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Full text of "Statistics of income"

BOSTOM 
PUBLIC 
LIBRARY 




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^^ 35/^: 



STATISTICS 
OF INCOME 



1975 



INDIVIDUAL 



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Internal Revenue Service 

Publication 79 (5-78) 



:>oston Public Libraryl 
Superintcndsnt of Docuni| 



pn 1 1 1^78 



DEPOSITORY 



PuMlcatton 79 (5-78) 

Stock No. 048-004-01501-3 

Library of Congress Card No. 61-37567 

This report annually contains data on sourc- 
es of income, adjusted gross income, ex- 
emptions, total deductions, teixable income, 
income tax, tax credits, self-employment tax, 
tax withheld, and taxpayments. 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 — 1 975, Individual 
Income Tax Returns 
Washington. D.C. 1978 



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



Other recent publications tor sale 

Individual Income Tax Returns, 1976 Prelimi- 
nary 

Individual Income Tax Returns, 1974 (277 
pp., $4.50) 

ZIP Code Area Data, Individual Income Tax 
Returns, 1969 (131 pp., $1.25) 

Business Income Tax Returns, 1975 Prelimi- 
nary (30 pp.) 

Business Income Tax Returns, 1974 (231 
pp., $4.00) 

Corporation Income Tax Returns, 1975 Pre- 
liminary (23 pp., $1.20) 

Corporation Income Tax Returns, 1973 (243 
pp., $4.25) 

Foreign Income and Taxes Reported on 
Corporation Income Taix 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, 1974 (98 
pp., $2.75) 

Small Area Data from Individual Income Tax 
Returns, 1974 (447 pp., $6.00) 



Publications In preparation 

Small Area Data from Individual IrKiome 

Returns, 1976 
Sales of Capital Assets Reported on li 

ual Income Tax Returns, 1973 
Business Income Tax Returns, 1976 Pr< 

nary 
Business Income Tax Returns, 1975 
Returns of Private Foundations Exempt fi 

Income Tax, 1974 
International Income and Taxes, Domestl(< 

International Sales Corporation Retumsi 

1972 and 1973 
International Income and Taxes, Foreign 

Tax Credit on Corporation Returns, 1S 

1972 
International Income and Taxes, U.S. C<M 

rations and Their Controlled Foreign C] 

porations, 1968 and 1972 
Corporation Income Tax Returns, 1974 



STATISTICS 1Q' 
OF INCOME lU 



INDIYIDUAI 




Department of the Treasury 
Internal Revenue Service 



Jerome Kurtz, 

Commissioner 
yVilliam E. Williams, 
)eputy Commissioner 
Vnita 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, Mathematical 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, processing, 

and reviewing the data were developed by 

other branches of the Statistics Division. 

Statistical abstracting of the data was 

done by the Service Centers at Andover. 

Massachusetts; Austin. Texas: Chamblee, Georgia; 

Covington. Kentucky; 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. 





n r 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 



February 23, 1978 



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 — 7975, 
Individual Income Tax Returns. This report, based on a sample drawn from the 
82.2 million returns filed during calendar year 1976, presents estimates of 
taxpayers' income, exemptions, deductions, and tax, including tax credits, 
nontaxable returns, and returns of taxpayers age 65 or over. Major classifiers 
used are size of adjusted gross income. State of residence, and marital status of 
taxpayers. Detailed information on the components of the types of itemized 
deductions, the types of statutory adjustments, and on tax preferences and the 
additional tax for tax preferences, last available for 1973, are also shown in this 
report. In addition, data are presented on the earned income credit, the personal 
exemption credit, and the purchase of new residence credit, all enacted in the 
Tax Reduction Act of 1975; and on high-income returns classified by three new 
income concepts as defined in and required by the Tax Reform Act of 1976. 



Sincerely, 




Commissioner 



Department of the Treasury Internal Revenue Service 



III 



Contents 



Guide to 
Basic Tables 



Guide to Basic Tabies, iv 

introduction, V 

Requirements for Filing, v 

Changes in Law, vi 

Section 1 

Returns Fiied and Sources of in- 
come, 1 

Section 2 

Deductions and Exemptions, 43 

Section 3 

Tax Computation and Tax Rates, 65 

Section 4 

Taxpayers Age 65 or Over, 115 

Section 5 

State and Regional Data, 121 

Section 6 

Explanation of Classifications and 

Terms, 16S 

Section 7 

Sources of the Data, Description of 
the Sample and Limitations of the 
Data, 179 

Section 8 

1975 Forms and Instructions, 189 

Section 9 
Index, 231 



Section 1 

Returns Filed and Sources of In- 
come 

Cumulated income and taxes (table 1.1), 5 

Nonjoint returns by marital status (tables 1 .2, 

1.3), 7,12 

Sources of income (table 1 .4), 13 

Joint returns (table 1 .5), 18 

Computation of adjusted gross income (table 

1.6), 22 

Nontaxable returns (table 1 .7), 29 

Returns with presidential election campaign 

fund checkoff (table 1 .8), 33 

Form 1 040A returns (tables 1 .9, 1.10), 34,35 

Returns by size of income under alternative 

concepts (table 1.11), 39 

Section 2 

Deductions and Exemptions 

Itemized deductions: 
By type (table 2.1), 47 

Sources of Income by marital status (table 
2.2), 49 

Taxes paid deduction (table 2.3), 50 
Contributions deduction (table 2.4), 52 
Medical and dental expenses (table 2.5), 53 
Miscellaneous deductions (table 2.6), 55 
Interest paid deduction (table 2.7), 57 
Investment interest expenses (table 2.8), 58 
Exemptions, by type (table 2.9), 59 
Exemptions, by marital status (table 2.10), 64 
Returns filed by dependents with unearned 
income (table 2.11), 64 



Section 3 

Tax Computation and Tax Rates 

Type of tax computation (table 3.1 ), 73 
Special income averaging tax computatloa 
(table 3.2), 76 
Maximum tax on earned income (table 3.3), 771 
Sales of capital assets (table 3.4), 79 
Total income tax (tables 3.5, 3.6), 81,86 
Income tax before credits (table 3.7), 88 
Additional tax for tax preferences (table 3.8) 

90 

Taxpayments (table 3.9), 92 

Tax overpayment (table 3.1 0), 97 

Tax due (table 3.11), 102 

Tax generated by rate (tables 3.12, 3.13), 

105,111 

Section 4 

Taxpayers Age 65 or Over 

Sources of income (table 4.1), 116 
Itemized deductions (table 4.2), 119 

Section 5 

State and Regional Data 

Sources of income (table 5.1), 124 

Itemized deductions (table 5.2), 129 

Exemptions (table 5.3), 133 

By size of adjusted gross Income (table 5.4) 

137 



IV 



Introduction 



Requirements 
for Filing 



The data presented in this report are esti- 
mates based on a stratified sample of individual 
income tax returns, selected before audit, and 
represent coverage of the 82.2 million Forms 
1040 and 1040A filed by the Nation's taxpayers 
for income year 1975. Coverage of returns 
below the income levels described under 
"Requirements for Filing" was generally limited 
to persons filing for a refund of income tax 
withheld or for self-employment tax purposes. 
In addition, for Tax Year 1975, the introduction 
of the "earned income credit" (described under 
"Changes in Law") made it beneficial for 
certain low-income persons to file returns, even 
if they did not meet the filing requirements. 

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." 



The principal criterion which determined 
whether an individual had to file a return was 
the size of gross income (defined as all income 
received in the form of money, property, and 
services, that was not, by law, expressly 
exempt from tax). For 1975, a return had to be 
filed by: 

(a) a single person (other than a surviving 
spouse) under 65 with gross income of at least 
$2,350 (as compared to a $2,050 filing require- 
ment for 1 974); 

(b) a single person (other than a surviving 
spouse) age 65 or older with gross income of at 
least $3,100 ($2,800 for 1974); 

(c) a surviving spouse under 65 with gross 
income of at least $2,650 ($2,050 for 1974); 

(d) a sun/iving spouse age 65 or older with 
gross income of at least $3,400 ($2,800 for 
1974); 

(e) a mamed couple, neither of whom filed 
a separate return, with both spouses under 65 
and a combined gross Income of at least 
$3,400 ($2,800 for 1974); 

(f) a married couple with one spouse age 
65 or older and with a combined gross income 
of at least $4,150 ($3,550 for 1974); 

(g) a married couple with both spouses 
age 65 or older and with a combined gross 
income of at least $4,900 ($4,300 for 1974); 

(h) a marled person (regardless of age) 
whose spouse was filing a separate return 
(e.g., to obtain a refund of Income tax withheld), 
if that married person had a gross income of 
$750 or more (no change from 1 974). 

In addition, as was true for 1974, children 
claimed as dependents on their parents' re- 
turns 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 laws enacted which 
affected the comparability of some of the data 
presented In this report with those presented in 
previous years, the Tax Reduction Act of 1 975 
and the Employee Retirement Income Security 
Act (ERISA) of 1974. Both of these laws had 
provisions which had already gone into effect 
for 1974; however, their major provisions 
became effective for Tax Year 1975. 

For Tax Year 1 974, the Tax Reduction Act of 
1975 had provided for a one-time rebate of 
taxes paid of up to $200 per taxpayer. For 
1975, the following provisions were introduced 
to reduce a taxpayer's tax liability: 

(a) an increase of up to $600 in the 
"standard deduction;" 

(b) an "exemption credit" of $30 per 
exemption other than age or blindness; 

(c) an "earned income credit" of up to 
$400 for returns with adjusted gross income of 
less than $8,000; 

(d) a "purchase of residence credit" of up 
to $2,000 for taxpayers who had purchased a 
new principal place of residence; 

(e) an increase in the amount of time (from 
12 to 18 months) allowed to purchase a 
replacement residence in order to postpone 
the taxation of the gain realized from the sale of 
the old residence (not related to (d) above); 



(f) an increase in the "investment credit" 
from 7 percent to 10 percent of qualified 
investment property; 

(g) an expansion of the work incentive 
(WIN) credit to take account of the Aid to 
Families with Dependent Children (AFDC) 
program under the Social Security Act provi- 
sions. 

In addition, under the Employee Retirement 
Income Security Act of 1974, employees who 
were not covered by qualified retirement plans 
were allowed to set up their own "individual 
retirement accounts," popularly referred to as 
IRA's, and deduct as much as $1,500 for 
contributions to the account in arriving at 
adjusted gross income. 

One more benefit for individual teixpayers 
was included as an amendment to Public Law 
93-625, an act to amend the tariff schedules. It 
raised the maximum amount allowed taxpayers 
claiming a credit or deduction for contributions 
to candidates for public office. 

A description of each of these benefits is 
given in section 6, Explanation of Classifica- 
tions and Terms. The data for these items are 
shown primarily in section 2, Deductions and 
Exemptions, and section 3, Teix Computation 
and Tax Rates. 



Vl 



Section 1 



Contents 

Introduction, 1 

Number of returns filed, 1 

Adjustments to gross income, 2 

Higfi-income returns, taxable and nontaxable, 

3 

Text tables 

1A Sources of income and selected tax items, 
1974 and 1975,1 

16 Number of returns by marital status and size 
of adjusted gross income, 2 

1C Returns with payments to an Individual 
Retirement Account and returns witfi self- 
employed retirement deduction, 3 
' ID Number of nontaxable returns, classified by 
size of adjusted gross income and by size of 
various other income concepts, 3 

Charts 

1A Returns filed, 1966-1975 by size of adjust- 
ed gross income, 2 

Basic tables 

1.1 Selected income and tax items, by size 
and accumulated size of adjusted gross 
income, 5 

1.2 Nonjoint returns: adjusted gross Income, 
total deductions, exemptions, and tax 
items by size of adjusted gross income, 
7 

1.3 Nonjoint returns: sources of income by 
marital status, 12 

1 .4 All returns: sources of income, deductions, 
and tax items by size of adjusted gross 
income, 13 

1.5 Joint returns: sources of income, deduc- 
tions, and tax items by size of adjusted 
gross income, 18 

1.6 All returns: computation of adjusted gross 
income, 22 

1.7 Nontaxable returns: sources of income, 
deductions, and tax items by size of 
adjusted gross income, 29 

1.8 Returns with and without presidential 
campaign fund checkoff: response boxes 

- checked by marital status and size of 
adjusted gross income, 33 

1.9 Form 1040A returns: sources of income 
and income tax after credits by marital 
status, 34 

1.10 Form 1040A returns: sources of income, 
deductions, and tetx items by size of 
adjusted gross income, 35 

1.11 All returns, taxable returns, and nontaxa- 
ble returns: number of returns, income, 
deductions, and credits, by size of income 
under alternative concepts, 39 



Returns Filed 
and Sources 
of Income 



Introduction 

The data presented in this section cover 
primarily the number of returns for 1975 and 
the sources of income, including the adjust- 
ments to gross income, reported on these 
returns, classified by size of adjusted gross 
Income and by marital status. Major character- 
istics, such as sources of income and selected 
tax items, of the returns filed for 1975 com- 
pared to 1974 are summarized in table 1A. 
Special topics for which data are presented are 
nontaxable returns, high-income returns, re- 
turns of taxpayers filing Form 1040A, returns 
with the presidential election campaign fund 
checkoff, and returns with individual retirement 
accounts and self-employed retirement deduc- 
tion. 



Number of Returns Filed 

The Tax Reduction Act of 1975 raised the 
income requirements for filing an individual 



income tax return by increasing the amount of 
the "standard deduction" (by as much as $600 
for certain taxpayers; see section 2 for the 
specific changes). This change was a major 
reason for fewer returns being filed for Tax 
Year 1975, about 82.2 million compared to 
about 83.3 million for 1 974. Summary informa- 
tion on the number of returns filed, by marital 
status, for 1975 compared to 1974 is shown in 
table 1B, while additional Information on the 
number of returns filed for the 10-year period 
1 966-1 975 is shown in chart 1 A. 

Some of the decrease in returns filed caused 
by the change in the standard deduction may 
have been offset by the introduction of the 
"earned income credit," also provided for by 
the Tax Reduction Act of 1975. This credit was 
a refundable amount which could be returned 
to a qualifying individual regardless of any tax 
liability, resulting in certain individuals filing 
returns when they were not otherwise required 
to in order to claim the credit. (See section 3 for 
a description of and data on the earned income 
credit.) 



Table 1A.— Sources of Income and Selected Tax Items, 1974 and 

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


1975 


Item 


1974 


1975 


IncreaM or 
decrease (— ), 
1975 over 1974 




(1) 


(2) 


(3) 




S3,3«>,tM 

67,334.767 
16.005.423 

905,523.257 

758,629.835 
39.047,111 
4,9%.196 
11.012,554 

2.576,524 
13,470,125 
20,887,969 
39,543,264 

3.811,349 
1,619,530 
2,331,536 
20,701,059 

13,102,795 

573,605,736 

1,614,869 

123,464,526 

142,574 

123,607,100 

3,289,118 

127,003,401 


82,229,332 

61.490.737 
20,738,595 

947.784,873 

795,399,462 
39,421,476 
3,563,321 
10,751,319 

2.059.772 
14,071,891 
21.892,126 
43,433,554 

3,432,694 
1,769,380 
2,554,324 
24,537,551 

15.101,999 

595,492.866 

8,069,846 

124,382,197 

144,100 

124,526,297 

3,376,047 

127,938,931 


—1,110,850 


Taxable 


—5,844.030 




4.733,172 




42,261,614 


Sources of income 






374,365 




—1,432,874 




-261,238 




—516,752 




601,766 




1,004,157 








—376,652 




149,650 








3,836,493 




1 999 205 






Total credits 


6,454,976 
917.673 


Adrtitionai tax for tax preferences 


1,525 
919.196 


Self-employment tax 


66.927 
935.532 







'Comprises income from pensions and annuities in adjusled gross income, gains and losses from sales o( property other than capital 
assets. Stale income tax refunds, alimony, and other income or loss, 

"Compnses sick pay exclusion, moving expense deduction, employee business expense deduction, sell-emptoyed retirement deduction, 
and tor 1975, payments to an Individual Reliremanl Account and forfeited interest penalty, 

'The sum of total income tax, self-employment tax, social security taxes on tip income, tax from recomputing prior year investment credit, 
tax Irom recomputed prior-year work incentive (WIN) credit, tax on premature distributions, excess contributions tax, and "other" taxes. 

NOTE Detail may not add to total because of rounding. 



Individual Returns/1975 • Returns Filed and Sources of Income 



Chart 2A 



Distribution 
of returns 
by form 
of 

deduction 
1966-1975 



Minimum standard 
deduction prior 
to 1970. 



Percent 
100 



Percent standard deduction 



Adjustments to Gross 
Income 

Adjustments to gross income included ex- 
penses incurred by business men and women 
or by farmers in thie course of running a 
business, as well as certain expenses of 
employees such as moving or travel expenses. 
Sole proprietorship expenses were reported on 
Schedules C and F (or, in the case of 
partnerships or Small Business Corporations 
electing to be t6ixed through their shareholders, 
on the appropriate forms filed by those enti- 
ties), 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 report as 
"statutory adjustments." These adjustments 
were comprised of sick pay exclusion; moving 
expense deduction; employee business ex- 
pense deduction; self-employed retirement 
deduction; forfeited interest penalty (for the 
premature withdrawal of funds from a time 
savings account); and, beginning with Tax Year 
1975, payments to an "individual retirement 
account" (IRA). Data for these types of statuto- 
ry adjustments, last available for 1973, are 
shown in this report in table 1 .6. 

Individual retirement accounts were provided 
for by the Employee Retirement Income Securi- 
ty Act of 1 974 to allow employees not covered 
by qualified pension or retirement plans to set 
up their own plans. Employees were allowed to 




Table 1B.— Number of Returns by Marital Status and Size of Adjusted Gross Income 

[All figures are estimates based on samples] 



size of adjutted groM Inconw 
■nd mjrttil itatut 



Totjl 

Joint returns ol trusbands and wtves 
Separate returns ol husoands and wives 
Returns ol heads ol nousenolds 

Returns ol surviving spouses 

Returns ol single persons 

Und«f JS.OOO. loUl' 

Joint returns ol husbands and wives 
Separate returns ol husbands and wives 
Returns ol heads 01 households 
Returns ol surviving spouses 
Returns ol single [jersons 

>5.000 und«f SIO.OOO, total 

Joint returns ot hust)ands and wives 

Separate returns ol husbands and wives 
Returns ot heads ot households 
Returns ot survrving spouses 
Returns ot single persons 

S10.000 undar ttS.tnO. total 

Joint returns ot husbands and wives 

Separate returns ol hustiands and wives 

Relums ol heads ot tiouseholds 

Returns ol surviving spouses 

Returns ot single persons 

115.000 or mora, total 

Joint returns ol husbands and wives 
Separate returns ol hust)ands and wives 
Returns ol heads ol households 
Returns 01 sunming spouses 
Returns ol singte persons 

'Includes returns witti no adjusted gross income 
NOTE Detail may not add to total because ot rounding 



contribute to such plans the lesser of $1 ,500 or 
15 percent of their "earned income," and they 
could deduct their contributions from gross 
income to arrive at adjusted gross income. 
(See "Individual Retirement Account" in sec- 



(3,340,1m 

44,226.527 

2.355,106 

4,687,619 

213,520 

31,657,218 

2«,7«<,673 

4,771.422 
1,093,369 
1,525,142 
65.463 
19,291.237 

20,Sa«,617 

9,398.955 

606,717 

2,093.261 

54,569 

6,233,115 

15,e70.25< 

11,629,562 

343.802 

736,951 

39,760 

2,916,163 

20,316,642 



330,465 

33,706 

1,414,663 



•2,22<.332 

44,140,085 

1,938,613 

4,963,339 

155,521 

31.011,574 

24.M1.aS] 

4,909,737 

643,868 

1,489,206 

55,641 

17,603,201 

19.952,914 

6.674.764 

660,027 

2,069,636 

44,236 

8,284,051 

14,9e3.6<0 

10,316,373 

307,693 

934,904 

27,029 

3,377,681 

22,410,8<5 

20,039,211 

127,225 

469,393 

28,415 

1,746,641 



Clianga, 
1974 to 1975 



—86,442 

-416,293 

295,520 

-57,999 
-645,644 

-1,S<4.I90 

136,315 

-249,521 

-35,936 

-29,642 

-1,686,036 

-633,703 

-524,191 

-146,690 

-3,425 

-10,333 

50,936 

-70(,S7l«i 

-1,313,199'! 
-36,109 1 
195,953 
-12,731 
459.496 

2,0»4,!43 

1,612,523 
16,027 I 
138.926 
-5,293 
331,956 



tion 6, Explanation of Classifications and 
Terms.) Data for returns with payments to an 
individual retirement account as well as for , 
returns with self-employed retirement deduc- 
tion are presented in table 1 C. 



Individual Returns/1975 • Returns Filed and Sources of Income 



3 



Table IC— Returns with Payments to an Individual Retirement Account and Returns 
with Self — Employed Retirement Deduction 

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



SourcM of incom* or lot* 



Totll number of returns 

Returns wilti payments to an indhridual 
retirement account: 

Number ol returns 

Adjusted gross income less deficit 

Aniount oT deduction 

Salaries and wages: 

Number ol returns 

Amount ot salanes and wages 

Amount ol deduction 

Returns wittr self-employed retirement deduction: 

Number of returns 

Adjusted gross income less rfefidt 

Amount of deduction 

Business nel profit less loss: 

t^umtwr of returns 

Amount ot business net profit less loss 

Amount of deduction 

Farm net profit less loss: 

Number of returns 

Amount of farm net profit less loss 

Amount of deduction 

Partnerstiip net profit less loss: 

Number of returns 

Amount ot partnership net profit less loss 

Amount of deduction 

Small Business Corporation net profit less loss: 

Number ot returns 

Amount ol Small Business Corporation net profit 

less loss 

Amount of deduction 



Size of adjuatad grosa Income 



1.211.794 
30.823.108 
1.436.443 



1.026.019 

20,846,015 

1,213,130 



595,892 
21.479,553 
1.603.788 



374,982 
9,819,334 
1,061.923 



97,696 

1,595,613 

235,565 



166,116 

4.269,834 

622,323 



32.228 
58.903 



Under 
(5,000 



22,638 
52,171 
12,310 



12,519 
93.716 
7.256 



14.371 
24,871 
9,143 



7,859 
31,661 
6,709 



3,519 
9,074 
1,083 



935 

-34.783 

1.528 



-2.417 
250 



15,000 
under 
(10,000 



132.543 

1.063.818 

100.579 



101.856 
809.510 
72.966 



44.614 
351.045 
39.253 



24.970 
170.056 
21.664 



8.765 
46.992 

7,721 



21.984 
6.716 



(10,000 
under 
(15,000 



215,407 

2,710,018 

217,764 



184,969 

2,175,070 

186,974 



80,233 
995,636 
81,357 



42,992 
398,953 
44,830 



11,282 
84,258 
8,944 



11.602 
94.601 
17.655 



(*) Estimate is not stiown separately because otttie small number of sample returns on wtiicti it was based However, the data are ir 
the appropnate totals 
NOTE: Detail may not add to total because of rounding 



I 



(15,000 
or more 



841.206 

26.997.101 

1.105.792 



726.676 

17.767.719 

945.934 



456.674 

20.toe.ooi 

1.474.036 



299.161 

9.218.664 

988.720 



74.130 
1.455.289 



147.310 

4,168.032 

596.424 



38.049 
58,219 



was required to file a Form 4625 to compute an 
additional tax. For such taxpayers, "total tax 
preferences" as tabulated in table 1.11 also 
included the following items from Form 4625: 
the excess of accelerated depreciation on 
certain real property and property subject to a 
net lease over depreciation computed under 
the straight-line method; the excess of rapid 
amortization allowable on certain capital ex- 
penditures (such as pollution control facilities) 
over the normal depreciation deduction other- 
wise allowable; the excess of percentage 
depletion over the adjusted basis of the 
property; the unrealized gain on the exercise of 
stock options; and the amounts set aside as 
bad debt reserves by financial institutions in 
excess of the amounts needed on the basis of 
actual past experience. 

The purpose of adding tax preferences to 
adjusted gross income was to obtain a mea- 
sure of total income which treated various 
sources of income more nearly equally, i.e., to 
include the full amount of each source, before 
any exclusions or reductions allowed under the 
Internal Revenue Code. Similarly, the purpose 
of subtracting investment interest was to obtain 
a more nearly equal treatment of various types 
of expenses. In making out their teix returns, 
taxpayers who bon-owed money for investment 
purposes included the gross income from those 



High-income Returns, 
Taxable and Nontaxable 

The Tax Reform Act of 1976 mandated the 
annual publication of "information on the 
amount of tax paid by individual taxpayers with 
tiigh total incomes," as well as "the number of 
such individuals . . . who owe no Federal 
income tax." The law specified that, in addition 
to adjusted gross income, three new income 
:oncepts were to be used as classifiers: 
adjusted gross income plus tax preferences; 
adjusted gross income less investment interest; 
and "expanded income," which was arrived at 
oy both adding tax preferences to and subtract- 
ng Investment interest from adjusted gross 
ncome. 

Neither tax preferences nor investment 
nterest were available in a pure form from the 
ax return. In the case of tax preferences 
amounts of income afforded special tax treat- 
nent) only two were available for all taxpayers: 
he dividend exclusion of up to $100 per 
axpayer receiving qualified dividends and the 
capital gains exclusion, equal to one-half the 
sxcess of net long-term capital gains over net 
ihort-term capital losses. If the sum of the 
ixcluded capital gains plus other tax preferenc- 
)s subject to the additional tax for tax prefer- 
inces (i.e., the "minimum tax") exceeded 
;30,000 ($15,000 in the case of manied 
lersons filing separate returns), the taxpayer 



Table ID.— Number of Nontaxable Returns, Classified by Size of Adjusted Gross Income 
and by Size of Various Other Income Concepts 





[All figures are 


estimates based 


on samples) 










Total 

number ol 

returns 


SJzs of sxpanded Income 


Stia ol adjusted grosa Income 


Under 
(50.000 


(50.000 

under 

(100,000 


(100.000 

under 
(200.000 


(200,000 

under 
(500,000 


(500.000 

or more 




(1) 


12) 


(3) 


(4) 


(S) 


(•) 




20,73«,5«5 

20.732.617 

4.984 

734 

204 

56 


20.731,aM 

20.730.714 

1.052 

110 

19 

3 


5.720 

1.691 

3.764 

226 

36 

3 


767 

171 
147 
388 
54 
7 


171 

32 

J 

94 
14 




Under (50.000 




$50,000 under $100,000 


[ I 


$100,000 under $200,000 


$200,000 under $500,000 


$500,000 or more 


30 




Size ot adjusted gross Income plus tax preferences 


Stie ot adjuatad groaa Income 


Under 
(50,000 


(50.000 

under 

(100,000 


(100,000 

under 

(200.000 


(200.000 

under 
(500.000 


(500,000 
or more 




m 


(8) 


(») 


(10) 


(11) 


Total 


20,729,691 

20.729.691 


7.250 

2.695 

4.555 


1.291 

182 
408 
701 


2(2 

40 
21 
33 

198 


71 


Under $50,000 


$50,000 under $100,000 




$100,000 under $200,000 




$200,000 under $500,000 




(500.000 or more 












Sba ol adjuatad groaa Income 


Under 
(M,000 


(50.000 

under 
(100,000 


(100,000 

under 

(200,000 


(200,000 

under 
(500,000 


(500,000 




(12) 


(13) 


(14) 


(15) 


(t«| 




20,734,179 

20.732.617 

1.396 

136 

27 

3 


3,e«4 

3.588 

240 

32 

4 


42« 

358 
61 

7 


99 

84 
15 


27 




$50,000 under $100,000 








$200,000 under $500,000 




$500,000 or more 


27 





NOTE: Detail may not add to total because of rounding 



Individual Returns/1975 • Returns Filed and Sources of Income 



investments in their adjusted gross Incomes, 
and deducted the interest on the borrowed 
money as part of their itemized deductions. 
This was in contrast to the tax treatment of 
businessmen and women and farmers, who 
deducted their business expenses from their 
business incomes and included only the net 
amount in their adjusted gross incomes. In 
other words, the purpose of subtracting invest- 
ment interest from adjusted gross income was 
to have an income concept that included the 
"net" amount of investment income (income 
less allocable expenses) just as It included the 
"net" amount of business or farm income. 

Since most taxpayers were not required to 
Identify on their returns all of the interest on 
amounts borrowed strictly for investment pur- 
poses, it was necessary to approximate an 
amount of "investment Interest" for the statis- 
tics. The method used was to consider all 
interest deducted other than the amount 
reported on the separate "home mortgage 
interest" line as being potential Investment 
interest. However, the amount tabulated for 
purposes of table 1.11 as Investment interest 
expense was limited so as not to exceed the 
amount of investment Income (interest re- 
ceived, dividends, and capital gains) included In 
the taxpayer's total income. 

Since four different income concepts were 
used for table 1.11, and since these concepts 
contain differing amounts of investment in- 
come, the investment Interest expense was 
limited depending on the Income concept being 
tabulated. Thus, for those income concepts 
which did not Include tax preferences (adjusted 
gross income and adjusted gross Income less 
investment interest), dividends after exclusion 
and one-half excess net long-term capital gains 
were used as the basis for computing Invest- 
ment Interest expenses. However, for those 
income concepts which Included tax preferenc- 
es (adjusted gross income plus tax preferences 
and expanded Income), dividends before exclu- 
sion and the full amount of net long-term 
capital gains were used. A step-by-step de- 
scription of this computation is shown under 
"investment interest" In section 6, Explanation 
of Classifications and Terms. 

Teible 1 D shows the shifts in the number of 
returns from one income class to another that 
resulted from adding tax preferences to adjust- 
ed gross income, from subtracting investment 
Interest, and from making both adjustments. 
Depending on which income concept was 
used, the number of "high-income nontaxa- 
bles" (returns with "total Income," the defini- 
tion of which varies by income concept, of 
$200,000 or more and no "total Income tax") 
for 1 975 varied from 1 26 to 363. 



I 



Individual Returns/1975 • Returns Filed and Sources of Income 
" Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 

[All figures are estimates based on samples— money amounts a/e m thousands of dollars] 


s 


sin wid tccumulatvd ttze of 


AH r«um» 




TaxaMa ratuma 




Ratunit 


Adiuated groaa Income leaa daflcn 




Numbw 


Pwcwt of 
total 


Ainouit 


Paicant of 
total' 


Avaraga 

(Dobra) 


ftotuma 


laaa datlclt 


NumMr 


Paroam of 
total 


Amount 


total' 


Stn of AdKistid Grou Inconw 
' Total 


(1) 


(2) 


(31 


(4) 


(5) 


l» 


(7) 


(«) 


(•) 


82,229,332 

643.791 
4,738,776 
5.407,486 
5,002560 
4,565,790 
4,543,446 

4,737,247 
4,164,112 
3,649,630 
3.725.148 
3.476,777 

3,282.636 

3.120,493 
2,950,537 
2,926,377 
2,683,637 

10,353,534 
5,596,117 
2,74«255 
2,747,618 
761,406 

152,349 
29,193 
3,289 
1,124 

643,791 
4,738,778 
10.146,266 
15,148,626 
19,714,616 
24,258,062 

28,995,309 
33,159,421 
37,009,051 
40,734,199 
44,210,976 

47,493,612 
50,614,105 
53,564,642 
56,491,019 
59,174,656 

69,526,190 
75,126,307 
77,870,562 
60,616,160 
61,399,566 

61,551,935 
61,581,128 
81,564,417 
61,565.541 

82229.332 

1,124 

4,413 

33,606 

185,955 

967,361 

3,714,979 
6.459,234 
12,057,351 
22,410,865 
25,094,522 

26,020,899 
30,971,436 
34,091,929 
37,374,565 
40,651,342 

44,576,490 
48,426,120 
52,590.232 

57,327,479 
61,870,925 

66,436,715 
71,439275 
76,846,763 
61,585,541 

82229,332 


100,0 

0.6 
5.6 
6,6 
6,1 
5.6 
5.5 

5J 
5.1 
4.7 

4.5 
42 

40 
3,8 
3.6 
3.6 
3,3 

126 
6,8 
33 
3,3 
1,0 

02 

n 
PI 
1") 

0,8 
58 
123 
18.4 
24.0 
29,5 

353 
40,3 
45.0 
495 
53,6 

578 
616 
65,1 
687 
720 

646 
914 
94.7 
980 
99.0 

99.2 
992 
992 
99.2 

100-0 

n 
n 

0,2 
12 

45 
79 
147 
27.3 
30,5 

34,1 
377 
41,5 
45,5 
49,7 

542 
58.9 
64,0 
697 
75.2 

60.6 
86,9 
93.5 
992 

100,0 


»47.7e4,«73 

-6,304,555 
2,713,830 
6,072359 
12446,382 

15,956,144 
20,491,960 

25,971,457 
27,016,980 
26,852746 
31,674,144 
33,030,353 

34,469,130 
35,890,291 
36,865,639 
39,501,373 
38,893,332 

178,968,121 
124,310,576 

74,624,652 
100,168,142 

51,550,859 

19,918,461 
6,149,944 
2187,947 
2,344,606 

-6,304,555 
2713,830 
10,766,168 
23232,571 
39,168,714 
59,680,674 

65,652131 
112,669,111 
141,521,857 
173,196,M1 
206,226,353 

240,695,484 
276,585,775 
313,471,414 
352,972,787 
391,666,119 

570,834240 
695,144,816 
769,769,468 
869,937,610 
921,488,469 

941,406,930 
949,556,874 
951,741,820 
954,089,426 

947,764,671 

2344,606 
4,532,552 
12,682497 
32600,957 
84,151,616 

164,319,958 
258,944,610 
383.255,186 
562223,307 
601,116,639 

640,618,012 
677,503,651 
713,393,942 
747,663,073 
780,893.426 

812567,570 
841,420,315 
868,437^95 
894,408,752 
914,900,712 

930,856,856 
943,303,238 
951,375,596 
954,069,426 

947,764,871 


100.0 

0.3 
0,9 
1,3 
1,7 
22 

27 
29 
3,0 
3,3 
3,5 

3.6 
3.8 
3,9 
42 
41 

189 
131 

7,9 
10,6 

54 

21 
0,9 
02 
02 

ol 

11 
24 

4,1 
63 

90 
11.8 
14,8 
182 
21.6 

252 
29.0 
329 
37 

41 1 

59,8 
729 
80.7 
912 
96.6 

98.7 
99.5 
99.8 
100.0 

100,0 

02 
0.5 
IJ 
3,4 
8.8 

19.3 
27.1 
402 
58.9 
63.0 

671 
71.0 
74,8 
784 
61.8 

852 
68.2 
91.0 
93,7 
95.9 

97.6 
98.9 
99.7 
100.0 

100.0 


11,526 

-8.793 
573 
1,433 
2488 
3,495 
4J10 

5,482 
6,488 
7,495 
8.5(X3 
9500 

10,SO0 
11,501 
12501 
13,496 
14,493 

17296 
22.206 

27,193 
36,456 
65,972 

130,742 

279,175 

665232 

2085,948 

-9,793 
573 
1.063 
1,534 
1.968 
2460 

2954 
3,398 
3,824 
4252 
4,665 

5,068 
5,465 
5,852 
6248 
6,622 

8210 
9253 
9,885 
10,791 
11,321 

11,544 
11,639 
11,666 
11.694 

11,526 

2085,948 

1,027,091 

377,388 

175,316 

86,991 

49,615 
40,089 
31,786 
25,067 
23,954 

22.862 
21.875 
20,926 
20,010 
19,115 

18229 

17,375 
16513 
15,602 
14,767 

14,011 
13204 
12380 
11,694 

11,526 


61,490,737 

1,710 
CI 

53275 
1,318,430 
2707,773 
3,085,734 

3,441.210 
3.483.357 
3,544,369 
3,520,076 
3,349,347 

3206,050 
3,065,527 
2.908.541 
2887.385 
2656.769 

10260.328 
5.571.007 
2733,934 
2734,473 
776,422 

151,615 
28,989 
3245 
1,112 

1,710 

(•) 

53,332 
1571,762 
4,079,535 
7,165,269 

10,606,479 
14,069,836 
17,634205 
21,154^83 
24,503,630 

27,709,680 
30,775^07 
33,683,748 
36,571,133 
39227,902 

49,488,230 
55,059237 
57,733,171 
60,527,644 
61,304,066 

61,455,681 
61,484,670 
61,487,915 
61,489,027 

61,490,737 

1.112 

4,357 
33,346 
164,961 
961,383 

3,695,856 
6,429,790 
12000,797 
22.261.125 
24,917,894 

27,805,279 
30,713,820 
33,779,347 
36,985,397 
40,334,744 

43,854,822 
47,399,191 
50,862548 
51,323,758 
57,409,492 

60,117265 
61.435.695 
61,468,970 
61,489,027 

61,490,737 


1M.0 



(•) 

0-1 
21 
44 
5-0 

5-6 
5.7 
58 
57 
5.4 

52 
50 
4-7 
4-7 
4-3 

16.7 
9-1 
4.4 
44 
1-3 

02 
d 

C) 
CI 

n 

n 

0-1 
22 
6-6 
11,7 

17,2 
229 

28,7 

34,4 
39.8 

45-1 
50.0 
54.8 
59.5 
63-8 

805 
89-5 
94-0 
964 
99-7 

99.9 
100-0 
100 
100-0 

100.0 

PI 

P) 
0-1 
0-3 
1-6 

6.0 
10.5 
19-5 
36.2 
40-5 

452 
49.9 
54-9 
60-1 
656 

713 
771 
627 
88-3 
33-4 

97-8 
99-9 
100-0 
100.0 

100-0 


•9M14J36 

-218,389 
C) 

82622 
3,630275 
9.501,703 
13.946.719 

16,900,689 
22633,952 
26,573,106 
29,933,586 
31,824515 

33,669,550 
35260,961 
36,362843 
38,974,314 
38,505,567 

177,388,419 
123,713,620 
74,344,691 
99,672019 
51,227272 

19,620,673 
8,091,408 
2158,873 
2315,115 

-218,389 
C) 

82656 
1712931 
13214,634 
27,161,354 

46,062243 
68,696,196 
95.269,301 
125202886 
157,027,401 

190,696,952 
225,957,913 
262,320,756 
301295,070 
339.800,638 

517.189.056 
640.902676 
715247.567 
614,919,585 
666,146,858 

885,967,531 
894.058,939 
896217,812 
898,532,928 

898,314,539 

2315,115 
4,473,969 
12565,397 
32386,070 
83,613,342 

183285,361 
257,630252 
381,343,871 
558,732.290 
597237,856 

636,212172 
672575,015 
707,635,976 
741,505,527 
773,330,041 

803.263.627 
829,636.732 
852470.685 
871,371,574 
885,318.233 

894,619,997 
898,450.271 
896,532833 
898,532928 

896,314,539 


100.0 




_ 




(•) 


000 untjer $2 000 


P) 




0,4 




1,1 


000 under $5 000 


16 




21 


OOO uwjer $7 000 


25 




3,0 




3,3 


000 under SIO 000 


3,5 


),000 under 511,000 

1000 under SI 2 000 . 


