117,539 
108,365 

421,293 
173,431 
64,627 
58,708 

14,450 

1,961 

309 

38 

7 



(•) 

(♦) 
1,996 
5,941 

7,262 
17,031 
43,583 
57,901 
70,029 

78,177 
111,454 
122,617 
113,574 
117,819 

543,752 
295,666 
131,019 
160,374 
70,429 

18,361 

6,530 

1,818 

920 



(«) 
5,313 
3,953 

16,511 

24,701 
23,743 
50,418 
93,910 
114,271 

95,914 
103,414 
107,821 
107,075 
101,557 

373,909 

129,857 

55,033 

50,330 

11,597 

1,611 

285 

43 

11 



(♦) 
1,280 
1,297 
6,315 

11,816 
15,331 
32,202 
67,977 
93,196 

85,721 
101,279 
114,387 
122,996 
125,303 

545,056 
243,983 
127,234 
157,238 
63,509 

17,871 
6,674 
2,439 
5,966 



37,947 
320,710 
569,564 
943,118 



6,715 

114,914 

321,773 

1,013,452 



18,055 
239,090 
570,135 
920,032 



3,794 

126,116 

391,638 

1,162,3U 



29,076 
360,783 
561,912 
853,786 



8,026 

194,405 

455,088 

1,249,940 



25,543 
318,714 
535,552 
739,374 



7,982 

195,807 

548,641 

1,229,370 



30,258 

312,048 
515,781 
623 , 176 



9,496 

220,522 

549,686 

1,169,971 



Individual Returns/1972 • Deductions and Exemptions 



117 



Table 2.17— RETURNS WITH INTEREST PAID DEDUCTION: INTEREST DEDUCTED AS A PERCENT OF ADJUSTED OROSS INCOME BY SIZE OF ADJUSTED GROSS INCOME— Continued 
[All figures are estimates based on samples —money amounts are in thousands of dollars) 



Size of adjusted gross income 



Interest deducted as a percent of adjusted gross income --Continued 



9 under 10 percent 



Mijnber of 
returns 



10 under 15 psrcent 



Number of 

returns 



13 under 20 percent 



Number of 
returns 



20 under 30 percent 



Niunber of 
returns 



30 under iO percent 



Number of 

returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(JO) 



Itotal 

$1 under $1,000 

1,000 under $2,000 

12,000 under $3,000 

- 000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$1A,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 

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



1,267,107 



1,534,793 



343,425 



195,042 



3,815 
11,639 

19,467 
39,575 
50,222 
80,243 
88,059 

90,773 
99,551 
102,622 
95,659 
98,643 

283,818 
112,644 
40,753 
34,874 
8,686 

1,326 

231 

25 

3 



1,274 
5,026 

9,968 
24,528 
35,667 
65,790 
79,679 

90,777 
108,693 
121,612 
121,752 
135,038 

463,331 
235,250 
104,614 
120,363 
53,405 

16,293 

6,028 

1,526 

552 



(-) 
3,849 
25,195 
39,255 
76,852 

114,755 
147,795 
258,634 
270,276 
289,908 

312,995 
356,892 
351,160 
279,830 
267,070 

801,849 

283,103 

96,123 

82,516 

24,569 

4,043 
822 
89 

30 



(•) 

586 

8,645 

17,762 

44,082 

78,042 
117,626 
238,220 
280,776 
339,267 

396,295 
498,529 
531,087 
454,309 
464,770 

1,645,546 
748,375 
307,672 
355,730 
194,351 

64,068 
28,222 

7,046 
7,216 



(•) 

(•) 
12,422 
31,860 
62,235 

82,583 
93,542 
125,806 
153,121 
138,802 

121,105 
114,522 
109,964 
96,489 
69,762 

194,144 
64,491 
23,280 
24,446 
10,039 

1,988 

430 

47 

22 



(•) 

(«) 
5,696 
19,327 
47,288 

73,366 
106,121 
161,823 
224,945 
222,323 

215,313 
224,942 
234,320 
217,122 
170,995 

560,194 
239,703 
108,466 
156,053 
114,076 

44,464 
20,522 
5,718 
5,873 



(•) 
7,022 
22,697 
43,599 
64,338 

88,092 
88,550 
90,279 
62,787 
71,487 

56,011 
47,132 
37,458 
27,677 
19,554 

60,085 
19,796 
11,656 
13,316 
7,058 

1,949 

474 

56 

15 



(•) 
3,028 
15,071 
38,874 
70,642 

115,062 
135,695 
162,329 
125,582 
160,530 

136,109 
126,491 
107,931 
83,537 
69,051 

239,328 
102,874 
73,513 
123,083 
115,281 

63,897 

32,164 

9,389 

5,164 



7,968 
30,417 
30,101 

25,021 
13,728 
13,598 
W,950 
8,657 

7,704 
5,410 
5,321 
3,671 
3,700 

6,761 
3,166 
2,655 
4,045 
2,865 

1,008 
223 

26 
9 



1,547 

6,873 
36,612 
46,209 

47,655 
30,576 
35,452 
41,335 
27,590 

28,042 
21,050 
22,091 
16,510 
18,497 

38,572 
24,357 
24,543 
51,121 
69,030 

46,836 
21,845 
6,625 
7,245 



19,933 
277,566 
487,248 
482,360 



7,394 

215,632 

577,373 

1,001,361 



145,402 
1,081,368 
1,567,947 
1,293,144. 



71, 102 
1,053,931 
2,344,989 
3,358,226 



110,210 
593,854 
511,342 
318,887 



73,496 

793,579 

1,063,193 

1,255,069 



139,993 
401,195 
187,832 
114,405 



128,008 
699,198 
523,119 
764,694 



72,522 
75,954 
25,806 
20,760 



91,241 
132,609 
106,190 

290,224 



Interest deducted as a percent of 
adjusted gross income — Continued 



Size of adjusted gross income 



40 under 50 percent 



Number of 
returns 



50 percent or more 



Number of 

returns 



Total. 



$1 under $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 $11,000. 
$11,000 under $12,000. 
$12,000 under $13,'>03., 
$13,000 under $14,000. 
$1A,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 'binder $5 ,030 

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



(31) 



(32) 



(33) 



(34) 



4,936 
7,295 
16,152 

7,706 
4,269 
J, 95 J 
2,673 
3,643 

2,301 



362 
1,677 

380 
2,353 

1,541 

477 

146 

15 

10 



5,555 
5,598 

11,221 
32,198 

18,793 
12,509 
13,278 
10,529 
15,326 

10,255 



6,259 
17,082 

4,657 
46,057 
46,740 

27,594 
18,373 
4,838 
7,819 



93,173 

14,836 
12,477 
12,970 
12,585 
9,273 

6,124 
2,262 
3,968 
1,449 
859 

749 
503 
1,399 
425 
214 

3,443 
2,231 
2,153 
1,802 
2,120 

865 

369 

73 

19 



740,023 

19,515 
21,247 
32,301 
30,068 
32,965 

24,235 
11,421 
13,118 
3,332 
6,501 

4,929 
4,197 
10,400 
5,525 
2,560 

57,726 
35,434 
39,U1 
51,565 
103,054 

35,675 
76,669 
34,354 
23,546 



35,666 
22,244 
5,196 
7,961 



54,573 
70,435 
26,323 
179,420 



62,141 
14,662 
3,290 
13,080 



136,096 
63,657 
27,610 

507,664 



(•) Estinate is not shown separately because of the small number of sample returns en which it was based. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



118 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.18— RETURNS WITH INTEREST PAID DEDUCTION; SIZE OF DEDUCTION BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estimates based on sajiipleE--money amoonts are in thousands of dollars] 



Size of adjusted gross income 



Interest paid 
deduction 



Number of 
returns 



Size of deduction 



$1 under $100 



Number of 
returns 



$100 under $200 



Number of 
returns 



$200 under $300 



Number of 
returns 



$300 under $400 



Number of 
returns 



O) 



w 



(5) 



(6) 



(10) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,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 



23,787,940 



27,347,086 



1,276,156 



63,263 



200,621 



1,245,422 



309,797 



1,262,231 



438,925 



21,508 

47,550 

118,257 

254,432 

463,376 

683,951 

788,871 

1,145,075 

1,391,987 

1,498,4A2 

1,515,001 
1,616,505 
1,503,191 
1,416,385 
1,329,632 

5,150,784 

2,347,592 

986,606 

1,044,001 
376,301 

70,649 

14,875 

2,134 

835 



20,872 
33 , 205 
78,508 
165,217 
312,147 

441,266 

538,700 

858,464 

1,069,750 

1,255,393 

1,324,400 
1,529,031 
1,573,497 
1,508,996 
1,464,178 

6,062,751 
3,141,745 
1,535,066 
2,103,204 
1,347,443 

540,410 

272,906 

90,430 

79,457 



(•) 
8,193 
11,371 
45,128 
67,724 

108,504 
92,702 
83,206 
84,492 
76,153 

85,600 
60,995 
56,449 
44,186 
54,043 

177,024 

100,160 

47,707 

49,294 

16,606 

3,118 

652 

35 

18 



(•) 

339 

464 

2,341 

2,675 

5,713 
5,188 
4,545 
4,414 
3,547 

4,120 
3,110 
2,911 
1,908 
2,562 

9,132 
5,036 
2,237 
2,124 
686 

129 
25 



(•) 
3,354 
10,950 
22,645 
48,524 

79,276 

34,153 
102,536 
130,466 
128,846 

94,976 
64,196 
70,274 
59,836 
53,103 

194,676 
89,143 
39 , 262 
38,266 
10,897 

1,385 

360 

34 

15 



(«) 
1,154 
1,493 
2,992 
7,596 

12,152 
12,289 
15,180 
19,153 
19,713 

13,897 
12,606 
10,039 
8,519 
7,522 

29,287 

13,052 

5,352 

5,746 

1,622 

277 

53 

5 

2 



3,453 

(•) 
14,383 
U,203 
31,957 

58,890 
70,985 
103 ,071 
107,715 
87,336 

101,600 
95,083 
61,353 
63,130 
50,649 

212,061 
90,142 
34,638 
30,761 
10,493 

1,520 
282 
38 

14 



849 

(•) 

3,604 

3,544 

7,877 

14,860 
17,802 
25,499 
27,037 
21,499 

25,399 
23,274 
15,213 
15,910 
12,353 

52,870 

22,507 

8,608 

7,633 

2,606 

377 
70 
10 
3 



1,109 
(«) 
17,695 
U,706 
40,110 

57,648 
53,826 
105,015 
39,742 
86,730 

92,638 
38,833 
75,612 
62,917 
68,733 

220,225 

103,878 

36,251 

30,63« 

9,440 

1,299 

255 

33 



392 

(•) 

6,191 

5,211 

13,680 

19,815 
18,190 
35,974 
30,657 
30,599 

31,984 
30,943 
26,723 
22,285 
23,955 

77,120 
36,205 
12,770 
10,586 
3,279 

450 

88 

11 

3 



905 , 123 
5,503,326 
7,380,714 
9,993,777 



609,949 
4,163,573 
7,400,152 
15,173,412 



135,157 
445,057 
301,278 
394,664 



5,877 
23,407 
W,610 
19,372 



93,238 
525,277 
362,385 
374,538 



13,654 
78,487 
52,582 
55,396 



65.611 
427,997 
371,865 
379,949 



16,267 
106,697 
92, U9 
94,684 



73,503 
392,961 
333,738 
402,029 



27,287 
135,234 
135,891 
140,513 



Size of deduction — Continued 



$400 under $500 



Size of adjusted gross income 



Number of 
returns 



$500 under $750 



Number of 
returns 



$750 under $1,000 



Number of 
returns 



$1,000 under $1,500 



Number of 
returns 



$1,500 under $2,000 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(17) 



(18) 



(19) 



(20) 



Total 

$1, under $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 linder $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$14,000 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, OX under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

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

Returns $10,000 under $15,oaj. 

Returns $15 ,000 or more 



1,245,913 



2,161,037 



2,897,098 



5,002,170 



2,729,259 



4,682,269 



3,959 

11,076 
22,019 
30,540 

37,413 
61,043 
59,431 
103,813 
91,043 

93,235 

97,571 
78.465 
73,979 
52,256 

249,198 
94,190 
39,889 
30.999 
9,063 

1,464 

224 

29 



1,862 

4,695 
9,787 
13,515 



17,129 
27,401 
26,900 
46,456 
40,461 

43,653 
43,872 
35,333 
33,380 
23,469 

112,086 
42,249 
17,958 
13,868 
4,034 

656 

100 

13 



(•) 

2,818 
25,454 
45,177 
93 , 152 

103,677 
132,109 
193,839 
271,800 
303,945 

266,103 
273,813 
220,229 
203,633 
188,650 

657,530 
267,405 
96,215 
86,464 
22,371 

3,213 
582 



(«) 
1,638 
15.925 
26,854 
59,097 

64,484 
83,223 
119,647 
170,385 
133,473 

167,149 
170,576 
137,326 
127,183 
119,382 

412,306 

166,521 

60,077 

53,967 

13,920 

2,007 

363 

48 

15 



3,802 
9,448 
8,776 
36,968 
54,406 

35,673 

99,127 

197,419 

212,986 

250,128 

230,688 
256,717 
217,536 
235,009 
180,439 

741,850 

277,623 

103,647 

91,233 

21,891 

3,005 
503 
53 
13 



3,242 

8,162 

7,473 

32,977 

47 ,080 

73,492 
85,364 
172,177 
135,272 
217,500 

200,566 
222,706 
191,791 
206,076 
157,342 

651,303 

242,305 

89,884 

80,166 

19,097 

2,622 
439 



1,910 

3,674 

3,204 

37,113 

55,915 

103,744 
130,472 
182,327 
244,491 
278,012 

329,275 
381,597 
397,540 
355,276 
355,172 

1,251,493 
492,782 
174,034 
169,299 
42,846 

5,889 
953 
112 

40 



2,223 

4,445 

9,839 

44,388 

69,746 

126,335 
160,037 
219,395 
297,922 
340,873 

399,067 
467,333 
489,390 
437,692 
440,597 

1,546,259 

611,016 

216,037 

210,585 

53,146 

7,354 

1,133 

142 

49 



(•) 

2,156 

3,090 

9,452 

21,572 

29, 2U 
43,563 
77,111 
100,389 
120,043 

135,277 
179,666 
203,586 
185,483 
193,159 

755,496 
353,706 
144,362 
126,841 
36,345 

4,948 



(«) 

3,659 

5,254 

17,033 

35,931 

51,187 
73,296 
130,476 
163,804 
198,885 

230,639 
305,510 
347,908 
318,939 
331,843 

1,303,898 
611,918 
250,284 
218,500 
64,115 

3,649 

1,389 

156 

63 



67,594 
352,743 
400 . 506 
425.065 



29,860 
158,347 
179,961 
190,968 



167,353 

1,005,370 
1,152,433 
1.133.885 



103,935 
626,211 
721,616 
709,224 



113,400 

845,333 

1,120,439 

1,239,818 



98,934 
733,806 
978,481 

1,085,879 



106,316 

939,046 

1,818,860 

2.137,448 



131,147 
1,144,563 
2,234,080 
2,645,770 



38,641 

370,320 

897,176 

1 ,423 . 122 



65,810 

622,647 

1,534,333 

2.458,972 



Footnote at end of table. 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.18— KETURNS WITH INTEREST PAID DEDUCTION: SIZE OF DEDUCTION BY SIZE OF ADJUSTED GROSS INCOME— Continued 
[ All figures are estimates based on saiiiples--noney amounts are in thousands of dollars] 



119 



size of adjusted gross income 



Size of deduction — Continued 



$2,000 under $2,500 $2,500 under $3,000 $3,000 under $4,000 $4,000 under $5,000 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



$5,000 or more 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,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 



2,984,682 



1,761,396 



497,798 



1,692,669 



737,829 



234,990 



3,551 
4,166 
11,893 

11,173 
13,252 
24,904 
23,429 
48,173 

50,165 
59,972 
75,272 
91,278 
83 . 169 

385,824 
218,987 
101,553 
102,426 
31,572 

4,191 
652 



8,011 
9,548 
25,835 

24,812 
29,107 
54,207 
50,262 
105,497 

110,335 
131,701 
166,604 
201,634 
182,911 

853,591 
488,889 
226,878 
229,142 
70,998 

9,404 

1,464 

143 

77 



3,941 

3,684 
2,869 
8,203 
16,638 
17,533 

17,412 
24,273 
27,770 
23,237 
29,730 

165,936 
118,228 
68,228 
85,593 
26,215 



574 
72 
26 



7,682 

11,008 

10,044 
7,715 
22,730 
44,466 
46,809 

47,227 
66,488 
74,492 
63,780 
80,559 

451,095 
323,033 
166,109 
233,915 
71,953 

10,454 

1,569 

198 

70 



(») 

795 
(•) 

1,506 
(«) 

3,527 
3,489 
6,349 
4,308 
6,847 

8,939 
10,871 
13,924 
12,913 
13,866 

103,460 
100,337 
59,323 
98,870 
39,697 

6,377 
954 
124 

45 



(•) 

2,766 
(«> 

5,086 
(>) 

12,017 
11,049 
22,681 
15,490 
22,943 

30,744 
35,965 
47,598 
41,849 
48,778 

348,073 
338,279 
201,959 
339,487 
137,461 

22,134 

3,317 

431 

159 



2,278 



1,019 
(•) 
2,859 

3,342 
2,218 
2,708 
3,022 
4,349 

22,425 
23,676 
19,606 
41,837 
26,944 

4,671 

750 

91 

47 



4,414 
(-) 
12,409 

1A,476 
9,837 
12,053 
13,082 
19,230 

99,244 
105,343 

87,428 
185,589 
120,201 

20,904 

3,362 

407 

211 



(•) 

297 
78 
502 

850 
1,224 
645 
897 
794 

751 

690 

2,423 

2,431 

2,309 

U,5e6 
17,335 
21,891 
61,479 
71,421 

25,261 
7,333 
1,231 

505 



21,262 
120,931 
359,856 

845,303 



46,977 
263,885 
793,235 

1,880,587 



6,767 
48,927 
122,422 
468,680 



16,689 

131,764 

332,546 

1,278,397 



3,578 

24,520 

60,513 

409,187 



12,255 

84,180 

204,933 

1,391,301 



5,279 

5,429 

15,639 

140,047 



22,789 

23,674 

68,677 

622,690 



1,934 

4,410 

8,604 

220,042 



(30) 



2,702,799 



5,507 
(•) 
2,225 
1,055 
5,167 

6,157 
7,797 
4,640 
5,891 
6,166 

4,939 
5,159 
16,068 
16,710 
U,675 

116.483 
135,391 
163,984 
511,697 
734,324 

454,993 
259,485 
88,815 
78,788 



16,417 
30,671 
56,551 

2.599,160 



(*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



120 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.19— RETURNS WITH TOTAL OTHER HISCELIANEOUS DEDUCTIONS BY SIZE OF ADJUSTED GROSS INCCME 

[All figures are estimates based on samples — money amounts are In thousands of dollars] 



Size of adjusted gross income 



Number of 
returns 



Adjusted 
gross 

income 



Total 

itemized 

deductions 



Total 

other 
miscel- 
laneous 

deductions 



Political contributions 



Number of 

returns 



Adjusted 
gross 
income 



Total 

itemized 

deductions 



Political 
contri- 
butions 



Oth^r ir.ls'^ellaneous deductions 



Number of 

returns 



Adjusted 
gross 



Total 

itemized 

deduc t ions 



(1) 



(2) 



U) 



(3) 



(9) 



All returns, total . 



No adjusted gross Income. 

$1 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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 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 



Taxable returns, total. 



No adjusted gross Income. 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



Total nontaxable returns. 



All returns, summary: 

Returns under $5,000 

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



362,616,343 



7,581,539 



52,280 



22,011,399 



79,533,155 



19,598 

50,994 

148,354 

293,244 

472,789 

656,859 

767,751 

1,070,290 

1,351,670 

1,396,737 

1,422,069 
1,513,853 
1,377,785 
1,304,538 
1,197,004 

4,692,870 

2,178,246 

921,932 

970, 689 

365,088 

75,975 

16,979 

2,488 

968 



12,611 

84,022 

390,930 

1,036,994 

2,138,953 

3,625,911 

5,017,923 

8,031,047 

11,528,033 

13,276,881 

14,924,405 
17,399,688 
17,222,982 
17,582,134 
17,342,618 

80,884,389 
48,271,278 
25,068,361 
35,934,005 
24,267,682 

9,976,332 
4,801,012 
1,672,350 
2,126,802 



45,904 

81,697 

280,330 

570,143 

963,082 

1,397,113 
1,671,968 
2,544,589 
3,174,656 
3,515,727 

3,711,066 
4,277,011 
4,188,939 
4,137,947 
3,929,970 

16,800,334 
9,224,027 
4,689,155 
6,689,760 
4,550,484 

2,065,908 

1,178,101 

457,053 

667,828 



12,412 
7,091 
19,754 
44,324 
62,228 

107,269 
129,510 
208,936 
315,154 
306,771 

346,877 
404,923 
406,788 
381,238 
353,788 

1,494,048 
835,412 
427,486 
705,362 
503,644 

249,656 

143,375 

50,279 

64,699 



(•) 
2,610 
4,929 
5,470 

14,633 

15,032 
19,473 
14,143 
34,452 
15,568 

27,703 
29,773 
37,166 
36,560 
40,984 

163,433 
118,465 
78,006 
142,700 
114,851 

35,134 

8,935 

1,397 

562 



(•) 
4,790 
12,592 
19,501 
66, 592 

30,232 
128,787 
107,118 
295,062 
146,882 

290,199 
342,739 
464,291 
493,489 
593,221 

2,335,493 
2,649,147 
2,129,650 
5,465,772 
7,913,146 

4,651,825 

2,564,035 

947,751 

1,253,530 



(•) 

5,566 

6,926 

11,733 

30,679 

27,566 
41,U2 
40,459 
86,824 
36,763 

75,111 
lcr7,166 
116,593 

121,606 
135,172 

596,193 

532,048 

412,724 

1,028,707 

1,470,501 

969,695 
643,408 

276,495 
419,191 



(•) 

45 

69 

51 

263 

193 
403 
833 
756 
623 

982 
1,541 
1,591 
1,344 
1,444 

7,157 
5,919 
4,693 
10,953 
9,127 

3,003 
822 

130 
52 



19,596 

43,917 

144,010 

290,609 

465,530 

649,743 

761,559 

1,065,192 

1,341,056 

1,392,845 

1,412,144 
1,504,993 
1,367,682 
1,295,001 
1,183,157 

4,641,343 

2,151,694 

904,591 

941,Cr?7 

340,543 

70,387 
15,935 

2,368 
927 



11,610 

80,072 

379,783 

1,027,901 

2,107,546 

3,586,963 
4,977,236 
7,991,741 
11,437,993 
13,239,601 

14,320,232 
17,293,294 
17,096,566 
17,453,177 
17,142,475 

80,000,601 
47,672,298 
24,594,638 
34,794,515 
22,612,010 

9,248,376 
4,503,313 

1,591,346 
2,045,098 



45,901 
79,897 
274,931 
565,529 
948,068 

1,38^476 
1,657,014 
2,529,632 
3,147,783 
3,507,014 

3,687,559 
4,249,997 
4,157,858 
4,103,955 
3,887,952 

16,619,693 
9,111,228 
4,600,681 
6,507,355 
4,297,439 

1,950,187 
1,127,103 

439,031 
652,312 



77,666,984 



934,656 



33,231,125 



,003,709 



51,031 



21,210,359 



351,175,307 



76,422,981 



(•) 
7,153 

41,800 
156,0Cf7 
324,412 

560,558 

699,954 

1,003,142 

1,312,140 

1,367,208 

1,403,776 
1,502,932 
1,367,859 
1,299,521 
1,194,110 

4,684,033 

2,174,929 

918,793 

969,082 

363,901 

75,711 

16,905 

2,475 

963 



(•) 

11,864 

113,791 

557,036 

1,474,784 

3,101,144 

4,578,728 

7,527,454 

11,139,896 

12,995,444 

14,785,887 
17,275,220 
17,100,453 
17,515,116 
17,300,464 

80,734,963 
48,196,939 
24,980,945 
35,373,366 
24,188,206 

9,941,868 
4,780,564 
1,664,198 
2,115,817 



(♦) 
3,796 

55,784 
249,359 
564,841 

1,048,389 
1,442,696 
2,138,573 
2,993,814 
3,364,399 

3,642,761 
4,204,484 
4,118,078 
4,082,232 
3,891,495 

16,643,695 
9,165,613 
4,617,171 
6,636,884 
4,467,226 

2,026,857 

1,156,188 

447,007 

654,703 



617 

5,513 

25,033 

40,490 

83,132 
113,119 
185,672 
301,244 
285,635 

341,782 
383,965 
399,442 
369,147 
344,730 

1,473,412 
823,611 
418,465 
699,503 
486,904 

241,893 

139,429 

48,509 

58,900 



C») 



10,980 

U,357 
18,079 
11,246 
33,930 
15,157 

27,219 
28,674 
37,161 
36,537 
40,879 

162,536 
117,865 
77,445 
142,166 
114,630 

35,080 

8,961 

1,393 

560 



(•) 
2,931 
49,953 

60,633 
119,619 

35,137 
290,774 
143,061 

235,184 
329,744 
464,229 
493,184 
591,714 

2,820,627 
2,635,471 
2,114,505 
5,445,360 
7,896,659 

4,644,650 

2,557,378 

944,813 

1,252,992 



{•) 



22,125 

16,752 
35,173 
25,816 
83,881 
32,742 

73,162 

91,187 

116,538 

121,486 

133, 675 

584,695 

515,838 

403,495 

1,006,158 

1,456,361 

961,438 
635,943 
272,562 
411,859 



(•) 



120 
349 
252 
717 
610 

966 
1,513 
1,591 
1,342 
1,441 

7,134 
5,374 
4,662 
10,905 
9,111 

2,998 
820 
129 



(») 
7,150 

41,800 
155,577 
317,778 

554,384 

694,691 

999,508 

1,301,544 

1,363,366 

1,399,026 
1,494,145 
1,357,760 
1,289,999 
1,180,263 

4,633,272 

2,148,409 

901, 540 

939,485 

339,393 

•'0,136 
15,854 
2,355 

922 



(*) 

11,860 

113,791 

555,392 

1,446,210 

3,067,383 

4,544,152 

7,499,362 

11,100,013 

12,953,623 

14,683,511 

17,174,678 
16,974,087 
17,336,359 
17,100,321 

79,855,648 
47,593,630 
24,511,165 
34,734,923 
22,535,295 

9,215,475 
4,488,660 
1,583,694 

2,034,112 



(•) 
3,787 

55,784 
248,820 
551,318 

1,033,343 
1,430,942 
2,180,288 
2,967,067 
3,355,613 

3,620,139 
4,177,953 
4,087,041 
4,048,289 
3,849,478 

16,464,412 
9,053,379 
4,530,628 
6,455,704 
4,215,396 

1,912,636 

1,106,303 

428,985 

639,193 



814,458 



4,609,733 



3,145,807 



306,018 



29,387 



231,747 



188,888 



ooi,aio 



4,543,57- 



3,U0,174 



984,979 
5,243,307 
6,815,249 
9,225,285 



3,562,510 
41,479,795 
84,471,827 
233,002,213 



1,941,156 
12,3CH,053 
20,244,933 
46,322,651 



145,S10 
1,057,650 
1,893,620 
4,474,460 



29,646 

98,668 

172,191 

663,538 



105,445 

758,130 

2,183,938 

30,415,355 



55,238 

232,745 

555,648 

6,348,963 



2,808 

6,903 

41,861 



968,662 
5,210,395 
6,762,977 
9,069,355 



3,606,912 
41,233,533 
83,810,744 
227,067,595 



1,914,376 
12,225,925 
20,087,321 
45,305,534 



{**) An asterisk in a cell denotes that the estimate is not sho Ti separately because of high sampling variability. 
NOTE: Amount detail may not add to total because of rounding. 



