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Full text of "Statistics of income"

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 



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24 



Individual Returns/1 974 • Returns Filed and Sources of Income 



,-J 



■Jin^i-- f-.m^e\or- ^o^^ w> r--| |eoMQO TOcomeoto <«p^<aO'« oiirtr-oor- -tfo 

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Individual Returns/1974 • Returns Filed and Sources of Income 



25 



O •" o 0\ iri o\ <0«no^4^ 



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26 



Individual Returns/1974 • Returns Filed and Sources of Income 



^o-*'^'^'» ^< 






Or^*'^*^^^*© *^^e**aood c**-'*^*©-^ •-<c*j-^^rv 
m-ow-oou-i-a nfficocMco •-<.»mm« r-o^•VO^> 



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38 



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45 



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^ en m ■£! <j> 
o« CO so m ^ 


00 -• -3- O' en 
- -. OS OS so 


^ ^ <t -O o 
O- lA r- (M .a- 
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SS"' 


r~ — ^ CO in 
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-o ^ cj 1- en 


sO CM e^ •-' oi 

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m .o o 00 m 


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s 


































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^ ^ ^ a 

III s 

o o o o 
o o o - 

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o o o o o 

g g g g °- 






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-J« iS « iS 

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ggggi 

o o o o - 


£|SSS2 

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4J c c c c 

m M 3 3 3 3 

llgggg 

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O -- —* CM* en V 
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o o o o o 

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c c t: c: c: 

3 3 3 3 3 

ggggg 

o o o o o 

U-," ,o* I-" « IT-' 

w ov <n- <o- <A- 


« CM en ^ in 


ssggs 

lu 01 V v a 

3 3 3 3 3 


-; 2 2 ;i ^ 

3 3 3 3 3 

iiiii 


sssss 

IIIII 

o o o o o 

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agsssR 

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3 3 3 O 3 


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3 3 O 3 3 

iiiii 


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Z vf <n- <n- v> t/r 


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</y v>- <n- v>- vy 



c c o 



u u u o 



Individual Returns/1 974 • Returns Filed and Sources of Income 






K o » o ff- c 



r S c 



n<n iea)Q<c09> -Otou 



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t ^ r~ CD o * •■ 
n" -o' <-■ <H o" •-• 






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•-" .-•o<m*^m <^«^^.*-» ■-■irtOvMO* "Jf 



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^0^*/>*^ €^0*^^**^ o^^*'^^^^ 
' — • — — — — ^ - -3 0> N r-. ^o 









cHPiioO'^g-* o>o-»ff>ff> ^.-iF-ip 



.-■[nKi^ r«r-iri<rr^ ^•->ff.ff->£> inifiooo 









lOO*^--* (O-Jr^r-n Oi- 






1 .-■ u^ nO ^ ^ <■ 



* O -o a^ •-• c> 1^ w-t r^ \o <nr~.n<n<"i ooinr 
)»-*0D<^rl rv\£)pjf-pij cO»~>£)»~-o^ lAW''' 

lNOm»~ir> O09''&0' W<N.O<00 -J*^ 



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■■ o -- -a- c 



^ (M IN r- e 












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•3 -o •-• O' f^ ■-• ■; 



c o "2 o^ 



^ lO rt ff. (^ rH^ CJ r4 CC O e 



%0-3''-' sO^tMr-.© •-■or~(0>X> Case 



1 O -it r^ ^A^^4r~.o ^0f--<^\0 OOOO-J* t^ >• 

O"-"-* voinn^Htn (n^r^rjoo o^»~--o'0'C -Jo 

»i£n ^F^inO**^ lACOOu^^ OC0^i/>^*^ ^ c 

^ ^ r* r^ (^ t^ m<n.»-».» ^-j co (n tT> ^ p 









H in ffi O O O 0> 
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^ -^ ^ tM o- <n r- 



o •* r-i er o 
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^ -» eo o 

O !-'-» 00 



T! i 



■4- ■ o » ■» r- 



iOtO-*>^ -TO^OO 



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— oi o o ■o 









^00^0 i^F-f^O'^r^ ^F*^o 



r-3- iH.»»«Ma> ■*<■ 



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^mO-»«^ .0--ftlr-0 ^o^Cf^iO CT>f--ff>irt(n r-^ooco 

■.Of^ mtooin-y oooffiu-i(n .riM-or- 

JcniO l"<^^<r-* r^.»0O{Mff. <tM 



♦ O - 






£ I 



i»0 r-.r--o-»'' 






