BOSTOIM
PUBLIC
LIBRARY
STATISTICS
OF INCOME
1974
INDIVIDUAL
D
[TZi
ra^
Internal Revenue Service
Publication 79 (10-77)
Publication 79(10-77)
Stock No. 048004-0 1485-8
Library of Congress Card No. 61-37567
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 witfiheld, 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.
Suggested citation
Internal Revenue Service
Statistics of Income — 1974,
Income Tax Returns
Washington, D.C. 1977
Individual
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 Incofne Tax 'rleturns, 1975,
Preliminary (36 pp., 75(J)
Individual Income Tax Returns, 1973
(247 pp., $3.60)
ZIP Code Area Data, Individual Income
Tax Returns, 1969 (131 pp., $1.25)
Business Income Tax Returns, 1974
Preliminary (26 pp., 60e)
Business Income Tax Returns, 1974
(231 pp.)
Corporation Income Tax Returns, 1974,
Preliminary (18 pp., 450)
Corporation Income Tax Returns, 1972
248 pp., $4.00)
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)
Small Area Data from Individual Income
Tax Returns, 1972 (460 pp., $5.75)
Publications in preparation
Small Area Data from Individual Income
Tax Returns, 1974
Sales of Capital Assets Reported on
Individual Income Tax Returns, 1973
Business Income Tax Returns, 1975,
Preliminary
Corporation Income Tax Returns, 1975,
Preliminary
Fiduciary Income Tax Returns, 1974
Returns of Private Foundations Exempt
from Income Tax, 1974
International Income and Taxes, Domest
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
Corporation Income Tax Returns, 1973
STATISTICS
OF INCOME
197'
INDIYIDUAI
J
Department of the Treasury
Internal Revenue Service
Jerome Kurtz,
Commissioner
William E. Williams,
Deputy Commissioner
Anita F. Alpern,
Assistant Commissioner
(Planning and Research)
Statistics Division
Vito Natrella,
Director
Howie Wilson,
Assistant Director
Bennett R. Moss,
Chief, Planning and Review Staff
Robert A. Wilson,
Chief, Statistics of Income Branch
John P. Hiniker,
Chief, Projections and Special Studies
Branch
Fred Frishman,
Chief, IVIathematical Statistics Branch
Thomas M. Durkin,
Chief, Operations Branch
This report was prepared in
the Statistics of Income Branch by the Individual
Income Statistics Section under the direction
of Jack Blacksin.
The procedures for sampling, processng,
and reviewing the data were developed by
other branches of the Statistics Division.
Statistical abstracting of the data was
done by the Service Centers at Andover,
Massachusetts; Austin, Texas; Chamblee, Georgia
Covington, Kentucky; 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.
u
I
Department of the Treasury Internal Revenue Service / Washington, DC. 20224
Commissioner August 12, 1977
The Honorable W. Michael Blumenthal
Secretary of the Treasury
Washington, D.C. 20220
Dear Mr. Secretary:
As required by section 6108 of the Internal Revenue Code, we have prepared
for publication the complete report. Statistics of Income — 1974, Individual
Income Tax Returns. This report is based on a sample drawn from the 83.3 million
returns filed during calendar year 1975. The report presents annual estimates of
taxpayers' income, exemptions, deductions, and tax. Data for tax credits,
sources of income by State, nontaxable returns, returns of taxpayers age 65 or over
and the tax rebate effective for tax year 1974 are also shown. In addition, for the
first time since the 1969 report, this report provides information on returns with
Forms W-2 attached, including data classified by sex of taxpayer. Major classifiers
used are size of adjusted gross income, State of residence, and marital status
of taxpayers.
Sincerely,
Contents
Guide to
Basic Tables
Guide to Basic Tables, iv
Introduction, v
Requirements for Filing, v
Changes in Law, vi
Section 1
Returns Filed and Sources of
Income, 1
Section 2
Deductions and Exemptions, 85
Section 3
Tax Computation and Tax Rates, 119
Section 4
Taxpayers Age 65 or Over;
Retirement Income Credit, 165
Section 5
State and Regional Data, 179
Section 6
Explanation of Classifications and
Terms, 221
Section 7
Sources of the Data, Description of
the Sample and Limitations of the
Data, 235
Section 8
1974 Forms and Instructions, 241
Section 9
Index, 271
Section 1
Returns Filed and Sources of Income
Cumulated income and taxes (table 1.1), 6
Returns by marital status (tables 1.2, 1.3),
9,23
Sources of income (tables 1.4, 1.5), 24,30
Computation of adjusted gross income
(table 1.6), 35
Nontaxable returns (table 1.7), 42
Returns with salaries and wages (table 1.8),
43
Form 1040A returns (tables 1.9, 1.10), 48,
49
Size of selected source of income or loss:
Salaries and wages (table 1.11), 51
Business (tables 1.12, 1.13), 53,55
Farm (tables 1.14, 1.15), 56,58
Capital gains (tables 1.16, 1.17). 59,62
Dividends (table 1.18), 63
Interest (table 1.19), 66
Returns with income earned abroad (table
1.20), 69
Returns with Forms W-2 (tables 1.21, 1.22,
1.23, 1.24), 70,76,82,83
Returns with presidential election
campaign fund checkoff (table 1.25), 84
Section 2
Deductions and Exemptions
Itemized deductions:
Marital status (table 2.1), 89
Sources of income (table 2.2), 90
By type (table 2.3), 96
Size of total deductions (table 2.4), 97
Percent of adjusted gross income (table
2.5), 99
Medical and dental expenses (tables 2.6,
2.7), 102,104
Taxes paid deduction (tables 2.8, 2.9),
106,107
Interest paid deduction (tables 2.10,
2.11), 108,109
Contributions deduction (tables 2.12,
2.13), 110,111
Exemptions, by type (table 2.14), 112
Exemptions, by marital status (table 2.15),
117
Section 3
Tax Computation and Tax Rates
Type of tax computation (table 3.1), 126
Special income averaging tax computation
(table 3.2), 129
Standard income averaging tax
computation (table 3.3), 130
Maximum tax on earned income (tables
3.4,3.6), 131,133
Alternative tax computation (table 3.5), 1321
Sales of capital asset? (table 3.7), 135
Total income tax (tables 3.8, 3.9), 137,142
Income tax before credits (table 3.10), 148
Salaries and wages from Form W-2 (table
3.11), 149
Additional tax for tax preferences (table
3.12), 152
Tax payments (table 3.13), 153
Tax overpayment (table 3.14), 155
Tax due (table 3.15), 158
Tax rebate (tables 3.16, 3.17), 160,161
Tax generated by rate (table 3.18), 163
Section 4
Taxpayers Age 65 or Over;
Retirement Income Credit
Taxpayers age 65 or over (tables 4.1, 4.2,
4.3), 168,173,177
Retirement income credit (table 4.4), 178
Section 5
State and Regional Data
Selected sources of income (table 5.1), 181'
Itemized deductions (table 5.2), 186
Exemptions, by type (table 5.3), 188
Marital status, sex of taxpayer (table 5.4),
190
Size of adjusted gross income (table 5.5),
193
IV
Introduction
Requirements
for Filing
The data presented in this report are
estimates based on a stratified sample of
Individual income tax returns, selected
before audit, and represent coverage of
the 83.3 million Forms 1040 and 1040A
filed by the Nation's taxpayers for income
year 1974. Coverage of returns below the
income levels described under "Require-
ments for Filing" was 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. Revisions
to the Internal Revenue Code which
affected the comparability of some of the
data in this report with data presented for
previous years are described ■ under
"Changes in Law."
For tax year 1974. as for 1973, a return
had to be filed by:
(a) a single person under 65 with
gross income {defined as all income re-
ceived in the form of money, property,
and services, that was not, by law, ex-
pressly exempt from tax) of at least $2,050,
(b) a single person age 65 or older
with gross income of at least $2,800,
(c) a married couple, neither of whom
filed a separate return, with both spouses
under 65 and with a combined gross in-
come of at least $2,800,
(d) a married couple with one spouse
age 65 or older and with a combined gross
income of at least $3,550,
(e) a married couple with both
spouses age 65 or older and with a com-
bined gross income of at least $4,300,
(f) 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
gross income of $750 or more.
In addition, children claimed as de-
pendents 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, or capital
gains) and self-employed persons with
"self-employment income" of $400 or more
had to file in order to pay self-employment
tax.
Changes in Law
There were two major revisions to the
Internal Revenue Code which affected the
comparability of some of the data pre-
sented in this report with data presented
in previous years — the Employee Retire-
ment Income Security Act of 1974
(ERISA) and the Tax Reduction Act of
1975. In addition, a third change was con-
tained in Public Law 93-483, enacted in
October 1974.
The Employee Retirement Income Se-
curity Act of 1974 provided for compre-
hensive revisions to pension and employee
benefit rules. Primarily, it imposed addi-
tional requirements relating to the partici-
pation, vesting, and funding that had to be
met by pension plans in order to be quali-
fied under the Internal Revenue Code, gen-
erally for plan years beginning after Sep-
tember 2, 1974; changed the tax treatment
of lump-sum distributions from qualified
pension or retirement plans by excluding
a portion of the distribution from adjusted
gross income and taxing that amount sep-
arately, effective for taxable years begin-
ning after 1973; and increased the deduc-
tion permitted for contributions to a retire-
ment fund by self-employed individuals,
also effective for taxable years beginning
after 1973. In addition, the Act provided
for the establishment of "individual retire-
ment accounts" (IRA's) set up by persons
not covered under qualified or gavern-
mental pension plans, although this pro-
vision was not to take effect until calendar
year 1975. Descriptions of the items and
the data affected are given in section 1,
Returns Filed and Sources of Income;
section 3, Tax Computation and Tax Rates;
and section 6. Explanation of Classifica-
tions and Terms.
The Tax Reduction Act of 1975 provided
for lower taxation of individuals, although
most of its provisions were for tax years
beginning in 1975 and later. However, a
special refund for tax year 1974 was pro-
vided for, based on an individual taxpay-
er's 1974 tax liability. See section 3 for a
description of, and the data on, the tax
rebate for 1974.
The third change referred to above
allowed taxpayers to deduct, as an adjust-
ment to gross income, penalties paid for
the premature withdrawal of funds from
time savings accounts or deposits. Previ-
ously these amounts had been allowed
only as an itemized deduction from ad-
justed gross income, thus limiting the use
of the deduction to those taxpayers who
itemized their personal expenses. See also
section 1, Returns Filed and Sources of
Income, for a further discussion of this
adjustment to gross income.
VI
Section 1
Returns Filed
and Sources
of Income
Contents
Introduction, 1
Adjustments to gross income, 1
Data affected by tax law changes. 2
Pensions and annuities, 2
Tax computed by ttie Internal Revenue
Service, 3
Data from Form W-2, Wage and Tax
Statement, 4
Data classified by sex of taxpayer, 4
Text tables
1A Sources of income and selected tax
items, 1973 and 1974,2
IB Number- of returns by marital status
and size of adjusted gross income, 2
1C Returns w\U pensions and annuities,
by size of adjusted gross income, 3
ID Returns of taxpayers electing to tiave
their tax computed by the Internal
Revenue Service: selected sources of
income and tax items by size of ad-
justed gross income, 4
IE Returns with salaries and wages re-
ported on Form W-2: total and aver-
age salaries and wages, by marital
status and sex of taxpayer, 4
IF Salaries and wages, income tax with-
held, and excess social security tax
withheld reported on Forms 1040 and
Forms W-2, by size of adjusted gross
income, 5
Charts
1A Returns filed, 1965-1974, by size of
adjusted gross income, 3
IB Number of wage-earners by size of
salaries and wages reported on Form
W-2, for men and women, 5
Basic tables
1.1 Selected income and tax items by
size and accumulated size of ad-
justed gross income, 6
1.2 Adjusted gross income, total deduc-
tions, exemptions, and tax items by
marital status and sex of taxpayer
and by size of adjusted gross income,
9
1.3 Sources of Income by marital status,
23
1.4 All returns: sources of income, de-
ductions, and tax items by size of
adjusted gross income, 24
1.5 Joint returns: sources of income, de-
ductions, and tax items by size of
adjusted gross Income, 30
1.6 All returns: computation of adjusted
gross income, 35
1.7 Nontaxable returns: sources of in-
come, deductions, and tax Items by
size of adjusted gross Income, 42
1.8 Returns with salaries and wages:
sources of income, deductions, and
tax items by size of adjusted gross
Income, 43
1.9 Form 1040A returns: sources of in-
come and income tax after credits
by marital status, 48
1.10 Form 1040A returns: sources of in-
come, deductions, and tax items by
size of adjusted gross income, 49
1.11 Returns with salaries and wages by
size of salaries and wages and ad-
justed gross income, 51
1.12 Returns with business or profession
net profit by size of business or pro-
fession net profit and adjusted gross
income, 53
1.13 Returns with business or profession
net loss by size of business or pro-
fession net loss and adjusted gross
income, 55
1.14 Returns with farm net profit by size of
farm net profit and adjusted gross
Income, 56
1.15 Returns with farm net loss by size
of farm net loss and adjusted gross
Income, 58
1.16 Returns with net gain from sales of
capital assets by size of net capital
gain and adjusted gross income, 59
1.17 Returns with net loss from sales of
capital assets by size of net capital
loss and adjusted gross income, 62
1.18 Returns with domestic and foreign
dividends received by size of divi-
dends received and adjusted gross
income, 63
1.19 Returns with interest received by
size of interest received and adjusted
gross income, 66
1.20 Returns with income earned abroad:
se'ected items by size of adjusted
gross income, 69
1.21 Returns with Form W-2: adjusted
gross income, salaries and wages,
total deductions, exemptions, tax
items, and Form W-2 items, by size
of adjusted gross income, 70
1.22 Number of Forms W-2 filed by mari-
tal status and adjusted gross Income,
76
1.23 Joint returns with salaries and wages
on Form W-2: number of returns by
size of husband's and by size of
wife's salaries and wages, 82
1.24 Joint returns: husband's wages as a
percent of total Form W-2 wages by
size of adjusted gross income, 83
1.25 Returns with and without presiden-
tial campaign fund checkoff: re-
sponse boxes checked by marital
status and size of adjusted gross
Income, 84
Introduction
The data presented in this section cover
primarily the number of returns filed dur-
ing calendar year 1975 and the sources of
income, including the adjustments to gross
income, reported on these returns, classi-
fied by size of adjusted gross income.
Major characteristics, such as sources of
income and selected tax items, of the
returns filed for tax year 1974, compared
to 1973, are summarized in table 1A. Sum-
mary information on the number of returns
filed for 1974 compared to 1973 Is shown
in table IB, while additional data on the
number of returns filed for the 10-year
period 1965-74 are shown in chart 1A.
Special topics for which data are pre-
sented are nontaxable returns, returns of
taxpayers electing to have their tax com-
puted by the Internal Revenue Service, re-
turns of taxpayers filing Short Form
1040A. and returns of taxpayers reporting
tax-exempt income earned abroad. De-
tailed information from Form W-2, Wage
and Tax Statement, including data for male
and female taxpayers, is presented for the
first time since the 1969 complete report.
Adjustments to Gross Income
Adjustments to gross income included
ordinary and necessary expenses incurred
by businessmen and women and farmers In
the course of running a business, as well
as certain expenses of employees such as
moving or travel expenses. Sole pro-
prietorship expenses were reported on
Individual Returns/1 974 • Returns Filed and Sources of Income
Table lA.— Sources of Income and Selected Tax Items,
1973 and 1974
(All figures are estimates based on samples — number of
returns are in thousands, money amounts are in millions)
Number of returns, total.
(1)
Taxable
Nontaxable.
Adjusted gross income less deficit.
Sources of income:
Salaries and wages (gross)
Business or profession net profit less net loss
Farm net profit less net loss
Partnership net profit less net loss
Small Business Corporation net profit less net
loss
Sales of capital assets net gain less net loss.
Dividends in adjusted gross income
Interest received
Rent net income less net loss
Royalty net income less net loss
Estates and trusts net income less net loss
All other sources (net)^
Statutory adjustments^. . .
Taxable income
Total credits
Income tax after credits.
80,693
Increase or
decrease (-)
197A over 1973.
(2)
Additional tax for tax preferences.
Total income tax
Self-employment tax
Total tax liability^
64,267
67,335
16,425
16,005
827,148
905,523
687,179
758,629
38,102
39,047
7,228
4,996
11,160
11,013
2,136
2,577
16,671
13,470
18,734
20,888
32,174
39,543
3,763
3,811
1,160
1,620
2,019
2,332
17,488
20,701
10.665
13,103
511,929
573,606
1,493
1,615
107,901
123,465
182
143
108,084
123,607
3,011
3,289
111,175
127,003
(3)
3,068
-420
71
,450
945
-2
,232
-147
441
-3
,201
2
,154
7
,369
48
460
313
3
213
2
438
61
677
122
15
564
-39
15
523
278
15
828
Comprises income from pensions and annuities in adjusted gross Income, gains and losses
from sales of property other than capital assets. State Income tax refunds, alimony, and
other income or loss.
Comprises sick pay exclusion, moving expense deduction, employee business expense de-
duction, self-employed retirement deduction, and forfeited interest penalty.
JThe sum of total Income tax, self-employment tax, social security taxes on tip Income,
tax from recomputing prior-year investment credit, tax from recomputing prior-year Work
Incentive (WIN) credit, and "other" taxes.
NOTE: Detail may not add to total because of rounding.
Table IB.-Number of Returns by Marltol Status and Size of Adjusted Gross Income
lAll figures ate esdmates based on samples-data are in thousands!
Size of adjusted gross Income and marital status
All adj usted gross Income classes^
Joint returns of husbands and wives
Separate returns of husbands and wives
Returns of heads of households
Returns of surviving spouses
Returns of single persons
Under 55,000, total'
Joint returns of husbands and wives
Separate returns of husbands and wives
Returns of heads of households
Returns of surviving spouses
Returns of single persons
55,000 under 510,000, total
Joint returns of husbands and wives
Separate returns of husbands and wives
Returns of heads of households
Returns of surviving spouses
Returns of single persons
$10,000 under 515.000, total
Joint returns of husbands and wives
Separate returns of husbands and wives
Returns of heads of households
Returns of surviving spouses
Returns of single persons
515,000 or more, total
Joint returns of husbands and wives
Separate returns of husbands and wives
Returns of heads of households
Returns of surviving spouses
Returns of sin gle persons
Includes returns with no adjusted gross income.
NOTE: Detail may not add to total because of rounding.
80,693
43,645
2,339
4,532
182
29,995
27,038
5,019
1,153
1.607
100
19.158
20,582
10,251
836
2,023
13,450
265
661
15,926
85
241
Change ,
1973 to 1974
83,340
44,227
2.355
4,688
214
31,857
26,767
4,771
1,093
1,525
85
19,291
20,587
9,399
807
2,093
55
8,233
15,670
11,630
344
739
20,317
18,427
111
330
34
1.415
2,647
582
16
156
32
1.862
-271
-248
-60
-82
-15
133
-852
-29
-820
79
78
2,501
26
89
Schedules C and F (or, In the case of
partnerships or Small Business Corpora-
tions, electing to be faxed through their
shareholders, on the appropriate forms
filed by those entities), and are detailed in
the reports Statistics of Income — Business
Income Tax Returns and Statistics of
Income — Corporation Income Tax Returns.
Expenses of employees were reported
on Form 1040 and are shown in this re-
port as "statutory adjustments." These
adjustments were comprised of sick pay
exclusion, moving expense deduction, em-
ployee business expense deduction, self-
employed retirement deduction, and "for-
feited interest penalty." Public Law 93-483
allowed as a statutory adjustment the
Interest forfeited as a penalty for the
premature withdrawal of funds from a time
savings account (such as savings certifi-
cates) for tax year 1974, although the law
was retroactive to 1973.
Data Affected by Tax Law
Changes
Under the rules established by the Em-
ployee Retirement Income Security Act
of 1974, the ordinary income portion (in
contrast to the amount treated as long-
term capital gain) of the taxable amount
of a lump-sum distribution from a qualified
pension or retirement plan was afforded
special tax treatment by excluding it from
the taxpayer's adjusted gross income and
taxing this amount separately. This per-
mitted the ordinary income portion and
regular "taxable income" each to be taxed
at rates lower than that which would have
been applied had the two amounts been
combined. Thus, as a result of this Act,
the definition of adjusted gross income
changed and the data for it are not en-
tirely comparable with those for previous
years. As is shown in table 1.6, an esti-
mated $35.8 million reported as the ordi-
nary income portion of lump-sum distribu-
tions was excluded from adjusted gross
Income for 1974 as a result.
See also section 3 and section 6 for a
further discussion of lump-sum distribu-
tions and their tax treatment.
Pensions and Annuities
Pensions and annuities, as shown
throughout this report and summarized in
table 10, are divided Into three major
categories for the first time since the 1970
report: those which were fully taxable,
those which were partially taxable, and
those which were nontaxable. Amounts
received as pensions and annuities were
fully taxable if paid under a retirement
Individual Returns/1974 • Returns Filed and Sources of Income
Chart 1A
Returns
filed,
1965-1974,
by size
of
adjusted
gross
income
The number of returns
filed reflects, in part,
the changes in filing
requirements for 1970.
1971. and 1972.
Millions of returns
100
1965 1966 1967 1968 1969 1970 1971 1972 1973 1974
Table IC— Returns With Pensions and Annuities, by Size of Adjusted Gross Income
[Alt figures are esctmates based on samples-
-data are i
n thousands]
Total penslor
s and annuities
Pension and annuities
reported on schedule E
Number
of
returns
Amount
In adjusted
gross income
Number
of
returns
Amount
received
Excludable
portion
Size of adjusted gross income
Number
of
returns
Amount
Taxable
portion
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
4.770
1,395
1,526
779
1.070
18.674.A44
3,473,044
5,831,416
3,639,016
5,730.969
4.586
1,319
1,477
755
1.035
16,698,762
2,778.497
5,287,403
3.331.324
5.301.538
1,973
631
609
325
409
7.387.709
1,649.863
2.279,239
1,528,323
1,930.281
1.975.683
694.547
544,013
307,693
429,430
5.412.024
Under SS.OOo'
S5.000 under 510,000
SIO.OOO under 515.000
955.316
1,735,226
1,220,631
1,500,851
Pensions and annul
les reported on schedule E-continued
Other fully taxable
Pensions and
annuities re-
ported on Form 1040
Fully taxable
pensions and
annuities
Partially taxable
pensions and
annuities
Nontaxable
pensions and
annuities
Si2e of adjusted gross income
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Total'
Under SS.OOo'
55,000 under 510,000
510,000 under 515,000
1,034
313
331
191
199
3,529,835
573.104
1.096.231
844,325
1,016,174
715
231
217
103
164
3.009.840
744,259
967,920
562.177
735.484
224
88
60
30
46
848.033
332,500
215,089
121,821
178,624
2,992
802
984
490
716
11,286,739
1.823.181
3.552,177
2.110.693
3.800,687
Includes returns with no adjusted gross Income.
NOTE: Detail may not add to total because of rounding.
plan to which the employee had made no
contributions (i.e., financed solely by the
employer). If both the employer and the
employee had contributed to the retire-
ment plan, the amount received was par-
tially taxable: the nontaxable or excluded
portion was the amount attributable to the
employee's contribution, while the taxable
portion was that part paid by the em-
ployer. When a retired employee could
recover his or her payments to the plan
within 3 years, the payments received were
fully nontaxable until the employee's con-
tribution was recovered, after which time
the amounts were fully taxable. Fully tax-
able pensions were to be reported directly
on the line provided on page 2 of Form
1040. while the partially taxable pensions
were to be reported on Schedule E. Sup-
plemental Income Schedule, on which the
taxpayer indicated the full amount of the
pension as well as the taxable and non-
taxable portions.
Tax Computed by the
Internal Revenue Service
Table ID provides information on returns
of taxpayers electing to have their lax
computed by the Internal Revenue Service,
classified by size of adjusted gross income.
All taxpayers filing on Form 1040A were
eligible for this service. Form 1040 filers
were also eligible if they chose tho stand-
ard form of deduction and had an adjusted
gross income less than $20,000, comprised
only of salaries, wages, tips, dividends,
interest, or pensions and annuities. Tax-
payers entitled to a retirement income
credit and meeting the above conditions
were eligible as well.
In order to avail themselves of this serv-
ice, taxpayers needed only to file the ap-
propriate form, reporting their income,
exemptions, any credit for contributions to
candidates for public office, income tax
Individual Returns/1 974 • Returns Filed and Sources of Income
withheld, excess PICA tax withheld, and
1974 estimated tax payments. The Internal
Revenue Service then computed the
amount of income tax and sent the tax-
payer a check for any overpayment of tax
or mailed a bill for any balance of tax
due.
Data from Form W-2, Wage
and Tax Statement
Tabulations of data from Form W-2,
Wage and Tax Statement, are shown for
the first time since the 1969 report (see
tables IE, IF, and 1.21-1.24 in this section
as well as selected tables in sections 3
and 5). Employers issued Forms W-2 to
their employees to indicate:
(1) the amount of wages paid subject
to withholding for income tax, as well as
other employee compensation such as the
cost of life insurance premiums paid by
the employer;
(2) the amount of Federal, State, or
local income tax withheld;
(3) the amount of social security
(FICA) taxes withheld and the amount of
wages covered by social security.
Employees in turn were required to file
copies of this form with their tax returns
and to enter the amount of wages, other
compensation, and income tax withheld
on the returns.
Although approximately equal, the data
for salaries and wages, income tax with-
held, and social security taxes paid from
the return and the attached Form(s) W-2
were not entirely comparable, as is shown
in table IF. Salaries and wages as tabu-
lated from the Form 1040 included all
salaries and wages whether or not subject
to income tax withholding, except tax-
exempt salaries earned abroad. (The full
amount of salaries earned abroad may
have been reported on the Forms W-2 and
to that extent was included in the data for
Form W-2 salaries and wages.) This meant
that income such as director's fees, com-
missions, bonuses, excess reimbursement
for employee travel expenses, wages paid
to agricultural laborers, and wages paid
to household employees was included in
the amount of salaries and wages tabu-
lated from Form 1040 but excluded from
the amount tabulated from the Form W-2.
(Wages paid to agricultural laborers and
domestic workers were subject to with-
holding of social security taxes, however,
and are thus included in the FICA tax
data.) Income tax withheld was slightly
higher as reported on Form 1040 than on
Form W-2 because taxpayers were also
to include income tax withheld on pensions
and annuities (reported on Form W-2P) on
the Form 1040. On the other hand, the
amount of excess social security taxes
withheld was less as reported on Form
Table ID. -Returns of Taxpayers Electing to have Their Tax Computed by the Infernal
Revenue Service: Selected Sources of Income and Tax Items by Size of Adjusted
Gross Income
[All figures are estimates based on samples — data are In thoi.'sands]
Number
of
returns
Adjusted
gross
income
less
deficit
Salaries and wages
(gross)
Dividends
in adjusted
gross income
Interest
received
Size of adjusted gross income
Number
of
returns
Amount
ij umber
of
returns
Amount
Number
of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Total
699
492
122
60
24
2,900,433
844,211
887,899
736,193
432,130
682
475
122
60
24
2.879.344
828.979
886,443
734,052
429,870
14
(•)
(»)
(•)
6.478
(*)
(•)
(*)
87
62
20
(*)
13.841
8.748
3.375
(*)
Size of adjustea gross Income
Taxable
income
Income tax
before credits
Income tax
after credits
iTicorae tax
withheld
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
(9)
(10)
(U)
(12)
(13)
(14)
(15)
(16)
339
135
119
60
24
1,490,926
176,707
499,082
483,281
331,856
339
135
119
60
24
274,200
27,010
88,295
89,706
69,189
339
135
119
60
24
274,195
27,007
88,295
89,704
69,189
635
433
118
60
24
352.635
76.133
$5 000 under $10,000
104.643
102,636
69,223
Balance
due
Overpayment
refund
Tax
rebate
Size of adjusted gross income
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
(17)
(18)
(19)
(20)
(21)
(22)
73
16
30
15
12
12,611
2,525
4,034
2,348
3,704
573
426
91
4A
12
92,064
51,909
20,748
15,309
339
135
119
60
36.509
11,329
11,453
9,167
4,560
{*) Estimate Is not shown separately because of the small number of
However, the data are included in the appropriate totals.
NOTE: Detail may not add to total because of rounding.
sample returns on which it was based.
Table IE. — Returns With Salaries and Wages Reported on Form W-2:
Total and Average Salaries and Wages , by Marital Status and Sex of Taxpayer
(All figures are estimates based on samples — data are
in thousands)
1969
1974
Percentage incr
ease
Marital status and sex
Number
of
returns
Salaries
and wages
reported
on Form
W-2
Average
salaries
and wages
reported
on Form
W-2
(Dollars)
Number
of
returns
Salaries
and wages
reported
on Form
W-2
Average
salaries
and wages
reported
on Form
W~2
(Dollars)
Number
of
returns
Salaries
and wages
reported
on Form
W-2
Average
salaries
and wages
reported
on Form
W-2
(Dollars)
(1)
(2)
(3)
C)
(5)
(6)
(7)
(8)
(9)
66.701
37.544
35.659
19.193
29.157
16,048
13,108
492,389,227
385,004,721
319,197,087
65,807,986
107,384,506
61,565,587
45,818.919
7.382
10,254
8,951
3,428
3.683
3.836
3.495
73,776
38,978
36,557
21,497
34,797
18,459
16,338
742,005,222
559,136,495
456,793,677
102,342.818
182,868,728
103.994,208
78,874.519
10.057
14.344
12.495
4.760
5,255
5,633
4,827
10.6
3.8
2.5
12.0
19.3
15.0
24.6
50.7
45.2
43.1
55.5
70.3
68.9
72.1
36.2
Joint returns, total
39.9
39.6
38.9
Nonjoint returns, total..
42.7
46.8
38.1
NOTE: Detail may not add to total because of rounding.
1040 than on Form W-2 because taxpayers
may have failed to report (and claim as
a refund) the amounts to which they were
entitled. In addition to the reasons already
cited for the differences between the Form
1040 and Form W-2 data, the returns in
the Statistics of Income sample were
processed as they were originally filed, at
which time copies of all Forms W-2 may
not have been attached or may have been
illegible and thus not usable for statistical
purposes.
Data Classified by Sex of
Taxpayer
While the tax return does not specifically
call for an indication of the sex of taxpayer,
Individual Returns/ 1974 • Returns Filed and Sources of Income
Table IF. — Salaries and Wages, Income Tax Withheld, and Excess Social Security Tax
Withheld Reported on Forms 1040 and Forms W-2, by Size of Adjusted Gross Income
lAH ll^
ores art-
cStllT
ates
hns.-d
on samp
les~-daca are In thouHands]
income
Salaries and
wages
Income tax withheld
size of adjusted ^ross
Reported on
Fonn 1040
Reported on
Form W-2
Reported on
Form 1040
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
75,088
23,108
18,400
14,766
18,814
758,628,836
54.981.593
131.415.016
176,776.564
395.455.661
73.776
22,650
18,026
14,593
18,507
742,005,222
53,353,295
128,240,253
173,818,915
386,592.758
73,443
22,158
18,062
14,680
18,542
Under $5,000
6,049,121
68,451,793
In
come tax withheld — Continued
Excess social security tax withheld
Size of adjusted gross income
Repor
Form
ted on
U-2
Reported on
Form W-2P
Reported on
Form 1040
Reported on
Form W-2
Number
of
returns
Amount
Number
of
returns
Amou
nt
Number
of
returns
Amount
of
returns
Amount
(7)
(8)
(9)
(10)
(11)
(12)
(U)
(14)
Total
Under $5,000
$5,000 under $10,000
SIO.OOO under $15,000
72.449
21.876
17.721
1^,A94
18,158
115.653,751
5,9A8,9i8
17,122,503
25.163.834
67.418.465
1.238
163
286
268
502
782
35
137
175
433
,322
.341
.976
.579
,424
2,277
8
14
384
1 871
383,895
2,485
1,494
23,985
355 933
2,438
7
20
456
1 95S
390,178
2,249
2,359
26,275
359 294
Detail may not add Co total bei
se of rounding.
a determination was made for the sta-
tistics on the basis of evidence on the
return such as the taxpayer's title (l^r.,
Mrs., Ms., Miss), marital status (a joint
return indicated one male and one female
taxpayer), and the taxpayer's first name
(see tables IE, 1.2, 1.21, and 1.23 in this
section as well as selected tables in sec-
tions 3, 4, and 5). On the basis of this
information, returns were classified as re-
turns filed by individual men, individual
women, or as joint returns of married
couples. Generally, it was not possible to
attribute the sources of income and taxes
to each spouse since the law did not re-
quire taxpayers filing joint returns to do so.
(In the case of dividends in excess of
$400, joint return filers were required to
indicate ownership; however, no attempt
was made for the statistics to tabulate this
income by sex of taxpayer.) In the case of
joint returns, the attached Forms W-2 were
used to separate salaries and wages of
husbands and wives. Statistics for male
and female taxpayers with salaries and
wages for 1974 compared to 1969 are
summarized in table IE. Chart IB shows
the number of wage-earners by size of
salaries and wages reported on Form(s)
W-2 for men and women.
Chart 1B
Number of wage-earners by size of salaries and
wages reported on Form W-2, for men and women
Millions of wage-earners
25
I llVlen
Hi Women
Note: On joint returns, male and
female wage-earners are
counted separately.
Under $5,000 under
$5,000 810,000
Size of salaries and wages
Individual Retums/1 974 • Returns Filed and Sources of Income
Table 1.1 —Selected Income and Tax Iterfis, by Size and Accumulated Size of Adjusted Gross Income
samples — money amounts are In thousands of dolla
All
returns
Taxable
returns
Size and accumulated size of
Returns
Adjusted gross Income
less deficit
Returns
Adjusted gross income
less deficit
Number
Percent
of
total
Amount
Percent
of
total'
Average
(Dollars)
Number
Percent
of
total
Amount
Percent
°f 2
total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Size of Adjusted Gross Income
83,340,190
545,799
5,519,775
5,633,363
5,182,340
4,803,260
5,082,136
4.603,285
4,349.535
4.021.338
3,882,895
3.729.564
3.383.307
3.334.825
3.117,451
3.087,867
2,746.808
10,071.087
4,944,795
2,259,928
2,173,868
700,528
135,304
26,842
3,194
1.096
100. 0"
0.7
6.6
6.6
6.2
5.8
6.1
5.5
5.2
4.8
4.7
4.5
4.1
4.0
3.7
3.7
3.3
12.1
5.9
2.7
2.6
0.8
0.2
CI
{^)
905,523,261
-5,279,932
3,047.178
8,382,496
12,835.213
16,840,533
22.944,228
25,228,961
28,270.365
30,143,672
32,963.065
35.412,258
35,504,976
38,338,840
38,944,518
41,654,995
39,822,608
173,584,006
109,667,261
61,359.301
80,081,851
46,275,069
17,679,607
7,530,778
2,118,284
2,173,130
0.3
0.9
1.4
1.8
2.5
2.8
3.1
3.3
3.6
3.9
3.9
4.2
4.3
4.6
4.4
19.1
12.0
6.7
8.8
5.1
1.9
0.8
0.2
0.2
10,865
-9,673
552
1,488
2,477
3,506
4.515
5,481
6,500
7,496
8.489
9.495
10,494
11.497
12.493
13.49(]
14.498
17.236
22.178
27.151
36.838
66.057
130.666
280,560
663,207
1,982,783
67,334,767
1,957
12,058
122.108
3.399.598
3,781,107
4.403,404
4,263,670
4,148,755
3,900.283
3,798.731
3.677.181
3.347.018
3.309,040
3,097,293
3.075.024
2.737.158
10.045.570
4.932,505
2.254.047
2,164.929
697.861
134.582
26.646
3.158
1.084
100.0
0.2
5.0
5.6
6.5
6.3
6.2
5.8
5.6
5.5
5.0
4.9
4.6
4.6
4.1
14.9
7.3
3.3
3.2
1.0
0.2
:')
i')
880.384.457
-215.077
11.407
199.281
8. 511 ..673
13,292.372
19.916.373
23.379.100
26.973.745
29,236.528
32.243.025
34.918.432
35.124.193
38.041.409
38.693.891
41.481.534
39.684,133
173,154,844
109,404,735
61,196,963
79.741.595
46.098.154
17.583.713
7.473.312
2.093.304
2.145,768
.
CI
(')
1.0
1.5
2.3
2.7
3.1
3.3
3.7
4.0
4.0
4.3
4.4
4.7
4.5
19.7
S20,000 under S25.00O
12.4
7.0
9.1
5.2
2.0
0.8
0.2
0.2
Taxable returns — Continued
Taxable income
Income tax after credits
Tot
al income
tax*
Size and accumulated size of
adjusted gross Income
Amount
Percent
of
total
Number of
returns
Amount
Percent
of
total
Amount
Percent of —
i
Total
Taxable
Income
Adjusted
income
come tax
Dollars)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
Size of Adjusted Gross Income
572,423.301
1,902
45,580
1,505,699
4.554,141
8,570,302
11,276,862
14,128,736
16,207.828
18,762.942
20.557.440
21.121,312
22.935.123
23,898,988
26,016.322
25,465.887
115,588,110
77,340.994
44,567.122
60.212,683
36,442,460
14.127-7'i8
100.0
(')~
0.3
0.8
1.5
2.0
2.5
2.8
3.3
3.6
3.7
4.0
4.2
4.5
4.4
20.2
13.5
7.8
10.5
6.4
2.5
1.0
0.3
0.3
67,330,147
11,961
122.081
3,399,513
3,781,064
4,403,369
4,263,610
4,148,731
3,900,214
3,798,699
3,677,093
3,346,980
3,309,009
3,097,286
3,074,926
2,736,975
10,045,355
4,932,399
2,253,984
2,164,585
697,301
134,315
123,464,526
266
6,438
214,425
676,555
1,339.912
1,820.856
2.332.374
2.735.491
3.240.783
3.579.349
3.742,662
4.074.191
4.282.811
4.735.294
4.672,014
22,070.254
15,817,810
9,744.448
15.030,541
12,214,130
6,112.186
100.0
(^ t
0.2
0.5
1.1
1.5
1.9
2.2
2.6
2.9
3.0
3.3
3.5
3.8
3.8
17.9
12.8
7.9
12.2
9.9
5.0
123,607.102
15.868
497
6.562
214.879
676.923
1,340,224
1,821,211
2.332.525
2,735.774
3.241.367
3.579.597
3,743.099
4.074.491
4.283.017
4.735,710
4.672,221
22.072,128
15,819,546
9,745,424
15,038.646
12,232,077
6,135,707
100.0
'■V
(')
0.2
0.5
1.1
1.5
1.9
2.2
2.6
2.9
3.0
3.3
3.5
3.8
3.8
17.9
12.8
7.9
12.2
9.9
5.0
2.5
0.8
0.8
21.6
26.1
14.4
14.3
14.9
15.6
16.1
16.5
16.9
17.3
17.4
17.7
17.8
17.9
18.2
18.3
19.1
20.5
21.9
25.0
33.6
43.4
52.4
60.0
65.0
14.0
4.4
3.3
2.5
5.1
6.7
7.8
8.6
9.4
10.1
10.3
10.7
10.7
11.1
11.4
11.8
12.7
14.5
15.9
18.9
26.5
34.9
41.3
45.4
49.0
1,836
8,108
SI under $1,000
41
54
63
179
304
S5,000 under S6.000
427
562
701
853
S9.000 under $10,000
973
1,118
1,231
S12.000 under $13,000
1,383
1,540
SU.OOO under $15,000
$15,000 under $20.000
$20,000 under $25.000
1,707
2,197
3,207
4,324
6,946
$50,000 under $100,000
17,528
45,591
$200,000 under $500,000
$500,000 under $1,000.000
Si. 000, 000 or more
5,895
1.583
1.617
,153
,026
,431
26,
3,
1
525
104
068
3,062
932
1,026
349
803
584
2.5
0.8
0.8
3,089,355
949,671
1,050,583
115,941
300,719
969,173
Footnotes ac end of table.
Individual Returns/1974 • Returns Filed and Sources of Income
Table M —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued
[All figures are estljuaci-'s busud on vaiDplca — tnonty mnouiitb jrt In thounanOs of dull.jra]
Sice and accumulated size of
adjusted gross Incone
All returna
Taxable
returns
Returna
Adjusted groea Income
leaa deficit
Return
■
Adjusted gross Inc^e
less deficit
Percent
Percent
Average
(Dollara)
Percent
Percent
Number
of
Amount
of
Number
of
Amount
of ,
total
total
total
total
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
545,799
0.7
-5.279.932
-9,673
1.957
(')
-215,077
5.519.775
6.6
3.047.178
0.3
552
12.058
(')
11,407
(')
11.153.138
13.4
11.429.673
1.3
1,025
134.166
0.2
210,688
(')
16.335.478
19.6
24.264.886
2.7
1,485
3.533.764
5.2
8.722.361
1.0
21.138.738
25.4
41.105.419
4.5
1,945
7.314.871
10.9
22.014.733
2.5
26.220.874
31.5
64.049.647
7.0
2,443
11.718.275
17.4
41,931.106
4.8
30.824.159
37.0
89.278.608
9.8
2,896
15.981.945
23.7
65.310.206
7.4
35.173,694
42.2
117.548,973
12.9
3,342
20.130,700
29.9
92.283.951
10.5
39.195,032
47.0
147.692.645
16.2
3,768
24,030,983
35.7
121,520.479
13.8
43.077,927
51.7
180.655,710
19. 8
4,194
27.829.714
41.3
153,763.504
17.5
46.807.491
56.2
216.067,968
23.7
4,616
31.506.895
46.8
188.681.937
21.4
50.190,798
60.2
251.572,944
27.6
5,012
34.853.913
51.8
223.806.129
25.4
53,525,623
64.2
289.911,784
31.8
5,416
38,162,953
56.7
261.847.538
29.7
56,643,074
68.0
328,856,301
36.1
5,806
41,260,246
61.3
300.541.429
34.1
59,730,941
71.7
370,511,297
40.7
6,203
44,335,270
65.8
342.022.964
38.8
62,477.749
75.0
410,333.904
45.1
6.568
47,072,428
69.9
381.707.096
43.4
72,548,836
87.1
583,917,910
64.1
8.049
57,117.998
84.8
554.861.940
63.0
77.493,631
93.0
693,585.170
76.2
8.950
62,050,503
92.2
664,266.726
75.5
79,753.559
95.7
754.944.471
82.9
9,466
64,304.550
95.5
725.463.688
82.4
81.927.427
98.3
835.026.322
91.7
10,192
66,469.479
98.7
805.205.284
91.5
82,627.955
99.1
881.301.390
96.8
10,666
67.167,340
99.8
851.303.437
96.7
82.763.259
99.3
898.980.997
98.7
10,862
67.301.922
100.0
868.887.150
98.7
82.790.101
99.3
906.511.776
99.5
10.950
67.328.568
100.0
876.360.462
99.5
82.793,295
99.3
908.630.060
99.8
10.975
67.331.726
100.0
878.453.766
99.8
82,794,391
99.3
910.803.189
100.0
11,001
67.332.810
100.0
880.599,534
100.0
83.340.190
100.0
905.523.261
-
10,865
67.334.767
100.0
880,384,457
-
Cumulated frcm Smallest Size of
Adjusted Gross Income
No adjusted grosE Income ,■
SI under SI. 000
$1 under S2,000
SI under $3.000
SI under S^ . 000
$1 under S5.000
$1 under $6,000
$1 under 37.000
SI under $8,000
$1 under $9,000
$1 under $10,000
$1 under $11.000
SI under $12.000
SI under S13.000
$1 under $14,000
SI under $15.000
$1 under $20,000
SI under 525,000
SI under 530,000
SI under S50.000
SI under $100.000
51 under $200,000
SI under 5500,000
SI under 51,000,000
Returns with adjusted gross Income
All returns
Size and accumulated size of
adjusted gross Income
Taxable returns— Continued
Taxable income
Income tax after credits
Number of
returns
Percent
of
total
Total Income tax
Taxable
Income
Adjusted
gross
Average
Income tax
(Dollars)
Cumulated from Smallest Size of
Adjusted Cross Income
No adjusted gross Income
SI under SI. 000
51 under 52,000
51 under 53.000
SI under 54,000
$1 under $5,000
$1 under $6.000
SI under $7.000
51 under 58.000
SI under $9,000
SI under 510,000
$1 under Sll.OOO
SI under 512.000
51 under $13.000
51 under $14,000
SI under 515,000
$1 under 520,000
51 under S25, 000
51 under 530,000
$1 under 550,000
SI under 5100.000
SI under $200.000
51 under 5500. 000
SI under $1.000,000
Returns with adjusted gross income
All returns
Footnotes at end of Cable
1,902
47.482
1.553.182
6,107,323
14,677,624
25,954,487
40,083,223
56,291.051
75,053,993
95,611,433
116.732,745
139,667,868
163,566,355
189,583,177
215,049,064
330.637,174
407.978,168
452,545.290
512,757,973
549,200,433
563,327,691
569,222,844
570,805,870
572.423,301
572.423,301
(^1
0.3
4.5
7.0
9.8
13.9
16.7
20.4
24.4
28.6
33.1
37.6
57.8
71.3
79.1
89.6
95.9
99.4
99.7
100.0
11,961
134.042
3.533,555
7.314,619
11,717.988
15,981,598
20.130,329
24,030.543
27.829,242
31,506,335
34,853.315
38,162,324
41,259.610
44,334.536
47,071.511
57.116.866
62,049,265
64,303.249
66,467,834
67,165,135
67,299.450
67.325.975
67.329.079
67,330,147
266
6,704
221.129
897.684
2,237.596
4.058.452
6,390.826
9.126.317
12,367.100
15.946.449
19,689,112
23.763.303
28,046.114
32,781,408
37,453,422
59,523,676
75,341,486
85.085,934
100,116,474
112.330,604
118,442.790
121.505,139
122,437,942
123,464,526
1-)
0.2
5.2
7.4
10.0
15.9
19.2
26.6
30.3
81.1
91.0
99.2
100.0
67,330.147 123,464,526
15,868
497
7.058
221,938
898,861
2.239,084
4,060,295
6,392,820
9,128,594
12,369.961
15,949,557
19,692.656
23.767,147
28,050,164
32,785,874
37,458,095
59,530.223
75,349.769
85,095,192
100,133,838
112.365,916
118.501.622
121.590,978
122,540,648
123,591,231
123.607,102
{^)
(')
(^)
0.2
0.7
1.1
3.3
5.2
7.4
10.0
12.9
15.9
19
22
26.5
30.3
48.2
61.0
68.8
81.0
90.9
95.9
98.4
99.1
100.0
26.1
14.9
15.6
15.9
4.1
5.3
6.2
6.9
9.1
9.3
9.6
18.8
19
20.5
21.0
21.4
123
191
254
318
380
444
506
565
623
680
739
796
1,042
1,214
1,323
1,506
1,673
1.761
1,806
1.820
1.836
1.836
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.1 —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued
[All figures are estimates based on samples — money amounts are In thousands of dollars]
Size and accumulated size i
adjusted gross Income
All returns
Percent
of
total
Adjusted gross Incoi
less deficit
Average
(Dollars)
Taxable returns
Adjusted gross income
less deficit
Percent
total
Cumulated from Largest Size of
Adjusted Gross Income
SI, 000, 000 or more
$500, 000 or more
S200,000 or more
$100,000 or more
$50,000 or more
$30,000 or more
$25,000 or more
$20,000 or more
$15 , 000 or more
$14 , 000 or more
$13,000 or more
$12,000 or more
$11,000 or more
$10, 000 or more
$9,000 or more
$S,000 or more
$7 , 000 or more
$6,000 or more
$5,000 or more
$& , 000 or more
$3,000 or more
$2,000 or more
$1 , 000 or more
$ 1 or mor e
All returns
1,096
4,290
31,132
166,436
866,964
3,040,832
5,300,760
10,245,555
20,316,642
23,063,450
26,151,317
29,268,768
32,603.593
35,986,900
39,716.464
43,599,359
47.620.697
51.970.232
56.573.517
61.655.653
66.458.913
71.641.253
77.274.616
82,794,391
83,340,190
<')
(')
(')
0.2
1.0
3.6
6.4
12.3
24.4
27.7
35.1
39.1
57.1
62.4
67
74.0
79.7
86.0
92.7
99.3
2,173,130
4.291.414
11.822,192
29,501,799
75,776.868
155.858.718
217.218,019
326,885,
500,469,285
540,291,893
581,946,888
620,891,406
659,230,246
694,735,222
730,147,480
763,110,545
793,254,216
821,524,581
846,753.542
869,697,771
886.538.303
899.373,516
907.756.012
910.803.189
0.2
0.5
3.2
8.3
17.1
23.8
54.9
59.3
87.1
90.2
93.0
99.7
100.0
1,982.783
1.000.330
379,744
177.256
87.405
51.255
40.979
31.905
24.633
23.426
22.253
21.213
20.220
19,305
18,384
17,503
16,658
15,808
14,967
14 , 106
13,340
12.554
11.747
11.001
1.084
4.242
30.888
165.470
863.331
3,028.260
5.282.307
10.214,812
20,260,382
22,997,540
26,072.564
29.169.857
32.478.897
35.825.915
39.503.096
43,301,827
47,202,110
51,350,865
55,614,535
60,017,939
63,799,046
67,198,644
67,320,752
67.332.810
CI
(')
0.2
1.3
34.2
38.7
43.3
48.2
53.2
58.7
64.3
70.1
76.3
82.6
89.1
94.7
99.8
100.0
100.0
100.0 905.523.261
10.865 67.334.767
2.145.768
4.239.072
11.712.384
29,296.097
75,394,251
155,135,846
216,332,809
325.737.594
498.892.438
538.576.571
580.058.105
618.751.996
656,793,405
691,917,598
726,836,030
759,079,055
788,315,583
815,289,328
836,668,428
858,584,801
871,877,173
880,388,846
880,588.127
880,599.534
100.0 880.384.457
0.2
0.5
1.3
3.3
8.6
17.6
24.6
37.0
56.7
61.2
65.9
70.3
74.6
78.6
82.6
86.2
89.5
92.6
95.3
97.5
99.0
100.0
100.0
100.0
Size and accumulated size of
adjusted gross income
Taxable returns — Continued
Taxable incoi
Income tax after credits
Number of
returns
Total income tax
Taxable
income
Adjusted
gross
income
Average
income tax
(Dollars)
Cumulated from Largest Size of
Adjusted Gross Income
SI. 000. 000 or more
$500,000 or more
$200,000 or more
$100,000 or more
$50,000 or more:
$30,000 or more
$25,000 or more
S20, 000 or more
$15,000 or more
$14,000 or more
$13,000 or more
$12,000 or more
$11,000 or more
$10,000 or more
$9,000 or more
$8,000 or more
$7,000 or more
$6,000 or more
S5.000 or more
$4,000 or more
$3,000 or more
S2.000 or more
SI . 000 or more
$1 or more
All returns
1.617.431
3,200,457
9,095,610
23,222,868
59,665,328
119,878,011
164.445.133
241.786.127
357.374.237
382.840.124
408,856.446
432.755.433
455.690.556
476.811.868
497.369,308
516,132,250
532,340,078
546,468,814
557,745,677
566,315,978
570,870,119
572,375,819
572,421.399
572.423.301
572.423,301
0.6
1.6
4,1
20.9
28.7
42.2
62.4
66.9
71.4
75.6
79.6
83.3
86.9
90.2
93.0
95.5
97.4
98.9
99.7
100.0
100.0
100.0
100.0
1,068
4,172
30,697
165,012
862,313
3,026,898
5,280,882
10,213,281
20,258,636
22,995,611
26,070,537
29,167,823
32,476,832
35,823,812
39,500,905
43,299,604
47,199,818
51,348,549
55,612,159
60,015,528
63.796.592
67.196.105
67.318.186
67.330.147
67.330,147
1,026,584
1,959.387
5.021.735
11.133.921
23.348.051
38.378.592
48.123.040
63.940.850
86.011,104
90.683.117
95.418.412
99.701.223
103.775.414
107.518.076
111.097.425
114.338.208
117.073.700
119.406.073
121.226.930
122.566.842
123.243.397
123.457.822
123.464.260
123.464.526
123.464.526
9.0
18.9
31.1
39.0
51.8
69.7
73.4
77.3
80.8
84.1
87.1
90.0
99.3
99.8
100.0
100.0
100.0
100.0
1,050.583
2.000.254
5,089.609
11.225.316
23.457.393
38.496.039
48.241.463
64.061.009
86.133.136
90.805.357
95.541.068
99.824.084
103,898,575
107.641,674
111,221,271
114,462,637
117,198,411
119,530,936
121,352,147
122,692,371
123,369,294
123,584,173
123,590,735
123,591,231
123,607.102
19.0
31.1
39.0
51.8
69.7
73.5
77.3
80.8
84.1
87.1
90.0
96.7
98.2
99.3
100.0
100.0
100.0
65.0
62.5
56.0
32.1
29.3
26.5
24.1
23.7
23
23.1
22.8
22.6
22.4
22
22.0
21.9
21
21.7
21.6
21.6
21.6
21.6
21.6
16.9
16.5
16.1
15.8
15.6
15.3
15.1
14.9
14.7
14.1
14.0
969.173
471.536
164.776
67.839
27.171
12,712
9,133
6,271
4,251
3,948
3,664
3,422
3,199
3,005
2,816
2,643
2,483
2,328
2,182
2.044
1.934
1.839
1.836
1,836
1,836
Percents are baaed on total adjusted gross Income of $910,803,193 instead of adjusted gross Income less deficit of $905,523,261.
Percents are based on total adjusted gross income of $880,599,534 instead of adjusted gross income less deficit of $880,384,457.
^Less than 0.05 percent.
^Income tax after credits plus additional tax for tax preferences.
NOTE: Detail may not add to total because of rounding.
individual Returns/1974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and lax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income
lAli figures are eatltnntefl baaed on aamplca--money amounts arc Ln chousands ot dollarBl
Sl£e of adjusted gross income
Number of
returns
Adjusted
gross
Income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable income
Number of
returns
Income
tax after credits
Number of
returns
Total incoma tax
Number of
returoa
(2)
Alt returns, total ,
No adjusted gross Income
SI under $1,000
$1,000 under $2,000
$2,000 under S3. 000
$3,000 under $4,000
SA.OOO under S5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
S8,000 under $9,000
S9,000 under $10,000
$10,000 under $11,000
511,000 under S12,000
SU,000 under $13,000
$13,000 under $14,000
$14,000 under $13,000
515,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
550,000 under $100,000
5100,000 under 5200,000
$200,000 under 5500,000
5500,000 under 51,000,000.
$1,000,000 or more
Taxable returns, total
No adjusted gross Income.....
51 under 51,000
51,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
54,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under 58,000
$8,000 under $9,000
59,000 under 510,000
$10,000 under $11,000
$11,000 under $12,000
512,000 under 513,000
513,000 under 514,000
514,000 under 515,000
515,000 under 520,000
520,000 under 525,000
525,000 under 530,000
530,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under 5500,000
$500,000 under $1,000,000....
$1,000,000 or more
Total nontaxable returns
All returns, sumnary:
Returns under $5,000
Returns 55.000 under $10,000.
Returns $10,000 under $15,000
Returns 515,000 or more
83,340,190
545,799
5,519,775
5,633,363
5,182,340
4,803,260
5,082,136
4,603,285
4,349,535
4,021,338
3,882,895
3.729,564
3,383,307
3,334,825
3,117,451
3,087,867
2,746,808
10,071,087
4,944,795
2,259,928
2,173,868
700,528
135.304
26,842
3,194
1,096
67,334,767
1,957
12,058
122,108
3,399,598
3.781,107
4,403,404
4,263,670
4,14P,755
3,900,283
3,798,731
3,677,181
3,347,018
3,309,040
3,097,293
3,075,024
2,737,158
10,045,570
4,932,505
2,254,047
2,164,929
697,861
134,582
26.646
3.158
1,084
16,005,423
26.766.673
20,586,617
15,670,258
20,316,642
905,523,261
-5,279,932
3,047,178
8,382.496
12.835,213
16.840.533
22,944,228
25,228,961
28,270,365
30,143,672
32,963,065
35,412,258
35,504,976
38,338,840
38,944,518
41,654,995
39,822,608
173,584,006
109,667,261
61,359,301
80,081,851
46,275,069
17,679,607
7,530,778
2.118,284
2,173,130
880,384,457
-215,077
11,407
199,281
8,511,673
13,292,372
19,916.373
23,379.100
26,973,745
29,236,528
32,243,025
34,918,432
35,124.193
38.041.409
38,693,891
41,481,534
39,684,133
173,154,844
109,404,785
61,196,963
79,741,595
46,098,154
17,583,713
7,473,312
2,093,304
2,145.768
25,138.799
58,769,715
152,018,321
194,265,937
500.469.285
7,091,848
7,223,875
6.730,344
6.466,343
7.134,593
6,686,095
6,708,058
6,536,426
6,658,470
7,025,329
7,037,912
7,734,936
7,671,780
8,130,007
7,525,624
31,793,761
19,164,482
10,663,983
13,826,158
7,810,304
3,185,456
1,577,011
538,782
559,200
1,430
62,497
4,317,568
4,859,744
5,830,560
5,884,366
6,084,292
6.048,621
6,320,144
6,730,895
6,819,497
7,582,522
7,507,207
7,995,025
7,451,562
3l,591,530i
18,964,327
10,537,843
13,593,130
7,651,182
3,083,671
1,512,669
506,573
527,789
24,016,133
34,647,002
33,614,378
38,100.258
89,119,137
1,143,120
5,208,454
5,787,670
6,349,176
6,735,198
7,781,554
7,499,877
7,570,862
7,461,584
7,515,118
7,833,666
7,330,495
7,627,047
7,363,261
7,506,522
6,799,419
26,058,306
13,131,522
6,110,712
5,963,840
2,021,531
381,716
71,909
8,451
2,831
136,773,114
5,079
9,161
91,651
2,689,408
3.881,275
5,516,832
6,218,183
6,760,898
6,982,333
7.160,285
7,633,562
7,183,534
7,525,008
7,287,825
7,471,148
6,767,518
25,978,479
13,100,274
6,094,051
5.940,001
2,014,378
379,705
71.354
8.373
2,799
33,005,172
37,881,106
36,626,743
53,750,818
(♦)
124,363
3,426,656
3,838,667
4,458,151
4,315,622
4,189,859
3,921,695
3,824,064
3,689,939
3,363,070
3.322,963
3,106,000
3,079,450
2,741,707
10,062,946
4,938,445
2,256,506
2,169.652
698,442
134,599
26 , 584
3,127
1.074
67.328,500
(*>
122,061
3,399,513
3,778,783
4.403,369
4.263,624
4,148,736
3,900,214
3,798,705
3,677,097
3,346,998
3,309,012
3,097,289
3,074,932
2,736,975
10,045,441
4,932,469
2,254,000
2,164,699
697,462
134,396
26,551
3,120
1,073
377,042
11,859,798
19,941,179
15,613,190
20,291,375
<*)
46,406
1,514,428
4,599,229
8,616,050
11,351,559
14,201,677
16,269,677
18,862,751
20,617,484
21,184,622
22,998,907
23,938,297
26,044,641
25,502,476
115,764,788
77,414,082
44,619,304
60,336,553
36,481,640
14,139,764
5,897,895
1,584.128
1,617,474
572,423,301
(*)
45,580
1,505,699
4,554,141
8,570,302
11,276,862
14,128,736
16,207,828
18,762,942
20,557,440
21,121,312
22.935,123
23,898,988
26,016,322
25,465,887
115,588,110
77,340,994
44,567,122
60,212.683
36,442,460
14,127,258
5,895,153
1,583,026
1.617,431
1,182,433
14,778,015
81,303,149
119,668,943
357,855,629
(*)
122,081
3,399,513
3,781,064
4,403,369
4,263,610
4,148,731
3,900,214
3,798,699
3,677,093
3,346,980
3,309.009
3.097,286
3,074,926
2,736,975
10,045,355
4,932,399
2,253,984
2,164,585
697,301
134,315
26,525
3,104
1,068
67,330.147
(»)
122,081
3,399,513
3,781,064
4,403,369
4,263,610
4,148,731
3,900,214
3,798,699
3,677,093
3,346.980
3,309,009
3,097,286
3,074,926
2,736,975
10,045,355
4,932,399
2,253,984
;, 164. 585
697,301
134,315
26,525
3,104
1,068
11,717,988
19,788,347
15,565,176
20,258.636
123,464,526
<*)
6,438
214,425
676,555
1,339,912
1,820,856
2,332,374
2,735,491
3,240,783
3,579,349
3,742,662
4,074,191
4,282,811
4,735,294
4,672,014
22,070,254
15,817,810
9,744,448
15,030,541
12,214,130
6,112,186
3,062,349
932,803
1,026,584
123,464,526
(*)
6,438
214,425
676,555
1,339,912
1,820,856
2,332,374
2,735,491
3,240,783
3,579,349
3,742,662
4,074,191
4,282,811
4,735,294
4,672,014
22,070,254
15,817,810
9,744,448
15,030,541
12,214,130
6,112,186
3,062,349
932,803
1,026,584
2,237,596
13.708,853
21,506,973
86.011.104
67,334,767
1,957
12,058
122.108
3.399,598
3,781,107
4,403,404
4,263,670
4,148,755
3,900,283
3,798,731
3,677,181
3,347,018
3,309,040
3,097,293
3,075,024
2,737,158
10,045,570
4,932,505
2,254,047
2,164,929
697.861
134,582
26,646
3,158
1,084
67,334,767
1,957
12,058
122,108
3,399,598
3,781,107
4,403,404
4,263,670
4,148,755
3,900,283
3,798,731
3,677,181
3,347,018
3,309,040
3,097,293
3,075,024
2,737,158
10,045,570
4,932,505
2.254,047
2,164,929
697,861
134,582
26,646
3.158
1,084
11,720,232
19,788,620
15,565,533
20.260,382
15,868
497
6,562
214,879
676,923
1,340,224
1,821,211
2,332,525
2,735,774
3,241,367
3,579,597
3,743,099
4,074,491
4,283,017
4,735,710
4,672,221
22,072,128
15,819,546
9,745,424
15,038,646
12,232,077
6,135,707
3,089,355
949,671
1,050,583
15,868
497
6,562
214,879
676,923
1,340,224
1,821,211
2,332,525
2,735,774
3,241,367
3,579,597
3,743,099
4,074,491
4,283,017
4,735,710
4,672,221
22,072,128
15,819,546
9,745,424
15,038.646
12,232,077
6,135,707
3,089,355
949,671
1,050,583
2,254,953
13,710,473
21,508,538
86,133,136
Footnotes at end of table.
10
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are escLmaCes based on samples--money amounts are in thousands of dollars]
Size of adjusted gross Income
Joint returns of husbands and wives
Number of
returns
Adjusted
gross
income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable income
Number of
returns
Income
tax after credits
Number of
returns
Total income tax
Number of
returns
All returns, total.
No adjusted gross income.
SI under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$A,000 under $5,000
$5,000 under $6,000..,
$6,000 under $7,000..,
$7,000 under $8,000.. ,
$S,000 under $9,000..,
$9,000 under $10,000.,
510,000 under $11,000..,
$11,000 under $12,000..
S12.000 under $13,000..
$13,000 under SU.OOO..
$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 SI. 000, 000..
$1,000,000 or more
Taxable returns, total..
No adjusted gross income.
SI under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
55,000 under $6.000..
$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.,
5100,000 under $200.000.. ,.
$200,000 under 5500,000....
$500,000 under $1,000,000.,
$1 ,000 , 000 or more ,
Total nontaxable returns.
(12)
(19)
44,226.527
339,210
393,240
564,545
883,114
1,138.581
1,452,732
1,600.868
1,729,569
1,866,508
1,977,811
2,224,199
2,157,054
2,389,405
2,333.986
2,430,737
2.318,380
8,896,828
4,596,420
2,121,422
2,017,600
645.376
122.104
23,298
2,677
863
40,016,544
1,722
120
38,991
385.151
939,003
1.315,401
1,559,015
1,766,493
1,907,106
2,183,724
2,125.350
2,364,423
2,316,303
2,420.843
2,311,738
8,874,775
4,589,283
2.116,602
2,009,147
643.187
121.519
23,143
2.649
856
4,209.983
4,771.422
All returns, sutnnary:
Returns under $5,000
Returns 55,000 under $10,000 ■ - -.„
Returns $10,000 under $15,000 11 629562
Returns $15,000 or more 18*426' 588
83,291,513
-4,347,972
221,107
859,293
2,220,951
4.007,299
6,571,537
8,803,043
11.278,862
14.005,827
16,809,455
21,128.020
22,642,988
27,485,139
29,175,566
32,807,226
33,619,193
153,664.760
101,971,273
57,595,979
74,290,651
42.588,544
15,937,095
6,511,154
1,773,616
1.670,907
672,595,904
-192,105
111
112.073
1.388,753
4,281,272
7.244,553
10,174,395
13,258,021
16,205,358
20,745,215
22,309,905
27.196,789
28.955,818
32.673.502
33,523,979
153,295,288
101,814,289
57.461,791
73,971.034
42,443,714
15.859,465
6.465.649
1,754.566
1,652,449
10.695.610
9.532,215
72,025,207
145,730,112
456.003,980
133,810.819
526,471
768,143
1,219,197
1,663,551
2,236,951
2.635,678
2,923,514
3,297,621
3,748,026
4,450.636
4,705,545
5,716.426
5.906,954
6,509.697
6.438.366
28,474,969
17,766,148
10.042,313
12,755.726
7,082,411
2,781,585
1,320,017
433,392
407,462
50.975
510,300
1,301,814
1,949,552
2,444,161
2,928,488
3,471,760
4,254,103
4,546,342
5.569.724
5.779,165
6,419,015
6.404,793
28.311,956
17,671,947
9,948.915
12,541.532
6,951.263
2,698,975
1,268,590
408,658
386,789
7,990,946
6,414,313
17,055,475
29,277,009
81.064.022
917,296
993,503
1,397,163
2,216.910
2.882,033
3,808,594
4,154,931
4,629,563
5,058,187
5,349,076
6,103,538
5,920,819
6.576,569
6,380.874
6,719.113
6,301,140
24,602,501
12,687,392
5,934,880
5,758.629
1,940.380
361,778
66,532
7,664
2,499
108,072.452
4,745
58,493
682,611
2,043,453
3.063,385
3.898,474
4,634,620
5,022,160
5,920.425
5.780,773
6,475,568
6,308,795
6,688,072
6.273,864
24.526,445
12,665,098
5,919,737
5,735,341
1,933,965
360,007
66,044
7,595
2,474
12,215,500
25,295,295
31,898,515
51.362.255
42,601
409.671
984,646
1,357,132
1,597,041
1,785,313
1,927,280
2,194.024
2,140,895
2,377,933
2,324,417
2,425,117
2.316,077
8,890,320
4,594,048
2,118,984
2.013,664
643,667
121,541
23,087
2,621
846
38,939
382.828
938,968
1.315,355
1,559,002
1,766,454
1,907,082
2,183,670
2,125,330
2,364,395
2,316,299
2.420,751
2.311,555
8,874.656
4,589,251
2,116,560
2,008,946
642,860
121,375
23,059
2,616
846
280,128
1,436,918
8,860,790
11,584,439
18,408.778
3,544
212,286
967.699
2,281,301
3,894.237
5,742,732
7,778,988
10,617,984
12,044,409
15,213,169
16,903,244
19,594,385
20.881.533
100,612,944
71,531,642
41,645,261
55,815,747
33,597,402
12,816,077
5,138,506
1,342,184
1,265,400
438,948,889
3,007
198,506
937,326
2,231.927
3,831,932
5,695,191
7,711,764
10,573,918
11.982,941
15.152,742
16,867,986
19,567,376
20,846.156
100,460.034
71,477,997
41,595,044
55,697.743
33.567.916
12,805,718
5.136.643
1.341.622
1.265.400
951.783
1,183,529
30.315,243
84,636,739
323,765, 165
38,939
385,110
938,968
1,315.342
1,558,997
1,766,454
1,907,076
2,183,666
2,125,312
2,364,392
2,316,296
2,420,747
2,311,555
8,874,634
4.589,184
2,116,546
2,008,839
642,716
121,300
23,037
2,603
842
38,939
385,110
938,968
1,315,342
1,558,997
1,766,454
1,907,076
2,183,666
2,125,312
2,364,392
2,316,296
2,420.747
2,311,555
8,874,634
4,589,184
2,116,546
2,008,839
642,716
121,300
23,037
2,603
842
1,363,017
8,731.535
11,538,302
18,379,701
433
28 ,'126
132,194
320,240
563,714
860,887
1,208,679
1,691,756
1,966,858
2,524,361
2,866,146
3,403,279
3,694,368
18,726,498
14.397,527
8,974,381
13,697,047
11,115,329
5,470,795
2,632,797
781,579
793,954
95,850,948
433
2ti,126
132,194
320,240
567,714
860,887
1,208,679
1,691.756
1,966,858
2,524,361
2,866,146
3,403,279
3,694,368
18,726,498
14,397,527
8,974,381
13,697.047
11,115,329
5.470.795
2,632,797
781,579
793,954
160,752
4,645,276
14,455,012
76.589.906
40,016,544
1,722
120
38,991
385,151
939,003
1,315,401
1,559,015
1,766,493
1,907,106
2,183,724
2,125,350
2,364,423
2,316,303
2,420.843
2,311,738
8,874,775
4,589,283
2.116,602
2,009,147
643,187
121,519
23.143
2,649
856
40,016.544
1,722
120
38,991
385,151
939,003
1,315,401
1,559,015
1,766,493
1.907,106
2,183,724
2,125,350
2,364,423
2,316,303
2,420,843
2,311,7 38
8,874,775
4,589,283
2,116,602
2,009.147
643.187
121,519
23,143
2,649
856
1,364,987
8,731,739
11,538,657
18.381.161
(20)
95,971,270
13,359
302
747
28,385
132,505
320,580
563,816
861,097
1,209,258
1,691.918
1,967,295
2,524,661
2,866.352
3,403,686
3,694,575
18,728,034
14,399,089
8,975,229
13.704,220
11,130,513
5,491,166
2,655,807
794,622
814,054
95,971.270
13,359
302
747
28,385
132,505
320,580
563,816
861,097
1,209,258
1,691,918
1,967,295
2,524,661
2,866,352
3,403,686
3,694.575
18,728,034
14,399,089
8,975,229
13.704,220
11,130,513
5,491,166
2,655.807
794.622
814,054
175,298
4,646.669
14,456,567
_76,692.737_
Footnotes at end of table.