However, the data are included in the appropriate totals. 



Individual Returns/1972 • Deductions and Exemptions 



121 



-RETURNS WITH STANDARD DEDUCTION: ADJUSTED GROSS INCCftE, TOTAL EEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF AEkTUSTED CROSS INCCftiC AND BY MARITAL STATUS 
[All figures are estimates based on aamples — money amounts are in thoviaanda of dollara] 



Size of adjusted gross income 



All returnfi 



Nxunber of 

returns 



Adjusted 
gross 
income 



Total 
deduc- 
tions 



Exemp- 
tions 



( Amount ) 



Income subject to taa 



Number of 
returns 



Income tax after credits 



Number of 
returns 



Total income tax 



Number of 
returns 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



All returns, total 

No adjusted gross inconie 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $M,000 

$U,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 

Taxable returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, summary: 

Returns under $5,000 

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



50,151,896 



69,776,288 



82,473,999 



35,158,533 



32,222,146 



35,153,700 



5,631, Ml 
5,756,465 
4,750,323 
4,534,489 
4,395,530 

3,333,224 
3,244,682 
2,917,844 
2,418,815 
2,238,898 

1,969,484 
1,718,867 
1,508,342 
1,256,892 
%3,455 

2,249,726 
505,537 
139,394 
99,022 

17,927 

1,580 
242 

17 



3,068,722 
8,595,600 
11,801,403 
15,852,340 
19,694,788 

21,040,314 
21,071,982 
21,848,058 
20,497,022 
21,225,916 

20,669,124 
19,762,300 
18,832,607 
16,935,929 
13,939,137 

38,000,234 
11,077,348 
3,762,700 
3,533,063 
1,135,340 

199,738 
64,341 

11,714 



7,097,317 
7,212,654 
5,960,385 
5,689,175 
5,543,481 

4,857,467 
4,150,579 
3,747,682 
3,123,111 
3,153,047 

3,069,136 
2,942,787 
2,809,532 
2,492,472 
1,915,658 

4,484,610 

1,007,592 

278,157 

197,148 

35,564 

3,126 

474 

34 



5,292,015 
6,225,534 
6,146,310 
6,892,571 
6,887,177 

6,446,026 
5,766,192 
5,551,324 
4,814,370 
4,786,279 

4,201,825 
3,832,331 
3,505,935 
2,939,455 

2,261,174 

5,195,764 

1,121,795 

325,351 

235,777 

42,612 

3,567 
531 
34 



16,673 

141,631 

3,010,036 

3,561,301 

3,951,970 

3,657,949 
3,182,402 
2,870,355 
2,411,756 
2,233,765 

1,968,603 
1,718,751 
1,508,342 
1,256,725 
963,455 

2,249,726 

505,537 

139,394 

99,022 

17,927 

1,580 
242 



1,598 

57,777 

1,398,600 

4,218,281 

7,538,654 

9,877,761 
11,233,426 
12,579,410 
12,559,851 
13,287,829 

13,339,170 
12,977,764 
12,507,752 
11,492,456 
9,750,752 

28,234,400 

3,375,388 

3,098,327 

3,009,803 

973,327 

176,242 
57,748 

10,855 



16,573 

140,431 

2,973,426 

3,470,320 

3,396,876 

3,617,760 
3,153,352 
2,356,651 
2,402,530 
2,226,550 

1,963,737 
1,714,037 
1,504,020 
1,253,377 
961,496 

2,244,936 

504,232 

133,677 

98,802 

17,867 

1,576 

241 

16 



219 

8,147 

197,757 

615,626 

1,173,431 

1,584,903 
1,343,745 
2,116,695 
2,163,227 
2,317,018 

2,371,503 
2,312,050 
2,251,027 
2,099,714 
1,817,664 

5,489,752 

1,879,603 

706,694 

801,031 
350,741 

32,696 
32,457 
6,396 



16,576 

140,445 

2,973,426 

3,470,320 

3,396,980 

3,617,761 
3,153,352 
2,856,651 
2,402,530 
2,226,552 

1,963,737 
1,714,037 
1,504,021 
1,253,377 
961,496 

2,244,937 
504,232 
138,706 



1,576 

241 

17 



35,158,700 



50,751,110 



60,186,955 



176,802,937 



16,576 

140,445 

2,973,426 

3,470,820 

3,396,980 

3,617,761 
3,153,352 
2,856,651 
2,402,530 
2,226,552 

1,963,737 
1,7U,037 
1,504,021 
1,253,877 
961,496 

2,244,987 
504,232 
138,706 
98,808 

17,372 

1,576 
241 

17 



15,277 

233,706 

7,500,091 

12,206,110 

17,492,350 

19,872,291 
20,433,147 
21,391,955 
20,359,459 

21,108,184 

20,609,258 
19,706,879 
13,778,436 
16,895,174 
13,911,017 

37,919,904 

11,049,102 

3,743,715 

3,574,943 

1,131,895 

199,035 
e4,099 
11,7W 



1,584 

72,434 

3,713,267 

4,337,709 

4,909,407 

4,589,122 
4,034,905 
3,668,244 
3,101,893 
3,135,405 

3,060,215 
2,934,519 
2,801,448 
2,436,509 
1,911,740 

4,475,148 

1,004,982 

276,781 

196,720 

35,454 

3,113 

472 

34 



12,105 

103,926 

2,398,673 

3,713,579 

5,039,504 

5,460,681 
5,278,719 
5,130,450 
4,726,334 
4,712,053 

4,176,124 
3,813,617 
3,489,832 
2,926,346 
2,254,036 

5,179,132 

1,117,463 

322,836 

234,940 

42,484 

3,558 
529 
34 



16,573 

140,431 

2,973,426 

3,470,820 

3,896,876 

3,617,761 
3,153,352 
2,856,651 
2,402,530 
2,226,552 

1,963,737 
1,714,037 
1,504,021 
1,253,877 
961,496 

2,244,987 

504,232 

138,706 

93,303 

17,372 

1,576 

241 

17 



1,595 

57,367 

1,338,151 

4,154,823 

7,543,485 

9,822,488 
11,168,347 
12,541,939 
12,526,964 
13,257,078 

13,363,619 
12,949,577 
12,478,094 
11,471,172 
9,734,156 

23,132,133 

8,854,619 

3,033,797 

3,003,929 

975,634 

175,556 
57,509 
10,855 



16,573 

WO ,431 

2,973,426 

3,470,820 

3, 3%, 376 

3,617,760 
3,153,352 
2,856,651 
2,402,530 
2,226,550 

1,963,737 
1,714,037 
1,504,020 
1,253,377 
961,496 

2,244,986 

504,232 

138,677 

98,802 

17,867 

1,576 
241 

16 



219 

8,147 

197,757 

615,626 

1,173,481 

1,534,903 
1,843,745 
2,116,695 
2,163,227 
2,317,018 

2,371,503 
2,312,050 
2,251,027 
2,099,714 
1,817,664 

5,439,752 

1,879,603 
706,694 
801,031 
350,741 

32,696 

32,457 

6,396 



16,576 

U0,445 

2,973,426 

3,470,820 

3,896,980 

3,617,761 
3,153,352 
2,356,651 
2,402,530 
2,226,552 

1,963,737 
1,714,037 
1,504,021 
1,253,877 
961,496 

2,244,937 

504,232 

133,706 

98,803 

17,872 

1,576 
241 

17 



19,025,179 



22,287,045 



25,067,943 
W, 653, 463 

7,417,040 
3,013,445 



59,013,357 
105,683,292 
90,139,096 
57,334,528 



31,508,011 
19,031,886 
13,229,684 
6,006,705 



31,443,653 
27,364,191 
16,740,720 
6,925,431 



10,631,661 
14,356,227 
7,415,876 
3,013,445 



13,264,910 
59,538,277 
60,117,394 
44,441,590 



10,493,126 
14,256,843 
7,397,167 
3,005,397 



1,995,231 
10,025,533 
10,851,959 

9,349,369 



10,493,247 
U, 256,346 
7,397,163 
3,006,439 



Cio) 



32,226,332 



230 

3,203 

197,757 

615,626 

1,173,511 

1,534,930 
1,343,745 
2,116,695 
2,163,227 
2,317,023 

2,371,503 
2,312,050 
2,251,051 
2,099,716 
1,817,664 

5,490,042 

1,879,624 

706,769 

801,663 

351,394 

83,613 

33,146 

6,650 



230 

8,203 

197,757 

615,626 

1,173,511 

1,534,930 
1,343,745 
2,116,695 
2,163,227 
2,317,023 

2,371,503 
2,312,050 
2,251,051 
2,099,716 
1,317,664 

5,490,042 

1,879,624 

706,769 

801,663 

351,894 

83,613 

33,146 

6,650 



1,995,327 
10,025,620 
10,351,984 

9,353,400 



Footnotes at end of table. 



122 



Individual Returns/1972 • Deductions and Exemptions 



Table 2.20. —RETURNS WITH STANDARD DEDUCTION: ADJUSTED GROSS INCCME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCCME AND BY MARITAL STATUS— Continued 

[All figxu'es are estimates based on samples — money amounts are in thousands of doliars] 



Size of adjusted gross inccme 



Joint returns of husbands and wives 



Number of 
returns 



Adjusted 
gross 
income 



Total 

deduc- 
tions 



Exemp- 
tions 



( Amount ) 



Income subject to tax 



Number of 
returns 



Income tax after credits 



Mumber of 
returns 



Total income tax 



Number of 
returns 



(11) 



(12) 



(13) 



(li) 



(15) 



(16) 



(17) 



(18) 



(1") 



All returns, total 

N? adjusted gross income 

$1 under $1,000 

$1,,;00 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30, OOO under $50, 000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Taxable returns, total 

No adjusted gross income 

$1 under $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 

$6,0X under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 under $30, OOO 

$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 

Tbtal nontaxable returns 

All returns, sumnary: 

Returns under $5,000 

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



16,489,574 



403.771 

707. ^4c. 

959. STO 

1,315,398 

l,42o,089 

1,422,827 
1,394,131 

1,440,880 
1,346,144 
1,448,408 

1,337,93, 
l,273,8'>i 
1,188,558 
1,026,919 
795,578 

1,929,251 

445,217 

121,148 

84.961 

14,e47 

1.241 

176 



232,843 
1,098,059 
2,393,593 
4,615,968 
6,415,068 

7,828,704 
9, 069, 593 
10,798,901 
11,417,356 
13,747,581 

14,050,761 
U, 718, 930 
14,843,472 
13,843,738 
11,510,066 

32,643,945 

9,753,723 

3,268,517 

3,065,878 

928,000 

156, 548 
45,858 
7,519 



520, 991 

910,135 

1,234,566 

1,693,418 

1,844,680 

1,836,954 
1,805,435 
1, 863, 392 
1,756,445 
2,059,314 

2,103,634 
2,203,734 
2,221,030 
2,040,780 
1,538,224 

3,854,032 

389,111 

241,325 

169,768 

29,235 

2,431 
352 

24 



1,016,373 
1,731,743 
2,417,861 
3,376,354 
3,704,476 

3,797,163 
3,700,491 
3,917,323 
3,670,814 
3,936,198 

3,535,267 
3,353,440 
3,155,017 
2, 679, 276 
2,068,932 

4,838,781 

1,049,724 

304,287 

213,488 

33, 552 

3, 1*3 
445 

28 



(•) 

55,949 

554,611 

1,041,891 

1,274,656 
1,339,799 
1, 395, 658. 
1,339,085 
1,445,262 

1,337,055 
1,273,743 
1,188,558 
1,026,752 
795, 578 

1,929,251 

445, 217 
121,148 
84,961 
14,647 

1,241 

176 

12 



(•) 

8,245 

300,489 

1,146,120 

2,317,621 
3,625,662 
5,043,617 
5,994,300 
7,752,657 

8,410,011 
9,157.594 
9,462.255 
9,117,194 
7,845,892 

23,892,241 
7,758,453 
2,672,957 
2,560.142 
797,184 

138,313 

40, 613 

6,729 



52,833 
538,836 
997, 556 

1, 236, 389 
1, 314, 196 
1,332,687 
1,330,193 
1,433,282 

1,332,356 
1,274,034 
1,134,236 
1,023,906 
793,619 

1,924,512 

444,197 

120,431 

84,742 

14, 588 

1.237 
175 
12 



(•) 

1,143 
40,534 
157, 588 

325,418 
530,157 
769,339 
944, 723 
1,256,830 

1, 393, 627 
1, 545,768 
1, 626, 849 
1,603,512 
1,409,270 

4,511,991 

1,601,119 

590,230 

657,583 

274,914 

62,453 
21.968 
4.299 



(«) 

(•) 

52,833 

538,836 

997,660 

1,236,389 
1, 314, 196 
1,382.637 
1,330,193 
1,438,282 

1,332,356 
1,274,034 
1, 184, 237 
1,023,906 
793, 619 

1,924,513 

444,197 

120,460 

84,743 

14, 593 

1,237 

175 

12 



107,604,751 



(•) 
(»i 
52,833 

538,836 
997,660 

1,236,389 
1,314, 19d 
1.382,687 
1,330,193 
1,438,282 

1,332.356 
1,274,034 
1.134,237 
1,023,906 
793,619 

1.924,513 
444,197 

120,463 
34.748 
14.593 

1.237 
175 



4,812,594 
7,052.390 
5,627,855 
2, 596, 053 



(») 

(•) 

150.500 
1,944,225 
4,521,256 

6,815,480 
8,554,405 
10.366,041 
11,282,564 
U, 651, 343 

13,992,689 
14,663,509 
14,789,301 
13,803,009 
11,481,946 

32.563,534 

9,731,772 

3.249,531 

3.057,796 

924,625 

155,845 

45,615 

7,519 



(•) 
(«1 

63,631 

697,456 

1,291,383 

1,596,921 
1,701,799 
1,792,770 
1,735,661 
2,045,395 

2,094,932 
2,195,465 
2,212,896 
2,034,822 
1,584,306 

3,844,622 

887,071 

240,449 

169,342 

29, 127 

2,473 

350 

24 



(•) 
(•) 
78,923 
954,620 
2,111,654 

2,951,299 
3,277,263 
3,563,085 
3,583,405 
3,880,078 

3,509,691 
3,334,727 
3,138,914 
2,666,176 
2,061,793 

4,822,152 

1,045,937 

301,772 

217,652 

38,429 

3,144 

443 

28 



14,755,537 
52,862,135 
68.966,966 
49,869.988 



6,203,790 

9, 327, 039 

10,157,401 

5,18o,875 



12,246,807 

19,021,989 

14,791,932 

0,453,458 



(») 
52,833 
538,836 
997, 556 

1,236,389 
1,314,196 
1,382,687 
1,330,193 
1,433,282 

1,332,356 
1,274,034 
1, 134, 237 
1,023,906 
793,619 

1,924,513 

444,197 

120,460 

84,748 

14,593 

1,237 
175 

12 



1,653,107 
6,794,460 
5, 626, 691 
2,596,653 



(») 

7,941 

292, 149 

1,113,264 

2,267,259 
3,575,337 
5,009,570 
5,963,122 
7,723,632 

3,385,859 
9,129,407 
9,432,596 
9,095,924 
7,829,296 

23,839,938 

7,742,814 

2,658,426 

2,554.299 

794, 099 

137,627 

40. 379 

6, •'29 



1,454,917 
24,733,357 
43,992,946 
37,866,637 



(») 

52,633 
538,836 
997, 556 

1,236,339 
1,314,196 
1,382,637 
1,330,193 
1,438,282 

1,332,356 
1,274,034 
1,134,235 
1,023,906 
793, 619 

1,924,512 

444,197 

120,431 

34,742 

14,588 

1,237 
175 
12 



1,539,732 
6,701,747 
5,608,151 
2,589,394 



(•) 

1,143 
40,534 
157,538 

325,418 
530,157 
769,339 
944,723 
1,256,830 

1,393,627 
1,545,768 
1, 626, 849 
1,603,512 
1,409,270 

4, 511, 991 

1, 601, 119 

590, 230 

657, 583 

274, 914 

62,453 
21,968 
4,299 



199,270 
3,826,467 
7,579,026 
7,724,556 



(•) 

(») 

52,333 
538,836 
997,660 

1,236,389 
1,314,196 
1,332,687 
1,330.193 
1,438,282 

1,332,356 
1,274,034 
1,184,237 
1,023,906 
793,619 

1,924,513 

444,197 

120,460 

84,748 

14, 593 

1,237 
175 
12 



1,539,903 
6,701,747 
5,603,152 
2, 589, 935 



(20) 



(•) 
(•) 

1.143 
40.534 
157,613 

325,418 
530, 157 
769,339 
944,723 
1,256,830 

1,393,627 
1,545,768 
1,626,873 
1,603,513 
1,409,270 

4,512,280 

1,601,140 

590,287 

677,859 

275,731 

63,189 
22,461 
4,483 



19,332,3U 



(•) 
(•) 

1,143 
40,534 
157,618 

325,418 
530, 157 
769,339 
944,723 
1,256,830 

1,393,527 
1,545,768 
1,626,873 
1,603,513 
1,409, 270 

4,512,280 

1,601, MO 

590,287 

557,859 

275,731 

53,189 
22,461 
4.483 



199, 365 
3,826,467 
7,579,051 
7,727,430 



Individual Returns/1972 • Deductions and Exemptions 



123 



Table 2.20. —HE'IURNS WITH STANDARD DEDUCTION: ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEm BY SIZE OF ADJUSOTS GROSS INCOME AND BY MARITAL STATUS —Continued 

[All figures are estimates based on samples — money amounta are in thouoands of dollars) 



Size of adjusted gross income 



All separate returns of husbands and wives 



Number of 
returns 



Adjusted 
gross 
income 



Total 
deductions 



Exemptions 



(Amaunt) 



Income subject to tax 



Nimber of 
returns 



Income tax after credits 



Number of 
returns 



Total income tax 



Number of 
returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(26) 



(29) 



All returns, total 

No adjusted gross income 

$1 under $1,000 

Jl,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under ^13,000 

$13,000 under $14,000 

$U,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 

Taxable returns , total 

No adjusted gross incone 

$1 under $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 $11,000 

$U.,000 under $12,000 

$12,000 under $13,000 

$13,000 under tlA.OOO 

$U,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 

Total nontaxable returns 

All returns, sunnnary; 

Returns under $5,000 

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

Footnotes at end of table. 



1,862,760 



162,629 
264,147 
245,939 
250,905 
239,569 

187,877 
154,290 
102,689 
106,891 
53,800 

41,359 

22,797 

7,565 

5,088 

7,329 

7,812 
1,559 

312 

174 

(*) 



1,375,291 



(♦) 
87,804 
167,207 
216,845 
231,009 

168,962 
146,089 
102,409 
106,891 
53,300 

41,359 

22,797 

7,565 

5,088 

7,329 

7,812 
1,559 



(•) 



487,469 



1,163,189 
605,547 
84, U8 



1,389,875 



1,375,291 



98,381 

395,039 

604,108 

880,925 

1,088,386 

1,025,817 

1,006,237 

770,407 

898,041 

5U,436 

434,471 

260,649 

93,729 

69,078 

105,622 

129,875 
35,482 

10,564 

11,875 

(*) 
1,876 



105,305 
162,697 
153,247 
158,002 
162,369 

148,906 
U7,919 

99,906 
105,737 

52,736 

41,069 

22,383 

7,565 

4,822 

7,329 

7,812 
1,559 

310 

174 

(*) 



186,098 
343,408 
360,713 
393,002 
360,303 

345,599 
308,869 
163,253 

157,247 
79,959 

69,875 
31,346 

12,030 
11,973 
13,374 

9,345 
5,059 

543 

233 

(•) 



(*) 
88,306 
169,897 
219,116 
231,176 

169,128 
U8,329 
102,409 
106,891 
53,800 

41,359 

22,797 

7,565 

5,088 

7,329 

7,812 
1,559 

312 

174 

(«) 



(•) 
36,263 
156,011 
365,128 
581,350 

541,233 
563,629 
502,337 
635,057 
381,634 

323,440 

205,344 

74,032 

51,687 

84,810 

108,410 
28,705 

9,282 

9,955 

(•) 



(«) 

87,804 
167,207 
216,845 
231,009 

168,962 
K6,089 
102,409 
106,891 
53,798 

41,359 

22,797 

7,565 

5,088 

7,329 

7,812 
1,559 

312 

174 

(•) 



(•) 
5,101 
22,501 
56,164 
94,773 

91,342 
96,362 
91,602 
120,526 
75,823 

66,122 
43,626 
16,099 
11,533 
19,806 

27,562 
8,379 

3,385 

4,684 

(•) 



(•) 

87,804 
167,207 
216,845 
231,009 

168,962 
1A6,089 
102,409 
106,891 
53,800 

41,359 

22,797 

7,565 

5,088 

7,329 

7,812 
1,559 

312 

174 

(•) 



1,871,552 



1,375,291 



858,103 



1,375,291 



(•) 

150,161 

417,776 

765,1^0 

1,049,723 

924,336 
953,077 
768,238 
898,041 
5K,436 

434,471 

260,649 

93,729 

69,078 

105,622 

129,875 
35,482 



(«) 
1,876 



(♦) 

48,768 
102,626 
135,962 
156,558 

133,695 
1A0,032 

99,626 
105,737 

52,736 

41,069 

22,383 

7,565 

4,822 

7,329 

7,812 
• 1,559 

310 

174 

(•) 



(•) 
65,267 
161,593 
266,382 

311,884 

249,655 
259,311 
166,275 
157,247 
79,959 

69,875 
31,346 
12,030 
11,973 
13,374 

9,345 
5,059 

543 

233 

(•) 



(«) 

87,804 
167,207 
216,845 
231,009 

168,962 
1A6,089 
102,409 
106,891 
53,800 

41,359 

22,797 

7,565 

5,088 

7,329 

7,612 
1,559 

312 

174 

(») 



(♦) 
36,127 
153,557 
362,777 
581,281 

540,987 
553,734 
502,337 
635,057 
381,634 

323,440 

205,344 

74,032 

51,687 

84,810 

106,410 

28,709 

9,282 

9,955 

(•) 



(») 

87,804 
167,207 
216,845 
231,009 

168,962 
146,089 
102,409 
106,891 
53,798 

41,359 
22,797- 
7,565 
5,088 
7,329 

7,812 
1,559 

312 

174 

(«) 



(*) 
5,101 
22,501 
56,164 
94,773 

91,342 
96,362 
91,602 
120,526 
75,623 

66,122 
43,626 
16,099 
11,533 
19,806 

27,562 
8,379 

3,385 

4,684 

(•) 
1,147 



840,653 



3,066,839 

4,214,937 

963,549 

192,645 



986,223 



741,619 

555,204 

83,168 

9,882 



1,644,023 

1,059,927 

138,598 

15,224 



708,746 
580,557 

84,138 
9,3B6 



1,138,759 
2,623,939 

739,313 
160,883 



703,116 
573, 149 
84,138 



178,540 

475,655 

157,186 

46,722 



(♦) 
67,804 
167,207 
216,845 
231,009 

168,962 
146,089 
102,409 
106,691 
53,800 

41,359 
22,797 
7,565 
5,088 
7,329 

7,812 
1,559 

312 

174 

(•) 



703,116 

578,151 

84,138 

9,886 



(30) 



(•) 

5,101 
22,501 
56,164 
94,773 

91,342 
96,362 
91,602 
120,526 
75,828 

66,122 
43,626 
16,099 
11,533 
19,806 

27,562 
8,379 

3,385 

4,804 

(•) 

1,161 



(•) 

5,101 
22,501 
56,164 
94,773 

91,342 
96,362 
91,602 
120,526 
75,828 

66,122 
43,626 
16,099 
11,533 
19,806 

27,562 
6,379 

3,385 

4,804 

(•) 
1,161 



178,540 
475,660 
157,186 
46,856 



124 



Individual Returns/1972 • Deductions and Exemptions 



Table 2. 20. --RETURNS WITH STANDARD DEDUCTION: ADJUSTED CROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED QROSS INCCAE AND BY MARITAL STATUS—Continued 

[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of Adjusted gross income 



Returns of surviving spouses 



Number 

of 
returns 



Adjusted 
gross 
incane 



Total 
deduc- 
tions 



Exemp- 
tions 



(Amount) 



Income 
subject to tax 



Number 
of returns 



Income 
tax after credits 



Number 
of returns 



Total income tax 



Number 
of returns 



(31) 



All returns, total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2,000 

$2, OX under $3,000 

$3,000 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 

$9.0nn under $10,000 

$10,000 under $U,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Taxable returns , total 

No adjusted gross income 

$1 under $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 $11,000 

$11, OX under $12, OX 

$12,000 under $13, XO 

$13,000 under $14, OX 

$U,XO under $15, XO 

$15, OX under $20, OX 

$20,0X under $25, XO 

$25,000 under $30, OX 

$30, XO under $50,000 

$50,000 under $1X,0TO 

$100,0X under $2X,0X 

$2X,0X under $500,000 

$500, XO under $1,X0,X0 

$1,X0,0X or more 

Total nontaxable returns 

All returns, summary; 

Returns under $5, OX 

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

Footnotes at end of table. 