■• 9< CT•0^ 0> I-- " '3 



5 CO (^ O o f^ »■ 









^0 vOM-ju-im -»ovr-r 



-— -3-*e>''~i- 












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-■-JO r- CO - 



in.O'.D.Jr-- i^mor-"-* 



•.0^Ol'^ -ffff-fNl-J-O 



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•J-JOOO^- MOOr-O-it ff>0C 



-OO---* ^m,jmm ,»^ 








a 



ooooo ooooo ooo 
o ooooo ooooo --0 

3000 ooooo ooooo OOOO ■ 300 



■ OOOO ooooc 

■OOOO OOOO - 
do*>l<^-»u^ O r~- to O- r-t 



*C^^M1 Oi'^OOO 



~4 -OOOO o o 
■OOOO 



■OOOO 



s 

ooooo 
o o o c- 



ooooo oo ooo 
— — — o o oo ooo 






3 O P* (^ «J "■ 



-O -H .- ^ .- - 



< <n -a "rt Om ooo *>* w 



ooo 
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 



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— -o OOOO ooooc 
■ocoooo ooooc 
onoooo ooooc 



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ooooo oo ooo 






OOOO 

ooo - 

OOOO 

8 o'o 
O Q * 

— 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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(TV irt UA eriVO ®-*Oftl'-< -#t^O 






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pj w <y <y« (u tC 












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(.SIS' . 



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C— <Via3l/NVO — Ij^OJl/A-^ OON-^vOOs Ov-iU 



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Au-vvO m ij-i t^ jN\o -»■--" 



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5 C\J 00 >0 (Ti 



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l/^ -* 3- -«\0 < 



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5 03 '^3"t<^Oi Lr\ 



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t-cy a5 ^- 
mvo ftj iTi 









8 3= 



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rriScOCO 



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fo\o cy 



^^^^^ ni<y'^- i' 
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^-, -,;<;-**■«> 



.,_J«l VVV6 
-.« _____ '0'T3^"3'a •O'O^ 

;11 11111 §SSiS §SSS 



4i 



2 .L<i.t.i. L^t.L^L.b uoiuttij ftivoig a 

» ».«.'a'D'a'a ■o-a-n^'o 5CC5C qcgi. a o«» 

S S.SSSS SS§SS 3S5§S OSSo J -^ 

bsv OOOOQQOOOhSti 

S ?§8888 88888 *i'l°.°-*. *l*l*.*t 5 ■a § _ 

O p-t -H pj fO^ lAvO t-OQ tT\ -I^J^^ r^OJCy"^ «a O <H •-' <y 'O-* W\\0 f-CQ CT\ -J-l-i-J-4 -'cy<v<? <fl 

_-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 



« a\a\J- 



33 gRS«8 























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"5 '^ 



as 



5 a 



CM infn\o n^cvi ' 



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y vo o ro\o * 



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w CM o t^r^ 






oSfOVD ■~i c 



O rOUJ « 



ON OMX 



» fUvO(7\ cocor^co- 



mCTicoiTiOs -^ On u-\ 

Cy lA ir\ r- LTV ONLTlF-^ 

NOWCOO'^ <\jj-o* 



8' i 



ONiiMA ^ CM C~ p-fvD 
irNf-rH c\jco-<fnvo 

NO CTv CO CO t~-cO ^ 



iVNOnOS 1/N<?1 rH ONITV 

qj ip.irst-u-\ ONU-vC- 
vjsrycooro cuj-o 



O g 

Is 



^ u^NO CO U 



O CM ON UMJ 
>J3 u~.vc ^ u 



30j-N OnCni^nOvO cO-^ON 

-NDir\ r-ioocym i/n-hon 

^ (\JNO OQO? m^O f- r-trr\f~ It 

3 CO "^ -*-* oj cy (\j oj oj •-. 






On CO WND 

NO (-ruNU\ 

m CO t- IT. 



^ 3 



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**)''^ 



'-"^ [^ t— 



[^ t— r-l ni* N^K^o 



a-4 U-if- 
-* f>^NO< 

f 1 vO ON 



^-cvi -=r m CTi * 



I Ol CO ^ ITN O fnNO t- c^ ^/N 
OnOnCOu~iNO NDu^-^^£lcO 



■N ON f- OND— J 



3 OJ o cy c- 



;5S8 



O O CO CO "vi 



On^ 1/NCO K"! * 



iTvrn iTN CTn^- 

NO U-N-< -^\0 



OnC--* 

NO rnm 

NO fi-H^- 



fO n-> cy -^ CVJ 



NO 



1 IN 



^ o\6\ 

NO c^co tv 

CO -H O OJ 
C\i OJCO On 



mco u%iri 



ONkTN-* t~- ^ITNONC-- 



t~-lNO "^O 
rONOCO CO Jt 
Ptm rp-| J CO 



So c * 



0^(^J ONNO 

CO CU '-' "1 
Cy W CO ON 



OJNONO r^^fttlPNO 
r-i (TlNO 00 OnO'CTNOn 



NO CO f^ f~" 
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"f S8S 






jc— oeu -hOo* 



1^ -H m OJ iTN^ foj- ..— . — „ - _ _ ,- 

CUnOnO p^^ftlCTiO C— OOOOn O ONf-^- 
-J rONO OO OnO ONC "^"^ "- -^ "■ 



ftON t— P-N0\O^ 



^ ^- O c 



^ .-I ;?\i. 