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.2 — Adfusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adiusted Gross Income— Continued
[All figures arc estliaaces baaed on 8ainpleB--money amounts are In thouaanda ot dollars)
11
sice of Adjusted groas Inca
Separate cetu
of huabands i
wives: Total
Number of
returns
Adjusted
groas
Income
Total
deductions
Exemptions
(Amount)
Taxable Income
Number of
returns
Incooie
tax after credits
Ntmiber of
returna
Total income tax
Number of
returns
(22)
(23)
(24)
(25)
(29)
All returns, total
No adjusted gross Income
$1 under $1,000
SI, 000 under 52,000
52,000 under $3,000
53,000 under 54,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under 57,000
57,000 under 58.000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
511,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
514,000 under $15,000
$15,000 under 520,000
$20,000 under 525,000
525,000 under $30,000
530,000 under 550,000
550,000 under $100,000
$100,000 under $200,000
5200,000 under 5500,000
5500,000 under 51,000,000
51,000,000 or more
Taxable returns, total
Ho adjusted gross Income
$1 under $1,000
51,000 under 52.000
52,000 under 53.000
53,000 under 54,000
54,000 under $5,000
55,000 under 56,000
56,000 under $7,000
$7,000 under $8,000
$6,000 under $9,000
59,000 under $10,000
$10,000 under 511,000
$11,000 under 512.000
$12,000 under 513,000
$13,000 under $14,000
$14,000 under $15,000
515,000 under $20,000
$20,000 under $25,000
$25,000 under 530,000
530,000 under $50,000
$50,000 under $100,000
5100,000 under 5200,000
5200.000 under 5500,000
5500,000 under 51.000,000
51,000,000 or mure
Total nontaxable returns
All returns, sumaary:
Returns under $5.000
Returns $5,000 under $10,000.
Returns 510.000 under $15,000
Returns 515.000 or more
2,355,106
30,157
179,717
234,341
197,704
227,504
223,966
194,492
172,016
178,593
152,455
109.161
119.989
95,017
56,454
37,398
34,944
74,688
19,764
5.133
8.599
2.136
587
220
44
27
(*)
(*)
107,248
139,963
188,195
202,020
188,300
168,914
170,871
150,172
106,878
119,691
94,987
56,379
37,398
34,944
74,658
18,821
5.128
8,517
2,034
551
211
1,093,389
806,717
343,802
111,198
15,048.220
-149,282
102,015
357,796
498,036
802.775
1.008.221
1.065.784
1,126.450
1.338,077
1.295,205
1,034,925
1,252,885
1,087.431
703.463
504.212
505,454
1,246,419
427,606
137,888
303,786
145,344
75,168
65,534
29,718
83,310
(*)
(*)
176,470
357,692
667,584
911,281
1,032.263
1,105,714
1,278.667
1,274.953
1.014,321
1,249,610
1,087,096
702,519
504,212
505,454
1,245.964
408,521
137,752
300.201
136,959
70,861
62,943
29,170
83,310
703.332
2.619,562
5,860,441
4,053,445
2,514,772
111.926
141.734
135.182
162.301
192,952
176,332
207.189
243.751
194.974
139.035
201.367
197.578
105.726
90,550
84,284
238,800
92,929
24,426
58,604
28.946
21,947
18,426
8,892
34,830
(*)
58,546
92,187
133,019
156,818
167,230
195,973
193,576
194,346
136,752
198,009
196,790
105,272
90,550
84,284
238,607
91,986
23,578
53,258
26,254
16,093
15,562
8,864
34.830
399,625
744,095
961,281
679,504
527,600
3,470,006
50,353
224,304
294,169
288,981
350,951
364,635
277.280
227,192
274.352
235.976
176,469
183,339
135,780
96,193
58,987
52,946
121,976
29,197
7,558
11,663
4,104
937
353
69
(•)
(•)
80,401
128,205
211,379
270,687
248,133
216,147
241,289
232,552
173,044
182,892
135,756
98,137
58,987
52,946
121,956
26,368
7,549
11.588
3,836
862
338
,573,594
,191,269
529,244
175,899
(♦)
109,530
140,077
188,801
202,169
188,325
169,181
170,871
152,455
109,161
119,691
94,987
56,454
37,398
34,944
74,684
19,764
5.125
8,510
2,098
552
211
1,878,728
(*)
107,246
139,933
188,195
202,020
188,300
168,908
170,871
150,172
106,878
119,691
94,987
56,379
37,398
34,944
74,654
18,821
5,124
8,510
2.034
551
210
643,407
789,993
343,474
111,015
(*)
40,349
137,975
324,095
484,204
616,929
692,243
643,822
664,255
719,421
868,710
754,548
499,544
354,675
368,225
885,693
305.480
106.648
235.399
112.828
53,916
47,439
20,757
48,440
9.329,025
(*)
39,523
137,803
323,186
483,776
616,900
691.602
843.822
848.055
704.525
668.710
754.548
499.110
354,675
368,225
885,455
290,167
106,626
235,399
106,870
53,907
47,223
20,238
56,812
986,863
3,736,671
2,845,702
1,816,600
(*)
107,246
139,933
186.195
202.020
188.300
168,908
170,871
150,172
106,878
119,691
94,987
56,379
37,398
34,944
74,654
18,818
5.124
8.509
2,032
550
209
1,878,720
(*)
107,248
139,933
188,195
202,020
188,300
168.908
170.871
150.172
106.876
119.691
94.967
56.379
37,398
34,944
74,654
18,818
5,124
8,509
2,032
550
209
640,226
785,129
343,399
109,966
(*>
5,563
20,222
50,133
78,600
104,570
121.479
153.434
159.546
137,497
174,404
156,097
105,335
77,589
82,656
206,018
76,625
32,290
83,789
47,179
28,546
29,035
13,198
33,211
1.979.271
(*)
5.583
20,222
50,133
78,600
104.570
121,479
153,434
159,546
137,497
174,404
156,097
105,335
77,569
82,856
206,018
78,625
32,290
83,789
47,179
28,546
29,035
13,198
33,211
154,574
676,526
596,280
551.691
(*)
(*)
107.248
139.963
188.195
202.020
188.300
168.914
170.871
150.172
106.878
119,691
94,987
56,379
37,398
34,944
74,658
18,821
5,128
8,517
2,034
551
211
43
27
1,878,812
(*)
(*)
107,248
139,963
188,195
202,020
188,300
168,914
170,871
150,172
106,878
119,691
94,987
56,379
37 , 398
34,944
74,658
18,821
5,128
8,517
2,034
551
211
640,288
785,135
343,399
109,990
(30)
(*)
(*)
5,583
20,313
50,133
78,600
104,570
121,529
153,434
159,546
137,497
174,404
156,097
105,335
77,589
82,856
206,090
78,671
32,393
83,966
47,662
28,751
29,321
13,629
34,498
1.982,938
(*)
(*)
5,583
20,313
50,133
78,600
104,570
121,529
153,434
159 ,546
137,497
174,404
156,097
105,335
77,589
82,856
206,090
78,671
32,393
83,966
47,662
28,751
29,321
13,629
34,498
155,101
676,576
596,280
554.982
Footnotes at end of table.
12
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Size of adjusted gross income
Separate returns of husbands and wives: Filed by men
Number of
returns
Adjusted
gross
income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable Income
Number of
returns
Income
tax after credlta
Number of
returns
Total Income tax
Number of
returns
(31)
(32)
All returns, total
No adjusted gross Income
SI under 51,000
SI, 000 under $2,000
52,000 under S3, 000
?3,000 under $4,000
$4,000 under 55,000
Sj,:00 under $6,000
56.000 under $7,000
$7,000 under $8,000
58,000 under $9,000
59.1J00 under $10,000
510.000 under 511,000
511,000 under 512,000
512,000 under 513,000
$13,000 under 514,000
S14.000 under 515,000
515,000 under 520,000
$20,000 under 525,000
525,000 under 530,000
530,000 under $50,000
550,000 under $100,000
Slot ,000 under $200,000
$201--. 000 under $500,000
5500,000 under 51,000,000
51.000,000 or more
Taxable returns, total.........
No adjusted gross income
51 under $1,000
$1,000 under 52,000
52,000 under $3,000
$3,000 under $4,000
$4,000 under 55,000
55.000 under $6,000
$(..000 under 57,000
57,000 under 58,000
58,000 under 59,000
59.000 under 510,000
SIO.OOO under 511,000
511.000 under $12,000
512.000 under 513,000
$13,000 under $14,000
514.000 under 515,000
511,000 under 520,000
520,000 under 525,000
525,000 under 530,000
530,000 under 550,000
550,000 under 5100,000
5100,000 under 5200,000
5200,000 under 5500,000
$500,000 under $1,000,000
Sl.000,000 or more
Tota; nontaxable returns
All tfeturns, summary:
Returns under $5,000
ketums $5,000 under $10,000.
Returns $10,000 under 515,000
Ri^tums 515,000 or more
Footnotes at end of table.
1,244,184
26,742
69,763
95,316
93,669
105,044
99,016
96.590
82,892
95,424
88,632
57,449
84,616
74,473
38,845
29,796
25,940
53,437
16,006
2,851
5,671
1,443
424
108
23
(•)
(•)
34,001
58.906
81,654
85,445
95,386
79,936
92,814
86,349
55,166
84,616
74,443
38,770
29,796
25,940
53,407
15,063
2,846
5,589
1,372
404
lOl
23
489,550
420,987
253,670
79,977
-126,964
43,662
150,002
234,438
373,765
447,824
526,486
541,118
712,265
752,196
546,551
882,356
851,531
484,795
401,605
376,764
891,319
348,199
76,733
196,961
97,601
54,805
30,992
15,056
50,273
), 598, 761
(*)
(*)
57,174
149,895
293,856
387,145
519,929
521,318
691,657
731,943
525,947
882,356
851,196
483,851
401,605
376,764
890,864
329,113
76,597
193,377
90,865
52,162
29,024
15,056
50,273
361,568
1,122,727
3,078,615
2,997,051
1,761,939
46,629
59,564
65,281
78,866
89,651
87,436
102,932
108,115
113,812
76,679
143,424
164,533
80,122
74,879
70,430
174,131
82,983
17,206
46,233
18,520
14,941
6,169
4,469
24,977
(*)
18,425
37,069
60,773
64,697
84,313
92,061
97,878
113,184
74,396
143,424
163,745
79,667
74,879
70,430
173,937
82,040
16,357
40,887
17,653
11,934
4,048
4,469
24,977
200,480
339,991
488,973
533,389
389,628
2,063,705
46,608
98,609
143,450
169,771
168,962
184,590
135,475
131,456
149,886
158,345
115,544
142,919
118,608
72,108
51,453
39,440
94,130
25,743
4,305
8,341
2,997
725
186
34
20
(*)
(*)
25,466
63,741
91,079
121,937
130,814
122,849
139,004
154,920
112,120
142,919
118,586
72,052
51,453
39,440
94,107
22,914
4,296
8,265
2,821
673
172
811,989
690,706
424,528
136,480
36,283
59,020
82,111
85,594
95,411
80,063
92,814
88,632
57,449
84,616
74.443
38,845
29,796
25,940
53,433
16,006
2,843
5,582
1,436
404
101
23
34,001
58,876
81,654
85,445
95,386
79,936
92,814
86,349
55,166
84,616
74,443
38.770
29,796
25,940
53,403
15,063
2,842
5,582
1,372
404
101
263,008
414,369
253,640
79.842
14,109
49,759
142,705
200,939
304,832
306,896
454,776
480,039
354,328
596,013
568,865
332,565
275,272
266,893
623,112
239,473
55,966
144,268
76,350
39,556
24,804
10,553
25,277
13,283
49,588
142,004
200,511
304,803
306,407
454,776
463,839
339,432
596,013
568,865
332,132
275,272
266,893
622,873
224,159
55,944
144,268
70,391
39,556
24,804
10,553
25,277
407,513
1,900,871
2,039,609
1,239,359
34,001
58,876
81,654
85, U5
95,386
79,936
92,814
86,349
55,166
84,616
74,443
38,770
29,796
25,940
53,403
15,060
2,842
5,581
1,371
403
100
23
34,001
58,876
81,654
85,445
95,386
79,936
92,814
86,349
55,166
84,616
74,443
38,770
29,796
25,940
53,403
15,060
2,842
5,581
1,371
403
100
259,976
409,651
253,565
78,797
1,887
7,252
22,053
32,448
51,620
53,599
82,397
86,213
65,288
118,753
116,597
69,831
59,702
59,618
142,934
60,583
16,466
49,853
30,535
20,811
15,357
6,900
17,267
1,887
7,252
22,053
32,448
51,620
53,599
82,397
86,213
63,288
118,753
116,597
69.831
59,702
59.618
142,934
60,583
16,466
49,853
30,535
20,811
15,357
6,900
17,267
63,640
339,117
424,501
360,707
(*)
<*)
34,001
58,906
81,654
85,445
95,386
79,936
92,814
86,349
55,166
84,616
74,443
38,770
29,796
25,940
53,407
15,063
2,846
5,589
1,372
404
101
23
1,002,069
(*)
(*)
34,001
58,906
81,654
85,445
95,386
79,936
92,814
86,349
55,166
84,616
74,443
38,770
29,796
25,940
53,407
15,063
2,846
5,589
1,372
404
101
23
260,034
409,651
253,565
78,819
(•)
(*>
1,887
7,343
22,053
32,448
51,620
53,599
82,397
86,213
63,288
118,753
116,597
69,831
59,702
59,618
143,006
60,628
16,570
50,031
30,784
20,976
15,460
7,280
18,533
1,191,028
<*)
(*)
1,887
7,343
22,053
32,448
51,620
53,599
82,397
86,213
65,288
118,753
116,597
69,831
59,702
59,618
143,006
60,628
16,570
50,031
30,784
20,976
15,4t.O
7,280
18,533
64,142
339,117
424,501
363,268
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
(All figures arc cstUnaccs baaed on B8niplea--moncy amounca are In thousands of dollars]
13
size of adjusted gross Income
Separate returna of husbands and wives: Filed by wonten
Number of
roturtia
Adjusted
gross
Income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable Income
Number of
returns
IncoiM
tax after credits
Number of
returns
Total lacoma tax
Number of
returna
<42)
(44)
(46)
All returns, total
No adjusted gross Income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$3,000 under $6,000
$6,000 under $7,000
$7,000 under 58,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total...
No adjusted gross Income
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 $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under SIOO.OOO
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Total nontaxable returns
All returns, sunsary:
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.
1,110,922
3,415
109,954
139,025
104,035
122,460
124,950
97,902
89,124
83,169
63,823
51,712
35,373
20,544
17,609
(*)
9,004
21,251
3,758
(*)
2,928
693
163
112
876,743
(')
(*)
73,247
81,057
106,541
116,575
92,914
88,978
78,057
63,823
51,712
35,075
20,544
17,609
(*)
9,004
21,251
3,758
(•)
2,928
662
147
110
20
603.839
385,730
90,132
31,221
-22,318
58,353
207,795
263,598
429,010
560,397
539,298
585,332
625,812
543,010
488,374
370,529
235,900
218,668
(*)
128,690
355,099
79,407
(*)
106,625
47,743
20,363
34,543
14,662
33,037
(*)
(*)
121,296
207,797
373,728
524,136
512,333
584,396
587,029
543,010
488,374
367,254
235,900
218,668
(•)
128,690
355,099
79,407
(*)
106,825
46,094
18,699
33,918
14,114
33,037
341,764
1,496,835
2,781,826
1,056,394
752,833
65,297
82,170
69,901
83,435
103,301
88,896
104,257
135,636
81,162
62,357
57,943
33,045
25,605
(»)
13,853
64,670
9,946
(*)
12,371
10,426
7,005
12,257
4,423
9,853
961,555
(•)
40,121
55,117
72,246
92,121
82,916
103,912
95,698
81,162
62,357
54,585
33,045
25,605
(*)
13.853
64,670
9,946
(*)
12,371
8,601
4,159
11,514
4,395
9,853
199,143
404.104
472.307
146,116
138,172
1.406,305
3.745
125.896
150.719
119,210
181.989
180,046
141.806
95,735
124,466
77,632
60,925
40.420
17.172
26,083
(*)
13,505
27,848
3.454
(•)
3.323
212
167
35
20
987,609
(*)
(«)
54,935
64,464
120,300
148,751
117,320
95.297
102,285
77,632
60,925
39,973
17,172
26,085
(•)
13,505
27,848
3,454
(*)
3.323
1.015
189
166
34
20
761,605
500,563
104.716
39.419
(♦)
73.247
81.057
106.690
116.575
92.914
89.118
78.057
63,823
51,712
35,075
20,544
17,609
(*)
9,004
21,251
3,758
(*)
2,928
662
148
110
21
13
876,732
(*)
73,247
81,057
106,541
116,575
92,914
88,972
78,057
63,823
51,712
35,075
20,544
17,609
(*)
9,004
21,251
3,758
(♦)
2,928
662
147
109
20
380,399
375,624
89,834
31,173
(*)
26,239
68,216
181,390
263,265
312,097
385,347
389,046
364,216
365,093
272,697
185,683
166,979
(*)
101,332
262.581
66,007
(*)
91.131
36 .478
14.360
22,634
10,204
23,164
(*)
26,239
88,216
181,182
283,265
312,097
385,194
389,046
384,216
365,093
272,697
185,683
166.979
(*)
101,332
262,581
66,007
(•)
91,131
36,478
14,351
22,418
9,685
23,164
(*)
579,350
1,835,800
806,093
577,241
(*)
73,247
81,057
106,541
116,575
92,914
88,972
78,057
63,823
51,712
35.075
20,544
17.609
(•)
9.004
21.251
3.758
(«)
2.928
661
147
109
20
13
(*)
73,247
81,057
106,541
116,575
92,914
88,972
78,057
63,823
51,712
35,075
20,544
17,609
(♦)
9,004
21,251
3,758
(*)
2,928
661
147
109
20
380,250
375,478
89,834
31,169
(♦)
3.696
12,970
28,060
46,152
52,950
67,880
71,037
73,333
72,209
55.651
39,500
35,504
<«)
23,238
63,084
18,042
(*)
33,935
16,644
7,736
13,678
6,298
15,944
791,306
(*)
3,696
12,970
28,080
46,152
52,950
67,880
71,037
73.333
72.209
55.651
39.500
35.504
(*)
23.238
63.084
18.042
(«)
33,935
16.644
7,736
13,678
6,298
15,944
90,934
337,409
171,779
191,184
876,743
(*)
(*)
73,247
81.057
106,541
116,575
92,914
88,978
78,057
63,823
51,712
35,075
20,544
17,609
(*)
9,004
21,251
3,758
(*)
2,928
662
147
110
20
13
876,743
(*)
(*)
73,247
81,057
106,541
116.575
92.914
88.978
78.057
63.823
51,712
35,075
20,544
17,609
(*)
9,004
21,251
3,758
(*)
2,928
662
147
110
380,254
375.484
89,834
31,171
791,911
(*)
(*)
3,696
12,970
28,080
46,152
52,950
67,930
71,037
73,333
72,209
55,651
39,500
35,504
(•)
23,238
63,084
18,042
(•)
33,935
16,879
7.775
13.861
6.349
15,966
791,911
(♦)
(*)
3,696
12.970
28,080
46,152
52,950
67,930
71.037
73.333
72.209
55.651
39,500
35,504
(*)
23,238
63,084
18,042
(*)
33,935
16,879
7,775
13,861
6,349
15,966
90,959
337.459
171,779
191,714
14
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are estlJnaCes based on 3ac)ples--money amounts are in thousands ot dollars]
Size of adjusted gross income
Returns of heads o£ households: Total
Number of
returns
Adjusted
gross
income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable income
Number of
returns
Income
tax after credits
Number of
returns
Total income tax
Number of
returns
<52)
(53)
All returns, total
No adjusted gross income
SI under SI, 000
$1,000 under S2,000
$2,000 under S3, 000
$3,000 under 54,000
$4,000 under S5,000
$5,000 under $6,000
Se.Onn under $7,000
$7,000 under Sfl.OOO
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross Income
SI under $1,000
SI, 000 under $2,000
$2,000 under S3, 000
S3, 000 under S4,000
$4,000 under $5,000
$5,000 under $6,000
S6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
S9,000 under $10,000
$10,000 under $11,000
$11,000 under S12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
S25,000 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 SI. 000, 000
$1,000,000 or more
Total nontaxable returns
All returns, summary:
Returns under 55,000
Returns $5,000 under $10,000.
Returns 510,000 under 515,000,
Returns 515,000 or more
Footnotes at end of table.
11,532
88,844
194,862
303,351
397,035
529,518
520.324
511.813
427,818
340,867
292,439
226,784
142,781
169,770
126,844
72,772
226,177
50,079
18,653
23,173
9,582
2.131
558
68,198
296,040
453,249
494,899
501,419
418,137
336,952
289,767
226,706
142,567
169,740
126,844
70,925
226,073
49,126
18,647
23,163
9,580
2,116
554
1,525,142
2,093,261
738,951
330,465
36,231,851
-101,372
46,260
302,561
759,259
1,421,857
2,399,701
2.858,066
3,309,922
3,209,229
2,876,396
2,770,043
2,379,299
1,644,411
2,114,608
1,706,373
1,052,622
3,835,477
1,106,115
515.493
849,402
629,217
281,303
159,743
52,335
53.531
34,321,262
-3,012
(•)
186,591
1,068,704
2,058,170
2,718,760
3,244,340
3,137.269
2,843,872
2,744,111
2,378,471
1.641,964
2,114,244
1,706,373
1,026,552
3,833,814
1,087,023
515,332
842,960
629,077
279,109
158,751
51,823
50,963
4,828,266
15,023,656
8.897,313
7,482,616
115,499
281,829
404,826
536,806
752,919
774,642
813,494
759,260
618,802
606,519
493,784
362,032
436,023
317,471
226,341
734.989
215,789
99,968
149,893
110,400
62,934
35,149
16,268
11,830
88,752
392,024
621,403
715,596
779,932
702,697
600,099
583,453
493,271
359,726
435,835
317.471
202,033
733,967
196,929
99,851
149,375
110,354
60,476
34,492
15,711
8,296
2,091,879
3,572,716
1,835,651
1,437,220
23,974
165,447
358,460
552,140
709,284
976,910
940,099
942,021
779,315
638,668
552,680
444,744
258,866
357,309
264,238
147,023
445,235
108,827
41,879
48.152
19,842
4,720
1,212
198
61
7,044,225
92
(*)
73,844
432,920
717.239
846,627
904,691
760,847
622,943
548,343
444,452
258,385
357.196
264,258
144,117
444,911
107,386
41,870
48,135
19,837
4,675
1.201
197
57
2,786,214
3,852,783
1,472,199
670,126
3,929,893
68,243
296,617
453,654
497,609
501,968
418,426
336,997
289,867
226,782
142,567
169,770
126,844
71,105
226,145
49,125
18,653
23,159
9.582
2,116
554
81
68,198
296,040
453,249
494,899
501,419
418,137
336,952
289,767
226,706
142,567
169,740
126,844
70,925
226,072
49,125
18,647
23,159
9,560
2,116
552
81
28
818,514
2,044,867
737,068
329,444
24,036
244,063
719,792
1,159,802
1,560,724
1,674,719
1,620,971
1,612,785
1,440,797
1,023,853
1,321,277
1,124,644
681,325
2,655,490
782,762
373,646
651,672
498,975
213,958
123,505
35,916
42,654
19,578,710
23,996
243,761
719,528
1,156,537
1,559,717
1,673,725
1,620,831
1,612,315
1,440,748
1,023,853
1,321,213
1,124,644
680,402
2,654,945
782,762
373,611
651,672
498,886
213,958
123,079
35,916
42,611
8,658
987,890
7,629,002
5,591,897
5,378,576
3,924,788
68,198
296,040
453.249
494,899
501,419
418,137
336,952
289,767
226,706
142,567
169,740
126,842
70,925
226,072
49,125
18,647
23,159
9,568
2,116
552
68,198
296,040
453,249
494,899
501,419
418.137
336.952
289,767
226,706
142,567
169,740
126,842
70,925
226,072
49,125
18,647
23,159
9,568
2,116
552
817,487
2,041,174
736,780
329.347
3,360
34,623
107,610
181,382
251,880
277,481
275,461
279,773
255,662
186,220
244,145
213,039
131,016
536,496
172,125
84,161
178,180
169,688
96,192
63,712
21,340
26,426
3,360
34,623
107,610
181,382
251,880
277. 4S1
275.461
279.773
255,662
186,220
244,145
213,039
131,016
536,496
172,125
84,161
178,180
169,688
96,192
63,712
21,340
26,426
145,593
1,265,977
1,030,081
1.348.319
66,198
296,040
453,249
494,899
501,419
418,137
336,952
269,767
226,706
142,567
169,740
126,844
70,925
226,073
49,126
18,647
23,163
9,580
2,116
554
81
3.924,857
45
68,198
296,040
453,249
494,899
501,419
418,137
336,952
289,767
226,706
142,567
169,740
126,844
70,925
226,073
49,126
18,647
23,163
9,580
2,116
554
817,487
2,041,174
736,782
329,368
(60)
3,793,844
204
<♦)
3,360
34,623
107,610
181,362
251,880
277,481
275,461
279,773
255,662
186,220
244,145
213,049
131,016
536,497
172,236
84,161
178,453
170,527
96,757
64,569
21,923
26,854
3,793,844
204
3,360
34,623
107,610
181,382
251,860
277,481
275,461
279,773
255,662
166,220
244, 145
213,049
131,016
536,497
172,236
84,161
178,453
170,527
96,757
64,569
21,923
26,854
145,797
1,265,977
1,030,091
1,351,976
Individual Returns/ 1 974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are estimates based on aanples- -money amounts arc In thousonda of dollara]
IS
Returns o£ heada o£ households: Filed by i
Size of adjusted gross Income
Number of
retum-i
A'ljuated
gross
Income
deficit
Tocal
deductions
Exemptlona
(Amount)
Taxable Income
Number of
returns
Income
tax after credits
Nuonber of
returns
Total Income tax
Number of
returns
(62)
All returns, total
No adjusted gross Income
$1 under $1,000
SI, 000 under $2,000
$2,000 under $3,000
$3,000 under $6,000
$4,000 under $S.000
$5,000 under $6,000
56,000 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 515,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under 530,000
530,000 under 550,000
$50,000 under $100,000
5100,000 under $200,000
$200,000 under 5500,000
5500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross income.,..,
$1 under $1,000
$1,000 under 52,000
$2,000 under $3,000
$3,000 under 54,000
$4,000 under $5,000
55,000 under 56,000
56,000 under $7,000
57,000 under 58,000
$8,000 under 59,000
$9,000 under $10,000
510,000 under 511,000
$11,000 under 512,000
$12,000 under $13,000
$13,000 under $14,000
514,000 under 515,000
$15,000 under $20,000
520,000 under $25,000
525,000 under $30,000
530,000 under $50,000
$50,000 under 5100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Total nontaxable returns
All returns, sueiDary;
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.
4,438
14,011
35,069
66,114
78,954
138,419
101,762
129,709
107,000
104,991
103,214
70,543
55,222
72,033
64,496
48,608
144,391
32,913
14,734
16,617
6,262
1,315
324
1,257,830
(*)
13,604
59,979
123,764
95,532
126,668
104,552
104,946
102,825
70,465
55,008
72,003
64,496
48,427
144,312
31,960
14,728
16,607
6,260
1,300
320
337,005
546,676
310,902
216,616
-66,781
5,356
54,011
161,619
279,990
625,119
561,723
843,017
600,612
888, XO
979,625
739,755
637,424
899,292
869,363
702,704
2,461,938
724,567
406,196
606,105
407,325
174,257
92,016
27,405
28,931
13,550,271
(*)
35,737
213,626
559,157
527,361
823,784
783,255
887,619
975,920
738,927
634,977
898,928
869,363
700,028
2,460,668
705,475
406,034
605,662
407 , 185
172,063
91,025
27,405
27,739
359,298
1,059,314
4,072,976
3,848,539
4,928,739
2,982,169
18,142
46,291
85,416
106,108
189,981
137,796
192,304
179.636
166,229
183,532
139,280
142,101
172,527
154,227
130,767
457,377
145,855
82,782
99,927
77,188
39,136
21,099
8,339
6,129
17,685
80,428
167,557
129,093
186,963
162.386
165,880
180,460
138,767
139,795
172,340
154,227
129,406
456,877
126,996
82,665
99,409
77,141
36,679
20,442
8,339
4,982
243,650
445,937
859,497
738,903
937,633
2,777,772
8,399
20,865
62,109
132,953
136,702
235,053
179,056
244,338
211,123
204,650
208,274
140,467
110,524
163,818
135,335
93,344
304,659
77,609
34,913
35,463
14,028
3,212
728
112
2,394,636
(*)
12,248
84,017
180,186
155,479
230,442
209,144
204,582
207.362
140,175
110,042
163,705
135,335
92,938
304,372
76,169
34,904
33,4ib
14,023
3,167
717
112
616,061
1,047,440
643,488
470,762
1,261,880
13,604
60,158
124,007
98,009
127,217
104,692
104,961
102,925
70,541
55,008
72,033
64,496
48,607
144,384
31,959
14,734
16,603
6,262
1,300
320
13,604
59,979
123,764
95,532
126,668
104,552
104,946
102,825
70,465
55,008
72,003
64,496
48,427
144,311
31,959
14,726
16,603
6,260
1,300
318
42
197,769
537,604
310,685
215,622
5,803
49,347
211,520
245,851
407,386
412,330
517,162
568,569
460,034
385,140
562,947
579,601
478,606
1,699,972
502,365
268,501
471,029
316,109
132,217
70,312
18,954
22,764
5,803
49,181
211,413
242,789
406,379
411,725
517,157
586,099
459,985
385,140
562,683
579,801
477,684
1,699,427
502,365
288,465
471,029
316,021
132,217
69,887
16,954
22,721
7,599
266,671
2.171.298
2,466,529
3,522,224
13,604
59,979
123,764
95,532
126,668
104,552
104,946
102,825
70,465
55,008
72,003
64,494
46,427
144,311
31,959
14,726
16,603
6,248
1,300
318
13,604
59,979
123,764
95,532
126,668
104,552
104,946
102,825
70,465
55,006
72,003
64,494
48,427
144,311
31,959
14,726
16,603
6,248
1,300
318
197,347
534,523
310,397
215,525
610
7,082
31,850
36,259
65,664
67,596
86,197
102,067
61,671
69,757
103,775
109,730
92,584
342,892
110,030
66,020
130,106
106,426
58,484
34,415
10,760
13,519
7,082
31,850
38,259
65,864
67,596
88,197
102,067
81,671
69,757
103,775
109,730
92,584
342,892
110,030
66,020
130,106
106,426
58,484
34,415
10,760
13,519
39,742
362,002
457,516
672.653
1,257,830
(•)
13,604
59,979
123.764
95,532
126,668
104,532
104,946
102,825
70,465
55,008
72,003
64,496
48,427
144,312
31,960
14,728
16,607
6,260
1,300
320
1,257,830
(*)
13,604
59,979
123,764
95,532
126,668
104,552
104,946
102,825
70,465
55,008
72,003
64,496
48,427
144,312
31,960
14,726
16,607
6,260
1,300
320
197,362
534,523
310,399
215,546
1,734,484
(*)
810
7,082
31,850
38,259
65,884
67,596
88,197
102,067
81,671
69,757
103,775
109,739
92,584
342,693
110,040
66,020
130,379
106,949
56,888
34,999
11,223
13,721
1,734,484
(•)
810
7,082
31,850
38,259
65,864
67,596
88,197
102.067
81,671
69,757
103,775
109,739
92,584
342,893
110.040
66,020
130,379
106,949
58,888
34,999
11,223
13,721
39,844
362,002
457,526
875,112
16
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are escimates based on aHmples--money amounta are In thousands of dollars]
Size of adjusted gross Income
Returns of heads of households; Filed by women
Number (
return!
Adjusted
gross
less
deficit
Total
deduction
Exanptlons
(Amount)
Taxable income
Number of
returns
Income
after credits
Number of
returns
Total Income tax
Number of
returns
(72)
All returns, total
No adjusted gross income
SI under §1,000
$1,000 under 32,000
52,000 under $3,000
$3,000 under $4,000
$A,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$6,000 under $9,000
$9,000 under $10,000
$10,000 under $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
5200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross income
$1 under 51,000
$1,000 under $2.000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
510,000 under $11,000
511,000 under $12,000
$12,000 under $13,000
513,000 under 514,000
$14,000 under 515,000
515,000 under 520,000
520,000 under 525,000
525,000 under 530,000
530,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Total nontaxable returns
All returns, sumnaryT
Returns under $5,000
Returns $5,000 under 510,000.
Returns $10,000 under $15,000
Returns 515,000 or more
Footnotes at end of table.
3,276,620
7,094
74,833
159,793
237,237
318,081
391,099
418,562
382,104
320,818
235,876
189,225
156.241
87,559
97,737
62,348
24,164
81,786
17,166
3,919
6,556
3,320
816
234
40
2,667,027
<•)
(*)
54,594
236,061
329,485
399,367
374,751
313,565
232,006
166,942
156,241
87,559
97,737
62,348
22,498
81,761
17,166
3,919
6.556
3.320
816
234
39
1.188,137
1.546,585
428,049
113,849
22,322,282
-34,591
40,904
248,550
597,639
1,141,867
1,774,562
2,296,343
2,466,905
2,408,617
1,988,396
1,790,418
1,639,545
1,006,986
1,215,316
837,009
349,917
1,373.539
381,548
109,296
243,298
221,892
107,046
67,727
24,931
24,600
20,770,990
(•)
<*)
150,854
855,078
1,499,013
2,191,399
2,420,557
2.354.014
1.956,253
1.768.191
1,639.545
1.006.986
1,215,316
837,009
326,523
1,373,146
381,548
109,298
243,298
221,892
107,046
67,727
24,418
23,224
3,768,951
10,950,660
5, 04a, 774
2,553,677
97,357
235,538
319.410
430.696
562,939
636,846
621,190
579,624
452,572
422,987
354,504
219,931
263,495
163,243
95,574
277,611
69,934
17,186
49,966
33,213
23,798
14,050
7,930
5,701
4,963,233
71,066
311,596
453,845
586,503
592,970
540,311
434,218
402,993
354,504
219.931
263.495
163.243
72,627
277,090
69,934
17,186
49,966
33,213
23.798
14,050
7,372
3,313
1,645,942
2,713,219
1,096,748
499,367
15,575
144,581
276,351
419,187
572.582
741,857
761,043
697,683
568,193
434,018
344,406
304,277
148,343
193,491
128,923
53,678
140,576
31,217
6,966
12,689
5,814
1,508
484
<•)
(•)
61,595
348,902
537,053
691,148
674,249
551,703
418,361
340,982
304,277
148,343
193,491
126,923
51,179
6,966
12,689
5,814
1,508
484
85
2,170,133
2.805.343
828.712
199,364
54,639
236,469
329,647
399,600
374,751
313,734
232,036
186,942
156,241
67,559
97,737
62,348
22,498
81,761
17,166
3,919
6,556
3,320
816
234
54,594
236,061
329,485
399.367
374.751
313.585
232.006
186,942
156,241
87,559
97,737
62,348
22,498
3,919
6,556
3,320
816
234
39
620,745
1,507,063
426.383
113,622
18,232
194,716
508,272
913,952
1,153,338
1,262,389
1,103,808
1,024,217
980,763
638.713
758.330
544.843
202.717
955.518
260.397
85.146
180,643
182,865
81,741
53,193
16,961
19,889
18,193
194,580
508,115
913.748
1.153.338
1.262,000
1,103,675
1,024,217
980,763
638,713
758.330
544.843
202.717
955,518
280,397
65,146
180,643
182,865
81,741
53,193
16,961
19,889
1,059
721,220
5,457,704
3,125,367
1,856,353
2,666.996
54.594
236.061
329.485
399,367
374.751
313,585
232,006
186,942
156,241
87,559
97,737
62,348
22,498
81,761
17,166
3,919
6,556
3,320
816
234
39
54,594
236,061
329,465
399,367
374,751
313,585
232,006
186,942
156,241
87,559
97,737
62,348
22,498
81.761
17.166
3.919
6.556
3.320
816
234
39
11
620.140
1.506.651
426,383
113,822
2,058,055
2,550
27,540
75,760
143.123
185,995
209,885
187,265
177,706
173,991
116,463
140,370
103,309
38,431
193,604
62.095
18.141
48.074
63,262
37,708
29,297
10,580
12,906
2,550
27,540
75,760
143,123
185.995
209.685
187,265
177,706
173,991
116,463
140,370
103,309
38.431
193,604
62,095
18,141
48,074
63,262
37.708
29.297
10.580
12.906
105.850
903.975
572.565
475,666
(•)
(♦)
54,594
236,061
329,465
399,367
374,751
313,565
232,006
186,942
156,241
87.559
97.737
62,348
22.498
81,761
17,166
3,919
6,556
3,320
816
234
39
(*)
(«)
54,594
236,061
329,485
399,367
374,751
313,585
232,006
186,942
156,241
87,559
97,737
62,346
22.498
81.761
17.166
3.919
6,556
3.320
616
234
620.171
..506,651
426,363
113,822
<•)
(♦)
2,550
27,540
75,760
143,123
185.995
209,885
187,265
177,706
173,991
116,463
140,370
103,309
38,431
193,604
62,197
18,141
48,074
63,578
37,869
29,569
10,699
13,133
(*)
(*)
2,550
27,540
75,760
143,123
185,995
209,865
187,265
177,706
173,991
116,463
140,370
103,309
38,431
193,604
62,197
18,141
48,074
63,578
37,869
29,569
10,699
13,133
105,954
903,975
572,565
476,864
Individual Returns/1 974 • Returns Filed and Sources ot Income
Table 1.2 -Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpoyer and by Size of Adjusted Gross Income — Continued
(All tlgures nre cBtlmate* b«>ed on amples— money afflounta are In tliouaands of dolUrvl
17
SlEe of adjusted gtoss incooie
All returns, total.
No adjusted gross Incotne.
$1 under SI, 000
Sl.OOO under $2,000
52,000 under $3,000
$3,000 under $4.000
$*1.000 under SS.OOO
$5,000 under $6,000..
S6,000 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...
530,000 under 550,000...
550,000 under 5100,000..
5100,000 under $200,000...
$200,000 under $500,000...
$500,000 under $1,000,000.
$1,000,000 or more
Taxable returns, total.
No adjusted gross Income.
$1 under $1,000
Sl.OOO under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under 55,000
$5,000 under $6,000..
56,000 under 57,000..
57,000 under $8,000..
58,000 under 59,000..
59,000 under $10,000.
510,000 under $11,000.
511,000 under $12,000.
512,000 under $13,000.,
513,000 under $14,000.,
514,000 under 515,000.,
515,000 under 520,000..
520,000 under 525,000,.
525,000 under 530,000..
530,000 under 550,000..
550,000 under 5100,000.
$100,000 under 5200,000...
5200,000 under 5500,000...
5500,000 under $1,000,000.
51,000,000 or more
Total
[taxable retu
All returns, suamary:
Returns under $5,000
Returns $5,000 under 510,000..
Returns 510,000 under 515,000.
Returns $15,000 or more
i ol surviving spoum
Number of
returns
213,520
3,372
15,170
14,571
29,223
7,573
15,574
15,307
12,987
13,339
(♦)
10,974
7,661
9,084
12,041
20,662
4,794
3,206
3,601
1,084
309
151,565
(*)
15,976
12,490
12.577
12,987
13,339
(•)
10,835
7,661
9,084
10,910
20,662
3,851
3,206
3,601
1,084
Adjusted
gross
income
less
deficit
(82)
85,483
54,569
39,760
33,708
1,875,868
-11,015
5,638
21,832
71,101
27,044
73,517
84,109
85,319
104,978
(•)
116,157
87,377
114,014
346,840
105,638
86,344
138,350
70,039
39,361
13,544
2,601
1,740,360
(*)
46,281
58,428
70,206
85,319
104,978
(*)
114,664
87,377
114,014
151,622
346,84
86,738
86.344
136,350
70,039
39,361
13,544
2,601
188,118
399,120
485,914
802,718
Total
deductions
19,881
19,439
38,212
12,599
27,167
22,701
22,090
26,081
(*)
22,787
15,006
27,308
74,069
34,712
11,857
19,538
11,421
5,596
3,177
524
22,424
18,175
18,779
22,090
26,081
<*)
22,563
15,006
27,308
74,069
14,006
11,857
19,538
11,421
5,596
3,177
524
117,297
104,042
112,333
160,895
Bxeniptloni
(Amount)
418,324
7,951
21,911
25,980
45,703
10,837
30,053
38,700
25,835
25,074
(*)
21,195
20,288
16,973
21,798
53,645
10,080
6,383
6.389
2,945
789
107
298,564
(*)
15,005
22,582
27 , 197
25,835
25,074
(*)
20,882
20,288
16,973
20,102
53,645
8,666
6,383
6,389
2,945
789
107
119,762
142,433
115.289
80,253
80,345
Taxable faces
Number of
returns
Footnotes at end of table.
16,190
12,696
12,875
12,987
13,339
(♦)
10,974
7,661
9,084
10,910
20,662
3,851
3,206
3,601
1,084
309
48
15,976
12.490
12,577
12,987
13,339
(•)
10,835
7,661
9,084
10,910
20,662
3,851
3,206
3,601
28,886
52,137
38,629
32,765
9,021
17,818
24,506
37,394
53,822
(*)
72.175
52,083
69,733
219,126
64,067
68,104
112,423
55,673
32,975
10,260
2,070
8,852
17,671
24,230
37,394
53,822
(*)
69,733
100,315
219,126
64,067
68,104
112,423
55,673
32,975
10,260
2,070
26,638
181,587
294,306
564,699
Income
tax after credits
Number of
returns
15,976
12,490
12,577
12,987
13,339
(*)
10,835
7,661
9,084
20,662
3,851
3,206
3,601
1,084
309
12,490
12,577
12,987
13,339
(•)
10,835
7,661
9,084
20,662
3,851
3,206
3,601
1,084
(88)
309
28,466
51,839
38,490
32.765
1,253
2,518
3,487
5,621
8,466
(♦)
12,037
8.835
12,145
40,474
13,136
15,148
29,730
18,573
14,042
5,136
1,165
1,253
2,518
3,487
5,621
8.466-
(*)
12,037
8,835
12,145
18,093
40,474
13,136
15,148
29.730
18.573
14,042
5.136
1.165
3,771
28,195
51,110
137,405
Total Income tax
Number of
returns
151,565
(•)
15,976
12.490
12.577
12,987
13,339
(♦)
10,835
7,661
9.084
20,662
3,851
3,206
3,601
1,084
309
151,565
(*)
12,577
12,987
13,339
(•)
10,835
7,661
9,084
20,662
3,651
3,206
3,601
1,084
309
28,471
51,839
38,490
32,765
220,668
(*)
1,253
2,518
3,497
5,621
8,466
c*)
12,037
8,835
12,145
40,474
13,136
15,148
29,730
18,613
14,072
5,175
220,668
(*)
1.253
2,518
1,497
.621
12
,037
8
635
12
145
18
093
40
474
13
136
))
146
29
730
16
613
14
072
5
175
1
188
3.816
28 205
51 110
ir 537
18
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, end Tax Items by Marital Status and Sex
Taxpayer and by Size of Adjusted Gross Income— Continued
lAll figures are escljnates based on samples — money amounts are In thousands o£ dollars]
of
Size of adjusted gross Income
Returns of surviving spousi
Filed by men
Number o£
returns
Adjusted
gross
income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable incotne
Number of
returns
Number of
returns
Total income tax
Number of
returns
All returns, total
No adjusted gross income
51 under $1,000 ,
$1,000 under $2,000 ,
$2,000 under 53,000 ,
$3,000 under $4,000 ,
$4,000 under 55,000
$5,000 under $6,000
56,000 under $7,000 ,
$7,000 under $8,000 ,
$8,000 under $9,000 ,
59,000 under $10,000 ,
510,000 under $11,000 ,
$11,000 under 51-2,000 ,
512,000 under $13,000 ,
$13,000 under $14,000 ,
$14,000 under $15.000 ,
515,000 under $20,000
$20,000 under $25.000 ,
$25,000 under $30,000
$30,000 under $50,000 ,
$50,000 under SIOO.OOO ,
$100,000 under $200,000
5200,000 under $500,000 ,
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross income
$1 under SI, 000
$1,000 under $2,000
$2,000 under $3,000 ,
$3,000 under $4,000 ,
$4,000 under $5,000 ,
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
58,000 under $9,000 ,
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under 513.000
$13,000 under $14,000
$14,000 under $15.000
$15,000 under $20.000
$20,000 under 525.000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under 5200.000 ,
$200,000 under $500,000 ,
$500,000 under $1.000,000....,
$1,000,000 or more
Total nontaxable returns
All returns, sunnnary;
Returns under 55,000 ,
Returns 55,000 under 510,000.,
Returns 510,000 under 515,000.
Returns $15,000 or more ,
Footnotes at end of table.
75,571
61,613
10,918
10,905
12.487
15.925
4,004
1.366
546
11,764
17.090
24,662
22,055
(92)
954,758
(*)
11,044
121,311
13,618
185.094
15,925
270,117
4.004
102,529
1.366
52,219
546
34.354
906,865
<*)
98,767
119,817
168,350
270,117
102,529
52,219
34,354
23,446
133,539
306,404
491,366
25,398
21,029
43,130
59,971
16,614
5,322
5,759
25,398
20,805
27,105
59,971
16,614
5,322
5,759
16,250
33,463
64,158
92,857
172,379
(♦)
43,948
10,333
2,474
1,566
141,793
(*)
21,310
27,525
22,855
43,948
10,333
2,474
1,566
21,181
39 ,945
52,389
58,860
62,113
1.044
72,444
2.487
118,390
5,925
166,198
4,004
75,582
1,366
44,423
546
27,029
10,905
71,488
12,487
118,390
15,925
166,198
4,004
75,582
1,366
44,423
546
27,029
<*)
14,807
23,531
22,055
(•)
61,901
190,834
339,649
10,905
12.487
15,925
4,004
1,366
546
10,918
10,905
12,487
15,925
4,004
1,366
546
<*)
14,807
23,392
22,055
12,091
21,397
30,681
16,519
11,698
8,727
8.282
12,091
21,397
30,681
16,519
11,698
8,727
(*)
9,708
33,488
79,274
61,613
(*)
15,925
4,004
1,366
546
61,613
(*)
10,905
12,487
15,925
4,004
1,366
546
(*)
14,807
23,392
22,055
122,792
(*)
12,091
21,397
30,681
16,519
11,698
8,731
122,792
(*)
8,282
12,091
21,397
30,681
16,519
11,698
8,731
(*)
9,718
33,488
79,318
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are estLnAtea based on B8inplo8--inoney amounts aro Ln ChouBondo of dollars]
19
Size of adjusted gross Income
I by surviving spouses: Filed by women
Number of
returns
Adjusted
gross
income
less
deficit
Total
deductions
Exemptions
(Amount)
Taxable incocne
Number of
returns
Income
tax after credits
Number of
returns
Total incoma tax
Number of
return*
(102)
(104)
All returns, total
No adjusted gross income
SI under $1,000
SI. 000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
54,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13.000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30.000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1.000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross Income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3.000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Total nontaxable returns
All returns, sunmary:
Retuma 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.
137,949
3,183
13,544
13,847
22,398
6.947
13,800
10,435
11,687
(*)
(*)
(*)
4,737
3.996
2,235
538
15,946
11,166
{*)
11,687
7,591
{*)
(*)
{*)
4,737
3,053
2,235
538
73,719
37,479
15.098
11.653
-6
047
5,467
20
798
54.427
24
846
65
182
57
860
76
796
(*)
<♦)
(*)
76,723
89,454
86,132
35,685
15,800
2,098
46,175
52,211
76,796
130,924
82,223
(*)
(*)
(*)
76,723
70,555
86,132
35,685
15,800
2,098
164,672
265,581
179,510
311,351
17,607
18,498
29,230
10,856
24,856
16,358
20,368
(*)
(*)
(*)
14,098
29,956
14,216
5,662
1,942
22,385
16,454
(«)
20,368
16,763
(»)
(*)
(*)
14,098
9,249
14,216
5.662
1,942
522
101,048
70.579
48.174
68.037
245,949
7,498
19,462
24.362
35,039
9,339
25,553
23,059
22,841
(*)
(*)
<♦)
9,698
6,131
3,916
1,379
14,960
19,763
(*)
22,841
(*)
(*)
(•)
9,698
4,716
3,916
1,379
121,253
75,344
27,864
21,485
15,946
11,220
11,687
(*)
<*)
<•)
4,737
3,053
2,235
538
15,946
11,166
(*)
11,687
(*)
(*>
(*)
4,737
3,053
2,235
538
27.166
37.330
15.098
10,710
8,830
16.076
33.587
51.814
(*)
(♦)
<*)
52,928
56,589
68,000
28,644
13,535
1,571
8,830
15,994
(*)
33.587
(♦)
(*)
(*)
52,928
56,589
68,000
28,644
13.535
(*)
1.571
24.907
119.686
103.471
225,050
15,946
11,166
(♦)
11,687
<♦)
<•)
<*)
4,737
3,053
2.235
538
15.946
11,166
11,687
(•)
(*)
(*)
4,737
3,053
2.235
538
27,112
37,032
15,098
10,710
1,250
2,299
5,045
(*)
(*)
(*)
9,793
11,765
18,032
9,846
5,829
(♦)
1,250
2,299
(♦)
5.045
8.781
(*)
(*)
(*)
9,793
11,765
18,032
9.846
5,829
924
3,549
18,487
17,621
58,131
89,952
15.946
11,166
(*)
11,687
(*)
(*)
(*)
4,737
3.053
2.235
538
89.952
15.946
11,166
(*)
11,687
(*)
(•)
4,737
3.053
2.235
538
27.112
37.032
15.098
10,710
1,250
2,299
5,045
(*)
(*)
(♦)
9,793
11,765
18,032
9,882
5,859
(*)
1,250
2,299
(♦)
5,045
(')
(*)
(*)
9
793
11
765
18
032
9
882
5
859
(«1
947
3,549
18,487
17,621
58,219
20
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures are cscimates based on saiDples--money amounts are In thousands of dollars]
Size of adjusted gross incooie
lOt heads of households
^ing spouses: Total
Number of
returns
Adjusted
gross
income
less
deficit
Exemptions
(Amount)
Taxable income
Number of
returns
Income
tax after credits
Number of
returns
Total income tax
Number of
returns
(112)
All r.-tums, total
No adjusted gross income
SI under $1,000
Sl.OOO under $2,000
$2,noo under $3,000
S? 000 under $4,000
S4.000 under $5,000
$S,000 under $6.000
$6,000 under 57,000
$7,000 under $8,000
$5. ICJU under 59,000
$9,000 under 510,000
$10 000 under $11,000
$11 000 under $12,000
$i:' lOO under $13,000
$13,000 under 514,000
$14,000 under $15,000
$15,000 under $20,000
52f,Ono under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross income
$1 under $1.000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,100 under $5,000
$5,000 under 56,000
56,000 under $7.000
57.000 under $8.000
58.000 under 59,000
59.000 under 510.000
$10,000 under $11,000
$11 000 under 512,000
512 000 under 513,000
$13,000 under $14,000
514,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30.000
$30,000 under $50.000
550.000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1.000.000
$1,000,000 or more
Total nontaxable returns
All returns, summary;
Returns under 55.000
Retuiis 55.000 under 510,000.
Returns $10,000 under $15,000
Returns $15,000 or more
Footiotes at end of table.
31,857,218
161,528
4,842,304
4,625,044
3,768,948
3,032,567
2,860,346
2,272.294
1.923.150
1.541,219
1,405,623
1,090,829
868,506
699,961
548,157
487,520
314,039
852,732
273.738
111.514
120,895
42,350
10,173
2,718
387
176
21,362,989
156
(♦)
14,833
3,142,782
2,905.409
2.796,642
2,252,493
1,906,420
1,537.582
1,398,362
1,083,876
864,436
699,402
545,787
484,571
314,009
849,402
271,424
110,464
120,501
41,976
10,087
2,690
381
173
10,494,229
19,291,237
8,233,115
2,918,183
1,414,683
169,075,803
-670,292
2,672,157
6,841,014
9,285,866
10,581,557
12,891,252
12,417,960
12,469,812
11,536,108
11,931,462
10,354,555
9,113,647
8,034,483
6,836,866
6,565,165
4,548,992
14,490,510
6,056,629
3,023,596
4,499,661
2,841,924
1,346,680
780,804
260,013
365,382
157,382,043
-15,472
(♦)
20,764
7,831,782
10,144,585
12,607,222
12,313,318
12,363,977
11,508,120
11,868,296
10,290,071
9,071,542
8,028,183
6,807,296
6,525,429
4,548,544
14,432,939
6,008,214
2,995,744
4,483,050
2,818,364
1,334,897
772,425
255,144
359,046
11,693,761
41,601,554
58,709,897
35,099,152
33,665,199
49,325,242
6,318,072
6,012,729
4,932,927
4,091,086
3,924,603
3,076,742
2,741,771
2,219,948
2,086,433
1,795,970
1,614.428
1.443,893
1,195,768
1,193,252
748,420
2,270,934
1,054,904
485,419
842,397
577,125
313,394
200,242
79,706
105,079
35,052,971
(»)
3.586
4.073,091
3,314,541
3,732,351
3,033,209
2,642,135
2,208,014
2,043,703
1,723,418
1,559,312
1,441,276
1,159,626
1,148,952
748,284
2,232,932
989,459
453,642
829,427
551,890
302,530
190,848
72,817
97,875
14,272,276
25,279,417
11,920,864
6,195,761
5,929,200
27,822,626
143,546
3,803,090
3,711,898
3,245,443
2,782,094
2,601,361
2,088,866
1,746,251
1,337,176
1,278,878
975,299
760,399
635,544
509,913
456,112
284,564
834,946
296,026
120,012
139,007
54,259
13,492
3,705
514
231
18,850,550
182
(•)
11,121
2,421,618
2,546,609
2,462,872
2,032,842
1,713,751
1,333,024
1,270,112
966,068
754,535
635,011
506,725
451,780
284,542
831,523
292,757
118,513
138,549
53,794
13,373
3,665
508
228
16,287,430
7,426,470
2,646,532
1,462,192
21,444,418
(*)
14,833
3,165,857
2,937,266
2,804,986
2,259,681
1,908,682
1,539,885
1,401,193
1,083,951
864,728
699,815
546,275
484,723
314,039
851,135
271.657
110.538
120,718
42,011
10,081
2,684
377
172
21,362,612
(»)
14,833
3,142,779
2,905,408
2,796,642
2,252,493
1,906,420
1,537,552
1,398,360
1,083,846
864,436
699,402
545,787
484,571
314,009
849,397
271,421
110,463
120,483
41,904
10,045
2,682
376
172
81,806
8,932,073
8,193,392
2,909.580
1.409.373
103.664.429
(*)
6,057
1.3^4.981
3,813,656
6,426,537
7,269,020
8,017,080
7.982.372
8,570,746
7,601,429
6,758.531
5.955.254
5.144.499
4.926,007
3,516,003
11,391,535
4,730,131
2,425.644
3.521,312
2,216,763
1,022,838
578,186
183,201
260,980
(•)
6,057
1,337,170
3,783,558
6,412,000
7,247,268
8,008,091
7,969,059
8,554,500
7,600,818
6,757,695
5,951,897
5,140,945
4,924,697
3,515,719
11,368,551
4,726,001
2,423,738
3,515,446
2,213,115
1,020,700
577,948
183,180
260,980
163,634
11,592,893
39,440,646
26,300,298
26,330,589
(*)
14,833
3,142,779
2,905,407
2,796,642
2,252,492
1,906,420
1,537,552
1,398,360
1,083,846
864,436
699,402
545,787
484,571
314,009
849,333
271,421
110,461
120,477
41,901
10,040
2,679
374
171
(*)
14,833
3,142,779
2,905,407
2,796,642
2,252,492
1,906,420
1,537,552
1,398,360
1,083,846
864,436
699,402
545,787
484.571
314,009
849,333
271,421
110,461
120,477
41,901
10,040
2,679
374
8,868,792
8,178,670
2,908,205
1,406,857
(*)
855
189 ,889
562,943
1,016,990
1,211,178
1,389,680
1,439,670
1,592,651
1,459,700
1,333,701
1,198,679
1,055,041
1,033,315
753,754
2,560,767
1,156,397
638,468
1,041,795
863,360
502,611
331,669
115,520
172,994
21.623.858
(*)
855
189,889
562,943
1,018,990
1,211,178
1,389,680
1,439,670
1,592,651
1,459,700
1,333,701
1,198,679
1,055,041
1,033,315
753,754
2,560,767
1,156,397
638,468
1,041,795
86 3.360
502,611
331,669
115,520
172,994
1,772,907
7,092,878
5,374,489
7,383,582
21,362,989
156
(*)
14,833
3,142,782
2,905,409
2,796,642
2,252.493
1,906,420
1,537,582
1,398,362
1,083,876
864,436
699,402
545,787
484,571
314,009
849,402
271,424
110,464
120,501
41,976
10,087
2,690
381
173
21,362.989
156
(•)
14.833
3,142,782
2,905,409
2,796,642
2,252,493
1,906,420
1,537.582
1,398,362
1,083,876
864,436
699,402
545,787
484,371
314,009
849,402
271,424
110,464
120,501
41,976
10,087
2,690
381
173
8,868,953
8,178,733
2,908,205
1,407,098
(120)
21,638,383
1,877
(•)
855
189,938
563,051
1,018,990
1,211,181
1,369,630
1,439,743
1,592,656
1,459,786
1,333,701
1,198,679
1,055,041
1,033,315
753,754
2,561,032
1,156,414
638,493
1,042,277
864,761
504,959
334,484
118,309
175,176
21,633,383
1,877
(*)
855
189,938
563,051
1,013,990
1,211,181
1,389,680
1,439,743
1,592,656
1,459,786
1,333,701
1,198,679
1,055,041
1,033,315
753,754
2,561,032
1,156,414
638,493
1,042.277
864.761
504,959
334,434
118,309
175,176
1,774,941
7,093,046
5,374,439
7,395,905
Individual Relurns/l 974 • Returns Filed and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
(All figures are estlinatea based on senplea — money ainountii are In thouaanda of dollars}
21
SlBe of adjusted gross Income
Returns of single persons not heads of households i
vlvlng spouses: Filed by (
Number of
returns
Adjusted
gross
Income
less
deficit
Total
deduction
Exemptions
(Amount)
Number of
returns
Incooe
after credits
Number of
returns
Total Income tax
Number of
returns
(122)
(123)
(129)
All returns, total
No adjusted gross Income
$1 under SI, 000
SI, 000 under S2,000
S2.000 under 53,000
53,000 under 54,000
54,000 under 55,000
$5,000 under 56,000
56,000 under 57,000
57,000 under 58,000
58,000 under 59,000
59,000 under 510,000
510,000 under 511,000
511,000 under 512,000
512,000 under 513,000
513,000 under 514,000
514,000 under 515,000
515,000 under 520,000
520,000 under 525,000
525,000 under 530,000
530,000 under $50,000
550,000 under 5100,000
$100,000 under $200,000
5200,000 under 5500,000
5500,000 under 51,000,000
51,000,000 or more
Taxable returns, total
No adjusted gross Income
51 under 51,000
51,000 under 52,000
52,000 under $3,000
53,000 under 54,000
$4,000 under 55,000
55,000 under 56,000
S6.000 under 5?, 000
57,000 under 58,000
58,000 under 59,000
59,000 under 510,000
510,000 under 511,000
511,000 under 512,000
512,000 under 513,000
513,000 under 514,000
514,000 under 515,000
515,000 under 520,000
$20,000 under 525,000
$25,000 under 530,000
530,000 under 550,000
550,000 under 5100,000
5100,000 under 5200,000
$200,000 under 5500,000
$500,000 under $1,000,000
$1,000,000 or more
Total nontaxable returns
All returns, sumoary;
Returns under $5,000
Returns $5,000 under 510,000.
Returns 510,000 under 515,000,
Returns 515,000 or more
Footnotes at end of table.
17,460,454
114,027
2.539,003
2,562,820
2,145,472
1,607,471
1,528,827
1,225,370
918,857
812,451
783,340
588,167
502,350
401,215
314,981
327,331
200,417
553,373
166,682
62,389
75,758
23,079
5,573
1,241
165
75
11.898,439
112
15,141
1,895,167
1,548.276
1,504,864
1,215,157
913,988
810,014
780,423
586,361
501,964
400,795
314,705
327,179
200,387
550,200
166,259
62,282
75,364
22,839
5,510
1,220
160
10,497,620
4,328,205
1,746,294
888,335
95,079,933
-522,022
1,391,728
3,820,409
5,277,070
5.591,884
6,897,464
6,684,928
5,957,459
6,080,286
6,647,183
5,586.666
5.279.609
4,604,602
3,929,931
4,403,190
2,906,837
9,417,410
3,669,726
1,689,362
2,859,128
1,536,927
731,851
351.794
111.000
175.511
89,230.478
-13,601
4,708.396
5.388.587
6.791.206
6,630,682
5,927,435
6,061,362
6,622.304
5,569,746
5,275,449
4,599,895
3,926,460
4,401,180
2,906,390
9.362.788
3.660.720
1.686.348
2.842.517
1.520.571
722.920
345,575
106,875
169,175
22,456,533
30,956,522
21,124,169
20,542.709
3.313.416
3,325,509
2.798.428
2.133, 1^9
2.064,265
1.648,298
1,248,063
1,133,764
1,110,458
947,563
889,049
803,402
642,108
7 57,945
462.640
1.447.311
568.521
234.210
566.949
315,210
166,716
90,853
37,091
53,224
19,414,669
2,455.815
2.021.921
1.989,464
1,630,285
1,231,143
1,129,688
1.102. 644
927.663
885.582
802.220
640.234
757,381
462,504
1,409,699
562,736
233,114
553,979
296.501
158.927
83,716
31,246
46,020
3,555,145
3,480,085
14,850,469
98,325
1,959,853
1,999,591
1,745,991
1,399,884
1,315,609
1,070,401
801,726
682,646
719,752
532,873
433,905
371,587
302,220
312,863
192,751
543,312
161,798
63,067
63,699
29,365
7,284
1,656
209
100
10,260,262
146
1,442,047
1.283,863
1.250.402
1.049.767
795.468
680.291
717.460
531.323
433.568
371.262
302,013
312.725
192.729
540.006
181.363
62.982
83,241
29.121
7,199
1,630
203
8,519,253
3,807,398
1,613,326
910,511
1,909,962
1,564,457
1,507,015
1.222,197
916.101
812,165
783,056
566,436
502,256
401.208
314.980
327,331
200,417
551,776
166,492
62.356
75,561
22,810
5,535
1,217
158
15,141
1,695.164
1.548.275
1.504.864
1.215.157
913.988
809 .964
780.^23
586,331
501.964
400.795
314.705
327,179
200.387
550.195
166.256
62.281
75.346
22.767
5.499
1,216
4,996,575
4,319,955
1,746.192
885,996
816,879
2,100,364
3,556,239
3,972,023
3,909.397
4,265,979
4,818,015
4.111.604
3.957.136
3,429,770
2,985,609
3,332,363
2,251,446
7,433,692
2,920,753
1,392,308
2,211,536
1,195,873
559,148
260,263
76,300
123,095
3,957
810,632
2,082,926
3.551.340
3.950.630
3.900,824
4,253,359
4,802,200
4,110,992
3,956,299
3,426,413
2,984,214
3,331,073
2,251,156
7.413.150
2.916.623
1.390,401
2.205.670
1.195.384
557.010
260.259
76.279
123.095
129,883
6.477.439
21.077.016
15.956.343
16,172.967
15.141
1.895,164
1.548.274
1.504.864
1.215.156
913,968
609 ,964
760,423
586,331
501,964
400,795
314,705
327,179
200,387
550,131
166,256
62,279
75,340
22,764
5.495
1,214
155
70
11,898,059
15,141
1.895.164
1.548.274
1.504,864
1,215,156
913,968
609,964
780.423
586.331
501.964
400.795
314.705
327.179
200.387
550.131
166.256
62.279
75.340
22.764
5,495
1,214
155
4,963.443
4,305,682
1,745,030
883,704
114,979
309,861
567,769
661,069
677,385
769,240
895,238
790,876
781,402
690,266
613,864
698,959
462,762
1,673,688
714.193
366,299
658,222
463,052
267,350
143,684
45,924
79.543
114,979
309,861
567,789
661,089
677,365
769.240
695.238
790.876
781.402
690.266
613.864
698,959
482.762
1,673.688
714.193
366.299
656.222
463.052
267.350
143.684
45.924
79,543
993,201
3,793,827
3,267,274
4,411,955
11,896,439
112
15.141
1,695,167
1,548,276
1,504,664
1,215,157
913,968
810,014
780.423
586,361
501,964
400,795
314,705
327,179
200,367
550,200
166,259
62,282
75,364
22,839
5,510
1,220
160
11,896,439
112
1,895,167
1,548,276
1,504,864
1,215,157
913,988
610,014
760,423
566,361
501,964
400,795
314,705
327,179
200,387
550.200
166.259
62,262
75,364
22,839
5,510
1,220
160
72
4,963,560
4,305,943
1,745,030
883.906
(130)
12,476,734
1,492
553
115.028
309,989
567.789
661.092
677.385
769.313
695.238
790,962
781,402
690,266
613,864
698.959
482.762
1,673,953
714,209
366,323
658,704
464,246
268,876
145.208
48,147
80.952
12,476,734
1,492
553
115,028
309,989
567,769
661,092
677,365
769,313
895,238
790,962
761,402
690,266
613,864
698,959
482.762
1.673.953
714.209
366.323
658.704
464,246
266.676
145,208
48,147
80,952
994,850
3,793,989
3,267,274
4,420,621
22
individual Returns/1 974 • Returns Fiied and Sources of Income
Table 1.2 —Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Marital Status and Sex of
Taxpayer and by Size of Adjusted Gross Income— Continued
[All figures ace estljoates based on sainples--money amounts are in thousands of dollars]
Returns of single persons not heads of households or surviving spouses; Filed by
Size of adjusted gross Income
Number of
returns
Adjusted
gross
Income
less
deficit
Total
deductions
Exemptions
(Amount]
Taxable Income
Income
tax after credits
Number of
returns
Total Income tax
Number of
returns
(132)
All returns, total
No adjusted gross Income
$1 under $1,000
51,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Taxable returns, total
No adjusted gross Income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
620,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Total nontaxable returns
All returns, suranary;
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
14,396,764
47,501
2,303,801
2,062,224
1,623,476
1,425,096
1,331,519
1,046,924
1,004,293
728,768
622,283
502,642
366,156
298,746
233,176
160,189
113,622
299,359
107,056
49,125
45,137
19,271
4,600
1,477
222
101
44
(•)
(•)
1,247,615
1,357,133
1,291.778
1,037,336
992,432
727,568
617,939
497,515
362,472
298,607
231,082
157,392
113,622
299,202
105,165
48,182
45,137
19,137
4,577
1,470
221
101
8,793,617
3,904,910
1.171,889
526,348
73,995,869
-148,270
1,280,429
3,020,605
4,008,796
4,989,673
5,993,788
5,733,032
6,512,352
5,455,821
5,284,280
4,767,890
3,834,038
3,429,881
2,906,936
2,161,975
1.642.154
5,073,100
2,386,903
1,334,234
1,640,532
1,304,997
614,829
429,010
149,013
189,871
68,151,563
-1,871
(«)
(*)
3,123,386
4,755,998
5,816,016
5,682,636
6,436,542
5,446,758
5,245,991
4,720,325
3,796,093
3,428,288
2,880,836
2,124,249
1,642,154
5,070,151
2,347,494
1,309,396
1,640,532
1,297,793
611,977
426,851
148,269
189,871
19.145,022
27,753,375
13,974,984
13,122,490
3,004,656
2,687,220
2,134,499
1,957,737
1.860,318
1.428.444
1.493.708
1.086.184
975,975
848,406
725.379
640.491
553.661
435.307
285.779
823.623
486,383
251,209
275,448
261,915
146,678
109,389
42,615
51,855
(•)
(*)
1,617,277
1,792.620
1,742,887
1,402,924
1,410,992
1,078,326
941,059
795,755
673,730
639,056
519,393
391.570
285,779
823,233
426,723
220,528
275,448
255,388
143,603
107,132
41,571
51,855
11,644,431
5,832,717
2,640,617
2,449,115
12,972,139
45,220
1,843,236
1,712,307
1,499,452
1,382,210
1,285,752
1,018,465
944,525
654,530
559,127
442.426
326.494
263.957
207.693
143.250
91.813
291.635
114.228
56,945
55,308
24,875
2.047
305
131
8,570.289
36
(•)
(*)
979.571
1.262.746
1,212,470
983,075
918,283
652,733
552.651
434.745
320.968
263,749
204,712
139.054
91.813
291.517
111,394
55,531
55,308
24,674
6,175
2,035
305
131
4,401,855
7,768,178
3,619,072
1,033,207
551,681
(*)
(*)
1,255,895
1,372,809
1,297,971
1,037,484
992,581
727,720
618,137
497.515
362,472
298,607
231,295
157.392
113.622
299,359
105,165
48,182
45,137
19,201
4,546
1,467
219
101
9,464,467
(•)
(*)
1,247,615
1,357,133
1,291,778
1,037,336
992,432
727,568
617,937
497,515
362.472
298.607
231,082
157,392
113,622
299,202
105,165
48,182
45,137
19,137
4,546
1,466
219
101
31,233
3,935,498
3,873,437
1,163,388
523,377
43,980,658
<•)
(•)
528,102
1,713,292
2,870,298
3,296,997
4,107,683
3,716,393
3,752,730
3,489,825
2,801,395
2,525,483
2,158,690
1,593,624
1,264,562
3,957,843
1,809,378
1,033,336
1,309,776
1,020,890
463,690
317,923
106,901
137,885
(*)
(•)
526,538
1,700,632
2.860.659
3,296,638
4,107,267
3,715,700
3.752,301
3,489,825
2,801,395
2,525,483
2,156,731
1,593,624
1,264.562
3,955,401
1,809,378
1,033,336
1,309,776
1,017,732
463,690
317,689
106,901
137,885
33,753
5,115,455
18,363,628
10,343,955
10,157,622
(♦)
(*)
1,247,615
1,357,133
1.291.778
1,037,336
992,432
727,568
617,937
497,515
362,472
298,607
231,082
157,392
113,622
299,202
105,165
48,182
45,137
19,137
4,545
1,465
219
101
(*)
(•)
1,247,615
1,357,133
1,291,778
1,037,336
992,432
727,568
617,937
497,515
362,472
298,607
231,082
157,392
113,622
299,202
105,165
48,182
45,137
19,137
4,545
1,465
219
101
3,905,349
3,872,788
1,163,175
523,153
(*)
(*)
74,910
253,062
451,201
550,089
712,295
670,430
697,413
668,824
552,299
508,413
441,156
334,356
270,991
887,079
442,204
272,170
383.573
400,308
235,260
187,985
69,597
93,450
(•)
(*)
74,910
253,062
451,201
550,089
712,295
670,430
697,413
668,824
552,299
508,413
441,156
334,356
270,991
887,079
442,204
272,170
383,573
400,308
235,260
187,985
69,597
93.450
779,706
3,299,051
2,107,215
2,971,627
44
(•)
(•)
1,247,615
1,357,133
1,291,778
1,037,336
992,432
727,568
617,939
497,515
362,472
298,607
231,082
157,392
113,622
299,202
105,165
48,182
45,137
19,137
4,577
1,470
221
101
44
(»)
(♦)
1,247,615
1,357,133
1,291,778
1,037,336
992.432
727,568
617,939
497,515
362,472
298,607
231,082
157,392
113,622
299,202
105,165
48,182
45,137
19.137
4,577
1,470
221
101
3,905,393
3,872,790
1,163,175
523,192
1.161,646
386
(«>
(»)
74,910
253,062
451,201
550,089
712,295
670,430
697,418
668,824
552,299
508,413
441.156
334,356
270,991
887,079
442,204
272,170
383,573
400,515
236,081
189,275
70,162
94,224
1,161,646
386
(*)
(•)
74,910
253,062
451,201
550,089
712,295
670,430
697,418
668,824
552,299
508,413
441,156
334,356
270,991
887,079
442,204
272,170
383,573
400,515
236,081
189,275
70,162
94,224
780,092
3,299,056
2,107,215
2,975,283
(*) estimate Is not shown separately because of the small nunber of sample returns on which it was based.