113,788 
179,406 
277,334 
406,901 
382,609 

353,426 
294,512 
261,196 
154,241 
123,384 

86,193 
59,188 
46,675 
32,153 
23,786 

45,084 

6,874 

2,781 

1,786 

256 



39 



(') 



2,215,239 



(*) 
(•) 
94,942 
289,309 
347,859 

348,376 
292,525 
261,097 
154,075 
121,366 

86,193 
59 , 188 
46,675 
32,153 
23,786 

45,034 

6,843 

2,781 

1,786 

255 



39 



(') 



1,360,038 

1,186,759 

247,995 

56,827 



(32) 



'33) 



(34) 



(35) 



(36) 



(37) 



(33) 



(39) 



2,218,035 



8,304,421 



S,215,238 



1,456,586 



71,405 

285,292 

705,031 

1,423,123 

1,696,808 

1,935,678 
1,907,323 
1,959,869 
1,309,031 
1,166,122 

904,293 
677,834 
532,499 
431,302 
343,398 

755,206 
149,172 
72,532 
65,820 
16,110 

4,393 
'3,205 



146,979 
229,395 
357,465 
526,333 
494,043 

455,695 
332,324 
339,348 
201,694 
174,867 

U5,U7 
101,451 
87,356 
63,403 
47,572 

89,747 

13,729 

5,526 

3,318 

512 



164,618 
305,321 
453,040 
729,792 
663,319 

642,104 
534,634 

473,447 
232,707 
234,482 

149,940 
114,551 
100,145 
69,936 
49,219 

80,367 

12,441 

5,089 

2,923 

546 



(•) 
(•) 
95,193 
290,577 
343,139 

349,045 
292,525 
261,196 
154,241 
121,397 

86,193 
59,183 
46,675 
32,153 
23,736 

45,084 

6,874 

2,781 

1,786 

256 



{') 



(') 



39 



{') 



(•) 
(•) 

41,789 
270.696 
561,271 

842,398 
993,537 

1,147,074 
824,630 
758,333 

618,329 
461,341 
394,973 
297,345 
246,361 

583,324 

121,332 

60,374 

59,134 

13,686 

3,877 
'2,983 
I') 



(•) 
(«) 
94,942 
239,309 
347,859 

348,375 
292,525 
261,097 
154,075 
121,366 

86,193 
59,188 
46,675 
32,153 
23,736 

45,034 

6,843 

2,781 

1,736 

255 



(^) 



(«) 

(•) 

5,838 
33,770 
83,654 

132,157 
161,135 
192,640 
141,749 
133,367 

111,934 
85,041 
74,191 
56,728 
43,391 

121,464 
27,839 
U,965 
17,736 
5,162 

1,886 
1,927 



(•) 
(•) 

94,942 
289,309 
347,859 

348,:i76 
292,525 
261,097 
154,075 
121,366 

86,193 
59,188 
46,675 
32,153 
23,786 

45,084 

6,843 

2,731 

1,736 

255 



39 



(') 



15,046,142 



3,034,670 



3,703,307 



2,215,239 



8,299,974 



2,215,233 



1,456,536 



2,215,239 



(♦) 

(•) 

249,103 
1,025,970 
1,546,908 

1,909,493 
1,394,550 
1,959,085 
1,307,676 
1,146,611 

904,293 
677,834 
582,499 
431,302 
343,398 

755,206 
148,549 
72,582 
65,820 
16,040 

4,393- 
'3,205 
(^) 



(•) 

(•) 

122,760 

373,464 

4^8,931 

449, UO 
379,741 
339,219 
201,478 
171,942 

135,117 
101,451 
87,356 
63,408 
47,572 

89,747 

U,667 

5,526 

3,318 

510 



(•) 
(«) 

34,696 
382,522 
537,411 

613,893 
521,222 
473,075 
232,458 
216,529 

149,940 
114,551 
IX, 145 
69,936 
49,219 

80,367 

12,417 

5,089 

2,923 

542 



(•) 
(•) 

94,942 
289,309 
347,359 

343,376 
292,525 
261,097 
154,075 
121,366 

86,193 
59,183 
46,675 
32,153 
23,736 

45,084 

6,343 

2,781 

1,786 

255 



76 



(') 



(') 



(') 



(•) 
(•) 

41,648 
269,985 
560,566 

841,471 
993 , 587 
1,146,790 
323,740 
758,140 

618,829 
461,341 
394,973 
297,345 
246,361 

583,324 
121,294 
60.874 
59,134 
13,628 

3.377 
'2,933 



(•) 
(•) 

94,942 
239,309 
347,859 

348,375 
292,525 
261,097 
154,075 
121,366 

36,193 
59,183 
46,675 
32,153 
23,736 

45,084 

6,843 

2,731 

1,786 

255 



( = ) 



(«) 

(») 

5,833 
33,770 
83,654 

132,157 
161,135 
192,640 
Ul,749 
133,367 

111,934 
85,041 
74,191 
56,723 
48,391 

121,464 

27,839 

14,965 

17,736 

5,162 

1,886 
1,927 



(•) 
(•) 
94,942 
289,309 
347,359 

348,376 
292,525 
261,097 
154,075 
121,366 

86,193 
59,183 
46,675 
32,153 
23,786 

45,084 

6,343 

2,781 

1,786 

255 



39 



i') 



1,419,357 



2,796 



4,447 



4,181,658 
8,278,028 
2,939,326 
1,066,438 



1,754,214 

1,553,928 

434,904 

112,921 



2,316,590 

2,167,373 

483,790 

101,442 



734,309 

1,178,404 

247,995 

56,827 



373,841 
4,566,022 
2,018,848 

845,709 



733,010 

1,177,438 

247,995 

56,795 



128,273 
761,048 
376,286 
190,973 



733,010 

1,177,439 

247,995 

56,795 



(40) 



1,456,660 



(•) 

(•) 

5,838 
38,770 
83,654 

132,184 
161,135 
192,640 
141,749 
133,367 

111,934 
85,041 
74,191 
56,728 
48,391 

121,464 
27,839 
U,965 
17,736 
5,162 

1,888 
'1,972 

(') 



1,456,660 



(") 

(•) 

5,838 
38,770 
83,654 

132,184 
161,135 
192,640 
141,749 
133,367 

111,934 
85,041 
74, 191 
56,728 
48,391 

121,464 

27,839 

U,965 

17,736 

5,162 

1,888 
'1,972 



128,273 
761,075 
376,286 
191,026 



Individual Returns/1972 • Deductions and Exemptions 

Table 2.20— RETUENS WIIH STANUUU) DEDUCTION; ADJUSTED GROSS INCOME, TOTAL DEDUCTIONS, EXIMPTI0N3, AND TAX ITQJS BY SIZE OF ADJIBTED GROSS INCOME 

AND BY MARITAL STATUS— Continued 

[All figures are estimates based on samples — money amounts are in thousands of dollars ] 



125 



Size of adjusted gross income 



All returns, total 

No adjusted gross income 

$1 under $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 $11,000 

$11,000 under $12.000 

$12,030 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,0OQ 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 

Taxable returns , total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2, OX 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11.000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 

Total nontaxable returns 

All returns, summary: 

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 - 



Number 
of returns 



(41) 



145,969 



15,056 
23,131 
27,429 
26,548 
18,654 

(•) 

11.787 

t») 

4,860 

6,864 

(") 
(•) 

2,604 
(•) 
(•) 



i'} 



{•) 

U,980 

16,667 

f.) 

11,787 

{-) 

4,860 
5,864 

(•) 
(•) 

2,604 

(•) 
(•) 



(^) 



79,053 



110,818 
20,354 
11,941 
3,856 



Returns of survlvliig spouses 



Adjusted 
gross 
inccane 



(42) 



9,129 

37,413 
70,207 
92,079 
85,181 

(•) 
88,387 

(•) 

50,558 
81,489 

(•) 

(-) 

44,152 

(•) 
(«) 
16,369 



(.') 



475,204 



(«) 



52 


082 


76 


263 


(«) 




88 


387 


(•) 




50 


568 


81 


489 


(•) 




(•) 




44 


152 


(•) 




(«) 





16,369 



{') 



Total 
deduc- 
tions 



(43) 



197,187 



19,573 
29,291 
35,633 
34,512 

24,250 

(•) 

14,837 
(•) 
7,583 
12,220 

(•) 
(•) 

5,208 
(•) 
(•) 



{') 



95,223 



170,645 



294,008 
135,776 
D5,078 
80,936 



(•) 

19,474 

21,667 

(•) 

14,837 

(-) 

7,583 

12.220 

(>) 
(•) 

5.208 

(•) 
(♦) 



(^) 



Exemp- 
tions 



(44) 



23,541 
36,705 
68,537 
61,906 
43,109 

(*) 

21,834 
(•) 
9,443 

12,269 

(") 
(•) 

5,078 
(•) 
(•) 



(^) 



(♦) 

24,048 
35,658 

(*) 
21,834 

(•) 

• 9,443 

12,269 

(•) 
(•) 

5,078 
(•) 
(") 



Income subject to tax 



Number 
of returns 



(45) 



(") 

15,232 

16.667 

(•) 

11,787 

(•) 

4,860 
6,864 

(•) 
(•) 

2,604 
(*) 

(•) 



(^) 



101,964 



1A3,260 
25,984 
20,236 
7,708 



233,799 

46,882 

22,337 

7,694 



(•) 

14,980 

16,667 

(•) 

11,787 

'•) 

4,860 

6,864 

(•) 
'«) 

2,604 
(•) 
(•) 



(') 



(46) 



248,589 



(•) 




8 


670 


18 


933 


(•) 




51 


717 


'•) 




33 


410 


57 


001 


(• 




(• 




33 


701 


(« 




(« 





('} 



Income tax after credits 



Huraber 

of returns 



(47) 



67,916 



34,004 
18,367 
11,941 
3,856 



(•) 

8,560 
18,938 

(•) 

51.717 

(") 

33,410 

57,001 

(>) 
(♦) 

33,701 

(•) 

(•) 



(') 



27,637 
65,021 
92,373 
63,556 



(«) 

14,980 

16,667 

(•) 

11,787 

(•) 

4,860 

6,854 

(•) 
(•) 

2,604 
(•) 
(•) 



( = ) 



(•) 

U,980 

16,667 

(•) 

11,787 

(«) 

4,850 

6,864 

(•) 
(•) 

2,604 
(•) 
(•) 



(') 



44,045 



(♦) 
1,241 
2,730 



(♦) 

5,594 

9,949 

(•) 
(«) 

5,477 
f.) 
(•) 

3,834 



(=) 



44,045 



(«) 



33,752 
18,367 
11,941 
3,856 



Total income ta; 



Number 
of returns 



{') 



3,978 
10,151 

15,377 
14,039 



67,915 



(«) 

14,930 
15,667 

(-) 

11,787 

(») 

4,860 
6,864 

(-) 
(•) 

2,604 
(•) 
(•) 



(=) 



67,916 



(») 



1,241 


14,980 


2,730 


16.667 


(•) 


(•) 


8,177 


11,787 


(•) 


(«) 


5,594 


4,860 


9,949 


6,864 


(•) 


(•) 


(•) 


(») 


6,477 


2.604 


(•) 


(•) 


(«) 


(•) 



(') 



33,752 
13,367 
11,941 
3.855 



(50) 



(•) 



1,241 
2,730 



(•) 



(•) 



5,594 
9,949 



f.) 
(«) 



(•) 
(•) 



(') 



6,477 



(•) 



1,241 
2,730 



(•) 



(•) 



5,594 
9,949 



(•) 
(•) 



(>) 
(•) 



( = ) 



3,978 
10,151 
15,877 
14,039 



126 



Individual Returns/1972 • Deductions and Exemptions 



Table 2.20.— RETURNS WITH STANDARD DEDUCTION: ADJXTED CROSS INCOME, TOTAL DEDUCTIONS, EXEMPTIONS, AND TAX ITEMS BY SIZE OF ADJUSTED GROSS INCCME A«D BY MARITAL STATUS--Continued 

[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



All returns of single persons not heads of households or surviving spouses 



Number 
of returns 



Adjusted 
gross 
income 



Total 
deduc- 
tions 



Exemp- 
tions 



{ Amount ) 



Income subject to tax 



Number 
of returns 



Income tax after credits 



Number 
of returns 



Total income tax 



Number 
of returns 



All returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

ii.OOO under $5,000 



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



$10,000 under $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$W,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 



Taxable returns, total. 



No adjusted gross income. 

$1 under $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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $U,000.. 
$14,000 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 



Total nontaxable returns. 



All returns, summary: 

Returns under $5,000 

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



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(53) 



(59) 



25,201,056 



100,666,329 



33,453,154 



21,722,135 



56,098,412 



15,010,516 



15,010,517 



4,935,897 
4,581,835 
3,240,231 
2,534,737 
2,328,609 

1,360,644 

1,399,393 

1,106,406 

308.781 

613,189 

499,136 
353,638 
263,060 
192,615 
136,662 

264,975 
51,090 
15,272 
11,758 
2,794 

278 



15,010,517 



16,250 

51,242 

2,656,339 

2,410,850 

2,303,735 

1,857,571 

1,398,136 

1,103,785 

808,613 

612,987 

498,969 
353,638 
263,060 
192,613 
136,662 

264,974 

50,836 

15,272 

11,757 

2,794 

278 
53 
3 



10,190,539 



17,621,309 

5,788,413 

1,445,111 

346,223 



2,656,965 
6,779,797 
8,028,464 
8,340,745 
10,409,X5 

10,203,805 
9,072,729 
8,270,177 
6,849,006 
5,796,698 

5,229,031 
4,054,845 
3,281,459 
2,590,261 
1.978,581 

4,427,106 

1,120,836 

416,173 

431,830 

175,330 

35,824 

14,388 

2,433 



6,304,470 
5,331,136 
4,179,475 
3,271,909 
3,023,U9 

2,404,927 
1,311,839 
1,431,858 
1,055,639 

865,468 

781,782 
607,716 
488,915 
383,229 
272,333 

527,761 
101,600 
30,543 
23,224 
5,532 

549 
104 



3,901,335 
3,807,906 
2,846,159 
2,331,517 
2,115,470 

1,636,375 

1,216,986 

980,509 

698,774 

535,377 

437,300 
325,072 
234,396 
173,095 
129,200 

262,193 

52,887 

15,560 

13,448 

3,143 

314 

66 

3 



16,350 

51,891 

2,686,892 

2,481,765 

2,314,097 

1,858,657 
1,399,393 

1,104,419 
308,731 
6U,189 

499,136 
353,638 
263,060 
192,615 
136,662 

264,975 

51,090 

15,272 

11,758 

2,794 

278 
53 
3 



1,537 

21,371 

1,192,525 

3,273,298 

5,280,974 

6,163,811 

6,042,723 
5,357,648 
5,090,700 
4,394,550 

4,003,481 
3,118,868 
2,554,108 
2,025,087 
1,572,870 

3,616,724 
951,538 
359,894 
374,894 
154,223 

31,355 

13,789 

2,384 



16,250 

51,242 

2,656,339 

2,410,350 

2,303,785 

1,857,571 

1,398,136 

1,103,735 

803,513 

612,987 

498,969 
353,638 
263,060 
192,613 
136,662 

264,974 
50,836 
15,272 
11,757 
2,794 

278 

53 



217 

3,031 

168,267 

478, 918 

834,736 

1,034,119 

1,054,905 

1,053,575 

953,776 

850,891 

794,227 
631,644 
529,908 
427,735 
340,070 

822,258 

239,087 
100,148 
120,950 
64,481 

16,793 

8,432 

924 



16,250 

51,242 

2,656,339 

2,410,850 

2,303,785 

1,857,571 

1,398,186 

1,103,735 

808,613 

612,987 

498,969 
353,633 
263,060 
192,613 
136,662 

264,974 
50,836 
15,272 
11,757 
2,794 

278 



14,993 

80,937 

6,676,787 

8,418,713 

10,298,201 

10,187,577 
9,065,021 
8,249,887 
6,847,590 
5,794,715 

5,227,237 
4,054,845 
3,281,459 
2.590,234 
1,978,581 

4,427,087 

1,115,163 

416,173 

431,793 

175,330 

35,824 
14,388 
2,433 



1,520 

23,262 

3,421,513 

3,111,353 

2,990,868 

2,400,974 
1,810,270 
1,428,450 
1,055,421 
365,170 

731, 5U 
607,716 
483,915 
383,225 
272,333 

527,759 
101,092 
30,543 
23,222 
5,532 

549 

104 

6 



11,889 

36,550 

2,070,298 

2,086,007 

2,042,897 

1,626,481 

1,215,705 

966,222 

693,396 

535,224 

437,175 
325,072 
234,396 
178,086 
129,200 

262,190 
52,316 
15,560 
13,447 
3,143 

31A 
66 
3 



16,250 

51,242 

2,656,339 

2,410,850 
2,303,785 

1,857,571 

1,398,186 

1,103,785 

808,613 

612,937 

498,969 
353,638 
263,060 
192,613 
136,662 

264,974 

50,836 

15,272 

11,757 

2,794 

278 
53 
3 



1,583 

21,125 

1,184,976 

3,221,353 

5,264,437 

6,160,121 
6,037,870 
5,854,509 
5,089,881 
4,393,017 

4,002,081 
3,118,868 
2,554,108 
2,025,074 
1,572,870 

3,616,710 
946,944 
359,894 
374,363 
154,228 

31,355 

13,739 

2,384 



16,250 

51,242 

2,656,339 

2,410,850 

2,303,785 

1,857,571 

1,398,186 

1,103,785 

808,613 

612,987 

498,969 
353,638 
263,060 
192.613 
136,662 

264,974 
50,836 
15,272 

11,757 
2,794 

278 
53 



217 

3,031 

168,267 

478,918 

834,736 

1,034,119 

1,054,905 

1,058,575 

953,776 

850,891 

794,227 
631,644 
529,903 
427,735 
340,070 

822,258 
239,037 
100, U8 
120,950 
64,481 

16,793 

8,432 

924 



16,250 

51,242 

2,656,339 

2,410,850 

2,303,785 

1,857,571 

1,398,186 

1,103,785 

808,613 

612,937 

498,969 
353,638 
263,060 
192,613 
136,662 

264,974 
50,836 
15,272 

11,757 
2,794 

278 



36,715,315 

40,192,416 

17,134,178 

6,624,421 



22,660,129 

7,569,731 

2,533,975 

689,318 



15,002,439 

5,063,020 

1,304,064 

347,613 



7,550,995 

5,784,439 

1,445,111 

346,223 



9,769,755 
27,549,438 
13,274,415 

5,504,805 



7,433,466 

5,781,142 

1,444,942 

345,966 



1,485,170 
4,952,267 
2,723,584 
1,373,073 



7,438,466 

5,781,142 

1,444,942 

345,967 



(60) 



10,535,067 



217 

3,031 

168,267 

478,918 

834,736 

1,034,119 

1,054,905 

1,058,575 

953,776 

850,891 

794,227 
631,644 
529,908 
427,735 
340,070 

822,258 
239,087 
100,166 
121,307 
64,698 

16,971 

8,586 

975 



217 

3,031 

168,257 

478,918 

834,736 

1,034,119 

1,054,905 

1,058,575 

953,776 

850,891 

794,227 
631,644 
529,908 
427,735 
340,070 

822,258 
239,087 
100,166 
121,307 
64,698 

16,971 

3,586 

975 



1.435,170 
4,952,267 
2,723,584 
1,374,048 



(•) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
^ Includes adjusted gross income class $500,000 to $1,000,000. 
^ Included in adjusted gross income class $200,000 to $500,000. 

