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Full text of "Statistics of income"

BOSTON 
PUBLIC 
LIBRARY 







J^aJ Ji, 



?73 



STATISTICS 
OF INCOME 



1973 



INDIVIDUAL 





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lfi)©lp)@iirto©(nlS cgdJ Sih)®'ll&x§iJfe!(yiO' ■ 
lnt«m«l R«v*nu« S«rvic* 

Publication 79 (11-76) 



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 (1176) 

Price S3.60 

Stock No. 048-004-01384-3 

Library of Congress Card No. 61-37567 



Suggested citation 

Internal Revenue Service 

Statistics of Income — 1973, Individual Income Tax Returns 

Washington, D.C. 1976 



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

Other recent Publications for sale 

Individual Income Tax Returns, 1973, Preliminary (28 pp., 650) 

Individual Income Tax Returns, 1972 (345 pp., $6.15) 

ZIP Code Area Data, Individual Income Tax Returns, 1969 (131 pp., 

$1.25) 
Business Income Tax Returns, 1973, Preliminary (33 pp., 700) 
Business Income Tax Returns, 1972 (254 pp.,) 
Corporation Income Tax Returns, 1973, Preliminary (20 pp., $1.20) 
Corporation Income Tax Returns, 1971 (306 pp., $4.90) 
Foreign Income and Taxes Reported on Corporation Income Tax 

Returns, 1964, 1965, and 1966 (380 pp., $4.45) 
Estate Tax Returns, 1972 (56 pp., $1.60) 

Personal Wealth Estimated from Estate Tax Returns, 1972 (62 pp.) 
Fiduciary Income Tax Returns, 1970 (64 pp., $1.30) 
Individual Income Tax Returns, 1974, Preliminary (26 pp., 650) 

Publications in preparation 

Small Area Data from Individual Income Tax Returns, 1972 
Sales of Capital Assets Reported on Individual Income 

Tax Returns, 1973 
Business Income Tax Returns, 1973 
Corporation Income Tax Returns, 1972 
Fiduciary Income Tax Returns, 1974 

Returns of Private Foundations Exempt from Income Tax, 1974 
International Income and Taxes, Domestic International Sales 

Corporation Returns, 1972 and 1973 
International Income and Taxes, Foreign Tax Credit on 

Corporation Returns, 1968-1972 
International Income and Taxes, U.S. Corporations and Their 

Controlled Foreign Corporations, 1968 and 1972 
Business Income Tax Returns, 1974, Preliminary 



STATISTICS 
OF INCOME 



1973 



INDIVIDUAL 




Internal Revenue Service 



Donald C. Alexander, Commissioner 

William E. Williams, Deputy Commissioner 

Anita F, Alpern, Assistant Commissioner (Planning and Research) 




Statistics Division 

Vito Natrella. Director 

Howie Wilson, Assistant Director 

Robert A, Wilson. Chief. Statistics of Income Branch 

John P Hiniker. Chief. Projections and Special Studies Branch 

Fred Frishman, Chief. I^athematical Statistics Branch 

Thomas M, Durkin, Chief. Operations Branch 

This report was prepared tn 

the Statistics of Income Branch by the Individual 

Income Statistics Statt under the direction 

of Jack Blacksin 

The procedures for sampling, processing, 
and reviewing the data were developed by 
other branches of the Statistics Division. 
Statistical abstracting of the data was 
done by the Service Centers at Andover. Mass- 
achusetts; Austin, Texas; Chamblee. Georgia; 
Covington. Kentucky; 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. 




Letter 

of 

Transmittal 



Treasury Department, 

Office of the Commissioner of Internal Revenue, 

Washington, D.C., October 18, 1976. 



Honorable William E. Simon, 
Secretary of the Treasury. 

Dear Mr. Secretary: 

As required by section 6108 of the Internal Revenue Code, we 
have prepared for publication the complete report. Statistics of 
Income — 1973, Individual Income Tax Returns. This report, 
based on a sample drawn from the 80.7 million returns filed 
during calendar year 1974, presents estimates of taxpayers' in- 
come, exemptions, deductions, and tax. In addition, information 
is provided on such subjects as investment interest expense, 
income averaging methods, computation of income tax, and 
retirement income credit. Also included in this report are data 
on the various types of itemized deductions. Major classifiers 
used throughout are size of adjusted gross income, State of 
residence, and marital status of taxpayers. 



Commissioner of Internal Revenue. 



Hi 



Contents 



Guide to Basic and Historical 
Tables, v 

Introduction, vi 

Requirements for Filing, vi 

Section 1 

Returns Filed and Sources of 

Income, i 

Highlights of 1973, 1 

Gains and losses from rents, 2 

Alimony, 2 

Section 2 

Deductions and Exemptions, 39 

Adjustments to gross income, 40 
Deductions from adjusted gross income, 40 
Low-income allowance, 41 
Percentage standard deduction, 42 
Itemized deductions, 42 
Exemptions, 42 

Section 3 

Tax Computation and Tax Rates, 69 

Introduction, 69 

Income subject to tax, 70 

Regular method of computation, 71 

Alternative tax computation, 71 

Maximum tax computation, 71 

Income averaging, 71 
Standard method, 71 
Special methods, 72 

Additional tax for tax preferences 

(minimum tax), 72 
No-benefit exclusion, 73 
Unused retirement income credit, 73 
Unused credit for contributions to 
candidates for public office, 74 

Tax rates, 74 

Overpayment and tax due, 76 



Section 4 

Taxpayers Age 65 or Over; Retirement 

Income Credit, 121 

Returns with age exemptions, 121 
Returns with retirement income 
credit, 122 

Section 5 

State and Regional Data, 139 

States, 139 

Regions, 139 

Method of geographic coding, 139 

Section 6 

Explanation of Classifications 

and Terms, 181 

Section 7 

Sources of the Data, Description of the 

Sample and Limitations of the Data, 195 

Sources of the data, 195 
Description of the sample and 
limitations of the data, 195 

Sample criteria and selection, 195 

Method of estimation, 195 

Sampling variability, 195 

Response and other nonsampling 

errors, 197 

Section 8 

Historical Summary, 1964-1973, 203 

Comparative tables and panel table, 203 

Section 9 

1973 Forms and Instructions, 215 

Section 10 
Index, 243 



IV 



Guide to Basic 
and Historical 
Tables 



Section 1 

Returns Filed and Sources of Income 

Cumulated income and taxes (table 1.1), 4 

Returns by marital status (tables 

1.2, 1.3), 7,13 

Sources of income (tables 1.4, 1.5), 14,19 

Computation of adjusted gross income 

(table 1.6), 24 

Nontaxable returns (table 1.7), 33 

Form 1040A returns (tables 1.8, 1.9), 34 

Section 2 

Deductions and Exemptions 

Itemized deductions: 

IVlarital status (table 2.1), 44 

Sources of income (table 2.2), 45 

By type (table 2.3), 50 

Taxes paid deduction (table 2.4), 51 

Contributions (table 2.5), 53 

H^edical and dental expenses 

deduction (table 2.6), 54 

Interest paid deduction (table 2.7), 56 

Investment interest expenses 

(table 2.8), 57 

f\^iscellaneous deductions (table 2.9), 58 

Total interest and investment interest 

(table 2.10), 61 
Exemptions, by type (table 2.11), 62 
Dependents mth unearned income 
(table 2.12), 67 

Exemptions, by marital status 
(table 2.13), 68 



Section 3 

Tax Computation and Tax Rates 

Type of tax computation (table 3.1), 77 
Standard income averaging tax 
computation (table 3.2), 80 



Special averaging methods (table 3.3), 81 

Iviaximum tax on earned income 

(tables 3.4, 3.6), 82, 83 

Alternative tax computation (table 3.5), 82 

Sales of capital assets (table 3.7), 84 

Size of total income tax (table 3.8), 86 

Income tax before credits (table 3.9), 95 

Tax payments (table 3.10), 97 

Tax overpayment (table 3.11), 99 

Tax due (table 3.12), 104 

Tax generated by rate (tables 3.13, 3.14), 

107,111 

Additional tax for tax preferences 

(tables 3.15, 3.16), 116,117 

Section 4 

Taxpayers Age 65 or Over; 

Retirement Income Credit 

Taxpayers age 65 or over 

(tables 4.1, 4.2), 125,131 

Retirement income credit (table 4.3), 136 

Section 5 

State and Regional Data 

Selected sources of income (table 5.1), 141 
Itemized deductions (table 5.2), 146 
Exemptions, by type (table 5.3), 150 
Size of adjusted gross Income (table 5.4), 
152 

Section 8 

Historical Data, 1964-1973 

Tax items (table 8.1) 204 
Ctiaracteristics (table 8.2), 206 
Sources of income (table 8.3), 207 
Itemized deductions (table 8.4), 208 
States (table 8.5), 209 

Identical taxpayers, 1967-1972 (table 8 6) 
213 



Introduction 



Requirements 
for Filing 



The data presented in this report are 
estimates based on a stratified sample of 
individual income tax returns, selected be- 
fore audit, and represent coverage of the 
80.7 million Forms 1040 and 1040A filed by 
the Nation's taxpayers for income year 
1973. Coverage of returns below the in- 
come levels described under "Require- 
ments for Filing" w/as generally limited to 
persons filing for a refund of income tax 
withheld or for self-employment tax pur- 
poses. 

The Internal Revenue Code of 1954, as 
amended, provided the legal basis for tax 
activity detailed in this report. There were 
no major tax law changes for 1973 that 
substantially affected the comparability of 
the data in this report with data for prior 
years. 



Prior to 1970, the general rule was that 
a taxpayer with $600 or more in gross in- 
come (defined as all income received in 
the form of money, property, and services, 
that was not, by law, expressly exempt from 
tax) had to file a return. For each of tax 
years 1970, 1971, and 1972, the income 
levels at which a return had to be filed 
were raised. For 1973, as for the previous 
year, a return had to be filed by: 

(a) a single person with gross income 
of at least $2,050, 

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

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

(d) a married couple with both spouses 
age 65 or older and with a 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. 

In addition, children claimed as depend- 
ents on their parents' returns had to file if 
they had gross income of $750 or more and 
received any unearned income (such as 
dividends, interest, capital gains) and self- 
employed persons with "self-employment 
income" of $400 or more had to file in 
order to pay self-employment tax. 



vi 



Section 1 



Returns Filed 
and Sources 
Of Income 



Contents 

Highlights of 1973, 1 

Gains and losses from rents, 2 

Alimony, 2 

Text tables 

1A Sources of income and selected tax 
items, 1972 and 1973, 2 

IB Number of returns by marital status 
and size of adjusted gross income, 
1972 and 1973, 2 

1C Gains and losses from rents, by size 
of adjusted gross income, 3 

ID Returns with alimony received or re- 
turns with alimony paid, by size of 
adjusted gross income, 3 

Charts 

1A Components of income and relative 

change, 1 
IB Returns filed, 1964-1973 by size of 

adjusted gross income, 3 

Basic tables 

1.1 Selected items, average income, and 
average tax, by size and accumulated 
size of adjusted gross income, 4 

1.2 Adjusted gross income, total deduc- 
tions, exemptions, and tax items by 
size of adjusted gross Income by 
marital status, 7 

1.3 Sources of income by marital status, 
13 

1.4 All returns: sources of income, deduc- 
tions, and tax items by size of ad- 
justed gross income, 14 

1.5 Joint returns: sources of Income, de- 
ductions, and tax items by size of 
adjusted gross income, 19 

1.6 All returns: computation of adjusted 
gross income, 24 

1.7 Nontaxable returns: sources of in- 
come, deductions, and tax items by 
size of adjusted gross income, 33 

1.8 Form 1040A returns: sources of In- 
come and income tax after credits 
by marital status, 34 

1.9 Form 1040A returns: sources of In- 
come and tax items by size of ad- 
justed gross Income, 34 



Highlights of 1973 

Adjusted gross Income and salaries and 
wages (the largest component of adjusted 
gross income) Increased by more than 10 
percent over 1972 while interest income In- 
creased over 17 percent. There was a de- 
crease of over 2 percent In net gain (less 
loss) from sales of capital assets for 1973 
after a 29 percent increase for 1972. The 
general decline in the number of low-In- 
come returns continued (as shown in chart 

Chart 1A 

Components of income 
and relative change 

In 1973 adjusted gross 
income was distributed 
as follows— 



IB), while the number of returns filed by 
persons age 65 or over increased for the 
second straight year (see section 4 for 
further information about these returns). 

These statistics, as well as others in this 
report, reflect both economic changes dur- 
ing 1973 and the continued effects of tax 
law changes contained In the Tax Reform 
Act of 1969 and the Revenue Act of 1971. 
Major characteristics of returns filed for 
1973 compared to 1972 are summarized in 
tables 1A and 18 and chart 1A. 




INCOME FROM OTHER 
SOURCES 16.9% 
Business and farm 
profit 5.5% 
Interest 3.9% 
Dividends 2.3% 
Sales of capital 
assets 2.0% 
Other income less 
"Adiustments" 1.9% 

Partnership profit 1.3% 



27.3% 



With relative changes over 1972 of- 




-2.4% 



J? 

si 



0.9% 




i 



St 




/ 


/ 







Individual Returns/1973 • Returns Filed and Sources of Income 



Table 1A.— Sources of Income and Selected Tax Items, 1972 and 1973 

|AII figures are estimates based on samples- number of returns are in thousands, money amounts are in mdltonsl 









Increase or 


Item 


1972 


1973 


dectease ( ). 
1973 0>ei 1972 




III 


(21 


131 


Numbet ol raturns. total 


77.573 


I0.e93 


3.120 


Taoble 


60,869 


64.267 


3.398 


Nontaxable 


16704 


16.425 


-278 


Adjusted gross income (less delicit] 


745.975 


827,148 


81 174 


Sources of income 








Salaries and wages (gloss) 


622,599 


687,179 


64,580 


Business oi piolession net protit less net loss 


34,453 


38,102 


3,650 


Farm net profit less net loss 


4,106 


7.228 


3,121 


Partnership net protit less net loss 


11,058 


11.160 


101 


Small business corporation net profit less net loss 


2 112 


2.136 


24 


Sales ol capital assets net gam less net loss 


17,075 


16.671 


-404 


Dividends in adjusted gross income 


16,794 


18.734 


1.940 


Interest received 


27,400 


32.174 


4.774 


Rent net income less net loss 


2,989 


3.763 


774 


Royalty net income less net loss 


911 


1.160 


248 


Estates and trusts net income less net loss 


182! 


2.019 


195 


All othei sources (net)' 


14.218 


17.488 


3.270 


Statutory adjustments- 


9,565 


10.665 


1.100 


Taxable income 


447,633 


511.929 


64.297 


Total credits 


1,083 


1,493 


411 


Income tax after credits 


93,360 


107901 


14 542 


Additional tax for tax preferences 


216 


182 


34 


Total income tax 


93576 


108 084 


14,508 


Sell employment tax 


2,330 


3,011 


681 


Total lax liability' 


95949 


111 175 


15,226 



'Comprises income from pensions and annuities (taxable portion), gams and losses from sales ot property other than capital assets, Slate 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 ot total income tax. sell employment tax. social security taxes on lip income, tax from recomputing prior yeai investment credit and tax from recomputing prior year Work Incentive (WIN) ciedit 
NOTE Detail may not add to total because ot rounding 



Table IB.— Number of Returns by Marital Status and Size of Adjusted Gross Income, 1972 and 1973 

jAll figures are estimates based on samples- data are in thousands! 



Size ot adjusted gross income 
and marital status 


1972 


1973 


Chania. 

1972 to 

1973 




(1) 


121 


(31 


All adiusted gross income classes' 


77.573 


10.693 


3.120 


loint letuins ol husbands and wives 


43,098 


43.645 


547 


Separate returns ol husbands and wives 


2,403 


2339 


-64 


Returns ol heads ot households 


3,994 


4.532 


538 


Returns ol survivrng spouses 


241 


182 


-60 


Returns ol single persons 


27,837 


29,995 


2,158 


Under $5,000. total' 


2S.9S3 


27.03) 


74 


loint letuins of husbands and wives 


5,763 


5.019 


-745 


Sepaiafe returns of husbands and wives 


1,293 


1.153 


-139 


Returns ol heads of households 


1,510 


1.607 


98 


Returns ol surviving spouses 


131 


100 


-31 


Returns ol single persons 


18,267 


19,158 


892 


<5.000 under SI 0.000. total 


21.176 


20,512 


-594 


joint returns ol husbands and wives 


11,690 


10,251 


-1.439 


Separate returns of husbands and wives 


819 


836 


17 


Returns of heads of households 


1 790 


2,023 


233 


Returns ol surviving spouses 


66 


38 


-28 


Returns of single peisons 


6812 


7,435 


623 


(10.000 under J15.000. total 


15.364 


15.604 


440 


loinl returns of husbands and wrves 


12.629 


12.450 


-179 


Separate returns of husbands and wives 


224 


265 


42 


Returns ol beads ol households 


505 


661 


156 


Returns ol surviving spouses 


28 


19 


-9 


Returns ol single persons 


1 978 


2,409 


431 


}l 5.000 or more, total 


14.069 


17.269 


3.200 


loint icturns ot husbands and wives 


13.016 


15926 


2.910 


Separate returns of husbands and wives 


68 


85 


17 


Returns of heads of households 


189 


241 


52 


Returns of surviving spouses 


16 


25 


8 


Returns of single persons 


780 


993 


213 



'Includes returns with no ad|usted gross income 
NOTE Detail may not add to total because ol rounding 



Gains and Losses from Rents 

For the first time since 1967, detailed 
data on ttie computation of rent net income 
or loss are shown. Table 1C presents the 
data for returns with rent net income or 
loss, classified by size of adjusted gross 
income, including information on deprecia- 
tion and other expenses related to the 



rented property which were deductible from 
gross rents. 



Alimony 

Table ID provides summary information 
on returns classified by size of adjusted 
gross income for taxpayers reporting ali- 



mony received and for taxpayers taking an 
itemized deduction for alimony paid. This 
is the first time data for both alimony paid 
and alimony received have been shown in 
the same report; alimony received was 
shown as a specific income source in the 
1971 report and alimony paid as a specific 
deduction from income in the 1960 report. 



Individual Returns/ 1973 • Returns Filed and Sources of Income 

Table 1C. Gains and Losses From Rents, by Size of Adjusted Gross Income 

I All tlKures ate eitlmalgs based on samples data are tn thousands I 



Size at adjusted gross income 


number 
ol returns 


Adiusted iross 
income less deficit 


total 
cross rents 


Depreciation 


Other 
eipenses 


Rant n<t 
income, or loss 




(1) 


(21 


131 


141 


ISI 


161 


Returns with rental transactions, total 


6.47! 


105.072.572 


27.119.302 


E.70E.2S7 


17.420.022 


3.7E3.026 


itetuins with rent net gam. by sire ol adjusted gross income 














lolal 


3.)0I 


60.29t.91 7 


19.220.980 


J.321.176 


8.StS.47l 


7.214.326 


Under Jb.OOO 


923 


2 070 192 


3062312 


472 936 


1.533,770 


1,055,606 


SS.OOO under 1 10 000 


805 


5 938,935 


2,532 004 


397282 


1,067,614 


1,067 107 


SIOOOO ondei 115000 


738 


9,303,152 


2,568,499 


471960 


1.100.836 


995,702 


$ IS, 000 01 more 


1,336 


12,984,638 


11,058 165 


1,978 998 


4.983.258 


4,095,908 


Returns with tent net loss, by sue ot adjusted gross income 














Total 


2.E5I 


44.429.900 


8.EI8.15] 


3.3E7.254 


6,702.200 


-3.451.300 


Under Sb.OOO 


372 


208,540 


1880,331 


652 W2 


1.869 120 


-640961 


S5000 undei SIOOOO 


539 


4 131.820 


1,073,858 


421525 


1,076,980 


-424,646 


SIOOOO under SIbOOO 


616 


7,667,242 


1,307,360 


526552 


1,355.139 


-574 330 


JISOOO 01 more 


1.132 


32422298 


4 356,604 


1,767 005 


4,400,961 


-1811,362 


Returns with neilhei rent net gam oi loss 


18 


345 755 


50,164 


17,823 


32,340 


- 



NOTE Detail may not add to total because ol rounding 



Table ID.— Returns with Alimony Received or Returns with Alimony Paid, by Size of Adjusted Gross Income 





(Ail tigures 


are estimates based on samples -data are in thousandsl 














Returns with alimony received 






Returns with 


alimony paid 




Site ot 
adjusted gross income 


number 

ol 
returns 


Adiusled 
gross income 
less deticil 


Alimony 
received 


Alimony 

received as 

a percent 

ol adjusted 

gross income 


number 

ol 
returns 


Adjusted 
gross income 
less deticit 


Alimony 
paid 


Alimony 

paid as 

a percent 

ol adjusted 

gross income 




(11 


121 


131 


141 


151 


(E) 


171 


161 


Total 

Under 15,000 

(5,000 under SIOOOO 

SIOOOO under S15.000 

SI 5.000 undei $20,000 

S20.000 01 moie 


216 

85 
68 
36 
14 

13 


1.666.047 

276.319 
473981 
446,964 
246.874 
423.909 


559.918 

115,653 
147,452 
140 051 
66,869 
89.891 


30 

41 9 

31 1 
31 3 
27 1 
212 


309 

12 
oO 
78 
68 

151 


2.82I.7S5 

48,181 
455,415 
966,757 
171.44 7 
1,179,955 


866.294 

19,262 
57.766 
78,015 
107,592 
605,659 


30 6 

40 
12 7 
81 
62 8 
513 



NOTE Detail may not add lo total because of founding 



Chart IB 



100 



Returns 
filed, 

1964 - 1973 
by size 
of 

adjusted 
gross 
income 



Millions 

of 

returns 



80- 



60 



Returns $15,000 or More 



Returns $10,000 Under $15,000 



^etum^S.Obb Unde^To!( 



40 




1968 



1970 



1971 






1972 1973 



4 Individual Returns/1973 • Returns Filed and Sources of Income 






Table 1.1— Selected Items, Average Income, and Average Tax, by Size and Accumulated Size of Adjusted Gross Income 
















nil returns 


Taiable returns 


Size and accumulated size ot 
adjusted gross income 


Returns 


Adjusted gross income 


Returns 


Adjusted gross income 


Number 


Percent ot 
total 


Amount 


Percent ol 
tout' 


Average 
(dollars) 


Number 


Percent of 
total 


Amount 


Pereent ot 
total' 




(11 


(2) 


(3) 


141 


(SI 


(S) 


(71 


(II 


(9) 


Size of Adiusted Gross Income 




















lotal 


I0.692.SI7 


100 


'127.141.331 


100,0 


10.2S1 


E4.2E7.162 


100 


'799.701.134 


lOO.C 


No adiusted gross income 
Jl under H, 000 
J 1,000 under $2,000 
S2.000 under S3.000 
$3,000 under $4,000 
$4,000 under JS.OOO 


443.603 
5.513.548 
6.064.252 
5.252.794 
4.878,360 
4,885,061 


05 
68 


-3.504.924 
3.041,493 
9,034.156 
13,011.458 
17.074.365 
21.934.622 


04 


-7.901 
552 
1.490 
2.477 
3 500 
4.490 


2.266 

65.657 

207.068 

3.264.643 

3.735.146 

4.271.008 


(•■1 

1 
03 


-181.032 
58.796 
326.681 
8.182.226 
13,118,078 
19,218,898 


(') 

CI 

11 
11 

2i 


$S,000 under $6,000 
$6 000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 


4,785,426 
4,056,036 
4,152,000 
3,916,628 
3,671,642 




26.230.912 
26.343.014 
31.073.303 
33.257.463 
34.842.589 


32 


5.481 
6.495 
7.484 
8.491 
9.490 


4.432.085 
3.838,703 
4.049.048 
3.839,406 
3.624.882 




24313,593 
24942,378 
30,307 159 
32606,204 
34,401,142 


■ 

4 
4 


$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 


3,504.122 
3.344.198 
3.303.328 
2.961.149 
2.691.312 




36.814.469 
38.436089 
41.273.112 
39.908.544 
38.986,038 




10.506 
11.493 
12.494 
13.477 
14.486 


3.477.957 
3322.246 
3.290.777 
2.950.251 
2.685.433 




36,540,879 
38,185,857 
41,117,412 
39,762,399 
38,900.314 


:; 

5 

5' 
4 


$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 


9.091.001 
3.943.993 
1.741.991 
1.759.837 
596.663 


11 3 
07 


156,290,370 
87,336,804 
47,342,145 
64.962.649 
39.382.429 


18 8 
10 5 


17.192 
22.144 
27.177 
36.914 
66.004 


9.057.759 
3.934.224 
1.736.860 
1.752.525 
594.197 


14 1 
09 


155.727.082 
87.122.628 
47.201.999 
64.693.397 
39.218.548 


19 

'? 
8 
4 


$100 000 under $200,000 

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


110.176 

21.929 

2.635 

903 


01 

(»1 
C) 


14.362.899 
6.145.723 
1.760.483 
1.808.133 


17 
07 
02 
02 


130.363 

280.255 

668.115 

2.002.362 


109.718 

21.787 

2.620 

896 


02 
("1 
(>l 
CI 


14,300.211 
6,103213 
1.750.422 
1.790.350 


1 





Cumulated From 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 


443.603 
5.513.548 
11.577.800 
16.830.594 
21.708.954 
26.594.015 


05 
68 
14 3 
20 9 
26 9 
33 


-3.504.924 
3.041.493 
12,075,649 
25,087 108 
42,161,472 
64,096,095 


0.4 
IS 
30 
51 
77 


-7.901 
552 
1.043 
1.491 
1.942 
2.410 


2.266 

65.657 

272.725 

3.537.368 

7.272.514 

11.543.522 


CI 

1 
04 
55 
113 
18 


-181.032 
58,796 
385.478 
8.567.704 
21.685.782 
40.904.680 


C) 
CI 


$1 under $6,000 
$1 under $7,000 
$1 under $8,000 
$1 under $9,000 
$1 under $10,000 


31.379.441 
35.435.477 
39.587.477 
43.504.105 
47.175.747 


38 9 
43 9 
49 1 
53 9 
58 5 


90,327,007 
116.670,021 
147,743,324 
181,000,786 
215,843,375 


10 9 
14 
178 
218 
26 


2,879 
3.292 
3.732 
4.161 
4.575 


15.975.607 
19.814.310 
23.863.358 
27.702.764 
31.327.646 


24 9 
30 8 
37 1 
43 1 
48 7 


65.218.273 
90.160.651 
120.467.810 
153.074.014 
187.475.156 


23 


$1 under $11,000 
$1 under $12,000 
$1 under $13,000 
$1 under $14,000 
$1 under $15,000 


50.679.869 
54.024.067 
57.327.395 
60.288.544 
62.979.856 


62 8 
67 
710 
74 7 
780 


252,657,844 
291,093,933 
332,367,045 
372,275,590 
411,261.627 


30 4 
35 
400 
44 8 
49 5 


4.985 
5.388 
5.798 
6.175 
6.530 


34.805.603 
38.127.849 
41.418.626 
44.368.877 
47.054.310 


54 2 
59 3 
64 4 
69 
73 2 


224.016.035 
262.201.891 
303.319.304 
343,081.703 
381,982,017 


47 
47 


$1 under $20,000 
$1 under $25,000 
$1 under $30,000 
$1 under $50,000 
$1 under $100,000 


72.070.857 
76.014.850 
77.756.841 
79.516.678 
80.113.341 


89 3 
94 2 
964 

98 5 

99 3 


567.551.997 
654.888.801 
702.230.946 
767.193.595 
806.576.025 


68 3 
78 8 
84 5 
92 4 
97 1 


7.875 
8.615 
9.031 
9.648 
10.068 


56.112.069 
60.046.293 
61.783.153 
63.535.678 
64.129.875 


87 3 
93 4 
96 1 

98 9 

99 8 


537,709,099 
624,831,727 
672,033,726 
736,727,123 
775,945,671 


78 
It 
97 ' 


$1 under $200 000 

$1 under $500,000 

$1 under $1,000,000 

Returns with adiusted gross income 


80.223.517 
80.245.446 
80.248.081 
80.248.984 


99 4 
99 4 
99 4 
99 5 


820.938.923 
827.084.646 
828.845,129 
830,653,262 


98 8 

99 6 
99 8 

100 


10.233 
10.307 
10.329 
10351 


64.239.593 
64.261.380 
64.264.000 
64.264.896 


100 
100 
100 
100 


790,245,882 
796,349,095 
798,099,518 
799,889,867 


98 
991 
991 
1001 1, 


Ml ratutni 


I0.S92.SI7 


100.0 


•27.141.331 


- 


10.2S1 


(4.287.162 


100 


7g9.7l)&834 


■ 1 



Footnotes at em) ol table 



individual Returns/1973 • Returns Filed and Sources of Income 



Table 1.1— Selected Items, Average Income, and Average Tax. by Size and Accumulated Size of Adjusted Gross Income— Continued 



(All ligurfli are estimates based on samples money amounts are In Itiousands of dollars) 



Size and accumulated slie of 
adiusted gross Income 


All returns 


Taiable returns 


Returns 


Ailiusted tress income 


Returns 


Adfusted gross income 


Dumber 


Percent ot 
toUl 


Amount 


Percent ot 
total' 


Average 

(dollars) 


■umber 


Percent el 
total 


Amount 


Percent of 
teul- 


Cumulated From Largest Sue 
of Adjusted Gross Income 

, OOO 000 or more 


HI 


121 


131 


|4| 


IS) 


IBI 


m 


lei 


IB! 


903 

3.538 

2iMl 

I35.6<3 

732.306 

2,492 143 
4,234 134 
8,i;8 127 
17,269 128 
19,960.440 

22.921.589 
26.224 917 
29.569.11S 
33.073,237 
36.744,879 

40,661,507 
44 813,507 
48,869543 
53,654,969 
58,540030 

63,418,390 
68,671,184 
74,735.436 
80.248.984 

10.692.517 


C) 

02 
09 

3 1 
52 
10 1 
21 4 
24 7 

28 4 
32 5 
36 6 
410 
45 5 

50 4 
55 5 
60 6 
66 5 
72 5 

78 6 
85 1 
92 6 

99 5 

100.0 


1.808.133 

3.568.616 

9,714,339 

24,077,237 

63,459,667 

128,422316 
175,764,461 
263,101,265 
419,391,635 
458,377,672 

498,286,217 
539,559,329 
577,995,418 
614.809,887 
649,652,476 

682,909.938 
713.983.241 
740.326.256 
766.557,167 
788,491, 79<) 

805,566,154 
818,577.613 
827.611.769 
830.653.262 

•27.141.331 


02 
04 
12 
29 
76 

155 
212 
31 7 
50 5 
55 2 

60 
65 
69 6 
74 
78 2 

82 2 
86 
89 1 
92 3 
94 9 

97 

98 5 

99 6 
100 


2.002.362 

1.008,654 

381,448 

177,504 

86,657 

51,531 
41,511 
32,171 
24,286 
22,964 

21,739 
20,574 
19,547 
18,589 
17,680 

16.795 
15.932 
15.149 
14.287 
13.469 

12.702 
11.920 
11.074 
10.351 

I0.2SI 


896 

3.516 

25.303 

135.021 

729.218 

2,481 743 
4.218,603 
8,152,827 
17.210.586 
19.896,019 

22,846,270 
26,137,047 
29.459.293 
32.937,250 
36,562 132 

40,401.538 
44.450.586 
48.289.289 
52.721,374 
56.992.382 

60.727,528 
63,992,171 
64.199,239 
64,264,896 

64.267.162 


n 

Cl 

02 

1 1 

39 
66 
12 7 
26 8 
310 

35 5 
40 7 
458 
51 3 
56 9 

62 9 
69 2 
75 1 
82 
88 7 

94 5 
99 6 
99 9 
100 

100 


1,790,350 
3,540,772 
9,643,985 
23,944 196 
63,162744 

127,856 141 
175058.140 
262,180,768 
417.907.850 
456.808 165 

496.570.563 
537,687,976 
575,873 832 
612414 711 
646,815.853 

679.422,057 
709.729216 
734.671 594 
758.985 187 
778.204.085 

791 322163 
799,504,389 
799,831.071 
799,889,867 

799,708.834 


02 


iOO.OOO or more 


04 






00.000 or more 

iO.OOO or more _ 

:0 000 or more 












15 000 01 more 
14 000 or more 

.3,000 oc more 
; 2,000 ot more 
.1 000 Of more 
:0 000 or more 
i 000 Of more ; 




( 000 Of more „ , . 




00(1 Of more 
000 Of mofe 
mj Of more 
000 Of more 

i 000 Of more 
000 Of more 
000 Of more 
Of fnore 

,, All returns 


99 
100 
100 
100 





Tauble returns— continued 


Taiable income 


Income tai alter credits 






Total Income tai' 






Size and accumulated size ot 










































adjusted grou Income 


Amount 


Percent 

ot 

total 


Rumber 

of 
returns 


Amount 


Percent 
ol 
total 


Amount 




Percent ol - 




Average 


Total 


Taiable 
Income 


Adjusted 
gross Income 


Income tai 
(dollarsi 


Size of Adiusted Gross Income 


1101 


nil 


1121 


1131 


(141 


1151 


1161 


1171 


(181 


|IB| 






















Total 


510.646.690 


100.0 


64.261.406 


107.901.436 


100 


l06.OI3.T7t 


1000 


212 


135 


I.tl2 


adjusted gross income 


_ 


_ 


_ 


_ 


_ 


15.724 


CI 


C) 


CI 


6.939 


under SI, 000 


7.477 


('1 


65.647 


1.021 


CI 


1.046 


CI 


14 


18 


16 


.000 under S2.000 


92.575 


CI 


206.978 


13.052 


CI 


13.314 


CI 


14 4 


4 1 


64 


.000 under S3.000 


1.483.943 


03 


3.264.520 


211.228 


02 


211.497 


02 


14 3 


26 


65 


.000 under S4.000 


4.503.822 


09 


3.735.121 


667.199 


06 


667.479 


06 


14 8 


51 


179 


.000 under S5.000 


8,120,022 


16 


4.270.924 


1.265.824 


12 


1,266,039 


12 


156 


66 


296 


.000 under S6.000 


11,365.662 


22 


4.431.920 


1.820.914 




1,821,265 


1 7 


16 


75 


411 


.000 under $7,000 


12.766.666 


25 


3.838.667 


2,095,960 




2,096,245 


19 


16 4 


84 


546 


.000 under $8,000 


16.663.149 


33 


4 049,027 


2,779 756 




2,780,460 


26 


16 7 


92 


687 


.000 under S9.000 


18.622.116 


36 


3,839.344 


3.180.741 




3,182,858 


29 


17 1 


98 


829 


.000 under SIO.OOO 


19.964.622 


39 


3.624.864 


3449.325 




3,449,516 


32 


173 


100 


952 


0.000 under SI 1,000 


21.688.808 


42 


3.477.944 


3.793.877 




3,794,100 


35 


175 


10 4 


1.091 


1,000 under S12 000 


22.775.794 


45 


3.322.152 


4.006.095 




4,006.430 


37 


176 


10 5 


1.206 


2,000 under S13,000 


25.194.510 


49 


3.290.743 


4487.953 




4,488,194 


42 


178 


109 


1,364 


3.000 under SUOOO 


24.789.653 


49 


2.949.595 


4.464.437 




4,464,732 


4 1 


18 


112 


1.513 


4.000 under SI5 000 


24.643.238 


48 


2.685.378 


4.482.225 




4,482,442 


4 1 


18 2 


115 


1.669 


5.000 under S20,000 


103,600,916 


203 


9.057.604 


19.657.452 


18 2 


19,658.989 


18 2 


19 


126 


2.170 


0,000 under $25000 


61,353,440 


120 


3.934.036 


12.467.595 


116 


12,469,068 


115 


20 3 


14 3 


3.169 


5,000 under $30,000 


34,528.674 


68 


1.736.686 


7.544.353 




7,546,473 


70 


219 


160 


4.345 


0.000 under $50,000 


49.010.261 


96 


1.752.196 


12.252.701 


114 


12,259,977 


113 


25 


190 


6.996 


0.000 under $100,000 


30,852.778 


60 


593.571 


10.344.623 




10,367,467 


96 


33 6 


26 4 


17.448 


00.000 under $200,000 


11,336.250 


22 


109.392 


4.889.959 




4,922,394 


46 


43 4 


34 4 


44.864 


00.000 undei S500.000 


4.681.556 


09 


21.637 


2.439.462 




2479.842 


23 


53 


40 6 


113.822 


00.000 undei SI 000 000 


1 308 133 


03 


2 581 


779 187 


07 


800 588 


7 


61 2 


45 7 


305 568 


.000 000 or more 


1.294.625 


03 


879 


806497 


07 


837.637 


08 


64 7 


46 8 


934 863 







Footnotes at end ot table. 



6 Individual Returns/1973 • Returns Filed and Sources of Income 








Table 1.1— Selected Items, Average Income, and Average Tax. by Size and Accumulated Size of Adjusted Gross Income— Continued 






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














Taiable returns ~ continued 






Taxable income 


Incoine tai after credits 


Total income lal ' 




Sue and accumulated size o1 
























adiusled gross income 


Amount 


Parcent 

of 

total 


Number 

ol 
returns 


Amount 


Percent 
ol 
total 


Amount 




Percent ot— 




Average 

income tas 
(dollars! 






loUl 


Tauble 


Adjusted 




















income 


gross income 








IIOI 


(III 


1121 


1131 


|I4| 


1151 


|I6| 


|I7| 


iiei 


|19| 


« 


Cumulated From Smallest Size 






















1 


of Adjusted Gross Income 






















i: 


No adjusted gross income 


_ 


— 


_ 


-^ 


- 


15.724 


(■■) 


(■■) 


n 


6.939 


lU 


$1 under $1,000 


im 


(■■) 


65.647 


1.021 


n 


1.046 


(■■1 


140 


18 


16 


til 


$1 under $2,000 


100.052 


(■■) 


272.625 


14.073 


(■■) 


14.359 


('•1 


14 4 


37 


53 


V 


$1 under $3,000 


1,583,995 


03 


3.537.145 


225.301 


02 


225.856 


02 


14,3 


26 


64 


V' 


$1 under $4,000 


6,087,817 


1.2 


7.272.266 


892.500 


08 


893.335 


08 


14 7 


4 1 


123 


u 


$1 under $5,000 


14,207,839 


2 8 


11.543.190 


2.158.324 


20 


2.159.374 


20 


152 


53 


137 


W 


SI under $6,000 


25.573,500 


50 


15.975.110 


3.979.238 


37 


3.980.639 


37 


156 


61 


249 


r 


$t under $7,000 


38.340.166 


75 


19.813.777 


6.075.198 


56 


6.076.884 


56 


158 


6 7 


307 


I 


$1 under $8,000 


55,003,315 


10 8 


23.862.804 


8.854,955 


82 


8.857.344 


82 


161 


74 


371 


i 


$1 under $9,000 


73.625.431 


14 4 


27.702.148 


12.035.696 


112 


12.040,202 


11 1 


16,4 


79 


435 


(1 


$1 under $10,000 


93.590.054 


18 3 


31,327012 


15.485.022 


14 4 


15.489,719 


14 3 


166 


83 


494 


( 


$t under $11,000 


115.278.862 


22 6 


34.804.956 


19.278.899 


179 


19.283.819 


178 


167 


86 


554 


It 


$1 under $12,000 


138.054.656 


27 


38,127,108 


23.284.993 


216 


23.290.249 


215 


169 


89 


611 


Hi 


$1 under $13,000 


163.249.166 


32 


41.417,851 


27.772.946 


25 7 


27.778.442 


25 7 


170 


92 


671 


lii 


$1 under $14,000 


188.038.819 


36 8 


44.367.446 


32.237.383 


29 9 


32.243.174 


29 8 


17 1 


94 


727 


111 


$1 under $15,000 


212,682.057 


416 


47.052.824 


36.719.608 


34 


36.725.617 


34 


173 


96 


780 


CI 


$1 under $20,000 


316.282.972 


61 9 


56,110,428 


56.377.060 


52 2 


56.384.606 


52 2 


178 


10 5 


1.005 


e 


$1 under $25,000 


377.636.413 


74 


60,044 464 


68.844.655 


63 8 


68.853.674 


63 7 


182 


110 


1.147 


D 


$1 under $30,000 


412.165,087 


80 7 


61.781.150 


76,389.009 


70 8 


76.400.147 


70 7 


185 


114 


1.237 


IS 


$1 under $50,000 


461.175,348 


90 3 


63.533.346 


88.641,710 


82 2 


88.660.123 


82 


192 


12 


1.395 


11 


$1 under $100,000 


492.028.126 


96 4 


64.126.917 


98.986,333 


91 7 


99.027.591 


916 


20.1 


12 8 


1.544 


IK 


$1 under $200,000 


503.364.377 


98 6 


64.236.309 


103.876.291 


96 3 


103.949.984 


96 2 


20 7 


13 2 


1.618 


1) 


SI under S500.000 


508.045.933 


99 5 


64.257.946 


106.315.753 


98 5 


106.429.827 


98 5 


20 9 


13 4 


1.656 


11 


SI under SI. 000,000 


509.354.066 


99 7 


64.260.527 


107,094,939 


99 3 


107.230.415 


99 2 


21 1 


13 4 


1.669 




Returns with adjusted gross income 


510.648.690 


100 


64.261.406 


107,901.437 


100 


108.068.052 


100 


212 


13 5 


1.682 


> 


All returns 


510.648.690 


1000 


64.261.406 


107.901.438 


100 


IOt.OI3.T76 


100 


21 2 


13.5 


1.612 


t 

11 


Cumulated From Largest Size 






















11 
t 


of Adjusted Gross Income 






















1 


$1,000,000 or more 


1.294.625 


03 


879 


806.497 


07 


837,637 


08 


64 7 


46 8 


934,863 


« 


$500,000 Of more 


2.602.758 


05 


3.460 


1.585.684 


15 


1.638.225 


15 


62 9 




465.934 


IS 


$200,000 or more 


7.284.314 


14 


25.097 


4,025.146 


37 


4,118.068 


38 


56 5 




162.750 


« 


SIOO.OOO or more 


18.620.564 


36 


134.489 


8.915.104 


83 


9.040,461 


84 


48 6 




66.956 


1' 


$50,000 or more 


49,473.342 


97 


728.060 


19,259.727 


178 


19.407,928 


180 


39 2 




26.615 


II 


$30,000 or more 


98.483.603 


193 


2.480.256 


31.512.428 


29 2 


31,667.905 


29 3 


322 




12.760 


B 


$25,000 Of more 


133.012.278 


26 


4,216.942 


39.056.781 


36 2 


39.214.378 


36 3 


29 5 




9.296 


11 


$20,000 or more 


194.365.718 


38 1 


8,150.978 


51.524.376 


47 8 


51.683.446 


478 


26 6 




6.339 




$15,000 Of more 


297 966 634 


58 4 


17,208,582 
19.893.960 


71.181,829 
75.664.054 


66 
70 1 


71.342,435 
75.824.878 


66 
70 2 


23 9 
235 




4.145 
3.811 


1! 


$14,000 or more 


322!609!872 


63 2 


ID 


$13,000 or more 


347.399.525 


68 


22.843.555 


80.128.491 


74 3 


80.289.610 


74 3 


231 




3.514 


III 


$12,000 or more 


372.594.034 


73 


26.134.298 


84.616.443 


78 4 


84.777.803 


78 4 


228 




3.244 


II 


$11,000 or more 


395.369.828 


774 


29.456.450 


88.622.538 


82 1 


88.784.233 


82 1 


22 5 




3.014' 


II 


$10,000 Of more 


417.058.637 


81 7 


32.934.394 


92.416.415 


85 6 


92.578.333 


85 7 


222 




2.811 


f 


$9,000 or more 


437.023.259 


85 6 


36.559.258 


95,865 741 


88 8 


96,027.850 


88 8 


22 




2.626 





$8,000 Of more 


455.645.375 


89 2 


40.398.602 


99.046 482 


918 


99,210,708 


918 


21 8 




2.456 


(1 


$7,000 OF more 


472,308.524 


92 5 


44.447,629 


101,826,238 


94 4 


101,991.168 


94 4 


216 




2.294 


1 


$6,000 or more 


485.075.190 


95 


48.286.296 


103,922.198 


96 3 


104.087.412 


96 3 


21 5 




2 155 


IT 


$5,000 or more 


496,440.852 


97 2 


52.718.216 


105,743,113 


98 


105.908.677 


98 


213 




2.009 


1 


$4,000 or more 


504,560.873 


98 8 


56.989,140 


107,008937 


99 2 


107.174.716 


99 2 


212 




1.881 


1 


$3,000 or more 


509.064,696 


99 7 


60.724,261 


107,676,136 


99 8 


107.842.196 


99 8 


212 




1.776 




$2,000 or more 


510,548,638 


100 


63.988.781 


107,887,364 


100 


108.053.693 


100 


212 




1.689 


n 


$1,000 or more 


510,641,213 


100 


64,195.759 


107,900,416 


100 


108,067.006 


100 


212 




1.683 


1? 


$1 or more 


510,648.690 
510.641.690 


100 
1000 


64.261.406 
64.261.406 


107.901.437 
107.901.438 


100 
1000 


108,068.052 
IOt.0S3.TT6 


100 
100 


212 
21.} 


13.5 


1.682 
1,662 


1 


All returns 




■Percents are based on total adjusted gross income o 


$830,653,262 instead of adjusted gro 


ss income less delicil ol S827. 148.338 












t 


^Percents are based on total adjusted gross income o 


J799,889.867 instead ol adjusted gre 


ss income less deticit ol S799.708.835 














^Income tat atlei credits plus additional tax for tax p 


elerences 
















'Adjusted gross income less deficit 


















■'Less than 05 percent 


















NOTE Detail may not add to total because of roundm 

























Individual Returns/1973 • Returns Filed and Sources of Income 






7 


Table 1.2.— Adjusted Gross Income, 


Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross 


ncome by Marital Status 




l«ll tigures 


are estimates based on samples 


money amounts 


are in thousands ot dollars 1 












SIzfl 01 idlusted gross Income 


All roturns 




Adiusled 






Taiable income 


Income tai after credits 


Total income tat 


Number ol 


tross 


lout 


Eiemptlons 
















roturns 


Income 
less 
detlclt 


deductions 


(amount) 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


ntorm. lolil 


(1) 


121 


(31 


(4) 


IS) 


(6) 


17) 


II) 


191 


(101 


80.692.517 


127.141.331 


110.649.610 


157,262.527 


64.673.050 


511,929.462 


64.261.406 


107.901.436 


64.267.162 


ioi.oi3.i;< 


Id adjusted gross income 


443.603 


"3.504,924 


_ 


863.780 


_ 




_ 


- 


2266 


15724 


A under {1.000 


5.513.548 


3.041.493 


6.897.278 


5.016.222 


65.647 


7,477 


65,647 


1,021 


65.657 


1.046 


.1,000 under J?, 000 


6 064 252 


9.034.156 


7 675 089 


6 280 254 


207 050 


92,589 


206,978 


13 052 


207 068 


13 314 


.2,000 under $3,000 


5^252794 
4,878.360 
4.885.061 


13'oir458 
17.074.365 
21.934.622 


6.791.346 
6.559.747 
6.714.457 


6.607.540 
7,000.183 
7.501.213 


3.287^808 
3.794.151 
4.335.013 


1,493^369 
4,538,194 
8,196,698 


3264^520 
3,735,121 
4,270,924 


211 228 

667,199 

1,265,824 


3.264!643 
3735,146 
4,271.008 


211497 


.3 000 under J4 000 


667 479 


.4,000 under SSOOO 


1,266.039 


:5.000 under $6,000 


4.785.426 


26.230.912 


6.974.131 


8.154.330 


4.492.941 


11,436,477 


4,431,920 


1.820.914 


4,432.085 


1.821.265 


;6.000 under JIOOO 


4.056.036 


26.343.014 


6.179.355 


7.464.836 


3.886.331 


12,860,071 


3,838,667 


2.095.960 


3.838,703 


2.096.245 


,7,000 under $8,000 


4.152.000 


31.073.303 


6.533.165 


7.873.565 


4.081.032 


16,751,495 


4,049,027 


2.779.756 


4,049,048 


2.780,460 


,8,000 under $9,000 


3.916.628 


33.257.463 


6.772.726 


7.894.571 


3.860.663 


18,675,279 


3,839,344 


3,180.741 


3,839,406 


3 182,858 


,9,000 under $10,000 


3.671,642 


34.842.589 


6.939.258 


7.925.518 


3.645.059 


20,049,465 


3,624,864 


3,449,325 


3,624,882 


3449516 


.10.000 under $11,000 


3,504,122 


36.814.469 


7.212.288 


7.863.398 


3.492.595 


21,754 194 


3,477,944 


3,793,877 


3,477,957 


3,794,100 


.11.000 under $12,000 


3,344,198 


38.436.089 


7.587.048 


8.002.398 


3.336.483 


22,855,940 


3,322,152 


4,006,095 


3,322,246 


4.006.430 


.12.000 under $13,000 


3,303,328 


41.273.112 


8.007.530 


8.031.846 


3.298.025 


25.242,242 


3,290.743 


4,487,953 


3,290,777 


4.488.194 


113.000 under $14,000 


2,961,149 


39.908.544 


7.723.227 


7.357.047 


2.957.933 


24,843,992 


2.949.595 


4 464 437 


2,950.251 


4.464.732 


114.000 under $IS,000 


2.691,312 


38.986.038 


7.384.791 


6.948.037 


2.688.438 


24,667,677 


2.685.378 


4.482.225 


2.685.433 


4.482.442 


;15,000 under $20,000 


9.091.001 


156.290.370 


28.542.698 


24:023.504 


9.078.369 


103,804,701 


9.057.604 


19.657.452 


9.057.759 


19.658.989 


.20.000 under $25 000 


3.943.993 


87.336.804 


15.231.853 


10.699.042 


3.939.568 


61,429,586 


3.934.036 


12,467.595 


3934.224 


12.469.068 


.25,000 under $30,000 


1.741.991 


47.342.145 


8.024.121 


4.707.966 


1.741.018 


34,615,204 


1.736.686 


7.544,353 


1 736.860 


7 546.473 


.30,000 under $50,000 


1.759.837 


64.962.649 


11.011.544 


4.919.339 


1.755.252 


49,087,092 


1,752.196 


12,252701 


1,752,525 


12.259,977 


.50,000 under $100,000 


596.663 


39.382.429 


6.775.056 


1.744.910 


594.842 


30,895,732 


593,571 


10,344623 


594,197 


10,367 467 


100,000 under $200,000 


110.176 


14.362.899 


2.724.828 


314.654 


109.631 


11,344.352 


109,392 


4,889959 


109,718 


4,922,394 


.200.000 under $500,000 


21.929 


6.145.723 


1.417.309 


59.132 


21.720 


4.684.335 


21,637 


2,439462 


21,787 


2,479,842 


.500.000 under $1,000 000 


2.635 


1.760.483 


449.085 


6.899 


2.596 


1.308.214 


2,581 


779,187 


2,620 


800,588 


.1.000.000 or more 


903 


1.808 133 


521.680 


2.343 


885 


1 295,087 


879 


806497 


896 


837637 


ibis rsturnj. totll 


S4.267.I62 


799.101.134 


156.119.166 


132.406.765 


64.262.131 


510.641.690 


64.261.406 


107.901.436 


64.267.162 


101.013.776 


lo adiustcd gross income 


2.266 


-181.032 


_ 


5.749 


_ 


_ 


_ 


_ 


2.266 


15.724 


;l under $1,000 


65657 


58.796 


2.591 


48.947 


65.647 


7,477 


65.647 


1.021 


65.657 


1.046 


1.000 under $2,000 


207.068 


326.681 


77.679 


157.643 


206.978 


92,575 


206.978 


13.052 


207.068 


13,314 


.2.000 under $3,000 


3.264.643 


8.182.226 


4.084.232 


2.615.221 


3.264.520 


1,483,943 


3.264.520 


211.228 


3.264.643 


211,497 


13.000 under $4,000 


3.735.146 


13.118.078 


4.808.133 


3.806.605 


3.735.121 


4,503,822 


3,735,121 


667 199 


3735,146 


667,479 


14.000 under $5,000 


4.271.008 


19.218.898 


5.609.608 


5.490.394 


4.270924 


8,120,022 


4,270924 


1.265,824 


4,271,008 


1,266039 


IS.OOO under $6,000 


4.432.085 
3.838.703 
4.049.048 


24.313.593 
24.942.378 
30.307.159 


6.079.252 
5.633.829 
6.230.062 


6.870.601 
6.542.126 
7.414.467 


4.431.920 
3.838,669 
4,049,027 


11,365,662 
12,766666 
16,663,149 


4,431920 
3,838,667 
4,049,027 


1,820,914 
2,095,960 
2,779,756 


4,432,085 
3,838,703 
4.049.048 


1 821 265 


6 000 under $7 000 


2 096 245 


7.000 under $8,000 


2 780,460 


8.000 under $9,000 


3.839.406 


32.606.204 


6.451.705 


7.532.874 


3,839.348 


18,622,116 


3,839,344 


3,180,741 


3.839.406 


3,182,858 


9.000 under $10,000 


3.624.882 


34.401.142 


6.711.651 


7.724.880 


3,624,876 


19,964,622 


3,624,864 


3,449,325 


3.624.882 


3449,516 


10.000 under $11,000 


3.477.957 


36.540.879 


7.090.877 


7.761.334 


3,477,952 


21688,808 


3,477,944 


3,793,877 


3.477.957 


3,794 100 


11.000 under $12,000 


3.322.246 


38.185.857 


7.486.356 


7.924.104 


3,322 179 


22 775,794 


3,322,152 


4,006,095 


3,322.246 


4006,430 


12.000 under $13,000 


3.290.777 


41.117.412 


7.939.164 


7.983.857 


3,290,768 


25,194,510 


3,290,743 


4,487,953 


3,290.777 


4488,194 


13.000 under $14,000 


2.950.251 


39.762.399 


7.656.397 


7.318.716 


2,949,599 


24,789,653 


2,949,595 


4 464,437 


2.950.251 


4 464 732 


,14.000 under $15,000 


2.685.433 


38.900.314 


7.333.894 


6.924.163 


2,685,383 


24643,238 


1685,378 


4482,225 


2,685.433 


4482,442 


15000 under $20,000 


9.057.759 


155.727.082 


28.218.800 


23.908.547 


9,057,642 


103,600916 


9,057 604 


19,657,452 


9.057,759 


19,658,989 


;20 000 under $25 000 


3.934.224 


87.122.628 


15.101.382 


10.669.320 


3,934.064 


61,353,440 


3 934 036 


12,467,595 


3,934,224 


12 469,068 


;25.000 under $30 000 


1.736.880 


47.201.999 


7.984.760 


4.690.195 


1,736,769 


34,528,674 


1,736,686 


7,544,353 


1,736,860 


7,546,473 


130.000 under $50,000 


1.752.525 


64.693.397 


10.790.210 


4.897.937 


1,752.295 


49,010.261 


1,752,196 


12,252,701 


1,752,525 


12,259,977 


150.000 under $100,000 


594.197 


39.218.548 


6.635.438 


1.737.762 


593.772 


30.852.778 


593,571 


10,344,623 


594,197 


10,367,467 


1100.000 under $200 000 


109.718 


14.300.211 


2.659.956 


313.417 


109.516 


11 336.250 


109,392 


4,889,959 


109,718 


4,922,394 


1200.000 under $500,000 


21.787 


6.103.213 


1.369.568 


58.746 


21.687 


4 681.556 


21,637 


2,439,462 


21,787 


2,479,842 


1500.000 under $1,000,000 


2.620 


1.750.422 


437.126 


6.861 


2,593 


1.308.133 


2,581 


779,187 


2,620 


800,588 


i 1.000. 000 or more 


896 


1.790.350 


496.496 


2.319 


882 


1.294625 


879 


806,497 


896 


837,637 


ll lontjubls fsturns 


1(,4:S.42S 


27.439.503 


23.760.443 


24.655.743 


410.919 


1.210.771 


_ 


— 


- 


- 


returns. summar> 






















Jeturns under $5,000 


27.037.618 


60.591.170 


34.637.916 


33.269.192 


11.689.669 


14328327 


11,543,190 


2 158,324 


11,545,788 


2,175099 


lelurns $5,000 under $10,000 


20.581.732 


151.747.280 


33.398.635 


39.312.821 


19.966,026 


79772,786 


19 783,822 


13,326,698 


19,784,124 


13,330,344 


leturns $10,000 under $15,000 


15.804.109 
17.269.128 


195.418.252 
419.391.635 


37.914.884 
74.698.175 


38.202.725 
46.477.788 


15,773,474 
17,243,881 


119,364,045 
298,464,304 


15 725,812 
17,208,582 


21,234,586 
71,181,829 


15,726,664 
17,210.586 


21,235,898 


ieturns $15,000 or more „ 


71,342.435 


Footnotes at end ot tat}le 























8 Individual Returns/1973 • Returns Filed and Sources of income 

Table 1.2.— Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Income by Marital Status— Continue 

[All figures are estimates based on sainples— money amounts are In thousanils of dollars! 



Size of adjusted iross income 



loint returns of husbands and wives 



Number of 
returns 



«d|usted 

fross 

income 

less 

deficit 



Total 
deductions 



Eiomptions 
(amount) 



Taiable Income 



Number of 
returns 



Income tai after credits 



Number of 
returns 



Total income tai 



Number ot 
returns 



All returns, total 

No adjusted gross income 
SI under SI.OOO 
Sl.OOO undei S?.000 
S2.000 ondei (3.000 
S3.000 under S4.000 
Sl.OOO under SS.OOO 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
S9.000 undei SIO.OOO 

$10,000 under SI 1.000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 undei $11,000 
$14,000 under $15,000 

$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
S30.000 under $50,000 
$50,000 under $100,000 

$100,000 under $200,000 
$200,000 undei $500,000 
$500,000 undei $1,000,000 
$1,000,000 01 moie 

Taiable returns, total 

No adjusted gross income 
$1 under Sl.OOO 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under S5.000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under S9.000 
S9.000 undei $10,000 

$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
S13.000 under SI4.000 
$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 undei $500,000 
$500,000 undei $100,000 
$1,000,000 or more 

Total nontjiablo returns 

All returns, summary 
Returns under $5,000 
Returns $5,000 under SIO.OOO 
Returns $10,000 under $15,000 
Returns $15,000 or moie 



(12) 



(19) 



43.S4S.I72 

251.850 

307.522 

655.710 

1,015,983 

1,229,306 

1.558,37; 

1.824,449 
1.800,871 
2,116,994 
2,150,826 
2,357,878 

2,457.141 
2.550.532 
2.635.274 
2.445.683 
2.361.200 

8.279.331 
3.715.262 
1.631.025 
1.627.917 
549.772 

100.213 

19.153 

2.186 

717 



59.486 

434.714 

1.085.258 

1.536.420 
1,595.395 
2,027,585 
2.086.672 
2 311.980 

2.432.819 
2.532.958 
2.623.307 
2.435.732 
2.355.548 

8.253.054 
3.707.991 
1.626.226 
1,622.034 
547.627 

99.837 

19.043 

2.175 

710 

4.24S.0U 

5,018.748 
10.251.018 
12.449.830 
15.925.576 



e32.S32,329 

-2.847.982 
166.555 
1.016.159 
2.562.948 
4.321.801 
7.005.395 

10.008.066 
11.718.049 
15.851.649 
18.273,565 
22.381.312 

25.825.385 
29.312.014 
32.939.084 
32.969.062 
34.207.680 

142.542.853 
82.304,457 
44.328.468 
60.090.222 
36.295.275 

13.050.320 
5.343.082 
1.462.243 
1.404.667 

G20.230.e09 

-161.919 

885 

169.536 
1.560.831 
4.907.327 

8.439.782 
10.392.007 
15.186.544 
17.732.973 
21.948.185 

25.570.824 
29.111.751 
32.790.689 
32.835.839 
34.125.204 

142.099.678 
82,146.401 
44.197,648 
59.873,677 
36.151.718 

12,999,042 
5,310.183 
1.454.921 
1.386.883 

12.301.720 



12.224.877 
78.232.641 
155.253.224 
386.821.588 



415.951 

910.251 

1.369.891 

1.752.468 

2.316.220 

2.879.446 
3.010.702 
3.567.645 
4.023.863 
4.699.093 

5.279.290 
5.947.514 
6.525.658 
6.436.683 
6.583.016 

26.100.084 
14.334.878 

7.530.744 
10.092.208 

6.156.779 

2.415.220 

1.189.282 

364.848 

389.142 



72.700 

582.480 

1.496.130 

2,215,416 
2,491.905 
3.294.358 
3.773.675 
4.478.666 

5.176.796 
5.869.117 
6.459.028 
6.388.895 
6.533.071 

25.903.336 
14.265.481 
7.497.496 
9.946.182 
6.036.257 

2.361.881 

1.152.158 

356.953 

363.958 

7,573.715 

6.764.781 
18,180,750 
30,772,162 
68.573.185 



673.599 
741.937 
1.585.257 
2.481.487 
3.035.816 
3.956.309 

4.716.552 
4.953.778 
5.559.611 
5.801.443 
6.412.715 

6.629.682 
7.075.723 
7.205.098 
6.731.987 
6.536.634 

22.990.429 
10.389.700 
4.557.111 
4.729.328 
1.673.602 

299.780 
55.092 
6.236 
2.084 

I0t.20(.l4l 

5,373 

949 

91.097 

741.514 

2.324.300 

3.647.953 
4.073.679 
5.166.523 
5.504.467 
6.212.725 

6.529.517 
7.011.072 
7.157.790 
6.695.507 
6.513.715 

22.885.859 
10.363.832 
4.540.146 
4.711.496 
1.666.954 

298.653 
54.753 
6.207 
2.060 



12.4 74.406 
27,444,098 
34,179,124 
44.703.362 



39.700.8 1 a 



CI 

60,410 

451,526 

1.122.586 

1.595.016 
1.640.237 
2.056.478 
2.107.602 
2.331.530 

2.447.084 
2.545.504 
2.629.971 
2.443.415 
2.358.369 

8.272.552 
3.713,270 
1.630.246 
1.624.677 
548.262 

99.761 

18.991 

2.157 

703 

39.394.723 



59.371 

434.691 

1.085.239 

1.536.282 
1.595.361 
2.027,565 
2.086.614 
2,311,974 

2.432,814 
2.532.914 
2.623.298 
2.435.083 
2.355.538 

8.252.943 
3.707.836 
1.626.143 
1.621.811 
547,294 

99,663 

18,963 

2.155 

700 

300.095 

1.634.993 
9,730.863 
12,424,343 
15,910,619 



391.626,686 



(•) 

6.841 

241.786 

1,123.259 

2,644.232 
3,910,245 
6,798,211 
8.506.721 
11.336.959 

13.928.225 
16.297.030 
19.216.833 
19,808.086 
21,101.610 

93.500,186 
57.593,555 
32,245,395 
45.294.775 
28.493.574 

10.352.041 
4,110,286 
1,092.931 
1,023.837 

397.513.9IS 



6.748 
237.306 
1.087.386 
2,578.117 
3,826,666 
6,726.071 
8.455.323 
11.256 805 

13.864.652 
16,231,755 
19,173.989 
19.753.769 
21.078.529 

93.311.511 
57,518.454 
32,161.493 
45.220,591 
28.454.635 

10.345.544 
4.108,272 
1.092.877 
1,023,375 

1,112,752 

1,371,933 
33,196,369 
90,351,784 
273.706,581 



39.394,011 



(•) 

59.371 

434.691 

1.085.239 

1.536.282 
1,595.359 
2.027.565 
2.086.610 
2.311.962 

2.432.806 
2.532,910 
2.623,273 
2,435.081 
2,355,533 

8,252.905 
3,707.813 
1626.085 
1.621.714 
547,104 

99,552 
18,913 
2,144 



59,371 

434,691 

1.085.239 

1.536.282 
1.595.359 
2,027,565 
2.086,610 
2,311.962 

2.432.806 
2.532,910 
2,623,273 
2.435,081 
2,355,533 

8.252.905 
3,707 813 
1.626,085 
1,621,714 
547,104 

99.552 

18,913 

2,144 

698 



1.579,772 
9,557 778 
12,379.603 
15,876.928 



942 
33.210 
152,999 

367,749 

555,834 

1,016,002 

1.319.011 

1.806.212 

2.275.891 
2,708,317 
3271,893 
3,430,624 
3,731.720 

17.379.707 
11.555,854 

6.938,330 
11.140.625 

9,438.709 

4,416.825 

2,111,038 

646,292 

628,176 

W.92S,9lt 



942 
33.210 
152.999 

367.749 

555.834 

1.016.002 

1.319.011 

1.806.212 

2.275.891 
2.708.317 
3.271.893 
3.430.624 
3.731,720 

17.379.707 
11.555,854 

6.938.330 
11,140.625 

9.438.709 

4,416.825 

2.111.038 

646.292 

628.176 



187,157 
5.064,808 
15,418,444 
64,265,557 



39.399.109 
1.992 



59.486 

434.714 

1.085.258 

1,536.420 
1.595.395 
2.027.585 
2.086.672 
2.311.980 

2.432.819 
2.532.958 
2.623.307 
2.435.732 
2.355.548 

8,253.054 
3,707.991 
1,626,226 
1,622.034 
547,627 

99.837 

19.043 

2.175 

710 



1,992 

546 

59,486 

434.714 

1.085.258 

1.536.420 
1.595.395 
2.027.585 
2.086.672 
2311.980 

2,432.819 
2.532.958 
2.623.307 
2.435.732 
2.355,548 

8.253.054 
3.707.991 
1.626.226 
1.622,034 
547.627 

98.837 

19043 

2.175 

710 



1,581,996 
9,558,052 
12,380,364 
15.878.697 



■5,013,1 

13,7 



1,1 
33,( 
153.1 

367.! 

556.( 
1,016.1 
1.321.1 
1.806.1 

2.276.; 
2.708,! 
3.272.' 
3.430.1 
3.731.1 

17.381. 
11.557, 

6.940. 
11,147. 

9,457. 

4.444.: 

2.146. 

664.1 

654. 

15,011,: 



1, 
33.. 
153. 

367.' 
556.1 

1.016. 

1.321. 

1806. 

2.276. 
2.708. 
3.272. 
3.430. 
3.731. 

17.381. 
11.557. 

6.940. 
11.147. 

9.457. 

4.444. 
2.146. 

664. 

654. 



201. 
5.068. 
15.419. 
64.394,1 



Footnotes at end oi table 



Individual Returns/1973 • Returns Filed and Sources of Income 9 

ible 1.2.— Adjusted Gross Income. Total Deductions. Exemptions, and Tax Items by Size of Adjusted Gross Income by Marital Status -Continued 

lAII figures are estimates based on umples money amounts are m thousands ot dollars I 



Size ot adjusted gross income 



Separate returns ot husttands and wives 



Number ot 
returns 



Adjusted 
gross 

income 
less 

dellcn 



Total 
deductions 



Eiemptions 
(amount) 



Taiable income 



Number ot 
returns 



Income tji after credits 



Number ot 
returns 



Total Income tai 



Number of 
returns 



(221 



(20 



(211 



(2SI 



returns, total 

No adiusted gross income 
SI under {1.000 

51 000 under S2.000 

52 000 under J3,000 
S] 000 under S4.000 
S4 000 under SVOOO 

SS.OOO under $6,000 
S6.000 under (7.000 
S'.OOO under {8.000 
18 000 under {9.000 
(9.000 under (10.000 
(10000 under (11.000 
[II 000 under (12.000 
ll?.000 under (13.000 
13 000 under (14.000 
(14000 under (15.000 

(IS.OOO under (20.000 
'* (20.000 under (25.000 

(25.000 under (30.000 
'> (30.000 under (50.000 

150.000 under (100 000 

ilOO.OOO under S200000 
* 1200.000 under (500.000 

1500.000 under (1.000.000 

(1.000.000 or more 
III 

able returns, total 

adjusted gross income... 