N{7rE: Detail may not add to total because of rounding.
However, the data are included in the appropriate totals.
Individual Relurns/1 974 • Returns Filed and Sources of Income
23
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lOO*^--* (O-Jr^r-n Oi-
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■.Of^ mtooin-y oooffiu-i(n .riM-or-
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a
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3000 ooooo ooooo OOOO ■ 300
■ OOOO ooooc
■OOOO OOOO -
do*>l<^-»u^ O r~- to O- r-t
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s
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o o - •
11
j-.S-o e 1
300 ooooo ooo
30000 ooooo ooooo ooooo OOOO
:oooo ooooo ooooo ooooo —
asoooo ooooo
o o c
- o c
S5
sss
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— N A •-•
48
Individual Retums/1 974 • Returns Filed and Sources of Income
Table 1.9 ^Forrn 1040A Returns: Sources of Income and Income Tax After Credits by Marital Status
(All figures are estimates based on samples- -money amounts are in thousands of dollars)
All returns
Number of
returns
Joint returns of
husbands and wives
Number of
returns
Separate returns of
husbands and wives
Number o:
returns
Returns of
heads of households
Number
retun
Returns of
surviving spouses
Number of
returns
Returns of
single persons
Number of
returns
(1)
(3)
(5)
(7)
(11)
Niimber of returns
Adjusted gross Income less deficit
Salaries and wages (gross)
Dividends in adjusted gross income
Interest received
Other income
Total deductions
Taxable income
Income tax before credits..
Credit for contributions to candidates
for piblic office
Income tax after credits
Tax withheld
Tax due at time of filing
Total overpayment
Tax rebate
22.350.534
22.350,534
22.342.592
312.573
4.729.045
{*)
22.350.534
14,698.656
14.698.656
323.281
14.695.826
22,030.431
805.602
21.322.285
14.695.826
110,324.322
109,925.101
25,328
370,438
(*)
30,094,889
60 . 248 , 800
10.782,606
3,791
10,778.816
15,242,287
109,819
4,587.784
1.539,380
4,783,487
4,783,487
4.783,487
78,379
1,184.095
(*)
4.783.487
4,087,621
4,087,621
102.960
4,087.074
4,714,603
348,856
4,386,764
4.087,074
43.464,561
43,346.782
6.189
108,797
(*)
7,320.690
24.723,409
4,339.030
1.908
4,337.122
5.664,079
48,054
1.381,966
502,465
892,697
892.697
892.150
(*)
79,270
892.697
668.413
668,413
(*)
668.413
870,473
148,962
734,576
668,413
3,888,414
3,883.328
(*)
4,694
662,667
,193,547
399.999
(*)
399 , 895
479.931
21,850
103,829
41,699
1,474,714
1.474,714
1.474,714
18,875
155,787
(*)
1,474,714
1,143,827
1,143,827
23,668
1,143,827
1,457,878
25,181
1.435.808
1,143.827
8,037,125
8.019.744
831
15.902
(*)
1,974,948
3,813,755
646,052
194
647,858
1,027,997
2,810
384,075
115,965
40.473
40.473
40.473
40,473
23,115
23,115
(*)
23,115
40,473
(*)
38.807
23,115
172.232
171,071
54,658
81.322
13.490
(*)
13.463
22,046
(*)
8,679
2,352
15.159,163
15,159,163
15,151,768
212,668
3,304,712
{*)
15.159.163
8,775.680
8.775,680
183,575
8.773,397
14,947,004
280,937
14,726.330
8,773,397
54.761,990
54.504.177
17.916
239,883
{*)
20.081,927
29.436,766
5.382.035
1,557
5,380,479
8,048,234
37.008
2,709,234
876,900
(*) Estimate is not shown separately because of the small number of sample returns on which it was based,
NOTE: Detail may not add to total because of rounding.
However, the data are included in the appropriate totals.
Individual Returns/1974 • Returns Filed and Sources of Income
^coJcoQ c- c- f^'^ao oq^wOfn t-o>^» r- •lA.HmS -d-sP'^iS cojojooo c-*.sS*^ 3
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;11 11111 §SSiS §SSS
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» ».«.'a'D'a'a ■o-a-n^'o 5CC5C qcgi. a o«»
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_-t ES.w>49"««-«»'-^ -*9'«»49'-Si-4i»- 46-^ -*»«»-«)■ •»"»"»4-^ g B '«»-«>-«9-«9^ ^t^■■ii.^^^^^ «9.4»<».49-«9- ♦»-t*"4*^ ^
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49
50
Scvi CO 03 o a\vo -* i/Mi-
-»SOCO '.OOJIMC-"
Indiviaual Returns/1 974 • Returns Filed and Sources of Income
t~^ u
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33 gRS«8
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"5 '^
as
5 a
CM infn\o n^cvi '
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^ (\JNO OQO? m^O f- r-trr\f~ It
3 CO "^ -*-* oj cy (\j oj oj •-.
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NO (-ruNU\
m CO t- IT.
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TJ^n-lOON iTvONmONON t-i-^iTNt-CM iZ-OvK^
j«J?WOco -^-^u^^f^-^ CO -* "Ino co Oi/\t—
lOOIt-OD '*>OJOJ-=rCTi t^'-fNOONo'l --Ih^t^
i'ONNOiT.fn NOa3(— Hirt f>nNO CD C^ O? ^O? <^ «
-Ngr-au- rooNfO^o ^o^ofn'^a> la-o**)''^
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[^ t— r-l ni* N^K^o
a-4 U-if-
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■N ON f- OND— J
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iTvrn iTN CTn^-
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fO n-> cy -^ CVJ
NO
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t. ^ ^ ^ ^ ^ „ 2CQ5S Q53CC> a humtaia
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j3 ---« -B...O.-ICVJ"^-3' lAOiAO ^ fci+J-P+J-^
al O iW ^ cy f-t^ ir\NO t— co 0\.-("ir-l.-*r-( .-iwojro m 4ifl>a)0i
>i a ««•<» W - tO - *» *»«-■«» ^-ji» <f M i»-» > <»-*Q- -t^-^d-Cr^-ti^- ij W (E PC cc tc
S5
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i
Individual Returns/1974 • Returns Filed and Sources ot Income
Table 1.11 —Returns With Salaries and Wages by Size of Salaries and Wages and Adjusted Gross Income
lAll figures are estlmatcii based on samples — money onouncs are In ttiuunanda of tlollars]
51
sice of adjusted gross Income
Number of
recums
Salaries
and
wages
(gross)
SlE* of salaries and wages (gross)
SI under $500
Number of
returns
S500
under $1,000
Number of
returns
$1,000
under $1,500
Number of
returns
$1,500
under $2,000
Numbar of
returns
(10)
Total
No adjusted gross Incase
$1 under $1.000
$1,000 under $2,000
$2,000 under S3, 000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
S6,000 under $7,000
$7,000 under $8,000
$8,000 under S9,000
$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 S50.000
$50,000 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..
Recums $10,000 under $15,000.
Returns $15,000 or more
75,086,066
184,798
5,031,594
5,100,077
4,459,231
3,982,364
4,350,337
3,994,101
3,823,859
3,615,826
3,546.757
3,419,553
3,158,019
3,121.124
2,924,104
2,939,278
2,623,376
9,594,314
4,651,955
2,074,900
1,826,041
540,327
102,815
20,115
2,410
791
23,108,401
18,400.096
14,765,901
18,813,668
758,628,836
1,219,176
2,934,603
7,594,663
10,765,621
13,571,671
18,895,660
21,229,420
23,795,181
26,007,944
29,216,865
31,165,606
32,108,696
34,567,207
35,408.443
38,172,249
36,499,969
157.921,829
96,385,021
50,823,227
55,646,661
24.331,537
7,544.486
2.202.134
385,322
215,445
54,981,593
131,415,016
176,776,564
395,455,661
3,001,538
28,205
2,263.757
90,629
107,994
57.803
60.082
42.198
42,710
47,001
29,961
28,363
16,291
19,025
10,562
12,890
7,657
40.214
31,795
16,554
28,905
15,450
2,824
565
78
25
2,608,470
190,233
66.425
136.410
818.457
5,522
662,533
23,666
22,458
10,523
11,876
10,618
9,387
9.415
8,394
4,685
3,344
4,584
2,033
2,390
1,433
7,254
6,114
3,310
5,231
3,010
535
119
17
736,576
42,499
13,783
25,596
16,222
,703.127
177,374
55,469
53,253
40,600
42,978
29,155
17,674
12,654
11,798
5,876
9,497
6,726
7,067
8,440
29,559
13,167
9,925
14,438
7.508
1,628
25
3,046,065
114,459
37,628
76,688
2,447,380
11,948
2,012,910
143,044
43,363
36,664
29,531
29,445
22,878
12,645
10,093
9,024
4,223
6,621
5,303
4,949
7,042
21,105
9,069
7,262
11,085
5,406
1,184
275
33
16
2,279,481
64,2:5
28,137
55,475
3,025,761
15,459
10,656
2,592,259
81,137
47,666
51,387
23,153
37,245
21,467
16,621
15,439
11,723
8.977
8.645
10,656
3,759
27,792
11,501
7,474
14,720
6,060
1,424
313
36
10
2,798,564
114,125
43,760
69,332
3,767,910
19,023
13,622
3.226.237
104.940
58.571
63.916
28.644
46,559
27,502
20,537
16,650
14,553
11.130
10.068
13.079
4,845
34,914
14,416
9,045
18,066
7,445
1,719
372
45
12
3,486,309
141,891
53,676
66,033
2,662,349
12,463
12,572
2,126,864
169,499
58,799
45,930
38,513
34,321
21,519
13,664
14,029
9,213
15,781
5,710
2,153
6,610
16,261
10,002
6,751
12,267
6,037
1,158
2,446,127
122,046
39,467
54,709
4,641,681
21,190
22,636
3,692,677
339,689
104,767
61,962
67,365
61,137
37,519
24,246
24,722
15,840
28,786
9,898
3,665
11,556
31,832
17,048
11,448
21,100
10,450
1,960
307
44
15
4,262,921
214,991
69,764
94,205
$2,000
under $2,500
Size of adjusted gross Income
Number of
returns
Total
No adjusted gross Income
SI under $1,000
SI, 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 $6,000
$6,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under 513,000
$13,000 under $14,000
$14,000 under $15.000
$15,000 under $20.000....
$20,000 under $25.000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under 51,000,000
$1,000,000 or more
Returns under $5.000
Returns S5,000 under $10,000..
Returns $10,000 under 515,000.
Returns $15,000 or more
2,702,799
10,712
3,657
27,634
2,207,468
125,692
83,837
44,636
31,431
34,238
20,999
16,176
13,127
10,875
5,363
4,575
6,694
21.052
7,574
7,893
11,289
4,743
869
205
26
14
2,459,000
149 ,460
40,654
53.665
23.776
8.247
61.566
4.956.947
286.026
187.734
103.314
70,981
77,779
46,313
42,314
29,871
24,721
11,957
10.213
15,288
47,213
16,990
18.049
25,639
10,681
1.9 50
456
58
31
5,526,316
342,701
92,050
121,066
Size of salaries and wages (gross) - Continued
$2,500
under $3,000
Number of
returns
2,078,156
7,865
1.592
18,108
1,690,947
141,635
49,154
33.422
14.215
15,687
14,400
9.776
3,738
8,780
7,651
11,217
7,454
16,841
8.317
6,216
6,532
3,817
670
112
1.909.301
87.500
38.840
42.515
5,696.819
21,525
4,328
46,220
4,622,400
400,132
136,377
93,164
38,696
43,065
39,231
27,308
10,330
23,776
20,529
31,440
20,798
45,494
22,932
16.747
17.835
10,326
1,814
304
5.232,981
241.464
106.874
115.480
S3. 000
under $4 000
Number of
returns
3.998.910
13.342
14.372
17.241
46,585
3,333.988
202,535
78,298
59,755
36,695
36,940
21,198
17,563
16,471
11,048
5,627
7,620
26,393
21,476
12,329
11,647
5.932
1.342
276
28
3.628,063
232.886
58.529
79,432
13,980,685
45,587
49,782
58,661
158,831
11,639,386
729,405
273.763
208.019
129,551
132,216
71,361
62,715
58.750
39,967
20.871
26,438
90,513
73,539
43,913
40,916
20,765
4,625
963
94
12
12,661,652
814,912
208,739
275,379
$4,000
under $5,000
Number ot
returns
4,335,631
15,687
6,196
12,651
21,707
69,406
3,638,140
184,551
101,788
71,174
37,351
34,460
19.315
17.546
11.946
9,642
11,399
29,357
16,408
9,489
10,357
996
214
3,763,787
429,324
69,848
72,672
19,536,450
69,563
28,524
55,491
94,861
301,179
16,383,812
855,323
459,828
323,149
168,384
157,202
87,696
79,031
54,695
43,376
53,483
130,105
72,605
41,640
46,300
26,193
4,467
951
151
41
16,933,431
1,963,886
318,260
322,850
$5,000
under S6,000
Number ot
returns
9,746
3,963
18,483
20,463
33,069
66,314
3,262,866
258,595
73,663
49,413
49,800
19,408
21,357
20,686
14,103
11,556
21,243
17,358
9,697
9,212
5,252
967
174
37
10
152,038
3,714,339
87,110
63,950
(20)
54,072
21,242
102,833
111,995
179,419
358,953
17,967,650
1,456,635
407,334
273,990
275,442
108,425
115,794
112,676
76,631
63,862
116,425
94,360
52,835
50,656
28,758
5,248
949
199
54
828,517
20,383,052
477,389
349,465
Footnotes at end of table.
52
Individual Returns/1974 • Returns Filed and Sources of Income
Toble 1.11 —Returns With Salaries and Wages by Size of Salaries and Wages and Adjusted Gross Income— Continued
[All figures are estimates based on samples — money amounts are In thousands of dollars]
Size of adjusted gross Income
Size of salaries and wages (gross) - Continued
56,000
under 57,000
Number of
57,000
under 53,000
Nianber of
returns
58.000
under 59,000
Number of
returns
59,000
under 510,000
Number i
return
510,000
inder 515,000
Number of
returns
(23)
Total
No adjusted gross Income
51 under 51,000
51,000 under 52,000
52,000 under 53,000
53,000 under 54,000
54,000 under 53,000
$5,000 under $6,000
56,000 under 57,000
57,000 under 58,000
58,000 under 59,000
59,000 under 510,000
510,000 under 511,000
SU,00n inder 512,000
512,00c under 513,000
$13,00^ under 514,000
$14,000 under 515,000
515,000 under $20,000
520,001) jnder 525,000
525, OOU under 530,000
530, OOU under $50,000
550,000 under 5100,000
$100,000 under 5200,000
5200,010 under 5500,000
5500,000 under $1,000,000
51,000,000 or more
Returns under 55,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
6,579
(♦)
4,603
11,637
18,264
47,407
87,702
2,984,007
220,083
69,918
44,255
36,599
21,993
16,869
16,412
13,185
38,134
14,738
8,318
11,867
4,710
1,079
211
20
12
91,459
3,405,965
105,058
79,089
41,826
(*>
29.496
74.116
119,651
304,564
559,070
19,375,276
1,460,037
459,996
289,473
238,102
143,811
110,065
105,142
86,661
246,733
93,987
52,984
75,550
30,125
6,885
1,353
129
76
589,495
22,143,352
683,802
507,823
8,109
(♦)
5,254
12,196
14,028
24,345
55,608
113,142
2,777,668
290,032
113,567
53,798
36,808
21.660
21,884
13,937
37,416
15,739
12,463
11.497
5,020
892
186
65,188
3,350,017
148,087
83,239
60,100
(*)
38,747
91,638
106,196
182,061
415,664
839,275
20,764,289
2,226,736
845,249
403,248
276,598
160,829
167,220
104,173
234,800
115,477
93,247
85,846
37,547
6,653
1,389
128
67
484,383
25,091,212
1,112,068
625.154
3,472,269
3,185
(*)
2,400
7,355
5.637
15,979
26,994
52,104
136,045
2,609,586
301,741
90,942
49,806
31,533
30,719
24,134
38,988
17.74H
7,002
12,339
4,045
745
139
37,631
3,126,470
227,134
81,034
29,464,232
27,138
(•)
20,435
63,524
46,989
134,501
225,937
440,722
1,144,344
22,102,595
2,610,604
774,109
422,881
266,712
262.615
205,506
332,292
150,780
59,169
105,494
34,112
6,351
1,173
187
52
318,597
26,524,202
1,931,323
689,609
6,275
5,015
3,495
6,724
9,819
26,421
29,553
58.270
163,048
2,448,890
313,204
93,977
56,160
45,204
24,485
54,237
18,224
8,930
13,664
3,964
847
123
20
31,328
2,726,182
533,030
100,016
32,193,050
59,910
46,263
33,128
63,694
95,299
249,189
282,998
550,841
1,536,141
23,202,737
3,032,199
893,318
533,047
431,550
234,315
516,332
173,109
83,457
128,647
37,489
7,970
1,162
189
66
298,294
25,821,905
5,124,428
948,423
14,699
1,391
1.521
2,624
14,376
11,982
21,764
29 ,946
77,761
165,429
295,538
2,522,507
2,732,915
2,613,629
2,608,559
2,201,565
1,057,266
157,808
55,656
59,804
21,891
3,811
851
103
33
47,093
590,438
12,679,175
1,357,223
180,930
16,594
17,006
32,802
177,984
139,006
254,107
337,132
867,701
1,878,198
3,366,544
26,876,907
31,522,845
32,387,960
34,672,915
31,108,077
14,307,534
2,003,643
702,475
737,931
271,219
47 ,096
10,396
1,265
391
564,321
6,703,682
156,568,704
18,081,951
Size of adjusted gross Income
Number of
returns
515,000
under $20,000
520,000
under 525,000
Size of salaries and Wages (gross)
Number of
returns
525,000
under $50,000
Number of
returns
—Continued
$50,000
under 5100,000
Number of
returns
5100,000 or more
Number of
retun
Total
No adjusted gross income
SI under 51,000
51,000 under $2,000
$2,000 under $3,000
53,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
59,000 o.ider 510.000
510,000 under 511.000
511,000 under 512,000
512,000 under $13,000
513,000 under 514,000
514,000 inder 515,000
515,000 under 520,000
520,000 under 525,000
525,000 under 530,000
$30,000 under 550,000
550,000 under 5100,000
5100,000 under 5200,000
$200,00'' under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under 55,000
Returns $5,000 under 510.000..
Returns 510,000 under 515.000.
Returns 515.000 or more
5,972
2,656
1,031
(*)
4,285
3,194
3,717
14,050
10,545
21,220
50,132
82,052
128,308
263,397
7,761,685
655,848
98,038
56,992
19,201
2,962
685
88
28
11,310
35,791
545.109
8,595,527
104,492
44,667
16,479
(*)
70,422
52,717
59,337
230,359
170,649
352,317
809 ,040
1,348,776
2,091,657
4,295,839
133.370.696
12,189,540
1,730,848
997,768
332,954
51,421
11,809
1,521
475
194.339
583.486
8,897,630
148,687,032
4,294,250
2.844
(*)
2,113
(*)
2,605
6,004
9,600
7,950
9,741
340,147
3,420,302
366,977
93,795
13,613
2,914
523
63
13
4,119
5,884
35,900
4,248,347
95,095,864
62,609
(♦)
47,910
(•)
57,062
126,995
209,315
167,986
207,930
7,270,357
75,493,759
8.586,372
2,253,241
419.851
65,005
11,708
1,398
294
90,974
133,117
769,238
94.102.i86
4,935
(*)
(«)
) 1.538
2,713
I 282
(*)
1,147
4,107
1,833
1,690
34,675
211,975
1,429,344
1,410,125
134,465
12,937
2,421
280
94
5,930
4,533
9,502
3,236,316
175,565
(•)
(*)
63,412
78,921
9,384
(«)
35,751
112,430
43,704
49 ,034
993,003
5,705,347
J9. 174.855
49,113,681
5,323,152
475,096
88,818
10,426
3,357
205,735
151,718
263,440
100,888,238
I I
331,993
1,854
(*)
(*)
<«)
263
134
(*)
21,633,957
127,444
(*)
(*)
(*)
16,527
13,542
3,517
55,508
645
(*)
(*)
(*)
(*)
(•)
(*)
(*)
<«)
106,955
(*)
(•)
(*)
(*)
(*)
(*)
(*)
(*)
255
17,315
(•)
(*)
944
62,109
1,843
113,599
1,578
99,519
30,465
1
761,400
260,475
16
835,204
29,090
2
230,118
3,837
278,331
449
32,560
157
11,163
2,236
151,927
375
24,839
544
38,189
328,838
21
424,002
90
12,617
132
17,987
266
35,830
1,126
150,276
7,336
886,831
35,660
4,624,388
8,711
1,791,299
1,027
336,859
318
199,286
692
115,343
49
7,304
101
13,500
54,666
8,055,374
(*) Estimate la not shown separately because of the smell number of sample retun
NOTE: Detail may not add to total because of rounding.
I on which It was based. However, the data are Included In the appropriate totals.
Individual Returns/ 1974 • Returns Filed and Sources of Income
Table 1.12— Returns With Business or Profession Net Profit by Size of Business or Profession
Net Profit and Adjusted Gross Income
[All figures are estliuitea based on samples — aonsy anounts are In ehouaands of dollars]
53
size oC adjusted gross Incoi
Business or profession
net profit
Number of
returns
site of business or profession net profit
$1 under SSOO
Number of
returns
S500
under $1,000
Number of
returns
$1,000
under $1,S00
Nusiber of
returns
$1,S00
under $2,000
Number of
returns
Total
No adjusted gross Income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
S3, 000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$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
511.000 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 5200,000
$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 515,000 or more
5,412.339 43.881,702
36.251
139,319
217,351
253.723
257.154
257.263
250.958
242,247
241,865
232,152
229,067
228.663
217.205
216,508
201,965
186,031
748,587
417,323
248,188
396.352
162.316
26.369
4.704
542
236
1,161,061
1,196,289
1,050,372
2. 004.617
226,959
102.097
292.312
473,430
624,017
748,397
855.254
922,641
1.067.545
1.081.939
1.173.586
1.095.436
1.117.375
1.162.923
1.074,670
1,088,815
5.098.829
4,124,600
3,314,822
8,767.428
6,689,939
1,870.049
591.669
144.855
172.115
2,467.211
5,100.965
5,539,218
30,774,306
783,554
8,174
75,663
37.363
35.742
29.243
32.378
32.122
29,774
25.892
31,912
29,001
39,533
37.309
41,268
39,639
30,870
119,356
51.739
25.737
23,608
5.880
1.074
234
35
218,563
148,701
188,619
227,671
169,565
2,049
20,932
10,193
9,776
7.575
7,935
8.252
7.772
6.419
7,437
6,319
9,655
8,480
9,421
8,723
6,844
27.292
11.558
5.854
5.460
1.318
244
58,460
36,199
43,123
51.783
512,906
5,649
52,898
37,105
26,703
24,366
24,589
20,595
20,519
20,471
17,312
17,468
22,655
21,974
18,634
22,821
18,582
69,983
32,318
15,931
17,328
4,061
808
121
171,310
96,365
104,666
140,565
380,745
4,043
39,142
27,745
20,103
18,565
18,573
15,626
15,218
15,188
12,706
13,231
16,768
16,544
14,130
16,766
13,924
51,681
23,003
11,524
12,673
2,915
580
87
128,171
71,969
78,132
102,473
393.552
5,280
3,128
72,441
28,608
20,358
18,156
19,335
16,405
15,330
14,557
15,563
11.338
13.753
13,317
12,819
11,756
53,972
24,335
9,364
9,740
3.339
532
113
10
147,971
81,190
62,983
101,408
486,645
6,594
3,735
89.498
35.796
25.305
22.421
24.069
20.303
18,647
16,000
19,187
14,094
16,729
16,533
16,039
14,456
66,176
30,212
11,576
12,095
4,169
655
138
12
183,349
100,406
77,850
125,039
330,749
2,059
2,477
58,734
32,479
24,741
18.478
13,750
15,516
12,616
9,812
11.069
15.211
9,974
11,695
9.670
9.149
36.734
17,031
8,527
8,147
2,414
375
136,968
62,763
55,699
73,319
575.588
3.414
4.229
101.942
57.241
43.041
32.210
24.023
26.856
22.231
17.3a
19,412
26,012
17,368
20,283
16,787
15,758
63,645
29,459
14,904
14,254
4,175
641
143
242,077
109.867
96,209
127,434
Site of adjusted gross Income
Size of business or profession net profit — Continued
52,000
under 52,500
Number of
returns
$2,500
under 53,000
Number of
returns
53,000
under 54,000
Number of
returns
54,000
under 55.000
Number of
returns
55,000
under 56,000
Number of
returns
(18)
Totsl
No adjusted gross Income
51 under $1,000
$1,000 under $2,000
$2,000 under 53,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under 57,000
57,000 under 58,000
$6,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
511,000 under $12,000
$12,000 under $13,000
$13,000 under $14.000
$14,000 under $15,000
$15,000 under $20,000
520,000 under 525,000
$25,000 under 530,000
530,000 under $50,000
$50,000 under SIOO.OOO
$100,000 under $200,000
$200,000 under $500,000
5500,000 under 51,000,000
51,000,000 or more
Returns under 55,000
Returns 55,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
Footnotes at end of table.
278,079
1,745
(•)
2,812
70,359
22,762
16.093
12,417
11,754
12,271
11,557
10,086
9,122
9,088
10,837
5,629
9,672
29,790
15,615
6,752
6.873
1,625
308
114,606
58,087
44,346
61.036
624,211
3,935
(»)
6,153
157,624
51,533
36,008
27,898
26.141
27,270
26,010
22,676
20,327
20,287
24,613
12,899
21,610
67,102
35.335
14.940
15.382
3,667
695
144
24
257,190
129,995
99,736
137,291
226,591
1.366
(*)
2.399
49.927
26,047
13,435
14,153
10,841
9.078
9,128
7,752
7.685
6,352
4,905
7,261
5,103
25.257
10,282
7,055
6,084
1,831
177
50
6
93,391
50,952
31,506
50,742
620,014
3,776
(*)
6,602
136,363
71,468
36,614
38,915
29,492
25,006
24,664
20,914
21,616
17,430
13,323
19,913
13,914
68,978
26,052
19,538
16,696
5,042
476
140
16
«')
255,464
139,193
66,197
139,140
372,666
2,491
1,163
(*)
4,576
100,050
35,652
23,485
19,727
15,313
15,217
12,830
14,996
11,669
11,257
10,684
9,393
39,555
18.184
9,271
12.292
3.066
486
78
145,164
86.572
56,001
82,951
8,855
4,068
(*)
15,730
346,296
126,533
83,065
68,574
53,035
53,377
45,151
52,069
40,564
36,639
37,231
32,182
137,163
63,013
32,308
42,684
10,670
1,696
267
56
11
505,681
303,201
200,705
267,666
306,725
1,419
(*)
1,136
1,643
5,986
87,329
31,661
18,698
16,127
14,574
10,913
12,449
8,511
8,946
9,779
8,979
34,382
15,368
8,998
6,031
2,523
368
96,299
91,973
46,666
69,787
1,380,567
6,547
(*)
5.099
7,162
25,906
388,404
144,500
84,462
72,162
65,766
49.091
54.809
37.301
40.144
43,652
38,761
153,624
69,365
40,499
36,004
11.437
1.747
389
26
13
436,593
415,961
214,667
313,306
1,140
(•)
1,682
1,686
1,011
6,294
72,563
25,240
15,808
12,495
10,059
9,572
9,293
9,179
6,273
6,697
22,305
10,787
5,561
8,759
2,210
393
12,201
136,185
43,014
50,062
6,097
(♦)
9,334
9,128
5,613
33,980
395,456
140,136
66,723
68.587
55,003
52.614
51,223
50,684
45.243
36.841
122.364
59,859
30,476
46,307
12.103
2.162
219
36
(')
66,243
745,906
236,605
275,547
54
Table 1.12— Returns With Business or Profession Net Profit by Size of Business or Profession
Net Profit and Adjusted Gross Income— Continued
[All figures are estimates based on samples — money amounts are in thousands of dollars)
Size of adjusted gross Income
Size of business or profession net profit — Continued
§6,000
under $7,000
Number of
returns
$7,000
under $8,000
Number of
returns
$8,000
under $9,000
Number of
returns
$9,000
under $10,000
Number of
returns
$10,000
under $15,000
Number of
returns
(30)
Total
No adjusted gross Income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $6,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $li,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000, 000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000.,
Returns $10,000 under $15,000.
Returns $15,000 or more
806
1,236
(*)
1,924
4,410
64,156
24,481
13,037
13,289
9,806
8,592
8,724
6,340
8,258
20,470
9,978
5,128
7,729
2.034
362
4,191
119,373
41,720
45,774
5,319
7.821
(*)
12,488
28,244
414,727
160,573
84,515
85,955
63,711
55,165
56,645
41,165
53,507
131,776
63,932
32,898
50,144
13,108
2,347
395
52
26
27,002
774,015
270,192
294,677
917
2,701
(•)
2,806
5,245
62,800
23,230
15,792
8,780
7,537
7,224
7,449
3,276
25,126
10,745
5,356
6,508
1,724
303
4,532
109,873
34,266
49,830
6,928
20,063
(«)
20,920
38,684
468,269
175,299
118,326
66,063
56,061
54,749
56,463
24,723
188,704
81,019
39,918
48,771
13.017
2,261
483
33,831
821,498
258,059
374,212
(•)
(•)
<«)
1,615
1,148
7,278
52,257
19,978
9,278
11,267
6,406
5,590
8,413
18,869
8,826
4,388
7,079
1,641
214
1,948
82,276
40,954
41,057
7,138
(•)
<*)
(*)
5,097
13,690
9,715
61,255
440,564
171,098
79,262
95,930
54,525
47,673
71,624
160,406
74,866
37,237
60,079
14,024
1,812
297
16,478
696,323
349,014
348,765
(*)
(*)
(•)
(*)
(•)
(♦)
(»)
1,902
3,263
46,782
14,300
13,247
9,427
6,069
5,194
18,360
9,438
4,772
6,415
1,556
260
62
872
53.504
48,237
40,869
1,358,742
(*)
(•)
(*)
(*)
(•)
(•)
(*)
17,838
30,732
440,545
136,617
126,713
89,386
57,696
49,242
173,050
89,585
45,193
61,156
14,686
2,477
587
29
29
8,264
504,026
459,655
366,793
1,400
1,362
(•)
1,655
2,050
2,802
7,627
42,441
46,102
51,960
47,014
45,597
92,430
43,126
22,048
26,403
7,136
972
194
20
11
4,216
15,093
235,114
192,342
5,464,795
17,490
16,368
18,042
(*)
18,810
22,025
32,538
84,339
455,733
545,404
626,123
593,383
605,859
1,170,633
534,682
279,915
328,050
86,921
12,003
2,438
256
134
51,899
169,163
2,826,502
2,417,232
Size of adjusted gross Income
Size of business or profession net profit--Continued
$15,000
under $20,000
Number of
returns
$20,000
under $25,000
Number of
returns
$25,000
under $50,000
Number of
returns
$50,000
under $100,000
Number of
returns
$100,000 or more
Number of
returns
Total
No adjusted gross income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000 ,
$50,000 under $100.000
$100,000 under $200,000
$200,000 under $500.000
$500,000 under $1,000.000
$1,000,000 or more
Return under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
(»)
<*)
(•)
838
663
1,026
336
1,831
2,165
4,669
129,249
53,566
21,883
22,769
6,065
909
166
24
1,549
1,732
10,027
234,655
5,458
(•)
(*)
(*)
12,198
14,537
11.659
(*)
17,697
5,329
30,236
34,801
76,031
2,196,680
949,193
386,119
397,616
106,501
15,906
2,905
415
71
27,518
29,837
164,095
4,057,609
(*)
(«)
(•)
(•)
(♦)
(♦)
(•)
(*)
741
234
9,698
75,843
32,101
28,204
6,055
627
142
9
1,039
651
975
152,664
19,800
(•)
(*)
(*)
(*)
(*)
<*)
(*)
<•)
(*)
16.826
5,001
207,754
1,676,190
731,606
636,092
136,023
Ui,173
3,158
197
112
22,945
15,142
21,829
3,405,306
(*)
(•)
304
547
(•)
2,756
9,705
54.890
180,466
38,176
2,604
369
45
19
1,430
865
1,390
289',032
33,560
(*)
(*)
6,465
(*)
(*)
9,346
(*)
18,958
(*)
36,611
274,350
1,546,696
6,405,315
1,484,780
95,819
13,351
1,591
650
50,469
27 ,488
43,873
9.913,365
(*)
(•)
(•)
(*)
(♦)
(*)
262
366
352
9,671
66,964
6,054
455
34
19
526
107
179
86,179
31,158
(*)
(*)
(*)
(•)
(*)
5,836
(*)
6,894
(♦)
15,868
24,339
20,544
542,375
4,511,833
466,699
33,497
2,394
1,450
35,647
7,180
11,379
5,619,199
(«)
(*)
(*)
(*)
(*)
(*)
(*)
(•)
(*)
(*)
(•)
246
2,014
9,523
2,286
291
136
285
<»)
(*)
14,652
53,931
(«)
(•)
(*)
(*)
<*)
(*)
(*)
(*)
(*)
(*)
(.)
4,499
6,591
10,873
34,076
251,549
1,247,452
532,982
139,706
169.540
59,708
(•)
(*)
2,397,269
(*) Estimate is not shown separately because of the small number
'Included in next above shown adjusted gross income class.
NOTE: Detail may not add to total because of rounding.
3i sample returns on which it was based. However, Che data are included in the appropriate totals.
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.13 -Returns With Business or Profession Net loss by Size of Business
or Profession Net Loss and Adjusted Gross Income
55
[All figures are eBCinoces based on samp lea— ooney amounts are Ir
ttiouaandR o
f dollar.
I
Buaineaa
Number of or
returns profession
net losa
Size of business or profesalon net loss
Stie of adjusted gross Incotno or deflull
51 undvr 51,000
$1,000 under 55,000
Numbc r
of
returns
Amount
Number
of
return.
Amount
(1)
(2)
(3)
(4)
<S)
(6)
1,767,686
1.560,909
281.775
351,551
366,740
247,509
133.608
142.037
28,104
9.585
206,777
152.179
25,802
10.384
14.176
2,310
1,926
4.834,588
3.170.375
578.346
636.676
558.479
374,203
209,973
374.581
184.746
253.371
1,664,215
463.334
218,662
143.652
368.720
119.891
349.956
869,969
822,716
133,110
180,456
209.791
141.641
76.244
71,052
8,598
1.824
47.253
45.134
1,050
j 864
147
58
351. 748
329.519
53,299
72.696
84.177
56.218
28,959
29,710
3,684
776
22,229
21,449
335
361
55
29
703,761
617,832
122.266
145,707
138,187
93,397
50,846
53,405
11,435
2,589
85,929
80,855
2,845
1 614
1 1,19'
246
172
1,622,662
1,399,409
294,833
341,129
298,861
199,804
107,812
121,431
28,652
6,887
223,253
209,850
7,649
2,064
2,591
613
486
Returns with adjusted gross income,
$5,000 under $10,000
$15,000 under $20.000
S5,000 under $10,000
$15,000 under $50,000
SIOO.OOO or more
Size of business or profession net loss — Continued
$5,000 under $10,000
510,000 under $15,000
$15,000
under 520,000
Size of adjusted gross income or deficit
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
<7)
(8)
(9)
(10)
(11)
(12)
124,512
87,103
21.845
20,132
14.608
9,464
4,589
10,896
3,925
1,644
37,409
19,956
15,695
729
679
202
148
854.578
593,526
151,812
136,232
96.151
64.901
29.843
75.206
27.822
11,559
261.052
134,329
113.073
6,349
4,681
1,531
1,089
31.539
17,397
2,789
3,310
2.132
1,994
1,114
3,731
1.540
787
14,142
4,441
4.009
4,657
820
127
88
378,933
208,022
31,940
38,574
25,870
24,133
14.350
45,155
18.307
9.693
170,911
51,984
47,477
58,636
10,217
1,513
1.084
13,594
5,984
986
1,225
738
j 719
904
869
54 3
7.610
1,101
1,472
2,808
2.157
(•)
48
232,454
102,372
16,544
21,625
12,937
Returns with adjusted gross income,
$10,000 under 515,000
$15 , 000 under S20 , 000
$20,000 under $25,000
11,570
$25,000 under $50.000
15,350
14,928
9,418
130,082
19,101
24,705
46,394
38,637
$5,000 under $10,000
550.000 under $100.000
$100,000 or more
819
Size of business or profession net loss — Continued
520,000 under 550,000
$50,000 under 5100,000
5100,000 or more
Size of adjusted gross income or deficit
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
(13)
(14)
(15)
(16)
(17)
(18)
18.372
7,510
686
597
1,222
347
550
1,601
1.285
1,222
10.862
558
644
965
8,192
300
203
537.250
218.455
19,532
16.704
34,552
10,024
15.966
44,217
38.380
39,080
318.795
14.761
17.250
26,054
242,303
11.439
6,988
3.705
1.521
(*)
106
(*)
I .33
337
305
495
2.184
102
(•)
(*)
713
1.045
255
254,577
105,664
(•)
6,824
(•)
9,913
23,768
22,237
34,666
148,913
6,618
(»)
(«)
46,505
72,025
18,716
2,234
846
48
25
34
111
147
481
1,388
32
I 48
135
219
954
602,387
213,409
Returns with adjusted gross income.
SI under $5,000
$5,000 under $10,000
8.921
$15,000 under $20,000
5,919
6,798
19,743
30,736
141,292
388,978
5,241
$25,000 under 550,000
$100,000 or more
$5,000 under $10,000
510,000 under $15.000
7,068
23,637
32,287
320,745
$50,000 under SIOO.OOO
(*) Estimate is not shown separately because of the snail oumber of sample returns on which it was based.
However, the data are included in the appropriate totals.
Note: Detail may not add to total because of rounding.
56
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.14— Returns With Form Met Profit by Size of Farm Net Profit and Adjusted Gross Income
[All figures are estimates based on samples-
thousands of dollars]
Size of adjusted groas Income
Farm net profit
Number of
returns
Size of farm net profit
SI under $500
Number of
returns
5500 under $1,000
Number of
returns
$1,000 under $1,500
Number of
returns
11,500 under $2,000
Number of
returns
(2)
Total
No adjusted gross income
SI under SI, 000
$1,000 under S2,000
$2,000 under. $3,000
S3, 000 under S4,000
$6,000 under $5,000
55,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under 59,000
$9,000 under $10,000
$10,000 under $11,000
511,000 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
5100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns 55,000 under 510,000..
Returns 510,000 under $15,000.
Returns $15,000 or more
5,853
62,742
72,828
85,569
78,413
74,862
76,454
53,614
60,647
47,793
42,332
42,776
49,158
49,628
49,590
41,299
164,253
100,626
65,515
100,803
36,808
7,182
1,228
126
47
380,267
280,840
232,451
476,588
11,395,684
30,697
31.314
84.016
128,582
176,699
206,945
208,127
193,554
262,749
242,809
191,634
221,970
300,283
301,530
280,762
286,629
1,446,756
1,130,272
1,088,037
2,422,401
1,558,284
469,897
116,001
11,521
4,215
658,254
1,098,873
1,391,173
8,247,384
229,230
502
41,523
24,149
20,820
11,162
8,702
20,173
4,114
11,080
6,092
3,679
7,004
3,533
6,514
13,811
7.108
19,789
10,902
2,293
3,788
2,065
358
106,858
45,138
37,970
39,264
53,186
169
11,073
4,574
3,636
3,086
1,591
5,450
733
2,679
1,355
985
1,466
598
1,612
3,698
1,362
5,332
2,177
417
684
395
1
24,129
11,201
8,736
9,118
123,576
(*)
20,508
14,751
12,015
7,091
5,310
5,292
1,896
3,783
3,154
8.121
7,032
5,904
4,412
(*)
8,270
5,322
3,926
1,925
624
248
61,539
17,392
24,261
20,384
93,527
(*)
14,976
11,648
8,897
5,469
4,287
3,452
1,392
3,013
3,007
6,275
5,085
4,613
3,048
(*)
6,416
4,Ul
3,263
1,410
426
191
46,275
13,272
18,109
15,870
88,435
(*)
(*)
19,791
6,877
9,712
4,356
3,866
5,723
1,671
4,047
6,628
4,304
(♦)
3.189
(*)
8,908
3,604
541
2,802
480
165
41,242
21,935
8,726
16,532
107,548
(*)
(*)
24,047
8,568
11,508
5,515
4,566
6,805
2,058
4,822
8,253
5,132
(♦)
3,954
(•)
10,718
4,712
724
3,135
558
201
50,348
26,504
10,609
20,088
74,181
(*)
10,200
11,652
6,520
10,105
3.592
8,744
<«)
1,079
(*)
750
870
(*
172
109
2,151
510
38,759
17,039
5,259
13,125
128,495
{*)
17,194
20.587
12,243
16,924
6,127
14,936
(*)
1,868
(*)
3,240
{*)
10,721
7,002
3,720
896
253
61
67,419
29,151
9,264
22,663
Size of adjusted gross Income
Size of farm net profit — Continued
$2,000 under $2,500
Number of
returns
$2,500 under $3,000
Number of
returns
$3,000 under $4,000
Number of
returns
$4,000 under $5,000
Number of
returns
$5,000 under $6,000
Number of
returns
(20)
Total
No adjusted gross Income
SI under SI. 000
$1,000 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
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
520,000 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 5500.000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns S5.000 under $10,000..
Returns $10,000 under 515,000.
Returns $15,000 or more
Footnotes at end of table.
(*)
(*)
18,936
3,869
5,105
6,877
3,897
1,394
3,420
2,911
(*)
1,852
3,761
(*)
572
554
106
29,598
12,168
9,247
7,358
131,185
(*>
(*)
41,905
8,614
11,834
15,593
8,536
3.177
6,657
(*)
4,163
8.174
(*)
1,303
1,262
243
66,236
27,306
21,321
16,322
i!
56,585
(*)
(*)
(*)
14,290
13,630
3,428
3.761
3.142
3,345
(*)
(*)
5,276
1,822
(•)
1,530
243
155
32,051
10,248
4,299
9,987
155,189
(*)
(*)
(♦)
39,061
37,908
9,170
10,510
(«)
(♦)
14,646
4,931
(•)
4,265
688
424
87.990
28,197
11,464
27,535
8", 176
579
(*)
(•)
C«)
26,026
10,691
11,550
4,665
1,306
2,899
2,012
1 6,996
(•)
11,219
2,400
1,878
1,174
384
257
38.295
22,432
11,086
17,363
309,901
2,023
(*)
<*>
<*)
90,392
36,329
40,470
16,668
4,628
9,947
7,065
10,707
24,059
(*)
39,025
8.194
6,466
4,179
1,332
887
161
132,277
78,778
33,581
60,264
68,795
562
(*)
<*)
(*)
25,659
4,937
5,565
2,270
2,500
4,752
6,264
2,523
2,349
4,165
(*)
1,744
631
130
37
26,662
20,024
11,517
10,592
2,470
(*)
(•)
(•)
113,428
22,048
26,433
10,213
11,293
21,184
27,772
11,101
10,642
19,437
(»)
8,195
2,867
603
165
117,964
91,171
51,231
49,410
65,185
(•)
19,087
8,271
4,396
5,677
1,622
1,945
<*>
5,001
<*)
(*)
5,584
3,567
1,238
1,026
634
132
1,679
39,053
12,253
12,200
357,085
(•)
(*)
103,362
45,674
23,872
32,174
8,875
10,882
(*)
27,776
(•)
(*)
30,720
19.333
6,721
5,790
3,448
743
8,730
213,958
67,542
66,857
Individual Returns/ 1974 • Returns Filed and Sources o< Income
Table 1.14 —Returns With Farm Net Profit by Size of Farm Net Profit and Adjusted Gross Income— Continued
57
nds of JoU
Size of adjusted gross Income
Size of fflnn net profit— Continued
$6,000 under $7,000
Number of
returns
$7,000 under $8,000
Number of
returns
S8,000 under $9,000
Number of
returns
$9,000 under $10,000
Number of
returns
$10,000 under $15,000
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 56,000..
$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 S13,000.
$13,000 under $14,000.
$14,000 under $15,000.
$15,000 under $20,000..
$20,000 under $25,000..
$25,000 under $30,000..
$30,000 under $50,000..
$50,000 under $100,000.
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000.
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
(24)
(28)
(•)
(*)
(*)
7,675
11,331
2,316
1,834
1,836
2,833
5,113
2,700
(*)
1,360
535
133
92
23.575
5,835
11.308
(«)
(*)
(•)
48,909
73,921
14,854
12,211
11,916
18,822
32,473
17,243
(*)
8,733
3,454
866
588
152,584
38,318
71,919
49,437
(*)
(♦)
<♦)
16,633
9,005
2,408
3,481
1,910
3,260
3,323
1,311
(*)
3,989
200
99
280
30,264
8,651
10,242
369,658
(♦)
(*)
(*)
122,325
69,285
17,617
25,957
14,195
25,498
9,811
(*)
29,675
1,523
750
2,148
225,379
65,305
76,828
34,202
(*)
(*)
(•)
(•)
(*)
8,570
3,320
4,865
5,791
(*)
3,471
1,741
(*)
1,275
457
78
(«)
12,631
12,790
8,464
291,785
(*)
(•)
(♦)
(*)
(«)
71,687
28,422
42,261
50,436
(*)
29,649
14,628
(•)
10.851
3,866
651
222
(*)
106,138
110,824
72,241
39,023
(*)
(«)
(*)
(*)
6,659
9,070
6,172
3,196
1.163
1,343
5,689
2,313
(♦)
1,563
379
(*)
7,006
21,144
10,856
372,103
(*)
(*)
(*)
<*)
63,719
86,502
59,283
30,413
13.045
12,761
54,317
21,499
(*)
14,871
3,579
(*)
66,907
202,003
103,031
123,317 1 1,524,651
5,737
(*)
(*)
(*)
(*)
(♦)
(*)
1,692
11,055
16,006
14,304
14,105
37,518
11,905
6,362
5,817
1,190
281
2,293
708
57,162
63,154
18,239
122,361
190,992
171,859
182,234
490,684
144,006
80,559
68,600
14,752
3,395
922
76
36
28,030
7,906
■^85,685
303,030
Size of adjusted gross in
Size of farm net profit — Continued
$15,000
under $20,000
Number of
returns
$20,000
under $25,000
Number of
returns
$25,000
under $50,000
Number of
returns
$50,000
under $100,000
Number of
returns
$100,000 or more
Number of
returns
Total.
No adjusted gross income.
SI under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000. .
$6,000 under $7,000..
57,000 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
Retuims under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
(34)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(*)
(«)
(*)
(♦)
(*)
38,925
21,089
8,071
6,40*^
l,35i
236
75
(•)
1,103
76,135
(*)
(*)
(*)
(•)
(*)
(*)
(*)
(*)
(»)
(•)
660,978
377,254
140,816
114,168
23,657
4,195
689
245
53
1,332
(*)
17,863
1,322,055
(•)
(•)
20,777
17,390
6,137
969
151
(♦)
46,036
(*)
(♦)
453,462
398,564
138,066
21,818
3,334
1,241
201
(*)
(*)
1,028,735
(*)
(*)
(*)
(«)
(«)
(*)
(«)
237
(*)
14,489
56,550
7,901
648
105
18
10
212
(*)
(♦)
80,394
7,911
(*)
(*)
(»)
(*)
(*)
(«)
(*)
(•)
7,037
(*)
394,962
1,946,677
321,320
23,157
3,718
617
316
3,029
(*)
(*)
2,709,445
(*)
(•)
2,428
(•)
(*)
3,361 490,830
2,978
(*)
!*)
953
17,489
,233
108
125
(*)
(•)
19,870
(♦)
(*)
<*)
3,991
51,851
1,123,403
99,781
7,990
7,420
(*)
(♦)
1,288,156
(*)
(*)
<*)
(*)
(*)
(•)
(*)
2,578
434
15
(*)
(*)
3,324
(«)
(»)
(*)
(*)
(*)
(*)
(*)
6,230
29,039
329,663
100,035
9.578
3,576
2,978
(*)
(*)
483,817
(*) Estii
ate 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,
eil may not add to total because of rounding.
58
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.15 —Returns With Farm Net Loss by Size of Form Net Loss and Adjusted Gross Income
|A11 ftgurea are estimates based on 6ampleB--money ariounts ore In thousands of dollars)
Size of adjusted gross Income or deficit
Grand total
Returns with adjusted gross Incoae, total,
$1 under $5 .000
$5,000 under SIO.OOO
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000
$100 ,000 or more
Deficit returoB, total
$0 under $5 ,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $50,000
$50,000 under $100,000
$100,000 or more
Number of
returns
1,433,758
269,874
349,139
272,155
167,168
69,638
81,412
28,349
10,646
185,377
127,845
23,232
12,141
16,232
3,979
1,948
Farm
net
loss
6,399,486
4.334,432
848,051
1,052.772
700,585
447,623
200,929
472,813
314,422
297,237
2,065,054
495,691
278,405
178,482
468,934
260,845
382,697
Size of farm net loss
$1 under $1,000
Number of
returns
409,200
95,118
91,679
96,709
72.012
24,850
23,398
4,183
1,251
31,616
31,048
202,056
41,864
44,190
52,016
38,365
12,223
10.822
2,009
567
14,548
(*)
$1,000 under $5,000
Number of
returns
695,342
1,707,247
625,075
1,520,402
122,777
306,084
205,173
499,443
141,127
332,110
71,869
169,882
37,955
90,280
32,724
85,658
10,822
29,783
2,626
7,162
70,267
186,845
67,221
177,341
1,800
5,311
(*)
<*)
396
1,566
237
736
35
104
$5,000 under $10,000
Number of
returns
161,668
1,259,328
147,642
1,011,163
42,552
300,285
39,144
258,823
25,630
171,383
16,147
113,782
4,403
28,353
12,481
85,270
5,611
40,753
1,674
12,514
34,026
248,165
17,909
124,947
11,028
34,596
2,098
17,675
2,651
18,453
284
2,096
56
398
$10,000 under $15,000
Number of
returns
50,136
598,407
27,461
326,598
4,461
55,680
5,445
63,273
4,741
54.509
3,445
39,453
662
7,277
5,504
66,714
2,182
26,921
1,021
12,771
22,675
271,809
9,367
110,063
5,918
70,264
6,778
84,181
533
6,383
(*)
(*)
26
299
Size of farm net loss- -Continued
Size o£ adjusted gross Income or deficit
$15,000 under $20,000
Number of
returns
$20,000 under $25,000
Ntimber of
returns
$25,000 under $50,000
Number of
returns
$50,000 under $100,000
Number of
returns
$100,000 or more
Number of
returns
Returns with adjusted grosa income, total..
$1 under $5,000
$5,000 under $10.000...
$10,000 under $15,000..
$15,000 under $20,000..
$20,000 under $25.000..
$25,000 under $50,000..
$50,000 under $100,000.
$100,000 or more
Deficit returns, total.,
$0 under $5,000
$5,000 under $10,000...
$10,000 under $15.000..
$15,000 under $50,000..
$50,000 under $100,000.
$100,000 or more
16,689
1.777
5.515
2,789
2,475
360
1,367
1,652
754
7,696
649
2,192
1,151
3,627
(*)
37
285,023
29,988
95,301
49,224
40,008
6,205
22,807
28,563
12,927
131,051
10,428
35,376
19,794
64,066
(*)
654
1
205
437
(•)
496
(*)
3
,146
965
685
2
,557
(*)
662
1
403
(*)
167,122
25,701
9,749
(*)
11,633
(•)
68,312
21,492
15,418
57,270
(*)
15,162
31,314
(•)
1,325
11,037
1,840
1,525
351
594
1,216
2,170
1,998
1,343
924
1,538
5,010
365
399,926
75,264
62,130
12,931
20,419
42,530
72,783
66,677
47 , 192
314,684
29,150
61,410
34,935
172,864
14,369
1,956
116
8,364
198
15,359
156
9,195
91
5,920
114
7,370
492
32,676
632
42,343
755
50,819
5,262
355,671
275
16,374
158
9,633
161
10,737
1,992
128,495
2,462
173,954
214
16,478
1,128
250,096
23
4,322
(•)
(•)
33
5,283
39
8,161
36
5,808
130
27,771
304
55,880
535
137,867
2,298
484,762
(«)
(*)
46
5,895
289
45,714
486
68,222
1,453
361,476
(*) Estimate is not shovm separately because of the small number of sample returns on which it <
HCIE; Detail may not add to total because of rounding.
based. However, the data are Included in the appropriate totals.
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.16— Returns With Net Gain from Sales of Capital Assets by Size of Net Capitol Gain and Adjusted Gross Income
[Ml I iKures (irt usC Im/iirn bnB<;J .>n Hamplcn--moncy .kinountB are In thuuuands ol dullarnj
59
site of adjusted gross income
Net capital Kaln
Site of net capital gain
91 under SSO
Nuabcr
of
rctumi
$50 under $100
$100 under $200
Total
No adjusted gross Incoae
$1 under $1.000
$1,000 under $2.000
S2.000 under $3.000
$3,000 under S4.000
$4,000 under $5.000
$5,000 under $6.000.
$6,000 under $7.000
$7,000 under $8.000
S8.000 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 SU.OOO
$14,000 under $15.000
$15,000 under S20.000
$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
S200.000 under $500.000
$500,000 under $1,000.000
51,000.000 or more..
Returns under $5.000
Returns S5.000 under SIO.OOO..
Returns $10,000 under $15,000.
Returns $15,000 or more
101.995
81.271
121.348
225.330
195.108
226.173
238,030
194,594
193,339
186,492
200,211
154,413
203.023
163,645
180,534
168,892
748,530
554.099
364.022
498.753
236,234
57,197
14,048
2.015
723
951.225
1,012,666
870,507
2,475.621
763.408
64.008
93.014
201,196
201.012
225.768
279.506
237.136
269.999
260.679
298,214
242,711
274,634
255,518
344,594
230,433
1,271,410
1,099,675
888,636
2,172,649
2,031,427
1,388,556
1,046,586
509,214
727,916
1,548,406
1,345.534
1,347,891
11,136,068
858,230
3,906
23,518
22,434
44,670
42,852
56,106
31,544
27,228
25,447
27,809
21,987
20,346
35,711
20.606
32.098
35,286
132,616
104,377
60,197
64,926
20,999
3,120
411
30
193,486
134,015
144,047
386,682
86
477
501
677
1,030
1,006
509
474
533
553
357
344
716
547
2,294
2,033
1,069
1,029
410
60
3,777
2.426
2,817
6.903
375.511
3,460
4,408
7,651
20,979
12,537
14,681
24,632
9,075
9,329
17,011
10,119
9,811
18,356
11,292
18,360
15,606
57,719
41,384
30,667
25,546
10,897
1,737
229
18
7
63,716
70,166
73,425
168,204
27,241
257
275
565
1,467
1,004
1,138
1.837
752
656
1.203
645
645
1.389
891
1.205
1.140
4,233
3,016
2,168
1,816
795
124
18
1
1
4,706
5,093
5,270
12,172
502.824
4.437
12,167
19,533
23,912
14,639
22,088
18,747
30,580
16,775
15,694
37,047
13,002
15,115
12,514
22,916
13,683
71,253
57,696
28,496
36,962
13,132
2,076
324
96.776
118,843
77,230
209,975
73,057
631
1,944
2,762
3,313
2,205
3,199
2,788
4,560
2,524
2,272
5,509
1,905
2,065
1,801
3,245
1,849
10,411
8,471
3,953
5,382
1,912
302
1
14,054
17,653
10,865
30,^.85
Sire of net capital galn--Contlnued
$200 under $300
Sise of adjusted gross income
Total
No adjusted gross income
$1 under 51,000...
$1,000 under $2.000
$2,000 under $3.000
$3,000 under $4.000
$4,000 under $5.000
$5,000 under $6,000
$6,000 under 57,000
$7,000 under 58,000
$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 514.000
$14,000 under S15.000
$15,000 under $20,000
$20,000 under S25.000
$25,000 under S30.000
$30,000 under $50.000
$50,000 under $100,000
$100,000 under $200.000
S200.000 under $500.000
$500,000 under $1.000.000
SI. 000, 000 or more
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
Footnotes at end of table.
324.137
7.959
6.908
5.386
24,582
13,990
8,323
23.758
12.107
10.852
6.442
13,780
9,956
15,422
9,710
25,547
16,179
26,104
10.330
1,597
268
67,148
66,939
61.105
128.945
1,917
1,633
1,277
5,727
3.427
2,080
5,990
2,885
2,641
1,561
3,321
2,528
3,907
2,300
2,967
3,571
12,138
6,013
3.805
6,434
2.532
388
1
16,061
16,398
15.273
31.383
under $400 S400 under $500 $500 under $1,000
233,594
3,783
2,397
9,782
11,911
10,138
17,378
11,617
15,513
13,132
10,950
7,879
4,296
7,616
6,782
4,248
4,885
26,950
25,857
11,949
17,778
7,304
1,209
55,389
59,091
27,827
91.287
80,814
1,313
843
3,312
4,242
3,434
5,962
4,203
5,313
4,633
3,720
2,719
1,477
2,636
2,293
1,454
1,753
9,297
9,108
4,094
5,977
2,527
420
19,106
20.588
9.613
31.507
224.795
3.268
6.268
4.876
13.973
8.295
12.567
13.807
3.250
11.877
11.603
7,137
3,108
11,080
13,319
6,636
6,987
31.488
16.937
15.768
13.207
5.990
1,166
177
51,247
47,674
41,130
84,744
1,441
3,639
2,234
6,171
3,679
5,682
6,520
1,433
5,407
5,385
3,141
1,376
5,040
6,047
3,056
3,055
13,843
7,764
6,987
5,841
2,666
524
22,846
21,686
18,574
37,709
683,228
12,696
10,395
20,938
30,294
37,949
32,783
29,997
32,352
23,918
21,795
26,774
22,603
28,804
27,703
18,036
26,598
95,289
64,173
43,565
49,579
22,126
4,061
738
( "
1 10
145,055
134,836
123,744
279,593
493,081
9,276
6,671
14,994
21,264
29,150
22,963
22,573
22,653
17,353
15,845
19,387
15,477
20,370
20,296
12,754
18,777
70,534
45,622
32,334
35,351
15,897
2,961
534
38
104,318
97,811
87,674
203,278
60 Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.16— Returns With Net Gain from Sales of Capital Assets by Size of Net Capital Gain and Adjusted Gross Income— Continued
[All figures are escimates based on saniples--inoney anounts are in thousands of dullars]
Size of adjusted gross incotne
Size of net capital gain — Continued
$1,000 undei
SI. 500
Number
of
$1,500 under
$2,000
$2,000 under
$2,500
$2,500 under
$3,000
Total
No adjusted gross Income
$1 under $1,000
S1,000 under $2,000
$2,000 under $3,000
$3,000 under $4.000
S4,000 under $5,000
$5,000 under $6,000
$6,000 under 37,000
$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 915,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30.000
$30,000 under $50.000
$50,000 under $100.000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
3,303
14,777
14,955
19,910
15,427
23,211
18,547
23.017
27,360
16,254
18,269
20,554
11,085
13,726
10,529
58,871
36,690
28,922
33.703
15,103
2,591
465
55
13
76,261
108,389
74,163
176,413
537,055
9,632
4,017
18.965
18,575
24,619
19,507
28.387
21.781
29,726
32,520
19,863
23,017
24,673
13,241
16,252
13,647
72,542
45,693
35,816
42,138
18,567
3,223
570
68
16
95,315
132,277
90.830
218,633
318,107
8,004
(*)
8,692
14,918
5,481
12,783
11,733
11,896
8,173
12,059
6.572
17.583
15,573
15,775
4,986
11,053
48,168
34,337
20,412
34,497
11,686
2,015
446
51,096
50,433
64,970
151,608
13,710
(•)
14,997
26,636
9,042
22,471
20,231
21,129
14,834
21.407
11.728
31.272
25.885
26,987
8,665
18,945
83,389
58,985
35,G64
59,632
20,203
3,535
786
,329
111,754
262,477
(*)
1,535
7,351
5.365
13,604
9,986
2,047
14.553
3,058
14.131
6.738
6,638
2,409
4,940
8.626
34,598
22,312
18,255
17,288
9,301
1,765
306
36,881
43,775
29,351
103,859
478,350
10.537
(*)
3.451
16,197
11,726
30,407
22,661
4,525
32,537
6,763
32,046
15.397
14.924
5.329
10,726
18.877
77.576
49.264
41.451
38.881
21.001
3,962
691
64
13
81,662
98,532
65,253
232,903
170,849
6,050
1,242
(*)
3,826
13,687
5,515
10,930
1,804
8,067
8,843
6,030
4,573
2,340
5,180
6,729
1,126
22,114
18,129
11,008
21,964
7.316
1,448
337
29
10
32.872
35,674
19,948
82.355
468,784
15,986
3,357
(*)
10,414
37,884
15,350
29,779
4,803
23,064
24,008
16,896
12,682
6,396
14,526
18,366
3,026
59,944
49,254
30,537
60,604
20,214
3,959
916
80
27
89,703
98,550
54,996
225,535
Size of adjusted gross Income
Size of
$3,000 under
$4,000
capital g.
lued
$4,000 unJer
$5,000
$5,000 unde;
$10,000
$10,000 unde
$15,000
Total,
No adjusted gross im
$1 under $1,000
$1,000 under $2,000.
$2,000 under $3,000.
$3,000 under $4,000.
$4,000 under $5,000.
$5,000 under $6,000..
$6,000 under $7,000..
$7,000 under $8,000..
$8,000 under $9,000..
$9,000 under $10,000.
$10,000 under $11,000...
$11,000 under $12,000 ,,
$12,000 under $13,000 ..
$13,000 under $14,000 .,
$14,000 under $15,000 .,
$15,000 under $20,000 .
$20,000 under $25,000 ..
$25,000 under $30,000 ..
$30,000 under $50,000 ,,
$50,000 under $100,000 .
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000 .
Returns $10,000 under $15,000
Returns $15,000 or more
Footnotes at end of table.
6,659
(*)
1.151
3,012
3,348
6,486
10,826
9.071
12.378
7.737
9,848
12,057
9,091
8,413
7,178
3,832
30,335
24,952
18,505
23,371
13,207
2,324
395
46
21
21,463
49,860
40,571
113.156
780,726
22,106
<*>
3.705
10.511
10,574
22,677
36,196
32,000
43,563
26,481
34,452
42,811
31,164
28,923
25,724
12,360
106,568
86,527
63,514
82,457
46,109
8,114
1,369
162
73
72,159
172,692
140,982
394,893
5,289
(*)
(•)
7,748
1.159
(*)
11,686
12,377
7,982
3.991
5,571
2,683
4,019
8,622
8,255
2,432
25,141
17,679
10,697
19,005
7,720
1.903
362
16,350
41,667
26,011
82,553
740,939
23,998
(*)
(♦)
33,982
5,045
(*)
53.649
55,969
36.048
17.755
24,436
11,487
18,043
37,518
35,460
10,546
110,615
78,736
48,389
84,825
34,555
8,554
1,615
165
187,907
113.054
367,494
319,296
11,049
1,397
1,296
1,992
4,651
5,188
5,022
8,191
7,208
10.990
16,346
7,921
9,580
6,911
11,898
12,361
43,651
41,728
27,370
50,518
26,690
6,144
1,062
98
34
25,573
47,757
48,671
197,295
75,295
10,090
7,798
14,914
30,567
30,918
31,134
45,935
44,315
73,337
108,709
56,824
65,571
51,081
89,412
89,960
321,402
298,043
198.311
374.376
191,531
44,619
7.577
704
264
169,602
303,430
352,848
1,436,827
3,693
(*)
777
I 3.838
6,801
1,028
15.439
12,532
11,071
23,530
13.822
3,387
763
78
17
5,271
2,037
12,987
80,639
1,236,283
47.372
(*)
9,315
10.069
(»)
42,649
79,752
12,015
189.845
153,101
140,239
286,703
171,991
41.565
9,383
968
199
67,179
23,919
151,191
993,994
Individual Returns/ 1974 • Returns Filed and Sources ot Income SI
Table 1.16 —Returns With Net Gain from Sales of Capital Assets by Size of Net Capital Gain and Adjusted Gross Income— Continued
(All figures are eBtlnmte
nrtmpli's--ni(]ncy nmount.i ate In thoiim
Size of adjusted groaa Income
capital gala— <^ontlnued
515,000 under
S2O.O00
Hunbe r
of
returna
$20,000 uader
$23,000
Number
■ of
return!
$25,000 under
$30,000
(34)
Total
No adjusted Itroas Income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
53,000 under $4,000
$4,000 under $5,000
55,000 under $6,000
56,000 under $7,000
57,000 under $8,000
58,000 under 59,000
$9,000 under 510.000
510.000 under 511,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
514,000 under $15,000
515,000 under 520,000
520,000 under $25,000
$25,000 under 530,000
$30,000 under 550,000
$50,000 under 5100,000
5100,000 under 5200,000
5200,000 under 5500,000
5500,000 under 51,000,000
51,000,000 or more
Returns under $5,000
Returns $5,000 under 510,000 .