Estimate is not shown separately to avoid disclosure of confidential data. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1972 • Deductions and Exemptions 



127 









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m O m o O 



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Individual Returns/1972 • Deductions and Exemptions 



129 



\ r\ i-i r-t O O* COU^r-sDOO C^'-iO'AfM tr\r--^C^''^ 0^^(^ 

aitou^-Jri incooj^Q* rHO^iA-^T* t--^0-^<ri f\ii^.-H 

•ntnCNit^-H <*^f^^HrHO >0>0<M'-<0 lOCOO^t>'0 <AOf*^ 

iTivDc^OOD -J to -^ m m 

•-t -t J> O rxi c^ -o <^ >{\ -i 



^ O tf> vo 

■< r^ O n 



(^ O^ lO <^ >o <-< > 
(^ C- irv if\ ir» <\j ^ 



tM vD C~- C^ ■O <n <J 






am -J -^ 

« >f\ o 

t- -< C^ 'O 

IT- eg o r- 

t^ ^ >o o 

t\t (D --i t^ 



4, 3 



Cr> it»i-^\£)irico r-c^-viriiO OC^t"^^ fsj^OC^t^^O iri^-iirs 
r- OOf^-Oi^ ^ir-->^OJtn r-.r^O'ACij tD>ri.-ir--0 f\|.-i^ 

O 'flvDTiTOru p-H^iooo eo-^>'0'0 tr>-.ro(*^'0 --fcM 



C^ -J CO o 

sO O <~l CD 
vD -I «0 ^ 






HOOCh CT'TOCOr-^ -O^r 






^ (^ r>. vO 
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t- O 2- T\ 
r- <^ o (M 






-J tn to 



^o>rto too^c 



-• w >J oj o« 






ojto-^f^eo u^CT»- 



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CM 


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CM 


(M CM -A 


r-1 


rH 


'J- CM CM f^ -H 


Ov 


CM 


rH r-1 







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0^ O fn TO 



r -J- O TO CT\ (^ o t- 
) ^ &^ m F«- r\j o Q 

) vO t> C- in rH TO -^ 



O f^ TO O CM CM iri 

tn O -^ C^ TO TO lA 
^ vO 0> (J% TO O --T 



TO TO TO CO f 

(T" -* --I V (^ 

ir\ o\ c^ 



OCM^IO'vO ^CM[>nr 



>t CM CM f^ r- 



feS 



m o m «^ >t 
m CM o O TO 



TOO^COTlCM o^^D^c^a• 



t^ o^ TO 






rH CM in 0^ O -J ^D I 

TO (^ C CM -T 



r^ (MCM \OW>\D-J- >i)if\>r^t^ 



tn (J- .-I ij' j\ 

TO TO PI t> CM 

c -^ m (*\ c«- 



-f •£> t> -O •£> Of^CM 

r-1 m in \0 -* (n ^ 



o sT r\ o >r 
C- TO r^ .-t irv 
(^ O CM ^ C^ 






<^CJ«000^ OOr 






cMc^-j sOc^ccM-J n<r>o*^TO 



§ £ 



-^ 5> (^ "O c- — I -> 



(Mr^r-ii-HC^ O'D'-tTOO f^vOn 
(MTOCM'^CM (J'CMCMTO\0 CT^t^ 
rHCNJCOCMU^ OC^ajC^P- rH 



C-C^^tOTO ^Or-ltM^DrH ^>.-^l^l^r^ <^(M•i3TOr 



0\D^ t>->imtriOi ^VCMiDTO 

[---"0 --InOvOC-CM O'TOai'OrH 

TOTOr-I <*l(Mt^a«TO OTiCT»-3to 

:tri--t<M TOTOO^-^ro* \00>roo 



■c C-. -J- o tn -n (" 
I \D iri irv lA (T' ^ 

I >J- C- <M o ^ 



^m p-t^tniAr-. >trH->rir\r- lACMTOO" 

CMtMTOCM»0 •a^OOCT'O ■^>Aint--'*\ sO\OvO(T»r 

r-t r-1 r-( rH r-1 r\ rH 



■~t ^ IJ- (^-J-BIAO 
i>(MiA t^<M--f(^rM 

"^o^c^ r^-Jc^o«o 






H r^ Ov -4" \0 n r 



c^ "A t-- ^ ■- 



r Q CM TO u 
>i lA *0 C 
TO CM <A u 



Q\ \D C^ \0 V 



IAOOOO\0 «OTOW 



Oi r^ CO CM 0\ 



3^ O IN >0 
-vf rH lA r-1 

»A -H CM '-I 



-j^ ^ ir\ ^ . . _ . 

(*^000 ff>f)vD-*> TOO 



'RSB 



fMO^C^ r^ ~3 \D Ti ^O 1-4 r^ r-i r-t i-i CMtMf^ 

._.. -irtOr^*^ TO'A»0(M''^(M^OvO 

~ (M^f inrHTOiA\0<J*CJ^--t 

C^CM rH CM'AO'CJ* C-U^O 

-sin a^ -^ <-i ^o <£> -i c^t 

^ t-t <A en CM en rH 



1 o-} 






IPIOCT'OS' CMTOfMvDr-l 
C-t>-OCM\D TOO-J 



-OCM-*0 (M<A-^ 

-ooiAtn a»^OrH 

3 lA C^ TO lA 0^ r-1 



0»cnOC- TOOTOC 

SO* (M &« r^ CM O C 
O <M -^ TO O* O* > 



pviOC^-J'A rHr-IO«C>{M'A>I 
C^r-l^OTOTO O* p-00>A(M CJ^Oi-l 
^ O i~t O- ^ tnO'CMP-'AO^r^ 



C^'OOCMO' 0>-4'fM-*(^ lAcntnCMO -*tM^' 



^ a- tn --J 

n CM C rn 

m O CM * 

tA tn tjv -^ 

lA >r -I TO 

TO C- ^ "A 



OTOrH'iJTO C^iOU 



H ^0 TO C~ O <i 

■< CM c^ (M f 

^ \0 Cl rH 



« * «o CM >r 



TO CM C^ CM >J 
CM lA r-1 -vT Cri 
-J lA n (^ CM 



to CM[>-fM-J' CMnr 



t> C to cr 

lA \D O O 

r- 1- TO o\ 



t~- lA --I Ox ^ lA (^ 
C- CM AJ >D -i vT O 
rH CO Ov TO -J CM lA 



O — rH 



1 <A n r-- vo o^ t- 

- lA 9-1 »A O lA 



CM O >A r-« 
•^t O OJ CM 
r- <jx TO ON 



xO -J -• 
TO >J C 



en -a O 



\0 «0 ?S <A (M 



Cn(M*00>0 -'CMr 

cn ^ rH (n CM D- ^ 

OO t^ r- >0 O CM 

« CM r-l «0 lA lO (M 



C-- > C^ *0 O CM 



C- -A cn ^ 
v: r\ -^ \0 

lA C- Ai CM 



o o o c 

8 o c 
o o c 



V^A^f^-C^-C^ 



- u U U t~ u u t- s- u 

;^§§§§ §§§§§ 

^-OOQQO QQQQQ 



■o -a -a 



0) <u 






D O O 

T lA r-1 

3§§ 



5 5o * 
N o o o 



-. tn ^ 

DJ 01 01 t 

■a -a TJ ( 

§§§c 






o o o o c 



r^ ^ ^ ^ ^ ^{MfMr\iA f-(CMlA^ 



H T) r-t 

+> *> I 

01 n ^ : 

t* 3 0) 

— j-O c 

01 -o c c 

r- o 9 c 

<a O r-t r 



u u u u 

HI V V <u 

-O TJ TJ TJ 



t. u u 

01 « &• 
■D -D T! 

§§§ 



TJ TJ "O TJ "O 



i§ 









O r^ CM C^ -f 



lA O lA o oi 

r-1 CM CM r\ ^A■ 
^»■«J■■«ft■«»J■■«■ 



fH ^ b 
Hi 0) 91 U 

■o -a -o o 

§§§a 



■«a-«"«e-«» 



■O -O If 

- C "A ^ r- 

CO 3 -»«»« 



130 



Individual Returns/1972 • Deductions and Exemptions 



I in o >o Ti CM 
to o ^ n -^^ 
en lA T* ••* t> 



J Q IN O f^ 
, - _ . ,- -5 .-I CO n 
jmn^ r-l^^l(^cor^ 



0> CO -^ 

m n ^ 



r-<~4 t~ to 
t^ as (^ t> 
.-( -o ^O (M 



<oto>D o>A-J<^o rvjO'OOi-t ^n-jvoto 
r~-[^<H woiAeo>f o-j-'Oeofn oocjoifnc* 
rjNjm ooO'^f^rH r-iiArvoo-H ^<Hio>or>J 



■l-*'^--!^ -vT^U 



^ >J- 00 £M 



■^moioo &^c^eotDc^ r-ttoo^C 



to iTi ,-* o o 

(^ to ^t O CO 
C- CO (^ 00 <M 



OJC^CMtOiTi .-iCOO^C 



I MJ I I 



^ C7^ O 'H 
D C- ^J (V 

- a> O^ *o 



m -J- 

to CM 



in ^ 



-I CO oj o 
C- to rn rn 



->]■ m c^ to CO 
>r en CO r- f^ 



\0 ^ C^ <M -H 

CO to f^ rH -^r 



Dincor- OJ^OO-HCM to^D 



^tO'AtO'n -sTfnc^-HfM to-o 
rvjn-tCOCM^D m->tCM>J'0 'H.H 

n^->t^n^r^ oii-iooto a»tM 



to CTN ■-( CO to tn '■ 



ttOI>>J-JO» i-l Q -^ '■O ■■O 

rHCMOvOC-- >JC^C-^0 



1 o tn ->r o 
1 •>* vO "n w 

J >r rH rH t-l 



^ CVJ ^D £^ rH in I 

a» "A to c\j m nH > 
o^ CM o^ r^ vo r-H 



o-ocn voon^'o lno>(^>tc^ --trHCMc-^ 
cot--o tn^oom inNf'X)in'H ncMc^cMin 
— ^_~ -^__._.^ "j>j^^^ ONOjo^t^ya 



notn oc-^-to 



■^ CO f*^ O^ f*^ f^ 



: O O C^ to C^ r 



* * * rH 



■O ^ Nt t '-' 

m r- a» o CM 

(M O* CM ^D CM 



(Mtoc^'n'O otoc^oou 



ai sD CM (J> 3^ 






CM\0 .-•nvT'Dr-l C^OC0l3^O Of^fMtOCO ^^U 

mo tDOi>-*<N m-i-tncn^ or-tDOfn m^- 

«r\vD r-ivotoofM cof^cMCMO^ r-io^rijinin -^ -o 

: CM tn ^D CO \D C~ m t 



'•D r-i O C\i 

ua in r-- -J- 
-I tn ?M c- 






>J n to \D CM c 



!SK3 



J ■O rM t- C^ <- 



Cn tX)C^a)^0-T CMr 



;Ot^ c^vD'C^o^ tot-co'ONr 



(M O O [> r-l 
fM -I O \0 O 
CO (^ CM CM •-< 



•>f «o c^ ■-< m CO m 

^ vO Oi m to ^ rH 



C- O to ^D ^ 

o\ p-f to CO p~ 

->!■ t- >f r-t M 



^-^CMt^ON fMn>r 

intMr-lO OCMO^u 



a. 13 



I n-( CM O CM -J- 



^OO^OfnvO rH(M»nc^O COCM-i)[>CM na>cMi 
<*^C^C^(j.<M Ot^O^'no >0>-*C---4'C^ u-vcM 
r^^ICM'^^ ^^C»lCOCO^n ^A^£>^0>0^0 r-« 



3vo-fo ooinr- 



S5S 

»o ^ "n 


S!' o; "> ^ ;?, 


o (^ a- oj cj^ 
CO tn \D ■o ni 


CM p-f m t- CM 
CM «n C^ -sT [> 

-^ CM >a vO ^0 


rH >J CO 


555;:<5 


o> 0* m p-i >!■ 
-^ >t (^ ->r n 


SS""^-^ 



I -J (^ Q r 

-B C- Q 
^ (M tn 



c- c- o o o o c^ -. 
o --J- m o o 00 \o 



l^-J■f^oc^ cocMcoosco f^>tr-coo or-^ 
i-i'fico-.ito cMO^to^'-t cncor^int- a^ t^ -o 
tofMr-ioc^ mnjvD«o(n vot^inoo eo^o 



tn -* c- (^ CM 



o ^ o ^ 



^£) >0 \D CM O 



mc^C^r^^ O^DcMinco c^JOO^Oo^ ^no^ 
Oiji-itno lOc^c^tncM toc-nHcco o^ 
•Jmorgin i5'-icj>fno f^ONC^r-ivo "n 



!R3 



n CM m o 

o ya 00 --f 

00 <n CM m 

[^ -^t n CM 



CM tn O' O CM 



1 CM 0" >-" CO C- r^ 



^ma^ coin\D>,0'-" cotoorvjin 
SCT-in ocDOOf^ inomr^r^ 
Htoto rHOc^oto tnoc^c^o 



* t^ \0 r^ \C 



SOD CM 
[> t^ n 



H to in r- 
r m o* ?n 
^ c- to CO 



I'OtCrH COCOOCMin ONr 



_-- >_ - insooNComfMin^ 

OC-O-J^D CM>n.-l^(M \Dr->tCM 

■~ rryf^cM fMCM(^J^r^ >!■•-' 



■-JtO'0>£l<n -jtOC 



•— '■jj'-'O <T«>oeobc 

CM (M -H ^ ^ 



fS s? 



(T> vt t- C 

•O --H <^ 0, 

m ry r- f^ 

C- O CM , 

t- n as r^ 

<T- (T' T' C~ 



»0 r^ to \0 



3 &i 



> ti Fh ^ ^ 

■1111 



■«■«■■»■»■«- ■W'-SQ'W- 



o o 



t< ^ >^ td i 



t- t< V 01 < 



^ I. I 

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•o -a 



3 O O O C 



§§§c 






■. ti h [4 L. 

■a >^ (L> IV IK V 

0) *» -a -o -a -a 

?|8 8§§ 

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"O T) t^ "O "O 

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JO * *c 






(. t. t. ^^ Fh 

TJ "O 'D "O "O 

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§o o o o 
Q O O Q 
O O O O 



11111 



^ (h f, 

O) V 4) t< 

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§§§o 






u-1 O m o O 
.-< (M CM fn in 



4) 3 3 a 3 



Individual Returns/1972 • Deductions and Exemptions 



131 



E^ nt m m ^ 


r^ a- oj M r- 


-J3 C- (M nj CO 
to CO to p- "A 

^ > lA -J' JJ 


O nj t- oo >J 


§ 


C--<M O 0« 00 


Vi -i t> r-l ^ 




OS OO V 0< 


isSs" 


en 


c^ r-- m -n m 


-vT ^ tn tn m 


fn 


CM CM (M .H 


Nf rH 




,950 

410 
855 


^ \r\ (r\ lf\ f^ 


tn "A to CM tn 
tn in ,-« (> vf 

n n o o> CM 


O o o M m 

sssss 


3 



«n -.f CM c- -3 


CM lA -J (^ Tl 
^ Ch CM S 5 


CM m -3 K c^ 


WO> > C- >* 


to rj ^ 


r- en o 


CT. :4 to -H «n 
to rt lo o rn 

m o -o ^ .-< 


O (T- to sF (> 


m -kT vx) >o <n 

>t O OJ i-l 


tn 


m -J ^ 


>!■ vj n fn en 


tn CM CM CM r^ 


^ rH 




CO 


3Ssl 


en >»>* en ^ 


Sssis 


SG ' 



.-« >0 ^ "A 

^ to CO "■ 

O CO ^ 

00 — I c -3 

O m CM Q 

m o CM O 

rH <^ n ^o 



^ CM CM CM tf 



g *n -vt o« CO a» ' 



cnc- O (^ cr\ --t (T' CMCT^CJ^C^CM OtOt^C-.-' rnt> 

r-l fty «0-^'-<0^--J ^0.-^(n^r^ fMt>vOi-H00 -^ 

CMin CM^nCT'CJ^C^ 0Oi-lCO'^0> CnCMOOOf-- 

'-'CM cMc^-CMtncn (ntniA-j^m >nc-u-v-.f 



rHtoCMcn cMcocptonj tq\Or-*o>-i tnc-i i 
a>c^vocg oo^^nFJ ■3o•Or^co sf 
CMmu^-^ tD<^c^(noo ocvjococ^ 



m (> <^ (n 
\D m c^ ^• 
(M >J -H c 



»A o en t- c 
o\omo>o cjp-cM 

OlO>JtOr-( tOC^CM 



^ c^ o CO r 



■Hog^jNiiA cM%oo>eo(n oocMr-imcn ^oc^^o 

cn-^C-O^CJi >I0^^0«^0 Or-t.HCHtO 0»0(M 



c-^Q vjj-itnrncM o>c>-rMtotn Oiooo^o^ toa-ry 

■-'^'^ -JcncM-vicM [>t^int^c^ ^£)>r^oc^ tnrntn 

cMOc^ -Jcvoco^r <\tr-<^>ro cn^iONCMO •-< 

-<n a)CMi-i»A(n \0 t:^ ^ rx> c\) 

-< .-J CM 



n m r- cn m 



^CMlna^0O »nCMO^'A^O 



n-i n \0 CO 00 



3 Q o c 



^ift 



mc^cM cMcvJOOvj ovnjinCT^oo •^cmct'I' 

Sto^(nt> cor-mD-cM 
QocMO^cn ooococo 



ijr-irH tocMtocMCM cnm^c- 

NlAfM OCMr-'OtO CM>-«C-5^ 

>otn cnen^fo^to ocooco 



sOmooCMCM ^fiA^D- 
Q0OP->OCO CDiHO&» 

(n<M-J<^co >Dc^toto 



^ CM CM CM r- 



> t- ^fl >!■ >j ^ en 



^r^" 



a. o 



> o ly ^ 



rnt-itncM comcM--**© 
«0>0<-Hin mc^tocjNto 



(niAO-«ICM CMlAinCM 
^r-iinCMi-H lOOOO 
nvOCM^OtO \0>ACMO^ 



^ 00 t*- '-t ^o 
"A tn in CT> CD 



^ oi o --J CM 
r ^ m CM r-t 
^ nJ CM iO 00 



§ £ 



o o 

lA ^ 



3 en 



ocMfninm -JCM^Dcnnj 
oo-.ffMC30 ^cocnoc- 

oiocM-^tn ■iio^tn-^o 



2;f 3 a 

uco en CM 



y3 CM -r \, 

a> o o ' 



r- tr- en o "A ^ o 
-.,— _. -,,. ,. -jtop-tn\o D-iA 

0\^0\Da< CMC«!J>i-ICM cnOfn\Oi~i ^oo^ 



a»o .-ito>i)>onj c-a^o^om sdo 

-Njn-t rHCMCOO'-l -.ttOE^fn'XI r-lA 

CMP- o<~icj^'HCM cnocn-OrH lAC^ 



— 'CM r^ CM - 



J tn m iH CMO 



[>tocMa^c- t->iocja->o i>'Oni 

-. m«. ™™ CMCM^O^CM O^fnu-i 

o >o \o in o CM 



HO en tn ^ c 



O^ CM CM 
lA lA >r 
CM [> CO 



r-i o CM vi- cr 
C^ -J CM C^ O 

tn en r* C-- oo 



,o \0 -o m o CM 



c^c^n-^Qo cdcmo^o 
co'nD-->JrH ■^iniACM--i 



NjiniACMr-t (j\ ly^ r\ r- 

















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c^ 







































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CM "O -T CO -O 

lA CD lA CM en 



^ o CO CO (n 
CM rH >o Cr O 
en -J' CO o m 



4 -H to cr> c- CM 

^ C^ O^ CM ^O ^ 

J m t> tn tn tn 



lAO CMC-rJ-J^ --._ 

•j>o •oo^'jacnm cocnoo 



^o en o >i c 



CO [-- o nT c 



1 CM ^ C- r- CM - 



3 P (J. - 



n O c- o c^ 

CM CM CO CO -nT 


cji a« ^ en >f 

•O -^ C- Tl »■ 

cj^ o 00 -J- o> 


CM sO O CO [> 
C- M3 to t^ rH 

«0 CO O fe IJi 


M3 -J -vi p- en 


si 


r-- lA p. tn f- 
1 -^ 1> t> o 


5SSS3! 


m p- en c- u-i 
en ^ tn cj CM 


00 M3 r-. en rn 




'IssiS 


ssssS 


lA C- r- CM to 

en en r- p- CO 


ssSss 


S3 

CM 



!n S p^ 

00 P-fM 


>f 00 (j> b c^ 


m CM 00 O CD 
to 'fl »A CM c^ 

-J > O P- to 


msD m CM CM 
p- "H c^ o o 
^sD P-to -o 


^S 


O Q CM 

m g ^ 


,£) P- P- »0 CM 

en vo r-tm -J 


en Nf en nj CM 


O f "• ~J ^ 

CMl^l r-< CM ^ 


.. 


en tn >f 

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^f r^ rH 


r\ o ^ a^ in 

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en --H ^^ m o 

-1 P- lA •J3 OO 

CO -H ^ m >^ 


o^ en CO r-. o 
»A tn in n^ o 
CM to to p- ^ 


S5 

CM 


m CM C-- 

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a- en cj. r-l en 


tn en en (> ^ 
to [^ «^ ^i) m 


>i .H en a« CM 











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m 












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3:? 

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>0 CO 
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§£ 



• o o o o o 

• QOOO O^ijww 

• oooo oooo * 



8 8S 



ggi 



^CMen-Nim OiaOOO 
r-trH^^^ CMCMeniA^ 



K I. f-. L. L. 



(.(rit-t-t' 



t. t, Im (. (m Ui U \ 

a; H) <L) u I) a> D I 

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Z ■A'W>«9"«0«9- «J-«>«}'«>-«^ '<«"«Q"t9"4» '<» ■«»«■■•<»■■«■■»■ -«»-W>-«--««- 



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a)«9- -a "O T3 TJ 

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13 3: 

I 0) V 4) 



140 



Individual Returns/1972 • Deductions and Exemptions 






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ta 



Section O 

Tax Computation 
and Tax Rates 



Contents 

Introduction, 144 

Income subject to tax, 144 

Regular method of computation, 145 

Alternative tax computation, 145 

Maximum tax computation, 145 

Income averaging, 146 

Additional tax for tax preferences (minimum tax), 146 

No-benefit exclusion, 147 

Unused retirement income credit, 147 

Unused credit for contributions to candidates for public office, 

148 
Tax rates, 148 
Overpayment and balance due, 149 



Text tables 
3A 



3B 
3C 

Charts 
3A 

3B 

3C 



Selected characteristics of returns with maximum tax on 
earned income by size of adjusted gross income, 145 
Selected characteristics of taxpayers using income aver- 
aging by size of adjusted gross income, 146 
Tax overpayments and tax due at time of filing by size of 
adjusted gross income, 148 



Number of returns and amount of total income tax, percent 

distribution by size of total income tax, 144 

Percent distribution of returns with tax preferences and 

amount of preferences, 147 

Number of returns with tax overpayment or tax due, 

1968-1972, 148 



Basic tables 

3.1 Type of income tax computation: Adjusted gross income 
and selected tax items, 151 

3.2 Returns with regular tax computation rates only: Adjusted 
gross income, deductions, exemptions, income subject to 
tax and tax items by size of adjusted gross income, 152 

3.3 Returns with alternative tax computation: Adjusted gross 
income, deductions, exemptions, taxable income, and tax 
items by size of adjusted gross income, 154 

3.4 Returns with income subject to tax: Tax generated by rate 
and by size of adjusted gross income, 155 



3.5 Income subject to tax and tax, classified by both the 
marginal rate and each rate at which tax was computed, 

163 

3.6 All returns: Adjusted gross income and total income tax by 
size of adjusted gross income and total income tax, 168 

3.7 Returns with total income tax: Total income tax as a per- 
cent of adjusted gross income, selected items by size of 
adjusted gross income, 173 

3.8 Returns with tax preferences: Selected sources of income 
tax items, tax preferences, and computation of additional 
tax for tax preferences by size of adjusted gross income, 

176 

3.9 Tax preferences and additional tax for tax preferences by 
size of adjusted gross income, 180 

3.10 Tax preferences or additional tax for tax preferences: 
Selected tax items by size of adjusted gross income, 180 

3.11 Returns with additional tax for tax preferences: Additional 
tax for tax preferences as a percent of total income tax 
by size of adjusted gross income, 181 

3.12 Returns with additional tax for tax preferences: Total tax 
preferences and additional tax for tax preferences, by 
size of tax preferences and additional tax for tax prefer- 
ences, 182 

3.13 Returns with net gain from sales of capital assets and with 
regular tax computation or alternative tax computation: 
Gains and losses by type, by size of adjusted gross In- 
come, 184 

3.14 Returns with maximum tax on earned income: Adjusted 
gross income, earned net income, taxable income, and in- 
come tax before credits by size of taxable income, 186 

3.15 Returns with tax overpayment: Type of tax payment by size 
of adjusted gross income, 188 

3.16 Returns with tax due at time of filing: Type of tax pay- 
ment by size of adjusted gross Income, 191 

3.17 Returns with neither tax due at time of filing nor overpay- 
ment: Type of tax payment by size of adjusted gross 
income, 194 

3.18 Returns with taxable pensions and annuities or with income 
tax withheld on Form W-2P: Selected items by size of 
taxable pensions and annuities, 195 

3.19 Returns of taxpayers electing to have their tax computed 
by the Internal Revenue Service: Sources of income and 
tax items by adjusted gross income, 196 



143 



144 



Individual Returns/ 1972 • Tax Computation and Tax Rates 



Introduction 

The taxpayer in determining his 1972 total tax liability 
had to take account of several factors. These included : 

( 1 ) his income subject to tax, generally adjusted gross 
income minus the personal deductions and exemp- 
tions, 

(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 additional tax for tax preferences (the so-called 
"minimum tax"), and, 

(6) other taxes, that is, self-employment tax, uncollected 
social security taxes on tip income, and the tax from 
recomputing prior year investment credit, all of 
which increased the total tax liability. 

Income subject to tax was used to determine income tax 
before credits, the determination depending upon the type of 
tax computation used and the taxpayer's marital status. 
From this sum, statutory credits, such as the retirement in- 
come credit, the foreign tax credit and the investment 
credit, were subtracted to obtain income tax after credits. 
A return was classified as taxable based on "total income tax" 
which was the sum of income tax after credits and the addi- 
tional tax for tax preferences. (Self-employment tax, un- 
collected social security taxes on tip income, and tax from 
recomputing prior-year investment credit were disregarded, 
since the former two were not considered income taxes, and 
the latter was not related to the current year's income.) 
See chart 3A for a distribution of number of returns and 
amount of tax by size of total income tax. 