(1 under Sl.OOO 

11.000 under S2.000 

9 (2.000 under (3.000 

in (3.000 under (4.000 

);| (4.000 under (5.000 

^ tS.OOO under S6.000 

III (6.000 under S7.000 

la (7.000 under (8.000 

Hi 18.000 under (9.000 

(9.000 under (10.000 

» 110.000 under (11.000 

.VI (11.000 under (12.000 

" (12.000 under (13.000 

113.000 under (14.000 

(14.000 under (15.000 



(15.000 under (20.000 
(20 000 under (25,000 
125.000 under (30 000 
(30.000 under (50.000 
[50.000 under (100000 



:<> [100.000 under S200 000 
H* 1200.000 under S500.000 
» (500.000 under (1000000 
[1.000.000 or more 

al flofltaiable returns 

returns, summary 
S (elurns under (5.000 
III telurns (5.000 under (10.000 

ielurns (10.000 under (15000 
" lelurns (15 000 or more 



2.331.791 



241.371 
206.289 
231.687 

218.109 
166.971 
190,696 
125.149 
134.666 

77.170 
75.935 
53.302 
33.358 
25.657 

55,181 
14.771 
5.115 
7.106 
1.906 

435 
178 
36 
28 



168.896 
160.651 
224.606 

204.714 
164.774 
186.766 
121.644 
134.240 

77.170 
75.935 
53.149 
33.351 
25.577 

55.088 
14.721 
5.102 
7.057 
1.858 

424 
172 
35 
28 



1.153.029 
835.591 
265.422 
84.756 



13.390.117 

-65.713 

510.490 

592.883 

717.131 

1.040.596 

1.193.724 
1.072.200 
1.423.572 
1.060.631 

1.277.254 

810.464 
871.802 
665.277 
446.047 
371.568 

927.759 
328.196 
140.711 
260.260 
119.254 

56.262 
51.032 
23.740 
95.747 

t3.227.S62 

-2.085 

203.735 

418.491 

563.734 

1.010.258 

1.123.401 
1.058.355 
1.393.567 
1.031.657 
1.273.000 

810.464 
871.802 
663.427 
446.047 
370.411 

926.231 
327.126 
140.347 
258,400 
116,149 

54,734 
49.438 
23.126 
95.747 

7i3.32e 

2.795.386 
6.027.382 
3.165.158 
2.002.960 



163.035 
150.562 
174,204 

213.587 
183.990 
238.914 
183.630 
208.888 

126.134 
128.218 
111.291 
84.742 
73.947 

156.744 
67.192 
38.953 
48.894 
24.034 

16.064 
18.750 
8.212 
31.345 



100.381 
113.295 
168.432 

187.615 
180.287 
232.379 
169.105 
207.114 

126.134 
128.218 
110.331 
84.742 
73.700 

155.359 
67.008 
38.893 
48.177 
22.991 

14616 
16.988 
6.511 
31.345 

399.110 

782.050 

1.029.010 

524.332 

410.187 



3.593.741 

16.849 



345.495 
337.175 
335.012 

388.105 
278.634 
339.133 
246.398 
175.665 

130.869 
119.054 
89.058 
53.334 
45.241 

96.663 
25.994 

9.595 
15.741 

2.920 

660 
293 
52 
38 



47 

94.700 

161.122 
183.273 
306.643 

317.382 
267.600 
312.729 
220.840 
175.346 

130.869 
119.054 
88.700 
53.334 
45.151 

96468 
25.807 

9.548 
15.602 

2.835 

651 
282 
50 
38 



1.576.293 

1.427.935 

437.556 

151.955 



172.290 
161.192 
225.268 

204.714 
164.969 
186.765 
121.644 
134.541 

77.170 
75.935 
53.302 
33.357 
25.657 

55133 
14.769 
5.113 
7.097 
1.894 

423 
168 
34 
28 

1.140.129 



168.896 
160.651 
224.606 

204,714 
164.774 
186.765 
121.644 
134.240 

77.170 
75.935 
53.149 
33.357 
25.577 

55.088 
14.719 
5.100 
7.057 
1.854 

422 
168 
34 
28 

S.S97 

683.702 
812.633 
265.421 
84.659 



159.355 
267.859 
535.885 

618.405 
610.603 
848569 
641,712 
892,914 

553,461 
624,529 
464,928 
307,981 
252,381 

674,948 
235.113 

92.235 
195.662 

92.545 

39.617 
32.741 
16.590 
64.364 



46.182 

156.688 
267.167 
535.183 

618.405 
610.468 
848.569 
641 712 
890.540 

553.461 
624.529 
464.396 
307.981 
251.560 

674 404 
234.414 

91.978 
194.622 

90 443 

39,493 
32.741 
16.590 
64.364 

12.703 

1.009.296 
3612,202 
2.203.278 
1.443.816 



168.896 
160.651 
224.606 
204.714 
164,774 
186,765 
121,644 
134,240 

77.170 
75.935 
53,149 
33.357 
25.577 

55,088 
14,719 
5,100 
7.057 
1.854 

422 
168 
34 
28 



168.896 
160651 
224.606 

204.714 
164.774 
186.765 
121.644 
134.240 

77.170 
75.935 
53.149 
33.357 
25.577 

55088 
14.719 
5.100 
7.057 
1.854 

422 
168 
34 
28 



679.033 
812.137 
265.188 
84.470 



1.719.2(2 



22.966 
40.546 
86.983 

103.820 
106.213 
153.025 
118.644 
174.861 

110.598 
129.289 
97.458 
66.053 
55.990 

161.829 
61.249 
26.586 
64.537 
37.924 

20.376 
19.361 
9.963 
44 462 



22.966 
40.546 
86.983 

103.820 
106.213 
153.025 
118.644 
174.861 

110.598 
129.289 
97.458 
66.053 
55.990 

161.829 
61.249 
26.586 
64.537 
37.924 

20.376 
19.361 
9.963 
44.462 



157.024 
656.564 
459.389 
446.287 



168.896 
160.651 
224.606 

204.714 
164.774 
186.766 
121.644 
134.240 

77.170 
75.935 
53.149 
33.358 
25.577 

55.088 
14.721 
5.102 
7.057 
1.858 

424 
172 
35 
28 



168.896 
160651 
224.606 

204.714 
164.774 
186.766 
121.644 
134.240 

77.170 
75.935 
53.149 
33.358 
25.577 

55.088 
14.721 
5.102 
7.057 
1.858 

424 
172 
35 
28 



679,054 
812.138 
265.189 
84.485 



(301 



1.722,014 
156 



22.966 
40.546 
87.001 

103.820 
106.213 
153.217 
118644 
174.861 

110.598 
129.289 
97.458 
66.090 
55.990 

161.829 
61.267 
26.589 
64.566 
38.106 

20.809 
19.752 
10.057 
45.681 

1.722.034 



22966 
40.546 
87.001 

103.820 
106.213 
153.217 
118.644 
174.861 

110.598 
129.289 
97458 
66.090 
55990 

161.829 
61.267 
26.589 
64 566 
38.106 

20.809 
19.752 
10.057 
45.681 



157.198 
656.755 
459.426 
448.657 



Footnotes at end of table 



to Individual Returns/1973 • Returns Filed and Sources of Income 

Table 1.2.— Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Income by Marital Status— Continue 



[All figures are estimates based on samples— money amounts are In thousands ot dollarsi 



Size o1 adjusted gross income 



flelurns ol heads ol households 



Number ot 
returns 



Adjusted 

gross 

income 

less 

deficit 



Total 
deductions 



Eiemptions 
(amount) 



Number of 
returns 



Income tai after credits 



Number of 
returns 



Total income tai 



Number of 
returns 



All returns, total 

No aOiusted gioss income 
SI undei SI. 000 
SI.OOO under S2.000 
S2.000 under S3.000 
$3,000 under S4.000 
$4,000 under S5.000 

$i,000 under $6,000 
$e,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under SIO.OOO 

$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 

Taiable returns, total 

No adiusted 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 

SIO.OOO 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 
SI. 000. 000 or more 

Total nontaiable returns 

All returns, summary 
Returns under $5,000 
Returns $5,000 under $10,000 
Returns SIO.OOO under $15,000. 
Returns $15,000 or more 



(321 



22.977 
94.537 
252.103 
301.353 
453.568 
482.924 

560.252 
415.629 
408.698 
376.549 
261.381 

196.996 
153.843 
143.631 
112.655 
53.716 

147.490 
42.916 
20.869 
20.378 
7.640 

1.611 

400 

75 

23 

3.696.03B 

58 

CI 

(•) 
93.524 
299.803 
419.592 

532.047 
409.654 
402.410 
376.485 
261.381 

196.820 
151.358 
143.631 
112.511 
53.571 

146.622 
42.873 
20.694 
20.346 
7.620 

1.607 
397 
73 
23 



1.607.462 

2.022.509 

660.841 

241.402 



33,0S2.ei2 

-50,881 

56,983 

383,717 

766,548 

1.585.341 

2.171.855 

3.089.321 
2.694.946 
3.065.717 
3.196.005 
2.475.212 

2.067.636 
1.770.924 
1.787.153 
1.516.679 
778.158 

2.505.764 
938.892 
565.939 
760.204 
510.312 

210.559 
116.365 
49.338 
39925 

31.(MJ.II$ 

-2.812 
CI 
CI 

248.842 
1.065.483 
1.889.359 

2.937.985 
2.657.803 
3.019.656 
3.195.481 
2.475.212 

2.065.837 
1.742.103 
1.787.153 
1.514.793 
776.097 

2.489.429 
937.942 
560.993 
758.955 
508.870 

210.027 
115.680 
47.818 
39.925 



4.913.562 
14.521.201 
7.920.551 
5.697.298 



121.669 
335.603 
439.681 
613.774 
699.385 

850.994 
661.726 
658.158 
678.332 
513313 

402.307 
371.246 
373.551 
327.759 
150.197 

468.521 
174.925 

87.588 
127.128 

91.678 

44.097 
29.363 
13.575 
9.230 



C) 

CI 

121.527 
393.497 
581.030 

784.123 
649.395 
642.157 
678.284 
513.313 

401.539 
353.959 
373.551 
326.351 
149.523 

465.558 
173.734 

82.994 
126.115 

90.993 

43.603 
28.920 
11.998 
9.230 



2.210.112 
3.362.523 
1.625.060 
1.046.105 



29.313 
162.854 
421.770 
507.808 
826.332 
858.165 

1.045.125 
743.226 
711.222 
687.268 
498.400 

380.790 
305.362 
293.356 
205.177 
109.145 

299.997 
87.204 
36.938 
42.535 
18.084 

3,407 
820 
169 



E.4IS.273 

140 
C) 
CI 
91.065 
390.545 
651.267 

939.245 
716.916 
674.863 
687.152 
498.400 

380.526 
293.143 
293.356 
204.529 
108.284 

298.046 
87.135 
36.575 
42.452 
18.023 

3.396 
813 
162 
48 

I.ISS.241 

2.806.241 

3.685.240 

1.293.830 

489.201 



CI 

C) 
93.766 
299.803 
419.858 

532.667 
410.100 
402.522 
376.548 
261.381 

196.995 
151.358 
143.631 
112.509 
53.674 

147.484 
42.873 
20.694 
20.368 
7.632 

1.609 
394 
73 
23 

3.E9S.M7 

CI 

CI 
93.524 
299.803 
419.529 

532.045 
409.654 
402.410 
376.485 
261.381 

196.820 
151.358 
143.631 
112.509 
53.531 

146.616 
42.871 
20.688 
20.346 
7.616 

1.606 
393 
72 
23 



816.363 

1.983.218 

658.167 

241.150 



CI 

CI 
36.418 
281.442 
658.298 

1.215.010 
1.292.476 
1.703.059 
1.830.405 
1.463.500 

1.284.540 

1.095.001 

1.120.246 

983.938 

519.687 

1.737.399 
677.133 
441.633 
591.017 
400.768 

163.358 
86.365 
35.827 
30.647 



CI 

CI 
36.250 
281.442 
657.688 

1.214.691 
1.291.492 
1.702.636 
1.830.045 
1.463.500 

1.283.772 

1.095.001 

1.120.246 

983.938 

519.160 

1.725.979 
677.107 
441.497 
590.388 
399.935 

163.031 
86.115 
35.800 
30.647 

17.107 

976.293 
7.504.450 
5.003.412 
4.164.147 



CI 

CI 
93.524 
299.803 
419.529 

532.045 
409.654 
402.410 
376.485 
261,381 

196,820 
151,358 
143,631 
112,509 
53,531 

146.616 
42.866 
20.663 
20.346 
7.614 

1.602 
393 
72 
23 



CI 

CI 
93.524 
299.803 
419.529 

532.045 
409.654 
402.410 
376.485 
261.381 

196.820 
151.358 
143.631 
112.509 
53.531 

146.616 
42866 
20.663 
20.346 
7.614 

1.602 
393 
72 
23 



815792 

1.981.975 

657.849 

240.195 



3.376.0IE 

CI 

CI 
5.044 
40.384 
98.232 

189.077 
208.925 
283.322 
311.331 
254.313 
228.067 
198.815 
206.846 
185.997 
100.129 

350.494 
148.710 
106.969 
161.585 
139.401 

72.200 
46.606 
21.180 
18441 

3.37E.DI6 

CI 

CI 
5.044 
40.384 
98.232 

189.077 
208.925 
283.322 
311.331 
254.313 

228.067 
198.815 
206.846 
185.997 
100.129 

350.494 
148710 
106.969 
161.585 
139.401 

72.200 
46.606 
21.180 
18.441 



143.677 
1.246.968 

919.854 
1.065.586 



3.896.036 

58 
CI 
CI 
93.524 
299.803 
419.592 

532.047 
409.654 
402.410 
376.485 
261.381 

196.820 
151.358 
143.631 
112.511 
53.571 

146.622 
42.873 
20.694 
20.346 
7.620 

1.607 

397 

73 

23 

3.G96.03E 

58 
CI 
C) 
93.524 
299.803 
419.592 

532.047 
409.654 
402.410 
376.485 
261.381 

196.820 
151.358 
143.631 
112.511 
53.571 

146.622 
42.873 
20.694 
20.346 
7.620 

1.607 
397 
73 
23 



815.913 

1.981.977 

657.891 

240.255 



CI 
CI 
5. 

40. 

98. 

189. 
208. 
283, 
311. 
254. 

228. 
198. 
206. 
186. 
100. 

350. 
148. 
107. 



73. 
47. 
21. 
18. 

3.310. 

CI 
C) 
5. 

40. 

98. 

189. 
208. 
283 
311. 
254. 

228. 
198. 
206. 
186. 
100. 

350. 
148. 
107. 
161. 
140. 

73. 
47. 
21. 
18. 



144. 
1.246. 

919. 
1.069. 



Footnotes at end ol table 





Individual Returns/1973 


• Returns Filed and Sources of income 






11 


nil 


able 1.2.— Adjusted Gross Income. Total Deductions 


, Exemptions, and Tax Items by Size of Adjusted Gross Income by Marital Status— 


Continued 






1*11 llgures 


are estimates based on samples money amounts are in thousands ot dollars 1 










Slia ot adjusled trosi incoms 


Ralurns ol sunrivint spouses 




ji 


Numbar ol 


tdlustad 
tross 


ToUl 


Ciemptions 


laiable Income 


Income tai alter credits 


Total Income tai 
















■■» 




returns 


Income 
less 
dallcit 


deducllons 


(amount) 


number ol 
returns 


Amount 


Dumber ol 
returns 


Amount 


Number ol 
returns 


Amount 


III 


nturas. total 


(41) 


1421 


(431 


(44) 


(451 


(46) 


(47) 


(411 


(49) 


(SO) 


« 


111.777 


I.3I0.STI 


375.SS7 


402.822 


104.435 


713.631 


104.431 


141.394 


104.434 


141.601 




No adjusted gross income 


968 


10.605 


- 


2.457 


— 


— 


— 




C) 


CI 




SI under tl.OOO 


13.709 


6.650 


17,729 


30.150 


— 


— 


— 


- 


— 


- 




Jl.OOO under J2,000 


16.197 


25.724 


21,015 


21.298 


— 


— 


— 


— 


— 


— 


1 


S2.000 under J3.000 


25.761 


64.157 


32,285 


55,613 


C) 


CI 


CI 


CI 


C) 


C) 


u 


S3.000 under (4.000 


25.500 


90.495 


36,959 


60,718 


9.609 


4976 


9,609 


691 


9.610 


738 


it 


S4.000 under SS.OOO 


17.781 


79.765 


25.364 


32,920 


15.042 


21.743 


15,042 


3.056 


15.042 


3.056 


III 


SS.OOO under tS.OOO 


1 20.010 


119.543 


35.685 


48.003 


19.773 


36.133 


19.773 


5.291 


)9.773 


5.291 


ai 


S6.000 under S'.OOO 






















11) 


(7.000 under SS.OOO 


4.554 


33.613 


9.759 


11.279 


4.428 


13.344 


4.428 


1.414 


4.428 


1.414 


111 


SS.OOO under S9.000 
S9.000 under JIO.OOO 


j 13.520 


126.858 


22,076 


37.943 


10.977 


69.475 


10.977 


11.663 


)0.977 


11.663 


!« 


SIO.OOO under S 11.000 


5.653 


59.519 


15,482 


22,660 


5.653 


21.377 


5.653 


3.420 


5.653 


3.420 


19 


Sll.OOO under SI2.000 


4.956 


58.448 


10,288 


8,557 


4.956 


39.604 


4,956 


6.868 


4,956 


6.868 


» 


S12.000 under S)3.aOO 






















l 


SI3.000 under SM.OOO . 


8.478 


118463 


25 171 


1 5,684 


8.478 


77.607 


8,478 


13.587 


8,478 


13.587 


1 


SU.OOO under SIS.OOO 






















!il 


$15,000 under $20,000 


13.896 


238.849 


52,146 


31622 


13.895 


155,089 


13,895 


28.863 


13,895 


28.863 


:U 


S20.000 under J25.00O 


4.305 


94.359 


18,590 


9,395 


4.300 


66,492 


4,300 


13493 


4,300 


13.493 


III 


S25.000 under S30.000 


2.730 


75.197 


13,067 


5,984 


2,730 


56.145 


2,730 


12,314 


2,730 


)2.314 


1(1 


S30.000 under SSO.OOO 


2.485 


91.532 


20,593 


5,051 


2,485 


65.889 


2,485 


15,884 


2,485 


15.884 


III 


SSO.OOO under SIOO.OOO 


1.030 


70.857 


12.378 


2,907 


1,030 


55.572 


1,026 


18942 


1,026 


18.942 


1! 


SIOO.OOO under S200.000 


217 


26.669 


5.133 


519 


217 


21.017 


217 


8 771 


'!! 


8.882 


II 


S200.000 under SIOO.OOO 


21 


6.281 


938 


53 


21 


5.290 


21 


2 589 


21 


2,590 


11 


SMO.OOO under SI. 000 000 


6 


4.204 


899 


9 


6 


3.296 


6 


1.467 


6 


),496 


II 


SI 000 000 or more .... 






















IM 


uMo ratornj. loUl 


104.434 


1.204.127 


273,351 


211.497 


104.431 


713.432 


104.431 


141.394 


104.434 


141.(01 




No adjusted gross income 


!•! 


CI 


_ 


CI 


- 


- 


- 


- 


CI 


C) 


:'l 


SI under Sl.OOO 


— 


— 


— 


— 


— 


— 


— 


~ 


~ 


~ 


i'l 


Sl.OOO under $2,000 


— 


— 


— 


— 


— 


— 


— 


— 


~ 


~ 


! 


S2.000 under $3,000 


} 10445 


37,134 


15.467 


16,119 


10,444 


5,558 


10.444 


772 


10.445 


819 


II 


S3.000 under $4,000 




















« 


S4.000 under Sb.OOO 


15.042 


68.119 


21.615 


24,761 


15,042 


21,743 


15,042 


3.056 


15.042 


3.056 


III 


SS.OOO under $6,000 


8.493 


46.185 


11.101 


18.529 


8,493 


16,555 


8,493 


2,469 


8,493 


2 469 


W 


$6,000 under $7,000 


11.280 


71,922 


23.543 


28.801 


11 280 


19578 


11.280 


2,822 


11 280 


2.822 


11) 


$7,000 under $8,000 


4,428 


32.710 


8.467 


10.899 


4,428 


13,344 


4.428 


1,414 


4,428 


1 414 


111 


$8,000 under $9,000 


I 10.977 


105.207 


18.770 


16.963 


10,977 


69,475 


10.977 


11.663 


10.977 


11.663 


111 


$9,000 under $10,000 






















3 


$10,000 under $11,000 


5.653 


59.519 


15,482 


22.660 


5.653 


21,377 


5,653 


3.420 


5.653 


3.420 


lit 


$11,000 under $12,000 


j 4.956 


58.448 


10,288 


8,557 


4,956 


39,604 


4,956 


6.868 


4.956 


6.868 


M 


$12,000 under $13,000 






















Iti 


$13 000 under $14 000 






25,171 


15,684 


8,478 


77607 


8,478 


13587 


8.478 


13 587 


IKI 


$14 000 under $15 000 _ _ 


8.478 


118.463 






$15 000 under $20,000 


13,895 


238.834 


52,127 


31,618 


13,895 


155,089 


13,895 


28863 


13,895 


28863 


11 


$20,000 under $25 000 


4.300 


94.237 


18.361 


9,383 


4 300 


66,492 


4 300 


13,493 


4,300 


13493 




$25,000 under $30,000 


2.730 


75.197 


13.067 


5984 


2.730 


56.145 


2,730 


12,314 


2.730 


12 314 




130 000 under $50 000 


2.485 


91.532 


20.593 


5,051 


2.485 


65.889 


2.485 


15,884 


2,485 


15.884 


1 1 iSO 000 uriler SIOO.OOO 


1.026 


70.603 


12.329 


2.901 


1.026 


55.373 


1.026 


18,942 


1,026 


18,942 




$100 000 under $200 000 


217 


26.669 


5.133 


519 


217 


21.017 


217 


8.771 


217 


8.882 


til 


$200,000 under $500,000 


21 


6.281 


938 


53 


21 


5.290 


21 


2,589 


21 


2.590 


11! 


$500,000 under $1,000,000 


6 


4,204 


899 


9 


6 


3.296 


6 


1 467 


6 


1.496 


Hi 


$1,000,000 or more 


- 


- 


- 


— 


— 


~ 


^ 


" 


^ 


~ 




ital aoataubia latirns 


77,M3 


l7t.4S1 


102,20( 


Ii4.]24 


(•) 


CI 


- 


- 


- 


- 




II rvtutns. summary 






















II.' 


Returns under $5,000 


99.916 
38.084 
19.087 


256,185 
280,013 
236,430 


133.352 
67.520 
50.941 


203.154 
97224 
46.901 


25,486 
35,178 
19087 


27,301 
118 952 
138,588 


25 486 
35178 
19087 


3827 
18368 
23874 


25489 
35,178 
19 087 


3893 


Ill 


Returns $5,000 under $10,000 


18 368 


-111 


Relurns $10,000 under $15,000 


23874 


;fl! 


Relurns $15,000 or more 


24.690 


607,947 


123.744 


55.538 


24,684 


428,791 


24,680 


102323 


24 680 


102.463 




Footnotes at end ot table 























12 Individual Returns/1973 • Returns Filed and Sources of Income 

Table 1.2.— Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Income by Marital Status— Continuedl 



(All liturss are estimates based on samples- money amounts are in thousands ot ijoliarsl 



St2e ol adiusted gross income 



Returns ot single persons not heads ot households or surviving spouses 



Numlier ot 
returns 



iUtusted 

gross 

income 

less 

deticil 



Total 
deductions 



Eiemptions 
(amount) 



Taxable inconw 



Number ot 
returns 



Income tai after credits 



Number ot 
returns 



Total income tji 



Number ot 
returns 



(521 



(5E) 



(57) 



All returns, total 

No adiusted gross income 
H under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3 000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$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 
S30.000 under $50,000 
$50,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000 000 
$1,000,000 or more 

Taiable returns, total 

rto adjusted gross rncome 
$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 113,000 

$13,000 under $14,000 

S14.000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

S25.000 under $30,000 

S30.000 under $50,000 

$50,000 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 nontaiable 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 



29.994.e2S 

157.018 
4.882.402 
4,892,728 
3.668,326 
2,963,697 
2,594,292 

2,173,995 
1,661,176 
1,431,058 
1,261,245 
907,056 

767.162 
561.859 
468.194 
365.169 
246.545 

595,103 
166.739 

82,252 
101,951 

36,315 

7.700 

2.177 

332 

135 

19.226,717 

193 

57.638 

86.725 

2.941.902 

2.830.368 

2.526,510 

2.150,411 

1.657.600 

1.427.859 

1.254.289 

906.620 

765.495 
559.966 
467.763 
364.366 
246.543 

589.100 
164.339 

82.108 
100.603 

36,066 

7,633 

2.154 

331 

135 



19.158,463 

7,434.530 

2,408,929 

992.704 



146.191.937 

-529.741 
2.677.536 
7.231.836 
9.024.921 
10.359.597 
11.637.012 

11,892884 
10,785,194 
10,698,752 
10,702,883 
8.606,330 

8.051.466 
6,458,555 
5,845,944 
4,918,471 
3,568,453 

10,075.144 
3.670.900 
2.231.831 
3.760.432 
2.386.732 

1.019.089 
628.963 
220.958 
267.795 

t34.00t.427 

-13,078 

51.708 

126.665 

7.342.971 

9.893.283 

11.343.835 

11.766.240 
10.762.292 
10.674.682 
10.643.366 
8.602.265 

8.034.235 
6.437.407 
5.840.489 
4.907.435 
3.568,425 

9,972.910 
3.616,922 
2.227.814 
3.710.833 
2.371,209 

1.009,739 
621,631 
220,354 
267,795 

12,190.510 



40.401,160 
52.686.043 
28.842.890 
24.261.843 



6.194.080 
6.261.820 
4,786,454 
4,005,983 
3.499.285 

3.018.397 
2.298.959 
2.058.689 
1,883,180 
1,499,608 

1,389,075 
1,136.325 
990.484 
862.484 
564.020 
1.765,204 
636,268 
353,769 
722.721 
490.187 

244.314 
178.976 
61.551 
91.963 

30,550,704 

1.728 

14.381 

3,788,539 

3,704 479 

3,342,401 

2,880998 
2,288.700 
2.052.701 
1.830.226 
1.494.203 

1.370.926 

1.131.317 

989,709 

844,850 

563,989 

1,642,421 
576,799 
352,311 
649,143 
472,868 

234,724 
170,563 
60,765 
91,963 

14,443,092 

24.747,621 
10.758.833 
4.942.388 
4.544.953 



26.190.470 

141.563 
3.832.281 
3.959.167 
3.217.137 
2.740.144 
2.318.807 

1.985.637 
1.460.109 
1,252,320 
1,137,564 
822,694 

699.397 
498.266 
439.771 
360.097 
247.785 

604,793" 
186.749 

98.337 
126.685 

47.397 

10.289 

2,875 

433 

173 

16,935.509 

184 

42.910 

65.839 

2.270.918 

2.475.874 

2.183.422 

1.947.493 
1,455.130 
1.249.453 
1.119.497 
822,366 

697,762 
496,841 
439.448 
358.894 
247.781 

596.557 
183.162 

97.943 
123.337 

47.048 

10 198 

2.846 

433 

173 



16,209.098 
6.658.324 
2.245.315 
1.077.731 



19,322,4 

57.636 

86.702 

2.960.507 

2.872.021 

2.552.259 

2.152.051 
1.659.745 
1.430,839 
1.254.553 
906.946 

765.693 
561.657 
468.194 
364.368 
246.544 

589,305 
164,356 

82,235 
100.625 

36.024 

7.621 

2,146 

326 

131 



57.636 

86.702 

2.941.894 

2.830.367 

2.626.508 

2.150.386 
1.657.600 
1.427,859 
1.254.289 
906.620 

765.495 
559.943 
467 763 
364.366 
246,543 

589,100 
164.338 

82.108 
100.596 

35.982 

7.608 

2.142 

326 

131 

96,162 

8.529.125 

7.404.134 

2,406.456 

982.769 



7.151 

46.535 

1.290.173 

3,742.131 

5,857,514 

6,942,274 
7,027,168 
7,388,312 
7,695,048 
6.288.011 

5.966.593 
4.824.323 
4.415.688 
3.703.714 
2.756.665 

7.737.077 
2.857.293 
1.779.795 
2.939.749 
1.853.274 

768.319 
449.654 
159.570 
176.239 



7.151 

46.535 

1.283.676 

3.712.932 

5.818.023 

6.937.893 
7.018.462 
7.372.528 
7.693643 
6,285,697 

5,965,547 
4,809,452 
4,411.332 
3.703.692 
2.756.655 

7.733.933 
2.856.972 
1.777.561 
2.938.772 
1.852.393 

767.165 
449.139 
159,570 
176,239 

137.310 

10.943.504 
35.340.813 
21.666.983 
18.720.969 



57,636 

86,702 

2,941,894 

2,830.367 

2.526.508 

2,150.386 
1,657,600 
1.427.859 
1.254.289 
906.620 

765.495 
559.920 
467,763 
364,364 
246,543 

589,100 
164.338 

82.108 
100.594 

35.973 

7.599 

2.142 

325 

130 



57.636 

86.702 

2,941.894 

2.830.367 

2.526.508 

2.150.386 
1.657.600 
1.427,859 
1,254,289 
906,620 

765,495 
559,920 
467,763 
364.364 
246.543 

589,100 
164.338 
82.108 
100.594 

35,973 

7,599 

2,142 

325 

130 



8.443,107 

7.396754 

2,404,085 

982,309 



975 

6,545 

182.194 

552.369 

924.555 

1.157.801 
1.222.165 
1.325.993 
1.431.535 
1.202.497 

1.175.901 
967,097 
907,465 
774,521 
588,041 

1,736,560 
688,289 
460,154 
870,069 
709.647 

371.787 
259,868 
100 284 
115418 

17.731.730 

975 

6.545 

182.194 

552.369 

924,555 

1.157,801 
1.222,165 
1,325,993 
1,431,535 
1,202,497 

1,175,901 
967,097 
907,465 
774.521 
588,041 

1,736,560 
688,289 
460.154 
870.069 
709.647 

371.787 
259.868 
100.284 
115.418 



1,666,638 
6,339.990 
4.413.025 
5.312,076 



19,226,717 

193 

57,638 

86,725 

2,941,902 

2,830,368 

2,526,510 

2,150,411 
1,657,600 
1,427,859 
1,254.289 
906.620 

765.495 
559.966 
467,763 
364.366 
246.543 

589.100 
164.339 

82.108 
100.603 

36.066 

7633 

2.154 

331 

135 

19.226.717 

193 

57,638 

86,725 

2,941,902 

2,830,368 

2,526.510 

2.150.411 

1.657.600 

1.427.859 

1.254.289 

906,620 

765,495 
559,966 
467,763 
364,366 
246,543 

589,100 
164,339 

82,108 
100,603 

36,066 

7633 

2,154 

331 

135 



8,443336 

7,396,7)9 

2,404,133 

982,469 



17,749,641 

l.32( 
971 

6.S57 
182.24S> 
552.381' 
924.58S 

1.157.897 
1.222.20! 
1.325.99; 
1.431.53! 
1.202.49; 

1,175.901 
967.23! 
907.47f 
774.55( 
588.041 

1.736.6011 
688.40K 
460.23: 
870.63; 
712.790 

375.281 
263.07( 
I02.86n 
118.34: 

17,749.641< 

1.32( 
97( 

6.55; 
182.24! 
552.3«; 
924.5«( 

1.157.89; 
1,222.201 
1,325.99> 
1.431.531 
1,202,497 

1.175.90 
967.231 
907.471 
774.551 
588.04; 

1.736.600 
688.40it 
460.23:; 
870.63! 
712.79(11 

375.28f 
263.07( 
102.86( 
118.34! 



1 668.07! 
6.340.13C 
4413.211 
5,328,221 



(*) Estrmate is not shown separately because of the small number ot sample returns on rwhrch it was based However, the data are included rn the appropriate totals 
NOTE Detail may not add to total because ot rounding 



Individual Returns/1973 • Returns Filed and Sources of Income 



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Individual Returns/1973 • Returns Filed and Sources of Income 



09 

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16 



Individual Returns/1973 • Returns Filed and Sources of Income 





1 

If 


Ill 


e 


"* eo ^ ^ f-i ^ ^ J^ ^ u-i m ^ Cs. f-> m ro ^ (s. n c — 


00 r~./^ioi09u}ro^csi^r.?m^(vi^r^'' (.4 n-ifM — 




HI 


5 


(0 o no oo IB — tvj oo^r-csjm u^ — r- m csj ■«■ 00 — (M — ^ oO «n ^ 1 ro i^ cs. u^ — ^ n <ji oo Cs. oO <- m -w cr <Ni<vj — ^w oO «0 -- r-i ■« m 




II 

I: 


= 


^ v«^-<vaO-i co<^<ocs,a> o-^.^.« 0O-,<S.« ^.^^ .7 lO-^-rior. c^ (t. >o ^ O o <v. -^ ^ ^ r^ <^ cs. oo ^ u^ ^ e -^o^ 




€£ €€ 


■s 

a 
c 

1 

s 

1 


S 
11 


i 


§ 


1 iiiHi iiiii liii iiii nils 1 ijii mm m& lilli liii i iiii 


II 


C 


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09 

E 
o 

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C 


s . 

II 


E 


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g R!~S"SS"R! 5SRS5 SSSS:^ §§32 gSSSS g __SSS SSSSiS SSSS:;; =££ = » 2-S' S SSS2 
i-i 1 _■ -- -■ 


of Adjusted Gross 

Is of dollars 1 


ii 


12 


1 Piiii iiiii iiiii iiii 5|«^ 1 ^^M iiiii iiiii iiiii P^^ 1 m 


•1 

1 

ii 

1 


E 


I 


1 i^siii iiisi 5|sp ill iiiii 1 i'M mi Slip fill iii 1 l|i 


s by Size 

ara In diousjn 


ii 


m 

c 


1 Milll ilili illil iiii iP^= i ^ ' ,sil ilili iiiii sill U" 1 iiii 


tions, and Tax Item 

on samplas— monay amounts 


1 


s 


E 


R 


1 Piiii nil Iiiii Iiii ilili i KM ilili Iiiii Ilili llfl i llil 


u 

1 E 


5 


(^" *si" — 


■i 5 

09 1 

i '• 

i ! 
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09 
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</> 


s 
s 


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1 




i iiiiii iiiil Illil Iiii m i ^ 'ill iiiii ilili ffiii Pis I iiii 


■B „ 
£ E 
If 

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g 


1 iiiiii iiiii Illil iiii Wv ' M iiiii Iiiii iiiii i^'^ i iiii 


i 
1 

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E 


2* 


1 iiiiii iiiii iiiii iiii Wi- f ^ Jil iiii iiiii iiii ii- 1 m 


C 
3 

09 

2 


■s ^ 

1 1 

E • 

5" 


§ 


MSS.iSi S = SiS 555SS S3iJ_ SSP5 M i = l SH.iS §SSi§ S5Sil §?5S =. 1S = 1. 

i ~55Sgg RS5SS SSSSS SffoS S"~ S ^^=S= £?SSS SSSSS SSSSS "~ S =SC5 


1 

8 

e 

t; 

£ 

E 


1 

1 


g 


1 illil 11111 Iiiii iiii lilii 1 i»ili iiii iiiii Iiiii iiii i iiii 


^ 


■s ^ 

II 


3» 


1 iiffii fflli ilili llil ii=" 1 'm iiiii hi 11111 ii^^ 1 1111 








1 
t 

■E 

s 

to 




i ggggg gggg i 

I .iiii iiiii sssss ssss g 

2 1-???? ????! §ii§i iiSS i 

1 lislls sssis iiiii iiii i 
E J==§a3 SSS5S ===== =§S§ a 


ogS ^ o = «c= oooog 8ggg8 SS88S gg§ E Ssl^ 

SS— " ■= - 0000 00000 „,sim"— "iW oiWooo SS— S 5 o^Es 

_^^£ gocvjf-i^u-i u3r~.oo<J>— ****fc»»i*** f«*»»t><»b«*A ^^_E C raii* °§ 

ills i -Ses E E SE S S E IISSS «|S|I f f f S S IsilS 

o = o§ 1 If 1111 11111 s§ = = ==§ = = = oooi 1 "Sa== 

'^-^-'^'^ ^■«o<=>oc3 ggSSS ggggo 00000 ^. oog" t CCCCC 

r-^ C^ C3 ^^ ^£ ^^ ^^ ^^ ^^ ^^ ^^ ^^ ^^ ^^ ^5 "~ tS* f^ *» 10 ^D l^ ^> ^^ ^5 ^5 ^^ ^"^ *- ^- •^ *— •_ 

=aa= 1 5==Ksa ssaaa == === =asi3a =ua= 5 ^^^^^ 



Individual Returns/1973 • Returns Filed and Sources of Income 



17 



1 E 

11 

11 

is 



10 — — — o o ^oc 






O O O O 



f 






si. a 

£ •" E e 

Isia 



•g2f S S 
I E 1 iS E 



l*» n^ — fsji^CT^Qo u^i/^OOki^m r^ uy rr> t^ ^f csj li^ r»i u^ ^- ij^ 0> 0> OO ^ ^O O OO 

rn ^ocaooo^ 00^1,01x100 tsi — ^ — r^ i-»itsi»~~oo(si «^m— • »«» i« ^ ^ 

»/» i£>Oir~.JCT>(N.C3 ^'^<y>oi*/i u-it~.in(Njoo <,0^»CT*i/^o«> i/itsi e (SI — — ■ 

*• "^ ""^ ""^ ^ ^ O est O^ O 1/^ to— r* 1/1 <n <M (SI •» ^ — (*» <si 

e •vvTooaiotJ-t (-4— • 






sss?_ 



O lO u-l — 00 



ai,0— Q0I3OO «r>l£>'- 
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^> u~> <o <^ r^ r^ 00 r^~ r- 



H. r^ ^ rs* <^ ^ ^ ^ r 
3 O u^ O 0^ f^ 01 i£> - 



« « « fsj O C 












«m' ^" — cm' ^' f 









^jr^OOOOO fsir\(t£l^ 









1000 000c 



nootfi^^ ^^^9>a 



3 I 2 = S 






n<o— -OO inotyi'- 






to O <*1 ^f O^ ^J^ f* 



100 — loiooif 






-1 C> O^ (Ti CT> o f 



TOO r>.r-.iO(ri^ lOOOO «» 
"1 ^n t^ csj «— < lO i^ O ^X> <*> ^^ ^ 









'- il! 



,j O *.0 '*** ^^ OT ij 



II 






1* *n o ro ■^ f"- 



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-inroi — — ■ f-~oo-— 001^ QOO^'^^ u3^'^tO-" 



res* 0>OCTii/i<si ^r^t^^- 



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n <o oi lo m <yi 



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a m' «' <si OO u 



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lTi \n r^ to f^ tOr>^^0000 *j'-~(7i— «• "i 1 oOi/i^ 

tOi/ir>.PMro <~-ijTi — (^"S tooioor- ^ tO I oorsi^r 

—.'»-«' r~.'m(sj"(S(r-to'^(siP^i'i Ol i/^f-^oo 






1. 

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si c> O ^*^ ^T i-n o 



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%a mO(sitO(» ociff>'«»ro f~.- 

r W^ trt 00 ^ 10^ iO01''*^^^i/l ooo 

- 00 to 00 o 00' tri to -- o>— »"" 00 ■ 

r i/^ ^ O fsi to O^ t/^ ^ ^— 00 CSI ^^ ■ 






_ to f- r-, a r 



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to 9* tf> r^ ^* 00 ti 






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to (^ CT* ^^ to (Sj ■- 
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s o o 000 o o o (=• «»_ o o 00 

3 ^ ^. .^4 csj (*o ^ J^ ^ JT ^ O ^ (Si a^ ^^ 5? 



g O fs» f*l ^ uT to '^ OQ O 



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C C> <3 ^ O 0(3000 

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a ^ 0000 O O O <=> Q __ :_; 

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S — .'ajuufti «iaiv<uaf 'O 

3 iiCCCC CCCCC 3 



^^^00 0^000 
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2 S *-' — " (SI (-1 ^ iW c> u-i e=i c> o 



T ^ ^ i S 



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(sji^« ^ 0_ — P.j*«l« t/^ to r-. QO 



SSS SSSSS SsSSS SSSSS „o„S o 

— — — — — — (s*(^*mtft — r^io— -H 



18 



Individual Returns/1973 • Returns Filed and Sources of Income 



"S 



o 
u 



09 

B 
o 
o 



o 



09 

■65 



09 S 

1L I 



09 1 



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a. 
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a ^ 

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09 


















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CM to 


pn rsj CO 


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0^ 


to pn tn 1^ 


tn to to oo — 


CM oo oo o o 


CM to ^ CM ro 


CM oo 


^ 


.n CO o o 
























e 






^ «» « J^ tn 


CM CM PO CM — 




(sj 


Ps. CM Ptl — 




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1 

lis 






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3 












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•I 








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3-ss 


1 


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«e 


OO OO — O r-, r-j 


to oo CNI oo o 


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der $: 
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ml 


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1,000 
er$2 
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er$4 
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er$6 

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der $ 
der $ 
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5.000 












S ?-?!?? ?1^11 


c c c c c 

3 = = = 3 


gs§s S 


jiij 


No adjustec 
$1 under $ 
$1,000 und 
$2,000 und 
$3,000 und 
$4 000 und 


$5 000 und 
$6,000 und 
$; 000 und 
$8,000 und 
$9 000 und 


i = = = = 


SSSSS 


e^e^oS 


a 
1 

1 


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. ^5; = = = 3 = = = = :: 


$10,000 
JllOOO 
$12,000 
$13,000 
$14,000 


$15,000 
$20,000 
$25,000 
$30,000 
$50 000 


? 
1 


$10,000 
$11,000 
$1?,000 
$13,000 
$14,000 


$15,000 
$20 000 
$25000 
$30,000 
$50,000 


) 000 It 
00 005$ 

00 001$ 


II returns. 
Returns 
Returns 
Returns 
Returns 












^ 


i 




































■< 






' 



B 2 3 3 3 § 



20 



Individual Returns/1973 • Returns Filed and Sources of Income 



o 

CJ 



E 



v. 

o 



09 
to 



e 

i s 

09 e 



E 
O 


3 1 



» I 

E s 

o • 

u I: 

c 

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09 - 

e 

a 
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s 

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3 = 

• — S 

sa- 

& B. c 

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= c " 
c3 



I5 



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09 



.a 



Is 
I 



Is 

iff 



E • 



ii 









J 9> csi t^ u^ ^^ Q^ c*^ r*^ rsi oo f^ *^ ^^ ^ t/^ i-n i-n ro ^ o ^^ -^ '■ 

^ O o^ 'N u^ csi f^ rsi 10 a~) ^ ^- cnj o^ \^ -— lo o ■"-• oo f^ ^ oo c 

^' rxj' «■' <Sj' o <0 ^^ OO f^ CNJ «^ P**- i^ ^ O fO i^ r^ ^ — ^ ^ O^ i^ c 

Hj — 4 ^ go ^^ '-d U^ C<J ^4 m O^ (0 r^ 0> ^O oo oo OO <0 ij^ ij^ r^ ^^ 



— r- O U3 



-■wt^ oiOfoi'io 



- O O ^ QO 



D iA f^ ^ rsi O " 






OOO^'^O^ITt ^'^l^ 



f-J ^ O ^ " 



■^li^ fno^iOO^ 10^00 r~ 
^^D ■wooio — p-j ooi-nm — ■ a 



-■■W^iO^ — u-)00 



- — ■ "3 "". c 



>»-- OOOtAr^ul OOf-^Of-- 



"i u^ "-O '•i *i^ ■'^ O^ 
3 csi CNj r«. t>j ^ f^ 
1 — ' <S( •-• 00 try ixi 






0*9(00000^ 000(0^ 



^■00 ^ CTi oi tn wi o ix> r^_ O ^ 



Oiu-t-Mior^ oirvj^o^ri-i 9iiou><0f o^9f 

—."no 00 r~. 00 »^ ^ '^ ^ ^ 00 E! ? QO ^ ;£} 



„ ^ r^^o> ffiai^^Otsi — f»iia — r^ oiCMiAiotC 000— -f- 

rsi — ■^^^CTl Wi o^ i^ KG ^^ ^x f^ GO ro i/^ C^J ^ CT^ f^ 






(7^ 00 ^^ u^ ^> ^ i^") <^ 00 O 9> ^ O 
----- rom »>oor 



s s 

s - 






^ O O 01 ^-1 o o •- 






a lO G r~, r~. fw> P 






2 3' 

- I 









3qo<^^ *^ro 3 3 piiOf^oiO'WtNJCIiOOrMOOoor. _-;^i^ >^ r^ r 

■SrJ^'W— • i/»ii^ (Nj f*l ^i-~.ij^fnfv>^irM'--f^^ioo^iDtO^CMO O o< 

M m r-j — ." a> lO — ' —' r~." en (Sj «' O ^ — ■«I 00 iW ^ (-1 p-. <^ ^ (nj — i/» Cnj < 

00 fn 3 fn O ts. J I "*• i — — I I — *S*BS SSJ^**"^ S Jn 









•^ <7> — O 



3 O — r^j (Ti 






21 



I 



*i oo ooooo^ ^^o^i^-~-* 
00 fn en tj^ </> en 10 u 



o u~> ^r 10 i£9 *-o 






(71 — 



r f\( — *otOO>^^ lo^r^^ 10 ■j~>O0itOtO -^v^c^jfn 

- to r-4 00 ^ (T> o csj ■^' — • fn tsi to ^r 10 — ■ 10 o p~- — w 

^^ ^ <0 ^> k/^ 10 ^— ^— c\ rooo OOCT»e*«roO ^IT^^^OJ 









i/im — ^10 0100^ 
r» ^^ ro O fn fc^ 'n O O fn ^^ ^^ 






C3C30l_- 

^O^^^ ^es^o^ C3C30C90 O^OO^ 

o S o § o O O o '^- — ' c^' f^" -»' *"" O iW o" o" o tvi u-i — E ^ 

JOc-jfi^in i0r~.oow— fc**!******* ti**«»«***i* _ww-E S 



„ O O O O O O C 
gc>r-jm«ir) i0r~.a 



g a _ — ■' csi (W « i/i 10 r~. od cj> — — — —■—■ .— cj csj en to 



3000 C30000 i->"io2 c ^S; -SE 

= <=> •=>.•= R <=.<='.== o o o <=>. ^ C 5 g ^ _ 

H4 (n ^[t- lO ^ u^ GJOOC*^*o^^2r 2 '^ R c 3 o 

= CCC CCCCC 333o (■ =cu-p— — 

3333 33333 (-)(— |<-|S •* "^3*i****'» 

3000 ggggg gggS ^ 



'— H O' '£S2S MMviSSi vJStJI 



E E £ E 

09 l&> ^ Of 

OC CC QC CE 



Individual Returns/1973 • Returns Filed and Sources of Income 



21 



o 



/> 1 



►^ 1 



yf 1 



3 a 



e 













_ 


es, rs, f-1 cs. o oo 


Ol _ f^ — (M 




to 


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0> 1 ^ CO 


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o>^9»^'— cnoo^cM ft 






_ ^ 


m — 


r-) 1 










« 


<:^ *£ ^ *£ Cr. S 
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Individual Returns/1973 • Returns Filed and Sources of Income 



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Number o 
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ai — r-." m" fW 


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a 


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B 


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<si r-. o J^ ro 


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at m 


^ 


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CM — m en — 


oo tn V — to 


en m 












•o 


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r-, (Ti m oo ^ 


to O CM r- u-i 


(71 m m r- lO 


(SI 


N 




lO O — in CM 


m — to m 


00 CO m r- to 




in 








e 


s 






•i' «i' tn in" to' 




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<e 








cm" -t" "»" — 












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a 














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S 
2 


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r» 


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« 






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to CM f— (n to 




ft 




^ — r-. lO <7i 


in (71 PO — 


^ CM — in 


CM cs r-« ^ 


to 


CM m -jr 










c^ 


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to oo ^ « (SJ 


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in CM C3 oo m 




^ 


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f— CO CM PO m 


m 00 — ■— 




CM CM r- 


^ 
















m oo* lO lo" csi 


csi lo" oo" <o' to' 


lO" V !—■ lO* — 


ai m" oo" cm" 






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iri 












5 




(Ti O — ro m 


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m m r- o ro 


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«n 


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^ p^ — 






« 






(s. to ^_ r-^ in 


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lO oo O CO CM 


CO 


ts 


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r- ro in (71 lO 


m S CM CM 


CO 


•B 


to lO m to 






E 






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oo' (r> tn" oo' oo 


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ai 


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m r- — CS 


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M 


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at 


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1 


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S 








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m to (71 — 
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e 


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a> — 


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in — ■ CTi to oo f*i 


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m 


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M 


0" — 0" to" 






E 




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5 


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e 


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O (71 oo m to cr> 


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"S 








in <Ti' oo" oi oo" ^ 




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^ cm" cm 00 ^" 




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V 


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s 


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in 


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tsi 


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000 u 
000 u 
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10.000 


a 


= c .^— — 














C C C C C 


3 3 3 3 3 


3 3 3 3 3 










c c c c 


3 3 3 3 3 


3 3 3 3 3 












1 


tSoc 


3 = 


= 3 3 =1 n 






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f 


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3 = 
O C3 


= = 


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SSooo 


CS C3 


1 


turns, 

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turns 
turns 

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1 


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11 




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m cs m cs" 


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V 


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V« M t.4 •>« 






^C^ 



5 ^ B B S S 



Individual Returns/1973 • Returns Filed and Sources of Income 



23 













on 


i^sSss S?s2g 


S> S ?2^ ts 


O — Oi oo in 
•n i£» m CM po 
f- 00 m <7i en 


sSsS 2 S 


iSs 


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SSsSs 


■aroi^Oip^ (MCMUSU) 

S2SSS ;;3S5 


S. 


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E 




;; 


^^'^^s.;^^ SS"JC?'35 


<7i m <Ti .i^ <-i 


g; j5" '^ ^ ^ 


ssss a = 


^5£ 


j^ ^ «o — ■ *d 


£ S m "^ ^ 


£ Cm — S — f^ 7s «d in 




CM (71 9l" O 








g 


3 








n OO CO ^ OO 


r^ oo — ■»» lO 


^ — Id Id tn _ 






ro oo ^ ^ W 


PS. oo — ^ u> ■* — U> «> 


X 








1 

s 

s 


£ 










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V CM 


m - 




















"s" 




U-) ^ CM in O 


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in r^ CM ro ^O 


(71 en oo p« ■• CM 


| = S 


S^ w^ s 


91 00 p^ PM oo 
S 171 PO P-. .n 


iiSsS Ss^.? 


c 


2s£ = 






o 






tn' V f— O r-«" - 


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(71 _; o -^r" oo' 


wi cn cm' 


«• — 


ai * .A 




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t2 


j! 


s 


* 


— (Mm— 1 tou>S-^m 


3SS3S 


CM ~3S 3 


en — 


R _ 


_'"5S 


sssiS 




SiSSs ^-^ 


X 


asss 














. _> _ csj TM <si 


cm" cm" cm cm' (NI 


oo" PO — " -— " 




R - 






cm" cm' cm cm cm" 


ob PO — — 






cm' 91 (m" m* 












at 




oo r^ iX> O^ '^ 
<7i in lii S <7i 


f-^ « o f— po 


SSSg 3 S 

oo 01 PO — <si — 


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24 



Individual Returns/1973 • Returns Filed and Sources of Income 





1 

1 

1 
S 

1 

e 

n 

1 

B 

1 


1 

i 
s 

r 
& 

S 


1 


I 


6.660.496 

135.954 

807.216 

1.161.263 

1.180.657 

977.305 


773.893 
748.848 
568,997 
423.408 
380.038 


498.170 
296.076 
453.695 
177.160 
55.968 


17.833 
2.194 
1.824 

7.637.765 


1.025 

387.616 

929.351 

1. 160.989 

969.058 


767.188 
748.843 
568.982 
422.714 
380.038 

498.154 
296.069 
453.551 
176.766 
55.658 

17.767 
2.192 
1.824 


a 


1.584.976 
2.677.418 
1.804,561 
1.090623 
1,502.920 






n 


2.573.970 

98.171 
434.992 
4 50.612 
348,326 
267,822 

204.710 
186.571 
132.228 
95,221 
82,469 

1 18.984 
63.043 
62.728 
22.372 
4.461 

1.057 
148 
55 

2.146.398 

2,565 
194.699 
369.247 
341.691 
266.066 

203.263 
186.552 
132.165 
95.069 
82.469 

118.981 
63.033 
62.639 
22.263 
4.442 

1,052 
147 

55 

427.572 

790.020 
809,903 
4 59.973 
241,226 
2 72,848 




1 


1 
1 


g 


13.243.591 

274.713 
1,207,911 
1.890.298 
1,767.484 
1.459,211 

1.205.848 

1.116.193 

810.796 

681.679 

517.778 

727.860 
447.219 
702.055 
298.584 
97.561 

30.740 
4.869 
2.792 

11.631.017 

2,227 

543,344 

1.516.600 

1.722,440 

1,429.211 

1,199,143 

1,115.615 

809.341 

672.641 

516.825 

722.777 
447.212 
700.276 
297.894 
97.221 

30.611 
4.863 
2.776 

1.412.573 

2,462,934 
4,136,683 
2.718.612 
1.613.682 
2.311,680 




ll 

5" 


= 


4.020.196 

208.705 
685.449 
714.530 
529.672 
402.366 

308.205 
269.077 
1%.514 
150.808 
115.773 

179.154 
101.881 
103.301 
42.625 
9.238 

2.453 
326 
121 

3.2S6.002 

3.352 
287,773 
579.933 
514.125 
397.948 

306.758 
269,051 
195,436 
149.060 
114.979 

178.557 
101.871 
102.604 
42.468 
9.207 

2.436 
324 
120 

764.196 

1.281.148 

1.259,574 

677.810 

362.567 

439.099 




3 
If 




1 
1 


s 


1.006.061 

10.365 
15.194 
17.435 
26.781 
73.148 

83.905 
98.863 
104.706 
93.532 
77,419 

131,099 
68,321 
93.348 
69.207 
26.417 

12.084 
4.064 
2.173 

966.467 

1.371 
4.476 
11.496 
22.773 
71.355 

82.358 
98.593 
104.460 
92.630 
77.080 

130.261 
68.148 
92.062 
67.691 
25.829 

11.893 
4.048 
1.963 

39.575 

31,842 
111.081 
238.547 
219.878 
406.714 


09 


F 


■s ^ 

11 


§ 


6.756.609 

60.179 
141.576 
220.101 
328.511 
663.925 

819.958 
905.183 
824.871 
711.207 
537.096 

801.171 
343.571 
292.511 
89.136 
15.844 

3.382 
445 
142 

6.506.523 

372 
57.329 
165.570 
301.505 
651,904 

815.746 
903.826 
824.313 
707.917 
535.848 

799.554 
343.237 
290.943 
88.789 
15.740 

3.347 
443 
140 

252.266 

292.768 
1,121,524 
2,167,542 
1.630,773 
1.546,202 


E 
o _ 

o <• 

c « 

^ o 

^ Z 
o 


e 

1 


J 


= 


559.916 

17.583 
43.227 
91.478 
75.133 
35.683 

40.323 
93,757 
14,840 
34,117 
23.883 

35.335 
24.129 

7.950 
12.304 

7.840 

1,041 

1.293 
C) 

519.161 

CI 
40.130 
73.298 
74.253 
35.683 

40.323 
93.757 
14.420 
34.117 
23.376 

35.226 
24.127 

7,950 
12,304 

7,840 

1,041 

1.293 

CI 

46.756 

115.653 
147,452 
140,051 
66.869 
89.89 


.6— All Returns: Computation of Adjusted Gr 


ii 

3- 


£ 


216.260 

16.612 
28.294 
53.377 
38.091 
16.659 

14.678 
18.244 
5.700 
5.331 
6.020 

7.365 

3.627 

987 

869 

342 

48 

16 

CI 

164.311 

CI 
24.238 
42.424 
37.838 
16.659 

14.678 
18.244 
5.690 
5.331 
5.994 

7.326 

3.625 

987 

869 

342 

48 

16 

CI 

31.949 

85.282 
67,751 
35,980 
13.993 
13.254 


1 

s 

« 

■a 

e 

1 


a 
1 


= 


32.173.760 

948.082 
2.505,104 
2.802,860 
2.604,368 
2.224.746 

2.169.930 
2.131.969 


1.765.789 
1.599.406 
1.462.732 

2.688.906 
1.947,452 
3,393,682 
2,272.382 


948.865 

459.664 
133.013 
114.808 

29.206.642 

74.009 
1.241.374 
2.385.480 
2.475.158 
2.169.774 

2.135.943 
2.114.588 
1.747,742 
1.572,256 
1.439.480 

2.673.304 
1.943.421 
3.369.560 
2.235.950 
936.396 

449.149 
130.000 
113258 

2.966.915 

4.839,013 
6.246.148 
5.185.318 
3.944.509 
11.958.771 




1 


if 

5" 


s 


37.919.641 

2.959.897 
3.518.819 
3.468.212 
3.176,644 
3.302.710 

3406.848 
3.501.130 
3.170,661 
2,564 395 
2.029,212 

3.056.751 

1.483,641 

1,592.055 

558,599 

105,473 

21.135 

2,570 

889 

33.047.590 

96,484 
2.152,260 
3.091.001 
3.056.128 
3.240,937 

3.381.350 
3.489.148 
3.162.357 
2.552,533 
2,023,475 

3,049,749 

1.480,355 

1.586.071 

556.265 

105.038 

21.002 

2.555 

882 

4.672.051 

8.167,639 
8.258,643 
8.567.562 
6.104.684 
6.821,113 


1 

1 
1 


E 
g 

s 


I 


667.179.075 

11,784,428 
24.169.944 
40.534.907 
49.245.662 
60.437.857 

68.082.211 
73.488.758 
69.560.617 
59.474.516 
48.327,201 

75.650.753 
37,942.889 
41.680.917 
19.312.918 
5.543.401 

1.571.495 
240.212 
130.391 

663.512.462 

341,945 
18.434,612 
37.338.331 
47.776.898 
59.704.807 

67.787.591 
73,313.987 
69,447.837 
59.379.673 
48.298.254 

75.543.836 
37.899.666 
41.551.665 
19.241.431 
5.521.008 

1.562.022 
238.809 
130.110 

23.666.569 

54.235.134 
131.937,665 
177.504.869 
141.428.434 
182.072.976 


09 3 

3 




s 


72.610.504 

10.731.704 
8.470.197 
8.425.312 
7.371.581 
7.018.892 

6.435.978 
5.901.426 
4.847.607 
3.678,323 
2,697.356 

3.672,440 

1.562.150 

1.442.154 

453.109 

83.216 

16.452 

1.955 

652 

59.026.202 

219.648 
6.300.289 
7.727,979 
7,133,782 
6,933.674 

6.403.312 
5.885.023 
4.840.015 
3.670.218 
2.694.656 

3.666.767 

1.559.413 

1.438.048 

451,526 

82,909 

16,353 

1.943 

647 

13.764.302 

23.400.365 
18.617.321 
14.920.897 
8.639.793 
7.232.128 




1 


gross 

Income 

less 

delicit 


5 


627.146.336 

8.570.725 
30.085.823 
48.165.534 
57.416,317 
68.100,051 

75.250.558 
81.181.657 
76.034.408 
65.420.823 
53.821,177 

87,336,804 
47,342,145 
64.962.649 
39.382.429 
14.362,899 

6.145.723 
1.760.483 
1.808.133 

799.706.634 

204.445 
21.300.304 
43.532.491 
55.249.537 
67.007.346 

74.726.735 
80.879.811 
75.808.811 
65.161,413 
53.657.173 

87.122.628 
47.201,999 
64.693.397 
39.218.548 
14.300.211 

6.103.213 
1.750.422 
1.790.350 

27.439.503 

60.591,170 
151.747,280 
195,418.252 
156.290.370 
263.101,265 




if 


= 


60.692.567 

12,021.403 
10.131.154 
9.670,487 
8.208,036 
7,588,270 

6,848.320 
6,264,477 
5.082,932 
3,857.489 
2.841.892 

3.943,993 

1,741.991 

1.759.837 

596.663 

110.176 

21.929 

2.635 

903 

K267.162 

274.991 
6.999.789 
8,703.093 
7.887,751 
7,464,288 

6,800,203 
6.241.028 
5.067,942 
3,842,063 
2,833.187 

3.934.224 

1.736.860 

1.752.525 

594.197 

109.718 

21.787 

2.620 

896 

18.425.425 

27.037.618 
20.581.732 
15.804.109 
9.091,001 
8,178.127 




1 

1 

1 
1 
t 

1 




s S; 


c 

1 






1 

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1 


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ill 

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5S S c^ 

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.000 under $30,000 
.000 under $50,000 
.000 under $100,000 
O.OOO under $200,000 

0.000 under $500,000 
0.000 under $1,000,000 


1 

! 

c 
Z 
1 


it 
e i 

11 


urns $5,000 under $10,000 
urns $10,000 under $15,000 
urns $15,000 under $20,000 
urns $20,000 or more 




*ll rati 

Und 
$20 
$4.0 
$6.0 
$8.0 

$10 
$12 
$14 
$16 
$18 

$20 
$25 
$30 
$50 
$10 

$20 
$50 

$1.C 


stSiss ===== Ss52= sia= ] 


es 


SSSS 



Individual Returns/1973 • Returns Filed and Sources of Income 



25 



tO r^ iA ?> ic <A r^ ^ o o 



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26 



Individual Returns/1973 • Returns Filed and Sources of Income 









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m ^ CTi (VI CNt oo f* 



lTi to m" lO cTi in lO ^ oo lO f-- ^» 1. 






3QOOO roOf^ tft OOOfsJ^J-CT) 

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Individual Returns/1973 • Returns Filed and Sources of Income 



27 



in rn rn BO rt irtOf^ — ^ tO V\ f^ >/"* KO ^ \fy i^ 

^» ^ ^ O ^ Wi r- irt fM trt *i> ^ fi tri oi o^ i^" *rt' 






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28 



Individual Returns/1973 • Returns Filed and Sources of Income 



















in in; tN. tr> CM 


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1 — — (j^o^ oof 






«4. 

51 



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Individual Retums/1973 • Returns Filed and Sources of Income 



33 



1 
I' 

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fa 



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T (71 — .' oo CO esi t« iWo ^1^ «0 lO oo oo lA CT* m r^ - 



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7 T'177 777 



t> *^ r^ ^^ ^ cvj m o 
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rs 



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II 



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r U> f-.' — wi fsi — ^ ^ I I I rf» csi O ^ m' O f--' — ' ^ 

'ill' =■ 17 177 777 



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7 77777 






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3' S ""^ f^ '' 






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— ooooomfi — (A obrotsikOkft 

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I- 



34 



Individual Returns/1973 • Returns Filed and Sources of Income 

Table 1.8— Form 1040A Returns: Sources of Income and Income Tax After Credits by Marital Status 

(All tigures are estimates based on samples- money amounts are in thousands ot dollars! 



'I 



Number of returns 
Adiusted gross income 
Salaries and wages 

Dividends 

Interest 

Other income 

Total deductions 

Tanable income 

TaK before credit 

Contributions to candidates credit 

Tax after credits 
Tax withheld 
Tax due at time of tiling 
Total overpayment 



Number ot 
returns 



(I) 



21.665.031 
21,665.031 
21.615.201 
228.466 
4.771.418 

11.220 

21.604.548 

13.814.758 

13.814.758 

310.588 

13.812.195 

21.303.806 

762.386 

20.643.541 



101.755.539 

101.120.393 

74.601 

556.491 

5.216 
28.841.580 
53.238.227 
9.404.107 

3.673 

9.400.433 

13.597.622 

101.297 

4.313.019 



Joint returns of 
liusbands and wives 



(3) 



4.901.696 
4.901.696 
4.891.474 
64.890 
1.201.381 

CI 

4.896.800 

4.116.218 

4.116.218 

100.615 

4.116.218 

4.833.155 

328.292 

4.514.325 



41.713.125 

41.519.673 

15.983 

173.061 

(•) 

7.338.999 

22.639.372 

3.927.622 

1.734 

3.925.888 

5.216.436 

47.326 

1.341.408 



Separate returns ot 
husbands and wives 



Number of 
returns 



(5) 



913.576 
913.576 
911.005 
CI 
101.049 



913.576 
654.068 
654.068 

CI 

654.068 
897.592 
133.932 

771.337 



3.868.188 
3.846.758 
C) 
13.740 



674.815 

2.105.491 

384.011 

C) 

383.963 

466.747 

18.909 

101.971 



Returns of heads 
of households 



Number of 
returns 



(71 



1.446.612 
1.446.612 
1.441.033 
CI 
179 439 

CI 

1.443.925 

1.087.738 

1.087.738 

31.078 

1.087.738 

1.407.918 

40.785 

1.374.935 



7.520.868 
7.466.493 
CI 
46.525 

CI 

1.923.526 

3.556.668 

603.093 

279 

602.814 

954.338 

4.882 

357.360 



Returns ot survlvrng 
spouses 



Numlter of 
returns 



(91 



53.304 
53.304 
53.304 

CI 

CI 



CI 
CI 



49.340 
49.340 



160.243 
155.891 

CI 
CI 



C) 
CI 



14.629 
10.344 



Returns of sinfle 
persons 



Number of 
returns 



(III 



14.349.843 
14.349.843 
14.318,385 
132.223 
3.279.281 

C) 

14.296.943 

7.945.615 

7.945.615 

172.083 

7.943.052 

14.115.801 

259.377 

13.933.604 



48.493. 

48.131, 

43. 

318. 

CI 
18.834, 
24.910. 