37 
33 


'000 under S13 000 . .. - 


4,0 




t3 


1000 under S15000 


4.3 




19.7 


) 000 under $25 000 


116 


5000 under S30000 


8J 




11-1 


1000 under SIOOOOO 


57 




22 


X) 000 under $500 000 


0.9 


10000 under $1 000 000 


02 




0.3 


Cumulated From SntaJtoat Slu of Adjustwl Grata income 






n 




P) 


under $3 000 


0.4 


under $4 000 . 


15 




3.0 


under $6000 . . . 


51 




7,6 


under $8000 


10,6 


under $9000 


13,9 


under $10 000 


175 


under $11,000 


^^2 

25,1 


under $13000 


292 


under $14000 


335 




378 


under $20000 .. 


576 




71J 


under $30,000 


79,6 


under $50000 .... 


90,7 




96,4 




986 




99-5 




99.7 




100-0 


returns 

.000,000 or more 

00,000 or more 

0,000 or more 

0,000 or more 

0,000 or more 

5,000 or more 


100-0 

0-3 
0.5 
14 
3-6 
9-3 

20-4 
28-7 
424 
622 
665 


3,000 or more 


70.8 
74-9 
78-8 


0,000 or more 

,000 or more 

.000 or more 

,000 or nnore 

,000 or more 


825 
86,1 

89,4 
92,4 

94,9 
97,0 




9as 


.000 or more 


99,6 




100,0 




1M,0 


or more 


100.0 


returns 


100.0 







ootnotes at erxJ of table. 




Individual Returns/1975 • 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] 



StM and Mcumulatcd ■lz« of 
■djutttd 0rOM Inconx 



SJzt of AdjiMttd QroM InconM 



Total . 



No adjusted gross income 
SI under Si. 000 

tl.OOO under J2.000 

$2,000 under $3,000 

$3,000 under S4.000 

$4,000 under $5,000 



$5,000 under $6,000 
$6,000 under S7.000 
S7.00O under $8,000 .. 
$6,000 under $9,000 .. 
$9,000 under SI 0.000 . 



$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 



Cumulatad From SmaHaat Sba of 
Adjustod Grota Inconit 

No adjusted gross income 

$1 under $t.000 

St under $2,000 

$1 under $3,000 

$1 under $4,000 

St under $5,000 

$1 under $6,000 

$1 under $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 under $13,000 

$1 under $14,000 

$1 under $15,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30,000 

$1 under $50,000 

$1 under $100,000 

$1 under $200,000 

$1 under $500,000 

$1 under $1,000,000 

Returns wrtn AG) t 

All returns 

Cumulatad From Lar^aat Stza of 
Adiuatad Grosa Incoma 

$1,000,000 or more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$50,000 or more 

$30,000 ormore 

$25,000 Of more 

$20,000 or more 

$15,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$11,000 (jr more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 
$1,000 or more 
$1 or more 

All returns 



Taubta ratuma— Continued 



TauWa Income 



(10) 



(•) 
32,019 

631.732 
2,957,103 
5,784.104 

9,219,426 
11.699,550 
14,209,257 
16,642,309 
16.344,493 

20,183,447 
21,515.604 
22.589.599 
24,365.600 
24,367.716 

116,812,584 
66,674.024 
53,775,434 
74,718,805 
40.113.763 

15.865.601 
6.385,014 
1.634.409 
1,691,952 



!•) 
32,019 

663.751 
3.620.853 
9.404.957 

18.624.385 
30.323.936 
44.533.193 
61.375.502 
79.719.995 

99.903.441 
121.419.046 
144.008,644 
168.374,245 
192.741,960 

309,554,544 
396,228,567 
450,004,002 
524.722,807 
564.836.570 

580.702.171 
587.087,185 
588.721.595 
590.413.547 

590.413.547 



1.691.952 
3.326.362 
9711.376 
25.576,977 
65.690.740 

140.409.545 
194.184.980 
280.859.003 
397.671.587 
422.039.303 

446.404.903 
468.994.501 
490.510106 
510.693.553 
529,038.045 

545.880.354 
560.069.61 1 
571.789.162 
581.008.590 
586.792.694 

589.749.796 
590.381.528 
590.413.547 
590.413.547 

590,413.547 



Parcant 
of total 



199 
147 



7 5 
10.4 
13.5 

16 9 
20.6 
244 
28.5 
32.6 

52,4 
67 1 
762 



98.4 
99.4 
99 7 
100,0 



23.8 
329 
47 6 
67 4 
715 

756 
794 
831 
865 



925 
949 
968 



999 
1000 
1000 
1000 

1000 



Income tax attar cradtta 



1.318.375 
2.707.739 
3.085.719 

3.440.382 
3.483.135 
3,544,35 
3,520,030 
3,349,335 

3.206,021 
3,065,462 
2,908,491 
2,887.337 
2.656.741 

10.259.554 
5.570.542 
2.733.188 
2.733.83 
776.009 

151.248 

28,853 

3,215 

1,094 



49.446 
351.477 
784.699 

1.325.214 
1.673.426 
2.123.266 
2.653.145 
2,945,364 

3,337,948 
3,588,272 
3,835,968 
4,167,864 
4,247,324 

21,186,385 
17,016,948 
11.401,797 
18,206,952 
13,343.871 

6,624.711 

3.294.709 

953.245 

1.067.154 



l-l 


(•) 


n 


CI 


53.268 


2.988 


1.371.643 


52.436 


4.079.382 


403.913 


7.165.101 


1.188.612 


10.605.483 


2,513,826 


14.088.618 


4,187.252 


17.632.969 


6,310,519 


21.152.999 


8,963,664 


24.502.334 


11,909,028 


27.708,355 


15.246.976 


30,773,817 


18.835.248 


33,682,306 


22.671,216 


36.569.645 


26,639,100 


39,226,386 


31,086,425 


49.485.940 


52,272.810 


55,056.482 


69.289.756 


57,789,670 


80.691.555 


60,523,501 


98.898.507 


61.299,510 


112.242.378 


61,450,756 


119.067.088 


61,479,611 


122.361,797 


61,482.826 


123,315,043 


61.483,920 


124,382,196 


61.483.928 


124.382.199 



1.094 


1.067.154 


4.309 


2.020.399 


33.162 


5.315.108 


184.410 


12.139.819 


960.419 


25.483.689 


3.694.250 


43.690.641 


6.427.438 


55.092.438 


11.997.980 


72,109.386 


22.257.534 


93,295,771 


24.914.275 


97,543,096 


27.801.612 


101,710,980 


30.710.103 


105,546,948 


33.775.565 


109,135,220 


36.981.586 


112,473,166 


40,330,921 


115,418,532 


43,650,951 


118.071.677 


47,395,302 


120.194.944 


50,678,437 


121,868,370 


54,318,819 


123,193.584 


57.404,538 


123.978.283 


60,112.277 


124.329.760 


61.430.652 


124.379.208 


61.483.920 


124,382,196 


61.483.920 


124,382.1% 


61.483.926 


124.382.199 



17.0 

137 
92 



Total Inccma tai* 



14.528 

CI 

3.114 

49.616 
351,687 
784.808 

1.325.820 
1.673.615 
2.123.370 
2.653.301 
2.945.50' 

3.338.054 
3,588,481 
3,836,177 
4,168,026 
4,247,592 

21,187,869 
17,019,200 
11,402,965 
18.213.862 
13.361,924 

6.846.783 

3.323.365 

966.664 

1,097.654 



CI 


14,528 


CI 


(•) 


CI 


3.413 


1") 


53.02S 


03 


404.716 


1.0 


1.189.524 


2.0 


2.515.344 


3.4 


4.188,959 


5.1 


6.312.329 


7.2 


8.%5.63C 


9.6 


11.911,130 


12,3 


15.249,165 


151 


18837.666 


16.2 


22.673,843 


216 


26,841,871 


25,0 


31.089.463 


42.0 


52.277.353 


557 


69.296.552 


649 


80.699.517 


79.5 


98.913.379 


90.2 


112.275.304 


95.7 


119.124.087 


98.4 


122.447,451 


99 1 


123,414,116 


100 


124,511,769 


1000 


124,526,298 



0,9 


1.097.654 


1,6 


2,064.318 


43 


5,387,683 


9,8 


12,236,466 


20.5 


25,598,390 


351 


43,812,252 


44 3 


55,215,217 


580 


72.234.417 


75 


93.422.306 


784 


97.669.898 


818 


101.837.926 


849 


105.674.104 


87 7 


109.262.565 


904 


112.600.639 


928 


115.546.140 


949 


118199.441 


96.6 


120.322.81 1 


980 


121.996,426 


990 


123,322,246 


997 


124,107,054 


1000 


124,458,741 


1000 


124.506.356 


100,0 


124.511.470 


1000 


124.511.769 


1000 


124.526.298 



(■) 
(•) 
n 





17-0 
13.7 
9.2 
14.6 
10,7 



(■) 
C) 
C) 
(■) 



12.2 
151 
18.2 
216 
250 

420 
557 
648 
794 
90.2 

95.7 
98.3 
99. 
1000 

100.0 



35,2 
443 
580 
75 
78 4 



849 
87 6 



94.9 
96.6 
960 
99.0 
997 

100 
100 
100.0 
100.0 

100 



(IT) 



79 
119 
136 



17.0 
171 
174 



19.6 
21.2 
244 
333 

432 
520 
59. 
64.9 



f) 
C) 



10.7 
8.0 
11.2 
12.6 

135 
138 
14.2 
146 
14.9 

15.3 
15.5 
15.7 
15.9 
16,1 

16,9 
17.5 
17.9 
18.9 
19.9 

20.5 
209 

210 



649 

62 

55.5 

47.8 

390 

312 
264 
25 7 
23.5 
23 

228 
225 
223 
22.0 
218 

21.7 
21,5 
213 
212 
212 

21 1 
21 1 
21 1 
21 1 



10.2 
10.5 
107 

110 



13.8 
15.3 



34.6 
41.1 
448 

47.4 



P) 
C) 



7,2 
7.6 



8.0 
8.3 



10 1 
10 6 
113 
121 

130 

13.4 
137 
13.8 

13.9 



47 4 
46 1 
42-9 
37-8 
306 

239 
214 
189 
167 
16-4 



154 
152 
149 



145 
14.3 
142 
14 

139 
139 
13 9 
13.9 



(•) Estimate is nol shown soparatelv tjecause of ttie small number of sample returns on which it was based However, the data are included in the appropnale totals 

'Percent basod on positive income only 

'Less than 05 percent 

■InrMme tax atler credits plus additional lajc tor,ta« preferences. 

NOTE Detail may not add to total because of rounding 



Individual Relurns/1 975 • Returns Filed and Sources of Income 



ible 1.2— Nonjoint Returns: Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Income 



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



Sbt of «d|ufltMl grou Income 



Non)olnt rvtumt 



Number of 
returns 



Adlutted 

grou 

Income 

leM 

deflcn 



Total 

(feductlont 



Exemptions 
(Amount) 



Taxable Income 



Number of 
returns 



Number of 
returns 



Total Income tax 



Number of 
returns 



etums. total 

1 adjusted gross income . 
I unctef $1,000 

.000 under $2,000 

I .000 under $3,000 

.000 under $4,000 

I ,000 under $5,000 

I 

1 ,000 under $6,000 

I ,000 under $7,000 

.000 under $8,000 

I ,000 ufxtef $9,000 

I .000 urKJer $10,000 

1 

i 3,000 undef $11,000 ... 

' 1,000 under $12,000 ... 

2.000 under $13,000 ,. 
< 3,000 under $14,000 , 
' 4.000 undef $15,000 .. 



' 5,000 under $20,000 . . . 
' }.000 under $25,000 

5,000 under $30,000 . , . 
" D.OOO undef $50,000 
■ ),000 undef $100,000 ... 

»,000 under $200,000 . . 
D0,000 under $500,000 , . 
»,000 under $1,000,000 . 
000,000 Of more 



ble returns, total 

edjuslad gross income . 

under $1,000 

000 under $2,000 

000 under $3,000 

.000 under $4,000 

.000 under $5,000 



i ,000 undef $6,000 . 
I ,000 under $7,000 - . . 
I ,000 under $8,000 ... 
,000 undef $9,000 . . . 
' ,000 under $10,000 . 

I 0.000 under $11,000 
I 1.000 undef $12,000 
'I 2,000 under $13,000 
3.000 under $14,000 
' 4.000 under $15,000 . 



' 5,000 under $20,000 . 
■ 0.000 under $25,000 
' 5.000 under $30,000 
0,000 undef $50,000 
0,000 under $100,000 .. 

00,000 undef $200,000 , , 
00,000 under $500,000 .. 
00,000 under $1,000,000 , 

,000,000 or more 

* il nontaxabta returns 

r Slums, summary 

tder $5,000 

,000 under $10,000 

0,000 under $15,000 

5,000 or nwfe 



oinole at and of (able 



(2) 



3«.0».247 


234.73«,9«e 


260.304 


-1.223.799 


4.293.607 


2.457.917 


4.764.324 


7,095,875 


4.115.468 


10.210.330 


3.376.406 


11.759.226 


3.161.807 


14.346.801 


3.093.303 


16.946.578 


2.497.805 


16.177.274 


2.057.853 


15.392.711 


1.875.719 


15.956.672 


1.553.470 


14.746.768 


1.355.022 


14.200.753 


1.074.056 


12.352.500 


899.652 


11.240.492 


715.997 


9.655.066 


602.580 


6.726.176 


1.473.685 


25.038.651 


459.893 


10.163.621 


173.466 


4.702.531 


183.057 


6.806.874 


63.614 


4.231.887 


13.353 


1.768.377 


3.600 


1.036.034 


542 


359.554 


244 


589.923 


24.268.717 


211,543,3M 


279 


-31.443 


CI 


(•) 


53.268 


82.613 


1,318.355 


3.630.078 


2.660.648 


9.319.146 


2.6S4.689 


12.106.048 


2.767.616 


15.181.663 


2.370.164 


15.360.025 


2.031.915 


15.201.034 


1.856.058 


15.789.279 


1.532.955 


14.551.957 


1.352.311 


14.172.093 


1.068.698 


12.293.861 


895.653 


11.193.024 


715.148 


9.643.948 


601.777 


6.714.854 


1.466.870 


24.919.733 


457.618 


10.109.841 


173.202 


4.694.791 


160.607 


6.720.776 


62.934 


4.174.353 


13.211 


1.750.344 


3.559 


1.024.246 


529 


351.490 


242 


587.616 


13.820,530 


23,195.619 


19.992.116 


44.646.350 


11.076.150 


79.220.003 


4,647.307 


56.174.992 


2.371.674 


54.697.653 



6.759.339 
7.396.784 
6.529.713 
5.431.770 
5.185.316 

5.111.080 
4.173.484 
3.556.276 
3.328.339 
3.073.713 

2.682.183 
2.381.672 
2.109.667 
1.646.693 
1.660.734 

4.553.114 
1.790.673 

794,141 
1.310.381 

879.377 

415.409 
255.793 
103.632 
171.533 



CI 

10.643 
2.004,132 
4.162.092 
4.263.747 

4.449.604 
3.850.616 
3.450.424 
3.242.473 
2.857.528 

2.652.044 
2.328.613 
2.081.958 
1.834.345 
1.649.359 

4.453.249 
1.744.009 

767.807 
1.220.751 

832.884 

390.686 
244.441 
92.488 
169.661 



31.304.925 
19.244.893 
10.681.170 
10.274.053 



40,043,205 

263.661 
3.560.302 
4.192.147 
3.852.263 
3.584.133 
3.569.355 

3.456.297 
2.865.439 
2.310.901 
2.138.202 
1.863.350 

1.525.551 

1.245.346 

1.011.017 

844.247 

727.619 

1.810.704 
604.067 
231.496 
244,913 
93,481 

20,166 

5.362 

816 

350 

25.243.404 

429 
C) 

39.951 

994.214 

2.204.782 

2.479.397 

2.628.242 
2.449.320 
2.229.445 
2.080.171 
1.822.970 

1.519.407 

1.232.100 

1.000.793 

643.011 

727.013 

1.800.554 
601.551 
230.211 
241.532 
91.908 

19.950 

5.299 

797 



19.041.880 
12.636.189 
5.353.779 
3.011.355 



26.321.179 


13«,763J47 


C) 

79.572 
2.192.625 
3.003.898 
3.068.877 


CI 
35.546 

744.744 
3.033.366 
5.717.914 


3.033.719 
2.477.053 
2.047.487 
1.867.947 
1.537.029 


8.462.480 
9.189.756 
9.542.555 
10.500.363 
9.881.579 


1.353.140 

1.072.024 

898.249 

715.148 

601.754 


10.004.763 
8.743.744 
8.123.461 
6.966.592 
6.338.962 


1.470.192 
458.623 
173.239 
181.420 
63.234 


18.695.390 
7.780.221 
3.677.618 
5.279.178 
3.267.149 


13.224 

3.560 

527 

242 


1.343.439 
776,606 
256.595 
418.943 


24.268,100 


137.544.501 


53.268 
1.318,355 
2.660.648 
2.684.689 


32.019 

631.732 

2.932.273 

5.364.904 


2.767.576 
2.370.162 
2.031.915 
1.656.048 
1.532.955 


8.103.968 
9.060.159 
9.521.164 
10.466.660 
9.871.459 


1.352.301 

1.066.896 

695.653 

715.148 

601.754 


10.000.672 
8.733.216 
8.110.274 
6.966.592 
6.338.962 


1.466.656 
457.594 
173.195 
180.561 
62.828 


18.666.317 
7.765.081 
3.676.798 
5.259.504 
3.250.333 


13.185 

3.547 

526 

240 


1.340.353 
775.240 
258.310 
418.511 



8.353.368 
10.963.235 
4.640.315 
2.364.261 



9.532.132 
47.576.733 
40.177,542 
41.497.141 



53.268 
1.318.355 
2.660.641 
2.684.689 

2.767.576 
2.370.162 
2.031.915 
1.856.048 
1.532.955 

1.352.301 

1.068.896 

895.853 

715.148 

601.754 

1.466.656 
457.510 
173.195 
180.554 
62.626 

13.169 

3.535 

526 

239 



53.266 
1.318.355 
2.660.641 
2.684.689 

2.767.576 
2.370.162 
2.031.915 
1.856.048 
1.532.955 

1,352.301 

1.068.896 

895.853 

715.148 

601.754 

1.466.856 
457,510 
173.195 
180.554 
62.826 

13.169 

3.535 

526 

239 



6.716.953 
10.558.656 
4.633.952 
2.358.410 



2.988 
49.440 
350.107 
750,203 

1.207.920 
1.414.176 
1.581.070 
1.829.535 
1.782.761 

1.670.652 
1.673.344 
1.598.408 
1.398.655 
1.296.954 

4.024.843 
1.839.573 
947.082 
1.553.002 
1.240.490 

642.355 
442.723 
159.305 
273.596 



2.988 

49.440 

350.107 

5.364.904 

1.207.920 
1.414.176 
1.581.070 
1.829.535 
1.782.761 

1.870.652 
1.673.344 
1,598.408 
1.398.655 
1.2%.954 

4.024.843 
1,839,573 
947.082 
1.553,002 
1.240.490 

642.355 
442,723 
159.305 
273.596 



1.152.738 
7.815.462 
7,638.014 
11.122.970 



24.268.717 

279 
CI 

53,268 
1.318.355 
2.660.648 
2.684.689 

2.767.616 
2.370.164 
2.031.915 
1.856.058 
1.532.955 

1.352.311 

1.068.696 

895.653 

715.148 

601.777 

1.466.670 
457.618 
173.202 
180.607 
62.934 

13.211 

3.559 

529 



24J68.717 
279 

C) 

53.268 
1.318.355 
2.660.648 
2.684.689 

2.767.616 
2,370.164 
2,031.915 
1.856.058 
1.532.955 

1.352.311 

1.068.898 

895.853 

715.148 

601.777 

1.466.870 
457.618 
173.202 
180.607 
62.934 

13.211 
3.559 



6.717.250 
10.568.708 
4.633.987 
2.358.772 



110) 



1.619 
CI 
2.988 
49.440 
350.183 
750.203 

1.206.008 
1.414.187 
1.581.070 
1.829.536 
1.782.761 

1.870.657 
1.673.403 
1,598.408 
1.398,655 
1.296.980 

4.024.694 
1.840.236 
947.252 
1.554,156 
1,243,044 

645.195 
446,743 
161.253 
279.095 



1.619 
CI 
2,968 
49.440 
350.183 
750.203 

1.208,008 
1.414.187 
1.581.070 
1.829.536 
1.782.761 

1.870.657 
1.673.403 
1.598.408 
1.398.655 
1.296.980 

4.024.894 
1.840.236 
947.252 
1.554.156 
1.243,044 

645.195 
446.743 
161.253 
279.095 



1.154.555 
7.816.562 
7.838.104 



Individual Returns/1975 • Returns Filed and Sources of Income 



Table 1.2— Nonjoint Returns: Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Incomt^t 

Continued 

[All figures are estimates based on samples— money amounts are in thousands of dollafs] 



Slz* of idlutlMl grou Incom* 



S«p«r«t* rvtumt or husbands and wIvm 



Numlief of 
ratumt 



Uluatx) 
gfoaa 
Incoma 



Total 
daductlona 



Examptlona 
(Amount) 



Taiabia ktcoma 



Numbaf of 
ratuma 



Incoma tax aftar 
cradlta 



Total Incoma tax 



Numbaf of 
ratuma 



NumtMr of 
ratuma 



Alt ratuma. total 

No adjusteO gross income 
SI under $1,000 
SI. 000 under $2,000 
$2,000 under $3,000 
S3.000 under S4.000 
S4.000 under $5,000 

$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 $13,000 

$13,000 under $14,000 

SU.OOO under $15,000 

$15,000 under $20,000 .. 

$20,000 under $25,000 . 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

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



TaxaWa ratuma, 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 $6,000 
$6,000 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 $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 



Total nontaxaWa ratuma . 

All returns, summary 
Under $5,000 
$5,000 under S10.000 
$10,000 under $15,000 
$15,000 or more 



1.93«,«13 

30.375 
132,521 
197.063 
156.481 
149,543 
177.885 

162,327 
159,026 
131,526 
110,230 



73,357 
85,748 
59.697 
48.993 
39.898 

89,226 
19,659 
8,061 
6,394 
2,809 



39 



22,384 

95,606 
100,266 
139,766 

143,517 
140,153 
126,581 
108,181 



72,558 
84,639 
59,657 
48,993 
39,696 

68.967 
19,859 
8,057 
8,343 
2.723, 



140 
38 

35 



843.868 
660,027 
307,693 
127,225 



t3.2ia,12l 

—169,125 
76,310 
297,277 
382,250 
529,367 
797,217 

684,035 
1.031.181 
968.203 
936.591 
922.197 

769.859 
962.660 
748.139 
661.192 
576.145 

1.496.002 
431.178 
213.461 
229.461 
167.734 

85710 
41.890 
27.156 
105.796 



-6.314 

36.265 
235.612 
356.632 
626.523 

762.010 
909.035 
967.020 
921.326 
919.951 

761.373 
970.167 
747.626 
661.192 
576145 

1.494.045 
431.178 
213.360 
227.043 
160.629 

61.616 
40.121 
26.066 
104.576 

952,913 



1.895.295 
4.764.207 
3.736.195 
2.820.432 



121.509 
163.646 
134.040 
143.624 
169.622 

179.556 
195.143 
167.436 
161.538 
162.212 

140.224 
206.154 
136.563 
109.732 
110.275 

256.924 
85.830 
30.633 
46.968 
36.057 

20.720 
10.003 
10.174 
36.134 



8.127 
77.673 
90.582 
135,676 

156,180 
159,525 
163,976 
158,874 
158,056 

132,879 
165.106 
138.531 
109.732 
110,275 

253,346 
65,630 
30,533 
46.030 
36.946 

15.959 
6.722 
8.994 

36.926 

534,657 



733.042 
885.867 
704.968 
539.444 



39.063 
163.940 
291.034 
209.564 
254.306 
300.266 

265.477 
271.340 
192.763 
166.172 
155.246 

104.570 
123.754 
96.410 
66.722 
69.515 

144.268 
42.206 
12.618 
9.759 



1.025 
212 
53 



1,885.210 
63 

16,768 

77,194 
100,306 
164,144 

184,748 
181,425 
178,644 
153,676 
154,730 

102,772 
122,690 
96,380 
66,722 
69,515 

143,102 
42,206 
12,806 
9,677 
3,921 

990 



1,258,214 

1.050.996 

462.970 

214.483 



CI 

40.492 
111.681 
112.980 
165.083 

150.314 
154.126 



72.558 
64.638 
59.697 
48.993 
39.896 

86.963 
19.859 
8.057 
6.349 
2.805 



22.384 
95.606 
100.268 
139.768 

143.517 
140.151 
129.561 
108.161 
96.669 

72.558 
84.638 
59.657 
46.993 
39.898 

66.963 
19.859 
8.057 
6.342 
2.722 

621 
140 



432.265 
642.529 
305.764 
126.674 



(•) 

13,647 
94,015 
170,411 
339,924 

447,177 
579,133 
608,185 
610,881 
607,163 

525,722 
662419 
513,146 
482,737 
396,354 

1,097,886 
303,143 
170,041 
171,553 
145,755 

65434 
31,779 
17,056 
66,515 



11,350 
80,545 
165,742 
326,701 

441,062 
566,155 
604,200 
608,576 
607,163 

525,722 
662,419 
512,715 
462,737 
396,354 

1,097,866 
303,143 
170041 
171,378 
139,639 

64,769 
31,197 
17,056 
66,502 

52.967 



608,162 
2,652,539 
2,580.376 
2.071.163 



22.384 
95.606 
100.268 
139.768 

143.517 
140,151 
128,581 
108,181 



72,558 
64,636 
59,657 
48,993 
39,896 

68,963 
19,619 
8,057 
6342 

2,721 



621 



22,384 
95,606 
100,286 
139.766 

143.517 
140.151 
126.581 
106.181 
9G.689 

72.558 
84.636 
59.657 
48.993 
39.696 

86.963 
19.619 
8.057 
6.342 
2.721 



621 



358.046 
617.119 
305.744 
'26.733 



8.677 
21.589 
46,930 

66,750 
92,662 
100,305 
108,763 
109,607 

100,216 
129,645 
103,769 
102.832 

85.117 

258.229 
78.808 
52.1 
57.564 
60.255 

34.330 
18.470 
10.695 
47.253 



941 
8.677 
21.589 
46930 

66.750 
92.662 
100.305 
108.763 
109.607 

100.216 
129.645 
103.769 
102.632 
B5.1 

258.229 
78.808 
52.118 
57.584 
60.255 

34.330 
18.470 
10.695 
47.253 



78.138 
479.087 
521.579 
617.743 



39 

22.384 
95.606 
100.288 
139.766 

143.517 
140.153 
128.581 
108.161 



72.558 
84.639 
59.657 
48.993 
39.896 

68.967 
19.659 
8.057 
6343 
2,723 

622 
140 



39 

22,384 
95,606 
100,286 
139,766 

143,517 
140,153 
128,581 
108,181 
%,689 

72,558 
84,639 
59,657 
48,993 
39,896 

98,967 
19,859 
8,057 
6,343 
2,723 

622 



358,085 
617,121 
305,745 
126,794 



(Ml 



Footnote at end ol table. 






Individual Returns/1975 • Returns Filed and Sources of Income 

le 1.2— Nonjoint Returns: Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Income- 
Continued 





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












Returns of heads of fiousefiolds 


size of adjutlcd grms inconie 


Number of 
returns 


Ad)usted 

gross 

Income 

less 

deficit 


Total 
itoductlons 


Exemptions 
(Ainount) 


Taxable Income 


Income ux after 


Tout Income tax 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(2f) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


4,983.339 

14.651 
120.003 
212,490 
297,639 
390,755 
453,668 

519,793 
488,384 
387,647 
370,496 
323,316 

278,361 
220,530 
171,378 
141,233 
123,382 

295,030 
95,318 
36,405 
29,008 
10,486 

2,472 
555 
97 
22 

3,385,536 

25 

19,347 
67,921 
139,730 

301,630 
405,424 
376,701 
359,963 
316,741 

277,581 
218,785 
170,234 
141,233 
123,378 

292,963 
95,187 
36,369 
28,868 
10,324 

2,446 
550 
94 
22 

1,597,803 

1,469,206 

2,089,836 

934,904 

469,393 


41,375.840 

-135.59! 