Chart 3 A 

Number of returns and amount 
of total income tax, percent 
distribution by size of 
total income tax 



Percent of 

total income tax 



I 




Tax liability arose from five different sources, the two 
components of total income tax explained above, and the 
three other taxes, namely, the self-employment tax, the tax 
from recomputing prior-year investment credit, and the un- 
collected social security tax on tips. The self-employment tax 
was assessed on the first $9,000 of "self-employment income" 
(see "Self-Employment Tax" in the "Explanation of Classif- 
ications and Terms") at the rate of 7.5 percent in order to 
finance social security benefits. Prior-year investment credit 
was subject to recapture when the property on which credit 
had been taken was disposed of before the expiration of the 
useful life originally used in the computation of the credit. 
Social security taxes on tips, to the extent not withheld by 
the employer, were reportable on an employee's return. The 
sum of all five taxes is shovwi as "total tax liability" in the 
tabulations. 



Income Subject to Tax 

Income subject to tax for most taxpayers consisted of 
adjusted gross income less personal deductions and exemp- 
tions ; in other words, it was equal to their "taxable income." 
The regular method of tax computation involved applying a 
graduated set of rates to this amount. However, a small 
number of taxpayers found it advantageous to use an alterna- 
tive method of computation when they had sufficiently large 
taxable income, some of which was from net long-term 
capital gains. The alternative tax computation involved the 
application of a special 50 percent capital gains rate on the 
first $25,000 of the taxable half of net long-term capital gain 
(reduced by net short-term capital loss) with regular rates 
applying to the remainder of taxable capital gains and to 
all other sources of income. If the alternative computation 
was used by a taxpayer whose income from all other sources 
less deductions was a negative amount, then income subject 
to tax equaled one-half of his net long-term capital gains in 
excess of net short-term capital losses, not the lesser amount 
of his "taxable income." 

Another method of tax computation, introduced in 1971, 
was the "maximum tax" computation. The computation of 
income subject to tax was not affected under this method; 
i.e., it still equalled adjusted gross income less personal de- 
ductions and exemptions. However, a portion of this income 
subject to tax was taxed, not at the graduated rates within 
the applicable tax rate schedule, but at a special 50 percent 
rate. (See "Maximum Tax Computation" discussed in this 
section.) 

Also shown as a separate method of tax computation, even 
though it did not involve any special rates, but rather a 
recomputation of taxable income, was the income averaging 
computation. For these returns, income subject to tax was 
the amount, computed for the statistics, which would have 
produced the same tax under the regular tax computation 
method. This amount was always less than the taxpayer's 
taxable income; how much less depended on how far his 
average taxable income for the 4 preceding years fell short 
of his current year's taxable income. 

Table 3.1 provides a summary of the types of tax com- 
putation used by taxpayers. Of the $445.6 billion of income 
subject to tax reported for 1972, all but $49.4 billion was 
reported on returns v\'ith the regular method of tax com- 
putation. 



Individual Returns/1972 • Tax Computation and Tax Rates 



145 



Regular Method of Computation 

"The "regular" method of applying one of four schedules 
of graduated tax rates to brackets of "taxable income" was 
used on 59.8 million returns. The schedule used depended 
on the taxpayer's marital status. For 1972, a total of four 
tax rate schedules were in use. Table 3.5 shows tax rate data 
for taxpayers using these rate schedules. 

Alternative Tax Computation . 

A taxpayer with large amounts of taxable income which 
included long-term capital gains could elect an alternative 
tax computation which limited to 50 percent the tax on the 
taxable half of excess net long-term capital gain over net 
short-term capital loss. Prior to 1970, the special 50 percent 
rate applied to the full amount of such income. The Tax 
Refonn Act of 1969 continued this rate on the first $25,000 
of such income ($12,500 in the case of married persons filing 
separately), but applied a 59 percent rate for 1970 to 
amounts in excess of this base. In 1971, the amount in excess 
of the base was either taxed at regular rates or at a flat 65 
percent rate, whichever was more advantageous to the tax- 
payer. In 1972, the excess could only be taxed at the regular 
rates. An exception was made for amounts realized under 
contract and corporate liquidation plans initiated before 
October 10, 1969, shown in the tabulations as "long-term 
gains from installment sales." The taxable half of such 
amounts was subject to the 50 percent rate, whether or not 
it exceeded $25,000. However, if it did exceed $25,000, none 
of the taxpayer's remaining capital gains were eligible for 
the 50 percent capital gains rate (see "Alternative Tax" 
in the "Explanation of Classifications and Terms" ) . 



Maximum Tax Computation 

The Tax Reform Act of 1969 contained a provision, 
effective for tax year 1971, which eased somewhat the tax 
burden on those high-income persons whose income con- 
sisted largely of "earned net income" (defined below). This 
was achieved by applying a maximum rate of 60 percent 
in 1971 and 50 percent in 1972 to income from earnings 
(including wages, salaries, and other amounts received as 



compensation for personal services actually rendered), in 
contrast to the top rate of 70 percent which applied to other 
types of income. Due to the decrease in the maximum rate, 
the number of taxpayers taking advantage of this special tax 
rate rose from 9,000 in 1971 to 88,000 in 1972. Table 3.14 
shows the maximum tax computation while table 3A shows 
selected characteristics of returns with the maximum tax in- 
cluding tax savings due to maximum tax. The terms used 
in table 3.14 are as follows: 

"Earned net income" basically consisted of amounts re- 
ceived as compensation for personal service actually rendered 
— such as salaries, wages, commissions, and gains from sales 
of property created by the taxpayer — less certain expenses 
allocable to that income. "Earned taxable income" was ob- 
tained by multiplying taxable income by the ratio of earned 
net income to adjusted gross income. The result (limited to 
the amount of taxable income) was reduced by the "tax 
preference offset," which was the greater of (a) tax prefer- 
ences for 1972 in excess of $30,000 or (b) one-third of tax 
preferences for 1970, 1971, and 1972 in excess of $30,000 
(see "Explanation of Classifications and Terms" for the 
definition of tax preferences) . 

The part of taxable income which was not earned taxable 
income was "other taxable income." "Other" taxable income, 
in turn, consisted of the tax preference offset and "unearned 
taxable income," a residual amount. 

Table 3.14 divides income tax before credits on maximum 
tax returns into four categories: that generated at regular 
rates on earned taxable income (at the rates of 14 through 
50 percent) ; that generated at the maximum rate on earned 
taxable income (50 percent) ; that generated at regular rates 
on "other" taxable income (rates over 50 percent and up to 
70 percent) ; and, for returns with alternative tax on long- 
term capital gains, that generated at the capital gains rate 
(50 percent) . The latter figure, shown in table 3.14 as "other 
taxable income subject to capital gains rate," occurred 
whenever the taxpayer elected a combination of the max- 
imum tax with the alternatixe tax computation. In such 
cases, the taxpayer applied both the special 50 percent 
maximum rate to his earned taxable income, and the special 
50 percent capital gains rate to the first $25,000 of the tax- 
able half of excess net long-term capital gain over net short- 
term capital loss. 



Table 3A. 


--SELECTED CHARACTERISTICS OF RETURWS WITH MAXIMUM TAX ON EARNED INCOME BY SIZE OF ADJUSTED GROSS 
[All figures are eatlinates based on samples — data are In thousands] 


INCOME 






Tax status, size of adjusted 
gross income 


Number of 
returns 


Adjusted 
gross 
income 


Earned 
income 


Salaries and 
wages 


Taxable 
Income 


Income 
subject 
to tax 


Income tax 

before 

maximum 

tax' 


Income tax 

after 

maximum 

tax 2 


Tax savings 

due to 

maximum 

tax' 


Average tax 
savings 
(dollars) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 




88 
88 

(♦) 
46 
35 
6 

1 

(*) 


10,788,918 

10,788,051 

(*) 
3,702,819 
4,645,933 
1,701,102 

731,202 

(*) 


9,835,006 
9,834,122 

3,730,912 

4,259,392 

1,360,457 

475,819 


5,858,158 
5,857,755 

(♦) 

2,257,222 

2,564,661 

794,509 

239,65- 

(•) 


8,919,512 
8,918,791 

(*) 

3,061,146 

3,832,609 

1,400,238 

618,696 

(♦) 


8,919,512 

8,918,791 

(•) 

3,061,146 

3,832,609 

1,400,238 

618,696 

(*) 


4,211,372 
4,210,999 

(*) 

1,210,366 

1,789,590 

796,897 

411,932 

(*) 


3,940,678 
3,940,357 

(*) 

1,187,138 

1,685,879 

709,013 

356,141 

(*) 


270,695 
270,642 

(*) 
23,228 

103,711 
87,885 
55,791 

(*) 








Under S50 ,000 


(*) 






$100,000 under S200,000 


2,925 






S500,000 or more 


78,468 




(*) 







(*) Est.imar,e is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals. 
^For maxiraun/regular returns, equals tax computed under regular tax computation method; for maadmun/alteraative returns, equals tax computed using alteinative tax computation 
method. 

^Tax computed under the maximum tax computation method. 

^Coluntn 7 minus column 3. 

iroTE: Cetail may not add to total because of rounding. 



146 



Individual Returns/ 1972 • Tax Computation and Tax Rates 



Table 3B. —SELECTED CHARACTERISTICS OF TAXPAYERS USING INCOME AVERAGING BY SIZE OF ADJUSTED GROSS INCCME 
[All figures are esClmates based on Baniples--data are In thousands .j 



Tax scacus, size of adjusted gross Income 



Number of 
returns 



Adjusted 
gross 



Salaries and wages 



Number of 
returns 



Sales of capital assets 
net gain less loss 



Number of 
returns 



Taxable 
Income 



(4) 



(6) 



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 S50,000... 
$50,000 under $100,000.. 
$100,000 under $200,000. 
$200,000 under $500,000. 
$500,000 or more 

Total nontaxable returns... 



1,383 



22,980,672 



6,219,152 



36,532,131 



26 
134 
233 
236 

185 

355 

176 

24 

5 

1 



219,813 
1,716,424 
4,105,144 
5,303,202 

5,054,700 

13,497,685 

11,445,472 

3,081,448 

1,538,187 

911,056 

149,926 



95 

184 
190 

146 
269 
130 
18 
4 
1 



37,263 

946,744 

2,538,825 

3,344,882 

3,046,690 

7,036,795 

4,917,743 

821,792 

222,926 

53,368 

13,644 



69 
161 
90 
16 

5 



50,474 
175,790 
327,006 
338,453 

322,279 
1,101,080 
1,287,335 
893,119 
919,011 
792,510 

12,095 



36,432,456 

140,506 
1,154,579 
2,906,453 
3,931,614 

3,839,234 
10,632,706 
9,322,874 
2,554,734 
1,247,083 
702,673 

99,674 



Tax status, size of adjusted gross income 



Income 
subject 
to tax 



Income tax 
before 
income 

averaging 



Income tax 

after 

income , 
averaging" 



Tax savings 

due to 

income 

averaging 



Average 
tax 
savings 
(dollars) 



Additional tax for 
ta x pre ferences 



Number of 
returns 



Grand total. 



Taxable returns, total. 



Under 55,000 

$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 5200,000. 
$200,000 under 5500,000. 
$500 ,000 or more 



Total nontaxable returns. 



(8) 



(9) 



(10) 



(11) 



(12) 



(14) 



896,960 



127,486 
1,084,673 
2,766,206 
3,764,416 

3,670,391 
10,071,115 
8,749,363 
2,355,973 
1,141,710 
667,716 

88,887 



24,860 
216,733 
576,658 
834,264 

878,554 

2,873,671 

3,347,774 

1,212,899 

723,163 

464,444 

21,603 



22,195 
200,831 
541,447 
787,412 

825,229 

2,651,774 

3,050,401 

1,089,656 

650,468 

440,014 

18,237 



893,593 

2,665 
15,902 
35,212 
46,852 

53,324 
221,898 
297,373 
123,243 
72,695 
24,429 

3,367 



102 
119 
151 
198 

289 

625 

1,694 

5,218 

13,442 

50,784 

430 



(*) 
(•) 
(*) 

(*) 



(*) 
(*) 
(*) 

(*) 

2,021 
10,588 
18,687 
29,629 
31,972 



(*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals, 
^Tax computed under the regular computation method. ^Tax computed under the income averaging method. -^Column 9 minus column 10. 

HDTE: AjTDunt detail may not add to total because of rounding. 



Income Averaging 

If a taxpayer's taxable income for 1972 exceetied his aver- 
age taxable income for the period 1968-1971, by both one- 
fifth and $3,000, he was eligible for the income averaging 
tax computation method. Under this computation, a part of 
an unusually large income in the current year was, in effect, 
taxed at the lower rate applicable to the first one-fifth of 
such income. Taxpayers choosing the income averaging tax 
computation were not eligible for the special rates applicable 
to long-term capital gains under the alternative computation 
or to earned income under the maximum tax computation. 

Table 3B compares the tax liability of persons using the in- 
come averaging computation to the amounts they would 
have incurred had they used the regular computation. 



Additional Tax for Tax Preferences 
(Minimum Tax) 

First introduced for 1970, the purpose of the additional 
tax was to make possible the taxation, to some extent, of items 
previously accorded special treatment (and described by law 
as "tax preferences"). Table 3.9 indicates that 27,000 re- 
turns showed a liability for the additional tax, which totaled 
$216 million. Of these returns, 4,000 accounting for $34 
million, showed no income tax after credits and would 
otherwise have been nontaxable. (See also chart SB.) 



The tax preferences covered by the minimum tax are 
listed in the "Explanation of Classifications and Terms" under 
"Tax preferences." The computation of the tax, which was 
detailed on Form 4625, worked as follows: 

( 1 ) All tax preference items were totaled. If they came 
to less than $15,000, no Form 4625 had to be filed 
and no tax was imposed. 

(2) Some taxpayers who did not derive any benefit 
from all or a portion of their tax preferences re- 
duced the total shown on their Form 4625 by the 
amount from which they derived no benefit. The 
result of this reduction is shown in table 3.8 as 
"recomputed tax preference income" (see discussion 
of the "no-benefit exclusion," below). 

(3) The amount computed in (2) was next reduced 
by $30,000 ($15,000 in the case of a husband or 
wife filing a separate return). The result of this 
computation is shown in table 3.8 as "tax prefer- 
ences less exclusion." 

(4) From tax preferences less exclusion, three tax 
items were subtracted: income tax after credits, 
tax from recomputing prior-year investment 
credit, and "tax carryover" from prior-years. On 
returns where the sum of these three taxes ex- 
ceeded tax preferences less exclusion, only that 
amount needed to bring tax preferences down to 
zero was tabulated. A tax carryover from prior 



Individual Returns/ 1972 • Tax Computation and Tax Rates 



147 



Chart 3B 

Percent distribution of returns 
with tax preferences and amount 
of preferences* 

Percent 

50 — 



Number of returns 




NoAGI $1 $20,000 S50,OO0 $100,000 5200,000 

under under under under or 

$20,000 $50,000 $100,000 $200,000 more 

Size of adjusted gross income 

'Preferences are defined as specified income and deduction items 
receiving preferential treatment under the tax laws. 



years on a 1972 return consisted of the amount of 
these taxes which exceeded tax preferences less 
exclusion in 1971. 

(5) The result of the computation described in (4) 
— tax preferences less exclusion less the three tax 
items — is shown in the tabulation as "tax prefer- 
ence income subject to tax." 

(6) A "tentative tax on tax preferences" was computed 
by taking 10 percent of "tax preference income 
subject to tax." 

(7) The amount computed in (6) could then be 
further reduced by 10 percent of the 1972 net 
operating loss eligible for carryover. The 10 per- 
cent figure, limited to the amount deductible (i.e., 
the amount of tentative tax on tax preferences), 
is shown in table 3.8 as "net operating loss credit." 

(8) The result of the computation described in (7) — 
tentative tax on tax preferences less net operating 
loss credit — is shown in the tabulation as "net 
tentative tax for preferences." 

(9) If the taxpayer had a net operating loss in 1971 
which he used to offset his minimum tax liability 
for that year, and then for 1972 used that net 
operating loss to reduce his taxable income, 



"minimum tax deferred from prior years" had to 
be computed on the 1972 return. "Minimum tax 
deferred" was equal to 10 percent of the net 
operating loss carried over to 1972. 

(10) The sum of net tentati\e tax for tax preferences 
and minimum tax deferred from prior years is 
shown as "tentative tax for tax preferences before 
credit." 

(11) Finally, the "net tentative tax for tax preferences 
before credit" was reduced by any unused retire- 
ment income credit and by any unused credit for 
contributions to candidates for public office, thus 
arriving at "additional tax for tax preferences 
reported on Form 4625." 

(12) The "additional tax for tax preferences reported 
on Form 4625" is that tax which balances to the 
detail reported on Form 4625. Table 3.8 compares 
this to the "additional tax for tax preferences re- 
ported on Form 1040" which is the amount of 
additional tax which balances to the taxpayer's 
total tax liability, i.e., his balance due or over- 
payment. The minor frequency and amount dif- 
ferences between these two additional tax figures 
are due generally to the absence of a Form 4625. 

No-Benefit Exclusion 

The "no-benefit exclusion," while not mentioned anywhere 
on the income tax form or in the instructions, was still being 
considered as a proposed regulation at the time the income 
tax returns were filed. A number of taxpayers took advantage 
of this proposed regulation, taking the chance that it would be 
given final approval by the Internal Revenue Service. Since 
the "no-benefit exclusion" did not appear as a line item on 
Form 4625, those taxpayers who used it tended to take 
advantage of it at different places in their tax computation. 
In this report, the convention has been used of subtracting 
it out of total tax preferences, and shovvdng the result as "re- 
computed total tax preferences." A "no-benefit exclusion" 
arose whenever a taxpayer had so many deductions and 
exemptions that, even had he not enjoyed certain tax prefer- 
ences, he would still have been nontaxable under the regular 
tax computation method. For example, a taxpayer with ad- 
justed gross income of $100,000, including one-half of net 
long-term capital gains (reduced by net short-term capital 
losses) of $40,000, but with itemized deductions totalling 
$140,000. obviously gained no benefit from his ability to 
exclude the other $40,000 of net long-term capital gains 
from adjusted gross income. The maximum "no-benefit ex- 
clusion" was generally obtained by computing the excess of 
the taxpayer's deductions and exemptions over his adjusted 
gross income. However, any business-related itemized deduc- 
tions which qualified for inclusion in the taxpayer's 1972 net 
operating loss eligible for carryover were treated some- 
what differently, as is explained in the "Ex-planation of 
Classifications and Terms." 

Unused Retirement Income Credit 

A taxpayer had an unused retirement income credit when 
the computation on Schedule R resulted in an amount greater 
than income tax less foreign tax credit. The excess over this 



148 



Individual Returns/ 1972 • Tax Computation and Tax Rates 



amount could then be used to reduce the taxpayer's addi- 
tional tax for tax preferences. 

Unused Credit for Contributions to 
Candidates for Public Office 

If a taxpayer elected to take a credit for political con- 
tributions and the entire allowable credit exceeded income 
tax less retirement income credit, investment credit, and 
foreign tax credit, then this excess, the unused credit for 
contributions to candidates for public office, could be used 
to reduce the taxpayer's additional tax for tax preferences. 



Tax Rates 

A tax rate is the percentage used to denote the rate at 
which all or a portion of an individual's income was taxed. 
More precisely, a tax rate shows a relationship between in- 
come tax before credits ^ and income subject to tax. Table 
3.4 shows the amount of income subject to tax classified by 
the rates at which it was taxed, in other words, the income 
on each return was subdivided into the amount taxed per 
tax rate. Table 3.5 classified returns two ways: in columns 
10 to 12, a return is again classified by each rate at which 
the individual was taxed; in columns 1 to 9, however, it is 
classified solely by the highest (or marginal) rate at which 
the individual was taxed. The examples on pages 149 to 
150 illustrate how various types of returns are taxed in the 

' The figure shown for income tax before credits in the tax rate 
tables is somewhat less than that shown elsewhere in this report. In 
the other sections of this report, small amounts of the surcharge 
on income tax (applicable for 1968-1970) reported on prior-year 
delinquent returns were included in income tax before credits; how- 
ever, such amounts were excluded from the tax rate tables, since 
they were not generated by application of the tax rate schedules. 



marginal tax rate table (table 3.5). In examples 1 and 5, 
income is taxed at each rate up through the marginal rate. 
In examples 2, 3, and 4, which depict returns using the 



Chart 3C 

Number of returns 
with tax overpayment 
or tax due, 1968-1972 

I I Tax due m Tax overpayment 

Millions of returns 

80 




70- 
60- 

50- 

40- 

30- 

20 

10 









I I 








Table 3C. - 


TAX OVERPAYMENTS AND TAX DUE AT TIME OF FILING BY SIZE OF ADJUSTED GROSS INCOME 
[All figures are estljuaces based on samples--Data are in thousands] 












adjusted gross Income 






Returns with 


tax overpayment 






Size of 


Himber of 
returns 


Total tax 
liability' 


Taxpayments- 


Total 
overpayments 


Refund 


Credit on 


1973 tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 








(1) 


(2) 


(3) 


(4) 


(5) 


re) 


(7) 


(8) 


Total 


63,344 

22,455 
17,967 
13,005 
9,917 


62,510,283 

1,932,854 
11,583,691 
16,833,237 
32,160,501 


86,033,551 

5,980,922 
17,379,627 
22,761,134 
39,911,869 


23,523,268 

4,048,068 
5,795,936 
5,927,897 
7,751,368 


61,152 

22,065 
17,320 
12,631 
9,135 


21,711,660 

3,923,674 
5,593,746 
5,737,845 
6,456,397 


2,616 

474 
751 
449 
941 


1,811,609 






$5 ,000 under SIO ,000 j 


202,190 


$10,000 under $15,000 




$15,000 or more 


1,294,971 








RetuPti 


a vith tax due 


at time of filing 






Returns with neit 


her overpaymer 


t nor tax due 




Number of 
returns 


Total tax 
liability! 


Taxpayments ~ 


Tax due at 
at tljne 
of filing 


Amount paid at time 
of filing 


balance d 
remitc 


ue after 
ance 


Number of 
returns 


Total tax 
liability' 


Taxpaymeata^ 


gross Income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






(9) 


(10) 


(H) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


11,926 

2,365 

3,092 
2,336 
4,133 


33,326,560 

459,051 

2,389,262 

3,640,109 

26,838,138 


23,426,679 

138,375 
1,447,273 
2,644,828 
19,196,203 


9,899,881 

320,676 

941,989 

995,281 

7,641,935 


10,780 

2,057 
2,699 
2,103 
3,920 


9,002,249 

267,229 

785,195 

859,886 

7,089,939 


4,399 

687 
1,353 

890 
1,469 


897,632 

53,447 
156,794 
135,395 
551,996 


2,304 

2,144 

117 

24 

19 


112,387 

4,455 

7,745 

27,306 

72,881 


112 387 


Under $5,000 


4 455 


55,000 under SIC, 000 

$10,000 under $15,000 

$15,000 or more 


7,745 
27,306 







'The sum of Income tax after credits, self-employment tax, tax from recomputing prior-year Investment credit, additional tax for tax preferences, and social security 
taxes on tip Income. 

"The gum of tfuc withheld, estimated taxpayments, payment with request for extension of filing time, total other payments, and refundable throwback tax credit to the 
extent that it could not be used to offset Income tax before credits. 

NOTE: Amount detail nay not add to total because of rounding. 



Individual Returns/ 1972 • Tax Computation and Tax Rates 



149 



alternati\e, the maximum, and the alternative-maximum tax 
computations, there are intermediate rates at which no in- 
come is taxed. These gaps occur at the points where earned 
income would have been taxed had it not been for the 50 
percent maximum rate on earned income or where capital 
gains would have been taxed had it not been for the alter- 
native 50 percent tax on capital gains. 



Overpayment and Balance Due 

Table 3C classifies taxpayers by whether they ended the 
tax year with a tax overpayment, or a tax due, or neither 
a tax overpayment nor a tax due (the latter generally had 
low incomes, no tax liability, and no income tax withheld) . 
Chart 3C shows the number of returns with either a tax over- 
payment or tax due for the tax years 1968-1972. 



Five examples 
of returns with 
different 
methods of tax 
computation 



Example 1 —Joint Return wHh Income 
Subject to Tax at Regulai 
Rates Only 

Deri\f8tion of Income Subject to Tax: 

$120,000 - Adjusted ^roas income 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

JL15,000 - Income subject to tax 

Derivation of Regular Tax: 

1st $1,000 taxed at 14t $li0 

2nd $1,000 taxed at 13t $150 

etc. . . 

Next $12,000 taxed at 6* $7,200 

Bal. $15,000 taxed at 62t, $9,300 

$115,000 Income tax befoi« credits $54,^80 

Total credi ts -4 ,000 

Income tax after credits $50,A80 

Example 2— Joint Retum with Income 
Siiiiect to Tax at Regular and 
Altemative Rates 

Derivation of Income ;jubject to Tax: 

$120,000 - Adjusted gross Income (including 1/2 
excess net long-term capital gain of 
$55,000) 

-3,500 - Itemized deductions 

-1,500 - Exemptions 

$115,000 - Income subject to tax 
$60,000 - Ordinary income taxed at regular rates 
$25,000 - Capital gains taxed at 5CIC rate 
$30,000 - Capital gains taxed at regular rates 

Derivation of Regular Tax on $60,000 Ordinary Income: 

1st $1,000 taxed at l«t $liO 

2nd $1,000 taxed at 15^ $l'n 

etc. . . 