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CO NO 3 .n .-^ (\ 



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t-O O O Cv OON!~-*-' 
t-t-NONO J- J- OJ 



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o iT*)NO a\{— 

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ONNOONf^OJ NOCOf^U- 



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t- p O O C3N O C 






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■-JcMt— t- ^o^'>^^^/^ mc-Pl 
■f-t~-"^CjN mcOC^OjO CNJOJiH 



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r.3 -ivi 



s^ 



,^ i^ 



3^ ya -^ lA ctn Jt ^TNOQ fn^— 

so OCDOOf-nrtNOt-'^* 

5ao vo3romcy lA ^— 



OJ t-c-m 

On-* CD --t 
^COCO OJ 


SSsKs 


^nO c-f5 fn 

■^CD C- OJ O 


OJ cy -1 


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IHSI 


Bsss 


CO f^p? 


CJ-d- 


J./N.M/SUN 


Jt fommoi 


t--i 


sJSS 


ONNO ON :^ CM 


NO CO fOLANO 


lACO On 


i^fja 


85SiS 


^-* lAONj- 

no3 mfOOJ 


^-.00 f^ 

NO P--^^ 



Soo oooo -^r-iog f^-* lA o u^ 

.,..__ ,-.,- -.-..-O'-t'-I'-<p-'--lC\J0i.-i- 

SO O CVJ f^^ lA NO C-CQ ON-^ ■*9--*»"*9- ■«*■«■ ■«9--<'>"«9- » 

O 0)0 tit-iHtit,*,!,-- 



s - 



SfeSS 



O O O Q C 

88ggS 



« - » -«9-W-W- 



23 5^ 

AnO O? 



o L.-> r- I 



NO NO f 



nO) ON 
ocy Ojcd 

CO ~5 CO u-N 
3 On O [~- 



coco t- lA 

t-a ono 

lAND OJ 



W « » « > 0) 



I 0) e 

ils 



3S 



V lU 0) OJ 

1111 



III! i SSS 5 S 3§S 

S3tti OQQOQOOOO 

-TDOOOO OQOOO QOQOO OOoO 

t ^§8888 S888? ^^^^^ x^x^ 



«S..SS§SSiS§i^^^^^S3go I . s«.«.» 

t. ^ ^ ^ ^ ^ „ 2CQ5S Q53CC> a humtaia 

* '2SBS92 S9Sa5 ooooO oooo S *'^i'*ijb 

.-I asoooo ooooo --^.^^ *«,. '- «3333 

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 



V -3 



S5S 

-P CO O 



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/ 1974 • Returns Filed and Sources of Income 



71 



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Individual Returns/I 974 • Returns Filed and Sources of Income 



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r- ^iDi—i^ao o -9 a\ -a a r> ao -o o^ ■^ .o(n 



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76 



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' <D 'O f^ t^ On 















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Individual Returns/ 1974 • Returns Filed and Sources of Income 



',3 






O r~ ® ■^ Wi M •■ 



00>a>r-<MOO NOsi~>O0« o\i39>^i7> u^l/^^£Ooo OiA 
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77 



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joioo^o^ -4"joo«* ior-<oo>o *M«jaip~o 






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78 



Individual Returns/1 974 • Returns Filed and Sources of Income 



i^m^ -3co<«-- 






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1 



80 



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 



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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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oooo OOOOO OOOOO OOOOO 



=oooo ooo 



oooo 
OOOOO OOOOO ooo • 
OOOOO ooooo oooo 

oooo 
i o ooo • 



J O O o o o « 



OOOOO OOOOO 



300 OOOOO OOOOO oooo 



= ' =8 

oooo 
ooo 



3 O O O O O O 



500 OOOOO OOOOO 



»u> **<*■</ 



--0 -o C k. 

- - C 3 O 
I v> O O 

I ooo 
3 fc. o o o 
» « o • ■ 



92 



Individual Returns/1974 • Deductions and Exemptions 






-O n o <T <f< <X> fnco-jr 












^ ^ -I o 



o I'l -* CO <f 



< o f- o <r " 



t o -a- -» I- 



1<M 0>^>a>00^ Off-t^Of 



o -a r- o 






D O -* <^ 1/1 [• 






o 
u 

I 

o> 

E 
o 



SiSs 






^ * -» -1 



•^r-tr.'^ r~r*«0'" 



o 



^'Or^^'O OffiOO< 



TO'- '- 






< 



^ <J» f*! *o O ' 



■iiO(>J0\ r-.inr-ii>\D ooino<^o 'O'J 

Sl/l-a^f P^rHCOl/l-il iO>-<Mlr-00 "*«■--,_._ 

i^r-io (X>cs9<c4>a' irtr--f~-(no\ iniTr>r--«-« oe 
^ ^ <n ov eo <t ^ 



0\<-iQ> ■aonooo 






\o fy r^ t^ ^ coff*oo<^*A ——*——. 