70.520 

334.970 

751.294 

1.368,137 

2,050,724 

2,862.599 
3,159,978 
2,890,126 
3,149,905 
3,064.204 

2.912.386 
2.534,455 
2,145,034 
1,907,861 
1,787,422 

5,037,203 
2,109,817 

986,307 
1,107,315 

684,160 

322,345 
158,702 
63,620 
52,347 

35,817.642 

-5.593 

54,687 
246,092 
635.587 

1,679,607 
2,632,277 
2.808,076 
3,059,807 
3,001.783 

2.903.641 
2.514.800 
2.130.715 
1.907.861 
1.787.362 

5.002.207 
2.106.899 

985.341 
1.101.777 

674.652 

318,653 
157.453 
61,611 
52,347 

5,558,199 

4,440,055 
15,126,812 
11,287,157 
10,521,815 


10,858.911 

200.359 
340.319 
482.824 
640117 
765.386 

893,186 
970,016 
704,776 
757,399 
730,528 

600,660 
542,094 
460,881 
411,420 
366,505 

1,017,641 
391,167 
161,526 
237,399 
146,588 

70,275 
39,925 
18,811 
8.905 

8,050.860 

30,468 
108,321 
227,097 

501,216 
701,838 
676,888 
706,133 
691,790 

598,354 
534,114 
455,258 
411,420 
366,395 

989,172 
368,423 
161,210 
230,869 
141,770 

67,708 
38.825 
14.666 
8.905 

2,808,054 

2,429,007 
3,955,907 
2,391,761 
2,092,237 


9.446.745 

25,907 
237,845 
395,387 
534,152 
750,311 
804.280 

965.699 
927,524 
725,392 
693,461 
656,766 

516,815 
415,361 
317,956 
286,449 
236,417 

595,365 
193,676 
73,633 
61.402 
23,946 

5,432 

1,206 

212 

49 

5.983,028 
55 

14,510 
64,619 
150,044 

414,669 
654,685 
683,372 
660,467 
635.133 

514.416 
405,357 
310826 
288,449 
236,411 

591,485 
193,431 
73,779 
61,052 
23,436 

5.379 

1.196 

206 

49 

3,463.719 

2.747,781 

3,968.841 

1,774,997 

955,123 


4,096,469 

30,723 
202,721 
410,300 

494,529 
483,395 
386,810 
366,121 
319,255 

278,380 
220,224 
171,040 
141,233 
123,377 

294,348 
95,192 
36,398 
28,878 
10.430 

2.460 
549 
94 
22 

3,395,471 

19,347 
67,921 
139,730 

301,630 
405,424 
376,701 
359,973 
316,741 

277,581 
218,785 
170,234 
141,233 
123,377 

292,956 
95,170 
36,369 
28,868 

10,323 

2,446 
546 
94 
22 

710,998 

643,744 

2,050,110 

934,254 

468.361 


22,500,780 

11,566 
121,348 
523.642 

1.019735 
1.366.766 
1.460.760 
1.703.244 
1.677.666 

1.794.712 
1.578.320 
1,366,352 
1,207.993 
1,184,557 

3,426,956 

1,525,936 

751,020 

810,005 

514,610 

247,249 
118,190 
46,740 
43.393 

21,790,718 

9,688 
73,152 
256,447 

763,722 
1.275.754 
1.447.816 
1.693.232 
1,674,860 

1,790,871 
1,575,329 
1,364,631 
1,207,993 
1,184.557 

3.421.620 

1.525.793 

750,352 

809.857 

509.524 

245,566 
117,819 
46,740 
43,393 

710.061 

656.555 
7.228.191 
7.131.934 
7.484.098 


3.385,463 

19,347 
67,917 
139,730 

301,630 
405,424 
376,701 
359,973 
316,741 

277.561 
218.795 
170.234 
141.233 
123.377 

292.956 
95.170 
36.369 
28.868 
10.322 

2,444 
545 
94 
22 

3.385.463 

19,347 
67,917 
139,730 

301.630 
405.424 
376.701 
359.973 
316.741 

277.581 
216.785 
170.234 
141.233 
123.377 

292.956 
95.170 
36.369 
28.868 
10.322 

2.444 
545 
94 
22 

226.994 

1.760.469 

931.210 

466.790 


4,019,597 

774 
8.021 
33.069 

78.167 
144.491 
198.318 
260.550 
263.462 

297.946 
267.843 
241.075 
214.804 
219.466 

666.262 
328.556 

177.358 
221.214 
173.700 

106.674 
63.399 
27.434 
26.974 

4,019,597 

774 
8,021 
33,069 

78,167 
144,491 
196,316 
260,550 
263,482 

297,946 
267,843 
241,075 
214,804 
219,486 

666,262 
326,556 
177,358 
221,214 
173,700 

106,674 
63,399 
27,434 
26,974 

41.864 

945.008 

1.241.153 

1.791.570 


3,385.536 
25 

19.347 
67.921 
139.730 

301.630 
405.424 
376.701 
359.963 
316.741 

277.581 
218.785 
170.234 
141.233 
123.378 

292.963 
95.187 
36.369 
28.868 
10.324 

2,446 
550 
94 
22 

3,385,536 

25 

19,347 
67.921 
139.730 

301.630 
405,424 
376,701 
359,983 
316,741 

277,581 
218.785 
170,234 
141,233 
123,378 

292,963 
95.187 
36,369 
28,868 
10,324 

2,446 
550 
94 
22 

227,023 

1,760,479 

931,211 

466,823 


4,022,639 




284 






OK under S2000 , 


_ 


4)00 under $3 000 


774 




8,042 


OOO under S5 000 


33,069 




78,167 


KX) under S7 000 


144,491 


WO under $8 000 


196,316 


no under S9 000 


260.551 


MO under $10 000 


263.482 




297.946 


.000 under S12 000 


267.843 


(000 under S13000 


241.075 




214.804 


1.000 under $15,000 


219.486 




666.265 


(.000 under $25000 


328.625 


i 000 under $30 000 


177.358 




221.253 


'1.000 under $100000 


174.305 




107.234 


MO.OOO under 5500 000 


63.937 


K) 000 under 51000000 


28.077 


COO.OOO or more 

1H9 returns, tolel 


27.253 
4,022,639 


funder $1 000 


284 




_ 


MO under $3,000 

000 under $4 000 


774 
8,042 




33,069 


iOOO under $6 000 . , , 


78,167 




144,491 


000 under $8 000 


198,318 


000 under 59 000 


260,551 




263,482 


|D,000 under $11 000 ,, , 


297.946 




267.843 


!.000 under $13 000 


241.075 


),000 under $14 000 


214.804 




219.486 


4,000 under $20 000 


666.265 


) 000 under $25 000 


328.625 


>.000 under $30,000 

1,000 under S50 000 


177.358 
221.253 




174.305 


100.000 under S200 000 


107.234 




63.937 


)0.000 under 51,000,000 


28.077 




27.253 






Btums, summary 


42.169 


000 under $10000 


945,010 


0.000 under $1 5 000 


1,241,153 




1,794,306 







otnote at end of table. 



10 


Individua 


1 Returns/1975 • Returns Filed and Sources of Income 






J 


Table 1.2^NonjoJnt Returns: Adjusted Gross 


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






Continued 








1 




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














Return* Qt lurvlvlnfi spousM 










sin of wllusted grou Income 


Numtwr ot 
rttumt 


Adiualed 
grow 

(Mficn 


Total 
daductkmt 


Extmptlona 
(Amoufil) 


Taxable Inconw 


Income tax after 
credlta 






Mimlm of 
ratuma 


Amount 


Number of 
retuma 


Amount 


Number of 


Amount 




(31) 


(3J) 


(33) 


(34) 


(35) 


(36) 


(37) 


138) 


(39) 


(40) 




155,521 

2.376 

J 10.163 




449.4W 

19.434 
31.884 


352.W7 

5,030 
22.426 
37.676 


102.121 
[ I 


n3.904 


79J99 


154.937 


79J09 

C) 


IS 

(•; 




-15.192 
12.325 
41.486 




$1 000 undef $2 000 


$2,000 under S3.000 
S3.000 unde* S4,000 
S4,000 und«( $5,000 


- 


16.781 


$5,000 unoe* S6,000 




56.044 
14.713 


304.250 
127.603 


134.798 
43.564 


136,098 
35,945 


34.057 
12.664 


47.372 
49.921 


11.237 
12.664 


3,176 
6.616 


11.237 
12.664 




$6000 undef $7000 




$8,000 unde/ $9,000 
$9,000 under $tO,000 


SiO.OOO urxjer $11,000 
$11 000 undef $12,000 
$12,000 under $13,000 


J 9.326 

B.616 

J 9.085 


103.010 
107.091 


21.022 
28.404 


17,714 
14,949 


9.322 
8.618 


64.292 

63,738 


9.322 
8.618 


10.234 
10,394 


9.322 
8.618 


V 
IM 


$14,000 under $15,000 


127.603 


32.889 


22.690 


9.085 


72.026 


9.085 


11,720 


9.085 


1 


$15000 under $20000 


17.138 

J 8.138 

1.58S 


286.234 
190.922 
60.710 


70.548 
33.706 

7.676 


34,057 
18,191 
4,381 


17,138 
8,138 
1,585 


181.630 
139.025 
48.653 


17.138 
8.137 
1.585 


32,345 
26,962 
11,977 
21,948 

11,945 
4,764 

2,856 


17.138 
8.137 

1,585 
1,199 

264 
41 

9 


31 

1 
2 

1 




$25,000 under $30,000 


$30 000 under $50 000 




$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$VOOO,000 Of more 


264 

42 

J 


33.832 
11.310 
6.005 


5.448 
2.034 

1.163 


667 
.15 
20 


264 
42 

9 


27.718 
9.162 
4.822 


264 
41 

9 


Tixabte return*, total 


7DJ09 


1 193 146 


269609 


167 521 


79,299 

11,237 
12,664 


756.709 

30,200 
49.921 


7<,2>9 

11.237 
12.664 


154,937 

3,176 
6,616 


79J09 

C) 

11,237 
12,664 




No adiusled gross income 

St under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 .... 


(•> 


CI 

75.113 
110,363 


22.930 
30.643 


(•) 

22.082 
29.798 


n 

1 


$3 000 under $4 000 .... 






11.237 
12.664 


$5,000 under $6,000 
$6,000 under $7,000 
$7,000 uryJer $8,000 
$8,000 under $9,000 


SiO.OOO under Sti.OOO 
$11,000 under St2.0O0 
$12,000 under $i3,000 
$13,000 under $)4.000 
$14,000 under $15,000 


J 9.322 

8.618 

3 9.085 


102.964 
107,091 
127,603 


20.964 
28.404 
32.689 


17,708 
14.949 
22,690 


9.322 
8,618 
9,085 


64.292 
63.736 
72.026 


9.322 
8.618 
9.085 


10.234 
10.394 
11.720 


9,322 
6,618 
9,065 


It 

IC 

11 


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


17.138 

J 8.137 

1.585 
1.199 


286.234 

190.897 

60,710 
81.919 


70.548 

33.695 

7.676 
13.537 


34,057 
16.188 
4,381 
2.838 


17,138 
8,137 

1,585 
1,199 


181.630 
139.014 
48.653 
65.545 


17.138 

8.137 

1.SS5 
1.199 


32.345 
26.962 
11.977 
21.948 


17,138 
8,137 

1,585 
1.199 


11 

21 


SlOO.OOO under $200,000 
$200,000 under $500,000 
$500 000 under $1,000,000 
Sl.OOO.OOO or rnore 


2M 

41 

] 


33,832 
11.075 
6.005 


5.448 
1.812 

1.163 


667 
113 
20 


264 
41 

9 


27.718 
9.150 
4.822 


264 
41 
9 


11.945 
4.764 

2.856 


264 
41 

9 


11 
4 
2 




76.212 


2M.173 

150.439 
320,031 
337,704 

673,145 


179,878 

104.382 
125.289 
62,315 
137.502 


185.366 

129.213 
107.%1 
55.352 
60.357 


22.822 

CI 

34,483 
27,025 
28,375 


17,195 

CI 

91.938 
200.056 
476.554 










All returns Summary 
under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 or rrore 


55.841 
44.236 
27,029 
28,415 


CI 

21.852 
27.025 
28.373 


CI 
9.663 
32.348 
112,797 


C) 

21,852 
27.025 
28.373 


32 

112 



Footnote at end ol table 



Individual Returns/1975 • Returns Filed and Sources of Income 



11 



^'le 1.2— Nonjoint Returns: Adjusted Gross Income, Total Deductions, Exemptions, and Tax Items by Size of Adjusted Gross Income- 
Continued 

[All figures are estimates based on samples— money amounts are m thousands of dollars] 



SIz* of ad)Mled grou Inconw 



Returns of single persons not heads of fiouseholds or surviving spouses 



Number of 
ratums 



Adjusted 

gross 

Income 

lets 

dencit 



Total 
deductions 



Exemptions 
(Amount) 



Taxable Income 



Number of 
returns 



Income tax after 
credits 



Number of 
returns 



Total Income tax 



Number of 
returns 



adjusted gross income . 

inder S1,000 

00 undef S2.000 

' 00 under S3.000 

00 under S4.000 

00 under S5.000 

00 under $6,000 

DO under S7.000 

DO under $8,000 

1 X) under $9,000 

)0 under $10,000 .... 

] XW under 511,000 . , 
)00 under $12,000 

I 300 under $13,000 ... 

I XW under $14,000 .... 

XW under $15,000 . ... 

■ K>0 under $20,000 . , . . 

X)0 under $25,000 .... 

X)0 under $30,000 . , , 

>00 under $50,000 . . . 

' )00 under $100,000 ,. 



■ ,000 under $200,000 . . 
,000 under $500,000 , , 
,000 under $1,000,000 . 
)0,000 or more 



U e returns, total 

'djusted gross income . 

nder $1,000 

)0 under $2,000 

X) under $3,000 

X) under 54,000 

» under $5,000 



X) under 56,000 ... 

M under 57,000 ... 

X) under 58,000 . , . 

JO under 59,000 , , 

XI under 510,000 

DOO under $11,000 

XW under $12,000 

XW under $13,000 

XX) under 514,000 

XM under 515,000 



XX3 under 520,000 
XXI under 525,000 
X)0 under 530.000 
XM under $50,000 , . 
■ 300 under 5100,000 



: 1,000 under $200,000 
: 1,000 under $500,000 
1 1,000 under $1,000,000 
: X5,000 or more 

ro nontaxable returns 



jrns, summary 
a 55,000 
30 under $10,000 
OOO under 515,000 
XH) or more 



(«1) 



(42) 



(43) 



(45) 



(46) 



31,011.57* 


178,663.709 


212,902 


-883,891 


4,038,365 


2.307.785 


4,347.506 


6.452,605 


3,644,567 


9.035,301 


2,628,879 


9,837.461 


2,530,962 


11,411,300 


2,399,914 


13,137,744 


1,844,382 


11,947.302 


1,526,239 


11,422.967 


1,384,378 


11,779,759 


1,129,138 


10,721,182 


998,255 


10,465,173 


763.481 


8,785,510 


659,959 


8,240,228 


520.939 


7,020,113 


435.047 


6,300,910 


1.072,291 


16,217,212 


338.790 


7,491,479 


126,808 


3,443,169 


146.070 


5,409,367 


49.280 


3,276,661 


9.963 


1,326,489 


2,857 


824,131 


397 


263,686 


185 


430,664 


19,396.137 


162.267,376 


205 


-18,675 


(•) 


n 


30,884 


46.348 


1,203,402 


3.339.780 


2,492,439 


8,716.423 


2.403,142 


10,835,077 


2,322,241 


12,718,755 


1.621,721 


11,799,715 


1,520,539 


11,379,975 


1.379,326 


11,736,967 


1.115,427 


10,591,038 


997,143 


10,453,744 


761,181 


8,759,266 


657,344 


8,207,593 


520.090 


7,008,993 


434,246 


6,289,646 


1,067,602 


16,137,246 


336.647 


7,440,441 


126.564 


3,436,496 


143,611 


5,331,245 


48,686 


3,237,152 


9.679 


1,316,243 


2,626 


815,597 


389 


256,922 


184 


429,579 


11.615.437 


16,396.337 


17.603,201 


38,160,561 


8.284,051 


59,008,954 


3.377,681 


40,811,935 


1,746,641 


40,682,261 



6.431,640 
6.680.616 
5,680.965 
4.633,286 
4,211,584 

4.008.670 
3.096.699 
2.625.231 
2.375.885 
2,170,925 

1.930.995 
1.622.506 
1.462.020 
1.310.493 
1.166.112 

3.208.002 
1,289.746 

592,206 
1,016,337 

677,805 

318.96o 
203,832 
73,537 
124,441 



(■) 

2,517 

1,895,771 

3,983,189 

3,897,079 

3,791,724 
2,983,806 
2,576,551 
2.356,671 
1,997,633 

1,910,705 
1,598,532 
1.459,765 
1,298,145 
1,154,849 

3.140,184 

1,245,637 

586,286 

936,176 

640,630 

301,570 
195,083 
67,720 
123,777 



28,036,494 
14,277,809 
7,512,126 
7,504,870 



27,256.918 

193,761 
3,171,300 
3,490,516 
3,070,871 
2,565,072 
2,415,152 

2,200,118 
1,652,633 
1,361,677 
1,253,382 
1,040,581 

894,921 
697,765 
581.702 
476,206 
409,868 

1,037,015 
354,288 
140,552 
169,371 
62,516 

13,042 

3,829 

533 



17.207.656 

281 
CI 

23,163 

902,510 

2,039,855 

2,162,137 

2,028,463 
1.606,710 
1,353,065 
1.246,786 
1.022,349 

892,972 
695,593 
576,639 
474,970 
409,268 

1.031.910 
352,020 
139,333 
166,422 
61,711 

12,914 

3,788 

523 

246 



14.906,672 
7,506,391 
3.060,461 
1,781,392 



20.615.117 


107.396.623 


(•) 

39.080 
2.050,421 
2,665.599 
2.493,854 


n 

21,898 

649.163 

2,740,961 

4,849,640 


2.361.213 
1.833.517 
1.521.366 
1.363.030 
1,116.987 


6,986,657 
7,230,411 
7,453,951 
8,154,696 
7,576,350 


997.173 
762.669 
658.894 
520.090 
434.226 


7,650,366 
6,472,696 
6,160,224 
5,235,878 
4,726,009 


1,069,743 
337,656 
126.572 
144,606 
48,600 


13,968.918 
5.857.623 
2,711.052 
4.248.968 
2.541.238 


9,872 

2,627 

388 

165 


1.003.036 
617.477 
191.035 
305.976 


19.395.647 


106.937.801 


30,884 
1,203,402 
2,492,439 
2,403,142 


20,669 

541.499 

2,693,379 

4.775,861 


2,322,201 
1,621,721 
1,520,539 
1,379,328 
1,115,427 


6,898,699 
7,207,198 
7,450,359 
6,133,310 
7,571,056 


997,133 
761,160 
657,344 
520,090 
434,226 


7,650,097 
6,465,159 
6,169,190 
5,235,878 
4,726,009 


1,067,799 
336,640 
126,557 
143,766 
48,584 


13,965.160 
5,842,636 
2,710,899 
4,229,617 
2,535,425 


9,854 

2,820 

387 

164 


1,002,300 
617,074 
190,750 
305,557 



7,265,101 
8,236,113 
3,373,252 
1,740,651 



8,262,060 
37.404,066 
30.265,173 
31,465,326 



30,884 
1,203,402 
2,492,436 
2,403,142 

2,322,201 
1,821,721 
1,520.539 
1,379,328 
1.115.427 

997.133 
761.180 
657.344 
520.090 
434.226 

1.067,799 
336.596 
126,557 
143,759 
46,584 

9,840 

2,809 

367 

163 



30.884 
1.203.402 
2,492,436 
2.403.142 

2,322,201 
1,821,721 
1.520,539 
1.379,326 
1.115.427 

997.133 
761,180 
657,344 
520,090 
434,226 

1.067,799 
336,596 
126,557 
143,759 
46,584 

9,840 

2,809 

387 

183 



6.129,864 
8,159,216 
3,369,973 
1,736.514 



2,047 
39.989 
320.496 
670.075 

1.062,950 
1,176,226 
1,280.249 
1,456,093 
1,407,184 

1,467,099 
1,271,014 
1,243,171 
1,074,399 
987,251 

3,066,007 
1,413,677 

709,177 
1,262,227 

964,567 

489.405 
356.090 
118.908 
198.781 



2,047 
39,989 
320,496 
670,075 

1,062,950 
1,176,228 
1,280,249 
1,456,093 
1,407,164 

1,467,099 
1.271,014 
1.243.171 
1,074,399 
987.251 

3.068.007 
1.413.677 

709.177 
1.262.227 

964,567 

469,405 
366,090 



1,032,607 
6,382,704 
6,042,934 
8,600,660 



19.396.137 

205 
(•) 

30,684 
1,203,402 
2,492,439 
2,403,142 

2,322,241 
1,821,721 
1,520,539 
1,379,328 
1,115,427 

997,143 
761,161 
657.344 
520.090 
434.248 

1.067,602 
336.647 
126.564 
143.811 



9,879 
2,826 



19.396,137 

205 
(•) 

30,884 
1.203,402 
2,492,439 
2,403,142 

2,322.241 
1.821.721 
1,520,539 
1.379.328 
1.115.427 

997.143 
761.181 
657.344 
520.090 
434.248 

1.067.802 
336.647 
126.564 
143.811 
48.668 



9.679 
2.828 



6,130.083 
8,159.256 
3,370,006 
1.736,792 



883 
(•) 
2,047 
39,989 
320.552 
670,075 

1,063,037 
1,176,228 
1,260,249 
1.456,093 
1.407.164 

1.467.104 
1,271,068 
1,243,171 
1,074,399 
987,277 

3,068,037 
1,414,113 

709,346 
1,263,116 

986,244 

491,604 
359,430 
120,167 
202,630 



(•) 
2.047 

39.989 
320.552 
670.075 

1,063.037 
1.176,228 
1,280.249 
1.456.093 
1,407,184 

1,467,104 
1,271.068 
1,243,171 
1.074.399 
987,277 

3,068,037 
1,414.113 

709,346 
1,263,116 

986,244 

491,604 
359,430 
120,167 
202,630 



1,033,668 
6.382,792 
6,043.019 
8,614,688 



{ climate IS not shown separately because of the small number ol sample returns on which it was based However, the data are included in the appropnate totals. 
r-E Detailmaynot add to total because o( rounding. 



12 



Individual Returns/1975 • Returns Filed and Sources of Income 



Table 1.3— Nonjoint Returns: Sources of Income by Marital Status 

[All figures are estimates based on samples— money amounts are m thousands ot dollars] 



SourcM or lncom« or lou 



Nonjoint returns 



Separate returns of 
husbands and wives 



Number ot 
returns 



Returns of heads 
of households 



Returns of 
surviving spouses 



Returns of single persons 

not heads of households 

or surviving spouse* 



Number of 
returns 



HumtMr of 
returns 



Adjusted gross income less deficit 
Salar>es and wages (gross) 
Business or profession 

Net profit 

Net loss 



Farm 
Net profit 

Net loss .. 



Partnership 

Nel profit 
Nel loss 

Small Business Co(poratx}n. 

Net profit 

Net toss 



Sales ol capital assets: 

Net gam 

Nel loss 



Sales of property other than capital assets: 

Net gam 

Net loss 

Dividends tn adjusted gross income 

Interest received 

Pensions and annuities in adjusted gross income 

Rents 

Nel income 

Net loss 

Royalties 

Nel income 

Nel loss 



Estates and trusts 
Net ir»come 
Net loss 



State income lax refunds 

Alirrwny 

Other income (net) 

Statutory adjustments 



38.089,247 
34.041.817 


234,738,998 
195,779,000 


963.470 
350.719 


4.976.086 
953.130 


213.163 

152.175 


839.266 
568.452 


318.779 
196.696 


2.215.075 
982.443 


71.542 
45,883 


465.323 
284.440 


1.295.252 
622.249 


3.117,495 
409.269 


74,593 
53.059 


140.639 
169.849 


3,237,383 
14,152,516 
1,782.879 


7.641.596 
14.784.663 
5,974.855 


1.044.252 
654.060 


2.227,399 
842.530 


157.126 
8.732 


564.606 
29.592 


336.184 

17,076 


1.387.055 
61.849 


1,239,225 
188,968 
821,335 

1,759,633 


207.016 

677.817 

355.708 

2,313,066 



1,938, 
1 ,775,905 



71,273 
22,739 



8,142 
17,327 



13.7 
5,097 

2.697 

1,B 



2,461 
5,457 

92.054 
489,883 
51,055 



34,449 
29.648 



9,469 
(■) 

105.280 
(•) 

37.724 
112.779 



13.218,128 
11,909,915 



383,014 
91,156 



27,581 
43,601 



120.030 
99.555 



11.294 
36,386 



198,279 
18,829 



5,505 
14.414 

315.485 
442.785 
190.250 



62.624 
34.728 



29.091 
(•) 

13.089 
CI 
-26.900 
136.511 



4.983.339 
4.685,123 



143,064 
55,040 



40.764 
23.496 



6.477 
5.291 



141 113 
64,149 



12.756 
8.207 

294.495 

1.473.642 

137.147 



128,114 
91,925 



16593 
1,452 

366,104 
113,923 
124,386 
299,235 



41.375.840 
37,102.039 



931.584 
139.207 



77.608 
61,999 



339.147 
143.322 



62.212 
39.750 



389.077 
46.229 



22.180 
32.353 

606.395 

1.306.191 

517.232 



227.222 
111.445 



96.194 
16.910 



105.842 
7.027 

57.262 
415.059 

46.208 
327,368 



6,387 
1,453 



9,703 
10,121 



39 
1.685 

28.097 
92.791 
29,164 



7.381 
4.749 



CI 
15,652 



5,704 
11,405 



1,481,320 
1,034,932 



50,622 
6,966 



32,667 
9.807 



57.984 
6.690 



956 
2.845 

53.833 
191.517 
78.866 



26.754 
CI 



31.011.574 
27 443.852 



742,746 
271,487 



186,907 
119,340 



261,851 
167,062 



62.147 
38.659 



1,096.211 
514,350 



59,337 
37,710 

2,822,737 
12,096,200 
1565,513 



874,308 
527 738 



134,215 
5,499 



303,499 
14.841 

752,189 

71,245 

653,521 

1,336,214 



CI Estimale is not shown separately [because of ttie small numbet ol sample returns on whicn il was based However, ihe tjata are included m the appropnate totals 
NOTE Detail may not add to lolal because ol rounding 



Individual Returns/1975 • Returns Filed and Sources of Income 



13 



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14 



Individual Returns/1975 • Returns Filed and Sources of Income 






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£gS|S III; 5 -*sS= 



Individual Returns 1975 • Returns Filed and Sources of Income 



15 



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16 



Individual Returns/1975 • Returns Filed and Sources of Income 



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Individual Returns/1975 • Returns Filed and Sources of Income 



17 






c ^ a> Q omtaa 



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18 



Individual Relurns/1 975 • Returns Filed and Sources of Income 



Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income 

[All frgures are estimates based on samples— money amounts are in thousands of dollars] 



I 



Sl2t Of tdlusled groM lncom« 



Numb«r of 
rttumt 



Adiuitod 
grow 
Incom* 



SalirtM and 
wtgM (grow) 



ButlrwM and profMaion 



Number of 
raluma 



KurnlMr of 
ratuma 



Total 



No adiusled 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 $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 

$20000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

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

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



383.487 
444.971 
643.164 
887.092 
1,189,384 
1,361,639 

1,643.944 
1.666.307 
1.791.777 
1.849.429 
1.923.307 

1.927.614 
2.046.437 
2.050.885 
2.210,380 
2,081,057 

8.879.849 
5.138.224 
2.570.769 
2.564.561 
717,592 

136.996 
25.593 
2.747 



4.909.737 
8.874.764 
10.316.373 
20,039.211 



-5,080,757 

255912 

976,484 

2.236,052 

4.196,917 

6.145.159 

9,024,879 
10.839,706 
13,460,034 
15,717.472 
18.283.585 

20.268.377 
23.537.791 
25.645.147 
29,846,305 
30,167,155 

153.929.469 
114.146.755 
69.922.121 
93.361.268 
47.316.971 

18,150.084 
7,113.910 
1.828.392 
1,754,683 



8,729,768 
67.325,676 
129,464,774 
507.525.654 



151,561 
269.410 
457.832 
670341 
691.680 
1.076.818 

1.312,053 
1,365.880 
1.505.847 
1,594.802 
1,701.330 

1.757.371 
1.890.804 
1.927.257 
2.099.950 
1,983,697 

8,499,682 
4,905,764 
2,423.048 
2.280,739 
576,806 

111,838 

20,758 

2.233 

728 



3.517,642 
7.479.912 
9.659,079 
18,821,596 



1,157,957 
347,301 
605,407 
1.742.145 
3,088,556 
4.507,683 

6,779.096 
8.368.785 
10,880.032 
12.760.888 
15.585.616 

17,742.759 
20,900.006 
23.172,110 
27,255,120 
27,716,270 

141,149,756 
103,650,046 
61.301,688 
71.105.922 
27.266.179 

9.088.337 

2.626.699 

407.538 

214.365 



11,649,249 
54,374,419 
116.786,265 
416,810,530 



28,557 
60,220 
84,867 
116,130 
158,714 
174,048 

197.236 
195,554 
205,494 
190,672 
194.196 

185.711 
188.438 
169.216 
169.837 
163,939 

708,842 
426,458 
264.148 
391,556 
165,109 

27,162 

4.556 

532 



622.536 

983.152 

877.141 

1,988,558 



216,202 
47,640 
114.523 
207,644 
379,506 
523,302 

655.499 
744.369 
907.494 
943,208 
921.181 

950.273 
929.445 
888.150 
938,138 
901,281 

4.821,274 
3,867,858 
3.313.909 
8.145,491 
6,710,478 

1,915,973 
550.039 
144.020 
148.639 



1.488,817 

4.171,751 
4,607,287 
29,617,660 



136,510 
23,737 
30,776 
33.031 
40.073 
42.872 

47,497 
45,410 
55.128 
49,727 
54.681 

56,629 
62,928 
59,243 
67,548 
62,438 

236,621 
145,138 
77,503 
88,875 
30,533 

7,515 
2.097 



306.999 
252.443 
306,786 
588,738 



l,4i H 

iie 



size of adjusted grosa Income 



Number of 
returns 



Partneralilp net 
profit ieaa loaa 



Small Buatneaa Corporation 
net profit Ieaa loaa 



HumtMr of 
retuma 



Number of 
returns 



Numl>er of 
returns 



Total . 



No adjusted gross income 
SI under $1 OOO 
SI OOO 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 OOO under $8,000 

$8,000 under $9,000 

$9 000 under $10,000 

$10 000 under $11,000 

$11 000 under S12 000 

$12,000 under $13,000 

$13,000 under 514,000 

$14 000 under S15000 

$15,000 under S20000 

$20,000 under $25,000 

$25,000 under $30000 

$30,000 under $50,000 

$50000 under $100,000 

$100,000 under $200000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1 000,000 or more 

All felurns summary 
Under $5 000 
S5,0.X) under 510,000 
$10,100 under $15000 
$15,000 or more 

Foolnoles al end of table 



(101 



8.283 
35.759 
46.455 
49.710 
61.584 
47.058 

51.523 
49.484 
61.809 
46.419 
46.852 

46,123 
44,266 
35.196 
50,433 
34,874 

147.011 
87,089 
51,802 
86.744 
31,921 

5,747 
1,030 



248,849 
256,087 
210,892 
411,494 



53.611 
21.759 
56.295 
62.682 
137,526 
150.339 

120.335 
198.225 
212.627 
213.157 
215.005 

248.013 
240.279 
181.315 
390.514 
225.977 

1,189,340 

985,698 

729,966 

1,965,763 

1,242,964 

329,168 
64.131 
14,075 
4,074 



482,212 

959,349 
1,286,098 
6,545,198 



1.262.381 

149,011 
28,223 
34,680 
39,404 
49,901 
48,806 

62,014 
38,587 
54,739 
51,141 
43,584 

55,601 
54.346 
48,326 
46.677 
39.592 

169.347 
99,528 
45,452 
83,191 
28,889 

8105 

2.053 

337 

147 



350.025 
250.065 
245.242 
417,049 



1.862.338 
100.125 
125.295 
115.847 
187.910 
137.755 

189.093 
159.306 
173.442 
140157 
132.289 

139.840 
184.136 
134.717 
136.472 
123.515 

478,942 
297,603 
183,709 
392,796 
332,465 

142,328 
73,486 
22,140 
14,664 



2,529,270 
794,287 
718,681 

1,938,132 



67.171 
5.679 
18.023 
22.048 
30.51 1 
26.688 

36.342 
32,066 
39,498 
50.782 
55.316 

52.670 
46.454 
54.661 
53.701 
46.387 

244.081 
211.193 
156.514 
355.154 
261.117 

72.725 

15,684 

1,854 

632 



170,120 

214.004 

254,073 

1,318,954 



9.51S,6«3 

-1.908.573 
-15.010 
-25.532 
-8.070 
39,574 
-21.409 

42.693 
62.028 
49.956 
94.708 
178.895 

179.520 
105.743 
149.590 
170.259 
164.419 

762.795 

818.487 

683.862 

2.544.242 

3.361.021 

1.472.840 
502.142 
74.113 
38.390 



-1,937,019 

428.280 

769.531 

10,257,893 



1,627 
2,016 
6,190 

8,139 
12,264 

8,503 
13,274 

8,995 

12.637 
9.963 
13.931 
11.431 
10.889 

63.564 
47.050 
43.202 
90.312 
68.365 



29.308 
51.175 
58.851 
341,503 



Individual Returns/1975 • Returns Filed and Sources of Income 



19 



Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

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



Sba of Ktluttwf grou Inconw 



Sal«B of capital aaaata 



Numbar of 
ratuma 



NumtMr of 
ralumt 



Salaa of proparty other 
than capital asaals 
not gain laaa loaa 



NumlMr of 
ratuma 



Divldenda In adjuated 
groaa Income 



(17) 



(18) 



Tom 

1^ djusted gross income 

i ider $1,000 

\ under $2,000 

i under $3,000 

; under $4,000 

1 under $5,000 

; under $6,000 

; under $7,000 

• under $8,000 

: under $9,000 

! 3 under $10,000 

1 X) under $11,000 .... 

1 30 under $12,000 ,.,, 

J 30 under $13,000 .... 

J 30 under $14,000 ,,, 

1 30 under $15,000 ,. 

i 30 under $20,000 , , . 

J 30 under $25,000 . . . , 

1 30 under $30,000 , , 

1 )0 under $50,000 , . 

J X) under $100,000 . . 

S 100 under $200,000 

! m under $500,000 

S WO under $1,000,000 

I 3000 or more 

' urns, summaiy: 

ei S5.000 

00 under $10,000 ... 
, 000 under $15,000 ,, 

000 or more 



86.719 
20.681 
49,603 
55.712 
77.879 



109.254 
104.657 
135,958 
131.647 
101.306 

116.513 
119,287 
128.591 
137,350 
108.466 

577.374 
483.595 
307.246 
518.698 
233.826 

57.397 

13,495 

1.704 

619 



379.189 
582.822 

610,207 
2,193.954 



692.764 
33.463 
63,721 
66,036 
86,023 



180,997 
138,881 
182,952 
186,943 
171,956 

181,523 
207,143 
215,740 
261,385 
210,276 

1,009,601 

973,717 

785,040 

1,959,180 

1,912,346 

1,184,316 
895.444 
385,832 
607,716 



1,030,677 

861,731 

1,076,065 

9,713,196 



13.200 
2.951 
3.332 
12.403 
15.974 
29.629 

27.998 
23,044 
15,351 
53,765 
46,778 

46,281 
38,519 
41,085 
49,279 
57,692 

299,497 
267,640 
222,570 
385,216 
186,211 

43,644 
7.738 



77.489 

166.956 

233,056 

1,413,649 



14,950 
2,193 
2,503 
7,799 
12,260 
22,324 

19,057 
17,129 
11.783 
36.457 
30.759 

26.219 
25,550 
25,693 
34,650 
35,602 

190,167 
166,909 
149,698 
286,644 
150,017 

37,496 

6.876 

679 



62.030 
115.165 
149.913 
990.875 



824.888 

64.625 
11,149 
16.826 
20.663 
31.355 
24.356 

28.545 
32,250 
31,145 
33,091 
27.208 

25.953 
30.189 
25.229 
34.696 
14.822 

110.211 
70.420 
45.938 
76180 
50,838 

14,648 
3,727 



168.974 
152.239 
130.889 
372.786 



—6.885 
-7.800 
10161 



911 

—17.624 

-7.104 

13.877 

20.932 

-2,977 
15,511 
19,637 

-9,269 
1,357 

46,622 
42,055 
33,684 
83,227 
61,357 

27,587 
11,969 
11,279 



-204,513 
10,792 
24,261 
334,276 



36,944 
25,270 
31,842 
55,108 
94,714 
109,417 

124,116 
111,950 
123,161 
161,941 
137.250 

132.229 
139.358 
146.192 
156.441 
168.231 

883.460 
777.523 
611.617 
1.010.039 
446.485 

107,233 

22,305 

2.470 

812 



353.295 
658.418 

742,451 
3,861.944 



174.440 
11.156 
11,694 
34.933 
63.256 
77.168 

133.452 
54,337 
107,512 
143,361 
157,175 

135,019 
169,737 
134,255 
130,010 
167.366 

901.007 

831,956 

871.072 

2.416,016 

3.002.072 

2,111.820 

1.413,103 

511,073 

487,341 



372,847 

595,837 

736,387 

12,545,459 



SIza of Bdjuated groaa Income 



Intaraat racalvad 



Penalona and annuttiea 
In adjuatad groaa Income 



NumtMr of 
ratuma 



NumtMr of 
ratuma 



NumtMr of 
ratuma 



NumtMr of 
ratuma 



Total 

justed gross income 
■ $1,000 
) under $2,000 
) under $3,000 

) under $4,000 

) under $5,000 



) under $6,000 ... 
) under $7,000 . . . 
) under $6,000 . 
) under $9,000 . 
) under $10,000 

» under $11,000 
W under 512,000 
X) under SI 3,000 
JO under $14,000 
under $15,000 . 



under $20,000 

10 under $25,000 
K) under $30,000 
K) under $50,000 
K) under $100,000 . 