Returns 510,000 under $13,000
Returns 515,000 or more
53,412
2.200
(•)
(•)
(•)
(♦)
(*)
(*)
(*)
5,125
7,413
6,869
13,853
8,272
2,735
547
49
19
3,893
768
3,869
44,882
909,889
38,222
(*)
(*)
<*)
(•)
(•)
(*>
(•)
4,934
(*)
(*)
85,614
125,478
120,631
232,259
143,312
47,486
9,557
850
335
68,138
13,328
62,901
765,522
2.098
(♦)
(•)
(*)
(*)
(*)
(•)
(*)
(*)
(*)
(*)
(*)
(*)
<*)
1.515
1.687
9.720
7.053
2.164
465
58
16
2.680
139
709
23.125
48,519
(*)
(*)
<*)
(*)
(*>
(•)
(*)
(*)
(•)
<*)
(•)
(*)
(*)
33,040
37,936
223,440
157,246
48,647
10,561
1,311
354
61,124
3,055
16,477
522,570
1,015
(*)
(*)
(•)
(•)
(*)
102
459
1,896
7,238
6,137
1,615
339
334
17,836
27,909
(*)
(*)
(*)
(*)
(*)
2.697
12,110
50,036
201,404
167,191
44,252
9,366
1,155
215
44,491
2,114
8,494
488,426
Size of adjusted gross Ir.come
Size of net capital Raln^^ontlnued
Total
No adjusted gross Income
51 under 51,000
51,000 under 52,000
$2,000 under $3,000
$3,000 under 54,000
54,000 under $5,000
$5,000 under 56,000
56,000 under 57.000
$7,000 under 58.000
$8,000 under 59,000
$9,000 under $10,000
$10,000 under 511,000
511,000 under 512,000
$12,000 under $13,000
513,000 under 514,000
514,000 under 515.000
515.000 under 520.000
520.000 under 525.000
525.000 under 530,000
530,000 under 550,000
550,000 under 5100,000
5100,000 under 5200,000
5200,000 under 5500,000
5500,000 under 51,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000 .
Returns SIO.OOO under $15,000
Returns $15,000 or more
1,
(*)
(*)
(*)
(*)
(*)
227
330
8,702
11,777
4,424
963
91
35
2,054
295
241
26,678
63,527
(•)
(•)
(*)
7,645
(*)
7,962
6,575
(*)
(*)
8,309
13,051
311,780
454,633
172,698
37,839
3,633
1,403
77,510
10.762
8.473
1.008,644
550,000 under
5100,000
(*)
121
1,007
6,575
6,282
1,402
130
36
1,343
224
114
15,748
86,742
(*)
(•)
(*)
(•)
(*)
(*)
(*)
6.494
5.606
8.142
62.829
421.363
449.018
102.479
9,544
2,616
94,801 1,039
14,745 68
7,805
1,068,091 I 10,044
947
43
(•)
58
255
797
3.434
3.828
1.055
460
264.932
(•)
6.617
C*)
(•)
(*)
8,994
(•)
7.993
16,641
13,503
10,309
49,492
136,772
504,145
853,047
490,374
722,343
280,472
13,041
12,747
,796,626
(*) Estimate Is not shown separately because of the small number of sample returns on which it '
'Less than 5500.
NOlfc: Detail may not add to total because of rounding.
I baaed. However, the data are Included In the appropriate totals.
52 Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.17 —Returns With Net Loss from Sales of Capital Assets by Size of Net Capitol Loss and Adjusted Gross Income
[All figures are esclmscea based on samples — money amounts are in chousands of dollars]
Size of adjusted gross in
Net capital loss
Number of
returns
Size of net capital loss
Number of
returns
550 under $100
Number of
returns
$100 under $200
Number of
returns
Total
No adjusted gross Income
SI under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$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 55,000 under $10,000.,
Returns $10,000 under $15,000.
Returns $15,000 or more
23,270
22,998
22,122
42,973
51,216
63,892
67,773
62,242
73,319
85,783
78,402
88,937
80,936
89,132
78,001
83,665
426,591
333,507
240,897
408,603
195,236
44,047
8,516
838
267
226,471
367,519
420,671
1,658,502
23,759
16,505
13,882
30,071
41,452
56,771
60,121
38,244
54,619
53,189
52,379
62,434
52,763
57,077
47,945
55,126
279,554
224,766
164,562
314,518
160,715
38,669
7,635
770
248
182,441
258,552
275,345
1,191,437
1,616
(*)
(•)
(*)
5,524
(*)
8,126
(*)
7,691
3,400
25,290
17,228
11,781
14,699
4,447
1,011
8,266
22,628
18,058
74,597
(*)
(*)
194
159
123
689
401
297
386
117
504
472
1,917
<*)
(*)
<•)
3,498
(*)
2,841
3,374
6,511
4,962
21,532
11,771
10,739
8,221
3,468
564
79
7,809
12,644
17,688
56,380
(*)
(*)
<*)
<*)
241
(*)
206
267
497
375
1,557
927
777
621
245
40
556
923
1,345
4,175
ii
6,758
(•)
2,311
3,800
4,813
5,772
6,560
(*)
9,534
6,138
13,654
9,932
7,674
29,999
21,063
21,672
18,545
8,115
1,275
213
14
17,019
24,257
46,932
100,896
990
(«)
495
718
732
989
(♦)
1,159
909
1,993
1,475
1,112
4,229
3,117
3,073
2,741
1,203
190
31
2,614
3,4«
6,649
14,586
Size of adjusted gross income
Number of
returns
Size of net capital loss--Contlnued
$200 under $300
S300 under $400
Number of
returns
$400 under $500
Number of
returns
$500 under $1,000
Number of
returns
$1,000 or more
Number of
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 530,000
$30,000 under $50,000
550,000 under $100,000
5100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000.
Returns $15,000 or more
(*)
(*)
(*)
(•)
6,083
4,998
1,884
5,160
5,174
5,290
2,090
11,286
6,899
28.369
28,292
12,594
20,982
7,588
1.071
201
11.219
21.462
30.739
99.108
(*)
<♦)
1.772
(*)
(♦)
(*)
1.531
1.239
462
1,275
1,205
1,200
533
2,812
1,573
6,767
6,828
3,183
5,226
1,883
264
2,695
5,275
7,324
24,204
149,447
(*)
3,933
8,015
6,330
(*)
9,468
6,370
1 8,179
I 5,922
I '.565
33,459
21,643
6,671
20,823
6.035
989
145
12,491
25,512
21,666
89,778
(*)
1,346
2,772
(*)
3,327
2,109
2.948
2,049
2,610
11,101
7,691
2,316
7,259
2,111
345
7.606
30,877
II
(*)
(*)
5,786
6,144
(♦)
3,561
(*)
11,292
6,059
2,619
18,641
20,268
22,071
14,814
5,893
970
12,547
7,600
26,637
82,796
494,056
3,799
(*)
4,811
12,592
9.063
13.872
14.631
14.255
14.226
19.093
23,071
11,916
16,167
13,061
14,645
15,772
78,797
60,800
41,831
73,709
29,885
4,091
693
48
19
5,357 47,346
3,388 85,276
12,338 71,561
36,920 .289,873
2,459
2,634
(•)
1,553
(*)
5,224
2,853
1,131
8,342
9,035
9,864
6,523
2,657
435
2,500
(•)
4,024
8,467
7,096
10,911
9,355
9,781
9,856
13,133
16,218
8.529
12,844
8,870
10,325
10,314
54,953
42,778
29,213
54,468
22,551
3,016
493
35
13
35,730
58,342
50,882
207,519
9,880
12,948
8,463
18,142
30,584
29,757
41.402
24.337
38,722
33,187
30,492
45,531
30,803
40,581
31,305
39,170
190,504
152,442
113,538
236,810
129.805
34,076
6,948
720
231
109,774
168.140
187,390
865,074
19,972
12,948
8,629
18,148
31,620
39,750
48,068
24,379
41,313
33,543
30,492
46,421
30,965
40,585
31,432
39,327
191,916
153,991
115,839
237,294
129,947
34,353
6,948
720
231
131,067
177,794
188,729
871,239
(*) Estimate is not shown separately because of the small number of sample returns
' Less than $500.
^ Included in next above shown adjusted gross Income class.
NOTE; Detail may not add to total becauae of rounding.
I which it was based. However, the data are
eluded in the appropriate totals.
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.18 —Returns With Domestic and Foreign Dividends Received by Size of Dividends Received
and Adjusted Gross Income
63
(All figures ace estiautes bjiscU on samples-
amounts ate In thousands of dullurii]
Size of adjusted gross
Domestic and foreign
dividends received
Number of
returns
Size of dividends i
Nunber of
returns
$50 under $100
Number of
returns
$100 under $200
Number of
returns
Total
No adjusted gross income
$1 under $1,000
SI, 000 under $2,000
$2,000 under $3,000
S3. 000 under $4,000
$4,000 under S3. 000
$5,000 under $6,000
$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 5100,000
$100,000 under $200,000
$200,000 under S500.000
$500,000 under $1.000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000.
Returns SIO.OOO under $15,000
Returns 515,000 or more
80,111
213,992
288,640
467,195
450,786
510,222
419,861
429,458
420,452
481,405
463,813
437,810
441,493
431,879
479,848
430,270
2,103,069
1,588,860
952,374
1,264,446
521,438
114.168
24,164
2,946
1,014
2,010,946
2,214,989
2,221,300
6,572,479
22,225,804
223,197
62.451
85.554
247.879
331,727
391,503
325,708
408,92]
376,431
461,057
372,312
368,903
393,429
357,477
382,555
313,516
1,689,806
1,700,082
1,523,359
3,143,668
3,638,944
2,421,061
1,723,567
627,629
653,066
1.342,311
1,946,431
1,815,881
17,121,181
21,304
72,279
89,757
106,323
78,815
82,621
85,586
98,989
86,195
98,463
128,187
122,019
112,720
140,288
154,964
145,323
640,457
401,785
200,595
187,731
39,891
5,119
500
56
451,099
497,420
675,314
1,476,142
64,982
369
1,214
1,934
2.492
1.923
1.480
1.714
2,316
1,917
2,162
2,467
2,532
2,122
2,924
3,135
2,965
12,681
8,567
4,573
4,443
901
119
9,412
10,576
13,698
31,296
9,809
20,001
30,404
45,291
47,271
54,190
45,546
42,439
37,602
48,280
39,601
48,693
59,157
42,529
58,387
60,552
287,086
218,328
107,240
112,556
28,069
3,167
359
25
11
206,966
213,468
269,318
756,841
641
1,426
2,399
3,187
3,516
3,781
3,317
3,000
2,728
3,593
2,947
3,584
4,072
3,128
4,300
4,256
20,867
15.625
7,826
8,121
2,038
228
26
14,950
15,585
19,340
54,734
11,189
44,261
49,801
65,778
50,180
69,686
72,576
56,097
63,181
61,407
80,923
70,519
60,353
55,304
72,033
47,541
308,571
244,129
122,700
134,024
38,452
4,503
528
46
10
290,895
334,184
305,750
852,963
1,705
6,692
6,838
9,440
6,713
9,776
10,255
7,662
9,065
9,599
11,789
9,828
8,809
8,351
10.221
6,837
44,022
35,004
17,338
19,621
5,526
662
41,164
48,370
44.046
122.260
Size of adjusted gross Income
Size of dividends received — Continued
5200 under $300
Number of
returns
$300 under $400
Number of
returns
$400 under $500
Number of
returns
S500 under $1,000
Number of
returns
(12)
Total
No adjusted gross income
$1 under SI, 000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under 56,000
$6,000 under 57,000
57,000 under 58.000
$8,000 under $9,000
59,000 under 510,000
510,000 under $11,000
$11,000 under $12,000
512,000 under 513.000
513,000 under 514,000
514,000 under $15,000
$15,000 under 520,000
$20,000 under 525,000
525,000 under 530,000
530,000 under 550,000
550,000 under 5100,000
5100,000 under $200,000
$200,000 under $500.000
5500,000 under $1,000,000
51,000,000 or more
Returns under 55,000
Returns S5,000 under $10,000.
Returns $10,000 under $15,000
Returns 515,000 or more
Footnotes at end of cable.
5,629
13,671
30,316
54,160
29,003
39.108
31,634
41.166
41,196
46.660
31,476
30,648
45,652
36,165
45,412
35,600
194,258
145,487
92,477
101,483
29,596
3,825
454
171,887
192,132
193,477
567,619
273,783
1,336
3,446
7,002
13,572
6,966
9,966
7,353
10,484
10,234
11,315
7,522
7,663
11,116
8,591
10,860
8,677
47,226
34,856
22,559
24,693
7,284
942
110
42,288
46,908
46,907
137,680
688,286
3,694
9,241
25,241
41,871
25,992
30,384
12,289
23,910
21,778
33,474
16,995
14,609
18,671
21,440
14,847
19,943
96,044
100,028
63,236
69,221
22,158
2,819
353
33
15
136,423
108,446
89,510
353,907
237,379
1,261
2,992
8,570
14,087
8,855
10,904
4,186
8,168
7,537
11,550
5,786
4,809
6,719
7,338
5,099
6,778
33,057
34.710
22,086
24,110
7,656
978
122
46,669
37,227
30,743
122,740
515,288
5,294
8,923
10,855
25,408
30,601
20,018
5.172
22,571
16,006
20,487
15,559
17,528
19,874
15,998
18,150
14,066
73,705
56,732
42,621
55,327
17,603
2,411
353
20
101,099
79,795
85,616
248,778
229,808
2.331
3.656
5,057
11,116
13,407
6,917
2.333
9.911
7.061
9.110
7.049
7,759
9,022
7,113
8,206
6,314
33,151
25,562
18,824
24,602
7,856
1,078
159
44,686
35,464
38.414
111.244
6.714
37,341
25,327
51,813
78,561
76,610
60,095
46,619
54,101
49,570
39,192
33,518
38,920
35,076
40,115
37.774
172,652
138,208
112,107
178,752
61,386
8,956
1,078
99
34
276,366
249,577
185,403
673,272
986,091
4,760
25,169
17,160
36,291
58,688
57,363
42,394
33,192
39,915
33,033
29,251
22,809
26,168
24,023
29,113
26,651
122,104
97,418
80.460
128,106
44,517
6,579
790
73
24
199,451
177,785
128,784
480,071
64
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.18— Returns With Domestic and Foreign Dividends Received by Size of Dividends Received
and Adjusted Gross Income— Continued
[All figures are estimates based on samples'-money amounts are in thousands of dollars)
Size of adjusted gross Income
Size of dividends received--Continued
$1,000 under $1,500
Number of
returns
$1,500 under 52,000
Number of
returns
$2,000 under $2,500
Number of
returns
52,500 under $3,000
Number of
returns
(22)
Total
No adjusted gross Income
$1 under $1,000.....'
$1,000 under $2,000
$2,000 under $3,000
$3,000 under SA.OOO
$4,000 under $5,000
$5,000 under $6.000
$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 S15.000
$15,000 under $20.000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000,
Returns $15,000 or more
708,385
3,059
(•)
19,106
23,819
37,709
51,360
31.018
11,237
22,367
29,345
33.092
32.389
19,587
20,206
16,513
17,093
79,236
83,099
39,866
89,889
37,403
6,232
906
70
21
138,816
127,059
105,788
336,722
861,485
3,719
(•)
22,184
30,007
45.502
65,022
39,335
13.695
27,977
32,794
40,498
38,199
22,811
24,999
19,594
20,279
96,617
99,844
49,001
110,281
46,328
7,677
1,123
86
25
170.323
154,299
125,881
410,982
1,742
8,575
15,794
23,602
28,094
16,206
14.051
11,615
12,888
27,913
18,071
9,443
7,350
13,910
11.069
46,248
31,452
34,632
56,134
25,457
4,523
6S4
55
22
77,807
82,673
59,843
199,207
2,908
14,730
26,816
41,585
47,866
28,381
24.410
20,033
21,366
47,929
31,410
15,385
12,563
24,324
19,293
77,870
54,227
59,820
97.150
44,373
7,866
1,171
96
37
133,905
142,119
102,975
342,610
3,435
<*)
<*)
16,635
16,300
19,992
17,295
14,816
12,167
22,453
11.300
7,259
6,465
18,442
7,412
7,001
35,795
19,783
19,063
33,919
18,334
3,761
575
47
11
56.982
78,031
46,579
131,288
700,713
7,427
<«)
(*)
37,148
36,868
45,812
38,444
33,760
27,596
51,017
26,545
16,538
13,870
40,134
16,717
14,907
79.093
43,862
42,486
76,304
41,036
8,417
1,281
105
25
128,576
177,362
102,166
292,609
226,532
543
(*)
J 9,930
14,625
15,578
18,272
12,944
(•)
I 7,862
6,177
9,211
6,993
5,464
4,854
22,239
17,131
10,724
28,969
15.645
3,339
483
41
12
42,992
52,258
32,699
98,583
1,495
(*)
27,024
39,641
42,453
49,181
35,913
(•)
21,383
16,589
25,679
19,242
15,238
13,653
60 . 596
46,567
29,541
79,210
42,939
9,149
1,326
113
33
117,445
142,595
90,401
269,474
Size of adjusted gross Inccine
Size of dividends recelved--Contlnued
$3,000 under $4,000
$4,000 under $5,000
Number of
returns
$5,000 under $10,000
$10,000 under $15,000
Number of
returns
Total
No adjusted gross Income
$1 under $1,000
$1,000 under $2.000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9.000
$9,000 under $10,000
$10,000 under $11.000
$11,000 under $12.000
$12,000 under $13,000
$13,000 under $14.000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
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.
320,743
1,300
(*)
(«)
9,392
14,955
11,975
13,756
13.221
19,424
21,410
20,192
13,576
7,938
7,953
6,411
7,070
41,539
22.263
18.508
40,388
23,371
5.032
768
62
23
37.838
88,003
42,948
151,954
1,106,952
4,401
(*)
(•)
30,334
52,418
40,104
47,646
45.415
66.073
74,763
68,504
48,178
28,964
26,756
21,831
23,392
145,418
75,118
64,113
139,332
81,031
17,451
2.672
218
81
127,996
304,401
149,121
525,434
728
(*)
3,804
<•)
(*)
5,488
10,636
7,715
(♦)
23,606
14.064
10.597
24,186
18,465
3.879
629
64
13
12,675
32,232
21,146
95,503
3,167
(*)
15,826
(*)
(*)
24,287
45,463
33,939
(*)
40,464
(*)
42,573
105,703
61,329
46,546
109,299
82,442
17,417
2,803
286
57
53.742
140,298
94.817
425,882
(*)
<*)
3,109
(*)
25,754
10,974
21,811
17,372
20,167
24,380
17,792
16,524
12,996
47,969
51,678
31,659
68,678
49,711
12,333
2,164
185
70
6,082
78,613
91,859
264,447
21,669
<•)
(*)
(*)
152,650
73,938
136,703
112,791
140,308
160,878
113,096
121,496
89,495
332,897
365,985
228,019
473,913
350,842
88,314
15,569
1,328
498
40,675
492,264
625,273
1,857,365
(»)
<«)
(*)
6,265
(*)
(*)
(*)
(♦)
21,131
24,023
18.988
29,688
25,286
7,096
1,429
120
34
689
(»)
15,715
127,795
(*)
73,147
259 ,034
297,991
230,660
372,109
307,277
87,344
17,484
1,506
418
8,709
(*)
188,219
1,573,823
Individual Relurns/1974 • Returns Filed and Sources of Income
Table 1.18 — Returns With Domestic and Foreign Dividends Received by Size of Dividends Received
and Adjusted Gross Income— Continued
[All flgurea «e eatlmatca based on samples — money amounts ate tn Chouaands o£ dollarM]
65
size of adjusted gross Income
Size of dividends received — Continued
515,000
under $20,000
Number of
returns
$20,000
under $25,000
Number of
returns
$25,000
under $30,000
Number of
returns
(33)
(34)
tot>l
Ho adjusted gross Income
$1 under $1,000
$1,000 under $2.000
$2,000 under $3,000
S3, 000 under $6,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500,000
$500,000 under $1,000,000
$1 ,000 ,000 or more
Returns under $5,000
Returns 55. 000 under $10.000..
Returns $10,000 under S15.000.
Returns $15,000 or more
69,373
340
(•)
(*)
(*)
(*)
(*)
(•)
12,027
10,445
11,275
14.083
14.124
4,857
971
95
24
351
(«)
(*)
67,901
1.178,550
5,800
(*)
(*)
(*)
(•)
(*)
(*)
(•)
202.675
177,864
195,397
250,773
241,000
83,965
16,873
1,657
421
5,982
(♦)
(*)
1,170,625
48,981
305
1,086,126
6.838
30,024
300
817,587
7,917
(•)
(*)
(*)
(*)
10,139
9,485
12,606
10,700
4,356
754
72
25
311
(•)
(*)
48,471
(*>
(•)
(*)
(•)
220,147
210,823
281,555
239,646
96,650
16,746
1,608
549
6,969
(♦)
(*)
1,074,905
(*)
(*)
(*)
(•)
6.274
10,019
9,731
2.668
675
88
21
306
(*)
(*)
29,544
(*)
(*)
(*)
(*)
172,313
270,486
266,103
72,713
18,491
2,421
576
8,074
(*)
(*)
805,030
Size of adjusted gross Income
Size of dividends received — Continued
$30,000
under $50,000
Number of
returns
$50,000
under $100,000
Number of
returns
Number of
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
512.000 under $13.000
$13,000 under $14.000
$14,000 under $15.000
$15,000 under 520,000
$20,000 under $25,000
$25,000 under $30.000
$30,000 under 550.000 ,
S50.000 under 5100.000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000.000
$1,000,000 or more
Returns under 55,000
Returns 55,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
49,428
593
1.886.960
22.471
28,915
421
1,976,617
29,460
14,822
299
3,608,291
85,107
15,948
21.659
8.879
1.716
174
43
628
(*)
(•)
48,721
(*)
8.466
587,530
840.659
345,221
66,964
6.779
1.663
23.731
2.730
199
1,860,300
(«)
38
(♦)
739
13.909
10,633
2,572
252
80
426
(•)
(*)
28,349
(*)
2.520
(•)
46,295
900.216
772.082
186.500
18.289
5,664
29,880
(*)
(*)
1,939,047
(«)
(•)
5,780
6,213
1,308
526
308
(*)
(*)
14,472
(*)
(*)
7,641
15,737
79,274
796,209
1.373.268
593.025
642,984
87,689
(•)
(•)
3,513,073
(*) Estimate is not shown separately because of the small number of sample retu
■Less than $500,
NOTE: Detail may not add to total because of rounding.
I which it was based. However, the data are Included in the appropriate totals.
66
Individual Returns/1 974 • Returns Filed and Sources of Income
Table 1.19— Returns With Interest Received by Size of Interest Received and Adjusted Gross Income
[All figures are eBtltnates based on samples — money amounts are In thousands of dollars]
Size of Adjusted Gross Income
Total
No adjusted gross income
SI under $1,000
51.000 under $2,000
S2.000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
S5,000 under $6.000
S6,000 under 57.000
$7,000 under $8.000
58,000 under 59,000
59,000 under $10.000
5X0,000 under 511.000
511,000 under $12,000
512,000 under $13.000
$13,000 under $14,000
514,000 under $15.000
515,000 under 520.000
520,000 under $25.000
525,000 under $30.000
530,000 under 550,000
550,000 under 5100,000
5100,000 under $200,000
5200.000 under 5500,000
S500.000 under 51.000.000
$1,000,000 or more
Returns under 55.000
Returns 55.000 under $10,000..
Returns 510. 000 under 515.000.
Returns $15,000 or more
Size of Adjusted Gross Income
Total
No adjusted gross income
51 under 51.000
51,000 under 52.000
52.000 under 53.000
53,000 under 54.000
54.000 under 55,000
$5,000 under $6.000
56,000 under 57.000
57.000 under 58.000
58,000 under $9,000
59,000 under 510.000
510.000 under 511.000
$11,000 under $12.000
512,000 under 513,000
§13.000 under $14.000
514,000 under 515,000
$15,000 under $20.000
$20,000 under $25,000
525.000 under 530.000
$30,000 under S50.000
$50,000 under 5100.000
$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 510,000 under 515.000,
Returns $15,000 or more
Footnotes at end of cable.
Interest received
39.953,519
227,410
1,027,026
1.571,163
1.712.733
1,734,121
1.781.550
1,709,611
1,713.850
1.553,644
1,638,979
1,735.137
1.575,785
1.710.088
1,674,459
1,763.300
1,623,453
6.677.337
3,837,813
1.915.243
1.951.730
659.258
129.507
25,938
3.109
1.075
8,054.003
8,351.421
8.347.085
15.201,010
39,543.266
400,486
203.563
489,145
942,260
1,444.894
1,750.424
1,698,197
1,702.605
1.522.834
1,346,672
1,513,669
1.157,187
1.264,512
1.227,536
1.111,987
1,038,400
4.810,436
3,413.501
2,489,717
4,484,561
3.182,149
1 .371.521
629,643
191.141
156,206
5.230.771
7.783.977
5,799.621
20,728,895
Size of interest received
51 under $50
49,622
467.227
631,177
479.516
432,852
433.605
509,909
413,600
384,766
392,959
455,032
463,908
506,145
494,867
510,787
455.303
1.738.228
746,438
269.403
169.598
2 7,800
2,613
357
2,493,999
2,156,266
2,431,010
2,954,481
226.151
1,205
9.846
13,193
10,382
9.184
9,587
11,539
8.816
6,416
9,004
10,016
10.055
11,326
11.460
11,644
10,573
40,153
17.708
6.842
4.409
714
53.397
47,793
55,058
69,903
550 under SlflO
20,247
140.747
187,049
197,565
184,591
179,722
154.688
194,611
198.025
218.744
221,066
196,796
207,920
230,432
273,463
234,858
904,361
468,657
198,505
134,534
24.813
2.368
291
909,921
967.134
1.143.469
1.733.552
342.495
1,449
10,280
13.385
13.858
12.976
12.554
10.911
13,980
14.048
15,924
15,935
13,844
14,617
16.433
19,980
16.675
65,094
33,820
14,718
10,000
1.818
173
64.502
70.798
81,549
125,646
$100 under $200
25.062
137.069
190,913
216.757
168,029
169.432
168.352
166,818
182,011
195,945
226,000
229.988
239,722
233,295
231,055
255,232
973,565
555,113
241,302
202.395
34.123
4,323
475
32
907.262
939.126
1,189,292
2,011,337
724,533
3.627
19,358
26,849
31,014
23.823
. 24,158
23.366
23.523
25.779
27,801
33.227
33.014
34.219
34.024
33,072
37.470
139,822
79.812
35.255
29,613
5.000
632
1
128.829
133.696
171.799
290.209
Size of interest received-Continued
$200 under $300
20,250
72.700
120.902
105,643
104,606
107,955
90,217
122.897
111,177
158.205
110,288
113.850
116.557
145.662
134,160
91,933
546.989
337,623
167,518
131.789
32,401
3,153
314
532.056
592,784
602,162
1,219.826
722.312
5.060
17.935
29.664
26.400
26,259
26,226
2] ,834
30.058
27,363
38.246
26,922
26,136
28,196
35,461
33,093
22,643
133.127
83.488
41,013
32,355
7.949
794
131.544
144.423
147,531
296,814
$300 under $400
13,436
58,263
75,674
70,686
65.393
79,583
63,496
86.920
93.683
100.456
88,037
71,284
93,937
62.034
99.181
63.467
398.346
281.169
133,225
129,279
28,139
3,017
369
21
(h
363,037
432,594
389.903
973,565
747,508
4.824
20,152
25.811
24.355
22,817
27 ,009
21,860
30,157
32,735
34.244
30.805
24.815
32.214
22.166
34.026
21,878
137,676
97,602
46,470
44.894
9,814
1,049
128
7
ih
124,968
149,801
135,099
337.640
$400 under $500
12,355
33,532
56,611
81.083
53.197
55.621
39,342
84,662
36,709
42,403
53,626
52.984
62.534
51,066
66.096
79,656
255.312
173,359
83.331
80.969
20,245
2.864
350
292,399
256,742
312,336
616,449
661,606
5,644
14.818
25,412
36,245
23,307
25,149
17,371
37,586
16,520
19.073
24,180
23,503
27,725
22.915
29,694
35.774
114,443
78.103
37,377
36,231
9,082
1,287
159
7
1
130.575
114,730
139.611
276.690
$500 under $1,000
Number
of
returns
33,989
88,816
153.322
245.098
232,263
193.189
167,379
173.130
158.523
181.016
180,181
170,155
161,390
164,420
189,815
183,353
718,531
488,833
280.122
282,309
89.460
10.962
1,430
19
946,677
860.229
869,133
1,871.747
23,701
62,789
111.096
171,004
167,766
141,086
119.799
119.437
115.694
128.311
128,945
119.703
114.297
116,379
133.957
132.990
511,973
346.329
200,918
201.180
64.535
8.122
1.061
60
15
677.444
612.186
617.326
1,334.193
Individual Return«/1 974 • Relurns Fil«d and Sources of Income
Table 1.19— Returns With Interest Received by Size of Interest Received and Adjusted Gross Income-Continued
(All flgurea are eatlaateB baaed on BaaplBa--inoney aaounta are In chouBflnJa ot dollflra)
67
Site of Adlusted Cross Incone
Size of adjusted gross Income
Total
Ko adjusted gross Income
SI under Sl.^OO
SI. 000 under S2,000
S2,000 under S3. 000
$3,000 under S4.000
S4.000 under S5.000
35.000 under S6.000
S6.000 under S7.000 ■
S7,000 under S8.000 ,
$8,000 under $9,000
S9,000 under SIO.OOO
$10,000 under SH.OOO
$11,000 under S12.000
S12.000 under 513,000 ,
$13,000 under S14.000
$14,000 under $15,000
$15,000 under $20.000
$20,000 under $25,000
525,000 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
SI, 000, 000 or more
Returns under S5.000
Returns 55,000 under 510,000.
Returns 510,000 under 515,000
Returns $15,000 or more
Site of Interest received-Continued
51,000 under 51,500
Number
of
returns
10.502
19.980
88.857
82.527
132,393
149,734
123,916
112,854
81.864
80.166
96,119
65,006
84,952
85.967
88,871
89,370
366.282
242,960
138.529
174.130
59,819
9,004
1.123
72
13
483.993
49i..919
414.186
991,932
Total
No adjusted gross Income
51 under $1,000
51,000 under $2.000
52.000 under 53.000
53,000 under 54.000
54.000 under $5.000
$5,000 under $6,000
$6,000 under $7,000
57.000 under $8,000
58.000 under 59.000
59,000 under 510.000
SIO.OOO under Sll.OOO
511.000 under $12.000
$12,000 under $13,000
513,000 under 514.000
514.000 under $15.000
515,000 under $20,000
$20,000 under 525.000
$25,000 under 530,000
$30,000 under 550.000
550,000 under 5100.000
$100,000 under $200.000
$200,000 under $500,000
$500,000 under 51,000,000
51,000,000 or more
Returns under $5,000
Returns 55.000 under $10,000.
Returns 510,000 under $15,000
Returns $15,000 or more
Footnotes at end of table.
12,893
23.170
110,492
100.484
161,208
185.336
152,709
138,383
101.251
96.047
119.501
79,778
100,573
103,570
107,997
108,996
444,837
297,990
170,679
213,753
73,918
11.154
1,406
91
17
593.583
607.891
500,914
1.213.845
$1,500 under $2,000
6.813
1.703
54.994
99.699
95,738
109,912
87.626
72.709
52,686
55.256
79.798
50.778
57,771
46.690
51.532
46.444
182.392
119.539
87,799
114.558
42.294
7.311
15
368.859
348,075
253,215
554,994
11.508
2.867
93.661
176,812
163,732
190,447
154,807
126,261
93,750
95,164
141.499
87,421
98.419
78.615
89,019
80,299
313,879
206.265
153.019
197,039
73.355
12,703
1.739
142
27
639.027
611,481
433.773
958,168
S2.000 under $2,500
6.923
840
1.634
86,443
65.446
61.106
62.602
63.858
53,221
46,285
64,698
27,889
32,389
34.635
15.236
25,696
125.905
91.063
75.271
91.364
32,836
6,320
859
49
14
222,392
290.664
135,845
423.681
15.755
1.799
3,671
190,663
145.562
137,886
140.049
141.676
119,457
104,038
140,856
62,220
72.107
77.081
34.570
57,227
279.555
203,354
166.388
204.695
73.759
14.218
1,924
110
32
495.356
646,076
303.205
944,035
$2,500 under $3,000
Number
of
returns
693.663
4.018
{*)
3,763
37.014
61.313
51.971
39.198
29.899
20.435
26,564
23.906
25.309
23,289
24,281
16.902
16 . 69 1
62.640
69,234
41.299
60.303
26.748
5,315
815
160.766
140.002
106.472
286,423
11.148
(*)
10,141
103,638
168.757
143,241
106.431
83.645
56,038
71,830
66.399
67,966
63,783
66.290
45.658
44,79 7
226,843
168,802
113,218
165.534
73.259
14.563
2.230
176
14
443,889
384.34 3
288.494
784,639
Size of Interest received — Continued
$3,000 under $4,000
8,713
(*)
4.067
5,992
122.479
86.041
75,583
60,002
59,645
44,399
31.271
35.228
49,976
25,2
25,888
28,032
132.199
76,998
49.024
8,913
1,422
110
29
230,208
270,900
164,410
399.459
29,340
(")
13.226
19,804
424.090
298,679
259,626
204.026
209.370
155.132
109.110
118.980
175.056
88.477
89.262
96.725
452,716
268,255
168.851
306.447
146.705
30,955
4.959
381
100
794.483
937.264
568.500
1.379.369
$4,000 under $5,000
$5,000 under $10,000
Number
of
returns
2,043
{*)
{*)
1.077
8,013
86,497
57,816
39.767
41,942
48.719
26,725
17.820
24.507
21,506
10.480
13.125
61,931
49,672
39.466
63,614
30.430
6,900
1.
10
98.716
214.971
87.438
253.199
8.933
{•)
{•)
4,764
35.719
382.859
259.498
177.923
169.813
220.618
121.015
78.182
109,811
96,527
47.026
59,544
277.291
222.318
175,931
285.607
136.138
31.079
4,857
390
437,125
968,867
391.090
1,133.654
$10,000 under $15,000
6,949
(*)
1.164
3,064
5,843
14,559
69.579
91.780
76.466
47.622
77.471
48,186
41,245
37.115
37.273
31.924
133.039
96.434
71.146
128,015
80,582
20,790
3,983
340
32.024
364.918
195,743
534,415
47.700
(*)
7,559
20.080
36.819
86.991
392.599
562,798
502,256
327.543
530,361
336.822
293,791
256.822
242,216
206,127
911.259
660,179
500.135
894.966
572.183
149.190
28,945
2,463
612
201,943
2,315,557
1.335,778
3,719,932
3.265
(*)
6.338
7.508
17.034
12.074
8.139
47,619
19.793
20,526
44.716
36.345
10.517
2.454
261
51.093
182.299
39,763
(*)
(*)
(*)
67.231
83.581
196,250
151,749
101,611
578.350
237,586
243.099
544.149
440,412
128.902
30.219
3.239
818
77,710
18,071
600,422
1,206,774
68
Table 1.19 -Returns With Interest Received by Size of Interest Received and Adjusted Gross Income-Continued
[All figures are escimates based on samples — money amounts are In thousands of dollars]
Size of adjusted gross Income
Total.
No adjusted gross income.,
$1 under $1.000 ,
$1,000 under $2,000
$2,000 under S3, 000
$3,000 under $''.000
$4,000 under S5,000
$5,000 under S6,000..
S6.000 under S7,000..
S7.000 under $8,000..
$8,000 under S9.000..
$9,000 under $10,000.
$10,000 under $11,000.
Sll.OOO under $12,000.
S12.000 under $13,000.
$13,000 under $14,000.,
$14,000 under $15,000. ,
$15,000 under S20,000..
S20,000 under $25.000..
$25,000 under $30.000..
$30,000 under $50,000..
$50,000 under $100,000..
$100,000 under $200.000...
$200,000 under $500,000...
$500,000 under $1,000,000.
$1,000,000 or more ,
Returns under $5,000 ,
Returns $5,000 under $10.000..,
Returns SIO.OOO under $15.000.,
Returns $15,000 or more
of Interest received — continued
$15,000 under $20,000
Number
of
returns
89,399
750
9,441
16.666
8,404
26.557
17,471
6,695
1.647
205
64
1,201
(*)
992
87,150
Size of adjusted gross Income
Total.
No adjusted gross income.
SI under $1,000
SI. 000 under $2.000
S2,000 under $3,000
$3,000 under $4.000
$4,000 under S5,000 ,
$5,000 under $6,000..
$6,000 under $7,000..
57.000 under $8,000..
$8,000 under $9,000..
$9,000 under $10,000.
$10,000 under
$11,000 under
$12,000 under
$13,000 under
$14,000 under
$15,000 under
$20,000 under
$25,000 under
S30,O00 under
S50,000 under
$11.000..
$12,000..
$13,000..
$14,000..
$15.000..
S20.000..
S25,000..
$30.000..
$50.000..,
$100,000.,
SIOO.OOO under $200,000...
$200,000 under $500,000
$500,000 under $1,000,000.,
$1,000,000 or more ,
Returns under $5,000 ,
Returns $5,000 under $10,000,.
Returns $10,000 under $15,000.
Returns $15,000 or more ,
1,525,319
13,094
162,145
280.476
144,712
448,602
301,880
115,934
28,491
3,582
1,130
21,382
(*)
15,976
1,486,952
$20,000 under $25,000
$25,000 under $30,000
34,362
606
(*)
2.305
4,860
10,491
9.770
4.311
1,337
172
46
694
(•)
(*)
33.462
771,686
13,622
51,423
111,551
235,824
217,316
96.501
30.006
3.857
1,020
15,671
(*)
{*)
751,355
26,281
304
4,671
7.607
7,398
2.928
926
124
304
{*)
25,583
715.329
8.359
122,035
210,016
202,875
25.393
3.432
1,146
8.359
<•)
(•)
695,667
Size of interest received — continued
$30,000 under $50,000
33.790
683
687
10.004
12,101
5,870
2,405
383
134
1.687
205
(*)
31,885
1,270,524
25,707
26,672
357,300
461,469
225,101
92,066
15,057
5.198
69,082
7,451
(*)
1,193,538
$50,000 under $100,000
12,592
536
57
144
657
4,178
4,165
1,994
457
184
584
(*)
(•)
11.897
850,275
36.886
<*)
3,839
8,728
43.438
271,821
284,621
140,011
32,049
13,648
40,018
(*)
(*)
802,365
$100,000 or more
4,026
344
258
1,168
1,293
471
311
352
(*)
(*)
3,664
80,268
(*)
{*)
C*)
(•)
C*)
18.529
38.147
164,398
235.873
126,083
132.381
81,882
(*)
(*)
725,511
t shown separately because of the small number of sample returns on which it was based. However the data are included in the appropriate
(*)Estlmate is i
totals.
'Less than $500.
Included in next above shown adjusted gross income class,
NOTE: Detail may not add to total because of rounding.
Individual Returns/ 1974 • Returns Filed and Sources of Income
Table 1.20— Returns with Income Earned Abroad: Selected Items by Size of Adjusted Gross Income
69
{All figures arc CNtlmatey biiiicd on
ey aiDDunCB are In thousands of doll;)
Size of adjusted gross Income
Number
of
returns
Earned Income from sources
outside the United States
Total
received
Tax
exempt
Taxable
amount
Adjusted
gross
Income
leas
deficit
Total
deductions
Number
of
Returoe
Exempt lona
(Amount)
Total
No adjusted gross Income.
$1 under $5,000
S5,000 under 510,000
S10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
S25.000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000..,
$200,000 under $500,000..,
$500,000 under $1,000,000.
$1,000,000 or more
125,808
52,952
<*)
12,304
(*)
8,356
3,992
540
121
12
9
2,678,468
732,115
<*)
331,390
(*)
371,603
283,816
53,271
21,336
2,788
4,433
703,598
(«)
187,198
(»)
159,271
80,568
14,258
2,712
257
169
28,516
(♦>
144,192
(*)
212,332
203,248
39,013
18,624
2,532
4,263
79,103
(*)
157,342
(♦)
306,423
265,816
68,920
36,244
6,194
34,157
52,952
(*)
12,304
(*)
8,356
3,992
540
121
12
59,742
(*)
19.311
(*)
18,215
25,506
8,682
2,952
1,917
11,813
254,678
47,407
87,380
(•)
25,200
27,828
(*)
25,004
12,485
1,568
302
41
Size of adjusted gross incoi
TaxAble
Income
Income
tax
before
credits
Foreign
ax credit
Tax liability
Number
of
returna
Income tax
after credlta
No adjusted gross income.
Sl under 55,000
$5,000 under $10,000..
$10,000 under $15,000.
$15,000 under $20,000.
$20,000 under $25,000.,
$25,000 under $30,000...
$30,000 under $50,000
$50,000 under $100,000..
$100,000 under $200,000.
$200,000 under $500,000.
5500,000 under $1,000,000.
51,000,000 or more
(11)
6,547
(•)
112,831
■123,111
(*)
263,213
227,824
58,671
32,990
6,235
22,318
933
(♦)
21,337
25,803
(♦)
70,592
84,532
26,087
17,994
3,691
13,780
(•)
(*)
(•)
(*)
I*)
(*)
(♦)
3,587
513
93
162,501
(•>
(*)
(*>
(*)
(*)
(*)
(*)
51,698
16,375
6,692
1,389
1,186
(*)
{*)
12,090
(*)
7,412
3,656
460
118
(*)
(•)
15,539
(♦)
27,879
33,163
9,757
11,382
2,317
12,134
(*)
(•)
12,090
(*)
7,411
3,656
460
116
12
125,656
(*)
(*)
15,539
(•)
27,495
32,828
9,664
11,298
2,297
12,095
(*) Estimate Is not shown separately because of the small number of sample returna on which it was based.
NOTE: Detail may not add to total because of rounding.
However, the data are included in the appropriate totals.
70
Individual Returns/1974 • Returns Filed and Sources of Income
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Individual Returns/1 974 • Returns Filed and Sources of Income
81
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82
Individual Returns/1974 • Returns Filed and Sources of Income
Table 1.23 —Joint Returns With Salaries and Wages on Form W-2: Number of Returns by Size of Husband's
and by Size of Wife's Salaries and Wages
[ All figures are estimates based on samples]
Nuniber of Betuma
by size of
Husban'^s
salaries and vages
I^^mber of returns by size of vlfe's salaries and wages
Total
number of
returns
salEiries
or wages
$1
under
$1,000
$1,000
under
$2,000
$2,000
under
$3,000
$5,000
under
$U,000
$i*,000
under
$5,000
$5,000
under
$6,000
$6,000
under
$7,000
$7,000
under
$8,000
(1)
(2)
(3)
(M
(5)
(7)
(8)
(10)
Total number of returns
Ho salaries or wages . . .
$1 under $1,000
$1,000 under $2,000
$2,000 under $5,000....
$5,000 under $i+,000
$i»,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000...
$10,000 under $15,000..
$15,000 under $20,000..
$20,000 under $50,000..
$50,000 under $100,000.
$100,000 or more
38,978,471
2,1*20,980
1,012, li57
^8,032
988,2211
858,90li
1,237,088
1,502,768
1,707,172
2,057,262
2,2711,369
2,11911,926
11,736,111
5,737,336
3, 71' li, 310
263,918
111, en
17, 1.81, 3k3
1183,386
I122, 2I1I1
1196,3611
386,687
5115,777
6lili,770
705,030
806,565
9Ul,81i3
1,0511,3116
5,307,0lil
3,059,li01
2,39l,li71
210,700
35,718
5,1198,115
318,657
llli,575
95,290
103,llO2
92,257
136,986
133,5111
1111,635
186,958
1911,8911
20li,500
979,858
li85,781i
297,727
11,067
l,10li
2,5li7,8lili
28l,lil7
63,636
65,1130
98,515
U8,098
125,639
1511,621
160,730
II19, 661
731,108
307,7'»9
166,189
5,3119
87I1
2,227,218
256,109
119,128
60,357
62,1171
70,389
89,539
1011,204
128,776
131,256
110,546
155,520
618,476
264,246
123,530
1*,177
494
2, 109, 024
226,537
54,070
54,967
59,104
50,847
71,931
107,185
128,587
152,449
168,685
143,351
577,867
214,397
113,216
3,218
615
2,116,366
252,215
50,373
35,862
49,466
34,896
83)958
110,948
130,135
147,196
142,650
169,739
601,019
206,660
98,104
2,712
433
2,016,799
241,524
57,151
32,115
51,438
37,241
63,217
93,399
112,499
153,150
146,887
162,635
590,204
211,750
79,644
3,526
439
1,686,493
173,328
40,085
42,681
17,569
28,725
49,959
63,562
88,710
106,887
158,872
122,741
549,430
184,283
76,105
5,144
4l2
1,450,080
149,951
41,077
19,095
20,585
34,559
26,589
36,326
45,165
83,464
104, 315
103,530
521,567
192,415
69,405
2,003
434
Number of Returns
by slse of
Husbarti's
salaries and wages
Nujnber of returns by size of wife's salaries and w8ges--continued
$8,000
under
$9,000
$9,000
under
$10,000
$10,000
under
$15,000
$15,000
under
$20,000
$20,000
under
$50,000
$50,000
under
$100,000
$100,000
Or more
Total number of returns
No salaries or wages...
$1 under $1,000
$1,000 under $2,000
$2,000 under $5,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000...
$10,000 under $15,000..
$15,000 under $20,000..
$20,000 under $50,000..
$50,000 under $100,000.
$100,000 or more
(11)
1,134,201
130,040
34,779
15,065
24,956
15,974
16,530
43,626
40,133
61,503
67,713
92,280
582,924
151,937
54,047
2,385
309
(12)
(15)
(14)
(15)
(16)
(17)
842,893
107,982
14,287
20,665
12,157
15,055
11,424
12,097
23,958
45,221
40,584
43,526
304,858
137, 357
51,919
1,665
538
1,571,904
227,151
36,362
27,455
25,007
23,288
36,585
29,304
35,664
44,900
52,531
500,598
267,063
174,169
7,701
1,340
238,181
37,871
6,175
3,766
1,856
(♦)
6,388
5,632
(•)
2,890
3,839
10,637
63,906
45,388
44,313
2,518
755
55,792
15,804
587
(•)
1,939
(•)
506
745
1,466
7,080
8,677
14,164
3,513
1,004
1,918
330
(•)
300
64
183
(•)
(•)
(♦)
' (.)
245
(•)
216
400
256
71
40
89
(*) Estimate Is not shown separately because of small nuuiber of aaniple returns on which it wag based.
However, the data are Included In the appropriate totals.
Individual Returns/1974 •
Table 1.24— Joint Returns: Husband's Wages as a Percent
[All iiiutta arc CBtimaceB based on samp
Returns Filed and Sources of Income
of Total Form W-2 Wages by Size of Adjusted Gross Incor
mey aiDouncs Ace In chousandB of JullnrHl
83
Selected items by adjusted gross Income
All Adjusted Cross Income Classes
Joint returns, total
Joint returns with salaries and wages from Form U-2, total.
Husband's wages as percent of total Form w-2 wages;
Zero
Under 10 percent....
10 under 25 percent.
25 under 30 percent.
50 under 75 percent.
75 under 95 percent.
95 under 100 percent
100 percent
Under 55,000
Joint returns, total
Joint returns with salaries and wages from Foim W-2, total.
Husband's wages as percent of total Ponn W-2 wages:
Zero
Under 10 percent
10 under 25 percent..
25 under 50 percent..
50 under 75 percent..
75 under 95 percent..
95 under 100 percent.
100 percent
55,000 Under 510,000
Joint returns, total
Joint returns with salaries and wages from Form W-2, total.
Husband's wages as percent of total Form w-2 wages:
Under 10 percent
10 under 25 percent..
25 under 50 percent..
50 under 75 percent..
75 under 95 percent..
95 under 100 percent.
100 percent
510,000 Under 515,000
Joint returns, total
Joint returns with salaries and wages from Form w-2, total.
Husband's wages as percent of total Form w-2 wages:
Zero
Under 10 percent
10 under 25 percent..
25 under 50 percent . .
50 under 75 percent..
75 under 95 percent..
95 under 100 percent.
100 percent
515,000 or More
Joint returns, total
Joint returns with salaries and wages from Form U-2, total.
Husband's wages as percent of total Form W-2 wages;
All Joint returns
W, 226, 527
38,97B,471
2,420,980
274,103
440,755
1,976,815
8,392,964
5,998,185
1.993.326
17,481,343
4,771,422
3,135,717
667 , 104
41,473
76,403
158,940
190,983
239,711
78,135
1,682,968
9,398,955
7,940,261
785,452
125,433
170,473
419,462
906,451
1,039,757
358,067
4,135,166
11,629,562
10,889,226
441,344
64,247
112,972
536,769
2,112,407
1,734,516
647,058
5,239,913
18,426,588
17,013,267
527,080
42,950
80,907
861,644
5,183,123
2,984,201
910,066
6,423.296
Zero
Under 10 percent
10 under 25 percent
25 under 50 percent
50 under 75 percent
7 5 under 95 percent
95 under 100 percent
100 percent
(*) EstiniSte 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.
NCTTE: Detail may not add to total because of rounding.
Adjusted
gross
income less
deficit
(2)
683,291,514
612,642,485
26,768,822
2,934,469
4,677,905
29,337,046
148,984,053
98,426,976
33,205,414
268,287,800
9,532,215
7,686,257
1,511,389
124,816
203,222
437,580
509,665
736,736
189,877
3,972,972
72,025,207
61,486,505
5,731,381
958,639
1,270,850
3,242,833
7.311,640
8,242,848
2,838,768
31,889,546
145,730,112
136,624,211
5,370,188
792,471
1,365,983
6,690,554
26,941,106
21,857,205
8,162.928
65,443,775
456,003,980
406,845,512
14,175,864
1,058,543
1,837,849
18,966,080
114,221,642
67,590,187
22,013,841
166,981,506
Salaries
and wages
from
Pons W-2
(J)
559,136,495
559,136,495
12,558,680
2,195,261
3,898,382
27,775,916
145,678,607
95,195,674
32,042,737
239,791,237
10,208,901
10,208,901
1,703,450
133,462
250,555
596,301
799,284
1,016,000
389,136
5,320,713
58,165,582
58,165,582
3,846,343
867,304
1,169,147
3,141,822
7,343,001
8,439,878
2,908,235
30,449,852
131,073,730
131,073,730
2,992,090
641,971
1,236,690
6,421,076
26.951,297
21,723,714
8.164,501
62,942,391
359,688,282
359,688,282
4,016,796
552,525
1,241,990
17,616,718
110,585,025
64,016,083
20,580,865
141,078,281
Total
income
tax
95,971,271
84,388,920
3,320,851
331,962
539,326
3,870,163
20,896,825
13,264,302
4,527,648
37,637,842
175,298
140,459
22,544
2,022
4,278
5,728
10,128
14,683
6,214
74,863
4,646,669
4,125,122
340,181
67,372
89.785
23\060
568,271
600,649
192,413
2,035,391
14,456,567
13,662,694
505,304
84,693
143,351
717,629
2,915,389
2,191,373
792.327
6,312,629
76,692.737
66.460.645
2.452.823
177,876
301,912
2,915,747
17,403,036
10,457,597
3,536,694
29,214,959
Returns with age exemptions
4,319,849
2,163,154
607,363
31,719
67,704
122,600
154,558
71.628
19.581
1.087,801
1,394,163
625,199
226,974
6,314
11,831
21,357
22.210
9.316
(*)
325.870
1,363,405
650,354
212,006
11,863
27,318
53.912
32.233
15.669
<•)
296,672
690,931
401,798
92,394
8,285
16,099
19,524
40,170
22,410
9,621
193,295
871,350
485,803
76,189
5,257
12,456
27,807
Adjusted
gross
income less
deficit
(6)
51,860,641
27,510,383
5,229,874
349,564
719,252
1,414,136
2,553,337
1,407,715
517,222
15.319.283
3,707.788
1.770.474
671,392
20.974
41,104
75,288
70,626
31,991
(*)
857,146
9,834,394
4,782,639
1,512,875
94.466
211,557
419,360
245,813
123,618
(*)
2,169.722
8,546,954
5,008,671
1,116,459
101,835
198,982
255,506
521,128
284,946
125,010
2,404,806
29,771,505
15,948,600
1,929,148
132,290
267,609
663,982
Salaries
and wages
from
Form W-2
<7)
59,945
1,715,771
24,233
967,159
7,952
385,031
271,964
9,887,609
17,007,943
17,007,943
2,841,116
262,389
543,336
1,101,178
2,056,644
1,031,314
360,063
8,811,882
1,318,045
1,318.045
495,268
16,470
25,832
58,350
57,449
30,974
<*)
630,811
3,132,136
3,132,136
935,890
78,708
171,180
330,330
179,640
111,019
<•)
1,321,658
3,736,558
3,736,558
664,176
88,871
172,798
196,091
477,773
243,678
120,429
1,772,743
8,821,204
8,821,204
745,783
78,341
173,526
516,406
1,341,783
645,644
233,051
5,086,670
Total
income
tax
8,091,570
4,416,725
550,507
42,565
76,780
171,333
416,636
295,017
125,992
2,737,693
24,414
11,856
4,795
5
36
351
299
446
544,540
296,220
89,506
7,040
15.276
30,455
16,185
7,993
(*)
129,436
831,550
507,680
111,290
10,769
20,783
27,208
53,403
30,659
14,420
239,148
6.691.065
3.600.969
344,917
24,751
40,686
113,320
346,950
255,919
111,064
2,363,362
84
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Individual Returns/1974 • Returns Filed and Sources of Income
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E E I
3 ■«» W W W
O O O O O
O OJ-a- SCO)
*-^-s- 3
3ction 2
Deductions
and
Exemptions
ontents
roduction, 86
ductions from adjusted gross income, 86
Standard deduction, 86
Itemized deductions, 87
lemptions, 87
' xt tables
j Form of deduction and size of ad-
justed gross income, 1973 and 1974.
86
All returns: income and tax, by num-
ber of exemptions other tfian age or
blindness, 87
Exemptions by type, 1973 and 1974,88
arts
Distribution of returns by form of de-
duction, 1965-1974,85
Itemized deductions by type, 87
Basic tables
2.1 Returns witti itemized deductions:
sources of income by marital status,
89
2.2 Returns with itemized deductions:
sources of income, deductions, and
tax items by size of adjusted gross
income, 90
2.3 Returns with itemized deductions:
deductions by type and by size of
adjusted gross income, 96
2.4 Returns with itemized deductions:
size of total itemized deductions by
size of adjusted gross income, 97
2.5 Returns with itemized deductions;
itemized deductions as a percent of
adjusted gross income by size of
adjusted gross income, 99
2.6 Returns with medical and dental ex-
penses deduction: size of deduction
by size of adjusted gross income, 102
2.7 Returns with medical and dental ex-
penses deduction: medical and
dental expenses deducted as a per-
cent of adjusted gross income by
size of adjusted gross income, 104
2.8 Returns with taxes paid deduction:
size of deduction by size of adjusted
gross income, 106
2.9 Returns with taxes paid deduction:
taxes deducted as a percent of ad-
justed gross income by size of ad-
justed gross income, 107
2.10 Returns with interest paid deduction:
size of deduction by size of adjusted
gross income, 108
2.11 Returns with interest paid deduction:
interest deducted as a percent of
adjusted gross income by size of
adjusted gross income, 109
Chart 2A
Distribution
of returns
by fomri
of
deduction
1965-1974
'Minimum standard
deduction prior to
1970.
Percent
100
Percentage standard deduction
80
60
1966 1966 1967 1968 1969 1970 1971
1972 1973
1974
Jl
85
86
Individual Returns/1974 • Deductions and Exemptions
2.12 Returns with contributions deduc-
tion: size of deduction by size of
adjusted gross income, 110
2.13 Returns witti contributions deduction:
contributions deduction as a percent
of adjusted gross income by size of
adjusted gross income, 111
2.14 All returns: exemptions by type, num-
ber of exemptions, sources of in-
come, by size of adjusted gross in-
come, 112
2.15 Exemptions by type and marital
status, 117
Introduction
Data presented in this section cover the
deductions from adjusted gross income
available to taxpayers filing individual in-
come tax returns. These deductions were
used to arrive at taxable income and in-
cluded the $750 for each personal exemp-
tion. Adjustments to gross income to arrive
at adjusted gross income are discussed
in section 1. Returns Filed and Sources
of Income.
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
below.
Details on the form of deduction claimed
are shown in table 2A and chart 2A, while
information on types of itemized deductions
is shown in chart 2B and tables 2.6-2.13.
Standard Deduction
For tax year 1974, for all taxpayers ex-
cept married persons filing separately, the
standard deduction was 15 percent of
adjusted gross income, but never more
than $2,000 or less than $1,300. For mar-
ried persons filing separately, the deduc-
tion was again 15 percent of adjusted
gross income, but the limits were set at
$1,000 and $650, respectively. The lower
limit of $1,300 ($650 for married persons
filing separately) represented the low-
income allowance, i.e., a minimum amount
of deduction allowed any one taxpayer.
Most taxpayers received the benefit of
whichever was the more advantageous of
these two forms of the standard deduction.
If adjusted gross income was less than
$10,000, the taxpayer determined the in-
come fax from the "tax tables" into which
was built the larger of the percentage
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Individual Returns/1974
Deductions and Exemptions
87
Chart 2B
Itemized deductions by type
50
Amount (Billion Dollars)
Number of ratums (Millions)
Taxes
Interest
paid
Contri -
butions
Total number of returns with itemized deductions
Total amount of itemized deductions = 119.4 billion
Medical
and dental
expenses
29.6 million
Other
Table 2B.— All Returns: Income and Tax,
by Number of Exemptions Other Than Age or Blindness
(All figures are estimates based on samples — data are In thousands]
Number
of
returns
Adjusted
gross
income
less
deficit
Average
adjusted
gross
income
less
deficit
(Dollars)
Total income tax
Number
of
returns
Amount
Average
total
income
tax
(Dollars)
(1)
(2)
(3)
(4)
(5)
(6)
Number of exemptions other
than age or blindness,
total
83,340
32,740
18,878
10,903
10,233
5,768
4,817
905,523,261
172,014,866
244,619,577
151,863,626
162,921,370
96,666,898
77,436,920
10,865
5,253
12,958
13,928
15,920
16,757
16,074
67,335
22,276
16,579
9,879
9,374
5,149
4,077
123,607,102
22,212,243
37,416,781
21,093,383
21,681,876
12,528,174
8,674,641
1,835
One
997
Two
2,256
Three
2,135
2,313
Five
2,433
2,127
Standard deduction or the low-income
allowance. However, a married person
filing a separate return had to use the
same form of the standard deduction as
his or her spouse, and certain dependents
with unearned income had to limit their
standard deduction to the amount of their
earned income. (See also "Returns with
Standard Deduction or with Itemized De-
ductions" in section 6, Explanation of
Classifications and Terms.)
Itemized Deductions
In lieu of taking the standard deduction,
a taxpayer could also itemize eligible taxes
(for example, real estate and State and
local income taxes), medical expenses, in-
terest expense, charitable contributions,
and other eligible expenses incurred dur-
ing 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
some cases, this may have meant claiming
no deductions where one spouse claimed
all the deductions. See "Returns with
Standard Deduction or with Itemized De-
ductions" in section 6 for a description
of the classification of these returns.
Exemptions
In the computation of taxable income,
each taxpayer was allowed one exemption
of $750 for himself or herself. On a joint
return, the husband and wife could each
claim an exemption, even if only one had
income. Additional $750 exemptions could
be claimed by both taxpayer and spouse
for blindness or for having attained the
age of 65. A married person filing a sep-
arate return, but whose spouse had no
income and was not the dependent of
another taxpayer, could also claim the
regular as well as the age and blindness
exemptions to which that spouse was en-
titled. In addition, one exemption could be
claimed for each qualified dependent (de-
fined in section 6). The types of exemp-
tions claimed are detailed in tables 2B,
2C, 2.14, and 2.15.
NOTE: Detail may not add to total because of rounding.
88 Individual Returns/1 974 • Deductions and Exemptions
Table 2C.— Exemptions by Type, 1973 and 1974
[All figures are estimates based on samples — data are in thousands]
1973
1974
Change,
1973 to 1974
(1)
(2)
(3)
All exemptions:
80,693
209,753
157,262,526
83,340
215,051
161,263,839
2,647
5,298
4,001,313
Number of exemptions
Amount of exemptions
Taxpayers' exemptions:
Number of returns
Number of exemptions
80,693
124,548
83,340
127,744
2,647
3,196
Age exemptions;
Number of returns
Number of exemptions
7,119
9,197
7,371
9,583
252
386
Blindness exemptions:
Number of returns
Number of exemptions
152
161
137
139
-15
-22
Dependents' exemptions:
Number of returns
Number of exemptions
34,018
75,846
34,964
77,585
946
1,739
NOTE:
Detail may not add to total because of rounding.
Individual Returns/1974 • Deductions and Exemptions
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ss
Individual Returns/1974 • Deductions and Exemptions
Table 2.4 —Returns With Itemized Deductions: Size of Total Itemized Deductions by Size oi Adjusted Gross Income
lAll figures are estimates based on saiiipIe8--money anouncs are Ln thousands ol dollars)
87
Size of adjusted gross Income
Itemized deductions
Number of
returns
Size of cotaL Itemized deductions
Nvimber of
retuma
$500 under $1,000
Number of
returos
$1,000 under $1,900
Number of
returns
Total ,
SI under SI, 000
SI. 000 under $2.000 ,
$2,000 under $3,000
$3,000 under 54,000 ,
$4,000 under $5,000
$5,000 under $6,000
S6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under Sll,000
Sll.OOO under $12,000
$12,000 under SU,000
$13,000 under $14,000
$14,000 under $15,000
S15.000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000.,
Returns $10,000 under $15,000.
Returns $15,000 or more
34,902
68,543
154,057
364,355
634,960
749,270
988,689
1,065.790
1,253,204
1,411,988
1,389,924
1,542,723
1,447,940
1,508,373
1,451.161
6,734,075
3,982,600
1,969,885
1,984,214
665,870
131,285
26,297
3,168
1,090
1,256,817
5,468.941
7,340,121
IS. 498, 484
98,377
154.546
326,423
841,397
1,472,418
1,762,905
2,383,267
2,738,224
3,249,650
3,752,538
3,935,615
4,671,926
4,568,515
4,997,823
4,948,259
25,134,478
17,244,379
10,084.319
13,448,988
7,741,087
3,177,422
1,575,945
538,731
559,188
2,893,160
13,886,584
23,122,138
79,504,537
17
186
12
522
(*)
(«)
(•)
(*1
(•)
(♦)
(»)
(*)
(*)
31,311
13,355
(*)
12,193
4,174
2,502
(*)
(*)
(*)
(*)
(•)
(*)
(*)
(•)
(*)
(•)
(*)
7,280
3,585
(•)
640
11,125
8,503
11,952
15,485
(*)
(*)
(•)
(*)
6,933
(*)
8,912
12,082
<*)
(♦)
(*)
(«)
(*)
(«)
(*)
(*)
(*)
(»)
(*)
(*)
26,071
27,433
21,835
20,995
12,979
772,541
17,934
32,909
56,575
126,731
97,614
116.831
117,912
102,267
62,240
10,230
8,993
(♦)
(*)
234,149
496,864
36,169
5,359
43,210
75,425
173,299
134.710
161.996
164.243
142,859
86,589
14,148
11,736
(♦)
(•)
315,522
690,397
47,688
7,046
Size of adjusted gross Income
Size of total Itemized deductions — Continued
$1,500 under $2,000
Number of
returns
$2,000 under $2,500
Number of
returns
$2,500 under $3,000
Number of
returns
53,000 under $4,000
Number of
returns
Total
$1 under $1,000
SI. 000 under $2,000
52,000 under $3,000
$3,000 under 54,000
54,000 under $5,000
5^.000 under $6,000
56,000 under $7,000
57,000 under 58,000
58,000 under $9,000
59,000 under 510,000
510,000 under 511,000
$11,000 under 512,000
512,000 under 513,000
513,000 under 514,000
514,000 under 515,000
515,000 under $20,000
520,000 under $25,000
525,000 under 530,000
530,000 under 550,000
550,000 under $100,000
5100,000 under $200,000
$200,000 under $500,000
5500,000 under 51,000,000
51,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000..
Returns 510,000 under $15,000.
Returns 515,000 or more
Footnotes at end of table.
5,660
16,306
43,532
131,232
201,835
243,680
311,452
287,795
351,980
397,751
302,862
213,564
83,702
30,048
13,487
24,314
5,644
(♦)
398,565
1,592,658
643,663
30,469
9,369
28,453
74,219
225,770
352,663
432,789
544,656
501,746
616,956
698,042
540,201
392,909
161,075
58,255
24,735
46,132
11,019
<*)
(*)
690,473
2,794,189
1.177,174
58,130
912
6,533
26.851
78,872
125,047
156,071
234,993
227,788
260,222
305,451
369,878
375,827
406,261
350,426
300,725
951,514
311,310
87,262
53,322
8,240
806
102
7
<*)
238,215
1,184,525
1,803,117
1,412,563
10,444,152
2,077
14,395
58,364
172,972
277,560
345,311
518,572
509,840
581,750
682.427
835,226
838,127
907,351
793,977
683,014
2,163,307
715,059
201,688
122,267
18,796
1,823
233
16
(*)
525,368
2,637,900
4,057,695
3,223,189
1,668
2,534
13,969
26,373
68,795
108,984
116,022
191,338
198,554
247,788
273,652
318,265
319,705
397,111
353,378
1,322,934
523,329
140,725
94,304
13,429
1,121
134
8
(*)
113,339
862,686
1,662,111
2,095,984
4,628
6,774
38.355
71,558
187,495
294,229
314,336
524,382
542,781
676,040
746,685
867,783
878,581
1,091,334
966,609
3,636,136
1,444,553
389,508
260,397
37,042
3,096
372
23
(•)
308,810
2,351,769
4,550,992
5,771,125
7,067,168
3,689
3,046
12,676
35,792
61,831
79,513
136,559
137,334
204,897
257,583
268,185
391,443
390,551
448,800
459,398
2,234,515
1,206,142
446,930
250,489
34,495
2,943
332
21
117,034
815,886
1,958,377
4,175,871
14,117
10,328
42,558
120,356
209,552
270,951
460,663
467,531
692,085
873,618
918,094
1,336,684
1,328,052
1,539,038
1,589,933
7,738,669
4,207,852
1,570,229
886,059
121,549
10,331
1,141
74
14
396,912
2,764,847
6,711,801
14,535,918
98 Individual Returns/1974 • Deductions and Exemptions
Toble 2.4 —Returns With Itemized Deductions: Size of Total Itemized Deductions by Size of Adjusted Gross Income— Continued
[All figures are esclmates based on samples — money amounts are Ln thousands of dollars]
Size of adjusted gross incoi
Size of total itemized deductions — Continued
$4,000 under $5,000
Ntonber of
returns
$5,000 under $7,500
Number of
returns
$7,500 under $10,000
Number of
returns
$10,000 or more
Number of
returns
Total
$1 under SI, 000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5.000
Returns $5,000 under $10,000..
Returns $10,000 under $15,000,
Returns $15,000 or more
3,404
3,752
4,663
9,705
21,098
31,411
34,800
50,079
75,404
71,085
89,660
138,874
133,172
153,914
181,604
,218,535
926,296
466,061
283,297
46,666
3,667
316
24
42,622
262,779
697,424
2,944,910
17,S50,30;
14,527
17,570
20,007
44.411
94,258
138,027
159,393
218,599
335,198
304,250
401,901
613,965
586,991
679,425
802,527
5,398,086
4,124,429
2.093,020
1,274,679
210,881
16,584
1,431
107
36
190,773
1,155,467
3,084,809
13,119,252
1,861
2,300
5,260
12,294
13,087
17,698
16,569
43,022
39,544
43,798
60,059
73,027
74,574
104,820
116,384
838,034
824,272
624,383
693,551
132,479
12,019
899
68
11
34,802
160,631
428,864
3,125,716
11,653
14,277
29,411
75,592
79,125
101,630
100,736
259,020
226,759
256,599
344,031
430,642
431,578
602,587
680,571
4,866,203
4,905,436
3,759,948
4,255,730
830,369
75,411
5,638
434
65
210,059
944,744
2,489,409
18,699,254
5,987
3,864
3.433
7,796
4,006
9,870
11,821
5,065
14,949
20,578
10,936
15.721
104,451
132,480
141,785
349 ,447
121,584
12,153
1,158
65
14
10,586
36,926
67,249
863,137
6,109
51,113
30,896
27,438
73.565
32,693
81,080
104,278
42,845
127,918
174,866
90,005
136.918
874,338
1,108.335
1,187,577
2,981,393
1,062,084
106,108
10,085
566
123
88,120
319,054
572,553
7,330,608
594
103
4,626
1,083
2,709
4.084
1,981
5,341
6,662
4,270
5,929
10,508
4,227
30,879
49,797
61,517
255,823
308,204
98,489
23,342
2,978
1,049
10,123
15,198
31,596
832,078
17,517,367
61,382
11,190
3,873
61,562
13,690
42.735
57,799
25.100
64.315
90,082
50,338
85,085
140,562
56,702
402,402
725,694
881,798
3,665,759
5,459,823
2,963,991
1,557,025
537,519
558,941
13S.006
203,639
422,771
16,752,953
(*) Estimate Is not shown separately because of the small number of sample returns on which it '
NOTE: Detail may not add to total because of rounding.
based. However, the data are included in the appropriate totals.