V) 

E 

01 



S '■O r^ '•' lOl^tCi- 









o o> m o ' 



T O O t^ I- o ■< 

■J O u^ 00 r- u-1 o 






t-« in d O -* ff' t" 



^OOoo pioio\o<"* O- 



i S 



^ 91 -.f >o cs -v ^ 



fir-.u-if- r-oOM-» 



1 ■* OX 

lO^ooeoo r^coo-o-^ o*" 



o ^ O « 
(n CM (N c 



E s 
o 



1 u-i CT> O O 



S 00 >n ■JS <« O -" 












" '- O Ov O -» c 



3 <r e ^ o 






n -J <- o o u 






■* ^ O ^ m 



)«-«ino(^ 3"^'' 






> ■* o «> w> o -c 















1 


c 


1 




i 




? 




c 

s 


!= 




? 


= 




c 
c 
c 

c 


g 


c 
c 
c 
c 
c 
c 


1 


























c 

s 


i 






? 




g 

c 


s 


o 

§ 

c 
o 


c 

g 

c 


i 


c 
c 
c 

c 
c 
c 




c 



o 



3 ■a 73 -o -c -o tj 



> o o o 

> o o o 



o o o o o o c 



o o o o 



ooooo ooooo oooo 



ooo ooooo oc 



3 r* e^ m <t irtO'rtQ 



• oooo 
o o o o - 



11 ooooo 

"Doooo ooooo ooooo ooooo 

coooo ooooo ooooo — — — — — 

30000 ooooo .•-.. 



ooooo 
ooooo 
ooooo 

in o m o 



oooo 
oooo 
. . . o 
oooo 



Individual Returns/1974 • Deductions and Exemptions 






h o ■« wi f 

i-tfin tn r~ 'a o^ ^ in -f ao -^ •t r^r^j" 

.(**r~ 9- ^ v> 9- V •-"«>*0'*'^ •-• \r\ u 

t m m m -y -9 •^ ^ mr^o'^'^ m t~4 



I ^ n 9. ot Q '^ 



r (^ lO a) so 9> <<9 r 



r 4 <* 4 •» r* 






O <^ ^ >'> 



93 



o « 00 r^ 
* en M M 



o 

I 

« 

E 
o 



f^ ("imr-irto oovO'tf^ -^f^QM"* u^om^to t/ir--ooo "^ f^ -eO^ oo^^-tfao-o m^i-tnoo *«»r>.<opii in-fr<i<D **« 
»© O>«i^^<o T--mff<OC0 MM^r^io r-oa"*!^ no^'Oai ao q *»»-- in««4o •*^oo>>© rtno«^» wo*^r^ « 
o {r.mo'^9> N>or^<Mo> osp~9<mM o>S«c<4ao t^ r4 m^ o in pS uiiAtn flo<>4o>5<u^ ooSu^<n« >ou-iS)»>n uiS^o f^ 



■J oo -r .f dP 0t a 



^O^-JiA ■-••^p^.-i o^ 



^ « 3 ot 

4 .» (*! ^ 



aNrdftM r^ifO^s •^QMsoao ^cN-rfma »q<»o p »^»^ <D(^r4<-<ve r--4ieMr«. r-.-*<n^-H 0'^>/^0 •*! 

• i^mos^ McDi^oQfle n^iANc* •yeoma r^>c>9i>-> .^ o>v>c ^mvoo*^ ro^o>c•4'N (oaD<><MP4 i£9iO'-< <s 

IM-tff-ain eonMoso OMm-»o iri-T<^--"<o omov-tf « >nsow os(^<-«>e«> («*.->mmiO r-(^ooi^f~ ooo5-4 f~- 



o 

-o 
» 

3 

< z 



i s 



3 -- Irt O OS O 



ff. <-i ,o OS o o 



aOsOOs(N| sOr--osO 

4 Ct <M (M 04 00 



O-^ 0>r><»^c-< moo*^ o*»<^-o a^ ^ o w" - 

CMr- sOO-OOs(N| sOr -— -» - — - — - _._^ 



1000 r>«-««(^-.J 

fM ^ 0> CM CO ^ 
(Mr- CM « ^ 



00 (y. PI ^ ^ 



■ffsOiA^ OS'-'O'^O 



or- -Jsor-^ <f ^ O*-" mi~-«OtMpS g^ t-t A Ft a iri m r 

•9 fni/io\oo in mo- o*'~->-'-» i/^i/i<-«os-o -o-»<nsooo 






E 



O a 

, E 

« 3 






0>000"-" O-00if«-l^ MO<DOO> -Ji-ip 



■JtOfM ^r^r^«i>. <DovO>N-- 



= 3S; 






iMtO'^O i^cMmi-t-tf 



> f^ CO » Oi c 



o I 



iosirtini* p*»-«(NsCir>. <Mi/iiOt~- r«. 