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



ums, summary, 
or $5,000 
00 under SIO.OOO 
000 under $15,000 
OOO or more 

notes at end ol table. 



186.459 
151.541 
220.847 
346,936 
500.433 
606.227 

695.361 
724,210 
768.861 
846.323 
854.932 

885,276 

997,201 

1,051,908 

1,220,912 

1,167,171 

5,600,691 
3,661,040 
2,147,267 
2,309,787 
660,079 

133,839 

24,871 

2,681 

871 



2,012,443 
3,889,687 
5,342,468 
14,981,126 



372,631 
64.990 
123.704 
277.850 
516.250 
585.254 

722.243 
887.538 
863.441 
817,841 
816,736 

764,216 
800,943 
795,038 
763,550 
731,023 

3.949,799 
3.168,754 
2,260,659 
4,505,630 
2,931,774 

1,176,936 
493,675 
130,214 
107,997 



1,940,679 
4,107,601 
3,674,770 
18,725,641 



3.306.058 

17.440 
29.686 
38,290 
. 79,202 
145,184 



260,821 
233,126 

193,591 
219,616 
162,955 

132,081 
141,649 
120,779 
110,031 
113,631 

455,280 
254,778 
140,251 
175,507 
49,455 



2,474 
303 



509,371 
1,090,311 

616,371 
1,086,005 



54,363 
56,075 
88,393 
129,775 
282,709 
492,866 

915,167 
859.979 
743.064 
977.440 
725.414 

617.652 
707.224 
607.457 
502.013 
558.058 

2.347.378 
1.612.372 

888.611 
1.304.945 

405.280 

96.452 
34.411 
3.539 
1.382 



1.104.182 
4.121.063 
2.992,404 
6,694,368 



47,034 
23.256 

50.020 
54.831 
83.077 
92.123 

116.564 
88.533 
89.624 

100.059 
99.694 

102.618 
92.395 

102.893 
88.229 

105.364 

434.785 
295.001 
165.929 
280.961 
135.291 

34.569 

7.109 

776 

277 



350.341 

496.474 

491.499 

1.354.698 



98.025 
15.549 
44.756 
60.590 
102.673 
120.093 

167,679 
89,381 
107,746 
169,773 
136,287 

136142 
145,075 
129,085 
112,169 
126,937 

651,676 
483,806 
345,991 
1,053,875 
951,453 

402,950 
140,207 
23,626 
10,572 



441,687 

671,066 

649,408 

4,064,357 



41,576 
11,493 
19.325 
33.679 
43.561 
40.350 

32.213 
68.602 
59.521 
55.642 
61,017 

79.227 
79.484 
80.312 
94.928 
67.969 

448.193 
302.718 
172.758 
249.117 
92.858 

20.931 

4.265 

548 

200 



189.984 

276.995 

421.920 

1.291.568 



418.947 
35.430 
31.535 
38,364 
50,003 
32,163 

61,276 
77,684 
77,410 
59,914 
84,741 

86,646 
102,610 
97,876 
93,492 
96,539 

517,944 
414.332 
279.115 
546.916 
351.280 

137.279 
60.536 
14.688 
9.971 



606.441 

361.024 

477.166 

2,334,060 



20 Individual Returns/1975 • Returns Filed and Sources of Income 

Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands ol dollars] 



N 



size of adjusted groM Income 



Royalty net 
Income leas loaa 



Number of 
returns 



Estate or trust net 
Income less loss 



State Income 
lax refunds 



NumtMf of 
returns 



All ott>er aourcea 
net Income leea loss 



Number of 
returns 



(35) 



Total . 



No adjusted gross income 
$1 under S1.0OO 
J 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 
$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 $1,000,000 
$1,000,000 or more 

All returns, summa/v 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 or more 



2,268 
6,399 
4,661 



10,366 
6,948 

16,390 
9.B16 

19,766 

6,697 
10,783 

9.237 
13.189 

9.510 

53.580 
39.751 
35.785 
70,643 
41.937 

13,364 

3,935 

587 

220 



30,235 
66,290 
49,616 
260,002 



27,623 
4,508 
10,685 
-2,006 
4,266 
1,707 

23,856 
16,807 
20,336 
6,432 
39,066 

11.685 
6.532 
9.666 
24.235 
12.571 

76,556 
64,102 
56,789 
206.270 
198.891 

155.297 
140.566 
49,320 
64,404 



46,783 

106,497 

64,691 

1,016,195 



4,198 
4,160 
3,666 
9,246 



8,506 
5,261 

8,901 
16,876 

6,610 
17,504 
11,561 

48,925 
45,591 
30,513 
77,413 
50,115 

15,897 

4,312 

603 

204 



21,292 
24,104 
61,452 
273,573 



-7,243 
4,775 

14,712 
21,421 

-10,657 

19,204 

22,666 
1,395 

14,263 
34,159 
5,653 
23,267 
33,413 

58,417 
76,764 
78,553 
301,252 
240,008 

155.021 
94.569 
29.665 
17.601 



33.665 
32.627 

110.755 
1052,070 



18,907 
6,566 
12,512 
32,679 
45,261 
57,540 

85,322 
103,751 
124,777 
156,898 
199,705 

219,139 
272,699 
299,478 
366,207 
354,856 

1,783,966 

1,154,160 

593,470 

505,589 

142.300 

25,342 

4.719 

505 

200 



173,487 

670,453 

1.514,379 

4,210,251 



6,312 
5344 
7,971 



16,512 
12,646 
21,156 
23,542 

26.083 
35.454 
37,064 
49,121 
47,639 

264,414 
190,906 
127,097 
166,639 
109,218 

39,244 
15,734 
4,668 
3.212 



36,026 
86,724 
197,361 
923.131 



40,112 
20,428 
33,415 
38,057 
39,371 
79,622 

91,365 
85,215 
85,353 
120.950 
104.346 

100.711 
118.535 
120.694 
133.096 
126.333 

612.793 
393.089 
246,354 
315,276 
126,854 

31.096 

6.506 

647 

299 



251,005 
487,249 

599,571 
1,733,116 



m 

5 



Size 01 adjusted groas Income 



Total adjuatmenta 



Total deductions 



Standard deducttoo 



Itemized deductions 



NumtMr of 
returns 



Number of 
returns 



NumtMr of 
returns 



(«) 



Total . 



No ad|usted 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 
S9.0OO 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 unOer $50,000 

$50,000 under $100,000 

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

All relurns, summary 
Under $5,000 
$5,000 under $10,000 
$10000 under $15,000 
$15,000 or more 

Footnotes at end of table 



26,555 
36,234 
27,790 
34,635 
72.653 
101.761 

143.573 
160.274 
195,352 
216,550 
246,176 

269,416 
266,936 
306,604 
320.677 
317,950 

1 ,563,345 
1,156,603 
654,649 
807.890 
276.629 

47.995 

7.204 

622 

149 



301,628 

961,925 

1 483,783 

4.517.286 



90.213 
132,395 
75.384 
71.413 
188,200 
185,929 

279,106 
284,573 
343.485 
390.043 
395.290 

415.373 
427,467 
401,888 
452,844 
462,936 

2,155,317 
1,806,682 
1,072,011 
1,848,164 
1,025,681 

231,653 
43,566 
6,161 
3,137 



743,535 
1,692,497 
2,160,509 
8192,391 



444,971 

643,164 

867,092 

1,189,384 

1,361,639 

1,643,944 
1,666,307 
1,791,777 
1,849,429 
1,923,307 

1,927,614 
2,046,437 
2,050,865 
2,210,380 
2,081,057 

8,879,849 
5,136,224 
2,570,769 
2,564,561 
717,592 

138,9% 
25.593 
2,747 



4,526,250 
8,874,764 
10,316373 
20,039,211 



851,080 
1,246,782 
1,709,591 
2,357,793 
2,691,818 

3,398,185 
3.569.885 
3,971,666 
4.263.396 
4.555,512 

4,741,574 
5144.752 
5.471.530 
6.307.241 
6.351.561 

30,939,406 
20,992,922 
12,699,360 
16,539,965 
8,265,478 

3.211,805 

1.443.216 

448.358 

481.642 



8.659.064 
19.776.643 
28,016,656 
95,022,173 



439,320 

628,138 

859.461 

1,118,270 

1.235,093 

1,396.195 
1,311,751 
1,336,664 
1,301,375 
1,244,657 

1,155,319 
1,156,667 
1,072,897 
1,105,452 
1,005,074 

3,771,217 

1,332,607 

413,046 

262,166 

37,236 

3.503 
427 
21 



4,280,262 
6,590,642 
5,495,609 
5,620,252 



828.287 
1.179.534 
1.625.595 
2,109,719 
2,329.669 

2.642.391 
2.461,651 
2,532,100 
2,464,682 
2,357,574 

2,191,411 
2,196,536 
2,145,698 
2,366,798 
2,331,104 

9,674,674 

3,461,080 

1,072,197 

680,255 

96,474 

9,057 
1,107 



8,072,804 
12.476.599 
11.251,547 
14,994 921 



5.651 
15.026 
27.631 
71.114 
126,546 

247,749 
354 556 

455,113 
548,054 
678,650 

772,295 

869,570 

977,968 

1,104,928 

1,075,963 

5,108,632 
3,805,617 
2,157,723 
2,302,375 
680,356 

135,493 
25,166 
2,726 

871 



245,968 
2,264,122 
4.820.764 
14,218,959 



Individual Returns/1975 • Returns Filed and Sources of Income 



21 



Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

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



size of adjuifed grou Income 



Exemptions 



Numt)er of 
returns 
witti no 
tsxable 
Income 



Taxable Income 



Numtwr of 
returns 



Income tax before credits 



Numtwr of 
returns 



TotsI tax credits 



Number of 
returns 



J Tolsl 

!■ d|usled gross income 

J Kjer St.OOO 

J under S2,000 

i under S3.000 

t under S4,000 

f under $5,000 

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

f Vt under $11,000 ... 

!D0 under $12,000 ... 

DO under $13,000 ... 

J 30 under $14,000 ... 

» under S15.000 ... 

!M under $20,000 . . . 
)0 under $25,000 . . . 
X) under $30,000 . . . 
10 under $50,000 . . . 
X) under $100,000 

I WO under $200,000 
m under $500,000 
MO under $1,000,000 
1.000 or more 

f urns, summary 
er $5,000 

m under $10,000 , 
i .000 under $15,000 
.000 or more 



(50) 



151 1 



(561 



(S?) 



1.390.747 
1.499.592 
2.183.497 
2.989.653 
3.981,168 
4,601,929 

5,701,124 
5,878,517 
6,268,599 
6.643.784 
6.862.000 

6.953.964 
7.342.628 
7.421.558 
7.926,299 
7.547.384 

32.367.142 
18.729.094 
9.360.703 
9.641.656 
2.851.170 

552.178 
97.414 
10.404 
3,347 



16,646.586 
31.354.024 
37.191.833 
73.613.108 



1.042.719 
1.124.654 
1.637,623 
2,241,850 
2.983,486 
3,451,378 

4,275,529 
4,408,802 
4,701,257 
4,982,621 
5,145,578 

5,215,287 
5,506,322 
5,566,169 
5.944,709 
5,660,436 

24.274.966 
14.046,795 
7.020.424 
7.231.173 
2.138.338 

414,134 
73,060 
7,803 
2,510 



12,481,710 
23.513,787 
27,892,923 
55.209.223 



383.487 
444.971 
643.164 
886,637 
963,936 
603,056 

288,350 
155.028 
87.531 
53,483 
27.245 

17.883 
11.226 
7.061 
4,403 
3,695 

14,265 
4,938 
3,475 
2,454 
1,650 

482 



3,925,251 
611,637 
44,268 
27,506 



225.903 
758.583 

1.355.594 
1.511.279 
1.704.246 
1.795.946 
1.896.062 

1.909.731 
2.035.21 1 
2.043.824 
2.205.977 
2,077,362 

8.865.584 
5.133.286 
2.567.294 
2.562,107 
715.942 

138.514 

25.414 

2.701 

863 



984.486 
8.263.127 
10.272.105 
20.011.705 



67,971 
547,228 

1,685,829 
3,047,295 
4,931,105 
6,552,882 
8,632,632 

10,337,391 
12.917.997 
14,618.134 
17.606.377 
18.174.569 

98.778.287 
79.152.145 
50.222.892 
69.663.310 
36.967.546 

14.540.924 
5,612.377 
1,377,410 
1,275,018 



615,199 
24,849,743 
73,654,468 
357,589,910 



39,533,554 

CI 



227,972 
758,627 

1,355,594 
1,511,279 
1,704,246 
1,795,946 
1,896,062 

1,909,731 
2,035,21 1 
2,043,824 
2,205,977 
2,077,362 

8,865,584 
5,133,286 
2,567,294 
2,562,107 
715,943 



138,514 

25,414 

2,701 

663 



986,616 
8.263.127 
10.272.105 
20.011.706 



103.028.317 

(■) 



10,452 
77,497 

242,835 

449.338 

748.242 

1.024.860 

1.390.668 

1.705.755 
2.175.082 
2.507.605 
3.076.251 
3.232.467 

18.479.155 
16.048.028 
10.955.160 
17.431.170 
12.557.210 

6.355.545 

2.923.318 

817.573 

820,103 



87,953 
3,855,942 
12,697,161 
86,387,262 



39.533.554 

(•) 



227,972 
758,627 

1,355,594 
1,511,279 
1,704,246 
1,795,946 
1,896,062 

1,909.731 
2.035,211 
2,043,824 
2.205.977 
2,077.362 

8.865.584 
5.133.286 
2.567.294 
2.562.107 
715,943 

138,514 

25,414 

2,701 

863 



986,616 
9,263,127 
10,272,105 
20,011.706 



6.575.303 

CI 



9.075 
43.001 

125.541 
190.088 
206.046 
201.249 
228,065 

238.459 
260.154 
270.045 
307.022 
282.097 

1.317.613 
870.653 
500.445 
777.220 
453.829 

173.189 
71.332 
23.633 
26.546 



52.077 

950.968 

1,357.778 

4.214.461 



Size of adjusted gross Income 



Income tax after credits 



Total Income tax 



NumtMr of 
returns 



Self-employment tax 



Total tax liability 



Numtier of 
returns 



(61) 



Total 

djusled gross income . 

Wer $1,000 

Il ) under $2,000 

) under $3,000 

) under $4,000 

) under $5,000 

J under $6,000 

3 under $7,000 

1 under $8,000 

3 under $9,000 

3 under $10,000 

30 under 511.000 .... 

30 under $12,000 .... 

'30 under $13,000 .,.. 

pO under $14,000 .... 

00 under $15,000 .... 

OO under $20,000 . . . . 
30 under $25,000 . . . . 
■30 under $30,000 . . . . 
30 under $50,000 - . . . 
30 under $100,000 , 

300 under $200,000 
300 under 5500.000 
300 under $1,000,000 
3.000 or more 

If urns, summary: 

. ', er $5,000 

100 under $10,000 ... 
,000 under $15,000 , 
000 or more . . 



37,215,957 

C) 



47,118 
401,030 

672,806 
1,112,973 
1,512.436 
1.663.982 
1.816.380 

1.853.720 
1.996.566 
2.012.638 
2.172.189 
2,054.987 

8.792.698 
5.113.032 
2.559.993 
2,553.277 
713,183 

138,079 
25,318 



448,156 
6.776,577 
10.090.100 
19.899.124 



96,453,015 




37,222,020 


CI 


1.431 


1,378 


[. 


47.253 


34.496 


401.045 


117.294 
259.250 
542.196 
823.611 
1.162.603 


673.594 
1.113.193 
1.512.454 
1.664.020 
1.816.392 


1.467.295 
1.914.929 
2.237.560 
2,769,229 
2,950,370 


1.853.739 
1.996.629 
2.012,688 
2.172.237 
2.054,992 


17.161,542 
15,177,375 
10,454,715 
16,653.950 
12.103.380 


6.793.458 
5.113.389 
2.560.732 
2.553.666 
713.488 


6.182.356 

2.851.986 

793.940 

793.558 


138.404 

25.430 

2.716 

870 


35.676 
2,904.954 
11.339.383 
82.172.801 




449.729 
6.779.653 
10.090.285 
19.902.353 



96,576,208 

12.910 



259.428 

542.300 

823.765 

1.162.740 

1.467.397 
1.915.078 
2.237.769 
2.769.372 
2.950.612 

17.162.995 
15.178.963 
10.455.714 
16.659.705 
12.118.880 

6,203.588 

2,876.622 

805.411 

818.559 



49.496 
2.906.045 
11.340.229 
82.280.438 



51.047 
65.052 
127.330 
163,140 
227.798 
222,304 

255.271 
255,156 
275,698 
265.598 
253.459 

233.441 
231.148 
204,618 
222.932 
192,331 

770.065 
454.922 
270982 
465.464 
214.405 

39.055 

6.963 

714 



656.671 
1.305.162 
1,084.470 
2.222.780 



12.366 
4.870 
13.686 
24.909 
47.115 
59.184 

72.582 
87.782 
105.062 
111.514 
111.646 

116.126 
110.316 
101.635 
120.908 
107.230 

480.399 
330,016 
221.164 
426.055 
210.667 



162.130 

488.585 

556.217 

1.714.034 



47.966 
39.920 
84.137 
114.826 
185.868 
489.349 

601,820 
1.229.438 
1.581.285 
1.713.412 
1.852.848 



i.e 



I.OK 



2.011.560 
2.027.351 
2.184.991 
2.067.566 

8.824.619 
5.124,303 
2.567,408 
2,558.018 
715.370 

138.603 
25,484 
2,734 



962,066 
7,178,803 
10.172.486 
19.957.415 



32.864 
3,001 
9,786 
17,725 
28,766 
65.809 

172.914 
338.460 
647.152 
936.045 
1.276.910 

1.585.907 
2.027.6O2 
2,341.333 
2.895.354 
3.059.040 

17.657.465 
15.518.453 
10.684.433 
17.109.201 
12.348.125 

6.251.356 

2.867.619 

607.355 

819,754 



157.950 
3,373.481 
11.909.235 
64.083.762 



slimale is nol shown separately because of the small number ol sample returns on which it was based. However, the data are included in the appropriate totals, 
E Detail may not add to total because of rounding 



22 



Individual Returns/1975 • Returns Filed and Sources of Income 






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40.355 
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53,614 
46,892 


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46,969 
43,510 
44,170 
106,148 
86,350 


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75.674 
08.030 
04.737 
26.016 
43.627 
97.161 


85,933 
62.944 
29.790 
33.842 
53.242 
93.746 





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66.064 
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79.930 
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76.849 
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53.626 
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52.140 
95.341 
55.215 
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27 












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Sft=SS2 3 






S2gg S 



■■-Q cytijor>-oc3 oi tc co cm tg c- 

I to in o o> n rt n •- f~- c\j r«- •- in - 

CM_ CO -W O O O Ol --_ O <D IT) 171 C7 P- 

■ -^r-- nt^r«-P^ino> ■«gjr-»cuc\ic> 



P 



31 Ol n (O rt 
•- ^ CO iB ^ 



(O o 3_ o (» ID S_ r- 






oo -- r-. «>« 



5S" I 3" 



p~- o o> to 3 CM cn o cy tS — 
CV S) --_ 131 ->r (£1 ID ■'. ■'. to. « 

a' 1J-" (Nj O oD CM i' TT in -I r- 






§m tD in CO 4 CM T- (p ■^ (3 ■^ (M CTl CM ■- O) O) o 
oiootoin-- coAto<5<orvi qfac5r>-'W'-o 



an CO DO a 
a5co 7 CN 



RS S S 






|i S 3? 



a 


SRSS3S 


S3S5S§ 


sssgg 


3 

5 


15.052 
12.355 
16.697 

7.170 
14.974 

8.947 


13.428 
15.372 
22.747 
18.203 
37.659 
35.366 


76.055 
54.284 
18.130 
4.950 
588 



I? 



■yS WCTjiSc^p-— S 



is 



■J SS'" '^^'C 





1 II II 


1 1 1 






56,905 
95,556 
99,159 
85,322 
40,107 
45,426 


80,570 
81,304 
01,078 
02,589 
86.201 
37,063 


187,669 
51.404 
40,423 
58,792 
52,870 



;S§ I 






■)o o oc; 



- iB o o I- p- o « >- 1 oi o o <r) Ti a 

1 t«-" <n ID <D <D ID --' I--' o' q' o iri <n' r~-" 'j 

cy C-) CO CM 1 CO n CM n <o 1 en in •- 



mill 



3mS<AAm <aM' 



apino qCJySi— S ^ SSS-'^ itotnomo oSSiK— S s :>, ".mp 

-ryCMCo ^i-(AtA«A5 O oaoo^ __^^oym in<-«'>^</>5 C C o — cy 

illl llilli I iiiiil mill llllfi I liill 

— _____ 5 y ®. R "- p. o" cm' i' *o co" Q in o tD o p o ". — u, ^^ - — 

ttA lAtAtAtntAvt JJ 3v>mAAv» vn/t^*v>vn/t iAvuMvtvty* ^ _3t4w»' 



^tO®pin OOOC 



2£S 



28 



Individual Returns/1975 • Returns Filed and Sources of Income 






n a> CM in (6 to '^ 



ntoib V o Oiirt ■- 



Si- 






is 






3? S8SS 



-5S 

c >^ 
• T3 C ■ 

Ess 



C3S SSSS^ 



SB 

E • 



§<^ r^ (O ex lo oi « t^ f Oi o esi c\i to <s <d c^ r«- a 

to-- «>«cotoi5c\j f-> ID r- <£) r^ (T) « n -w o o 

to O -- O) f^ t 'T <T) i£> r^_ irt c>_ •- ^ <£>_ ui ■« ■< 

S" r^" cm' en' CO V tsj eg m oi ry tsl n tsi csj in" u 



— a>-- coo too: 



si 

(XT' 

M 
as 



DiO</> cOT--cnr^^ 
ntocn vccaLDOu" 

n" o cJ CM -- CM o r~;' a 






is 



■o 
a> 

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C 
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u 

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o 
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a 

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Q. 
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o 
o 

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< 

I 



13 



S SRSSS 









2^ 



8t~~ ^n<n to to r~ <0 -^ a} 

q o u^ ^_ t7i_ o -- V r- iq 

■i V to" (p in' to tvt C3 o c^ 

- — c^to r«-iOf~-CM«-- 



O — ^. ^. " 



0<p^ 5 

3 I?) CMC 



kA (s r? O O 



o en * o •- g o ui to g 
<ji csi •- a> to CD to tW (0 



n(o in OD cotoc- 



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§iiil mill iillli I iiiiii ifiiii mih I liiii 



;£sss^ 



= :CS 






Individual Returns/1975 • Returns Filed and Sources of Income 



29 



Table 1.7— Nontaxable Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income 

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



size of adjusted grou 
income or deficit 



Number of 
returns 



Adjusted 

gross 

Income 

less 

deficit 



Salaries and 
wages (gross) 



Number of 
returns 



Business and profession 



Net profit 



Number of 
returns 



Number of 
returns 



(21 



I I with adjusted gross Income, total 



: ider S1.000 , 
! )0 under S2,000 
! to under S3,000 
! under S4,000 
: under $5,000 , 



under 56,000 ... 
under S7,000 , . . 
under S8.000 . . . 
under S9.000 ... 
under SIO.OOO .. 

00 under S1 1.000 . 
00 under S12.000 . 
00 under S13.000 . 
00 under S14.000 
00 under $15,000 



: 00 under $20,000 . 

: 00 under 525.000 . . 

! 00 under 530.000 - . 

; 00 under $50,000 . . 

} 00 under 5100.000 



! 000 under $200,000 , 

I 000 under $500,000 . . 

i 000 under 51.000.000 , 

1 ^,000 or more 



« returns, total 

! der S5.000 

* D under 510.000 .... 
! 10 under 515.000 . 
; 10 under 530.000 ... 
: .10 under 550.000 , , , 
: 00 under $100,000 
i 000 under 5200.000 
S 000 or more 



20.096,514 

4.738.721 
5.354.213 
3.684.130 
1.858.017 
1.457.712 

1.296.037 
680.755 
305.261 
205.070 
127.430 

76,586 
54.966 
41.996 
38.992 
26.868 

93.206 
27.110 
10.321 
13.145 
4.934 

734 
204 



642,081 

458.852 
75.160 
38.237 
39.268 
13.209 
10.325 
4,198 
2.612 



55.556,497 

2.713.795 
7.989.737 
8.616108 
6.454.440 
6.545.240 

7.070.568 
4.383.027 
2.279.641 
1.740.558 
1.205.838 

799.580 
629.331 
522.795 
527.059 
387.765 

1.579.702 
596.956 
279.761 
496.124 
323.586 

97.787 
58.536 
29.074 
29.490 

-6,086,166 

-601.338 
-537.702 
—470.280 
—811.282 
-505.013 
-718.488 
—571.347 
-1.870.716 



17,238,063 

4.259.640 
4.828.877 
3.146.671 
1.363.916 
1.169.738 



.099.233 
581.837 
240.144 
166.876 
92.772 

57.311 
41.956 
31.167 
31.180 
19.704 

69.802 
17,004 
7,583 
8,559 
3,368 

531 
152 



199.667 

121.976 
29.399 
14.843 
17.592 
6.853 
4.971 
2.284 
1.749 



44,192,450 

2.648.932 
7.173.827 
7,353.483 
4.622.773 
4.963.887 

5.798.579 
3.637.208 
1.767.777 
1.330.796 
813.298 

542.928 
484.986 
365.685 
385.773 
272.633 

1.024.790 
343.124 
140.272 
282.212 
172.871 

41.628 
17.021 
5.496 
2.471 

1,348,212 

521,817 
214.702 
129.440 
156.656 
85.118 
97.620 
63.677 
79.182 



131.276 
180.062 
200.638 
183.904 
154.326 

130243 
94.220 
54,034 
31,869 
21,870 

15,017 
10,342 
7,530 
5,971 
6.242 

18.689 
5.271 
2.524 
2.605 
1.010 



35,260 

19.545 
4.736 
3.129 
3.607 
1.964 
1.247 
612 
420 



89.656 
227.630 
353.408 
446.504 
467.887 

478.329 
397.907 
282.029 
200.133 
128.742 

88.217 
93.103 
71.795 
53.119 
48.253 

227.952 
74.209 
54.207 
69.418 
38.863 

6.667 

3.934 

1.834 

775 



60.384 
28.717 
24.695 
37.605 
17.585 
23.566 
16.766 
24.170 



44.533 
48,278 
47,346 
48,899 
36.427 

32.068 
25.701 
14.453 
7.228 
7.445 

4.716 
4.029 
2.616 
2.890 
622 

3.583 

1.545 

1.246 

770 

456 

168 



213,968 

146.637 
29.914 
14.884 
12.538 
4.525 
3.375 
1.285 



2,807,314 

955,334 

105.677 
118.746 
124.093 
99.483 
94.257 

89.417 
78.043 
41.151 
29.434 
19.585 

12.545 
16.620 

7.697 
18.321 

5.450 

27.322 
15.178 
12.670 
10.452 
17.497 

6.049 
3.628 



471.797 
241.963 
195.254 
237.020 
154.173 
182.618 
114.980 
254.175 



Size of adjusted gross 
income or deficit 



Net profit 



Number of 
returns 



Parlnerstilp net profit 
less loss 



Snisli Business Corporation 
net profH less loss 



Number of 
returns 



Number of 
returns 



Number of 
returns 



(12) 



■irmti total 

a 

IM 1 witii sdjusted gross income, total 

% ider S1.000 

t under $2,000 

* under 53,000 

i under 54,000 

$ under 55,000 



$ under 56.000 ... 
i under 57.000 ... 
S under 58.000 ... 
5 under 59.000 . . . 
S under 510.000 .. 

S 00 under 511.000 . 
S 00 under S12.000 . 
% 00 under 513.000 . 
S 00 under $14,000 
S 00 under 515.000 



i 00 under 520.000 , 
1 00 under 525,000 , , 
y 30 under 530.000 . . 
$, 00 under $50,000 . . 
1^00 under 5100.000 



S 000 under 5200.000 , , 
i 000 under 5500.000 . . 
$ 000 under $1,000,000 . 
$■ 0.000 or more 



tsti returns, totsi 

I' Kier $5,000 

$-0 under SIO.OOO .... 
S'OO under $15,000 ,,, 
$ 00 under $30,000 , 
$ 00 under $50,000 
$ 00 under $100,000 
J 300 under 5200.000 
Si 300 or more 



482.336 

470,744 

57,748 
75,462 
73,796 
62,819 
36,886 

29,266 
31,617 
22,144 
15,443 
10,624 

10,546 
5,484 
4,691 
4,460 
5,036 

13.827 
6,045 
3.037 
1.309 

494 



11,592 

8,475 
626 
976 
762 
238 
282 
142 



33.644 
78.274 
99.344 
143.511 
114.690 

66.537 
142.739 

90.011 
113.281 

68.226 

91.407 
51.973 
62.348 
55.675 
54.156 

172.014 
124.277 
74.414 



63,059 

21.195 
8,976 
2,675 
4,198 
4,593 
5,253 
5.143 

11.024 



313,591 

38.146 
46158 
44.183 
51.183 
36.815 

30.745 
13.103 
16.464 
8.418 
8.025 

2.092 
2.679 
2.301 
3.246 
1.439 

4.682 



190,597 

124,438 
26,632 
14,233 
16,284 
3,834 
3,533 
1.126 
517 



112.740 
145.487 
124.672 
197.826 
1 10.943 

117.217 
66.535 
67.308 
37.444 
31.430 

17.121 
18.485 
16.861 
16.809 
14.239 

51.248 
19.488 
20.691 
34.227 
18.257 

4.420 
2,983 



502,280 
282,117 
235,022 
380,168 
161,967 
234.061 
113.653 
148.508 



323,941 

26.427 
54.887 
47.988 
43.582 
22.997 

31.043 
18.789 
9.639 
6.661 
10.391 

6010 
4.139 
5.641 
6.184 
3.127 

8.510 
4.771 
3.829 
5.889 
2.816 

438 



96,162 

46153 
14.969 
11.435 
10.751 
4.549 
4.087 
2.339 
1.879 



-12,386 

2.345 

—13.114 

15.292 

54.516 

-28.210 

48.925 

21.781 

-25.120 

—10.214 

45.093 

38.707 

-13.459 

-9.708 

26.069 

1.782 

-28.426 
-25.996 
-18.208 
-11.985 
-51.280 

-19.167 
—8.738 



-1,976,621 

-152.416 
—192.218 
-192.796 
-210.613 
-160.951 
—230.965 
-237.572 
-599.091 



107,264 
81,784 



11.872 
4.713 
8.258 

5.334 
3.488 
6,037 



2.154 
2.490 
1.454 



1.034 
2.509 
1.098 



25,480 

8.288 
5.232 
2.981 
3.390 
1.833 
1.808 
1.027 



-1.693 

-1.211 

1.470 



-17.814 
-2.958 



4.462 
16.284 
1.783 

—912 

-1.272 

—458 

252 

-579,953 

-68.906 
-63.095 
-33.467 
-71.903 
-67.61 1 
-83.413 
-72.774 
-118.764 



f^ Dies al end of table 



30 



Individual Relurns/1 975 • Returns Filed and Sources of Income 



Table 1.7— Nontaxable Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are tn thousands of dollars] 



Stz« of sdjutted grou 
IncofTM or dafldl 



Sal«t of capltji ssMls 



Numb«r of 
rvtumi 



NumMr of 
rctumt 



Sal«s ol properTY otfitr 
IfMn capiul «u«ts 
n«l s^ln l«u lOM 



Numb«f of 
ratumt 



OlvlMnds In 
■djuftcd sroM Income 



Numl>er of 
rvtuma 



|1») 



(2') 



Rttimw wWt id]uat«d graM mcom*, total 

SI under S1.000 
$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 
$e,00O under $9,000 
$9,000 under $10,000 

$10,000 under $11,000 

$11,000 undef $12,000 

$12,000 undef $13,000 

$13,000 undef $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 undef $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 Of rnofe 