Individual Returns/1974 • Deductions and Exemptions 99
Table 2.5 —Returns With Itemized Deductions: Itemized Deductions as a Percent of Adjusted Gross Income by Size of Adjusted Gross Income
estimates b«Bi
sAiiipkei*-isoney amounts are in
BAnda of dollarti)
Slee of adjusted gross Incoi
ItemLted deductions
Number of
returns
Itemised deductions as a percent of adjuated gross Irv
Under 5 percent
Nksnber of
retuma
S under 10 percent
Number of
retuma
10 under 11 percent
Number of
returns
(3)
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
$6,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12.000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15.000
$15,000 under $20.000
$20,000 under $25.000
S25.000 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 SIO.OOO under $15,000
Returns $15,000 or more
34,902
68,543
154,057
364,355
634.960
749.270
988.689
1,065,790
1.253.204
1.411,988
1,389,924
1,542,723
1,447,940
1,508,373
1,451,161
6,734,075
3,982,600
1,969,885
1,984.214
665,870
131,285
26,297
3.168
1.090
1,256,817
5,468,941
7.340.121
15,498.484
119.406.420
98,377
154,346
326,423
841,397
1.472,418
1,762.905
2.383,267
2,738,224
3,249,650
3,752,538
3,935,615
4.671.926
4.568.515
4.997,823
4,948,259
25,134,478
17,244,379
10,084,319
13,448,988
7,741,087
3,177,422
1,575,945
538,731
559,188
2,893,160
13,886,584
23.122,138
79,504.537
(*)
(*)
(*)
<*)
(•)
(•)
(*)
(•)
(*)
7,781
27,214
14.572
4,409
707
279
18.122
62.701
(*)
(*)
(*)
(*)
<•)
(•)
(•)
(*)
(•)
10.847
76,885
68,862
37,961
12,453
11,714
2.470
223,138
(«)
(*)
(*)
(*)
(«)
447.107
(*)
(•)
5.664
92.697
144,881
284,025
147,132
31,346
5.323
456
156
(*)
15.894
21.022
711.860
7,581
203,153
354,816
872,038
7 54,348
306.849
106,997
21.010
21.212
(*)
9.180
21,955
2.648.004
39,540
169.945
81.665
97,327
35.057
5,809
910
77
22
(♦)
(*)
9,517
430.352
<*)
80,324
398,744
235.325
378.314
245.273
78,564
26.4A6
5.335
4.023
(•)
(*)
12.545
1,452.348
Size of adjusted gross Income
Itemized deductions as a percent of adjusted gross income-Continued
11 under 12 percent
Number of
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 55,000
$5,000 under $6,000
$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
513,000 under 514,000
514,000 under $15,000
$15,000 under $20.000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1.000.000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
Footnote at end of table.
(*)
(♦)
(*)
(*)
(*)
116.327
195,100
110,428
108.192
33,455
5,650
786
14.269
570,044
(*)
(•)
(*)
(*)
(*)
(*)
(•)
249,508
500,180
348,560
457,116
253,806
84,152
25,169
6,270
6,563
17,287
1,931,324
12 under 13 percent
Number of
returns
772.668
(•)
(*)
(*)
(*)
245.283
259,138
110.483
98,356
34,851
5,438
763
59
24
(*)
7.411
10,315
754,395
2,546,105
(*)
(*)
<*)
(*)
555,664
725,817
374.935
457,776
282.801
87,593
26,350
4,969
5,692
(*)
8,230
16,165
2,521.597
13 under 14 percent
Number of
returns
(*)
(*)
11,372
(•)
(*)
(*)
13,454
398,460
254,681
125,160
112,510
31.299
4.776
749
74
22
(*)
11.372
20.309
927.731
3.177,284
(*)
(*)
(•)
(*)
27,117
939.657
768.095
461,390
556,689
278,046
83,204
27,958
6,789
5.102
<*)
12.718
37 , 162
3,126,929
14 under 15 percent
Number of
returns
1,167.415
(♦)
(*)
(*)
12.352
15.665
16,295
14,086
41,044
82,999
421.743
279.604
130,482
112,350
28,743
4,519
736
77
28
(*)
16,729
170,091
978,282
(*)
(*)
17.279
24,392
27,161
25,902
81,038
176,278
1,067,879
900,173
510.671
592,267
269,862
83,778
29,084
7,416
10,022
(•)
22.813
334,772
3,471,153
100
Individual Relurns/1974 • Deductions and Exemptions
Table 2.5— Returns With Itemized Deductions: Itemized Deductions as a Percent of
Adjusted Gross Income by Size of Adjusted Gross Income— Continued
(All figures are eetimateB based on samples — money amounts are In thousands of dollars]
Size of adjusted 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
59,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000....
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000,
Returns $15,000 or more ,
Itemized deductions as a percent of adjusted gross income--Continued
15 under 16 percent
Number of
returns
1.428,533
(*)
(*)
10.732
39,144
64,663
78,798
71,950
73,978
93,995
437,322
256.599
138,628
124,613
29,931
4,418
635
52,917
383.386
992,230
Size of adjusted 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
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000,
Returns $15,000 or more
Footnote at end of table.
(*)
(*)
14,317
57,844
105,458
140,587
140,518
154,158
212,159
1.173,240
884,122
586.163
718,507
299,871
68,568
27,186
6,642
4,182
75,152
752,879
3,788,481
16 under 17 perce
Number of
returns
(*)
7,856
41,711
68,425
66,768
90,180
90,896
100,635
86,763
471,108
271,999
138,055
101,861
26,996
4,025
666
49
11
C*)
117,992
435,242
1,014,770
10,030
58,928
107,096
115,570
171,040
188,121
224,718
207,858
1,354,291
994,795
620,143
615,766
293,050
86,907
29,782
5,132
2,931
(*)
176,055
907,307
4,002,797
17 under 18 percent
Number of
returns
(*)
(*)
(*)
(*)
27,207
53,023
79,575
75,491
88,446
145,251
111,907
114.737
440,412
250,551
106,015
104,382
25.161
3,924
596
47
16
(*)
163,892
535,832
931,104
(*)
{*)
(*)
(*)
36,556
79,179
130,927
138.734
178.544
316.371
263,784
290,906
1,334,597
972.549
502,056
657,801
285,992
88.727
28,680
5,367
4,145
(*)
251.123
1,188.339
3,879,914
18 under 19 percent
Number of
returns
41,579
54,307
98,319
84,112
89,189
76,115
107,664
105,419
421.879
259,288
113,241
89,089
26,465
3,381
684
58
13
{*)
197.540
462,499
914,098
57.766
84,743
173,460
163,520
188,943
176,246
268,792
282,273
1,347,892
1,065,246
568,860
607,059
321,332
80.960
34,296
6,872
5,997
(*)
320,223
1,079,773
4,038,512
Itemized deductions as a percent of adjusted gross Income —Continued
19 under 20 percent
Number of
returns
(*)
(*)
(*)
13,040
44,858
64,740
78,566
61,006
100,026
100,083
103,511
105,008
409.165
213,148
97,299
94,288
22,564
3,283
538
56
12
(*)
206,094
469,636
840,353
(26)
(*)
(*)
{*)
17,255
66,409
107,431
146,218
125,093
224,001
243,961
272,822
297.430
1.371,365
926,202
514,276
676,104
285,918
83,006
28,928
7,411
3,196
(•)
342,724
1,163,308
3.896,406
20 under 25 percent
Number of
returns
(*)
(*)
31.403
168,488
213,891
296,718
314,326
391,687
382,347
396.711
443,616
364,850
1.622,193
772,366
361,240
322,272
82,329
12,788
2,228
246
67
(*)
1,024,826
1,979.211
3.175,729
(28)
(*)
(*)
42,384
250,030
361,029
564,469
666,645
924,431
989,220
1,119.670
1,329,608
1,182,812
6,233,367
3,784,201
2.179,960
2,602,177
1,195,582
369,083
138,036
36,131
30,979
(*)
1,886,557
5,545.740
16,569,516
-5 under 30 percent
Number of
returns
3.970.363
(*)
(*)
{*)
55,152
123,842
204.924
197,642
201.479
238,014
246.665
282,654
234,854
263,187
236,251
922,636
370,804
176,668
157,232
47,171
8,066
1,630
183
52
56,409
965,901
1,263,611
1,684,442
17,148,721
{*)
(*)
(*)
73,326
187,093
365,140
407,322
470,363
619,358
706,492
890,813
795,873
966.822
928.844
4.336,333
2,243.462
1,299,800
1,551,238
838,640
283,129
126,558
32,950
24,391
74,100
2,049,276
4,288,844
10,736,501
30 under 40 percent
Number of
returns
39,140
207,490
259,860
302,663
285,104
294.276
303,010
230,960
270,049
206,768
179,209
156,164
582,365
253,445
90. iSl
104,940
37,219
7,922
1,886
265
96
257.156
1,444,913
1,043,150
1,078,519
51.777
327,338
500,250
669,933
743,660
856,793
978,129
822,851
1.053.375
874.317
831,811
765,253
3,387,210
1,870,146
830,689
1,338,007
845,289
360,414
184.026
62,057
67,151
385,150
3,748,765
4,347,607
8,944,968
Individual Returns/1974 • Deductions and Exemptions
Table 2.5 —Returns With Itemized Deductions; Itemized Deductions as a Percent of
Adjusted Gross Income by Size of Adjusted Gross Income— Continued
[All figures are estliaatea based on saiDples--money uiountB are In thousands of dollars)
101
size of adjusted gross Incoi
Itemized deductions as a percent of adjusted gross income — Continued
40 under 50 percent
Number of
returns
50 under 60 percent
Number of
returns
60 under 70 percent
Number of
returns
70 under 80 percent
Number of
returns
Total
No adjusted gross income
$1 under $1.000
SI, 000 under $2,000
S2,000 under S3, 000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $6,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50.000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under 51,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under SIO.OOO.
Returns $10,000 under $15,000
Returns $15,000 or more
22,677
107,206
140,319
143,944
142,024
119,659
108,535
93,233
86,959
76,857
51,486
46,779
51,336
131,227
47,357
25,985
35,814
14,096
4,264
1,261
166
270,232
607,395
313,417
260.238
28,796
172,756
285,952
352,665
414,263
392,488
405,589
385,546
408,499
391,632
283,112
278,177
322,721
986,539
461,167
308,295
582,023
420,017
254,852
160,593
48,707
51,124
487,512
1,950,550
1,684,142
3,273,318
650,256
(•)
17.834
66,464
83,597
77,003
65,782
60,160
59,596
27,208
29,217
24,531
18,577
19,757
14,242
41,388
12,950
5,676
10,810
7,043
2.644
829
179
69
172,595
289,749
106,324
81,588
(•)
27,933
130,178
206,710
229,736
229,235
245,998
273,151
143,939
162,984
152,592
123,739
144,591
113,010
382,291
157,241
84,092
209,625
270,835
187,256
133,199
64,729
99,651
369,085
1,122,058
696,917
1,588,919
(*)
18,546
56,378
60,827
42,043
27,575
21,687
25.070
14.342
12.837
15,327
12,791
3,674
6,676
11,367
6,201
4,935
7,660
3,741
1,605
578
101
35
141,041
130,717
51,305
36,223
2,348,119
<*)
30.591
127,751
178,319
150,259
113,272
107,653
135,829
88,009
86,603
113,444
103,465
31,821
62,375
128,667
90,293
86,182
190,093
167,349
138,930
109,032
42,934
58,523
343,387
595,023
397,710
1,012,002
171,688
(•)
19.550
20,404
21,452
22,501
17,454
14,742
6,947
7.028
3.526
6.503
8,619
2.643
753
4,027
3,304
1,857
4,593
2,081
1,050
346
68
16
63,628
68,672
22,046
17,342
1,326,647
(*)
36,510
54,606
72,179
93,695
83,583
81,152
43.595
47,942
27,695
55,636
77,893
27,229
8,416
49,461
56,185
39,248
128,671
106,307
106.189
73.259
34,275
19,999
166,217
349,968
196,870
613,594
Itemized deductions as a percent of adjusted gross incoi
Size of adjusted gross income
80 under 90 percent
Number of
returns
90 under 100 percent
Number of
returns
100 percent or more
Number of
returns
Total
No adjusted gross income
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under 54,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under 57,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13.000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20.000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000.
Returns $10,000 under $15,000
Returns $15,000 or more
3,548
15,406
16,900
16,350
11,314
9,921
13,188
5.988
5.716
1.558
2,865
3,186
4,633
2,570
1,754
808
650
242
48
11
52,204
46,127
7,763
13,902
5,632
32,680
51,710
63,005
53.814
51.244
84.058
42.883
47.166
13,920
28,113
46,804
89,600
62,323
52,965
47,858
78,512
61,429
26,776
21,339
153,027
279,166
79,701
487,608
6,286
13.603
11.763
6,165
9,861
3,671
5,071
7,246
(*)
1,936
2,957
865
1,659
(*)
695
855
530
272
55
31
37,817
26,797
11,751
5,209
10,633
32,978
38,279
25.228
51.451
23,339
34,970
59,303
<*)
19,613
31,200
90,596
13,741
32,840
(*)
24,574
59,439
67.410
77.045
35.613
49,199
107,119
177,376
141,410
366,160
29,547
32,661
32,686
38,104
35,192
12,826
15,314
10,254
2,975
10,351
5.346
1,313
3,506
3,768
(*)
4,020
4,034
3,045
3,670
1,659
625
230
67
22
168,190
51,720
14,123
17,372
2,437,409
97,457
119,873
131,684
209,363
233,943
92,015
151,180
106,249
34,524
111,988
76,432
19,138
58,467
60,742
(*)
85,407
118,479
110,193
169,331
142,585
110,457
83,928
58,895
52,052
792,321
495,955
217,806
931,328
(«) Estimate is not shown separately because of the small number of :
NOTE; Detail [nay not add to total because of rounding.
mple returns on which It was baaed. However, the data are included In the appropriate totals.
102 Individual Relurns/1974 • Deductions and Exemptions
Table 2.6 —Returns With Medical and Dental Expenses Deduction: Size of Deduction by Size of Adjusted Gross Income
(All figures are estimates based on samples - money amounts are in thousands of dollars]
Size of Adjusted Gross Income
Total
No adjusted gross income ....
SI under $1,000
$1,000 under $2,000
$2,000 under $3,000 ,
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000 ,
$6,000 under $7,000 ,
$7,000 under $8,000 ,
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000 ,
Returns $10,000 under $15,000
Returns $15,000 or more
Medical and dental
expenses deduction
Number of
returns
Size of Adjusted Gross Income
22
,215.815
25,513
47,631
130,562
314,827
568.780
622,463
837,826
885,215
.031,294
,159,305
,077,818
,220.578
109,209
121,646
007,710
853,137
813,440
444.697
427.513
421.520
77.408
15,371
1.790
562
1
087.313
A
536.103
5
536.961
n
055.438
46,395
34.078
101.068
293.570
493,150
460,232
571.069
591,762
624,882
621,702
613,829
636,885
537,241
526,313
477,213
1.984.522
1.165.466
588.540
716.242
273.934
73,451
19,991
2.576
573
968,261
2,869,648
2,791.482
4,825.296
Size of medical and dental expenses deduction
$1 under $100
Number of
returns
6
5S8
26
668
59
688
53
759
39
270
106
135
139
181
233
136
201
094
233
857
225
668
261
470
236
553
1.231
394
735
323
379
790
325
017
81
994
16
587
4
163
563
200
100
901
621
461
1,158
842
2,775
036
250
1,533
3.447
2,701
4,192
6,021
7,371
12.562
10,859
13.629
11.739
13,436
12,421
65,733
37.717
20,032
18.140
4,653
969
238
33
11
5.697
32.847
62,083
147,528
$100 under $200
Number of
returns
{*)
8,206
9,945
29,452
35,684
74,252
105,911
144,616
15S.329
200.656
186,245
249,266
252.060
264.068
248.912
1.294,821
952,486
573.348
673.359
263.902
52.654
9,994
1.120
344
84.090
680,764
1,200.571
3.822,028
(*)
1.297
1.547
4,152
5.034
10.757
15,566
21,535
22,436
28,761
27,260
36,639
36.886
38.342
35.797
185.001
137,360
82,929
97,761
38,587
7,693
1.459
163
50
12.152
99.055
174.925
551.002
$200 under $300
Number of
returns
(*)
3.355
11..218
28,759
46,430
44,858
77.800
69,201
105.876
99.159
101.048
107,252
103,968
92,844
88,152
424,249
185,051
78,305
53,414
4.722
221
92,721
396,894
493,264
745.984
(*>
789
2.845
7,089
11.967
11,127
19.595
17,474
26,632
25,285
25.498
26,930
25,607
23.535
22,422
105,977
46,260
19.637
13.405
1,168
56
23.354
100,114
123.992
186,508
Size of medical and dental expense deduction - continued
$300 under $400
Number of
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
54,000 under $5,000
$5,000 under $6,000
$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
S500.000 under $1,000,000 ....
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000 ,
Returns $10,000 under $15,000
Returns $15,000 or more
1,526
239
(*)
3
661
14
580
13
742
42
880
50
913
70
023
66
189
109
945
84
078
104
661
101
478
108
068
92
734
73
693
338
113
149
991
56
631
41
821
4
708
$400 under $500
Number of
returns
74,964
381.148
480.634
591,493
(*)
1,227
5,297
5,039
15,005
17,836
24,208
22,943
38,974
29,374
36,611
35,475
37,635
32.243
25.801
117,936
52.251
19.783
14.491
1.657
71
26.604
133.335
167,765
206.197
(♦)
5,315
14,694
23.175
55,171
53,859
88,582
83,947
87.276
83.802
92,727
78,911
97,373
87.476
62,266
318,562
138.219
50.962
41.708
3,994
271
101,412
397,466
418,753
553,726
661,715
•1
2
307
6
832
10
420
24
324
24
565
40
074
38
255
33
917
37
390
41
969
35
627
43
235
39
560
27
901
43
733
61
760
22
972
13
618
1
B09
$500 under $750
Number of
returns
45,204
179.200
188,293
249,018
3.980
7,180
29,777
69,718
95,152
118,567
158,116
160.888
171,619
169,921
132,759
187,354
138.758
142,741
98,728
498,276
248,442
108,776
77,342
9,598
412
205,807
779,111
700 , 340
942,872
2,641
4.440
19.376
42,679
56,667
74,560
99,616
96.823
103,037
104.644
81.044
113,784
86,199
86,664
61,245
306,973
153,626
66,258
48.401
6,003
254
125,803
478,882
428.936
581,532
$750 under $1,000
Number of
returns
1.885
1,891
11,314
40.106
82.829
85,722
95.236
79,663
101.727
120.047
107.663
103.750
70.734
75.623
88,990
269.992
143,164
66,816
55.643
6.989
355
138.025
482.395
446,760
542,985
1.598
1,622
9.785
34,398
72.668
74.140
82.671
67.852
86.667
102,322
92,178
89,464
62,435
64,776
75,271
233,332
123.645
57,988
48,377
6.177
316
120,071
415,651
364,124
469,855
Footnotes at end of table.
Individual Returns/1974 • Deductions and Exemptions 103
Table 2.6 —Returns With Medical and Dental Expenses Deduction: Size of Deduction by Size of Adjusted Gross Income— Continued
(All figures are eattmates baaed on samples - money onounts are In thousands of dollars)
Size of medical and dental expenae deduction -
continued
51,000 under $1,300
51,500 under 82,000
$2,000 under $2,500
$2,500 under
53.000
Site of adjusted gross Income
Number of
returns
Amount
Number of
returna
Amount
Number of
returna
Amount
Number of
returna
Anount
C17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
1,574,557
1.715
12,001
19,964
44.761
84.255
88.904
95.607
110.806
84.412
107.426
85,739
96.879
61.452
58.120
59.928
284.180
130.396
71,837
64,384
10.865
855
67
4
162,696
487,155
362,118
562,588
1.909.339
2,052
13,197
23,278
54,777
103,673
108,695
115,027
133,432
101,803
129,221
104,202
116,085
74,505
69.531
72.750
347.919
158.493
87.203
78,923
13,416
1,069
83
5
196,977
588,179
437,074
687,111
547,601
(*)
1,722
4,396
17.895
27.209
23.100
30.126
32.008
36.792
27.540
28.944
32.396
21.946
23.043
24.933
97.550
60.842
21,222
28,855
5,862
508
44
('l
51.890
149.566
131,262
214,883
938,378
(*)
2,919
7,499
30,623
44,717
41,177
51,769
55,357
60,983
46,423
49,079
56.083
38.375
40.387
43.464
167,336
103,713
35,945
50.209
10.191
888
75
(')
86.910
255.719
227,393
368,357
245,798
(*)
(*)
1,561
4,188
11,238
10,191
7,755
4,187
11,772
19,626
13,773
11,464
13,875
10,450
15,803
44.629
34,849
9.843
13.753
5.610
581
42
(')
17.595
53.531
65 . 365
109.307
547,336
(*)
(*)
3,467
10,082
24,966
22,541
17,598
9,230
26,085
44,157
30,896
25,062
30,884
24,122
34,247
97.766
77.943
22,098
31,061
12,431
1,313
96
(')
39,751
119,611
145.211
242.761
129,161
(•)
(♦)
1 7 , 109
6,235
5,274
6,935
12,141
11,372
6,573
9,303
4,306
4,126
(•)
2,174
18.913
9.155
7,786
12,578
3,186
393
42
14,049
42,300
20.754
52.058
354,048
SI under SI. 000
(•)
(*)
20,343
16,859
15,144
$6 000 under S' 000
18.329
33.056
31,093
17,524
25,564
$11,000 under $12,000
12,123
11,512
(*)
5.837
$15,000 under $20,000
$25 000 under $30 000
50.791
25.733
21.609
34,399
$50,000 under $100,000
$100,000 under $200,000
8,762
1,090
115
$500,000 under $1,000,000
$1 000 000 or more
39.096
Returns $5,000 under $10,000
Returns $10,000 under $15,000
115.148
57.309
142.500
Size o£ Medical and dental expense deduction -
continued
$3,000 unde
54.000
$4,000 unde
r $5,000
55.000 o
r more
Slee of adjusted gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returna
Amount
(25)
(26)
(27)
(28)
(29)
(30)
Total
118.943
(*)
CI
j 2.636
10.706
6,979
4,312
8,349
5,569
2,035
7,676
4,774
3,389
4,529
(*)
19,186
9,649
8,809
11,474
5.131
620
78
3
13.999
27.244
22.750
54.950
410,506
(*)
(•)
8,492
37,123
24,729
15.764
29.785
18.326
7.021
24.580
15.033
10,797
15,165
(*)
68,726
33,650
30,310
40,584
17,833
2.175
274
11
47.884
95.625
73,434
193.563
53.896
(♦)
(*)
4,586
7,680
1 1,430
I 7,328
1 2,843
1,638
3,402
5,270
4,092
9,841
2,837
548
64
3
12.019
11.339
4,481
26,057
235,190
(*)
(*)
20.520
31.749
6.294
32.858
12.090
7,240
15.275
23.321
18,206
42,631
12,619
2,487
287
13
51,415
49,605
19,330
114,838
135.392
(*)
(*)
1 (*)
1 8.166
1 6.154
Ij 10.984
1 6.328
1 5.182
8.890
1 (•>
6,391
7,135
(*)
9,870
10,603
6,430
18,324
12,122
3,191
779
87
15
17,145
25,709
31,067
61,471
1.340,161
(*)
(*)
(*)
62,031
55,403
85,423
56,750
37,370
38,723
(•)
64,294
73,909
(•)
78,024
129,993
83,571
179,243
138,580
54.942
17,325
2,338
509
147,342
206,679
301,614
684,526
SI. 000 under 52,000
$2,000 under 53,000
$3, 000. under 54.000
54 000 under $5 000
55,000 under 56,000
56.000 under 57,000
58 000 under S9 000
511.000 under 512.000
512 000 under 513 000
514 000 under 515 000
515 000 under $20 000
5200 000 under $500 000
51 000 000 or more
Returns under 55 000
Returns 510 000 under $15 000
Returns 515 000 or more
(*) Estimate is not shown separately because of the small number o
Mncluded in adjusted gross income class $200,000 under $500,000.
NOTE: Detail may not add to total because of rounding.
pie returns on which it was based. However, the data are included in the appropriate totals.
104
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Individual Returns/1974 • Deductions and Exemptions
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Individual Returns/1974
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Individual Returns/1974 • Deductions and Exemptions
Table 2.10 —Returns With Interest Paid Deduction: Size of DeductionI by Size of Adjusted Gross Incon
[All figures are estimates based on saniples--money amounts are in thousands of dollars]
Size of adjusted gross inconi'?
Total
$1 under SI, 000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6.000
$6,000 under $7,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14.000
$14,000 under $15.000
$15,000 under $20,000
$20,000 under $25.000
$25,000 under $30.000
$30,000 under $50,000
$50,000 under $100,000...
$100,000 under $200,000,,
$200,000 under $500,000..
$500,000 under $1,000,000
$1,000,000 or more
Interest paid dedui
Number of
returns
Size of adjusted gross income
Total
$1 under $1,000
$1,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $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
16,050
34,158
88,441
229,886
395,943
554,179
722,642
874,004
1,065,151
1,204,947
1,247,226
1,398,970
1,339,688
1,402,579
1,362,707
6,330,405
3,690,261
1,773,084
1,715,937
536,338
102,732
20,062
2,482
843
20,079
28,451
74,375
177,181
291,702
448,262
599,686
781,316
932,016
1,142,986
1,271,349
1,534,944
1,564,757
1,753,472
1,702,142
8,649,024
5,607,179
3,167,875
3,915,762
2,101,895
884,942
432,081
146,785
140,864
Size of deduction
$1 under $100
Number of
returns
11,186
18,283
47,741
36,778
77,359
57,163
84,204
84,483
54,471
69.790
70,636
50,301
41,037
188,942
139,744
66,780
79,708
21,107
4,337
996
113
437
1,128
2,257
1 ,'596
3,651
2.623
4,265
4,068
2,537
3,099
3,560
2,382
2,619
9,068
6,618
3,255
3,754
851
159
$100 under $200
Number of
returns
6,909
24,505
50,995
64,972
69,917
71,606
103,648
76,189
74,217
67,579
49,635
40,680
52.846
203,416
127,242
51,341
54,395
13,907
2,626
474
1,073
3,550
7,427
9,699
11,147
10,771
14,785
11,225
11,698
9,856
7,258
6,154
7,710
31,336
19,054
7,389
8,213
2,056
389
$200 under $300
Number of
returns
5,750
17,890
32,533
46,806
57,795
56,746
68.598
76,947
66,065
78,796
43,077
47,191
54,093
202,487
124,629
41,569
43,351
12,587
2,275
331
1,281
4,235
8,079
11,911
14,688
13,886
17,482
19,087
16,677
20,078
10,965
11,593
13,416
30,308
31,584
10,544
10,753
3,140
560
$300 under $400
Number of
returns
7,781
26,740
32,401
49,668
69,131
69,236
74,975
96,713
74,444
77,197
58,043
48,350
58,236
239,877
124,160
48,321
48,234
11,998
2,023
320
1,371
2,974
9,253
11,548
17,556
24,496
24,095
25,791
33,646
25,976
26,745
20,119
16,781
20,455
83,596
43,351
16,865
16,775
4,175
703
Size of deduction — Continued
$400 under $500
Number of
returns
22,735
29,790
35,167
36,117
67,869
61,731
76,980
75,913
69,137
67 ,040
58,444
60,312
254,656
132,632
45,154
49,476
11,884
2,007
314
10,267
13,779
15,686
16.430
30,204
27,975
35J76
34,021
31,131
30,370
26,134
27,251
114,309
59,530
20,607
22,330
5,333
902
141
$500 under $750
Number of
returns
5,801
1,914
15,311
29,198
47,913
85,042
92,458
121,181
164,581
133,659
196,665
180,221
157,469
150,175
148,066
717,644
356,333
165,081
126,758
30,169
4,693
737
71
3,366
1,300
9,861
18,357
26,517
52,652
57,242
77,205
100,272
86,021
123,146
114,195
96,417
95,052
93,508
451,671
224,053
103,955
80,350
16,753
2,930
458
45
$750 under $1,000
Number of
returns
3,121
1,640
6,237
29,577
52,453
64,527
72,539
115,895
117,879
169,346
182,829
167,674
182,151
181,854
157,908
751,883
394,677
160,660
131,104
26,594
4,245
619
2,826
1,428
5,187
26,064
45,712
56,555
62,647
101,070
101,658
149,610
159,608
164,765
158,467
159,053
137,572
638,612
343,549
139,931
114,242
25,011
3,694
540
$1,000 under $1,500
Number of
returns
1,131
5,515
20,636
30,603
47,622
86,570
137,116
163,611
203,943
263,036
241,543
297,832
326,567
364,737
331,245
.,326,480
701,974
302,272
219,763
55,956
7,844
1,191
119
1,529
6,739
25,481
37,518
59,656
106.028
164,215
199,866
251,247
322,613
297,655
367,367
402,064
450,689
411,233
1,652,947
866,756
375,339
273,796
69,495
9,696
1.481
146
$1,500 under $2,000
Number of
returns
Size of adjusted gross
Total
51 und.-r SI, 000
$1,000 under $2.000
$2,000 under $3.000
$3,000 under $4.000
$4,000 under $5.000.. . . . .
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8.000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000...
$100,000 under $200.000..
$200,000 under $500.000.,
S500.000 under SI. 000, 000
$1 ,000 ,000 or more
4,655
15,217
31,453
51,534
56,567
97,725
106,690
136,355
153,266
204,865
220,523
261,787
242,426
.,112,210
590,448
262,845
209,663
47,278
6,739
996
8,306
25,447
53,993
86,088
99,569
167,715
178,177
238,634
256,690
351,753
361,439
448,251
422,367
1,931,701
1,030,652
457,554
364,369
82,655
11,714
1,734
190
43
Size of deduction — Continued
S2,000 under S2.500
Number of
returns
653
1,238
2,405
7,590
13,810
18.058
31.219
27,566
47,058
50,657
77,632
94,889
103,604
120,187
130,112
698,561
422.578
209,914
177,314
42,512
5,870
907
93
1,463
2,755
5.315
17,028
30,089
39,960
69,523
60,481
104,288
114,234
169,734
211,763
231,114
269,191
287,006
1,546,642
947,653
472,754
399,420
95,373
13,214
2,034
206
92
$2,500 under 53,000
Number of
returns
(23)
1,210,792
1,619
3,226
5,813
8,316
10,145
6,750
16,706
14,895
27,578
34,677
29,155
49,122
49,240
341,333
258,256
167,126
143,635
36,335
5,048
746
$3,000 under $4,000
Number of
returns
4
,346
8
,458
15
,987
22
671
27
064
18
493
45
544
41
209
73
875
94
477
77
200
134
025
134
196
921
456
706
475
459
797
395
758
99
922
13
893
2
052
215
4,632
2,164
4,669
4,611
10,510
10,869
14,081
12,407
27,797
19,526
18,363
24,335
201,291
214,163
157,502
207,016
60,077
8,844
1,264
134
15,034
7,254
16,372
15,436
35,957
36,137
48,072
40,700
93,743
64,769
64,009
80,352
678,012
727,760
537,799
715,961
208,085
30,713
4,414
462
124
$4,000 under $5,000
Number of
returns
(*) Estimate is not shown separately because of the small number of sample returns on which it was based. However
NOTE: Detail may not add to total because of rounding.
(•)
(*)
3,069
6,503
1,437
6,408
5,556
4,997
4,691
3,749
6,605
44,666
62,303
48,782
99,325
43,225
6,695
1,072
102
1,561,125
<*)
(*)
28,509
6,102
27,500
23,958
21,901
21,137
16,783
37,530
197,994
275,531
215,692
440,593
193,663
30,030
4,821
456
168
$5,000 or more
Number of
returns
532
497
549
63
1.004
1,142
3,327
1,643
2,832
1,198
4,420
3,519
7,571
7,639
4,224
44,739
41,102
45,737
124,169
120,709
39,466
10,115
1,441
515
3,414
3,596
5,259
1,677
6,302
7,538
24,186
10,439
18,293
11,289
35,072
24,071
57,878
53,375
26,927
321,372
324,591
346,374
1,069,446
1,293,383
766,345
414,108
144,956
140,272
the data are included in the appropriate totals.
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114
Individual Returns/1974 • Deductions and Exemptions
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as a: B
Individual Returns/1974 • Deductions and Exemptions
115
1 ? s
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Individual Returns/1974 • Deductions and Exemptions
Cf 00 r^ c-i rHo^c^r^#-# o^r-
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,„ OOOO 333
Individual Returns/ 1974 • Deductions and Exemptions
Table 2.15— Exemptions by Type and Marital Status
[All figures aro esdiucea based on sainplea)
117
Type of exemption
Percent
of all
returns
Joint returns o£
husbands and wlvee
Percent
of all
returns
Separate returns of huabands and wives
Percent
of all
returns
Spouae filing
Spouse not filing
Percent
of all
returns
Number of returns
Total returns
Returns vlth exemptions for--
Age 6S or over
Blindness
Dependents
Returns with exemptions for other than age or
blindness, total
One
Two
Three. ,
Four
Five
Six or tnore
Number of exemptions
Total exemptions
Taxpayers' exemptions, total
Taxpayer (and spouse)
Age 65 or over k
Blindness
Dependents' exemptions
Other than age or blindness, total ,
One : ,
Two:
Taxpayer (and spouse ) ,
Dependents
Three:
Taxpayer (and spouse)
Dependents , ,
Four:
Taxpayer (and spouse)
Dependents
Five:
Taxpayer (and spouse)
Dependents
Six or more:
Taxpayer (and spouse)
Dependents
7,371,12^1
136,800
34,964,032
83,340,190
32,740,480
18,877,535
10,903,193
10,233,277
5,768,464
4,817,241
215,051,059
137,465,990
127,743,912
9,583,237
138,841
77,585,069
205,328,981
32,740,480
34,513,213
3,241.857
20,093,221
12,616,358
19,767,384
21,165,724
11,217,008
17,625,312
9,412,606
22,935,818
100.
«. 226,527
100.0
'.,319,849
100.0
80,762
100.0
29,641,462
100.0
44,226,527
100.0
(*)
100.0
15,582,782
100.0
9,151,240
100.0
9,494,350
100.0
5,431,151
100.0
4,564,721
53.1
2,355,106
58.6
97,403
59.0
(*)
81.9
953,005
53.1
2,355,106
(*)
1,349,205
82.5
425,829
83.9
296,392
92.8
131,313
94.2
67,028
94.8
85,339
2.8
2,175,628
1.3
92,553
(*)
2.7
826,423
2.8
2,175,628
4.1
1,349,205
2.3
372,933
2.7
257,604
1.3
91,556
1.2
49,635
1.8
54,695
1.3
4,850
2.4
126,582
2.6
179,478
4.1
.
2.0
52,896
2.4
38,788
0.9
39,757
0.9
17,393
1.1
30,644
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.
100.0
100.
100.0
100.0
100.0
100.0
100.0
161,049,704
95,064,072
88,450,771
6,530,498
82,803
65,985,632
154.436.403
(*)
16,302,480
9,151,240
18,988,700
18,988,700
10,862,302
16,293,453
9,129,442
21,552,239
74.9
4
,632,081
69.2
2
,636,485
69.2
2
,534,584
68.1
98,867
59.6
<*)
85.0
1
,995,596
75.2
4
530,180
(*)
1
349,205
90.3
478,725
-
372,933
91.1
335,180
72.5
553,996
96.1
171,070
89.7
354,182
96.8
84,421
92.4
250,719
97.0
115,983
94.0
463.766
1.9
2.0
1.0
2.2
4.1
1.4
11.5
1.7
4.4
0.9
1.7
0.8
1.4
1.2
2.0
3,941,870
2,271,215
2,175,628
92,553
(*)
1.670,655
3,846,283
1,349,205
372,933
372,933
257.604
515,208
91,556
274,668
49,635
198,540
54,695
309,306
1.9
4.1
1.3
4.1
0.5
1.3
0.4
1.1
0.6
1.3
365,270
358,956
6,314
324,941
683,897
77.576
33,788
79,514
79,514
34,786
52,179
61,286
154,460
O.l
0.4
0.3
0.4
0.4
0.3
0.6
0.3
0.3
0.1
0.4
0.3
0.4
0.3
0.4
0.4
0.3
0.3
0.7
0.7
Type of exemptloi
Returns of heads of households
Percent
of all
returns
Maintaining household
for dependents
Percent
of all
returns
Maintaining household
for others
Returns of
surviving spouses
Returns of single
persons not heads
of households or
surviving spouses
Percent
of all
returns
Percent
of all
returns
Percent
of all
returns
Number of returns
Total returns.
Returns with exemptions for-'
Age 65 or over
Blindness
Dependents
Returns with exemptions for other than age or
blindness, total
One
Two
Three
Four
Five
Six or more. .
Number of exemptions
Total exemptions.
Taxpayers ' exempt Ions , total .
Taxpayer (and spouse)
Age 65 or over
Blindness
Dependents' exemptions.
Other than age or blindness, total.
One :
Two:
Taxpayer (and spouse)
Dependents.. , ... ,
Three :
Taxpayer (and spouse)
Dependents
Four:
Taxpayer (and spouse)
Dependents..
Five:
Taxpayer (and spouse)
Dependents
Six or more;
Taxpayer (and spouse)
Dependents
(14)
130,057
(*)
3,823,069
4.687,819
864.750
2.032,330
1,025,441
440,766
198,502
126,030
,819,968
,687,819
130,057
(*)
.,579,335
864,750
:, 032, 330
:, 032, 330
,,025,441
:, 050, 882
440,766
,322,298
198.502
794,008
126,030
691,998
5.6
3,823,069
1.8
60,609
(*)
10.9
3,823,069
5.6
3.823.069
2.6
-
10.8
2,032,330
9.4
1,025,441
4.3
440,766
3.4
198,502
2.6
126,030
0.8
69,448
(*)
(♦)
10.9
-
4.6
864,750
-
864,750
10.8
-
9.4
-
4.3
-
3.4
-
2.6
-
1.0
2.6
5.4
10,775,405
3.5
3,883,889
3.7
3,823,069
1.4
60,609
)
(*)
8.9
6,891,516
5.6
10,714,585
2.6
5.9
2,032,330
62.7
2,032,330
5.1
1,025,441
16.3
2,050,882
2.2
440,766
6.2
1,322,298
1.8
198,502
4.5
794,008
1.3
126,030
3.0
691,998
2.8
3.0
0.6
8.9
5.2
5.9
62.7
5.1
16.3
2.2
6.2
1.8
4.5
1.3
3.0
936,079
936,079
864,750
69,448
(*)
864,750
864,750
0.7
0.7
0.7
213,520
213,520
35,156
95,190
47,281
23,574
4,927
7,392
237,071
213,520
23,551
0.3
31,857,218
0.3
2,800,264
-
50,912
0.5
1,368,132
0.3
31,857,218
0.1
30,489,086
0.5
741,404
0.4
382,839
0.2
143,274
0.1
66,856
0.2
33,759
0.4
534.210
2.6
35,156
_
95,190
-
95,190
_
47,281
-
94,562
_
23,574
-
70,722
.
4,927
-
19,708
.
7,392
-
40,508
0.3
37
,100,029
0.2
0.2
0.2
34
31
2
708,394
857,218
800,264
50,912
0.4
2
391,635
0.3
34
248,853
O.l
30
489,086
0.3
2.9
741,404
741,404
0.2
0.7
382,839
765,678
0.1
0.3
143,274
429,822
0.1
66,856
267 ,424
0.1
0.2
33,759
187,307
38.0
37.2
3.9
38.2
93.1
3.9
3.5
1.4
1.2
0.7
17.3
25.2
24.9
29.2
36.7
3.1
16.7
93.1
2.1
22.9
1.9
6.1
0.7
2.0
0.6
1.5
0.4
o.g
(*) Estimate Is not shown separately because of the small number of
'Less than 0.05 percent.
NOTE: Detail may not add to total because of rounding.
sample returns on tAich it was based. However, the data are lacludad in the appropriate totals.
Section 3
Tax Computation
and
Tax Rates
Contents
Introduction, 119
Income subject to tax, 120
Regular methiod of tax computation, 121
Alternative tax computation, 121
Maximum tax computation, 121
Income averaging, 121
Additional tax for tax preferences
(minimum tax), 122
Special income averaging, 122
Tax rates, 122
Overpayment and tax due, 123
Tax rebate, 125
Text tables
3A All returns: selected income tax
items by type of tax computation, 120
3B Returns with tax due; tax due by size,
122
3C Returns with tax overpayment: tax
overpayment by size, 125
3D All returns and returns completed by
other than taxpayers: number of re-
turns by types of tax computation, 125
Charts
3A Number of returns and amount of total
income tax, percent distribution by
size of adjusted gross income, 120
Basic tables
3.1 Returns with income subject to tax:
adjusted gross income, deductions,
exemptions, taxable income, and tax
items by size of adjusted gross in-
come and by type of tax computa-
tion, 126
3.2 Income, tax, and tax savings of tax-
payers computing a tax from special
income averaging by size of adjusted
gross income, 129
3.3 Income, tax, and tax savings of tax-
payers using the standard income
averaging tax computation, by size of
adjusted gross income, 130
3.4 Income, tax, and tax savings of re-
turns with maximum tax on earned
income by size of adjusted gross
income, 131
3.5 Income, tax. and tax savings of tax-
payers using alternative tax compu-
tation only, by size of adjusted gross
income, 132
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, 133
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,
135
3.8 All returns: adjusted gross income
and total income tax by size of ad-
justed gross income and total income
tax, 137
3.9 All returns: total income tax as a
percent of adjusted gross income,
selected items by size of adjusted
gross income, 142
3.10 Returns with income tax before
credits: tax and credits by size of
adjusted gross income, 148
3.11 Returns with salaries and wages from
Form W-2: salaries and wages and
social security taxes, by size of ad-
justed gross income and sex, 149
3.12 Returns with additional tax for tax
preferences: selected income and
tax items by size of adjusted gross
income, 152
3.13 All returns: tax liability and taxpay-
ments by size of adjusted gross in-
come, 153
3.14 Returns with tax overpayment: type
of taxpayment by size of adjusted
gross income, 155
3.15 Returns with tax due at time of fil-
ing: type of taxpayment by size of
adjusted gross income, 158
3.16 All returns: tax subject to rebate,
rebate, and se'ected tax items before
and after rebate, by size of adjusted
gross income, 160
3.17 Returns with income tax rebate by
size of rebate and by marital status.
161
3.18 Income subject to tax and tax, clas-
sified by both the marginal rate and
each rate at which tax was com-
puted, 163
Introduction
The taxpayer in determining the 1974
total tax liability had to take account of
several factors. These included:
(1) income subject to tax, generally
adjusted gross income minus personal de-
ductions 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, the tax from
recomputing prior-year Work Incentive
(WIN) credit, and any other taxes, all of
which increased the total tax liability. (See
also the "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 mari-
tal status. From th's sum, statutory credits,
such as the retirement income credit, the
foreign tax credit, and the investment
credit, were subtracted to obtain income
tax after credits. A return was classified as
taxab'e based on "total income tax" which
was the sum of income tax after credits
and the additional tax for tax preferences.
(Self-employment tax, uncollected social
security taxes on tip income, tax from re-
computing 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 cur-
rent year's income. Any other taxes were
also excluded since they were unidenti-
fied.) See chart 3A for a distribution of
number of returns and amount of tax by
size of adjusted gross income.
Tax liability arose from seven different
sources, the two components of total in-
come tax explained above, the four other
specified taxes, namely, the self-employ-
ment tax, the tax from recomputing prior-
year investment credit, the tax from re-
computing prior-year WIN credit, and the
uncollected social security tax on tips, and
any "other" taxes (such as the tax on
accumulation distribution of trusts). The
self-employment tax was assessed on the
119
120
Individual Returns/1 974 • Tax Computation and Tax Rates
Chart 3A
Number of returns and amount of total income tax,
percent distribution by size of adjusted gross income
40
Porcortt of returns
30 20 10
Size of
adjusted
gross
income
Under $5,000
$5,000 under
$10,000
$10,000 under
$15,000
$16,000 under
$20,000
$20,000 under
$30X>00
$30,000
or more
Percent of total income tax
10 20 30
40
Table 3A.— All Returns: Selected Income Tax Items by Type of Tax Computation
r in thousands ot dollars]
Type of tax computation^
Returns with no tax computation
Returns with regular tax computation only.
Returns with Income averaging tax romputat
Returns with nixlmuni and regular tax compi
Returns wlrh maxlnuoi and alternative tax i
tation. .
ubject
lubje,
: computation t
Uy..
Returns with, alternati
Returns with no Income
Incoine averaging.....
Returns with both income
averaging
Returns with no income tax before credits, but with additional
tax for tax preferences
Returns with additional tax for tax preferences, and income ta;
rom special
and tax from special Income
before credits. .
Kumber of
returns
83.340.190
15.628,377
64.768,863
2,745,024
115.338
33,241
43,076
(*)
21.801
3,981
14,561
AdJ
gross
income
less
deficit
ed
(2)
905,523,261
22.183,629
770.055,414
89,146,132
13.652.339
4.669.673
5,877.684
(*)
540,881
-69.069
2,801.414
Income
subject to
Lujsp-suin
dletrlbutlons
not Included
In adjusted
grosG income
569,631.738
484,410,818
65,367,876
11.310,706
3.894,638
Type of tax computatic
All returns,.
Returns with no tax computation
Returns with regular tax computation only ,
Returns with Income averaging tax computation
Returns with maximum and regular tax computation.,..
Returns with maximum and alternative tax computatioi
: computation only
!ct to tax. but with tax from
; and tax from
Returns with alternative ta
Returns with no Income subj'
special Income averaging ,
Returns with both Income subject to
special income averaging
Returns with no Income tax before credit:
additional tax for tax preferences
Returns with additional tax for tax preferences, and income
tax before credits
but with
64.407.970
2.726.320
115,291
33,211
43.069
(*)
21,801
13,922
123,'.64.S26
96,346.395
18.217.241
4.870.981
1.771.834
2.257.545
(4)
55,802
24.592
2.577
Additional I
4,850
9.236
(*)
<*)
442
(•)
(*)
3,981
14,561
43.846
60.384
CI
(*)
4.917
(*)
(*)
33.327
109.247
(•) Estimate is not shown separately 'because of the small number of r
in the^approprlate totals.
Prior year delinquent returns are included In the type of tax computa
NOTE: Detail may not add to total because of rounding.
125.076.545
97,255.204
18.796.006
4,943.535
1.795,667
Tax from special
income averaging
16,357
5,061
(•)
(11)
2.845
(*)
(*)
2.315
;tums on which it was based. However, the data are included
ion applicable, 'Excluding tax from special income averaging.
first $13,200 of "self-employment Income"
(see "Self-employment Tax" in section 6)
at the rate of 7.9 percent in order to fi-
nance social security benefits. Prior-year
investment credit was subject to recapture
when the property on which the credit had
been taken was disposed of before the
expiration of the useful life originally used
In the computation of the credit. Prior-year
Work Incentive credit was subject to re-
capture if the employer, without cause,
terminated the employment of the WIN
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 repcr'able on an emolovee's re'urn.
The sum of all six specified taxes plus any
other taxes is shown as "total tax liability"
in the tabulations. (See "Other Taxes" in
section 6, Explanation of Classifications
and Terms.)
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 com-
putation involved applying a graduated set
of rates to this amount. However, a small
number of taxpayers found it advantageous
to use the "alternative tax" method of
computation when they had sufficiently
large taxable income, some of which was
from net long-term capital gains. The
alternative tax involved the application of
a special capital gains rate usually to the
first $25,000 ($12,500 for married persons
filing separately) of the taxable half of net
long-term capital gains in excess of short-
term capital losses, with regular rates
applied to the remaining "taxable Income"
(a combined amount comprising the re-
mainder of taxable capital gains and in-
come from all other sources, less deduc-
tions). Income subject to tax on these "al-
ternative tax returns" was equal to the
larger of taxable income or one-half of
the taxpayer's net long-term capital gains
in excess of short-term capital losses.
Under the "maximum tax" computation,
a method introduced in 1971, the amount
computed as income subject to tax was
not affected, i.e., it still equalled adjusted
gross income less personal deductions and
exemptions. However, a portion of this
income subject to tax was taxed, not at
the graduated rates within the applicable
tax rate schedule, but at a special 50 per-
cent rate. The "Maximum Tax Computa-
tion" is discussed in more detail below.
Income subject to tax for returns with
the standard "income averaging" method
of tax computation required special com-
putations for the statistics, since this
method did not, strictly speaking, involve
Individual Returns/1 974 • Tax Computation and Tax Rates
121
a direct application of a set of tax rates
to an amount of income subject to tax.
Witti the standard income averaging
method, tax was applied to (and a tax
savings derived from) the end result of a
complex set of computations w/hich de-
termined an "average" of the taxpayer's
current-year and prior-year incomes.
Because the actual income subject to
tax under the income averaging method
was not the same as taxable income (ad-
justed gross income minus deductions and
exemptions) and was not available from
the tax return, it was computed for the
statistics in order to "fit" the returns into
the marginal tax rate table (table 3.18).
The computation used for the statistics
started with the actual income tax before
credits and worl<ed backward from it to
derive an amount for income subject to
tax. In other words, income subject to tax
was defined as the amount of "taxable in-
come" which would have produced the
same tax had the regular tax computation
method been used (see "Income Aver-
aging," discussed in this section).
Table 3A provides a summary of the
types of tax computation used by tax-
payers. Of the $569.6 billion of income
subject to tax reported for 1974, all but
$85.2 billion was reported on returns with
the "regular" method of tax computation.
The ordinary income portion of lump-
sum distributions from qualified retirement
plans which were taxed under the special
income averaging method and tax prefer-
ence income (taxed under the "minimum
tax" provisions of the law) were not in-
cluded in the statistics for income subject
to tax because these two types of income
were excluded from adjusted gross income
and, therefore, from taxable income. See
also section 6. Explanation of Classifica-
tions and Terms.
Regular Method of Tax
Computation
The "regular" method of tax computa-
tion consisted of applying one of four sets
of graduated tax rates to brackets of "tax-
able income." These tax rates were speci-
fied in the "tax rate schedule" and in-
corporated into the "tax tables." The set
of rates used depended upon the taxpay-
er's marital status. For 1974, the regular
method of tax computation was the sole
method used on 64.8 million returns (see
tables 3A and 3.1),
Alternative Tax Computation
A taxpayer with large amounts of lax-
able income which included long-term
capital gains could elect the alternative tax
computation which limited to 50 percent
the tax on the first $25,000 (first $12,500
for married persons filing separately) of
the taxable half of the excess of net long-
term gain over net short-term capital loss,
(Because the alternative tax was computed
at no less than 50 percent, the computation
was advantageous only to taxpayers whose
taxable income was large enough to be
taxed at rates higher than 50 percent
under the regular tax computation meth-
od,) Amounts in excess of this $25,000
($12,500) base were taxed at the regular
rates. An exception was made for amounts
realized under contract and corporate
liquidation plans initiated before October
9, 1969, shown in the tabulations as "long-
term gains from certain binding contracts,
distributions, and 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 ($12,500), none of
the taxpayer's remaining capital gains
were eligible for the 50 percent capital
gains rate (see also "Alternative Tax" in
the "Explanation 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 includ-
ing tax savings due to the alternative tax.
Maximum Tax Computation
The Tax Reform Act of 1969 contained
a provision, effective beginning with 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 applying a maximum tax rate
of 50 percent to income from earnings
(including wages, salaries, and other
amounts received as compensation for
personal services actually rendered), in
contrast to the top rate of 70 percent
which applied to other types of income.
Table 3,6 shows the computation of the
maximum tax while table 3,4 shows se-
lected characteristics of returns 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 consisted
of amounts received as compensation for
personal service actually rendered — such
as salaries, wages, commissions, and gains
from sa'es of property created by the tax-
payer — less certain expenses allocable to
that income. "Earned taxable income" was
obtained by multiplying taxable income by
the ratio of earned net income to adjusted
gross income. The result (limited to the
amount of taxable income) was reduced
by the "tax preference offset," which was
the greater of (a) "tax preferences" for
1974 in excess of $30,000 or (b) the aver-
age of the tax preferences in excess of
$30,000 for 1974 and the 3 preceding tax
years (see "Additional Tax for Tax Prefer-
ences" discussed in this section for the
definition 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 advan-
tages 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 tax-
able 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 taxable income was used
in place of the amount reported by the
taxpayer. The difference between the tax-
payer's earned taxable income and the
effective amount is shown in the statistics
as the "capital gains offset."
That part of taxable income which was
not earned taxable income was "other lax-
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 the capital gains
rate," occurred whenever the taxpayer
elected a combination of the maximum
tax with the alternative tax. 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 ($12,500) of
the taxable half of excess net long-term
capital gain over net short-term capital
loss.
Income Averaging
If a taxpayer's taxable income for 1974
exceeded the average taxable income for
the period 1970-73 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-
122
Individual Returns/1974 • Tax Computation and Tax Rates
fifth of such income. Taxpayers choosing
the income averaging tax computation
were not eligible for the special rates
applicable to long-term capital gains under
the alternative computation or to earned
income under the maximum tax compu-
tation.
Table 3.3 compares the tax liability of
persons using the income averaging com-
putation to the amounts they would have
incurred had they used the regular com-
putation.
Additional Tax for Tax
Preferences (Minimum Tax)
First introduced for 1970, the purpose
of the additional tax was to mal<e possible
the taxation, to some extent, of selected
income and deduction items afforded spe-
cial tax treatment, described by law as
"tax preferences." The major tax prefer-
ence item subject to this so-called "mini-
mum tax" was capital gains (the net long-
term capital gains in excess of net short-
term capital losses); since one-half of
this amount was excluded from an indi-
vidual's adjusted gross income, the ex-
cluded half was subject to the minimum
tax.
The tax was equal to 10 percent of the
amount by which the total tax preference
items exceeded the sum of the $30,000
exclusion amount ($15,000 for a married
person filing separately) and the taxpayer's
income tax liability for the year. For the
purpose of this tax, a taxpayer's income
tax liability consisted of the sum of "in-
come tax after credits," tax from recom-
puting prior-year investment credit, tax
from recomputing prior-year WIN credit,
and "tax carryover" from prior years. A
tax carryover consisted of the amount
by which the tax liability exceeded tax
preferences less exclusion 'n previous
years. This excess tax was carried to the
next year and then to successive tax years
until consumed or until the 7-year carry-
forward period expired. Any minimum tax
computed by the taxpayer could be re-
duced by the amount of "unused" retire-
ment income and political contributions
credits; unused referred to amounts which
could not be applied against (that is, ex-
ceeded) income tax before credits.
It was possible to defer all or part of
the additional tax if the taxpayer incurred
a business "net operating loss" which
could be carried forward to a later year.
The amount of the deferral was the lesser
of the additional tax for the loss year or
10 percent of the loss remaining to be
carried forward.
Table 3.12 indicates that 19,000 returns
showed a liability for the additional tax,
which totaled $143 million. Of these re-
turns, 5,000, accounting for $42 million of
tax, showed no income tax after credits
and would otherwise have been nontax-
able.
Special Income Averaging
Under the rules established by the Em-
ployee Retirement Income Security Act
of 1974, employees and se!f-employed
individuals, or their beneficiaries, could
elect to use a special 10-year income
averaging tax computation method on
lump-sum distributions received from
qualified pension or retirement plans. As
was explained in section 1, the amount
of the distribution subject to this tax was
excluded from the taxpayer's adjusted
gross income, although the tax computed
under this method was added to any tax
computed on regular taxable income and
was included in income tax before credits.
Prior to the enactment of this law, the
taxable amount of the distribution was in-
cluded in the taxpayer's adjusted gross
income and a special income averaging
method was applied to the full amount of
taxable income, involving only one compu-
tation to arrive at income tax before
credits. This earlier special averaging
method did not allow the taxpayer to take
advantage of the alternative or maximum
tax computations, if applicable, as was
possible under the new law.
The taxable portion of the lump-sum
distribution, the amount in excess of the
employee's contribution and net unrealized
appreciation of employer securities, was
allocated between long-term capital gain
and ordinary income based on the em-
ployee's number of years of participation
in the plan before 1974 and after 1973.
The portion allocated to ordinary income
was equal to the taxable portion of the
lump-sum distribution times the number
of years of participation after 1973 divided
by the total number of the employee's
years of participation. The capital gains
portion was the difference between the
taxable and ordinary income portions of
the lump-sum distribution.
To use the special income averaging
rules, the taxpayer first subtracted the
minimum distribution allowance from the
taxable portion of the lump-sum distribu-
tion. The allowance was one-half of the
first $20,000 of the taxable portion re-
duced by 20 percent of the amount in
excess of $20,000. A tax was then com-
puted on one-tenth of the difference thus
obtained, using the tax rates for single
persons. This tax was then multiplied by
ten times the number of the taxpayer's
calendar years of participation in the plan
after 1973 and divided by the total num-
ber of years of participation.
Tax Rates
A tax rate is the percentage used to
denote the rate at which all or a portion
of an individual's income was taxed. More
precisely, a tax rate shows the relation-
ship between income tax before credits
and income subject to tax. Table 3.18
classifies returns in two ways: in columns
10 to 12, a return is classified by each
rate at which the income was taxed; in
Table 3B.-Returns vtrith Tax Due: Tax Due by Size
[All figures are oaclmaCes based on ssjvples - money amounta are In thousands of dollai
Slie of tax due
Humber
of
Total
tax
liability
To-Ul tax
due at time
of filing
Tax »1
Hunter of
retume
ttiheld
A.-T10UTlt
Estljuatea t
Number of
returns
■ax payments
All other U
thiT.ber Df
IX payments^
A.TOUI.t
Tax r
HuKber if
returns
bate
AitcuEt
CD
(2)
(3)
(4)
(5>
W
(7)
C8)
C9)
CIO)
CU)
15.433.713
1.253,871
1,181,738
1.019.961
904,818
781,862
694,907
1.168.408
1.732.745
1.113.907
327,364
1.960,727
830,553
1.942.652
50.354.612
1,648,469
1,588.146
1,329.967
1,304.032
1.165,506
1,093.352
1,895.688
3,307.421
2,425,461
2.039.072
5,963,052
3.372,892
23.121.554
14.821,785
15.186
43.546
63.281
78.674
87.676
95,022
205.553
425.904
385,808
367.845
1.378.012
1.013.763
10,661,515
9,462.127
917.023
786,001
667.383
578,622
505.466
441,949
694.582
1,112.034
719.915
518.217
1.181.945
423.663
915,327
82.782,121
1,455,573
1,364,714
1,127,396
1,053,402
914,393
850,308
1.38ii.511
2,365.956
1,622.954
1.236.495
3,071,027
1.329.234
5,006,158
4.082.841
196,063
210,354
170,003
190,607
146,548
139,059
286,335
376,073
265.414
233.155
662.659
345.102
857,469
12.165,128
160,963
172,617
132,800
162,433
159,849
144,079
292.703
498,218
401.883
421.649
1,463,047
1.000,465
7,154,022
1.329.734
39.785
51.356
48,475
56,076
30,206
23.768
69.446
107,899
84,936
53,792
204,180
100,579
459,236
485,575
16,747
7.069
6.490
9,522
3,588
3,943
12,920
17.343
14,817
12,883
50,965
29,428
299,860
14.544,374
1.215.156
1,093.394
907,653
796.527
710.658
616.693
1,080.595
1,612,798
1.044,662
797,515
1.897.731
626,098
1,942,694
1.870,964
135.629
129.950
110.688
104.189
92.733
83.183
141.343
215,229
141,049
106,896
252,601
110.103
247.171
c
J
•
a
«a
t
Ir
Ir
The lum of Incooie tax After credits plus self-enplo
prlor-yesT WIN credit, and all other taxes.
'Comprised of tax paid with Form 4868, plus total ot
NOTE: Detail may not add to total because of roundl
nnent tax, tax f
er payments.
ocn lecompuClng
prior-year inv
stment credit, a
ddlCional tax f
or tax prefers
ces, social se
curity taxes on
tip incooe, an
d tax from recoi
sputlng
;■
If
11
Individual Returns/1 974 • Tax Computation and Tax Rates
123
Five examples
of returns with
different
methods of tax
computation
Example 1— Joint Return with Income
Subject to Tax at Regular
Rates Only
Cerivalluii of Income outjecl to I^:
^120,000 - Adjusted fross income
-3,500 - Itemised deductions
-1,300 - Exempticma
$115,000 - Income subject to tax
DeriyatloD of Regular Tax:
1st $1,000 taxed at 1-vr. $140
ini $1,000 taxed at ISt $1?0
etc. . ,
Next $12,000 taxed at 60E. $7,200
Bal, $15,000 taxed at 63C $9,300
$115,000 Income tax before credits $5i,480
Total credits -4,000
Income tax after credits $50,480
Example 2— Joint Return wrth Income
Suftiject to Tax at Regular and
Alternative Rates
LerivatiOD of Income J^itject to Tax;
$120,000 - Adjusted gross Income (including l/2
excess net lon^-tenn capital gain of
$55,000)
-3,500 - Itemized dediKitions
-1,500 - Exemptions
$115,000 - Income subject to tax
$60,000 - Ordinary income taxed at regular rates
$25,000 - Capital gains taxed at 50!. rate
$30,000 - Capital gains taxed at regular rates
Dgrivatlon of Regular Tax on $60,000 Ordinary Income:
Ist $1 ,000 taxed at lAX. $1-0
2nd $1,000 taxed at 15t. $l?n
etc. . .
Next $3,000 taxed at 5CSc $4,O00
Bal. $8,000 taxed at 531 $4 , 240
$60,000 $22,300
Derivation of T^x on $55,000 of Capital Gains:
l3t $25,000 taxed at SOt rate $12,500
Next $3,000 taxed at 5^ rate $1,740
Next $12,000 taxed at 6Qt rate $7,200
Bal. $15,000 taxed at r.2tL rate $9,300
$55,000 $30,740
Derivation of Income Tax;
Regular tax $22,300
Alternative tax $12,500
Regular tax co 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
Dcrivatiun of income Subject to Tax:
$96,000 - Earned net income
(in this example, salaries and
wages. See text on Maximum
Tax Coniputatlon)
$24,000 - Interest
$120,000 - Adjusted grxws Income
-3,500 - Itemized deductions
-1,500 - Exemptions
$115,000 - Total Income subject to tax
$92,rx>0 - Earned taxable Income
($96,000 ,. ^.
$120!000 "" »"^000
See text on Maximum Tax
Computation)
$52,000 - Earned taxable Income taxed at regular
rates
$40,000 - Earned taxable income taxed at maximum
rate
$23,000 - Other taxable income taited 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 15t $150
e tc . . .
Next $4,000 taxed at 43t- $1,920
Bal. $8,000 taxed at 5(£, $4.00'-J
$52,000 regular Ux llfi.OoO
Derivation of Tax at Maximum Rate on $40,000 of Earned
Taxable Iticome :
$40,003 taxed at 5C& rate $20,000
Derivation of Regular Tax on $23,000 of Other Taxable
Inccine :
1st $8,000 taxed at eCC* rate $^,e00
Next $15,000 taxed at 62t rate $9,300
$14,100
Derivation of Income Tax;
Regular tax on earned taxable income $13,060
Tax at maximum rate $20,000
Regular Lax on other taxable income $14^100
Income tax before credits $52,160
Total credl ts -$4,000
Income 'ax after credits $i*l,160
Example 4— Joint Return with Regular
Tax, Maximum Tax and AHemative Tax
Derivsir^i.on of Income Jl'dtjeiit to Tax;
$90,000 - Earaed net income
(in this example, salaries and
wages. See text on Kfaximum
T^ax Computation)
$30,000 - 1/2 excess net long-tenn capital
gain
$120,000 - Adjusted gross Income
-3,500 - Itemised deductions
-1,500 - Exemptions
$115,000 ■
$86,250 ■
$28,750 - Capital gajna Income
$25,000 - Capital gains taxed at 501 rale
$3,750 - 'Capital gains taxed at regular raten
Derivation of Retnilar Tax on $52.000 of Earned raxable
Income :
1st $1,000 taxed at 14t. 1140
2nd $1,000 taxed at 151. $150
etc . . .
Next $4,000 taxed at 43t. $1,920
Bal. $e,000 taxed at 5Cfc. $4,000
$52,00-0 Regular tax $18,060
Derivation of Tax at Ifexiroum Rate on $34,250 of Earned
Taxable Income:
$34,250 taxed at 5C^ rate $17,125
Derivation of Tax on Capital Gains ;
Ist $25,000 taxed at 5CK. rate $12,300
Bal. $3,750 taxed at 63E. rate $2,325
$28.750 $14,825
Derivation of Income Tax:
Regular tax on earned taxable income $18,060
Tfix at maximum rate $17,125
Alternative tax $12,500
Regular tax on capital gains $2,325
Income tax before credits $50,010
Total credits -$4,000
Incotne tax after credits $46,010
Example 5— Joint Retum with Income
Averaging
Derivation of Income Subject to Tax;
$120,000 - Adjusted gross income
-3,500 - Itemized deductions
-1,500 - Exemptions
$115,000 - 1974 income subject to tax before ineorae
averaging
$100,000 - 1974 income subject to tax after income
averaging
Derivation of Regular Tax on $100,000 of iDConie Subject
To Tax After Income Averaging:
1st 1,000 taxed at IC $140
2nd 1,000 taxed at 1^ $150
etc . . .
Next 8,000 taxed at 5(& $4,000
Next 12,000 taxed at 53t. $6,360
Next 12,000 Uxed at 5St. $6,600
N^xt 12,000 taxed at 5SL $6,960
iial. 12,000 taxed at 6(%. $7,200
Income tax before credits $45,180
Total credits -4,000
Incouie tax after credits $41,180
Total incoint- subject to tax
Earned taxable income
( $90,000 .
$i2o;ooo * »"5,000
See text on fcbximun Tax
Computation]
$52,000 - Earned taxable income taxed at
regular rates
$34,250 - Earned taxable irwome taxed at
iiBxliinjiTi rate
columns 1 to 9, however, it is classified
solely by the highest (or marginal) rate at
which the income was taxed. The ex-
amples on pages 123 to 124 illustrate how
various types of returns were "taxed" in
the marginal tax rate table (table 3.18).
In examples 1 and 5, income is taxed at
each rate up through the marginal rate.
In examples 2, 3, and 4, which depict
returns with alternative, maximum, and
alternative-maximum tax computations,
there are intermediate 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 alter-
native 50 percent rate on capital gains.
Overpayment and Tax Due
Tables 3B and 3C classify taxpayers by
whether they ended the tax year with an
amount of tax due or tax overpayment at
the time of filing and by the size of their
tax due or overpayment. Tables 3.14 and
3.15 show the type of tax payment by
size of adjusted gross income classified
by whether the taxpayer had a tax over-
payment or a tax due. Excluded from the
tables were returns with neither a tax
due nor a tax overpayment. Generally,
these were returns with low incomes, no
tax liability, and no income tax withheld.
124
Individual Returns/1 974 • Tax Computation and Tax Rates
Illustrations
showin
g how
the five example returns
are presented in
table 3.18
III
., .....
..r.. i; I
v/hich tax vr.-
. ..: .....i
' -i i 1
(lijilar3)
- , ,. ;■:. :,! j:-
ret.iUTi,.-
■-:•>: J at,
/nllirs)
W^
(;oIl ir^'l
.'r.j;v
.,M-™...:.
i;fr-n>? rated
■-\t. rate
( Dollars)
u)
;.:)
1 .-.)
'.-'•
■■' )
(7)
li)
(;■)
U'j)
,11)
(12)
Example 1.-
-Data Reported on
Joint Return Wittn Income Subject to Tax at Regul
ar Rates Only
Talnl.
1
5^s— '
11" ,L.M
?J«
11 ,..MU
-;^^
Kjl
"ij.i
V
1
1
1
115,000
1,000
1,000
L-Ar— '
54 -480
TSS
My
^?i
^r-
^r—
i 11. .
_r\5
-Ai
V
1
1
1
1
1
1
r— "V 1
8,000
12,000
12,000
1J,000
12,000
15,000
^ "^
7 200
•j2 peiMen'-
9.300
Example 2. —Data Reported on Joint Return With I ncome Subject to Tax at Regular Rates and Capital Gains Rate
=^
=ik
'<ir-
58 pei-v-ti. .
60 perceri'
t2 pei^^ivn".
— Nr-
-Ai-
=^
^
i:,DO0
1,000
J, 000
12,000
15_,000
Example 3. —Data Reported on Joint Return Witti I ncome Subject to Tax at Regular Rates and Maximum Rate
Example4.— Data Reported on Joint Return Witti Income Subject to Tax at Regular Rates, Maximum Rate and Capital Gains Rate
50 peiTDent
50 percent
50 percent nioxj
53 f«i>;ent
55 percent
58 percent
60 percent
62 percent
Example 5. — Data Reported on Joint Return Witti Income Averaging
Total .