-ooo f^msor>iu-i irtii-i.a'm o --^j—- 



r-ju^so oooioi/iO' 



PI r---»irio-a' •-■r-too>e*i m>^i-<-.t<D <Ti>a'in<- 
o< f~-p%ooo r^osf^i-"*) so^m-oo t~-soe«i«- 
<0 <^iA<-«Or- -je-jf-r^o sOMflOO^ ^ooi-«r 



3 O >0 -» ui O ^ 



— O ■» C 



Q S 



C 3 



fr-Pl OssOO-tfO t~-sO"-'rHr«. f-IKd-Bri 

■«eMr~ o<coot-4<-> r^OP>0>0s -Ji-ifnr-i/ 

■ii/ir- ou^'^'"-"^ f^r«.r~.i-ios r~-l^«M<np 

■-■■-•■-■(><(M (MP1P>..9P^ aooi/^-4>- 



3 OS (N r; OS 0> 1/ 

. _ .1 OS 

-9 ao->Y-ou-^>9 r-soi^r^o- 



« sor-.M^.oo r^owo 
O OP^"*0«O somoiO 

J^tn P^t^rHirtOs rHOP^in< 
T^Pl aOO>'^-7- 



>0 >-• u-s <0 
lA -JT O- lA 



o " 



SCMf^-»Pi <MoisOao» «Or->ou^as r40<4cs« m 

espjino* mmr^<ni-t ooo'^'Coo oscjoo-tf 'A 

MO><^»Jt^ >^C*»0>7 (^Osooor-- <omu-lO^ m 

-JNt-JsOi-- c>*r*-»r«.Q <«jr-eOurt^ osp^oo* ^^ 



*Omirt« ino^OP 



e : 



4 l/\ ^ l^ sOP^PlOOsO 

3a0r-m oiAOso**^ 



I-*-*-- so^,»r 



m d O *A ^ 



- * B rt 
l' <o' r-" Pl" 



CN 





a 






c 


§ 


g 

o 






i 

o 


g 

o 


g 




< 


g 

c 


s 




s 


s 




g 

c 
o 
c 


g 


e 








1 






g 




g 

c 








o 

o 
o 


c 


g 

c 


g 

o 


g 

c 


s 




; 


s 


1 


c 


o 






< 

u 

3 


a in 




< 


1 



s </> o o 



B-O-O-O ^-OTJ-W- 



■o o o o o 



_ _ oooooooooc 
ooooo ooooo ooooc 
ooooo ooooo ooooc 



-• r- CH PI 4 



ooooo ooooo 
ooooo ooooo 
ooooo --... 



Ago o o o 



333333333 OOOO 

ooooo ooooo ooo • 

-OOOO ooooo ooooo ooooo OOOO 

SSSSS SS555 ooooo ooooo - • -o 

i<^-» u^o>AOO ooo - 



OOOO r- 30000 ooooo 



94 



Individual Returns/1974 • Deductions and Exemptions 



O ^ ^ S ^ >3-rvicoa 



Of^fiAO ■£/ -o a^ <^ 9^ <tou 



- O c^ in o 

3 O CN CO Ji -ir o 



O O ffi o 



pj ^ <n m 

o« o <^ *o 






\^ OSOr-tr.© (»><' 












o •* •* o o 









^ m O f 

<n o 00 <■ -jt « 1/ 



-3- -» « O 



-J oi o t^ <t <• 



O » tn'r-- to Of 



■>-»«■ o 



-ffiof-- i^.»soo 



- ^ 1/1 st ■^ O 1/ 



^ -J OS oo -a- ^ ^ 



c* ^ o ^ ^ 
■^00 m o o o 



g -a -i o ">* o t- 



0«>»0^ ^tn^sOto 



TWO ^in(Nr->to Oif 






-ooi^CT- ooo%o 



1 O -ir^ <t ■^ •t ' 



O *V « ff% 









■o o * ■» ■- 



^ O (^ 0» O -ff O 






icntn-jpi (SOU 



■'•^'O Mr~-iAr--m »-j.»-*cOt-« ou^"-"mo inc^oo 
0< i^r^t^irto vo^^o^-m r-o-*u^tO 



-3-c^ CTiO<^«-«i/^ ^movin <^ oNr~»cs ffi^r-o-* 



-y \£> -9 •^^ aa •- 



r~n ■tfff.Or^'-' •-to^O^-*f~■ >C-JOO^- <ni->iAi-- OO a\r^aO<" 