Ovflcit retumt. toul 

SO under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

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



734,125 

51.535 
101.450 
110.278 
113.764 

74.306 

57.742 
42,303 
42.317 
25.255 
19.113 

13.736 
12.900 
9.059 
9.933 
4.834 

23.974 
10.436 
4.189 
5.225 
1.973 



18.056 
10327 
11,064 
4.606 
4.209 
1.736 
1.340 



48.729 
105.826 
112,793 
116,000 

78,394 

79,358 
53,110 
64,884 
34,972 
50,750 

26,810 
31,356 
19,472 
26,889 

11,738 

91,109 
47,595 
22,160 
54,246 
48,633 

10.518 
4.057 
2.207 
1.625 

607,458 

127.962 
97.664 
48.525 
85.223 
32.380 
48.834 
35.904 

130.966 



230.040 
207411 



24,788 
37,604 
28,306 
27,252 

13,306 
11.134 
3.465 
6,786 
5,792 

3,399 
3,134 
1,927 



9,604 
3,303 
834 
2,775 
1.366 



202 



22,221 

15,604 

1.085 

1.487 

2.401 

484 

676 

300 

184 



140,142 

13.373 
11.344 
23105 
18.840 
18.920 

9.826 
9.352 
3,317 
4,280 
4.845 

2.346 
2.129 
1.430 



2.611 
1.314 



20,095 

9.874 

631 

1.801 

3.746 

1.683 

624 

411 

1.325 



230,571 

16.527 
21,106 
25,979 
35,436 
22,205 

20,006 
17,505 
12,800 
11,652 
7,515 

7,601 
6,091 
4,247 
3,375 
2,995 

6,160 
3,906 
1.850 
2.012 
1.329 

181 



79.147 

39.945 
12.626 
8.719 
9.151 
3.426 
3.173 
1,215 
892 



-7.519 
-7.094 
-9.139 
10.984 
-11.916 

-2.628 

-14.300 

-11.798 

5.215 

10.632 

-9.429 
7.626 
2.141 

-2,199 
1.198 

2,667 

—1,711 

-5,166 

9,727 

4,630 

3,366 
1,771 
3,373 



-274.806 

—80,657 
—46,409 
-11,905 
-30,911 
—45,524 
-26,272 
-13521 
-19,607 



1,072,670 

122.127 
192.693 
218.025 
189.424 
103.421 

76.855 
34.306 
27,124 
20.916 
17,853 

9,969 
7,749 
5,524 
4,930 
2,690 

15,507 
7,523 
3,379 
8,589 
3,008 

629 



61.074 

33,114 
7,363 
5.414 
5.804 
3.470 
2,602 
1.877 
1.430 





Interest received 


^~~ 


Pensions a 


Id annuities 
ross Income 


Rem 1: 


Size of adiueted gross 




Net Income 


Net k>sa -[ 




Number Of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retuma 


Amouni 




(25) 


(26) 


127) 


|2«) 


1291 


(301 


131) 


(321 


Grind total 


6.163.371 


4.714,016 


982.681 


2J20,345 


763.899 


975,396 


412,388 


U 




5.006,176 

927,297 

1.411,890 

1.203,411 

766,201 

528,428 


4,293,633 

197,841 
459.081 
737.301 
884.275 
621,727 


962,277 

51,720 
109,502 
169,518 
240,958 
180,679 


2,166,853 

81,661 
164,446 
244.690 
421.358 
454,499 


698 507 


859 354 


346 736 


I 


SI under $1 000 


57.712 
124.832 
135.573 
123.863 

92.265 


31,989 
121,691 
155,249 
145,531 
117,002 


40,196 
32,306 

66,672 
60,730 
36,077 




$1,000 under $2,000 
$2000 under $3 000 
$3000 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 $9000 
$9,000 under $10,000 


374,709 
199,460 
118,945 
76,871 
56,336 


359.357 
195,640 
151,778 
95,523 
97,546 


112.599 
33,413 
24,377 
8,839 
11,769 


359.271 
160,131 
107.938 
33.625 
40.088 


66.215 
27.385 
17.357 
10.914 
8.609 


92,038 
30,560 
17,268 
25,928 
16,073 


22,140 
24,837 
10,480 
6,206 
6,073 




$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 


34,163 
29,442 
25,164 
26,870 
16,236 


30,445 
33,651 
31,369 
26,188 
13,155 


= 


7.493 
3.660 

6,436 


30.110 
21.401 

37.621 


3,663 
2.847 
3,085 
1,720 
1,554 


6,591 
2,375 
8,513 
6.196 
1,439 


7,321 
4.267 

J 5.200 




$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 


63,867 
21,045 

9,052 
11,710 

4,156 


128,171 
42,726 
37,831 
46,752 
49,864 


= 


1,037 
195 


7.163 
1.308 


11,141 
4.853 
2,015 
L 1,524 
1,092 


37.195 
5.610 
7.289 
10.007 
14.894 


10.476 
3.742 
2,200 
4,268 
1.033 




$100,000 under $200,000 
$200,000 under $500,000 

$500,000 under $1,000,000 

$1 000 000 or more 


673 
196 
43 
11 

157.195 


23,031 
17,623 
9,551 
3,184 

420,383 


54 
18 

4 
4 

20.604 


624 
778 
45 
96 

62.492 


202 

] f^ 
85,392 


2.801 
1.651 
1,463 

118,042 


125 
58 
14 

•5.652 


9 


Deficit returns, total 


$0 under $5,000 
$5,000 under $10000 
$10,000 under $15,000 
$15,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100000 under $200,000 
$200,000 Of mote 


164,265 
30,160 
20,298 
21,110 
8,385 
7,452 
3,254 
2,271 


143,779 
35.881 
42.915 
31.870 
31,783 
39.268 
33,379 
61,508 


16.530 
2.017 

J 1.465 

195 
175 
95 
127 


50.589 
3.898 
4.135 

366 

1.258 

835 

1.411 


38,657 

7,085 

r 7,357 

L 7,187 

2,061 

1,599 

847 

599 


40,888 
11,510 
9,961 
14,049 
8,827 
9,123 
10,549 
11,335 


40.285 
11,087 
5,501 
4.055 
1,545 
1,750 
850 
579 


11 

i 

i 


Footnoles at end of table 


























■ 






1 





Individual Returns/1975 • Returns Filed 


and Sources of Income 




31 


Table 1.7— Nontaxable Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 


« 


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








size of adjuttsd grou 


Royalty net 
Income leaa loss 


Estate or trust 
net Income 
less loss 


State Income 
tax refunda 


All other sources 
net Income 
less lose 




Income or dedcll 
















Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retuma 


Amount 




1 Rnnd total 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 




8«,204 
76,446 


107,650 
77,949 


103,049 
93,152 


135,152 
158,960 


479,562 
459,971 


97,230 
85,212 


578,935 
517,638 


-1,323,779 
3M,8S5 






Hinder Sl.OOO 


7.382 


4,860 


13.759 


7.555 


15,184 


2.569 


41.633 


21.023 




boa under S? 000 


15.215 


5.191 


20.290 


15,010 


23,598 
50.464 
59.247 


2 791 


86.325 


46.725 


ioD undBf S3000 


10.213 


2i525 


12.814 


20 994 


8>00 
6.464 


100 140 


63 636 




too under $4,000 . 


10!752 


6^079 


12!521 


34!512 


64!l62 


43!676 




MO under $5,000 


6.520 


2.612 


9,018 


21,017 


50,257 


7.823 


53.428 


64.742 




KO under $6,000 


6 190 


20 569 


J 6,511 




r 67.688 
L 58.198 


9.200 


63.323 
27.253 


39.511 




loo under $7,000 


2.453 


6.089 


9.514 


13^022 


18!636 




100 under $a.000 


4.694 








27 533 


5 434 


14.919 
25.349 


25.735 
34.223 




«00 under $9,000 


2.657 


L 7.707 


20.427 


20:936 


2:741 




00 under $10,000 , 


3,199 


7.972 


r -^ 




L 18.984 


3.665 


11.081 


19.260 




000 under $11 000 










13.672 


2.777 


3.501 
4.016 


— 1 339 




000 under $12,000 


~] 




r 1.920 


4.781 


10!l08 


2!451 


l!901 




000 under $13,000 


2.735 


8.538 






4.114 
10.788 


1.163 


3.439 
1.166 


—7.013 




000 under $1 4,000 






= 3 1.866 




2!l41 
1.000 


172 




000 under $15,000 


J 2.413 




2.739 


4^072 


956 


345 




000 under $20,000 


218 


'- 1.640 


-1.870 


14.791 


3.679 


9.109 


27.052 




000 under $25,000 

000 under $30,000 


J 1.647 


5.457 


2.520 


9.669 


r 5.932 
L 1.032 


1.843 
542 


3.095 
1.036 


-992 
-2615 




000 under $50,000 


233 


3.295 


1.624 


3.055 


2.428 


2.803 


2,027 


-9.379 




300 under $100,000 


406 


376 


738 


4.320 


584 


1.224 
686 


1.360 
200 


3.637 




1,000 under $200,000 


137 


830 


140 


3.266 


194 


3.930 




1,000 under S500.000 


43 


693 


47 


853 


56 


406 


88 


674 




1.000 under $1,000,000 


7 


12 


] 




[ I 


94 


23 


1 068 




30.000 or more 


5 


-346 


3.116 


254 


9 


'247 




retumi, Iota! 


9,758 


29,801 


9,897 


-23,808 

-9.569 


19,691 

10.506 


12.018 
2,164 


61,297 
27.236 


-1.71»,634 

^2.211 




nder $5,000 


2.727 


4.547 


5.238 




30 under $10,000 


2.484 


2.786 


J 2.528 




r 3.521 
L 888 


2,108 


11.505 
4.514 
0486 


—59165 




300 under $15,000 


1.274 


178 


—3.524 


658 


-22! 148 
-168.412 
—92.424 




300 under $30,000 


1 259 


5.753 


319 


646 


1 779 


1 257 




300 under $50,000 


'627 


2^993 


580 


-1,888 


l!023 


l!272 


2!e60 




000 under $100,000 


718 


6.664 


566 


-3,803 


1,005 


1,312 


3.215 


-162.536 




1,000 under $200,000 


379 


3.640 


348 


-2,335 


545 


1,373 


1.765 


-174.702 




1,000 or more 


290 


3.240 


318 


-3.335 


422 


1,874 


1.716 


-997.036 




Size of adjusted gross 
Income or deficit 


Total ad uatments 


Total deductions 




Itemized deductions 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retuma 


Amount 




Qrind total 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 




734,211 
690.417 


1,637,528 
1,471,295 


20,096,514 
20,096.514 


38,799,946 
38,799,946 


18,544.266 
18,544,266 


30,893.643 
30,893,643 


1,552,248 
1,552,248 


7,906,306 
7,906,306 




i« wltti adjusted gross Income, total 




nder $1,000 


59.962 


185.567 


4.738.721 


7.610.209 


4.718.677 


7.559.642 


20.044 


50.567 




30 under $2,000 


61.376 


136.304 


5.354.213 


8.636.721 


5.317.253 


8.538.257 


36.960 


96,464 




30 under $6,000 


77.618 


120.224 


3.684.130 


6.234.360 


3.606.486 


5.978.721 


77.644 


255,639 




30 under $4,000 


90.254 


216.169 


1.858.017 


3.516.201 


1.685.430 


2.974.512 


172.587 


543.689 




30 under $5,000 


68.299 


155.141 


1.457.712 


2.849.968 


1.280.011 


2.268.329 


177.701 


581.639 




30 under $6,000 


83.795 


146,882 


1.296.037 


2.737.872 


1.067.623 


1.936.834 


228.214 


801.038 




30 under $7,000 


57.116 


114.652 


680.755 


1.674.473 


453.718 


827.838 


227.037 


846.635 




30 under S8.000 


41.992 


99,289 


305.261 


946.475 


172.208 


320.633 


133.053 


625.842 




» under $9,000 


28,597 


68,341 


205.070 


760.470 


92.659 


172.801 


112.411 


587.670 




30 under $10,000 


14,682 


37,073 


127.430 


651.938 


36.514 


68.964 


90.916 


582.974 




DOO under $11,000 


11,752 


27,112 


76.586 


357.341 


25.844 


49,024 


50,742 


308.316 




300 under $12,000 


14,502 


31,919 


54.966 


310.826 


15.942 


30,099 


39,024 


280.727 




300 under $13,000 


10,426 


14,741 


41.996 


216.360 


13,109 


26,192 


28,887 


192.168 




KB under $14,000 


6,259 


14,491 


38.992 


194,072 


12,693 


27.294 


26,299 


166.778 




100 under $15,000 


5,559 


10,421 


26.666 


165,383 


11,399 


26,555 


15,469 


138.627 




m under $20,000 


22,391 


46,093 


93.206 


699.044 


25.121 


63,717 


68,085 


635.328 




KIO under $25,000 


5,689 


17,629 


27.110 


302.415 


5.490 


14,272 


21,620 


268,143 




100 under $30,000 


3,439 


6,196 


10.321 


136.672 


1.894 


4,915 


8.427 


133,758 




00 under $50,000 


3,237 


10,075 


13.145 


326.926 


1.459 


3,793 


11.686 


323,133 




100 under $100,000 


1,306 


8,505 


4.984 


241.707 


532 


1.244 


4,474 


240,500 




■,000 under $200,000 


135 


627 


734 


97.462 






712 


97,425 




lOOO under $500,000 


23 


1,393 


204 


65.006 


~ 




201 


65.002 






3 


20 


44 


33.650 


4 


7 


44 


33.850 




O.OOO or more 


3 


209 


12 


28.195 


J 




11 


28.192 




returns, total 


43,794 


166,233 


- 












ider $5,000 


34,917 


120.953 
















3,323 


13.747 












lOO under $15,000 


684 


3.013 












loo undei $30,000 


3,017 


11.766 




nol applicab 


e 






i 00 under $50,000 


527 


1.056 












i 00 under $100,000 


766 


4.851 












f 


. 000 under $200,000 


373 
187 


5.124 
5.703 












^ 000 or more 










1 ores al end of table 





















32 Individual Returns/1975 • Returns Filed 


and Sources of Income 










Table 1.7— Nontaxable Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 




[All figures are estimales based on samples— money amounts are in thousands of dollars] 




Size or adjusted grou 


Exemptions 


returns 


TBiat)le Income 


Income tai 




Income or deficit 


Number 


Amount 


witti no 
taiable 
Income 


Number of 
retuma 


Amount 


Number of 


Amount 






(49) 


(50) 


151) 


(52) 


(53) 


164) 


(55) 




Grand totat 


47.135,744 


35.346.280 


16,369,753 


4.368,642 


5,079,319 


4,36a,64< 
4,3e«,642 


Ift 




Returns witti adjusted groas Incoma, total 


45.399.696 


34.044.601 


15,727,672 


4,368,642 


5,079,319 


l» 




$1 under S1.000 


6,273,522 


4,704,842 


4,730,525 


J 34.500 










$1,000 under 52.000 


7,720,195 


5,789,801 


5,327,909 


4,068 


34,500 






$2,000 under 53,000 


6.800.468 


5.099,747 


2,809,205 


874.925 


113,097 


674,925 


1 




$3,000 under $4,000 


5 724 281 


4 290 574 


1 334 368 


523649 


144.149 


523649 


2 




$4,000 under 55,000 


5.181.634 


3,865.159 


715,927 


741,785 


48l!03g 


741>e5 


6 




$5,000 under 56,000 


5.093.855 


3,820.391 


347,757 


946.260 


928.681 


948.280 


13 




$6,000 under $7,000 


3.211.463 


2,408,596 


175,667 


505.088 


537.500 


505,088 


7 




$7,000 under 58,000 


1.642.563 


1,231,922 


97,879 


207.382 


264.404 


207,362 


3 




$8,000 under 59,000 


1.173.361 


880,021 


61,209 


143.861 


210.935 


143.861 


3 




$9,000 under 510,000 


674.732 


506,049 


43,674 


83.756 


169.718 


83,756 






$10,000 under $11,000 


427.985 


320,989 


19,737 


56.849 


158.727 


56,649 


; 




$11,000 under $12,000 


294.054 


220,541 


13,193 


41.773 


146.136 


41,773 


; 




512,000 under 513,000 


222.335 


166,751 


8,454 


33.542 


151.996 


33,542 


; 




513,000 under 514,000 


185.060 


138,780 


5,204 


33.788 


207.369 


33,788 


; 




514,000 under 515,000 


128.842 


96,632 


4,497 


22.371 


145.815 


22,371 


'' 




515,000 under 520,000 


399.957 


299,965 


17,023 


76.183 


661.094 


76,183 


11 






118.160 
49.096 


86,620 
36,822 


6.091 
3 041 


21.019 
7 280 


258.343 
1 25 076 


21,019 
7280 






$25 000 under 530 000 




530,000 under 550,000 


54^077 


40!558 


3>62 


9:383 


zam 


9!363 


c 




550,000 under 5100,000 


20.242 


15,182 


1.932 


3.052 


120.932 


3.052 






5100,000 under $200,000 


2.879 


2,159 


427 


307 


18.761 


307 






$200,000 under $500,000 


749 


562 


146 


56 


3.971 


58 






$500,000 under $1,000,000 


143 


107 


37 


7 


1.5% 


7 






51,000,000 or more 


43 


32 


8 


4 


2.009 


4 






Detldt retuma, total 


1,73«.04a 


1.301.479 


642,081 


-, 


' 


6 






50 under 55,000 


1.129.472 


646,586 


458.852 














55,000 under 510,000 


243.471 


182.601 


75.180 














510,000 under 515.000 


119.998 


89.999 


36.237 














515.000 under 530,000 


132.988 


99.741 


39.268 




nol applicable 




6 






530,000 under 550,000 


47.452 


35.582 


13.209 














550,000 under 5100,000 


37.395 


28.024 


10.325 














5100,000 under $200,000 


14.822 


11,110 


4.196 














5200,000 or more 


10.450 


7,834 


2.812 






'- ^ 








Size of adjusted gross 


Tout la> credlu 


Self^emploirment tax 


Total tai liability 




Income or deficit 


Numtwr of 
returns 


•mount 


Number of 
retuma 


Amount 


Number st 
retuma 


Amount 






156) 


(57) 


(58) 


(59) 


(60) 


(61) 




Grand total 


4.366,848 


655,560 


1,787,021 


483,632 


1,455,683 


41 




Retuma witli adjuated gross Income, total 


4.368.842 


655,556 


1,721,106 


468,490 


1.391,555 


m 




51 under 51,000 
51,000 under 52,000 




] 34.500 


579 


r 130.062 
L 259.275 


9.734 
27,553 


103.726 
210.538 










52000 under 53,000 


674.925 


15,938 


281,859 


43,182 


228.182 






$3,000 under $4,000 


523.649 


20,523 


264,094 


55,708 


168.654 






$4,000 under $5,000 


741.765 


69.490 


188.659 


50.543 


106.441 






$5,000 under $6,000 


946.280 


134.495 


170.247 


51.292 


144.418 






$6,000 under $7,000 


505.088 


77.754 


133.665 


49,603 


126.218 






57,000 under 58,000 


207.382 


38.746 


71.966 


30197 


71,496 






58,000 under 59,000 


143.861 


32.464 


48.843 


24421 


51,313 






59,000 under 510,000 


83.756 


26.302 


38.293 


19,497 


38,490 






510,000 under $11,000 


56.849 


25,221 


27,085 


17,110 


27,592 








41.773 


24,094 


14,780 


11,269 


15,833 






$12,000 under $13,000 


33.542 


25,736 


14,018 


10.289 


15,322 






$13,000 under $14,000 


33.768 


35.459 


12,561 


9.891 


12,797 






$14,000 under $15,000 


22.371 


25.473 


12,166 


9.210 


12,574 






515 000 under 520,000 


76183 


119,875 


30.740 


26.915 


32,699 






$20000 under $25,000 


21.019 


50,576 


10.225 


10.241 


11,297 






$25,000 under $30,000 


7.280 


26,489 


6.301 


5.841 


6,720 






$30,000 under $50,000 


9.383 


56,172 


4,471 


4,430 


4.937 






$50,000 under $100,000 


3.052 


38,496 


1,415 


1,402 


1,983 






$100,000 under 5200,000 


307 


7,656 


123 


110 


229 






5200,000 under 5500,000 


58 


1,958 


46 


39 


69 






$500,000 under 51,000.000 




7 
4 

6 


925 
1.135 

2 


10 

4 

(6.913 

34.878 


9 

4 

15,142 


20 
7 

84,126 


t 




$1000.000 or more 




Deficit returns, toul 




so under 55,000 






6,577 


32,057 


1 




$5,000 under $10,000 


_ 


_ 


10.950 


2,313 


8.906 








_ 


_ 


6.535 


1,791 


8.389 


; 




515,000 under 530,000 


_ 


_ 


7,305 


2 032 


8.172 


< 




530 000 under 550,000 


_ 


_ 


3725 


1,059 


3136 






550,000 under 5100,000 




_ 


1,384 


656 


1,987 






5100,000 under $200,000 


] 




r 704 
L 432 


408 


927 






$200,000 or more 


2 


306 


554 






NOTE Detail may nol add to total tiecause of rounding 























Individual Returns/1975 • Returns Filed and Sources of Income 33 

fable 1.8— Returns with and without Presidential Campaign Fund Checkoff: Response Boxes Checked by Marital Status and Size of 

Adjusted Gross Income 

[All figures are estimates based on samples] 



Si2fl Of adjuatcd grou Income 



With one or more boxes 
checked 



Number of 
returns 



Number of 
boxes 
checked 



Nonjolnt returns 



Numt»r of 
returns 
with no 
boxes 
checked 



Numtier of 
returns 

with one 
"Yes" box 

checked 



Number of 
returns 
with one 
"No" box 
checked 



Totll . 



JZ.OOO 

) under $4,000 . , , 
I under S6.000 . . . 
) under $6,000 . . , 
I under $10,000 ,. 
K) under $12,000 . 

K) under $14,000 . 

under $16,000 . 

under $18,000 , 

under $20,000 , 

under $25,000 . 

under $30,000 , 



under $50,000 

under $100,000 , , 
00 under $200,000 . 
00 under $500,000 . . 
00 under $1,000,000 
.000 0' more 



ims. summary: 

$5,000 

M under $10,000 . . 
X)0 under $15,000 - 
MO under $20,000 , 
JOO or more 



82,229,332 

10.790.057 
9.566.350 
9.260.693 
6,013.742 
7.201.925 
6.403.129 

5.676.914 
5.162,464 
4,347,084 
3.507,623 
5,598,117 
2.744.255 

2.747.616 

761.406 

152.349 

29.193 

3,269 

1.124 



24.901.653 
19.952.914 
14.963.680 
10.353.534 
12.057.351 



25,175,209 

2.379.050 
2.512.676 
2.546.344 
2.252.079 
2,296.599 
2.056,257 

1,966,367 
1,733,906 
1.529.376 
1.272.157 
2.107.565 
1.072.202 

1.117.283 

272.763 

50,063 

9,049 

917 

332 



6,109,211 
5,677.739 
4.915,200 
3.642.665 
4.630.194 



38,777,981 

2.620.273 
2.901.335 
3.276.340 
3.142.909 
3,426.740 
3.240.165 

3.294.431 
3.005.204 
2.764.419 
2.354.386 
3.950.635 
2.031.703 

2.133.692 

520.716 

95,468 

17,081 

1,699 



7.049.671 
6.317.926 
8.059.013 
6.599.592 
8.751,769 



9,678,543 

2,646.703 
1.952.963 
1.561.354 
1.057.229 
764.176 
579.070 

358.771 
252.134 
149.342 
102.416 
118.777 
42.973 

58.520 
24.626 
5.390 
1.536 
259 
104 



5.404.343 

2.580.092 

1.074.641 

366.892 

252.385 



10,885,781 

2.113.531 
2.094,621 
1,763,213 
1.302.482 
1.106.248 
608.523 

574.473 
403.195 
233.664 
145.671 
190.852 
67.724 

58.859 
17.659 
3.634 



5.067.572 

3.292.523 

1.611,224 

554,522 

339.940 



17.524,923 

4.556.201 
3.444.290 
2.950.543 
2.195.947 
1.558.765 
1.041.485 

682.405 
410.291 
244.069 
135.263 
150.264 
62.789 

65.676 
21.129 
4.329 
1.246 

156 
73 



9.500.201 

5.205.545 

1.961.242 

552.271 

305.664 



Size of adlusted gross Income 



Number of 
returns 
with no 
boxes 
checked 



Number of 
returns 

with one 
"Yes" box 

ctiecked 



Number of 
returns 
with one 
"No" box 
checked 



Number of 

returns 

with two 

"Yes" boxes 

ctwcked 



Numtwr of 
returns 
with two 

"No" twxes 
ctMcked 



Number of 
returns 
with one 
"Yes" end 
one "No" 

box 
checked 



Total . 



i$2.00O 

under $4,000 . . 

under $6,000 . . . 

under $8,000 . . . 

under $10,000 ,. 
3 under si 2.000 . 

3 under $14,000 . 

D under $16,000 . 
3 under $18,000 

1 under $20,000 , 

D under $25,000 . 

3 under $30,000 . 



3 under S50.000 

) under $100,000 . 
■30 under $200,000 
■30 under $500,000 
■30 under $1,000,000 
000 or more 



ims. summary: 

ir $5,000 

K) under $10,000 .. 
00 under $15,000 . 
"" under $20,000 
WO or more 



587.821 
663.828 
667.764 
931.493 
913.083 
967.995 

964.809 
990.650 
864.674 
694.212 
1.159.020 
592.369 

626.040 

230.642 

48.314 

9.193 

1.062 

320 



1,649,037 
2,314,952 
2,476,861 
2,045,479 
2.667.180 



19,101 
24,027 
33,652 
45,228 
30,650 
44,038 

34,600 
30,613 
33,620 
19,015 
35,557 
25,614 

20,273 

3,550 

728 

120 



54,859 
97,999 



65,481 
85,650 



473,4«l 

20,996 
59,624 
37,117 
56,477 
49,183 
46,271 

46,801 
25,829 
27,568 
16,011 
43,397 
25,194 

16,039 

2,561 

307 



94,472 
128,927 
107,176 
55,324 
87,581 



13,602,782 

241,223 
386,457 
729,996 
890,830 
1,130,141 
1,163,906 

1,326.064 
1,271.296 
1.235.043 
1.082.229 
1.843.070 
959.501 

1.016.609 

247.955 

45.385 

6.032 

782 

261 



940.460 
2.440.167 
3.143.813 
2.956.727 
4.121.595 



18,223,668 

597,284 
934.767 
1.317.571 
1.520.517 
1.620.119 
1.692.051 

1.837.761 
1.769.652 
1.532,035 
1.267.564 
2.019.094 
948.708 

664.058 

229.265 

43.926 

8.100 

665 

291 



2.144.589 
3.845.669 
4.428.360 
3.690.703 
4.114.347 



(12) 



285,652 

5,195 
5,773 
19,283 
13,539 
29,560 
19.788 

29.230 
28.604 
26.629 
25.242 
38,066 
19,363 

21,542 

3,399 

336 

79 



26.320 
47.030 
63.356 
66.135 
82,809 



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



34 Individual Returns/1975 • Returns Filed and Sources of Income 

Table 1.9— Form 1040A Returns: Sources ot Income and Income Tax After Credits by Marital Status 

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


i 




AH return* 


Joint returns of 
husbands and whrss 


Soparat* rstum* of | 


tjx Itwnt 


Numbw of 


Amount 


Number ol 
returns 




Number of 
returns 


Amouni J 




(1) 


(2) 


|3| 


(4) 


(5) 


10 1 




27.701.606 
27.701.606 
27.629.922 
516.212 
6.496.893 

(■) 
27.701.606 
18.364.344 
18.364.344 

482,823 

18.364.344 
1.266,450 

16,579.515 
2,176,713 

27,104.122 
1.439,811 
25.892,197 


158.349.684 

157.446.718 

74.807 

825.779 

(•) 

47.464.656 

85.155.294 

15.535.876 

9.276 

1.013,837 

129,077 

14.383.686 

486,694 

20,346,047 

231,244 

6,712,892 


7.116.238 
7.116.238 
7.099.537 
162.250 
1.839.423 

CI 
7,116.238 
5.823.056 
5.823.056 

160.080 

5.823.056 

636.247 

5.201.939 

1.238.766 

6.925.683 

775.291 

6.257.194 


68.395.267 

68.081.209 

23.254 

289.342 

CI 

14.531.953 

37.838.412 

6.776.760 

4,766 

560.170 

49.674 

6.162.140 

281.018 

8.221.691 

146.630 

2.502.756 


893.066 
893.066 
893.066 

CI 

83.768 

CI 

893.066 
607.639 
607.639 

CI 

607.639 
544.471 

873.112 
151.596 
722.594 


1 




4,0 37 




4.0 W 


Dividends m adjusted gross incoirw 
Interest recerved 

Other income 

Total deductions 

Taxable income 

Income tax before credits 


: 

8 

2,1 

4* 

I 

31 
11 


Personal exemptions credit 


Income lax after credits 

Earned income credit, retundable portion 


Tax due at time oJ filing 

Total ovenMymenl 




Retumt ot 
heada of hoiiHhoMt 


Returns of 
surviving spouses 


Rttuma ol ■ 
skigla persons | 


tax Items 


Number ol 
retuma 


Amount 


Number of 
rstums 


Amount 


""rSSjJa"' 


Amowil 




(7) 


HI 


(9) 


110) 


(11) 


(12) 


Number of returns . . 

Adjusted gross income 

Salanes and wages (gross) 


2.051,600 

2.061.800 

2.049.202 

22,633 

267,174 

CI 
2,051.800 
1.559.379 
1.559.379 

49.578 

1.559.379 
508.609 

1.232.534 
680.024 

1,980.417 

70.351 

1.962.459 


12,695.327 

12.655.252 

2.368 

37,678 

CI 

3.377,171 

6,278,502 

1,102,396 

603 

101.089 
64.205 
936.499 

153.780 

1.534.653 
11.192 
769.729 


34.736 
34.736 
34.736 

C) 
C) 

C) 

34.736 
CI 
CI 

CI 
C) 
C) 
24.644 

30.090 

32.687 


130.471 
129.020 
CI 
C) 

C) 
66.267 

n 
n 

C) 
CI 
CI 
4.377 

9.190 

11.862 


17.605.766 
17.605.766 
17.553.381 
323.938 
4,300.381 

C) 
17,605,766 
10,362,678 
10,362,678 

262,438 

10.362.678 

115.447 

9,597.724 

233.279 

17.294.820 

442.573 

16.917.263 


73.0 
72.4 

41 

3 
6.9 

10.1 
3.3 






Tola) deductions 

Taxable income 

Income lax before credits 

Credil loi contnbutions 10 candidates for public office 

Personal exemptions credit 

Earned income ciedil used 10 oHsel income lax before credits 

Income tax alter credits 

Earned income credit, refundable portion 

Tax withheld 

Tax due at time ol tiling 





(•) Eslimaie IS nol shown separately because ol the small number ol sample returns on which it was based However, the data are included m the appropriate totals 
NOTE Detail may not add lo total because o( rounding 



Individual Returns/1975 • Returns Filed and Sources of Income 
Table 1.10— Form 1040A Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income 

[All (igures are estimates based on samples— money amounts are in thousands ot dollars] 



35 



Slz« of adjuited grou lrtcom« 



Numlwr ot 
rstums 



Adjusted 
grou 
Income 



Selarles and 
wages (gross) 



NumlMr ot 
returns 



Domestic and foreign dividends received 



Dividends 
twfore eiclusion 



NumtMr of 
returns 



Dividend eiciuslon 



NumlMr of 
returns 



Dividends In adjusted 
gross Income 



NumtMr ot 
retume 



Ilun* 



total 



justed gross Income . 

fer $1,000 

I under $2,000 

I under $3,000 

I under $4,000 



under $5,000 
under $6,000 
under $7,000 . 

DO under $6,000 . 

30 under $9,000 

$10,000 . 
m under $11,000 . 
MO under $12,000 
BO under $13,000 
no under $14,000 - 

too under $15,000 . 

VOO under $20,000 . 
7 )00 under $25,000 , 
. , MO under $30,000 
XJO Of more 

it e returns, total . . . 



diusted gross income 

ndef SI, 000 

H) under $2,000 

K) under $3,000 

X) under $4,000 



)0 under $5,000 , . . 

10 under $6,000 . . . 

10 under $7,000 . . . 

I » under $6,000 . . , 

^ 10 under $9,000 . . . 

^1 X) under $10,000 ,. 
1 XK) under $11,000 
; )00 under $12,000 
: XIO under $13,000 
■ H)0 under $14,000 . 

: X)0 under $15,000 
: XW under $20,000 . 
! )00 under $25,000 . 
: XX) under $30,000 . 
! X)0 or more 



Jo lonuxatile returns . 

HI irns. summary' 

1 ir S5,00O 

i M under $10,000 . 
i KX) under $15,000 .. 
S XW or more 



3.399.485 
3.634.7B3 
3.097.412 
2.339.881 

2.173.486 
2.281.789 
1.841.598 
1.589.217 
1.395.356 

1.109.362 
975.333 
600.336 
694.717 
593.427 

476.225 

1,020.690 

231.459 

39.476 

7.574 

16.S79.515 



931.589 
1.737.862 

1.658.473 
1.784.496 
1.650.855 
1,529.791 
1.352.006 

1.101.862 
972.500 
799.239 
692.790 
592.628 

476.225 

1,020.690 

231459 

39.476 

7.574 

11.122,091 



14.645.047 
8.217.322 
3.540.036 
1.299.199 



1.938.773 
5.404.080 
7.668.909 



9.805.429 
12.464.879 
11.946.044 
11.893.072 
11.855.606 

10.532.290 
10.230.073 
9.196.347 
8.678,880 
8.002,107 

6,900.779 
17.352.837 
5.034.773 
1.049.530 
245.990 

136.607,908 



2.558.867 
6.060.875 

7.492.417 
9.758.663 
10.724.159 
11.447.010 
11.491.048 

10.459.509 
10.200.769 
9.184.163 
8.655.259 
7.991.260 

6.900.779 
17.352.837 
5.034.773 
1,049.530 
245.990 

21.741,775 



32.966.478 
58.691.890 
43.008.186 
23.683.130 



3.356.952 
3.624.382 
3.088.937 
2.331.137 

2.173.' 