14 percent. .
15 pei>;ei
100,000
100,000
1,000
1.000
50 percent.,
53 percent.
55 percent.
58 percent.
60 percent.
41 , 18.:
-•^5
8,000
12,00'J
12,000
12,000
12,001]
Summary of Data Reported on Above Five Joint Returns
50 percent
50 percent capital ,jai
50 percent nejdmui?. t-. t
53 percent
55 per>^ent
58 percent
60 percen*
62 perctn* . . ,
12,000
48,750
45,180
209.^90
7,200
30,225
41,130
l«.^-90
41.2
42.1
,.0,000
-.0,000
74,250
32,000
24,000
27,000
44,000
43,750
Individual Returns/1 974 • Tax Computation and Tax Rates
125
Table 3C.— Returns With Tax Overpayment: Tax Overpayment by Size
[All flttut
es arc estimates baaed
on samples —
money amount
s urc m tho
UHiinds of dollars)
Number
of
returns
Total
tax
liability
Total
Refund
Credit on 1975 tax
Size of tax
overpayment
Number
of
returns
Amount
Number
of
returns
Amount
(1)
(2)
(3)
(4)-
(5)
(6)
(7)
Total
SI under $25
S25 under S50
550 under S75
$75 under $100
$100 under S125
$125 under S150
S150 under S200
$200 under S300
S300 under S400
S400 u der S500
S500 under $1,000
81,000 under $1,500
$1,500 or more
65,764,063
2,937,796
2,894,019
2,744,289
2,978,945
3,108,942
3,647,772
6,349,689
12,007,618
8,748,975
4,787,397
10,581.528
3,061,117
1,915,976
76,640,583
1,738,896
1,861,939
1,918,536
2,173,065
2,380,178
2,789,315
5,306,543
9,863,288
9,234,906
6,413,623
17,700,549
6,651.017
8,608,728
27,110.910
36,162
106.770
170,008
2 58.564
348.825
500.651
1.096.940
3.003.597
2.988.434
2.143.476
7,363.024
3.677.002
5.417,454
64,109,291
2,839,121
2.771.390
2.645,844
2,907,708
3.015,816
3,580,387
6.234,001
11,808,679
8,617,952
4,701,494
10,314.130
2,948,774
1,723,995
25,449,671
34,898
101,959
163,670
252,235
338,047
490.831
1.075.438
2,949,811
2,937,361
2,098,217
7,139.033
3.504,539
4,363,633
2,098.925
101.000
125,079
102.356
74,297
101,880
73,604
132.980
231,611
162,554
115,839
375,988
175,698
326,039
1.661,238
1.264
4.812
6.338
6.329
10.778
9.821
21,502
53,786
51,073
45,259
223,991
172,463
1.053,821
Slie of tax
overpayment
Tax withheld
Estimated tax
payments
All other tax
payments^
Tax rebate
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
Amount
(8)
(9)
CIO)
(11)
(12)
(13)
(14)
(15)
Total
$1 under $25
S25 under S50
S50 under $75
$75 under SlOO
$100 under $125
S125 under S150
$150 under $200
$200 under S300
S300 under $400
$400 under $500
$500 under $1,000
$1,000 under $1,500
$1,500 or more
63,935,180
2,758,778
2,718,845
2,646,461
2,887,378
2,994,270
3,570,750
6,238,542
11,791,868
8,607,290
4,710,261
10,330.116
2,953,743
1,726,878
94,629,138
1,551,739
1,786,529
1,949,246
2,265,941
2,535,173
3,148,444
6,154,479
12,385,612
11.803,608
8,264,224
23,770,958
9.465.274
9,547,911
3,143,676
21?,082
198,382
142,979
135,087
179.241
121,184
209,363
352,435
269,341
161,459
524.992
230.576
405,555
8,356,909
203.284
171,214
132,013
154,979
184,706
134,720
233,340
451,242
389,543
269,378
1,168,736
770,347
4,093,407
2,637,953
80,128
82,603
41,027
59,047
57,217
42,012
96,661
190,771
175,651
180,398
778,661
428,164
425,613
765.443
20,035
10,966
7,286
10,709
9,123
6,802
15,664
30,032
30,190
23.4-97
123,878
92,397
384,864
52.798.439
1,110,336
1,208,819
1,314.584
1,682.523
2,000,332
2,705,850
4,858,691
10,307.129
8.201,850
4,540,795
10,152,213
2.936.792
1.778,525
6,556,629
143.840
158.113
168.241
204.691
233.902
311,815
567.287
1,141,063
976,436
594,186
1,403,787
418.434
234.834
The sum of Income tax after credits plus self-etnploymenC tax, tax from recomputing prior-year investment credit,
additional tax for tax preferences, social security taxes on tip Income, tax from recomputing prior-year WIN credit,
and all other taxes.
Comprised of tax paid with Form 4868. plus total other payments.
NOTE; Detail may not add to total because of roundlnK.
Table 3D.— All Returns and Returns Completed by Other Than
Taxpayers: /Number of Returns by Types of Tax Computation
[All figures are estimates based on samples)
Returns completed by
All
returns
tax p
reparer
Type of tax computation
Number
of
returns
Percent
of all
returns
(1)
(2)
(3)
83,340,190
15,627,904
41,550,238
6,629,554
49.9
42.4
Returns with regular tax computation only
64,768,863
32.488,302
50.2
Returns with Income averaging tax
2.745.024
2.256,969
82.2
Returns with maxlmuin and regular tax
115,338
101,677
88.2
Returns with maximum and alternative tax
33,241
30,608
92.1
Returns with alternative tax
computation only
43,076
38.804
90.1
Returns with no income subject to tax, but
with tax from special Income averaging
(*)
(*)
(*)
Returns with both Income subject to tax and
2} .801
19,009
87.2
Returns with no income tax before credits, but
with additional tax for tax preferences
4,454
4,316
96.9
Returns with additional tax for tax
preferences, and income tax before credits'.
14.561
13.582
93.3
Tax Rebate
UnfJer the Tax Reduction Act of 1975,
any individual taxpayer with a Federal
income tax liability for 1974 was eligible
for a special refund based on the 1974
tax liability. The tax liability upon which
the rebate was based was the same as
total tax liability (defined above) minus
the self-employment tax. The amount of
the refund was set at 10 percent of an
Individual's 1974 tax liability, with a maxi-
mum refund of $200 ($100 for a married
person filing separately) which was re-
duced under a phase-out provision if
adjusted gross income was over $20,000.
However, the law also established a mini-
mum refund amount of $100 ($50 for a
married person filing separately) regard-
less of total tax liability unless the tax
liability was less than $100. In the latter
case, the refund was equal to the tax.
Data on the tax rebate are shown in
selected tables throughout this report. In
this section, table 3.16 shows the tax
subject to the rebate, the amount of the
rebate, and selected tax Items before and
after the rebate, while table 3.17 shows
the number of returns with the rebate by
the size of the rebate and by marital
status. Inasmuch as the rebate was not
reported on the tax return (the provision
was enacted after most of the returns for
1974 had been filed). It was Independently
arrived at for the statistics by applying the
formula to the sample of returns during
the course of statistical processing. In
general, the full amount of the rebate was
computed without regard for Its effect on
any overpayment or balance due. However,
In table 3.16 data are shown for (1) those
taxpayers who showed a balance due on
their tax return and later received a re-
bate exceeding that balance due and (2)
those taxpayers whose balance due ex-
ceeded their rebate.
(*) Estimate is not shown separately because of the small number of returns on
which It was based. However, the data are Included In the appropriate totals.
' These returns are also included in appropriate line for ccrtnputation of Income
tax before credits.
126
t s
Individual Relurns/1 974 • Tax Compulation and Tax Rates
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130 Individual Relurns/1974 • Tax Computation and Tax Rates
Table 3.3 —Income, Tax, and Tax Savings of Taxpayers Using the Standard Income Averaging Tax Computation,
by Size of Adjusted Gross Income
[All figures are estimates based on sanples — money amounts are in thousands of dollars)
Size of adjusted gross income
Number of
returns
Adjusted
income
Salaries
and
wages (gross)
Number of
returns
Sales of
capital assets
nee gain less loss
Number of
returns
Taxable
income
Income
subject
to tax
Income tax
before
income
Averaging^
All 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
Taxable returns, total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000....
$100,000 under $200,000...
$200,000 under $500,000...
$500,000 under $1,000,000.
$1,000,000 or more
50,090
231,320
498,635
521.563
407,547
682,024
304,214
41,102
7,580
739
210
48,280
226,016
493,621
519,60'
406,909
680,491
303,959
41,074
7,576
738
210
432,453
2,964,520
8,772,464
11,709,233
11,175,647
25,987,346
19,784,853
5,327,653
2,113,847
485,741
392,367
88,834,496
417,001
2,896,821
8,682,549
11,667,255
11,158,885
25,928,297
19,769,159
5.324.617
2,112,486
485,059
392,367
2,156,611
32,326
161,662
404,066
437,502
333,648
524,338
228,357
28,569
5,413
566
164
2,151,484
32,215
159.699
403,104
436,294
333,577
523,641
228,265
28,550
5,410
565
164
49,347,997
210,901
1,742,604
5,855,352
8,107,903
7,268,493
14,936,244
9,447.128
1,428,260
299,170
40,802
11,140
49,310,450
210,635
1,734,476
5,851,354
8,095,709
7,267,850
14,930,238
9,443,083
1,426,892
298,474
40,599
11,140
16,743
58,039
118,791
154,902
141,312
288,276
170,38*1
28,883
6,304
669
197
16,098
54,651
115,314
154,237
140,743
287,427
170,178
28,857
6,301
668
197
80,592
129,778
287,424
401,307
409,026
1,063,159
1,106,178
730,369
618,876
260,321
274,242
5,335,193
80,531
123,802
282,084
400,945
408,253
1.054,084
1,102,005
730,344
618,684
260.219
274,242
291,738
1,973,131
6,165,538
8,676,060
8,529,213
20,506,747
16,222,343
4,495,906
1,756.741
393,040
331,834
69,121,100
280,970
1,931,730
6,103,135
8,645,210
8,515,907
20,459,293
16,209,768
4,494,314
1,756,364
392.575
331,834
264,080
1,850,353
5,875,317
8,293.563
8,155,329
19,367,853
15,153,243
4,122.884
1.601.363
362,649
321,242
65,169,614
253,955
1,812.596
5,817,495
8,265,336
8,143,843
19,326,529
15,143.611
4,121,702
1,600.995
362,310
321,242
53.314
370,439
1.222,496
1.844,978
1,959,604
i. 566, 466
5,842,386
2.143,712
1,021,334
254,567
226,437
20.456,040
51,372
363,173
1,209,974
1,838.671
1,956.627
5,553,472
5,837,810
2.143,087
1.021.167
254,270
226.437
Size of adjusted grosi
Income tax
after income
averaging^
Tax savings
due to
income
averaging*
Ave rage
tax
savings
(Dollars)
Income tax
before
credits
Income tax
after credits
Number of
returns
Number of
returns
All 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
Taxable returns, total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000.,.,
SIOO.OOO under $200,000...
$200,000 under $500,000...
$500,000 under $1,000,000.
$1,000,000 or more
18,796,006
47,341
342,683
1,150,291
1.737.820
1.840,486
5,111.921
5,286,661
1,912,439
913,995
233,344
219,024
18,753,738
45,538
336,158
1,138.937
1,732,191
1,838,042
5,101,249
5,283,606
1,912,045
913,812
233,136
219,024
5,972
27,756
72,205
107,158
119,118
454,545
555,725
231,273
107,339
21,223
7,414
1.702.301
5,834
27,014
71,038
106,480
118,585
452,223
554,203
231,041
107,335
21,134
7,414
119
120
143
205
292
666
1,827
5,627
14,161
28,719
35,304
623
120
119
145
204
291
664
1.823
5,624
14,167
28,636
35,304
18,796,402
47,341
342,683
1,150,308
1,737,842
1,840.486
5,111,983
5,286,796
1,192,489
914,045
233,401
219.028
18,754.135
45.538
336,158
1.138,954
1.732,213
1,838,042
5,101,311
5,283,741
1,912,095
913,862
233,193
219,028
48,280
226,016
493,619
519,588
406,909
680,438
3g3,884
41,067
7,574
735
210
48,280
226,016
493,619
519,588
406,909
680,438
303,884
41,067
7,574
735
210
43,699
321,012
1,091,416
1,684.088
1,785.413
4,941,778
5,148.453
1,865,026
891,044
226,487
216.824
18,217,240
43,699
321,012
1,091,416
1.684,088
1,785,413
4,941,778
5,148,453
1,865,026
891.044
228,487
216,824
48,280
226,016
493,621
519,605
406,909
680,491
303,959
41,074
7,576
738
210
48,280
226,016
493,621
519,605
406.909
680,491
303,959
41,074
7,576
7 38
210
43.699
321,012
1.091,584
1,684,525
1,785.419
4,943,245
5,156,410
1,878,671
909.057
237,944
226,057
18,277,624
43,699
321,012
1,091,584
1.684,525
1,785,419
4,943,245
5,156,410
1,878,671
909,057
237,944
226,057
•Does not include taxpayers using only the special income averaging provisions on Form 4972.
^Tax computed under the regular computation method,
^Tax cranputed under the income averaging method (income tax before credits less ten-year averaging tax).
* Income tax before Income averaging less income tax after Income averaging.
NOTE: Detail may not add to total because of rounding.
Individual Returns/1974 • Tax Computation and Tax Rates
Table 3.4 —Income, Tax, and Tax Savings of Returns With Maximum Tax on Earned Income by Size o( Adjusted Gross Income
131
(All figures are estimates based on <
pies- -money onount s Are In thoussnds of dollars)
Size of adjusted p^roas Income
Number of
returns
Adjusted groBfl
income leaa
deficit
Earned
Income
Salartea and
(gross)
Number "il
r<?tijrn;i
Taxable
Income
subject
to tax
ncomc tax
before
maxtnuffl
tax '
after
(BoxlnuiB
taxi
T&x ssvlogs
due Co
maxlmuxD
tax)
total.
Under S50.000
$50,000 under $100.000
$100,000 under $200,000
$200,000 under $500.000
$500,000 under $1.000,000.,
$1,000,000 or more
Taxable retu
total.
Under $50.000
$50,000 under SIOO.OOO
SIOO.OOO under $200,000
$200,000 under $500.000
$500,000 under $1,000,000..
$1 .000,000 or more
60.876
U,129
999
148.502
75,288
999
271
6.108,735
8,00A,102
3,056.787
654,652
497.735
18-312,092
6.107,287
654.652
497,735
17.056,077
6,297.949
7,502.966
2.476,529
450.249
328,386
17,047,129
6,296,296
450,249
328,386
15,205,344 15,205,344
51,350
9.666
889
244
123.991
61,900
60,958
869
244
5.096,
1.621,
267,
11.302,
4,153,
267,
171,
5.051.877
6.621,012
2.548.188
555,390
428,877
15,196.552
5,050,537
555,390
428,877
5,051,877
6,621,012
2,548,186
555,390
428.877
15,196.552
5,050,537
555,390
428,877
2,003,463
3.114,811
1.464,311
359,637
292.011
7,229,889
2,002.895
359,637
292.011
1.962,412
2.922,372
1,294,704
311,610
248.103
6.735.249
1,961,869
311,610
248.103
41.068
192,439
169,607
48,027
43,908
494,658
41,043
48,027
43.906
Sire of adjusted gn
Average
.ax savings
(Dollars)
Additional tax
savings due to
alternative tax
Number of
returns*
Average
additional
tax
savings
(Dollars)
Incooe tax
before
credfce
Income tax
after credits
Number of
returns
Number of
returns
Total Income tax
(14)
All returns, total.
Under S50.000
S50.000 under SIOO.OOO
$100,000 under $200.000...
$200,000 under $500.000...
$500,000 under $1,000,000.
SI. 000, 000 or more
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.
SI .000,000 or more
15.240
48.075
162,022
3,331
545
46.075
162,022
13.246
15,304
3.633
393
103
32.649
13.231
15,289
3,633
393
103
2.246
10,976
6,523
1.051
613
21,409
2.247
10.975
6,523
1,051
613
1,795
2.674
5,951
170
718
1,795
2,674
5,951
1,962,429
2,922.386
1,294.717
311,613
248,104
6,735,297
1,961.866
2,919,260
1,294,434
311.613
248,104
75,288
60.817
11.127
999
271
148,502
75,288
60,817
11,127
999
271
1.930,163
2.885.196
1.276.721
306.662
243.873
6,642.815
1.930,163
2.885.196
1,276,721
306.862
243.873
75.286
60,817
11,127
999
271
148.502
75,288
60.817
11.127
999
271
1,930,163
2.885.196
1.276,742
306,871
243,873
6,642.845
1.930.163
2,885,196
1.276.742
306.871
243,673
-For maximuin reg^jlar returns, equals regular tax; for maximum 'alternative returns, equals alternative tax.
'income tax before credits less ten-year averaging tax.
'income tax before maximum tax less income tax after maximum tax.
'All maxinnun 'alternative retiims.
'Tax computed under reg-Jlar computation method minus tax computed under the alternative compitation method for maximum 'alternative returns.
NOTE: Detail may not add to total because of rounding.
132
Individual Returns/1 974 • Tax Computation and Tax Rates
Table 3.S — Income, Tax, and Tax Savings of Taxpayers Using Alternative Tax Computation Only,
by Size of Adjusted Gross Income
IaII figures are esCimates based on samples-'cnoney amounts are in thousands of doLlarsJ
Size of adjusted gross income
Number of
Adjusted
gross
Income
less
deficit
Salaries and wages
(gross)
Sales of
capital assets
net gain less loss
Taxable
Income
Income
subject
to tax
Income tax
before
alternative
Number of
returns
Amount
Number of
returns
Amount
tax'
CI)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
43,076
\ 25,000
13,131
3.927
726
292
43.070
\ 24.997
13,128
3.927
726
292
5.877.684
1.923,792
1,736,627
1,141,102
489.930
586.233
5,876.946
1.923.528
1.736.627
1.141.102
489,930
586.233
29,440
r (*)
1 16.872
9.227
2.554
515
197
29,437
r (*)
\ 16,872
9.224
2.554
515
197
1.108.395
(*)
591.471
333.847
128,985
36.723
16.724
1.108.393
(*)
591.471
333.845
128.985
36.723
16,724
43.076
V 25.000
13.131
3.927
726
292
43.070
\ 24.997
13.128
3,927
726
292
991,577
187.694
264.212
214.395
129.039
196.237
991.556
187.689
264.196
214.395
129.039
196.237
4.647,281
1,589,876
1.369,400
865,945
366,201
455,859
4,646,922
1.589,682
1,369,235
865,945
366,201
455,859
4,647.699
1.589.876
1,369,400
866,080
366,259
456.084
4.647.340
1.589.682
1.369.235
866.080
366.259
456.084
2.334.170
$20,000 under $50,000
$50,000 under $100.000
SIOO.OOO under $200,000
632.639
649.008
503.856
237.083
311.584
2.334.036
Under $20.000
$20,000 under $50,000
632.564
SIOO.OOO under $200,000
S200.00O under S500.000
$500,000 under SI. 000, 000
648.949
503.856
237.083
311.584
Income tax
after
alternative
tax 3
Tax savinga
due to
alternative
tax^
Average tax
savings
(dollars)
Income tax
before
credits
Income tax after credits
Total income tax
Size of adjusted gross Income
Number of
returns
Amount
Number of
Amount
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
2.286,136
\ 624.749
632.337
491,144
231,726
306.180
2.286,003
\ 624.675
632.278
491,144
231.726
306,180
48.133
7,889
16.675
12,712
5,358
5,499
48,133
7.889
16.675
12.712
5.358
5.499
1,117
316
1.270
3.237
7.380
18.832
1.118
316
1.270
3.237
7.380
18.832
2,286,291
624.761
632,398
491,187
231,753
306,192
2,286,158
624,687
632,339
491.187
231.753
306.192
43,069
24,997
13,128
3,926
726
292
43,069
24,997
13,128
3,926
726
292
2,257,545
617,647
624,084
485,196
228.720
301.898
2.257.545
617.647
624.084
485.196
228.720
301,898
43,070
24.997
13,128
3,927
726
292
43,070
24,997
13,128
3,927
726
292
2.262,462
617,647
624,346
486,008
229,783
304,675
2,262,462
617,647
624,346
486.008
229.783
304.675
Under $20 . 000
$20,000 under $50,000
S30.000 under $100,000
$500,000 under $1,000,000
tinder $20,000
$20,000 under $50,000
$50 000 under $100 000
$500,000 under $1,000,000
(*) Estimate is not shown separately because of the small number i
'Does not include maximum/ alternative returns,
^Tax computed under regular computation method.
^Income tax before credit less tax from special income .averaging.
'Income tax before alternative tax less Income tax after alternat
NOTE: Detail may not add to total because of rounding.
f returns on which It t^as based. However, the data are included In the appropriate totals.
limited to zero on a return-by- return basis.
Individual Returns/ 1 974 • Tax Compulation and Tax Rates
Table 3.6 —Returns With Maximum Tax on Earned Income: Adiusted Gross Income, Earned Net Income, Taxable Income,
and Income Tax Before Credits by Size of Taxable Income
lAli figures are cattmatea baaed on BfliiipIe6--money amounta are In thouBanda of d.illurB
133
Total
Size of taxable
income
Number o(
returna
Amount
538,000 und.r 552,000
532,000 under 570,000
570,000 under 5100,000
5100,000 under 5200,000
5200,000 o
more
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(I)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(U)
(12)
All Returns
148,579
148,579
53,954
148,579
148,579
148,579
148,579
148,579
121,228
3.530
6,449
117,387
115,211
33,241
148,579
148,579
148,579
115,211
33,241
148,579
135,385
135,385
50,074
135,385
135,385
135,385
135,385
135,385
110,553
3,238
5,955
106,911
105,006
30,563
135,385
135,385
135,385
105,006
30,563
135,385
18,322,011
17,056,077
875,921
16,180,158
15,205,344
12,909,673
7,541,392
5,368,281
2,295,671
87,954
21,064
2,186,653
2,118,842
176,829
6,739,201
3,967,517
2,617,349
1,350,168
88,407
2,684,104
16,964,600
15,797,392
795,790
15,001,603
14,084,458
11,976,367
7,040,020
4,936,347
2,108,091
80,917
19,516
2,007,657
1,948,875
159,216
6,228,920
3,682,026
2,445,053
1,236,973
79,601
2,468,140
4,449
4,449
1,165
4,449
4,449
4,449
4,449
4,449
3,354
(•)
3,354
3,313
(*)
4,449
4,449
4,449
3,313
(*)
4,449
262,917
280,948
24,841
256,107
207,621
193,728
169,062
24,666
13,893
(♦)
13,782
13,180
(*)
78,441
65,765
58,249
7,515
(•)
12,332
42,672
42,672
18,618
42,672
42,672
42,672
42,672
42,672
31,008
83
2,214
29,588
28,794
6,954
42,672
42,672
42,672
28,794
6,954
42,672
39,410
39,410
17,407
39,410
39,410
39,410
39,410
39,410
28,308
83
1,966
26,989
26,342
6.082
39,410
39,410
39,410
26,342
6,082
39,410
3,312,563
3,524,034
232,528
3,291,506
2,632,323
2,513,103
2,173,276
339,827
119,220
281
3,561
115,378
103,539
15,681
988,103
810,585
754,284
56,301
7,839
169,903
3,073,240
3.287.663
221.282
3,066,381
2,438,401
2,338,159
2,049,320
288,839
100,242
281
2,686
97,275
89,684
10.558
909,161
759,685
711,745
47,941
5,278
144,410
55,341
55,341
19,969
55,341
55,341
55,341
55,341
55,341
46,329
566
2,500
45,080
44,009
12,515
55,341
55,341
55,341
44,009
12,515
55,341
52,455
52,455
19,177
52,455
52,455
52.455
52,455
52,455
43,962
502
2,404
42,732
41,723
11.834
52,455
52,455
52,455
41,723
11,834
52,455
5,594,070
5,518,115
299,601
5,218,513
4,580,846
4,145,165
2.837,328
1,307,837
435.681
5.042
7,806
422,834
381,528
54,153
1,883,690
1,202,957
985,042
217,915
27,074
653,904
5,298,257
5,243,776
285,682
4,958,094
4,337,856
3,936.494
2,727,660
1,208,834
401,362
4.465
7.416
389,460
352,409
48.953
1,775,064
1,146,449
947,337
199,112
24,474
604,403
38,184
38,184
12,101
38,184
38,184
38,184
38,184
38,184
33,344
1.667
1,467
32,458
32,077
10,643
38,184
38,184
38,184
32,077
10,643
38,184
36,116
36,116
11,540
36,116
36,116
36,116
36,116
36,116
31,551
1,509
1,371
30,727
30,376
10,065
36,116
36,116
36,116
30,376
10,065
36,116
5,953,303
5,347,335
218,583
5,128,752
5,017,167
4,188,515
1,956,616
2,231,899
828,652
23,716
7,668
797,268
752,987
75,666
2,304,727
1,151,153
679,169
471,985
37,830
1,115,940
5,628.674
5,060,940
197,722
4,863,218
4,741,720
3,970,372
1,878.032
2,092,340
771,348
21,041
7,527
742,779
700,611
70,737
2,169,837
1,088,531
652,255
436,276
35,366
1,046,161
7,933
7,933
2,081
7,933
7,933
7,933
7,933
7,933
7,193
1,214
227
6,907
7,018
2,739
7,933
7,933
7,933
7,018
2,739
7,933
7,404
7,404
1,950
7,404
7,404
7,404
7,404
7,404
6,732
1,144
214
6,463
6,565
2,582
7,404
7,404
7,404
6,565
2,582
7,404
3,199,157
2,385,647
2,285,260
2,767,387
Barned taxAble Income:
1,869,163
405,110
1,464,053
Other taxable Inccne:
898,224
58,915
1,918
837,391
867,609
30,615
Income tax before credits:
1,484,241
Generated at regular rates:
737,056
140,605
596,452
15,307
Generated at maximum tax rate on earned Income
Returns of Surviving Spouses
732,025
2,964,429
2,205,012
91,104
2.113.909
2,566,462
Earned taxable income:
1,731,343
385.008
1,346,335
other taxable income:
835,139
55,130
1,867
778,142
806,171
28,967
Income tax before credits :i
1,374,859
687,360
553,644
14,483
Generated at maximum tax rate on earned Income
673,166
Footnotes at end of table.
134
Individual Retums/1974 • Tax Computation and Tax Rates
Table 3.6 —Returns With Maximum Tax on Earned Income: Adjusted Gross Income, Earned Net Income, Taxable Income,
and Income Tax Before Credits by Size off Taxable Income— Continued
[All figures are estimates based on sampLes--money amounts are in thousands of idollars)
Number of
returns
Number of
returns
Size of taxable income
$38,000 under §52,000 $52,000 under $70,000
Number of
returns
$70,000 under $100,000
Number of
returns
$100,000 under $200,000
Number of
returns
Number of
returns
5200,000 or more
Returns of Heads of Households
Adjusted gross Income less deficit
Earned income
Deductions from earned income ,
Earned net inco:iie
Taxable Income
Earned taxable income:
Total
Subject to regular rates
Subject to maximum tax rate on earned Income..,
Other taxable Income:
Total
Tax preference offset
Capital gains offset
Unearned taxable income
Subject to regular rates
Subject to capital gains rates
Income tax before credits;'
Generated at all rates
Generated at regular rates:
Total
On earned taxable Income
On other taxable income
Generated at capital gains rate
Generated at maximum tax rate on earned Income.
Returns of Single Persons
Adjusted gross income less deficit
Earned Income
Deductions from earned income
Earned net income
Taxable income
Earned taxable Income:
Total
Subject to regular rates
Subject to maximum tax rate on earned Income...
Other taxable income:
Total
Tax preference offset
Capital gains offset
Unearned taxable Income
Subject to regular rates
Subject to capital gains rates
Income tax before credits:
Generated at all rates
Generated at regular rates:
Total
On earned taxable income
On other taxable income
Generated at capital gains rate.
Generated at maximuci tax rate on earned Income,
2,713
306,593
2,713
303,038
970
18,542
2,713
284,496
2,713
244.451
2,713
218,876
2,713
103,094
2,713
115,782
2,052
25,575
78
1,260
109
424
2,013
23,891
1,967
22,719
529
2,856
2,713
2,713
2,713
1,967
529
2,713
10,481
10,481
2,910
10,481
10,481
10,481
10,481
10,481
8,623
214
385
8,463
8,238
2,149
10,481
10,481
10,481
8,238
2,149
10,481
107,211
47,862
33,207
14,655
1,428
57,890
1,050,818
955,648
61,589
894,059
876,435
714,430
398,278
316,152
162,005
5,777
1,124
155,105
147,248
14,757
403,070
237,629
139,089
98,540
7,378
158,074
830
52,976
830
54,840
251
1,388
830
53,452
830
38,920
830
37,776
630
31,540
830
6,236
3,619
3,619
914
3,619
3,619
3,619
3,619
3,619
2,756
(•)
2.756
2.715
(*)
3,619
3,619
3,619
2,715
(•)
3,619
1,144
951
(*)
830
10,674
830
10,159
598
515
(*)
830
3,118
209,941
226,107
23,453
202,654
168,701
155,952
137,522
18,430
12,749
(*)
12,638
12,219
(*)
64,557
55,090
48,090
7,000
<•)
9,214
646
646
241
646
646
646
646
646
453
422
2,616
2,616
970
2,616
2,616
2,616
2,616
2,616
2,231
201
2,146
2,030
752
2,616
2,616
2,616
2,030
752
2,616
48,781
47,471
1,471
46,000
37,294
34,411
24,548
9,863
2,882
(*)
2,717
2,617
(*)
646
9,408
646
7.907
422
1,501
C*)
646
4,932
190,542
188,899
9,774
179.125
156,628
140,533
99,408
41,125
16,096
710
15,386
11,237
4,858
64,471
41,492
34,632
6,860
2,429
20,562
594
594
246
594
594
594
594
594
<*)
443
443
2,292
2,292
566
2,292
2,292
2,292
2,292
2,292
1,924
(»)
(•)
1,905
1,843
602
2,292
2,292
2,292
1,843
602
2,292
62,430
61,974
3,474
58,500
51,267
46,634
22,572
24,062
4,633
<*)
(*)
4,118
3.769
(*)
594
9,562
594
7,271
443
2,291
(«)
594
12.031
233,383
212,364
10,445
201,919
191,722
162,036
87,096
74,940
29,686
(♦)
<•)
29,255
25,350
4,336
86,566
46,947
30,434
16,512
2,168
37,470
523
523
188
523
523
523
523
523
(*)
(*)
442
424
134
523
11,192
523
6,402
424
4,790
134
552
523
20,326
1,545
1,545
373
1,545
1,545
1,545
1,545
1,545
1,337
133
(♦)
1,289
1,277
444
1,545
1,545
1,545
1,277
444
1,545
83,150
80,258
5,956
74,302
68,906
60,526
19,874
40,652
8,380
(♦)
(*)
7,899
7.277
1,103
241,479
206,136
14,905
191,232
206,542
157,617
58.710
98,907
48,924
2,261
(•)
46,590
45 ,099
3,825
102,806
51,430
20,512
30,918
1,913
49,453
120
59,256
120
58.494
44
6,252
120
52,242
120
48,064
120
39.529
120
4,560
120
34,969
86
8,536
17
499
(•)
77
8,013
80
8.095
42
441
120
7,027
120
1,469
80
5,558
42
220
120
17,484
409
175,472
409
122,141
87
3,012
409
119,129
409
152,841
409
98,291
409
15.542
409
82,749
375
54,550
53
3,287
(*)
367
51,237
373
53,343
115
1,207
a09
409
373
115
409
84,650
42,669
5,420
37.250
604
41,375
J*) Estimate is not shown separately because of the snail number of sample returns on which it was based. However, the data are included in the appropriate totals.
Excludes tax from special Income averaging.
NOTE: Detail may not add to total because of rounding.
Individual Returns/ 1 974 • Tax Computation and Tax Rates
Table 3.7 —Returns With Net Gain From Soles of Capitol Assets ond With Regular Tax Computation or Alternative
Tax Computation: Gains and losses by Type, by Size of Adjusted Gross Income
[All figures Tc catlmacga bii«Bd on wnmpleB money gmountB Te In thouaanda of dollaral
135
Size of adjusted gross Income
Total
Under S5.000
S5.000 under 510,000
SIO.OOO under $15,000
$15,000 under S20,000
S20,000 under S25,000
$25,000 under $30.000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under S200.000..
$200,000 under $500.000...
S50O,OO0 under $1,000,000,
Si. 000, 000 or more
Returns vlth regular tax computation ratea only'
Number of
returns
349.800
937.489
661.644
745,007
549.598
361.782
497.336
196.686
28,332
6,321
847
317
Net gain
fron sales
of capital
aaseta
Number of
returns
12,A24,865
295,937
1.201.975
1,278.A04
1.228.436
1.078.294
864.717
2.124.404
1,754,441
979,944
747,322
353,887
517,104
Short-tem capital gains and loaaea
Capital losB
carryover
2.013
4,494
3.388
2.712
4,138
650
281
68
24
1,181
36,732
1.527
12,862
27,363
14,572
10.477
5.100
3,588
Net capital gain
(after carryover)
266,881
U.099
27,008
42,131
47.564
36,958
26.128
47,922
20.210
3.767
509.118
11.367
26.658
30,691)
49,839
59.696
27.207
110,673
100,051
48,724
21.783
8,546
13.882
Net capital losa
(after carryover)
Number of
returns
124,812
11,565
9.955
15.960
16,953
16,847
29,140
17,911
4.529
1,554
260
118
10,450
10,711
39,789
63,319
15.847
436,659
116,009
165.170
147,109
80.270
109.471
Size of adjusted gross income
Returns with regular tax computation i
nly — Continued
Long-term capital gains and losses
Capital loss
carryover
Number of
returns
Total
Under $5.000
S5.000 under $10.000
$10,000 under S15.000
$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..
5500.000 under $1,000,000
$1,000,000 or more
(*)
2.888
6.551
3.164
7,457
6.099
11,707
9.212
1.738
476
101
37
191,887
(*)
1,455
12,089
8.056
28,080
15,462
29.439
63.899
17.4 38
8.794
3.235
1.368
Net capital gain
(after carryover)
Number of
returns
344,990
925.636
836,324
718.785
531.909
346,432
475,745
189.223
26.773
6.000
611
304
25, US, 659
570.020
2.370,623
2.507,696
2,401.097
2.105.962
1,697.076
4,492.939
3,456.657
2.036.782
1,605.713
774,745
1,116.349
Net capital loss
(after carryover)
Net long-term capital gain
in excess of any
short-terra capital loss
C*)
4,823
3.392
1,733
3.746
639
211
(*)
2.835
2.725
3.104
14,410
15,933
4,586
3,763
1,697
216
Number of
returns
344,990
925.638
838.324
718,785
531,909
348,432
475,745
189.223
26,767
6.000
811
304
23.940,856
569,139
2,361,054
2.496.985
2,361,308
2,042 643
1,681,229
4,056.281
3,340,648
1.871,611
1,458,604
694,476
1.006,878
Size of adjusted gross Income
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
550.000 under $100,000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000,000...
$1,000,000 or more
Footnotes at end of table.
Returns with regular tax computation rates only — Continued
icome subject
to tax
Number of
return
349.800
937,489
861,644
745,007
549,598
361,782
497,336
196,686
28,332
6,321
847
317
63,203,253
364,964
3.407.537
6,612.557
8.630.168
8.669.645
7,159.869
13,907,662
9,552.721
2.717.693
1,293.811
366.236
498,410
Lump-sum distributions
not Included In
adjusted gross income
(*)
9,739
*)
2,997
803
141
8,757
(*)
5.348
(*)
1.305
974
491
110
Income tax
before credits
Number <
returns
Additional tax
Number of
returns
349,800
937,489
861,644
745.007
549,598
361.782
497,336
196,686
28.332
6.321
847
317
16,482,674
55,171
565,892
1,200,301
1.684.974
1.828.090
1.614.420
3,676,572
3, 30''. 038
1.240.176
728.027
246,192
337.821
69
183
166
147
1,641
4.100
3,796
2,030
491
228
307
572
733
826
563
4.671
14.078
19,298
23,097
14,360
20,731
136
Individual Returns/1 974 • Tax Compulation and Tax Rates
Table 3.7 -Returns With Net Gain From Soles of Capitol Assets and With Regulor Tax Computation c
Alternotive Tax Computation: Gains and Losses by Type, by Size of Adjusted Gross Income — Continued
[All figures are estimates based on samples-'
ley amounts arc in thousands of dollai
Size of adjusted gross income
Total
Under 55,000
$5,000 under $10.000
$10,000 under $15,000
S15.000 under $20,000
$20,000 under S25.O0O
$25,000 under $30.000
$30,000 under $50,000
S50.000 under $100.000...
$100,000 under $200,000..
$200,000 under S500.000..
$500,000 under $1,000,000
$1,000,000 or more
Net gain
from sales
of capital
assets
28.467
375,865
7.569
270.938
1.120
lil.797
395
206.170
Returns with alternative tax computation
Short-term capital gains and losses
Capital loss
carryover
Number of
returns
2,778
3.871
2.Ai9
1.429
1.803
Net capital gain
(after carryover)
Number of
returns
.743
.380
709
139
(*)
6.977
8,541
4.531
2.110
1,517
Net capital loss
(after carryover)
Number of
returns
3,493
4.765
1.618
309
113
8,495
33,518
20,102
13,459
8,778
Size of adjusted ;
Total
Under $5,000
$5,000 under SIO.OOO
510,000 under 515.000
$15,000 under $20,000
$20,000 under $25,000
525.000 under $30,000
S30.000 under $50,000
S50.000 under $100,000...
$100,000 under $200.000..
$200,000 under $500.000..
$500,000 under 51,000,000
$1,000,000 or more
Size of adjusted gross income
Total.
Under 55,000
55,000 under $10.000. .
510,000 under $15,000.
515.000 under $20,000.
520.000 under $25,000..
$25,000 under $30,000.
530.000 under $50,000
550, OOU under $100.000
5100,000 under $200.000
S200.000 under $500,000...
S500.000 under $1,000,000.
51,000,000 or more
Returns with alternative tax computation- — Continued
Long-term capital gains and losses
Capital los!
carryover
Number of
returns
1,789
1,608
485
9.339
11.025
7,261
1.453
1.227
Long-term gains from certain
binding contracts, distribu-
tions, and installment sales
Number of
returns
796
287
(*)
60.750
50,609
41,323
52,662
Net long-
term gain
(after
carryover)
443,224
768,166
552,916
292.832
418,084
Net long-term capital gain in excess
of any short-term capital loss
434,729
734,648
532.814
279,373
409,306
Amount ,
excluded'
217,364
367,324
266,407
139,687
204,653
Amount subject to tax at—
50 per-
:ent rat
204,287
282,642
117,728
35,536
32.359
Number of
returns
1.551
4,598
2.663
574
240
13.078
84,683
148,679
104.151
172,294
Returns with alternative tax computation' — Continued
Long-term capital gains and losses — Continued
Taxable
Income
[2,537.213
3.084,253
1,705,546
584,444
630.464
Income subject to tax
regular
rates
2,183,841
2.222.812
1.213.071
455.679
509.304
At
majtiniuni
rate on
earned
income
(45)
149,085
578,800
374,882
93.287
89,026
capital
gains tax
rate
204.287
282,642
117,728
35.536
32,359
Lump-sum distribu-
tions not included
in adjusted gross
Number of
returns
167
66
Income tax
before credits
Number of
returns
A 38.766
[' 28.467
7.569
1.120
395
Additional tax for
tax preferences
995.879
1,397.129
923.767
357,155
408,074
Number of
returns
1,072
2,776
(») Estimate is not shown separately because of the small number of sample returns on which it was based. However, the data are Included in the appropri-
ate totals.
Includes returns with income-averaging, prior-year delinquent returns using the regular method, and returns with maximum tax on earned income not also
having an alternative tax.
Includes those returns with maximum tax on earned income also having an alternative tax computation.
One-half excess long-term capital gains,
'capital gains taxed at upper rates.
MOTE: Detail may not add to total because of pounding.
- s :
' 13 ^
: g s
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Individual Returns/1 974 • Tax Computation and Tax Rates
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141
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142
Individual Returns/1974 • Tax Computation and Tax Rates
Table 3.9 —All Returns: Total Income Tax as a Percent of Adjusted Gross Incon
Selected Items by Size of Adjusted Gross Income
[ah figLires are estimates baseS on samples — money amounts are in thousands of dollarsj
Tax as percent of adjusted gross Income,
size of adjusted gross Income
Nufflber of
returns
Adjusted
gross
income
less
deficit
Exemptions
(Amount)
Total
deductions
Itemized
deductions
Number
of returns
Contributions
Wuinber
of returns
Interest paid
Nuober
of returns
All Returns
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$30,000 under $ii0,000
$1*0,000 under $50,000
$50,000 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 Income Tax as a Percent of Adjusted Gross Income
Over 0, under 5 percent
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$50,000 under $40,000
$i*0,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
,5 under 10 percent
Total
No adjusted gross Income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $1*0,000
$iiO,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
10 under 15 percent
Total
So adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $ki,000
$k),000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Footnote at the end of table.
{!)
(2)
(3)
(M
(5)
(6)
(7)
(8)
(9)
(10)
83,5110,190
26,220,871*
20,566,617
15,670,258
10,071,087
7,2011,723
1,602,565
571,303
700,528
155,3011
26,81i2
3,1911
1,096
10,059,216
1,939
6,093,891
3,119,788
682,li88
96,863
39,356
12,087
5,oli2
5,716
l,li59
I166
8I1
35
19,672,950
5,1182,1158
7,216,567
11,9116,5911
1,606,385
3511,899
Ii0,li79
9,962
9,56li
l,6lio
517
1.9
16
26,533,062
141,616
6,951,730
7,578,5711
6,312,550
3,239,1185
2li6,li66
59,378
20,229
2,li95
473
55
905,523,261
-5,279,932
6li,oli9,61i7
152,018,321
194,265,957
173,5611,006
171,026,561
511,708,683
25,373,166
46,275,069
17,679,607
7,530,776
2,116,284
2,173,130
52,476,496
-215,077
16,985,551
21,669,620
8,055,687
1,668,485
946,684
405,623
139,311
370,385
197,402
133,962
56,049
58,414
174,197,485
22, 341,
53,384,
60,456,
27,143,
6,071,
1,367,
436,
626,
215,
86,
31,
35,
358,84y,6l4
603,522
66,922,440
95,970,636
106,471,065
75,139,884
8,202,439
1,737,817
1,281,267
316,851
133,752
35,866
33,655
161,263,841
1,143,120
31,662,052
37,881,106
56,626,743
26,058,306
19,242,253
4,392,732
1,571,108
2,021,551
381,716
71,909
6,451
2,831
21,207,679
5,054
7,453,826
10,157,765
2,960,883
435,928
123,598
36,638
10,285
17,945
4,071
1,357
228
101
44,350,885
4,627,610
15,546,959
16,321,295
6,226,435
1,416,550
142,741
32,68j
30,568
4,965
857
152
50
51,863,773
106,201
8,676,148
15,070,147
16,564,673
10,366,339
854,768
132,131
64,902
6,998
1,276
160
30
195,483,777
54,647,002
' 33,614,376
58,100,256
31,793,761
29,828,465
9,510,659
4,315,499
7,810,504
3,165,456
1,577,011
536,782
559,200
19,608,356
6,016,766
6,618,098
2,968,115
680,629
447,026
189,750
75,825
204,205
156,936
121,840
56,312
54,836
44,143,897
6,961,193
11,661,631
14,047,551
7,522,216
2,647,017
564,546
156,666
319,552
141,169
65,572
27,339
29,661
66,106,551
66,967
12,096,277
16,128,388
18,906,405
15,402,047
2,147,111
519,507
502,114
177,817
85,174
27,949
22,775
29,564,363
1,256,817
5,468,941
7,340,121
6,734,075
5,952,485
1,452,045
532,169
665,670
131,285
26,297
3,168
1,090
2,825,414
456,055
1,635,944
593,777
85,698
32,674
11,065
2,590
5,573
1,459
462
84
35
6,037,702
158,089
2,4o6,6o4
3,549,497
1,522,937
339,215
38,415
9,729
9,212
1,622
317
49
16
11,632,922
6,484
936,352
2,823,414
4,466,822
3,079,905
256,656
38,749
19,546
2,455
473
55
119,406,420
2,893,160
15,686,584
23,122,138
25,134,478
27,328,698
9,211,757
4,237,231
7,741,087
3,177,422
1,575,945
536,731
559,188
10,313,556
843,064
4,691,878
2,656,165
654,300
435,661
167,706
72,921
205,917
156,936
121,840
56,312
54,836
28,466,534
223,861
5,376,744
11,597,814
7,355,495
2,615,649
560,420
156,200
318,626
141,151
65,372
27,339
29,661
42,659,989
1,679,041
7,577,160
15,257,846
15,082,928
2,127,491
516,249
500,748
177,757
85,174
27,949
22,775
27,800,607
1,036,672
4,909,378
6,626,781
6,472,469
5,804,009
1,425,666
516,964
648,500
128,176
25,625
5,100
1,067
2,579,165
407,492
1,485,555
554,739
83,433
30,375
10,101
2,493
5,001
1,418
445
61
34
7,497,747
124,412
2,177,469
3,322,897
1,486,018
331,230
37,041
7,790
6,931
1,574
300
49
16
11,065,541
849,268
2,610,477
4,295,275
3,020,874
252,543
37,174
19,011
2,385
469
54
14,851,273
307,064
1,550,622
2,482,324
2,686,558
5,243,744
1,226,244
566,005
1,290,877
641, 741
436,084
162,782
237,230
1,151,672
113,029
499,515
280,236
69,346
64,386
25,532
7,476
29,077
23,744
20,626
9,923
6,778
3,106,045
31,417
646,162
1,162,597
749,804
290,950
75,129
25,342
67,214
30,642
11,580
5,864
7,322
4,996,534
230,682
902,610
1,641,459
1,722,693
248,957
57,855
105,814
47,603
26,562
8,467
4,012
26,108,755
764,478
4,420,923
6,751,170
6,330,405
5,463,545
1,270,735
■ 445,202
536,338
102,732
20,082
2,482
643
2,296,315
262,719
1,344,655
559,349
81,523
29,451
9,521
2,494
4,671
1,393
443
7,261,940
107,454
1,918,582
3,371,273
1,494,767
319,531
33,666
7,204
7,775
1,521
303
49
15
10,778,132
770,196
2,521,689
4,236,674
2,966,951
225,664
32,703
16,981
2,169
444
48
37,369,132
591,790
3,904,266
7,826,665
8,649,025
8,775,052
2,727,926
1,187,838
2,101,895
884,941
432,083
146,784
140,864
3,460,168
147,965
1,439,245
1,021,965
271,673
146,172
91,558
20,748
99,265
65,352
67,629
51,029
37,571
9,968,194
36,521
1,428,672
4,260,545
2,766,171
972,159
203,841
53,091
116, 521
62,223
36,216
14,613
17,623
14,283,801
407,194
2,183,410
5,154,055
5,313,668
754,674
183,593
162,019
65,617
52,826
11,911
14,654
Individual Relurns/1974 • Tax Computation and Tax Rates
Table 3.9 —All Returns: Totol Income Tax as a Percent of Adjusted Gross Income,
Selected Items by Size of Adjusted Gross Income— Continued
lAll fl£,urea are estimates baced on Batnplea- -money amounts are In thousandc of dollars]
143
oB percent of adjiisted gross Incom^
size or adjtisted groea income
Income
subject to tax
Number
of returna
Foreign
tax credit
Total
income tax
Addltlunal tax
for tax preference
Number
of returni
Income tax
after credits
Number
of returns
All Returns
Total
No adjusted gross income
$1 under $5,000
$5>0OG under $10, COO
$10,000 under $15,C0C
$15,000 under $20,000
$20,000 under $30,OCO
$30,000 under $liO,0(X>
$40,000 'Jnder $50,000
$50,000 under $100, OtX)
$1lXi.0C0 under $200,00C'
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
't^; :ni:'jme Trtx as ii Perffi;nr, if Ar1j'j;:'.e'-i t;ro::a Inc ^mc
Over 0, under 5 percent
Total
Xo adjusted gross Income
$L under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30, COO under $Uo.&Ot>
$40,000 under $50,000
$50, 000 under $100, 000
$100,000 under $200,000
$300,000 under $500,000
$500,000 under $i, COO. 000
$1,000,000 or more .'..
i under 10 percent
Total
;.'o adjusted gross Income
ii under $5,0CO
^5,000 under $10,000
$10, 000 under $15, 000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $l»0,CO0
$40,000 under $50,000
$50,000 -under $100,000
$100,000 under $200,000
$200,000 under $500,000 ,
$500,000 under $1,000,000 ,
$1, 000,000 or raore ,
10 under 15 percent
Total ,
lio adjusted gross income ,
$1 under $5,0C'0 ,
$5,000 under $10,000
$1C,000 under $15,000
$15, 000 under $2i.', <X<-' ,
$20,000 under $30,OCtO ,
$30, 000 under $4o, COO ,
$40, OOO under $50, 000
$50,000 under $100,000
$100, 000 under $200, 000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Footnote at end of table.
(")
(i£)
(13)
(U)
(15)
(16)
(W)
(18)
(19)
67,705,5*2
11.859,798
19,9''1.179
15,613,190
10,062,9116
7,19'i.951
1,599,201
570,lt51
698, Wt2
13'i,599
26,584
3,127
1,071*
10,056,570
6,093,882
3,119,775
682,297
98,8lt3
39,337
12,07lt
3,cei
5,490
1,370
400
57
24
i, 480, 176
',218,567
*, 948, 591
.,606,367
354,888
40,457
9,944
9,461
1,611
303
42
16
26,532,971
l4l,6lfl
8,951,720
7,578,571
6,312,547
3,239,479
246,457
39,376
20,218
2,453
468
53
U
569,631,738
14,778,015
81,275,490
U9, 546,165
115,474,568
121,277.006
40,208,923
18,988,735
35,412,541
13,766,742
5,742,652
1,553,794
1,607,107
11,845,206
3,515,182
4,892,837
2,101,534
543,666
361,292
172,107
51,036
143,522
38,224
15,344
4,736
5,726
85,515,180
10,754,065
26,166,918
30,053,684
13,344,406
3,963,613
637,700
231,596
266,768
66,799
19,374
4,650
5,607
240,090.477
406,355
46,131,083
64,705,403
72,816,984
49,042,155
5,063,405
1,041,901
671,200
125,423
45,269
8,288
11,011
44,119
21,162
28,681
45,020
22,027
14,284
37,843
14,213
4,609
727
306
.37,997
15,807
11,287
3,172
3,504
2,065
(•)
1,540
452
125
20
34, 147
(•)
8,235
7,126
3,718
7,827
2,220
2,919
393
99
15
8
(*)
19,825
18,540
3,031
2,587
1,858
541
159
17
7
11,514
12,409
12,466
40,205
34,460
26,661
78,212
33,816
22,312
7,145
12,331
11,441
3,140
12,010
13,407
(♦)
22,648
7,038
3,292
1,648
2,349
44,513
(*)
216
752
1,082
12,769
4,127
18,050
3,662
1,982
378
1,478
(•)
6.122
3,835
7,497
14,947
10,725
2,388
3,481
139
4,727
123,607,100
15,868
2,239,084
13,710,473
21,508,538
22,072,128
25,564,970
9,803,734
5,234,912
12,232,077
6,135,707
3,089,355
949,671
1,050,583
1,537,598
15,599
487,265
"57,735
266,869
53,895
23,105
9,444
3,606
10, 113
4,610
2,765
1,150
1,442
13,964,012
1,682,713
4,107,531
4,971,911
2,297,366
685,283
107,300
I 35,600
1 48,798
16,3C6
6,389
2,443
2,372
44,968,136
67,616
( 8,213,716
11,594,455
[13,689,751
9,843,714
1,100,417
228,395
164, 145
40,323
17,013
4,484
4,107
16,542
1,957
317
310
396
342
566
966
1,203
4,801
4,357
2,349
639
319
3,348
1,939
(•)
(»)
555
230
164
56
(•)
(»)
152
137
394
189
66
23
6
1,401
345
125
19
6
142,575
15,866
1,588
1,620
1,565
1,874
2,712
5,295
2,610
17,948
23,521
27,007
16,668
23,999
16,964
15,599
(*)
(•)
929
463
668
531
607
5,696
(•)
(•)
183
292
448
1,272
935
1,079
735
748
754
1,182
2,138
1,673
637
2,316
67,330,147
11,717,988
19,788,347
15,565,176
10,045,355
7,186,383
1,596,618
567,967
697, 301
134,315
26,525
3,104
i,oce
10,056,405
6,093,882
3,119,775
682,297
98,842
39,321
12,062
3,011
5,417
1,338
387
52
21
19,672,519
5,482,458
7,218,567
4,948,591
. 1,606,298
1 354,858
40,438
9,914
9,444
1,599
299
37
16
26,532,919
141,618
8,951,720
7,578,571
6,312,547
3,239,474
246,453
39,376
20,201
2,437
462
51
9
123,464,526
2,237.596
13,706,653
21.506,973
22,070,254
25,562,258
9,798,439
5,232,102
12,214,130
6,112,186
3,062,349
932,803
1,026,584
1,518,634
487,264
657,732
266,654
53,886
23,072
9,431
3,514
9,184
4,147
2,097
618
835
13,958,313
1,682,713
4,107,531
4,971,907
2,297,247
685,220
107, 009
35,152
47,526
15,371
5,310
1,706
1,624
44,959,190
67,6l£
8,213,707
11,594,451
13,689,580
9,843,653
1, 100, 120
227,938
162,962
38,184
15,340
3,848
1,791
144
Individual Relurns/1 974 • Tax Computation and Tax Rates
Table 3.9 —All Returns: Tofal Income Tax as a Percent of Adjusted Gross Income,
Selected Items by Size of Adjusted Gross Income— Continued
[Ail figures are estimates based on samples— money mounts are in thousands or dolliir-;^]
Tax as percent of adjusted gross Income,
size of adjusted gross Income
Total TnromP Tax as a Perv^nt nf AH ins ted r.roRfi Tn^nm^—
Continued
L5 under 20 percent
Total
No adjusted gross Income
$1 under $5.000 "*
$5iOOO under $10,000 !!!!!!!!!!
$10, 000 under $1^, 000 ..'.'..'.['...'.
$15jOOO under $20,000
$20, 000 under $30, 000
$30,000 under $1*0,000 .'!!!!!!.'"
$^^0, 000 under $50, 000 !!!!!!!!!!!
$50,000 under $100,000 !!!"!!!!!.'!
$100,000 under $200,000
$200, 000 under $500, 000
$500,000 under $1,000,000
$1, 000, 000 or more
20 under 25 percent
Total
No adjusted gross income
$1 under $5,000 "
$5,000 under $10,000
$10,000 under $15,000 !!!!!!!!!!!!
$15,000 under $20,000 !."!!!!!!."!!
$20, 000 undar $30, 000
$30,000 under $40,000 ]].'.'!!!."
$40,000 under $50,000 !!.'!!!!!!!!!!
$50,000 under $100,000 !!!!!!!."!!!
$100, 000 under $200, 000 !!!!!."!!!!"
$200,000 under $500,000
$500,000 under $1,000,000 !!!!!!!!!!!!!!
$1, 000,000 or more !.'!!!!!!!
25 under 30 percent
Total
No adjusted gross income
$1 under $5,000 !!!!."'
$5,000 under $10,000 !!!!!.'!!!!!"*
$10, 000 under $15 , 000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $1*0,000 !]!!!!!]"
$40,000 under $'30,000 !.'!!!!!!!!!.'!!'
$50, 000 under $100, 000 !!!!!.'!!!!!'"
$100,000 under $200,000 !!!!!!!!.'!!!.'! 1
$200,000 under $500,OCO
$500, 000 under $1, 000, 000 !!!.!!!."!!!!!!
$1,000,000 or more !!."!!.'!!.'!.'"
30 under kO percent
Total
Ho adjusted gross income
$1 under $5,000 !!!."!"*"
$5,000 under $10,000
$10,000 under $15,000 !!!."!!!!."!'"
$15,000 under $20,000 ............[.'..[
$20,000 under $30,000
$30,000 under $40,000 .............[...
$4o,000 under $50,000 !!!!!!!!!,'
$50,000 under $100,000 "!!!! ."!!.'l !!.'!! !
$100,000 under $200,000 ]!!!!!!.'!!!!
$200, 000 under $500, 000
$500, 000 under $1, 000, 000 !!!!!!!!.'!]!!!!
$1, 000, 000 or more !"!!!.'!!![!!!"
Footnote at end of tatie
Number of
returns
(i;
iaconie
less
deficit
O)
498,262
1,917,473
3,234,765
868, C03
172, ceo
67,998
3,754
662
67
17
14.312
109,812
297,551
383,535
257,937
184,995
6,555
121
(*)
(•)
20,588
39.703
75.138
224,706
14,464
1.160
lij
35
271.549
(♦)
(•)
199
6,522
10,535
177.650
70,027
6,011
385
146
187,201,668
4,771,. _
28,338,465
33,821,535
78,492,535
29,428,738
7,531,042
4,079,422
476,494
188,516
42,952
29,971
47,022.413
202, 949
2,041,062
7,397,508
13,482,238
11,493.289
11,181,513
831, 088
241.030
77.810
73.906
(•)
(•)
550,937
1.388,802
3,413,074
14,501,758
1,781,507
322.420
92.805
03.445
C*)
5,376
234,556
476,897
13,468,869
8,817,310
1,603,078
248,063
277,347
Exemptions
(Amount)
U)
Total
deductions
(4)
Itemized deductions
Number of
returns
15,091,587
373,690
1,871,253
2,642,404
6,927,662
2,497,365
534,542
231,899
10,719
1,814
179
40
11,218
88,271
343,161
790,822
697.609
554.109
19,254
2,394
335
69
697,0, '7
(•)
(•)
16,722
48,357
146, 067
636,511
45,534
3,367
359
.58
681,055
(•)
(*)
356
6,831
8,989
438,787
207,681
16,873
l,oce
410
27,278,199
682,516
4.175,933
4,269,946
10,227,969
4,897,387
1,574,149
1,072,902
217, 001
110,006
29,093
21,295
6,624,343
16,703
206,811
732, 167
1.432.763
1,580,403
2,155,031
289,050
118,414
45,447
47,554
3,173,981
{•)
43,680
112,588
286,263
2.059,735
455,090
133,442
47,374
35,654
(♦)
(«)
972
18.114
36,950
1,296,283
1,287,275
398,060
90,155
120,596
(5)
25.395
287,669
604,335
2,353,886
825,754
165,416
65,069
3,715
662
67
886,058
{ J 16,450
' 124,656
312,419
246,322
178,615
6,390
857
121
26
319,625
(•)
(•)
(•)
7,786
20,697
59,030
216,694
14,041
1,180
139
35
246,699
(•)
CJ
42
2,491
7,421
163,304
68,906
5,935
385
146
(6)
18,548,887
19,602
597,687
1,646,876
8,466,679
4,612,617
1,560,825
1,067,084
216,923
110,006
29,093
21,295
5,912,035
33,010
388,641
1,290,572
1,557,173
2,142,354
288,720
11B,414
45,447
47,554
3,062,926
(•)
19,413
74,827
254,047
2,043,706
454,243
133,442
47,374
35,654
815
11,971
30.723
1,269,537
1,285,030
397,929
90. 155
120, 596
contrltiutions
Number of
returns
(7)
4,195,474
11,4CD
267, 010
581,517
2,285,905
816,374
164,401
64, 503
3,624
657
66
17
856, C84
12,128
117,864
3ca,578
240,697
175,469
6,323
857
120
28
5,871
20,049
55,346
211,510
13.789
1,170
137
35
239,785
(•)
(•)
41
2,476
6,297
156,718
67,840
5,845
383
146
2,1199,294
650
161
163
58.
42
12,
995,403
5,960
61,729
201,918
233,896
320,302
70,345
49,456
21.593
30,202
601,685
{•)
(•)
(•)
3.488
15,520
38.714
353.930
88,099
52,686
24,475
24,758
703,289
(•)
(*)
231
1,058
6,011
232, 492
238.588
111.839
40,971
72,050
(9)
I 243,186
488,999
2,058,651
754,935
150,866
59,221
3,273
581
63
15
10, 192
73,980
232,615
206,310
159,193
5,728
736
104
26
238,952
(10)
(*)
(•)
41
1,030
2,966
110,865
56,783
5,173
327
124
5,038,581
151,463
362.726
2,17u.T40
1,39-. ^45
47 , , ::25
j..-,»9e
74,380
36,162
8,292
4,65c
1,400,175
6,025
53,442
227,705
366,5111
606,302
66,616
33,584
11.736
6.191
671,518
(•)
(♦)
(•)
(•)
l")
2,775
1,426
8,861
7,433
39,949
41.709
173,539
450,358
12,678
127.805
988
29.505
115
9,815
26
3,336
(♦)
351
805
2,262
224,770
274,681
80,4«0
14,217
10,656
Individual Returns/1 974 • Tax Computation and Tax Rates
Table 3.9 —All Returns: Total Income Tax as a Percent of Adjusted Gross Income,
Selected Items by Size of Adjusted Gross Income— Continued
(All I'lgurea are estijiiaicB baced on umnpleo - -money aniounls are Iti ttiousands or (lollaral
145
Tax as percent of adjusted gross income,
size of adjusted gross Income
Income
subject to tax
Number
of returns
Foreign
ta;^ credit
number
of returns
Total
income tax
Additional tax
for tax i#reference
Ilumb«r
of returns
Incoaw tax
after credits
tl umber
of returns
Total Income Tax as a Percent of Adjusted Gross Income — Continued
15 under 20 percent
Total
rio adjusted gross income
$1 under $3.000
$5,000 under $10,UCO
$10,000 under $15.000
$1^,000 under $20,000
$20,000 under $30,000
$30,000 under $1*0,000
$ltO,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200, 000 under $500, 000
$500,000 under $1,000,000
$1,000,000 or more
X under 25 percent
Total
No adjusted gross income
$1 under $5, 000
$5,000 under $10,000
$10,000 under $15,00<:i
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $t*0,000
iitO.OOO under $50,000
$50,000 under $100,000
$100,000 under $200,000
1-^00,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
25 under 30 percent
Total
:io adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10, 000 under $15 , 000
$15,000 under $20, COO
$20,000 under $30,000
$30,000 under tUOjOOO
$1*0,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
*2.00,000 under $500,000
$i00,0C0 under $1,000,000
$1, 000, 000 or mtr e
30 under 1*0 percent
Total
N'o adjusted gross income
$1 under $5,000 ■
$5,000 under $10,000
$10,000 under $15,000
$15, COO under $20,000
$20,000 under $30,000
$30,000 under $1*0,000
$to, 000 under $50, 000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Footnote at end of table.
(U)
(la)
(13)
(iM
(15)
(16)
(17)
(18)
(19)
1)98,262
2.3*0,916
1,917, Wl
3,23lt,752
867,960
172,067
67,977
659
66
17
(*)
ll»,775
109,612
297, 5M
383,525
257,937
18*, 981
6,5118
855
120
28
(*)
20,584
39,680
75,138
22l»,7o4
lit, 1)63
1,178
139
35
271, 42»
(♦)
6,68;.
10,531
177,61*
70,015
6,011
385
146
llt3,650,257
3,715,790
22,279,545
26,845,655
61,019,199
21,667,896
5,216,142
2,576,269
233,607
74,229
13,293
8,632
37,106,597
(♦)
178,073
1,745,386
6,282,708
11,161,794
9,023,116
8,061,007
482,692
116,125
31,472
26,202
17,630,032
(«)
488,464
1,217,200
2,938,375
11,528,439
1,205,570
179,976
44,485
27,451
20,849,300
(•)
213,459
428,153
11,594,084
7,155,181
1,148,626
154,231
155,527
30,924
4,558
11,6*3
6,254
3,323
4,295
593
220
(•)
8,579
4,953
8,686
1,020
2*2
45
(«)
753
10,019
1,6*3
277
55
18
18,595
(*)
10,367
6,846
1,214
115
52
17,383
1,341
649
928
9,552
2,925
1,303
336
134
18,059
(•)
2,640
7,200
3,96*
2,17*
822
294
11,855
(•)
122
5,923
3,391
1,139
1,007
258
1*,731
(•)
2,921
5,103
4,776
999
931
31,648,258
729,880
I 4,632,080
I 5,602,352
13,264,051
5,203,581
1,354.027
731,523
84,374
33,228
7,668
5,494
10,363,264
41,952
425,460
l,b05.*19
2,933,173
2,552,111
2, 5*6, 183
189,25*
5*,e81
17,781
17,050
6,029,223
(*)
(*)
1*1,659
I 372,397
I 90*, 623
3,982,651
494,834
e5,4ce
25,652
17,927
8,627,063
(•)
I 1,736
75,434
[ 155,884
I4,*<i6,l66
3, 13*, 891
577,186
88,762
96,805
(•)
(*)
435
531
670
288
1,047
452
101
20
4
(•)
(•)
(•)
(•)
199
830
585
123
23
6
(♦)
(•)
42
75
56
590
1,351
421
71
32
(•)
(»)
•)
1.087
288
1,964
1,677
987
785
268
(•)
(•)
827
2,886
2,7*6
1,*39
841
159
8,802
(»)
(♦)
{•)
(«)
1,058
2,084
2,636
1,69*
663
577
19,833
(*)
(♦)
269
684
520
2,618
6,376
4,690
2,320
2,158
9,103,858
498,2*9
2,340,911
1,917,471
3,234,752
867,960
172,064
67,964
3,7*6
659
65
17
1,256,099
14,772
109,812
297,5*6
383.521
257,926
18*, 97*
6,5*7
854
ug
28
375,918
(•)
20,584
39,075
75.138
224,696
14,459
1,177
139
35
(•)
6,680
10^528
177,6*0
70,014
6,0U
384
146
31,640,995
729,868
631,89*
602,346
263,690
2Ce,853
353,740
729.558
82, 097
32,2*1
6,882
5,226
10,374.271
41,856
425,460
1,605,213
2,932,815
2,551,648
2,543.297
1JJ6,509
53,4*2
16,9*0
16,891
6,02c. *22
141,659
37 i, 431
904.532
3,9fc,567
492,198
87,71*
8,60'f,23O
(•)
76.21L
1^3. 3t'.
*,*93,>''8
3,123,515
572,*..5
86,4*3
9*, 6*7
146
Individual Returns/1974 • Tax Computation and Tax Rates
Table 3.9 —AH Returns: Total Income Tax as a Percent of Adiusted Gross Income,
Selected Items by Size of Adiusted Gross Income— Continued
[a11 figures are estimates based on samples — money amounts are in thousands of dollars]
Tax as percent of adjusted gross in<
sise of adjusted gross income
Total Income Tax i
Percent of Adjusted Orosa Irurome-
liO under 50 percent
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15, OCX)
$15 , 000 under $20, 000
$a0,000 under $30,000
$30, 000 under $kO, 000
$1^0,000 under $50.000
$50, 000 under $100, 000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
50 percent or more
Total
Ho adjufitec" gross Income
$1 under $5, 000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $ii0,000
$liO,000 under $50,000
$50,000 under $lu0,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns Witb Mo Total Income Tax
Total
No adjusted gross income
$1 under $5, 000
$5,000 under $1C,C'0C
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $1*0,000
$ltO,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000 ,
$200,000 under $500,000 ,
$500,000 under $1,000,000 ,
$1, 000, 000 or more
Footnote at end of table.
Number of
returns
(1)
{*)
(»)
(•)
6,851
32,127
11,166
872
218
10.1(33
(*' .