4.485 
1 

4.483 

6.945 

30 

2.501 



C) Estimate is not shown separately because ot the small number ot sample returns on which it was based However, the data are included in the appropriate totals 
NOTE Detail may not add to total because ot rounrling 



Table 1.9— Form 1040A Returns: Sources of Income and Tax Items by Size of Adjusted Gross Income 

1AII figures are estimates based on samples— money amounts are in thousands of dollars I 



[E.a 



J.* 

iCiiK 



IP* 



Size ot adjusted gross income 



Number ot 
returns 



Adjusted 
gross 

income 



Salaries and Wages 
(gross) 



Number of 
returns 



Dividends before 
eiclusion 



Number of 
returns 



Dividend eiclusion 



Number ot 
returns 



Dividends in adjusted 
gross income 



Number of 
returns 



nap 

- Jl»l 

m.'ti 

- iiwi 



Sivrt 
Ii'lel 



(t) 



(il 



(101 



All returns, total 

No adjusted gross income 
SI under Sl.OOO 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under J8.000 
$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 or more 

Taiabia 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 or more 

Total nontaisbia 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 



21.S6S.031 



3,492,490 
3.361,209 
2.406.570 
2.091.892 
1.999.843 

1.837.556 

1.311.910 

1.153.431 

921.884 

803.456 

548.857 
404.182 
372 104 
268.244 
213.307 

422.864 
48.189 
5.827 



44.679 

85.096 

1.795.571 

1.811.769 

1.871.530 

1.783.494 

1.286.647 

1.133.930 

911.233 

803.456 

548.857 
404.182 
372.104 
268.244 
213.307 

422.864 
48.189 
5.827 



13.352.004 

6.028.237 

1.806.694 

478.096 



1.908.038 
4.959.529 
5.892.147 
7.339.090 
8.971.116 

10.026.434 
8.510.434 
8.628.655 
7.811.760 
7.623.582 

5.762.850 
4.627.110 
4.650.976 
3.616.969 
3.089.665 

7.095.037 
1.044.753 
158.439 
CI 



38.963 

130.659 

4.460.165 

6.375.290 

8.410.588 

9.735.343 
8.347.147 
8.483.309 
7.721.055 
7.623.582 

5.762.850 
4.627.110 
4.650.976 
3.616.969 
3.089.665 

7.095.037 
1.044,753 
158.439 
CI 



29.069.920 
42.600.865 
21.747.570 
8.337.184 



3.481.642 
3.358.645 
2.383.717 
2.091.892 
1.992.179 

1.832.457 

1.311.910 

1.153.431 

921.884 

803.456 

548.857 
404.182 
372.104 
268.244 
213.307 

422.063 
48.188 
5.827 



44.679 

85.096 

1.784.527 

1.811.769 

1.863.866 

1.778.395 

1.286.647 

1.133.930 

911.233 

803.456 

548.857 
404.182 
372.104 
268.244 
213.307 

422.063 

48.188 

5.827 



13.308.075 

6.023.138 

1.806.694 

477.294 



101.120.393 



1.877.890 
4.898.824 
5.799.199 
7.299,610 
8.893.864 

9.959.981 
8.471.746 
8.594.924 
7.782.379 
7.598.263 

5.740.573 
4.616.335 
4.632.729 
3.599.858 
3.078.276 

7.039.567 
1.039.987 
157.621 
C) 



90.920.972 



38.228 

129.513 

4.411.587 

6345.669 

8.335.398 

9.668.890 
8.308.459 
8.449.578 
7.691.674 
7.598.263 

5.740.573 
4.616.335 
4.632.729 
3.599.858 
3.078.276 

7.039.567 
1.039.987 
157.621 
CI 



28.769.387 
42.407.293 
21.667.771 
8.275.942 



482.041 



55.021 
57.477 
41.288 
39.910 
21.376 

38.829 
17.614 
24.874 
25.197 
42.973 

25.287 
11.915 
18.152 
19.052 
13.251 

24.859 
3.864 



4.034 
5.019 
16.646 
5.992 
9.440 

14.387 
7.124 
3.875 
3.899 
2.094 

2.166 
1.232 
1.852 
1.768 
939 

19.603 
264 



424.116 



46.613 
53.50^ 
37.575 
30.909 
21.375 

33.192 
17.614 
14.187 
22.643 
40.425 

21.327 
10.687 
15.649 
17.798 
13.251 

22.455 
3.270 



25.601 
36,598 
21.376 

38.829 
17.614 
24.874 
25.197 
42.973 

25.287 
11.915 
18.152 
19.052 
13.251 

24.859 
3.864 



215.072 
149.487 
87.657 
30.432 



11.890 
3.487 
9.440 

14.387 
7.124 
3.875 
3.899 
2.094 

2.166 
1.232 
1.852 
1.768 
939 

19.603 
264 



16.314 



41.131 
31.379 
7.957 
20.097 



21.890 
28.295 
21.375 

33.192 
17.614 
14.187 
22.643 
40.425 

21.327 
10.687 
15.649 
17.798 
13.251 

22.455 
3.270 



189.979 
128.061 
78.712 
27.434 



2.458 
2.806 
2.805 
2.383 
1.239 

1.771 
1.288 

755 
1.286 
1.847 

1.449 
1.009 
1.069 
1.251 
585 

1.663 
127 



22.096 
20.909 
27.463 
32.178 



19.112 
21.373 



10.745 
12.868 



CI 
CI 



I Hurl 
IrUirt 





hr*l 


■■Cill 


*>I9W 


ifkKai 


CI 





1-1 


wr. 



1.445 
1.860 
1.239 

1.771 
1288 
755 
1.286 
1,847 

1.449 
1.009 
1.069 
1.251 
585 

1.663 
127 



11.691 
6.947 
5.363 
1,964 



CI 
CI 



174.497 



19,811 
28,866 



19,112 
21.373 



10.745 
12.868 

10.878 
16.001 



113.177 
62.390 
34.491 
18.408 



CI 
CI 



Individual Returns/1973 • Returns Filed and Sources of Income 

Table 1.9— Form 1040A Returns: Sources of Income and Tax Items by Size of Adjusted Gross Income Continued 



35 



|AII ligures are Bsllmates based on samples money amounts are m thousands o1 dollarsi 



Sue of adjusted gross income 



adjusted gross income 

undei SI 000 
.000 under S2.000 
000 under S3. 000 
000 under S4.000 
000 under (5.000 

.000 under Se 000 
.000 under S'.OOO 
000 under S8 000 
000 under S9 000 
000 under S 10.000 

0.000 under SI I 000 
1.000 under SI2000 
2.000 under SI3000 
3.000 under SIA.OOO 
4.000 under SI 5.000 

5.000 under $20,000 
0.000 under S25.000 
5.000 under S30 000 
0.000 under S50 000 
lO.OOO or more 

lit returns, total 

adjusted gross rncome 
under SI 000 
.000 under S2.000 
.000 under S3.000 
000 under S4 000 
000 under S5 000 

000 under S6.000 
000 under S' 000 
.000 under S8.000 
.000 under S9.000 
.000 under SIOOOO 



0.000 under S 11 000 

000 under SI2000 
2.000 under S13000 
i.OOO under S 11.000 

.000 under SI 5.000 

i.OOO under S20 000 
.000 under S25 000 
.000 under S30.000 
.000 under S50 000 
.000 or more 

iOitJiable returns 

urns. summ3r> 

urns under S5 000 

urns S5000 under SIO.OOO 

urns SIO.OOO under SI5 000 

urns S15 000 or more 



oinotes at end ot table 



Interest received 



Kumber ot 
returns 



436.912 
rai.343 
472,829 
362.884 
401532 

425.321 
304 356 
28/90; 
240 195 
260.404 

178.322 
128536 
137861 
109.614 
92.375 

203.763 
22251 



CI 
CI 



Number ot 
returns 



Total deductions 



28.525 
58.491 
79.106 
36.274 
67.399 

54.591 
32,852 
30.612 
26.663 
25016 

21,493 
9,854 
17,464 
16 593 
II 035 

35046 
4,528 



2,375500 

1,518,183 

646.708 

231.027 



CI 
CI 



(13) 



C) 
CI 
CI 
CI 



CI 
C) 



CI 
CI 



CI 
CI 



370902 


38 132 


338960 


28,396 


389 012 


66 989 


425.321 


54,591 


304.356 


32,852 


287 907 


30,612 


240195 


26663 


260404 


25016 


178.322 


21,493 


128536 


9,854 


137.861 


17464 


109,614 


16,593 


92,375 


11 035 


203,763 


35,046 


22,251 


4528 


CI 


CI 


CI 


C) 



269,795 
169,734 
76,439 
40,523 



CI 
CI 



I'l 
CI 



CI 
CI 
CI 



CI 
CI 



CI 
CI 



CI 
CI 



Number of 
returns 



CI 
CI 



CI 
C) 



CI 
CI 



3,452,923 
3,344,888 
2 403,928 
2091,891 
1999 843 

I 836 859 

I 311910 

1 153,431 

921,884 

803456 

548,857 
404,182 
372,104 
266,989 
213307 

422864 
48,189 
5827 



68,775 
1 792 929 
1,811 768 
1 871 530 

I 782 797 

1,286 647 

1 133 930 

911 233 

803 456 

548,857 
404,182 
372 104 
266 989 
213 307 

422 864 
48 189 
5827 



13,293,473 

6 027 540 

I 805 439 

4 78 096 



4 386 809 
4,248,270 
3054,654 
2 663 076 
2 525,256 

2336 842 
I 680 973 
1 482 059 
1 187 128 
1 133 109 

859778 
683,286 
694793 
529 141 
425,351 

840917 
96 052 
11 654 



CI 

36970 
2 276 228 
2312,747 
2360312 

2 269 253 
1 648 131 
1457 473 
1 173 993 
I 133 109 

859 778 
683,286 
694 793 
529 141 
425 351 

840917 
96052 
11,654 



16,878,065 

7 820 1 1 1 

3 192 349 

951 055 



Eiemplions 



(171 



3 874 062 

4 035 636 
3 427 267 
3346,551 
3513984 

3 593 893 
2,711,280 
2572014 
2 155 243 
2 029 148 

1 477,860 

I 163,447 

1,054 899 

797,894 

660113 

1374 515 

145406 

15 480 

4239 



44679 

86 909 

1858,330 

2 188 224 
2,788 928 

3 207 720 
2505553 
2 377 506 
2 033 405 
2 029 148 

I 477 860 

I 163 447 

1 054,899 

797 894 

660 113 

1,374515 

145 406 

15 480 

4 239 



18 197 500 
13 061 578 
5154213 
1 539 640 



2905442 
3,026410 
2 570 451 
2509,913 
2635488 

2 695 420 
2 033 460 
1 929,011 
1616,433 
1,521.861 

I 108,395 
872585 

791 174 
598421 
495 085 

1,030 886 

109.055 

11610 

3 179 



33 509 
64,865 

1 393 748 
1,641 168 

2 091 696 

2 405 790 
1 879 165 
1 783 130 
I 525 054 
I 521861 

I 108 395 
872 585 
791 174 
598 421 
495 085 

I 030 886 

109 055 

11610 

3 179 



13 64/ 704 
9 796 185 
3 865 660 
1 154 730 



36 



Individual Returns/1973 • Returns Filed and Sources of Income 
Table 1.9— Form 1040A Returns: Sources of Income and Tax Items by Size of Adjusted Gross Income— Continued 



IMI lijutes art istimales based on wmples— money imounU are in Ihouijnds ol aollars I 



Size ot atfjustod gross income 



Total nontaiable returns 

AH returns, summary 
Returns under SS.OOO 
Returns SS.OOO under SIO.OOO 
Returns {10.000 under SIS.OOO 
Returns i 15.000 or more 



Footnotes at end ol table 



All returns, total 

No adiusted gross income 
SI under 11.000 
SI.OOO under J2.000 
S2.000 under S3.000 
S3. 000 under $4,000 
SI.OOO under S5.000 

S5.000 under S6.000 
S6.000 under S'.OQO 
S7.000 under $8,000 
S8.000 under S9.000 
S9.000 under SIO.OOO 

SIO.OOO under SH.OOO 
SU.OOO under SI2.000 
S12.000 under SI3.000 
S13.000 under SM.OOO . 
SU.OOO 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 or more 

Taiable 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 
SU.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 or more 



Taiablo income 



Number ot 
roturos 



(19) 



(20) 



44.679 

85.096 

1.798.134 

1.811,769 

1.871.530 

1.783.494 

1.286.647 

1.133.930 

911.233 

803.456 

548.857 
404.182 
372,104 
268,244 
213,307 

422.864 
48.189 
5.827 



44.679 

85.096 

1,795,571 

1,811,769 

1.871,530 

1,783,494 

1,286,647 

1,133,930 

911,233 

803,456 

548,857 
404,182 
372,104 
268,244 
213.307 

422,864 
48.189 
5.827 



5,611,208 

5,918,760 

1,806,694 

478.096 



beloro 
credit 



Credit tor contribu- 
tions to candidates 
lor public ottice 



$3,238,227 



4,764 

28,824 

790,246 

2,421,375 

3,958,580 

5,060,300 
4,819851 
5,242,707 
5,022,008 
4,968,611 

3,794,677 
3,071,239 
3,165,009 
2,489,407 
2,169,229 

5,223,234 
839,647 
135,175 

CI 



$3,231,171 



4.764 

28.824 

790.190 

2.421.375 

3.958.580 

5.060.300 
4.819.851 
5,242,707 
5,022.008 
4.968.611 

3.794.677 
3.071.239 
3.165.009 
2.489,407 
2.169.229 

5.223,234 
839,647 
135,175 

(•) 



7,203,789 
25,113,477 
14,689561 

6.231,400 



Number of 
returns 



(221 



9.404.107 



647 

4.068 

112.507 

362.352 

627.950 

831.614 
819.075 
908.904 
894,915 
891,840 

687,707 
563,807 
580,578 
462.946 
411.496 

1.023.181 

179.625 

32.499 

8,396 



647 

4,068 

112,502 

362,352 

627,950 

831,614 
819,075 
908,904 
894,915 
891,840 

687,707 
563,807 
580.578 
462,946 
411,496 

1,023,181 

179,625 

32,499 

8,396 



1,107,524 
4,346,348 
2,706,534 
1,243.701 



31.953 
20.182 
36.529 



15.910 
43.972 
25.382 

10.651 
11.625 
14,455 
12,460 



17.173 
2.707 



(231 



29.390 
20.182 
36.529 



15.910 
43.972 
25,382 

10,651 
11.625 
14.455 
12.460 



17.173 
2.707 



88.664 
146.619 
55.424 
19.881 



Income tai after 
croilit 



Number of 
returns 



233 
187 
388 



100 
579 
409 

99 
170 
200 
231 



813 

1.749 

760 

351 



13,112.195 



44.679 

85.096 

1.795,571 

1,811,769 

1,871,530 

1,783,494 

1,286,647 

1,133,930 

911,233 

803,456 

548,857 
404,182 
372,104 
268,244 
213,307 

422,864 
48,189 
5,827 



44,679 

85,096 

1,795,571 

1,811,769 

1,871,530 

1 783,494 

1,286,647 

1,133,930 

911,233 

803,456 

548,857 
404,182 
372,104 
268,244 
213,307 

422.864 

48.189 

5.827 



5.608.645 

5,918,760 

1,806,694 

478.096 



ToUl tai liability 



Number of 
returns 



647 

4,068 

112,269 

362,164 

627.562 

831.154 
818,874 
908.804 
894.336 
891.431 

687.609 
563.636 
580.378 
462,715 
411.437 

1.022.882 
179.572 
32.499 
CI 



9.400.433 



647 

4.068 

112.269 

362.164 

627.562 

831.154 
818.874 
908.804 
894,336 
891,431 

687.609 
563.636 
580.378 
462.715 
411.437 

1,022,882 
179,572 
32,499 
C) 



1,106,710 
4,344,599 
2,705,775 
1,243,349 



13,112.19$ 



44,679 

85,096 

1 795,571 

1,811.769 

1,871.530 

1,783.494 

1,286.647 

1.133.930 

911.233 

803,456 

548.857 
404.182 
372,104 
268.244 
213.307 

422.864 
48.189 
5.827 



13,112.19$ 



44,679 

85,096 

1,795,571 

1,811,769 

1,871,530 

1,783,494 

1,286,647 

1,133,930 

911,233 

803,456 

548,857 
404,182 
372,104 
268,244 
213,307 

422,864 

48,189 

5,827 



5,608,645 

5,918,760 

1,806,694 

478,096 



4,0 
112.2 
362.1 
627,5 

831.1 
8l8.i 
908,t 
894,; 
891.< 

687,1 
563.1 
580.: 
462,; 
41l.< 

1,022,1 
179. 
32, 
CI 



4. 

112. 
362, 
627, 



831 

81>i 



4621 
411 

1,022 
179 ID. 

,.,4"" 



1,108 
4,34* 
2, 70S 
1,24} tkt, 



Individual Returns/1973 • Returns Filed and Sources of Income 

Table 1.9— Form 1040A Returns: Sources of Income and Tax Items by Size of Adjusted Gross Income— Continued 

lAII figures are aslimitet based on sjmples money amounts are in thousands ol dollars I 



37 



adjusted gross income,,. 

1 under S 1,000 
1.000 under (2.000 
!.000 under S3, 000 
i.OOO under (4,000 
1.000 under (S.OOO 

i.OOO under (6.000 
.000 under (7.000 
'.000 under (8,000 
1.000 under (9.000 
1.000 under (10 000 .... 



Size of adjusted gross Income 



iturns. total 



0.000 under (11.000 
1.000 under (!?,000 
2.000 under (13.000 
3.000 under (14.000 
4.000 under (IS 000 

5.000 under (20.000 
^0.000 under (25.000 
5.000 under (30 000 
0,000 under (50.000 . 
0.000 or more 

Hi feturne. totjl 

adjusted gross rncome 
under (1.000 
000 under (2.000 
.000 under (3.000 
.000 under (4,000 
.000 under (5,000 

.000 under (6,000 
.000 under (7.000 
.000 under (8.000 
.000 under (9.000 
,000 under (10.000 



0.000 
1.000 
2.000 
i.OOO 
000 

OOO 
).000 
1.000 
1.000 
1.000 



under (11,000 
under (12,000 
under (13.000 
under (14,000 
under (15000 

under (20,000 
under (25.000 
under (30 000 
under (50 000 
or more 



Rontaiable returns 

urns summary 

urns under (5,000 

uins 55 000 under (10,000 

u'M (10 000 under (15000 

urns (15 000 or more 



Income tai withheld 



Number of 
returns 



3,387289 
3282.320 
2,332,504 
2,058.889 
1964.950 

1,824614 

1 298,913 

1.150 882 

921.884 

803.456 

546.231 
402,941 
371.340 
266.992 
213.307 

422.063 
48.188 
5.827 



l3.t94.SS« 



41.992 

79.976 

1.756.039 

1.792.820 

1.847.720 

1.773,026 

1.276,261 

1.133.930 

911.233 

803.456 

546.231 
402.941 
371,340 
266,992 
213,307 

422,063 
48,188 
5,827 



13,025,952 

5999,749 

1 800,811 

477,294 



Til due el time 
ol mini 



Number ot 
returns 



13.597.(22 



161.558 
483.917 
620,755 
840,392 
1,085,299 

1,264,095 
1,139,802 
1,207,702 
1,114,044 
1,076,885 

842,919 
682,977 
695,304 
546,631 
476,990 

1,131,446 
186,815 
32,040 

CI 



12.735.903 



3.313 

11,55; 

508,961 

778,834 

1,057,718 

1,251,692 
1,134,108 
1,201,841 
1,107,821 
1,076,885 

842,919 
682,977 
695,304 
546,631 
476,990 

1,131,446 
186,815 
32,040 
CI 



3,191,921 
5,802,528 
3,244,821 
1,358,352 



(391 



CI 
C) 



70,973 
52,073 
64,708 

63,233 
46,113 
41,341 
66,293 
82,215 

40,260 
28,118 
26,622 
28,656 
22,373 

92,972 
20,906 



CI 
CI 



CI 
CI 



70,973 
52,073 
64,708 

63,233 
46,113 
41,341 
66,293 
82,215 

40,260 
28,118 
26,622 
28,656 
22,373 

92,972 
20,906 



CI 
CI 



198,823 
299,195 
146,029 
118,339 



(311 



CI 
CI 



2,595 
4,834 
8,082 

5,471 
9,183 
6,367 
9,246 
8,394 

5,003 
6,210 
4,559 
4,288 
3,008 

15,497 
5,374 



Overpayment rotund 



Number ot 
returns 



C) 
CI 



C) 
CI 



2,595 
4,834 
8,082 

5,471 
9,183 
6,367 
9,246 
8,394 

5,003 
6,210 
4,559 
4,288 
3,008 

15,497 
5,374 



CI 
CI 



16.044 
38,661 
23,068 
23,524 



20.112.299 



3,385040 
3,275,466 
2,299,587 
2,019,125 
1,914,266 

1,770,347 

1262,487 

1,108,841 

850,769 

713,575 

507,333 
374,558 
345,482 
238,095 
190,934 

326,528 
27,283 



CI 
CI 



41,992 

76,714 

1,720,649 

1,753,056 

1,797,036 

1,720,261 

1,239,835 

1,091,889 

840,118 

713,575 

507,333 
374,558 
345,482 
238,095 
190,934 

326,528 
27,283 
CI 
CI 



12,893,484 

5,706,019 

1,656,402 

356,393 



•Ginotes at end ol table 



Credit 00 1874 tii 



Number of 
returns 



160 721 
479 304 
510,016 
482,692 
466,656 

439,289 
330,909 
306,384 
229 936 
192,848 

160,314 
125,696 
119,723 
91,028 
68,604 

127,929 
12.911 



CI 
CI 



2,674 

8,014 

398,103 

421,134 

439,074 

427,450 
325,215 
300,523 
223,713 
192,848 

160,314 
125,696 
119,723 
91,028 
68,604 

127929 
12,911 



CI 
CI 



2,099,389 

1,499 366 

565,365 

142,688 



C) 
CI 



CI 
CI 



CI 
CI 



_ 



CI 
CI 
CI 



CI 
CI 



CI 
CI 
CI 



CI 
CI 



4.297 



CI 
CI 



CI 
CI 
CI 



38 



Individual Returns/1973 • Returns Filed and Sources of Income 

Table 1.9— Form 1040A Returns: Sources of Income and Tax Items by Size of Adjusted Gross Income— Continued 



fAII lijures are flstimates based on samples— money amounts are in thousands ot dollars I 



Size ot adjusted £ross income 



All roturns. total 

No adiusled g'oss income 
SI under SI. 000 
SI, 000 under S2.000 
$2,000 under $3,000 
$3,000 under Sl.OOO 
$4,000 under SS.OOO 

$5,000 under $6,000 
$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 or more 

Taxable returns, total 

No adjusted gross income 
SI under $1,000 
S1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

S5.000 under $6,000 
$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 
S12,000 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 or more 



Eiemptions 



Taipayer 



Number ot 
returns 



Total nontaiable 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 



21.685.031 



3.492.490 
3.361.209 
2.406.570 
2.091.892 
1.999.843 

1.837.556 

1.311.910 

1.153.431 

921.884 

803.456 

548.857 
404.182 
372.104 
268.244 
213.307 

422.864 

48.189 

5.827 



44.679 

85.096 

1.795.571 

1,811.769 

1,871.530 

1.783.494 

1 286.647 

1 133.930 

911,233 

803,456 

548,857 
404,182 
372,104 
268,244 
213,307 

422,864 

48.189 

5.827 



13.352.004 

6.028.237 

1.806.694 

478.096 



Number ot 
eiemptions 



(371 



3.580.143 
3.509.736 
2,691.126 
2.366.862 
2.425.723 

2.309638 
1.702.604 
1.584,168 
1,293,269 
1.231.213 

886.740 
665.027 
652.230 
477.979 
382.851 

794.239 
92.022 
10.497 



44.679 

86.907 

1.824.962 

1.932.666 

2.198.537 

2.211.781 
1.654.613 
1.547.669 
1.274.510 
1.231.213 

886.740 
665.027 
652.230 
477.979 
382.851 

794.239 
92.022 
10.497 



14.573.590 

8.120.892 

3.064.827 

899.190 



Eiemptions tor age 
GS or over 



Number ot 
returns 



39.337 
75.557 
83.239 
54.398 
56.569 

24.175 
20.018 






27.682 
50,751 



24,175 
20,018 



Number of 
exemptions 



39,338 
99,214 
100,098 
60,007 
61,773 

26,711 
25,871 



CI 
CI 



27,682 
53,322 



26,711 
25.871 



CI 
CI 



309.100 
59.920 
10.662 



Exemptions tor blindness 



Number ot 
returns 



C) 
CI 



C) 
CI 



CI 
C) 



(•) 



Number ot 
exemptions 



C) 
CI 

CI 

C) 

CI 
CI 
C) 



CI 
CI 
CI 



CI 
CI 



360.430 
71.224 
13.169 



CI 
C) 



CI 
CI 

1-1 



Exemptions for 
taxpayers' dependents 



Number ot 
returns 



(•) 



CI 
CI 



CI Eslrmale is not sho»n separately because ol the small number ot sample returns on »liich rt nras based Ho«ever. the dala are included in Ihe approprrate totals 
NOTE Detarl may not add In total because ot rounding 



141.487 
245.259 
312.090 
456,958 
510,473 

594,440 
422,464 
420,768 
346,515 
351,715 

246,736 
195,891 
188,568 
156.088 
119.804 

238.266 
26.469 



Number ol 
exemptions 



C) 
C) 



3.112.9(0 



28.231 
197.027 
384.793 

540.378 
397.201 
401.267 
335.864 
351.715 

246.736 
195.891 
188.568 
156.088 
119.804 

238.266 
26.469 
(•) 
C) 



1.666.267 

2,135.902 

907.087 

269.395 



254,581 
424,116 
633,500 
919,682 
1,025,342 

1,255,344 
990,883 
977,218 
846,193 
789,874 

588,263 
496,884 
401,413 
317,428 
272,229 

577,051 

53,382 

CI 

CI 



28,231 
227,876 
537,069 

967,028 
833,147 
819,209 
743,114 
789,874 

588,263 
496,884 
401,413 
317,428 
272,229 

577,051 
53,382 



Eiemptions other than 
age or blindness 



Number ot 
returns 



CI 
CI 



].ni.ii3 



3,257.221 

4.859.512 

2.076.217 

637.223 



3.492.490 
3.361.209 
2.406,570 
2,091,892 
1,999,843 

1,837,556 

1,311,910 

1,153,431 

921,884 

803,456 

548,857 
404,182 
372,104 
268,244 
213,307 

422,864 
48,189 
5,827 



l3.tl2.l9S 



44.679 

85.096 

1.795.571 

1.811.769 

1.871.530 

1.783,494 

1,286.647 

1,133,930 

911,233 

803,456 

548,857 
404,182 
372,104 
268,244 
213,307 



Number ot 
eiemptioni 



422,864 

48,189 

5.827 



13,352,004 

6,028,237 

1,806.694 

478,096 



3,834. 
3,933. 
3,324, 
3,286, 
3,451, 

3.564 
2,693 
2,561 
2,139 
2,021 

1,475 

1,161 

1,053 

795 

655 

1,371 
145 
15 
C) 



1,85: 
2,16( 

2,731 

3,171 
2.48; 
2.3SI 
2.01 
2.02 

1,47 
1,16) 
1.051 It 

791 

651 



1.37 
141 
I 

CI 



ILIM 



17.831 
12.98" 
5.14 
1.53 



I 



Section 2 



Contents 

Adjustments to gross income, 40 
Deductions from adjusted gross income, 40 
Low-income allowance, 41 
Percentage standard deduction, 42 
Itemized deductions, 42 
Exemptions, 42 

Text tables 

2A Form of deduction by size of adjusted 
gross income, 40 

2B Form of deduction and size of ad- 
justed gross income: 1972 and 1973, 
41 

2C Exemptions by type, 1972 and 1973, 
42 

2D Returns with political contributions 
deduction or returns with political 
contributions credit: selected items 
by size of adjusted gross income, 43 



Charts 



2A 



2B 
!D 



Returns with deductions, by form of 
deduction and adjusted gross income 
class, 39 

Distribution of returns by form of 
deduction 1964-1973, 40 
Itemized deductions by type, 41 
Number of returns by number of ex- 
emptions for taxpayers and depend- 
ents, 42 



3gs/c tables 

!.1 Returns with itemized deductions: 
sources of income by marital status, 
44 

!.2 Returns with itemized deductions: 
sources of income, deductions, and 
tax items by size of adjusted gross 
income. 45 

!.3 Returns with itemized deductions: de- 
ductions by type and by size of ad- 
justed gross income, 50 

.4 Returns with taxes paid deduction: 
taxes deducted by size of adjusted 
gross income, 51 

.5 Returns with contributions: contribu- 
tions deduction by size of adjusted 
gross income, 53 

Returns with medical and dental ex- 
penses deduction: medical and dental 
expenses deducted by size of ad- 
justed gross income, 54 



Deductions 

and 

Exemptions 



2.7 



2.8 



2.9 



2.10 



2.11 



Returns with interest paid deduction: 
interest deducted by size of adjusted 
gross income, 56 

Returns with investment Interest ex- 
penses: investment interest by size 
of adjusted gross income, 57 
Returns with total miscellaneous de- 
ductions: total miscellaneous deduc- 
tions by size of adjusted gross in- 
come, 58 

Total interest and investment interest, 
1970 law and 1973 law, 61 
All returns: exemptions by type, num- 
ber of exemptions, sources of income, 
by size of adjusted gross income, 62 



2.12 Returns filed by dependents with 
unearned income: sources of income, 
deductions, and tax, by size of ad- 
justed gross income, 67 

2.13 Exemptions by type and marital 
status, 68 

Taxpayers filing individual income tax 
returns claimed two categories of income- 
related deductions and statutory adjust- 
ments: (1) adjustments to gross income to 
arrive at adjusted gross income and (2) 
deductions from adjusted gross income to 
arrive at taxable income, including $750 
for each personal exemption. 



Chart ^IHPPVP^PI^^^^I 


Returns with deductions, by form ^^M 


of deduction and AGi class ^^H 


Millions of returns J 


Form of deduction ^^^B 




HU.Z 






Low-income allowance ^^^m 






Itemized 








Standard 


■ 


Percentage standard ^^^^m 


28.0 




1 


52.2 








1 3 


27.0 


1 








25.3 






20.6 


^^ 


5.8 




ic a 


17.3 




■ M 




i;i.o 








lais" 






II 










7.7 




13.3 






"■ 




4.1 


1^1 


All 


Under 




$5,000 


$10,000 $15,000 


returns $5,000 under under or more 1 


^^m $10,000 $15,000 4 


^^^a Size of adjusted gross income J 



39 



40 



Individual Returns/ 1973 * Deductions and Exemptions 



Table 2A— Form of Deduction by Size of Adjusted Gross Income 

(All tigures an esbmites based on samples— Data are in thousands! 



Stze ol adtuitad grois locome 


Number ol 
returns 


tdiusled 
gross Income 


Average 

adtastad gross income 

(dollars) 


Deductions 




Total Deductrons 
llemried Deductrons 


(1) 


(21 


(31 


(4) 


ToUl 

Under J5,000 
SS.OOO under tlO.OOO 
SIOOOO under SIS.OOO 
$15,000 or more 

Totll 


10.249 

26.594 
20.582 
15.804 
17.269 

21.047 

1.311 
5.771 
7,706 
13.260 

52.202 

25,283 
14,811 
8,098 
4,009 

1S.9S] 

309 
3,548 
8090 
4,006 

3C.2a 

24,975 

11263 

8 

3 


130.653.262 

64,096,095 
151747,280 
195,418,252 
419,391,635 

418.217.027 

4.800.533 
44.945.535 
96.136.414 
340.404.545 

144.36t.235 

59,295.561 
106,801,746 
99,281,838 
78987,090 

210.747.562 

1,014,998 
31,630 038 
99 192 608 
78.909.937 

133,611.653 

58.280.563 

75.171.708 

89.229 

77.153 


10.351 

2.410 
7.373 
12.365 
24.286 

17,336 

3.663 
7.788 
12.476 
25.672 

6.597 

2.345 
7.211 
12.260 
19.700 

13,210 

3.287 
8.915 
12.260 
19,697 

3,666 

2,334 
6,675 
11,584 
23,645 


160,649,616 

34637 916 
33,398.635 
37,914.884 
74,698.175 


Under Si.OOO 




2 846 139 


(S.OOO under tlO.OOO 






SIO.OOO under SIS.OOO 

$15,000 or more 


23.357.054 
66 702 424 


Total 


Standard Deduction 


73 614 336 


Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 




31.791.777 
19268.985 


$15,000 or more 


7 995 750 


lotil 


Percentage Standard Deduction 




Under $5,000 




149 453 


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

ToUl 


Low Income Allowance 


(.667.745 
14,553,786 
7,993,516 

46 246 642 


Under $5,000 




$5,000 under $10,000 


14 601 240 


$10 000 under $15 000 


4 044 


$15 000 or more 


2 234 







NOTE Detail may nol add to total iKcause of rounding 



Adjustments to Gross Income 

Adjustments to gross income included 
ordinary and necessary 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 Corporations, on the ap- 
propriate 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 deduction. The 
standard deduction itself could take two 
forms: the low-income allowance and the 
percentage standard deduction, both of 
which are discussed in greater detail be- 
low. Most taxpayers received the benefit 
of the more advantageous of these two 
forms of the standard deduction. However, 
amarried taxpayer filing a separate return 



:- ;.>-*'V;v,ia*a 



Chart 2B 

Distribution of returns 
by fomi of deduction 
1964-1973 

Percent 
1001 



80 



60 



40 



20 




Percentage standard deduction 




Low income allowance* 



Itemized deductions 



J L 



1964 '65 '66 '67 '68 '69 '70 '71 '72 1973 

'Minimum standard deduction prior to 1970 



Individual Returns/1973 • Deductions and Exernptions 
Table 2B.— Form of Deduction and Size of Adjusted Gross Income: 1972 and 1973 

lAII lt|ures «ft attlmatet baied on samplss dtta »r« In Ihouiindt] 



41 



Form of deduction ind mo of 
adfuifBd fross income 



n ittifiis, totat 

Under SS 000 
15.000 undir SIO 000 
tlO.OOO under t IS 000 
i 15.000 or more 

etutns with adfusted cross income and— 

Ittitliztd deductions, total 

Under tS.OOO 
SS.OOO under S 10.000 
tlO.OOO under SI5.000 
i 15.000 or more 

Staatfard deduction; Jotal 

Under ii 000 
15.000 under SIO. 000 
ilO.OOO under SI5.000 
$15,000 or more 

iM-income allowance, total 

Under SS.OOO 
S5.000 under SIO.OOO 
SIO.OOO under SIS. 000 
$15,000 or more 



Ptretntaie. total 

Under SSOOO 

SS.OOO under $10,000 
$10,000 under SIS.OOO 
$15,000 or more 
funis with no adiusted gross income 



(•1 tstimale is not shown sepaialely because of the small number of sample returns on which il was based However, the data are included in the appionriale totals 
NOTE Delail may not add to total because ol rounding 



Duld not claim the low-income allowance 

his or her spouse was claiming the per- 

"entage standard deduction. 

Details on the form of deduction claimed 

'e shown in tables 2A and 2B and charts 

\ and 2B, while information on types of 

smized deductions is shown in chart 2C. 

able 2D shows information on returns with 

credit or deduction for political contri- 

Jtions. 

Dw- Income Allowance 

The low-income allowance for 1973, as 
r the previous year, was a flat $1,300 
650 for a married person filing separate- 
). This was increased from a flat $1,050 
525 for a married individual filing sep- 
ately) for 1971. For 1970, it had varied 
Dm a low of $300 to a high of $1,100 
'hich it could not exceed), based on a 
rmula which had the effect of increasing 
e deduction as number of exemptions 
3nt up or income went down (for married 
:rsons filing separately, the amount was 
ised solely on exemptions, and varied 
)m $200 to $500). Table 2A shows that, 
a result, the average low-income allow- 
ice claimed for 1973 equalled $1,276, 
•impared to $1,272 for 1972 and $1,033 
r 1971. As was true for 1970, 1971, and 
72 the low-income allowance was taken 
'o account in the "tax tables" which al- 
«ed persons with incomes under $10,000 
'10 did not itemize deductions to look up 
sir tax without computing taxable income. 
iir 1969 and prior years, the low-income 
' owance (then known as the "minimum 



Chart 2C 

Itemized 
deductions 
by type 



Legend 

□ Number of returns 
(Millions) 

■ Amount 
(Billion dollars) 



Kumber of rtturns 



Taxes Interest Contri- Medical Other 



paid 




butions and 

dental 
expenses 



Total number of returns with itemiaed deductions = 28.0 million 
Total amount of itemized deductions "^ 107.0 billion 



77.573 

?6,963 
21, W6 
1S364 
14069 



2t.9IO 

1 4bS 
6,5?2 
7 947 
11.056 

50.152 

25,068 
14,653 
7,417 
3,013 

36.013 

24,874 

II 133 

5 



14.139 
194 
3521 
7.412 
3,013 
440 




■0.693 

2/038 
20S82 
IS 804 
17 269 



29.047 

I 311 

5 771 
7,706 
13,260 

52.202 

25,283 
14,811 



24,975 

11,263 

8 

3 

15.953 

309 

3 548 
8.090 

4 006 
444 



Cfeaafa, 
1972 to 
1973 



3.120 

74 

-594 

440 

3.200 



l,06T 
-144 
-751 
-241 

2.204 

2,0$l 

215 
157 
681 
996 



100 

130 

3 

2 



115 
27 
S79 
994 
3 



42 



Individual Returns/1973 • Deductions and Exemptions 



Table 2C.— Exemptions by Type. 1972 and 1973 

(All figures are flstimates based on samples—data are in tliousandsl 



Numbei of reltjins 
ffumbei of exeoiptions 
Amount of exemptions 



Numbet of refurns 
tfumbei of exemptions 



Number of returns 
Number of exemptions 



Number of returns 
Number of exemptions 



Number 01 returns 
Number ol exemptions 



NOTE Detail may not add to total because ol rounding 



Standard deduction") was based on exemp- 
tions alone. 

Percentage Standard Deduction 

For tax years 1972 and 1973, the per- 
centage standard deduction was increased 
to 15 percent of adjusted gross income 
limited to a maximum of $2,000 ($1,000 for 
a married person filing a separate return). 
For 1971, the percentage standard deduc- 
tion equalled 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 
for 1971 to $1,696 for 1972 to $1,715 for 
1973. For 1970 and prior years, the per- 
centage was 10 and the upper limit, $1,000 
($500 for a married person filing sep- 
arately). 

Itemized Deductions 

In lieu of tal<ing the standard deduction, 
a taxpayer could also itemize the eligible 
taxes (for example, real estate and State 
and local income taxes), medical expenses, 
interest expenses, charitable contributions, 
and other eligible expenses 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 distri- 
bution of the types of itemized deductions. 



Exemptions 

In the computation of taxable income, 
each taxpayer was allowed one exemption 
for himself or herself. On a joint return, 



All Exemptions 



Taxpayer Exemptions 



Age Exemptions 



Blindness Eumptioiis 



Dependent Exemptions 



77, 573 

206.756 

154.855,663 



77.573 
120.922 



7,022 
9,042 



33.782 
76.644 



80.693 

209.753 

157.262.526 



80.693 
124.548 



7.119 
9,197 



34.018 

75,846 



Chaige. 

1972 
to 1973 



Chart 2D 

Number of returns by 
number of exemptions for 
taxpayers and dependents^ 



Millions of returns 
40 





Number of exemptions per return 
'Excludes exemptions for age and blindness. 



the husband and wife could each claim an 
exemption, 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 



3.120 

2.997 

2.406.863 



3.120 
3.626 



not the dependent of another taxpaye 
could also claim the regular as well as tf 
age and blindness exemptions to whi( 
that spouse was entitled. In addition, on 
exemption could be claimed for eat 
qualified dependent. The types of exertf 
tions claimed are detailed in table 



Individual Returns/1973 • Deductions and Exemptions 



43 



while chart 2D shows the distribution of 
returns by number of exemptions for tax- 
payers and dependents per return. 

The value of each exemption was set at 
$600 for tax year 1948 (increased from 
the former $500 exemption) and remained 
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 and 1973. 

It should be noted that the amount 
claimed for exemptions shown in this re- 
port averaged slightly below $750. This 
was attributable to the relatively few prior- 
year delinquent returns included in the 
sample of returns used for this report on 
which $600, $625, or $675 could have 
been claimed. The rationale for including 
these returns is explained in section 7 of 
this report. 



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49 



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3 o^ oo ^* o> r^ c^j f^ lo ^ Cs* 



p— ■ fc/> oo -^ f^ •wi^^^ f^iOO^'***^^ CT^r^tNir^iO Or*j 



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■>' tn oo tsi o ^ c\i rn oo ^o lO o — oo t£i — csT cm" m' n in — csi 

— i/ioo— ro'jr^^o^ CMinwt'"^CTi oidCNi^^m ^t^i 



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— ■mi/Sooo coinoooS(sj inoo^oo>~~ i — 



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f— — f^ — <n 5 I ^ 



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ScEcC CCCCC 3333: 



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50 



Individual Returns/1973 • Deductions and Exemptions 



& 

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cSirOiJ^CT> eSJ<T>u^crir»^ CTiCvj^fK^i^ ij5 ^ <sj ^_ t^ f^ ^^ o^ ^ ^ 

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52 



Individual Returns/1973 • Deductions and Exemptions 



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i £S 



Individual Returns/1973 • Deductions and Exemptions 

Table 2.5— Returns With Contributions: Contributions Deduction by Size of Adjusted Gross Income 

IWI figures are eitimttes based on samples money amounts are in thousands of dollarsl 



53 



sin a1 adjustad gross Income 



I irns. toUl 

Ijndei SI. 000 
1 00 under $2,000 
I 00 uniler S3 000 
too undei S4 000 
100 undei SSOOO 

lOOundei S6.000 
S 00 under S'.OOO 
S 00 under S8.000 
too under S9.000 
SOO under SIO.OOO 

SOOO under SI 1000 
SOOO under SI 2.000 
SDOO under SI3.000 
SOOO under SI4.000 
S 100 under SI 5.000 

S 100 under S20.000 
S }00 under S25.000 
S 100 under S30.000 
1 100 under SSO.OOO 
SlOO under SIOO.OOO 

S 000 under S200.000 
S 000 under SSOO.OOO 
S 000 under SI. 000.000 
S )0.000 or more 

!■' rotlirns. totjl 



SiderSl.OOO 

S 10 under S2.000 . 
S:)0 under S3 000 
CIO under S4 000 
|ilO under SS.OOO 



tHO under se.OOO 
(ilO under S'.OOO 
IriO under S8000 
tiiO under S9.000 
t!'0 under SIO.OOO 

1100 under SII.OOO 
1100 under SI2.000 
1100 under SI3 000 
II 00 under SU.OOO 

11 00 under SI5.000 

1100 under S20.000 

12 00 under S25.00O 
1200 under S30.000 

13 00 under S50.000 
IS 00 under SIOO.OOO 

:I300 under S200 000 
no under SSOO.OOO 
iS'3O0 under SI. 000.000 
•I .3.000 or more 

d itJHbIt returns 

* IS. summary 
'e )S under SS 000 
Us $5,000 under 

.000 
ei s $10,000 under 

000 
et s $15,000 or more 



Number ot 
returns 
with con 
tnbutions 
deduction 



Adjusted 
gross 
Income 



24.614 
48,856 
144.050 
319,535 
525,257 

?29,834 

896,700 

1,056,022 

1,280,370 

1323,875 

1,425,558 
1,469,296 
1,514,574 
1,389.037 
1.438.745 

6.024,364 
3.153.900 
1.488.249 
1. 551.856 
551,730 

104,754 
21,166 
2,563 



6,194 
41,511 
139,103 
368,213 

572,862 

782,802 

1,007 428 

1,241663 

1,294,571 

1,407,798 
1,456,339 
1.507.295 
1,382.288 
1.434.540 

6.003.960 
3.148.123 
1.486094 
1.545.529 
549.564 

104,336 

21,039 

2,550 

873 

910,491 



1,062,312 
5,286801 



7,237,210 
12899462 



(2) 



16,937 

76,695 

375,052 

1,133.096 

2.380.791 

4.025,530 
5,843,175 
7,915,834 
10,901,212 
12,544,300 

14,998,134 
16,916372 
18,910,013 
18,730,359 
20,856,636 

104,336,535 
69,907,308 
40,466853 
57,376,862 
36,498,589 

13,674,623 
5,937,853 
1,713,128 
1,759,989 

461.442,095 

CI 

9,703 

110,342 

499,546 

1,670,648 

3,170.241 
5.109,780 
7,553,782 
10,577,029 
12,267,504 

14,812,932 
16,767,790 
18,820,031 
18,639,811 
20,795,148 

103 990 025 
69,781,568 
40,408,209 
57,140,689 
36,353,042 

13,617,230 
5,899,605 
1,704,529 
1,742,206 

5,853.779 



3982,572 
41,230,050 



90,411515 
331,671 740 



Total 
llemiied 
deductions 



01 



l02.44e.SM 

59,673 
145,276 
324,300 
702.325 
1.120,940 

1,695,005 
2,059,889 
2,455,536 
3,204,209 
3,530.900 

3,851,314 
4,284,366 
4,608,296 
4,496,094 
4.815,835 

22.120.763 
13.468.893 

7,422,019 
10.466,409 

6.582,033 

2,675.491 

1.395.980 

442.597 

518,426 

9i.3M.373 



3412 

59,321 

237,116 

666,254 

1,125,535 
1,667,538 
2,251,670 
2,992,173 
3,348,508 

3,747,396 
4,202,608 
4,551,425 
4,441,963 
4,775,078 

21,878,129 
13,375,782 

7,389,704 
10,252,443 

6,447,948 

2,614,113 

1.351,497 

433,257 

493,242 

4.140.194 



2,352,514 
12,945,539 



22,055,905 
65,092,611 



13.895.720 

13,378 
14,774 
37,377 
80,931 
149,570 

226,687 
281,096 
314,192 
421,485 
425,519 

443,951 
501,905 
517,069 
557,457 
570,384 

2,561048 
1,682,800 
991,011 
1,496,452 
1,175,649 

605969 
410,672 
171 740 
244,604 



351 
9,874 
33,116 
98,751 

174,309 
239,075 
298,904 
398,279 
411 548 

434,197 
494,701 
513,819 
553,953 
563,014 

2,541,873 
1,675977 
988,400 
I 485,031 
1,162,157 

598 969 
406,159 
169,503 
243,594 

400.131 



296,029 
1,668,978 



2,590,767 
9,339,944 



Number o1 
returns 



24,489 
48,854 
143,544 
315,457 
516,579 

725,924 

895,615 

1,044,284 

1,269,819 

1,314,563 

1,416,313 
1,466,650 
1,502,304 
1,377,979 
1,434,788 

6,010,404 
3,147,263 
1,484,297 
1,548,843 
550.386 

104457 
21,063 
2552 



6,194 
41,511 
136,293 
359,845 

569,197 

781,911 

995,988 

1,231,246 

1288276 

1,398,554 
1,453,693 
1,495,025 
1,371,230 
1,430,583 

5,990,000 
3,141,495 
1,482,144 
1,542,417 
548.248 

104.048 

20.936 

2,539 

861 

974.}49 



1,048,923 
5,250,205 



7,198,034 
12,870133 



11,026 
14,053 
36,090 
77,905 
141,875 

217,757 
271,625 
299,351 
396,258 
406,287 

418,796 
477,555 
490,124 
531,708 
536,968 

2,432,467 
1,590,003 

918,651 
1,384,013 

970,690 

410,441 

210,941 

70985 

82,769 



351 
9,458 
32,550 
93,140 

167,284 
231,504 
285,337 
377,598 
396,186 

409,477 
470,583 
487,303 
528,367 
530,028 

2,415,851 
1,583,935 

916,257 
1,374,205 

961,742 

406 488 
208 889 
69,942 
82,186 

359.(54 



280,949 
1,591,278 



2,455 151 
8,070,959 



Otiier then cash 



Number of 
returns 



I'slimale is not shown separalel, because ol the small number of sample returns on which it was based However data are included in the aoorooriate totals 
"' Detail may not add to total because ot rounding 



880 

7,165 

14.301 

19.165 

42.115 

65.750 
87,405 
89,091 
155,985 
166,507 

165,882 
188,487 
210,768 
189,896 
196,780 

902,510 
523,987 
278,676 
292,494 
120,745 

28,683 

7,338 

1,174 

463 

3,651.917 



4,887 
27,949 

52,236 
76,809 
85,481 
150,215 
158 040 

164,462 
187,197 
209 765 
189,087 
195,013 

900,081 
523,254 
278595 
292 187 
120.429 

28,605 

7,293 

1,168 

461 

97.330 



83.626 
564.738 



951.813 
2.156.070 



Additional deduction due to 
carryover Irom prior years 



Number ol 
returns 



164 

577 
944 

2.508 
7.297 

8.484 
8.718 
12.308 
23.263 
15.980 

19,173 
18,566 
19,934 
22,510 
29,742 

114,803 
87,911 
60,968 
100,541 
171,156 

157,370 
162,696 
84383 
145,724 



293 

5,351 

6,733 
7,532 
11,113 
20,24 7 
12,323 

18.738 
18.342 
19,612 
22,372 
29,481 

113375 
87 609 
60,919 
99,166 

167,950 

156,434 
161,117 
83,558 
145,296 

27.742 



11,490 
68,753 



109925 
1085553 



915 
2,964 

383 
3,912 
5,036 

1099 

991 

3,523 

7,090 

12,190 

10,159 
10,370 
10,219 
10,849 
16,117 

40,490 
17,629 
10,047 
12,467 
5,179 

1,924 
916 

176 



2.612 
4.540 

866 

446 

3.104 

6.411 

9,171 

10,157 
10,366 
10,070 
10,823 
16077 

40311 
17,552 

9,937 
12420 

5,073 

1,870 
900 
173 



11.7t4 

13,210 
24,893 
57 714 



2 188 
144 
343 
517 
399 

446 

753 

2,533 

l,9M 

3.252 

5,982 
5.784 
7.011 
3.239 
3.674 

13,778 
4886 
II 392 
11,897 
33,802 

38,157 
37,035 
16,372 
16,111 

201.915 



273 
260 

293 

40 

2,454 

435 
3,039 

5,981 
5,776 
6,904 
3 213 
3,504 

12648 
4433 
II 223 
11660 
32 465 

36,048 
36 153 
16002 
16,111 

12.743 



3,590 
8,947 



25690 
183,432 



54 



Individual Returns/1973 • Deductions and Exemptions 



09 

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cn ^ n f- o 


1-* to oo fN, 1^ 


j^ J-. cn — oo 


o to — cn ^ 




3 


V a\ — en 


to cn cn to — 


cn — cs o to 


ooun O cn CM 










oo un 










(M 


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^ (N, J-l — to 


m oo o — o 


— cn ^ ^ 


— CN, ^ m 


u^ a o <y <y 


m rn un — ftj 




— CM oo en 














C^ 






US « O to C3 


cn r-- cn tvi cn 


oo to oo >^ O 


00 tn r^ oo m 


en — ^ oo 


at 


to r-. « — 


oo to, in t^ m 


O ^ to — cn 


^ o to o oo 


cn cn — to 


• 


tn 


°9 


— oo 










O U3 1^ OO ^ 


J^■ oo" r~." r~. — 


tn' (Nj CNi r^ J^ 


>-- ^" to' oo oo 


o tri c=> o 


e 






rn cn' — ob ui 


CO — tn rn' oo" 




e 












£i 




3 












!S 






oo « cn .n m 


r-. o CO •-. ■» 


tn cn cn >— 


5 




tn 


^ f— 








^ " — 2 m 






c-i S — S ^ 


S Jn 2 "^ 




cN, ^ to en C3 






to cn 


to 


cn 


to to 






£ -B 
















o' 


















r- Ol 






£ •» 




<n 












m 




























OO m tn o (sj 








— (-1 CN, f-> 




cn en cn cn 


m fs. <--, to C3 


^ f— o 00 un 


r^ O jn •« US 


en — ^ oo 






<N, 


CM in 














csi J^ O *» S 












cn oo ^ f- tn 


o c=> un — — 


CM o — cn cn 




■n 


CM 




tM to 






'II 






S o S ? £ 


— O m — — 


en to ■*» tncn 


f-> CNI CN. ^ oo 


— s ss 


«M 


S J^ S " 




m *v to to CN. 


o ui en — o 


f— to — r— 






OO 


to O 












m" — to' OO ^ 


ocj rn <Ti' o tn 


r- to" li-i oo' to 




«m' 


— CO .^ tb 


u-i rn {< — to 


oo" rn un ^ rn 


— S to un — 


tb — cs DO 


m' 
































tn CN, Ol r- C-g 




••J lO r- est 


« 


to 




en m 










— csi trt OO 


« oo est <n m 




^a^oo'S^ 


cnc^m -a 






5 iS o ^ — 




m oo oo CM to 


CM — m 1 






«>. 


P-, oo 




1 




ifi 




— — ct.' (si m 




— " cs, to" tn tn" 




Cti' 








oJ — 








- 


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"a" 




0^ O ■•T t/> to 






asg = 


s 






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o «» oo ^ o 


to in CN, — 






tn 












r^ — cn tn r- 


— oocn^^ cn 


m cn -J CN, 


CN, (N, cn 1^ (N. 


^ — to to un 


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M 


en 


















^ — en o m 


— to >n to tn 










to oo «9 CN, ^ 


cn — — ui m 


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tB 


to 


to 


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tri 


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r- r^ cn CNj o 


oo .n m fNi o 


j^ oi m oo m 


oo CNJ en cs 


a» 


— oo' >— ■ — " 


■»' crl un' — oo" 


c^ m to ^ ob 


O' r~.' o — ' r^' 


— ' cm' ob cm" 


tn 












-21 




91 


•^ a a rn 


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*T oo u-> cn ^ 


O — tn to in 


(N. CN, to (n 


M 


oo r-, — 


cr> — to fn cn 




O C3 O ^ — 


r— oo m — 




Ol 




CM un 










m <T) OO 


tn o fvj o cn 


m ^ to f— to 




en r- m ^ 


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to ^ oo, f— to 




tn o OO — o 


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— . to 






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d to tb on e=> 




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f-= 




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m 




SSriCS 


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r-^ to fn oo •« 


m m CD to 


r« 


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O rn to un — 


sscss 


— en — CN. un 


cn — cn cn 


s 






as 










«v 










oo m in to 


in cn oo oo cn 


1— to (N, CM (n 


00 to cn o 


Ol 


at 












o (» m j-i o 


r- — oo to ^ 


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O f-l — (N. <NI 


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to ^ r- (N, 




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i 


t<> o" to "» u-1 


to' «■ tJ-)' ^ to 




OO to to OO (£> 


cn to CN." 






C3* m" ^" — " r— " 


lb __" P-," f^ cn' 


un' — ^" cm' wt 










tn' oo' 






1! 














m 


_ m C3 to 




to CM oo oo — 


o oo un m ui 


oo — 


2 




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~ 




— CVi ^ 


S ^ S 2 iG 


m ^ ^ m ^ 


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oo. en m (1 •« 




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n 
































































e 














ggi 










^ 


III 








a. 






M 














5 <=j o 








O O O C3 o 


















•g 












o OO o o 


$200, 
$500, 
$100 
ore 








O C3 o o o 


o o o o <=• 


d c3 ■=■ 


g 






■S E 














O C3 o o o 






o o o o 


o o o o o 


o o o o =. 


C3 C3 O O (_ 


o o'^ 












^ 






ggg§ 


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mil 


a 


a o •=> >=> 


e=i o o o C3 




o un o o § 

(M CM m tn — 


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s 


£-° 


1 


= 5 






^ 






o Oti cn' "o^ ti-> 


iS^iSSa 






£ £ S ^ 


e 


S t^ V«S «A 


SSasS 




k« »A V« tA W« 


S £ E ^ 


•- 


Et* 




B o 










B 










T3 -O -O 5 








&> C u £ a> 


£ £ £ £ £ 


"c "c c S 


4 


1- 


i 












~~ O £ £ 4> 


U U U (U £ 


■o -D T3 -c -a 


■O 13 TO -O -O 




g 


— a. ai 4> OJ 




-o -D -a ts TS 


■O TS -es TS ID 




z 








o 




e 










000 u 
000 u 
000 u 
0,000 




■o -o -o tl -o 


cr c c c c; 


c: c: c c c 




a 


=1 c 










« 






mder ! 
00 un 
00 un 
00 un 
00 un 


00 un 
00 un 
00 un 
00 un 
00 un 


3 3 = 33 


3 3 3 3 3 


1 


illll 


c c c c c 

3 3 3 3 3 
O O O O O 


= = = 33 


= 3 = 33 


§§§1 


m -J 


E ° 


^1^ 
















gggs 


1 

s 


c o (=• t3 O 


O O O O O 








g 


5 5 
















^ o o o o 


o o o o <=> 


O — iNi cn ^ 




= O c=> o o 




O — ' CM rn -^ 


tn o m d d 


ooo^ 




?2 














5 


=;aDiaa 


tss^ssts 




sjsSaS 




usass 


;ss::isa 




zmtizt-a 


1.4 M V4 h« 




i 


i S 



IJ 






2 £■* 

9j ^ ^ 
2. o - 






Individual Returns/1973 • Deductions and Exemptions 



57 



II 

M 



Is 

is 

e 



si 



Is 



■E _ 
11 



Is 



I I 

E S 



2l 

E li 



lin 



5=" 5 






E I 



M se I 






- 91 ^ IC ^ ■ 



I I OO <7< I 



MS ""I 



W — " K» '— ^'^ o f 






OO (Sj l^ — I — to o 

<— I to oo" — oi oi ■ 



a O J^ lJ^ to ""^ 1^ 
^ ^i^ to to rsj 1^ o 



o og 

go S o S o 
^ S - o o 2 
^ ° o S 5 P ^ 
o o o (N. Ji — 2; 



S Ji' ^ "^ ^ ■ 



^ ly^ O o S S S " 



■5 e. E = 

K "o tj i; 






58 



Individual Retums/1973 • Deductions and Exemptions 



Table 2.9— Returns With Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income 


14 




lAII ligures are estimates based on samples— money amounts are in thousands ot dollars] 













Tout 




Net casualty 


■r theft loss 






Size of adjusted sross income 


Number ol 


Ujusted 
gross 


Total 
itemized 


ToUl 
miscellaneous 


Number of 


Ujusted 
gross 


Toul 
miscellaneous 


Net casualt) 
or theft loi! 






returns 


income 


deductions 


deductions 




income 


deductions 








(11 


(2) 


(3) 


(4) 


(5) 


(61 


(71 


(8) 




All returns, total 


23.3SS.S79 


403.336,339 


90.2SS.320 


10.940.361 


I.89S.509 


3S.334.390 


2.119.300 


1.164 


'* 


$1 under $1,000 


13.997 


9.491 


30.588 


2.945 


CI 


CI 


C) 


CI 


"l 


$1,000 under $2,000 
$2,000 under $3,000 


32.961 
105.822 


50.775 
281.194 


115.455 
266.280 


14.847 
27.113 


1.164 
14.091 


1.810 
37.062 


1,383 
12.629 


i 




$3,000 under $4,000 


258,479 


924.434 


585.324 


67.177 


26.361 


94.699 


15.274 


u 




$4'000 under $5^000 


429.819 


1.945.232 


893.266 


129.372 


22.854 


105.090 


22.805 


2 




$5,000 under $6,000 


614.213 


3.394.224 


1.374.738 


192.933 


56.893 


312.053 


63.616 


4 




$6,000 under $7,000 


764.964 


4,979,626 


1.751.820 


246.286 


48.283 


317.910 


45.810 


3' 




$7^000 under $8,000 


947.458 


7 108,131 


2.174.963 


289.597 


71.368 


537.497 


53.523 


2 




$8 000 under $9 000 


1.177.662 


10,028.990 


2.949.936 


384.775 


95.393 


810,658 


99.775 


41 


g 


$9!000 under $10,000 


1.204.533 


11.410.823 


3.181.107 


444,221 


99,172 


943,649 


141.952 


10 




$10,000 under $11,000 


1.342.657 


14.118.083 


3,603.386 


470,778 


110,929 


1,166,443 


107.931 


E 
4 
S 


la 


$11,000 under $12,000 


1.345.509 


15.492.865 


3,905.080 


503,083 


100,120 


1,149,039 


86.094 


IK 


$12,000 under $13,000 


1,377,267 


17.194.003 


4.188.313 


533.594 


98,537 


1,231,723 


119.971 




$13,000 under $14,000 


1,261,149 


17,005.614 


4.084.544 


513.045 


98,166 


1,330.972 


111.123 


7 




$14,000 under $15,000 


1.323.440 


19.187.507 


4.443.908 


543.529 


99.134 


1.437,460 


82.954 


4 




$15 000 under $20,000 


5.370.771 


92.980.967 


19.834.990 


2.392.417 


426.448 


7,379,582 


384.308 


20 


'* 


$20!000 under $25,000 


2.754.776 


61.027.614 


11.832.079 


1.201,592 


223.342 


4.959.775 


194.389 


9 
5 
12 


m 


$25,000 under $30,000 


1.269.213 


34.507.924 


6.405.907 


681 996 


122.767 


3.342,112 


110.670 




$30 000 under $50,000 


1.217.616 


44,931.589 


8,517.894 


1,023,624 


124.531 


4.537,952 


223.391 


m 


$50,000 under $100,000 


435,486 


28.849,472 


5,525.766 


685.606 


45.476 


3.039,136 


116.866 


5 




$100,000 under $200,000 


87.150 


11,403,163 


2.382.339 


311.028 


10.418 


1.358.487 


57.554 


;e: 


$200,000 under $500,000 


18.511 


5,216,201 


1.303.324 


169.838 


2.462 


695.895 


34.914 
9.736 


1 




$500,000 under $1,000,000 


2.386 


1,597,416 


428.638 


50.000 


339 


224.517 




1^ 


$1,000,000 or more 


840 


1,691.001 


505.675 


60.965 


141 


320.806 


21.922 






Taiable returns, total 


22.809.72S 


400.739.SII 


ss.iii.aiB 


10.326.600 


1.109,113 


34.704,259 


1.616.699 


9! 