Next $8,000 taxed at 50£, $4,000 

Bal. $8,000 Uxed at 531 $^.2^0 

$60,000 $22,300 

DerlvattoD of Tax on $55,000 of Capital ilelns: 

1st $25,000 taxed at 5Cfc rate $12,500 

Next $3,000 taxed at 5ft rate $l,7i0 

Next $12,000 taxed at 60(. rate $7,200 

Bal. $15,000 taxed at 628, rate $9,300 

$55 ,000 $30,7<;0 

Dertvatlon of iDcoge Tax: 

Regular tax $22,300 

Altemative tax $12,500 

Regular tax on capital gains $13,260 

Income tax before credits $53,040 

ToUl credits -t.OOO 

Income tax afUr credits $49,060 



Example 3— Joint Retum with Income 
Subject to Tax at Regular and Maximum 
Rates 

Derivation of Income .Subject to Tax: 

$96,000 - Earned net income 

(In this example, salaries and 
wages. See text on Maximum 
Tax Computation) 
$24,000 - Interest 
$120,000 - Adjusted gross Income 
-3,50Ct - Itemized deductions 
-1,500 - Exemptions 

$115,000 - Total income subject to tax 
$92,000 - Earned taxable Income 

i5ee text on ftfexlmum Tax 
Computation) 
$52,000 - Earned taxable' iruont ia>.ed at regular 

rates 
$40,000 - Earned taxable income taxed at maximum 

$23,000 - Other taxable income taxed at regular 
rates 

DerivBtioD of Regular Tax on $52,000 of Earned Taxaile 
Income : 

1st $1,000 taxed at 141. $1^0 

2iid $1,000 taxed at 15t $150 

e tc . . . 

Next $4,000 taxed at 43^: $1,920 

Bal. $g,000 taxed at 5Cfc $4,000 

$52,000 regular Ux $18,060 

Derivation of Tax at hfeximum Rate on $40,000 of Earned 
Taxable Income : 
$40,000 taxed at 5(E. rate $20,00'! 

[erivaMon of Regular Tax on $23,000 of OtJ-ier Faxal le 
Income : 

1st $8,000 taxed at 6(f.- rate $4,300 

Next $15,000 taxed at c2'' rate $9,30) 

$14,100 
Derivation of Income Tax: 

Fe^ar tax en earned taxable {'^.--■y".'^ $13,060 

Tax at maximum rate $20,000 

Regular tax on other taxell'' $14,100 

Income tax before credits 4'52,16Ci 

Total credits -^4,000 

Income tax after credits $4S,1C0 

Example 4— Joint Retum wHh Regular 
Tax, Maximum Tax and Altemative Tax 

Derivation of Inco me Subject to Tax: 

$90,000 - Earned net income 

(In this example, salaries and 

wages. See text on Maxinoim 

Tax Computation) 
$30,000 - 1/2 excess net long-term capital 

gain 

$120,000 - Adjusted gross income 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

$115,000 - Total income subject to tax 
$36,250 - Earned taxable income 

'^^^ ♦"^^^ 

See text on Maximum Tax 
Computation) 
$52,000 - Earned taxable income taxed at 

regular rates 
$34,,250 - Earned taxable incomg taxed at 
maximum rate 




$28,750 - Capital gains income 

$25,000 - Capital gains taxed at 5CR. rate 

$3,750 - Capital gains taxed at regular rates 

Derivation of Regular Tax on $52,000 of Earned Taxable 

Income : 

1st $1,000 taxed at 14t $140 

2nd $1,000 taxed at 15J^ $150 

etc. . . 

Next $4,000 Uxed at 43t $1,920 

Bal. $8,000 taxed at 5C& $4,000 

$52,000 Regular tax $18,060 

terlvation of Tax at Kteximum Rate on $34,250 of Earned 
Taxable Income" : 

$34,250 taxed at SC^ rate $17,125 

Deri^'ation of Tax on Capital Gains ; 

1st $25,000 taxed at 5(X rate $12,500 

Bel. $3,750 Uxed at 63S. rate $2,325 

$28,750 $L4,825 

Deriva tion of Income Tax; 

Regular tax on earned Uxable income $18,060 

Tax at maximum rate $17,125 

Altemative tax $12,500 

Regular tax on capital gains $2,325 

Income tax before credi ts $50,010 

Total credits -$4,000 

Income tax after credits $46,010 

Example 5— Joint Return with Income 
Averaging 

Derivation of Income Subject to Tax; 

$120,000 - Adjusted gross income 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

$115,000 - 1972 Income subject to Ux before income 
averaging 

$100,000 - 1972 Income subject to tax after income 
averaging 

Derivation of Regular Tax on $100.000 of Income Subject 

To Tax After Income Averaging: ~ 

Ist 1,000 taxed at 141. $140 

2nd 1,000 taxed at 1^ $150 

etc. . . 

r;ex-. ?,000 taxed at 5aC $4,000 

iNext 12,000 taxed at 53t $6,360 

[Jext 12,000 taxed at 55r^ $6,600 

Next 12,000 Uxed at 53t $6,9o0 

Bal. 12,000 taxed at eOC $7,200 

Income tax before credits $45,180 

Totel credits -4,000 

Income Ux after credits $41,180 



150 



Individual Returns/1972 • Tax Computation and Tax Rates 
Illustrations showing how the five example returns are presented in table 3.5 



tfia 






number or 
return^ 



rross 
(a^Xlars) 



Inooire subject t/j tax 



At all 
rates 



( Dollars) 



At marctnal 
rates 



(iPllars) 



Inooira? tax b*:forf 

civdiU 



Generated 
at all 

rates 



Generated 

at nar^nal 

rates 

(Ebllars) 



Total 

(Lioll..irs) 



Dtrcent of— 



Adjust'id 
,;roS3 
Income 



Income 
sulijoct to 



Classified by c^c'r. rate 'i 
which tax was conpited 



Nunbcr of 
returns 



Inccroe 
taxed at 

rate 

(Dollars) 



Incoee tax 
generated 
at rate 

(Dollars) 



O) 



(^) 



i"^ 



(9) flu) 



(11) 



Example 1. — Data Reported on Joint Return With Income Subject to Tax at Regular Rates Only 



Example 2.— Data Reported on Joint Return With Income Subject to Tax at Regular Rates antJ Capital Gains Rate 



(12) 




li percent.. 
15 percent,. 



-<^ 



^ 



=%= 



50 percent. 

50 percent capital ^ains ra:e 

53 percent 

55 percent 

53 percent 

60 percent 

62 percent 



-^ 



-^v 



--^ 



lj,(X>j 53,0^0 



■c^ 



■"^ 



^^ 



^ 



15,OJ0 






8,000 
25,000 
?,000 

3,000 
12,000 
15,000 



53,040 

140 
150 



4,000 
12,500 
4,240 

1,740 
7,200 
9.300 



Example 3. —Data Reported on Joint Return With Income Subject to Tax at Regular Rates and Maximum Rate 




Example 4. -Data Reported on Joint Return With Income Subject to Tax at Regular Rates, Maximum Rate and Capital Gains Rate 



14 percent, , 

15 percent., 



^i^ 



50 peiTient 

50 percent capital gains rate., 

50 percent maxLmuni rate 

53 percent 

55 percent 

58 percent , 

60 percent 

C2 percent 



:i^ 



120,000 



I±^ 



J^ 



-<^ 



-^ 



3,750 50,010 ;,3 



:^>^ 



1,000 

1,000 



3,000 
25,000 
54,250 



Example 3. -Data Reported on Joint Return With Income Averaging 



50,010 

140 
150 



4,000 
12,500 
17,125 



14 percent. 

15 percent. 



-^»-^S- 



50 percent., 
53 percent. 
55 percent., 

58 percent., 
60 percent. 



-•-vs- 



*1:K- 



^•N, r— »Vr 



-^^xr 



100,000 

1,000 

1,000 

-»v«i 



iii.tyy, ■-.:;, ir!c 7,j:>j 41, mo 34.3 



J, 000 
12,000 
12,000 
12,000 

12,iJO0 



45,180 

140 
150 



4,000 
6,360 
6,600 
6,960 
7,200 



Summary cH Data Reported on Above Five Joint Returns 




50 percent 

50 percent capital gains rate. 

50 percent nsxinuio rate 

53 peiT:ent 

55 percent 

58 percent 

60 percent 

62 percent 



120,000 
480,000 



100, 
460, 



12,000 
43 ,750 



45,180 
209,090 



7,200 
30,225 



41,180 
193, (.90 



34.3 
40.3 



41.2 
42.1 



40,000 
50,000 
74,250 

32,000 
24,000 
27,000 
44,000 
43,750 



20,000 
25,000 
37,125 
16,960 
13,320 
15,660 
26,400 
30,225 



Individual Returns/1972 • Tax Computation and Tax Rates 

Table 3.1— TYPE OF INCOME TAX COMPUTATION: ADJUSTED GROSS INCOME AND SELECTED TAX ITaiE 
[All figures are estiinates based on samples — money amounts are in thousands of dollars) 



151 



Type of tax computation^ 



Number of 
returns 



Adjusted 
gross 
income 



One-half 
excess net 
long-term 
capital 

gain 



Exemptions 
(Amount) 



Taxable 
income 



Income subject to tax 



Regular 
rates 



Alternative 
rate 



Maximum 
rate on 

earned 

income 



Income tax 
before 

credits 



Additional tax for 
tax preferences 



Number of 
returns 



(1) 



(3) 



(A) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Total. 



61,323,337 



720,375,163 



129,316,604 



447,632,91i 



Ul, 608, 3 51 



9?7,883 



2,993,617 



26,619 



Returns with — 

Regular rates 

Income averaging 

Maxijmim tax on earned income. 



Alternative tax, total. 



With no balance for partial tax,' 
total 

Capital gains taxed at — 

50 percent only 

50 percent and regular rates 

With balance for partial tax, ^ 
total 

Capital gains taxed at — 

50 percent only 

50 percent and regular rates 

With balance for partial tax^ 
including earned taxable income 
at maximum rate, total 

Capital gains taxed at — 

50 percent only 

50 percent and regular rates 

Additional tax for tax preferences 
and no other tax computations.... 



1,789,343 

,382,529 

52,268 

95,894 



12,671 



33,653 
2,159 



3,293 



654,925,234 

47,023,057 

5,965,739 



15,81:7 
11,161: 



7,641,368 



4,776,167 
2,865,201 



4,201,519 
621,659 



-30,447 



8,475,360 

6,000,235 

7,452 



11,724 
9,564 



386,927 
1,125,886 



273,463 



171,124 
102,338 



311,797 



125,206,350 

3,683,353 

158,263 

253,616 
85 

38 



119,988 
31,912 



106,631 



100,670 
5,961 



10,021 



396,140,820 

36,532,131 

4,938,954 

10,021,008 

20,158 

11,519 
8,639 



3,773,454 
2,246,839 



3,980,558 



3,468,502 

512,056 



396,140,320 

34,487,936 

4,938,954 



21,288 



11,724 
9,564 



3,773,454 
2,246,839 



3,980,558 



3,468,502 
512,056 



396,140,820 

34,487,936 

3,231,679 

7,747,918 
1,879 



5,248,461 



3,386,527 
1,861,934 



2,497,578 



2,193,145 
304,433 



987,883 
19,409 



11,724 
7,685 



771,332 



386,927 
384,905 



196,642 



142, 567 
54,075 



1,7(J7,275 
1,286,341 



1,132,794 
153,548 



77,335,722 

10,277,664 

2,140,374 

4,681,237 



10,967 



5,862 
5,105 



2,369,966 



1,642,569 
1,227,397 



1,800,304 



1,527,810 
272,494 



7,814 

14,155 

62 

1,290 

25 

(•) 
17 

1,243 

320 
923 



(•) 
(•) 



216,232 



81,262 

93,501 

36 

13,605 

781 

(•) 
368 

12,781 

2,255 

10,526 



(•) 
(•) 



^Prior-year delinquent returns are included in the type of tax computation applicable as are returns with additional tax for tax preferences. 
^Balance for partial tax equals taxable Income minus taxable half of excess net long-term capital gain over net short-term capital loss. 
NOTE: AjQDunt detail may not add to total because of rounding. 



152 Individual Returns/1972 • Tax Computation and Tax Rates 

Kble 3.2-RETUIWS WITH REGULAR TAX COMPUTATION ONLY: ADJUSTED GROSS INCOME. DEDUCTIONS, EXEMPTIONS, INCOME SUBJECT TO TAX AND TAX ITEMS BY SIZE OF ABJUSTED GROSS INCOME 

[ah figures are estimates based on samples — money amounts are In thousands of dollars] 



Size of adjusted gross Income 



Number of returns 



Ulth 

regular 

computation 

only 



With maximum 
and 

regular 
computation 



With 

Income 

averaging 

computation 



Adjusted 
gross 
income 



Itemized 
deductions 



Number of 
returns 



Standard 
deduction 



Number of 
returns 



(l) 



(2) 



(3) 



(4) 



(8) 



Total 

No adjusted gross Income 

SI under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13.000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20.000 

S20.000 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 



61.224,145 



22,979 

157,680 

3,074,337 

3,773,284 

4.406,217 

4,419,504 
4,097.297 
4.155.966 
3.972.052 
3.864.831 

3.628,141 
3.450,223 
3,100.974 
2,776,251 
2,368,361 

7.764,900 
3,090,865 
1,264,116 
1,334,244 
431,736 

57.249 

10.866 

1.477 

595 



11,434,497 
20,509,650 
15,323,950 
13.956,048 



22,979 

157,680 

3,074,337 

3,773,284 

4,406,217 

4,419,504 
4,094,685 
4,152.232 
3,960,963 
3,855,861 

3,607.601 
3,429,708 
3,074,028 
2,745,139 
2,331,010 

7,528,565 

2,853,599 

1,079,161 

978,809 

226,067 

14,450 

2,677 

495 

297 



(*) 
29,881 

19,164 

2,778 

238 

61 



2,612 

3.734 
11.089 
8.970 

20,540 
20,515 
26,946 
31,112 
37,351 

236,335 
237,266 
184,935 
355,289 
175,788 

23,635 

5,411 

744 

237 



707,914,029 



21,372 

262,104 

7,764.964 

13,277,918 

19,810,001 

24,303,714 
26,644,349 
31,139.548 
33.728.611 
36.667.627 

38,079,987 
39,657,375 
38.742.604 
37.414,172 
34.293,494 

133,111,014 
68,385,939 
34,354,168 
49,441,093 
27,898,595 

7.414.667 

3.057.670 

989.490 

1,453,542 



(*) 

15,999 

64,301 

211.983 

454.247 

761,555 

914,895 

1,285,611 

1,560,296 

1,631,066 

1,659,538 
1,731,472 
1,592,632 
1,519,526 
1,404,906 

5,515,174 
2,585,328 
1,124,722 
1,235,752 
415,090 

55,932 

10,668 

1,463 

595 



90,097,854 



(*) 

7,210 

77,077 

328,371 

774,833 

1,429,433 
1,879,672 
2,790,017 
3.568,767 
4,011,903 

4,310,653 
4,856,664 
4,774,928 
4,753,482 
4,580,353 

19,578,376 
10.806.163 
5.569.639 
8,252,376 
4,837,763 

1,455,472 
711,087 
269,122 
473,777 



35,465,0 



16.673 

141.681 

3.010.036 

3,561,301 

3,951,970 

3,657,949 
3,182,402 
2,870,355 
2.411,756 
2,233,765 

1,968,603 
1,718,751 
1,508,342 
1,256,725 
963.455 

2.249.726 

505.537 

139.394 

98,492 

16 , 646 

1,317 
198 
14 



1,610 

73,035 

3,758,430 

4,453,781 

4,980,483 

4,641,039 
4,071,872 
3,686,030 
3,113,932 
3,145,714 

3.067,838 
2,942.588 
2,609,581 
2,492,137 
1,915,657 

4,484.609 

1,007,592 

278,157 

196,149 

33,042 

2,604 
387 
27 



11,434,497 
20.483.245 
15,187,486 
12,684,120 



52,268 



26,405 

136,464 

1,219,660 



41,136,362 
152,483,851 
188,187,633 
326.106.182 



752.836 
6,153,423 
7,908,074 
10,944,724 



1,188,201 
13,679,793 
23,276,081 
51,953.778 



10,681,661 

14,356,227 

7,415,876 

3,011,324 



13,267.340 
18,658,589 
13,227,804 
6,002,570 



Size of adjusted gross Income 



subject to tax 



At maximum rate 

on earned income 



Number of 
returns 



Income 

tax 
before 
credits 



Number of 
returns 



Retirement income 
credit 



Number of 
returns 



(13) 



(14) 



(15) 



(16) 



(17) 



(19) 



Total 

No adjusted gross Income 

$1 under SI, 000 

SI, 000 under $2,000 

S2.000 under $3.000 

$3,000 under $4,000 .-.. 

$4,000 under $5,000 

$5,000 under 56,000 

$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9,000 

$9 ,000 under $10 ,000 

SIO.OOO under $11,000 

$11,000 under $12.000 

$12,000 under S13.000 

$13,000 under $14.000 

$14,000 under $15.000 

S15.000 under 520.000 

S20.000 under $25.000 

$25,000 under $30.000 

530,000 under S50,000 

$50,000 under 5100,000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under SI. 000, 000 

$1,000,000 or more 

Returns under 55,000 

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

Returns $10,000 under $15,000.. 

Returns 515,000 or more 

Footnotes at end of table. 



172,276,722 



22.979 

161.654 

3.336.685 

5.490,735 

7,894,085 

9,348,785 
9,709,642 
10.846,694 
11,240,144 
11,934.672 

11.377,524 
11.420.634 
10,612.394 
9,638,364 
8,376,343 

27,888,176 
11,244,790 
4,675,713 
5,067.904 
1.718.241 



1,707,275 



223,051 

40.044 

5.357 

2,112 



16,889 

118.116 

2.495,746 

4,107,920 

5,911,928 

6,990,964 
7,270,503 
8,119,400 
8,424,436 
8,941,368 

8,523,322 
8,559,188 
7,953,390 
7,224,153 
6,277,113 

20,897,492 
8,429,137 
3,498,859 
3,797,941 
1.287,383 

167,096 

30.013 

4.016 

1,583 



2,163 

63.743 

1,433,711 

4,387,845 

8,142,756 

11,242,276 
13,421.074 
16,542,679 
18,615,142 
20,564,492 

22.167,273 
23,286.069 
23.190.255 
22,929,533 
21,501,751 

88,007,595 
47,974,646 
24,837,905 
36,631,358 
21,164,636 

5,590,486 

2,210,763 

690,295 

969,252 



(♦) 
29,881 

19,164 

2,778 

238 

61 



(♦) 
370,544 

842,188 
344,635 
81,200 
68,191 



89,760.949 



298 

9,050 

204,815 

655,518 

1,275,726 

1,818,047 
2,212,109 
2,776,896 
3,175,734 
3,544,251 

3,874,609 
4,095,848 
4,122,827 
4,130,737 
3,932,855 

16,811,110 
9,904,052 
5,542,158 

(*) 
7 , 336 , 884 

2,518,236 

1,214,528 

429.458 

649.503 



(*) 
(*) 

82,862 
220.468 
265,162 

300,346 
283,573 
267,920 
269,107 
244,100 

268.065 
214.818 
214,290 
185,151 
187,102 

695,048 
402,300 
247,365 
400,577 
181,673 

29,071 

6,176 

870 

375 



(♦) 

(*) 
2,066 
15.850 
23,023 

30,738 
37,286 
35 , 690 
36,623 
36,297 

40,196 
34,716 
35,771 
31,348 
30,122 

131,240 
89 , 760 
66,105 
127,040 
106,183 

37,503 

16,432 

3,660 

46,680 



963,261 



(*) 
20,430 
120,201 
123,365 

123,775 
99,972 
71,165 
75.756 
43.228 

45.376 
31,285 
27,271 
20,077 
19,405 

64,997 
30,398 
14,422 
23,047 
7,001 

1,349 
398 
62 
30 



(*) 

734 
10,852 
12,768 

15,014 
13,823 

9,738 
10,966 

5,946 

8,075 
4,858 
4,197 
3,444 
3,154 

10,240 
4,928 
2,486 
3,610 
997 

202 
62 
9 
5 



16,906,138 
53.079,937 
51.425,259 
50.865.388 



12,650,600 
39,746,673 
38,537,167 
38,113,524 



14,030,220 
80,385,664 
113,074.883 
228.076,940 



1,707,275 



2,145,408 
13,527,038 
20.156.878 
53.931.624 



570,093 
1,365,046 
1,069,426 
1.963.455 



41,000 
176,637 
172.154 
624.608 



264,247 
413,896 
143.414 
141.704 



24,356 
55,489 
23,731 
22,542 



Individual Returns/1972 • Tax Computation and Tax Rates 



153 



Table 3 . 2 - - RETURSS WITH REGULAR TAX COMPUTATION SATES ONLY; ADJUSTED GROSS INCOME, DEDUCTIONS, EXQIPnONS, INCOIE SUBJECT TO TAX AND TAX ITHMS BY SIZE OF ADJUSTED CROSS INCOME--Contlilui 

[ah figures are esdmaces based on sai]iples--money amounts are In cbousands of dollarsi 



Size of adjusted gross Income 



Tax credits--Contlnued 



Investment 
credit 



Ntmber of 
returns 



Number ot 
returns 



Foreign tax 
credit 



'redit foi' ^oritritutiorAS *o 
;andi dates for public office 



Number of 
returns 



floTk incentive piogr^m 
credit 



Nisnber of 
returns 



Other tax 
credits 



Number of 
returns 



(21) 



(22) 



(23) 



(25) 



(27) 



Total 

No adjusted gross Income 

SI under SI, 000 

SI, 000 under S2,000 

S2.000 under S3. 000 

$3,000 under $4,000 

$4,000 under $5.000 

$5,000 under $6,000 

S6,000 under S7.000 

S7.000 under $8,000 

$8,000 under S9.000 

$9,000 under $10.000 

$10,000 under $11.000 

Sll.OOO under $12.000 

$12,000 under $13.000 

$13,000 under $14.000 

$14,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25,000 

$25,000 under $30.000 

$30,000 under S50.000 

S50.O00 under SIOO.OOO 

$100,000 under $200,000 

$200,000 under $500,000 

S500.000 under $1,000,000 

$1,000,000 or more 

Returns under S5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under 315,000 
Returns $15,000 or more 



4.748 



8,584 



1,083 



(*) 

(*) 
20,901 
54,290 

.85,240 

101.737 
115.274 
126.034 
120,841 
114.112 

126,163 
107.223 
104.845 
85,717 
88,825 

325,496 
187.324 
120.864 
233.616 
134.809 

22,937 

4,763 

657 

284 



(*) 

(*) 
1,014 
4,323 
9,010 

13,137 
19,268 
24,746 
23,529 
26,930 

28,605 
28,239 
28.714 
25,945 
24,366 

106,739 
65,712 
47,236 
90,511 
75,261 

24,338 
9,379 
2,151 
2.101 



9,417 

(•) 
7,052 

5,966 

6,139 

6,830 
5,743 
(•) 
3,966 
2.147 

20,658 
25,636 
15,755 
40,196 
25,551 

6,149 

1,783 

299 

159 



2.530 

(*) 
3,448 

1.396 

2.046 

2,118 
188 
(*) 

649 

1,280 

9.088 
15.589 
14.308 
29,910 
28,912 

12,888 
6,810 
1,497 

44.571 



40,732 
43.988 
53,605 

76.446 
67,740 
72.362 
77,872 
87,656 

95,955 
76,596 
87,571 
81,443 
81,382 

316,496 
184,040 
113,451 
146,247 
37,837 

2,880 

429 

47 

26 



260 
382 
637 

964 

734 

915 

1,017 

1.368 

1,377 
1,292 
1,202 
1.250 
1.268 

4.925 
3,217 
2,025 
2,764 
774 

70 

10 

1 

(') 



(*) 
(*) 
(*) 
(♦) 
(*) 



(*) 
(♦) 



(*) 
(*) 



(*) 
(•) 
(*) 



(*) 
(*) 



<*) 
(*) 



(•) 
(*) 
<*) 



665 
187 



94 

74 



(*) 
3,409 



990 
239 



(•) 



161,781 

577,998 

512,773 

1.030,750 



14,406 
107,612 
135,871 
423,432 



6,879 

21,695 

22,715 

136,186 



908 

8,514 

5,754 

163,578 



138,325 
382,076 
422,947 
801,453 



1,281 
4,999 
6,392 
13,790 



(*) 
(*) 
(*) 



(*) 
(*) 
(*) 



(*) 
(•) 
(*) 
4.686 



173 
163 

167 

(') 

1 



(*) 
(*) 
<*) 



Income tax 
after credits 



Size of adjusted gross Income 



Number of 
returns 



(31) 



Additional tax for 
tax preferences 



Numbe 
returns 



Total income tax 



Number of 
returns 



(35) 



As a percent of 



Income 
subject 
to tax 



(36) 



Adjusted 
gross 
income 



Average 

Income tax 
(dollars) 



Total . 