308
131
80
94
53
1.6
l61i
2,061
5,511*
1.386
578
>, 005, 1(23
5lt3,eit2
1,502,599
797,997
iolt.725
25,517
18,171
5.732
3,207
2,657
722
196
36
Adjusted
gross
income
less
deficit
(2)
9,216,1*1+9
(•)
(•)
1,0W
(*)
575.917
1*, 626,505
3,039,875
572.022
1*02.572
I*. 17 1,196
(»)
705
925
921*
1,598
1.316
13,223
321,551
1,721*, 301
931*. 059
1,170,863
25,138.800
-5,061*,855
22,118,51*1
5,267,1*90
1,21*0,777
1*29,161
1*21*. BI3
197. 701*
11*2,552
176,915
95.894
57.1*66
21*. 98c
27, 362
EKemptions
(Ajnount)
120,376
156
It)
9,1*16
77,1*98
30,263
2.372
553
23.1*55
690
369
293
380
263
2.967
13.1I19
3.587
1.1*59
21*. 490. 727
1.138.041
19,673,726
3,125.846
391.710
79,627
47,908
15.110
8.729
7,154
2,011
556
77
32
Total
deductions
(4)
950,974
(*)
(*i
846
(•)
36,474
341,793
371,678
107,703
92,220
323, 149
4,850
1,605
2.198
2.342
1.624
2,512
3,413
17,541
106.663
75,202
103,199
24,016,133
19,575,203
2,546,061
744,446
202,231
326.295
146,550
86.478
159, 122
101,785
64,342
32,209
31.411
Itemized deductions
!fumber of
returns
(5)
(•)
(*)
32
(•)
5.107
30.298
10.978
863
218
9,6J2
120
65
79
52
41
164
1.699
5.240
1.369
572
1,224,782
633,980
462,384
84,975
IB, 459
14,064
4,515
2,686
2,578
700
193
36
(6)
943,474
*)
*)
812
«)
060
,135
33
338
371,
107
92,
321,647
4,724
1,590
2.175
2.312
1,622
2.502
3.413
16.826
108,127
75,169
103, 187
5,765,806
l,81S,6oo
2,111,541
7C9,933
188,112
319,025
144.116
85.836
158.944
101.741
64.338
32.209
31,411
contributions
Hujnber of
returns
(7)
45,783
(*)
(*)
31
(•)
4,840
29,091
10,707
851
217
200
120
65
64
145
1,464
5,003
1,327
551
502,087
392,115
71,049
16,559
11,778
4,472
2,742
2,384
668
172
32
(8)
247.699
(»)
(»)
7,100
69,414
88,895
35,762
46.290
1,974
339
160
198
107
259
539
4,103
26,397
20, l4l
32,528
464,687
161,945
170,876
47.699
14. 146
13,969
7,513
14,880
11.322
11,083
5.384
3,440
2,430
Interest paid
Number of
returns
(9)
28.872
1.725
17.922
8,265
714
178
5.492
171
111
47
79
48
38
86
603
2.964
943
402
872.805
391,766
380,625
64,236
16,378
9.715
4,214
2,686
2,296
657
IB5
35
(10)
129. 473
(•)
(*)
360
(*)
2,605
43,721
60,629
13,643
8,461
44,915
1,923
649
1,375
1,480
565
717
1,136
1,665
13, 173
10,066
12,146
1.763,859
4o4, 515
622.926
211,068
89.501
110.468
50.685
40.436
82.460
62,880
41.880
21,41*5
25,595
Individual Returns/1 974 • Tax Computation and Tax Rates
Table 3.9 —All Returns: Total Income Tax as a Percent of Adjusted Gross Income,
Selected Items by Size of Adjusted Gross Income— Continued
[All figures are estlnfttea tiaeeii or sairiplee — money njiiQunts are In ttiouaandB of dollftral
147
Tax ae percent of adjusted gross Incomei
size of adjusted gross Incone
Income
suLject to tax
Foreign
tax credit
Total
Income tax
Additional tax
for tax preference
Income tax
after credits
Number
Number
Number
timber
of
returne
Amount
or
returne
Amount
of
returne
Amount
of
returns
Amount
(U)
(i£)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
51,29't
8,006,007
4,812'
4,873
4,053,717
2,039
20,027
51,282
4,033,691
(*)
(•)
-^
-
(•)
(•)
(•)
(•)
(•)
(♦)
(«)
-
-
(•)
C»)
(*)
\:\
i:i
37
327
-
-
462
(')
49
(*)
452
(*)
(•)
(•)
:i
6,837
32,123
(•)
525,102
4,149,306
445
2,455
37
1,107
1 244,6^
2,001)284
250
794
1,746
4,259
1 <*'
6,833
32, 121
•)
242,931
1,997,025
11,165
872
218
2,568,611
453,356
309-111
1,646
193
73
2,17c
639
920
1,364,813
259,388
182,851
126
40
6,650
3.153
3,572
11,164
872
218
l,358,i£3
256,235
179.279
9.839
3,777,175
1,145
2,550
2,395,829
1,959
44,053
9.739
2.351,776
72
63
187
423
(•)
(•)
(»)
1,491
1.221
1,218
1,359
1,486
(•)
308
131
80
94
53
(♦)
1,488
1,220
1,217
1,355
1.477
(«)
1 *
(•)
15
1 X9
150
2,059
M
9,9U
297,045
185
102
2,352
8,052
169,830
46
91
123
2,319
3,494
2,290
1 146
2,054
4,591
167,540
5,512
1,366
578
1,572,364
838,308
1,057,796
610
234
113
639
582
1,227
; 43, 672
542,343
722,535
537
281
197
8,126
7,203
13,594
5,512
1,365
578
935,546
535,140
708,941
377,042
1,159,505
19,055
43,465
-
-
-
-
-
11(4,091
152,303
47,984
17,505
100,391
368,697
227,668
172,098
14,357
(♦)
7.846
(•)
1 ;
-
"
"
"
8,432
2,527
2,426
980
203
120,827
59,483
58,257
36,237
12,095
3,1^5
484
92
18.744
5,841
4,122
' ;
-
-
-
33
2,733
17
1,356
-
-
-
-
-
1
1,019
6
609
! :
_
_
_
-
Total Income Tax as a Percent of Ad.]uaied Gross ln>:Qnia --Contlnued
40 under 50 percent
Total ' . ■ •
tlo adjusted gross income..
$1 under $5,000
^5,000 under $lo,oOO
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000 ,
$30,000 under $'♦0,000
$UO,000 under $50,000
$1)0,000 under $100,000
$100,000 under $20C,000
$200,000 under $500,000
$500,000 under $1,000,000.
$1,000,000 or more
■^n percent or i
Total . . .
No adjusted gross Income..
$1 under $5,000
$5,000 under $10,000
$10,000 under $15, COO
$15,000 under $20,0CO
$20,000 under $30,000
$30,000 under $1*0,000
$1*0,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000...
$200,000 under $500,000...
$500,000 under $1,000,OCO.
$1,000,000 or more
Ret'ims With No Tc-tal Income '
Total
Nc odj'jsted gross income...
$1 under $5,000
$5,000 under $10,000
$10,000 'inder $1^,000 ,
$15,000 under $20,000 ,
$j0,0O0 under $30,000
$30,000 undar $1*0,000 ,
$1*0, UOO under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 'icder $500,000...
$500,000 under $1,000,000.
$1, OCO, 000 or more
(*) Estin»te is not shown separately because of the sn»ll number of returns on which it was tased. However, the data are included in the appropriate totals.
NOTE: Detail may not add to total because of rounding.
148
Individual Returns/1 974 • Tax Computation and Tax Rates
o
(5
■D
TJ
<
CI %
O ;
O ■"
X "
CI ;
o t
o
I
o
o
"1
i"
1
1
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<r o ff> ints
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U-. O -J in NO
CO .- CD P- NO
2|5gS
CT. M ^
-J o CO
fi CD m
00
SfSSS
sssSs
2S^g£
sss
en CO lA
2.237.596
13.708,853
21,506,973
22,070,254
63.940.850
30 r^ O 03
O 00 » -■ --
_H — -- ON (^
r-" oT oT oT CO
C; 3° 3 2
M (M NO
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r- IT. ON ON CD
1!:; 5 o2 2
lA oT m* CM ,o
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5
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0> fM ■-' -3 m
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0. -3 m .-1 lA
ON » « J-
lA -3 00
m ^
CO r- NO in rH
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""2 2" 2" 2"
,j o -e « •"
m CO O -3^ r-
r-. -- VO O -»
p." ao" «r f-
m f-j o» r- lA
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CM en -3 r- -3
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en -J
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K T3
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S
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3 2
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m jj
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P- 00 --
en ,0
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£
t. ££
o
u c
II
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m
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S £3S
O m .»
a-
:;■
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r- e^ Oi -3
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01 '-
iT
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1
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£££
*" *"****
CO — -^t
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1 2=^
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£
r-
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u E
i s
;
o
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Individual Returns/1974 • Tax Computation and Tax Rates
Table 3.11 —Returns With Salaries ond Wages From Form W-2: Salaries and Wages and Social Security Taxes,
by Size of Adjusted Gross Income and Sex
(All figures are estlnmces based on aainpleB--inoney omounta are In thouaanda of dollars]
149
size of adjusted gross Income
Total salaries and
wages reported
on Form W-2
Number of
returns
Salaries ond wages
not subject to social
security taxes
Number <
return
Salaries and wages
subject to social
security taxes
Number of
returns
Social
security
taxes
Salaries and wages
In excess of Income
lljnltsclon
Number of
returns
Excess social security
taxes withheld from
Form W-2
Number <
return
(10)
(11)
All Returns
Total
No adjusted gross Income
Sl under Sl.OOO
51,000 under $2,000
S2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6,000 under $7,000
$7,000 under $8,000
S8,000 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 $1-4,000
$U,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns under $5,000
Returns $5,000 under $10,000
Returns $10,000 under $15,000....
Returns $15,000 or more
Joint Retutms
Total
Totsl
No adjusted gross Income
SI under $1,000
Sl.OOO under $2,000
S2,000 under $3,000
$3,000 under $4,000
SA,000 under $5,000
$5,000 under $6,000
$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 550,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
51.000,000 or sure
net.'irns ur.ler 15,00^
Returns $5,^"VJ utider $10,000
Returns S'.'^,Or>'^ ui.rjer $15,000.,..
RetuiT.s $!''■, '>jn or more
Footnotes at end of table.
73,775,578
184,914
4,979,956
5,014,277
4,365,476
3,855.389
4,249,818
3,904,316
3,737,616
3,551,924
3,492,330
3,340,215
3,119,003
3,086,514
2,887,385
2,907,470
2,592,312
9,496,118
4,585,012
2,035,564
1,767,687
508,196
93,753
17,641
2,035
657
22,649,830
18,026,401
14,592,684
18,506,663
38,978,471
131,968
224,300
359,596
599,704
776,825
1,043,324
1,218,054
1,413,544
1,567,949
1,764,968
1,975,746
1,992,392
2,217,719
2,175,053
2,307,485
2,196,577
8,470,401
4,321,844
1,944,827
1,686,298
482,783
88,229
16,436
1,861
588
3,135,717
7,940.261
10,889.226
17,013,267
742,005,222
1,146,518
2,906,292
7,402,061
10,531,520
13,035,796
18,329,108
20,619,554
23,184,403
25,378,613
28,633,707
30,423,976
31,538,299
34,046,020
34,722,298
37,677,664
35,834,635
155,342,234
94,538,674
49,707,174
54,002,116
23,316,259
7,142,317
2,014,651
340,363
188,970
53,353,295
128,240,253
173,818,915
386,592,758
865,657
255,490
679,014
1,516,614
2,593,697
4,298,210
6,309,460
8,534,928
10,993.440
14,467,583
17,860,171
20,113,230
24,426,444
26,229,134
29,933,952
30,370,970
139,307,637
89,600,399
47,697,152
51,684,002
22,257,160
6,764,690
1,899,808
306,955
170,478
10,208,901
58,165,582
131,073,730
359,688,282
32,797
422,660
582,741
470,341
342,149
343,581
262,104
309,923
361,025
398,103
404,013
478,317
467,230
498,224
536,798
464,649
1,913,796
1,066,777
536,790
432,590
66,797
10,167
2,003
243
82
2,194,469
1,735,168
2,445,218
4,029,245
21,102
20,812
45,034
59,871
64,349
106,833
90,653
161,603
165,784
214.437
221,710
281,417
317,168
340,620
416,054
386,130
1,677,187
1,006,934
518,651
416,769
65,009
9,614
1,904
226
77
318,001
854,187
1,741,389
3,698,571
82,751,513
141,288
202.993
584,000
647,242
558,802
935,634
944,003
1,310,430
1,668,360
2,298,480
2,759,150
3,621,355
3,744,440
4,232,435
5,098,867
4,053,475
19,591,412
13,523,310
8,176,779
7,542,078
887,566
153,067
56,460
11,660
8,207
3,069,959
6,980,423
20,750,571
49,950,558
63,299,810
100,803
27,081
72,479
62,638
109,605
286,561
247,973
497,443
636,833
1,093,456
1,305,549
1,658,947
2,228,393
2,698,025
3,709,312
3,104,807
16,413,352
12,624,160
7,835,467
7,288,165
856,040
146,610
55,136
10,786
8,167
679,165
3,781,255
13,599,484
45,239,906
69,766,012
164,939
4,737,032
4,817,200
4,212,349
3,760,907
4,123,278
3,802,769
3,614,601
3,389,315
3,328,798
3,137,374
2,868,972
2,878,835
2,661,476
2,661,379
2,399,711
8,644,464
4,261,424
1,859,942
1,623,771
466,860
90,859
17,125
1,976
636
21,615,705
17,272,857
13,490,373
17,187,077
36,920,530
120,366
210,417
337,302
571,249
762,263
1,002,301
1,186,115
1,371,001
1,516,004
1,703,348
1,900,778
1,897,653
2,118,345
2,053,645
2,156,635
2,068,412
6,002,125
4,041,421
1,784,462
1,550,610
462,256
85,482
15,965
1,606
569
3,003,898
7,677,246
10,294,690
15,944,696
570,760,204
772,211
2,675,725
6,794,108
9.857.176
12,449,506
17,371,762
19,656,040
21,809,048
23.628,451
26,282,798
27,609,297
27,789,664
30,073,402
30,185,560
31,921,092
30,235,078
121,570,309
65,369,213
29,922,865
25,409,931
7,420,126
1,572,566
329,962
41,075
13,179
49,920,506
118.985.634
150,204,616
251,649,246
560,530
224,334
582,734
1,413,326
2,466,709
3,995,234
6.048,543
7,977.063
10,280,876
13,338,554
16,523,667
18,150,253
22,007,762
23,276,095
25,753,005
26,149,764
110,637,656
62,618,920
28,981,163
24,419,600
7,085,989
1,485.525
310,178
38,109
12,058
9,242,867
54,168,703
115,338,679
235,789,197
33,356,674
44,878
154,717
395,665
574,984
726,736
1,014,579
1,147,974
1,274,394
1,360,751
1,535,686
1,613,401
1,623,659
1,757,617
1,764,669
1,865,962
1.767.532
7,107,125
3,822,170
1.749,779
1,485,863
433,894
91,966
19,299
2,403
771
2,911,559
6,952.207
8,779,639
14,713,1 6
32,644
13,005
33,914
82,395
143,890
233,238
353,174
465,987
600,663
779,221
965,542
1,060,328
1,286,341
1,360,795
1,505.323
1,528,632
6,479,596
3,661,366
1,694,704
1,427,941
414,358
86,874
16,142
2,229
705
539,087
3,164,586
6,741,420
13,785,916
20,032
2,953
3,460
5,551
9,472
2,086
4,428
7,095
10,423
15,819
38,864
54,350
109,501
162,045
869,245
1,192,605
4,911,285
2,987,123
1,523,960
1,382,254
418.030
79.771
15.030
1,740
556
43,574
76,649
2,387,746
11,319,749
12,601
667
4,640
1,944
3,072
5,702
9,026
11,894
25,993
42.597
81,002
115,140
602,560
915,681
4,204,806
2,803,410
1,458,733
1,317,683
398,025
75,320
14,139
1,594
504
26,417
55,687
1,757,180
10,274,214
235,019
27,574
23,953
27,102
27.488
21,692
19,511
64,925
81,802
52,429
55,529
127,280
228,178
304,283
657,705
1,546.082
14,180,513
15,646,151
11,607,530
21,050,107
15,006,567
5,416,644
1,628,229
287,628
167,584
362,828
274,196
2,863,528
84,992,954
204
324
4
075
44
471
17
583
16
415
12,944
60,422
75,731
35,573
30,955
104,030
190,289
253,014
471,635
1.116.399
12,056,629
14,357,319
10,880,522
19,976,237
14,313,131
5,132,555
1,534,494
258,058
150,233
286.869
215,624
2,135,367
78,659,179
2,438,161
4,271
> 211
I 2,673
3,405
2,596
12,770
16,089
28,779
45,197
160,421
205,715
920,693
489,419
239,742
199,798
76,130
22,969
5,104
686
232
7,155
20,032
456,201
1,954,773
2,439
(*)
(*)
(*)
2,672
3,012
2,419
8,756
11,761
20,635
30,583
116,719
160,352
767,950
453,762
231,393
188,338
72,202
21,267
4,768
625
203
5,139
15,019
340,050
1,740,506
390,173
1,564
120
566
336
217
1,619
690
2,519
3,835
6,564
12,647
106,477
77,347
51,302
58,816
40,692
18,184
5,385
826
265
2,249
2,359
26,275
359,294
343,916
,217
(^•^
(•)
(•)
311
216
575
543
1,900
2,908
4,810
10,062
86,533
69,250
49,677
54,137
36,117
16,661
5,006
770
245
1,793
1.283
20,244
320,598
150
Individual Returns/1974 • Tax Computation and Tax Rates
Table 3.11 —Returns With Salaries and Wages From Form W-2: Salaries and Wages and Social Security Taxes,
by Size of Adjusted Gross Income and Sex— Continued
[All figures are estimates based on saDiples--tnoney amounts are in thousands of dollars]
Size of adjusted gross income
Total salaries and
Salaries
and wages
Salaries and wages
Salaries and wages
Excess social security
wages re
jorted
not subject to social
subject to
social
in excess
of income
taxes withh
eld from
on Form
U-2
securi
ty taxes
security
taxes
security
taxes
limitation
Number of
Amount
Number of
Number of
Number of
Amount'
Number of
Amount
returns
returns
returns
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
36,557,491
456,793,677
4,999,548
50,452,959
33,589,856
326,456,829
19,086.174
11.894.428
79,883,889
2.060.465
335.763
88,113
631,744
15,140
59,512
76,145
370,737
21,574
12,358
201,495
2,382
1,203
166,013
174,048
13,927
21,195
153,120
149.159
8,650
453
3.694
(*)
(*)
270,331
473,332
29,100
48,324
254,219
401,530
23.382
43 678
(*)
(•)
470,633
1,075,750
40,382
56,358
448.791
999.192
58.271
(*)
(*)
619,090
1,803,218
48,719
70,908
597.118
1.716.132
100,120
3,135
16,178
2,669
854,433
3,186,706
82,856
246,525
807.859
2,923.829
170,752
1,944
16,352
1,039,931
4,792,182
68,428
193,817
1.001,288
4.585.753
267,804
3,027
12,612
1,227,390
6,619,708
123,995
364,648
1.172,538
6.194.638
361,960
5,702
60,422
1,397,161
8,857,073
111,754
449 ,927
1,346.760
8,331.415
486,874
9,026
75,731
3,012
311
11,802,629
158,237
869,013
1.567,395
10,905,353
637,244
9,432
28,263
2,419
216
1,836,241
14,587,370
171,905
1,050,848
1.749,903
13.506.819
789,447
25,912
29,703
8,756
575
1,882,263
16,698,629
214,186
1,502.954
1,779,239
15.094.437
881,984
42,138
101,238
11,514
542
2,103,490
20,398,672
266,335
1.985.369
1,969,190
18.230.296
1,065,768
77,371
183,007
20,635
1,900
2,090,685
22,081,602
279,750
2.316.803
1,926,667
19.515.236
1,141,041
113,390
249,563
30,369
2,907
25,080,911
337,231
3,257,735
2,031,013
21.381.239
1,250.121
597,655
441.937
116,430
4,808
2,129,936
25,263,888
304.841
2,663,564
1,958,324
21,498,902
1.257.034
910,062
1.101.422
160,352
10,081
8,248,819
112,642,320
1,279,239
13,522,065
7,470.542
87,149.020
5,095.940
4,164,345
11.971,235
759,020
36,113
4,202,771
70,408,703
743.767
9,723,584
3.711.317
46.432,581
2.715.384
2,761,234
14,252,538
448,309
68,715
37,495,342
373,499
5,871,140
1,620.697
20,940,860
1.224.721
1,393.738
10,683,342
226,776
48,961
1,596,539
43,202,425
280,198
5,311.186
1,412.303
18,456,480
1,079.350
1.276.880
19,434,759
171,620
49,983
453,408
20,750,609
46.679
669,299
435,288
6.041.311
353,310
390.257
14,039,999
69,042
36,671
84,358
6,475,937
7.440
126.983
82,284
1,310,069
76,618
74,449
5,038,885
20.762
16,290
15,934
1,830,712
1.667
53.125
15,530
276,164
16,153
14,026
1.501.423
4,699
4.758
1,820
298,343
201
10,498
1.770
34,765
2,034
1,583
253,080
618
740
574
161,824
72
7,579
556
10,912
638
498
143,333
201
233
2,468,613
7,344,798
230.124
502,823
2,337.252
6,560,579
382,749
23,703
281,396
5,079
1,779
46,658,963
634.319
2,928,254
6,837,884
43,523,978
2,543,328
53.099
206,731
15,019
1,283
10,447,882
109,523,702
1.402.343
11.726.425
9,664,433
95,720,110
5,595,949
1.740.616
2,077,167
339,300
20,239
16,486,187
293,266,215
2,732,762
35.295.459
14,750,287
180,652,162
10,564,147
10.077.010
77,318,594
1,701,067
312,464
21,497,128
102,342,818
2,218.569
12.846,847
19,799,047
88,082,817
5,144,835
413.519
1,413,154
46,754
8,151
71,620
233,913
6.556
41,292
65,795
189,792
11,070
445
2,829
77
14
89,088
81,442
6,939
5,886
83,032
75,176
4.355
(*)
(*)
164,310
205,702
21,404
24.155
147,027
181,204
10,532
(*)
(*)
-
-
262,498
440,864
20,577
26,279
245,842
414,134
24,124
(*)
(*)
-
378,448
790,679
16,326
38,697
367,325
750,576
43,769
(*)
(•)
486,785
1,111,504
30,149
40,035
468,108
1,071,405
62,487
(*)
(*)
-
562,466
1,517,278
22,580
54,155
548,121
1.462.791
85,370
(*)
(•)
-
673,579
1.915,220
51,394
132.795
640.514
1.782.425
104,027
-
-
-
726,734
2,136,367
66,058
186.907
680,161
1,949.460
113,789
.
-
-
-
839,393
2,664,954
72,648
224.443
785,758
2,433,201
141,977
(•)
(*)
-
-
1,000,923
3,272,801
68,242
254,701
953,767
3,016,848
176,094
(*)
(«)
-
-
986,299
3,414,601
83,602
355.992
920,637
3.055.816
178.345
(•)
(«)
1,105,137
4,027,772
66,803
243.024
1,054,095
3.777,466
220,573
-
-
1,125,114
4,147,532
81,945
381.222
1,069,862
3,762,859
219,754
1.750
3.451
(*)
<*)
1,221,938
4,853,041
114,092
451.577
1.135.720
4,371,766
255,201
4.905
29.698
(")
(•)
1,210,825
5,107,082
108,354
441,243
1,123.466
4,650,862
271,598
5.833
14.977
(«)
(*)
5,248,608
26,665,317
537,120
2,891,287
4.870,211
23.688.637
1,383,656
41.896
85,393
8,943
419
2,942,062
19,191,696
392,943
2,900,577
2.614.394
16,186.338
945,984
46,559
104,781
5,454
535
1,275,855
10,201,810
223,946
1,964.326
1,093.017
8.040,303
469,984
98,882
197,181
6,636
716
928,172
8,481,577
200.561
1.976.978
758,589
5,963,120
348,591
162,658
541,479
18,235
4,154
165,914
1,506,551
23,295
188.741
146,615
1,044,678
61,048
33,248
273,132
5,003
1,446
24,864
288,753
2,718
19.627
22,745
175,456
10,255
6,305
93,670
1,242
571
3,991
69,096
282
2.010
3.768
34,014
1,989
1,244
33,072
353
250
371
8,612
29
290
348
3,344
196
124
4,978
40
29
134
8,654
6
608
130
1,146
67
42
6,900
14
12
1,452,749
2,864,103
101,951
176.343
1,377,129
2,682,288
156,338
2,924
5,472
80
14
3,805,095
11,506,619
280,922
853.000
3,608,321
10,644,725
621,258
2,751
8,894
-
5,649,313
21,550,029
454,796
1,873,060
5,303,780
19,618,769
1.145,471
16,886
58,200
(*)
(*)
10,589,971
66,422,066
1,380,900
9,944.446
9,509,817
55,137,035
3.221,769
390.958
1.340,585
45,920
8,133
Joint Return9--Contlnued
Husbands
Total
Ho adjusted gross income
$1 under $1,000
SI, 000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
$4,000 under $5,000
$5,000 under $6,000
$6 ,000 under $7 ,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
$11,000 under $12,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Ret.urr.s under $5,00^
Returns $5,000 under $10,OC"i. . .
Returns $10,000 under $15, n:. . ,
Returns $15,000 or more
Wives
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
$I»000,000 or more
Returns under $5,000
Returns $5,000 under $10,000
Returns $10,000 under $15,000.
Returns $15,000 or more
Footnotes at end of table.
Individual Relurns/1974 • Tax Computation and Tax Rates
Table 3.11 —Returns With Salaries and Wages From Form W-2: Salaries and Wages and Social Security Taxes,
by Size of Adjusted Gross Income and Sex— Continued
[All figures arc eatimates based on B«inpleB--nH>ney amour
151
In thouaoniJs
Size of adjusted gross Income
Nonjolnc Returns
Total
Total
No adjusted gross Income
SI under $1,000
51,000 under $2,000
$2,000 under $3,000
$3,000 under $4,000
SA,000 under $5.000
$5 , 000 under $6 , 000
$6,000 under $7,000
$7,000 under SB.OtK)
$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 S15,000
$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
Hetums under $5,0i>."
Fetums $5,000 under $10,000
Returns $10,000 under $15,(»"
Returns $15,000 or more
piled by men
Total
No adjusted gross Income
SI under $1,000
$1,000 under $2,000
52,000 under 53,000
$3,000 under $4.000
$4,000 under 55,000
55,000 under $6,000
56,000 under 57,000
$7,000 under $8,000
$8,000 under $9,000
$9,000 under $10,000
$10,000 under $11,000
SU.OOO under 512,000
$12,000 under $13,000
$13,000 under $14,000
$14,000 under $15,000
$15,000 under $20,000
$20,000 under 525,000
525,000 under $30,000
530,000 under 550,000
550,000 under 5100,000
5100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 ox more
RetuiTtS unler $f,10^
Returns $5,003 under $1Q,0X
Returns $10,003 under $15,030
Returns $15, rrtO or nK>re
Total salaries and
wages reported
on Fonn W-2
Number of
returns
34,797,107
52,946
4,755,656
4,654,681
3,765,772
3,078,564
3,206,494
2,686,262
2,324,072
1,983,975
1,727,362
1,364,469
1,12. ,611
868,795
712,332
599,985
395,735
1,025,717
263,168
90,737
81,389
25,413
5,524
1,205
174
69
19,514,113
10,086,140
3,703,458
1,493,396
18,458,841
35,875
2,422,460
2,510,830
2,092,322
1,608,976
1,616,852
1,321,376
1,034,031
958,005
902,584
698,766
625,373
504,712
409,881
404,980
265,917
708,162
184,521
64,048
64,244
19,090
4,671
971
140
54
10,287,315
4,914,762
2,210,863
1,045,901
(2)
Salaries and wages
not subject to social
security taxes
Number of
returns
182.868,728
282,861
2,650,803
6,723,027
9,014,906
10,441,399
14,030,898
14,310,094
14,649,476
14,385,173
14,166,124
12,563.805
11,425,068
9,619,576
8,493,164
7,743,712
5,463,665
16,034,596
4,936,276
2,010,022
2,318,114
1,059,099
377,627
114,843
33,408
18,492
43,144,394
70,074,671
42,745,185
26,904,477
103,994,208
178,781
1,383,434
3,690,195
5,064,015
5,505,916
7,184,816
7,078,519
6,623,344
6,983,221
7,543,451
6,565,193
6,485,307
5,722,299
5,029,145
5,321,120
3,725,968
11,420,868
3,640,356
1,523,950
1,939,030
881,578
352,023
106,250
30,2""
15,2.0
23,007,158
34,793,728
26,283,839
19,909,483
11,695
402,048
537,707
410,470
277,800
236,748
171,451
148,320
195,241
183,666
182,303
196,900
150,062
157,604
120,744
78,519
236,609
57,643
18,139
15,821
1,788
353
1,876,468
880,981
703,829
330,674
9,083
157,374
280,677
225,206
167,031
140,672
90,926
76,043
90,855
78,250
32,833
89,932
79,204
86,309
63,056
39,548
140,147
36,601
12,156
13,434
1,308
272
83
980,043
418,907
358,049
204,019
40,484
175,914
511,521
564,604
449,197
649,074
696,031
812,987
1,031,527
1,205,024
1,453,601
1,762,408
1,516,046
1,534,410
1,389,555
948,667
3,178,058
899,151
341,311
253,912
29,527
6,477
1,324
871
22
2,390,794
5,199,170
7,151,087
4,710,653
9,961,737
26,075
73,929
280,553
300,651
296,113
355,807
358,377
411,674
430.993
404,846
643,120
785,667
744,211
821,074
690,704
468,914
1,834,363
564,822
215,039
224,243
22,542
5,969
1,196
855
1,333,128
2,249,011
3,510,570
2,869,028
Salaries and wages
subject to social
security taxes
Number of
returns
32,845,482
44,573
4,526,615
4,479,898
3,641,100
2,998,644
3,120,977
2,616,654
2,243,600
1,873,311
1,625,450
1,236,596
991,319
760,490
607,831
504,744
331,299
842,339
220,003
75,480
73,161
24,624
5,377
1,160
170
67
18,811,807
9,595,611
3,195,683
1,242,381
17.563.311
29,965
2,328,944
2,418,980
2,040,468
1,572,315
1,567,308
1,285,968
996,122
910,355
882,420
647,440
572,401
456,556
354,626
359,916
237,331
607,376
157,630
54,774
58,038
18,676
4,574
937
I 138
I 53
9,957,980
4,722,305
1,980,830
902,196
Social
security
taxes
156,220,555
211,682
2,451,390
6,211,373
8.443.850
9,982,797
13,376,548
13,607,496
13,831,985
13,347,575
12,944,244
11,085,630
9,639,410
8,065,641
6,907,485
6,168,087
4,085,314
10,732,653
2,750,293
941,703
990,332
334,136
87,061
19,784
2,966
1,120
40,677,640
64.816,930
34,865,937
15.860,049
88,136,984
131,944
1,286,006
3,409,642
4,762,882
5,200,518
6,823,733
6,716,297
6,210,290
6,546,157
7,122,572
5,906,634
5,676,390
4,940,831
4,164,366
4,474,543
2,899,817
7,910,350
2,073,225
719,260
802,392
260,807
77,531
17,429
2,445
923
21,614,725
32,501,950
22.155,947
11,864,361
12,234
141,712
361,751
492,588
582,846
781,341
794,800
808,407
780,089
756,465
647,859
563,330
471,476
403,874
360,640
238,900
627,529
160,802
55,075
57,922
19,536
5,092
1,157
174
65
2,372,472
3,787,621
2,038,219
927,352
7,701
74,390
198,584
277,833
303.664
398,625
392,462
362,961
382,514
416,132
345,208
331,610
288,885
243,479
261,602
169,569
462,485
121,207
42,067
46,931
15,247
4,535
1,019
143
54
1,260,798
1,899,277
1,295,145
693,687
Salaries and wages
in excess of Income
limitation
Excess social security
taxes withheld from
Form W-2
Number of
returns
7,431
(*)
(*)
2,749
5,322
12,891
11,753
28,499
46,905
266,685
276,724
706,479
183,713
65,227
64,571
20,005
4,451
891
146
52
17,157
20,962
630,566
1,045,535
1,324,840
3,121
<*)
5,142
11,737
11,753
23,287
38,999
208,980
205,641
541,933
140,313
52,026
52,557
16,167
4,006
792
121
45
9,900
18,320
488,660
807,960
30,695
(») .
22,927
24,574
23,250
37,889
51,269
186,070
429,684
2,123,885
1,288,832
727,008
1.073.870
695,436
284,089
93,735
29,571
17,350
75,960
58,571
728,161
6,333,775
20,762
(*)
Number of
returns
(10)
15,439
23,250
37,257
43,705
155,873
357,237
1,676,155
1,002,309
589,651
912,395
598,229
268,523
87,625
26,929
14,277
59,305
42,767
617,322
5,176,094
(*)
(»)
(*)
(*)
(*)
[•)
<•)
<*)
(•)
14,614
43,702
45,363
152,743
35,657
8,349
11,460
3,928
,702
336
29
2,016
5,013
116,151
214,265
281,176
155
(*)
(*)
(♦)
(•)
(*)
C*)
(*)
(*)
14,400
39,619
33,963
125,494
34,154
4,388
10,042
3,115
1,544
301
51
24
187
5,013
96,863
179,113
46,260
347
927
1,774
2,565
19,944
8,097
1,625
4,679
2,575
1,323
377
56
20
456
1,076
6,031
38,696
815
1,578
2,094
16,931
7,650
1,147
4,126
1,959
1,215
353
46
16
173
1,076
4,851
33,442
Footnotes at end of table.
152
Individual Returns/1974 • Tax Computation and Tax Rates
Table 3.11 -Returns With Salaries and Wages From Form W-2: Salaries and Wages and Social Security Taxes,
by Size of Adjusted Gross Income and Sex— Continued
[All figures are estimates based on sainple8--money i
nts are In thousands of dollars!
Total salaries and
wages reported
on Form W-2
Salaries and wages
not subject Co social
security taxes
Salaries and wages
subject to social
security taxes
Social
Salaries and wages
in excess of income
limitation
Excess social security
taxes withheld from
Form U-2
Size of adjusted gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount '
taxes
Number of
returns
Amount'
Number of
returns
Amount
CD
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Filed by women
16,338.266
17.071
2,333,196
2,143,851
1,673,450
1,469,588
1,589,642
1,364,886
1,290,041,
1.025,970
824,778
665,703
501,238
364,083
302,451
195,005
129,818
317.555
78,647
26,689
17,145
6,323
853
234
34
15
9,226,798
5,171,378
1,492,595
447,495
78.874.519
104.080
1.267.368
3,032.832
3,950.891
4,935,983
6.846.082
7,231.574
8,026,132
7,401,952
6,622,673
5,998,612
4,939,761
3,897,277
3,464,019
2,422,592
1,737,697
4,613,729
1,297,920
486.072
379.084
177,520
25,604
8,594
T,199
3,272
20.137.236
35,280,943
16,461.346
6.994.994
1,830,934
{*)
244,674
257,030
185,264
110,769
96,076
80,525
72,277
104,386
105,416
99,470
106.968
70,858
71,295
57,688
38,971
96,462
21,242
5,983
2,387
480
1 "
1 '
896,425
462,074
345,780
126,655
9,489,965
(•)
101,984
230,968
263,953
153,084
293,267
337,653
401,313
600,534
800,178
810,481
976,741
771,835
713,336
698,850
479,754
1,343,696
334,329
126,272
29,669
6,985
637
36
1,057,666
2,950,158
3,640,516
1,841.625
15,282,171
14,608
2,197,671
2,060,918
1,600,632
1,426,329
1,553,669
1,330,686
1,247,478
962,956
743,030
589,156
418,918
303,934
253,205
144,828
93,968
234,963
62,373
20,706
15,123
5,948
1 803
1 223
i »
8,853,827
4,873,306
1,214,853
340,185
68,083.572
79,737
1,165,384
2.801.731
3,680,968
4,782,279
6,552,815
6,891,199
7,621,695
6,801,418
5,821,672
5,178,996
3,963,020
3,124,810
2,743,119
1.693,545
1,185,496
2,822,303
677,068
222,443
187,940
73,329
9,530
2,355
522
198
19,062,915
32,314.980
12.709,990
3,995,688
3,976,760
4,533
67,321
163,167
214,756
279,182
382,716
402,338
445,447
397,575
340,333
302,651
231,720
182,591
160,395
99,038
69,331
165,044
39,595
13,009
10,991
4,289
557
138
31
12
1,111,674
1,888,344
743,074
233,665
389,380
4,310
(*)
(*)
(*)
(*)
(*)
(*)
(*)
1 13,118
57,705
71,083
164.546
43,400
13,201
12,014
3,838
445
99
25
7
7,257
2.642
141.906
237,575
1,300,982
9,933
(•)
(*)
(«)
(•)
(')
(♦)
(*)
8,196
30,197
72,447
447,730
286,523
137,357
161,475
97,206
15,566
6,110
2,641
3,074
16,655
15,805
110,840
1,157,681
56,269
(*)
(•)
(*)
(*)
15,483
27,249
1 5,464
1 2,231
158
35
10
5
(*)
19,288
35,152
6,716
(*)
(*)
-
-
-
.
-
-
-
-
.
(*)
(*)
665
3,013
925
1,169
108
24
11
4
(•)
1,180
Returns $15,000 or nrre
5,254
(*) Estimate is not shown separately because of the small number of returns on which It was based. However, the data are included in the appropriate totals.
iThia amount can be reached by dividing the amount of social security taxes withheld by the appropriate rate for the filing period.
2To compute this amount, subtract the sum of columns 4 and 6 from column 2.
'For taxpayers with more than one Form W-2 only, chia is the amount inexcess of the roaxiiiium social security taxes due for the filing period.
NOTE: Detail may not add to total because of '
ndlng.
Table 3.12 -Returns With Additional Tax for Tax Preferences: Selected Income
and Tax Items by Size of Adjusted Gross Income
[All figures are estimates based on samples — money amounts are In thousands of dollars!
.
number
of
returns
Adjusted
gross
income
less
deficit
, Income subject
to tax
Income tax
after credits
Returns with no Income tax
after credits
Size of adjusted groae
income
Number
of
returns
Amount
tax for
tax
preferences
Number
of
returns
Amount
dumber
of
returns
Adjusted
gross
income
less
deficit
Amount of
additional
tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
18,542
1.957
627
396
342
566
986
1.203
4,801
i.357
2.349
639
319
1,732,343
-215,077
3.152
5,216
6,039
14.072
33,667
54,196
352.469
610,344
712,966
428.022
727.277
14.557
97
69
213
483
827
1,132
4.402
4.171
2,254
601
308
1,827,374
225
346
1.129
6,458
14.219
28.823
191.746
358,246
439.925
263,277
522,980
1<.2.575
15,868
3,108
1.565
1,874
2.712
5.295
2.810
17.948
23.521
27.007
16,868
23.999
13.922
( 106
127
397
771
1.074
4,241
4.090
2,228
585
303
977.963
34
42
1.031
2.769
6,234
60,689
155,150
243,483
163,617
344,914
4,620
1,957
1 560
357
' 215
169
215
129
560
267
121
54
16
-10,719
-215,077
2,750
4,712
3,801
4,163
7.266
5.944
38.611
37.473
35.876
36.007
27,755
42,127
No adjusted gross Income
15,668
2,835
SIO.OOO under $15.000
S15.000 under $20.000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50.000...
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500.000
$500,000 under $1.000,000
$1,000,000 or more
1,315
1,451
1,762
2.783
1.033
4.822
3.872
2.863
2.412
1.111
Detail may not add to total because of rounding.
Individual Returns/1974 • Tax Computation and Tax Rates
153
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154
Individual Returns/1 974 • Tax Compulation and Tax Rates
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II
Individual Returns/1974 • Tax Computation and Tax Rates
!5a
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Section 4
Taxpayers
Age 65 or Over;
Retirement
Income Credit
Contents
Introduction, 165
Returns with age exemptions, 165
Returns with retirement income credit, 166
Text tables
4A All returns and returns of taxpayers
age 65 or over: selected characteris-
tics, 165
4B Returns with retirement income credit;
selected characteristics for all returns
and returns of taxpayers age 65 or
over, 166
4C Returns with at least one taxpayer
age 65 or over, and with pensions and
annuities, by size of adjus'.ed gross
income, 166
4D Selected characteristics of taxpayers
age 65 or over by sex, 167
Charts
4A Returns filed by taxpayers age 65 and
over, 1965-1974, by size of adjusted
gross income, 167
Basic tables
4.1 Returns of taxpayers age 65 or over:
sources of income, deductions, and
tax items by size of adjusted gross
income, 168
4.2 Joint returns with at least one tax-
payer age 65 or over: selected sources
of income, deductions, and tax items
by size of adjusted gross income, 173
4.3 Returns of taxpayers age 65 or over:
selected items by marital status, 177
4.4 Returns with retirement income credit:
sources of income and tax items by
size of adjusted gross income, 178
Introduction
This section presents data for two
groups of returns: those on which at least
one additional exemption was claimed for
age 65 or over and those on which the
retirement income credit was claimed.
About 80 percent of the returns falling into
the latter category were filed by persons
who also claimed an age exemption.
Returns With Age Exemptions
Persons age 65 or over benefitted from
certain special tax provisions under the
Internal Revenue Code. These included
an additional $750 exemption for each
taxpayer age 65 or over (which raised the
income level for filing a return), the exclu-
sion of all or a part of the gain on the
sale of personal residences, and more
liberal treatment of "retirement income"
for the purpose of computing the retire-
ment income credit. t\/loreover, social
security income, a major source of income
for many older persons, was nontaxable
and was not reported on income tax re-
turns. See table 4A for a comparison of
selected characteristics reported on returns
of taxpayers age 65 or over and on all
returns.
Data for pensions and annuities reported
on returns of taxpayers age 65 or over are
presented in table 4C. Generally, taxpayers
could report this income either directly on
page 2 of Form 1040, usually when the
amount was for a fully taxable non-con-
tributory pension, or on the Schedule E,
Supplemental Income Schedule, normally
used to report contributory pensions, all or
part of which was exempt from taxation.
(See sections 1 and 6 for a further ex-
planation of pensions and annuities.)
While some taxpayers elected to use the
Schedule E to report a fully taxable pen-
sion, as is shown in columns 7 and 8 of
table 4C, approximately 1.7 million tax-
Table 4A.— All Returns and Returns of Taxpayers Age 65 or Over:
Selected Characteristics
[All figures are estimates based on samples — data are in thousands]
Total number of returns
Adjusted gross Income less deficit
Salaries and wages (gross)
Business or profession net profit less net loss
Farm net profit less net loss
Partnership net profit less net loss
Sales of capital assets net gain less net loss.
Dividends in adjusted gross income
Interest received
Rent net income less net loss
Royalty net income less net loss
Pensions and annuities:
Income received this year
In adjusted gross income
Statutory adjustments'
Lump-sum distributions not included in adjusted
gross income
Returns with Itemized deductions
Returns with standard deduction ;
Total
With low-income allowance
With percentage standard deduction
Taxable income
Returns with retirement income credit
Income tax after credits
Returns with additional tax for tax .preferences
Total income tax
Total tax liability'
Tax rebate*
All returns
Returns
of taxpayers age
65 or over
Percent of
total number
Percent of all
Number
total number
Number
of returns
returns with
of returns
of taxpayers
age 65 or over
characteristic
(1)
(2)
(3)
(4)
(5)
83.340
100.
7.371
100.0
8.8
83.273
99.9
7.370
100.0
8.9
75,088
90.1
3.310
44.9
4.4
7.180
8.6
773
10.5
10.8
2,804
3.4
423
5.7
15.1
2.470
3.0
334
4.5
13.5
7.983
9.6
1.995
27.1
25.0
8,703
10.4
2.607
35.4
30.0
39.954
47.9
6,422
87.1
16.1
6,568
7.9
1.577
21.4
24.0
583
0.7
202
2.7
34.7
4.770
5.7
2.868
38.9
60.1
4.586
5.5
2,790
37.8
60.8
8,105
9.7
318
4.3
3.9
24
(3)
5
0.1
21.4
29.564
35.5
2,632
35.7
8.9
53.230
63.9
4.654
63.1
8.7
36.258
43.5
3.515
47.7
9.7
16.972
20.4
1,139
15.5
6.7
67.706
81.2
5,470
74.2
8.1
813
1.0
659
8.9
81.0
67.330
80.8
5,393
73.2
8.0
19
4
0.1
22.9
67.335
80.8
5.394
73.2
8.0
68.642
82.4
5.629
76.4
8.2
67,413
80.9
5.397
73.2
8.0
'includes sick pay exclusion, moving expense deduction, employee business expense deduction, self-employed
retirement deduction, and forfeited Interest penalty.
^Less than 0.05 percent.
'The sum of income tax after credits plus self-employment tax, tax from recomputing prior-year investment credit,
additional tax for tax preferences, social security taxes on tip Income, tax from recomputing prior-year Work
Incentive <WIN) credit, and all other taxes.
^ See Tax Rebate In Section 6 for explanation of term.
165
166
Individual Relurns/1 974 • Age65or Over; Retirement Income Credit
Table 4B. — Returns With Retirement Income Credit:
Selected Characteristics for All Returns and Returns of
Taxpayers Age 65 or Over
[All figures are estimates based on samples-data are in thousands]
Adjusted gross Income less deficit
Salaries and wages (gross)
Sales of capital assets net gain less loss.
Dividends in adjusted gross income
Interest received
Pensions and annuities;
Income received this year
In adjusted gross income
Rent net income less net loss....
Royalty net income less net loss.
Lump-sum distributions not included in adjusted
gross income
Itemized deductions
Standard deduction
Exempt ions amoun t
Taxable income
Income tax before credits
Retirement income credit
Total other tax credits
Income tax after credits
Additional tax for tax preferences.
Total income tax....
Total tax liability.
Tax rebate
All returns with
retirement income credit
Returns of taxpayers
age 65 or over with
retirement income credit
Number
of
returns
(1)
813
182
2 3A
315
755
558
554
183
32
(*>
317
497
813
813
C*)
739
1
739
742
739
(2)
9,423,002
1,059,160
372,483
1,503,141
2,139,408
3,583,593
3,366,629
391,123
141,846
(*)
1,188,893
730,871
1,698,575
5,804,663
1,373,910
124,308
(*)
1,239,5U
1,633
1,241,145
1,255,046
80,846
Number
of
returns
(3)
659
111
199
279
626
437
433
155
24
(*)
251
408
659
659
(*)
600
1
600
602
500
(4)
7,818,879
667,710
324,381
1,452,592
1,984,561
2,538,243
2,515,114
372,312
135,111
(*)
977,926
598.568
1,457,085
4,785,299
1,174,186
92,788
(*)
1,072,415
1,520
1,073,935
1,082,264
65,001
(*) Estimate is not shown separately because of the small number of sample returns on which it was
based. However, the data are included in the appropriate totals.
Table 4C. — Returns with at Least One Taxpayer Age 65 or Over, and
with Pensions and Annuities, by Size of Adjusted Gross Income
[All figures are estimates based on samples — data are in thousands]
Total pensions and annuities
Fully taxable pensions and annuities
Number
returns
Amount
In adjusted
gross income
Total
Reported on
Schedule E
Size of adjusted gross income
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Total'
2,868
999
1,046
387
437
10,962,241
2,216,745
3,864,373
1,594,934
2,886,189
2,790
962
1,026
379
424
10,091,027
1,911.549
3,635.413
1.879,058
2,665,007
2,427
817
922
336
352
8,965,054
1,665.648
3,272,012
1,667,933
2,359,461
712
243
248
121
101
2,471,087
436,245
841,156
553,447
640,239
Under S5,000
55.000 under SIO.OOO
510,000 under 515.000
Partially taxable pensions and annuities
reported on Schedule E
Nontaxable pensions
and annuities
reported on
Schedule E
Size of adjusted gross Income
Number
of
returns
Amount
received
Excludable
portion
Taxable
portion
Number
of
returns
Amount
received
(9)
(10)
(11)
(12)
(13)
(14)
458
163
140
57
99
1,660,948
399. 61A
513,104
299.853
448,377
534,974
153,713
149,703
88,72B
142,830
1,125,974
245,901
363,401
211,126
305,546
100
43
27
to
20
336,239
151,482
79,257
27,148
78,352
55,000 under SIO.OOO
510,000 under 515,000
515.000 or more
payers reported their fully taxable pen-
sions directly on Form 1040.
Selected income, exemption, and tax
items for joint and nonjoint returns classi-
fied by sex of taxpayer are stiown in tables
4D and 4.3. Classification by sex of tax-
payer was possible only for nonjoint re-
turns because taxpayers were not required
to identify all the sources of income, de-
ductions, and tax items attributable to each
spouse if they filed joint returns. See the
text in section 1, Returns Filed and
Sources of Income, for a further discus-
sion of the methods used for this classi-
fication.
For 1974, the filing requirement for
single persons age 65 or over was $2,800.
For joint returns, if either spouse was 65
or over, the filing requirement was $3,550,
while it was $4,300 if both were over age
65. The reason the filing requirements
were higher for older persons was that
the extra exemption deduction and the
low-income allowance made them non-
taxable 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
1974 showed an increase of about 250,000
returns filed by persons age 65 or over,
the third straight year showing an in-
crease. Before 1972 there were 2 straight
years of decline, attributable to the liberal-
ized filing requirements (see chart 4A).
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,
annuities, or other forms of "retirement
income" {such as dividends, interest, or
rents) in order to help equalize their tax
treatment with those receiving tax-exempt
social security or railroad retirement bene-
fits. The base for the retirement income
credit was reduced by the amount re-
ceived under the Social Security Act.
Data for returns with retirement income
credit reported are presented in tables
4B and 4.4. See section 6 for additional
information on retirement income credit.
'Includes returns with no adjusted gross Income.
NOTE; Detail may not add to total because of rounding.
Individual Returns/1974 • Age 65 or Over; Retirement Income Credit
167
Table 4D.— Selected Characteristics of Taxpayers Age 65 or Over by Sex
(AH figures ure estimates based on 8aiiiple9--diit .i nre In thousand!))
All returns
Joint returns
Nonjolnt returna
Total
riled by men
Filed by women
(1)
(2)
(3)
(4)
(5)
7,371
75,212.242
3,310
22,430,518
2,607
10,526,241
6,422
17,544,342
2,868
10,962,241
2,790
10,091,027
5,470
44,248,081
5,393
11,437,562
5,394
11,466,969
5,397
597,010
4,320
51.860.640
2, -370
18,448,122
1,370
5,913,316
3,753
10,687,770
1.786
7,138,189
1,738
6.590,508
3,183
31,067,996
3,138
8,068,327
3,138
8.091,566
3,141
361.314
3.051
23,351,601
940
3,982,396
1,238
4.612.925
2.669
6.856,573
1.082
3.824,052
1,052
3,500,521
2,287
13,180,083
2,256
3,369,234
2,256
3,375,398
2,256
235,695
887
6,830.299
340
1,752.252
259
989,471
683
1,696,923
326
1.259.639
320
1.175.073
658
3.969,800
646
1.043.574
646
1,046,987
64 7
66,011
2 164
Adjusted gross Income less deficit
Salaries and wages (gross):
Number
16,521,302
599
2,230,143
979
3.623.454
1.986
5.159,650
756
2.564.413
Dividends In adjusted gross Income:
Interest received:
Number
Pensions and annuities:
Income received this year:
In adjusted gross income:
2.325,448
1,629
9,210,283
1 609
Taxable Income:
Number
Income tax after credits:
2,325,660
Total Income tax:
2,328,411
Tax rebate:
NOTE: Detail may not add to total because of rounding.
Chart 4A
Returns
filed by
taxpayers
age 65
and over,
1965-1974,
by size of
adjusted
gross
income
The number of relurns
filed reflects, in part,
l.ie changes in filing
requirements for 1970,
1971, and 1972.
Millions of returns
8
1965 1966 1967 1968 1969 1970 1971 1972 1973 1974
168
Individual Returns/1 974 • Age 65 or Over; Retirement Income Credit
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Individual Returns/1 974 • Age 65 or Over; Retirement Income Credit
169
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592 22222 oooo o
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rS
Individual Returns/1974 • Age 65 or Over; Retirement Income Credit
Table 4.3 —Returns of Taxpayers Age 65 or Over: Selected Items by Marital Status
177
Itariul status, age exemptions
by sex of taxpayer
Number of
returno
Atljustea
Srjsa
Income
less
deficit
Total
deductions
Exemptions
Taxoblo
Income
Income
tax
after
credlto
Total
Income
Total
number
Amount
Taxpayers'
^number)
Ux
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
7,371,124
A, 319, 849
2,210.649
1,803,967
305,233
97,403
65,918
3i;485
130,057
47.171
82,886
23.551
10,959
12,592
2,800.264
763,144
2.037,120
75.212.24A
51.860.642
26,571.263
21.611.332
3.678,047
818.923
481.567
337.356
1.128,319
381.542
746.777
152,826
102,426
50,400
21,251,334
5,864,765
15.386,769
17,994.506
11.355.656
5.852.595
4.775.753
727.308
203.370
118.826
84.544
278.668
92.706
185.962
51.271
34.958
16.313
6.105.541
1.632.508
4.473.033
21.952.625
15.693.429
6,951,746
5.797.859
943.824
213.521
146.555
66.966
328,834
121,486
207.348
61.634
28.794
32.840
5.655.207
1.536,022
4.119.185
16.463.447
11.769.813
6.713.728
4.348.217
707,868
160,138
109,913
50.225
246.283
90,772
155,511
46,226
21,596
24.630
4.240,987
1,151,985
3,089,002
11,695,823
8,639.698
4.421.298
3.607.934
610.466
102.253
70.471
31.782
130.057
47,171
82.886
23.551
10.959
12,592
2,800,264
763,144
2,037,120
44,248,079
31,067,996
15,452,759
13,275,951
2,339,286
517,635
290.662
226.973
651.022
222,424
428.598
68.225
47.872
20.353
11.943.201
3.408.843
8,534.358
11,437.562
8.068.329
4.225.298
3.326.327
516.704
157,050
86,023
71,027
159,201
53,581
105.620
12.714
8.724
3,990
3,040,268
895,245
2,145,023
11.466.969
8.091.570
4.237.226
3.337.238
517.106
157.706
86.625
71,081
159,800
Joint rccuma of husbands and wives, total
Husband 65 or over; wife under 6S
Wife 6S or over; husband under 65
Separate returns of husbands and wives, total...
Wives
Hen
Men
3 045 176
Women
Detail may not ^idd to total because of rounding.
178
Individual Returns/1974 • Age 65 or Over; Retirement Income Credit
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Section 5
Contents
Introduction, 179
States, 179
Regions, 179
IVlethod of geograpiiic coding, 179
Data for 1974,179
Maps
Internal Revenue Service Regions, 180
Standard Federal Regions, 180
Basic tables
5.1 Selected sources of income, deduc-
tions, and tax items, by States and
Regions, 181
5.2 Returns with itemized deductions;
selected items by States, 186
5.3 All returns: number of returns, ex-
emptions by type, and number of re-
turns by number of exemptions otfier
tfian age and blindness, by States, 188
5.4 Selected items by marital status, sex
of taxpayer. States, 190
5.5 All returns: adjusted gross income,
salaries and wages, exemptions, tax-
able income, and income tax, by size
of adjusted gross income and States,
193
Introduction
Data in this section classify taxpayers
by State, Internal Revenue Service Region,
and Standard Federal Region. Ttie bound-
aries of these two sets of regions are in-
dicated in the maps included in this sec-
tion. These geographic classifications, as
well as some of the limitations applying
to the data for these areas, are explained
below.
State and
Regional
Data
states
state tables classify taxpayers accord-
ing to the state or other area in which
they lived, including the District of Colum-
bia and, as described below, Puerto Rico.
Returns of service men and women who
filed from Army Post Office and Fleet
Post Office addresses and of other U.S.
citizens living abroad are classified in
separate categories.
Residents of Puerto Rico had to file
U.S. income tax returns only if they had
income from sources outside Puerto Rico
or income earned in Puerto Rico as em-
ployees of the U.S. Government, and the
income on these returns was limited to
these amounts. U.S. citizens residing
abroad could, under certain circum-
stances, 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 income
consisted entirely of such exempt income.
Therefore, neither the coverage of people
nor of income in these two categories was
comparable to that for the United States.
Regions
In table 5.1. State data are summarized
by Internal Revenue Service Regions. In
this table the data are also summarized
by Standard Federal Regions, established
by the Office of Management and Budget
to facilitate coordination of various Fed-
eral programs.
IVlethod of Geographic
Coding
Geographic coding of returns for Staiis-
t'cs ct Income was based on the address
reported at the top of each tax return.
This method of geographic coding was
subject to certain limitations. Not all tax-
payers gave their home address; some
reported:
(a) the address of the tax lawyer or
accountant who prepared the re-
turn,
(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.
Data for 1974
In table 5.1, additional data are shown
this year for Small Business Corporation
net income (less loss) and for the tax re-
bate provided for by the Tax Reduction
Act of 1975. Itemized deductions detail,
shown for the 1973 report, have been
omitted for 1974. Table 5.4 presents in-
formation from Forms W-2 for joint and
nonjoint returns, classified by States and
by sex of taxpayer. See the text in section
1, Returns Filed and Sources of Income,
for a description of the methods used to
classify taxpayers by sex and to tabulate
data from Forms W-2.
179
180
Individual Returns/1974 • State and Regional Data
Internal Revenue Service Regions
Standard Federal Regions
Individual Returns/1 974 • State and Regional Data
Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions
lAIl figures arc ctttlmatcii bflucd on jiamplcfl--money amounts are in thousamlH of ili>ll.ir'i)
181
states and regions
United States, total.
Alabama.. ..
Alaska
Arizona. . . .
Arkansas.. .
California.
Colorado
Connecticut
Delavare
District of Columbia.
Florido
Georgia.
Hawaii..
Idaho
llllnolB
Indiana.
Iowa
Kansas. ...
Kentucky..
Louisiana. .
Maine
Maryland
Massachusetts.
Michigan
Minnesota
Mississippi. . .
Missouri
Montana
Nebraska
Nevada
New Hampshire.
New Jersey. ..
New Mexico.. .
New York
North Carol ini
North Dakota.
Ohio
Oklahoma
Oregon
Pennsylvania..
Rhode Island.
South Carolina.
South Dakota...
Tennessee
Texas
Utah
Vermont
Virginia
Washington.. . .
west Virginia.
Wisconsin
Wyoming
APO/FPO'
Puerto Rico
U.S. citizens abroad*
All regions....
Central
Mld-Atlantlc...
Midwest
North Atlantic.
Southeast
Southwest
Western
Other areas ....
Standard Federal Regii
All regions.
Region 1
Region II...
Region 111..
Region IV...
Region V
Region VI . . .
Region VII..
Region VIII.
Region IX...
Region X
Region XI. . .
Number
of
returns
83,340,190
1,199,322
13S,80S
846,830
714,219
8,628,620
1,072,658
1,322,210
235,634
271,147
3,251,070
1,826,061
346,824
304,570
4,607,394
2,078,103
1,115,781
908,598
1,161,929
1,255,677
418,675
1,667,193
2,405,044
3,461,045
1,539,115
716,595
1,824,516
285,967
617,232
273,920
333,090
2,975,200
413,774
7,071,649
2,050,821
246,594
4,269,911
994,564
926,784
4,658,276
391,868
1,037,470
256,912
1,565.032
4,584,947
437 ,409
178,424
1,948,336
1,415,381
611,905
1,820,627
151,250
309,859
27,508
170.845
83,340,190
11,582,893
11,755,786
12.028,171
12,120,960
11.646,371
10.095,687
13,602,110
508,212
83,340,190
5,049,311
10,074,357
9,392,491
12,808,300
17,776,195
7,963,181
4,466,127
2,450,790
10,096,194
2,782,540
480,704
Adjusted
gross
Income
(less
deficit)
Salartei and wages
(gross)
Number of
returns
905,523,261
11,516,193
1,927,477
8,767,939
6,361,258
98,290,598
11,344,966
15,979,831
2,791,872
3.101.014
33,637,083
18,155,405
3,957,025
2,954,195
55,336,515
22,676,257
11,999,121
9,542,851
11,270,079
12,578,190
3,632,615
20,607,692
25.908,895
41,428,202
16,500,738
6,283,219
18,765,705
2,706,029
6,320,636
2,951,926
3,351,650
36,483.615
3,669,952
85,418,681
19,389,548
2,503,886
46,311,553
9,563,818
9,762,818
50,195,510
3,881,446
9,563,442
2,293,360
14,878,811
47,187,719
4,354,327
1,647,506
21,642,154
15,477,438
6,047,539
18,970,698
1,593,167
2,287,200
192,213
1,561,681
905,523,261
127,733,629
134,821,857
132,690,658
139,820,624
113,423,702
101,841,920
151,149,773
4,041,094
,523,261
,401,943
,094,509
,385,781
,693,781
,223,962
,360,937
,628,312
,795,735
,967,488
,121,928
1,098,595
130,208
761,733
636,604
7,699,135
978,378
1,195,236
212,310
241.334
2,762,664
1,684,791
319,525
269,036
4,152,428
1,890,773
918,647
776,156
1,026,881
1,164,690
377,108
1,542,320
2,214,432
3,164,465
1,357,743
658,241
1,584,756
242,170
516,466
252,647
302,355
2,735,513
374,033
6,423,074
1,895,423
196,244
3,920,745
882,491
833,248
4,223,171
359,442
965,129
197,693
1,433,896
4,138,931
404,957
155,824
1,823,232
1,265,488
557,041
1,596,533
134,002
307,576
15,943
116,610
75,088,066
10,559,905
10.777,880
10,520,510
11,027,471
10,498,739
9,085,285
12,178,147
440,129
75,088,066
4,604,397
9,174,530
8,599,408
11,525,620
16,082,687
7,196,749
3,796,025
2,153,444
9,033,040
2,497,980
424,186
758,628,836
10,114,242
1,737,099
7,358,711
5,091,346
82,190,869
9,495,621
13,257,863
2,352,380
2,531,392
26,193,914
15,802,077
3,359,038
2,222,831
46,566,263
19,007,031
8.510,051
7,218,042
9,248,516
10,620,788
2,971,128
17,947,638
22,269,873
36,162,680
13,529,484
5,381,628
15,450,690
2,001,189
4,512,272
2,532,267
2,841,002
31,357,688
3,151,221
71,299,024
16,667,765
1,495,067
40,113,552
7,861,147
7.872,385
42,900,059
3,307,728
8,325,195
1,495,699
12,901,530
38,977,156
3,776,486
1,313,952
18,841,605
12,870,160
5,115,312
15.568,570
1,214,867
2,294,255
152,392
1,278,093
758,628,836
109,647,091
115,930,763
107,128,096
117,260,570
95,386,351
83,630,188
125,921,035
3,724,740
758,628,836
45,961,546
102,809,105
89,688,386
104,634,868
170,947,579
65,701,657
35,691,056
19,478,929
95,440,886
24,702,475
3,572,348
Bualneaa or profession
net profit
loss net loss
Number of
returns
(5)
7,180,025
97,325
19,268
81,382
78.923
895,339
115,960
98,612
15,677
16,852
294,267
148,157
31,383
38,303
339,704
169,178
120,608
102,484
106,566
102,865
47,538
124,765
172,892
245,539
145,484
65,102
184,799
36,290
64,877
24,760
32,699
196,996
41,621
493,201
158,314
23,560
326,748
127,204
102,598
346,080
25,704
74,989
29,350
129,745
506,526
45,062
21,411
143,247
146,890
44,735
153,817
17,337
1,281
(*)
5,862
7,180,025
892,766
843.617
1,062,199
892,057
967,899
1,092,920
1,421,275
7.292
7,180,025
398,856
690,346
691,356
1,074,465
1,380,470
857,139
472,768
267,559
1,032,864
307,059
7,143
39,047,111
454,971
92,123
326,992
360,651
4,541,955
548,909
653,563
83,109
85,450
1,480,151
754,357
144,852
169,837
2,098,762
915,062
624,745
541,985
613,938
545,663
225.258
754,039
1,069,995
1,460,574
598,965
342,637
940,561
162,959
344,872
111,029
147,798
■,379,139
180,132
3,139,832
722.464
110,484
1,861,243
593,633
542,565
2,238,508
172,998
415,113
142,405
748,404
2,571,703
186,911
102,457
769,721
731,813
290,920
830,096
107,079
165
(*)
13,762
39,047,111
5,141,738
5,309,967
5,690.890
5,511,901
4,918,096
5,449,756
7,011,037
13,725
39,047,111
2,372,069
4,518,770
4,221,748
5,532,035
7,764,703
4,251,782
2,452,163
1,258,747
5,124,829
1,536,338
13,926
Farm
net profit
leaa net loss
Number of
returns
2,803,904
51,475
613
7,906
54,495
116,456
29,539
5,524
3,674
757
49,974
52 . 50(1
5,396
26,501
142,748
105,353
139,010
93,923
125,612
42,278
7,485
19,890
4,729
81,903
126,202
47,769
142,033
29,448
84,204
2.114
3,112
8,229
15,833
43,733
92.718
51,270
112,455
88,755
35,977
73,372
633
31,816
55,506
115,159
250,283
19,023
5,718
48,119
35,330
14,309
92,014
9,495
2,803,904
439,632
154,041
832,987
70,934
441,411
584,601
278,764
1,534
2,803,904
27,201
51,963
160,121
567.023
660,675
451,644
459,170
194,281
131,872
98,421
(♦)
4,996,195
-80,791
203
-31,423
75,582
84,937
26,234
-21,051
16,574
-2.484
-49,074
59.461
21,370
153,281
786,734
321,645
892,974
445,862
56,930
124,578
24,451
23,152
15.210
158,033
447,774
-75,246
45,052
110,906
479,723
-17,639
-4,556
-49,010
-52,585
-35,777
157,282
487,210
234,648
-73,076
6,676
-21,135
824
9,987
246,327
-59,828
-178,447
-17,849
-3,667
-13,747
120,425
-19,649
199,106
-21,015
(*)
-8,368
4,996,195
751,607
-46,650
3,584,899
-24,566
-38,209
347,134
430,886
-8,904
4,996,195
11,211
-85,324
-17,289
18,721
2,147,939
-103,947
1,863,612
831,813
57,245
280,584
(*)
Partnership
net profit
less net loss
Number of
returns
2,470,259
29,016
4,275
25,109
24,345
394,868
48,268
34,128
6,521
5,625
98,634
55.785
18,319
10,941
119,123
43,272
44,899
27,071
26,562
24,665
7,631
40,762
45,870
90.623
45,899
21,401
55,057
11,553
22,268
7,541
4,532
84,094
14,637
211.561
51,787
9,552
91,587
26,463
35,176
103,708
6,732
24,250
9,657
47,585
165,808
16,806
3,651
50,571
58,230
14,007
37,053
5.401
(*)
(*)
4,513
2,470,259
266,051
291,281
343,508
314,105
328,458
336,658
582,818
7,380
2,470,259
102,544
295,657
221,194
355,020
427,557
255,918
149,295
101,237
445,837
108,622
7,378
11,012,553
218,986
24,746
44,675
169,991
1,297,718
138,111
93,002
29,451
35,623
32,912
126,500
21,652
77,466
559,185
361,486
325,024
194,825
276,221
179,409
30,230
94,269
142,305
516,784
233,163
115,716
268,526
71,332
167,927
14,187
15,791
380,152
37,425
1,174,862
263,726
85,238
319,484
95,782
218,463
719,112
34,859
67,912
61,165
285,034
579,557
52,472
20,613
222,712
230,437
106,261
158,634
29,940
(*)
(*)
-8,514
11,012,553
1,580,236
1,481,319
1,858,861
1,511,661
1,110,786
1.425,041
2,053,149
-8,498
11,012,553
336,799
1,554,982
1,207,428
1,387,007
2,148,734
1,062,164
956,303
438,258
1,378,232
551,112
-8,466
Footnotes at end of table.
182
Individual Relums/1 974 • State and Regional Data
Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued
[All figures are estimstes based on samples— money amounts are in thousands of dollars]
States and regions
Sales of capital
assets net gain
less net loss
Number of
returns
Sales of property
other than capital
assets net gain
less net loss
Number of
returns
Domestic and foreign dividends received
Number of
returns
Dividends in adjusted
gross income
Number of
returns
Interest received
Number of
returns
(16)
United states, total...
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
APO/FPO '
Puerto Rico
U.S. oitiaens abroad^
IRS Regl
All regions
Central
Hid-Atlant Ic
Midwest
North Atlantic
Southeast
Southwest
Western
Other areas
Standard Feder
All regions.,.,
Region I
Region II
Region III
Region IV
Region V
Region VI
Region VII
Region VIlI
Region IX
Region X
Region XI
Footnotes at end of table.