* 




U 


SI under $1 000 


(•) 


CI 


CI 


CI 


(*) 


CI 








$1,000 undei {2.000 


3.572 


5.845 


2.853 


73 


- 


- 


- 


C) 


■ 


(2.000 undei S3.000 


32.206 


86.597 


48.761 


5.324 


C) 


CI 


(*1 

5.685 


t 


S3.000 under S4.000 


121,402 


438.097 


211.736 


29.086 


12.979 


47.549 






$4,000 under J5.000 


305,486 


1.381.900 


551.186 


87.375 


17.694 


82.143 


13.022 






{5.000 under S6.000 


493,103 


2.733.115 


951.647 


130.836 


37.319 


205.906 


24.412 




1 


$6!000 under $7!oOO 
$7,000 under $8,000 


682,366 
908.102 


4,449455 
6.815,340 


1 463.087 

2 012.964 


214.340 
265.954 


37.933 
67.943 


250.528 
511.675 


30.911 
45.560 




t 


$8,000 under $9,000 


1.139.055 


9.704.444 


2,721.099 


354.994 


87.339 


743,129 


83,173 




i; 


$9,000 under $10,000 


1.181.900 


11,197.252 


3,018,037 


374.474 


92,393 


878.280 


77,878 






$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 


1.329.233 
1.337.328 
1.372.410 
1.256.364 
1.320,213 


13,978,201 
15,398,943 
17,133.735 
16.941,152 
19.140.142 


3,520.676 
3.848.154 
4.141.966 
4.041,743 
4.405.787 


452.531 
496.433 
516.355 
495.832 
535.339 


109,657 
99,014 
96,228 
96,923 
98.636 


1,153,116 
1,136,331 
1,202,990 
1,314,136 
1,430,374 


99,923 
84.144 
105.532 
97.249 
76.797 




J 


$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 


5,354,937 
2.749.900 
1.267.708 


92.716.052 
60.920.023 
34.467.171 


19,573.401 
11,731,673 
6,376,651 


2.321.611 

1.187.069 

671.443 


424.715 
223.142 
122.295 


7,351.887 
4.955.413 
3.329.659 


369,917 
193,108 
104.666 


1 


■ 


1.211.775 
433,588 


44.716.817 
28.722.052 


8,306.392 
5.398.626 


964.007 
664.550 


123.338 
45.244 


4.496,273 
3,023,707 


174.897 
112.413 




$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000 000 or more 


86.772 

18.388 

2,372 

834 


11.350.721 
5 179.191 
1.588.204 
1.674.357 


2.325.800 

1.260.095 

417.597 

481.626 


296.997 
159.341 
49.246 
53.340 


10.371 

2 446 

338 

139 


1.351.548 
691.338 
223.944 
316,955 


56.365 
32.233 
9.705 
17.831 




It: 


Total nontaxabi* returns 


74S.9S3 


4,S9S.S29 


3.473,504 


6I3.7S9 


19.396 


S30.129 


302,699 


' 


11 


All returns, summary 
Returns under $5,000 
Returns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 or more 


841,078 
4.708.830 
6.650.022 
11.156.749 


3.211,126 
36.921.794 
82,998 071 
282,205.347 


1.890.913 
11.432.564 
20.225,231 
56,736.612 


241.454 
1,557.812 
2.564.029 
6.577.066 


64.590 
371.109 
506.886 
955.924 


238,725 
2.921,767 
6.315,636 
25.858,261 


52.801 

404.676 

508.074 

1.153,750 


; 


IE 

k 
u 


Footnotes are at end of table 
















• 


•I 



Individual Retums/1973 • Deductions and Exemptions 



59 



Table 2.9— Returns With Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income— Continued 



I Ml Itgures are estimates based on samples money amounts are in thousands ot dollars I 



Slie ot adjusted gross income 



total 



SI 000 

, u under $2,000 
l.iO uniter J3,000 
I. II undec 54,000 
It 11 under J5,000 

l^ -: under $6,000 

HO under $7 000 

1)0 under $8,000 

no under $9,000 

ISO under $10,000 

II oil under $11,000 
11 00 under $12,000 
1100 under $13,000 
iioo under $M,000 
i) W under $15000 

11 JO under $20,000 

12 )0 under $25,000 
|J0 under $30,000 

under $50,000 
under $100,000 

00 under $200,000 
under $500,000 
00 under $1,000,000 
QilOOO or more 

A Iturns. total 

.1 ler $1,000 

1 I under $2,000 

; under $3,000 

i under $4,000 

I under $5 000 

S. under $6 000 

fi. under $7,000 

l, under $8,000 

I, under 59,000 

9 under $10,000 

1(0 under $11,000 
no under $12,000 
no under $13,000 
1:0 under $14,000 
110 under $15,000 

liO under $20,000 
iCO under $25,000 
iSO under $30,000 
HO under $50,000 
Mo under $100,000 

WOO under $200,000 
Woo under $500,000 
iOOO under $1,000 000 
1,1 000 or more 

' ilaisble returns 

'II summary 

:N under $5000 , 

* 15 000 under $10,000,., 
HI $10,000 under $15,000 
K $15,000 or more 



Alimony paid 



Number of 
returns 



2,650 
7,414 

9,784 
9,993 

19,309 
9,056 

12,190 

15,147 
15,926 
20,646 
13,626 
12,579 

67,601 
47,394 
28,571 
46.660 
22,235 

4,876 

1,096 

164 

67 



6,922 
9,425 

18,968 
8,473 

11,814 

14,849 
15,736 
20,644 
13,610 
12,517 

67,214 
47,000 
28,461 
46 488 
22,129 

4,814 

1.082 

164 

66 

15.I2S 



12.383 

60.332 

77924 

218.664 



Adjusted 
gross 
Income 



9.631 
32.865 

53.994 
68.107 

141.913 
76.324 

115.077 

159.245 
182.868 

257.904 
184.095 
182.645 

1.171.447 
1.056.743 
774.908 
1.673.633 
1.472.496 

635.970 
310.295 
107.238 
148.671 

I.TD7.)4I 



38.115 
64.412 

139.262 
71.439 

111.428 

156.054 
180.671 
257.880 
183.878 
181.751 

1.164.979 
1.047.784 
771.881 
1.667.489 
1.465.739 

627.633 
306.424 
107.238 
147.666 

114.013 



48.181 

455.415 

966757 

7.351.402 



Total 

miscellaneous 

deductions 



Alimony 
paid 



1.769 
13.484 

20.174 
14.038 
23.986 
11.598 
11.485 

18.824 
24,746 
27,793 
14,249 
18,124 

125,357 
117,028 
81,093 
219,922 
184,033 

72,155 
31,525 
9,686 
11,719 



3,964 
12,674 
23.062 

8.924 
10.089 

18.355 
24.144 
27.783 
14.123 
17.643 

123.347 
113.183 
80.486 
216.793 
182.615 

69.255 
30.451 
9.686 
11.596 

S6.S27 



20.318 
81.281 
103.735 
852,517 



1,711 
13,272 

6,550 
10,456 
21,647 

8,938 
10,176 

14,746 

17, 

19,890 

11,892 

13,788 

107,592 
103,525 
67,893 
185,533 
162,294 

56,528 
22,070 
5,131 
2,685 

130.291 



3.050 
9.119 
20.926 
6.830 
8.781 

14.277 
17.097 
19.880 
11.768 
13.339 

106.396 
99.874 
67338 
183.657 
161.122 
54.734 
21.401 
5.131 
2.652 

31.001 



19.262 
57.766 
78.015 
713.251 



Number ot 
returns 



(13) 



9.126.079 



! I 



M tes 3ie at end of table 



-1_ 



13.165 
74.857 
95.390 

147.267 
188.639 
327.200 
362.683 
428.068 

579.379 
626.603 
658.358 
585.432 
671547 

2.592.829 

1.168.765 

399.440 

184.618 

16.654 

1.107 
124 
20 



8.971.253 



38.730 
72.187 

123.014 
166.981 
317.705 
352.535 
426.325 

572.164 
624.751 
657.652 
583.927 
671.080 

2.590.578 

1.168.546 

399.396 

184.520 

16.645 

1.106 

124 

20 

4 



187.342 
1.453.857 
3.121.319 
4.363.561 



Adjusted 
gross 
income 



ToUl 

miscellaneous 

deductions 



35.864 
264.168 
433.043 

813.705 
1.231,645 
2,463,067 
3,090,021 
4,065,827 

6,092,277 
7,215,815 
8,219.926 
7.893.679 
9.731.472 

44.790.811 
25.762.308 
10.810.108 
6.504 135 
1.021 515 

142.343 
34.233 
13.507 
4.437 



138.513 
328.276 

681.726 
1.090.876 
2.392.759 
3.004,875 
4,049,101 

6,017,595 
7,194461 
8,211,038 
7,873,514 
9,724,796 

44,755,128 
25,757,572 
10,808,943 
6,500,432 
1,020,762 

142,224 
34,233 
13,507 
4,437 

■13.974 



736,562 
11,664,264 
39,153,169 
89.083.398 



6.557 
18.221 
26.965 

62.249 
55.675 
113.950 
135.345 
148.588 

227.971 
244 444 
267 498 
247.197 
291.045 

1.212.533 
587.551 
257.089 
179.615 
30,368 

6,765 

1,067 

915 

55 



7.126 
21.489 

34.983 
52,008 
111,085 
123,916 
147,666 

217,049 
244071 
264,118 
246,322 
285,329 
1,201,037 
587,343 
257,012 
179591 
30,180 

6,762 

1,067 

915 

55 

102.191 



52,117 

515,808 

1,278,154 

2,275,957 



l,IS7.S93 



954 
6.321 
6.982 

14.612 
14.986 
30.171 
36.510 
43.304 

59.053 
68.320 
76.099 
65.897 
77.867 

358.261 
185.172 
74.142 
34.292 
4.101 

225 
29 
6 
1 



3.259 
5.375 

11.527 
13.278 
29.329 
35.612 
43.139 

58.053 
68.166 
75.984 
65.76S 
77.832 

358.102 
185.152 
74 136 
34.283 
4.098 

225 

29 

6 

1 



14.545 
139.582 
347.236 
656.230 



60 



Individual Returns/1973 • Deductions and Exemptions 



Table 2.9— Returns With Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income— Continued ill 



(All ligures are estimates based on samples- money amounts are in ttioiisanils of iloUars] 



Size ot adjusteil gross Income 



AJI returns, total 

JI under Sl.OOO 
SIOOO under J2.000 
$2 000 under J3.000 
S3.000 under Jl.OOO 
$4,000 under J5,000 

HMO under Se.OOO 
$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 $11,000 
$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 

Taiable 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 

Total nontjiable returns 

All returns summary 
Returns under $5 000 
Relurns $5,000 under $10,000 
Returns $10 000 under $15,000 
Returns $15,000 or more 



tipenses tor ctiild and deoendent care 



Number of 
returns 



(17) 



Adjusted 
gross 
income 



1.125.901 



43900 

70,099 
73,730 
72,614 
117,309 
119,479 

136,762 
133,026 
147,251 
138,492 
159,519 

515,619 

78,307 

8,519 

2,387 

433 

50 
5 
CI 



33,178 

56,109 
70.814 
68,000 
113,620 
115,720 

133,682 
131,427 
146,546 
137,063 
159295 

515,437 

78,307 

8,479 

2,372 

433 

50 
5 

11 



52,300 
453,231 
715,050 
605,320 



Tout 

miscellaneous 

ileductions 



26,480 
197,049 

381,921 

479,645 

542,727 

1,002,642 

1,129,955 

1,438,015 
1.532,059 
1,844,208 
1,867,387 
2,305,827 

8,858,924 

1,677.326 

225.081 

79.237 

27.393 

5.897 
1882 

(') 



149.068 

307.327 
461,141 
509,244 
971,903 
1,094,197 

1,406346 
1,513,437 
1835,201 
1,848,350 
2,302,611 

8.855.935 

1.677.326 

224.024 

78.704 

27.393 

5.897 



3SS.1I7 



226.029 
3,536,890 
8,987,496 
10,875,739 



Expenses tor 

child and 

dependent 

care 



6,315 
32,901 

73,189 
78,717 
60.616 
111.653 
96.095 

130.177 
134.624 
145.544 
131,379 
160,631 

559,484 

80,779 

12,579 

3,605 

1 

523 
121 
CI 



1.755.1(9 



26.877 

52.426 
75,389 
55,080 
106,904 
87,930 

125,280 
132,334 
144,898 
130,143 
160,081 

559,029 

80,779 

12,523 

3,597 

1,088 

523 
121 

C) 



es.97i 



40.354 
420.269 
702.355 
658.170 



(201 



6.144 
28,748 

60,198 
69,353 
51,981 
86,941 
65,089 

91,715 
91,959 
99,177 
86324 
'.17,564 

378,442 

47,899 

6,659 

1.947 

273 

53 
3 



Political contributions 



Number of 
returns 



23,971 

46,035 
66,547 
47,038 
82,837 
62,886 

87,720 
89,743 
98,890 
85,389 
117321 

378,389 

47,899 

6,630 

1,939 

273 

53 
3 

CI 



35,981 
333,562 
486,738 
435,275 



4,336 
6,369 

9,689 
9,160 
13,715 
15553 
11,122 

19,174 
12,352 
23.190 
28.022 
28.932 

119.768 
79.668 
64,736 
89,829 
74,690 

24,276 

6,455 

902 

329 

(27.323 



(•) 
CI 



Adjusted 
gross 

income 



4696 

7.240 
5.876 
12.984 
15.546 
10,966 

18,852 
12,284 
23,163 
28,016 
28,556 

119,555 
79,657 
64,629 
89,045 
74422 

24,184 
6,423 



14,264 
59239 
111,670 
460,653 



Total 

miscellaneous 

deductions 



22.309.9(7 



14,700 
29,417 

54,063 
58,386 
103,124 
132,262 
106,207 

202,427 
142,560 
289,765 
380,106 
419,665 

2 103,434 
1,775406 
1,773,586 
3,346,977 
5,138,903 

3,216,121 

1,834,508 

605,413 

656,632 

22,224.457 

CI 



21,485 

40,794 
37,572 
97,688 
132,204 
104,692 

199,055 

141,777 

289,433 

380,024 

414,301 

2,099,641 

1,775,165 

1,770,581 

3,321,311 

5,119,829 

3,202,585 

1,824,634 

602,139 

649,538 

1(5.511 



50,423 

454,043 

1,434,523 

20,450,979 



1.068 
3.405 

1.567 
1.520 
3.838 
12.447 
5.855 

7.735 
3,937 
20,620 
18,996 
10,946 

51,535 
36,112 
26,893 
44,158 
96,009 

77,412 
54,693 
18,306 
27,317 

507,343 



2,715 

450 
1,292 
3,774 
12.447 
5.827 

7.636 
3.926 
20.098 
18.995 
10.189 

51.182 
36.102 
26.854 
43.039 
92.804 

75.306 
53.812 
17.953 
22.936 

I7.U7 



5,115 
25,227 
62,235 
432,434 



Polltk) 
contribtt jl 



(24 



Footnotes are at end ol table 



Individual Returns/1973 • Deductions and Exemptions 



61 



Table 2.9— Returns With Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income— Continued 

IWI fi|ures art astlinites bisad ofl umplai money amounts aro In tiiousands of dollars | 



H .irns. total 

fndti Jl.OOO 

(00 under (2.000 
100 unaer 13.000 
$00 under S4.000 
(00 under S5.000 

IM under SS.OOO 
tlO under r 000 
(JO under SS.OOO 
()0 under {9.000 
()0 under JIO.OOO 

1100 under SI 1. 000 
1100 under Sl?.000 
(100 under SI3.000 
I )00 under S14.000 

I 100 under SIS.OOO 

t 100 under S20.000 
(iiOO under S2S.000 
liiOO under S30.000 
K'OO under S50.000 
KiOO under S 100.000 

II 000 under S200.000 
C 000 under SSOO.OOO 
I! 000 under SI. 000.000 
(10.000 or more 



■ rttirns. total 

If derS 1.000 
II Sunder S2 000 
|i under S3. 000 
IS ] under S4.000 
M ) under SS.OOO 

li 1 under Se.OOO 
t) under S7 000 
I) ] under SS.OOO 
ill under S9.000 
8) under SIO.OOO 

>nO under SI I 000 
illO under SI2.000 
>n0 under SI 3.000 
I 10 under S14.000 
I 10 under SIS.OOO 

1 10 under S20.000 
tm under $25,000 

2 10 under S30.000 
>)0 under SSO.OOO 
klO under SI 00 000 

IIIOO under S200.000 
tIlOO under S500.000 
tl 100 under SI 000.000 
I.I 000 or more 

I I rtaukia raturns 



Its summary 

Ms under S5 000 

Its SSOOO under $10,000 

fs 110 000 under SI5 000 

r*! nil 000 or more 



Size of adjusted tross income 



Other miscellaneous deductions 



Number 

ol 
returns 



J*-Iimate is not shown separately because ol the small number of sample returns on which it was based 
•luded in ihe above adiusled gross income class 
W; Detail may not ado to total because ol rounding 



2I.II(.SS4 

10.531 
3I,7S6 
91.892 
233.047 
386947 

548.293 

699.017 

867.740 

1.083.882 

1.090.944 

1.234.263 
1.240.893 
1.278.300 
I 185.136 
1.225538 

4.963.324 
2.593.844 
1.200.063 
1.145.099 
404.963 

80.824 

17.262 

2.265 

801 



31.958 
115.076 
275.324 

437.020 

622.284 

833.477 

1.046.758 

1.069.853 

1.222.417 
1.235.046 
1.273.443 
1. 181. 316 
1.222.542 

4.948.230 
2.589.311 
I 198.718 
I 140 131 
403.108 

80.469 

17.143 

2.251 

795 

(G5.7II4 



754.203 
4.289.876 
6.164.130 
10.408.445 



Ulusted 
gross 

income 



(2tl 



6.782 

48.933 

243.163 

832.898 

1.756.429 

3,033.395 
4.548.246 
6.505.504 
9.231.461 
10.329.340 

12.978689 
14.292.843 
15.958.837 
15982 179 
17.770.045 

85.942.265 
57.488.284 
32634.721 
42.240.094 
26814 185 

10.585.684 
4.870.430 
1.516.149 
1621.763 

313,081.113 



85.995 

415.721 

1.248.324 

2.425.426 
4.055.839 
6.250.355 
8919.449 
10 130.395 

12.855 183 
14.225.860 
15.898.569 
15.930892 
17.726019 

85.689.802 
57.388.448 
32.598.500 
42.056 950 
26.689.463 

10.537.336 
4 834 753 
1506 937 
1 605 119 

4.IS0.43S 



2.888.205 
33.647946 
76.982.592 
263.713.575 



Total 

miscellaneous 

deductions 



(271 



lO.OM.in 

2.198 
13.603 
16.134 
56.875 
95.687 

153.898 
207.413 
258.179 
349.126 
398.075 

422.715 
459.495 
500760 
471038 
504.301 

2.239.153 

I 131.963 

653.226 

926.445 

624.377 

295381 
164.500 
49.388 
60.687 



5059 
27.507 
69.185 

102.039 
178.568 
239.959 
320.935 
338.603 

408.879 
456626 
483522 
466.646 
496.179 

2.169.135 

1.120.432 

642.775 

902.654 

603421 

281.352 
154021 
48.634 
53.061 

4IS.337 



184.496 
1.366.692 
2.358.309 
6.145.120 



Other 

miscellaneous 

deductions 



1.538 
12.987 
13.138 
41.985 
58.132 

69.931 
116.412 
157 804 
202.965 
217.466 

236 158 
281 110 
268.789 
269.244 
289 261 

1.334.399 
763.238 
474995 
675656 
456.611 

228.895 
136 192 
41923 
50 343 



4077 
22.134 
43.086 

53.454 
102310 
147.847 
188.962 
212686 

231 254 
279.230 

265 758 

266 701 
287 645 

1 278 044 
752.949 
470737 
665.039 
440.030 

217.196 
127570 
41.173 
46.773 

2S4.42I 



127.780 

764.578 

1 344 560 

4 162.252 



Table 2.10— Total Interest and Investment Interest, 1970 Law and 1973 Law 



■ 






lUI fifures are estimates based 


on samples - money amounts are in thousands of dollars! 










sue ol 

adjusted 

;ress income 


1870 


1973 


Deduct 
into 


on for 
rest 


Eicess investment 
interest tai prelerence 


Deduction for 
interest 


Total investment 
interest eipense 


Maiimum allowable 
1973 deduction 


1973 investment interest 
carryover to 1974 


Carryover from 1972 
to 1973 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


15.000 

under $50,000 
ff under SIOO.OOO 
0) or more 


(1) 


121 


131 


(4) 


IS) 


Itl 


17) 


(1) 


(91 


(10) 


111) 


112) 


1131 


(14) 


29.205.679 

26.600.429 

2.277.357 

269714 

58 179 


23.929.477 

20.644.083 

1 589.381 

947.792 

748.221 


I.J25' 

3.049 

3.154 
2522 


161.479' 

45.396 

47.421 
75.662 


24.794.123 

21.540.928 

2.694.381 

456.254 

103260 


31.941.721 

23.920.303 
5.045.520 
1.728.504 
1.247394 


3.509 

350 

299 

1.099 

1.760 


211.770 

2.612 

5.276 

42.570 

168.312 


3.509 

350 

299 

1.099 

1.760 


111.302 

1.706 

3.552 

36.211 

146.893 


1.193 

133 
101 
471 
488 


30.409 

906 

1.724 

6.359 

21 420 


90 

56 
34 


399 

99 

296 


■es 1884 "no ailiuslerl 































Jjes 1884 "no adiusted gross income- returns with $27,800,000 of ei«ss investment interesl tan preference 
•'Jetail may not add to total because ol rounding 



62 



Individual Returns/1973 • Deductions and Exemptions 



Table 2.11— All Returns: Exemptions by Type, Number of Exemptions, Sources of Income, by Size of Adjusted Gross Income 



lAII tigures are estimates based on samples— money amounts are in thousands ot dollars I 



Size of adjusted gross Income 



Total 

No adiusted gross income 
tl undei (1.000 
SI. 000 under S2.000 
$2,000 under J3,000 
S3.000 under $1,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
J?,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 $H,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 



Number of 
returns 



All returns, summary; 
Returns under $5,000 
Keturns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 or more 



10.692.567 

443.603 
5.513,548 
6,064,252 
5,252,794 
4,878,360 
4,885,061 

4,785,426 
4,056,036 
4,152,000 
3,916,628 
3,671,642 

3,504,122 
3,344,198 
3,303,328 
2,961,149 
2,691,312 

9,091,001 
3,943,993 
1,741,99 
1,759,837 
596,663 

110,176 

21,929 

2,635 

903 



27,037,618 
20,581,732 
15,804,109 
17,269,128 



Numlier ot 
eiemptions 



(2) 



1,154,540 
6,691,414 
8,382 169 
8,814,155 
9,337,179 
10,008,258 

10,877,974 
9,957,223 
10,503,059 
10,534,499 
10,569,348 

10,487,381 
10,672,656 
10,710,643 
9.810,584 
9,264,826 

32,034,258 
14,266,720 
6,278,337 
6,560,222 
2,326,650 

419,566 
78,845 
9,199 
3,124 



44,387,715 
52,442.103 
50,946,090 
61,976,921 



Number ot 
eiemptions 

lor 
taipayers 



Eiemptions tor age 6S or over 



l24.S46.42t 

697,308 
5,850,688 
6,737,951 
6,309,022 
6,127 665 
6,464,324 

6,619,783 
5,869,065 
6,285,388 
6,086,637 
6,030,981 

5,965,435 
5,897,669 
5,942,461 
5,407,331 
5,056,717 

17,373,190 
7,660,816 
3,373,035 
3,388,555 
1,146,464 

210,412 

41,089 

4,822 

1,620 



32,186,958 
30,891,854 
28,269,613 
33,200,003 



Number ot 
returns 



71,401 
233,095 
502,722 
811,079 
855,062 
728,196 

617,314 
467,798 
393,211 
328,874 
274,956 

230,511 
184.557 
159.400 
164.851 
106.849 

372.917 
197,143 
115,824 
181,121 
89,829 

24,188 

6 591 

968 

362 



3,201,555 

2,082,153 

846,168 

988.943 



Number of 
eiemptions 



9.157,471 

89.272 
275.634 
619,605 
981,492 
1,071,600 
934,530 

820,253 
631,169 
524,712 
432,304 
361,227 

286,791 
244,273 
217,405 
207,209 
141,858 

494,776 
266,537 
157,581 
261,925 
130,263 

35,516 

9619 

1,406 

514 



3,972,133 
2 769,665 
1,097,536 
1,358,137 



Miusled 
gross 

income 
(less deficit) 



(61 



'67.166,491 

-390,498 
142,440 
782,742 
2,045,349 
3,000,180 
3,273,828 

3,385,485 
3 049,494 
2,945,911 
2,791,946 
2,601,077 

2,424,007 
2,124,228 
1,992,440 
2 207,760 
1,554.459 

6.396,683 
4,422,409 
3,143,439 
6,807,636 
6,011,436 

3,217,704 

1,892,483 

647,862 

717,991 



8 854,042 
14,773,914 
10,302,893 
33,257,643 



Income tai 
after 
credits 



9.722.301 



112 
2.186 
38.614 
91.368 

140.448 
169.633 
203.770 
223,891 
237,014 

246,689 
215,702 
213,138 
253,755 
182,331 

839,573 

667,515 

536,210 

1,342,030 

1.653,193 

1,118,223 
762,330 
282,172 
302,404 



132,280 

974.756 

1.111.615 

7,503.652 



Size of adjusted gross Income 



Total 

No adjusted gross mcome 
$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 

All returns, summary 
Returns under $5,000 
Returns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 or more 



Eiemptions lor blindiMU 



IJ2.I40 

(•) 

4,212 
5,334 
12,308 
18,220 
6,521 

22,774 
3,032 
11,278 
11,512 
8,630 

10,517 
(•) 

6,157 

5,556 

9,699 
5,522 
4,904 
1,251 
1,242 

278 

82 

12 

3 



47,405 
57,226 
24,516 
22,993 



Number of 
eiemptions 



161.060 

(•) 
4,212 
5,334 
12,309 
20,693 
6,521 

22885 
5,602 
11,278 
14,015 
8,809 

10,660 

(•) 

6,157 

5,556 

10,504 
5,522 
4,904 
1,251 
1,322 

288 
82 
12 



49,924 
62,589 
24659 
23,888 



tdjutted 
gross 

income 
(loss deficit) 



Income tai 
after 
credits 



(II) 



3,107 
9,205 
31,033 
66,218 
29,342 

125,006 
18,623 
86,499 
98,686 
83,404 

110,489 
'1 

76,811 

76,610 

165,908 
125,762 
132,725 
48,118 
85,689 

35,185 
24,451 
7,602 
5,885 



135,141 
412,218 
290,298 
631,325 



(12) 



2 
314 
436 

2,624 
200 
4,158 
2,829 
8,494 

9,484 
•) 
7,320 

6,192 

19,577 
19.044 
24.424 
5.961 
22.824 

10.747 
9.446 
3,379 
2,061 



752 
18,304 
25,674 
117,463 



Tout 

Income 

tai 



2 
314 
436 

2,624 
200 
4,158 
2,829 
8,494 

9,484 
') 
7,320 

6,192 

19,577 
19,044 
24.424 
5.961 
22.926 

10.916 
9,488 
3,418 
2,061 



752 
18,304 
25,674 
117,814 



Eiemptions for uipayers' dependents 



Number ot 
returns 



34.016.461 

158,302 
292,003 
551,363 
806.982 
1.069.135 
1.346.107 

1.657.055 
1.557,766 
1,752,215 
1,806,465 
1,882,803 

1,893,317 
1,983,247 
2,066,099 
1,842,651 
1,752,316 

6,075,554 
2,694,679 
1,170, 
1,178.502 
401,312 

66,743 

11,370 

1,212 

397 



4,223,892 
8,656,304 
9,537,630 
11,600,655 



Number ot 
eiemptions 



7S.64S.670 

367,105 
560,880 
1,019,279 
1,511,332 
2,117,221 
2,602.883 

3,415,053 
3,451,387 
3,681,681 
4,001,543 
4,168,331 

4 224,495 
4,528,428 
4,544,620 
4,193,083 
4,063,656 

14,155,788 
6,333.845 
2.742.817 
2,908,491 
1048,601 

173,350 

28,055 

2,959 

987 



8178,700 
18 717,995 
21,554,282 
27,394,893 



Adiusted 

gross 

income 

(less deficit) 



(16) 



'474.4S9.I06 

-2.066.715 

160.835 

838.366 

2,058,375 

3,743,159 

6,048,592 

9,107,768 
10,116,932 
13,128,043 
15,361,245 
17,869,467 

19,906,747 
22,793,640 
25,818,100 
24,835,827 
2^378,263 

104,495,174 
59,645,258 
31,800,006 
43,547,252 
26,454,879 

8,635,376 

3 154,440 

809,510 

818,567 



10 782,613 
65 583454 
118,732,577 
279,360,461 



Income tai 
after 
credits 



(17) 



S9.147.604 



1 

2.968 

31.982 

146.410 

342.657 

472.513 

796.876 

1.051.992 

1,346,981 

1,631,195 
1,962,579 
2,422,011 
2,424,386 
2.577,846 

11.939,413 
7,936,774 
4,748.744 
7.777.866 
6,732.127 

2,861,097 

1,225,793 

354,506 

360,887 



181,361 
4011,019 
11,018,017 
43,937,205 



Toll 

ineon 

tn 



tti 

IncH 

t 



Footnotes at end of table 



Individual Returns/1973 • Deductions and Exemptions 



63 



Table 2.11-AII Returns: Exemptions by Type. Number of ExemplionsJSources o( Income, by Size of Adjusted Gross Income-Continued 



(*JI figures jre ssllnijtei based on samples money amounts are In thousands ol dollars! 



Sue of adjusted gross income 



tital 

ted gross income 
Jl.OOO 
ndei S2.000 
ndei S3.000 
ndei S4 000 
nder (S.OOO 

ndei S6.000 
nder S7.000 
ndei S8.000 
itdei {9.000 
nder S 10.000 

gndei SI 1.000 
inder {12 000 
jndei S 13 000 
jnder S14.000 
indei 1 1 S.OOO 

indei S20.000 
inder S2S.0OO 
inder (30.000 
inder SSO.OOO 
indei SI 00.000 

undei S200.000 
undei SSOO.OOO 
under SI.OOO.OOO 
or more 

; summary 
> undei SS.OOO 
.S5.000 undei S 10 000 

SIO.OOO under SIS. 000 

SIS. 000 01 moie 



Number of 
returiis 



80.692.SIT 

443.603 
5.513.548 
6064252 
5.252 794 
4.8/8.360 
4.885.061 

4.785.426 
4.056.036 
4.152000 
3.916.628 
3.671.642 

3.S04.I22 
3,344.198 
3.303.328 
2.961.149 
2,691.312 

9.091.001 
3.943993 
1,741.991 
1,759,837 
596,663 

110,176 

21,929 

2,635 

903 



27,037,618 
20,581,732 
16,804,109 
17,269,128 



Eiomptions other than age or blindness 



Number of 
eiemptions 



(20) 



1,064,413 
6,411,568 
7,757,230 
7,820,354 
8,244,886 
9,067,207 

10,034,836 
9,320,452 
9,967,069 
10,088,180 
10,199,312 

10,189.930 
10,426,097 
10,487,081 
9,600,414 
9,120,373 

31,528,978 
13,994,661 
6,115,852 
6,297,046 
2,195,065 

383,762 
69,144 
7,781 
2,607 



40,365,658 
49,609,849 
49,823,895 
60,594,896 



«d|usted 
gross 

income 
Hess dollcltl 



(21) 



127.141,331 

3,504,924 
3,041,493 
9,034,156 
13,011,458 
17,074,365 
21,934,622 

26,230,912 
26,343,014 
31,073,303 
33,257,463 
34.842.589 

36.814,469 
38,436,089 
41,273,112 
39,908.544 
38,986.038 

156,290,370 
87,336,804 
47,342,145 
64,962,649 
39,382,429 

14,362,899 
6,145,723 
1,760,483 
1,808,133 



60,591,170 
151,747,280 
195,418,252 
419,391,635 



Salaries and wages 
(gross) 



Number of 
returns 



(221 



72.SI0.SIM 

162,588 
5,094,345 
5,474,771 
4,406,857 
4,063,340 
4,198,464 

4,226,848 
3,605,747 
3,765,834 
3,613.646 
3,405,246 

3,296,423 
3,139,555 
3,128,918 
2,772.508 
2,583,493 

8.639,793 
3,672 440 
1,562,150 
1,442.154 
453,109 

83,216 

16.4S2 

1.95S 

652 



23,400,365 
18,617,321 
14,920,897 
15,871,921 



(23) 



687.179.075 

845,402 
2,943,342 
7,995,684 
10,556,554 
13,613,391 
18,280,761 

22,254,145 
22,243,189 
27.002,472 
29,436,164 
31,001,693 

33,295,449 
34,786,761 
37,727,667 
35,761,091 
35,933,900 

141,428,434 
75,650,753 
37,942,889 
41,680,917 
19,312,918 

5,543.401 

1,571,495 

240,212 

130,391 



54.235,134 
131.937,665 
177,504,869 
323,501,410 



Business net Income 
less loss 



Number of 
returns 



Sizd of adjusted gross Income 



d gross income 
1,000 
let S2.000 
ler S3.000 
let S4.000 
let SS.OOO 

« S6.000 
et $7,000 
et S8.000 
u S9.000 
et SIO.OOO 

der SI 1.000 
der S12.000 
der S13.000 
der S 14.000 
terSIS.OOO 

ler S20.000 
<er S25.000 
ler S30.0a0 
lei SSO.OOO 
lef SIOO.OOO 

ider $200,000 

Wider $500,000 
OliHei $1.000 000 
1.0 or more 



Ni'^ummaiY 
J'lindei SS.OOO 
I". S.OOO under SIO.OOO 
« 10.000 under $15,000 
<" IS 000 or more 



11,419.080 

343,665 
284,425 
414.436 
SI1.49S 
480.774 
472.271 

S32.379 
525.190 
555.432 
504.264 
482.993 

503.950 
493,847 
444,627 
439.848 
388.087 

1.467.981 
812.189 
469,123 
798,291 
393,123 

81.086 
16.821 
2.041 

722 



2,507,066 
2,600,258 
2,270,359 
4,041,377 



Sales of property 
net gain less loss' 



Numbor of 
returns 



SI,E2S,S7a 

-3,978,159 
142,784 
142,139 
450,678 
685,653 
689.853 

1,002,699 
1,317.717 
1,485,917 
1,372.269 
1.377.935 

1.332,778 
1.S66 448 
1.571,772 
1,660,075 
1,472,964 

7,270,329 
5,921,326 
4,879,626 
13,100,025 
10.948.560 

3,357,990 
916.721 
118.764 
104,283 



-2,152,621 

6,556,536 

7,604,037 

46,617,624 



9.052.S40 

139549 
103432 
215,405 
320,537 
317,225 
308,372 

326,907 
288,960 
348,311 
311,314 

312,396 

360,360 
327,666 
338,045 
363,405 
325,517 

1375,895 
924,316 
610,735 
906,442 
413,578 

91,169 

19,663 

2,475 

866 



1,404,520 
1,587,888 
1,714.993 
4,345,139 



404 406 
63 448 
137,697 
141,596 
147,890 
228,804 

269,083 
220 720 
328,449 
293,152 
209,351 

301,666 
321,867 
295,792 
361.559 
268,444 

1,270 170 
1 123,401 
972,764 
2,414.151 
2.464 369 

1 817841 

1467 534 

687.415 

837.537 



1 123.842 
1.320,753 
1,549,329 
13,055,182 



Eiemptions other than age or blindness— continued 



All otilar Income 
less loss^ 



Number of 
returns 



4S.3I0.II I 

281.477 
1,114,858 
1,970,261 
2,051,480 
2,014,041 
1,994,049 

2,104,695 
1,920,312 
2,068 177 
2 166,887 
2,047,027 

2,197,626 
2,155,996 
2,233,897 
2,121,087 
2,042,278 

7,310,046 
3,477,780 
1,619,446 
1,699,128 
585,593 

109,284 

21,853 

2,631 

902 



B4.294.S78 

-776.573 
177.487 
758,636 
1,862,630 
2,627,431 
2,735,205 

2,704,985 
2.561,389 
2,256465 
2,155877 
2,253,610 

1.884.S76 
1,761,012 
1,677,881 
2,125819 
1,310,729 

6,321,436 
4,641,324 
3.546.866 
7.767.556 
6.656,583 

3.643.666 

2,189.973 

714.093 

735.922 



Income tji 
attei 
credits 



9.426 166 


7,384.816 


10.307.098 


11932 326 


10.750.884 


8,760018 


14.826.663 


36217419 



1,021 

13,052 

211,228 

667,199 

1 265,824 

1,820,914 
2,095,960 
2,779,756 
3 180,741 
3,449,325 

3,793,877 
4,006,095 
4,487,953 
4,464,437 
4,482,225 

19,657452 
12,467,595 
7544,353 
12,252,701 
10,344,623 

4,889,959 

2,439,462 

779,187 

806,497 



2,158,324 
13326,698 
21,234586 
71,181,829 



Total 
Income 



XI s al end ot table 



15,724 

1.046 

13,314 

211.497 

667.479 

1,266,039 

1,821,265 
2,096,245 
2,780460 
3,182,858 
3,449,516 

3,794,100 
4,006,430 
4,488,194 
4464,732 
4482,442 

19,658,989 
12 469,068 
7,546.473 
12,259,977 
10,367,467 

4,922,394 

2,479,842 

800,588 

837,637 



2,175,099 
13 330,344 
21,235,898 
71,342 435 



Number of eiemptions other than age or blindness 



Number ol 
returns 



(32) 



31,025.532 

169,500 
5,008.064 
S.07S,868 
3,787,378 
3,068,953 
2,723,205 

2,269,691 
1,750,916 
1,550,314 
1,300,342 
982,874 

768,703 
585,549 
449,437 
362,989 
230,630 

570,013 
156,835 
77,715 
92,558 
34,027 

7,296 

2,176 

345 

154 



19,832,968 

7,854,137 

2,397,308 

941,119 



Uluited 

gross 

Income 

lieu dellcltl 



133) 



Salaries and eiagei (gross) 



Number ol 
returns 



'149.454.904 

-501,244 
2,762,223 
7,515,984 
9.311,613 
10,727,524 
12,222,436 

12,423,039 
11,358,505 
11,599,166 
11,028,016 
9,322.435 

8.064,289 
6,731,014 
5610,025 
4,885,644 
3,337,839 

9,661,370 
3,448,077 
2,114,373 
3,432,515 
2,235,840 

964,151 
626,963 
228,410 
344,697 



42,038,537 
55,731,161 
28,628,811 
23,056,396 



21,103.121 

55,037 
4,760,832 
4,726,140 
3,298,713 
2,627,333 
2,416,818 

2,040.236 
1,599,506 
1,419,678 
1,193,199 
886.508 

708,142 
525,563 
406 771 
298,673 
209,233 

471,888 
111,200 
39,211 
49,048 
15,431 

2,901 
859 
137 
64 



17 884 873 

7 139 127 

2,148 382 

690,739 



(35) 



I2I.G37.3I5 

116,099 
2,609,958 
6,823,893 
7,847,533 
8,819,135 
10.549.656 

10804.738 
9,983.423 

10 308 914 
9,703,737 
8,063,910 

7,079,315 
5,827,404 
4,829,029 
3 783,178 
2806,356 

7,109,280 
2020,762 

732790 
1 121 225 

496,626 

131.602 
49.375 
12.273 
7.174 



36.766.275 
48.864.722 
24.325.282 
11.681.106 



Business net income less loss' 



Number ol 
returns 



(311 



(37) 



1.154.454 

97.841 
128.332 
188.069 
188.182 
154.383 

99.152 

108.953 
107,655 
85,014 
66,955 
48,410 

52,936 
46,371 

34 146 

35 721 
20,573 

76,079 

36 134 
25,344 
33,594 
15,716 

3542 

1,077 

183 

92 



855,959 
416987 
189,747 
191,761 



4.025,411 

-452.367 
1.833 
119,460 
205,577 
258,256 
196,549 

221.243 
288.659 
234.301 
226.229 

129.858 

137.612 
171,148 
131 963 
135386 
100,864 

395,727 
233,596 
291581 
529,131 
313,047 

99,212 
36,954 
3.785 
15,877 



329,308 
1,100291 

676.973 
1,918,910 



64 


Individual Returns/1973 


• Deductions and Exemptions 






i 


1 


Table 2.11— All Returns: Exemptions by Type. Number of Exemptions, Sources of Income, by Size of Adjusted Gross Income— Continued 






Itll llgures are aslimates based on samples-monej amounts are In thousands of dollars 1 








' 




erne 








Number ot eiemptions other than age or blindness 


-continued 








One —continued 


Two 


Siza Qt sdjusted gross Inc 


Sales el property 


All other Income 








Adjust 


» 








net gain less loss- 


less loss' 


Income tai 
atter 


Total 

Income 


Number ot 


gres 
















returns 


incof 


i 








Number ot 


Amount 


Number ot 


Amount 


credits 


tax 




(less di 


u 








returns 




returns 




















(3ii 


(391 


(40) 


(41) 


(42) 


(431 


(44) 


(45 




Total 


I.9I6.7D7 

40,917 


2,723.311 

-1,718 


12.977.S4S 

107,977 


21.06S.726 

-163,258 


18.279.201 


ll.296.SS7 

1,326 


1S.709.7ES 
129,825 


'225 


a 


No adjusted gross income 






, 


J I under SI. 000 






67,160 


5,032 


928,901 


145,400 


1,021 


1,024 


315,584 







$1,000 under $2,000 






138,919 


62,281 


1,578,549 


510,350 


13,030 


13,030 


623,161 




t 


$2,000 under $3,000 






178,335 


73,113 


1,409,271 


1 185,391 


206,760 


206,760 


894,058 




■ 


S3 000 under S^ 000 






156,555 


48,360 


1,231,919 


1,601,774 


603,189 


603,189 


1,000,171 




> 


$4,000 under $5,000 






139,789 


84,820 


1,113,328 


1,391,411 


1,006,307 


1,006,355 


1,150,187 




( 


$5,000 under $6,000 






122,420 


88,080 


1,051,420 


1,308,977 


1,247,505 


1,247,602 


1 187,455 




• 


$6,000 under $7,000 






101,767 


36,164 


831,386 


1,050,259 


1,309,473 


1,309,516 


1,000,492 




■ 


$7,000 under $8,000 






115,674 


79,792 


815,266 


976.160 


1,460,585 


1,460,585 


1,091,919 




■ 


$8,000 under $9,000 






91,283 
88,369 

91,792 


96,704 
19,698 
82,194 


731,069 
611,036 

508,481 


1.001.345 
1 108.968 

765.168 


1,495,043 
1,323,474 

1,197,261 


1,495,043 
1,323,474 

1,197,261 


1,045.118 
994.426 

992.156 




1 


$9,000 under $10,000 






1 


$10,000 under $11,000 






, 


$11,000 under $12,000 






75,636 


75,872 


401,846 


656.590 


1,022,281 


1,022.418 


881.529 




f 


$12,000 under $13,000 






62011 


85,607 


323,985 


563.426 


888,464 


888.475 


905.111 




> 


$13,000 under $14,000 






95,931 
53,468 


111,814 
52,382 


290,090 
190,980 


855,266 
378,236 


777,145 
562,465 


777,219 
562,465 


836.763 
753.480 


> 


1 


$14,000 under $1S,000 






e 


$15 000 under $20 000 






160,522 
70,151 


194,170 
190,957 


498,139 
145,985 


1,962,193 
1,002,761 


1,693,797 
658,275 


1,693,797 
658,405 


2.550,390 
1,128,547 




It 


$20!000 under $25,000 






II 


$25,000 under $30,000 






44,800 


149,632 


73,596 


940,369 


442,381 


442,460 


511,867 




1 


$30,000 under $50,000 






56,773 


347,669 


90,657 


1,434,490 


824,455 


824,766 


503,621 




•1 


$50,000 under $100,000 






26,046 

6,033 
1,902 


326,858 

180,751 
146,456 


33,755 

7,253 
2,162 


1,099,309 
552,587 
394,178 


675,466 
356,047 
258,935 


678,420 

359,510 
262,215 


166,374 

37,360 
8,671 




II 


$100 000 under $200 000 






, 


$200,000 under $500,000 






t 


$500,000 under $1,000,000 






313 
141 


83,603 
103,020 


343 
154 


128,750 
218.626 


103.393 
152.449 


105,968 
155,604 


1,133 
370 




•1 


$1,000,000 or more 






m 


All returns, summary 






















n 


Returns under $5,000 






721.675 


271.887 


6.369,945 


4 671.066 


1,830,307 


1,831,684 


4,112,986 


1 


* 


Returns $5,000 under $10,000 






519.513 


320,438 


4.040,177 


5.445.710 


6,836,081 


6,836,220 


5,319,410 




11 


Returns $10,000 under $15,000 






378,838 
366,681 


407,870 
1,723,116 


1.715,382 
852,044 


3.218,686 
7,733,264 


4,447,616 
5,165,198 


4 447 839 
5,181,145 


4,369,039 
4,908,333 


li 


n 


Returns $15,000 or more 


Bin 












-continued 










Two— continued 


. , i 




Sl» of adjustod gross locomo 


1 

Salaries and wages 


luslness n 


et Income 


Sales el property 


All otiier Income 






bit 




(gross) 


lest 


ess' 


eet gain less loss' 


less loss' 


Income tjl 
alter 
credlb 


w 






Number el 
returns 


tmoaM 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 






(481 


(471 


(411 


(491 


(SO) 


(SI) 


(S2) 


153) 


154) 


-i. 




Total 


I5.7SI.S1 J 


I70.I42.IS] 


3.(11.173 


II.7M.247 


S.OlS.iil 


(.7S2.(I7 


13,33I.4S2 


31.459.053 


33.071,192 




No adiusted gross income 


46.019 


220,918 


110,766 


-1,118,161 


45,865 


133,738 


90,715 


-229,760 


- 


*• 


SI under $1,000 


197.059 


152,655 


98,662 


-22,559 


18,340 


14,013 


122.624 


32,154 


— 




h_ 


$1,000 under $2,000 


440.645 


627,038 


147,569 


44,723 


53,130 


39.808 


309.138 


240,517 


22 


iiiT 


$2,000 under $3,000 


632.900 


1,455,771 


189,006 


170,752 


94,467 


37,547 


471.327 


579,187 


4,339 


BN 


$3,000 under $4,000 


709,414 


2,257,619 


168,019 


215,936 


120,681 


64,169 


576.137 


975,263 


58,930 




m 


$4,000 under $5,000 


852,894 


3.536,242 


178,373 


220,065 


120,749 


82,737 


618.688 


1,318,591 


193,723 




ta 


$5,000 under $6 000 


941,602 


4,671 397 


203,202 


340,403 


139,921 


133,717 


666.203 


1,362,029 


361,494 




w 


$6,000 under $7,000 


798,375 


4,581,017 


170,766 


407,791 


109,965 


93,606 


627,175 


1,428,665 


459,480 




w^ 


$7,000 under $8,000 


922,334 


6268,623 


194,400 


469860 


125,590 


135.168 


693,146 


1,288,979 


699.591 




Ul 


$8,000 under $9 000 


924 116 


7,280,746 


171,410 


425,261 


123,810 


116.850 


703039 


1,047,542 


850.974 




Ul' 


$9,000 under $10,000 


889,866 


7,770,335 


166,474 


425,376 


120,995 


95.224 


666,205 


1,145,915 


985.225 




IW 


$10,000 under $11,000 


910.347 


8,828,636 


147144 


376.625 


135,956 


113.251 


712,142 


1,099,244 


1,160,666 




IW 


$11,000 under $12,000 


802.593 


8,605,997 


134,118 


433.289 


111,574 


141.086 


644,759 


946,939 


1,175,760 




i:i 


$12,000 under $13,000 


828.517 


9,728,607 


134,831 


517,926 


123.982 


116.380 


674,802 


944,541 


1,367,905 




on 
inn 


$13000 under $14,000 


767.267 


9,583,096 


123,497 


523,242 


107.286 


134.761 


698,067 


1,042,618 


1,408,760 




$14,000 under $15,000 


704.054 


9,588,204 


105,263 


444,320 


124.810 


103.903 


626,514 


790,905 


1,436.993 




$15,000 under $20,000 


2,373,023 


37,872,436 


424.548 


2,180,550 


451.488 


530.069 


2,193,966 


3,329,683 


6297,558 




5* 

an 

i8« 


$20,000 under $25,000 


1,021,336 


20,396,441 


237.933 


1,776,251 


296.192 


423.011 


1,040,099 


2,443,545 


4.006,558 




$25 000 under $30 000 


449,575 


10,492,678 


141.341 


1,380,124 


211.811 


410.329 


491,366 


1,645,691 


2,450,349 




$30 000 under $50,000 


390,716 


10,245.951 


232.775 


3,444,852 


293.514 


1.017.316 


493,249 


3,819.117 


3,765,558 




$50,000 under $100,000 


121,217 


4.444.840 


104.956 


2,689,631 


124,125 


888,467 


164.700 


2.998,637 


3,033,610 




$100 000 under $200 000 


27.456 


1.580.561 


26.411 


1.022,070 


32,322 


708,779 


37.237 


1.614.291 


1,729,621 




Win 


$200,000 under $500,000 


6.479 


523,455 


6.536 


348,229 


7,885 


610,061 


8.654 


967.330 


989,475 




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


852 
281 


92,672 
36,718 


877 
296 


42,693 
20,998 


1.069 
361 


291.147 
317.480 


1.131 
369 


333.003 
294.427 


337,144 
302,457 




All returns, summary 
Returns under $5,000 


2,878,931 


8,250,243 


892.395 


-489.244 


453232 


372,013 


2.188.629 


2.915,951 


257.014 






Returns $5,000 under $10,000 


4 476,293 


30,572,117 


906.252 


2.068.691 


620,281 


574,565 


3.355,768 


6.273,130 


3.356.765 




Returns $10,000 under $15,000 


4,012,778 


46,334,540 


644.853 


2.295.402 


603,608 


609,381 


3,356,284 


4,824,248 


6.550.08' 




Returns $15,000 or more 


4,390,935 


85,685,752 


1,175,673 


12.905.397 


1,418,767 


5,196,661 


4,430,771 


17,445,723 


22.912,329 




5 


footnotes at end ot tat)le 






















»>i 



Individual Returns/1973 • Deductions and Exemptions 



65 



Table 2.11— All Returns: Exemptions by Type. Number of Exemptions. Sources of income.by Size of Adjusted Gross Income— Continued 



(All llgurei ar> esttmates ta«sed on samples - money amounts are In thousands ot dollars I 



Size ot adiusted gross Income 



total 

isted gross income 
Ui SI 000 
Cljnder S2.000 
Cljnilei S3000 
Olindei S4.000 
Minder Si.OOO 

Kinder S6.000 
Nmdei SI.OOO 
K'lndei S8.000 
Kinder $9,000 
» .mn JIO.OOO 

,•• 111,000 

. ,Jti H2.000 

vunoer (13,000 

under (14.000 

under SI 5.000 

!r J20.000 

under $25.000 

under $30,000 

ir $50,000 
under $100,000 

under (200,000 
under $500,000 
under $1,000,000 
K) or more 



ll'S. summary 
■s under $5,000 
Is $5,000 under $10,000 
Is $10,000 tinder $15 000 
^■i $15,000 or more 



Number of eiemptlons other than age or bhndnoss - continued 



Three 



Number of 
returns 



Adjusted 
gross 

Incoma 
(less deficit) 



10.(49.017 

46,143 
82,192 
174 386 
292,832 
390,690 
485,973 

560,072 
513,573 
651,947 
633,272 
601.318 

590.393 
643.710 
654 984 
563.590 
511.846 

1.745.707 
764.525 
330.671 
297,799 
93,000 

16.693 

3.245 

345 

111 



1.472.216 
2.960,182 
2.964.523 
3.252.096 



157) 



Salaries and wagos 
(gross) 



Number ol 
returns 



Business net income 
less loss' 



Number ol 
returns 



-485,515 
45,695 
274,922 
741,938 

1,359, 

2,188,030 

3,068,797 
3,324,906 
4.879.977 
5.386.580 
5.712.120 

6.206,026 
7.401.833 
8,170.145 
7.592.743 
7411.156 

29.996.762 
16.932.189 

8,949 789 
10,973,276 

6,156,805 

2,178,103 
908.102 
231.787 
197.508 



4,124.977 
22.372.381 
36,781,904 
76,524,321 



20,218 
59,452 
145,637 
239,298 
355,288 
454,175 

534,360 
478,476 
624,573 
607,029 
580,871 

567,538 
621 111 
636,024 
543,906 
499,759 

1.693.563 
730.776 
311922 
259,124 
74,464 

13,457 

2,642 

282 

84 



1,274068 
2,825309 
2,868,338 
3,086,314 



122,998 

56,49 

246,297 

632.058 

1.224.464 

2.033.770 

2.917.476 
3,011,956 
4,552,847 
5,065.038 
5.424.903 

5,861,818 
6,977.625 
7.733.862 
7,121,219 
7,014,200 

27,975.941 
15.055.866 
7.627.995 
7,486,746 
3,174,961 

902,997 
271.538 
35.775 
24.264 



4.316.078 
20.972.220 
34.708,724 
62,556,083 



42,327 

19445 

32,692 

66,34 

63,682 

75,117 

68,592 
78.235 
105.402 
79,823 
84 410 

87,370 
89012 
76,725 
72,992 
76,410 

272,296 
153,024 
84 179 
126,664 
62,262 
12,674 
2.570 
285 



299.604 
416.462 
402,509 

714,042 



9.C90.070 

-601.460 
- 6 122 
6,100 
41,522 
76,154 
87,575 

124361 
208 831 
257,641 
229,996 
230.221 

250.712 
229.547 
274,136 
275,479 
277,223 

1,188919 
1 141 646 
796,160 
2,173,775 
1,725.256 

522,624 
136,186 
24,671 
18,917 



-396,232 
1,051,050 
1,307,097 

7728 155 



Sales of property 
net gain less loss' 



Number of 
returns 



Size of adjusted gross Income 



. ilal 

^id gross income 
11.000 
» ill $2,000 
« Jer $3 000 
lei $4,000 
lei $5,000 

Clei $6 000 
Cnei $7,000 
«> let $8,000 
t ler $9,000 
lei $10,000 

Kider $11,000 
K.der $12,000 
K'dei $13000 
Kdei $14 000 
•Cder $15 000 

IC del $20,000 

•Oder $25,000 „. 

Nl del $30,000 
lOder $50,000 
» del $100,000 

M nder $200,000 
Wider $500,000 
Widei $1,000,000 
).( or more 



*' summaiy 
•"indei $5 000 
•n^S.OOO undei $10 000 
IfilO.OOO undei $15000 
»". 15.000 01 more 



15,461 
8,392 
8,674 
32,916 
18560 
22,237 

18,063 
23,964 
48,941 
39,687 
34 730 

43,956 
56,096 
54,505 
53,862 
43,895 

249,310 
159.853 

95550 
146.473 

65238 

13.907 

2.936 

332 

107 



106.240 
165.385 
252.314 
733.706 



(63) 



62079 
7 425 
5,977 
11,240 
12658 
35,295 

10 774 
14 030 
46,497 
27851 
48,578 

26 687 
43.036 
22571 
30,143 
28 557 

208.763 
171 322 
113931 
326 767 
397 807 

282.306 
238.208 
95,040 
80,501 



134,674 

147,729 

150 994 

1,914644 



■umber of ntmptlons other than age or blindness - continued 



Three— continued 



Ml other Income 
less lou' 



Number ot 
returns 



27.051 
27.913 
42.859 
108.405 
129.038 
129,859 

178,057 
220,501 
268.364 
305.083 
289.261 

361641 
405,784 
434 185 
381 187 
371.980 

1.397.167 
673.324 
310.419 
288,586 
91 161 

16,542 

3,235 

345 

111 



465.125 
1,261.266 
1,954 777 
2,780.890 



Hi) 



-69,131 
-12,099 
16,547 
57,118 
46,633 
31,390 

16.187 
90.088 
22.992 
63.695 
8,419 

66,809 
151,625 
139,577 
165,903 

91,176 

623,138 
563,355 
411 703 
985,988 
858,781 

470,177 

262,170 

76,301 

73,826 



70 458 

201 381 

615,089 

4,325,438 



Income tai 
alter 
credits 



Il.t09.tll4 



129 
5.065 
57.027 

140.497 
193.577 
358.116 
450.548 
515,256 

602010 
741,462 
878,901 
859,407 
869,252 

3,871515 
2.514,384 
1.463659 
2 144632 
1.654.935 

739.671 
358.655 
102.945 
87,961 



62,222 
1657,994 
3,951,033 
12.938.357 



Total 
iacome 



(i7) 



2.380 
(•) 

36 

148 

5,089 

57 028 

140,497 
193,577 
358,351 
450,564 
515,256 

602,060 
741,462 
878,907 
859.466 
869,252 

3,872,036 
2,514,577 
1,463840 
2,146 152 
1,658,307 

745,270 
366,786 
105,830 
91.111 



64 683 
1658246 
3.951.147 
12,963909 



Number ot 
returns 



9.1)7.017 

42 766 
62,721 
101 585 
133 255 
229,282 
256,247 

409,908 
349,028 
408,945 
443,010 
517,164 

585,498 
604,643 
668458 
582 123 
590,057 

2,071,184 
913,171 
383,387 
383 115 
119,530 

18,337 

3,202 

322 

99 



825,856 
2,128,055 
3,030.779 
3,892.347 



at' s at end ol table 



Ulustad 

groas 

Income 

(loss deficit) 



- 615,602 
32,233 
157009 
337,810 
803,824 

1,157,151 

2,254,290 
2,260,407 
3.066,031 
3,762,931 
4,913,853 

6,156 941 
6,947,192 
8360 948 
7,838024 
8,542,233 

35,603 743 
20,198347 
10422,222 
14,075 725 
7,826,974 

2368.485 
886,570 
214.711 
222.401 



1.872,426 
16.257,511 
37,845338 
91,819 179 



Salaries and wages 
(gross) 



Number ot 
returns 



9.3S4.330 

16442 
44.801 
85.737 
106652 
204,056 
230,396 

388,632 
324783 
383 960 
419,635 
497,750 

567,205 
584,997 
653,712 
566,299 
577,178 

2,013.975 
879.600 
359,320 
333,828 
97,777 

14,610 

2,628 

275 

82 



688.084 
2,014.760 
2.949.391 
3702.095 



162 720 
71,928 
150,650 
276,561 
719,416 
1,072,035 

2,155,467 
2,090,526 
2,842,955 
3,477,038 
4,631,938 

5,914 224 
6,563,238 
8,024 020 
7,431 298 
8,128 772 

33,570,839 
18,538,194 
8943,347 
9954,274 
4.451,940 

1.038.887 
291 261 
38.154 
29 168 



2453.310 
15,197 923 
36 061,552 
76.856 065 



Business net Income 
less loss' 



Number of 
returns 



2.02MII 

38,914 
20,636 
23,446 
37.668 
46,387 
58.914 

72,216 
72,268 
85,328 
89,896 
85,905 

103,215 
109,041 

94,383 
106,059 

89.882 

336.398 
179.726 
100525 
177 698 
80.682 

14.336 

2.729 

273 

91 



225.965 
405.613 
502.580 
892458 



(731 



11.t2].(B2 

-724,909 

-78,767 

3958 

31,682 

53,356 

89 535 

79,072 
163,873 
196,635 
206,240 
264,602 

238,590 
315,486 
279 233 
334270 
355 517 

1,582.897 
1,146.820 
1006 936 
2.991 699 
2263.315 

645.297 

162.747 

16.635 

-1.057 



-625 145 

910.422 

1,523,095 

9815,290 



96 individual Returns/1973 • Deductions and Exemptions 

Table 2.11— All Returns: Exemptions by Type, Number of Exemptions, Sources of Income, by Size of Adjusted Gross Income— Continued 

\U\ tigurcs are estimatas based on samples-money amounts are In thousands o< dollars I ^^^^ 



Nuffltaer of eiemptions other than age or blindness- continued 



Size ot adjusted gross income 



Total 



No adjusted gross income 
$1 under SI. 000 
SI 000 uniler S2.000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under S5.000 

$5,000 under $6,000 
SeOOO 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 
$20000 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 

All returns, summary 
Returns under $5,000 
Returns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 or more 



Four— continued 



Sales ot property 
net gain less loss- 



Number of 
returns 



(74) 



(75) 



14.273 
6.311 
9 195 
8,754 

11.253 
9,750 

29 299 
27,582 
34,762 
28,729 
36,609 

43,086 
41,610 
54,723 
59.287 
54205 

260,740 
201,752 
129,800 
182,512 
81,011 

14,498 

2846 

295 

95 



59,536 
156981 
252,911 
873,549 



2.297,6e2 

57,547 
30.975 
2,737 
7.549 
16.140 
10,635 

28,475 
20.959 
49.405 
45.318 
20,815 

42,494 
33,877 
25,164 
53.617 
37,463 

148,111 
157,194 
125,262 
351.598 
348.902 

263.139 
202,440 
86,263 
131,583 



125,583 

164.972 

192.615 

1.814,491 



All other income 
less loss' 



Number ot 
returns 



25,933 
22,711 
23,206 
36.324 
48.616 
76.304 

126.758 
114.723 
169,468 
231,026 
266,860 

329,600 
363,762 
432.915 
393,080 
449,627 

1,654.042 
791,756 
350,975 
367,252 
117,092 

18,114 

3,187 

322 

99 



233,094 

908,835 

1,968.984 

3.302,839 



-110,960 
8,096 
-336 
22,019 
14,913 
-15,054 

-8,724 

-14,950 

-22,964 

34,335 

-3.503 

-38.368 
34.592 
32.530 
18.840 
20.482 

301.896 
356.140 
346.677 
778.154 
762.817 

421.162 
230.122 
73.658 
62.708 



-81.322 

-15.806 

68.076 

3.333.333 



Income tai 
alter 
credits 



15 
8.595 

59.977 
91,568 
161,660 
234.989 
361.692 

502,188 
601,836 
782,148 
768,776 
877,279 

4,138,534 
2,726,400 
1,578,444 
2,535.929 
2.000,758 

794,174 
350,319 
95.309 
107.894 



8.610 

909.887 

3.532.226 

14.327.762 



Total 
income 



2 804 
15 

63 

139 

8.640 

60.150 
91.642 
161.671 
236.930 
361.692 

502.247 
601.854 
782.202 
768.803 
877.402 

4,138,655 
2,726,695 
1,578.933 
2,537,184 
2,004,615 

799,575 
356,273 
98,057 
112,914 



11.660 

912,086 

3,532,507 

14,352,900 



Number of 
returns 



27,491 
17498 
55.824 
85.246 
107.051 
150.431 

205.421 
194.604 
243.122 
227,407 
302,774 

292,862 
320,962 
346,731 
345,763 
334,629 

1.194.535 
541.012 
255.115 
272,225 
97,013 

15,740 

2,420 

254 

89 



443 541 
1,173,328 
1.640.947 
2.378,403 



Number ot eiemptions other ttian age or blindness— continued 



Five— continued 



Size ot ad)ust«d gross 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 

All returns, summary 
Returns under $5,000 
Returns $5,000 under $10,000 
Returns $10,000 under $15,000,, 
Returns $15,000 or more 



Salaries and wages 

(gross) 



Number o1 
returns 



(12) 



S.30].ltS 

13.258 
10.648 
49.6E2 
78.020 
95.864 
138.158 

186.606 
172 195 
228.178 
213.987 
291.353 

282.046 
310.285 
334.340 
333.862 
328.868 

1.164.747 
513,133 
234,085 
232,535 
76,765 

12.990 

1.994 

214 

72 



385.610 
1,092.319 
1.589.401 
2.236.535 



77.ei9.S9S 

126.087 
8,751 
103,628 
210,758 
333.603 
628,362 

981,117 
1 094.484 
1,662,833 
1,795,370 
2,729,610 

2,923,948 
3.515,185 
4.081,856 
4,376,767 
4,645,775 

19.483,230 
10,808,080 
5,906.973 
7,340,077 
3,594,291 

993.744 
222.211 
31,311 
21,544 



1,411,189 
8,263,413 
19,543,532 
48,401,461 



Business net Income 
lass loss' 



Number of 
returns 



26.485 
7.339 
13.445 
19.920 
28.311 
33.720 
42.904 
57.080 
41.218 
52.912 
52.917 

68.154 
54.131 
62.021 
55.223 
50.063 

193.533 
117 506 

70.330 
125.244 

67.495 

12.399 

2,042 

222 

82 



129,220 
247.031 
289.592 
588.853 



I.SI3.440 

-589,396 

-5,698 

-29,682 

-6,711 

52.001 

41,178 

134,689 
131,340 
154,747 
134,923 
156,374 

153.391 
178.109 
213.856 
260.639 
165,943 

928.769 

922.998 

800.094 

2,125.096 

1.993.195 

526.081 
114.835 
14.970 
11.699 



-538.309 

712.074 

971.938 

7,437,739 



Sales ot property 
net gain less loss' 



Number ot 
returns 



(17) 



7IS.M9 

11,633 
1,326 
3,013 
3.808 

4,725 
8,838 

10,665 
17,378 
14,791 
14.668 
18.453 

28,601 
24,540 
19.357 
29.083 
28.061 

146.051 
113,821 

80,947 
127.285 

63.648 

12,723 

2,141 

247 

86 



33.343 
75.955 
129.642 
546,949 



78,279 
4,398 

18,139 
4,806 
4,521 

10,112 

2.209 
22,740 
8,420 
4,734 
8,558 

24,795 
13.978 
37.763 
11.632 
14.631 

103.069 
91.081 
92.682 
233,886 
277,219 

197,058 
150.765 
67.396 
93.376 



120.255 

46.662 

102,799 

1.306.532 



All other income 
less loss^ 



Number ot 
returns 



(U) 



(191 



3.SI4.70S 

15,967 
6,418 
8,546 
15,043 
14,298 
32.084 

55.435 
66,972 
76,746 
101,880 
113,354 

158,593 
197.233 
220978 
219.121 
245,451 

895.912 
463 521 
232.165 
261885 
94,(74 

15,574 

2,412 

254 

89 



92,356 

414.387 

1,041.376 

1,966,586 



i.iso.jse 

-81.401 
415 
-5.165 
11.580 
-14.487 
-10.306 

15.809 

26.305 

-7.536 

-3.535 

-27.715 

-17.610 

-12.941 

3.643 

15.417 

18.088 

65.387 
141.951 
139.204 
479,380 
538,306 

306.564 
173.593 
54.675 
40,735 



-99,364 
3.328 
6.597 

1.939,793 



Income tai 
alter 
credits 



172 

11.056 
29.215 
71.738 
92.243 
166.252 

200.131 
278.909 
352.770 
398.720 
442.941 

2.174.921 
1.490.333 
976.075 
1.764,726 
1,599,130 

664.547 
253.878 
76.154 

75.455 



172 

370,504 

1.673.471 

9.075.217 



Footnotes at end of table 



Individual Returns/1973 • Deductions and Exemptions 



67 



Table 2.11— All Returns: Exemptions by Type. Number of Exemptions, i Sources ol Income, by Size ol Adjusted Gross Income— Continued 



lAJI figures are estimates baser) on samples- money amounts are in tliousands ot dollars] 



- 
































Number ot eiemptions other than age or blindness continued 














Sli 


or more 














lire ot adjusted gross Income 






/Idjusted 
gross 


Salaries and wages 


Business net income 


Sales ol property 


All odier Income 








Kumbei ol 


Dumber ol 


(grotsl 


less loss' 


nel gain 


ess loss' 


less loss' 


Income tai 
alter 
credits 


Total 






returns 


eiemptions 


income 
(less deticitl 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


Ui 




r«ui 


(921 


1931 


(94) 


(951 


(9tl 


(97) 


(981 


(99) 


(1001 


(101) 


(1021 


(103) 


(104) 




4.79S.0U 


32.312.936 


■74.631,187 


4,478.222 


63.957.419 


1.031.504 


7.S22.S75 


583.434 


1.351.228 


2.811.296 


1.399,791 


8.038.589 


I.OtO.(4S 




led gross income 


27,878 


188,315 


442,868 


11,614 


96.579 


27,332 


-491,865 


11400 


74.481 


13.834 


-122.063 




2,399 




$1,000 


27,489 


187,386 


17,214 


21.553 


43.559 


10,011 


-31,471 


1 903 


1.605 


6,291 


3.522 


— 


CI 




inder (2,000 


33.428 


226,422 


47,236 


26.950 


44.177 


9,215 


-2 420 


2,474 


8.756 


7,963 


-3.277 


— 


88 




inder (3,000 


60.025 


407,114 


156,408 


51.274 


133.873 


10 378 


7,857 


2.257 


7.341 


11,110 


7.336 


— 


131 




inder (4,000 


82.213 


551,138 


294,482 


71.385 


259.155 


19,992 


29,949 


5.451 


2.042 


14,033 


3.336 


— 


55 




inder (5,000 


119,018 


808,566 


540 024 


106.023 


460.696 


26.995 


54,950 


7.009 


5.206 


23.786 


19.172 


- 


- 




nder (6,000 


152.879 


1,043,282 


843,416 


135,412 


723.951 


36,512 


102,930 


6.539 


5.827 


26.822 


10.708 


386 


442 




nder (7,000 


247,423 


1,658,701 


1,613,247 


232,412 


1.481.784 


39,186 


117,221 


8.304 


33.221 


59,555 


-18.979 


12.645 


12,773 




nder (8.000 


205.753 


1,425.686 


1.547,034 


187,111 


1.366.301 


44,070 


172,733 


8.553 


9.167 


45,187 


-1 166 


28.066 


28,190 




ndet (9.000 


267.479 


1.888.7U 


2.278.045 


255,680 


2.114,234 


43,268 


149,620 


13.137 


1.696 


94,790 


12.495 


56.944 


56,968 




ndet (10.000 


273.086 


1.841,106 


2.590,504 


258,898 


2,380,999 


44,877 


171,503 


13.240 


16.477 


100,311 


21.525 


97.426 


97,511 




under (11.000 


274,510 


1,859434 


2,884,933 


261,145 


2,687,507 


45,131 


175,848 


16.969 


12.246 


127,169 


9.332 


131,620 


131,624 




under (12,000 


307.805 


2,122,978 


3,534.407 


295,006 


3,297,311 


61,174 


238,870 


18.210 


14.018 


142.612 


-15.792 


185,847 


185,865 




under (13,000 


278.607 


1,854,983 


3.487.421 


269,554 


3,330,293 


42,521 


154,658 


23.467 


8.307 


147.032 


-5837 


217,765 


217,765 




under (14,000 


269,921 


1,815,822 


3,643.962 


262,501 


3,465,533 


46,356 


131,060 


17.956 


19.593 


139.542 


27.776 


251.630 


251,645 




under (15,000 


270,670 


1,813.872 


3.923.040 


264,401 


3,750,594 


45,896 


129,097 


21.078 


31.507 


157.726 


11,842 


293,295 


293,311 




under (20.000 


959.172 


6.363.653 


16.535.300 


922,597 


15416,708 


165,127 


993,466 


107.784 


85.988 


670.820 


39,139 


1,481.127 


1481,305 




under (25.000 


439.903 


2.929,413 


9.754.835 


416,395 


8,831,411 


87,866 


700,014 


82,547 


89.837 


363.095 


133,573 


1,071.645 


1,071,677 




under (30.000 


183.236 


1,213,267 


4.987.985 


168.037 


4,239.105 


47,404 


604,730 


47,827 


80.927 


160.925 


63,222 


633,445 


633,675 




under (50.000 


210.519 


1,410,264 


7,775,459 


176.903 


5,532,644 


102,316 


1,835,472 


99,885 


136,915 


197.499 


270,428 


1,217,401 


1,218,595 




under (100.000 


86.719 


586,105 


5,738,225 


67.455 


3,150,260 


62,012 


1,964,116 


53,510 


225115 


84.111 


398,734 


1,380,724 


1,383,448 




' under (200,000 


14.750 


99.619 


1,903,010 


11.802 


895,609 


11,724 


542,706 


11,686 


185,809 


14.564 


278,887 


605,899 


610.116 


■ under (500,000 


2.215 


14.983 


613,608 


1,850 


213,654 


1867 


117,771 


1,953 


119,604 


2.203 


162,580 


228,201 


231.750 


I under (1,000,000 


236 


1.577 


157.709 


195 


30,028 


201 


16.010 


219 


63,966 


236 


47,705 


64,241 


66 800 


IP30 Of more 


80 


539 


206.551 


69 


11,524 


73 


37.850 


76 


111,577 


80 


45,600 


80,282 


84.509 


AS, summary 




























lis under (5,000 


350.051 


2,368,941 


612.496 


288,799 


1,038,039 


103.923 


-433.001 


30,494 


99,430 


77.017 


-91,973 


— 


2.676 


Is (5,000 under (10 000 


1 146,620 


7 857,486 


8.872.247 


1,069,513 


8,067,268 


207.913 


714.008 


49,773 


66,388 


326.665 


24,583 


195,467 


195.885 


■ s (10,000 under (15,000 


1,401,513 


9,467,089 


17,473,763 


1,352,607 


16,531,239 


241,078 


829.533 


97,680 


85,671 


714081 


27,321 


1,080,156 


1.080.210 


Bs (15,000 Of more 


1,896,830 


12,619,420 


47.672.682 


1.765.303 


38,320,943 


478,590 


6.812,133 


405,487 


1,099,738 


1.493.533 


1,439,868 


6,762,965 


6.781.875 



(*stimate is not shown sepaiately because of the small numbet ot sample returns on which it was based However, the data are included m the appropriate totals 
— '>ugfiout this table, includes business oi protession, tarm, partnership, and Small Business Corporation net profit less nel loss 

1'Ughout this table, includes gam less loss from sales ot capital assets, and gam less loss from sales of property ottier than capital assets 
"'Viighout this table, includes dividends m adjusted gross income, interest received, rent, royalty, estate and trust net income less net loss, pension and annuities (lauble portion]. State income tai refunds, alimony, and other income (net), less 

utor> adiustments 
H Detail may not add to total because of rounding 



Tele 2.12— Returns Filed by Dependents With Unearned Income: Sources of Income, Deductions, and Tax, by Size of Adjusted Gross Income 



lAII figures are estimates based on samples -money amounts are in thousands ot dollars! 

