2.281.789 

1.841.598 

1.587.818 

1.395.356 

1.109.362 
975.333 
800.336 
694.717 
593,427 

476,225 

1,020,690 

231.327 

39.476 

7.574 

16.575,935 



931.589 
1.735.813 

1.658.473 
1.784.496 
1.650.855 
1.528.392 
1.352.006 

1.101.862 
972.500 
799.239 
692.790 
592.628 

476.225 

1.020,690 

231,327 

39.476 

7.574 

11.053.987 



14.574.894 
8.215.923 
3.540.038 
1.299.067 



1.891.654 
5.310557 
7.557.272 
8.062.802 

9.748.653 
12,416,450 
11,911,097 
11,845,042 
11,804,671 

10,491.657 
10.185.481 
9.163.449 
8.645.845 
7.973.302 

6.873.530 
17.277.160 
5.007.714 
1.043.772 
236.610 

135.994,960 



2.540,166 
6,006,565 

7,455,021 
9,711,039 
10,689,555 
11,399,804 
11,440,667 

10,419,216 
10.156,177 
9.151.265 
8.622.224 
7.962,455 

6.873.530 
17.277.160 
5.007,714 
1.043.772 
236.610 

21,451,755 



32.570.937 
58,468.918 
42.841.607 
23.565.256 



69,518 
98,477 
74,119 
49,106 

42,045 
44,105 
54.043 
41.605 
43.120 

42.648 
44.006 
37.366 
40.501 
26.192 

27.700 
93.857 
25.484 



34496 
38.451 
49.945 
41.605 
43.120 

41.249 
44.006 
37.366 
40.501 
26.192 

27.700 
93.857 
25.484 



333.265 
225.521 
175.765 
127.137 



6.963 
9.264 
14.911 
7.145 

11.930 
4.0S9 
8.501 
5.245 
6.539 

5.484 
4.449 
3.655 
6.048 
2.588 

2.970 
10.207 
8915 



6743 

6.225 
4.024 
8.479 
5.245 
6539 

4.864 
4.449 
3.655 
6.046 
2.588 

2.970 
10.207 
8.915 



52.214 
29.858 
19.709 
21.330 



29.471 
33.804 
33.219 
33.902 
33.490 

26.469 
31.950 
27.651 
33.374 
17.740 

24.377 
76.714 
21.030 



26.022 
29.706 
29.121 
33.902 
33.490 

25.070 
31.950 
27.651 
33.374 
17.740 

24.377 
76.714 
21.030 



254.586 
160.884 
135.092 
104.757 



3.190 
5.276 
3.858 
2.669 

2.359 
1.962 
2.433 
2.918 
2.571 

1.907 
2.068 
2.157 
2.990 
1.177 

2.010 
5.842 
2.148 



2.411 
2,918 
2.571 

1.628 
2.068 
2,157 
2.990 
1.177 

2.010 
5.842 
2,148 



17,350 
11,792 
10,403 
8,758 



44.428 
55.884 
53.081 
25,727 

30.344 
18.497 
34494 
26164 
31.766 

27.331 
28.161 
24.193 
24.469 
16.879 

11.346 
44.381 
14.241 



34.494 
26164 



24.193 
24.469 
16.879 

11.346 
44.381 
14.241 



209464 
138.252 
105.048 
63.446 



11.053 
4476 

9.572 
2.127 
6.068 
2.326 
3.967 

3.576 
2.380 
1.498 
3.057 
1.410 

960 
4.365 
6767 



6.068 
2.326 
3.967 

3.237 
2.380 
1.498 
3.057 
1.410 



4.365 
6.767 



34.864 
18.065 
9.306 
12.572 



F lotes at end of table. 



36 



Individual Returns/1975 • Returns Filed and Sources of Income 



Table 1.10 — Form 1040A Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

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



Stzt of adluitMl grou li>com« 



Intsrflat r»c«lv«d 



ToUl deductions 



Numbor of 
r«lumi 



Total fli«mptlo<is 



TaxabI* IrKOm* 



(12) 



113) 



All rotuma. total 

No adiusteO gross income 
$1 under $1,000 
51,000 under S2,000 
$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 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 or more 

Taxable reluma, total 

No 3d|usted 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 undei $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 or more 

Total nontaxable returns , 

All relums, summary 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 or more 

Footnoles at end ot table 



506.851 
713.529 
641.702 



396.767 
442.466 
387.305 
392.724 
345.937 

281.032 



226.84S 
217.300 

189.446 
491.525 
129.243 

26.195 
5.344 

4.645.404 



176.389 
459.857 

352.198 
414.292 
378.011 
367.529 
343.886 

281.032 
296.638 
269.668 
226.849 
217.300 

189.446 
491.525 
129.243 

26.195 
5.344 

1.851.489 



2.795.201 

1.849.464 

1.199.901 

652.307 



41.345 
89.534 
100.584 
82.010 

47.205 
46.171 
28.878 
45.078 
46.967 

36.522 
42.212 
30.612 
29.978 
27.395 

25.967 
71.312 
20.292 
4.650 
9.048 

562,861 



17.653 
49.525 

33.002 
45.470 
28.535 
44.254 
46.414 

36.522 

42.212 
30.612 
29.978 
27.395 

25.987 
71.312 
20.292 
4.650 
9.046 

262.918 



360.679 
203.617 
156.183 
105,302 



3,399.465 
3,634,783 
3,097,412 
2,339,881 

2.173,486 
2,281,789 
1,841.598 
1.589.217 
1,395.356 

1,109.362 
975.333 
800.336 
694.717 
593.427 

476.225 

1.020.690 

231.459 

39.476 

7.574 



931.589 
1.737.862 

1.658.473 
1.784.496 
1.650.855 
1.529.791 
1.352.006 

1.101.862 
972.500 
799.239 
692.790 
592.628 

476.225 

1.020.690 

231.459 

39.476 

7.574 



14.645.047 
8.217.322 
3.540.038 
1.299.199 



5.414.289 
5.775.554 
4.974.482 
3,781,313 

3,530.466 
3,746,355 
3,048.212 
2.665.047 
2.378.087 

1.903.862 
1.729.781 
1.486.099 
1.377.964 
1.271.843 

1.096.756 

2.567.356 

594.540 

101.172 

19,455 

29.345.777 



1.429.457 
2.739.291 

2.645.156 
2.856.770 
2.698.821 
2.553.711 
2.296.952 

1.889.632 
1.724.398 
1.486.015 
1.374.185 
1.270.108 

1.096.756 

2.567.356 

594.540 

101,172 

19.455 

18.118.881 



23.476.104 
13,741.564 
6.964.444 
3.282.525 



4.052,015 
4.713.286 
4.337.476 
3.711,095 

3,824,299 
4,267,343 
3.563,023 
3,318,118 
3,158.941 

2.531.008 
2.378.450 
2.074.095 
1.846.182 
1.629.386 

1.383.880 

3.057. 
726.292 
107.974 
22.454 

90.651.827 



936.236 

1.800.71 

1.956.669 
2.267.55 
2.561.969 
2.894.562 
2.812.206 

2.466.003 
2.350,941 
2.062.827 
1.823,857 
1,619,798 

1,383.880 

3.057.869 

726.292 

107.974 

22.454 

19.851,359 



20.638.171 
16.838.433 



3.039.01 1 
3.534.965 
3.253.107 
2.783.321 

2.866.224 
3.200,507 
2.672.267 
2.486.589 
2.369.206 

1.898.256 
1.783.838 
1.555.571 
1.384.637 
1.222.040 

1.037.910 

2.293.402 

544.719 

80.981 

16.841 

23,136473 



702.177 
1,350.539 

1.467.502 
1.700.663 
1.921.492 
2.170.922 
2.109.155 

1.849.502 
1.763.206 
1.547,120 
1,367,893 
1.214,849 

1.037.910 

2.293.402 

544.719 

80.981 

16.841 

14.868.519 



15.478.628 
12.628.825 
6.963.995 
2.935.942 



1.570.428 
1.912.624 

1.967.420 
2.176596 
1.798.439 
1.571.676 
1,369,209 

1,109,362 
975,195 
800,336 
694,717 
593,427 

476,225 

1,020,690 

231,459 

39,476 

7,574 

16,579,515 



931,569 
1.737.862 

1.656.473 
1.784.496 
1.650.855 
1.529.791 
1.352.006 

1.101.862 
972.500 
799.239 
692.790 
592.628 

476.225 

1. 020.690 

231.459 

39,476 

7.574 

1.764.829 



5.479.963 
8.045.282 
3.539.900 
1,299,199 



502.001 
2,021,865 

3,600,544 
5,627,104 
6.260,641 
6,762,176 
7,118.712 

6.730.152 
6716.520 
6.152.677 
5.916.279 
5.506.224 

4.766.113 
12.492.078 

3.895.514 
867.376 
209.694 

•4.123,263 



427.233 
1,971.045 

3.379.760 
5.199,229 
6.103,846 
6,722.377 
7,084,942 

6,720,375 
6.713.165 
6.151.028 
5.91318 
5.506.304 

4.766.113 
12.492.078 

3.895.514 
867.378 
209.694 

1,032,031 



6132.032 
32.496.785 
29.059.813 
17464.664 



(I») 



Individual Returns/1975 • Returns Filed and Sources of Income 
Table 1.10— Form 1040A Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

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



37 



SJze of idlutted grots Income 



Crwjit for contributions to 
csniildstes for public office 



Number of 
returns 



Personal eiemptlon credit 



Number of 
relume 



Earned Income credit used to 
offset Income tax before credits 



Number of 
returns 



Income tax after credlte 



Number of 
returns 



Total tax llaUUty 



Number of 
returns 



iretunts, total 



adjusted gross income . 

1 under SI, 000 

1,000 under $2,000 

!,000 under $3,000 

i,000 under $4,000 



1,000 under $5,000 

3,000 under $6,000 

j.OOO under S7,000 

',000 under Sa.OOO 

tOOO under $9,000 



1,000 under $10,000 

OOOO under $11,000 ,,.. 
1.000 under $12,000 ,,,, 
2,000 under $13,000 ,,,, 
3,000 under $14,000 ,,.. 

I 4,000 under $15,000 .,.. 
I 5.000 under $20,000 , , , . 
I O.OOO under $25,000 . . . . 
I 5,000 under $30,000 -... 
0.000 or more 

lUe returns, total 

) adiusted gross income . 

under $1,000 

,000 under $2,000 

,000 under $3,000 

,000 under $4,000 

,000 under $5,000 

,000 under $6,000 

I ,000 under $7,000 

' ,000 under $8,000 

,000 under S9,000 

,000 under $10,000 

O.OOO under $11,000 ,,,. 
1,000 under $12,000 .,, 
2,000 under $13,000 .,,, 
3,000 under $14,000 ,,. 

■1,000 under $15,000 ... 
5.000 under $20,000 .... 
0.000 under $25,000 . , . . 
5,000 under $30,000 . . . . 
0.000 or more 

ii nontsxsbte ratunis ... 

elurns. summary 

idor 55.000 

,000 under $10,000 

0,000 under $15,000 .... 
5,000 or more 



olnotes at end ol table 



(27) 



20.915 
42.92B 

44.227 
40.932 
42.926 
21,579 
25,919 

40,285 
26,097 
29,243 
27,427 
23.769 

21.539 
58.589 



16.817 
40.879 

38.729 
38,056 
38,830 
21,579 
25,919 

40,285 
25.799 
28.243 
27.427 
23.769 

21.539 
58.589 



108.070 
171.643 
127.075 
76.035 



1.622 
440 



2,850 
3,180 
2,062 



1.570.428 
1.912.624 

1.967.420 
2,176,596 
1,798,439 
1,571,676 
1,389,209 

1,109,362 
975.195 
800.336 
694.717 
593.427 

476.225 

1.020.690 

231.459 

39.476 

7.574 



931.589 
1,737,862 

1,658,473 
1,784,496 
1,650,855 
1,529,791 
1.352.006 

1.101.862 
972,500 
799.239 
692.790 
592.628 

476,225 

1,020,690 

231.459 

39.476 

7.574 

1,784,829 



5,479,963 
8,045,282 
3,539,900 
1,299,199 



38,946 
59,664 

75.101 
98.734 
91.877 
91.268 
88.227 

74,774 
70,674 
61,659 
55,026 
48,657 

41,269 
91.629 
21.762 
3.239 
654 

917,704 



28.025 
53.467 

57.589 
66.702 
75.977 
86.004 
83.440 

73.380 
70.201 
61.422 
54.570 
48.374 

41.269 
91.629 
21.762 
3.239 
654 

96,132 



277,296 
117,284 



30,744 

140,137 
325,900 
371,960 
397,709 



989 

14.321 
46.131 
48.047 
19.590 



70.613 
293.035 
386,278 



16155 
41,496 
19,206 



170,881 
1,095,569 



15,310 
113.767 



931.589 
1.737.862 

1.658.473 
1.784.496 
1.650.655 
1.529.791 
1.352006 

1.101.662 
972.500 
799,239 
692,790 
592,628 

476,225 

1,020,690 

231,459 

39,476 

7,574 

16,579.515 



931,589 
1.737.862 

1.658.473 
1,784.496 
1.650.855 
1,529.791 
1,352,006 

1,101,862 
972,500 
799.239 
692.790 
592.628 

476.225 

1.020.690 

231.459 

39.476 

7.570 



4,327,924 
7,419.010 
3.533.382 
1.299,199 



32.141 
237.042 

472,844 

774,792 

914.249 

1.055.68' 

1.170.413 

1.144.367 
1.166.327 
1.077.591 
1.058.407 
992.315 

666.516 
2.365.696 
602.481 
199,304 
53,520 

14.383.686 



32141 
237.042 

472.844 

774.792 

914,249 

1.055.681 

1.170.413 

1.144.367 
1.166.327 
1.077,591 
1.058,407 
992.315 

966.516 
2.365.696 
802.481 
199.304 
53,520 



742.027 
5.059.502 
5.161.156 
3.421,001 



931.589 
1.737.862 

1.658.473 
1.784.496 
1.650.855 
1.529.791 
1,352.006 

1,101,862 
972,500 
799,239 
692,790 
592,628 

476,225 

1,020,690 

231.459 

39.476 

7.574 



931.589 
1.737.862 

1,658.473 
1.784.496 
1.650.655 
1.529.791 
1.352.006 

1.101.662 
972500 
799.239 
692.790 
592.628 

476.225 

1.020.690 

231,459 

39,476 

7,574 



4,327.924 
7.419.010 
3.533,382 
1.299.199 



32.141 
237.042 

472.844 

774.792 

914.249 

1.055.681 

1.170.413 

1.144.367 
1.166.327 
1.077,591 
1.058.407 
992.315 

866.516 
2.365.696 
802.481 
199.304 
53.520 

14,383,68« 



32141 
237.042 

472.844 

774.792 

914.249 

1.055.681 

1.170.413 

1.144.367 
1.166.327 
1.077.591 
1.058.407 
992.315 

866.516 
2.365.696 
802.481 
199.304 
53.520 



742027 
5.059.502 
5.161.156 
3.421.001 






58 Individual Returns/1975 • Returns Filed and Sources of Income y 
Table 1.10— Form 1040A Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 1 

[All figures are eslimales based on samples— money amounts are in thousands ol dollars] 


Slz« ot id|u«t«d grou lnco(n« 


Tout taxpaymentti 


Income Ui arltntwKI 


Earned Income credit 
refundable portion 


Tax due at 
Ume of filing 




Numtm of 
return* 


Amount 


Numtxr ol 


Amount 


Number of 
returru 


Amount 


Number of 
retuma 


Amount 


Number of 
returns 


Amount 




(301 


(31) 


132) 


(33) 


(M) 


(35) 


(36) 


137) 


(38) 


(39) 


AH rvtuiTW. total 


27,115,577 

3,230,662 
3,514,737 
2,991,147 
2,267,699 

2,119,162 
2,243,352 
1,634,154 
1,585,702 
1,391,258 

1,105,914 
971,510 
799,537 
691,692 
593,427 

476,225 

1,020,690 

231,459 

39,476 

7,574 

16.478.490 

] 907,136 
1,719,467 

1,633,919 
1,768,754 
1,648,057 
1,527,832 
1,349,957 

1,098,414 
968,677 
798,440 
689,765 
592,628 

476,225 

1,020,690 

231,459 

39,476 

7,574 

10,637,087 

14,123,607 
8,160,380 
3,532,391 
1,299,199 


20,378,640 

132,456 
430,488 
663,612 
787,467 

1,019,091 
1,410,735 
1,454,601 
1,524,894 
1,5»<,098 

1.446,643 
1,424,205 
1,302,148 
1,246,969 
1,172,638 

1,026,428 

2,656,158 

836,430 

197,072 

50,487 

18.804.802 

248,202 
653,819 

869,815 
1,224,166 
1,380,422 
1,497,968 
1,575,008 

1,444,522 
1,422,967 
1,301,556 
1,246,253 
1,171,529 

1,026,428 

2,658,158 

836,430 

197,072 
50,487 

1.573,837 

3,033,134 
7,430,971 
6,172,387 
3,742.146 


27,104,122 

3,230,662 
3,514,737 
2,989,098 
2,267,899 

2,119,162 
2,239,254 
1 ,833,875 
1,585,702 
1,391,258 

1,101,816 
971,510 
798,736 
691,692 
593,427 

476,226 

1,020,690 

231,327 

39,476 

7,574 

16.469.084 

907,136 
1,719,487 

1,633,919 
1,764,656 
1,647,778 
1,527,832 
1,349,957 

1,094,316 
968,677 
797,641 
689,765 
592,628 

476,225 

1,020,690 

231,327 

39,476 

7,574 

tO.635.038 

14,121,558 
8151,905 
3,531,592 
1,299,067 


20,346,047 

132,217 
429,593 
662,383 
786,143 

1,019,091 
1,406,513 
1,454,434 
1,524,726 
1,591,243 

1,442,801 
1,422,379 
1,300,868 
1,246,969 
1,171,968 

1,026,036 

2,651,453 

831,587 

196,243 

47,402 

18.774.555 

247,481 
653,175 

869,815 
1,221,944 
1,380,255 
1,497,800 
1,572,154 

1,440,681 
1,421,141 
1,300,276 
1,246,253 
1,170,859 

1,026,036 

2,651,453 

831,587 

1%,243 

47,402 

1,571.494 

3,029,426 
7,421,717 
6,168,220 
3,726,664 


2,176.713 

147,545 
256,476 
333,037 
331,043 

414,927 
458,306 
181 450 


488.694 

8,441 
39,169 
82,239 
114,929 

129,799 
97,682 
22,296 
2,139 


1.439.811 

J 29,648 
54,361 

66,090 
65,755 
81,293 
94,502 
76,973 

96,703 
107,691 

93,014 
117,202 

94,811 

70,205 
231,628 
90,682 
23.193 
5.860 

l.439.ait 

] 29.648 
54.361 

66.090 
65.755 
81.293 
94.502 
76,973 

96,703 
107,691 

93,014 
117.202 

94311 

70.20S 

231.828 
90,662 
23,193 
5,860 

170,099 

435,226 

r 482,923 

L 351,563 


23U44 

803 
3,492 

6,678 
11,453 
9,930 
8,565 
10,401 

13,014 
17,179 
14,086 
21,565 
14,800 

11,121 
41,831 
29,532 
10319 
4,476 

231.345 

603 
3,492 

8,676 
11,453 
9,930 
8,565 

10,401 

13,014 
17179 
14,086 
21,565 
14,800 

11,121 
41,831 
29,532 
10,319 
4,4',, 

12,973 
53,363 
78,751 
66,158 


25.881.646 

3,243,525 
r 3,537,466 
L 3,004,294 

2,253,209 

2,071,497 
2,193,985 
1,758,256 
1,494,715 
1,312,728 

1,010,610 
867,642 
706,523 
577,515 
498,616 

405,222 

787,720 

140,126 

] 17,997 

15.122,677 

901,941 
1,683,222 

1,566,776 
1,696,692 
1,567,513 
1,435,289 
1,271,427 

1,003,110 
864,809 
705,426 
575,588 
497,817 

405,222 

767,720 

140,126 

] 17,997 

10.758.96« 

14,109,991 

7,770,294 

3,055,518 

945,843 


1.71 

14 « 
466 

71 

e6( 

nl 

57 I 
47 1 

43 r 

31 1 
27 
231 
21 

191 

17 
33 

8' 

21 
42 

40 1 

46 1 

47 ■ 
45 ' 

41 

31 ' 
27 I 
23 1 

» 

19 

17 
33 
6 

2,061 1 
2.671 k 

■4 


No adjusted gross income 

$1 und«f $1 OOO 


$1 000 undef $2000 


J2 000 undef $3 000 . . 






$5000 undef $6000 


$6 000 undef $7 000 


$7,000 undet $8,000 


[ 


53,929 




not apf^llcable 
not appl^able 


$10 000 undef $1 1 000 


$11 000 undef $12 000 




$13 000 undef $14 000 




$15 000 undef $20 000 


$20,000 undef $25,000 
$30,000 Of mofe 


No adjusted gfoss income 

$1 under Sl.OOO 

$1,000 undef $2,000 

$2,000 undef 53.000 

$3,000 undef $4,000 


$5000 undef $6000 




$7000 undef $8000 


$8 000 undef $9000 


$9,000 undef $10 000 


$10 000 undef $11 000 




$12,000 undef $13,000 

$13,000 undef $14,000 

$14 000 undef $15 000 






$25000 undef $30000 


$30,000 or mOfB 


5.176713 


486.694 

374,577 
112,117 

applicable 


All returns, summa/y 
Under $5,000 
$5,000 under 510,000 
$10,000 under $15,000 
$15,000 Of more 


1,483,028 

693,685 

J no 


'Includes income la* withheld, excess social secunty taxes 
NOTE Detail may not add to total twcause ol rounding 


withheld, and 1975 


astimated tax paym 


ents 
















1 



Individual Returns/1975 • Returns Filed and Sources of Income 39 

fable 1.11— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size of 

Income Under Alternative Concepts 

[All figures are estimates based on samples— money amounts are in thousands ot dollars) 



Tax itatus and tizt of Income 
und«r altamatlva concspta 



Number of 
ratuma 



Amount of 

Income 

leaa 

loaa 



Tax preterancea' 



Number of 
retuma 



Inveatment Intereat 
per Income concept' 



Number of 
retuma 



Adjuated 

groaa 

Income 

leaa 

deflcn 



Pari t— All Retuma 
Size of adjusted gross income 



Total 



S200.000 

00 under S500.000 . 
It 00 ufKjer SI.OOO.OIX) 
two or more 



Spze of expanded income* 



I Total 

iSZOO.OOO 

ler $500,000 
) under $1,000,000 
Lotto or more 



Size ot adjusted gross income plus tax preferences 



! Total 

$200,000 

DO under $500,000 
H 30 under $1,000,000 
{I 000 01 more 

Size or adjusted gross income less investment interest 

Total 

B200,000 , 

)0 under $500,000 

M under $1,000,000 

000 or more 



Part II— Taxable Retuma 

Size of adjusted gross income 



Total 

|S200,000 . 

) under $500,000 . 

I under $t.00O.00O 
000 or more 



Size of expanded income' 



Total 

'$200,000 

00 under $500,000 
30 under $1,000,000 
000 Of more 



Size ot adjusted gross income plus tax preferences 



Total 

! 5200,000 
30 under $500,000 
30 under $1,000,000 
OOO or more 



Size ot adjusted gross income less investment interest 



ln^ 5200,000 
aCiO under $500,000 
«» under $1,000,000 
i1,1 000 or more 



Pari III— Nontaxable Retuma 
Size of adjusted gross income 



^000 

■ der $500,000 
.f^Jer $1,000,000 

Of more 



Size ol expanded income' 



jnoer $500,000 
nder $1,000,000 
yi more 



Size of adjusted gross income plus tax protorences 



if^ .200,000 

?i under $500,000 

=* under $1,000,000 

I' XX) Of more 

Size ol adjusted gross income Jess investment inleresi 



m 



- jffder $500,000 
-' under $1,000,000 
"30 Of more 



82.195.726 
29.193 



82.229.332 

82.188.409 
34.565 
4.533 
t.B25 



82.229.332 

82.185.919 
36.581 
4.892 
1.940 



82.229.332 

82.197.967 
27.332 
2. 
1.044 



61.490.737 

61.457.391 
28.989 
3.245 
1.112 



61.450.024 
34.394 
4.502 



61.490.737 

61.447.687 

36.289 

4.838 

1.923 



61.459.498 
27.233 
2.%5 



20.738.335 
204 



20.738.385 
171 



20.738.232 
292 



20.738.595 

20.738.469 
99 
24 



I"' iles at end of table 



947,784,871 

935,102,374 
8,149,944 
2,187,947 
2.344.606 



959.872.495 

943.008.052 
9.776.816 
3.038.263 
4.049,362 



965,342,572 

947,412,455 
10.356.819 
3.277.411 
4.295.887 



942.577.103 

930.794.668 
7.621.31 
1.991.895 
2.169.229 



898.314.539 

885.749.143 
8.091.406 
2.158.873 
2.315.115 



909.059.208 

892,274.479 
9.728.275 
3.018.332 
4.038.122 



913.973.096 

896.200.727 
10.272.101 
3.241.332 
4.258.936 



893.631.760 

881.896.793 
7.592.863 
1.976.799 
2.165.305 



49.470.332 

49.353.232 
56.536 
29.074 
29.490 



50,813.288 

50,733,573 
48,544 
19,931 
11,240 



51.369.475 

51.211.727 
84.718 
36.079 
36.951 



48.945.344 

46.897.875 
28.449 
15.096 
3.924 



15.056.213 

15,024.473 
27.465 
3.160 
1.095 



15.056.213 

15.017.127 
32.885 
4.405 
1.796 



15.056.213 

15.014.666 
34.673 
4.763 
1.911 



15.056.213 

15,026.685 
25.652 
2.861 
1015 



12.977.663 

12.946.167 
27.297 
3.116 
1.083 



12.938.772 
32.729 
4.374 



12.936,463 
34,597 
4.709 



12.977,663 

12.948.246 
25.568 
2.837 
1.012 



2.078.550 
2.078.306 



2.078.355 
156 



2078.203 
276 



2.078.550 
2.078.439 



17.557.701 

14.911.732 

1.242.538 

538.842 

864,589 



17,557,700 

13,840.402 

1.573.005 

784.423 

1.359.870 



17.557.700 

13.751.248 

1.603.866 

806.998 

1.395.588 



17.557.701 

15.052.829 

1.159.064 

518,350 

827.458 



15.658.557 

13019.771 

1.238.286 

537.025 

863.475 



15.656.557 

11.977.134 

1.553.425 

778.980 

1.349.018 



15.658.556 

11.892.870 

1.560.537 

800.523 

1.384.626 



15.658.557 

13.158.035 

1.156.851 

517.238 

826.433 



191.961 
4.252 
1.818 
1.113 



1.899.144 

1.863.268 
19.579 
5.444 
10.853 



1.899.144 

1.858.378 
23.329 
6.475 
10.962 



1.894.794 
2.213 



13.233.270 

13.210.246 

19.915 

2.294 

815 



13.438.646 

13.411.369 
22.907 
3.059 
1.311 



13.438.646 

13.408.879 
24.923 
3.418 
1.426 



13.233.270 

13.212.487 

18.054 

1,994 

735 



12.680.794 

12.658.008 

19.726 

2.254 

804 



12.862.693 

12.855.553 
22.796 
3.036 
1.306 



12.862.693 

12.853.216 
24.691 
3.372 
1.414 



12.660.115 
17.972 



555.663 
232 



552.476 
552.372 



5.207.768 

4.672.893 
305.131 
110.271 
119.473 



5.470.076 

5.004.196 
278.464 
92.744 
94.672 



5.470.076 

4.826.493 
351.187 
132.970 
159.426 



5.207.766 

4.869.227 
217.984 
59.650 
60.707 



4.682.779 

4.204.976 
280.979 
99.031 
97.791 



4.464.825 
268.254 
86.952 
93.858 



4.913.868 

4.333.035 
323.267 
120.616 
136.770 



4.356.091 
210.243 



524.986 

467.915 
24.152 
11.240 
21.661 



539.371 
10.210 
5.792 



556.187 

493.456 
27.920 
12.153 
22.656 



511.135 
7.741 



947.784,871 

935.102.374 
8.149.944 
2.187.947 
2.344.606 



947.784.671 

934.171.846 
8.462.278 
2.346.563 
2.784.164 



947.784,871 

933.661.207 
8.752.953 
2.470.413 
2.900.298 



947.764.870 

935.663,894 
7.839.295 
2.051.745 
2.229.936 



896.314.539 

885,749.143 
8.091.408 
2.158.873 
2.315.115 



698.314.539 

684.762.170 
8.443.103 
2.326.304 
2.782.962 



898.314.539 

884.307.857 
8.691.564 
2.440.809 
2.874.309 



898.314.540 

886.254.864 
7.803.106 
2.030.675 
2.225.875 



49.470.332 

49,353.232 
58,536 
29,074 
29,490 



49.470.332 

49.409.676 

39.175 

20.279 

1.202 



49.470.331 

49.353.350 
61.386 
29.604 
25.989 



49.470.332 

49.409.01 1 
36.189 
21.071 
4.061 



40 



Individual Returns/1975 • Returns Filed and Sources of Income 



Table 1.11— All Returns, Taxable Returns, and Nontaxable Returns: Number 


Of Returns, 


ncome. Deductions, and Credits, by Size o |< 


Income Under Alternative Concepts— Continued 






1 


[All figures are estimates based on sampl 


Bs— money amounts are in thousands of 


dollars] 






i 




Dedudlona aa raporled J 


Tax Btatut and aiza of Income 
under ailamatlve concapta 


ToUl 


Intaraat 


Taxaa 


Contributions ^ 


Numbar of 
ratuma 


Amount 


Number of 
ratuma 


Amount 


Numbw ol 
ratuma 


Amour 




(91 


(tO) 


|1t| 


(12) 


(13) 


(") 


115) 


Pari 1— All Ratuma 
















Stie of aoiusted gross income 
















Total 


223.181.779 


23.385.461 


38.885.282 


25.929.082 


44.141.288 


24.642.672 


15 


Under S200.000 
S200.000 jndor $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


220.277.604 

1.699,009 

551,990 

653,176 


23.359.576 

22.501 

2.512 

872 


38.203.136 
409.597 
134.566 
137.983 


25.896.081 
28.639 

3.250 
1.112 


43.251.089 
593.143 
157.112 
139.944 


24.610.404 
27.964 
3.187 
1.097 


14 


Size of expanded income' 
















Total 


223181.776 


23.385.461 


38.686.283 


25.929.082 


44.141.289 


24.642.672 


15 


Under $200,000 

$200,000 under $500,000 . . 


220.202.985 

1.718.239 

554.022 

706.532 


23.354.563 
26.121 
3.375 
1.402 


38.288.834 
377.376 
113.464 
105.609 


25.869.409 
33.464 
4.395 
1.794 


43.173.445 
624.375 
168.396 
175.073 


24.603.967 
32.636 
4.305 

1.764 


14 


$500,000 under $1,000,000 


$1,000,000 or more 


Size of adjusted gross income plus tax preferences 
















Total 


223.181.779 


23.385.461 


38.885.282 


25.929.082 


44,141,289 


24.642,672 


15 


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


219.914.655 

1.842.980 

624.076 

800.068 


23.352.073 
28.137 
3.734 
1.517 


38.089.504 
462.250 
157.233 
176.295 


25.886.926 
35.493 
4.756 
1.907 


43,139.923 
642.727 
177.618 
181.021 


24,601,583 
34.560 
4.653 
1.876 


,4. 


Size ol adjusted gross income less investment interest 
















ToUl 


223.181.778 


23.385.461 


38.885.282 


25.929.082 


44.141.288 


24.642.672 


IS 


Under $200,000 ; 


220.598.084 

1.549.727 

470.789 

563.178 


23.361.817 

20.640 

2,212 

792 


38.423.408 
310.216 
79.348 
72.311 


25.898.318 
26.781 
2.951 
1.032 


43.288.046 
572.303 
147.410 
133.529 


24.612.599 
26.161 
2.893 

1.019 


14. 


$200,000 under $500,000 


$500,000 under $1,000,000 


$1,000,000 or more 


Part It-Taxable Ratuma 
















Size of adjusted gross income 
















Total 


184.381.832 


22.175.066 


36.273.114 


24.434.031 


42.526.316 


23.323.486 


14 


Under $200,000 

$200,000 under $500,000 


181.604.708 

1.634.003 

518140 

624.981 


22.149.447 

22.309 

2.469 

861 


35.671.383 
371.370 
116.280 
114.081 


24.401.283 
28.441 
3.206 

t.tot 


41.648.132 
586.949 
154.225 
139.010 


23.291.462 
27.794 
3.146 
1.086 


13. 


$500,000 under $1,000,000 


$1,000,000 or more -. 


Size of expanded income' 
















Total 


184.381.831 


22.175.086 


36.273.115 


24.434.031 


42.528.315 


23.323.488 


14. 


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


181.478.194 

1.671.775 

529.836 

702.026 


22.144.333 
26.005 
3.350 
1.398 


35.707.969 
357.977 
102.432 

104.737 


24.394.518 
33.355 
4.368 
1.790 


41.568.690 
618.995 
166.062 
174.568 


23.284.934 
32.515 
4.279 
1.760 


13 


Size 01 adjusted gross income plus tax preterences 
















Total 


184.381.832 


22,175.086 


36.273.115 


24.434.031 


42.528.316 


23.323.486 


14, 


Under $200,000 

$200,000 under $500,000 


181.254.346 

1.768.614 

589.070 

769.802 


22.141.996 
27,900 
3.686 
1.504 


35.562.540 
421.387 
136.005 
151.183 


24.392.186 
35.243 
4.706 
1.894 


41,538,254 
635,445 

174,551 
160.066 


23.282.696 
34.319 
4.608 
1.863 


13.k 


$500,000 under $1,000,000 


1 


$1,000,000 or more 


f 


Size of adjusted gross income less investmeni interest 


Total 


184.381.831 


22.175.086 


36.273115 


24.434.031 


42.528.316 


23.323.488 


u. 


Under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$t.000.000 or more 


181.861.468 

1.513.078 

446.161 

561.124 


22.151.554 

20.553 

~\ 2.979 


35.839.871 
292.993 
140.251 


24.403.386 
26.688 
3.957 


41.661.836 
567.808 
278.672 


23.293.529 
26.073 

3.886 


13, 


Part lll-Nonlaxatite Ratuma 
















Size of adjusted gross income 
















Total 


38,799.948 


1.210.375 


2.612.169 


1.495.051 


1.812.973 


1.319.164 




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


38.672.897 
65.006 
33.850 
28.195 


1.210.129 
192 
43 

11 


2.531.753 
39.227 
18.286 
23.903 


1.494.798 
198 
44 

11 


1.602.956 

6.194 

2.887 

934 


1.316.942 
190 
41 
11 


, 


Size of expanded incomer 
















Total 


38.799.946 


1.210.375 


2.612.168 


1.495.051 


1.612.973 


1.319.184 


' 


Under $200,000 

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


38.724.791 
46.463 
24.186 
4,506 


1.210.230 

116 

25 

4 


2.580.865 

19.399 

11.032 

872 


1.494.891 

129 

27 

4 


1.604.755 

5.380 

2.333 

SOS 


1.319.033 

121 

26 

4 




Size of adjusted gross income plus lax preferences 
















Total 


38.799.946 


1.210.375 


2.612.168 


1.495.051 


1.612.973 


1.319.184 


( 


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


38.660.308 
74.366 
35.006 
30.266 


1.210.077 
237 
48 
13 


2.526.964 
40.863 
19.228 
25.113 


1.494.738 
250 
50 
13 


1.601.669 

7.283 

3.067 

964 


1.318.865 
241 
45 
13 


( 


Size 01 adjusted gross income less investmeni interest 
















Total 


38.799.948 


1.210.375 


2.612.166 


1.495.051 


1.612.972 


1.319.184 


i 


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


38.736.616 
36.649 
24.628 
2.055 


1.210.263 
87 

] 


2.583.537 
17.223 

11.408 


1.494.932 
93 

26 


1.606.210 
4,495 
2.267 


1.319.070 
88 

26 


1 


Footnotes at end of table 














! 