7.983,182
75,854
11,240
98,971
55,134
1,062,684
112,875
125,881
18,815
20,154
383,283
121,546
37,367
39,623
420,470
171,383
196,645
129,678
95,268
76,744
33,254
130,349
190,714
281,059
222,989
46,980
220,851
45,468
87,575
26,040
24,659
286,182
42,149
697,770
128,959
42,464
326,321
89,970
118,790
327,871
28,481
70,955
53,792
103,589
398,018
40,520
20,867
138,125
177,091
41,158
239,244
18,374
(*)
(*)
19,405
7,983,182
915,189
921,496
1,484,030
1,121,626
931,166
922,942
1,657,794
28,939
,983,182
423,856
983,958
676,472
,026.434
,661,466
662,015
634,749
313,493
,225,062
346,744
28,933
13,470,122
163,701
30,795
201,762
112,401
1,561,818
276,063
197,991
22,971
39,180
972,649
284,181
55,957
93,617
731,181
240,680
296,572
205,484
235,410
220,758
58,228
178,256
158,916
308,190
320,040
116,890
280,515
95,243
155,273
80,798
49,957
351,431
72,964
873,473
321,324
65,809
438,283
191,221
247,035
493,622
32,635
116,061
97,892
252,453
1,084,098
54,615
25,956
195,362
279,828
66,225
350,241
71,943
(*)
(*)
39,931
13,470,122
1,288.788
1,280,842
2,297,524
1,397,155
2,227,259
2,234,931
2,701,468
42,159
13,470,122
523,682
1,226,333
995,615
2,462,668
2,388,617
1,681,441
937,844
661,565
1,900,335
651,275
40,750
916,835
11,327
2,520
9,227
17,128
74,874
16,949
6,750
2,102
646
26,639
16,717
1,756
7,116
39,303
29,782
47,639
36,482
18,910
7,427
2,887
7,495
4,535
23,738
47,027
6,986
44,884
13,106
26,252
3,121
1,667
6,385
3.583
27,734
15,055
15,657
22,567
21.052
22,454
22,841
1.603
3,761
21,112
17,404
79,351
3,112
2,776
12,364
23,129
918,835
97,677
51,833
276,102
47,952
97,889
186,401
160,415
566
918,835
20,218
34,119
48.128
116,799
196,645
128,541
155,257
74,365
88,978
55,219
566
411.099
8,489
.1.270
10.863
9,678
30,096
8,712
1,494
683
-299
-5,597
19,014
655
6,507
31,000
-5,461
22,292
23,083
7,762
7,365
1,961
-1,645
-1,637
17,687
18,201
4,001
23,740
5,950
16,232
-2,474
-702
-16,674
1,850
35,103
228
8,141
39.668
8.920
11.541
-9.890
-64
2,3.57
2,386
-3,819
56,996
1,996
813
4,474
933
-1,762
4,876
411,099
57,893
-23,351
126,868
36,968
24,67 3
121,491
67,335
-778
411,099
1,865
18,429
-8,438
32,435
105,970
84,809
85,347
32.071
39.139
20.250
-778
13,019,714
117,462
13,121
130,041
59,251
1,447,269
157,426
301,396
47.953
38.880
536,971
211.721
66,256
37,659
830,399
277,946
203,779
157,360
114.329
138,273
62,337
285.880
422.071
583.773
261,479
79,461
305.487
46.033
89.689
33,444
53,979
633,991
52,351
1,336,371
216,005
34,842
659.358
101.087
135,260
791,656
71,513
105,484
39,289
152,974
522,237
55.834
32,351
278,430
205,977
72,381
327.450
22.010
21.614
(*)
36.827
13.019,714
1.707.787
2,076.790
2.092.414
2,280,018
1,420,078
1,209,995
2,170,894
61,738
13,019,714
943,647
1,973,659
1.515.180
1,534,407
2,940,405
873,199
756,315
355,434
1,677,010
392.017
58.441
22,225,804
150,427
9,210
246,174
121,864
2,452,293
252,546
740,805
143,081
126,560
1,440,584
295,794
90.700
40,049
1,231,480
404,130
180,377
170,168
212,983
236,482
105,729
390,264
725,766
736,299
270,471
78,692
498.053
53.955
104.477
69,930
102,986
1,037,648
67.705
3.128.979
372.330
25.189
993,964
164,869
197,524
1.501.444
105.551
146,780
32,810
227,027
936,800
59,370
60,606
431,613
321,435
125,713
420,998
45,574
11,620
(*)
126,200
22,225,804
2,473,088
3,630,610
2,763,855
4,970,422
2,711,633
1,996,008
3,540,640
139,548
22,225,804
1,841,443
4,168.355
2.718,674
2,924,616
4,057,341
1,527,720
953,075
469,445
2,859,097
568,218
137,820
70,582
8,417
92,190
41,229
982,498
98.720
186,653
30,982
31,286
406,425
136,679
40,080
22,972
534,252
178.073
128.670
96.681
76.270
89.952
45.773
196.861
285.283
377.228
169.507
48.040
201.552
31.556
59.966
23,597
35,644
431,627
30,047
983,264
142,897
22,308
416,383
61,876
87,657
554.248
41,071
65,647
25,270
104,503
344,288
31,711
23.205
176.246
129,071
46,329
197,852
15.236
15.815
(»)
26,862
8.703.385
1,094,283
1.421.250
1,339,377
1,600,893
974,773
778,029
1,449,749
45,031
8,703,385
617,629
1.417.245
1.035.952
1.051.043
1,873.295
567,392
486,869
224,801
1,138,365
248,117
42,677
20.887.969
141,219
8,115
231.143
115.828
2,294,222
237.460
711,105
138,342
122,855
1,378,361
276,377
84,966
36,592
1,147,099
377,581
162,655
155,640
200,962
220,468
99,607
361,185
682,366
672,774
245,982
70,953
468,323
49,819
96.463
66.557
97,880
968,418
62,872
2,982,539
352,220
22.303
930.339
155.426
183.839
1.415.656
99.090
136,994
29,214
211,142
881,024
54,179
57,282
407,
301,673
118,719
389,349
43,239
9.084
<*)
122.011
20.887.969
2.300.376
3.413.463
2.561.388
4.729.869
2.567.266
1.871.956
3.311,103
132,548
20,887,969
1,747.330
3.952,411
2,563,764
2,768,228
3,763,125
1,435,617
883.080
436,213
2,676,887
530,219
131,095
417,313
55,606
387,621
260,973
4.120.861
508.940
817.952
108.542
92.640
1.534,905
596.043
220.929
122,399
2,461.710
984,572
666.168
434.767
413.283
439,271
195,867
824.425
1.369.924
1,752.904
857.798
223.606
874.669
141,840
328,218
110.734
181,7
1,679,060
155,945
3,933,861
757,177
125,381
2,158,607
370,486
487,894
2,321,424
219,446
355,186
129,446
552,352
1,705.605
211,737
100,187
809,100
752,818
253,599
1.109.852
71,244
94,470
(♦)
87,686
39.953,519
5,562,965
5,835,191
6,553,242
6.819.035
4.436,582
3.947,231
6,612,439
186,834
39,953,519
2,885,174
5,617,599
4,409,730
4,849.865
9.325,443
2.932,280
2,303.822
1.188,588
4.840,145
1,418,717
182,156
Individual Retums/1974 • Slate and Regional Data
183
Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Rsglons— Continued
(All figures are escimaccs based oil H«inplcs--inoney amounts are In thousands of dollars]
States and regions
Rent
net Income less
net loss
Royalty
not Income less
net loss
estate or trust
not Income less
net loss
Pensions and
annuities In adjusted
gross Lncoae
Small Business
Corporation net Income
lass net loss
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
6,567,971
76,043
n,629
58,551
55,123
816,067
87,121
97,833
10,711
14,7AA
207.698
107,092
31,967
28,343
395,107
181,858
136,949
120,201
88,703
105,328
34,064
83,229
224,081
225.454
131.363
48,099
152.512
41.004
78.979
21,854
22,019
210,087
32,551
550,131
137,626
42,060
287,849
103,168
94,299
268.778
39,736
59,077
38,390
93,673
366.134
32,886
14.291
121.438
130.895
39,940
164,540
17,665
12,107
(»)
16,859
6,567.971
823.804
708.987
1,139,900
982,155
729,308
887,291
1,267,495
29,031
6,567,971
432,024
760,283
538,840
818.011
1,386,171
662,304
488,641
259,126
928,439
265,166
28,966
3,811,349
54,949
-4,774
49,496
87,766
-167,240
31,448
25,610
10,616
498
69,814
120,291
5,927
39,169
468,712
248,430
350,749
226.046
94.003
116,833
9,372
39.143
-62.766
66.784
113.193
47.106
156,538
46,470
200,107
-566
3,702
769
28,081
-31.433
177,334
108,328
156,029
64,155
58,952
75,865
9,339
30,454
76,137
82,476
235,349
18,808
4,434
60,370
81,745
36,883
75,271
26,713
-15,613
(«)
-327
3,811,349
602,129
187,261
1,549,034
-41,742
582,425
820,392
127,988
-16,137
3,811,349
-10,309
-30,862
223,375
676,428
1,128,418
534,184
935,440
307,905
-112,382
175,092
-15,939
583,047
2,767
597
3,046
9,798
55,768
9,145
1,803
202
744
11,395
1,563
1,580
866
31,270
6,002
4,522
31,895
8,114
38.301
941
5,517
5,280
14,070
4,711
8.659
9.563
4,943
5,863
1,064
263
1,369
5,723
30,463
3,049
4,597
23,062
45,026
3,081
10,971
367
497
1,056
4,380
140,924
3,056
928
4,508
2.754
6,678
4.563
4,564
1,159
583,047
57,926
: 311
66,145
40,045
32.310
285.376
76.775
1.159
583.047
9,582
31,832
28,620
40,424
83,678
239,772
51,843
2 7.361
61,478
7,298
1,159
1,619,526
11,454
1,431
-35,689
20,644
130,433
26,021
6,168
3,578
2.602
24.648
3.882
3.316
4.876
32.612
4.897
11,962
83,984
11,305
127,425
747
2,968
13,215
13.463
5.124
23,028
27.125
7,863
277
31
966
5,501
20,031
64,918
7,806
9,499
29,116
167,461
3,547
10,189
443
1,038
3,546
8,006
616,227
10,664
180
9,504
10,748
3.869
16.842
26,603
21,434
1,619,526
64,650
34.344
106,988
86,638
79,861
1,088,396
137,220
21,434
1,619,526
21,720
70,419
34,711
91,166
102,053
951,788
123,349
84,196
98,091
20,602
21,434
690,699
6,392
440
8,528
2,463
100,842
10,307
7,756
3,121
3,267
40,541
11,681
4,617
1,567
42,738
8,964
11,482
8,439
9,632
5,381
3,559
14,567
23,033
16,060
4,319
2,032
14.381
1.771
3,990
778
5,719
19,401
2,762
56,310
12,790
2,553
29,051
9,210
10,685
38,353
2,532
6,722
1,998
8,712
41,318
3.677
2,704
19,523
15,537
2,618
17,275
1,139
(»)
6,519
690,699
66,325
96,232
98,736
101,613
88,870
81,019
148.442
7.462
690,699
45,303
75,711
81,449
98,502
118,407
61,134
38,292
21,445
114,765
28,229
7,462
2,331,536
22,971
661
30,119
8,665
385,955
42,993
30,268
17,528
21,345
145,604
24,605
24,473
2,983
131,558
29,785
30,845
23,236
18,215
6,310
12,025
43,201
96,212
44,822
7,455
6,553
36,110
9,641
7,593
6,069
14,363
67,545
10,036
197.239
32,173
5,485
105,251
35,006
18,025
115,116
5,521
34,294
5,680
40,859
197,231
8,460
9,243
44,345
53,201
11,053
11,933
3,750
(•)
35,968
2,331,536
209,127
309,081
236,656
364,871
307,058
327,228
539,585
37,928
2,331,536
167,632
264,784
252,589
325,273
330,805
257,249
97,784
76,007
446,615
74,870
37,928
4,566,058
54,478
3,162
50,952
26,516
532,705
55,680
80,093
13,731
28,495
335,492
77,997
21.315
9,961
275.229
102.890
43.688
39.404
45,683
32,179
19,806
101,458
139,781
197,223
63,096
30,434
89.572
10,803
22,929
10,995
17,088
173,586
20,638
417,634
77,316
5,125
216,222
44,909
53,042
280,587
22,018
53,191
7,552
46,508
198,390
19,990
12,807
110,638
87,628
42,725
133,392
6,341
(•)
(•)
11,355
4,586,058
604,743
708,495
640,583
709,227
675,416
424,057
800,553
22,984
4,586,058
291,593
602,785
577,634
721,099
988,052
322,632
195,593
105,491
615,967
153,793
11,419
16,698,761
198,084
16,943
244,702
98,224
2,239,021
194,511
269,211
43,154
157,136
1,479,320
301,118
85,200
35,563
753,894
351.718
108.320
124.587
141,760
141,630
73,812
505,432
481,620
643,486
253,373
133,663
273,675
22,603
47,990
44,875
65,481
598,319
68,259
1,560,370
211,448
12,238
736,922
169,358
144,397
808,081
73,654
206,412
29,105
182,682
853,780
67,165
38,588
538,963
277,423
125,668
369,907
18,109
(♦)
(«)
30,726
16,698,761
1,999,554
2,651,085
1,848,503
2,562,737
2,712,727
1,668,457
3,177,893
77,807
16,698,761
1,002,366
2,205,071
2,178,434
2,854,487
3,109,299
1,331,251
554,572
343,731
2,613,798
474,326
31,425
552,851
9,079
772
6,714
9,408
38,275
12,751
5,675
1,377
1,314
35,018
12,465
2,068
5,080
31,810
17,714
6,180
4,974
9,132
11,558
1,990
11,924
7,454
17,786
13,728
5,789
11,226
2,881
6,635
2,380
1,358
25,499
2,863
58,423
11,678
3,066
29,761
7,043
4,868
20,456
843
5,461
2,381
3,989
26,495
3,858
1,512
17,283
12,265
2,544
5,256
2,576
(•)
(*)
552,851
76,937
77,853
80,282
77,255
83,479
77,668
79,161
(*)
552,851
18,832
83,922
54,898
92,611
116,055
57,367
29,015
27,512
49,437
22,985
<«)
2,576,524
49,623
757
36,420
A k
55,340
81,269
23,545
23,797
•2,018
4,629
191,879
32,235
5,282
26,147
123,391
200,017
71,282
Kansas
20,352
ckv
75,325
72,866
5,896
62,818
27,637
92,303
76,397
.2,214
90,511
12,015
56,208
11,897
4,572
133,555
11,765
159,782
57,189
22,331
72,024
81,463
38,463
15,864
6,808
24,259
18,978
-2,563
U7,929
Utah
23,654
4,609
95,428
30,571
37,677
25,678
26,157
(*)
(*)
2,576,524
477,347
310,276
484,777
233,101
394,836
266,476
(*)
2,576,524
73,319
293,337
214,399
470,161
589,811
339,362
238,353
126,680
134,868
95,939
Footnotes at end of table.
184
Individual Returns/1974 • State and Regional Data
Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued
[All figures are esclmates based on samples--money amounts are tn thousands of dollars]
SCates and regions
United States, total.
Alabama. . . .
Alaska
Arizona. . . .
Arkansas . . .
California.
Colorado. . .•• <
Connecticut
Delaware
District of Columbia..
Florida
Georgia..
Hawaii...
Idaho.. . .
Illinois.
Indiana. .
I ova
Kansas
Kentucky. . .
Louisiana. .
Maine
Maryland
Massachusetts.
Michigan
Minnesota
Mississippi. . .
Missouri
Montana
Nebraska
Nevada
New Hampshire.
New Jersey. ....
New Mexico
New York
North Carolina.
North Dakota. . .
Ohio ,
Oklahoma
Oregon ,
Pennsylvania. ,
Rhode Island.,
South Carolina..
South Dakota...,
Tennessee
Texas. , , , ,
Utah
Vermont ,
Virginia ,
Washington — .
Uest Virginia.
Wisconsin
Wyoming
APO/FPO ' ,
Puerto Rico
U.S. citizens abroad^.
All regions, . , .
Central
Mid-Atlantic...
Midwest
North Atlantic.
Southeast
Southwest
Western
Other areas, . ..
Standard Federal Regions
All regions. ,
Region 1. . , .
Region II. . . .
Region lit..
Region IV...
Region V,...
Region VI. , .
Region VII..
Region VIII.
Region IX...
Region X.. . .
Region XI...
Itemized deductions
Number of
returns
29,564,363
439,500
47,069
367,252
186,210
3.847,725
436,127
439,7 33
76,732
95.632
1,020,271
607.265
129,420
92,607
1,659,602
373,282
307,003
366,055
377,189
106,384
712.705
888,432
1.492,030
641,721
229,555
607,035
86,905
149.233
93,924
96,526
1,167,740
122,127
3,166,296
622.307
61,300
1,314.402
300.481
324,084
1,534,690
120.130
332,783
51,041
407,579
1,174,789
186.556
61,299
655,744
502,589
106,037
691,020
37,833
16,415
9.060
•,564,363
1,866.613
*. 243. 243
1,234,234
.,878,800
1,659,260
1,941,759
S678,131
62,323
,564,363
,712,504
,343,096
1,181,540
,025,315
1,386,864
:, 160, 796
,436,553
859,762
1,438,321
966,349
53,263
Standard deductioi
Number of
returns
119.406.420
1,573,803
233,927
1,376,696
656,965
17,610,652
1,683,251
1,860,020
339,521
437,716
4.126,520
2,564,392
640,461
346,168
6,605,096
2,055,159
1,273,470
1,093,080
1,228,027
1,380,592
348,705
2,993,024
3,568,453
5,806.573
2,597,043
791,769
2,159,650
289,295
547,125
381,937
345,334
4,966.569
429.196
15.149,864
2,331,498
216.293
4.636,540
1,128,178
1,225,176
5,514,970
444,023
1.174,209
171,130
1,478,413
4,955,134
706,309
222,256
2,672,257
1,797,151
351,295
2,603,677
126,353
49,042
21,096
121,361
1,406,420
..077,594
..924.057
1,173,484
.938,655
.,040,605
,452,753
.,607.772
191,500
9,406,420
6,788,791
0,137,529
2,308,782
5,268,631
4,304,088
8,550,064
5,073,326
3,192,636
0,009,746
3,602,423
170,404
53,230,028
748.832
88,429
475,252
520,670
4,722,616
632,156
880,018
157,368
174,404
2,206,915
1,207,054
216,055
207.426
2,925,4X9
1,482,565
728,780
588,249
784,751
869,691
309,801
951,798
1,509,040
1,957,048
883,279
478,747
1,190,214
194,486
457.064
178,453
234,756
1,803,098
286,571
3,884,273
1,414,513
180,586
2,928,833
' 680,226
599.427
3,101,419
270,889
702,694
199,316
1,141,820
3,362,207
248,588
114,958
1,283,084
905,206
502,671
1,121,343
110,858
293,444
(*)
114,225
53,230,028
7,655,868
7,471,171
7,686,001
7,203.735
7.900,575
7.050.628
7,835,938
426,112
53.230,028
3,319,462
5,705,814
6,170,744
8,685,326
11,298,487
5,719,365
2,964,307
1,565,990
5,592,376
1,800,488
407,669
76,074,358
1,031,832
133,319
658,634
721,305
6,656,268
879,578
1,291,760
225,282
241,436
3,142,703
1,676,732
303,869
296,645
4,300,835
2,222,604
1,060,567
847,671
1,100,105
1,242,832
437,748
1,332.692
2,169,382
2,820,175
1,221,940
655,104
1,698,668
278.619
674.560
252,591
339,853
2,607,124
402,507
5,481,793
1,938,529
262,127
4.283,319
967,696
852,496
4.496,301
384,360
967,522
287,312
1,618,468
4,858,237
342,735
160,586
1.833,992
1,335,434
747,526
1,592,457
164,665
405,221
(*)
144,426
76,074,358
11,173,729
10,736,827
11,098,466
10,265,482
11,030.889
10,084,490
11,110.610
573.863
76,074,358
4,783,689
8,113,134
8,877,229
12,130,995
16,441.330
8,192,576
4,281,466
2.215,036
7,871,361
2,617,894
549.647
215,051,059
3,252.802
346,687
2,271,080
1.898,278
22.265,804
2,670.348
3,203,583
614,840
585,987
8,372,430
4,747,283
835.791
347,268
11,635,258
5.336,613
2,906.445
2,313.911
3.091,400
3,481.067
1.069,069
4,185,387
5,842,126
9.291,509
4,032.072
2,024,806
4,797,927
745,099
1,591,778
659,501
841,829
7,630,866
1,132.016
18,201,236
S. 195,684
666,355
10,748,385
2,605,126
2,338.747
11,857,852
981.743
2,674,126
694,723
4.026,212
12,155.604
1.256.107
487.206
5,012,672
3,569.018
1,632,195
4,681,377
387,435
730,395
128,026
499,475
215,051,059
30,100,602
29,887,604
31,005,935
30,626.792
30,293,343
26.643.785
35,135.102
1,357,896
215,051,059
12,425,556
25.960,128
23,888,933
33,384,743
45,725,714
21,272,091
11,610,061
6,420,067
26,032,176
7,101,720
1,229,870
Taxable income
Number of
returns
161,263,841
2,439,450
259,786
1,703,215
1,423,666
16.697,867
2,002,731
2,402,509
460,960
439,489
6,278.096
3,560,155
626,773
635,378
8,726,066
4,001,082
2,179,716
1,735,379
2,318,516
2,610,765
801,790'
3,138,936
4,331,134
6,966,305
3,023,026
1,517,859
3.598.437
558,426
1,193,680
494,597
631,129
5,723.041
848,922
13,647,674
3.896,641
499,584
8,060,596
1,952,925
1,753,917
8,892.212
736,136
2,005,211
520,955
3,019,514
9.115.766
941,615
365,354
3,756,700
2,676,764
1.224,136
3,510.919
290.440
547,796
96.020
374,087
161,263,841
22,570,634
22,411,337
23,252,383
22,965,725
22,716.924
19.980,594
26,348,338
1,017,903
161,263,841
9,318,051
19,466,734
17,912.432
25,035,440
34,287,994
15.952,045
8,707,213
4,813,750
19,522,453
5,325.845
921,883
67,705,542
942,443
114,165
685,194
557,076
6.963,208
861.688
1,116,812
199,585
225,223
2.635,389
1,445,857
282,255
231,499
3.847.9^3
1.683,548
877,222
716,033
904,817
992,331
322,883
1,420,328
1,946,662
2,892,894
1,232,650
540 . 359
1.483,688
219,200
497,152
229,407
267,618
2,481,977
302,154
5,938,112
1,621,913
191,117
3,545,840
762,548
754,483
3,904,077
306,924
831,590
187,602
1,226,092
3,568,938
335,409
138,916
1,639.984
1,152,149
498.940
1,464,742
118,542
298.295
16,090
83,979
67,705,542
9,526.039
9,871,174
9,782,116
10,037,927
9,243,643
7,879,310
10,966,969
398,364
67,705,542
4,099,815
3,436,179
7,888,137
10,148,460
14,667,617
6,183,047
3,574,095
1,913,558
8,160,064
2,252,296
382,274
573,605,734
6,848,480
1,337,441
5,314,420
3.800,225
60,042,057
7,124,094
10,668,593
1,823,331
2,043.029
21,246,128
10,932,705
2.478,696
1.808.500
36,876,784
14.983.476
7,874.525
6.209,408
7,041,331
7,756,398
2,165,236
13,482,520
16.439,058
26,638,434
10,115,452
3,671.969
11.965.603
1.719,098
4.187,726
1,897.134
2,120.946
23.826,689
2,228,894
52,945.265
11,825.142
1,622,071
30,371,293
5,970,816
6.166.209
32.418.726
2,437,187
5,694,056
1,458,914
9,258,694
30,185,614
2,510.636
972,281
13,815,345
10,063,259
3,880,720
11,794,486
1,079,777
1,295,821
75.975
1,095.070
573.605.734
82,915,253
87.409,641
85.895,563
87.748,565
69,477,174
64,355,226
93,337,448
2,466,866
573,605,734
34,803,300
76,847.928
67,463,672
76,518,504
130,779,926
49,941,947
30,237,263
15,514,589
69,732,307
19,375,408
2,390,891
Income tax after
credits
Number of
returns
67,330.147
937.220
113,961
682,482
553,142
6,918,419
858.477
1.116.786
199.442
223,474
2,628,165
1,442,698
282,214
227,904
3,832,850
1,673,332
859,806
704,743
897,947
987,236
321,241
1,414,471
1,935.412
2,886,097
1,215.808
538,010
1,472,299
215,049
484,735
228,394
266.452
2,481,113
299,619
5,916,805
1,611,144
185,099
3.528.507
759.187
752,893
3,893,675
306,712
828,803
181,184
1,219,155
3,543,423
332,590
138,019
1,636,930
1,143,928
497.487
1.451,989
117,752
298,295
11,524
76.048
67.330,147
9,483,370
9,849,105
9,683,770
10,001,427
9,205,195
7,823,579
10,397,834
385,867
67,330,147
4,084,622
8,409,442
7,865,47?
10.103,142
14,588,583
6,142,607
3,521,583
1,390,151
8,111,509
2,238,686
374,343
123.464,526
1,439,618
299,041
1,115,503
790,497
12.990,145
1,514,106
2.431,820
413.698
479,150
4,766.904
2,274,901
533,489
365,817
8,176,138
3.179.764
1,618.457
1,312.309
1,539,887
1.694,035
438,357
2,916,938
3,513,423
5,723,190
2,069,409
756,130
2.558,695
344,849
857.430
421,317
436.993
5,308,575
460,534
11,724,564
2,427,944
314,517
5,446,533
1,268,664
1,297,770
6,923.746
519,927
1,149.140
283,075
1.951,023
6.722.573
505,679
193,206
2,988.655
2,131,124
823,741
2,413,315
240,184
227,185
9,967
160,672
123,464,526
17,713,116
19,030,763
18,291,036
19,258,490
14,765,660
14,002,902
20,004,734
397,824
123,464,526
7,533,926
17,043,106
14,545,930
16,305,543
28,008,349
10,936.302
6,346.891
3,202.411
15,060,454
4.093,751
387 ,858
Footnotes at end of table.
Individual Returns/1974 • State and Regional Data
Table 5.1 —Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued
lAU figures are cscinuiLeft baiicd an uauiplea--[Donoy amounts are tn chousaitds oi dollara]
185
States and regions
Total Incone tax
Total
tax liability
Tax rabata
Number of
returns
Amount
Sunber ot
returna
Amount
Number of
returns
Amount
(41)
(42)
(43)
(44)
(45)
(46)
67,334,767
937.325
113,962
682,520
553,182
6,919,034
658,534
1,116,834
199,444
223,492
2,628,459
1,442,865
282,242
227,937
3,833,033
1,673,353
859,816
704,781
897,967
987,281
321,250
1,414,727
1,935,450
2,886,169
1,215,864
538,042
1,472,326
215,104
484,746
228,440
266,459
2,481,289
299,663
5,917,345
1.611,185
185,111
3,528,602
759,321
752,981
3,893,717
306,719
828,846
181,196
1,219,197
3,544,136
332,597
138,021
1.637.037
1,143,979
497,493
1,452,051
117,766
298.295
11,524
76.058
67.334.767
9,483,584
9.849.706
9.684,143
10,002.078
9,205,919
7,824,664
10,898,796
385,877
67,334,767
4,084.733
8.410.158
7.865.910
10.103.886
14.589.072
6.143.583
3,521,669
1,890,308
8,112,236
2,238.859
374,353
123,607,102
1,441,425
299,327
1,117,038
791,288
13,008,260
1,517,733
2,434.029
413.737
479.915
4.778,180
2,277,395
534,099
366,138
6,184,835
3,161,230
1,618,980
1,313,971
1.540,547
1,696,648
438,755
2,920,456
3,514,461
5,725,548
2,071.782
757.008
2.560.421
345.485
858.191
422.665
437,142
5,313,686
461,284
11,740,722
2,429,622
314,682
6,450,662
1,271,149
1,299,810
6,927,386
520,315
1,150,049
283,233
1,952,239
6,744,093
506.173
193.294
2.989.693
2,132,932
824,108
2,414,898
241,030
227,185
10,023
161,922
123,607,102
17,722,095
19,045,074
18,307,023
19,278,717
14,785,918
14,037,194
20,031,948
399,130
123.607,102
7,537,996
17,064,631
14,555,295
16,326,466
28,028,956
10,964,461
6.351.562
3,208,336
15,082,082
4,098,208
389,107
68,642,466
960,817
115,348
692,838
576,019
7,025,724
675,049
1,126,042
201,847
225,696
2,666,776
1,469,196
285,299
236,714
3,675,654
1,705,194
901,611
723,320
937,519
1,007,019
330,499
1,428,405
1,959,409
2,915,786
1,263,483
556,677
1,512.937
225.275
513.705
232.108
271.417
2.502,821
307.992
5.980.064
1,656,227
197,833
3,571,639
789,356
769,668
3,934,433
310,586
846,221
199,352
1,257,993
3,655,928
340,437
142,354
1,663,511
1,165,132
507,641
1,493,769
120,916
296.295
11,524
79,391
68,642,466
9,637,779
9,956,713
9,958,344
10,122,371
9,433,907
8,055,599
11,088,543
369,210
68,642,466
4,142,307
6,494,409
7,961,533
10,371.426
14,825,525
6,336,314
3,651,573
1,956,662
6,235,969
2,286,662
377,686
127,003,399
1,481,075
305,070
1,143,012
630,717
13,350,628
1,567,284
2,474,207
422,071
486,206
4,890,660
2,342,194
543.867
389,242
8,375,049
3,268,793
1,729,226
1,384,261
1,593,611
1,741,585
455,714
2,966,342
3,566,048
5,849,471
2.162,355
786.428
2,646,507
369,418
922,629
431,948
447.777
5.414.864
476.370
11.976.871
2,510.000
351,620
6.597.776
1,324,657
1,346,113
7,094,021
532,148
1,183,080
315.860
2.013,076
6,954,636
522,900
201,141
3,050,646
2,200,305
843.641
2,498,572
249,637
227.308
10,023
164,318
127,003,399
18,153,492
19,434,173
19,001,618
19,673,906
15,206,715
14,529,146
20,602,503
401,649
127,003,399
7,697,035
17,401,776
14,862,929
16,600,526
28,752,016
11,327,964
6,662,622
3,376,719
15,469,455
4,240,730
391,626
67,413,067
937,451
113,989
683,082
553,905
6,926,530
859,402
1,117,191
199,496
223,494
2,631,550
1,443,622
282,337
229,512
3,835,424
1,674,541
867,750
706,173
896,572
967,556
321,903
1,414,954
1.935,501
2,866,660
1,222,099
538,752
1,474,913
216,751
488,752
229,127
266,540
2,482,242
299,792
5,920.368
1,612.050
166.784
3.530.761
760.484
755,894
3,894,553
306,782
629,001
183,456
1.221.956
3,548,209
332,730
136,180
1,639,583
1,145,671
497,583
1.455,160
118,336
298.295
11,524
76.058
67,413,067
9,488.157
9,854.324
9,714,360
10,006,485
9,214,382
7,633,859
10,915,623
385,877
67,413,067
4,086,097
6,414,154
7,869,665
10,112,954
14,604,705
6,149,948
3,537,568
1,897,461
8,121,076
2,245,066
374.353
8,435,801
111,449
15,025
A 1
82,795
Arizona
63,586
869,455
105,796
144,945
°"
25,181
27,445
315,130
174,052
35,492
27,339
,, .
498,237
220,646
111,231
■ ■■
88,489
Kencuckv
110.415
117,961
38,134
181,402
247,426
376,148
153,789
62,209
182.347
26.591
59,824
28,219
33,762
322.014
M 1 ^
35,768
N* V k
746,852
191.575
22.294
448,925
92,435
94,107
494.413
38,398
97,886
21,560
148,351
Texas
434,750
40,275
16,667
201,753
149,346
62,591
164,506
14,878
32,629
1,183
8,121
IRS Regions
8,435,801
1,216,725
1,252.207
1.233,767
1,266.165
1.100.654
953.665
1.366.644
oth
41,934
Standard Federal Regions
8,435,801
519,333
1,070,049
992,784
1,211,068
1,882,252
744,502
441,691
231,394
1,015,961
285,817
40,751
(*) Estimate Is not shown separately because of the small number of sample returns on which It was baaed.
■Returns filed from Army Post Office and Fleet Post Office addresses.
^Returns filed from Panama Canal Zone, Virgin Islands, and abroad.
NOTE: Detail may not add to total because of rounding.
However, the data are Included In the appropriate totals.
186
Individual Retums/1 974 • State and Regional Data
Table 5.2 -Returns With Itemized Deductions: Selected Items by States
|A1
1 figures a
e estimates based on sainples--tnoney amounts are In thousands of dollars!
=~==^
Number of
returns
Adjusted
gross
Income
less
deficit
Itemized deductions
States
Medical and dental
expense deduction
Taxes
peid
Contribut
ions
Intereat peid
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
29,564,363
439,500
47 ,069
367,252
186,210
3.847,725
436,127
439,733
76,732
95,632
1,020,271
607,265
129,420
92,607
1,659,602
588,089
373,282
307,003
366,055
377,189
106,384
712,705
888,432
1,492,030
641,721
229,555
607,035
86,905
149,233
93,924
96,526
1.167,740
122.127
3,166.296
622,307
61,300
1,314,402
300,481
324,084
1,534,690
120,130
332,783
51,041
407.579
1.174.789
186.556
61.299
655.744
502,589
106,037
691.020
37,833
16.415
9.060
36.848
544,347.996
7.150,666
1,188,777
6,089,153
3,135,409
69,277,876
7,607,310
9,117,057
1,650,345
1.880.880
18.515.686
10,815,337
2,631,993
1,591,251
33,226,061
10.942,132
6,860,753
5,560,235
6,357,483
6,563,674
1,683,661
14,350.034
16.254.587
28.168.405
11.349,337
3.615.451
10.707.620
1,461,695
2,823,173
1,731,836
1,631,171
23,162,832
1,994,777
60,535,825
10,920,992
1,190,256
24,018,333
5,209,972
5,802,344
27,854,419
2,196,705
5.486.056
868.414
7.141.235
22.936,887
3.018.117
940,484
12.626.150
8,544.583
2,002.704
12.026,177
687,895
252.295
95.034
696,462
119,406,419
1.573.803
233,927
1,376,696
656,965
17,610,652
1,683,251
1,860.020
339,521
437.716
4,126,520
2,564,392
640.461
346.168
6,605.096
2.055.159
1,273,470
1,093,080
1,228,027
1,380,592
348,705
2,993,024
3,568,453
5,806,573
2.597.043
791,769
2,159,650
289,295
547,125
381,937
345,334
4,966,569
" 429,196
15.149.864
2,331,498
216,293
4,636,540
1,128,178
1,225,176
5,514,970
444,023
1,174,209
171,130
1.478.413
4.955,134
706.309
222.256
2,672.257
1,797,151
351,295
2,603,677
126,358
49,042
21,096
121.361
22.215.815
364.708
29.580
292.673
151.607
3.052.819
326,364
321,470
57.152
80.569
856.511
491,587
90,119
72,581
1,236,770
407,712
289.139
254.364
254.450
313.523
89,085
531,123
719,022
777,422
531,883
199,703
483,307
69.395
120,084
73,741
76,415
859,547
99,174
2,438,322
496,550
52,059
792.289
248.046
222,670
1,045,211
81,579
271,175
41,367
343,812
966,670
142,849
44,700
501.833
370,604
78,255
443,675
29.600
(•)
(*)
17,514
11,454,684
190,872
14,014
152,290
78,455
1,745,094
130,052
162,112
22,282
55,874
569.989
232.383
36.462
31,201
623,655
165.032
139.668
136,741
98,020
162.403
35,088
209.753
327.526
338.851
212.620
99.116
247.245
32.233
58.062
39 , 192
31.104
497,944
52,848
1,515.908
222,288
32,874
356,457
150,915
89,319
472,906
28,122
123,052
24,130
152,768
623,028
47,206
23,162
233.858
162,868
34,002
206,583
15,266
(*)
(•)
5,050
29,431,957
439,223
46,836
365,247
186,114
3,843,390
434,455
435,115
76,152
92,801
1,015.877
606.937
129,395
92,415
1,659,155
587.561
372,386
306,165
362,681
376,931
105,988
712.698
884,173
1,490,379
639,605
228,280
601,114
86.103
148,262
93.624
95,905
1,162,113
121,196
3,147,664
618,627
61,009
1,300,022
300,335
322.977
1.529,589
120.090
332.416
50.377
405.114
1,166.203
186.526
61,106
652.264
497.697
105.941
688.737
37.496
16.048
9.060
24,383
43,321,000
418,183
81.289
405,548
187,319
6,145,096
592,625
693,202
140,827
159,959
823,167
728.959
234,621
110,876
2,392,174
652,806
506,411
352,046
448,424
257,244
123,946
1,355,840
1,761,128
2,526,356
1,171,706
214,174
690,578
101,879
180,522
78,929
121,707
1,966,773
119,785
7,342,093
798,940
72,938
1.446,759
273,556
505,838
2,177,365
193,983
361,900
47,853
296.217
890.900
210.627
93,324
915,530
499.931
97.796
1.285.429
24.605
8,273
4,898
28,146
27,800,607
420,813
39,197
340,766
170,765
3,654,844
399,470
423,299
71,095
88,734
938,147
563,069
125,544
78,371
1,578,820
527,220
357,121
279.428
316.892
356.474
98,034
692.310
865.465
1.407,042
622.771
213,236
567,752
75,945
141,284
85,762
90,216
1,136,286
112,293
3,091,502
579.105
59,133
1,207.289
275,260
281,180
1,462,666
116,820
322.703
47.632
378,118
1,038,648
180,726
56,772
618,032
436,533
92.068
646.669
32.652
16.415
(*)
13,160
14,851.272
278,497
19.897
165.083
128.643
1,768.691
170.658
223.997
45.939
58.388
568,665
324,778
47,075
59,148
838.187
291.301
167,192
159,734
164,846
202,141
38,047
316,317
385,472
684,651
280,488
137,399
325,396
31,150
74.766
35,662
36,356
596.736
56.067
1.622.893
361.938
33.716
643,609
168,527
147,296
800,231
51,750
203,420
25.253
272.898
780.791
163,079
21.071
316.366
188,688
60.677
261.075
17,502
3,461
(♦)
23,146
26,108,735
404,394
43,701
335,292
161,807
3,535,592
396,962
380,037
66.723
78.353
915.495
569.135
120.225
81.486
1.427.188
532.525
282,329
257.203
326.134
358.239
93.650
640.691
758.313
1.316.322
545.264
203.613
510.186
73.782
122,063
87.171
84,760
1,009,185
113.344
2.666,429
563,244
45,521
1,176,579
277,483
290,458
1,349,454
107,085
296,645
41,626
357,908
1,083,286
172,877
52,779
595,247
478,471
93,467
550.152
35.021
13.189
9.060
21,590
37.369,134
527,031
Ala*"
A W«°"
656.161
107,106
1,653,945
1,014,741
H °ali '
T d"h " "
731,033
359,492
Ka sas"
381.263
845.755
1.790.701
731,004
662.620
b aska
190.517
172.112
120.726
1.378.170
152.782
2.873,648
775,073
60,271
1,176.579
397 .494
379.957
1.500.514
129.806
390.920
59.781
587.015
2.187.466
235,822
62.397
1,002,768
751,710
122,204
671.026
54.415
21.649
9,881
48.583
Footnotes at end of table.
Individual Returns/1974 • Stateand Regional Data
Table 5.2 —Returns With Itemized Deductions: Selected Items by State — Continued
(All figures are eatlmACes baaed on aamplee--o)oney amounta arc tn thousands ot dollaraj
187
Exempt Ions
(Amount)
Taxable Lncomv
Number of
returns
Income tax
before credits
Number of
returns
Income tax
after credits
Total Income tax
Number of
returns
Number of
returns
(12)
(13)
(U)
(15)
(16)
(17)
(18)
(19)
(20)
United Statea, total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connect Icut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vennont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
APO/FPO'
Puerto Rico
U.S. citizens abroad*
1,IA0,029
125,054
916,216
474,425
9,583,093
1,148,613
1,158,913
209,981
194,896
2,591,064
1,537,753
328,993
267,485
4,350,895
1,565,566
1,022,031
782,746
951,873
1,067,371
287,390
1,782.410
2.359,951
4,027,589
1,708,895
622,071
1,571,872
235,607
409,385
240,390
247,008
3,082,247
318,832
7,801,796
1,595,051
176,606
3,445,913
767,731
822,590
4,019,393
334,110
859,351
147,466
1,077,762
3,078,661
577,968
161,721
1,688,485
1,306,196
266,904
1,882,514
103,310
42,564
27,501
102,737
28,447,803
417,390
46,354
353.967
178,569
3,631,740
418,883
425,415
74,972
89,004
967,216
590,205
125,577
87,862
1,616,309
560,979
354,045
298.645
351,831
363,385
101,361
705,842
854,469
1,445,919
624,064
220,197
580,146
63,682
145,499
91,282
93,883
1,106,414
118,012
3,061,028
599,225
58,659
1,286,313
285,677
314,955
1,502,259
115,832
320,830
48,408
395,178
1,122,044
179,264
56,577
642,149
477,128
101,596
663,863
36,240
16,415
9,060
31,985
350,297.019
4,457,700
831,434
3,818.008
2,014,488
42,452,036
4,803,167
6,121,807
1,104,332
1,258,734
11,911,809
6,751,300
1,671,166
985,867
22.336.165
7.374,599
4,587,522
3,700,299
4,190,074
4,132,009
1,051,652
9.587.551
10.385.333
18.382.207
7.071.558
2,216.747
7,011,715
940,630
1,877,550
1,113,589
1,043,338
15,204,591
1,254,323
37,814,796
7,018,964
802,005
15,991,468
3,334,313
3,768,679
18,366,282
1,425,012
3,464,323
553,720
4,609,546
15,081,422
1,743.647
567.823
8.279.102
5,497.143
1,388.539
7,594,799
461,033
160,689
46,437
683,977
28,447,807
417,390
46,354
353,967
178,569
3,631,744
416,883
425,415
74,972
89,004
967,216
590,205
125,577
87,862
1,616,309
560,979
354,045
298,645
351,831
363,385
101,361
705,842
854,469
1,445,919
624,064
220.197
580.146
83.682
145,499
91,282
93,883
1,106,414
118,012
3,061,028
599,225
58,659
1,286,313
285.677
314,955
1,502,259
115,832
320,830
48,408
395,178
1,122,044
179,264
56,577
642,149
477,128
101.596
663,863
36,240
16,415
9,060
31,985
82,688,252
1,015,524
200,015
854,565
487,774
9,799,286
1,097,045
1,560,355
279,829
328,601
3,003,088
1,541,555
385,755
230,264
5,410,478
1,762,115
1,062,625
880,595
1,039,695
1,021,582
240,989
2,209,414
2,390,543
4,211,345
1,561,224
506,987
1,671,663
214,075
456,655
271,375
236,867
3,655,985
283,801
8,978,169
1,595,531
192,469
3,739,723
802,567
869,685
4,323,041
336,578
766,313
126,974
1,092,849
3,868,753
373,050
123,033
1,976,287
1,250,342
353,991
1,674,873
114,290
31,276
9,715
217,074
416,634
46,269
351,662
177,276
3,607,254
417,889
425,389
74,946
88,928
965,046
588.600
125.569
87.071
1.612.464
560.505
350.965
297.920
351.553
361.832
100.801
705.361
850.797
1,444.651
619.035
219.105
578,103
82,762
144,009
90,499
93,195
1,106,011
117,410
3,055,412
597,053
57,708
1,284,422
284,467
313,818
1.498.876
115,695
320,390
48,138
393,629
1,112,866
177,354
56,368
640,429
470,392
101,509
659,181
36,026
16,415
9,060
28,391
1,005,173
197,375
844,632
475,217
9,690,582
1,082,926
1,549,051
278,501
326,373
2,970,127
1,523,040
383,839
218,712
5,362,248
1,742,054
1,035,273
860,714
1,026,480
1,009,777
238,293
2,194,942
2.378.011
4.182.051
1.534.946
496,980
1,653,469
206,383
444,342
268,726
235,149
3,634,131
279,890
8,912,246
1,580,941
178,636
3,718,277
788,715
856,876
4,292,159
334,784
757,135
123,875
1,082,312
3,781,433
366,604
121,590
1,961,363
1,230,208
352,249
1,654,024
111,892
31,244
5,034
100,426
416,687
46,270
351,677
177,307
3,607,613
417,932
425,429
74,947
88,939
965,163
588,644
125,575
87,081
1,612,533
560,510
350,965
297,941
351,559
361,858
100,806
705,603
850,816
1,444,683
619,072
219,129
578,104
82,773
144,015
90,536
93,195
1,106,122
117,418
3,055,706
597.086
57.711
1.284.438
284.486
313.854
1.498.896
115,700
320,411
48,144
393,657
1,113,298
177,354
56,370
640,523
470,396
101,512
659,238
36,030
16,415
9,060
28,394
1,006,810
197,662
845,937
475,949
9,706,375
1,085,973
1,551,187
278,538
327,078
2,979,925
1,525,057
384,384
218,994
5,369,827
1,742,998
1,035,705
862,181
1,027,024
1,012.040
238.478
2,198.212
2.378.938
4,184.087
1.537,094
497.819
1.654,877
206,852
445,064
270,030
235,258
3,638,950
280,464
8,926,760
1,582,603
178,743
3,721.138
790.833
858.588
4.295.025
335.152
757.994
123.964
1.083.185
3.799.048
367.049
121,678
1,962,266
1,231,409
352,522
1,655,504
112,359
31,244
5,090
101,642
(*) Estimate is not shown separately because of the small number of sample returna i
'Returns filed from Army Post Office and Fleet Post Office addresses.
^Returns filed from Panama Canal Zone, Virgin Islonda or abroad.
NOTE; Detail may not add to total because of rounding.
1 which it was based. However, the data are included in the appropriate totals.
188
Individual Returns/1974 • State and Regional Data
S.2j
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Individual Returns/1 974 • State and Regional Data
Table 5.4 —Selected Items by Marital Status, Sex of Taxpayer, States
[All figures are estimates based on samples — money amounts are in thousands o£ dollars]
All returns
Number of
returns
Adjusted
gross
income
less
deficit
Total income tax
Number of
returns
Form W-2
salaries and wages
Number of
returns
Form W-2
income tax withheld
Number of
returns
Joint returns of husbands and wives
Number of
returns
Adjusted
gross
income
less
deficit
Total income tax
Number of
returns
(2)
(10)
United States, total.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
I owa
Kansas
Kentucky
Louisiana
Maine
Mary land
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampsh ire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsy Ivan la
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
APO/FPO'
Puerto Rico
U.S. citizens abroad^
Footnotes at end of table.
83,340,190 905,523,261
1,199,322
135,805
846,830
714,219
8,628,620
1,072,658
1,322,210
235,634
271,147
3,251,070
1,826,061
346,824
304,570
4,607,394
2,078,103
1,115,781
908,598
1,161,929
1,255,677
418,675
1,667,193
2,405,044
3,461,045
1,539,115
716,595
1,824,516
285,967
617,232
273,920
333,090
2,975,200
413,774
7,071,649
2,050,821
246,594
4,269,911
994,564
926,784
4,658,276
391,868
1,037,470
256,912
1,565.032
4,584,947
437,409
178,424
1,948,336
1,415,381
611,905
1,820,627
151,250
309,859
27,508
170,845
11,516,193
1,927,477
8,767,939
6,361,258
98,290,598
11,344,966
15,979,831
2,791,872
3,101,014
33,637,083
18,155,405
3,957,025
2,954,195
55,336,515
22,676,257
11,999,121
9,542,851
11,270,079
12,578,190
3,632,615
20,607,692
25,908,895
41,428,202
16,500,738
6,283,219
18,765,705
2,706,029
6,320,636
2,951,926
3,351,650
36,483,615
3,669,952
85,418,681
19,389,548
2,503,886
46,311,553
9,563,818
9,762,818
50,195,510
3,881,446
9,563,442
2,293,360
14,878,811
47,187,719
4,354,327
1,647,506
21,642,154
15,477,438
6,047,539
18,970,698
1,593,167
2,287,200
192,213
1,561,681
937,325
113,962
682,520
553,182
6,919,034
858,534
1,116,834
199,444
223,492
2,628,459
1,442,865
282,242
227,937
3,833.033
1,673,353
859,816
704,781
897,967
987,281
321,250
1,414,727
1,935,450
2,886,169
1,215,864
538,042
1,472,326
215,104
484,746
228,440
266,459
2,481,289
299,663
5,917,345
1,611,185
185,111
3,528,602
759,321
752,981
3,893,717
306,719
328,846
181.196
1,219,197
3,544,136
332,597
138,021
1,637,037
1,143,979
497,493
1,452,051
117,766
298,295
11,524
76,058
123,607,099
1,441,425
299,327
1,117,038
791,288
13,008,260
1,517,733
2,434,029
413,737
479,915
4,778,180
2,277,395
534,099
366,138
8,184,835
3,181,230
1,618,980
1,313,971
1,540,547
1,696,648
438,755
2,920,456
3,514,461
5,725,548
2.C7I.782
757,008
2,560,421
345,485
858,191
422,685
437,142
5,313,886
461.284
11,740,722
2,429,622
314,682
6,450,662
1,271,149
1,299,810
6,927,386
520,315
1,150,049
283,233
1,952,239
6,744,093
506,173
193,294
2,989,693
2,132,932
824,108
2,414,898
241,030
227,185
10,023
161,922
73,775,578
1,085,218
127,225
745,307
627,327
7,507,493
957,568
1,177,536
207,976
233,340
2,719,675
1,665,150
314,438
264,666
4,109,306
1,863,027
897,083
762,539
1,008,871
1,151,765
369,834
1,528,706
2,168,763
3,123,561
1,324,027
645,318
1,562,279
235,307
506,396
248,577
297,158
2,669,457
369,410
6,297,586
1,862,185
190,154
3,876,545
872,453
819,182
4,162,914
354,916
952,871
191,393
1,410,208
4,059,860
398,957
151,545
1,788,626
1,241,354
547,914
1,571,709
131,676
309,859
13,656
95,710
9,942,151
1,690,922
7,184,594
4,958,257
79,599,099
9,239,992
12,964,949
2,293,615
2,441,400
25,512,690
15,564,429
3,261,545
2,173,844
45,898,126
18,671,671
8,342,605
7,050,668
9,018,573
10,383,069
2,895,866
17,679,123
21,717,933
35,663,342
13,246,756
5,291,881
15,241,836
1,941,267
4,433,148
2,458,863
2,771,783
30,552,260
3,090,653
69,722,783
16,170,942
1,450,562
39,572,014
7,697,876
7,739,266
42,028,586
3,248,603
8,146,813
1,455,232
12,584,784
37,835,392
3,711,183
1,279,335
18,352,587
12,478,383
5,027,833
15,361,444
1,188,876
2,333,282
130,158
1,312,379
1,067,902
126,914
723,905
613,270
7,349,730
937,089
1,161,651
203,577
230,188
2,692,463
1,635,400
311,695
256,802
4,055,847
1,852,220
867,529
745,384
993,623
1,129,541
363,549
1,505,284
2,133,661
3,091,300
1,290,041
629,294
1,542,966
221,321
493,740
246,558
292,009
2,637,656
363,847
6,174,891
1,830,465
178,315
3,827,218
853,845
796,449
4,086,084
349,744
944,361
178,413
1,386,257
3,982,944
392,303
144,703
1,757,917
1,215,905
543,533
1,528,131
127,540
307,576
11,373
65,061
1,404,053
320,802
1,084,379
662,673
12,550,129
1,407,339
2,177,471
367,861
413,425
3,885,679
2,281,440
524,639
296,425
7,639,793
2,995,436
1,262,206
1,047,004
1,333,673
1,502,856
416,278
2,912,003
3,452,358
5,970,614
2,012,292
693,635
2,372,535
273,998
658,121
399,269
426,927
5,034,641
439,369
10,972,176
2,282,095
201,258
6,391,003
1,106,149
1,156,100
6,697,720
512,512
1,149,538
199,836
1,830,418
5,658,063
527,685
182,924
2,846,573
1,964,550
778,788
2,355,609
177,223
333,479
14,398
96,331
699,723
67,885
472,408
418,950
4,426,153
540,056
666,665
118,057
77,122
1,728,217
949,957
161,081
180,838
2,335,247
1,137,514
628,150
503,965
687,879
700,509
224,625
857,332
1,195,763
1,929,550
842,105
424,328
1,008,864
153,813
336,026
128,982
179,941
1,521,209
236,278
3,489,373
1,107,580
139,244
2,187,646
596,621
517,805
2,493,687
196,012
543,960
145,698
874,021
2,559,193
247,758
102,644
1,030,624
776,017
370,022
967,315
85,293
153,549
22,943
80,130
683,291,514
9.123,759
1,400,503
6,786,248
5,031,833
72,264,477
8,458,926
11,965,163
2,116,592
1,507,571
24,980,249
13,768,617
2,891,408
2,453,459
41,382,475
17,676,530
9,517,153
7,638,992
8,899,933
9,794,406
2,726,372
15,487,878
19,349,832
32,736,044
12,880,763
4,955,362
14,368,073
2,088,736
4,875,726
2,124,838
2,603,074
27,310,277
2,866,353
60,368,871
14,923,958
1,999,209
33,982,451
7,653,910
7,566,367
37,979,044
2,889,149
7,339,212
1,809,307
11,517,730
36,720,472
3,528,858
1,272,858
16,444,547
11,963,808
4,776,621
14,539,746
1,256,009
1,494,719
173,954
1,059,092
610,770
63,816
424,517
360,621
3,934,141
490,956
641,107
113,191
69,647
1,524,063
845,920
152,455
159,249
2,183,699
1.052,443
548,115
452,788
591,680
620,888
196,534
809,357
1,109,816
1,817,762
741,365
341,903
896,261
134,076
293,141
120,965
167,270
1,413,986
194,478
3,210,063
988,585
118,587
2,046,322
512,943
467,075
2,324,719
176,582
498,471
115.140
768,465
2,244,067
220,517
87,809
979,137
703,497
330,811
864,065
76,046
151,117
11,524
44,022
95,971,271
1,172,390
217,971
892,291
646,745
9,773,582
1,167,668
1,886,166
326,665
251,230
3,703,241
1,818,959
402,183
313,836
6,321,870
2,560,077
1,319,938
1,091,180
1,256,764
1,358,227
338,058
2,283,833
2,711,850
4,660,060
1,642,222
614,556
2,007,592
276,631
682,369
318,414
352,208
4,124,506
366,990
8,421,586
1,951,841
258,650
4,853,778
1,034,805
1,030,785
5,410,117
403,174
928,526
232,173
1,560,833
5,404,122
417,922
151,416
2,347,933
1,699,504
663,959
1,892,272
191,267
146,222
10,023
100,091
Individual Returns/ 1 974 • State and Regional Data
Table 5.4 —Selected Items by Marital Status, Sex of Taxpayer, States— Continued
[All figures are eBCimaces based on ssmplcs — money smouncs are In thousands o£ doLlarsI
191
Joint returns of husbands and wlves-^Contlnucd
InfomaClon from husbands' Fonns W-2
Salaries and wages
Number of
returns
Income tax withheld
Number of
returns
Information from wives' Forms U-2
Salarlss and wages
Number of
returns
Income tax withheld
Number of
returns
Honjolnt returns filed by i
Number of
returns
Adjusted
gross
Income
less
deficit
Number of
returns
(14)
(22)
(23)
United States, total..
Alsbaois
AU!tka
Arizona
Arkansas
California
Colorado
Connecticut
De laware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Mary land
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New HBmpshi re
New Jersey
New Mexico
New York
North Carol ina
North Dakota
Ohio
Ok lahoma
Oregon
Pennsylvania.
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
APO/FPO'
Puerto Rico
U.S. citizens abroad'
Footnotes at end of table.
598,966
59,357
383,364
324,122
3,579,837
448,234
562,974
100,686
62,496
1,322,443
806,530
138,311
144,577
1,959,330
964,219
456,358
363,956
555,081
605,920
184,519
755,034
1,016,353
1,620,369
661,719
341,449
806,315
111,595
239,773
108,290
151,840
1,296,849
198,830
2,920,694
901,967
91,906
1,908,502
488.356
420,660
2,114,700
165,720
463,538
91,569
723,985
2,135,319
208,113
82,386
903,355
640.981
315,772
754,588
69,604
153,549
9,091
43,440
456.793,675
6,396,806
954,317
4,531,711
3,014,535
47,130,269
5,758,276
8,096,868
1,488,763
835,927
15,360,672
9,251.627
1,774,714
1,451,557
28,309,041
11,722,719
5,260,672
4,553,867
5,759,850
6,844,125
1,730,185
10,713,756
13,436.468
23,288,317
8,312,918
3,222,023
9,599,318
1,206,531
2,731,394
1,372,683
1,757,351
19,313,049
1,987,842
40,171,834
9,178,507
908,329
24,771,266
4,953,905
4,875.453
26,508,469
1,942,438
4,903,688
906,381
7,609,010
24,248,398
2,514,496
795,763
11,217,233
8,069,177
3,351,241
9,450,607
784,135
1,408,921
109,165
947,108
591,421
59,046
369,980
313,715
3,474,711
437,034
556,321
97,297
61,751
1,301,026
786,329
135,955
138,880
1.928,915
948,685
439,307
366,355
546,096
586,318
178,267
742,776
1,004,933
1,608,229
640,652
324,009
788,024
105,654
231,299
107,468
146,993
1,275,315
194,722
2,875,675
881,461
84,092
1,879,154
472,259
408,660
2,068,874
159,950
458,756
83,417
713,852
2,069,601
203,019
78,492
892,402
630,977
310,051
735,301
66,005
153,549
9,091
27,722
917,837
181,948
692,880
408,536
7,515,720
887,701
1,391,434
247,985
143.735
2,412,826
1,406,547
287,864
199,264
4,838,891
1,912,56'
807,774
690,612
867,729
1,003,278
245,462
1,811,602
2,151,384
3,990,713
1,283,583
430,302
1,516,323
174,038
415,697
229,358
274,595
3,264,731
282,435
6,354,827
1,336,517
127,771
4,068,515
725,695
739,296
4,296,703
317,596
713,336
125,996
1,134,869
3,704,078
356,535
112,912
1,777,345
1,286,642
525.117
1,468,949
118,433
194,025
12,612
52,425
21,497,128
341,971
38,496
225,796
226,195
2,143,359
249 ,097
351,526
54,606
43,769
778,474
538,777
99,011
92,930
1,174,835
610,434
305,775
238,955
312,024
293,170
111,663
425,554
625,112
888,748
458,468
223,524
487,011
72,753
167,245
69,497
95,099
708,408
106,399
1,597,891
666,008
58,507
974,723
306,773
233,477
1,098,353
113,668
306,833
62,585
489,011
1,219,134
121,083
52,173
541,021
364,958
156,155
489,087
41,130
36,663
(*)
6,746
102,342,814
1,553,010
248,097
1,022,760
865,602
11,110,873
1,052,965
1,692,025
270,362
331,670
3,462,295
2,309,002
598,952
326,807
6,180,817
2,752,885
1,339,041
1,038,080
1,310,864
1,179,131
430,741
2,505,396
2,994,126
4,687,865
2,048,696
913,859
2,048,321
279,361
646,800
362,898
416,564
3,710,955
423,347
9,256,683
3,141,355
215,022
4,173,980
1,232,534
1,005,969
5,426,719
485,106
1,324,773
224,137
2,041,594
5,416,104
478,017
196,869
2,622,443
1,598,088
642,119
2,251,921
147,488
95,600
(*)
29,374
325,624
37,392
215.645
220,617
2,054,998
236,424
340,385
53,043
40,811
757,583
514,097
96,660
88,895
1,151,074
594,621
296,130
228,596
304,431
284,639
107,419
411,717
610,690
858,707
442,864
213,510
465,962
69 ,034
155,764
68,714
91,841
696,607
101,428
1,556,224
645,775
54,036
942,276
295,896
216,365
1,073,293
110,375
302,137
58,204
472,301
1,188,151
117.284
48,836
517,867
346,404
151,528
477,505
38,754
34,232
(*)
6,742
14.555,521
202,671
39,216
140,943
108,884
.,606,909
145,734
252,488
39,541
51,585
473,971
338,127
88,313
40,891
928,188
402,863
186,910
141,443
173,694
158,794
58,697
385,978
441,619
712,089
284,039
109,809
280,663
36,381
86,564
55,198
59,672
552,290
55,514
,370,436
416,146
27,305
595,455
161,918
137,025
792,411
69,464
175,908
28,473
267,426
741,951
63,882
27,335
366,040
229,076
89,455
318,378
19,494
13,440
(*)
4,481
20.191,408
272,187
42,751
187,779
161,700
2,171,508
315,340
340,749
61,005
90,173
764,894
443,816
114,272
66,560
1,112,689
477,618
265,010
216,187
239,557
306,190
98,451
421,282
576,913
816,383
387,848
166,463
373,063
68,630
155,471
76,015
92,325
708,177
91,952
1,726,258
513,285
64,956
1,083,790
194,464
225,166
1,107,391
88,502
242,568
58,614
378,607
1,085,304
104,508
36,040
437,995
351,615
122,305
441,550
39,804
145,843
<•)
55,320
1,293,578
359,711
992,807
684,311
13,969,650
1,800,589
2,093,796
363,772
770,759
4,526,926
2,135,965
702,546
288,229
7,250,005
2,883,004
1,422,364
1,089,644
1,268,208
1,603,392
435,387
2,761,946
3.155,048
4,879,243
2.111,666
734,031
2,152,254
348,292
820,660
480,463
446,753
4,728,024
399.456
12.337.430
2,409,744
328,679
6,805,091
974,067
1,278,893
6,585,032
475,030
1,141,620
270,253
1,918,284
5,755,406
455,884
191,628
2,619,924
2,067,685
653,849
2,390,364
216,555
722,216
(*)
336,214
180,158
31,314
129,166
106,015
1.557,810
224,505
245,779
45,386
73,705
555,499
280,232
85,392
37,820
803,867
337,775
181,311
143,649
156.658
198,511
62,818
315,454
397,922
576,875
267,526
106,404
268,157
45,150
112,304
59,874
61,664
509,495
50,395
1,276,385
338,260
42,817
774,146
121,880
159,517
815,147
61,194
161,337
36,043
241,344
711,181
62,120
25.920
337,038
265,167
85,098
319,590
26,306
136,711
151,275
60.113
116.954
75.939
1,832.161
231,321
297,047
47,976
116,099
588,140
231,589
88.456
32,707
1,041,331
392,286
179,726
136.823
166.826
203.389
48.069
356.470
405.463
634.010
268,283
85,591
288,696
41,823
101,353
70,199
52,205
655,643
48,171
1,701,122
265,275
38,666
927,016
132,830
164,701
848,478
59,742
123,477
29,182
236,864
755,968
50,323
23,053
337.367
262,913
89,511
292,112
31,669
71,479
36,952
192
Individual Returns/1 974 • State and Regional Data
Table 5.4 —Selected Items by Marital Status, Sex of Taxpayer, State — Continued
[All figures are
estimates based on samples— money amounts are in
thousands of dollars]
Konjoint
returns filed by men- -Continued
Nonjoint returns
filed by women
Information from Forms W-2
Number of
returns
Adjusted
gross
income
less
deficit
Total income tax
Information from Forms W-2
States
Salaries
and wages
Income tax
withheld
Salaries
and wages
Income tax
withheld
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
United States, total
ie,458,eil
250,603
40,168
170,878
144,240
1,926,985
292,821
313,950
56,498
78,975
696,235
412,332
102,246
60.733
1,022,546
447^604
230,470
193,011
224,458
296,084
89,066
393,935
522,412
767,597
339,479
157,339
332,569
60,003
136,980
70,310
86,058
652,644
84,190
1,582,685
482,936
53,964
999,740
181,413
209,740
1,008,295
81,677
229,697
45,374
353,189
983,651
100,147
31,551
415,675
315,760
117,741
399,606
35,874
145,843
(*)
26,299
103,994.212
1,142,723
333,668
883,607
572,426
12,096,425
1,586,391
1,855,172
319,783
656,310
3,865,003
1,916,890
607,303
238,624
6,284,409
2,590,047
1,156,099
920,957
1,094,037
1,491,314
362,929
2,513,829
2,597,279
4,535,940
1,747,907
654,945
1,890,675
284,698
642,748
406,175
392,391
4,135,550
350,359
10,549,116
2,249,029
218,492
6,209,791
844,664
1,138,308
5,770,440
412,175
1,037,286
186,877
1,788,778
4,898,834
419,442
155,839
2,401,462
1,728,649
597,494
2.085,647
182,477
760,124
(*)
214,434
18,105,773
245,545
40,109
169,120
138,560
1,889,607
287,882
304,158
55,920
77,583
689.746
405.298
101.579
59.332
1.008.245
447,227
226.282
191,161
221.189
291,364
87.628
388.911
506.112
753.453
330.381
156.018
332,271
55.130
133.582
69.122
84.753
645.695
84.112
1.547.870
478,537
49,903
985.191
176,588
202.030
987.924
81.558
229.126
42.721
341.304
966.648
97,831
30,904
406,153
306,650
117,626
384.842
34.630
143.560
(•)
14.620
16.885.766
169.399
72.944
142,829
76,529
2,021,144
255,441
321,475
50.044
114.087
590.033
27 3.395
105.097
36,097
1,083,443
440,980
186,389
140,818
173.133
225.146
56,043
409.936
430.545
777.598
278.250
92.862
315.412
41.863
95.386
69,981
60,825
692.339
55.237
1.746.117
319.315
31.668
1,051,024
130,096
174,875
947,155
65,885
148,262
27,052
272,018
765,687
65,186
23,896
379,845
283,649
101,357
332,375
29,035
113,834
(*)
21,243
18,922,255
;.:!7,412
25,169
186,643
133,569
2.030.959
217,262
314.796
56.572
103.852
757.959
432.288
71.471
57.172
1.159.458
462.971
222.621
188 .446
234.493
248.978
95,599
388.579
632.368
715.112
309,162
125,804
442.589
63.524
125.735
68.923
60.824
745.814
85.544
1,856.018
429,956
42,394
998,475
203,479
183,813
1,057,198
107,354
250,942
52,600
312.404
940.450
85.143
39,540
479,717
287,749
119,578
411,762
26,153
(•)
35,395
103,327.158
1,098.857
167.263
988.883
645.113
12.056.472
1.085.450
1.920.872
311.509
822.684
4,129.908
2.250,823
363,071
212.507
6.704.035
2,116,723
1,059,604
814,214
1.101.938
1,180.392
470.856
2.357.869
3,404.015
3,812.914
1,508,310
593,826
2,245,377
269.002
624,249
346,625
301,823
4,445,314
404,144
12,712.380
2.055.845
175.999
5.524.011
935.841
917.558
5,631.434
517,267
1.082.610
213.800
1.442.797
4.711.841
369.585
183.021
2.577.683
1.445.945
617.068
2.040.588
120.603
(*)
166.375
13.098,272
146,397
18,832
128,837
86,546
1,427,083
143,073
229,948
40,865
80,140
548,897
316.713
44.395
30.868
845,467
283,135
130,390
108,344
149.629
167.882
61.898
289,916
427,712
491.532
206.973
89,735
307,908
35,878
79,301
47,601
37,525
557,808
54,790
1,430,897
284.340
23.707
708.134
124.498
126,389
753,851
68,943
169,038
30,013
209,388
588,888
49,960
24,292
320,862
175,315
81,584
268.396
15.414
(•)
17.878
12.110.793
117,760
21.242
107.793
68,603
1.402.517
118.744
250,816
39.095
112.586
486.800
226.848
43,461
19,595
821,634
228,867
119,317
85,967
116,957
135,032
52,627
280,153
397,149
431,478
161,276
56,861
263,933
27,031
74,469
34,072
32,729
533,737
46,122
1.618.014
212.506
17.367
669.868
103.514
104.325
668,790
57,399
98,045
21,878
154,542
584,003
37.928
18,824
304, 394
170,515
70,638
230,514
18,094
(♦)
24,879
16.338.266
196.770
24.308
160.381
122.004
1,739.323
194.216
262.284
47.630
86.696
608.179
391.895
63.535
48.582
1.002,934
398.298
170.717
153.390
196.016
221.721
82,879
344,146
564,461
639,756
263,385
115,425
374,290
52,470
102,703
61,586
50,422
637,572
75.909
1.590.531
391.342
34.439
882,299
172.308
159,530
921,861
96.933
226.604
43.413
270.305
802.562
76.451
31.492
425.566
245,673
97,432
356,526
22,758
(*)
25,891
78,874.519
849.612
154.840
746.515
505.693
9,261.531
842,360
1,320,884
214,707
617.493
2,824,719
1,886,910
280,577
156,855
5,123,858
1,606,020
566,793
537,763
853,822
668,499
372,01(1
1,946,141
2,690,060
3,151,220
1,137,236
501,054
1,703,522
170,677
412,207
297,107
205,477
3,392,705
329,106
9,745,151
1,602,050
108,719
4,416,977
666,774
719,536
4,322,957
408,884
881,066
137,637
1,145,403
3,272.057
299,228
130,864
2,111,449
1,082,470
436.980
1,573,269
74,777
(*)
121.462
16.025.136
190.247
24.308
155.911
120.780
1.699.614
184,488
259.744
46.650
85.842
607.797
382.097
63.405
47.397
989.447
397,077
162,049
149,688
192.753
216.997
82.326
332.583
552.940
630.913
256.208
114.046
367,144
50,082
101,137
61,571
50,347
630,143
74.241
1.542.844
384.164
33.679
872.571
172.016
156.123
903.727
94.714
221,615
39,562
267,725
795,667
75.317
29,576
411,869
243,098
96.323
349,201
22.531
(*)
22.375
11.776.917
114.147
26,694
107,727
66,723
1,406,355
116,463
212,075
30,291
104,018
408,849
263,371
ii
43,365
^V't
20,174
789,272
239.026
81.133
K *'°as
74.131
119.117
115.638
56,075
304,487
428,810
490.215
166.370
60.662
260.137
21.716
60.475
44.732
31.835
525.281
46.182
1,500.796
210.116
14.514
676,009
88,440
104.903
661.450
59.567
112,032
18,314
156,105
446,348
42,082
18.782
Virgtnia
323.343
165.184
235.907
10.260
18.182
(*) Estimate 1$ not shown separately because of the small number of sample returns on which it was baaed.
'Returns filed from Army Post Office and Fleet Post Office addresses.
^Returns filed from Panama Canal Zone, Virgin Islands or abroad,
NOTE: Detail may not add to total because of rounding.
However, the data are included in the appropriate totals.
Individual Returns/1974 • State and Regional Data
193
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