Size ot adjusted gross income 


Number 

ol 
returns 


Adjusted 

gross 

Income 

less 

dellcit 


Salaries a 
(ir< 


nd wages 

ss) 


Oiylde 
adjusted cr 


ndsin 
OSS income 


Interest 


Capital gains 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 




(1) 


(2) 


131 


(4) 


(5) 


(0 


(7) 


(0 


(9) 


(10) 


i. 

[ii 


ml 

■ 100 

10 del (2.000 
i!lder(3 000 
■Oder (4 000 
»der (5.000 
10 der (10.000 
nder (50.000 


472.142 

99,304 
162,229 
89,411 
55.239 
14.871 
35.768 
15.047 
273 


1,301,298 

69.069 
234.367 
212.637 
188.946 

64.938 
233.495 
272.337 

25,509 


353.916 

73.701 

121.210 

64.042 

44.649 

C) 

32.882 

8.663 

172 


540.6(9 

44,491 
126,570 
108 025 
111,267 
CI 
77,963 
50,930 
164 


149.487 

23.049 
42.925 
31.185 
20,643 
CI 
17,160 
7.404 
249 


220.372 

9,531 
19,782 
35,216 
25,588 
CI 
39,438 
77,223 
10,022 


412,223 

80.483 
)44,099 
83.193 
54.987 
12.296 
24.657 
12.236 
272 


1(0.(89 

11.118 
48.897 
37.441 
19.309 
16.909 
22.949 
22.922 
1.344 


(9.(20 

CI 
21.969 
29184 

22.632 

5,340 
245 


(5.(11 

CI 

4 686 
14679 

11,894 

22,102 
9,531 








V 


Size ol adjusted gross income 


Total deductions 


1 1 

Standard deduction 


Itemized deductions 


Returns 

with no 

deductions 


Total Inc 


ome tai 


in 

ft 

18 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 




Roo 

^••Itr (2.000 
• Id (3,000 
« ler (4 000 
« ler (5,000 
*ltr (10,000 
Widet (50,000 


(11) 


(12) 


(13) 


(14) 


(15) 


(10 


(17) 


(10 


119) 


11 


412.6(0 

90.501 
132.703 
77.353 
49.818 
U.871 
32.885 
14.296 
233 


425.500 

72.936 
151.910 
81.840 
50.937 
12.659 
35.292 
18.121 
1.805 


3(9.(01 

89.799 
122.373 
64.646 
44.652 

C) 
30.379 
6.316 

C) 


385.120 

72.870 

133.920 

77.198 

50.432 

CI 

34.899 

3 889 

CI 


42.(59 

23 739 

10.924 

7.980 
216 


40.37( 

22.699 

1.673 

14.232 
1.772 


59.4(2 

C) 
29526 

j 17.479 

C) 
C) 
C) 


2(3,7(2 

CI 

49.503 

1 83.554 

j 55.239 

14.871 

35.768 

15047 

272 


133.(75 

C) 

4.391 
9,256 
15,031 
6727 
30,611 
55,293 




W more 




11531 









*) imate is not shown separately because ot the small number of sample returns on which it was based However, the data are included in the appropriate totals 
^iDetail may not add to total because ol rounding 



68 



Individual Returns/1973 • Deductions and Exemptions 



1 






E 

.S s 

E i 
01 !^ 



ON 
W 





Returns of single persons not heads 

ot households 

or surviving spouses 


Percent 
of all 
returns 


5 




r- ^— mji <Tt — .x> — to u3— c~o lo.* woo 

2 S S S S '^ 2 SI ^ ?3 ~ "" ° ""^ °~ "^ ° 




1 


= 


29,994,626 

2697937 

45.862 

1 270 022 

29.994.626 

28.724.604 
722.919 
314.257 
139.346 
60.568 
32932 


34.933.415 

32.739.425 

29 994.626 

2.697.93 7 

45.862 

2.195.060 

32.169.606 

28.724.604 

722.919 
722.919 

314.257 
628 514 

139.346 
418.038 

60 568 
242.272 

32932 
183.317 




1 
1 

3 

o 

i 


M 
^ = S 


§ 


CM oj ■J^ *^ ~ -n -^ m c^ r^ 


'- 




X 


2 


111. 777 

11 154 
CI 

164712 

161.7;7 

17.065 
75 864 
44.377 
27 060 
9 150 
8 261 


537.181 

195.502 

181.777 
11.154 
CI 

341.679 

523.456 

17065 

75864 
75864 

44.377 
88754 

27.060 
81 180 

9 150 
36.600 

8261 
59.281 




1 

o 

1 

£ 
1 




§ 


(0 .^ « tac'jt-jr'jooo^ 


2 s :5^ s :; ^ ijg °1 "•" -■• -■" 




1 

1 


£ 


4.532.214 

179.305 
CI 
3544.223 

4.532,214 

987.991 
1.906551 
978.018 
376.262 
170.420 
112.972 


11.036.015 

4.714.764 

4 532.214 
179.305 
CI 

6.323.231 

10.ISS.44S 

987.991 

1.906.551 
1.906.551 

978.018 
1 956.036 

376.262 
1 128.786 

170.420 
681.680 

112972 
650 178 




11 




s 


».* — CM f«*.»CSICM — — — 


S 5 S^u S S 2 :2^ _- °S _,. -o- 




1 

E 


^ 


2,331,791 

116 192 
CI 
967 695 

2,336,796 

1 295 872 
431.091 
289.567 
147 077 
95.485 
79 706 


4.79I.I2I 

2.677,138 

2549.467 
125.883 
CI 

2.121 690 

4.671,157 

1.295.872 

506.322 
355 860 

331.794 
536 907 

190 266 
398 042 

124.083 
353 342 

101.130 
477 539 




•* 

[1 
i| 


1^1 


§ 


541 

57 8 
64 8 

82 5 

54.1 

83 2 

84 7 

93 

94 

95 1 


75 5 

699 

70 1 
67 2 
66 8 

85 5 

75.9 

90 7 

915 
73 8 

96 2 
90 1 

96 7 
92 4 

97 3 
94 




1- 

i 




43.645,172 

4 114.231 

98.654 

28.071.829 

43.645,172 

15.573.343 
9022798 
9187 292 
5300.596 
4.561 143 


151.445.320 

93.511.110 

87.290.344 

6183 192 

107.574 

64.864.210 

152.154,554 

31 146686 

18.045596 
9.022798 

18.374584 
18.374.584 

10.601.192 
15.901.788 

9.122286 
21.565.040 




5 




K 


001 
001 
001 
001 
001 
001 

0001 

001 
001 
001 

001 


000 

000 

00 
00 
00 

00 

000 

00 

00 
00 

00 
00 

00 
00 

00 
00 

00 
00 




1 




i 

E 


= 


80,692,507 

7 118819 

152140 

34018481 

60,692,567 

31.025.532 
18.709.768 
10.649.017 
9.877037 
5.636219 
4795014 


209,752.829 

l33.90fi.9S9 

124548,428 

9.197,471 
161,060 

75,845,870 

200.394.298 

31,025,532 

34,358.342 
3061.194 

19.714.042 
12233009 

19,107 518 
20,400,630 

10,965413 
17,215,682 

9377.581 
22.935.355 




e 
e 

% 
■s 


Number of Returns 
Tom returns 

Retufns with exemptions lor — 

Age 55 or oner 

Blindness 

Depenilents 

Helurns »nth eiemptiorj hf other than a|> or blindness, total 

One 

IM 

Three 

Four 

Fi»e 

SiK or more 


Number ot Exemptions 

}S 

lemplions, total 

and spouse) 

Over 

exemptions 
Of blindness, total 

and spouse) 

and spouse) 

s 

and spouse) 

s 

and spouse) 

s 

and spouse) 

s 




Total exemptio 

Taipayers' e 

Taxpayer 
Age 65 Of 
Blindness 

Dependents' 

Other than age 

One 
Two 
Taxpayer 

Dependen 

Three 
Taxpayer 
Dependen 

Four 
Taxpayer 
Depefiden 

Five 
Taxpayer 
Dependen 

Six Of more 
Taxpayer 
Dependen 



# 



section 3 



Tax Computation 

and 

Tax Rates 



contents 

troduction, 69 

come subject to tax, 70 

egular method of computation, 71 

ternative tax computation, 71 

aximum tax computation, 71 

come averaging, 71 

Standard method, 71 

Special methods, 72 

Jditional tax for tax preferences 
(inimum tax), 72 

No-Benefit exclusion, 73 

Unused retirement income credit, 73 

Unused credit for contributions to candi 

dates for public office, 74 
"x rates, 74 
• erpayment and tax due, 76 



)xt tables 

All returns: selected income tax items 



I 



by type of tax computation, 70 
Returns with tax due: tax due by 
size, 73 

Returns with tax overpayment: tax 
overpayment by size, 76 



(arts 

3 Number of returns and amount of 
total income tax, percent distribution 
by size of total income fax, 70 

3 Percent distribution of returns with 
tax preferences and amount of prefer- 
ences, 72 

3 Number of returns with tax overpay- 
ment or tax due, 1969-1973, 73 

fs/c tables 

3 Returns with income fax before cred- 
its: adjusted gross income, deduc- 
tions, exemptions, taxable income, 
and tax items by size of adjusted 
gross income and by type of tax com- 
putation, 77 

3 Income, tax, and tax savings of tax- 
payers using the standard income 
averaging tax computation, by size of 
adjusted gross income, 80 

3 Income, tax, and tax savings of tax- 
payers using special averaging meth- 
ods, by size of adjusted gross in- 
come, 81 

3 Income, tax, and tax savings of re- 
turns with maximum tax on earned 
income by size of adjusted gross 
income, 82 



3.5 Income, tax, and tax savings of tax- 
payers using alternative tax computa- 
tion only by size of adjusted gross 
income, 82 

3.6 Returns with maximum tax on earned 
income: adjusted gross income, 
earned net income, taxable income, 
and income tax before credits by size 
of taxable income, 83 

3.7 Returns with net gain from sales of 
capital assets and with regular tax 
computation or alternative tax com- 
putation: gains and losses by type, by 
size of adjusted gross income, 84 

3.8 All returns: adjusted gross income 
and total income tax by size of ad- 
justed gross income and total Income 
tax, 86 

3.9 Returns with income tax before cred- 
its: tax and credits by size of adjusted 
gross income, 95 

3.10 All returns: tax liability and tax pay- 
ments by size of adjusted gross in- 
come, 97 

3.11 Returns with tax overpayment: type 
of taxpayment by size of adjusted 
gross income, 99 

3.12 Returns with tax due at time of filing: 
type of taxpayment by size of ad- 
justed gross income, 104 

3.13 Returns with income subject to tax: 
tax generated by rate and by size of 
adjusted gross income, 107 

3.14 Income subject to tax and tax, classi- 
fied by both the marginal rate and 
each rate at which tax was computed 
111 

3.15 Returns with tax preferences: se- 
lected sources of income, tax items, 
tax preferences, and computation of 
additional tax for tax preferences by 
size of adjusted gross income, 116 

3.16 Returns with tax preferences: se- 
lected income and tax items by size 
of adjusted gross income, 119 



Introduction 

The taxpayer in determining the 1973 
total tax liability had to take account of 
several factors. These included: 

(1) inconrw subject to tax, generally 
adjusted gross income minus the personal 
o'eductions and exemptions, 

(2) the type of tax computation used. 



(3) marital status, which determined 
the tax rate schedule applicable, 

(4) any tax credits the taxpayer was 
entitled to apply against the income tax, 

(5) the additional tax for tax prefer- 
ences (the so-called "minimum tax"), and, 

(6) other taxes, that is, self-employ- 
ment tax, uncollected social security taxes 
on tip income, the tax from recomputing 
prior-year investment credit, and the tax 
from recomputing prior-year Worl< Incen- 
tive (WIN) credit, all of which increased 
the total tax liability. (See "Explanation of 
Classifications and Terms.") 

Income subject to tax was used to de- 
termine income tax before credits, the de- 
termination depending upon the type of 
tax computation used and the taxpayer's 
marital status. From this sum, statutory 
credits, such as the retirement income 
credit, the foreign tax credit and the invest- 
ment credit, were subtracted to obtain in- 
come tax after credits. A return was classi- 
fied as taxable based on "total income tax" 
which was the sum of income tax after 
credits and the additional tax for tax prefer- 
ences. (Self-employment tax, uncollected 
social security taxes on tip income, tax 
from recomputing prior-year investment 
credit, and tax from recomputing prior-year 
WIN credit were disregarded, since the 
former two were not considered income 
taxes and the latter two were 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. 

Tax liability arose from six different 
sources, the two components of total in- 
come tax explained above, and the four 
other taxes, namely, the self-employment 
fax, the tax from recomputing prior-year 
investment credit, the tax from recomputing 
prior-year WIN credit, and the uncollected 
social security tax on tips. The self-employ- 
ment tax was assessed on the first $10,800 
of "self-employment income" (see "Self- 
Employment Tax" in the "Explanation of 
Classifications and Terms") at the rate of 
8.0 percent in order to finance social secu- 
rity benefits. Prior-year investment credit 
was subject to recapture when the property 
on which credit had been taken was dis- 
posed of before the expiration of the useful 
life originally used in the computation of 
the credit. Prior-year WIN credit was sub- 

69 



70 



Individual Returns/1973 • Tax Computation and Tax Rates 



Chart 3A 

Number of returns and amount 
of total income tax, percent 
distribution by size of 
total income tax 



1 



Percent of 
returns 



Size of 

total 

income tax 

No income 
lax 

$1 under 
$500 

$500 under 
$1,000 

$1,000 under 
$2,000 

$2,000 under 
$5,000 



$5,000 or 



Percent of 
total income tax 



30 20 10 




20 30 40 



ject to recapture if the employer, without 
cause, terminated the employment of the 
program employee at any time during the 
employee's first 2 years of employment. 
Social security taxes on tips, to the extent 
they were not withheld by the employer, 
were reportable on an employee's return. 
The sum of all six taxes is shown 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 exemptions; in 
other words, it was equal to their "taxable 



income." The regular method of tax compu- 
tation involved applying a graduated set of 
rates to this amount. However, a small num- 
ber of taxpayers found it advantageous to 
use an alternative 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 (first $12,500 for married 
persons filing separately) of the taxable 
half of net long-term capital gain reduced 
by any short-term capital loss, with regular 
rates applied to the remainder of taxable 
capital gains and to all other sources of 
income less deductions. If the alternative 



computation was used by a taxpayer whosi i» 
income from all other sources less deduo 
tions was a negative amount, then incomi k 
subject to tax equalled one-half of th> 
taxpayer's net long-term capital gains i 
excess of net short-term capital losses, nc 
the lesser amount of the taxpayer's "ta> 
able income." 

Under the "maximum tax" computatiot 
a method introduced in 1971, the amom 
computed as income subject to tax ws 
not affected; i.e., it still equalled adjusts 
gross income less personal deductions an 



exemptions. However, a portion of thfie 
income subject to tax was taxed, not at tt 
graduated rates within the applicable ti 
rate schedule, but at a special 50 perce 
rate. (See "Maximum Tax Computatio 
discussed in this section.) 

Income subject to tax for those retun 
with income averaging tax computatioi j 
(both the standard and special income avc » 
aging methods, discussed below) requirivil 
special computations for the statistics sini 
these tax methods did not, strictly spea 
ing, involve a direct application of a s 
of tax rates to an amount of income subjE 
to tax. With the standard income averagi 
method, tax was applied to (and a tax Si 
ings derived from) the end result of 
complex set of computations which det 
mined an "average" of the taxpaye 
current-year and prior-year incomes. In i 
case of the special method, another cc 
plex set of computations was used to det 
mine the tax on an amount of taxable 
come which included the ordinary inco 
portion of a lump-sum distribution frorr 
qualified retirement plan on which th 
was a special tax ceiling (discussed in s 
tion 6, "Explanation of Classifications i 
Terms"); the tax savings derived from 1 
special computation depended upon 
ratio of the ordinary income portion of 
distribution to total taxable income. 

Because the actual income subject to : 
under these income averaging methods \ • 
not the same as taxable income (adjus I 
gross income minus deductions and exer ■ 
tions) and was not available from the ,lj 
return, it was computed for the statis' 



Table 3A.— All Returns: Selected Income Tax Items by Type of Tax Computation 

lAII figures are estimates based on saniples— data are in thousands I ^^ 



Type ot tai computation' 



All returns, total 

Returns with no tax computation 
Returns with regulai tax computation only 
Returns with income averaging tai computation 
Returns with maximum and regular tax computation 
Returns with maximum and alternative tax compulation 

Returns with alternative tax computation only 

Returns with additional tax lor tax pielerences and no other 

tax computation 

Returns with both additional tax tor tax preferences and 

income tax belore credits 



Number of 
returns 



I0.li93 

16,015 

62,305 

2.198 

79 

37 

54 
5 
21 



Adjusted 

gross 

income 

less 

deficit 



■27.148.331 

24,271,664 
711.370.711 
70.881 173 
8,831002 
4,980.403 

6,828.101 

-14,715 

3,837.356 



Income 
subject 
toux 



440.045,535 
51.767,536 
7,262,564 
4,119,220 

5,366,776 



Total UK 
preferences 



7,2«3.191 

201,582 

1,824,258 

3,475,127 

37 560 

171,330 

1.072020 

501,316 

3,659,156 



Tax 

preferences 

income 

subject 

to tax 



(SI 



1.179.712 

47.977 

575.762 

843,272 

859 

360 

83 745 

327.738 

1,496.869 



Income tax 
before 
credits 



109.394.600 



86,940.224 
14,898,961 
3.119.822 
1.867,457 

2.568,139 



Income tax 
after 

credits 



86.038,370 
14.408,172 
3.082,576 
1.845,901 

2,526,417 



AdditlonI 
tax for tM I 

preferencisi 



S7.4 
84,t 



1.4 
32.2 
150, 



iprioiyear delintjuent returns are included in the type ol tax computation applicable as are returns with additional tax for tax prelerences 
NOTE Detail may not add to total because ot rounding 



-^9 1^ 



Individual Returns/1973 • Tax Computation and Tax Rates 



71 



n order to "fit" the returns into the mar- 
linal tax rate tables (tables 3.13 and 3.14). 
[he computation used for the statistics 
Itarted with the actual income tax before 
tredits and worked backward from it to 
lerive an amount for income subject to 
ax. In other words, income subject to tax 
i/as defined as the amount of "taxable in- 
come" which would have produced the 
ame tax had the regular tax computation 
nethod been used (see "Income Averag- 
hg," discussed in this section). 

Table 3A provides a summary of the 
/pes of tax computation used by taxpay- 
■rs. Of the $508.6 billion of income subject 
tax reported for 1973, all but $68.5 bil- 

on was reported on returns with the reg- 
ilar method of tax computation. 



Regular Method 
)f Computation 

The "regular" method of tax computa- 
ion consisted of applying one of four sets 
■f graduated tax rates to brackets of "tax- 
ble income." These tax rates were speci- 



ed in the "tax rate schedule" and in- 
orporated into the optional "tax tables." 
he set of rates used depended upon the 
axpayer's marital status. For 1973, the 
egular method of tax computation was the 
ole method used on 62.3 million returns, 
able 3.14 shows tax rate data for taxpay- 
rs using these rate schedules. 



\lternative Tax Computation 

A taxpayer with large amounts of tax- 

ble income which included long-term 

apital gains could elect an alternative tax 

omputation which limited to 50 percent 

16 tax on the first $25,000 (first $12,500 

3r married persons filing separately) of 

Te taxable half of the excess of net long- 

3rm gain over net short-term capital loss. 

Because the alternative tax was computed 

t no less than 50 percent, the computation 

as advantageous only to taxpayers whose 

ixable income was large enough to be 

ixed at rates higher than 50 percent under 

le regular tax computation method.) Prior 

I 1970, the special 50 percent rate ap- 

ied to the full amount of such income. 

le Tax Reform Act of 1969 continued 

is rate on the first $25,000 of such income 

12,500 in the case of married persons 

ing separately), but applied a 59 percent 

te for 1970 to amounts in excess of this 

ise. For 1971, the amount in excess of 

e base was either taxed at the regular 

tes or at a flat 65 percent rate, whichever 

as more advantageous to the taxpayer. 

T 1973. as for 1972, the excess could 

■ly be taxed at the regular rates. An ex- 

)ption was made for amounts realized 

der contract and corporate liquidation 

ans 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 (or $12,500). However, if it did 
exceed $25,000 (or $12,500), none of the 
taxpayer's remaining capital gains were 
eligible for the 50 percent capital gains 
rate (see "Alternative Tax" in the "Ex- 
planation of Classifications and Terms"). 

Table 3.7 shows capital gains and losses 
for alternative tax computation returns and 
table 3.5 shows selected characteristics 
of returns with the alternative tax including 
tax savings due to alternative tax. 



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 
consisted largely of "earned net income" 
(defined below). This was achieved by ap- 
plying a maximum rate of 60 percent for 

1971 and 50 percent for 1972 and there- 
after to income from earnings (including 
wages, salaries, and other amounts re- 
ceived as compensation for personal serv- 
ices 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 tax- 
payers taking advantage of this special tax 
rate rose from 9,000 for 1971 to 88,000 for 

1972 to 116,000 for 1973. Table 3.6 shows 
the maximum tax computation while table 
3.4 shows selected characteristics of re- 
turns with the maximum tax including tax 
savings due to maximum tax. The terms 
used in table 3.6 are as follows: 

"Earned net income" basically con- 
sisted of amounts received as compensa- 
tion for personal service actually rendered 
— such as salaries, wages, commissions, 
and gains from sales of property created 
by the taxpayeri — less certain expenses 
allocable to that income. "Earned taxable 
income" was obtained by multiplying tax- 
able income by the ratio of earned net In- 
come to adjusted gross income. The result 
(limited to the amount of taxable income) 
was reduced by the "fax preference off- 
set," which was the greater of (a) "tax 
preferences" for 1973 in excess of $30,000 
or (b) the average of the tax preferences 
in excess of $30,000 for 1973 and the 3 
preceding tax years (see the "Explanation 
of Classifications and Terms" for the defi- 
nition of tax preferences). 

While the above computation of earned 
taxable income followed that shown on the 
tax return, the character of earned taxable 
income was altered, by law, for certain 
taxpayers combining the advantages of 
maximum and alternative taxes. If taxable 
income less one-half of the excess net 



long-term capital gain (over net short-term 
capital loss) was smaller than the taxpayer- 
computed earned taxable income, taxable 
income less one-half excess long-term 
capital gain became the effective earned 
taxable income used to determine the tax. 
In the statistics, the effective earned tax- 
able income was used in place of the 
amount reported by the taxpayer. The dif- 
ference between the taxpayer's earned 
taxable income and the effective one is 
shown in the statistics as the "capital gains 
offset." 

That part of taxable income which was 
not earned taxable income was "other tax- 
able income." "Other taxable income," in 
turn, consisted of the tax preference off- 
set, the capital gains offset, and "unearned 
taxable income," a residual amount. 

Table 3.6 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 in- 
come (50 percent); that generated at reg- 
ular 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 3.6 as "other taxable 
income subject to capital gains rate," 
occurred whenever the taxpayer elected a 
combination of the maximum tax with the 
alternative tax computation. In such cases, 
the taxpayer applied both the special 50 
percent maximum rate to 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. 



Income Averaging 

standard Method 

If a taxpayer's taxable income for 1973 
exceeded the average taxable income for 
the period 1969-72 by one-fifth and this 
excess was $3,000 or more the taxpayer 
was eligible for the income averaging tax 
computation method. Under this compu- 
tation, 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 alterna- 
tive computation or to earned income under 
the maximum tax computation. 

Table 3.2 compares the tax liability of 
persons using the income averaging com- 
putation to the amounts they wocld have 
incurred had they used the regular compu- 
tation. 



72 



Individual Returns/1973 • Tax Computation and Tax Rates 



Special Methods 

The special income averaging provisions 
applied to employees (or their benefici- 
aries) and self-employed persons receiving 
lump-sum distributions from qualified re- 
tirement plans. The taxable portion of the 
employee's distribution— the amount in 
excess of the employee's contribution- 
was treated as long-term capital gain ex- 
cept for any part representing employer 
contributions made during plan years be- 
ginning after 1969. Up to $5,000 of lump- 
sum distributions paid to beneficiaries of 
eligible employees could also be excluded 
from the gross income of the recipients. 
The portion of the distribution not eligible 
for capital gain treatment was taxable as 
ordinary income, subject to an income aver- 
aging device based on 7 years; all of the 
distributions to self-employed persons were 
taxable as ordinary income, subject to the 
same type of income averaging formula 
used by employees although based on 5 
years. See the "Explanation of Classifica- 
tions and Terms" for a further description 
of the special income averaging methods. 

Table 3.3 compares the tax liability of 
persons using the special averaging meth- 

Chart 3B 

Percent distribution of returns 
with tax preferences and amount 
of preferences* 



Percent 
50- 



ods to the amounts they would have in- 
curred had they used the regular method. 



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 previ- 
ously accorded special treatment (and de- 
scribed by law as "tax preferences"). Table 
3.16 indicates that 26,000 returns showed 
a liability for the additional tax, which 
totaled $182 million. Of these returns, 6,000 
accounting for $40 million, showed no in- 
come tax after credits and would otherwise 
have been nontaxable. (See also chart 

3B.) 

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 $15,000 or more, 
a Form 4625 had to be filed. 




I I Number of returns 
^H Tax preferences 



40 



30 



About 41% of the total amount 
ot tax preferences was reportpd 
on returns witfi adjusted gross 
income of $200.00 or more. 



About 4% of returns 
with tax preferences 
had no adjusted gross 
income. 




$50,000 $100,000 $200,000 

under under or 

$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. 



(•■(ft 

rpno 

If p 






Mei 



(2) Some taxpayers who did not de. 
rive any benefit from all or a portion o 
their tax preferences reduced the tola 
shown on their Form 4625 by the amoun 
from which they derived no benefit. Th 
result of this reduction is shown in tabli 
3.15 as "recomputed tax preference in 
come" (see discussion of the "no-benef 
exclusion," below). 

(3) The amount computed in (2) wa 
next reduced by $30,000 ($15,000 in th 
case of a husband or wife filing a separatJ^ 
return). The result of this computation I ,t 
shown in table 3.15 as "tax preference|,f3ni 
less exclusion." 

(4) From tax preferences less excli 
sion, four amounts of tax were subtractet ^ 
income tax after credits, tax from recon^ 
puting prior-year investment credit, tf 
from recomputing prior-year WIN cred 
and "tax carryover" from prior-years. ( 
returns where the sum of these four taxij 
exceeded tax preferences less exclusid * 
only that amount needed to bring tax pr«< «* 
erences down to zero was tabulated, 
tax carryover from prior years on a Iff! 
return consisted of the amount of th& 
taxes which exceeded tax preferences lo 
exclusion in previous years. The excess t 
was carried to the next year and then 
successive tax years until consumed 
until the 7-year carryforward period ( 

pi red. 

(5) The result of the computation < 
scribed in (4)— tax preferences less 
elusion less the four tax items— is shoir 
In the tabulations as "tax preference ij* 
come subject to tax." 

(6) A "tentative tax on tax prefer! 
ces" was computed by taking 10 percenr 
"tax preference income subject to tax.' 

(7) The amount computed in (6) co 
then be further reduced by 10 percent 
the 1973 net operating loss eligible 
carryover. While a 1973 business net op 
ating loss could be used to reduce 
1973 additional tax, this reduction v 
merely a deferral of tax until the loss v 
applied to reduce taxable income in fut ' 
years (see (9) below). The 10 perc : 
figure, limited to the amount deduct! ' 
(i.e., the amount of tentative tax on ! 
preferences), is shown in table 3.15 i 
"net operating loss credit." 

(8) The result of the computation ■ 
scribed in (7)— tentative tax on tax pre • 
ences less net operating loss credit-! 
shown in the tabulation as "net tentaf 
tax for tax preferences." 

(9) If the taxpayer had a net operalll 
loss in 1972 which was used to offsei 
minimum tax liability for that year, |k 
then for 1973 used that net operating lil 
to reduce taxable income, "minimum |l 
deferred from prior years" had to be Cj' 
puted on the 1973 return. "Minimum j( 
deferred" was equal to 10 percent oij' 
net operating loss carried over to 1973.' 

(10) The sum of net tentative tax ' 



Individual Relurns/1973 • Tax Computation and Tax Rates 



73 



ix preferences and minimum tax deferred 
rom prior years is shown as "tentative tax 
Dr tax preferences before credit." 

(11) Finally, the "net tentative tax for 
)x preferences before credit" w/as reduced 
y any unused retirement income credit 
nd by any unused credit for contributions 
3 candidates for public office, thus arriving 
t "additional tax for tax preferences re- 
orted on Form 4625." 

(12) The "additional fax for tax prefer- 
nces reported on Form 4625" w/as that 
IX which balanced to the detail reported 
n Form 4625. Table 3.15 compares this 
) the "additional tax for tax preferences 
aported on Form 1040" which was the 

' Imount of additional tax which the taxpayer 
■ sed to compute total tax liability. 

Jo-Benefit Exclusion 

s I 

t I The "no-benefit exclusion," while not 

IS |ientioned anywhere on the income tax 

c i)rm or in the instructions, was still con- 

(■ lined in an Internal Revenue Service pro- 

i' osed regulation at the time the 1973 

I iicome tax returns were filed. A number 

f taxpayers took advantage of this pro- 

osed regulation, taking the chance that 

would be given final approval by the 

,ervice. Since the "no-benefit exclusion" 

id not appear as a line item on Form 

,625, those taxpayers who used it tended 

,) take advantage of it at different places 

(1 their tax computation. In this report, the 

convention has been used of subtracting 

out of total tax preferences, and showing 

le result as "recomputed total tax pref- 

|rences." A "no-benefit exclusion" arose 

fhenever a taxpayer had so many deduc- 

ons and exemptions that even had the 

^xpayer not enjoyed certain tax prefer- 

pces, the taxpayer would still have been 

Eintaxable under the regular tax compu- 
tion method. For example, a taxpayer with 
[djusted gross income of $100,000, in- 
luding one-half of net long-term capital 



gains (reduced by net short-term capital 
losses) of $40,000, but with itemized de- 
ductions totalling $140,000, obviously 
gained no benefit from the ability to exclude 
the other $40,000 of net long-term capital 
gains from adjusted gross income. The 
maximum "no-benefit exclusion" was gen- 
erally obtained by computing the excess 
of the taxpayer's deductions and exemp- 
tions over adjusted gross income. How- 



ever, any business-related itemized de- 
ductions which qualified for inclusion In 
the taxpayer's 1973 net operating loss eligi- 
ble for carryover were treated somewhat 
differently, as is explained in the "Explana- 
tion of Classifications and Terms." 



Unused Retirement Income Credit 

A taxpayer had an unused retirement 





^^Hi|^^^^^^^^^^^^ 


Number of returns ^^^^^^H 

with tax overpayment ^^^^H 

1 or tax due, 1969 - 1973 ^^^| 


1 1 Tax due ^| Tax overpayment 


Millions of returns 
















— 


70 






























60 — 














m 


-■- 


50 — 


•rj:y>iy 




^ss 




^H 










— 


40 














m 






— 


30 — 










s 




■ 






— 


20 — 


■■ ' 












m 






— 


10 — 


Kj«^ 












m 






— 


1969 1970 1971 1972 1973 



SUt ol tai dufl 



Toul 

i 'del J!5 

' l:Uiler SM 

V inter SIS 

t'lndei SIOO 

, l^umler H25.. 

. Iliundtt J ISO 

■ I) undtr S200 

I'lunder J300 

1: under J400 

t< under JbOO . 



'Sunder SI 000 
ii J under $1,500 
i ' 1 or more 



Table 3B.— Returns With Tax Due: Tax Due by Size 

lAII tifures an estimates based on samples— data are In lliousandsl 



Number 

ol 
rstums 



14.235 

1,244 

1 113 

952 

865 

726 

644 
1 080 
1,490 
1,043 

712 

1852 

797 
1,716 



ToUl Ul 
liability' 



42.S2I.IS9 

1,454,827 
1,416,062 
1,196,436 
1.158,875 
971,765 

942,650 
1,649,525 
2,726,131 
2,137,855 
1,663,701 

5,149,828 
2,921,038 
19,140,166 



Total tai 
duo at timo 

ol IlliOf 



12.134.471 

15,190 
40,779 
59,346 
75,321 
81,348 

87,915 
186,965 
368,426 
361,697 
317,772 

1,308,357 

976,310 

8,955,050 



Tai paid with 
returns 



Number ol 
returns 



1,067 

1,003 

84? 

787 

641 

563 
980 
1,376 
946 
657 

1,702 

744 

1 607 



12,823 
36,186 
52,331 
67,342 
70,400 

75,432 
167.053 
335,709 
319,787 
284,954 

1,172,289 

886,591 

8,254933 



Balance due 
after remittance 



Number ot 
returns 



534 
426 
335 
331 
256 

256 
376 
508 
329 
249 

628 
265 
597 



2,367 
4,593 
7,015 
7,980 
10,948 

12,483 
19,912 
32717 
41,910 
32817 

136,068 
89 719 
700 117 



Number ot 
returns 



856 
731 
600 
577 
459 

403 
68/ 
944 
662 
444 

1057 
386 
798 



11.241.611 

1,224586 

1,178,038 

948,770 

927,446 

746,470 

713,409 
1,189,133 
1,836708 
1.350.853 

944,192 

2,402,J64 
1.015.366 
3 763.875 



Estimated 
tai payments 



Number of 
returns 



11.019.176 



244 


199.634 


242 


190.149 


221 


182.554 


166 


148.553 


145 


138.249 


128 


135.479 


247 


262.107 


414 


503.065 


284 


410.508 


205 


385.694 


663 


1.384.131 


315 


892.095 


785 


6.186.957 



All other paymgnis' 



Numbtr ot 
rttuffls 



48 


15417 


68 


7.096 


45 


5.765 


52 


7.555 


40 


5.698 


49 


5.847 


84 


11.320 


101 


17.932 


79 


14.798 


73 


16.042 


246 


54575 


159 


37.267 


426 


234.283 



iim^l'T A ',"""" "' '"f' ""''^ "'"^ "" •"»'°»'"*'" "' '" ''»"' recompulinj prior year inveslmenl credil addilional ta. lor la> preferences, social security la.es on lip income and lai from recomputing prior year WIN credit 
umpriseo 01 e.cess social security laies «ithheld. fa. paid «ilh Form 4868. nonhighway Federal gasoline la., la. .ithheld by legulaled mvesfmenl companies and all olher taus withheld 
>'l Oelait may nol add lo total because of rounding 



74 



Individual Returns/1973 • Tax Computation and Tax Rates 



income credit wlien tlie computation on 
Schedule R resulted in an amount greater 
tlian income tax less foreign tax credit. 
The excess over this amount could then 
be used to reduce the taxpayer's additional 
tax for tax preferences. 

Unused Credit for Contributions to 
Candidates for Public Office 

If a taxpayer elected to take a credit for 
political contributions and the entire allow- 
able credit exceeded income tax less re- 



tirement income credit, investment credit, 
and foreign tax credit, then this excess, the 
unused credit for contributions to candi- 
dates for public office, could be used to 
reduce the taxpayer's additional tax for 
tax preferences. 

Tax Rafes 

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 income tax before credits and 
income subject to tax. Table 3.13 shows 
the amount of income subject to tax class!' 
fled by the rates at which it was taxedl 
jn other words, it shows the income or 
each return subdivided into the amoun 
taxed per tax rate. Table 3.14 classifiei 
returns two ways: in columns 10 to 12, f 
return is again classified by each rate a 
which the individual was taxed; in column 
1 to 9, however, it is classified solely b 



Five examples 
of returns with 
different 
methods of tax 
computation 



Example 1— Joint Retwn wHh Income 
Subject to Tax at Regular 
Rates Only 

Derivation of Income Subject to Tax; 

$120,000 - Adjusted gross income 
-3,500 - Itemized deductions 
-1,500 - Exemptlcms 

$115,000 - Income subject to tax 

Derivation of Regular Tax; 

1st $1,000 Uxed at l.;!. $l-;0 

2nd $1,000 taxed at 1%. $150 

etc. . , 

Next $12,000 taxed at 6CB» $7,200 

Bal, $15,000 taxed at 62t $9,300 

$115, OCX) Income tax before credits $54,480 

Total credits -4,000 

Income tax after credits $50,480 

Example 2— Joint Return wNh Income 
Subject to Tax at Regular and 
Ahemative Rates 

Derivation of Income Subject to Tax; 

$120,000 - Adjusted gross income (including l/2 
excess net long-term capital gain of 
$55,000) 

-3,500 - Itemized deductions 

-1,500 - Exemptions 

$115,000 - Income aubject to tax 
$60,000 - Ordinary income taxed at regular rates 
$25,000 - Capital gains taxed at 5(X rate 
$30,000 - Capital gains taxed at regular rates 

Derivation of Regular Tax on $60,000 Ordinary Income; 

1st $1,000 taxed at 141 $140 

2nd $1,000 taxed at 15:t $150 

etc. . . 

Next $8,000 taxed at SCK^. $4,000 

Bal. $8,000 taxed at 5:^ $4,240 

$t,0, 000 $22,300 

Derivation of Tax cm $55,000 of Capital Gains; 

1st $25,000 taxed at 5Cfc rate $12,500 

Next $3,000 taxed at 5St rate $1,740 

Next $12,000 taxed at 6(X rate $7,200 

Bal. $15,000 taxed at bZL rate $9,300 

$55 ,000 $30, 740 

Derivation of Income Tax; 

Re^ar tax $22,300 

Alternative tax $12,500 

Regular tax on capital gains $18,240 

Income tax before credits $53,040 

Total credits -4,000 

Income tax after credits $49,040 



Example 3— Joint Return 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 Jfexlmum 

Tax Computation) 
$24,000 - Interest 

$120,000 - Adjusted gross income 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

$115,000 - Total income subject to tax 
$92,000 - Earned taxable income 

'Mf^^ »^^.«» 

See text on Kbximum Tax 
Computation) 
$52,000 - Earned taxable income taxed at regular 

rates 
$40,000 - Earned taxable inccane taxed at maximum 
rate 
$23,000 - Other taxable income taxed at regular 
rates 

Derivation of Regular Tax on $52,000 of Earned Taxable 
Income ; 

1st $1,000 taxed at 14?= $140 

2nd $1,000 taxed at 15%. $150 

etc. . . 

Next $4,000 taxed at 4^ $1,920 

Bal. $8,000 taxed at 50^ $4,000 

$52,000 regular tax $18,060 

Derivation of Tax at Maximum Rate on $40,000 of Earned 
Taxable Income ; 

$40,000 taxed at 5C& rate $20,000 

Derivation of Regular Tax cm $23,000 of Other Taxable 
Income : 

lat $8,000 taxed at 60!. rate $4,800 

Next $15,000 taxed at 6^ rate $9,300 

$14,100 
Derivation of Income Tax: 

Regular tax on earned taxable income $13,060 

Tax at maximum rate $20,000 

Regular tax chi other taxable incane $14,100 

Income tax before credits $52,160 

Total credits '. -$4,000 

Income tax after credits $48,160 

Example 4— Joint Return with Regular 
Tax, Maximum Tax and Alternative Tax 

Derivation of Income Subject to Tax: 

$90,000 - Earned net income 

(in this example, salaries and 

wages. See text on Maximum 

Tax Computation) 
$30,000 - 1/2 excess net long-tenn capital 

gain 

$120,000 - Adjusted gross income 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

$115,000 - Total income subject to tax 
$86,250 - Earned taxable income 
($90.000 . 
$120,000 ^ *115,000 
See text on Maxlrauni Tax 
Corapatation) 
$52,000 - Earned taxable income taxed at 

regular rates 
$34,^50 - Earned taxable income taxed at 
maximum rate 



&winMUH.'WPUfmi 



$28,750 - Capital gains income 

$25,000 - Capital gains taxed at SCfc 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 14^, tl40 

aid $1,000 tax'ed at 15?. $150 

etc. . . 

Next $4,000 taxed at 48t, $1,920 

Bal. $8,000 taxed at 5<3U. $4,000 

$52,000 Regular tax $18,060 

Derivation of Tax at Maximum Rate on $34,250 of Earned 
Taxable Income ; 
$34,250 taxed at 50!^ rate $17,125 

Derivation of Tax on Capital Gains ; 

Ist $25,000 taxed at 50t rate $12,500 

Bal. $3,750 taxed at bZL rate $2,325 

$28,750 $14,825 

Derivation of Income Tax; 

Regular tax on eanied taxable income $18,060 

Tax at maximum rate $17,125 

Alternative tax $12,500 

Regular tax en capital gains $2,32 5 

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 - 1973 Income subject to tax before income 

averaging 
$100,000 - 1973 Income subject to tax after income 

averaging 

Derivation of Regular Tax on $100,000 of Income Subject 
To Tax After Income Averaging; 

1st 1,000 taxed at W^ $140 

2nd 1 ,000 taxed at 1^ $150 

etc. . . 

Next 8,000 taxed at 50^ $4,000 

Next 12,000 taxed at 53t. $6,360 

Next 12,000 taxed at 55t $6,600 

Next 12,000 taxed at 5^ $6,960 

Bal. 12,000 taxed at bCfc. $7,200 

Income tax before credits $45,180 

Total credits -4,000 

Income tax after credits $41,180 



I 



Individual Returns/1973 • Tax Computation and Tax Rates 



75 



;he highest (or marginal) rate at which the 
ndividual was taxed. The examples on 
pages 74 to 75 illustrate how various 
ypes of returns were "taxed" in the mar- 
5inal tax rate table (table 3.14). In exam- 
3les 1 and 5, Income is taxed at each rate 



up through the marginal rate. In examples 
2, 3, and 4, which depict returns with 
alternative, maximum, and alternative- 
maximum tax computations, there are inter- 
mediate rates at which no income 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 alternative 50 percent tax on 
capital gains. 



Illustrations 


showin 


g how 


the five 


example returns 


are presented in 


table 3.14 








ii:-;^itlfa by mi-.- hi>;h.:jL ni L,- rii, whi'^t, Uix wji: .joiiipuL'-a 






Number of 


AdJusUJ 
cross 
Income 

(Dollai-Jt 


Incone subject to Uix 


Inconw Uix before 
ci-cdito 


Ineoirc tax after 
credits 


which tux woa ccmiputed 


Tax rate classes 


(Uollurs^ 


At irtiririnal 
rates 

(UDllurs) 


^k:iicrjted 
ut .111 
rates 

(Conors) 


I'ione rated 

rates 
(Dollars) 


Total 
(toUars) 


As H i>:iv'e[/, .j;" — 


Humlor or 
retiims 


laxod at 
rite 

(Lollars) 






Adjustri.! 
jross 
income 


Inr;ome 

subject to 

tax 


iV.-ne rated 
(it rate 

(collars) 




' ll 


;.■! 


! 1 


i '.) 


(:) 


lb) 


(7) 


('-:) 


(■-') 


(10) 


fll) 


(i:) 



Example 1.— Data Reported on Joint Return With Income Subject to Tax at Regular Rates Only 



percen*.. 



percent., 
.' percent., 
:> percent. 
-' percent. 
■ 'J pt-rcent. 
:■ perconl. 



— Ni- 



=^ 



l.?0,000 



-> 



Af: 



^ 



-^ 



^ 



:,o,.;sn 4J.1 



1.:,'>X> 

ij,a» 

i.:,C)(jo 
is.nixi 
1^,000 



KO 
150 



4,CXX) 
6,360 
L.liOO 
0,960 
7,200 
<),300 



Example 2. —Data Reported on Joint Return With I ncome Subject to Tax at Regular Rates and Capital Gains Rate 




Example 3.— Data Reported on Joint Return With Income Subject to Tax at Regular Rates and Maximum Rate 



1*V percent.. 
15 percent. 



SO percent 

50 percent inaxinuit rate. 

S3 percent 

55 percent 

58 percent 

60 percent 

62 percent 



^?^ 



115,1X10 



15,000 



^"^ 



f2,li-.0 



=5^ 



9,300 



:=^ 



1 ,f>» 

l,'>Xi 



-"Sj- 



,000 
.XtO 



Example 4. -Data Reported on Joint Return With Income Subject to Tax at Regular Rates, Maximum Rate and Capital Gains Rate 



Example 5. — Data Reported on Joint Return With Income Averaging 



Summary o( Data Reported on Above Five Joint Returns 



50 percent, 

50 percent capital gains r«te 

50 percent nexiRum rate 

53 percent 

55 percent 

58 percent 

60 percent 

62 percent 



S^o per 
60 per 
62 per 



140 
150 



4,000 
20,000 



4,800 
9,300 






76 



Individual Returns/ 1973 • Tax Computation and Tax Rates 



Overpayment and Tax Due 

Tables 3B and 3C classify taxpayers by 
whether they ended the tax year with a 
tax overpayment or a tax due at time of 
filing. Chart 3C shows the number of re- 
turns with either a tax overpayment or a 
tax due for the tax years 1969-73. 

Excluded from the tables and the chart 
were returns with neither a tax overpay- 
ment nor a tax due. Generally, these were 
returns with low incomes, no tax liability, 
and no income tax withheld. 



0) 

'Oi 



E 



~ a 






C9 
CO 

a> 

.a 



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Ss 



II. 



= 5 



E m 



I 

e 






- — oo n o o 



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TW 






> ^ o o o« — 
























:= 1333 = 3 ^OO 

'S iCSSSS sss 



a* ^ 2 






Individual Returns/1973 • Tax Computation and Tax Rates 



77 



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I Mill I I I M 



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78 



Individual Returns/1973 • Tax Computation and Tax Rates 



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Individual Returns/1973 • Tax Computation and Tax Rates 



79 



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80 



Individual Returns/1973 • Tax Computation and Tax Rates 



111 



Table 3.2— Income, Tax, and Tax Savings of Taxpayers Using the Standard Income Averaging Tax Computation, by Size of Adjusted Gross Incoi 



|UI figures are estimatfls based on samples- money amounts are in thousands of dollars] 



Size of adjusted gross Income 



Number of 
returns ' 



Adjusted 
gross 
income 



Salaries and wages 



Number ol 
returns 



Sales of capital 

assets net gain 

less loss 



Number of 
returns 



Taiable 
income 



Incoai 
subjec 
total 



(3) 



(G) 



(II 



Taiable returns, total 

Under S5.000 
S5.000 unijet (10.000 
SIO.OOO under (15.000 
J15.000 under $20,000 
S20.000 under S2S.O00 
%2i.m0 undei S30.000 

$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 

Nontaiable returns, total 

Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15 000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



64.120 

193.072 
3M.312 
398.099 
294.952 

547.278 

243.259 

30.941 

6.205 

721 

200 

21.M1 



7.684 
1.752 
2.986 

946 
392 



524.609 

2.476.964 
6.517.125 
8.919.200 
8.064.472 

20.781.839 

15.799.261 

3.991.659 

1.736.160 

484.171 

400.530 

43S.0W 



130.247 
39.152 
81.577 

35.405 
25.163 



1.G1S.I0I 

i.GOs.eoi 

27.059 

125.010 
298.384 
315.479 
227.903 

407.503 

176.856 

22.019 

4.676 

565 

153 

10.201 



2.743 

741 

1.474 



34.621.183 
34,564.108 

159.731 

1.172,307 
4.088.182 
5.709.570 
4.845.555 

10.606.176 

6.721.103 

976.326 

240.814 

33.607 

10.736 

S7,075 



15,018 
3,821 
7,367 



1,002,(8S 
911,492 

25.364 
89.485 
123.299 
143.424 
134.179 

287.189 

154.658 

24.333 

5.656 

707 

198 

14,193 



4.748 

953 

2.091 



h 



6,619,310 
6,656,417 

69.949 
273.627 
322.217 
480.640 
358.402 

1.276.159 
1.339.736 
932.167 
849.973 
373.428 
380.118 

32,903 



8.731 
4.377 
5.033 

3.043 
731 



336.434 

1.656.020 
4.595.088 
6.595.084 
6.151.707 

16.523.518 
12.950.970 
3.328.601 
1.410.431 
390.818 
336.249 

294,101 



79.005 
27.971 
63.657 

29.150 
19.714 



SO,M 

311 

1,5S 

4,3/ 

15,5; 

12,0! 
3,0- 
1,21 



i I - 



Size of adjusted gross Income 



before 

Income 

averaging' 



after 

income 

averaging^ 



Tat 

savings 

due to 

Income 

averaging ' 



Average 



uvings 

(dollars) 



Income tai 
after credits 



Number of 
returns 



(101 



(II) 



(12) 



Taiable returns, total 

Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200 000 under $500 000 
$500000 under $1,000,000 
$1,000,000 or more 

Nofltaiable returns, total 

Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



58.572 

309.188 

903.119 

1.400.181 

1.410.668 

4.491.390 

4.657.078 

1.576.605 

816.308 

253.591 

229.783 

(3.000 



12.281 

14,547 
5,7U 

14.399 
7,912 

6.857 

1.860 



14,752,125 
14,699,192 

52.754 

285.989 

849.956 

1.317.704 

1.314.143 

4.097.828 

4.193.338 

1.398.912 

730.645 

234.076 

223.846 

52,933 



10.941 

12,790 
4.917 

11.890 
5,935 

5.012 

1.378 



1,417,951 
1,407,291 

5.818 

23.199 
53.163 
82.477 
96.524 

393.562 
463.739 
177693 
85.663 
19.515 
5.937 

10,007 



1.340 

1,757 

757 

2,509 

1,977 

1.845 

482 



120 
143 
207 
327 

719 
1.906 
5.743 
13.806 
27.066 
29.685 



225 

229 

432 

840 

2.089 

4.707 

9.640 



64.112 

193.072 
371.310 
398.094 
294.922 

547.227 

243.171 

30.922 

6.193 

719 

200 



Number of 
returns 



14,203,375 
14,203,375 

48.339 

266.643 

811.485 

1.262.358 

1.266.533 

3.970.258 

4.098.142 

1 366.964 

718.513 

231.297 

222.843 



2,150,15) 
2,150,151 

64.120 

193.072 
371.312 
398.099 
294.952 

547.278 

243.259 

30.941 

6.205 

721 

200 



'Does not include (aipayers using the special income averaging provisions on Form 4972 

^ai computed under lire regular computation methods 

^ai computed under Ihe income averaging method (income tai before credits) 

*Column 9 minus column 10 

NOTE Detail may not add to total because ol rounding 



lif- 






I 



Individual Returns/1973 • Tax Computation and Tax Rates 



81 



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as 



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2 ^ ^ ^ S 



82 



Individual Returns/1973 • Tax Computation and Tax Rates 



Table 3.4— income. Tax, and Tax Savings of Returns With Maximum Tax on Earned Income by Size of Adjusted Gross Income 



Siie ot adiusted sross income 



Grand total 
Taiable roturns. total 

Undei $50,000 
$50,000 undet $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Total nontaialllfl returns 



Size ol adjusted tross income 



Grand total 

Taxable returns, total 

Under $50,000 
$50,000 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 nontauble returns 



lAII figures are estimates based on samples— money amounts are in thousands ot dollars! 



Number ot 
returns 



115.991 
IIJ.925 

491 

60,737 

46,049 

7.896 

592 

160 



73 



Tai 

savings 

due to 

maiimum 

Ui' 



(101 



125.(74 



Adjusted 
gross 
income 



13.104.916 

23.019 

4.928.666 

6.027.050 

2,152,046 

385.681 

288.524 

(.419 



Average 



savings 
(dollarsi 



2.101 



76 


154 


31,539 


519 


132,139 


2.870 


109,907 


13.919 


27.607 


46.634 


24.247 


151,545 



Earned 
Income 



I2.790.59( 

25,954 

5.001.099 

5.580.671 

1,717,066 

276,852 

188,954 

(.551 



Salaries and wages 



Number ot 
returns 



94.472 

148 

49,101 

37,906 

6.661 

516 

140 

59 



Additional tai savings due 
to alternative tai 



Number ot 
returns 



15.739 

17.394 

3.667 

298 

79 



(13) 



24.559 

24.549 

I 

2.603 

13.448 

7,319 

936 

241 



7.924.1(6 

7.920.062 

5.298 

3,134 381 

3,509,491 

1,038,600 

143.525 

88.767 

4.(04 



Average 
additional 



savings 
(dollarsi 



165 

773 

1.996 

3.141 

3.047 



Taiable 
income 



11.3(1.7(3 

ll.37(.2(5 

20.673 

4.069.438 

4.946,948 

1.780.887 

320.380 

237.939 

5.51 ( 



Income 
subject 
total 



11,311.7(3 
1I.37(.2(5 

20.673 

4.069.438 

4.946.948 

1.780,887 

320,380 

237,939 



S.5I( 



Income tai after credits 



Number ot 
returns 



115.925 

491 

60.737 

46.049 

7.896 

592 

160 



4.92(.47( 

7,342 

1,559,317 

2.153.226 

895,595 

176,397 

136.601 



Income tai 

before 
mairmum 



(0 



5.310.579 

7.581 

1 608.324 

2,309.267 

1.016.908 

206.661 

161.838 

2.374 



Income I 

after 

maiimu 

tai' 



(91 



4.91 

4.91 

1.5 
2.1 

*1 
1 1 

1| 



Total income tai 



Number of 
returns 



115.925 

491 

60.737 

46,049 

7896 

592 

160 



ImMM J I 



(li>' 



(•) tslrmate is not sho»n separately because ol the small number ol sample returns on whrch rt was based However, the data are included in the appropriate totals 

'For mamroum/regular returns, equals Ian computed under regular tai compulation method, (or maiimum/allernative returns, equals la. computed usrng alternative ta. computation methoo 

^ai computed under the maiimum tan computation method (rncome tai before credits) 

^Column 8 mrnus column 9 

'for maiimum/allcrnative returns, la. computed under the regular tax computation method minus tai computed under the alternatrve tai computation method 

NOTE Detail may not add to total because ot rounding 



1.; 

2.1 



I 



Table 3.5 ^Income, Tax and Tax Savings of Taxpayers Using Alternative Tax Computation Only by Size of Adjusted Gross Income' 

(All figures are estimates based on samples- money amounts are in tfiousands of dollarsi 



Taiable returns, total 

Under $20,000 
$20,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Total nontaiable returns 



Taiable returns, total 

Under $20,000 
$20,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Total nontaiable returns 



Siie of adjusted gross income 



Size of adjusted gross Income 



Number of 
returns 



53.597 
53.594 

1.899 
30.203 
15.974 
4.476 
780 
262 



before 
atterna- 
tlve lai< 



2.(26.0(( 
2.625.791 

26.253 
756,008 
788.584 
554,110 
254,741 
246.097 

(•) 



Adjusted 
gross 
income 



6.(28.101 
6.(27.390 

87,932 

2.333.544 

2.115.859 

1.289.073 

524.877 

476.105 



(•) 



Income 
tai 
after 
alterna- 
tive tai' 



IIOI 



2.5(8,139 
2.5(7,(71 

26.178 
745,429 
767,252 
538,497 
248,790 
241,725 

(•) 



Salaries and wages 



Number of 
returns 



37,5(0 
37,5T( 



21.462 

11,125 

3.028 

523 

172 



Tai 
savings 
due to 
alterna 
five tai' 



(11) 



57.929 
57,922 

75 
10,579 
21,332 
15.613 
5.951 
4.372 



CI 



1,420,8(9 
1,420.731 

CI 

761.646 
436.064 
160.309 
37.395 
14.328 

C) 



Average 



savings 
(dollars) 



1,0(1 
1.0(1 

39 
350 
1.335 
3.488 
7.629 
16.686 



Sales of capital assets 
net gain less loss 



Number of 
returns 



53.597 
53.594 

1.899 
30.203 
15.974 
4.476 
780 
262 



1.262.043 
1.261.996 

2.352 
266.798 
361.034 
295.205 
166.497 
170.110 



Income tai after credits 



Number of 
returns 



53.592 
53,592 

1.899 

30.203 

15,972 

4,476 

780 

262 



2.52(.4I( 
2,52(,417 

26.050 
736,596 
756,093 
530.697 
246.217 
230.764 



Taiable 

Income 



(7) 



5.366,007 
5.365.521 

71,310 

1.917,570 

1.664.199 

957,849 

393,322 

361.271 

C) 



ii 



iROt 

to 



Number ot 
returns 



53.594 
53.594 

1.899 
30.203 
15.974 
4.476 
780 
262 



^ 



2 ' 



(•) Estimate is not shown separately because ol the small number of sample teturns on which it was based However, the data ate included m (he appropriate totals 

'Does not include maximum/alternative tax computation meltiod returns 

Hax computed under the regular lax computation method 

Tax computed under the alternative tax computation method (income tax before credits) 

'Column 9 minus column 10 

NOTE Detail may not add to total because of rounding 



Individual Returns/1973 • Tax Computation and Tax Rates 



83 



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• 




Tot 

det $5,01 
,000 und 
0.000 un 
5,000 un 
0,000 un 
5.000 un 

0,000 un 
0,000 un 
00,000 u 
00,000 u 
00,000 u 
,000 000 














1 






B 




M 


M 




cs 


f- 


M 


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if 

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3 -2 I 

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•^ * 2 o 






86 


Individual Returns/1973 • Tax 


Computation a 


nd Tax Rates 






























Wl 


Table 3.8— All Returns: 


Mjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax | 


W 








|AH figures are estimates based on samples - 


money amounts 


are in thousands of dollars] 














>ll returns 




Returns terth no total 




Returns with total income tax 




Coelficient of variation far 














income tax 










total income lai (percent)* 




Size of adjusted gross inCDme 


Number ot 


tdjusted 
gross 


Total 
income 


tddrtional 
tai lor tai 


Number of 


Adjusted 
gross 


Number ol 


tdjusted 
gross 


Total 
income 


Additional 
tai for tai 


Number 


Amount 


it» 




returns 


income 
less deficit 


tai' 


preferences 


returns 


income 
less deficit 


returns 


income 
less deficrt 


la>' 


preferences 










(1) 


(21 


(3) 


(4) 


15) 


(G) 


(7) 


(I) 


19) 


(101 


(a) 


(b) 


lotel 


80.e93.St1 


827.141.338 


101.013.776 


112,341 


16.425.425 


27.439,502 


64.267.162 


799.708.834 


101.063.776 


162.341 


0.2 






No adjusted gross mcome 


443.603 


-3.504.924 


15.724 


15.724 


441.337 


-3.323.892 


2.266 


-181,032 


15,724 


15.724 


19 1 




M 


SI under Sl.OOO 


5,513,548 


3.041.493 


1.046 


24 


5.447.891 


2.982.697 


65.657 


58,796 


1.046 


24 


19 3 




$1,000 Odder $2,000 


6,064.252 


9.034,156 


13.314 


262 


5.857.184 


8.707.474 


207.068 


326,681 


13,314 


262 


10 6 






$2,000 under $3,000 


5,252,794 


13.011.458 


211.497 


269 


1.988.151 


4.829,232 


3.264.643 


8.182,226 


211,497 


269 


26 


,,i* 


$3,000 under $4,000 


4,878.360 


17.074.365 


667,479 


280 


1.143.214 


3.956.287 


3.735.146 


13.118.078 


667,479 


280 


24 


$<.000 under $5,000 


4,885,061 


21.934.622 


1,266,039 


215 


614.053 


2.715.724 


4.271.008 


19.218.898 


1,266,039 


215 


22 




*ll 


$5,000 under $6,000 


4.785,426 


26,230.912 


1.821.265 


351 


353.341 


1.917.319 


4,432.085 


24,313.593 


1,821.265 


351 


22 




ti 


$6,000 under $7,000 


4,056,036 


26.343.014 


2.096.245 


285 


217,333 


1.400.637 


3.838.703 


24,942.378 


2.096.245 


285 


23 




$7,000 under $8,000 


4.152,000 


31.073,303 


2.780.460 


704 


102,952 


766,144 


4.049.048 


30.307.159 


2.780.460 


704 


22 




*l 


$8,000 under $9,000 


3,916,628 


33.257,463 


3.182.858 


2.117 


77,222 


651,259 


3.839.406 


32.606,204 


3,182,858 


2.117 


23 




$9,000 under $10,000 


3.671,642 


34,842,589 


3.449,516 


191 


46,760 


441,446 


3,624,882 


34.401.142 


3,449.516 


191 


24 




$10,000 under $11,000 


3.504,122 


36.814,469 


3,794,100 


223 


26,165 


273,591 


3.477,957 


36.540.879 


3.794.100 


223 


16 




ill 


$11,000 under $12,000 


3.344,198 


38.436.089 


4,006,430 


335 


21.952 


250,232 


3.322.246 


38.185.857 


4.006.430 


335 


16 




$12,000 under $13,000 


3,303,328 


41.273,112 


4488.194 


241 


12.551 


155,700 


3.290.777 


41,117.412 


4.488.194 


241 


16 




*l 


$13,000 under $14,000 


2,961,149 


39,908,544 


4.464.732 


295 


10.898 


146.145 


2.950.251 


39.762.399 


4.464.732 


295 


18 




$14,000 under $15,000 


2,691,312 


38.986.038 


4,482.442 


217 


5.879 


85.723 


2.685.433 


38.900.314 


4.482,442 


217 


19 


'C; 


$15,000 under $20 000 


9,091001 


156.290,370 


19,658.989 


1,537 


33.242 


563.287 


9.057.759 


155.727.082 


19.658,989 


1.537 


03 




■1 


$20,000 under $25,000 


3,943,993 


87,336,804 


12.469.068 


1,473 


9.769 


214.177 


3.934.224 


87.122.628 


12.469.068 


1473 


08 




$25,000 under $30,000 


1.741.991 


47.342,145 


7,546,473 


2,120 


5.131 


140.146 


1.736.860 


47.201.999 


7.546.473 


2.120 


15 




•I 


$30,000 under $50,000 


1,759,837 


64,962,649 


12,259,977 


7,276 


7.312 


269,252 


1.752.525 


64.693,397 


12.259,977 


7.276 


14 




$50,000 under $100,000 


596.663 


39.382.429 


10,367.467 


22.844 


2.466 


163,881 


594.197 


39.218,548 


10,367,467 


22.844 


04 




$100000 under $200,000 


110,176 


14.362,899 


4,922 394 


32.435 


458 


62.688 


109,718 


14,300,211 


4.922,394 


32,435 


03 




■1 


$200,000 under $500,000 


21,929 


6.145.723 


2,479,842 


40.381 


142 


42.509 


21,787 


6.103,213 


2.479.842 


40,381 


05 




$500,000 under $1,000,000 


2.635 


1.760.483 


800,588 


21,402 


15 


10,061 


2.620 


1.750.422 


800.588 


21,402 


(•) 


<"• 1 


1* 

lie 


$1,000,000 or more 


903 


1.808,133 


837.637 


31,140 


7 


17.783 


896 


1.790.350 


837.637 


31.140 


I') 


Cl 


Returns under $5,000 


27.037,618 


60.591.170 


2,175.099 


16,775 


15,491.830 


19.867.522 


11.545.788 


40.723.648 


2,175.099 


16.775 


12 




1* 


Returns $5,000 under $10,000 


20.581,732 


151.747,280 


13,330,344 


3.646 


797.608 


5,176,805 


19,784.124 


146,570,476 


13,330,344 


3.646 


08 




Returns $10,000 under $15,000 


15,804,109 


195.418,252 


21,235,898 


1 312 


77.445 


911391 


15.726.664 


194,506,861 


21,235.898 


1.312 


02 




•t 


Returns $15,000 under $20,000 


9,091,001 


156.290.370 


19.658,989 


1.537 


33.242 


563,287 


9,057.759 


155,727.082 


19.658.989 


1.537 


03 




Returns $20,000 or more 


8.178.127 


263.101.265 


51.683.446 


159.070 


25.300 


920,497 


8,152.827 


262.180.768 


51.683.446 


159.070 


I') 


" Im 


Footnotes at end of table 






















1 


n 
■ 


























! 