^ O O *a 00 o« o 



J ^ (^ (T. o *N I" 



o r-ionr-eo inp*-*©*" 






r ^ ^ irt .- o r 



^u^^ 000^»■0=0 ^oo^a>(?•f'^ lA- 
^ V> <T r--irt>5=0o0 OvOO^eJi" O" 



10\QsO*-i r^«a'i-*i/^»-' »DO>t>*'l^ eoOMr- o -Oo 



0-J'mi/i>f> r~-i»aiOW (Mtvi^r-..o 



f O -» ;3 O O 






^ ^ <M 00 PJ 









aiavDndJV 



aiavDnddv 



ooooo ooooo oeo 
o ooooo ooooo - -o 



ooooo ooooo oooo 



• oooo ooooo 

• oooo oooo • •^ f 






ooooo ooooo ooo 

o ooooo ooooo - -o 

■ oooo ooooo ooooo oooo - ooo 

■ oooo ooooo ooo-< 

•oooo oooo - i-'r>itn,ju-i oinooO iNini-il 



* => 2 

OOO 

- o o o 



oooo 



u oooooooooo___ 

soooo ooooo ooooo ooooo oooo 

:oooo ooooo ooooo ooooo - • -o 

-__-,_-. — _ --oooo 

go ooo • 



oooo >-' 



•u ooooooooooooo 

■ooooo ooooo ooooo ooooo oooo 



3 o o o o o c 



:oooo ooooo ooooo ooooo 



O -• P< <^ -» 



30000 ooooo 



-. O i^ o o 



oooo 



Individual Returns/1974 • Deductions and Exemptions 



95 



tM cD9>>At^ ©>OJOC 



-.3 <«r-.r.o>-< -"O 



O •« O -" ^ ^ 



J — -< Q r^ ^ SO C 

-- n ^ oo o» -- s 






*n O O '^ ^'^ ^^ 
q" ff> <^ iTi » 






I O » CO O < 



«o-' ao-j-«<o>o 



■> -» o * 1/1 so - 
a ^ ir> t^ (^ Q J 



I 



3 — .rt -» o r 



> -J --• <j. in •-" o 



»0«.ii r^<r^r-cO 






h 00 CO <^ o ^ ^ 



^ ^ ^ 4 



t f^ i-1 p«- r^ .^ 00 



^ r-^r-<»— .a^^or; 



J -a r^ <t vO CD r 



D O ^ ■* O 1 



lo-**'^ iAi^nCT>o 



D-» .-ir^,oi~~'if j/>i' 






u-iinn aocNOsQ>iA soaom<N<o 

<-> (1 i-T j" <N c* ^" ^ o r* o f- *^ 

-^r^ tnoOo>^'^ rOir>->V>9-4 






1 ^ « O f^ r- 






O 



< 



E 



Is 



O o\^r<^00^ r40<0<i0\0 C4krtr49i^ r^-t^Q^^ 
in -»sOr~.-»vO ■«i^»o«o OOP~<N-»ff' lOt-icOOOC 
O ^^^»l^© O'^mf^fn ^cnCT.^eo 00<-«'O-*r 



to fvto ^vOOmo\ 



* O \f\ O <f tX^-i 
3>0 ^C^O^Om^O i-ICMvl 






onso-a>A mooojsoo ao-a'--ff'0 o^e 

sDinor^o r^oOf^O-O CNOmO'-' ■Off'i" 

T (N 3 2 



O iri -» ^ -ff >0 ■; 






o .n ^ ^ 



^ O W* O f^ 



0*V>9 ■^•ooosr 






tsooti-i ^(Nf^iAin o^ocro 



O O -a O 
^ u^ ^^ IN 

9> <n <r o 



tO o ■» eo '^ -» 






»Off.r^ m-Cco-JO -3'-*Off>>0 .-l(^l<^■-•ff• COO'^'' 






O ■* O <» ^ O 












00 r^ QN ^ ^ p 















'>OON<4«-H moV^lO v-«^ODr^^ o*^^^ 



nr^coo> -Hin^ff-e^ o^^wio^ ^-u' 
-.i--r>.o (Or-ffic*^ -a G ta -i -a «<• 



■> o •* 00 a\ c 



,-, _---_ 10^-»0 iri 



■j^ <noof--»»i a>tNOr-0 



^^MeOO r«j[^(Nr~o> m*-3C 

>«Oir--o iAin^O>»f^ -o^ 
-. -- ^ m o* -» C-* 



I 



B U 



: : : : : : : : : : : : : : : : : : : : ddg 

ooe- 

ooooo eeooo ooo 

o ooooo ooooo --0 

■ oooo ooooo ooooo oooo * ooo 

■ oooo ooooo .... .__-._, 

■ oooo oooo - — «m-» 



^ O O o iM in - 



ooo- 

ooooo OOOOO ooo 

■■■o ooooo ooooo .-o 

■ oooo ooooo ooooo oooo - ooo ■ 
-oooo ooooo ...-ooo-e. 