Individual Returns/1975 • Returns Filed and Sources of Income 



41 



Table 1.11— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size of 

Income Under Alternative Concepts— Continued 

[All figures are estimates based on samples— money amounts are m thousands of dollars] 



Tax status and size of Income 
under alternative concepts 


Deductions as reported— Continued 


Eiemptloni 
(Amount) 


Taxable 




Medical and 
dental expenses 


All othlr 




Number of 
returns 


Amount 


NumlMr of 
returns 


Amount 


NumtMr of 
returns 


Amount 


Part l-AII Hetumi 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


|22| 
















Size of adjusted gross income 


















19,483,273 

19,464,983 

15,913 

1,802 

575 


11.422.312 

11.396966 

21.595 

3.009 

742 


21,935.119 

21,906,675 
24,581 
2,855 
1,008 


12.418.387 

12.082.361 
194.650 
65.749 
75,627 


159.140.845 

159.050.944 
78.421 
8.619 
2.861 


65.852.602 

65.819.295 
28.974 
3.228 
1,105 


595.492,868 


r $200,000 ... 

000 jnder S500.000 

000 undet S1,000,000 

0,000 or more . . 


585.773.916 
6.388,985 
1.636,005 
1.693.962 


See o( expanded income^ 
















Total 


19,483,273 


11.422.310 


21,935.119 


12.418.388 


159.140.845 


65.852.602 


595,492,668 


|r$200000 


19.460,653 

19.158 

2.519 

943 


11.391.025 
26.271 
3.951 
1.063 


21,901,139 
28.543 
3.834 
1,603 


12.054.123 
210.536 
66.607 
87.122 


159.032.706 
91.702 
11.769 
4.668 


65.812.255 
34.135 
4.424 
1.788 


584,908,057 


MO under S500 000 . . 


6 703 494 






D,000 or more 


2,085,618 


















Total 


19.463.273 


11.422.311 


21.935.119 


12.418.386 


159.140.845 


65.852.602 


595,492.668 


■ $200 000 ... 


19.459.419 

20.132 

2.725 

997 


11.389.026 
27.839 
4.367 
1.079 


21.898.888 
30.346 
4176 
1.709 


12.033.495 
219.099 
72.720 
93.072 


159.025.739 
97.356 
12.774 
4.976 


65.809.989 
35.999 
4.736 
1.878 


584,677,729 










0,000 or more 


2.110.388 


Size ol adjusted gross income less investment interest 
















Total , 


19.483,273 


11.422,312 


21.935.119 


12.418.386 


159.140.845 


65.852.602 


595.492.867 


•$200000 


19.466,188 

14.927 

1.623 

535 


11,398,637 

20,350 

2,586 

737 


21.908.733 

22.862 

2.569 

935 


12.106.635 
182.695 
59.498 
69.358 


159.057,256 
73,145 
7,793 
2.651 


65.621.368 

27.233 

2.962 

1.039 


586.022.630 












1.667 420 


Part ll-Taxable Returns 




Size ol adjusted gross income 
















Total 


18.204,998 


9.268.035 


20.848.118 


11.568,037 


123.794.565 


61.483.760 


590.413.546 


ir$200.000 

000 under $500 000 .... 


18,186.631 

15.815 

1,783 

569 


9.243.226 

21.171 

2.897 

741 


20.819.903 

24.400 

2.818 

997 


11.254.427 
181.725 
57.613 
74.272 


123.705.365 
77.860 
8.512 
2.828 


61.450.522 
26.916 
3.221 
1,101 


560.702.171 
6365014 








1,691,952 


Size of expanded income' 




Total 


18.204.998 


9.268.034 


20.848.118 


11.566.037 


123.794.565 


61,483.760 


590413.546 




18.182.452 

19.105 

2.501 

940 


9.237.150 
25.951 
3.870 
1.063 


20,614.291 
28.416 
3.812 
1.599 


11.227.925 
194.725 
59.787 
85.600 


123.687.011 
91.206 
11.702 
4.646 


61,443,465 
34,090 
4,420 
1,785 






6 699 767 


000 under S1 000 000 


1 794 166 




2.083.621 


Size o( ad)usled gross income plus lax preferences 






18.204.998 


9.268.034 


20.848,118 


11,568,037 


123.794.566 


61.483.760 


590.413,546 




18.181.291 

20.013 

2.704 

990 


9.235.306 
27.397 
4.253 
1.078 


20,812,174 

30,113 

4.135 

1.696 


11,211,501 
201,021 
64.589 
90.926 


123.680,505 
96.492 
12.638 
4.931 


61.441.238 
35.919 
4,729 
1,874 




,000 under S500 000 ... 


6,848,917 






W.OOO or more 


2,108.379 


Size ol adjusted gross income less investment interest 
















Total 


18.204.998 


9.268.035 


20.648.118 


11.568.037 


123.794.566 


61.483,760 


590.413.547 




1 B.I 87.972 

14.885 

] 2.141 


9,244,747 
20,042 
3,246 


20.821.841 
22.795 
3.482 


11.273.821 
173.060 

121.156 


123.711.302 

72.882 

r 7,740 

L 2,642 


61,452,566 
27.199 
2.959 
1,036 




000 under 5500,000 


6.219 534 


000 under $1 000 000 


1 578 293 


0.000 or more 


1.665.424 


Part lll-Nonlaxable Returns 
















Size of adjusted gross income 
















Total 


1,278,275 


2.154,277 


1.087.001 


850,351 


35.346.280 


4.368.842 


5.079.321 


r $200,000 

■000 under S500 000 


1,278.152 
98 
19 
6 


2.153,740 
424 
112 

1 


1,086,772 
181 
37 
11 


827,935 
12,925 
8,136 
1,355 


35.345.579 
562 
107 
32 


4,368,773 
58 
7 

4 


5.071.745 
3 971 








2.009 


Size ol expanded income' 




Total 


1.278,275 


2.154.276 


1,087,001 


650.351 


35.346.281 


4.368.842 


5.079.322 




1.27B.201 
53 
18 
3 


2.153.875 

320 

81 

(') 


1,086.848 
127 
22 


826,198 
15.811 
6,820 
1,522 


35.345,694 
497 
67 
23 


4.368.790 
45 
4 
3 




000 under S500.000 


3.728 


000 under 51.000.000 


1.531 
1.997 


Size ol adjusted gross income plus tax preferences 
















Total 


1.276.275 


2.154.276 


1.087,001 


850,350 


35.346.281 


4.368.842 


5.079.320 


r $200,000 . . 


1.27B.128 

119 

21 

7 


2.153.720 

441 

114 

1 


1.086,714 
233 
41 
13 


821,994 
18,079 
8,131 
2,146 


35,345,234 
864 
137 
46 


4,368,751 
80 

7 
4 


5 071 476 






000 under SI ,000,000 


1.596 


0.000 or more 


2.009 


R Size ol adjusted gross income less investment interest 
















y Total 


1,278,275 


2.154.277 


1,087,001 


850,350 


35,346,280 


4,368,842 


5.079.321 




1,278,216 
42 

] 


2.153.890 
308 

79 


1.036.892 
87 

22 


833.014 
9.636 
7.70O 


35,345,954 
263 

r 53 

L 10 


4.368.802 
34 

3 
3 




■flOO under 5500,000 


3.467 


■000 under $1,000,000 


1522 











l*tnotes at end of table 



42 



Individual Returns/1975 • Returns Filed and Sources of Income 



Table 1.11— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size of 

Income Under Alternative Concepts — Continued 

[All figures are estimates based on samples— money amounts are in thousands of dollarsl 



Ttx BUlut and BlzA ol lncom« 
und«r altemitiv* concepts 



Income tax t)«tore credits 
(Including minimum lax) 



NumlMr of 
rstuma 



Number of 
returns 



Foreign tax credit 



NumlMr of 
retuma 



Total 

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



Total 

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



Part t— All Retuma 

Size ol ad|usled gross income 



Size of expanded income' 



Size of ad|usted gross income plus tax preferences 



Total 



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



Size ol adjusted gross income less mveslmenl interest 



Total 



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



Total 

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



Total 

Under $200000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



Pari II— Taxable Returns 

Size of adiusled gross income 



Size ol expanded income* 



Size ol adjusted gross income plus tax preferences 



Total 



Under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 01 more 



Size ol adjusted gross income less investment interest 



Total 



Under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 01 more 



Total 

Under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 0' more 



Total 

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



Pan III— Nonuxable Retuma 

Size ol adjusted gross income 



Size ot expanded income* 



Size ol adjusted gross income plus lax preferences 



Total 



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



Size ot adiusted gross income less investment inleresi 



Total 



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



(25) 



(26) 



(27) 



65.859.565 

65.826,170 
29,047 
3,252 
1,116 



65.859.585 

65.618.820 
U.439 
4.506 
1,820 



65,659.585 

65.616.444 
36.369 
4.845 
1.927 



65.659.585 

65,826,306 

27.267 

2.968 

1.044 



61.490,73? 

61.457,391 

28.989 

3,245 

1,112 



61,490,737 

61,450,024 
34,394 
4,502 
1.817 



61.490.737 

61.447.687 

36.269 

4.838 

1.923 



61,459,498 
27,233 
2,%5 



4,366.848 
4.368.779 



4,368,796 
45 



4,368,848 

4,368.757 
SO 
7 



4.368.808 
34 



132.596.143 

127,063.579 

3,404.549 

995.117 

1.132.898 



132.596.144 

126.630.085 
3.491.135 
1,074.705 
1.400,219 



132,596,143 

126,522,544 
3,552,363 
1,104,420 
1,416,816 



132,596.143 

127,187,493 

3,330.185 

964.362 

1.114.103 



131.740,582 

126,212,036 

3.402,591 

994,191 

1,131,764 



131,740,582 

125,778,443 
3,489,250 
1,073.802 
1.399.087 



131.740.581 

125.671.064 
3.550.341 
1.103.495 
1.415.681 



131.740.582 

126.335.773 

3.328.376 

963.461 

1.112.972 



651.543 

1.958 

925 



851,642 

1,885 

903 



655,562 

851.480 

2.022 

925 

1.135 



651.720 
1,809 



,132 



65.854,734 

65,621,427 
28,974 
3,228 
1,105 



65,654.734 

65,614,387 
34.135 
4.424 
1,788 



65.854.734 

65.812.120 
36,000 
4,736 
1,676 



65,923.500 
27.233 
2.962 



61.485.886 

61.452.648 
28,916 
3,221 
1,101 



61,486,686 

61,445,591 
34,090 
4,420 
1,785 



61,485,886 

61,443,363 
35,920 
4.729 
1.874 



61.485.886 

61,454,692 
27,199 
2,959 
1.036 



4.368.779 
58 



4,368,796 
45 



4.366.808 
34 
3 



8.069.845 

7.924.964 
61.164 
28.452 
35.245 



8.069.846 

7.907,822 
85,628 
33.157 
43.239 



8,069,645 

7,903,766 
87,460 
33,974 
44,645 



8.069.845 

7.929.459 
78.867 
27,616 
33,903 



7.214,284 

7,073,421 
79,226 
27,527 
34,110 



7,214,284 

7,056.160 
83.743 
32.254 
42.107 



7.214.285 

7.052.286 
85.439 
33.049 
43.511 



7.214.284 

7.077.738 
77.059 
26.715 
32.772 



855.561 

851.543 

1.958 

925 

1,135 



855.562 

851.642 

1.885 

903 

1.132 



855.562 

851.480 

2,022 

925 

1.135 



855,562 

851.720 

1.809 

901 

1,132 



233,510 

227,772 

4,641 

771 

326 



233,510 

227.167 

4.964 

918 

461 



226.802 
5,224 
1,003 



228,116 
4.370 



207.225 
4.613 



206.610 
4.944 



206.255 
5.196 



212.927 

207.558 

4.351 

719 

299 



20.547 
28 



20.583 
20.547 



(2«) 



381.965 

327.794 
21,242 
11,577 
21,372 



381.984 

325.805 
21.898 
12,368 
21,913 



361.983 

324.279 
22.580 
12.400 
22.724 



381.984 

328,993 
20.659 
11.862 
20,470 



306.226 

255.800 
19.519 
10,669 
20,240 



306.227 

253.730 
20.234 
11.481 
20.762 



306.226 

252.265 
20.856 
11.492 
21,593 



306,228 

256,913 
19,000 
10,976 
19,339 



75,757 
72,076 



71.994 
1.724 



72,080 

1,659 

886 



(*) Eslimale is nol shown separately t)ecause of the small number of sample returns on which it was based However, the data are included in the appropnate totals 

'The sum ol one-half excess nel long-term capital gains over short-term capital losses, dividend exclusion and, to the extent rejjoned, other tax preferences from Form 4625 

'Interest deducted (excluding home mortgage interest) limited to the amount of investment income 

'Adjusted gross income plus tax prelerences minus investment interest 

'Amount less than $500 

NOTE: Detail may not add to total because of rounding 



Section 2 



Deductions 
and Exemptions 



Contents 

introduction, 43 

Data affected by tax law changes, 44 

Deductions from adjusted gross iricome, 44 

Standard deduction, 44 

Itemized deductions, 45 
Exemptions, 45 

Text tables 

eAForm of deduction and size of adjusted 
gross income, 1 974 and 1 975, 44 

EB Exemptions by type, 1974 and 1975, 45 

0.0 Returns with political contributions credit, 
deduction, or presidential election cam- 
paign fund statement, by size of adjusted 
gross income, 45 

'harts 
BA Distribution of returns by form of deduction, 

1966-1975, 43 
IB Number of returns by number of exemptions 

for taxpayers and dependents, 46 



Chart 1A 



Returns 

filed, 

1966-1975 

by size 

of 

adjusted 

gross 

income 



V The number of 
returns filed 
reflects, In part, 
the changes in 
filing requirements 
for 1970, 1971, 
1972 and 1975. 



Basic tables 

2.1 Returns with itemized deductions: deduc- 
tions by type and by size of adjusted gross 
income, 47 

2.2 Returns with itemized deductions: sources 
of income by marital status, 49 

2.3 Returns with taxes paid deduction: taxes 
deducted by size of adjusted gross in- 
come, 50 

2.4 Returns with contributions: contributions 
deduction by size of adjusted gross in- 
come, 52 

2.5 Returns with medical and dental expenses 
deduction; medical and dental expenses 
deducted by size of adjusted gross in- 
come, 53 

2.6 Returns with total miscellaneous deduc- 
tions: total miscellaneous deductions by 
size of adjusted gross income, 55 

2.7 Returns with interest paid deduction: 
interest deducted by size of adjusted 
gross income, 57 

2.8 Returns with investment interest expens- 



es: investment interest by size of adjusted 
gross Income, 58 

2.9 All returns: exemptions by type, number of 
exemptions, sources of Income, by size of 
adjusted gross income, 59 

2.10 Exemptions by type and marital status, 64 

2.11 Returns filed by dependents with un- 
earned income: sources of income, de- 
ductions, and tax, by size of adjusted 
gross income, 64 



Introduction 

Data presented in this section cover deduc- 
tions from adjusted gross income. These 
deductions were used to arrive at taxable 
income and included the $750 for each person- 
al exemption. Adjustments to gross income to 
anive at adjusted gross income are mentioned 
In section 1, Returns Filed and Sources of 
Income. 



Millions of returns 
100 



Returns $15,000 or more 




1967 1968 1969 1970 1971 1972 1973 1974 1975 



43 



44 



Individual Refurns/1 975 • Deductions and Exemptions 



Data for types of exemptions are presented 
in tables 2B, 2.9, and 2.10, wtiile data for five 
categories of itemized deductions are stiown in 
table 2.1. Also stiown are data for specific 



types of deductions within each category, such 
as general sales taxes paid. State and local 
income taxes paid, personal property taxes 
paid, and the like (see tables 2.3 - 2.7). Special 



Table 2A. — Form of Deduction and Size of Adjusted Gross Income, 1974 and 1975 

[All figures are eslimales based on samples— money amounts are in thousands of dollars] 





Numt>er of returns 


Adjuated grosa Income less deficit 


Fonn of deduction and ilze 
of Idjuated grou Income 


t97« 


1975 


Change. 

1974 to 

1975 


1974 


1975 


Change. 

1974 to 

1975 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All Returns 














Tom 


63,340.190 


62.229.332 


-1.110.856 


905.523,258 


947.764,673 


42.261.613 


Under 85,000 

55,000 under 510,000 
510,000 under 515,000 
515,000 or more 


26,766,673 
20,586,617 
15,670,258 
20316,642 


24,901,853 
19,952,914 
14,963,680 
22,410,885 


-1,864,820 
—633,703 
-706.678 
2,094,243 


58,769,715 
152,018,321 
194,265,937 
500,469,285 


53,376,116 
146,545,680 
185,639,766 
562,223,307 


-5,393,597 
-5,472,641 
-8,626,171 
61,754,022 


Retume WItn Adjusted Gross Income and— 














Itemized Deductions 














Total 


29.564,363 


26.074,061 


-3,490,302 


544,347.997 


532,610,747 


-11.737.250 


Under 55,000 , , 

55,000 under SIOOOO 
510000 under 515,000 
515,000 or more 


1,256,817 
5,468,941 
7,340121 
15,498,484 


709,449 
3,764,312 
6,155,972 
15,444,328 


-547,368 

-1,704,629 

— 1,184,149 

-54,156 


4,721,228 
42.629,712 
91,650,173 
405 146,884 


2,589,107 
29,672,340 
77 478.734 
422,870,586 


-2,132,121 

-12,957,372 

-14,371.439 

17,723,682 


Startdard Deduction 














Total 


53.230,028 


55.511.460 


2,261.452 


366.455.193 


421.478,679 


55.023.486 


Under 55,000 
55,000 under SIOOOO 
510,000 under 515,000 
515,000 or more 


24,964,057 
15,117,676 
8,330,137 
4,818158 


23,548,613 
18188,602 
8,807,708 
6,966,557 


— 1 415 444 

1,070,926 

477,571 

2,148,399 


59,328,419 
109,388,609 
102,415,764 

95,322,401 


57,091,566 
116,873,340 
108161,032 
139.352,741 


-2,236,853 
7464,731 
5,745,268 
44,030,340 


Low-income allowance 














Total 


36.258,477 


41.420,124 


5.161,647 


135.282.183 


194,359,692 


59,077,509 


Under 55,000 
55,000 under 510,000 
SIO.OOO under 515,000 


24,611,219 

11,442,753 

3.129 

1,376 


23,478,327 
15,755,170 
2,165.790 


-1,332,892 

4,312417 

2,182,661 

-539 


58,685,591 

76,522,343 

38,291 

35,958 


56,880,455 

113,516,805 

23,942,499 

19,933 


-1,805,136 

36,994,462 

23,904,208 

-16,025 


Percentage 














Tom 


16.971,551 


14.091,358 


-2,680,195 


231,173.010 


227.118967 


-4,054.023 


Under 55,000 
55,000 under 510,000 
510,000 under 515,000 
515,000 or more 


152,838 
3,674.923 
8327,008 
4816,782 


70,286 

433,432 

6,621,916 

6,%5,720 


-82,552 

-3.241 491 

-1,705,090 

2,146,938 


642,628 
32,866,266 
102,377,473 
95,286,443 


211,111 

3,356,535 

84,218,533 

139,332,808 


-431,717 

-29,509,731 

-18158,940 

44,046.365 


Returns with no ad|usted gross income 


545,799 


643,791 


97,992 


-5,279,932 


-6.304,555 


-1,024,623 










Av 
Incon 


rsge adjusted gr 
>e less deficit |d( 


oas 

liars) 


Deductions 


Form of deduction and size 
of adjusted gross income 


1974 


1975 


Change. 

1974 10 

1975 


1974 


1975 


Change, 

1974 to 

1975 




|7) 


161 


(91 


(10) 


111) 


112) 


Aft Returns 














Tom 


10.865 


11,526 


661 


195.480,775 


223.181,778 


27701.003 


Under 55,000 
55,000 under 510,000 
510,000 under 515,000 
515,000 or more 


2,195 
7,384 
12,397 
24,633 


2,143 
7 344 
12,406 
25,087 


-52 

-40 

9 

454 


34.647,002 
33,614,378 
38,100,258 
89,119,137 


40,163,969 
39,023,736 
38,697,827 
105,296,226 


5,516,987 

5409,358 

597,569 

16,177,089 


ftetuma Wlltl Adjusted Gross Income and— 














Itemized Deductions 














Tow 


16.412 


20,426 


2,014 


119.406.419 


122,260,601 


2.854,161 


Under 55,000 
55,000 under 510,000 
510,000 under 515,000 
515,000 or more 


3,756 
7,794 
12,513 
26,141 


3,649 
7,882 
12,585 
27,380 


-107 
88 
72 

1,239 


2.893,160 
13,886,584 
23.122,136 
79,504,537 


1,925,291 
11,460.454 
21,178,908 
87,695,947 


-967,669 
-2,426,130 
-1,943,230 

8 191,410 


Standard Deduction 














Total 


6.684 


7,592 


708 


76.074.357 


100,921,161 


24.646.624 


Under 55,000 
55,000 under 510,000 
510,000 under 515,000 
515,000 or more 


2,376 
7,235 
12,294 
19,783 


2,424 
7,219 
12,280 
20,003 


48 
-16 
-14 
220 


31,753,842 
19,727,794 
14.978,121 
9,614.600 


38,238,696 
27,563,282 
17,518,919 
17,600,279 


6,484.856 
7,835,488 
2,540,798 
7,985,679 


Low-income allowance 














Total 


3.731 


4,682 


961 


46,531,443 


t9,409.8«1 


22,878,416 


Under $5,000 
55,000 under 510,000 
510,000 under $15,000 
515,000 or more 


2.365 
6,687 
12.237 
26,132 


2,422 
7,205 
10.953 
23.814 


57 

518 

-1.264 

-2.318 


31.657.539 

14.870,138 

2.032 

1,734 


38,205,187 

27,054,944 

4,148,841 

889 


6,547,648 

12,184,606 

4,146,809 

-845 


Percentage 














ToUl 


13.621 


16.117 


2.496 


29.542.914 


31,511,318 


1,968,404 


Under $5,000 
$5,000 under 510,000 
$10,000 under 515,000 
$15,000 or more 


4.205 
8.943 
12.294 
19.762 


3.003 
7,744 
12.718 
20.002 


-1.202 

— 1.199 

424 

220 


96.303 
4.857.656 
14.976.069 
9,612.866 


33,511 

508,338 

13.370,078 

17.599,391 


-62,792 

-1.349,318 

-1,606,011 

7,986,525 


Returns with no adjusted gross income 


-9,673 


-9.792 


-119 


- 


- 


- 



n Eslimale IS not shown separalelv because of the small number of sample returns on which it was based However, the data are included in the 
appropnate totals 
NOTE Detail may not add to total because of rounding 



topics for which data are presented are return; 
with political contributions credit, deduction, o 
presidential election campaign fund checl<of 
(table 2C), returns with investment interes 
expenses (table 2.8), and returns filed b) 
dependents with unearned income (table 2.1 1) , 

Data Affected by Tax Law 
Changes 

The Tax Reduction Act of 1975 increasi 
the standard deduction by raising the applicai 
ble percentage of adjusted gross income froi 
15 (for Tax Year 1974) to 16 (for Tax Yei 
1975) and increasing the maximum and mini 
mum amount allowed. The new limits for 1 97: 
were $600 higher than those in effect for 1 97. 
for joint returns and $300 higher for all othe 
returns. 

Another benefit for individual taxpayers wa: 
included as an amendment to Public Law 93- 
625 (an act to amend the tariff schedules). I 
raised the maximum "political contribution: I 
credit" from $25 to $50 on joint returns, ami 
from $12.50 to $25 on all other returns. Th( 
actual credit equalled the lesser of one-half th« 
amount contributed or the upper limit describee 
above. In lieu of the credit, a taxpayer witt 
itemized deductions could include the ful 
amount of the contribution, limited to $200 or 
joint returns and $100 on all other returns 
under "other deductions." For 1974, the uppeil 
limits for the deductions had been $100 on joint i 
returns, and $50 on all other returns. 



Deductions from Adjusted 
Gross Income j 

Personal deductions from adjusted gross | 
income could either be itemized or taken in the i 
form of the standard deduction. The standard i 
deduction itself could take two forms: the "low- • 
income allowance" and the "percentage stan- i 
dard 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. 



Standard Deduction 






A taxpayer was allowed a standard deduc- 
tion in lieu of itemizing personal expenses. For , 
1975, the standard deduction for unmarried 
persons (including heads of households with 
dependent children) was 16 percent of adjust- 
ed gross income, but never more than $2,300 j 
or less than $1,600. For married persons, the 
deduction was again 16 percent of adjusted 
gross income; however, for those filing sepa- 
rately, the limits were set at $1,300 and $950. 
For married persons filing jointly, as well as for 
certain surviving spouses, the limits were 
$2,600 and $1,900. The lower limits represent- 
ed the low-income allowance, i.e., a minimum 
amount of deduction allowed any one taxpayer. 



Individual Returns/1975 • Deductions and Exemptions 



45 



Most taxpayers received the benefit of 

lichever was the more advantageous of 

8se two forms of the standard deduction. If 

Ijusted g(oss income was less than $15,000, 

3 taxpayer determined the income tax from 

3 "tax tables" into which was built the larger 

the percentage standard deduction or the 

v-income allowance. (The tax tables were 

panded for Tax Year 1975 to $15,000 in 

justed gross income from the previous 

0,000.) However, a married person filing a 

parate return had to use the same form of 

! standard deduction as his or her spouse, 

d certain dependents with unearned income 

d to limit their standard deduction to the 

lount of their earned income. (See also 

' eturns with Standard Deduction or with 

I Tilzed Deductions" and "Dependents with 

I earned Income" in section 6, Explanation of 

I sslfications and Terms). 



Table 2B.— Exemptions by Type, 1974 and 1975 





[All figures are estimates based on samples— rtioney amounts are in thousands ol dollars] 




Item 


1974 


1975 


Ctiange, 
1974 to 1975 






ID 


(21 


131 




All Exempttona 












83.340.190 
215.051,059 
161.263.639 


82.229.332 
212.202,596 
159,140,845 


1 110858 








Amount o) exemptions 




-2.122.994 




Examptlona for Taxpayera 








Numtwr of returns 
Number of exemptions 


■» 

Exemptfona for Age 65 or Over 


83,340,190 
127,743,912 


82,229,332 
126,560,699 


-1,110,858 
-1,183,013 






7,371.124 
9.583.237 


7.683.135 
9.937,208 


312011 


Numlwr of exemptions . 




353.971 




Examptlona for Bllndltaaa 








Number of leturns 
Number of exemptions 




136.800 
138.841 


206,988 
217,592 


70.188 
78,751 


ExemptloitB for Taxpayera' D«p«i>d«nl« 








Number of returns 




34,964,032 
77.585,069 


34,624,433 
75,486,897 


-339.599 









NOTE Detail may not add to total because of rounding. 



Table 2C.— Returns with Political Contributions Credit, Deduction, or Presidential Election Campaign Fund Statement, by Size of 

Adjusted Gross Income 

[All ligures are estimates based on samples— money amounts are in thousands of dollars] 



size of adjuated groaa Income 



Number of 
retuma 



Retuma with credit 
tor political 
contrfbutlona 



Number of 
retuma 



Retuma wltti 
deduction tor 

political 
contrfbutlona 



Numlier of 
retuma 



Retuma with 

F>raeldentlal 

Election Campaign 

Fund chechoft 



Number of 
retuma 



ToUI.. 



' h diusled gross income 

S idei SI, 000 
■' S under $2,000 

S under $3,000 

S under $4,000 

S under $5,000 



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



S 00 under S1 1.000 
i 00 under $12,000 
S 00 under $13,000 
S 00 under $14,000 
S 00 under $15,000 

1' 00 under $20,000 
5.00 under $25,000 
S. 00 under $30,000 
S: 00 under $50,000 
S; 00 under $100,000 

S 000 under $200,000 
$1 000 under $500,000 
$1000 under $1,000,000 
S 0,000 or more 

*' turns, summary 
ler $5,000 ... 

MO under $10.000 

1,000 under $15,000 - . 
,000 or more 



4,342 

21,041 

411,726 
836,441 
960,698 

1,150,981 
1,113,372 
1,018,559 
1,112,474 
1,169,119 

1,045,731 
1,046,634 

996,086 
1,008,091 

932,541 

3,768,032 
2,218,415 
1,157,298 
1,249,339 
353.701 

75.835 

16,125 

1.872 

702 



2.254.248 
5.564,505 
5.029.283 
8,841,319 



45,815 
61,973 

57,515 
64,885 
47,698 
55,900 
68,072 

58,519 
68,394 
69,007 
72,796 
71,694 

268,110 
182.681 
121.244 
180.978 
47.873 

4,203 
589 
57 
25 



131.033 
294.070 
340.412 
805.760 



937 

827 
1.006 
1.092 
1,030 
1,492 

1.305 
1.642 
1.468 
2.073 
1.807 

7.092 
5,223 
3.354 
4.922 
1.450 

155 



1,635 
5,447 
8,295 
22,223 



7,999 
14,487 
6,958 

11,051 
26,497 
11,161 
26,921 
26,502 

110,204 
101,997 

75,303 
110,067 

95,673 

38,421 

10,390 

1,321 

525 



5.087 
36,451 
102,132 
543.901 



1.227 
267 



1,518 

913 

1,836 

1,966 

7,834 
9,245 
6,745 
11,020 
10,501 

4,686 

1,473 

202 

82 



483 

2,201 
6,905 



4,341 

J 20,386 

405,293 

820,523 

953,679 

1,129,464 
1,089,435 
998,748 
1,087,217 
1,143,886 

1,014,411 

1,007,836 

971.397 

971.186 

888.247 

3,614.193 
2,102.521 
1,070.011 
1,113.679 
271.940 

49,975 

9.001 

910 

330 



2.204,222 

5,448,752 
4.853,077 
8,232,560 



24 

406 

829 

1.068 

1.393 
1.432 
1,413 
1,592 

1.711 

1,673 
1.602 
1.585 
1.663 
1.516 

6.545 
3.941 
2.027 
2.127 
519 



2.334 
7.541 
7.939 
15.275 



TE Detail may not add to total because ol rounding 



J'im^ 



tzed Deductions 



.1 lieu of taking the standard deduction, a 
'tlDayer could itemize eligible taxes (for exam- 
' JTJ real estate and State and local income 
'ti'jjs), medical expenses, interest expenses, 
'cjritable contributions, and other eligible 
'ejenses incurred during the year. In the case 
'on married couple filing separate returns, if 
fflj of the spouses claimed Itemized deduc- 
s, the other had to do so as well and, in 
le cases, this may have meant claiming no 



deductions where one spouse claimed all the 
deductions. See "Returns with Standard De- 
duction or with Itemized Deductions" 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 exemp- 
tion, 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 
separate 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 entitled. In addition, one 
exemption could be claimed for each qualified 
dependent (defined in section 6). 



46 



Individual Returns/1975 • Deductions and Exemptions 



Chart 2B 

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



Millions of returns 
40 




12 3 4 

Number of exemptions per return 



5 6 or 

more 



4c Excludes exemptions for age and blindness. 



Individual Returns/1975 • Deductions and Exemptions 



47 



Table 2.1— Returns with Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income 

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



size of adjuBled grou Incomfl 



Total Itemized 
deductions ' 



NumtMr of 
retumf 



Medical and dental 
expenses deducted 



Number of 
returns 



Numtier of 
returns 



urns, total 

inder SI, 000 
00 under S2,000 
00 under S3,000 
00 under S4,000 . . . 
00 under $5,000 , . . 

00 under $6,000 , , . 
00 under $7,000 
00 under $8,000 
00 under $9,000 
00 under $10,000 ,. 

000 under $11,000 . 

000 under $12,000 . 

000 under $13,000 . 

000 under $14,000 . 

000 under $15,000 . 