■1 



Individual Returns/1973 • Tax Computation and Tax Rates 



87 



able 3.8 All Returns: Adjusted Gross Income and Total lncor:ie Tax by Size of Adjusted Gross Income and Total Income Tax— Continued 



I All IlKurss >re astlmates based on samples money amounts are m thousands of dollars 1 



le ot adjusted iross Income 



Iteturns with total Income tai continued 



Size ot total Income tai 



tl under Kt 



Number ot 
returns 



Adjusted 

gross 

income 

less deficit 



Total 
income 



Additional 
tai tor tai 
preferences 



(SO under SI 00 



Number of 
returns 



Adjusted 
sross 

Income 
less dellcrt 



Total 
Income 



Addtional 
tai tor tai 
prelerences 



SIOO under S200 



Number ot 
returns 



Adjusted 

gross 

income 

less deficit 



Total 
income 



Additional 
tai tor lai 
preferences 



(12) 



115) 



(It) 



120) 



steil gross income 
t tl.OOO 
under S2.000 
under S3.000 
under (4.000 
under is.OOO 

under S6,000 
under S'.OOO 
under S8.000 

under $9.000 

under J 10.000 

under SII.OOO 

under (12.000 
under (13.000 
under (14.000 
undei (15.000 

under (20.000 
under (25.000 
under (30.000 
under (SO.OOO 
under (100.000 

under (200.000 
under (500.000 
under (1.000.000 
)00 or more 

under (5.000 
SS.OOO under (10.000 
tlO.OOO under (15.000 
(15.000 under (20.000 
In' (20.000 or more 



2,462.779 

(•) 
65.64/ 
95.032 
1,427.819 
313.598 
216.236 

164.364 
73.889 
24.726 
38.114 
20.540 

11.803 
4.581 
2.404 



1.042 
507 
204 
227 

130 



2 118.346 

321.633 

20.689 

1.042 

1.069 



7.198,724 

CI 
58.791 

138.788 
3.294,24; 
1.087,297 

969,398 

883.242 
474.310 
186.146 
326.011 
191.977 

124.732 
53.060 
30.179 



18.313 
11.256 
5.620 
8.428 

8.882 



5.546,596 

2.061.686 

235,363 

18,313 

34.765 



1.021 
3.089 
32.606 
8.928 
4,840 

3,731 

2,052 

580 

953 

528 

275 
137 
50 



50,484 

7,845 

513 

31 

19 



2.1S2,tOI 

(•) 

69.489 

1,046.579 

420.067 

302.589 

128,181 
90.450 
49.717 
42.273 
12.510 

9.106 
4.242 



2,893 
966 
314 
230 



1,838.746 

323,131 

16,277 

2,893 

1,554 



CI 

115,204 
2,680,447 
1,435.353 
1.354.087 

704,930 
591.351 
370.987 
358.094 
117.364 

96.093 
48.524 



45.645 
20.812 
8,475 
8.942 



5.583.100 

2.142.725 

182.901 

45.645 

43,204 



CI 

4,701 
76,569 
31,031 
23,498 

9,487 
6,973 
394/ 
3,283 
865 

769 
339 



217 
70 
20 
16 



135.800 

24.555 

1,311 

217 

109 



68 

42.457 

743.693 

1,415,632 

628,855 

466,536 
215,660 
133.686 
74,189 
53,247 

25,031 
17,731 
4,610 
7,137 
1,931 

4.768 

1.740 

926 

448 

60 



- 5 660 

72582 
2.081.446 

4.765.535 
2,784.660 

2.545.851 

1.400.510 

999,972 

628,547 

505,065 

263,138 
200,728 
57.014 
97.064 
28.058 

77.697 
38.775 
26.286 
15.871 



2.830.705 


9,698,563 


943,318 


6,079,946 


56,440 


646,022 


4,768 


77,69/ 


3.204 


89,982 



10 

5,263 
90,37/ 
223,284 
98,//3 

68,;23 
31,680 
20,538 
11.084 
8,23; 

3,908 
2,652 

/02 
1,056 

30/ 

635 
262 
122 
/3 
10 



41/, ;o; 

140,261 

8,625 

635 

4/1 



CI 
C) 



t notes al end of table 



88 



Individual Returns/1973 • Tax Computation and Tax Rates 



Table 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax— Continued 


1 






Itll lliures are 


estimates based 


on samples— money amounts are in titousands of dollars) 




















k- 




Raturns with total income tai coirtlnued 






SI20 ol total Income tai - continued i 




Sizfl ol sdjustad gross Incom* 


$200 under $300 


$300 under $400 


$400 under $500 f' 




•nmber ol 
returns 


Adjusted 

gross 

incoma 

less dellcit 


Total 

income 

tai' 


Udltional 
tai (or tai 
preterences 


Number ol 
returns 


tdjusted 

gross 

Income 

less dellcn 


total 

income 

Ui' 


Udltional 
tai (or tai 
preterences 


dumber ol 
returns 


tdiusled 

gross 

Income 

lass delicit 


loUl 

income 

tai' 


tai toi 1 
pralan 




(21) 


124) 


(25) 


(28) 


(27) 


(29) 


(29) 


(30) 


(31) 


(32) 


(33) 


114 




Tota( 


3.542,511 


11.060.490 


179.411 


22 


3.1S4.S04 


11.251.193 


1.100.972 


35 


2.993.341 


19.115.119 


1.344,071 




M- 


No aOiusteO gross income 


CI 


CI 


CI 


C) 


24 


-3.035 


9 


9 


C) 


C) 


C) 


(• HI" 


i\ under SI. 000 


— 


_ 







_ 


— 


— 


— 


— 




— 




m 


tl.OOO under 12.000 


_ 







_ 








i C) 


_ 


— 


_ 




t\ 


J2.000 under $3,000 


37.776 


101,112 


8.941 


_ 


59.025 


202.965 


20.271 


] 


— 


— 


— 




*i 


n.OOO under $4,000 


1.504,596 


5,533.282 


372.857 


_ 








} 


30.958 


118.421 


13.583 




•n 


$4,000 under $5,000 


604,353 


2.732.856 


148.772 


- 


1.389.644 


6.033.052 


478.789 




1.041.947 


4.937.795 


462.935 




«ii 


$5,000 under $6,000 


557,192 


3.035,612 


135.908 


13 


622.446 


3.402.573 


219.725 


__ 


573.718 


3.172.266 


261.720 




(« 


$6,000 rjnder $7,000 


350.511 


2.259.518 


88.843 


_ 


419.482 


2.730.606 


147.638 


CI 


409.810 


2.651.930 


184.145 




*\i 


$7,000 under $8,000 


192.268 


1.429.057 


49.286 


_ 


270.378 


2.018.119 


95.553 


— 


400.773 


2.979.326 


178.601 




Hi 


$8,000 under $9,000 


111.420 


946.807 


28.006 


— 


176.346 


1,500.333 


61.896 


— 


209.343 


1.765.112 


94.775 




til 


$9,000 under $10,000 


80.701 


757.777 


20.796 


~ 


94,282 


886,861 


33.640 


C) 


152 199 


1.447.675 


69.378 




til 


$10,000 under $11,000 


44.422 


467.500 


11.111 


_ 


56.622 


593,023 


20.079 


„ 


68.476 


714.280 


31.017 


•ll 


$11,000 under $12,000 


27.507 


317.651 


6.858 


_ 


32.013 


368,143 


11.487 


_ 


51.689 


591.342 


22.966 




CI 


$12,000 under $13,000 


8.772 


109.415 


2.151 


_ 


12.494 


154,967 


4.391 


— 


25.474 


315.845 


11.583 




*r| 


$13,000 under $14,000 


10.689 


141.996 


2.832 


_ 


8.214 


109,828 


2.786 


3 


9.626 


129.518 


4.505 




■ 1 


$14,000 under $15,000 


2.978 


42.869 


736 


- 


4.217 


60,723 


1.440 


- 


6.773 


97,753 


3.161 




CI 


$15,000 under $20,000 


6.688 


111.872 


1.675 


_ 


6.621 


109,659 


2.334 


_ 


8.505 


142,826 


3.885 




• 1 


$20,000 under $25,000 


1.703 


38.230 


452 


_ 


935 


21,361 


336 


— 


1.533 


34,071 


697 




«li 


$25,000 under $30,000 


510 


13.792 


132 


CI 


558 


14,975 


187 


3 


641 


17,515 


298 




■ill 


$30,000 under $50,000 


283 


9.959 


71 


_ 


1.042 


41,763 


356 


C) 


1.681 


62,311 


730 




*D 


$50,000 under $100,000 


1 






( 


1 






( 


) 






/ (• *l 


$100,000 under $200,000 


? 176 


13.384 


46 


\ 


f 161 


12.277 


55 


\ <•! 


} .23 


9,341 


57 


< l.l 


$200,000 under $500,000 


/ 






\ 


/ 






I <•' 


/ 






I •! 


$500,000 under $1,000,000 




^ 


— 






_ 


_ 






— 


— 


1*1 


$1,000,000 or more 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


l!l» 


Returns under $5,000 


2.146.761 


8.365.050 


530.577 


C) 


1.448.693 


6,232,980 


499.069 


22 


1.072.982 


5.054.078 


476.553 


1' 


Oil 


Returns $5,000 under $10,000 


1.292.092 


8,428.770 


322.839 


13 


1.582.934 


10,538.492 


558.452 


2 


1.745.843 


12.016.309 


788.619 




lln 


Returns $10,000 under $15,000 


94.368 


1.079.432 


23.688 


_ 


113.560 


1.286.684 


40.183 


3 


162.038 


1.848.738 


73.232 




m 


Returns $15,000 under $20,000 


6.688 


111.872 


1.675 


_ 


6.621 


109.659 


2.334 


— 


8.505 


142.826 


3.885 


it, 


Returns $20,000 or more 


2,672 


75.365 


701 


C) 


2.696 


90.375 


933 


7 


3.978 


123.238 


1.781 




!«!■ 


Footnotes at end ol table 


























|«IB 



Individual Returns/1973 • Tax Computation and Tax Rates 



89 



able 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax— Continued 



[All tigutfls are Bsttmatas baud on samplat monay amounli ara In thousands ot dollars I 



e at adjusted gross Income 



J- 

n'otil 

Mted gross income 
n siooo 

in ndei $2,000 

BndeT $3,000 

Bndci $4,000 

Itlnd!! $5000 



Returns with total Income tai continued 



Size ot total Income tai - continued 



SSOO under }tO0 



Number ot 
returns 



Idlusted 

gross 

Income 

less dellcit 



Total 
Income 



Additional 
tai tor tai 
prelerences 



$600 under $700 



number ot 
returns 



tdiusted 
gross 

Income 
less deficit 



Total 
Income 



•ddltlonal 
tai for tai 
preferences 



$700 under $iOO 



tlumbor of 
returns 



Ulusted 

gross 

Income 

less deflcH 



loul 

Income 



tddlUooal 
tai for tai 
preferences 



OCndei $6,000 
gOndfi $1,000 
N ndei $8,000 
Khndei $9,000 
Nndei $10,000 , 



1.0 under $11,000 
.Ounde. $12,000 
.0 under $13,000 
■'■'»dfr $14,000 
' " $15 000 , 



iundei $20,000 
under $25,000 
under $30,000 
under $50,000 
undei $100,000 
under $200,000 
under $500,000 
under $1,000,000 
K) or more 

■iindei $5,000 
«tt;5,000 under $10,000 
in. 10 000 under $15,000 
IIM5 000 under $20,000 
rii.20,000 or more 



I3SI 



136) 



(39) 



1401 



(441 



1461 



2,690,140 

(•) 
(•) 

78,836 

1,117,160 
454,352 
458,924 
319,794 
198,655 

108.908 
75.587 
32.492 
16.738 
13.691 

12.155 

1.642 

396 

1.340 



78.871 

2.548.885 

247.416 

12.155 

3.513 



20,395.401 

CI 
(•) 

366.858 

5.952.116 
2.929,087 
3,414,874 
2,713,809 
1,876,117 

1,143.662 
863,212 
403,498 
224,883 
197,631 

206.312 
35.604 
10.633 
47.429 



365.481 

16.886.003 

2.832.886 

206.312 

104.721 



(•) 
(•) 



42,783 

606,693 
249,803 
252.803 
177.642 
108.648 

60.093 
41.600 
18.040 
9.345 
7.394 

6.774 
923 
215 
754 



42.802 

1.395.589 

136.472 

6.774 

1.966 



(•) 
(•) 



(•) 
(•) 



(•) 

767.168 
474.338 
492.373 
325.655 
247.825 

173.714 
108.735 
48.287 
36.281 
19,942 

16.453 

4.07; 

722 

347 

116 



8.505 

2.307.359 

386.959 

16.453 

5.261 



(•) 
(•) 



(•) 

4.411.393 
3.063.706 
3.679.910 
2.758.560 
2.333.530 

1.814.189 

1.242.682 

602.725 

487.638 

288.500 

269.298 
90.572 
20.765 
13.345 



38.396 

16.247.098 

4.435.734 

269.298 

134.025 



(•) 
(•) 



(•) 

488.711 
312.948 
321.406 
210.020 
160.481 

113.221 
70.655 
31.366 
23.775 
12.959 

10.761 

2.568 

484 

228 



5.463 

1.493.566 

251.976 

10.761 

3.354 



CI 
CI 



2,366,079 

CI 



CI 

32.715 
689 122 
444.127 
395.215 
309.442 

205.973 
143.038 
91.469 
29.943 
22.820 



C) 
(*1 



19.714 

2.864 

215 

1.314 



C) 

1.870.621 

493.243 

19.714 

4,450 



20,294,S62 

CI 



c) 

191,217 
4 383,698 
33325^5 
3,337,511 
2,931,957 

2,163,020 

1,636,888 

1,139,454 

403 445 

328,944 

323,139 
62,870 
5,654 
50,339 



C) 
14,176,959 

5,671,751 
323 139 
124,026 



C) 

24,173 
516,140 
333,282 
295,857 
232,009 

155,017 
107,481 
68,924 
22,736 
17,293 

14,790 

2,127 

158 

1.000 



CI 

1.401.462 

371.452 

14.790 

3.329 



ftotes at end of table 



I 



90 Individual Returns/1973 • Tax Computation and Tax Rates 

Table 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax— Continued 

[All figures are estimates based on samples -money amount are in thousands ol dollarsi 



Size of adjusted gross Income 



Total.. 



No adjusted gross income 
tl under {I. 000 
Jl.OOO under 52.000 
$2,000 under $3,000 
(3,000 under SI, 000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $1,000 
$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 under $20,000, 
Returns $20,000 or more 

Footnotes 3t end of table 



Returns with total income tai- continued 



Size of total income tai— continued 



$aOO under $900 



Number of 
returns 



Adjusted 

gross 

income 

less deficit 



2.538.016 



(*1 

1.797.506 

705.975 

28.058 

6.470 



(41) 



22.9l7.0li 



(•) 


I*) 


CI 


644.427 


4.34S.688 


540.163 


347.269 


2.615.038 


295.713 


415.449 


3.522.069 


354.433 


387.858 


3.679.562 


330.190 


286.653 


3.013740 


243.366 


204.101 


2.344.378 


173.621 


117,650 


1,469,061 


100.556 


66.700 


898,037 


57,090 


30.871 


445,207 


26,464 


28.058 


459,176 


23,944 


3.408 


74,365 


2,954 


1.157 


32,361 


963 


1,740 


62.187 


1.475 



CI 

14.176.216 

8.170.423 

459.176 

182,072 



Total 
income 



2.IS3.1H 

CI 



CI 

1.522.557 

601.097 

23.944 

5.533 



Additional 
tax for tax 
preferences 



$900 under $1,000 



Number of 
returns 



2.S01.4G9 



{f 



CI 

1.487.395 

956.486 

56.238 

7.344 



Adjusted 

gross 

income 

less deficit 



(J2I 



24.462.261 

C) 



(*) 


CI 


C) 


16.322 


109.835 


15.270 


638.209 


4.675.978 


602.345 


431.437 


3.674,486 


408.260 


401.368 


3.796.213 


381.239 


359.766 


3.757.416 


341.267 


277,387 


3,167,563 


263.476 


177,994 


2,212,432 


169.616 


86,043 


1,151,589 


82.283 


55,296 


801,030 


52.984 


56,238 


916,732 


53,626 


4,520 


98.294 


4,294 


1,536 


43,461 


1,427 


1,074 


43,150 


1,047 



C) 

12,256,814 

11,090.031 

916.732 

198.998 



Total 
income 



2.377.400 

C) 



CI 

1.407.169 

909.626 

53.626 

6.972 



Additional 
tai tor tax 
preferences 



CI 
C) 



$1,000 under $1,250 



Number of 
returns 



S.974.S3S 

81 



C) 

596.552 
981.340 
843,139 

996,985 
878,189 
732.046 
439.150 
244.623 

245.515 

12.682 

1.278 

2.120 

436 



CI 

83 

2,421,332 

3290,993 

245,515 

16,612 



Adjusted 

gross 

income 

less deficit 



IS6I 



64.492,271 

-7.803 



C) 

4.604.821 
8.270.162 
8,048.036 

10.461.438 
10,093.612 
9.143.861 
5.909.653 
3.534.939 

4.001.354 
276.397 
34.480 
74.843 
29.604 



C) 

-7,801 

20,924,913 

39 143,504 

4 001,354 

430.302 



Total 
income 



6.70i.3M 



625.700 

1.122.289 

933.936 

1,122,821 
990,202 
832,477 
497,728 
281.378 

282.520 

14.572 

1.457 

2,301 

493 

108 

CI 

96 

2,682,230 

3,724,606 

282,520 

18,932 



tailH 

preterf 



(SI 



Individual Returns/1973 • Tax Computation and Tax Rates 



91 



Table 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax— Continued 



I All ll|uras are «stlmatas bassd on tamplas money amounts are in thousands of dollars 1 





Returns wtth lotjl Income tji conttnued 




Size of total Income tai -continued 


lie ol idlusted gross income 


(1.250 under (1. SCO 


(1.500 under (I.7S0 


(1.750 under (2.000 




number ol 
returns 


Ulusted 

gross 

Income 

less dellcit 


Totil 

Income 

tii' 


Udltlonal 
tai tor ui 
preferences 


number ol 
returns 


Ulusted 
gross 

Income 
less dellcit 


r 

Total 
Income 

tai' 


tdditlonal 
tai lor tai 
prelerences 


Number ol 
returns 


«d|usted 
gross 

income 
less dellcit 


loUl 

Income 

tai' 


UdlUonal 
tji lor tai 

prelerences 




(S91 


(GO) 


IGI) 


(621 


1(3) 


(M) 


(iSI 


1661 


(S7I 


((•) 


1091 


1701 


lolil 


5.0ST.4M 


62.176.124 


6.923.624 


176 


4.021.603 


S4.9W.2I0 


G.S2I.843 


440 


3.3II.3S4 


49.TIS.160 


(.192.911 


322 


■ sled gross income 


3! 


-2.564 


50 


50 


151 


-5.471 


248 


248 


61 


-4,517 


117 


117 


<i SI. 000 


!•) 


(•) 


CI 


CI 


C) 


CI 


CI 


CI 


— 


— 


— 


— 


tindei (2.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


under S3.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


under S4.000 


_ 


— 


— 


— 


— 


— 


— 


— 


CI 


C) 


CI 


C) 


under S5.000 


~ 


- 


- 


- 


(•) 


CI 


C) 


CI 


~ 


- 


- 


- 


under (6.000 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


- 


_ 


under (7.000 


_ 


_ 


— 


— 


_ 


_ 


- 


— 


— 


— 


— 


— 


inder (8.000 


(•) 


(•) 


!•) 


_ 








CI 


— 


— 


— 


— 


jnder (9.000 


315.719 


2.777.045 


407.601 


— 


139.907 


1.371.252 


216.612 


— 


— 


— 


— 


— 


jnder (10.000 


683.349 


6.456.758 


952.703 


- 








- 


C) 


CI 


C) 


— 


under (11.000 


528.478 


5.594.917 


707.129 


_ 


582.413 


6.126.178 


947.307 


3 


1 7.082 


180,616 


31.365 


_ 


under (l?.000 


825.479 


9.498.215 


1.130.919 


_ 


239.925 


2.785.550 


382.145 


_ 


410.569 


4 726,462 


756.569 


— 


under (13.000 


884.817 


11.031.785 


1.209.967 


_ 


698.605 


8.771.550 


1.125.397 


_ 


198.867 


2458,658 


379.558 


— 


under (14.000 


722,012 


9.702.023 


996.396 


_ 


714.790 


9.631306 


1.162.837 


10 


473.295 


6,432,485 


870,309 


16 


under (IS.OOO 


523,933 


7.569.603 


722.288 


- 


567.628 


8.225.559 


924.306 


- 


659.481 


9534,580 


1,238.432 


- 


under (20.000 


550.625 


8.978.624 


764.829 


_ 


1.027.460 


16.864.046 


1.680.263 


_ 


1.458.411 


24.352.060 


2.739.164 


4 


under (25.000 


1 7.993 


385.795 


24.877 


2 


42.814 


925.382 


69.677 


6 


82.309 


1.748.232 


156,486 


25 


under (30.000 


2.284 


61.868 


3.200 


_ 


4.695 


130.432 


7.747 


28 


7.166 


193.006 


13,520 


77 


under (SO.OOO 


2.394 


95.398 


3.186 


37 


2.757 


105.538 


4,553 


85 


1,249 


45.844 


2,342 


59 


under (100.000 


296 


18.429 


412 


50 


419 


26.306 


689 


36 


) 








) under (200.000 










j} 28 


5.287 


45 


{ >•. : 


> 307 


22.733 


569 


12 


) under (500.000 


45 


8.919 


63 


34 


\ 








) under (1.000.000 












— 


— 




) 


— 


— 


— 


00 or more 


- 


~ 


~ 


- 


(•) 


CI 


CI 


- 





- 


- 


- 


Ifunder (5.000 


39 


-2.563 


52 


52 


161 


-5.431 


264 


264 


68 


-4.496 


129 


129 


UIJ5.000 under (10.000 


999.069 


9.233.8U 


1,360.305 


— 


139.907 


1,371,252 


216,611 


CI 


CI 


CI 


CI 


— 


urSIOOOO under (15.000 


3.484.719 


43.396.543 


4.766.699 





2.803.361 


35.540.143 


4.541.993 


12 


1.759.294 


23.332.802 


3,276,233 


16 


a SI 5.000 under (20.000 


550.625 


8.978.624 


764.829 


_ 


1.027.460 


16,864,046 


1.680.263 


_ 


1.458411 


24.352.060 


2,739,164 


4 


(ir(20.000 or more 


23.012 


570.409 


31.738 


123 


50.714 


1,194,269 


82.713 


162 


91.031 


2.009.815 


172,917 


173 



F'loles at end ol table 






92 



Individual Returns/1973 • Tax Computation and Tax Rates 



Table 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total income Tax— Continued 

[All figures are estimates based on samples— inoney amounts are in ttiousands of dollars] 



Size of adiusted gross income 



loUl 

No adjusted gross income 
(I under (1.000 
{1.000 under S2.000 
S2.000 under S3.000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under S6.000 
S6.000 under $1,000 
$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 

flelurns under $5,000 
Relurns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 under $20,000 
Relurns $20,000 or more 



fteturns arith total income tji ~ continued 



Size of total income tai— continued 



$2,000 under $2,500 



Number of 
returns 



Ulusted 

gross 

income 

less deficit 



4.tT9.6S7 

121 

(•) 
CI 



249.686 
323.161 
415,244 

3,190.858 

443.115 

25,236 

7.438 

758 



1,011,994 

3,190,858 

476,671 



Footnotes at end of table 



(721 



Total 
income 



79,1117.431 

-7,471 

(•) 
CI 



3,151,623 
4,356,738 
6,050,143 

54,729,598 

9,467,152 

672,821 

257,614 

45,923 



-7,427 

13,832,217 
54,729,598 
10,463,045 



1 0.409.22 J 

279 

C) 
C) 



522,438 
719,399 
895,067 

7,132,742 

1,013,783 

56,782 

16,528 

1,725 



2,187,078 
7,132,742 
1,089,094 



Additional 
tax for tji 
preferences 



(741 



637 

279 



C) 
C) 



$2.S00 under $3,000 



number of 
returns 



(75) 



2.94i.lll 

544 



85 

14 
230 



8.339 
111.442 

1.789.201 

953.251 

65.985 

16.243 

738 

64 
18 



546 
CI 

119.781 
1.789,201 
1,036,299 



Adjusted 

gross 

income 

less deficit 



(70) 



Total 
income 

tai' 



57.044.161 

-16,922 



109,161 
1,628,274 

32,340,336 

20,626,503 

1,750,660 

544,872 

46,472 

8.827 
5.621 



-16,917 

C) 

1,737,435 
32,340,336 
22,982,956 



Additional 
tai for tax 
preferences 



I.0S2.8S6 

1,407 



22.080 
288.962 

4,864,683 

2,642,811 

185,217 

45.120 

2,035 

179 
49 



1,412 

CI 

311,041 

4,864,683 

2,875.411 



(71) 



2.022 

1,407 



$3,000 under $4,000 



Number of 
returns 



(79) 



3.039.212 

77 



CI 
C) 



CI 
CI 



605,404 

1,896,972 

470,712 

60,968 

1,814 

226 

3 

132 
C) 

2 

605,404 
2.430.695 



Adjusted 

gross 

income 

less deficit 



(101 



00.362.030 

-15,970 



CI 
C) 



CI 
C) 



11,250,543 
42,350,349 
12,530,329 
2.051,023 
118,136 



2,668 

-15.840 

C) 

43,245 
11,250,543 
57,083,697 



Total 
income 



10.407.789 

265 



C) 
C) 



CI 
C) 



1,962,240 

6,515,870 

1,691,892 

220,489 

6,400 



10 

446 
CI 

9,380 
1,962,240 
8,435.469 



tailH 
prefarf 



(H 



Individual Returns/1973 • Tax Computation and Tax Rates 



93 



Table 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax -Continued 









jAII figures are 


estimates based 


on samples money amounts are 


n ttiousands of dollars! 














Returns with totjl Income tai continued 




sue of totjl Income tai continued 


;iie ot adjusted iross Income 


$4,000 undei $5,000 




$5,000 und 


r $10,000 




$10,000 under $25,000 




Number o1 
returns 


tdlusled 

tross 

income 

less deficit 


Total 

income 

tai' 


tddltlonal 
tai lor tai 
preferences 


Number ot 
returns 


tdlusted 

gross 

income 

less deficit 


Total 
Income 


tddltlonal 
tai lor Iji 

preferences 


Number of 
returns 


Mjusled 

gross 

income 

less deficit 


Total 

income 

UI' 


tddltlonal 
tai lor tai 

preferences 




1131 


(Ml 


(IS) 


nil 


(17) 


(III 


(191 


(901 


(911 


(92) 


(93) 


(941 


ToUl 


1.412.7:9 


37.t41.t97 


i.2t4.1t9 


2.102 


1.731,290 


10.710,391 


11,135,176 


12,491 


8S2,ttt 


31,293,720 


9,759,111 


23.740 


i^ted gfoss income 


107 


-9.507 


488 


488 


418 


^36.606 


2.753 


2,753 


187 


-21,031 


2,976 


2.976 


M 000 


_ 


_ 


_ 


__ 


CI 


CI 


C) 


CI 


_ 


_ 


_ 


_ 


- 52,000 


(•) 


CI 


CI 


CI 










CI 


CI 


C) 


CI 


• S3,000 


_ 


_ 






C) 


C) 


CI 


CI 


CI 


CI 


C) 


(•) 


■.' $4,000 


- 


- 


- 


- 


(•) 
C) 

C) 


CI 
CI 

CI 


C) 
CI 

CI 


C) 
CI 

CI 


CI 
CI 

C) 


C) 
C) 

CI 


C) 
CI 

CI 


C) 


,.- 55 000 


C) 


i-i 56,000 


CI 


'■1 $7,000 


— 


_ 


_ 


_ 


C) 


C) 


CI 


CI 


^ 








, fi $8,000 

'u'lde. $9,000 


- 


- 


- 


- 


CI 
C) 


CI 
C) 


CI 
CI 


C) 
C) 


\ '' 


214 


355 


355 


lundei $10,000 











_ 


CI 


CI 


CI 


CI 


} 








»niler $11,000 










) 








I CI 


CI 


C) 


C) 


under $12,000 


_ 


_ 


— 


_ 


( 44 


501 


289 


286 


\ CI 


CI 


C) 


CI 


under $13,000 


(•) 


C) 


C) 


CI 


s 








} 








under $14 000 


— 


_ 








_ 


_ 


— 


CI 


CI 


C) 


C) 


under $1S,000 


- 


- 


- 


- 


CI 


C) 


CI 


CI 










if under $20,000 


25.927 


505.748 


107.008 


16 


1.202 


23.742 


6.271 


148 


C) 


C) 


CI 


CI 


».i under $2S 000 


435.100 


10.198,063 


1.872.977 


5 


26.062 


617.834 


142.571 


389 


27 


622 


499 


475 


5,1 under $30,000 


765.158 


20,743,385 


3.431.066 


225 


387.133 


10.884.558 


2.150,748 


858 


24 


64 7 


357 


333 


ndei $50,000 


183,470 


6.005.340 


839.301 


306 


1,276.043 


46.472.206 


8,940,496 


1,499 


190,071 


8,675,057 


2,178,116 


2,614 


uaei $100,000 


2,727 


162.717 


12.189 


656 


45,583 


2.596,270 


379.381 


2.736 


454.989 


28,673,525 


7.436,856 


10,277 


XI under $200,000 


170 


23.008 


764 


205 


1.232 


153,357 


9.636 


1.009 


6.861 


821,741 


131.794 


4.205 


no under $500 000 


33 


9.440 


149 


44 


126 


33.606 


926 


280 


438 


120,537 


7,809 


1,628 


»,D under $1,000,000 


3 


1.863 


13 


7 


6 


4.048 


40 


26 


26 


17,227 


474 


252 


MiOO or more 


CI 


C) 


C) 


_ 


5 


7.250 


31 


25 


3 


4,813 


52 


51 


kiundei $5,000 


115 


^9.494 


523 


523 


445 


-36.516 


2,946 


2,946 


198 


-20,998 


3.142 


3,142 


m $5,000 under $10,000 










CI 


CI 


CI 


CI 


30 


237 


433 


CI 


«$10,000 under $15000 


(•) 


CI 


C) 


CI 


50 


586 


347 


344 


CI 


CI 


C) 


CI 


l»$15,000 under $20,000 


25.927 


505.748 


107.008 


16 


1.202 


23.742 


6.271 


148 


CI 


CI 


CI 


CI 


»<520,000 or more 


1.386.662 


37.145.318 


6.156.463 


1.448 


1.736.190 


60.769,130 


11.623,830 


6.821 


652.439 


38,314 168 


9,755,954 


19,834 



f lotes at end ot table 



94 Individual Returns/1973 • Tax Computation and Tax Rates 1 

Table 3.8— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax— Continued 

[All figures ara estimates liased on satnples- money amounts are in thousands of dolfarsj 






Returns with total income tai- Continued 


: 




Size ot total income tai— Continued 




Size of atfiusted gross Income 


525.000 under $50,000 




550.000 


or more 








Number ol 
returns 


tdlusted 

gross 

Income 

less deficit 


TobI 

income 

Ui' 


tdditional 
tai for tai 

preferences 


Number of 
returns 


Ujusted 

gross 

income 

less deficit 


Total 
income 

tai' 


tddititB 
Ui lor t 
prefereei 






(951 


(961 


(97) 


(911 


(991 


(1001 


(101) 


(1021 


1 


Totll 

No adjusted gross income 


151.910 

79 

CI 

CI 
CI 

(•) 
C) 
C) 

C) 
(•) 

} " 

84.950 

65.887 
958 
36 

e 

84 
C) 
CI 
CI 
151.883 


15.466.44) 

-11.029 

CI 

C) 
C) 

C, 
C) 
CI 

CI 

CI 

1,918 

7,405,822 

7,796,442 

241,618 

23,426 

8.176 

-11.017 
CI 
CI 
CI 
15,477,317 


S.126.293 

2.614 

(•) 

C) 
CI 

CI 
CI 
CI 

C) 

CI 

1.759 

2.524,250 

2,558.316 

37,397 

1,280 

207 

2,820 
CI 
CI 
CI 
5,123,023 


27,924 

2,614 

CI 

CI 
CI 

C) 
C) 
C) 

CI 

CI 

1,638 

6677 

12,582 

3,258 

652 

2,820 

CI 
C) 
CI 

24,654 


59.455 
38 

CI 
CI 

CI 

17 

28 

34,838 

20,109 

2,542 

877 

40 

CI 
CI 
CI 

58,408 


14.520.051 

-19.617 

C) 
CI 

CI 

522 

2.230 

5.411.096 
5.662.852 
1.699.457 
1.763.469 

-19.610 
CI 
CI 
CI 
14,539.571 


6,297,717 

4.279 

CI 
C) 

CI 

1.169 

1.923 

2,220,403 

2,433,352 

798,774 

837,332 

4,389 
CI 
C) 
C) 
6,292,734 


II 

CI 
CI 

CI ' 

CI 
CI 

(•: 


: 


SI under S 1.000 
JIOOO under J2.000 
S2.000 under J3.000 
53,000 under $4,000 
iimo under 55,000 

55.000 under 56,000 
56.000 under 5',000 
S7.000 under 58,000 
58,000 under 59.000 


I 


59,000 under 510,000 




510,000 under 511.000 
511.000 under $12,000 

512,000 under 513.000 

$13,000 under 511,000 


i« 
» 

ii 


511,000 under 515,000 

$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
530,000 under 550.000 


« 


550.000 under 5100.000 


t 


$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1 000 000 or more . „ 


• 
• 
* 




« 


Returns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 under $20,000 
Returns $20,000 or more 


» 
« 
•I 


(*) Estimate is not shown separately because ot the small number ol sample returns on whi 

'Total income tai equals income tai after credits plus additional tai for tax preferences 

'Returns in these cells are not subject to sampling variability 

'Sampling variability not computed 

NOTE Detail may not add to total because ot rounding 

**See Sampling Variability in Section 7 for interpretation and limitation of these coefficient 


h It was based He 
f variation estimat 


wever. the data ar 
es 


included in the appropriate totals 








j 
■I 

•E 
Hi 

> >•■ 

Hi 

lie 

; 

1 



Individual Retums/1973 • Tax Computation and Tax Rates 



95 



Table 3.9— Returns With Income Tax Before Credits: Tax and Credits by Size of Adjusted Gross Income 

^ lAII (IgurBS are esttmatei based on uinples -monfly amounts are tn thousands o( dollars] 



Sue of adjusted gross income 



lolal 

uo 

IJ under S4.000 
under se.OOO 
under (8 000 
under SIO.OOO 

I under SI 2.000 
under SN.OOO 
I under tie.OOO 
I under SU.OOO 
I under {20.000 

under S2S.000 
I under S30.000 
under SSO.OOO 
under SIOO.OOO 
under 1200.000 

under SSOO.OOO 
under (1.000.000 
MO or more 



Mm, total 



2.000 

inder S4.000 
inder $6,000 
inder S8.000 
inder (10.000 

under S12.000 
under SU.OOO 
under SI6.000 
under SI8.000 
under S20.000 

under S2i.000 

under S30.000 

under SSO.OOO 

..under SI 00 000 

Jf under S200.000 

Mil under SSOO.OOO 
MjI under SI 000.000... 
0000 or more 



no table returns 

^mary 
Jer $5,000 
'irhOOO under SIO.OOO 
■njllO.OOO under SIS. 000 
unllS.OOO under S20.000 
un|;20.000 or more 



Income tai belore credits 



Number of 
returns 



64.t73.0S0 

212iV 
7,081,959 
8,827,954 
7,967,363 
7,505,722 

6,829,078 
6,255,958 
5,075,465 
3852,108 
2,839,234 

3,939,568 

1 741,018 

1,755,252 

594,842 

109,631 

21,720 

2,596 

885 

(4.2(2.131 

272,625 
6,999,641 
8,702,844 
7,887,696 
7464,224 

6,800,131 
6,240,367 
5,067,881 
3.842,021 
2.833.123 

3.934.064 

1,736.769 

1,752,295 

593,772 

109,516 

21,687 

2,593 

882 



11,689,669 
19,966,026 
15,773,474 
9,078,369 
8,165,512 



(2) 



109.394.600 

14.142 

890.341 

3.140.152 

4.962.225 

6.721909 

7.889.133 
9.032.430 
8.973,366 
8,201,332 
7,179,736 

12.610.555 
7.653.104 
12,500.000 
10,534,612 
4,974399 

2,477,421 
791,551 
848,191 

109.167.511 

14,140 

883,950 

3,118,529 

4,934,366 

6,699,936 

7,865,252 
9,015,429 
8,962,913 
8.185.484 
7.165.434 

12.595.901 
7.636.053 
12,481,727 
10,521,632 
4.971.343 

2.475.989 
791.527 
847.906 



2,192 162 
13536607 
21,443,846 
19,832,151 
52,389,834 



lai credits 



Number of 
returns 



5,095 
223,699 
513,454 
505,079 
521,198 

438,478 
396,316 
351,847 
301.925 
219.960 

422,280 
264.640 
492.755 
247.405 
57.737 

13.253 

1.667 

603 

4.566,472 

5.023 
141,381 
388,344 
425,412 
479.700 

409.531 
380.725 
344.263 
291.838 
213.849 

416.776 
260.391 
489 798 
246.335 
57.622 

13.220 

1.664 

600 



437.647 
1.330,878 
1,022,563 

685,963 
1,500,340 



1.493,163 

69 
11,914 
53,414 
86.508 
91,842 

89,161 
80.040 
76,692 
76,072 
61.994 

142.960 
108.751 
247,299 
189,989 
84,440 

37,959 
12,364 
41,694 



67 

5,523 

31.791 

58,650 

69,869 

65.281 
63,039 
66,239 
60,223 
47,691 

128,306 
91,700 
229,026 
177,009 
81,384 

36,528 
12,341 
41,409 



33838 
209,909 
209,260 
174.699 
865.457 



Retirement income 
credit 



Number of 
returns 



(51 



76251 
220,568 
173,380 
126,378 

74,850 
72,201 
40,954 
28,867 
21.215 

26.685 
16,011 
27,670 
8,670 
2,128 

602 
HI 
39 



31,549 
166,283 
162,006 
126,129 

74,850 
72,201 
40,954 
28,867 
21,215 

26,662 
16,011 
27.670 
8.670 
2.128 



162.703 
133,874 
169,560 
68,527 
31,916 



olr'S at end ol table 



6,672 
27,465 
27,689 
21,259 

13,243 
13,584 
7,167 
S,239 
4,710 

4 877 
2,425 
4,036 
1,313 
343 

103 
20 



3.107 
20.139 
25.334 
21.196 

13.243 
13.584 
7.167 
5.239 
4.710 

4.873 
2.425 
4,036 
1,313 
343 



Investment credit 



Number ol 
returns 



16,783 
66,303 
30,361 
13,583 
13,127 



66,908 
177,009 
272,961 
261.355 

258.727 
229.190 
215.473 
178,629 
133.641 

272,348 
177,589 
358,719 
201,360 
47,766 

10,690 

1,308 

461 

2.519.322 

32,528 
112.005 
206.765 
222.439 

231.374 
214.492 
209.228 
168.890 
128.076 

267,618 
173,877 
356,361 
200,669 
47,698 

10,674 

1,306 

460 



146,081 
637,086 
607,965 
407,695 
1,070,241 



4,269 
23,260 
56,230 
62,874 

69,113 
60,167 
60,210 
64,356 
50,852 

116,481 
91,215 
191,037 
139,254 
56,075 

20,907 
5,009 
6,287 



Foreifn tai credit 



Number of 
returns 



4,549 
11,752 

4,830 
12,399 

13,073 
9,792 
15,660 
12,993 
11,604 

21,450 
14,040 
42,018 
32,183 
11.918 

3,901 
592 

267 



255.216 

1*1 

296 
1,560 
1.868 
S.773 

5.145 
4,537 
7,592 
4,769 
5,156 

19,403 
13,826 
50,086 
47,873 
27,789 

16.873 

7,332 

35,398 

225.006 



(•) 


(•) 


CI 


I.S72 


3,806 


173 


9,697 


5,250 


826 


31,653 


2,610 


942 


42,794 


9.901 


3.945 


46.512 


11,479 


3.865 


44,409 


8.880 


3.29S 


51,725 


14.321 


5,625 


49,287 


12.645 


3989 


38,261 


11.058 


3,446 


104,359 


20.699 


16,876 


76 721 


13.503 


11,269 


177,920 


41.383 


44,930 


132,519 


31.777 


42,171 


55.099 


11.867 


25,709 


20.848 


3.883 


15.500 


4.993 


S90 


7.324 


6.287 


265 


35.113 


1(2.945 


19.104 


30.2(0 


14 531 


11.898 


1391 


132,162 


21.738 


8,115 


161,562 


32.882 


13,120 


143,136 


30,240 


14,080 


626,266 


126.369 


218,580 



96 



Individual Returns/1973 • Tax Computation and Tax Rates 

Table 3.9-Returns With Income Tax Before Credits: Tax and Credits by Size of Adjusted Gross Income-Continued 



[All llgures are estimates based on samples -money amounts are in tttousands ol dollars I 



Sua of adjusted gross Income 



All roturns. total 

Under $2,000 
(2.000 under tl.OOO 
S4 000 undei S6.000 
te.OOO under 18.000 
S8.000 under SIO.OOO 

SIO.OOO under (12. 000 
$12,000 under $14,000 
$14,000 under $16,000 
$16,000 under $18,000 
$18,000 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 

Taiable returns, total 

Under $2,000 
$2,000 under $4,000 
$4,000 under $6,000 
$6,000 under $8,000 
$8,000 under $10,000 

$10,000 under $12,000 
$12,000 under $14,000 
$14,000 under $16,000 
$16,000 under $18,000 
$18,000 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 



Tai credits— continued 



Contributions to 
candidates credit 



Number of 
returns 



Total aoitjutale rttiinn 

All returns, summary 
Returns under $5,000 
Returns $5,000 under $10,000 
Returns $10,000 under $15,000 
Returns $15,000 under $20,000 
Returns $20,000 or more 



73.400 
105.421 

62.018 
128.000 

105.800 
91.359 
94.090 
91,639 
62,020 

114.157 
69.982 
98,636 
26.370 
2,583 

417 
41 
29 



70.837 
105,301 

62,018 
128,000 

105.797 
91,326 
94.090 
91.639 
62.020 

114.157 
69.982 
98,621 
26,370 
2,583 

416 
41 
29 



114.799 
254.095 
241.423 
203.485 
312.215 



650 
1.116 

690 
1.899 

1.635 
1.646 
1.610 
1.631 
1.102 

2.178 

1.196 

1.828 

522 

76 

II 



645 
1.115 

690 
1.899 

1.635 
1.645 
1.610 
1.631 
1.102 

2.178 

1.196 

1,828 

522 

76 

U 
1 
1 



1.092 

3,263 

3, 

3.644 

5,813 



Work Incentive 
Program credit 



Number ot 
returns 



363 
314 
125 

64 
6 

CI 



Other tai credits 



Number ol 
returns 



1.296 



CI 



(•) 
CI 



266 
293 
103 

33 

CI 



Income lai attar credi 



Number of 
returns 



160 
921 
127 

42 

CI 



7,600 



266 
268 
103 

33 

C) 



CI 
CI 
CI 
CI 



CI 
C) 
CI 
CI 



CI tslimale .s not sliown separately because ol the small number ol sample returns on ,h,ch ,1 .as based Ho.e,er, Ihe data are mcluded in the appropriate totals 



'Included in Ihe above adjusted gross income class 
NOTE Oelail may itol adcl lo lolal because ol rounding 



(17) 



(4.261.406 

272,625 
6,999,641 
8,702,844 
7,887,694 
7,464,208 

6,800,096 
6,240.338 
5,067,875 
3,842,019 
2,833,088 

3,934,036 

1,736.686 

1.752,196 

593,571 

109.39f 

21,637 

2,581 

879 

64.261.406 

272.625 
6,999,641 
8,702.844 
7.887.694 
7.464.208 

6.800.096 
6.240.338 
5.067.875 
3.842.019 
2.833.088 

3.934.036 

1.736.686 

1.752.196 

593.571 

109.392 

21.637 

2.581 

879 



11.543.190 
19,783,822 
15,725.812 
9.057.604 
8.150.978 



Individual Returns/1973 • Tax Computation and Tax Rates 



97 



3i = 



*n r* — 171 CT> to ^ I 






1 rv) OO lA lA 



r 
I 

e 3 n 
E ^- 



t 


1. 






5 


i « " 


3 


gs^t 


P 


F?S 


» 


go.. 


g 


a ^ 


i 





I 3 
i s 



f IC fNI OP 






S35 3J 



O C> f-1 W r~. o f 



lO u^ ^ O (^ — • 10 — Cvj O 
^ OO 00 3 I7> CK M'' oV 00 CSl 



r r^^ oj f^ •— ■ ^^ r*j u-> 4/^ f*^ f^ •-* ^M o ^ 



^ f»i i£> — • o >■ 






-■ 5SSS5 55s:;;s 5:^-::;s s^- ' sS5=--. =-.---.- s;e.i;.l5 ss= = ssssl 
s =gsffS sig^S 5S55" - 5^ °'s§c2 Sgsss ^gsss - g sg^ss 



I 

i - 



n 

33 






I I I I I II 



II II 



IS Mill II 



O i/l »-» O ifi ^ ■■ 



OOOlO — — I tOOOO — •■^7 o — •(■ 



M — ■ — ■ r-" rn O 



5 25SS5 Sissies f:!s;e2^ sss 5^ — r 
a o^^<„ro. ^-,s,T,s; 5^.s:.S5 ??52 s sssss :ss?ss;SJ *^?:S5 sss§ ' 



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si 






(A ki-) CM « ^ O -■ 



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98 



Individual Returns/1973 « Tax Computation and Tax Rates 



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I 



Individual Returns/1973 • Tax Computation and Tax Rates 
Table 3.11— Returns With Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income 

[All llfurss ara sstlmales based on samples money amounU are In thousands of dollars! 




99 






Total returns with tai overpayment 


Size of adiusted gross income 


Number ot 
returns 


Total 
tai 

liability' 


Total 

over 

payment 


Refund 


Credit on 


1914 tai 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3> 


(4) 


(5) 


(E) 


(Tl 


oial 

t;foss income 
- VI 000 
under J2,000 
uniler $3,000 
under S4.000 
,0 under $5,000 

,0 undei J6,000 
,0 under $7,000 
,0 under $8,000 


64,224,IJG 

227.730 
4.943.023 
5.255.031 
4.200.196 
3.874.906 
3.980.198 

3.982,068 
3,300,038 
3,446,913 
3.223,280 
2.995,130 

2,897,014 
2,775,791 
2,759,698 
2,403,659 
2.183.060 

6,968,418 

2,709,207 

1,033,359 

828.404 

199.894 

31.156 

5.783 

673 

227 

50,900,300 

847 

49,872 

135,708 

2,908,148 

3,119,804 

3,567,207 

3,737,345 
3,149,324 
3,381,021 
3,167,462 
2,964,095 

2,879,870 
2,762.714 
2,752,711 
2,398,690 
2,179,392 

6,952,128 

2,702.302 

1.031.166 

824.998 

198.139 

30.804 

5.671 

661 

221 

n.iit.iit 

22,481,084 
16.947,429 
13,019,222 
11,777,121 


68,513,215 

8.517 

3.147 

12.975 

198.423 

598.910 

1.120.016 

1.603.965 
1.806.128 
2.394.618 
2,664.531 
2.830.148 

3,145,847 
3,319,691 
3,735,062 
3,590,272 
3,586,607 

14,708,986 
8,279,910 
4,317.411 
5,347,843 
3,138,040 

1.227.170 
537.975 
165.227 
171 794 

61.430,376 

4,672 

716 

8,022 

190,078 

590,276 

1,110,765 

1,595,447 
1,799,710 
2,388,769 
2,661,109 
2,825,931 

3,143,498 
3,317,728 
3,734,387 
3,588,492 
3,585,820 

14,706,086 
8,278,387 
4,316,691 
5,343,922 
3,137,791 

1,227,114 
537,950 
165,222 

171,793 

12,(41 

1,941,989 
11,299,390 
17,377.479 
37.894357 


24,945,360 

170675 
277,440 
793,506 
941,160 
972,766 
1.032.994 

1,124,337 
981.804 
1.125.183 
1.132.960 
1.105.723 

1.162.899 
1.222.442 
1.276.601 
1.174.134 
1.144.076 

4.084.858 
1.923.712 

924.263 
1.250.377 

699.519 

260.493 
108.244 
30.632 
24.565 

22,605,339 

10,532 
3,615 

16,580 
664,809 
749.617 
889,975 

1,013,812 
914.713 
1.080.534 
1.085.737 
1.079,639 

1.138.047 
1.207.08r 
1.265.167 
1.162.424 
1.138.518 

4.047.241 
1.894.379 

916.738 
1.228.933 

684.731 

253.683 
105,112 
29,633 
24.089 

2,340,022 

4,188,541 
5,470.007 
5,980152 
9,306,661 


62,311,090 

198 492 
4 917 464 
5,212,646 
4 151,869 
3,775,976 
3,895,839 

3,863,386 
3,188.218 
3.338.703 
3.129.284 
2.908.012 

2.817.804 
2.703.785 
2.708.235 
2.344.140 
2.140.253 

6,774052 

2,579,438 

940,514 

660,775 

116,953 

12,899 

2,054 

213 

86 

49,286,104 

447 

49,872 

127,929 

2,881,219 

3,050.975 

3.506.325 

3.642,825 
3,048,273 
3,279.448 
3,079,640 
2,880,731 

2.803.024 
2.693.461 
2.701.905 
2.340.360 
2,137.264 

6.761.270 

2,573,706 

939,001 

657.942 

115.588 

12.635 

1.978 

206 

80 

13,094,916 

22.152.286 
16.427.603 
12714.217 
11.086.984 


23,291,310 

135,893 
264.461 
781.168 
925.616 
944.790 
1.007.500 

1.091.097 
949.888 
1.089.207 
1.101.586 
1.077 727 

1.123.143 
1.191.430 
1.251.775 
1.139.489 
1 119.244 

3.949.681 

1.809.722 

833.595 

935.620 

392.192 

112.848 
42.772 
10.586 
10350 

21,111.265 

6,531 

3.615 

15.410 

657437 

735.469 

878,026 

993,156 

887,998 

1,050,491 

1,057,935 

1.054.271 

1.104.588 
1 179.012 
1.240.796 
1.130.291 
1.114.985 

3.918459 

1.795,015 

827.139 

918.893 

380.981 

107.537 
40.594 
9.761 
9.875 

2.173,116 

4.059.429 
5.309.504 
5.825.081 
8.097.366 


2.221,560 

3/608 
29.358 
46,594 
65447 
120,777 
99,195 

139,325 
129.185 
132.474 
108.841 
98,174 

95,586 
83,797 
61.017 
72.477 
50.751 

243.393 
158.593 
111.611 
209.116 
101.275 

21.750 

4.482 

552 

182 

1,931.312 

499 

j 43,187 
83,686 
72,980 

109,456 
116,204 
122.589 
101.248 
93.667 

92.520 
80.658 
60.264 
71.056 
49.831 

239190 
155.977 
110.686 
207.139 
100.705 

21.615 

4.431 

544 

180 

213,241 

398.979 
607 999 
363.628 
850954 


1,653,911 

34.782 
12.979 
12.338 
15.543 
27.975 
25.495 

33.240 
31.916 
35.976 
31.375 


Ounder $10000 


27.996 


1 under $11,000 

under $12,000 

i under $13000 

II under $14 000 


39.757 
31.012 
24.826 
34645 




24.832 


■de. $20,000 
■nr $25,000 

Jer $30 000 
Jl under $50,000 
U under $100,000 

■ .indcf $200,000 
nder $500,000 
under $1,000,000 
0( 00 ni more 

III urns, total 


135.177 
113.990 
90.667 
314.756 
307.327 

147.645 
65.471 
20.046 
14.215 

1.417.073 

4,000 


111 ilOOO 




10 nder $2,000 
to. nder $3,000 
Mrnder $4,000 
Mnder $5 000 


8,541 

14,148 
11,948 


»n()ei$6 000 


20,657 


Wndei $1,000 
M ndei $8,000 
Wndei $9,000 
Mndei $10 000 


26.715 
30.044 
27.802 
25.367 


1,0 under $11,000 


33.459 


0' under $12,000 
0' under $13 000 
01 under $14,000 
.Olunder $15,000 

.Otunder $20 000 


28.069 
24.370 
32.134 
23.533 

128.782 


,Olundei $25,000 
,0(jndei $30,000 
Ofjnder $50000 


99.364 
89.599 
310.040 
303.750 


ndei $200 000 


146.146 


; ' under $500,000 
)•: undei $1,000,000 
01 01 moie 


64519 
19.872 
14.214 

lii,90l 


im .ummary 

im;ndei $5 000 ... , 


129 112 


iinIS 000 under $10 000 


160.503 


rn iO 000 under $15 000 


155071 


rn 15 000 or moie 


1 209 294 






In -. at end ol table 

















100 



Individual Retums/1973 • Tax Computation and Tax Rates 



Table 3.11— Returns With Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income— Continued 




i J 


lAII lliures 


are estimates based on samples - 












Returns with tax overpayment by type of tai payment 






Income tai withheld and no astrmated tai payments 




Size of adjusted cross Income 


number of 
returns 


Income 
tai 

withheld 


Payment with request 

tor extension ol 

tiliiti lime 


loUl 

other 

payments' 


Refund 


Credit on 1974 bl 






Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Aaw 


i 

r 




181 


(91 


(10) 


(111 


(12) 


(131 


(14) 


1151 


(1 


til returns. toUl 


61,017.144 


11.050.477 


37.560 


11.011 


315.673 


60.795.7M 


33.123,147 


267.756 




No adiusted gross income 


134,650 


80.188 


608 


936 


1,903 


132.926 


78.898 


2.207 




K 
•r 


$1 under JIOOO 


4,901,866 


255.924 


1 




( 381 


4.887.718 


254,241 


14.449 




JIOOO under $2,000 


5,185,943 


784,070 


f 




\ 259 


5,173,890 


773,501 


12.453 




$2,000 under $3,000 


4,065,346 


1,092,502 


> 1,926 


409 


< 530 


4,059.505 


906,073 


6.244 




$3,000 under $1,000 


3,674,970 


1,489,123 


i 




777 


3,658.776 


920,618 


17.110 




$4,000 under $S,000 


3,819,386 


2,072,229 


) 




{ 1,102 


3.807.208 


990.138 


18.599 




$5,000 under $6,000 


3,785,635 


2,602,834 


} 2,820 




1,291 


3.767.117 


1.063.053 


19.722 




* 
*r| 

mi 


$6,000 under $7,000 


3,128,038 


2,646,278 


3.895 


1,745 


3,111,507 


929,049 


17.289 




$7,000 under $8,000 


3,255,298 


3,315,244 


• 




1,374 


3.244,609 


1,049,519 


18.292 




$8,000 under $9,000 


3,065,909 


3,604,822 


} 1,108 


742 


8,717 


3,059,866 


1,071.822 


8.872 




$9,000 under $10,000 


2,859,567 


3,747,664 


3,035 


2,846,963 


1.052.212 


13.570 




$10,000 under $11,000 


2,773,153 


4,096,918 


!•) 


CI 


4.556 


2,761,895 


1.103.855 


13.668 






$11,000 under $12,000 


2,650,036 


4,309,451 


1 




/ 10.467 


2,640,990 


1.159.932 


10.730 




$12,000 under $13,000 


2.653.320 


4,773,303 


> 5,068 


2.485 


) 22.213 


2,647,792 


1,223,413 


6.276 




$13,000 under $14,000 


2.289,919 


4,481,744 


\ 22.085 


2,280,682 


1,104,734 


11.058 




$14,000 under $15,000 


2,111,161 


4,522,220 


; 




I. 30.320 


2.105.139 


1,096,656 


7.042 




$15,000 under $20,000 


6,613,721 


17,589,074 


2,152 


1.960 


132.375 


6.597.887 


3,826,267 


21.421 




■trl 

IKI 
Ml 
Hit 
■nil 


$20,000 under $25,000 


2,494,266 


9,212,559 


4,121 


4.680 


73.944 


2,481.141 


1,733,901 


16.476 




$25,000 under $30,000 


889,598 


4,412,804 


2.940 


4.984 


31.791 


881.483 


7 76,896 


11.036 




$30,000 under $50,000 


575,238 


4,222,237 


2,292 


9,571 


25.953 


563,401 


723,122 


14.646 




$50,000 under $100,000 


83,256 


1,412,608 


2,529 


18,209 


8.867 


78,722 


234,417 


5.473 




$100,000 under $200,000 


6,821 


267,791 


487 


10,136 


1,657 


5,942 


39,822 


989 




llKr 
lift 

lit 


$200,000 under $500,000 


687 


49,000 


105 


7,541 


290 


581 


9,355 


120 




$500,000 under $1,000,000 


42 


5,538 


11 


2,323 


28 


36 


884 


8 




$1,000,000 or more 


18 


4,352 


9 


5.922 


12 


12 


769 


6 




Tiuble returns, total 


4l.1t2.l2l 


79.031.147 


34.390 


79.113 


377.275 


41.003.207 


20.136.631 


219.193 


InM 


No adjusted gross mcome 


276 


3.118 


23 


750 


74 


248 


2.358 


31 


• iw 

11* 


$1 under $1,000 


49,870 


4.282 


_ 


— 


_ 


49.870 


3.582 


— 


$1,000 under $2,000 


127,215 


22.140 


^ 


_ 




124.597 


14.898 






lell 


$2,000 under $3,000 


2,850,574 


835,112 


CI 


C) 


I 210 


2.846.279 


650.935 


19.143 




$3,000 under $4,000 


2,987,392 


1,290.717 


CI 


C) 


2.975,584 


724.267 






$4,000 under $5,000 


3,443,859 


1,946,292 


CI 


CI 


S 


( 3.433,258 


865.844 


16.652 




$5 000 under $6,000 


3,573,148 


2,508,826 


) 




1 822 


3,560.076 


972.756 


13.811 




• III 

ami 

•111 

•lii. 


$6,000 under $7,000 


2,993,279 


2,585,597 


f 




\ 1.272 


2,977.606 


870.041 


16.105 




$7,000 under $8,000 


3,202,518 


3,277,292 


> 2.905 


4.185 


< 1.148 


3,192.791 


1.014.031 


15.712 




$8,000 under $9,000 


3,023,021 


3,568,596 


( 




1 8,533 


3,017.267 


1036.204 


8.125 




$9,000 under $10,000 


2,835,044 


3,726,445 


) 




( 2,653 


2,823,145 


1.031.857 


12.779 




$10,000 under $11,000 


2.759,412 


4,078,524 


J 




( 4,453 


2,748,204 


1.086.211 


13.156 




•nil 

•III 
•111 
•111 
•111 


$11,000 under $12,000 


2,642,911 


4,299,245 


/ 




\ 10,233 


2,634,048 


1.150.073 


10.394 




$12,000 under $13,000 


2,647,423 


4,763,272 


> 6,452 


9,703 


J 22,158 


2,641,903 


1,213.439 


6.268 




$13,000 under $14,000 


2,287692 


4,477 047 


L 




J 22,035 


2278474 


1.100.321 


10.864 




$14,000 under $15,000 


2.108.514 


4,518,480 


' 




( 30,288 


2,102,492 


1.093.135 


6.871 




$15,000 under $20,000 


6,607,311 


17,572,962 


2,144 


1,949 


131.702 


6,591,527 


3.810.667 


21.367 




•i;; 

• 15 

•u 
•w 
•l;« 


$20,000 under $25,000 


2,490,934 


9,200,681 


4,121 


4.680 


73.695 


2,477,811 


1.722.435 


15.872 




$25,000 under $30,000 


888443 


4,408,282 


2,838 


4.942 


31.738 


880,432 


7 72.507 


10.932 




$30,000 under $50,000 


574,052 


4,214,402 


2,291 


9.570 


25.783 


562,259 


715.540 


14,544 




$50,000 under $100,000 


82,555 


1,406,095 


2,528 


18.194 


8.608 


78,026 


227.762 


5,457 




$100,000 under $200,000 


6,677 


265,534 


480 


10.016 


1.564 


5,799 


37.370 


988 




'r> 


$200,000 under $500,000 


645 


48,356 


104 


7.540 


267 


547 


8.813 


109 




$500,000 under $1,000,000 


40 


5,518 


10 


2.283 


27 


34 


836 


7 




$1,000,000 or more 


16 


4,332 


9 


5.922 


12 


10 


749 


6 






Total nontaiable returns 


I2.I3S.033 


3.019.333 


3.170 


1.191 


1.397 


12.793.501 


1.996.513 


41,563 


1 

[ 


•'im, 


All returns, summary 




















arc, 


Returns under $5,000 


21,782,161 


5.774.036 


2.534 


1.344 


4.951 


21.720.023 


3,923,469 


71,062 




Returns $5 000 under $10,000 


16,094447 


15.916,843 


3,928 


4.636 


16.161 


16,030,062 


5,165,654 


77,745 




Returns $10,000 under $15,000 


12,477,589 


22,183.637 


6,452 


9.703 


89.641 


12,436,498 


5.688.590 


48,774 


pL"" 


Returns $15,000 or more 


10,663,647 


37.175.962 


14,646 


65.325 


274.916 


10,609,205 


7.345.432 


70,175 


i-t'H 




^__ 





Footnotes at end of table 



Individ 


ual Returns/1973 • Tax 


Computation and Tax Rates 






101 


TABLE 3.11— Returns With Tax Overpayment Type of Taxpayment by Size of Adjusted Gross tncome— Continued 






|UI ll|uris 


are estimates based on samples money amounts are In thousands ot dollars I 












Returns with tai overpayment by type at tai payment continued 




Income tai wittiheld and estimated tai payments 


SIzfl of adjusted cross Income 


Number ot 
returns 


Income 
tai 

withheld 


Estimated 
tai 

payments 


Payment with reiiuest 

lor eilenslon ot 

tlllni time 


Tout 

other 
payments- 


aalund 


Credit on 


1974 tai 




aumbei ol 
returns 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 




(171 


Oil 


(19) 


(201 


(21) 


1221 


123) 


1241 


(251 


I2SI 


u. total „ 


I.492.U1 

10.841 


3,101.370 

15.823 


3.420.124 

22.042 


17.751 
627 


131.210 
252 


30.6G9 

221 


149.174 
8.113 


752.24S 

27,315 


850.721 
5.083 


753.829 


' gross income 


9.613 


: tlOO 


3.695 


1.054 


2.853 


_ 


_ 


) 


( 2.518 


2.218 


2.487 


1.454 


•M J2,000 


5.580 


974 


2.458 


_ 


_ 


I 


1 4.046 


2.254 


2.452 


905 


■ ' 53,000 


28.883 


5.102 


5944 


_ 


_ 


} 118 


< 19.032 


5.438 


19.878 


3.423 


1 S4,000 


38.144 


4.865 


12.389 


C) 


C) 


1 


) 23.302 


7.100 


17.484 


4.430 


1-1 ssooo 


22.602 


6.590 


9.362 


C) 


CI 


) 


( 16.658 


6,823 


9.136 


2.601 


Onmder $6,000 


43.960 


16.737 


18.731 


_ 


_ 


\ 


( 32.916 


11 756 


20.586 


6.770 


Oiundei S7 000 


53.957 


21.724 


27.707 


\ 




/ 1 


I 33.998 


10,252 


30.356 


9.493 


Oiundei $8,000 


;;,436 


40.740 


37.824 


) 




1 } «' 


< 51.658 


16.894 


32.588 


8.653 


Olunder $9,000 


80,728 


53.731 


44.709 


1 




1 ( 


1 41.144 


15.990 


49.555 


10.597 


lli.nder $10000 


57,849 


45.118 


38.826 


( 




)' 


I, 36.761 


16.096 


25.903 


8.543 


-it. $11,000 


70,441 


65.265 


45.006 


> 1,891 


742 


< 137 


38.755 


12.982 


40.336 


14.347 


'«. $12 000 


66.098 


72.543 


48.226 


( 




I 76 


42.638 


21,426 


29.282 


10.246 


'PI $13,000 


59.406 


72512 


46.798 


\ 




/ " 


38.389 


15,457 


25.834 


10.824 


-lei $14,000 


75.592 


112534 


60.542 


1 




1 371 


49.543 


27,718 


33.516 


13.161 


lei $15000 


46.960 


69.788 


42.227 


/ 




V 148 


28.308 


15,790 


25.355 


10.066 


Id $20 000 


241.889 


446.029 


260.682 


2.153 


2.127 


2.091 


142.096 


85,001 


135.336 


60101 


oidti $2S 000 


147.860 


400.179 


210.012 


1.927 


3.200 


2.216 


80.374 


55.688 


88 967 


47.940 


M iindei $30 000 


99.660 


336.932 


191.952 


1.984 


3.184 


2.297 


49.977 


40.680 


62.448 


46.220 


■ under $bO,000 


164.938 


823.878 


687.356 


3.890 


8.922 


8.164 


72.930 


156.803 


118.002 


166.230 


■ under $100,000 


76.790 


772 789 


7 71.065 


2.950 


19.938 


8.776 


29.855 


114.849 


60.019 


168.920 


m undei $200,000 


15.864 


304 379 


461.375 


1.422 


26.261 


3.926 


5.088 


51.854 


13.156 


84.751 


■0 under $500,000 


3.049 


90.845 


240.837 


460 


28.590 


1.216 


933 


21545 


2.576 


36.503 


A under $1,000,000 


344 


13.120 


78.832 


85 


15.984 


399 


96 


5.384 


296 


10.719 


HOO or more 


115 


8.119 


59.069 


32 


28.790 


91 


46 


4.933 


90 


7.119 


iClurns. total 


1.41 1.M9 


3.749.074 


3.350.227 


le.ME 


I37.3S2 


29.124 


790.077 


670.343 


101.975 


719.112 


a^.ted gross income 


133 


1.276 


2.651 


CI 


CI 


CI 


72 


1409 


77 


1.649 


wr $1,000 


<•) 


CI 


CI 


_ 




— 


CI 


C) 


— 


— 


KinOei $2,000 


(•) 


CI 


CI 


_ 


— 




CI 


C) 


— 


— 


(Cindei $3,000 


14.637 


2.685 


3.032 


_ 


_ 


CI 


8.914 


2.070 


11.675 


1.992 


Kindei $4,000 


24.855 


2.792 


7.427 


_ 


_ 


CI 


12.468 


2.938 


13.656 


2.571 


OCmdei $5,000 


16.702 


5.112 


6.338 


CI 


CI 


CI 


12.356 


4.547 


6.279 


1.354 


OCindei $6,000 


36.567 


11.853 


14.226 


_ 


_ 




27.325 


6.811 


15.193 


3.446 


OOindei $; 000 


50 307 


20.639 


25.222 


\ 




/ 1 


/ 31.259 


8.782 


28.204 


8.214 


Minder $8 000 


74.419 


39.409 


35.471 


) 




\ ( ^"^ 


) 49.671 


15.457 


30.599 


7.303 


OOindei $9 000 


78.440 


52.687 


42.496 


1 




) 39.559 


14.255 


48.160 


10.006 


OOindei $10,000 


55.983 


43.866 


36.487 


( 




\ } 


l 35.996 


14.679 


24.267 


7.331 


lOunaci $11,000 


69.123 


64.435 


43.332 


/ 1.710 


651 


\ 120 


38.260 


12.781 


39.511 


12.796 


under $12 000 


64.966 


71.933 


46.750 


1 




1 '6 


42.067 


20.287 


28.690 


9.905 


J under $13 000 


59.076 


71.837 


46.428 


I 




/ 6' 


38.126 


14.636 


25.736 


10.650 


iilei $14000 


74,586 


110.661 


55.971 


1 




f 251 


48.675 


23.008 


33.329 


11.485 


idei $15,000 


46.657 


69381 


41.376 


/ 




\ 127 


28.034 


15.156 


25.284 


9.510 


ilei $20,000 


239.366 


444.010 


253.341 


2.061 


1.981 


2.030 


139.887 


77.076 


134834 


58.930 


■lei $25 000 


146.965 


398.851 


208.420 


1.925 


3.198 


2,208 


79.491 


54.250 


88.792 


47 124 


del $30 000 


99.341 


336.357 


190.912 


1.982 


3.164 


2.293 


49.904 


39703 


62.175 


45.751 


del $50 000 


163.422 


814.015 


684.212 


3.890 


8,922 


7.348 


71.546 


148.755 


116.598 


163.615 


-del $100000 


76.466 


771.880 


768.899 


2.950 


19,938 


8.751 


29.663 


112.952 


59.846 


167.829 


inder $200000 


15.796 


303.769 


460198 


1.414 


25,983 


3.920 


5.042 


50 465 


13.131 


84.080 


mdei $500,000 


3.019 


90.391 


239 741 


459 


28,570 


1.202 


914 


20618 


2.558 


35.857 


,ndei $1000.000 


338 


13.003 


78 198 


85 


15,984 


392 


92 


4.700 


292 


10.645 


)0 30 01 mole 


112 
■0.C92 


8088 
52.297 


58.700 
71.593 


32 
1.122 


28,790 
149 


90 
I.S44 


43 
59.097 


4.532 
11.905 


89 
4l.74t 


7.119 


Mliabit return 


34.471 


immarv 
-der $5 000 


109.745 


34.408 


55.048 


964 


472 


340 


73.669 


51.148 


56.520 


22.426 


000 under $10,000 


313.930 


178.050 


167.798 


CI 


CI 


353 


196.477 


70988 


158.988 


44.056 


'1000 under $15,000 


318.497 


392.643 


242.798 


1018 


562 


801 


197633 


93.373 


154323 


58645 


^ 000 or more 


750.509 


3.196.272 


2.961.180 


14.903 


136,997 


29.176 


381.395 


536 738 


480890 


628.504 


11 i at end ol table 























102 



Individual Returns/1973 • Tax Computation and Tax Rates 



Table 3.1 1 —Returns With Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income— Continued 



[All tigures are estimates based on samples money amounts are m tliousands of dollars I 



Size of adiusted gross income 



Returns with tai overpayment by type of tai payment -continued 



Estimated tai payments and no income tai withheld 



Number of 
returns 



Payment with request 

for eitension of 

filins time 



Number ot 
returns 



Total 

other 

payments- 



Number ot 
returns 



Credit on 1974 tai 



Number of 
returns 



All returns, total 

No ailiusted gross income 
SI under SI. 000 
SI.OOO under S2.000 
S2.000 under S3.000 
S3.000 under S4.000 
S4.000 under S5.000 

SS.OOO under S6.000 
S6.000 under S'.OOO 
S7.000 under S8.000 
S8.000 under S9.000 
S9.000 under SIO.OOO 

SIO.OOO under SII.OOO 
SI 1.000 under SI2.000 
SI2.000 under SI3.000 
SI3.000 under S14.000 
SM.OOO under SIS.OOO 

SI5.000 under S20.000 
S20.000 under S2S.000 
S25.000 under S30.000 
S30.000 under SSO.OOO 
S50.000 under SIOO.OOO 

SIOO.OOO under S200.000 
S200.000 under J500.000 
S500.000 under SI. 000.000 
SI. 000. 000 or more 

Tailble returns, total 

No adjusted gross income 
SI under SI.OOO 
SI.OOO under S2.000 
$2,000 under S3.000 
S3.000 under S4.000 
S4.000 under SS.OOO 

Si.OOO under SS.OOO 
S6.000 under S7.000 
S'.OOO under SS.OOO 
SS.OOO under S9.000 
S9.000 under SIO.OOO 

SIO.OOO under SII.OOO 

SII.OOO under SI 2.000 

SI2.000 under SI3.000 

S13.000 under SM.OOO 

S14.000 under SIS.OOO 

SIS.OOO under S20.000 
$20,000 under S25.000 
S25.000 under S30.000 
S30.000 under SSO.OOO 
S50.000 under SIOO.OOO 

SIOO.OOO under S200.000 
S200.000 under SSOO.OOO 
S500.000 under SI. 000.000 
SI. 000. 000 or more 

Nontaeable returns total 

All returns, summary 
Returns under S^OOO 
Returns SS.OOO under SIO.OOO 
Returns SIO.OOO under SIS.OOO 
Returns $15,000 or more 

Footnotes at end ot table 



43,703 
21,112 
48,247 
91,996 
I49,S46 
133,134 

151,043 
116,591 
107,491 
76,196 
73,586 

53,229 
58,198 
46,723 
38,013 
23,955 

1 12 030 
66,492 
41,996 
86,978 
39,488 

8,393 

2,027 

282 

91 

1,2I7.24S 

417 



40,073 
106,258 
105,800 

126,808 
105,705 
100,920 
65,807 
70,306 

51,306 
54,569 
45,990 
36,346 
23,311 

104,780 
63,933 
41,320 
86,344 
38,842 

8,271 

1,993 

278 

90 

303.291 



487,738 
524.907 
220.118 
357.777 



6.725 



49.696 
19.516 
17.241 
33.741 
62.578 
61.644 

86.946 
89.668 
117.772 
84.358 
95.211 

88.403 
99.265 
94.866 
85.815 
59.941 

353,382 
288,397 
244,319 
786,043 
795,136 

389,027 
210.353 
70.793 
67.981 

4.107.42J 

6.591 



13.507 
38.286 
41.930 

72.505 
81.244 
109,896 
73,893 
91,029 

82,680 
95,040 
93,936 
83,877 
58,729 

339,333 
272.851 
242.389 
782.614 
790.341 

386.765 
209.488 
70.609 
67.926 

244.669 



244,416 

473,954 

428,289 

3,205,431 



1,776 
1,081 

1,386 



2,493 
2,741 
1,122 
3,638 
2,804 



294 
56 

17 

IS.E42 

19 






2,486 
2,737 
1,122 
3,634 
2,800 

878 

292 

56 

17 



1,144 
2,857 
21,42 
14,045 



937 
815 



4,160 
6,223 
3,707 
15,376 
24,852 

19,901 
15,934 
7,017 
20,601 

121.906 



CI 
CI 



4.109 
6.220 
3.707 
15.360 
24.804 

19.897 
15.924 
7.017 
20.601 

1.704 



1.676 
1.751 



303 
131 
127 
302 
59 

332 
313 
558 
497 
802 

850 

299 

172 

15 



CI 
C) 
CI 



1 101 
865 
922 

3838 



626.630 

23.109 
11,128 
20,288 
59,791 
82,024 
67,121 

62,458 

41.545 
36.052 
28.231 
22.746 

16,997 
18,841 
21,854 
13,848 
6,782 

33,574 
17,406 

8,215 
24,018 

8,155 

1,815 
528 
79 
25 



23,336 
61,947 
60,088 

54,996 
39,408 
34,125 
22,771 
21,413 

16,560 
17,220 
21,703 
13,211 
6,718 

29,468 
16,004 

7,864 
23,769 

7.761 

1.758 
510 
78 
24 



263461 
191,032 
78,322 
93,815 



403.661 

25.579 
7.270 
4.698 
13.335 
16.486 
9,878 

16,083 
10,517 
22,148 
13,763 
9,183 

6,248 
9,672 
12,781 
7,015 
6.777 

37.875 
19.808 
15.403 
55.486 
42.381 

20,892 
11,830 
4,091 
4,462 

317.513 

2,726 



4.360 
8,186 
7,401 

13,508 
9,175 

20,642 
7,466 
7,566 

5,596 
8,635 
12,599 
6,962 
6,674 

30,214 
18,078 
14.325 
54.410 
39.921 

19.469 
11.123 
3.998 
4.409 

■6.149 



77,246 

71,693 

42494 

212,228 



26,123 
12,172 
30,848 
38,895 
85,811 
71,109 



81,256 
81,266 
50,008 
56,115 

41,547 
43,642 
28,858 
27,835 
17,392 

86,350 
52,952 
36,198 
75,582 
35,612 

7,565 

1,776 

244 

84 

901,149 

382 



19,171 
57,520 
49,699 

80,058 
71,862 
75,975 
44,810 
54,036 

39,824 
41,432 
28,211 
26,797 
16,784 

82,703 
51,117 
35,657 
75,123 
35234 

7,464 

1,755 

241 

83 



264,958 
367,125 
159,274 
296,363 



f 



Individual Returns/1973 • Tax Computation and Tax Rates 



103 



Table 3.11— Returns With Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income Continued 



I All tliures are estimates based on samples monev amounts are In thousands of dollars I 



rns. total 



H diusted gross income .... 