0<**'^-Jin -or-o 



5000 ooooo ooooo 



■ oooo o c 



- O -^ " - 



coooo OOOOO 
30000 ooooo 



ooooo ooooo 
OOOOO ooooo 
ooooo ooooo 



oooo 

ooooo oooo 

. - - o 

oooo 



ooooo ooooo ooo 



■ooooo ooooo ooooo ooooo 
coooo ooooo ooooo ooooo 
noooo ooooo 



■V -a V a 

3 3 3 O 

oooo 
ooo - 

oooo 



3 o ooo 



- c 3 e 

» o o 

o o ^ 

- o o c 



* 3 3 3 : 



96 



S 9 



Individual Returns/1974 • Deductions and Exemptions 



s 


s 


H 





















ai ^5 pj f^ 



>. E 

I £ 






CJ ^o o 



S 3 



a 



^ '^O 0\ ff) -J CT\ CM 



33~SS 



1^ r<^ o CJ iJ cu r- 



ffl i 



r- COi/\QCT>^ CDi-|r-'^0\ O'^'-"^^ o^tffJO 
-3- ^-<u^aDu^^D -Sr^-^OO o\CTvCJ\o<-< oojitv- 



CO W rHCD iH u 



d^cD '5 o t^ 



r(>i-^ r-ir— [rsu-vCT> 



- f— CO PJ OD Er> CT> 



DVD CT\Jr- ^O-* K^C^y 
O^ f-OD <7\0J P- 0\0 u 

»\£)\D f- P-r-»COCOOs SSvS C 









5SPSS 8S 



?SS!: 



'^-3 -ai/\iAir\if\ -SvDffvOJr- K~>rH 



3 ^ONO 0\ 



SPSS R 



^ O H UNffl Ov 



»> OJ^ t-- On 



iSe-i 



-.HODvDr- COCVJCU 



;sss 3" 



"dR . 



r^O) Q W ■£! 



-a> cj Pj 
3 »*->M>fu 






8« R3g!;;S^ SSSSP: . 



& t— E— 8 F- 



0\ (fi ON-Hvo 



"a^SK 8«S 



5 o <vj F- c\J ^-a' H CM 



3 r^ iT-'Hcut^a Q '^SJ'*?<5 



y3 F-f<-\cl3 



f— t^03 Lp, t^ u- 



3 t^ t^ vj3 



;s s-s? 






t ffj a\"~ico J 



& ^^^^ 



f rrv3 I 



^ «0 0\ C?vS 






^^KPJS 



o^^ pi 



r>\£) ON SO ^ O 



S O ''^'iD 



P rr\3 



PP 3SS5 



KSS 



•^a S3 



C« J \D CO O 






ssa; 



J 3 

■9 -f 



-<3 8 rH tT> 
r\ f— CD O Kl 



R P . 















o 00 -a- CD 



IsSe: 



^ 8 Lr\p- 



-3 CO t— t-- i/\ u-i\D P- Q CJn 

'^VDCpa\-3- Ht^a'W'i' 

H irtiS) cy t— <o S-a3 \D o 

ftj B-\ ^ \D t~0\'-t 






J CVJ rr\>^ CVJ OMI 



S fl . 



RSPa 



ir\ t^ cy ON cu 



as? 



;a H 






v3 p P 



3»S^ 



i£\ ONM^Q^pN ocya3\birt cOcoa3F-a3 co-SrHc^^ co cvi ^ ai f-l u-\ f^H^ f?N flS p pj ' 

a^ -^ tf\fr\o f- CyihHrr\KS !^k/\a\r-C\J ONOt^PJt— OCVJiHO ITi H C\JO^ -3a\F-S- 



igSR^ 



5 H O 



A &SSE 



r F-a\ Sy 



CO HfOKNpj 

f~ o\ o\ C\^ 



"iOOi/\H CJ o t^2 



ON U~> ^ K^ KN 

® 3 CM «> CJ 



3 K^ OS NO ii-\Or-'-IO'<>CMp f-QQ'-'C 

■NITN CO U>0^*rHr^HirNt--Sj ITNND O N1 






QJ CUCO t— CO . 
CSCVJ t^-3 tf\ . 
CVJ J^ J- ITMrt 



0\£) l/NU 



H CO Q P- ONNC 



KN H ONON e- 



3 CO C4 t~ <£\ <-i cr\ 



^ tf\tr\ NDcbaSof 



iH ir\NO ^'HNOejl— o "O cr\H cxj CO i/N iH tr, os t~ u 
rr\^ ifNOO-arHOJC) iriO C\H O rrNQ-3-CVJiH C~r 
1-1 ^*^ J t— CO <7>'H OWO'-io COoO-J^^ 



f-\D M-M—CO 



PPSS£ 

J^ lA KnOn O 



■NtJVrHCO ^0OCO'<" 



M^H \D 



"^f-0•'^u^ i^f-ONOrH 



^sSE 



sa? 