No adjusted gross incone,. 

SI under $1,000 

SI. 000 under $2.000 

S2.000 under $3,000 

$3,000 under $4,000 

$4,000 under S5,000 

$5,000 under S6.000 

$6,000 under $7,000 

$7,000 under SS.OOO 

S8.000 under $9,000 

$9,000 under $10,000 

$10,000 under Sll.OOO 

Sll.OOO under $12,000 

S12.000 under 513.000 

S13,000 under $14,000 

S14,000 under S15.000 

$15,000 under $20.000 

$20,000 under S25.000 

S25.000 under $30,000 

S30.000 under $50,000 

$50,000 under SIOO.OOO 

SIOO.OOO under S200.000... 
5200,000 under $500,000... 
S500,000 under 51.000,000. 
51,000,000 or more 



22.879 

156,179 

3,034,513 

3.676.167 

4,332,621 

4.357,387 
4,050.355 
4,122,367 
3,949,769 
3,845,579 

3,616,610 
3.440.915 
3.091.411 
2.770.604 
2.364,636 

7,755,032 
3,087,131 
1,261,528 
1,332,751 
430,837 

57,096 

10,817 

1,469 

591 



297 

8,991 

202.749 

639.668 

1,252,702 

1,787,308 
2,174,822 
2,741,205 
3,139.110 
3,507,954 

3,834,413 
4,061,132 
4,087,055 
4,099,388 
3,902,733 

16,679,869 
9,814,292 
5,476,052 
9,398,651 
7.230,721 

2,480,732 

1.198,095 

425.797 

602,824 



(*) 
(*) 
(*)' 
(*) 



187 

497 

269 

2,341 

7.632 

5.902 

3,608 

894 

425 



(*) 
(*) 

(*) 

(*) 



1,036 
841 

1,039 
8,087 
22,456 

30.614 
41.394 
23,351 
45,349 



88,921,370 

297 

8,991 

202,749 

639,668 

1,252,747 

1,787,335 
2,174,822 
2,741,224 
3.139,110 
3,507,966 

3,834,456 
4.061.159 
4.087.081 
4.099.500 
3.903.050 

16,680,905 
9,815.133 
5,477.092 
9,406.739 
7,253,178 

2.511.346 

1,239,490 

449,149 

648,173 



13.8 
14.1 
14.1 
14.6 
15.4 

15.9 
16.2 
16.6 
16.9 
17.1 

17.3 
17.4 
17.6 
17.9 
18.2 

19.0 
20.5 
22.1 
25.7 
34.3 

44.9 
56.1 
65.1 
66.9 



1.4 
3.4 
2.6 
4.8 
6.3 

7.4 
8.2 
8.8 
9.3 
9.6 

10.1 
10.2 
10.5 
11.0 
11.4 

12.5 
14.4 
15.9 
19.0 
26.0 

33.9 
40.5 
45.4 
44.6 



13 
57 
66 
174 
289 

410 
536 
664 

794 
912 

1,060 
1,180 
1,322 
1,479 
1,650 

2,150 
3,179 
4,341 
7,057 
16,828 

43,918 

114.249 

304.301 

1.091.201 



Returns under 55.000 

Returns 55.000 under 510.000.. 
Returns 510.000 under 515.000. 
Returns 515.000 or more 



11,222,359 
20,325,457 
15,284,176 
13,937,252 



2,104.408 
13,350.401 
19,984.723 
53,307,038 



"T*> 
(*) 

265 
21,755 



(*) 
<*) 

525 
174,171 



11,222,359 
20,325,466 
15.284,227 
13,937,780 



2,104,454 
13,350,458 
19,985,248 
53,481,209 



15.0 
16.6 
17.7 
23.4 



-TV 



10.6 
16.4 



"T57" 
656 
,307 

1.837 



{*) Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are included in the appropriate totals 

' Less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



154 



Individual Returns/1972 • Tax Computation and Tax Rates 



Table 3.3— RETURNS WITH ALTERNATIVE TAX CXtJ^PUIATION: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS BYSEZE OF ADJUSTED GROSS INCOME 

[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



Number of retiims 



With capital 

gains rates 

onl;,' 



With capital 

gains and 
regular rates 



With capital 

gains, 
regular, and 
maximum rates 



Adjusted 
gross 

income 



Itemized deductions 



Number of 
returns 



Standard deduction 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



Total 

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 



95,894 



1,271 

50, av 

34,029 

8,203 

1,152 

422 



(♦) 



1,271 
35,164 

17,734 

4,739 

831 

323 



35,817 


12,491,579 


- 


58,288 


15,653 


4,005,517 


16,291 


4,520,011 


3,461 


2,310,773 


316 


777,945 


96 


819,043 



93,773 


2,207,819 


741 


3,394 


49,536 


556,431 


33,766 


790,572 


8,159 


494,656 


1,149 


181,705 


422 


181,058 



1,281 
263 



4,134 



(«) 
2,521 
522 
87 



Income subject to tax 



Size of adjusted gross income 



Taxable 
income 



At regular rates 



Number of 
returns 



At majtimum rate on earned 
income 



Number of 
returns 



At capital 

gains tQ:c 

rates 



(10) 



(11) 



(12) 



(U) 



(14) 



(15) 



(16) 



(17) 



(18) 



Total 

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 



2,228 


1,661 


81,787 


136,290 


26,295 


94,700 


29,122 


21,833 


4,037 


3,025 


1,475 


1,106 



52,234 

3,310,274 

3,634,216 

1,794,196 

593,208 

636,878 



10,022,138 



52,234 

3,310,274 

3,634,231 

1,794,383 

593,931 

637,082 



95,879 



1,271 
50,317 
34,025 
8,200 
1,147 
419 



7,747,918 



48,873 

2,813,727 

2,642,746 

1,268,054 

457,758 

516,754 



35,817 



15,653 

16,291 

3,461 

316 

96 



1,286,341 



173,470 
597,300 
353,587 
85,664 
76,319 



987,379 



3,356 
323,077 
394,185 
172,742 
50,509 
44,009 



Ta-x credits 



Size of adjusted gross income 



Income tax 
before 
credits 



Number of 

returns 



Retirement income credit 



Number of 
returns 



Investment credit 



Number of 
returns 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



Total 

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 



4,681,316 



19,396 
1,236,567 
1,638,226 
964,050 
361,0*6 
412,028 



(♦) 

22,975 

18,049 

5,245 

794 

301 



68,057 



(•) 

14,048 
18,385 
10,375 
4,602 
20,525 



3,563 



(•) 
1,997 
1,099 

347 
54 
35 



(•) 



315 

156 

52 



33,609 

(») 

15,864 

13,073 

3,743 

593 

235 



24,736 



(•) 
6,638 
8,168 
4,590 
1,756 
3,413 



Size of adjusted gross income 



Tax credits — Continued 



Foreign tax credit 



Credit for contributions to 
candidates for public office 



Number of 
returns 



Number of 
returns 



Work Incentive Program 
credit 



Number of 
returns 



Other tax credits 



Number of 
returns 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



Total 

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 



14,965 

(•) 

6,197 

5,929 

2,262 

390 

156 



42,630 



(•) 
6,997 
10,004 
5,696 

2,336 
17,095 



3,371 



(•) 
2,393 
1,155 
243 

35 
14 



(•) 



(.) 
(«) 



(') 



(•) 
(•) 



(') 



(•) 



(•) 



(M 



23 
15 



Incojne tax after credits 



Additional tax for tax 
preferences 



Total income ti 



Size of adjusted gross income 



Number of 
returns 



Number of 
returns 



Number of 
returns 



As a percent of 



Income 
ubject to 
tax 



Adjusted 
gross 
income 



Average 

income tax 

(Dollars) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



Total. 



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 



95,884 


4,613,258 


1,2-/1 


19,275 


50,817 


1,272,519 


34,023 


1,619,841 


8,202 


953,674 


1,149 


356,443 


422 


391,503 



53 
433 
455 
205 
139 



13,605 



304 
2,375 
2,924 
2,474 
5,526 



95,387 



1,271 
50,817 
34,025 
8,202 
1,150 
422 



19,275 
1,272,824 
1,622,216 
956,599 
353,913 
397,029 



36.9 
38.5 
44.6 
53.3 
60.4 
62.3 



33.1 
31.3 
35.9 
41.4 
46.1 
48.5 



15,165 
25,047 
47,677 
U6,630 
312,102 
940,827 



(*) Estimate is not shown separately because of the sirall number of sample returns on which it was based. 

^Less than $500. 

NOTE: Amount detail raay not add to total because of rounding. 



However, the data are included in the appropriate totals. 



Individual Returns/1972 • Tax Coniputation and Tax Rates 



155 



Table 3.';--RETURNS WITH INCOME SUBJECT TO TAX: TAX GENERATED BY RATE AND BY SIZE OF ADJUSTED GROSS INCOME 
[ah figures are estljnaces based on samples-'noney amounts are In thousands of dollars'] 



Size of adjusted gross income 



Number 

of returns 

with Income 

lubject to tax 



Taxable 
Income 



Income 
subject 
to tax' 



Tax 

generated 

at all 

rates 



Tax generated at specified rate 



14 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



IS percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



(1) 



(2) 



(4) 



(6) 



(7) 



(8) 



(9) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14.000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

S25.0O0 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under 5200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000 
$1,000,000 or more 



61,320,024 

22,979 

157,680 

3,074,337 

3.773,284 

4,406,217 

4,419,504 
4,097,297 
4,155,966 
3,972,052 
3,864,831 

3,628,141 
3,450,223 
3,100,974 
2,776,251 
2,368,361 

7,764,900 
3,090,865 
1,264.116 
1,335,515 
482,538 

91,278 

19,069 

2,629 

1,017 



447,632,159 

2,164 

63,743 

1,433,711 

4,387,846 

8,142,756 

11,242,277 
13,422,301 
16,544,100 
18,621,474 
20,568,642 

22,178,174 
23,298,933 
23,204,704 
22,944,399 
21,520,370 

88,150,536 
48,143,048 
25,007,512 
37,246,861 
25,049,927 

9,423,711 
4,110,378 
1,309,532 
1,615,060 



445,589,847 

2,164 

63,743 

1,433.711 

4,387,846 

8,142,756 

11,242,277 
13,421,075 
16,542,679 
18,615,142 
20,564,492 

22,167,273 
23,286,070 
23,190,255 
22,929,534 
21,501,751 

88,007,595 
47,974,647 
24,837,905 
36,683,593 
24,474,911 

9,224,719 
4,005,147 
1,284,227 
1,606,335 



94,434,996 

298 

9,051 

204,732 

655,307 

1,275,575 

1,817,760 
2,211,559 
2,776,451 
3,175,497 
3,543,915 

3,874,033 
4,095,622 
4,122,360 
4,130,437 
3.932.457 

16.809.734 
9.903.436 
5,541,944 
9,544,759 
8,623,145 

4,156,362 

2,178,525 

790,505 

1,061,532 



61,319,990 

22,979 

157,680 

3,074,337 

3,773,284 

4,406,217 

4,419,504 
4,097,297 
4,155,966 
3,972,052 
3,864,831 

3,628,141 
3,450,223 
3,100,974 
2,776,251 
2,368,361 

7.764.900 
3,090,865 
1,264,116 
1,335,515 
482,538 

91,271 

19,058 

2.620 

1,010 



49,897,127 

2,164 

53,205 

1,086,162 

1,926,930 

2,697,955 

3,086,194 
3,118,250 
3,370,776 
3,324,286 
3,401,324 

3,249,543 
3,172,514 
2,893,976 
2,625,322 
2,259,420 

7,505.888 
3,017,415 
1,232,091 
1,297.110 
467,531 

87,652 

18,034 

2,456 

929 



303 

7,449 

152.063 

269,770 

377,714 

432.067 
436,555 
471,909 
465,400 
476,185 

454,936 
444.152 
405,157 
367,545 
316,319 

,050,824 
422,438 
172,493 
181,595 
65,454 

12,271 

2,525 

344 

130 



53,894,435 



55,356 
1,275,476 
2,706,340 
3,370,126 

3,542,215 
3,526,503 
3,628,079 
3,593,425 
3,563,276 

3,435,765 
3.315,774 
3,001,176 
2,699,279 
2,321,380 

7,643,578 
3,062,794 
1,248,671 
1,317,243 
475,812 

89,936 

18,689 

2,555 

987 



10,276 

307,268 

1,252,392 

1,691,715 

2,126,872 
2,480,125 
2,756,665 
2,924,949 
3,072,578 

3,052,937 
3,034,454 
2,794,333 
2,546,348 
2,210,673 

7,383,730 
2,989,127 
1,216,467 
1.278,819 
460,792 

86,318 

17,667 

2,391 

905 



1,541 
46,090 
187,859 
253,757 

319,031 
372,019 
413,500 
438,742 
460,887 

457,940 
455,168 
419,150 
381,952 
331,601 

1,107,559 

448,369 

182,470 

191,823 

69,119 

12,948 

2.650 

359 

136 



Size of adjusted gross Income 



Tax generated at specified rate- -Continued 



16 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



17 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



18 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



(11) 



(12) 



(13) 



(14) 



(18) 



Total 

$1 under $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 $11.000 

$11,000 under $12,000 

$12,000 under $13.000 

$13,000 under $14,000 

$14,000 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 S200.000 

$200,000 under S500.000 

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

Footnotes at end of table. 



(*) 
118.984 
2,398.930 
3,048,810 

3,327,056 
3,465,128 
3,737,180 
3,734,205 
3.686,592 

3,567,922 
3.411.382 
3,084,761 
2,769,001 
2.363.806 

7,760,089 
3,089.287 
1,262,840 
1,335,142 
482,368 

91,228 
19.043 
2,618 
1,007 



(•) 

36,582 

878,030 

1,517,345 

1,837,527 
2,256,860 
2,772,325 
2,998,646 
3,175,965 

3,156,019 
3,120.857 
2,870,527 
2,615,739 
2,254.096 

7,498.778 
3,015,489 
1,231,148 
1,296,586 
467,364 

87.611 

18,023 

2,454 

927 



(*) 
5,853 
140,485 
242.775 

294,004 
361,098 
443,572 
479,783 
508,154 

504,963 
499,337 
459,284 
418,518 
360,655 

,199,804 
482,478 
196,984 
207,454 
74,778 

14,018 

2,884 

393 

148 



45,895,285 



26,330 
1,116,554 
2,462,452 

2,281,001 
2,417,446 
2,813.750 
3,171,047 
3,267,184 

3,294,493 
3,239,831 
2.961,431 
2,683,986 
2,313,576 

7,633.847 
3,060.569 
1,247.478 
1,316,574 
475,620 

89,899 

18,679 

2,553 

985 



37,170,142 



3,694 

291,540 

1,183,397 

1,097,532 
1,224,430 
1,781,287 
2,297,332 
2,663,627 

2,840,062 
2,916,803 
2,730,146 
2,520,383 
2,200,072 

7,371,027 
2,986,977 
1,215,810 
1,278,158 
460,637 

86,277 

17,657 

2,389 

905 



628 
49,562 
201,177 

186,581 
208,153 
302,819 
390,546 
452,817 

482,810 
495,856 
464,125 
428,465 
374,012 

,253,075 
507,786 
206,688 
217,287 
78,308 

14,667 

3,002 

406 

154 



108,552 

291,627 
310,845 
383,557 
277,161 
242,390 

168,479 
119,995 
92,665 
75,398 
46,146 

119,861 
27,538 
15,216 
18,089 
6,651 

1,318 
360 
64 



35,264 

238,672 
458,129 
648,658 
513,742 
472,193 

330,746 
237,589 
183,867 
149,606 
92,292 

239,599 
54,853 
30,432 
36,178 
13,300 

2,636 
720 
128 
44 



672,956 



6,347 

42,961 
82,463 
116,758 
92,474 
84,995 

59,534 
42,766 
33,096 
26,929 
16,613 

43,128 
9,873 
5,478 
6,512 
2,394 

474 
130 
23 



156 



Individual Returns/1972 • Tax Computation and Tax Rates 



TabXe 3.'i--RETURNS WITH* INCOME SUBJECT TO TAX: TAX GENERATED BY RATE AND BY SIZE OP ADJUSTED GROSS INCOME--Contlnued 
[ah figures are estimates based on sainpIea--inoney amounts are in thousands of dollars] 



Size of adjusted gross income 



Tax generated at specified rate--Contlnued 



19 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



21 percent 



Hunber of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



22 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



(20) 



(22) 



(23) 



(25) 



(26) 



Total 

$1 under $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 

510,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 51,000,000. 
$1,000,000 or more 



43,202,937 



(*) 
117,521 
2,134,951 

2,152,623 
1,899,447 
2,413,560 
2,794,385 
3,133,268 

3,248,017 
3,224,130 
2,984,517 
2,729,582 
2,347,007 

7,743,684 
3,087,040 
1,262,633 
1,334,424 
482,188 

91,185 
19,033 
2,617 
1,007 



113,884,778 



(*) 

38,954 
1,016,681 

2,840,414 
3,253,435 
3,449,194 
4,079,917 
5,144,753 

6,663,962 
8,064,961 
8,757,960 
8,901,352 
8,218,980 

29,156,8i2 
11,977,104 
4,888,756 
5,144,536 
1,854,816 

347,535 
71,268 
9,681 
3,661 



(*) 
7,401 
193,169 

539,679 
618,153 
655,347 
775,184 
977,503 

1,266,153 
1,532,343 
1,664,012 
1,691,257 
1,561,606 

5,539,802 

2,275,650 

928,864 

977,462 

352,415 

66,032 

13,541 

1,839 

696 



(*) 

10,126 

1,220,008 

1,219,650 

1,031,383 

764,714 

643,148 
478,320 
364.752 
271,280 
193,908 

466,879 

135,185 

58,820 

71,721 

27,707 

6,777 

1,885 

292 

138 



(•) 

4,416 

546,694 

1,579,627 

1,890,167 

1,479,034 

1,267,734 
949,209 
722,869 
542,028 
386,584 

930,937 
269,912 
116,502 
142,992 
55,412 

13,533 

3,769 

584 

276 



(•) 

927 
114,806 
331,722 
396,935 
310,597 

266,224 
199,334 
151,802 
113,826 
81,183 

195,497 
56,682 
24,486 
30,028 
11,637 

2,842 
791 
123 
58 



43,418 
114,244 
131,375 
177,189 
220,122 

192,988 

558,945 

1,025,577 

1,469,156 

1,590,665 

6,749,296 
2,932,009 
1 , 200 , 742 
1,260,512 
454,097 

84,318 

17,113 

2,322 

868 



50,252,230 



10,649 
83,125 
178,872 
229,023 
254,308 

290,544 

391,966 

866,540 

1,733,258 

2,704,101 

20,177,794 
11,382,869 
4,748,968 
4,989,367 
1,797,411 

333,573 

67,396 

9,085 

3,381 



11,055,492 



2,343 
18,288 
39,352 
50,385 
55,948 

63,920 

86,232 

190,639 

381,317 

594,902 

4,439,115 
2,504,231 
1,044,773 
1,097.661 
395,430 

73,386 

14,827 

1,999 

744 



Tax generated at specified rate — Continued 



Size of adjusted gross income 



23 percent 



Number of 
returns 



Total 

$1 under $1,000 

$1,000 under $2,000 

52,000 under $3,000 

$3,000 under $4.000 

$4,000 under 55,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

S8.000 under $9,000 

$9,000 under 510,000 

$10,000 under $11,000 

511,000 under $12,000 

512,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

530.000 under 550,000 

550,000 under $100.000 

5100,000 under $200,000 

5200.000 under $500.000 

$500,000 under $1,000,000. 
51.000,000 or more 

Footnotes at end of table. 



18,671 
38,384 
57,663 
54,665 
41,133 

112,503 
27,172 
15,154 
18,089 
6.636 

1.318 
359 
64 
22 



Income 
subject 
to tax' 



4.447 
18,152 
51,377 
68,050 
72,731 

215,964 
54,248 
30,277 
36,158 
13,272 

2,636 
718 
128 



Tax 
generated 
at rate 



24 percent 



Number of 
returns 



(31) 



1,023 
4,175 
11,817 
15,651 
16,728 

49,672 
12,477 
6,964 
8,316 
3,053 

606 

165 

29 

10 



(32) 



Income 
subject 
to tax' 



6,241,138 



4,351 


1.710 


765,115 


317.892 


699,378 


797,660 


616,478 


1,090,193 


469,462 


896,410 


359,390 


699,529 


270,773 


532,286 


192,746 


382,646 


463.822 


922,261 


134,914 


268,448 


58,222 


115,992 


71,411 


142,662 


27,703 


55,306 


6,761 


13,519 


1,882 


3,764 


292 


584 


138 


276 



Tax 
generated 
at rate 



1,497,872 



411 
76,294 
191,438 

261,646 
215,138 
167,887 
127,749 
91,835 

221,343 
64,427 
27,838 
34,239 
13,273 

3,245 

903 

140 

66 



25 percent 



Number of 
returns 



(35) 



11,129,032 



(•) 

14,619 
69,728 
80.852 

377.238 
452,850 
364,126 
298,645 
236,768 

3,228,476 
2,838,865 
1,245,836 
1,326.275 
481,030 

90,971 
18,971 
2,610 
1,005 



Income 
subject 
to tax' 



(36) 



27,883,398 



(*) 
3,563 
39,189 
100,350 

199,104 
440,433 
570,519 
528,885 
421,057 

4,833,677 
8,678,384 
4,696,250 
5,091,773 
1,849,148 

346,687 
71,044 
9,654 
3,653 



Tax 
generated 
at rate 



(37) 



6,970,851 



(*) 
891 
9,797 
25,088 

49,776 
110,108 
142,630 
132,221 
105,264 

1,208,420 
2,169,597 
1,174,063 
1,272,943 
462,287 

86,672 

17,761 

2,413 

913 



Individual Returns/1972 • Tax Computation and Tax Rates 



157 



Table 3.4--RETU8NS WITH INCOME SUBJECT TO TAX: TAX GENERATED BY RATE ANB BY SIZE OF AWUSTED GROSS INCOME--CoDtlaued 
[All figures are estljnates based on 98mpIe8--money amounts are In thousands of dollars! 



Size of adjusted gross Income 



Tax generated at specified rate--Concinued 



27 percent 



Number of 
retuma 



Incoiae 
aubject 
to tax' 



Tax 

generated 

at rate 



28 percent 



Number of 
returns 



Income 
aubject 
to tax' 



Tax 
generated 
at rate 



29 percent 



Number of 
retuma 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



(41) 



(42) 



(44) 



(45) 



Total 

SI under $1,000 

$1,000 under $2,000 

$2,000 under $9,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



1,295,559 



1,999,996 



12,854.984 



74,558 
192,767 
167,465 

497,174 
158,797 
72,810 
87,064 
34,103 

8,066 

2,240 

356 

159 



12,579 
123,629 
243,441 

899,642 
313,648 
144,412 
172,898 
68,131 

16,116 

4,470 

712 

318 



3,396 
33,380 
65,729 

242,903 
84,685 
38.991 
46,682 
18,395 

4,351 

1,207 

192 

86 



18,605 

36,276 
38,806 
23,849 
21,796 
18,497 

108,113 
1,290,440 
1,086,274 
1 , 242 ,444 

452,180 

84,105 

17,056 

2,316 

867 



2,700 

21,983 
42,273 
32,322 
34,533 
31,850 

118,047 
2,090,879 
3,448,345 
4,830,871 
1,788,942 

332,635 

67,173 

9,057 

3,374 



756 

6,155 
11,836 
9,050 
9,669 
8,918 

33,053 

585,446 

965,537 

1,352,644 

500,904 

93,138 

18,808 

2,536 

945 



25,518 

369,856 
130,905 
56,703 
67,642 
27,430 

6,731 

1,878 

292 

137 



3,268 

495,455 
255,830 
112,582 
133,827 
54,804 

13,454 

3,755 

584 

274 



(46) 



948 

143,682 
74,191 
32,649 
33,810 
15,893 

3,902 

1,089 

169 

79 



Tax generated at specified rate--(^ntinued 



Size of adjusted gross Income 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



32 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



34 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at race 



(48) 



(49) 



(50) 



(53) 



(54) 



Total 

$1 under $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 S7,000 

$7,000 under S8.000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13.000 

S13,000 under $14,000 

S14,000 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 

Footnotes at end of table. 