IndeiSl.OOO 

t "1 under J2.000 

t HI under $3,000 

I 10 under S'.OOO 

S «l under $5,000 

i lU under $6,000 
illO under $7,000 
t!)0 under $8,000 
• )0 under $9000 
11)0 under $10,000 

lilOO under $11,000 
$100 under $l?,000 

I <00 under $13 000 
S.IGO under $14,000 
tilOO under $15,000 .. 

11,100 under $20,000 ... 
tiiOO under $25,000 
l< 00 under $30,000 
1: 00 under $50,000 

II 00 under $100,000 

ilOOO under $200,000 .. 
nam under $500,000 
tiOOO under $1,000,000 
0.000 or more 



J 



ratam. tout 



justed gross income 
ilder $1,000 
tllO under $2,000 
QlO under $3,000 
$3i0 under $4,000 
)4 !l under $5,000 

.inder $6,000 

" ' under $?,000 

) under $8,000 

I under $9,000 

under $10,000 



under $11,000 
under $12,000 
under $13,000 
under $14000 
under $15,000 

under $20,000 
under $25,000 
under $30,000 
under $50 000 
under $100,000 

OO under $200 000 
00 under $500,000 

under $1,000,000 
000 or more 

lubte returns 



Slie ot adjusted gross Income 



, summary 
under $5,000 
(5.000 under $10000 
tlO.OOO under $15,000 
$15,000 or more 



Returns with tax overpayment by type of tai payment - continued 



Neither Income tax withheld nor estimated tat paymeitts 



Number ot 
returns 



123.791 

38.536 
16.350 
15.261 
13,9M 
12.246 
5.076 

1.430 
1.452 
6.688 



191 

1.708 



778 

589 

2 105 

1.250 

360 

78 
20 
5 
3 

ll.}4t 

21 



4.019 
2.956 



671 

470 

2.062 

1,180 

276 



Payment with request 

for eitanslon of 

tllint lime 



Number of 
returns 



101.440 
14. US 
3.018 
5 188 



23.692 

4.625 
1.927 
3.701 
1.693 

1.051 
663 

3.770 



534 

1.073 

619 

2.463 

1.171 
311 



14.213 

21 



CI 



617 

2.435 

1.166 
267 



5 
3 

9.479 



11.946 
5.484 
1.607 
4.655 



49.S47 

1,622 
452 
736 



970 

631 

4.892 



1.166 

4.388 

1.557 

10.860 

10.135 
4.459 



1.652 
1.406 



46.393 

133 



Tout 

other 

payments' 






1.544 

10.833 

10.133 
4.285 



1.652 
1.406 



3.796 
6 493 
5554 
33.703 



12,375 

4.773 



2.435 

1 



Number of 
returns 



(401 



CI 



{„ 



8.941 

2314 

674 

445 



495 
517 
839 
426 
221 



CI 
CI 
CI 



CI 
C) 



388 

1.201 

368 
138 



95 133 
10.032 
I 764 
2.569 



34.344 


4,101 


16.100 


732 


14.422 


715 


13.541 


770 


11.874 


587 


4.852 


662 


895 


206 


7.552 


716 


CI 


C) 


C) 


C) 



412 

CI 



Credit on 1974 tai 



CI 
C) 
C) 



CI 
CI 



412 

CI 



7,566 

1.168 

625 

2.969 



15,3(3 

4 195 
1.091 



612 
2.992 



!•! 
CI 
1*1 

C) 
C) 
CI 
CI 
CI 



6439 
4 141 
1257 
3 526 



llmale 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 
Ihum of income la. after credits sel(<mploymenl tai ta. Irom recompuling prior year investment credit, additional tai for tai preferences, social security taies on lip income and tai from recomputing prior year WIN credit 
■liirised 01 eicess social secuiity la.es withheld nonhighway Federal gasoline la. tai withheld by regulated investment companies, nonspecified lelundable tares withheld and other la. credits to the eitent they are refundable 
1r ded m the above adjusted gross income class 
to Detail may not add to total because ol rounding 



1.219 

179 



216 

256 



1.601 
492 



CI 
CI 
CI 

C) 
C) 
CI 
CI 
CI 



1 594 
491 



216 

CI 



1.701 

597 

2 590 

4.134 



104 



Individual Returns/1973 • Tax Computation and Tax Rates 





















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Individual Returns/1973 • Tax Computation and Tax Rates 



105 



5|| 



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1 

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f*l f*1 ^ GO ro CT» 1*0 ^ ii^ ^ ^ f*> i^o^i'^vit t^^rtor^^o 

— tviootsj to^in^'V' — ooo— -i^ S.^,r;_." 



a 



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tOf^i — iTiO Oi^c^iOfJ incsjpMiOi'o (NJOvr^ 

— fnooo— inoorsjtooo Otoin— cm ^'^^'lO 

inoopyin ^9i^Okn in — in — to o»now 

^ ■"iT 00 ^ (Ti 00 in oo lO rr> en O tM O O (si cm 00' O 

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n Cij ^^ O tO 9>_ 00 00 O ^r 00 to CM oo ^^ ^^ ^ ^' Cm O c 
o at !f? 3E *"■ * "^ fW c7> o r~-' ^ 91 ^ eyi wi in in 06 — 



tn o 



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1 ; 1 

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; g 8 g 8 8 g g 8 '^ -^^^\ri o ^ o o g g S _ t •= - e S a i 

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s ?^i - - - - 



30 a ooc 



gg = o| ggggg ggggg ogg E S| I E 

sass= t^rrrrt trrrr: sss ^ * e-o 8 s 



£»*^Mv23i M*SMS2iL — — — — — — S 



^8 



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106 



Individual Returns/1973 • Tax Computation and Tax Rates 






o 



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o 
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o 



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3 <sj oo u^ fo in — in tvi r~. r- (si_ CJ> ^ r-. •'i. ^ — 1 " . . 

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n tC r^ 0> ^ 



'^ s ;^ ^ « ^ s - ° s P? ^ o 5 s s = s - s 

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m o in CT* f" 












tij in to 00 00 ^ 0> f*^ 



3 — ' o lO ^ CT» 00 « c*i 



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^" 00 O in — * r»j 



B 00 ri 00 



SCSI — in ^ <Ti ^ 
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^ ^> in ^ ^ r^ f**j ^ ^- 



O ^^ — ' -^ ^ ^^ 00 00 ^^ '^ 



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a-^inr- — inwoom m r~ in « to 2 :^ S fS 2 2 S S (G S mSmS 

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^ ffi CsiiOO CTiinr^^— to — in 

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f-i w m i£> CTi_ m to — oj — . «o. ^. 'V 



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30 . 

S (S. A as SS i/S ui OJ — — — P- f^ U3 fsi O -t — m r- DO to to C -. ^. -- - - - _- • ^ ■ ^- ^- ^ ^ 

'^ri^^s «^£2c '^ S -SSS:?: ;::SSo3 SSS:;;^ gi^SSc- 



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c>j in f*> ^^ o CT» ^ o^ in o^ oo oo 



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— So — ■* cNi ^ ^^ rsi oo 00 oo tsi t-i ^ ''^. ^ "'. 






tl o — ^ 









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- ro in r~. oi to C 






fi tO ^^ in CN# wv ^^ — ^ «,.-,_ — — y ^- - ^ 

w to to •-■ O^ "O oo ^^ ^* tO oo •— • <^ ^ CNI ^ 

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S" fW fW fi to' to' ^ oi iri ob f--' o-.' oo" cNj r-. in 



= =« = !2S ia = = aS! SS^K 5 K I SftS 3SSgSS gogSS gggSS 

^ CM r-- <vi <A in oo to to o — — ^ — oo "*-_ ^VJ ^ °". _- _;- _- _■ ■ 
— ■ m" tn m' — oo' ^' — " to oo ■>- r- c^ to ; 



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cw ^ at •—• f*^ —• en (slO^O(Jlff^ '~: ^* 'T* ^ 

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^^ fo — ^to^^*^^ ^— inoo^ oo m oo ^^ c 

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ri to o> to oo to in 



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300^CJC3C30^0^^0^0 __ _ 

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,§ s 

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oooo oooo.o — — — — — Si — «SU *^***^ 9 S SocsifW-w-W tof-cocn— t^*^*^*^*^ 

a Qoca ^^^w ___.-— -SS-S^-S -S-S-S-S-S ccc* S ^-SSES ajo>«io)a) Ta-o-o-e-o 

S a'^Eccc ccccc 5=13 = 3 =3 = = = ooo2 2 -K-asS 

^.o SSSSS SSSSS SSSg e -s-f sss 






S S o s 2 2 2 <=>. <= •^- =1 ■=■- •=*- ^- •=■ S S 2 2 2 o ^ i_, ^ w w- ^^ — i^ >-. 

<=>'='.•='.<= R «=> <=>. ■=! =- o — OM po ^ ^2^22 S S S — ' 9 « . ^^ fs; fW « «-. to r- op <n " — H IT 



»€€l Ills 5 i«s°s 

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sss iiPSS SSSSS §§§i I iiiii 



O C3 O O ^ ^ ci — " CNi m* ^ in O u-i g €5 O O O 
«■ u^ lO r-.' oo <Ti r; — — — — — cj csi f^ iK — Gi S 






^ ^^ t7\ i— 4 ^ *u a> 4> 1U V 

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Individual Returns/1973 • Tax Compulation and Tax Rates 



107 



3 



3 
i 

• « 

t 


























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ro 


to 


91 


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to 


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to PM <n PO 








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to « PO — 








s 




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Individual Returns/1973 • Tax Computation and Tax Rates 



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1 



1 : 

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Individual Returns/1973 • Tax Computation and Tax Rales 



115 

















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1 



* Jo - ■« 
C «> O -o 

S w — n> 

Ifil 

a, <o o — 

III* 



116 



Individual Returns/1973 • Tax Computation and Tax Rates 



01 

E 
o 
u 



O 



t> 



Q. 



O 



s ^ 



t i 

o . 

■g I 

<» I 

U § 

C E 

£ I 

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03 E 



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01 E 



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U = 



u 






09 

£ 



in 

CO 
49 



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II' 



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E a 



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s ^ 



II 



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ES 



f ? 



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E S 









S 00 O) 3 u 



n ao ^ O ^ O 









— «) r-, o - 



77 '77 ' '7777 









8 52'>" = : 



3 — m f-~ o 



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— O lO f"- lO r 



— ■^i^OW^O — ■ — ■- 



t ^ — * ^ *D ^^ <^ O O^ t^ 



OOOCS <DOOOO 

0C300 00 _,,-,■ o 

o o o o o o S S •=>. „ 

1/1000 CsOt^Jt/1 — -S 



So , 
1 ? = 1 



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= 888 = 



■«s§S§g SSssss 



€S 



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2. "2 0000 S C 

■5=0000 "- 
™ o' ^ O" O 



I 



Individual Relurns/1973 • Tax Computation and Tax Rates 



117 



i i 



g 1 



a t 






u o 
S *^ 



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irt — 1^ ^ 91 '~- tc 



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M M M M 



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f r- f^ Oi o 



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: ■=. =. =• -=1 <=». o S S <= , 



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118 



Individual Returns/1973 • Tax Computation and Tax Rates 






09 

E 
o 
u 



09 

3 
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5 



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o o o o o 
















o o „ _- o 






ts 








adiusled gross m 
under $10,000 
0,000 undef 515.0 
5,000 under $?0,0 
0.000 under $30,0 
0,000 under $40,0 


under $60,0 
under $100, 
00 under $20( 
00 under $50C 
00 under (1,0 
.000 or more 














o o o o o o 














*= *= o o o R 
o o s S S R 
















z ^mmUm 


« Ut — CN. .^ — 



1 






4 



Individual Returns/1973 • Tax Computation and Tax Rates 

Table 3.16— Returns With Tax Preferences: Selected Income and Tax Items by Size of Adjusted Gross Income 

lAll tiguras are estimates bised on samples- money amounts are in thousands of doltarsl 



119 



I ot idjutttd tma Incomt 



Tola) rstufns with tai praterancsi 



Numbar ot 
returns 



>d|uitail 
iross 
Incoma 



Incoma 
subjact 
tOUl 



pratarancas 



Incoma tji attar cradlts 



Mumbar at 
raturns 



Raturns witti tai pratarancat. but no additional tai 



Number at 
raturns 



Adjusted 
trass 
Income 



Income 
subject 
toUi 



preterences 



Income tai atter cradill 



Numbar ol 
raturns 



(3) 



(?l 



(•) 



[OUI.. 



M tiDss income . 
JIO.OOO 
Mder (IS 000 
under S20.000 
under J30.000 
under S'0.000 

Nnder $50,000 
Hundei SIOO.OOO 
,1 under $200 000 
,1 under SSOO.OOO 
,1 under SI 000 000 
II )0 or more 



Ili.tSS 

5.001 
2.4<2 
2,026 
2,180 
8.441 
I4.b64 

8,143 

38698 

25,021 

9,938 

1753 

659 



4.242.416 



-ns.sio 

10.255 
25.906 
36,690 
212,143 
502904 

359,716 
2,771,313 
3432,510 
2,906,050 
1 183 708 
1,372,290 



1,806 

5,424 

11,459 

127,207 

323,464 

258,995 
1,944.942 
2463.913 
2.049,509 

846555 
1,001.816 



383,122 
101,011 
53,689 
79,732 
204,004 
384,735 

218,517 

1.388,650 

1,509,539 

1,437,279 

680,673 

842,242 



710 


567 


1,287 


1.830 


7,730 


26.109 


14,216 


81.961 


7,953 


70,389 


37,639 


687,810 


24,586 


1,098,584 


9.750 


1,121,007 


1.709 


525,223 


641 


628,747 



92.414 

2,735 
1,414 
1,082 
1,439 
7,670 
12,228 

7,527 

31,750 

19.127 

6.388 

872 

252 



- 534.777 

4008 

13,107 

24,269 

192,577 

421,404 

332.297 

2.270.192 

2.607.596 

1.837,822 

581,097 

525,442 



101 

4 747 

4 774 

122,054 

294,196 

245.458 

1.660.145 

1.970.422 

1.376.827 

431.223 

392.848 



135,786 
19,224 
11940 
39,911 
143,684 
244 685 

164,081 
837908 
763,863 
514.486 
157 245 
89.908 



CI 
CI 



701 
7.321 
12,100 

7446 
31,317 
19,018 
6,350 
867 
251 



C) 

C) 

783 
25,432 
75,739 

67,395 
595,040 
883,068 
148811 
263,549 
220,231 



Slla ot adjusted iross Incoma 



Raturns with tai preterences and additional tai 



Numbar at 
raturns 



Ulustad 
gross 

Income 



Incoma 
subjact 
to tji 



pratarancas 



Amaunt ot 
additional 



Income tai attar cradlts 



Numbar at 
raturns 



With addttlonal tai. but no Income lai attar credits 



Numbar ot 
raturns 



Adjusted 
gross 

Income 



preterences 



Amount ot 

additional 

Ul 



ital 



^led gross income 

■ 110000 
lindei SI 5.000 
(mder S20.000 
{ ndei S30.000 
[ ndei $40,000 

t ndti $50,000 
Under $100,000 
under $200,000 
under $500,000 
D under $1,000,000 
00 or more 



(111 



(19) 



(22) 



(23) 



'3.I22.U1 



2.266 


-181,032 


1028 


6.247 


944 


12.799 


741 


12.420 


771 


19.566 


2.336 


81.500 


616 


27.419 


6 948 


501.121 


5,894 


824.914 


3 550 


1.068.228 


881 


602.611 


407 


846.848 



2.S32.2S7 



1.705 

677 

6.685 

5.153 

29.268 

13.538 
284.797 
493.492 
672.682 
415.332 
608.968 



4.1(0.412 

247.336 
81.786 
41.750 
39.821 
60.319 

140.050 

54.436 
550.743 
745.676 
922.793 
523,428 
752,334 



112.340 

15,724 
4,697 
1.312 
1,537 
3,593 
4,223 

3.052 
22.844 
32.435 
40.381 
21.402 
3). 140 



92 

586 

409 

2.116 

507 

6.322 

5.568 

3.400 

842 

390 



t. 36 1. 904 



44 

1.047 

677 

6.222 

2.994 
92.770 
215.517 
372.196 
261.673 
408.516 



S.TS6 

2.266 
634 
852 
155 
362 
220 

109 
626 
326 
150 
39 
17 



'51.026 

181.032 
2.862 
11.531 
2.830 
9.141 
7.623 

4.928 
45.203 
46.282 
43.032 
26.020 
32.606 



604.957 

247.336 
45.988 
36.031 
13.413 
32.692 
22.778 

15.428 
69.047 
57 056 
34.738 
14.373 
16.077 



40.3S2 

15,724 
2,532 
1,023 
786 
2.171 
1.525 

1.135 
5,008 
4,694 
2,926 
1.327 
1.501 



llimate is not shown separately because ol the small number of sample returns on which il was based However, the data are included in the appropriate totals 

uiled gross income less deficit 

Detail may not add to tola! because ot rounding 



set 

Ins: 






Section 4 



'ontents 

eturns with age exemptions, 121 

eturns with retirement income credit, 122 



harts 
\ 



Percentage distribution of adjusted 
gross income: all returns and returns 
witti age exemptions, 121 
Retirement income credit: 1954- 
1973,124 

)xt tables 

Comparison of all returns and returns 
of taxpayers age 65 or over: sources 
of income or loss and tax items, 122 
Returns of taxpayers age 65 or over: 
selected items by marital status, 122 
All returns and returns of taxpayers 
age 65 or over: selected character- 
istics, 123 

Returns of taxpayers age 65 or over 
with rent net income or loss by size 
of adjusted gross income, 123 
Returns with retirement income cred- 
it: selected sources of income for all 
returns and returns of taxpayers age 
65 or over, 123 

is/c tables 

•I Returns of taxpayers age 65 or over: 
sources of income, deductions, and 
tax items by size of adjusted gross 
Income, 125 

Itemized deduction returns of tax- 
payers age 65 or over: itemized de- 
ductions by type and by size of ad- 
justed gross income, 131 
Returns with retirement income 
credit: selected sources of income 
and tax items by size of adjusted 
gross income, 136 



This section presents data for two groups 
returns: those on which at least one 
Tditional exemption was claimed for age 
' or over, and thee on which the retire- 
tint income credit was claimed. Most, but 
n all, of the returns falling into the latter 
ttegory were filed by persons who also 
(limed an age exer.ption. 



Taxpayers 
Age 65 or Over; 
Retirement 
Income Credit 



Returns with Age Exemptions 

Persons age 65 and over benefitted from 
certain special tax provisions under the 
Internal Revenue Code. These included an 
additional $750 exemption for each tax- 
payer age 65 or over, the exclusion of all 
or part of the gain on the sales of personal 
residences, and more liberal treatment of 
"retirement income" for the purpose of 
computing the retirement income credit. 
Moreover, social security income, a major 
source of income for many older persons, 
was nontaxable and was not reported on 
income tax returns. See tables 4A and 4C 
for comparisons of data from returns of 
taxpayers age 65 or over with those from 
all returns. Data for selected items from 



returns of taxpayers age 65 or over, classi- 
fied by marital status, are shown in table 
4B, while income from rents received by 
these taxpayers is shown in table 4D. Table 
4E provides data on returns with retire- 
ment income credit, comparing returns of 
all taxpayers claiming this credit with re- 
turns of taxpayers age 65 or over claiming 
this credit. 

Beginning with 1970, the filing require- 
ment for single persons age 65 or over 
was $2,300 in gross income, whereas a 
married couple both in that age group did 
not have to file a return until their com- 
bined income reached $3,500, even if only 
one member was receiving that income. 
For a married couple, with one member 
under 65, the other 65 or over, the filing 



Chart 4A 

Percentage distribution of adjusted 
gross income: all returns and returns 
with age exemptions 




100- 



Percent of total adjusted 
gross income reported 
on-- 




Salaries 

and 

wages 



Investment Income 

income 1/ from 

business 
activities 2/ 



Pension 
and 

annuity 
income 



All Other 
I ncome 



1/ Includes dividends, interest, and net income (or net gain) from sales of cap 

assets, rents, and rovalties, 
2/ Includes net income from a business, profession, farm, partnership, and 

Small Business Corporation. 



apital I 

m 



121 



122 Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 

Table 4A.— Comparison of All Returns and Returns of Taxpayers Age 65 or Over: Sources of Income or Loss and Tax Items 

lAII tifuras are estimates based on samples— data are in thousands] 


1 






tfl returns 


All joint returns 






Total 


Returns ot taxpayers age 65 or over 


Tout 


Returns ol taipayers age 65 or over 




Mem 


•mount 


Percent of 

adjusted 

gross 

income 


Amount 


Percent ol — 


Amount 


Percent ol 

income tor 

all joint 

returns 


Amount 


Percent ol - 






Ailiuiled 
gross income 


Amount lot 
all returns 


Adjusted 
gross income 


Amount for al 
joint returnt 


t 




III 


121 


(3) 


(4) 


(51 


(61 


(7) 


181 


(9) 


(10) 




Sources o1 income 

Adiusted gross income less deficit 

Salaries and wages {gross) 

Business or profession net profit less net loss 

Farm net profit less net loss 

Partnership net profit less net loss 

Sales of capital assets net gam less net loss 

Dividends in adjusted gross income 

Interest leceived 

Rent net income less net toss 
Royalty net income less net loss 
Pensions and annuities {taxable portion) 
All ottier sources, income less loss' 

Statutory adjustments' 
Taxable income 
Income tai alter credits 
Additional tax tor lax preferences 
Total income tax 
Total tax liability' 


827.148.338 
687,179.075 
38.102,184 
7.227.742 
ll.I59.711 
16.671,283 

18.733.950 
32.173.760 
3.763.026 
1.159,632 
13,243,591 
8,399,113 

10.664,730 
511,929,462 
107,901,436 
182,341 
108,083,776 
111,175,026 


100 
83 1 
46 
0,9 
13 
20 

23 
39 
05 
01 
16 
10 

13 
619 
130 
CI 

13 1 
13 4 


67,188.491 

20.248,288 

3,154,441 

773,127 

1.568.696 

5.050.995 

9.442.183 
14.153.046 
2.756.698 
523.910 
8.273.824 
1.622.529 

379246 
38.185.869 
9.722.301 
40.490 
9.762.792 
10.053.909 


100 
30 1 
47 
12 
23 
75 

14 I 
21 1 
4 1 
08 
123 
24 

06 
56 8 
14 5 

1 
14 5 
150 


a 1 

29 
83 
10 7 
14 1 
30 3 

50 4 

44 
73 3 

45 2 
62 5 
19 3 

36 
75 
90 
22 2 
90 
90 


632,532,329 
524,745,087 
34,554.403 
6.531.742 
10.013.866 
13.507.753 

12.039.462 
21.485,673 
2,622,873 
748,668 
9,475,352 
5,935,162 

9,127.711 
398,626.666 
84.925.966 
157,303 
85.083.26! 
87.771.909 


100 
83 
55 
10 
16 
21 

19 
34 
04 
1 
15 
09 

14 
63 
134 
CI 

13 5 
13 9 


46.188.415 
16.082.129 
2.726.359 
643.089 
1.317.790 
3.529.469 

5.140.590 
8.483.616 
1.821.358 

282.249 
5.613.259 

865.591 

317.085 
26.729.381 
6.867.343 
32.764 
6.900.107 
7.140.060 


1000 
348 
59 
14 
2,9 
76 

HI 
184 
39 
06 
12 2 
19 

7 
57 9 
14 9 

01 

14 9 

15 5 


37 
5» 
14 

3 
i 
I 

1 


'Includes Small Business Corporation net income less net loss, estate or trust net income less net loss, sales of property other than capital assets net gam less net loss. Stale income tax refunds, alimony, and other income or loss 

•Includes sick pay exclusion, moving expense deduction, employee business expense deduction, and sell-employed retirement deduction 

^he sum of income tax after credits plus sell-employment tax, tax from recomputing prior year investment credit, additional tax lor tax preferences, social security taxes on tip income, and tax Irom recomputing prior year Work Incentive (WIN) cretf{ 

(•) Less than 05 percent 

NOTE Detail may not add to total because of roundmg 

Table 4B.— Returns of Taxpayers Age 65 or Over: Selected Items by Marital Status ' 

lAII IlKures are estimates based on samptfls—daU are m thousands 1 




Numtier ot 
returns 


«il|usted 
gross income 
less deficit 


loui 
deductions 


Eiemptions 


laiable 

income 


Tai 

preterences 


Income lax 
after credits 


Total 
income Iji 




Marital status l)y age eiemptions 


lotal 


Taipayers' 
(number) 






number 


Amount 






(1) 


(2) 


13) 


14) 


(51 


(61 


(71 


(>l 


(91 


IIOI 




All returns, total 

loint returns of husbands and wives, total 

With one age exemption 
With two age exemptions' 

Sepaiale returns ol husbands and wives, total 

With one age exemption 
With two age exemptions- 

Retufr.i of heads of households 

Return-, of surviving spouses 

ftetur s of single persons 


7.119 

4,114 

2.045 
2,069 

116 

107 
10 

179 

11 

2,698 


(7.111.491 

46.188.415 

22,573,906 
23,614,509 

821,510 

796,827 
24,683 

1.397,633 

69,867 

18,711,067 


16.560.407 

10.446.470 

4,973.201 
5,473,269 

193,467 

181,737 
11,730 

350,548 

18,407 

5,551,517 


21. IK 

14.902 

6.514 
8.388 

282 

240 
41 

442 

30 

5.460 


15.134.156 

11.174.717 

4.885.325 
6.289.391 

211,216 

180,131 
31,085 

331,424 

22,542 

4,094,259 


11.251 

8.228 

4.091 
4.138 

134 

115 
19 

179 

11 

2.698 


38.ISS.I« 

26.729.381 

13.603.019 
13.126.362 

476.746 

474.628 
2.118 

770.295 

32.571 

10.176.875 


I.91I.I19 

1.437.154 

613.022 
824.133 

33.922 
33.922 

31,864 

20 

415,159 


9.722.301 

6.867343 

3.329.619 
3.537.725 

139959 

139.564 
395 

175.971 

5,997 

2,533,034 


9.7M,7I ta 

6.900,1 Jj 

3.345.4 1. 
3.554.6 1, 

140.7 ' 
140.3 •« 

3 ;'« 
176.& ;« 

llir 

5.9 

■■ 

2.539.3 ~- 

'■- 


'Both spouses age 65 oi over 

taxpayer age 65 or over, spouse age 65 or over and nol filing hi 

NOIE Detail may not add to total because of rounding 


s or her own retur 


n 


















%\ 



real irement became $2,900. For 1973, the 
filing requirement for single persons age 
65 or over was $2,800, For joint returns, if 
either member was age 65 or over, the 
filing requirement was $3,550 while it was 
$4,300 if both were over age 65. The reason 
the filing requirement was raiseid for older 
persons with income below these levels 
was that the increased exemption deduc- 
tion and low-income allowance made them 
nontaxable in any case. 

In spite of the liberalized filing require- 
ments for taxpayers age 65 or over effected 
by the Tax Reform Act of 1969 and the 
Revenue Act of 1971, tax year 1973 showed 
an increase of about 100,000 returns filed 
by persons age 65 or over, the second 
straight year showing an increase. Before 



1972 there were 2 straight years of decline, 
as expected, attributable to the liberal 
filing requirements. 

As shown in chart 4A, wages and sal- 
aries constituted 83 percent of the income 
for all taxpayers, but only 30 percent of 
the income of taxpayers age 65 or over. 
Investment income constituted nearly one- 
half the income of older taxpayers, but 
comprised less than 10 percent of the in- 
come of all taxpayers. 



Returns with Retirement 
Income Credit 

The retirement income credit was de- 
signed to provide some tax relief to elderly 



or retired persons living on pensions, am 
ties, or other forms of "retirement incon 
(such as dividends, interest, or rents)i 
order to help equalize their tax treatm 
with those receiving tax-exempt social 
curity or railroad retirement benefits. 

The base for the retirement inco 
credit was reduced by the amount recei' 
under the Social Security Act. Thereft 
the decreases in the credit for both 1 
and 1972 as illustrated in chart 4B w 
related to increases in social security be 
fits paid for those years. Retirement 
come credit rose from $127 million in 1 
to $140 million in 1973. 



1 1 numbtr of teturns 



Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 
Table 4C.— All Returns and Returns of Taxpayers Age 65 or Oven Selected Characteristics 



123 



lAII tlguris jra sstlmatei basftd on samples data are In thousands I 



H ftis wilh adiusled gfoss incomer 
nder J5 000 
1 000 under tlOOOO 
10 000 undei SI 5.000 
15,000 under J?5,000 
'5 000 under $50,000 
.0 000 or more 

!■ 104O returns 
Fi 1040A returns 
R US with Itemized deductions 

R ns with standard deduction 

th low income allowance 

th percentage standard deduction 



Ri ns with tai preferences 

Rini with additional tai for tai pietetences 

Jhns wrth total rncome tax 

>lns wrth retirement income credit 



■) Less than 05 percent 

OtE Detail may not add to total because ot rounding 



Percent ol 
total number 
ot teturns 



27.038 
20.582 
15,804 
13.035 
3.502 
732 

59,028 
21,665 
28.047 



52.202 
36.248 

15.953 

119 

26 

64,267 

917 



Relunis ot taipayers ife 65 or error 



Number 



33 5 

25 5 
19 6 
16 2 

43 
10 

73 2 

26 9 

34 8 



647 
44 9 
19 8 

02 

79 6 



13) 



3.202 
2.082 
846 
570 
297 
122 

6.736 

383 

2.387 



4.660 
3.649 
1.011 

30 

6 

4.875 

751 



Percent of 
total number 
ot returns 
ot taiparrars 
ate 65 or over 



141 



45 
29 3 
119 
80 
42 
1 7 

94 6 
54 
33 5 



65 5 
51 3 
14 2 

04 
01 
685 
106 



Percent ot all 
returns wtth 
characteristic 



118 
10 1 
54 
44 
85 
16 7 

114 
02 
85 



89 
10 1 
63 

25 
21 1 
76 
819 



Table 40— Returns of Taxpayers Age 65 or Over With Rent Net Income or Loss by Size of Adjusted Gross Income 



1411 tigures are estimates based on samples data are in thousands! 



Size ot adlusted gross income 



Returns with rental transactions, total 



.It.u with rent net gam. bi size of adjusted gross income total 

lei J5 000 
' :)00 under SiO 000 
000 under {15.000 
000 or more 

mis with rent net toss, by size ot ad|us1ed gross income toUl 

lei $5,000 
:iOO under 510 000 
: 000 under SI5 000 
'. 000 or more 

• I i with neither rent net gain or loss, total 



Number 
ot returns 



1.569 

1.223 

515 
325 
147 
236 

345 

166 
81 
35 
63 



'i Oetarl may not add to total because ol roundin 



Adjusted 

gross 

income 

less 

deficit 



(2) 



1 1.458.748 

14.616.9S6 

1,484,457 
2,304.700 
1,857 390 
8.970.409 

3.t 12.331 

316.269 

606.027 

425,071 

2464 964 



29.461 



Total 
gross rents 



7,163.535 

;.l)4t.991 

1,676 168 

1,236.417 

911.367 

3.218,039 

120,346 

358,764 
112.361 
64.698 
284,523 

1,200 



Depreciation 



1,211.318 

950.368 

234,365 
157,383 
130,243 
428,377 

330.716 

147611 
47,480 
24,555 

111.070 

237 



Other 
expenses 



3.125,518 

2.951.631 

812.099 

522.954 

340.795 

1 282,790 

865.918 
369636 
112.481 
84.868 
298.933 

963 



Rent net 
income 
or loss 



2,756,197 

3.132,915 

629.704 

556.079 

440.330 

1.506.871 

-378,2H 

-158.482 
-47.600 
-44.725 

-125,479 



able 4E.-Returns With Retirement Income Credit: Selected Sources of Income for All Returns and Returns of Taxpayers Age 65 or Over 



lAII ligures are estimates based on samples -data are in thousands! 



!"■ gross rncome less detrcil 



and wages 

capital assets net gam less loss 

I in adfusted gross rncome 

eceived 

IBd annuities (taxable portion) 

rents 
rents. 
«t income less loss .'Z 

deductions 
deduction 
iconie 

I before credits 

t income credit 
r tu credits 

II after credits 
me lax 



All returns 
with retirement income credit 



Number ot 
returns 



213 
214 

406 
510 
917 
917 

917 

52 

806 

806 



10,251874 
1 216,861 
659,718 
1,726,666 
2,222.616 
3,245,085 



1,177 740 
530810 

1,457 531 

740.856 

6.127,932 

1416.510 

140,156 

6.086 

1,270.268 

1.273 747 



Returns of taipairers age 65 or over 
with retirement Income credit 



Number 01 
returns 



751 
146 
263 
356 
71, 
464 



188 
189 

323 
427 
7S1 
751 

7SI 
41 
651 

651 



Amount 



8.402.437 
658.929 
618.494 
1,664.948 
2.041,057 
2,384.464 



1.102.621 
517.441 

I.2I2.3I0 

616.737 
4.906,888 
1,176.194 

103.289 

5.337 

1.067 568 

1.070.782 



124 



Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 



Chart 4B 

Retirement income credit: 1954 - 1973 





200 



ISO 



100 



50 




S S !£ 



i 



250 



200 



150 



100 



1954 '56 '58 '60 '62* '64 '66 '68 

'Maximum base of credit increased from $1200 to $1524 beginning 1962. 
'♦Decrease attributable in part to increased Social Security benefits which reduced base for credit. 




Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 



125 



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128 



Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 



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Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 



129 



<-! o^ rn flo oo o tsi "^ oo CT» o (Ni in in — ■ — . ^ _ 

Sj^f-iwi^— 'w ^ KO \o CO r^ ooi/ii/i _- ._, , . 






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133 



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Individual Returns/1973 • Age 65 or Over; Retirement Income Credit 



137 



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iction 5 



State and 

Regional 

Data 



contents 

Stes,139 

Rgions. 139 

Kthod of geographic coding, 139 

Kps 

lisrnal Revenue Service Regions, 140 
Sindard Federal Regions, 140 

Es/c tables 



Selected sources of income, deduc- 
tions, and tax items, by States and 
regions, 141 

Returns with itemized deductions: 
types of itemized deductions by 
States. 146 

All returns: number of returns, exemp- 
tions by type, and number of returns 
by number of exemptions other than 
age and blindness, by States, 150 
All returns: adjusted gross income, 
salaries and wages, exemptions, tax- 
able income, and income tax, by size 
of adjusted gross income and States, 
152 



Data in this section classify taxpayers by 
Site and regions. These geographic classi- 
fations, as well as some of the limitations 
i plying to the data for these areas, are 
ejlained below. 



States 

State tables classify taxpayers accord- 
ing to the State or other area in which they 
lived, including the District of Columbia 
and, as described below, Puerto Rico. 
Service men and women who filed from 
Army Post Office and Fleet Post Office 
addresses and other U.S. citizens living 
abroad are classified as separate cate- 
gories. 

Residents of Puerto Rico had to file U.S. 
income tax returns only if they had income 
from sources outside Puerto Rico, or in- 
come earned as employees of the U.S. 
Government within Puerto Rico, and the in- 
come on these returns was limited to the 
sources mentioned. U.S. citizens residing 
abroad could, under certain circumstances, 
exclude as much as $25,000 of earned 
income from their adjusted gross incomes, 
and such persons did not have to file a 
Form 1040 at all if their incomes consisted 
entirely of such exempt income. Therefore, 
neither the coverage of people nor of in- 
come in these two categories was com- 
parable to that for the United States. 



Regions 



As in years past. State data are sum- 
marized by Internal Revenue Service Re- 
gions. Again for 1973, data are summarized 
by Standard Federal Regions, established 
by the Office of Management and Budget 
to facilitate coordination of various Federal 



programs. The boundaries of these two 
sets of regions are indicated in the maps 
included in this section. 



Method of 
Geographic Coding 

Geographic coding of returns for Sta- 
tistics of Income was based on the address 
reported at the top of each tax return. 
This system was introduced for State data 
shown in the 1970 report. 

The method of geographic coding used 
for 1969 and prior years involved sorting 
returns on the basis of the Internal Revenue 
district code — that being the code repre- 
senting the district where the return was 
filed, or the code assigned by the regional 
service center where the return was proces- 
sed. Thus, if a taxpayer filed a return with 
the wrong IRS office, it was coded for the 
wrong State. Beginning with 1970 this pos- 
sibility was nullified. 

A coding system based on return ad- 
dresses was, however, still subject to cer- 
tain limitations. Not all taxpayers gave their 
home address; some reported: 

(a) the address of the tax lawyer or 
accountant who prepared the return, 

(b) the address of their place of busi- 
ness, or 

(c) a post office box number. 

To the extent that such an address was 
located in a State different from the tax- 
payer's home, the accuracy of the data 
was affected. 



139 



140 



Individual Returns/ 1973 'State and Regional Data 



Internal Revenue Service Regions 




HlJllTJ 



Standard Federal Regions 






^r Region 


X 


r\i 

Region IX \y^ 






Individual Returns/1973 • State and Regional Data 



141 



Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions 

(All tigures are estimates tiased orv samples money amounts are tn thousands of dollars I 



Number of 
returns 



Adjusted 
gross Income 
less detlcit 



Salaries and waies 

(gross) 



Number ot 
returns 



Business or profes 

slon net profit less 

net loss 



Number ot 
returns 



Farm net protit 

less net 

loss 



Number ot 
returns 



Partnership net 
protit lets 
net lost 



Number ot 
returns 



■Itid Stales, total 




shire. 



Mna 
Ka 



s abroad- 

IRS Regions 

llic 
lie 



andard Federal Regions 



(2) 



l?l 



I0.692.SST 

I 165,240 
1 16.01 1 
8?0,872 
6;52«5 

8.36230? 

1.00;.203 

l.2?3.063 

23S,315 

2V.UI 

3.100.655 

1 741.S47 

345.211 

285.232 

4.505.335 

1.973 843 

1.100.811 

831.480 

I 118,784 

1.192,224 

393,622 

1.634,308 
2,360,618 
3,423,462 
1,496,117 
678,058 

1,754,755 
283 126 
585,739 
253,796 
324,370 

2,994.647 

396.589 

6.987.408 

1.975.750 

226.725 

4.179.170 
932.494 
904,211 

4548.583 
379.298 

1.002.211 

244.510 

1.509.322 

4.333.680 

421.510 

174991 
1854.309 
1.372.976 

585,085 
1,747.941 

144 351 
275.552 
27.462 
137 748 



I0.S92.SI7 

11,280.344 
11.564 876 
11.661933 
11.893 370 
11 172,783 
9,513,266 
13 165,251 
440.762 



I0.C92.SII 

4.905.962 
10.00951? 
9.155.314 
12.291.56? 
17 325.868 
?, 530.232 
4272785 
2.327 425 
9.782,186 
2,678,430 
413,300 



127.141.331 

10,452,343 
1,470,832 
7,982,712 
5,632,522 

88 368,504 

10,144,843 
15,025,749 
2,689038 
3,068,366 
31,107,661 

16,724,434 
3,749,212 
2,578,841 
51,122,751 
20.563,298 

10,600,968 
8,442,027 
9.826781 

11,011,614 
3.316,356 

18,829.606 
24,389,608 
39,221,417 
14,757,089 
5.541.264 

16.950.324 
2.545.827 
5.729.878 
2,676,874 
3.024,822 

34.233.805 
3.425.854 

79.598,74? 

17.880.044 
2.153905 

43.430.773 
8.466328 
8.861,543 

45438,816 
3625,744 

8,775,500 
2,102,752 
13,552,142 
42,096,985 
3,901627 

1,555 002 
19,216,961, 
14081,376 

5,339,099 
1?,056,937 

1,357,635 

1,872,310 

209,608 

1,369,276 



127.141.331 

118381,369 
123476,593 
120,474,604 
130536028 
104,033,388 
90 577 808 
136217,348 
3.451 195 



•27.141.331 

50 937 281 
114042 161 

94 581.887 
113 860 169 
186 152 265 

70,633 302 

41 723 19? 

22,206,589 
102, 777, 302 

26 992,592 
3 241,586 



72.I10.SII4 

1,093.202 
110.836 
734,317 
596,301 

7.469.855 

909,441 

1,154,801 

220,280 

267,678 

2650 294 

1.620.510 

321.504 

243.780 

4,085.223 

1.782.171 

890.106 
719.532 
982.144 
1.089.809 
354.893 

1.514.842 
2.141.851 
3.1??. 377 
1.313.14? 
631.205 

1.536.792 
232.720 
491.849 
230.436 
294.509 

2.755.001 
362,769 

6,336,00? 

1838,736 
180,922 

3,829,036 
833,092 
811,833 

4,147,663 
350,347 

935.973 

191.981 

1.376.709 

3.9 17.609 

384,045 

147.570 
1.726.225 
1.230.253 

533.61? 
1.539.760 

128.205 
274.562 
23,874 
93.308 



72.l10.SO4 

10.304.345 
10.631689 
10.229.780 
10.779.978 
10 146.629 
8556.758 
11. 769579 
391.744 



;2.IIO.St4 

4 443.971 
9.114.882 
8.410.305 
11.128.773 
15 726.714 
6.799.580 
3.638.279 
2.027.314 
8.756.112 
2.396.702 
367870 



SIT.t;9.07S 

9.138.556 
1.332.432 
6.574.978 
4.440.926 
73.920.889 

8.287.562 
12,508.670 
2.265.497 
2.537.739 
23.296.734 

14.274.611 
3.151,007 
1,944,580 
42,646,404 
17,355,755 

7,319,781 
6.289.146 
8.127.949 
9.310,597 
2,681 759 

16,164,515 
20,407,518 
34,161.716 
12.019.924 
4.670.486 

13.748.196 
1.724.219 
3.966.321 
2.193.925 
2.493.088 

29.600,769 
2,881,557 
66.213.181 
15.478.331 
1 385.874 

37.093.111 
6.898.990 
7.153.761 

38.793.910 
3.047.989 

7.661.328 
1.328,720 
11.286,921 
33,953,654 
3,365.443 

1.200.615 
16.569.585 
11.649.615 

4.511.289 
13.991.000 

1.048.600 

1.872.278 

191.126 

1.045.950 



tlT.1)9.07S 

101.249,820 

105,932,014 
96,406,220 

108,552,820 
85,806.968 
73,111.032 

113.010.849 
3,109,353 



II7.I79.0TS 

42,339,639 
96,005,075 
80.842,534 
93,934916 
157,267.910 
57 485,724 
31,323444 
17,140418 
85,840,799 
22.080.388 
2.918.228 



6.91(.39] 

95.302 
17.097 
77,324 
81.221 
859.792 

109.671 
97,935 
14,795 
16.014 

288.097 

139.608 
30.253 
38.408 
331.551 
167.142 

114,469 
102.046 
106.750 
103.727 
44.667 

118.718 
170.824 
240.045 
139.464 
60.965 

172.541 
36,976 
64.296 
23.108 
31,448 

193,481 
38,005 
498,046 
150 596 
20,441 

311,680 
113,813 

94,762 
332,384 

25.307 

71,378 
28.617 
123,120 
473,129 
42,989 

20,082 
133,114 
137,305 

44,268 
147,055 

17,113 

220 
4,266 



t.9l(.393 

869,885 

808.506 

1.018.434 

888.309 

929 066 

1.038.725 

1.358,014 

5,454 



t.91t.393 

390,263 

691 747 

659,293 

1,035,816 

1,336.937 

809.895 

453,352 

255,807 

990,477 

287,572 

5,234 



31.102.114 

479,514 
64,779 
344.422 
365.139 
4.434.008 

478.236 
621,540 
84,668 
84,657 
1,644,311 

784,422 
151,365 
162,919 
2,014.179 
902.977 

590,236 
514,127 
582,769 
585,045 
216.175 

758.831 

1.092,714 

1,542,837 

649,761 

316,165 

882,205 
168,779 
339.661 
115,978 
154,639 

1,342,381 
149,746 

3,093,924 
773,181 
95,363 

1.790.075 
469.879 
482.784 

2.100.406 
185.412 

370.774 
124,312 
758,311 
2,333,391 
209,410 

88.120 
788,517 
682,466 
270,032 
805,822 

47,560 
CI 

305 
12,466 



31.102.114 

5.088.689 
5.159,460 
5,501.539 
5.452.524 
5.126.679 
4.943.124 
6.816.909 
13.264 



31.102.114 

2.358.600 
4436.609 
4.087.110 
5.709 448 
7.705.650 
3.903.200 
2.326.230 
1.123,660 
5,045,772 
1,392,948 
12,960 



60.543 
982 
10.438 
49.212 
105.347 

37.497 

3.519 

4.496 

240 

61.188 

67,069 
4,733 

36.793 
129.715 
128.388 

157.834 
95.600 

125.323 
33,709 
6 508 

18,388 
3.770 
74.015 
118.132 
37.632 

132.444 

36.913 

74.099 

4.349 

1.271 

7.545 
16.113 
54.425 
90.676 
49,726 

138.452 
84.196 
39.119 
40.338 
880 

38,932 
49,324 
129,902 
251,401 
13,668 

4.672 
62,380 
41.861 
16.706 
104.288 

10.240 



2.US.IS1 

482,884 
133,387 
815562 
75,045 
485,942 
577.968 
294,203 
860 



2.06S.IS1 

20,620 
61971 
142,548 
611 265 
692,990 
434,631 
459977 
197,368 
124,867 
118,755 
859 



-13,509 

- 1.873 

2.244 

151.544 

113.562 

49.287 
-5.943 

11.875 
-2.653 

4.931 

13 106 

13,780 

108,610 

674,339 

409,697 

1,076,398 
578,367 
143.318 
65.975 
21.420 

2,686 
-6,614 
123,319 
390,707 
39.317 

265.894 
192.260 
474.627 
-6.289 
1.032 

10.264 
18.781 
13.676 
188.308 
440.692 

285.288 

88.200 

60.700 

-25.997 

853 

6.572 

278.475 

118.898 

524.895 

11.629 

-149 

19.847 

78.150 

-7.259 

229.351 

-3.516 



7,227,142 

954.363 

16.021 

3830.484 

24.275 

357.623 

1.473.534 

572,773 

- 1,331 



7,227,742 

10.599 

23.604 

-1.502 

500.941 

2 112.701 

849395 

2395,286 

968,828 

123,297 

245,587 

-994 



21.873 

4.535 

25,997 

19,385 

376,192 

37,416 
39,026 
4,120 
5,019 
79,990 

43,606 
18,439 
10,527 
121,356 
38,502 

37,773 
35,638 
26,879 
35,375 
5,805 

34,947 
46.613 
82,472 
51,214 
23,716 

53,348 
19,049 
19.718 
8.869 
5 549 

67,907 
10.016 
197.073 
53.669 
8.757 

82.910 
29.140 
31.227 
102.700 
5,258 

19,265 
11,930 
55.237 
148.997 
17.636 

4046 
47.248 
50.030 
16.734 
37.216 

6.388 
I 

369 
3.713 



2,340,441 

247.497 
261.941 
341.312 
303.370 
297.356 
322.355 
562.501 
4 115 



2.340.441 

106.297 
265.349 
210.768 
324.235 
413.670 
242,913 
146,477 
101.176 
429.497 
96.319 
3.746 



11,159,711 

200.260 

19.530 

82.845 

140.681 

1.181.134 

82.653 
225.150 
24.021 
54.196 
277,038 

243,796 
42,519 
59,656 
650.278 
236,221 

334,456 
169,254 
155.765 
190.381 
54.059 

195.319 
199.888 
386.089 
183.767 
168.322 

335,775 
105.850 
184.272 
28.297 
16.093 

383.356 
48.377 
874.689 
304.926 
65.667 

391.379 
128.323 
221.623 
660.813 
26.753 

103.529 
66.528 
327.371 
583.487 
38.522 

17.365 
143.138 
241.164 

82.913 
176.382 

39.886 
CI 

1,582 
3,510 



ll,IS9,)11 

1.252.366 
1.460.842 
1.997,125 
1,413.997 
1.625.242 
1.383.042 
2021.140 
5,956 



11.1S9,T1I 

539,308 
1,259 627 
1,160,400 
1,781,007 
2,024 116 
1,091,249 
1,023,757 

399,106 
1,334.795 

541.973 
4374 



es at end ot table 



i 



■f 

I 



142 Individual Returns/1973 • 


State and Regional Data 






1 




Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions— 


Continued 


1 






[All figures are estimates based on samples — money amounts are in thousands of doUarsI 












Sales of capital asseU 


Sales ot property other 














net gain less 


than capital assets net 




Interest receivil 






net loss 


gain less net loss 












Statas 










Total 


Dividends 


n adjusted 










Number ot 
returns 


Amount 


Numtter ot 
returns 


Amount 




gross 


ncome 


Number of 
returns 


All 






number of 
returns 


Amount 


Number ot 
returns 


Amount 






(11) 


(12) 


(13) 


(14) 


(151 


(16) 


(17) 


(16) 


(19) 




li 


Unlttd Sutes. total 


I.741.S26 


16.671.216 


164.415 


377.624 


12.777.896 


20.014.717 


8.139.866 


16.733.9S0 


37.919.641 


3 


, 


Alabama 


70.928 


181.721 


7.090 


2.470 


99.094 


I40,5;0 


55.478 


131.995 


346.245 




- 


Alaska 


13.459 


27,994 


1.793 


709 


11.644 


6,460 


5.951 


5.540 


47.650 






Ari;ona 


106,249 


200.248 


9.866 


8.618 


125.120 


255,150 


77.973 


221.917 


353.046 






Arkansas 


58.01; 


127,282 


17.007 


8.910 


55.290 


;O051 


42.507 


64.150 


244.301 






California 


1.137.385 


1,863,025 


73.357 


37.473 


1.458.750 


2.184.066 


947.144 


2.033.048 


3.886.462 




u 


Colorado 


145.976 


364,907 


14.935 


21.205 


160,360 


216.5;6 


102.206 


201.167 


482.781 




101 


Conneclicut 


138.079 


296.932 


4,784 


-14,210 


272.072 


541,366 


177,344 


513.539 


778.278 






Delaware 


24.838 


48.554 


1,400 


1.044 


44.344 


i2;.;;o 


27.246 


123.569 


108.359 






Dislrict o1 Columbia 


24.574 


66.086 


681 


1.267 


41.055 


119.226 


29.101 


115.582 


105.510 






Florida 


397.907 


1.444.274 


20,440 


15.933 


517.424 


1.3;2.299 


365.295 


1.315.949 


1.425,279 




_ 


Georgia 


142.824 


463.297 


10,874 


-980 


157.274 


242.925 


88.373 


228.764 


515.957 






Hawaii 


44.038 


91.638 


1,399 


3,197 


72.571 


;9.825 


43.861 


73,218 


218.618 






Idaho 


54.312 


88.481 


9.797 


7,363 


43.534 


32,415 


27.073 


28.094 


124,246 






Illinois 


473.622 


954.156 


43.988 


25.211 


874.060 


1,311,228 


555.161 


1,220.133 


2.341.633 






Indiana 


153.585 


227.991 


16.864 


5.793 


243.022 


309.214 


133.742 


286,544 


892.490 






Iowa 


253,885 


302.397 


49.251 


31.404 


213.093 


186.808 


141,604 


16;.621 


618.212 






Kansas 


116.969 


204.264 


26.821 


14.353 


154,620 


154.303 


96.098 


140.553 


411.402 






Kentucky 


89.566 


171.020 


13.269 


14.934 


116,435 


215.6;2 


77.109 


203.404 


384.139 






Louisiana 


84.256 


229.013 


8.190 


4.912 


146.770 


165.9;6 


93.817 


149.864 


422.8;; 






Maine 


35.863 


52,369 


2,389 


418 


58,748 


I30.6;6 


44.783 


124.691 


189.469 






Maryland 


174,184 


350.965 


7,874 


-6.831 


282.470 


416.809 


176.652 


387.873 


;;6.884 






Massachusetts 


219.505 


336.562 


8,002 


5.696 


414,163 


;75.723 


281.76; 


731.033 


1.360,803 


I 


Michigan 


319,567 


420.268 


34,339 


12.293 


553.991 


785,793 


345,;6; 


727.590 


l.;00,609 






Minnesota 


272.644 


343.518 


37,096 


29.187 


289.176 


278.419 


i;2.201 


253.832 


;93.996 






Mississippi 


42,577 


110.948 


8,229 


4.520 


59.188 


73.283 


34.221 


67.657 


185.i;6 






Missouri 


227.847 


351.144 


30.954 


8,492 


273.102 


430011 


i;9880 


402.665 


825.103 






Montana 


53,580 


88.386 


13,184 


10,281 


47.113 


33,645 


26,924 


29.652 


153.808 




a 


Nebiaska 


102,899 


130.873 


23,066 


10,159 


78.497 


80,003 


45,016 


73.001 


290.863 






Nevada 


32,033 


95.156 


2.350 


1.476 


38.234 


54.014 


20.6;8 


70.332 


106.558 




L 


New Hampshire. 


31,429 


75.191 


2,418 


745 


51.121 


94.027 


32.010 


89.042 


169.446 




L 


New Jersey 


293,649 


517.303 


9.568 


-2,380 


581.872 


768.598 


383.44; 


705.003 


1.580.822 






New Mexico 


41,510 


84.891 


4.285 


-1,952 


48.846 


56.508 


29.832 


51.924 


142.022 




a 


New Yorli 


804,113 


1.350.785 


27.274 


4.811 


1.369.637 


2.802.616 


935.340 


2.657.956 


3.8;9.534 






North Carolina 


129,990 


215.695 


7.396 


-1.776 


196.903 


334.409 


12;.143 


316.679 


676.202 






North Dakota 


45,046 


66.002 


15.915 


9.511 


27.111 


19.144 


14.650 


16.939 


106.341 




~ 


Ohio 


331,023 


586.047 


28.723 


11.863 


703.871 


1.026.003 


424.995 


960.958 


2.130.607 




- 


Oklahoma 


84,383 


194.042 


19.329 


4.448 


83.025 


128.516 


51.;24 


120.998 


325.113 




1 


Oregon 


123.558 


202.902 


22.422 


12.059 


131.212 


139.886 


;6.;66 


128.549 


469.475 






Pennsylvania 


361.015 


490.164 


18.188 


-389 


794.634 


1.189.197 


506.3;4 


1.107.257 


2.258.853 




^ 


Rhode Island 


31.740 


41.929 


767 


-33 


60.197 


102.689 


39.141 


96.731 


211.129 




1 


South Carolina 


56.571 


157.990 


2.795 


2.755 


92.224 


129.669 


53.138 


120.264 


304.714 






South Dakota 


63,002 


88.092 


19.939 


-5.419 


40.572 


31.618 


26.431 


27.767 


110207 






Tennessee . 


113.534 


270.172 


16.416 


20.222 


150.582 


230.008 


86.411 


215.978 


532,346 






Texas 


455.472 


1.276.645 


77.648 


13.653 


532.088 


743.800 


308.644 


690.094 


1.614.862 






Utah . 


48.921 


78.648 


5,191 


4.384 


61.432 


59.423 


36.334 


54,096 


182.586 






Vermont. 