ONirvCJ-jf- -^COKN-a- LTN 

f-i«NCO-3 r— r"^ p- CJ r- 



!>3aS5 f:P? 



P-H CM y>CO ONcr 



CO ON Qv'.p TO NO 0\ ON ON Cy LTN 
CM CJ Q^ C— -3- -^ ir\ rH Oi t- 

t— if\J<Seo a\OCT>cjir\ o 



H O CM NO 



H CM t^ 



O ■<- 
t- 41 



"• <7> l/N O ''N O 



P8S3R 



CM Cy i-i o 



'^ fAvO l/N^ " 






H KNND t-- O^ O CM - 



-I i-l r-t iH VD " 



■OOOO OOOO - HCMf^^ir. Qi/nQOO R'^'-'*- O 

rH ■ «.«.. ^^.s.iO HH^iHi-H (MCJS^U^^^ < W -tft O +* 

t> 0***i-^*»- -«■■«■■«■-*»■«* t-. k. t. - 

oo uuuuuut-iUhi^nnaiU at 

ij .;,t<i.k. FHiHt^tih ai at i/ «) it uaiuiiu 'O'Ciao c 

iH4)4iiiiii ii a 01 Q) i> ■d'd'd'd'a ■O'O'd'a'o see C 

5 ccGcgcgcc 33333 3P333 O ■*' 

p«-33D333933 OOOOft> 

l-^ OOOOOOOOOOOOO- ^• 



«a-w-«»-t»«» •» 



OOOO - H CJ -^Va UN plAQOO CMU^iHl; 4) 

■.-■.••O •H<-trHrHrH CMCJr»Nir\i-( *>-««-'t»0 f- 

vD t-CO QirH w t o w w -w- ■»■«©■■«■ -«e- ■» E 

u u u u u h^HhinL. 4j«ja>i' •-) 

Q;4>4>il'il^ 4^4f4)dJ4/ t^ib'OO ^ 

§§§§§§§§§§ 3 = ='8 a 

§Q o 5 -p 

5 Q _- S 

OOP o 

OOOO ooooo *•*'■© ** 

OOOO »»»** R-,***QpoO rH 30000 00000 **«.^* *»-.*» QpQO 

. •« 1 •! -« O H CM KN J ifNOir\00 OOO*- Xi --m* »»«»«oHC\l r<~, J- ir\pir»00 OOO •> "-t 

«f-lQ(yi rHi-lHiHrt iHCMCMkNitn HWirsH EO r^^-^CM KNJ- ifNNO P-CD<Ti iHi-tHH-H HWCMfOio, iHCMifNrH 09 



' 41 41 11 4t 

!|||§ 

) O O o o 



O l< 4) K 
■ ■ ^-O C l- 

C-S § "^ ° 
§ t- Q 8 8 
1 1 8 °.^ 

5 SEEE 

CC 4> 41 41 



4) O 

EQ +J 



.1 



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 • 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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Individual Returns/1974 • Deductions and Exemptions 



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109 



110 



Individual Returns/1974 • Deductions and Exemptions 



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Individual Returns/1974 • Deductions and Exemptions 



111 



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112 



Individual Returns/1974 • Deductions and Exemptions 



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Individual Returns/1974 • Deductions and Exemptions 



113 



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114 



Individual Returns/1974 • Deductions and Exemptions 



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p e? - u 4J 4J . 
as a: B 



Individual Returns/1974 • Deductions and Exemptions 



115 



1 ? s 



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116 



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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 : 



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Individual Returns/1 974 • Tax Computation and Tax Rates 



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a ^ ^ i-S m -r .n' n " rm' * O -" IN m ^ in o >n Q O 



Individual Returns/1 974 • Tax Computation and Tax Rates 



141 



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w oooo ooooo ..... 



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 



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13.708,853 
21,506,973 
22,070,254 

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■ss 



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 



> ~a to u-i o c 






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hO^cMf^ -a«p-.aoo«o 






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 



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Individual Returns/1974 • Age 65 or Over; Retirement Income Credit 



173 



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Individual Returns/1 974 • Age 65 or Over; Retirement Income Credit 






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175 









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176 



Individual Returns/1 974 • Age 65 or Over; Retirement Income Credit 



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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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tf e a: M 



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 



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189 



190 



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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