778,992 



2,441,818 



128,480 
139,747 
69,345 
83,988 
33,934 

8,035 

2,230 

356 

159 



133,350 
254,724 
134,414 
167,206 
67,755 

16,056 

4,457 

712 

318 



41,338 
78,965 
41,668 
51,834 
21,004 

4,977 

1,382 

221 



(•) 

7,679 
11,148 
11,816 

40,472 

76,250 

575,650 

1,176,990 

450,770 

83,942 

17,030 

2,312 

866 



(*) 
3,713 
8,097 

18,447 

66,949 

61,860 

1,059,384 

4,219,103 

1.781,213 

331,972 

67,076 

9,046 

3,372 



(*) 
1,188 
2,591 
5,903 

21,424 
19,795 

339,003 
,350,113 
569,988 

106,231 

21,464 

2,895 

1,079 



26,133 
106,936 

53,091 
65,660 
2/, 284 

6,716 

1,873 

292 

137 



13,845 
176,928 
104,014 
130,356 

54,476 

13,414 

3,744 

584 

274 



169,196 



4,707 
60,155 
35,365 
44,321 
18,522 

4,561 

1,273 

199 

93 



158 



Individual Returns/1972 • Tax Computation and Tax Rates 



Table 3.<;--RETURNS WITH INCOME SUBJECT TO TAX: TAX GENERATED BY RATE AND BY SIZE OF ADJUSTED GROSS INCOME--Contlnued 
[aII figures are estlmacea baaed on sainpIes--money amounts are In thousands of dollars^ 



Size of adjusted gross Income 



Tax generated at specified rate--Contlnued 



35 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



36 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



38 percent 



Number of 
returns 



Inccme 
subject 
to tax' 



Tax 
generated 
at rate 



(56) 



(57) 



(58) 



(59) 



(61) 



(62) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



5,460,709 



(*) 

7,416 
16,618 

6,524 

1,301 
354 
64 



(•) 

12,672 
32,556 
12,997 

2,602 
708 
128 
44 



(*) 

4,435 
11,394 

4,549 

911 

248 

45 

15 



(*> 
4,404 

24,579 

69,911 

107,781 

972,391 

475,512 

90,483 
18,882 
2,601 
1,001 



(*) 
2,094 

33,840 

86,540 

142,914 

2,942,848 

1,823,783 

344,696 
70,720 
9,617 
3,637 



(*) 
754 

12,183 

31,154 

51,449 

1,059,425 

656,562 

124,090 

25,459 

3,462 

1,309 



15,837 
44,216 
77,607 
33,475 

7,976 

2,225 

355 

159 



10,754 
74,886 
150,109 
66,711 

15,928 

4,445 

710 

318 



4,066 
28,457 
57,041 
25,350 

6,053 

1,689 

270 

121 



Tax generated by specified rate--Contlnued 



Size of adjusted 



39 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



40 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



41 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



(68) 



(69) 



(72) 



Total 

$1 under $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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 SIOO.OOO..., 

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

Footnotes at end of table 



418,740 



167,496 



10,898 


8,289 


8,271 


14,817 


3,875 


7,731 


515,689 


1,535,710 


437,941 


1,733,959 


82,290 


327,927 


16,626 


66,142 


2,243 


8,900 


841 


3,312 



3,233 

5,778 

3,015 

598,927 

676,244 

127,892 

25,796 

3,471 

1,292 



(*) 

29,220 
60,737 
26,836 

6,659 

1,368 

291 

137 



(*) 

52,985 
223,428 
106,480 

26,502 

7,453 

1,162 

548 



(*) 

21,194 
89,371 
42,592 

10,601 

2,981 

465 

219 



11 


128 


6 


428 


1 


294 




354 




64 




22 



19,082 
12,710 

2.587 
707 
128 

44 



(73) 



7,824 
5.211 

1,061 
290 
52 
18 



Individual Returns/1972 • Tax Computation and Tax Rates 



159 



Table 3. i- -RETURNS WITH INCWIE SUBJECT TO TAX: TAX GENERATED BY RATE AND BY SIZE OF ADJUSTED GROSS INCOME--Contlnued 
FaII figures are estimates baaed on samples--inoney amounts are in thousands of dollars'] 



Size of adjusted gross Income 



Tax generated at specified rate--Contlnued 



62 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



45 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



48 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



(76) 



(77) 



(79) 



(80) 



(81) 



Total , 

SI 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



2,902.217 



1,201,679 



864,448 



(*) 


(*) 


5,971 


8.267 


3,802 


7,208 


282,199 


764.453 


436,381 


1,708,815 


83.374 


331,921 


16,944 


67,407 


2,303 


9,138 


862 


3,402 



(•) 

3.472 

3,027 

321,070 

717,702 

139,407 
28,311 
3,838 
1,429 



(*) 

2,624 

5,365 

168,930 

442,689 

89,640 

18,763 

2,589 

999 



(*) 

3.403 

7.381 

462.941 

,733.809 

369.485 
78,254 
10,844 
4,216 



(*) 

1,531 

3,321 

208,324 

780,214 

166,268 

35.214 

4.880 

1,897 



(*) 


(*) 


2,928 


4,080 


34.471 


55,044 


371,824 


1,338.189 


82,389 


324,759 


16,815 


66.112 


2,292 


8.957 


859 


3,342 



C*) 

1,958 

26,421 

642,331 

155.884 

31,734 

4,300 

1,604 



Tax generated at specified rate- -Continued 



50 percent 



of adjusted gross income 



Number of 

returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



50 percent capital gains rate 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



SO percent maximum tax rate 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 



(83) 



(84) 



(85) 



(86) 



(87) 



(89) 



(91) 



Total , 

$1 under $1,000 

SI, 000 under S2,000 

S2,000 under S3, 000 

S3, 000 under $4,000 

S4,000 under $5,000 

S5,000 under 56,000 

56.000 under 57,000 

57,000 under 58,000 

58,000 under 59,000 

59,000 under 510.000 

510,000 under $11,000 

511,000 under 512,000 

512,000 under $13,000 

$13,000 under 514,000 

514,000 under 515,000 

515,000 under 520.000 

520.000 under 525,000 

525.000 under 530,000 

530,000 under $50,000 

550,000 under $100.000... 

$100,000 under $200.000.. 
$200,000 under S500.000.. 
5500.000 under $1,000,000 
$1,000,000 or more 



2,887,162 



1,443.582 



(*) 

24.234 
321.470 

86.888 

18.220 

2.512 

972 



(*) 

79.771 
1,966.921 

671,090 

140,629 

19,315 

7,389 



(*) 

39,886 
983,461 

335,545 
70,315 
9,657 
3,695 



1.271 
50,817 

34,029 

8,203 

1,152 

422 



3,356 
323,080 

394,187 

172,742 

50,509 

44,008 



1,678 
161,530 

197,088 
86,370 
25,254 
22,004 



(*) 
45,534 

35,455 

6,239 

554 

157 



(*) 
544,014 

1,439,488 
698,223 
166,865 
144,511 



(*> 
271,685 

718,764 

348,892 

83,463 

72,247 



Footnotes at end of table. 



160 



Individual Returns/1972 • Tax Computation and Tax Rates 



Table 3..4--RETUBJ1S WITH INCOME SUBJECT TO TAX: TAX GENERATED BY RATE AND BY SIZE OF ADJUSTED GROSS INCOME--Cantlnued 
[ah figures are estljnates based on samples--money amounts are In thousands of dollars^ 



Size of adjusted gross income 



Tax generated at specified rate--Continued 



51 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



52 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



53 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 

at rate 



(92) 



(95) 



(96) 



Total 

SI under SI, 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 $11,000 

$11,000 under $12,000 

$12,000 under $13.000 

$13,000 under $14,000 

$14,000 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 



5,652 



(*) 
4,186 

770 
258 
53 
12 



,537 

514 

106 

24 



(*) 
3,980 

784 
262 
54 



(*) 
3,856 

769 

258 

53 

12 



(•) 
13,426 

3,062 

1,020 

212 

48 



,592 

531 

110 

25 



144,015 

46,445 

10,478 

1,714 

700 



(*) 
5,746 
973,239 

515,302 

121,909 

20,136 

8,181 



871,623 



(*) 
3,045 
515,817 

273,110 
64,612 
10,672 
4,336 



Tax generated at specified rate--Contlnued 



Size of adjusted gross income 



55 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



56 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



58 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



(103) 



(104) 



(105) 



(106) 



Total 

$1 under $1,000 

$1,0(J0 under $2,000 

$2,000 under S3. 000 

S3, 000 under S4,000 

$4,000 under $5,000 

$5,000 under $6,000 

S6,000 under $7,000 

$7,000 under 58,000 

$8,000 under $9.000 

$9,000 under $10,000 

$10,000 under 511,000 

511,000 under 512,000 

$12,000 under 513,000 

513.000 under 514.000 

$14,000 under 515,000 

515.000 under $20,000 

520,000 under 525,000 

525,000 under S30.000 

530,000 under 550,000 

$50,000 under $100,000 

$100,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under 51,000.000. 
51,000,000 or more 

Footnotes at end of table. 



1,183,953 



651,175 



3,138 



5,695 
83,068 

53,274 

12,350 

2,003 

835 



16,550 
474,628 

529,949 

132,185 

21,668 

8.973 



9,103 
261,046 

291,472 
72,702 
11,917 
4,935 



2,100 

726 

247 

53 

12 



3,811 

1,432 

492 

106 

24 



802 

275 

59 

13 



(*) 
22,461 

49 , 309 

10,908 

1,759 

704 



(*) 
107,849 

467.908 

124,926 

20,511 

8,263 



(* 




62 


553 


271 


386 


72 


457 


11 


896 


4 


792 



Individual Returns/1972 • Tax Computation and Tax Rates 

Table 3.4--RETURB3 WITH INCOME SUBJECT TO TjU(: TAX GENERATED BY RATE AND BY SIZE OF ADJUSTED CROSS INCOME- -Cone Inued 
[aII figures are eatlmfltea based on BairpleB--money amounts are In thousanda of dollars] 



161 



size of adjusted gross income 



Tax generated at specified rate — Continued 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



60 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



61 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 

generated 

at rate 



(111) 



(112) 



(115) 



(116) 



(117) 



(118) 



Total 

$1 under $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 $11,000 

Sll.OOO under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 



80,444 



632,810 



686 
257 
52 
12 



3,677 

3,913 

1,494 

312 

72 



2,169 

2,309 
882 
184 
42 



(*) 
17,547 

47,247 

12,334 

1,962 

822 



(*) 
78,857 

391,067 

132,184 

21,435 

8,829 



(*) 
47,314 

234,640 
79,311 
12,861 
5,298 



684 

253 

52 

12 



1,384 

3,842 

1,492 

310 

72 



844 

2,344 
910 
189 
44 



Tax generated by specified rate — Continued 



Size of adjusted gross Income 



62 percent 



Number of 
returns 



IncCTne 
subject 
to tax' 



Tax 
generated 
at rate 



63 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at rate 



64 percent 



Number of 
returns 



Income 
subject 
to tax' 



Tax 
generated 
at race 



(119) 



(120) 



(126) 



Total 

$1 under $1,000 

$1,000 under S2.000 

$2,000 under $3,000 

S3, 000 under $4,000 

$4,000 under $5,000 

$5,000 under S6.000 

$6,000 under S7.000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under 815,000 

$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 

Footnotes at end of table. 



36,923 

12.987 

2,036 



74,695 

417,876 

222,198 

36,073 

14,875 



46,311 

259,083 

137,763 

22,365 

9,222 



696 
251 
52 
12 



343 

4,765 

1.990 

416 

94 



216 

3,002 

1,254 

262 

59 



5,726 

21,202 

12,996 

2,064 

841 



35,671 

230,583 

222,137 

36,884 

14,965 



22,829 

147,573 

142,167 

23,606 

9,578 



162 



Individual Returns/1972 • Tax Computation and Tax Rates 



Table 3. 4— RETURNS WITH INCOME SUBJECT TO TAX: TAX GENERATED BY RATE AND BY SIZE OF ADJUSTED GROSS INCOME--Contliiued 
[All figures are estimates based on 98mples--rooney smounts are in thousands of dollars! 





Tax generated at specified rate — Continued 


Size of adjusted gross Income 


66 percent 


67 percent 


68 percent 


Number of 
returns 


Income 
subject 
to tax' 


Tax 
generated 
at race 


Number of 
retuma 


Income 
subject 
to tax' 


Tax 
generated 
at rate 


Number of 
returns 


Income 
subject 
to tax' 


Tax 

generated 
at rate 




(128) 


(129) 


(130) 


(131) 


(132) 


(133) 


(134) 


(135) 


(136) 


Total 

$1 under $1.000 


30,273 

2,448 

12.117 

12.802 

2,071 

835 


403,325 

14,120 

119.982 

216,771 

37.399 

15,053 


266,193 

9.319 

79,188 

143,068 

24,683 

9,935 


505 

187 

255 

53 

10 


7,808 

1,811 

4.807 

990 

200 


5,231 

1,213 

3,221 

663 

134 


22,569 

799 

6,580 

12,276 

2,080 

834 


310,995 

3,459 

55,595 
199,384 

37,474 
15,083 


211,477 






32,000 under $3,000 








$4,000 under $5,000 




55 . 000 under $6 , 000 








S7,000 under $8,000 








$9,000 under $10,000 




$10,000 under $11,000 




$11,000 under $12,000 








$13,000 under $14,000 




$14,000 under $15,000 








$20,000 under $25.000 








$30,000 under $50,000 








$200,000 under $500,000 


37,804 








10,257 






ncome 






Tax generated at specified rate- -Continued 


Size of adjusted groaa 1 


69 percent 


70 percent 


Number of 
returns 


Income 
subject 
to tax' 


Tax 
generated 
at rate 


Number of 
returns 


Income 
subject 
to tax' 


Tax 
generated 
at rate 










(137) 


(138) 


(139) 


(140) 


(141) 


(142) 


Total 


17,779 

<*) 

3,802 

10,923 

2,077 

839 


249,188 

(*) 

29,779 

166,421 

37,741 

15,077 


171,940 

(*) 

20,547 
114,830 
26,042 
10,403 


16,019 

2,812 

9,827 

2,405 

975 


2,629,160 

63,506 

640,901 

665,953 

1,258,800 


1 840 412 






$1,000 under $2,000 




$2,000 under $3,000 




$3,000 under $4,000 




$4,000 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 $11,000 




$11 ,000 under $12.000 




$12,000 under $13,000 




$13,000 under $14.000 




$14,000 under $15,000 




$15,000 under $20.000 


























448 631 






$1,000,000 or mor« 


861 160 







(*) Estimate Is not shown separately because of the amall number of sample returns on which It was based. However, the data are Included In the appropriate totals. 

Included under each tax rate is that portion of the Income subject to tax taxed at each rate. All returns with income subject to tax are Included except returns with 
capital gains tax only. For returns with both capital gains tax and regular tax and returns with maximum tax, the part of Income subject to regular rates is Included. 

NOTE: Amount detail may not add to total because of rounding. 



Individual Retums/1972 •' Tax Computation and Tax Rates 



163 



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164 



Individual Returns/1972 • Tax Computation and Tax Rates 



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s.s.as.a.g. 



Individual Returns/1972 • Tax Computation and Tax Rates 



165 



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166 



Individual Returns/1972 • Tax Computation and Tax Rates 



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S, p. & Q, P, 



Individual Returns/1972 • Tax Computation and Tax Rates 



167 



■s s 



(\j iH tn (^ <>i up to 

3 



m (^ I I r\ 



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168 



Individual Returns/1972 * Tax Computation and Tax Rates 



Table 3.6~ALL RETURNS: ADJUSTED GROSS INCOME AND TOTAL INCOME TAX BY SIZE OF ADJUSTED GROSS INCOME AND TOTAL INCOME TAX 
[All figures are estimates based on samples — money amounts are In thousands of dollars! 





All returns 


Returns with 
no total income tax 


Returns with total^lncarae tax 




Size of adjusted gross income 


Humber of 
returns 


Adjusted 
gross 
income 


Total 
income 
tax 


Additional 
tax for tax 
preference 


Number of 
returns 


Adjusted 
gross 
income 


Number of 
returns 


Adjusted 
gross 
Income 


Total 

income 

tax 


Additional 
tax for tax 
preference 




CD 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 




77,572,730 

440,435 

5,671,422 
5,860,523 
4,980,988 
4,954,358 
5,055,586 

4,731,472 
4,251,533 
4,272,799 
4,020,665 
3,899,385 

3,641,679 
3,460,349 
3,107,882 
2,781,429 
2,372,816 

7,773,413 
3,093,728 
1,266,377 
1,337,578 
483,677 

91,707 

19,233 

2,666 

1,030 

26,963,312 
21,175,854 
15,364,155 
14,069,409 


745,974,540 

-2,950,226 

3,093,756 

8,765,931 

12,397,055 

17,343,979 

22,685,715 

25,998,241 
27,643,361 
32,012,938 
34,142,692 
36,997,378 

38,220,835 
39,773,069 
38.827,863 
37,483,389 
34,357,664 

133,253,331 
68,449,109 
34,416,463 
49,578,235 
31,983,024 

11,993,092 
5,415,003 
1,791,260 
2,301,383 

61,336,210 
156,794,611 
188,662,820 
339,180,899 


93,576,113 

12,198 

387 

9,186 

202,893 

639,829 

1,252,894 

1,787,531 
2,175,030 
2,741,335 
3,139,234 
3,508,101 

3,834,497 
4,061,413 
4,087,184 
4,099,611 
3,903,170 

16,681,550 
9,816,508 
5,477,599 
9,427,594 
8,528,394 

4,136,163 

2,198,397 

809 , 142 

1,046,273 

2,117,387 
13,351,230 
19,985,874 
58,121,619 


216,282 

12,198 

90 
195 
144 
161 
191 

223 
207 
129 
124 
142 

84 
280 
128 
222 
437 

1,681 
2,215 
1,546 
9,666 
25,152 

35,589 
46,627 
26,901 
51,945 

12,978 

829 

1,150 

201,322 


16,703,713 

438,634 

5,648,528 
5,704,300 
1,946,465 
1,278,173 
722,852 

374,071 
201,159 
150,392 
70,875 
53,755 

25,064 
19,413 
16,433 
10,783 
8,159 

18,266 
6,388 
4,734 
3,254 
1,590 

317 

88 

14 

6 

15,738,952 

850,252 

79,852 

34,657 


28,558,664 

-2,795,119 

3,072,471 
8,506,155 
4,736,907 
4,402,421 
3,209,420 

2,035,912 

1,300,318 

1,127,199 

603,377 

512,496 

261,780 
222,129 
204,121 
144,963 
117,110 

309,205 
140,752 
130,175 
124,026 
105,916 

41,748 
24,330 
8,682 
12,170 

21,132,254 

5,579,303 

950,102 

897,004 


60,869,017 

1,801 

22,694 

156,223 

3,034,523 

3,676,185 

4,332,734 

4,357,401 
4,050,374 
4,122,407 
3,949.790 
3,845,630 

3,616,615 
3,440,936 
3,091,449 
2,770,646 
2,364,657 

7,755,147 
3,037,340 
1,261,643 
1,334,324 
482,087 

91,390 

19,145 

2,652 

1,024 

11,224,360 
20,325,602 
15,284,303 
14,034,752 


717,415,874 

-155,106 

21,285 

259,776 

7,660,147 

12,941,558 

19,476,296 

23,962,329 
26,343,043 
30,885,739 
33,539,315 
36,484,881 

37,959,055 
39,550,940 
38,623,742 
37,338,426 
34,240,554 

132,944,126 
68,308,357 
34,286,288 
49,454,209 
31,877.108 

11,951,343 
5,390,673 
1,782,578 
2,289,213 

40,203,955 
151.215,309 
187,712,717 
338,283,895 


93,576,113 

12,198 

387 

9,186 

202,893 

639,829 

1,252,894 

1,787,531 
2,175,030 
2,741,335 
3,139,234 
3,508,101 

3,834,497 
4,061,413 
4,087,184 
4,099,611 
3,903,170 

16,681,550 
9,816,508 
5,477,599 
9,427,594 
8,528,394 

4,136,163 

2,198,397 

809,142 

1,046,273 

2,117,387 
13,351,230 
19,985,874 
58,121,619 


216,282 




12,198 




90 




195 




144 




161 




191 




223 




207 




129 




124 




147 


$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13 000 under $14,000 


84 
280 
128 
222 




437 




1,681 


$20,000 under $25,000 


2,215 
1,546 


$30 000 under $50 000 


9,666 




25,152 




35,589 


$200,000 under $500,000 


46,627 
26,901 


$1 000,000 or more 


51,945 


Returns under $5,000 

Returns $5,000 under $10,000 

Returns $10,000 under $15,000 


12,978 

829 

1,150 




201,322 










Return 


s with total income tax — Continued 










Size of total 


income tax 






Size of adjusted gross income 


$1 under $50 






$50 unde 


r $100 




$100 under $200 




Number of 
returns 


Adjusted 
gross 
income 


Total 

income 

tax 


Additional 
tax for tax 
preference 


Number 
return 


of 

8 


■ 
Adjusted 
gross 
income 


Total 

income 

tax 


Additional 
tax for tax 
preference 


Number of 
returns 


Adjusted 
gross 
income 


Total 
income 
tax 


Additional 
tax for tax 
preference 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 




2,336,529 
(*) 

22,879 

74.829 

1,269,541 

430,533 

214,405 

139,127 

74,446 

32,382 

32,713 

19,396 

10,627 

6,155 

5,068 

2,142 

(*) 

969 

i502 

168 

2 

2,012,319 

298,064 

24,496 

1,650 


7,805,504 

(*) 

21,279 

118,168 

2,958,890 

1,488,250 

961,582 

761,092 

477,249 

242,029 

275,356 

182,598 

110,908 

71,553 

63,770 

28,779 

(*) 

16,201 

11,353 
8,843 

(*) 
493 

5,546,952 

1,938,323 

282.313 


38,888 

(•) 

298 

1,968 

30,207 

12,876 

5,154 

3,269 

2,059 

870 

986 

602 

229 

108 

153 

66 

(*) 

14 

9 

4 

50,507 

7,786 

569 

26 


(») 
(*) 


2,249, 
(*) 

60, 

1,027, 

439, 

358, 

145, 

90, 

51, 

31, 

21, 

11, 

3, 

1, 

1, 
{*) 

1,886, 

341, 

18, 

2, 


.56 

390 
996 
589 
355 
341 
904 
615 
075 
914 
933 
694 
596 
568 

382 
642 

603 

634 
349 
791 
682 


8,376,299 
(*) 

102,718 

2,635,324 

1,519,589 

1,609,830 

802,849 

587,328 

381,899 

262,219 

208,200 

123,586 

42,752 

19,499 

21,817 

23,819 
14,538 

16,601 
(*) 

5,867,132 

2,242,494 

207,654 

59,017 


165,958 

4,351 

75,342 

31,864 

27,563 

10,878 

6,707 

3,821 

2,256 

1.605 

881 

253 

100 

114 

120 
50 

48 
(*) 

139,120 

25,267 

1,348 

223 


(•) 

1 -; 
1 -- 


3,750,928 
51 

21,260 
678,056 
1,334,473 
647,750 
468,493 
211,325 


16,670,469 
-2,353 

38,824 
1,904,905 
4,501,829 
2,887,139 
2.546.529 
1.362.625 


560,250 

7 

2,672 

83,769 

209,693 

104,040 

67,441 

32,812 

26,687 

13,637 

10,114 

3,618 

3,001 

1,041 

267 

357 

678 

207 

(*) 

67 

15 

400,181 

150,690 

8,284 

1,095 


8 




7 




_ 


$1 000 under $2 000 


- 




- 




- 


S4 000 under S5 000 


- 




- 




- 




174,674 1 1,307.843 


- 




90,980 

63,062 

23,169 

18,671 

6,760 

1,865 

2,323 

5,097 

1,535 

(*) 

404 

113 

2,681,590 

1,008,534 

52,788 


770.584 

591,672 

242,353 

212,312 

84,251 

25,013 

33,107 

84,142 

32,584 

(*> 

15,764 
7,551 

9,330,343 

6,579,252 

597,037 


- 


$9 000 under $10 000 


- 




- 


$11 000 under $12 000 


- 




- 


$13 000 under $14 000 


- 




- 


$15 000 under $20 000 


- 




(») 


S25 000 under $30,000 


" 


S30 000 under S50 000 








$100 000 under $200,000 




$200 000 under $500 000 


- 


$300 000 under $1 000,000 


- 




- 




7 




- 


Returns $10 000 under $15,000 


- 


Returns $15,000 or more 




37,914 


i* 


) 




8,016 


163,837 


(») 



Footnotes at end of table 



Individual Returns/1972 • Tax Computation and Tax Rates 



Table 3.6— ALL RTTURHS: ADJUSTED GROSS INCOME AND TOTAL INCOME TAX BY SIZE OF ADJUSTED GROSS INCOME AND TOTAL INCOME TAX 
[All figures are estljnates based on samples — money amounts are in thousands of dollars] 



Size of adjusted gross income 



Returns with total income tax- -Continued 



Size of total income tax--Continued 



$200 under $300 



Number of 
returns 



Adjusted 
gross