25.209 


57.762 


2,478 


272 


32.448 


73.435 


22.886 


70.277 


99.345 




^ 


Virginia 


167.108 


314,955 


15.639 


13.957 


268.604 


412 894 


159.018 


389,532 


795.912 






Washington 


183.675 


279.462 


24.900 


3.016 


200.892 


231.340 


120.285 


213.406 


749.153 






West Virginia 


45.654 


109.263 


5.763 


4.442 


82.482 


113.337 


50155 


105.118 


234.231 






Wisconsin 


238.481 


403.096 


32.934 


17.023 


280.276 


392.136 


181.068 


365.745 


1.053.037 






Wyoming 


22.426 


101.993 


4.458 


2.207 


20.813 


29.563 


11.056 


27.577 


63.494 




L 


APO/FPO' 


4.391 


5.687 


(•) 


CI 


16.127 


7.641 


8,683 


6.129 


52.349 






Puerto Rico 


1.274 


3.048 


CI 


CI 


1.583 


4.685 


1,464 


4.500 


2.444 






U S Citiiens Abroad^ 


26.983 


66.052 


673 


-931 


48.130 


103.292 


3;,898 


98.450 


79.662 






IRS Regions 
























All ri|lons 


1.741.626 


16.671.266 


1(4,4 IS 


377.624 


12.777.896 


20.014.717 


6.139.166 


I6.733.9S0 


37.919.641 


J 


_ 


Central 


939.395 


1.514,589 


98.958 


49.324 


1.699.801 


2.450.020 


1.031, ;68 


2,283.613 


5.347.076 






Mid— Atlantic 


1.045.668 


1.788,028 


53.350 


6.668 


2.012.979 


3.034.494 


1,281.838 


2,828,817 


5.626.340 




' 


Midwest 


1.677.426 


2,639.278 


253.143 


125.568 


2.075.887 


2.729.367 


1 316.011 


2,527,703 


6,139.392 






North Atlantic 


1.285.938 


2.211.530 


48.112 


-2.300 


2.258.386 


4.520.533 


1.533.271 


4.283.269 


6.688,004 






Southeast 


954.331 


2.844.097 


73.240 


43.144 


1.2;2.689 


2.523.163 


810.059 


2.397.287 


3,985,919 






Southwest 


1.009.009 


2.583.037 


172.673 


67.736 


1.201.812 


1.565.293 


735.884 


1.446.327 


3.706,852 




< 


Western 


1,797.210 


3.015.940 


164.259 


88.576 


2.190.502 


3.076.224 


1.382.989 


2.857.852 


6.291,602 




Other areas^ 


32.648 


74.787 


681 


-891 


65.840 


115.617 


48.045 


109.079 


134.455 






Standard Federal Regions 
























All reilons 


1.741. 626 


16.671.216 


664.41S 


377.124 


12.777.696 


20.014.717 


I.13M66 


ia.733.9S0 


37.919.641 


3 




Region 1 


481.825 


860.745 


20.838 


-7.111 


888.749 


1.717.917 


597.931 


1,625.313 


2.808.470 






Region II 


1.099.036 


1,871.13; 


36.849 


2.471 


1.953.092 


3.575.899 


1.320.251 


3.367.458 


5,462,800 






Region III 


797.673 


1,379,987 


49.545 


13.490 


1.513.589 


2.379.234 


948.546 


2.228.932 


4.2;9,;49 






Region IV 


1.043.897 


3,015.117 


86,509 


58.078 


1.389,124 


2,738.835 


887.168 


2.600.691 


4.3;0,058 






Region V 


1.788.922 


2,935,o;6 


193.944 


101.370 


2,944.396 


4,102.793 


1.812.934 


3.814.802 


8.9i;,3;2 






Region VI 


723.638 


1.911.8;3 


126.459 


29.970 


866.019 


1,164.851 


526.524 


1.077.031 


2.;49 1;5 






Region VII 


701.600 


988.678 


130.092 


64.408 


719.312 


851.125 


462.598 


783.840 


2,145,580 






Region VIII 


378.951 


788.028 


73.622 


42.169 


357.401 


389.969 


217.601 


357.198 


1,099,21; 






Region IX 


1.319.705 


2.250,06; 


86.972 


50.764 


1.694,675 


2.573.055 


1.089.656 


2.398.515 


4.564,684 






Region X 


375.004 


598.839 


58.912 


23.147 


387.282 


410.101 


230.075 


375.589 


1.390524 






Region XI 


31.374 


71.739 


674 


-931 


64.25; 


110.932 


46.581 


104.579 


132.011 




^ 


Footnotes at end ot table 




















\ 


1 







Individual Returns/1973 • State and Regional Data 






143 






Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions 


—Continued 








lAII flfurss are estimates based on samples money amounts are In thousands ol tfollafsl 








'W 






Rent net Income 


Royalty net income 


Estate 


or trust 


Pensions and annuities 






States 


less net loss 


less net loss 


net Incoma ibi» 
net loss 


(taiable ponlon) 




Dumber ol 


Amount 


Dumber ot 


Amount 


Dumber ol 


Amount 


Dumber ot 


Amount 








returns 




returns 




returns 




returns 






•lUd SUMS, total 




(21) 


m) 


(23) 


(241 


(291 


(2(1 


(27) 


(281 




E.459.6T4 


3.7e3.02e 


597.024 


1.159,632 


700.296 


2.018.737 


4.020.198 


13.243.591 








85 121 


33.121 


3.275 


13,905 


3,549 


7538 


38 703 


118,984 








12.336 


-7.295 


409 


1,374 


345 


921 


3.437 


15,492 








am 


45.721 


4.298 


497 


10,602 


38.525 


49.643 


185,857 








58,579 
837, 0« 

96 563 


43.459 
-68.582 

86 823 


9.531 
59.281 

13 499 


19,514 
102,134 

16 204 


3.843 
76.398 

12 454 


17,087 
278,545 

43 268 


24,190 
429,696 

43 368 


96,460 






1,588,660 






167 410 




ul 




lOS^SOl 


17!661 


4^087 


17!391 


9^999 


39.844 


92587 


205^392 








13.831 


4.823 


1.150 


452 


1.338 


17.595 


12,187 


37,378 




Columbia 




11,751 


-3.331 


932 


1.242 


3.043 


14.626 


20,276 


100,073 








200.494 

100.626 
27,524 


199.614 

100.031 
12.765 


18.488 

3.320 
1.475 


38,054 

2.156 
2.200 


38.513 

6.949 
2.969 


75.408 

39.293 
20.863 


237325 

59,313 
20,484 


1,000,076 






249,835 






80.091 








37,584 


50.431 


779 


1.271 


1.200 


4.862 


13.163 


32.030 








391,767 


211.759 


26.955 


20.565 


42.678 


109,475 


224.199 


722 707 








147,601 


169.218 


7.437 


25.818 


9.276 


22,442 


93.297 


234.448 








145 714 


204 056 


5.306 


—242 


34 928 


23 366 


33 920 


97 253 








102^604 


148^263 


26^820 


25.853 


13!242 


13^508 


34,665 


81.583 








93,399 


52,359 


4,554 


8.844 


5.483 


14.789 


42,247 


111.232 








103.818 


42.485 


46,239 


96.687 


14.339 


31.548 


31,567 


119,413 




„ 




30.984 


3.038 


548 


700 


2.324 


6.081 


20,370 


61.757 


1 




81 027 


21 009 


5 125 


9 742 


9 527 


12 841 


99.604 


450 434 




MttS 




195!023 


-16^497 


9!466 


13^351 


26^020 


87.813 


140878 


494^689 








192.355 


94.395 


16,721 


8.007 


25.168 


60.758 


155,482 


509 140 








113.005 


148.787 


4.290 


7.038 


12.898 


16.609 


66,067 


211.104 




)I, 




40.323 


21.374 


7.354 


18.022 


3.260 


10.091 


14,611 


47.223 






142.127 


100.656 


7.976 


4.840 


16.211 


66 869 


104 896 


299 735 








46 708 


51054 


6004 


5^617 


2'023 


3^333 


IL803 


25.071 








70.269 


111,681 


6031 


7,980 


5.309 


13.127 


26.276 


75.677 








24.431 


34,486 


1.166 


896 


1.850 


3.924 


15.329 


62.767 




pstiire 




29 321 


3,525 


280 


532 


2.842 


5.566 


20.402 


75,642 




1 




184,651 


62,707 


6.820 


960 


13.099 


62.359 


144.335 


535886 




:o 




34.522 


22,797 


5.702 


21.677 


2.116 


6.298 


21 163 


68,623 








529.988 


97,681 


17.529 


23.772 


70.330 


245232 


422,832 


1,248,140 




olina 




124.205 


124.207 


1.282 


1.634 


15.278 


42,812 


44,544 


100,042 




oil 





29.955 


28.911 


3.859 


2.911 


1.994 


2,933 


6.157 


13.335 








323.411 


249.005 


26.512 


33.673 


29.896 


99,601 


188.428 


542.014 








88.297 


101,361 


48,683 


138.370 


2.980 


19,985 


21.742 


76.671 








87.306 


50,791 


2,440 


4.764 


15.322 


35,650 


69.427 


143.037 




nia 




264.205 


113,050 


17,157 


14.674 


33.792 


80.356 


286.948 


859.315 




ind 




36,178 


8,100 


503 


7«6 


2.027 


12,871 


16.946 


57.636 




olina 




86.555 


42,433 


1.459 


1.649 


3.402 


5,560 


41.358 


159 448 




iota 




29.988 


44.708 


836 


1.190 


1.788 


2,863 


10.992 


35 164 








94.226 


77.227 


4.373 


5.617 


11.723 


21,338 


48,437 


167,454 









399.647 


498.245 


127.443 


399.150 


43.238 


171,799 


134 382 


484,960 









35.164 


29.995 


3.359 


9.448 


1.955 


4,496 


18,043 


46.914 








14.799 


5.259 


293 


486 


1.830 


5,143 


13,071 


33330 








118.510 


66.478 


2,260 


4.812 


18.542 


30,965 


106,588 


443.566 




ft,. 




135.992 


105,581 


3,493 


3.721 


12.137 


31,869 


83,691 


273,665 




Bia, 




46.960 


29,454 


8.572 


1.562 


1.391 


5,795 


36.641 


107,844 








166.933 


81,134 


5.329 


3.085 


13.750 


15.772 


104.290 


216.454 








16.414 


12,157 


4,393 


12,804 


915 


2.527 


4.070 


10.408 








5.572 


-6,561 


CI 


CI 


C) 


CI 


889 


3.029 









765 


347 


CI 


CI 


C) 


CI 


2.123 


9.670 


i 


US Abroad' 


IRS Regions 


12,777 


1,068 


1.847 


2,257 


3.438 


11.984 


13.116 


49.374 




1. 




t.4S9.(74 


1.7(3.028 


597.024 


1.159.632 


700.299 


2.019.737 


4.020.199 


13.243.591 








803.726 


594.430 


63.796 


77.904 


71,214 


203,385 


516,095 


1 504,677 


1 


itiic 




673.975 


264.735 


33.444 


31.882 


79.341 


218.742 


669938 


2,426652 


! 






1089.758 


931.692 


60.582 


47.367 


129.556 


251.014 


576,797 


1671429 


1 


iitic 




942.094 


118.767 


32.706 


56.939 


115.372 


402.550 


727,086 


2 176 587 


: 







731.550 


598.007 


39.551 


81.038 


82.674 


202.040 


484.291 


1,843062 


» 







900.444 


955590 


282.310 


730.259 


93.127 


306.020 


315.147 


1 105,528 


1 






1,299013 


304 947 


82.704 


131.922 


124.801 


422.988 


714.716 


2 453 584 


I 


t' 




19114 


-5.146 


1.931 


2.320 


4.211 


11.994 


16,128 


62.073 


il 




Standard Federal Regions 




















1 




S.4Slt74 


3.IG3.02t 


597.024 


1.199.932 


700.296 


2.018.737 


4.020.199 


13.243.591 


1 


.... 




412.106 


21.086 


15.177 


33.167 


45.042 


157 318 


304,254 


928446 


1 







715.404 


160.735 


24.350 


24.732 


83.433 


307.531 


569.290 


1 793,696 


t 






536.284 


231.482 


35.196 


32.484 


67.633 


162,177 


562.244 


1998610 


1 







824.949 


650.366 


44.105 


89.882 


88.157 


216830 


526.538 


1,954,294 


11 







1 335,072 


954.298 


87.244 


98.186 


133.666 


324.657 


831.763 


2435,867 


J 






684 863 


708.347 


237.598 


675.398 


66.516 


246.716 


233.044 


846,126 


i 







460,714 


564.656 


46.133 


38.431 


69.690 


116,870 


199.757 


554.248 


1 


1....... 




254,792 


253.648 


31.950 


48.174 


21,129 


59,420 


94,433 


298.302 


1 







943,923 


24,390 


66,220 


105.727 


91.819 


341,857 


515,152 


1917.375 


» 






273,218 


199,508 


7,121 


11.130 


29.004 


73.302 


169718 


464.224 


1 







18.349 


-5493 


1,930 


2.321 


4,207 


12.055 


14,005 


52.403 


1 
-> 


Its at and ol table 





















144 Individual Returns/1973 • State and Regional Data 










Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions 


—Continued 






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












Itemized deductions 


SUndard deduction 


EiemptioNs 


: 


States 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


■umber 


mm 






(29) 


(301 


1311 


(321 


(33) 


a*) 




United Sbtes. total 


2I,(M7.409 


107.035.261 


52,201.575 


73.(14.331 


209.752.029 


157.2 




Alabama 


410,738 


1,304,254 


747.776 


1.020.668 


3.006.931 


2.2 


1 


Alaska 


41,489 


185.804 


73.151 


108,052 


319230 


! 




Arizona 


348,927 


1.293.584 


467.576 


641.020 


2,237,872 


l.i 




Arkansas 


162.540 


519.658 


508.175 


702.736 


1,813.159 


1.3 




Caiifotnia 


3.771.290 


16.403.896 


4,532,614 


6.248,419 


21.467.858 


16.0 


L 


Colorado 


396.732 


1.507.921 


599.723 


817.005 


2,528,937 


l.t 


' 


Connecticut 


457.083 


1.871.046 


811.471 


1,175.102 


3.281,962 


2.< 


' 


Delaware 


70.496 


295,459 


164,576 


234.956 


641,301 


« 


i 


District of Columbia 


89.493 


411.583 


206,719 


284.424 


636.167 


1 




Flonda . 


1.000.812 


3,648.196 


2,089,637 


2.953,480 


8.066.085 


6.( 


I 


Georgia . 


544,052 


2.233.688 


1,188,772 


1,644.720 


4.631,854 


3.1 




Haaiaii 


124,190 


573.711 


220,383 


308.622 


856,854 


f 




Idaho 


85.307 


278.090 


195,158 


274.247 


831,182 


( 




Illinois 


1.521.595 


5.658.500 


2.962.745 


4.294.554 


11,724,466 


8.; 




Indiana 


569.223 


1.914.525 


1.396.049 


2.039.743 


5,388,104 


4.( 




Iowa. 


359.741 


1,093.321 


722.842 


1.029.898 


2.930.712 


2.i 




Kansas 


263.000 


868.261 


561.545 


809.427 


2.144.081 


1.1 




Kentucky 


331.597 


1.037.492 


778.039 


1.070.761 


2.995.527 


2.; 




Louisiana 


374.702 


1.312,543 


810.965 


1.139,323 


3.309.995 


2.< 




Maine 


96.688 


309,572 


294.426 


410.266 


999.464 


'■ 




Maryland 


701.179 


2,817.589 


927.959 


1.283.762 


4.101,088 


3.1 




Massachusetts 


870.911 


3,405.981 


1.480,861 


2.072,021 


5,677,406 


«,;■ 




Michigan 


1.414.728 


5.194.229 


1,995,391 


2,860.367 


8,986,881 


6.. 




Minnesota 


612.713 


2.328.596 


868,000 


1,199,382 


4.035,208 


3.1 




Mississippi 


208.686 


700.144 


464,828 


629,950 


1,858,570 


1,: 


1 


Missouri 


587,385 


1.925.834 


1.154,099 


1,631.052 


4,632,202 


3.1 


' 


Montana 


70 108 


233.245 


210,879 


301 778 


705,361 


' 




Nebraska 


162,110 


538,045 


415,468 


604,101 


1.555.527 


1. 




Nevada 


102,797 


378,164 


149,259 


215,078 


650.447 


' 




New Hampshire 


84,738 


290.407 


238,893 


343.341 


814.585 


' 




New lersey 


1,122,217 


4.457.339 


1,864,252 


2.678,388 


7.659.288 


S. 1 




New Mexico 


122,562 


414.855 


270783 


369.054 


1,129.149 






New York 


2,999.629 


13.613.157 


3.972.248 


5,535.037 


17,831.490 


13.1 




North Carolina 


623.289 


2.152.803 


1.346.490 


1.818.280 


5.187.427 


3. 1 


North Dakota 


59.811 


183.819 


164.349 


236.520 


634.328 




1 


Ohio, 


1.225,181 
290.582 
311.084 


4.178.548 

983.408 

1.105.711 


2.944358 
627,095 
590.197 


4.259.438 
875.988 
835.616 


10698.223 
2.578,444 
2.403.357 


8.1 
1. 
1. 


1 


Oklahoma 




Oregon 


" 


Pennsylvania 


1,479.857 


5.113.734 


3.047.568 


4.349.941 


11.480,091 


8. 




Rhode Island 


116.844 


395,300 


262,072 


368.069 


915.022 






South Carolina 


351.376 


1,127,076 


647.592 


878,148 


2,604.730 


1. 


] 


South Dakota 


53.004 


149,548 


188.296 


271.773 


657.814 




« 


Tennessee 


381.354 


1,308,255 


1.118.447 


1.548.674 


3.930.943 


2. i 


I 


Texas 


1.078.187 


4.100.428 


3,220,374 


4.619.537 


11,881,943 


8.11, 


Utah 


178.840 


617.654 


240,755 


329.686 


1,183,347 






Vermont _ 


59.037 
557.801 


200818 
2,238.530 


114,797 
1 286 309 


156.403 
1 797 343 


468,482 
4.610.789 


3. 




Virginia _ „. ,. , 




Washington 


416.727 


1,443.798 


943,456 


1.361,758 


3.453.011 


2, 




West Virginia 


105.086 


321.835 


477,364 


701,127 


1.527.690 


1, 


I 


Wisconsin 


586.617 


2.083.858 


1,151.080 


1,622,100 


4.535.119 


3. 


.« 


Wyoming „ 


30.919 


105.295 


111,358 


163.687 


378.486 


r 


APO/fPO' 


11.837 
10.563 
39,954 


28.635 
30.148 
147.382 


263,571 
16.820 
93.964 


350.439 
20.514 
118.562 


661.075 
107.241 
406.325 






Puerto Rico 




US citizens abioad- „ 


1 


IRS Regions 


ti 


All regions 


21.047.409 


l07.03S.2tl 


52.201.575 


73.614.330 


209.752.029 


157,: 




Central 


3,645,815 


12646.628 


7.591.201 


10,931,436 


29.596,425 


22, 


1 


Mid— Atlantic 


4,021,043 


15,334.234 


7.497.383 


10.628.816 


29,128,724 


2 l.i 




Midwest 


3,942,976 


13,961,521 


7.626.879 


10,889 380 


30,705,376 


23.11 


4 


North Allanlic 


4,684,930 


20,086,281 


7.174.768 


10060,239 


29,988,411 


22.. 1 




Southeast 


3.520307 


12,474,416 


7.603.542 


10.493.920 


29,286,540 


21.' 


K 


Southwest 


2,719,224 


9,812,369 


6.710.018 


9.496.757 


25,764.194 


19.: 1 




Western 


5.450759 


22,513,657 


7.623.428 


10624,276 


34.108.519 


25.: i 


■ 


Other areas' 


62.354 


206,165 


374.355 


489,516 


1.174.641 


1 


Standard Federal Regions 












W : 


All regions 


21.047.409 


I07.0».2ei 


S2.201.S7S 


7].ei4.33l 


209.752.129 


1S7J 


Region 1 


1.685.301 


6.473.125 


3.202.520 


4.525,203 


12.156.921 


9. 


1 


Region 11 


4,132,409 


18.100.644 


5.853.320 


8,233,939 


25,598,019 


19. 




Region III 


3.003.912 


11.198,730 


6.110.495 


8,651,554 


22,997,126 


17.: 




Region IV 


3.851.904 


13,511,908 


8.381.581 


11,564.682 


32.282.067 


24.: 




Region V 


5.930.057 


21.358.256 


11.317.623 


16.275,584 


45.368.001 


34.1 




Region VI 


2,028,573 


7.330.892 


5.437.392 


7,706.637 


20,712,690 


15.1 




Region VII 


1.372.236 


4.425,461 


2.853.954 


4,074.478 


11.262.522 


8.' 




Region VIII 


789.414 


2,797,482 


1.515.360 


2.120.449 


6.088,273 


4,1 




Region IX 


4.347.204 


18,649,355 


5.369.832 


7.413.139 


25.213.031 


18.! 


! 


Region X 


854.607 


3,013,403 


1.801.962 


2.579.673 


7.006.780 


5.; 




Region XI 


51.791 


176.017 


357.535 


469.002 


1.067.400 










Footnotes at end of table. 
























\ 


I 

lie 



Individual Returns/1973 • State and Regional Data 






145 


Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions 


—Continued 




lAII tlgurts are ssttmates based on samples money amounts are In thousands of dollarsi 










Stales 


Tauble Income 


Income tai after 
credits 


Totjl Income tji 


loUl Ui liability 




















Number of 
returns 


Dniount 


tlumber of 
returns 


•mount 


number ol 
rttums 


tmouni 


lumber of 
returoi 


trnouiH 




I3SI 


(30 


(37) 


(31) 


(39) 


(40) 


(411 


(42) 


Inrted Stales, total „..„„ „ 


M.t73,0S0 

95?,820 
98.168 
638.969 


S1 1.929.482 

6.161.989 

978.719 

4.679.642 


(4.261.408 

950.958 
97.799 
635.627 


107.901,436 

1.253.468 
208.054 
983.412 


C4.267,162 

950.981 
97.800 
635.652 


101,083,776 

1,255.025 
208.239 
985.248 


BS.Sit.SOO 

976.644 
100.041 
646.134 


I1I.I7S.02I 




1.293.434 




212 686 




1.009.860 




5?l,?82 


3.288.322 


512.316 


665.962 


512.327 


666.541 


533.673 


701.833 




6,579.?36 


52.207.836 


6,541,946 


11.024.056 


6.542.759 


11.048.454 


6.660.063 


11.354.925 




8II544 

1.043. S40 

194.880 


6,250,986 
9,818,871 
1,734,801 


804,784 

1,039,722 

194,663 


1.295.826 

2.188.683 

388.803 


804,960 

1,039,820 

194,668 


1.298.752 

2.192.877 

389.533 


817.411 

1.050.963 

195.958 


1.339.515 




2.230.516 




395.599 


niumbia 


239,014 


1,963.470 


236,720 


453,891 


236,734 


454.822 


239,185 


459,620 




2,463,204 


19.370.211 


2,453,627 


4.341,142 


2,453,886 


4.357.629 


2,495,349 


4.473.089 




l,3;6,346 


9.892.818 


1.374.022 


2,069,964 


1.374,184 


2.074.158 


1,398,463 


2.130.937 




281,98b 
223,660 


2.303.307 
1.513.512 


281.914 
219.894 


493,199 
291,603 


281,932 
219.901 


494.075 
292.078 


283,817 
230,903 


504.040 




311.696 




3,719,613 


33.432.769 


3.702.545 


7,251,469 


3.702.673 


7.264.719 


3,749,081 


7.426.696 




1,600,27; 


13.118.438 


1.590.468 


2.705,418 


1.590.527 


2.707.544 


1,621,263 


2.783.411 




857,529 
657 752 


6.616.403 
5 404 087 


832.929 
648.096 


1.300.451 
1.113.069 


832.934 
648.115 


1.301.039 
1.114.706 


877,164 
669.392 


1.409.242 




1.185.423 


'Z"Z 


845,701 


5.864.081 


831.403 


1.198.475 


831.410 


1.199.290 


884.345 


1.250.355 




911,114 


6.524.819 


905.656 


1.357.327 


905.781 


1.359.746 


929.598 


1.402.499 




301,200 


1.977.354 


299.671 


391.602 


299.673 


391.798 


307.203 


408.261 




1,326,412 


12.049.453 


1.319.590 


2,595.603 


1.319,747 


2.600.110 


1.330.239 


2.642.976 


isetts 


1,928,716 
2,829,855 


15.212.740 
25.194.009 


1.914.097 
2.824.511 


3,208,007 
5,349,730 


1.914.162 
2.825.210 


3.211.080 
5.353.009 


1.931.590 
2.871.275 


3.278.852 




5.459.429 


1 


1,173,743 


8.635.576 


1.149.373 


1,712,013 


1.149.487 


1.714.631 


1.191.100 


1.797.555 


pi. 


507,734 


3.077.657 


503.678 


621.415 


503.700 


622.111 


519.137 


650.688 




1.357.727 


10,516,281 


1,348.130 


2,193,009 


1.348.167 


2.194.208 


1.383.904 


2.286.666 




210,710 


1,575,198 


206,338 


299,686 


206.341 


299.837 


214.249 


325.632 





455,452 


3,629,511 


445,962 


725,829 


445.999 


726.390 


469.709 


781.288 




201,506 


1,677,318 


200,364 


370,862 


200.386 


372.365 


204.955 


380.863 


pshire 


250,385 


1,870,857 


248,741 


385.190 


248.746 


385.532 


252.572 


395.281 


!». ... 


2,459,532 

290,804 

5,832,433 


22,075,169 

1.957,720 

48,742,313 


2,448,519 

288,784 

5,812,919 


4,853,788 

390,184 

10,599,379 


2,448.551 

288.832 

5.813.575 


4.860.084 

391.443 

10.624.843 


2,474.831 

296,778 

5.889.544 


4.939.858 


CO. 


405.577 




10.826.776 


•olina 


1.574,553 


10,510,799 


1,569,249 


2,094,124 


1.569.346 


2.095.433 


1.605.455 


2.172.338 


iota 


177,788 


1.327.132 


169,730 


240,859 


169.736 


241.177 


185.539 


272.933 




3.440.873 


27.921.303 


3.426.582 


5,825,553 


3.426.714 


5.829.836 


3.472.425 


5.960.241 


1 „ ... . 


702,436 
726,521 


5.045,675 
5,358,717 


698.570 
722.709 


1,031,448 
1,102,774 


698.804 
722.795 


1.033.963 
1.104.506 


725.529 
740.969 


1 082 006 




1 143.419 


mia 


3.711,878 


28,567,782 


3.705.532 


5,953,822 


3.705.591 


5.958.514 


3.759.668 


6.106.626 


and 


302.919 


2,262,679 


302.562 


476,253 


302.572 


476.691 


306.507 


487.117 


rolina 


787.491 
185.522 


5.078,303 
1.270,880 


786.628 
175.999 


1,004,678 
233,942 


786.681 
176.002 


1.005.997 
234.049 


806.281 
193.997 


1 036 582 


kola 


263.475 


t 


1,176.247 


8.204.003 


1.170.229 


1.723.554 


1.170.331 


1.725.276 


1.206.877 


1.794.273 




3,338,912 


26.090.368 


3.311.638 


5.621.186 


3.312.164 


5.643.032 


3.402.108 


5.836.746 




328.385 


2.192438 


325.001 


432.214 


325.006 


432.501 


331.993 


447.377 




134.538 
1.497.963 
1.119.283 


905.781 
12.158.655 
9.077.212 


131.889 
1.491382 
1 110927 


178.380 
2.551.612 
1.881.880 


131.892 
1.491.494 
1.110.933 


178.539 
2.553.779 
1.883.845 


137.102 
1.514.512 
1.131.137 


185.456 




2.609.524 


on 
<:in,a 


1.934.452 


475.328 


3.321.202 


475.068 


67)494 


475.079 


677.936 


483.751 


696.177 


»S 


1.375.251 


10.438.251 


1.359.704 


2.077.846 


1.359.744 


2.078,827 


1.388.852 


2.160.510 




111.151 
256.078 


872.241 
1.010.496 


109.962 
256.035 


178.400 
178.828 


110.370 
256.035 


182,124 
178,828 


114.247 
256.035 


191 183 




178.930 


tr CO „ 


17.874 


97.672 


13.698 


10.022 


13.699 


10.049 


13.782 


10.121 


eens abfoad' „ 


88.717 


901.636 


82.546 


146.003 


82.554 


147.054 


85201 


150459 


IRS Regions 


















Tfm 


C4.C73.0S0 


S1I.929.4C2 


C4.2C1.40C 


107,901,436 


C4.2CT.1I2 


1OI,0C3.77C 


CS.SSCSOO 


II1,17S,02( 




9.192.034 


75.419.033 


9.148.032 


15.756.669 


9.148.940 


15767.615 


9.333.059 


16 149.612 


I'm: 


9.429.679 


78.549.331 


9.396.406 


16797518 


9.396.785 


16.816.842 


9.514.393 


W. 154 203 




9.302.625 


75.866.803 


9.184372 


15.735.418 


9.184.742 


15.755.012 


9.439.346 


16.398.365 


Ik: 


9.793.731 


80.790.596 


9.749601 


17.427.494 


9.750.440 


17.461.360 


9.875.481 


17812.259 




8.838.395 


62.295.779 


8.808.391 


13.108 344 


8.809.109 


13.135.628 


9.008.206 


13551341 




7345.495 


55434218 


7.279.806 


11.653.402 


7.281.353 


11.690.292 


7.488736 


12.144 782 




10.408.423 


81.563.899 


10.342.519 


17.087.740 


10.343.505 


17.121.094 


10.544 261 


17.624.950 


.^< 


362.669 


2.009.805 


352.279 


334.854 


352.288 


335.932 


355.018 


339511 


Standard Federal Regions 
1 






C4.t7].0SD 


Stl.t2MC2 


(4.2C1.40C 


I07.90l.43e 


M.267.112 


1OC,0C3.7TC 


(S,SSI,S0ll 


11I,I7S.02C 


ff* 


3961.298 


32.048 283 


3936.682 


6.828.115 


3.936.865 


6.836.518 


3.985937 


6.985.483 





8.309839 


70.915.154 


8.275.136 


15.463.189 


8.275.825 


15.494.976 


8 378.157 


15 776 756 




7.445475 


59.795 365 


7 422.955 


12.621.224 


7.423.313 


12.634.694 


7 523 313 


12.910 522 




9.684 096 


68 159 861 


9639 794 


14.306.820 


9.640.519 


14.334918 


9892551 


14 801 696 




14.139612 


118 740 346 


14053 183 


24.922.029 


14.054355 


24.848.549 


14.293996 


25587842 




5.765 048 


42.906 905 


5716964 


9.066.107 


5.717.908 


9.094.724 


5.887.686 


9.428.661 


1 


3.328460 


26.166.282 


3275.117 


5.332.358 


3.275.215 


5.336.336 


3.400.169 


5 662 619 


N 


1.825 100 


13488875 


1 791.814 


2 680.927 


1.792.415 


2.688.414 


1.857416 


2 840 115 




7.701.696 


60.868 103 


7.659.851 


12.871.529 


7.660.729 


12.800.128 


7.794 969 


13249688 




2.167.632 
344.795 


16.928.160 
1.912.132 


2.151.329 
338.581 


3.484.311 
324.832 


2.151.129 
338589 


3.488.635 
325.883 


2.203.050 
341.236 


3 602 253 





329.389 






^ strmate is not shown separately because ol tlie small number ol sample feturns on which it was based However the data are included in the appfopriatc totals 








^jrns tiled from Aimy Post Otlice and Fleet Post Otiice addresses 








'farns tiled from Panama Canal Zone, Virgin Island and abroad 








' rto Rico. APO/FPO. and "other - 








Detail may not add to total because ol rounding 



















146 



Individual Returns/1973 • State and Regional Data 

















e 


UO OO r-- — cn 


(T.tnc^tOOO QOOl-l"!- 


r-,— POPOtO oomtoo^ 


r., ^ — , O 9> 


m to ^ m C3 


— OCM to 


cn to CM m — 


„ __ _ 


t^ — — 
















«** 


f-> n i-n CNj O 


lOCVJtOQOOO OOtOr-^^ 


f^ CI ^ CTl Cv 


^ ro CM oo (M 










CM C3 CM — 




















iJ^ 00 to (^ 0^ 


O O r- oi QO r- tn ro -I- O 


1 to OO (SI CTl C^ 


r- oo en tn CI 


m P^ oo r- (T, 


lo — 1— CO 


t-1 — (M r- PO 


to to en tn CO 




s; ?c ? — 












E 






m o m' — ■ (M* 


— <si ^ cm" f^" oo r- f^ ffi" o oo" oo oo — to cnj to ai oo" o 
































mcM — too p-tomo — 




CM — (^ (-1 — 


p^ m C3 CM — 






— (MtJl — — 












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1 


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— CO — 




























































1 




































II 




































1 


r— oo <n oo u-i 


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to — r- <Ti cn 


01 91 CO u^ c 


CM 00 m PO 9> 


PO PO to 00 


to 91 P- (71 


(71 CM 00 


















intnr-oto Oioooo — — 














to m ro — 










c 


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^OOOO — OO f-r-^-^f-. tOCNjooen — 


O ^ OO o to 


9I m S ^ i§ 


^ S 2 3^ 


!o 9? — S iw 


S m S^ 2 


S S P; 


CM (71 cn cn 












2 


o" CTl" fW — f-." 


siCiPi'sg ;^":s;SKS ?:gsss ;:;s:gss 






^ 1-.' — co' 91 


p- ro' in" 0' to" 














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o» 


l£> — u-l O <71 


m ^ to «r 




^ 91 to 91 ^ 


ro CM oo (n 


CM 9i(o m p~ 












ii 


1' 


2 




(Ni OJ — (NJ 


(N. <>^ to r^ 1^ CM tvjCNI — CM 






m lo PO 


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a 




































i 




^ to f^ ro — 


ootn^mo roCMCM — CM oooov — OO 






























lOOOcD^^' oooto^ooio oo^tntn^ ai(i->r-~to — 


91 tn m 


— — 00 PO 


PO m 00 to "» 


— — ^ p- m 


m PO — 00 — 


r- ^ PO w 


















OO CM OO lA .J-> 


— OOOlUiO r--rfio>oo — 


__ — rocri oor-.m^tO 


91 00 to cn 


10 00 CO CM CO 


00 — en en 


lO CO in ro 


00 to 00 — — 


P^ CO P-. PO 












1 
1 




s 


U3 f-) <?1 O OO 


JO o V — ■ jn — oo' oo tNi' tn r^ o — c« - 


PO V r^ CI — 


— 9> 00' 0' P-' 


^" co" m" m" co" 


cm" m" to' — ' en" 


0" to to" P-" ^" 


m" 91 9>" 0" 


po" cm' 










g 










to tO^ ^^tNltO- 


r- — OO f— CO 




ca — 9 to — 


(71 CO (M — 


^ tn CM — 


m CO — m 












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e 

is 

11 




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— <S, — <J1 — 


coiocMOto (r>aoaor~-o to"— C3 — oo cm — mor- 


tn -> r- tn 9 


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O PO fN* I-. -^ 


cC(^ — to— ^OiotOtn oO(7taocti<7i oof— oi^o 


^ m — p- 


(T, — ^ (sj ai 


tn en CO p~ to 


CM 00 — — ro 


— ro — 


00 m CM 










«» 










o^^comcvi intoooo — 


1— CI OO lyi m 


r- — 91 (sj 


00 00 m tM PO 


00 tn 00 p~ « 


« r— — oo — 


(SI 0. (n to. to 
















to 


■»■ oo o oo — 


r^' — ' CM m" to — ■« to r- C3 oo r-, tji" to tO O 00 O CT" m 






















J 
a 


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v/1 — (St o in 








.— p~ m m ^ 


— 00 to (^ *t 


CM CO CM .^ 9. 


ro — ro m to 


(Nl — 










<M 


CM 


<si csj to f^ f— o. 










tn — — to 


CM (M to 






















m 3 iO ro f^ 


totomooco ^^mmoo cn o^ oo to 0> r-.coa>^r- 


PO 91 — 00 91 




tn f— 00 00 tn 


CM r- ro p- 


PO 00 P- 9> 5 

91 CM 91 r— ^ 


PO P-. p.^ 


















oor-mtnto ^n^^u^CTll:s 


in(sicj — o cotoaitOoo 


91 r— — cn oo 


























— to in ^ u^ 


tj-) tsi tn ^ oi ^ to CM O) in ^ f— o o oo oo cr» O « O 


•^ to to PO P- 


0000 f-i (^ 01 


f^ S 00 c 


?2£ S !^ S 


^ m tn 91 to 


s s 












E 






(Z — 2 Si 




f— — fotoro lyioocM- 


oo (M 0> PO — 


— m' to' — ' 


— " m" 0' 9>' — " 




po" — — " 0" co' 


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oo to Oi tn — 




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Cl PO 00 1— CM 




PO Cl — CJ 


ro en 00 


tn — (M 


3 








pi 










f— r-i ^ ».» oe 


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p- — 91 






1 


■E „ 






oo r^ S cs> o 


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to m m OO m 


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1— cn 00 — (71 






(*i ^ r— 


(^ 










pn" ^" to oo" m 


r-" fsj o" m' oc 


to" «■ — tn' f- 


<Ti cj to' to' oc 


m' — o' ^' oo' 


m' cm' cm" cm' V 








0" 00' P-." ^' P-' 










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8. 


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r- Oi — <Ni j; 


to-^CMoooo '---ootorn — 


2 O W r-- p^ 




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to p- ^ 00 


to to oo 


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— f^ *0 tNi r^ 


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(M — Cl to CM 


— f-i (n 00 


to m oo 


CM ^ m to 


C3 Cm tSI — P- 


pti V m — 
















z 


,n — •-. cNi m 


« CM CS> — 01 


in u-i 4 1-^ O 
oo tn J^oo ■« 


»» « — (Jl CO 

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r— (Ji — (M 00 


to OO m PO 


(71 to CO — 


to 3 m — to 




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CM ro p- 




^ 












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to — o to tn 


CO (M •« f-i en 




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<Si ^ oo rn m 




^ 








1 






sngss 


ai tri r— " cn" oo 


to' pd' oo' po' tfl 


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co" 9>" m' ea m" 


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to' 0" to" to" v' 




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2 


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Oklahoma 
Oregon 
Pennsylvanii 
Rhode lslan< 


South Caroli 
South Da hot 
Tennessee 
Teias . , 
Utah 


Vermont 
Virginia 
Washington 
West Vifgini 
Wisconsin 


Wyoming, 
APO/rPO' 
Puerto Rico 
US citizen! 



£ s 






Individual Returns/1973 • State and Regional Data 



149 






■) IX) 1^ u^ fNJ KO t^ O 



£jro<sir^C5 m^tAS^ f-iwuj^o (sioo^csiO ^So-n— Su 
oo "^ ^^ f*i <^ o> ^ <si r*^ ^^ m f^ •--. k^ »j-> oo ^ f^ oo r^ *ti ^^ oo csj ^ ^ — 



1 — f^ f*> O i^ f^j ^ O 00 ^ — — m r». «' <si 



u^ ^ p* OO OP 

OO i^ ki^ ^ i/t iJ 

r^ vt ru oo l* O 

O — O 



Q r^ t/l >/> ^ iTi oo 
■> 1/^ ^ ^ i/> 1/^ 00 



3 = 11 



1? 



ii 






oo P-J f»> <j> f* 



t£> oo lA oo ro fSi u 



■> lO O 1^ CT> p^ r^ ti^ O f*i '"o o 



^ ^ csj u^ r 









Oooffir^— ■ iitu-ii^ 



^* CT* ^^ ^ ^ r*- *T> <»> tNi ^ u^ ^^ 0> 

(71 « m O O ly »/^ 00 tvi ^ r-, _- _- 
O f^ OO ^ i^ r^ kO ro ^ o^ ^^ <^ rsi 



r oo fNt 00 f^ O <- 



- rsj O wi — OO lO o oi 1^ >j^ «* ^ oo <A 

S i? ?* Sfi 'S ^ ^ ** i <^ ^'^ — •*> C3 ■< 1-1 "^ ^ — r< o" fco oo' V - 

arorvjooi^ ^'"'''O— ^■^'^oo-' u^^iior^o cooi^i^o 

o •■* ^^ *^ ^ CT> ^r c*j ro r-^ ^^ n — i/i *rj oOiO^^OOO^^ ^-^OOP-J* 



^ O O^ oo OO ^ rn ^ (£ ^ (\i o^ ^ ^ ^ .-4 ri 
■^ ^ ^^ *^ ^^ oo ^J li^ oj ^ fNj o ro CT> r*^ r^ n 
1 OO f*i •-■ f*> ^ */> p*. ro o r^ p^ ^ r^' oo' ff> u 



n — o 

— - — c 



Sr^^S£ ^^S^r^*^ ooiBj^Ow* r^rsjoitNiai f^in — r-in mp-t^oto mp^iNjiso) -^r^motr^ (Nifsivcsirsi 

f^ « m :_: S i£ 2 JS S £ '^ ^ *= "^ ic — r-, — oo to in r^ r^ id »r> — lO «-- — lit u-> — ^ tn — . oi OD i£ •-- (SJ K S S r^ r*i rC m S> Ij 

ooooi— O0701000 ffnom — ^ a>u->.j->u-t— mr^uioiNj f^ioi-^oooo Oixioovo •^ao3i=-<o SSSocsi tsj«-^SS(C 

S S S S S ^ S ^ 3 ctC 3 (Si (s; •«' ^ (o o rn ai m vr> — — ' 00' r~: — * — ' ^" to o ^" f— m m* f- J^" — ' lO ai i-i f— " — u-T 

S 2 C; SSS?SS^ SSS'::52 '"'"SSiffi ono — — — r~. ^o — ■v <t< ir. » S fi S r~: a> £ — S SWoS^ 

O— .f-^ oou^f— — -ij-i aOO>r^u-i<r> tO(006<T>00 — f^f^oai i-^ — r^ — i/i — 00 — — tNj — vS^(£}^ ^_Coc^ — 



jf-iin^^f ij->C><y>'^'~~ Qoa>^cNi(Vi 

* ^ ^ O^ r»^ O^ 00 ^'^^^o^ o^i^^u^vt 

1 O fn -n ^ r~. r~." o k£) (si" (tV ai O OO — 

1 ^f CNJ *J^ *n 00 CO r^QO^ C^'^OOODU^ 






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^cx>o6eo locsi^r 



■- lO O CM r~. O CT» CNJ 00 ^ lD lO ~ — 
n' o fW fW 00 ^ « o O i£) 00 lO 



^ ^ f^ o^ CTi iD o\ ^^ io ^ 



<j lO «^ f^ t/> iO ^ 



—■rOLnior^ O^O^^O^ OO f^ ^^ c^ 
^ ^ c^ Kr> ^T CO n^ ^f *^ ro 00 r^ m o 
00 — OOOk/l-^^nfMIO — 






Sop tTI ^ CSI l> 
1^ 4^ O r-w *■ 



3inof*)i/i "fin — ir>a 



3 o f— o o u 









* 0> %^ f^ ^- 00 CM OJ */> k/l ^^ O '•'^ ^ 'V Ps* C 
9«FO— f~~01l/1000 lOkDl/l^OO 0^^0 






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tOLDf^O tsifn — Of-- 
^ r-^ — 00 O ~ — — — -- 
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*> 10 ^^ 1^ 10 r^ o ^^ f^ 



rPMiOOO cgoOiOiDO 
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"7 o f^ w* o 

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10 r~. <r, 












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lOCm— — r^c^toriii CM 



-—000^ lOf^OOOf- 
5 — r»> CM J^ o tO uo i/> iJ 



■> ^ *n O^ u^ ^ CO u^ O ^- ff^ O LO « 

■>00vO'--'O ^I^f»>0^^O fM^**J- 

" "1 u^ lO — ■ r~. — CM ^r ^ I"- lO ^ f 

rO^tOO r*>0OO>cs>0O ■■- ^P 

« — ^lOift — rooo^r*^ 



r> r^ « I-. (Si 
■< Cm d o V 
— O' cm' f^" 



— — in^n^ miOco<7>K 
f»> r<H O 00 Ln r*- u^ uo CT> c 



1 V ^-" — ' lO" f- 






50 C300(SiC3 0<"Oiy>r~.— . GO 
00 ^^ O 9> rn 00 O oo CM — f-H <n 






iiO^Ti-- jiOfM'--c»» o*" 



jCT^tOd i/i^oOWiCM CmOiO- 



— ffiOOO^r". OO— 'OOOC 



CT> 40 iD <~- CM CM P- 






<y> 00 00 O Ii 



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-. .^ ,-, .^^ — __^ o — Soi 



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S'W*IO™ JJS^J^ ^0«)4IOJ OIUUOS f-KSfa. f 

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ra n £ ^ <^ 






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illSi iif ■ 
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* t; Jf 

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III* 

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150 



Individual Returns/1973 • State and Regional Data 













ifl 


(Nl ^O 




o> o> m r- 


O* r- r- o 


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p^ 


tn — 


to (T 


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e 


u^c\Jln^T^(^J csjoioou^CO CT» — fsjin^' tomcioo'"* lO — f^ooeji — "fOCT^OOu" 




tn en pn m oo 


T» oo CM tn ^ 


oo — <N1 » Ol 


CM —Cm CM 














OOOOOr^OO OiCsi^fnTt li^iOf^oor— lOOtOoor- OjcNicn'oi^ oof-i'-~f-100 OO — oom 


m oo_ CM r- r-, 


— oo "» en ^ 


















UT.' ■»" un' oo <=• lO oo eo r-" oi' — ' tn" m" — ct 


orv, — r-oo — ootopocs 


oo tn en CD CM m CM to o r— 
















|§ i 






kn<T>oco"i f-iioen — t£i r-r-)^ooom c3tor-CNi<Ti r^oeTir-f' 


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tNJOotc^in ^£>f^u^r-l«^* orMinoou) eri^ooi— ■ {Jiooof-tn ropo — irtr- 




eD CM o oo Ol 


w — Cm ^ -» 


oo tn in — — 


r- . en 












lo' ^" 1^" en" iW oo — — to o (sj — oo fs 










tn" — " oo" in cm" 


a r^ m' en" 








1 


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to CM oo o tn 


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■w (si 00 to a 


CM ^ >— ■ CM ti 


evi oo Cm in « 


tn •* tvi r- PM 


m Cm Ol oo tn 


m to to pn CM 


p- O in Ol o 


in — 00 tn m 


m p~ o to 




■ 


5 






— o to C3 — 




<o 4» oo C3 m 


oo en CM r- m 


m tn r- to a 


Cm ^ in oo — 


9 9 oo ^ to 


<— — . in o en 


tn CM o m o 


m oo Cm m 








o" — ' r-" u-i at 


o tn' CM tn — 


to' tn" csT — a 


O oo' en — m 


oo -»■ en ^' in 


to' cm' in cm' m 


V rn en" r-' eg 


pn oo' oo" m" pn 


oo' Cm" m" cm" no" 


— en" ^' m" p-.' 










s 






— m (N. 




























O — rvj tn r- 






























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O (O ~ — t/ 




— oo « CM c 




in CM m Ol r- 


^ oo o incM 


r- en — oo en 




en o p- oo ^ 












rf» 




CM O en r-. to 






m <o ■«■ — O 








Cm M-. m lO tn 


en m Ol o Ol 








o « 




fx 


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— m" iri in" r- 






















p 




a 


to — rsi r— to 


^ « oo O r- 


O m — en o 


tn to CM en r- 


un oo oo M^ CI 


en en oo p- CM 




O -o <=> m CM 


p.. m P-. oo ij 


^ p~ c-M tn 








«o 


— _ — oo lO m 


O Cm CMCS.— 






to PP> ^ ^ to 




Ol m en en Cm 


— en Ol m m 














^ 






























M 








































































































1 




1 
1 


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E 






























■s 






o 
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C - 


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1 




1 


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1 


i 


1 


3 


1 


1 


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31 


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1 

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1 


c 
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1 
3 


1 

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c 

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i 


mil 


Ohio 

Oklahoma 
Oregon 
Pennsylvani, 

Rhode Islan 


South Cafoli 
South Dakol 
Tennessee 

Teias 
Utah 


Verrront 

Virginia 
Washington 
West Virgini 
Wisconsin 


Wyoming 
APO/FPO' 
Puerto Rico 
US citizen! 



Individual Returns/1973 • State and Regional Data 



151 



!i 

/ i 



if 

E a 



s - 
M 

ii 



i 

1 

B 

I 
I 

8 
I 






90 — '-■i? f^— r^CTiO — SiOoS OkO — ^f^ f^PO0O»ni» »^'Ii>i/io5?j i^p-Iii^i^ i^r-^i£r-^irt 
1^" CTi ro O ffi rr.' *\i \D ob O C>J <si ^ o — ' — " 00 Og i£> — • OO — gO r^ '»-' fW fW f«j (si f--' ffi ^ V o6 •— oo — i£i Cm' ^ CTi '■ 



O i/i r~.' «K)' M 



0^ oo lO ~ <T' — ■ {7» 









t ^4 oo <*j lO f^ CNi ^^ Csi ^/> **^ ^ r-* r** ^rt fvj o OO 



tOOO — f-OO— 'i^ 
- 0O_ <> lO m tN* — (SI 



3 O Wl (J^ i/l 



r^ ^^ *j^ <n ^ r 



"> u^ oo 91 C 



■>^ •fOOoOtC (stCT>— -or 
fO liJi/iOoOOi CO*- — — 



1ir>oo firo^iCQO (SI — OOOOIO (si— -r-. 
-iin(»^ — ^-^^m f--^35Sf^ Of^iO 



i^u^ 9>i,OiOO<^ O^ 



CT» O O 00 t£» fO " 

o 1^ o ^ »j^ f*^ ^ 

O oo oo r^ O — • f 

« r~. i£ (sj ni Qo ^ 

^ csi 00 m O O ^ 



CO vO OO ^ — 

•j-i <r< f^ ti OO 



— O — >/>— OO^iOf^c 



JO PO ^ 

_ _■>— oo",_.-.- _ 

ru> — ^^f O — (sjoO''~~ nur-.iBOC 

i" m' o" — ' — ' oi o" oo' — ' wr o (• 

-s 






4^oo»^(sir-. oOCTii^O 

I04fi.nvri — r>>009iOi — 

f-.p^<0>~ao '--f-~ooocsj 

— tn' i^' V f-i — ty' <»i -^ ^' 

00 — O«?>oi oo(sjLi-i(sim 



iO«/>«> tsj — — -o 



•r> Csi o o **> 



>oo^^^ ooiA^ 

(-10 — <"oaO i£><*»C 






■» 3 — «• " 



^^ ^^ *J^ ^\ iTJ */^ c 



ij ^ o i^ t/^ c 



i ^O rri ix> ^ lain- 



ao n CM p 



^ to ^ in iTt rotoroinro ^9i^9>iO 



^ >^ CSI 1^ 91 00 (SI 



;3s; 



i/i ^ m ^ — • ^ *-o oi (Si o OO li 
ldpooicsioo Ofcrt^mto f»)C 



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T O O O ^ 1^ ^ lO hfi If — * tf m m ^i^ 9* oo "^ '^ 

*^ k/^ i/^ r^ ^ (sj c>j^u^^^ 9ic^j^<fi£ CNOOOOi/^ 

nr^rorooo ^^t^^to^ (7>oo^>J^^T oo f^ •— ^^ 

-* kTJ i/l *t ^^ ^i^ — • oo u^ (Si (71 r<* ro O^ — 



'~1 — (sito lOirtcn^o 



-. (J> t£i ^ '^_ ^r ic — »^ <^ r~. csj r~.r~.moOO — m O 
t r~.' (si — ' i£)' rT> iri fri lo" _J _." oo" cm m o ■— ' c 

3 — — irt 0(SJ(Slt£>PO »-~'«*i/10OCSl 00(0^ 



t^ooo 9>(M-«ao- 









ui«0)00 r~.(sj — ^ 
cm' O (W f"-" ^ oo' ^(71 iW o 



,^0— (ACM'vTOO— ^^'~' 



- — ^ O rn <Ti P 
9 u^ 00 vO te '^_ ' 



iOp~.CTi — CM lomi/iinc 

oocsir~~ir)^ cooorsj^^ 
csjtofoO — ' Oipotoo^ 









O o^ ro OO - 



4 ^^ 9* ^ (Si (S» ^ ^ ^^ ^ 



lr~. CTiO^^fif^ O^^OOQO ^^Oi"— tO^^^ 

1— IfOCTlO'"- ^ — OOCMCSJ OOtCf^^CSj lOcsjoOU 

jf~~ CMC^oj^io m ij^ d t\, e\i ^ji~~tft£>i-~ m— .0014 

5 CT1 t/> CMCMCMOO ^^CM'~~^CM lO^OOCM^l ^0O<£V 



^ r>.o^iar»)csi VI — 000 — 

O tOOO-'OOlO ^T— Au-iv 

at ro («' o csj" (o IB o W m" o 

3 ^ "■ ™ _ o — — '^'^5 



">OOir-.oo ^ffcTl — lu 



r ^ li^ « m — u 

1 1/1 ^ iC fci^ f^ c 



'~<.D(st(OoO 0>/^^i — r~. OOOIJ^O 






'^-^-■Ok/^t© — -ij^i^^ ^^ r~~ n 
~m(cm^ CMiOtC(7ioO -'U 



S 3 



9itC0D(sj cncnoo — (sj 

- - CT> CM ^ ■^-' CM fci^ (*** (SJ iO 

O V «> Q — ■ 



r> a-| 10 O 00 k/^ - 



CTirsiOO— CSJ — (SiCTt*^ (7VCT> — I 

(nooorsi roCTir^w^ oi^cmc _ _. 

knkilCMCM F^oOViO'^ (^(sioom>^ (UOO^^ — 

irtcsi^Diri «' — OCMtO irt^Oiif^ — OOiii^ 

— - — -^-■-s.iaao ootfiooesiin top>>u-><0(2 



lA U> r~. tr> r~i LO tn 



CT> — CTi — 00 — ^(SllO^ 

(sj t£i i£> m csi o' "^ ^ "W 00 — — a 






Oi Cm (SI o 



m O (SI O rfi tO Q 



>j o> 0> CM oi "ir c 



\n r~- tr> csi ^ (si ^ f 






3 u~i ^ iO r^ <0 ^> u~> Li^ <sj 9k (^ 91 ^ If u~i fcO ^ CM 91 if if ^ If 91 u~i o k/^ *tf 

OtflQOCM — ilff-^O^— if^u-ioo9> c^^^tno (M9i9i^^ roifui — '^ 

t (W 00' tf O i/i 9> (SJ «r m tri o' C3 o to 91 — ' m" if if o m' — ' «" oo ■~~- if cd %n 

■•r~~oOCM ^^^ — 9»^f ^^^^h~*^ 9i9iCM^tr~. kO o^ 00 ki^ If If (SI CO 9* ro 



3 (o f^ If kn r 






30 r~.9i(»Ofcrt O^f— ■cn(» — i/^cmO^ — Wiifu 






«> If— ■CMf~.tf Of 



O CO — CT» 91 CO y 






—• a> <T< ify rr, o c 



i ^ ■!.— <-> o 






||i|i iiJll ri|i| s2li| filia api" ii=;g€ A%i% siisi 

s5=tS« oa«i — o ♦i*^^^ Sfvwa^ ^^^^^ -04,4,01 vvoioo £j^^w£ ao«i«: 



CU CJCJOObi. C^3 



£££^Z ZZZZZ ZZzzz £zzzz oooolS ui ^ i^ ,:! B 



f ££SS *<£ = 



6S ; „ 

« C »* m 
^ S E 2 



lis'* 

*2 2 3 {i 



152 



Individual Returns/1973 • State and Regional Data 



§1 



3 



09 

E 
o 
u 



E 
u 

■D 

is 



09 

vi 



09 

E _ 

o c 

u s 



E « 

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ra I 



E s 



lTi li^ ^ OO lO 






3 00 ^r o^ ^ CO u 



^ ^ ^^ ^ CNJ ^ fci^ C71 



j<3<^ lOcoooooD oia 



3tO0> ^rn^O voDP 



*) lO oo in fO OO u 
» O oo O ^ C 



ic o lo f^ f"" po fi 






OO (VI 2 oo 



^<.000<7^ 0O^^r*^hDu^ OO^rOf^ QOii 









3| 

E O 



§£ 



•J iO c^ OO O r^ ^4 ^ r^ ^ ^ ^ ^ (^ ^ 



CTi ^ fsi ^ iT) m 
O OO (£ OO k/> (O ^■ 
V V V W> (m' p-" 



S3 Si#25 

<n ^ OO ro f^ ^ 



3SS3 



3 to lO OO o a 



csjr9r~.B00 O— -tNiji — -ooou 

'-~-_«»^0O'--. iBOf~~r^ ^jii^iZiQ 

i/i (si o f~- ^ Ji ro O iTi O csj 1/1 ■ 



i£> W iT) O — ■' 00 W 0> « 



«e U9 O 



•J O Oi iT) f~~' ^ lO csi rn Oi — ' oj 
^ CT» ^ OO lO r^ c*i u^ CT> o C^ 



rv n) o r-- OO u 



S <Ti f»i c fo f- 









— — in ^ to — 
O ^ — — 



O ^ — OO 



-0101300 ^-.i— li 



sss 



5 0» ro »n f^ ^^ 00 f^ 00 ^ O 



I^ S c5 f-* 


i^^fS^S 


c^ r-- i^ 


s?z§s 


(-1 lO f^ CSI 


-sss 


m — ^ (71 cz> 


-^ ^ -> -M 


^ 91 a> 00 



= ss 



. — . - . . W lD S ^ Cm 



4 01 OO tD (SI r-- OO 
~ t£> O ^. 00 

00 to f^ ^ 
tS O) f^ CM 



dO OOfsi^ioO oOu^^OOi 



_a 



to OO (71 (7) i£ tn 



o> tO '^ r^ ^^ ^M o 



T — m 01 o — — 



O c*J O (7* 



SCSI 0> tO f^ 
irt ^ ^ ^ 



t 






atOf"- tocsioi^csi ^r~« — ^to 

00^ rnkDtooo— ■ moioo — f 

jmooCM 00 -^ ^ -~ r^i (TiOO^rc 

- O ^ f-- ^ O !--■' 00' 01 01 to f--" O C 
IC^^lO r^CMtOOOOl OOCMOO^C 

- oo_ pg o o m CT> ^ — _■ ^' ^ to - 
-" I--." 00' ai o ai at o o' o o o oi c 



■* (SI tO t/i (SI ^ ^^ r^ 
3tn^lO lO^OOO 

1 — 0> 01 OO to 



(« 01 ti-l to 

to OO OO 00 

O <7i (Ti' O 






.f-«OOit* 00O'~~tr)«' f»)0t/if*-0> OtsitOO u^(7)^^ 

.j^r^csriO^ 0^^9100 ^r^^ico (*o (*> i/i o> ^ to 00 (si ot 

B— .f»llOti^ — .(7if»lc»>0O i^i^-tO^F^ (SI to tOi/ltOOO 

1 to ^ ^ 00 to OO to " w' ^ o 06 to 



n i~~. oooto-^r^ i-^tJ 



^ft 



-— fsj oi (sj o ^ r>i m tO <0 <J^ (A CM f"-. m (SI rj 
r'~~op r~.r^ro«-oi r~.(siOO^ vrtOOOOtj 

-POO f-~in^f»iio ooi — — ~to (^^to'-'toc 



iO^ to(sitO(OQO tOto^oOO 



5 cm" o — 
^ tJ-> tJ-> to 



!33 :;;SS2 






» ; 



09 a 

•c - 

(0 



if 









— CS) O CO 00 






•H 0> O ti^ 01 CO to 00-^ O CM to ^k 00 1^ *■ 



^ tn 01 t/1 
— (O ^ O 



01 tj^icicooor^ ^(si^w« oio^ — Ji iO(s.{S( — • m — c 
^ 'VOiCMOOcsj csioioii/Sio ^coa'^(X) >0'9<^QQ ifior- 
w 9ioooi^''~~ ^^t/iaoto ij^tov'cv'^ dotfitoiiooo cyi'^c 



T tB 00 u> 00 o - 



T O (S( ^ ^ O 






3 ^r « 91 00 tr> •- ■ 



•O I — u-1 o uo u^ 



n^O 0'--0r-.— tOOi— OiCM ^ — ix> r^ 3f0./»0 
-CMO — QOOtsiOl OOU-ilOQCM OO^ «71tOPMf*> 

O 01 ^ t/1 CSI « to 10 ^ r- co' ^ W 



3I« (M CM 
S a> <e 



2;sl^ 



'i^ 



0» ""-^loo — u^ tOOiOit/^<si tj-i^t«<siO coi — 0O(SltJ^ ^p>jco"-~ 

(N (sjkj-t^^os to^r^'to— 00 — 00(000 ti-)Lr)io(sif-> c>j<x>^<o 

rt ^ — -Oioocn ootOi'ico PO^OOtO oo^^cmcm (OCScsito 

€•* — to (SI — t/1 00 (» — • CO — ■' to' (SI 01 oi "-"■ c>j ^ ad o tri o (W cm ^ 

»«» 00 — lOcsio o--io'~~oo (SI — potoo ^ocsioioi tn^io^ 

in tootncio or^oocMCo ooc^ctioicm tA**) - — 

»»* cm' --' c*j ^ r~^ o' ■— ■' *ti a6 csi tr> o> csi csi ^ cm" cm" 



■j^o to — <oo-- oc 









7~'"'~ 



O t/> tO 0^06 OiO^-tO^— fO^— o — 
O CO PO PO O" r-- CO f"-' f-- 00 tri tD 01 



P-. Oioo-'^ro oo^cmOiOi lO"- 






fO 00 c*^ m ^— CO ^ 

^ S ro di to — - 



JJH' 






oe 00 ^ to 



--Oico^to ^00 — -ffto oorMCMOOOi v*^9>CMao OtOO— • 

^ tO f*-- -** ^- CO to CM *o 00 r-<^OtOOitO i/l^— — ^ ^ — ■ r^ (*^ -_, 

OiOt/irOPO^ Oitci^T'^Wi CM(» — OOPO OOiO>OP^tC) *-■_•— 

— r~-to — <o ^i*)(sic>^ topotsitof"- i^oitii«rtr> — 






CM I — to to >/> 



si 



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s 

CD 

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09 
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09 



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j^'po OI"— -f^ — ^ ^tc 



T«-^T— •— ■ tr>01(Sj^.. _. 

t0Otj-i(7itO ^00i*--t001 ^lOtoOl^ 

-tOtocof~~ — — i^i — t^ 4rr~.(0^o> 

lO 10 p^ o' ^ co' (sj to' — ir> u 

DOItn-'OO t/l^'OCOC" 

-^ (71 lD tO C<J CM CSI o ^r C 






CO ^ CSI 01 00 — 



lot^ti-)^ to — oo^-' totM — 






- — I-- ^r-.^ — ^ m(n(^toc^ CMOPOooo in- 

- CM m tr> lO ^ ^ ^ t/> trt t/> t/^ (•! to 00 (*> (o — ^ 



(T) to to ea< 
(W Cti ai ci , , 
(n V mN r 
a> m tn m {{ 
cvirsin 



- O « 00 c- ■ 









OiOcsi tOCM — mci tocoto — • %n OJ 



J O to — O (71 P" 



StOtoO^^ 00101- 



o ro (O el 

(71 — to — 
to 01 ^. 



r 



fSial 



•^ ^ — ^poto Ol^PO^ 

5 ton — i-~cn PO*»r~.ii 



tOOO — ^PO f--0^»^CM 01CMOO(^ P-.0Ot/lC 

^ lO co" 00" to O to tsi' (SI (si (SI t/i cr> (X> — ' f~- 00' - 

— r^i-^OOO Oiro^tOOO tOvTtO^ 01"»-— C 

a0^rMOi(7i csicot^oipo (^ — r^oo i/ir^^j-f 

to 00 — 01 00 <0 »"- r-.' ^ 01 ^ to" — — ■ O — tn" a 



f^ O) to CM 1^ f- 



ir-.Po^ csjtsjco^O t/lOtOOiifi t/1^csi(si co — --01 

- — ^TO «OitOto— ^^tft^^ — cooo— r^OP*- — 

g_Mr._fl lAiCIOOOO^ 00>A_^CSI^ OtOtO(*> 00S0O_ 

3 o" — " 00' r-^ — " o" — " — ^ m o *c> co" ^" r-" _. 

.000001 CM-^tniO-" lAt/icM CN^eooi 

iintnco r^oi^'io^ -- OVton 



i5^ 



)"!-; 



5.E 

E e a 



>aocsi csioooooic 



TO ^ O O ti 



«0 (71 (r> CM 00 O 



4 01 (SI ^ •-■ O 01 01 CO tO f^ CM CO O ^— c 

^ ^ O to 01 (71 ^ 

lCI PO (^ 01 to ^ o 

ro' co' co' cm' tsT 01 o 



^ CM ^ to (SI ti*) 



- — ^ (71 






BOmto k/i^rootnt/i oioic 



r ^ (SI o ^ — - 



SSS! 



o o 
o — 



3 O 00000 



3000 00000 _,sj— ,-- 
3 o o o_ o_ o o o o ~ S2 C2 ^ 

<i' CO 4 u-i" to r-- 00 01" — ** ti* ti« V 



2 Ii 



MM**** ^^^e ♦^oo 

= 5^^ = = =2 CtO"S — 

= =»='=' soog =**•♦** 

fc«~~~~ _____ 0C3000 C30C?00 000". tAini/iv) 

.^SSSO 00000 00000 00000 C3000 CCCC 

«88S8 S8S8S §3°°-° SgSSg 8888 555 = 

c — csim^r Lr>tor--oo(7i —. — — — — — csiCMroici — CMtn— oioiftioi 

3b«w*4Ati« t«»v«ti*4^*>* *i*ti>»t>«ti«*i% *^t>«k«*i*tA ti«w««A*i« 0:0:0:0: 



C3 00000 

0000 g C3 o o o 00000 



»:9| 

S 6| 

' C 3 Sl 



'-'-CCCC CCCCC 133333 33333 ^,_,_,S 1/1^3 O 

-3 = 3= 33333 q^oOO OOOOO S S S => *« =" O C 

0000 OOOOO OOOOO sesee oooo r. SSSI 

«8§§8 88888 g3SS° SgSgg SSSS |S=-=' 



Individual Returns/1973 • State and Regional Data 



153 






iO try i 0^^ 'J 



1 %n -~ ij) ^ lO oo CO <7> ^ 0> •/"> rr\ a 






w 0^ IV c^ 9^ f*^ o^ V 



■> 00 f*> oo « 



1^1^^ oo — >A — O 



3 o ^ 00 o o - 






E « 



^ o> ^^ ti^ j^ 00 ^^ ^^ Qi ^ r*^ ^^ - 



























— r~. o Ou lO f^ r 






^ r~ ^ O O 
O en m lO O 






:S] 



0^l 



O — U) O u 



SO orsiin — r~. >-~{v."jooi/i 
r "ji ti^ — Oi m lt) «ii' i/S Qo lO od ^ — iri 






- ~ ^ O o 



?8 



roiA (00^00 — - 



lii^oo Ooooou^n 



T (Ni I « 1^ to O 









E E J 



^O i© ^ ^ f^ *^ »^ 



. — u-i to rn to li 



r (Nl O 1^ lO oo ^ 

J O fvi lO" rn rsi' ro 



O (Ji U3 >-- a 



■1 O O f-l ^ 



- tri CTi >- 



S«l 



301tJ%l — f-~ OOOU 



1 W — ^ i/l to o 



o >■-_ — — 



n0^l0^ OiO^v 






OCT^r^i csii-D'*^f*y t^O** 



SSi! 



j::: 



a s « 
a ~ ■" 









1^ 



j^ r~vO<X10^rO •nCMOOOOCM C4tO0O— -f 






'(or*) oo^oo-"-" 












1% oo «/^ to ^ ^ ^ 
3 (sj oo wi ^ in i/i 
- O r- o kn — 



"^ lO «n o^ 91 o> u 



— — — - O'n^Tii-lfSI OOP 















uO ^ 9i O^ lO 



O OC O OO 












Ousoo — ^f oorntOf 



3 s s 2 = 
3 "* s ~ -S 



O'^-O 000<~1 — <Ji u*)0»/l — — Of 



T — r^ ^ fsrf ^ ^- r^ f*j 9> *n ^ u~i ^r fs< o ^ O O 
1 ^ lO CNrf 9^ •— in — * 






5. e 
603 
5 • 



— O €71 "-^ us O 



30-000 00<J« — .r-.»~- ^O I lO 






sf fst rn O ^ 9> OD 









T 10 tvi 00 O fO C 



C7» O in <o 



|S 

o o S => — 

000. TZ*^ a 

OOOOC3 00000 000 *~^o 

0000 ooogo 00000 0000^ SS<=> oi'S^ 

r-im^u-i <0"^DOO^ — ' v****!^***^ v«ii*ti>«v*«« ._._._F w«0^ 

•*•'•***'* *i**i»fc»»ti*i« _^i_ ».»._ww ££S 000 

atojajajoj a>a>&>at4> t3T3-0'0'0 ■o'D'OTj'a ccc" ^^Oir> 

ST3-0-0W ■OT3'OT3'0 CCCCC CCCCC 333^ CiTl— — 

^CCCC CCCCC =3333 33333 „,^„S5 3MH»M» 

— 3333 33333 ,^„^^ ,^_,_,_._, 9SSc3 -"^"-""^ 

** _ CSOOCa^OOOOOOOOlT-irtulultn 

OOOC3 C30CPO0 CaSoOO OOOOC3 0C300 CCCC 

|8.88.8. 8.8.8.8.8. ||§§g gggli §88§ |||| 

3V*»**l**l* ■>*«»«>•%«•<» ^MM^M MV**>*W*«* Mw*W*M Q£ K Ql « 



00000 ooooS Soo "^-o 

o oooeso 00000 __o o~^F 

8000 goooo 00000 0000 o SS*^ oi'S^ 

0000 0000° z: 2: i: z :c S ?^^ S 2 S S u 5 §. c 3 5 

iCsirO'^in io'~-OOOi— • ti«*Av«v««A ti4w*v*k«v* ww — E **^S22 

§•.>-_>- w>.>-<~<.^ aj<L>«j4>a> a,ai4,4taj 'O^'^n £9^'^^ 

ttfoioiv vttittiAjaj tj-a-w-o-o ■o'O^T3-5 ccc° ■S"^in 

■^■W'O'O tJ-O-W'C'O CCCCC CZCCCC 333o Cin— — 

„ = = = ^ ^CCCC 33333 33333 __,„<5 3MW*M 

-3333 33333 OOOOO OOOOO S8S° ^ ^ ^ ^ 

C3000 OOOOC3 OOOOO OOQOO OOOO CCCC 

«8.8.88. 888.88 gSgSS SSSSo 88S8, 5225 



!. =ii 



154 



Individual Returns/1973 • State and Regional Data 



a 

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oO-^tOtOO (^^aOfMCM ioiOO(K>r~- C>^oO— 'O 

(si^TO«ffr-. aor-.^t0OO CTfOOtsif^^T oou-)romc 

■^" Oi o ta ^" ^ •-• f--." in' CM o (*i ro ^ cW c<>< in o^' ao~ ifi o^ 10 i^' to u 

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= = = = = = = iSSS 

3000 S25S<= «.««.« 

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3 o o o 00c 



0000 00000 

§888.8 8 8 888 



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22222 22222 ^^2 Be 

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=ja = 3= =■ = = = =0002 =•*•* 

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S ° °- S "^ '^- S *S S S s s «■ 8 5 5 3 S 

___-_ ^ — CSI<Sjrr>ii-) — (Si,/^.^ ""iiJ 



Individual Returns/1973 • State and Regional Data 



155 















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