000 under $20,000 

000 under $25,000 

000 under $30,000 

000 under $50,000 

000 under $100,000 , 

),000 under $200,000 
),000 under $500,000 . , 
),000 under $1,000,000 , 
00.000 or more 

le returns, total 

rnder $1,000 

00 under $2,000 
00 under $3,000 
00 under $4,000 
00 under $5,000 

00 under $6,000 

00 under $7,000 

lOO under $8,000 

100 under $9,000 
100 under $10,000 

,000 under $11,000 

,000 under $12,000 

,000 under $13,000 

,000 under 514,000 

,000 under $15,000 

,000 under 520,000 
,000 under $25,000 
,000 under $30,000 
,000 under 550,000 
,000 under $100,000 

0.000 under $200,000 
0.000 under $500,000 
0,000 under $1,000,000 
MOOOO or more 

nontaxable returns .... 

turns, summary 
ler $5,000 
XX) under $10,000 
1.000 under $15,000 
,000 or more 



Indies al end citable 



20.057 
51.008 
92.370 
218.173 
327.841 

493.192 
604.118 
719.426 
895.694 
1.051.882 

1.107.911 
1.189.956 
1.238.597 
1.326.193 
1.293.315 

5,729.515 
4,075,380 
2.270.556 
2,449,781 
737.910 

148,164 
28.653 
3.256 
1.113 



14,726 
45,586 
150140 

264,978 
377,081 
586,373 
783,283 
960,966 

1,057,169 
1,150,932 
1.209,710 
1,299,894 
1,277,846 

5,661,430 
4,053,760 
2,262,129 
2,438,095 
733,436 

147,452 
28,452 
3,212 
1.102 



709.449 
3.764.312 
6,155,972 
15.444.32B 



50,694 
99,974 
264,847 
620,326 
889.451 

1.405.858 
1.740.967 
2,177.376 
2,730.954 
3.405.299 

3,541.191 
3.927,465 
4,178,685 
4,719,619 
4,811,958 

23,883,036 
18,887.198 
12,283,331 
17,088,834 
9,034,175 

3,616,659 

1,697,657 

551.908 

653.149 



9.207 
76,638 
307.812 

604,820 

894.332 

1.551,534 

2.143,284 

2,822.324 

3.232.874 
3.646.728 
3.986.517 
4.552.841 
4.673.131 

23,247,709 
18,599,055 
12149,573 
16,765,701 
8.793,675 

3,519,234 

1,632,655 

518,058 

624,956 

7.906,306 



1,925,291 
11.460,454 
21,178,908 
87,695,947 



13,219 
23,794 
61,898 
180,654 
284,417 

420,865 
501,841 
623,352 
744,968 
851.745 

882.970 
950.439 
939.147 
999.684 
974.748 

4,148,117 
2,934,843 
1,644,362 
1,732,076 
467,890 

83,954 

15,913 

1.802 

575 



37,628 
130,156 

227,186 
315,743 
504,619 
656,925 
771,086 

836,185 
920,355 
915.859 
976.757 
961.901 

4,099.080 
2,917.274 
1,638.252 
1,724.513 
465.296 

83.572 



563.982 
3,142,771 
4,746,988 
11,029,532 



14,294 
19,963 
118,332 
217,814 
295,550 

405,080 
433,723 
569,029 
561,972 
706,093 

563,406 
573,356 
516,993 
520,707 
542.427 

2,101.459 

1.286.247 

679,307 

865.859 

321.774 

63,581 

21.595 

3,009 

742 



24,356 
80,303 

159,518 
203,365 
358,461 
405,240 
472,618 

488.296 
504.461 
481.800 
489.839 
511.711 

1.970.706 

1,235.138 

672,312 

793,625 

310,558 



80,281 



2,897 
741 



665,953 
2,675,697 
2.716,889 
5,363,573 



16.016 
49,540 
89,701 
207.261 
303,197 

481,310 
596,081 
711,273 
890,321 
1.043,790 

1.101.624 
1.187.021 
1.231.063 
1.322.448 
1.285.286 

5.712.609 
4.069.898 
2,265.824 
2,447,096 
736,755 

147,967 
28,639 
3,250 
1.112 



14.726 
42.989 
139.895 

260,094 
374,975 
581,405 
780,187 
957,199 

1,052,097 
1,147,997 
1,202176 
1,296.149 
1,270,617 

5,645.331 
4,048.278 
2.258.095 
2.435.410 
732.323 

147.279 
28,441 
3.206 
1,101 



665.715 
3.722.775 
6.127,442 
15.413,150 



10,288 
24,281 
59,784 
160,595 
234,418 

341,273 
472,556 
540.920 
754,248 



1.030.003 
1.182.453 
1.311.412 
1.465.186 
1.541.343 

8.258.241 
7.306,897 
5.021,245 
7.271,584 
3,863,204 

1,451,250 
593,143 
157,112 
139.944 

42,528,317 



5,900 
22.163 
97,368 

170,565 
277,040 
411,585 
631,323 
815,034 

963.340 
1,124.352 
1,265.283 
1.444,890 
1.521,366 

8.137,351 
7.259,234 
4,997,535 
7.213,121 
3.845,888 

1.443,454 
586,949 
154,225 
139,010 

1,612,973 



489,366 
3.016,906 
6,550,397 
34,082,620 



9,0 
23,644 
45,843 
116,035 
206,549 

366.264 
460,308 
592.843 
740.972 
917.637 

987.924 
1,077.719 
1,145,017 
1.235,483 
1,200,677 

5,406,520 
3,824,630 
2,097,841 
2,176,813 
608,913 

118.856 

22.501 

2.512 

872 



183,083 
266,692 
485,354 
636,525 
842.390 

941.406 
1,041.632 
1,118,548 
1,210,651 
1,167.180 

5,344,451 
3,806,234 
2,091,441 
2,166,972 
604,984 

118,229 
22,309 



401,159 
3,078,024 
5,646,820 
14,259,458 



21,900 
37,921 
56.630 
132,095 
177,639 

346,512 
497,286 
587,446 
839,974 
1.066.361 

1.131.907 
1.310.537 
1.421.077 
1.686.226 
1.660.694 

8,342,044 
6,448,473 
3,895,034 
5,189,110 
2,431,226 

923,044 
409,597 
134,566 
137,983 



12,358 
49,924 

125,160 
223,641 
398,839 
633,512 
910,081 

1,021,082 
1,200,117 
1,355,169 
1,616,209 
1,606,408 

8.094,609 
6,320.799 
3,840,109 
5.071.590 
2.323.260 

867,755 
371,370 
116,280 
114,081 



426,185 
3,337,579 
7,210,441 
27,911,078 



1 

48 Individual Returns/1975 • Deductions and Exemptions i 
Table 2.1— Returns with Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands of dollars] -1- 




Contributions 


Mlacellaneoua deductions 


Slze of adlutlcd grou Income 


Totll 


Not cssoatty or 
Itieft loss 




Numbof 01 
retuma 


Amount 


Numtxr of 
returns 


Amount 


Numbsr of 
rstuma 


Amount 




(») 


(10) 


(") 


112) 


(13) 


IK) 




24,642,672 

9.810 
26.852 
63.362 
179.029 
278.961 

433.910 
531,513 
661,595 
607,868 
967,198 

1.016.873 
1. 105.705 
1.154.354 
1.249.623 
1.206.258 

5.483.166 
3.964.767 
2.213.581 
2.399.362 
721.658 

144.939 
27.984 
3.187 
1.097 

23,323,4U 

12.924 

32.031 

130.313 

237.275 
342.360 
542.796 
708.603 
888.021 

968.670 
1. 070113 
1.127.110 
1.225.584 
1.193.416 

5.419.860 
3,944,812 
2,206,112 
2,379.453 
717.715 

144.292 
27.794 
3.146 
1.086 

1,319,H4 

556.034 
3.402.064 
5.732.813 
14.949.741 


15,393,331 

1.328 

5.567 

13.811 

63.714 

109.210 

170.344 
182.161 
255.097 
303.647 
369.309 

386.462 
436.965 
453.594 
509.272 
534.759 

2.570.569 
2.119.144 
1,513.087 
2.216.651 
1.448.174 

759.269 
476.672 
191.472 
298.853 

14,716,795 

1.308 

11.009 
51.019 

90.360 
113.445 
204.894 
254.671 
325.738 

360.843 
413.680 
432.517 
496.636 
517.274 

2.513.369 
2.097.448 
1.504.643 
2.197.746 
1.425.103 

749.356 
471.440 
197.043 
296.853 

676,537 

193.630 
1.260.558 
2.323.052 

11.596.091 


21,»79,«27 

9.302 

14.089 

53.836 

146.350 

219.273 

364.132 
439.233 
567.140 
719.977 
870.617 

917.187 
1.013.098 
1.061.070 
1.147.672 
1.132.927 

5.014.240 
3.522.145 
1.917.104 
2.014.271 
585.987 

121.633 
24.581 
2.853 
1,008 

20,r9»,»S3 

4.895 

32.832 
103.693 

201.731 
280.285 
469.877 
635.700 
800.592 

860.797 

964.662 

1.041.472 

1,127.251 

1,122.798 

4.957678 
3.507.356 
1.910.667 
2.004.328 
582.704 

121.000 

24.400 

2.816 

997 

1,080,874 

442.852 
2.961.199 
5.271.954 
13.203.822 


12.»e,642 

2.436 
10.004 
15.700 
46.108 
64.643 

132.255 
151.346 
220.168 
270.124 
353.106 

423.894 
420.583 
461.026 
510145 
522.004 

2.575.602 
1.721.741 
1.169.245 
1.544.795 
948.536 

399.159 
194.650 
65.743 
75.627 

11,456,843 

896 

6.751 
21.207 

52.205 
76.941 
173.041 
217.546 
298.331 

393.794 
402.556 
437.165 
496.984 
505.640 

2.496.552 
1,681.740 
1.129.361 
1.466.983 
867,606 

378.033 
181.725 
57.606 
74.272 

<3«,800 

136.891 
1.127.000 
2.337.653 
8.695.098 


1.772.72« 

6.663 

10.313 
15.630 

26.711 
19.018 
47.797 
39.180 
55.140 

80.837 
72.480 
86.240 
93.470 
62.941 

377.528 
312.547 
177.267 
200.771 
53.484 

11.390 

2.629 

350 

142 

1,682,457 

] 7.950 

13.718 
8.842 
45.280 
33.245 
48.140 

75.349 
69.909 
82.667 
90.771 
80.370 

371.350 
311.439 
175.393 
200.572 
53.047 

11.323 

2.605 

346 

141 

90,271 

32.806 

187.646 

415.968 

1,136106 


1,2' 1 

2 
1 
1 

1 

1,0- 

i 
1 
1 
1 

' «i 


SI under SI 000 




$2 000 under $3 000 




S4000 under $5 000 , 


$5 000 under $6 000 


$6 000 under $7 000 


S7.000 under $8,000 

$8 000 under $9 000 


$9,000 under $10,000 

$10000 under $11000 




$12000 under $13000 


$13 000 under $14 000 . 


$14 000 under $15 000 






$25 000 under $30 000 , , 








$200 000 under $500 000 




$1 OOO OOO or more 




51 under $1 000 




$2000 under $3000 , 






$5000 under $6000 










$10000 under $11 000 ...., 




$12 000 under $13 000 ., . .. 




$14000 under $15000 , 










$50 000 under $100 000 . . 


$100000 under $200000 




$500 000 under $1000000 




All relums. summary 
Under $5,000 

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



'Includes data lor type not specified 

NOTE Detail may not add to total because of rounding 







ndivldual Returns/1975 


• Deductions an 


d Exemptions 








49 


Table 2.2— Returns with Itemized Deductions: Sources of 


Income by Marita 


Status 












[All figures 


are estimates based on samp 


es— money amounts are in thousands of dollars] 










SourcM ol Income or lou 


All returns 


Joint returns of 
huslMnds and wives 


Separate returns of 
husbands and wives 


Returns of heads of 
households 


Returns of surviving 
spouses 


Returns of single persons 

not heads of households 

or surviving spouses 


Numl>er of 
returns 


Amount 


NumtMr of 
returns 


Amount 


Numtier of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Bd gross income less deficit 


(1) 


m 


|3| 


(4) 


(S) 


|6| 


|7) 


(81 


(9) 


(10) 


(11) 


(12) 


26.074.061 


532.610.748 


21,569,813 


470,404,296 


460,496 


5,629,882 


1,289,705 


16,428,374 


62.774 


900,013 


2.691.273 


39.248.161 




23.461.986 

2.737,775 
966.778 

288.933 
462.366 


433.885,479 

31.747,613 
2,433.503 

3,321,617 
2,252,217 


19,892,540 

2,505,475 
859,968 

265,585 
439,068 


390,063,797 

29,457,902 
2,156,877 

3,141,816 
2,109,054 


405,677 

27,564 
8.931 

1.448 
2.909 


4.634,747 

225,054 
24.263 

13,113 
10,441 


1,192,213 

58,176 
26515 

4,117 
3,638 


13,867,143 

556,448 
57,863 

24.447 
21.873 


56.227 

3.478 
(■) 

(■) 
506 


591,463 

40,838 
C) 

C) 
4,368 


1,915.129 

143,082 
71,034 

17,627 
16,245 


24.528.330 


iss Of profession: 

profil 


1,467.368 
193,831 


profit 

toss 


140,728 
106,485 


fShip: 

profit 


917.685 
683.993 

241.397 
158.822 

2,680.068 
1.834.767 


14.639,700 
4.874.937 

3.006.025 
873,566 

10.855,622 
1.295,090 


812,357 
591,990 

214,349 
141,947 

2,210,703 
1,511,406 


13,459,492 
4,372,135 

2,724,097 
786,587 

9,006,503 
1,064,400 


9.540 
3.641 

1.112 
1,622 

26.165 
24.951 


98,714 
51,649 

8,932 
18,175 

150,528 
15,293 


16157 
16,123 

3,801 
2,904 

72.721 
44.444 


225.724 
91.236 

51.451 
13.571 

281.582 
31,276 


2,078 
1,022 

220 
CI 

6,267 
6,871 


31,411 
7,663 

4,947 
C) 

33,651 
6,304 


77,553 
71,217 

21,915 
12,318 

364,222 

247,095 


624,359 
352,255 


Buarwss Corporation; 


216598 
54,701 


of capital assets: 

gain 

toss 


1,383,353 
177,822 


of proptrty offwr than capital aaaata: 


245.362 
170.957 

4,819,696 


615.300 
431,124 

17,518.078 


221,129 
151,346 

3,774,130 


557,167 
384,746 

12,193,635 


1,735 
1.178 

56.217 


4,055 
1,972 

288,781 


4.256 
6.093 

142.375 


9,006 
20,859 

466,338 


33 

(■) 

17,461 


211 
C) 

42,842 


18,209 
10,789 

829,513 


44,662 
21,061 


nds in adjusted gross income 


4,526,484 




17.796,381 
1,787.381 


22.732.416 
8.840.302 


15,009,538 
1.369,750 


17,201,577 
7,187,734 


212.186 
20.849 


239,008 
89.972 


598,183 
39,949 


665,507 
174,364 


47,945 
12,902 


116,247 
49,049 


1,928,529 
343,931 


4.510,073 


ms and annuities in adjusted 

a income 


1,339,183 




1,676,534 
1,763,375 


4.527.283 
3.196.058 


1,383,868 
1,489,069 


3,678,124 
2,797,325 


11.227 
17,862 


26.664 
22,131 


59,029 
55,423 


133,765 
72,348 


3,475 
3,447 


5,571 
4,511 


218,935 
197,574 


683158 


loss 


299,740 


niies: 

income 

loss 


289,096 
16,298 

406.248 
35.332 


1.288.045 
69.383 

1.983.995 
103.667 


233,547 
12.634 

252.302 
28,096 


966,663 
56,310 

1,115,320 
81,086 


842 

I'l 

5.167 
1") 


3.239 
23.821 

n 


8,044 

n 

11,228 
1,200 


50,203 

(■) 

74.440 
4,110 


132 
C) 

3,965 


2,386 

C) 

25,123 


46533 

3.258 

133.586 
5,915 


265,554 
10.598 


« and trusts: 


745.290 


loss 


18.024 


income tax refunds 


6.737.634 


1.308.383 


5.745.139 


1,139,163 


93.581 


12.075 


308,898 


49,416 


12,965 


1,903 


577,051 


105.809 


ny 


143.451 


415.729 


49.946 


41,350 


CI 


n 


66,465 


249.605 


- 


- 


23.334 


122.899 


income (net) 


2,133,301 


1.968.829 


1,901.885 


1,728,528 


18.422 


44.595 


47,343 


57.420 


3,971 


2,589 


161.680 


135.698 




5,638,648 


10.314.120 


5.016.018 


9.450,073 


71.208 


90.492 


160,884 


193.319 


8,366 


23,186 


382.172 


557.051 







Estimate is not shown separately because of the small number of sample returns on which il was based. However, t 
TE: Detail may not add to total because ot rounding 



3 data are included in the appropnale totals 



50 



Individual Returns/1975 • Deductions and Exemptions 



Table 2.3— Returns with Taxes Paid Deduction: Taxes Deducted by Size of Adjusted Gross Income 

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



Siz* of Ml}u«ttd gmn Incofrw 



Numbcf of 
rotums 



AdjutlwJ 
grou 
Inconw 



Toul 
nomlztd 
dvductlooa 



Taxes d«ductod 



State and local Income tajie* 



Number of 
retume 



Reel estate taxes 



Numbef of 
rstums 



All rstums, total 

51 under $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 S6.000 
$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 
$600,000 under $1,000,000 
$1,000,000 or more 

Taxat>te rstuma, total 

$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under 59,000 
$9,000 under 510.000 

$10,000 under $11.0tX) 
$11,000 under $12,000 
$12,000 under $13,000 
$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 

Total nontaxable returns 

All relurns, summarv 
Under $5,000 
$5,000 under 510.000 
$10,000 under $15,000 
$15,000 or more 



Footnotes at end of table 



16,016 
49,540 
89,701 
207,261 
303,197 

481,310 
596.081 
711.273 
890.321 
1.043,790 

1.101.624 
1.167.021 
1.231.063 
1.322.448 
1.285.286 

5.712.609 
4.069.896 
2.265.824 

2.447.096 
736.755 

147.967 
28.639 
3.250 
1,112 



14,726 
42,989 
139,895 

260,094 
374,975 
581,405 
780,167 
957,199 

1,052,097 
1,147.997 
1.202.176 
1.296.149 
1.270,617 

5,645,331 
4.048,278 
2,258.095 
2.435.410 
732.323 

147.279 
26.441 
3,206 
1.101 



665,715 
3.722,775 
6.127.442 
15.413.150 



10.551 
70.685 
232.479 
737,401 
1,377,916 

2,648,414 
3.692.330 
5.333.709 
7.568.080 
9.925.520 

11.589.701 
13.655.556 
15.391.626 
17.855.695 
16.625.633 

99.599.207 
90.750.958 
61.685,515 
89.484.149 
48,745,055 

19,361,685 
7,999,212 
2,162,892 
2,326,761 

519,417,204 



38,446 

156,397 
634.664 

1.436.586 
2.455.967 
4.363.242 
6.628.263 
9.107.567 

11.071.622 
13.206.746 
15,032.915 
17,499,452 
16,415.117 

98.456.271 

90.274.781 
61.478.074 
89.037.638 
48.456,890 

19.270,09' 
7.942.468 
2,133,619 
2,296,498 

11.6t3,>t6 



2,429.234 
29.368.053 
77.118 
422.115,334 



45,237 
97,576 
219,764 
567.312 
906.874 

1.365.617 
1.697.910 
2,114,417 
2,699,305 
3,324,411 

3,512,141 
3,914,717 
4,161,215 
4,710,744 
4,774,699 

23,627.664 
16.871.434 
12.265.444 
17.060,902 
9.024,931 

3,612,567 

1,696,015 

551,324 

653,104 



9.207 
74.234 
292.524 



1.533.697 
2.137.939 
2,807,165 

3,223,749 
3,633,991 
3.969,047 
4.543.965 
4,647.150 

23.205.260 
18.563.29 
12.132.530 
16.757.669 
9.768.634 

3,517,155 

1,631,860 

517,475 

624.911 

7,473,996 



1,736,763 
11,201.560 
21.073.516 
87.583.285 



10.288 
24.280 
59.784 
160.595 
234,417 

341.272 
472.555 
540.920 
754.248 



1.030.003 
1,162.452 
1,311.412 
1.485.186 
1.541.342 

6.258.241 
7,306.896 
5.021.245 
7.271.583 
3.883.203 

1,451.249 
593.142 
157.111 
139.944 



5.900 
22,163 
97.367 

170.564 
277,039 
411,584 
631,322 
815,034 

963,339 
1,124,351 
1.265.283 
1,444,890 
1,521,366 

9.137.351 
7.259.233 
4.997.535 
7.213.121 
3.845,687 

1,443,453 
586,949 
154,225 
139,010 

1,612.973 



489,366 
3,016,906 
6,550,397 
34,082,620 



3,241 
14,763 
43,945 
103,949 
154,105 

298.576 
392.963 
488,200 
627,813 
779,401 

676,404 

952,706 

1,005,682 

1,101,965 

1,068,767 

4,881.857 
3.499.608 
1.972.004 
2.084.288 
628,315 

125,530 

24,185 

2,710 

929 



f ] 



28.170 

77.253 

172.788 
260,103 
407,049 
555,694 
722,377 

842.351 

926.709 

985,892 

1,081,915 

1,059,743 

4.830,972 
3,485,914 
1,967,133 
2,076,718 
625,685 

125,159 

24,055 

2,681 

921 

85<,49< 



320,003 
2,586,953 
5,005,526 
13,219,426 



1,160 
2.443 
5.047 
11.487 
17.247 

40,731 
64,571 
89,231 
133,854 
191,865 

244.745 
295.796 
361.283 
421.165 
458,692 

2.657.981 
2.661.921 
1.997.458 
3.339.630 
2.206.896 

957.425 
429.420 
122.018 
112.020 



1.848 

2,266 

8,068 

21,388 
42,822 
72,720 
120,224 
174.509 

231.637 
287.914 
350.881 
412,918 
454,840 

2,625,006 
2,647,153 
1,991,854 
3,317,664 
2,188,483 

954,594 
426,417 
120,253 
111,496 

2S9,t33 



37,386 

520,254 

1,781.685 



10.254 
21.251 
63.759 
162,974 
238,175 

346,808 
443,366 
511,176 
665,989 
778,707 

636.242 

922.733 

990,770 

1.106.328 

1.084.558 

5.068.738 
3,694,855 
2,077,639 
2,243,669 
668,234 

135.669 
26.234 
2.992 
1.029 



29.925 
102.479 

178.136 
265517 
404.614 
561.401 
705.768 

794.366 

887.658 

965.138 

1.083.367 

1.073.749 

5.011.345 
3,677,386 
2,071,639 
2,234,681 
664,660 

135,100 

26,056 

2,953 

1.019 



496.413 
2.748.046 
4.940.631 
13.919.279 



Individual Returns/1975 • Deductions and Exemptions 



51 



Table 2.3— Returns with Taxes Paid Deduction: Taxes Deducted by Size of Adjusted Gross Income— Continued 

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



size of id|uit«d grota Income 



Taxes deducted— Continued 



State and local gasoline taxes 



NumtMr of 
returns 



General sales taxes deducted 



NumtMr of 
returns 



Personal property taxes 



Numt»r of 
returns 



NumtMr of 
returns 



Fo nontaxable returns . 

W ims. summary 
I )r 55,000 
1)0 under SIO.OOO 
JXXD under 515,000 
I WO or more 



115) 



-w 00 under S2.000 
I 00 under 53,000 
*■] 00 under 54,000 . 
00 under 55,000 



30 under $6,000 

J » under 57,000 

A 30 under 56.000 

l.\ X) under 59,000 

. M under 510,000 

I )00 under 511,000 
XX) under 512,000 
XX) under 513,000 
XW under 514,000 
XM under 515,000 

)00 under 520,000 
WO under $25,000 
XX) under $30,000 
100 under $50,000 
)00 under 5100,000 

,000 under $200,000 
I ,000 under $500,000 
, ,000 under 51,000,000 

10,000 or more 

Ts I returns, total 

ider $1,000 

; 10 under $2,000 

; K) under 53,000 

1 lO under 54,000 

>0 under $5,000 

; 10 under $6,000 

; 10 under $7,000 

; 10 under $6,000 

1 10 under $9,000 

; X) under 510,000 

: XX) under 511,000 
; CO under $12,000 
; 100 under $13,000 
: MX) under 514.000 
: 100 under 515.000 

S XX) under 520,000 
i XX) under 525,000 
J 100 under 530,000 
! X)0 under $50,000 
i XX) under 5100,000 

! ,000 under 5200,000 
• i ,000 under 5500,000 
} ,000 under 51,000,000 
1 »,000 or more 



8,179 
26.851 
54.I6S 
151.370 
238.371 

412.897 
525.783 
634.133 
805,909 
960,172 

1,029,579 

1,127,21 

1,162,580 

1,279,160 

1,226,965 

5.526.521 
3.975.440 
2.209.465 
2.343.147 
678.112 

131.038 
24,360 
2,707 



6.250 
29,609 
101,998 

222,095 
330.381 
516.921 
705.534 
664.326 

962.034 
1,092,600 
1,156,700 
1,253,760 
1,213,762 

5,466,769 
3,957,815 
2,203,136 
2,335,174 
674,937 

130,552 

24.230 

2.675 

864 



478.939 
3.338,694 
5,845,522 
14,893,721 



667 
1,479 
4,810 

11,: 

18.530 

33.780 
46.049 
60.023 
76.421 
99.401 

108.609 
126.424 
132.628 

151,193 
145,004 

690,665 
534.634 
306.749 
299.449 
74.518 

14.215 

2.646 

372 



345 
1,940 
7,093 

17.674 
29.020 
48.143 
67,448 
91,965 

103.724 
122,504 
129.144 
146.013 
143.210 

683.821 
532.699 
308.177 
298.786 
74.198 

14.159 

2.823 

367 

179 

120,165 



36,769 

319,676 

663,861 

1.925,651 



12,661 
39,525 
75,046 
189,774 
274,360 

463,467 
570,208 
676.603 
850.475 
999.491 

1.061.396 
1.142.642 
1.182.310 
1.271.386 
1.236.603 

5.519.700 
3.964.781 
2.213,208 
2,363,261 
717,977 

145,130 
28,101 
3,174 
1,087 



12,396 
41.754 
128.900 

252.425 
360,533 
550,845 
744,426 
919.456 

1.013.172 
1.106.373 
1.155.449 
1.245.442 
1.222.048 

5.455.531 
3.945.033 
2.205.733 
2.372.460 
713.943 

144.506 
27.909 
3.131 
1.077 



591.366 
3.560,264 
5.894.337 
14.976439 



1,136 
3.467 
6335 
19,541 
33,075 

62.615 
88.325 
116.672 
154.927 
193.448 

221.311 
247.470 
273.161 
305.589 
310.380 

1.591.502 
1.318.078 

843.863 
1.036.160 

412.168 

109.810 
28.903 
5,227 
3,765 



492 
3.149 
13.626 

31.102 
51.040 
90.666 
131.451 
175.597 

208.805 
234.530 
265.343 
296.240 
305.914 

1.566.203 
1,311.029 

840.531 
1.033.663 

409.426 



109.243 
28.520 
5,105 
3,660 

270,(39 



63.557 

616.188 

1.357.914 

5.351.542 



3.767 
11.549 
28.855 
70.061 
100.222 

173.309 
238.745 
293.023 
355.871 
419.795 

430.189 
490.602 
513.981 
564.892 
547.184 

2.446.290 
1.724.223 

980.469 
1.045.556 

297.060 

59,306 

11,517 

1,320 

475 



15,534 
48,720 

96.928 
138.227 
237.146 
319.749 
365.290 

408,951 
475,908 
500,499 
550,872 
542,970 

2.415,746 
1.716.591 

976.423 
1.042.530 

295.650 

59.069 

11.454 

1.301 

470 

559,451 



214.454 
1.480.743 
2.547,048 
6,566,216 



203 

657 

1,817 

3,533 

7,116 

11,275 
16,669 
16,510 
23,530 
28,869 

28,360 
35,036 
36,461 
36,701 
42,373 

205.877 
156.235 
100.921 
117.348 
53.223 

19,508 
10,102 
3,118 
2,454 

911,246 



552 
3,019 

5,221 
6,532 
12.626 
19.879 
26.409 

26.651 
32.903 
35.265 
35,378 
41,906 

202.491 
155.077 
100.503 
116,752 
52,470 

19.351 
10.021 
3.102 
2.451 

46,662 



13.328 
96.657 
178.934 
668.790 



12.913 
25.074 
37.661 

36.427 
53,126 
77,545 
106,562 
102.030 

120.482 
139.424 
138.575 
154.835 
157.598 

662.766 
499.130 
284.978 
332.174 
93.401 

22,128 

5,876 

854 

330 



23,401 
30.057 
64.864 
94.304 
91.529 

115.640 
135.167 
137.160 
152.029 
155.892 

655.005 
496.342 
283.286 
330.845 
92,766 

21,988 

5.81 
845 



84,027 

377,692 

710.914 

1,901.637 



1.442 
4.375 

3.666 
9.6r 
10.605 
13.765 
11.249 

13.588 
13.931 
16487 
19.972 
23.439 

104,307 
72,975 
55.377 
63.420 
33.446 

16,610 
10,652 
3.564 



2.009 
4.159 
7.934 
11.841 
10.684 

13,038 
13,625 
15.665 
19.853 
22.604 

102.634 
72.714 
53.928 
62,531 
32,639 

16,076 
10,552 
3,468 
4,688 

27,644 



8.502 
49.107 
87.419 
365.351 



'I ides unspecified taxes and foreign taxes deducted when a deduction was elected 
N E Detail may not add to total twcause ot rounding 



52 




ndividual Returns/1975 


• Deductions and Exemptions 
















Table 2.4— Returns with Contributions: 


Contributions Deduction by Size of 


Adjusted Gross Income 










[All figures 


are estimates based on samples— money amounts are in Itiousands of dollars] 




1 






NumtMr of 
returns 


Adjutted 
grou 
Income 


Total 

ItemUed 

d«ductlont 


ContrltMjtfoni ] 




Sli9 Of idtutted grou Income 


Total 


Ca«i 


Ottier ttun cash 


Carryover from 
prior years 


Amount not 

ilMlucttbl* 

because ol Income 






Number ol 
return* 


Amount 


Number of 
ratumt 


Amount 


Humbar ol 
rvtuma 




Nwnbw of 
retuma 


Amot 






HI 


|2| 


(3) 


(4) 


(5) 


(6) 


(7) 


H) 


(» 


(10) 


(11) 


(12 




All ratumt, toUl 


24,642.672 


511.826,098 


116.637,619 


1$.3«3,318 


24,538.728 


13,832.094 


4,152,195 


1,591.S84 


ei,02« 


891,417 


27.(12 


ri 






9,810 
26,852 
63,382 
179,029 
278,961 

433,910 
531.513 
661.595 
807.868 
967.198 


6.218 

39.741 

163.551 

637.452 

1.265.626 

2.385.506 
3.476.610 
4.957.267 
6.865.676 
9.201.940 


34,846 
80,454 
143,330 
493.716 
733.938 

1.221.369 
1.498.865 
1.949.943 
2.457.591 
3.040.824 


1,328 
5,566 
13,811 
63,713 
109.209 

170.343 
182.160 
255.097 
303.647 
369.308 


9.500 
26.807 
63.382 
178.003 
278.733 

433.182 
526.881 
660.561 
804.139 
960.431 


3.811 
7.607 
13.451 
63.762 
109.795 

159.493 
174128 
247.000 
299.247 
357,375 


] 2.457 
4.674 
17.576 
26.068 

62.451 
60.401 
69.007 
102.187 
119.483 


939 
522 

1.375 
2.131 

7.984 
7.663 
8.384 
12.632 
13.325 


1,102 

J ... 

4,349 
J 4,506 
J 3.249 


7,938 
1.242 

4.063 
2.019 
2.790 


r 1.024 
L 1.624 

1455 
5413 
3.126 
1.084 






$1,000 under 52.000 
$2,000 under $3,000 
$3,000 under J4.000 
$4,000 under J5.000 

$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 


* 
I 


$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 


1.016.873 
1.105.705 
1.154.354 
1.249,623 
1,206.258 


10.701.158 
12,718.799 
14.435.120 
16.871.960 
17.478.304 


3.235.024 
3.660.243 
3.922.661 
4.463.024 
4.489.097 


386461 
438.964 
453.594 
509.272 
534.759 


1.013.945 
1.098.526 
1.146.615 
1.238.362 
1.203.801 


368,138 
424,353 
427,990 
479,694 
511.379 


122.690 
148.328 
162.893 
199.932 
176.161 


16,558 
16,491 
19,553 
27,983 
25.0% 


J 5.727 
5.577 


4.982 
14.520 


1.116 
2.654 






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


5.483.166 
3.964.767 
2.213.581 
2.389.362 
721.658 


95.642.200 
88416.721 
60.265.655 
87.356.657 
47.753.638 


22.962.754 
18.403.714 
11.990.530 
16.688.370 
6.856.341 


2.570.568 
2.119.144 
1.513.086 
2.216.850 
1.448.173 


5.457.220 
3.950.519 
2.207.382 
2.363.694 
720.355 


2427.666 
2.007.468 
1,429,383 
2,016,547 
1,247,166 


937.963 
734.006 
454.660 
539.143 
162.130 


130141 
112,258 
84,796 
184,363 
192,637 


12.902 
4.076 
2.627 
8.260 
4.243 


50.639 
4.584 
11.032 
44.237 
121.009 


2.255 

610 

871 

1.210 

2.210 




$500,000 under $1,000,000 


144.939 
27.994 
3.167 

1.097 

23.323.4M 


18.957.020 
7.820.397 
2.122.037 
2.286.855 

501.3S9,8«< 


3.543.710 

1.674.639 

541.793 

650.843 

109.993,932 


759.269 
478.672 
191472 
298.852 

14.716,781 


144.549 

27.678 

3.174 

1.089 

23,229,660 


567,572 
274,040 
96,972 
127,857 

13,204,613 


39.183 

9,030 

1,264 

508 

3,982,426 


214,593 
205,606 
112,891 
193,963 

1,536,821 


2.186 

1,169 

205 

102 

46,732 


136416 
162.300 
54.209 
69.438 

610,441 


1,737 
932 
200 

91 

i7.6ia 






$1 000 000 or more 




Taiafol« return*, 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 


12.924 

32.031 

130.313 


31.446 

116.750 
590.477 


8.339 

61.734 
268.069 


1,306 

11,009 
51.019 


12.924 

32.031 
130.085 


1,343 

10.798 
53.093 


6474 
12,010 


414 
941 


[ ^ 


574 


924 


4.933 




$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 


237.275 
342.360 
542.798 
708.603 
888.021 


1,309,114 
2,245,903 
4,070,499 
6,019,932 
8,452,589 


545.128 

820.311 

1.434.297 

1.946.029 

2.589.810 


90.360 
113.444 
204.893 
254.671 
325.738 


236.820 
342.313 
541.764 
704.874 
882.642 


84,495 
109,273 
200,068 
242,695 
315,366 


38413 
35,609 
52,843 
86,684 
104,694 


5,768 
4.034 
4.872 
10395 
10.337 


- 




4.970 


2,823 


1.098 




1 

4 
I 
■ 
■ 

a 
I 
■ 
■ 
I 

li 
li 
ii 
■ 
In 

I 
< 
> 
I 
a 


$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 


968.670 
1.070.113 
1.127.110 
1.225.584 
1.193416 


10197,192 
12,311,326 
14,096,441 
16,546,463 
17,294,077 


2.955.298 
3.404.038 
3.744.292 
4.312.163 
4.376.309 


360.843 
413.679 
432.517 
496.635 
517.274 


965.745 
1.063.872 
1.120.098 
1.215.122 
1.190.%3 


343,834 
402,226 
409,766 
468,143 
494,351 


113,822 
140,520 
15f,450 
196,276 
174,511 


15.351 
15.484 
17.551 
27.468 
24.669 


^ 


8.251 


14,745 


2.779 




515,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 


5.419.860 
3.944.812 
2.206.112 
2.379.453 

717.715 


94,566,407 
87,976,470 
60,065,266 
86,980,489 
47,498,664 


22.276.819 
18.137.078 
11.863.292 
16.406.180 
8.643.524 


2.513.368 
2.097.4)8 
1.504.642 
2.197.745 
1425.102 


5,393,914 
3,930,564 
2.199,913 
2.373.793 
716415 


2,376.149 
1,987.202 
1,421.901 
1,999,523 
1,231,851 


930,226 
730,657 
453,174 
536.830 
161.373 


127.599 
110.668 
64,480 
1 76,809 
185,250 


10.911 
3.976 
2.573 
8.076 
3.880 


40.340 
4.294 
10456 
41.553 
94.469 


2.948 

1.073 
1.943 




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


144.292 

27.794 

3.146 

1.086 


16,871,063 
7,766,087 
2,094,601 
2.258,592 


3.455.798 

1.612.956 

509.818 

622.650 


749.355 
471.439 
187.042 
296.852 


143.909 

27,688 

3133 

1,078 


560,116 
270,821 
94,886 

126,711 


38.941 
8.%2 

1.252 
505 


209,174 
202,461 
111,834 
192,962 


2.088 

1.137 

193 

101 


127.182 
153.053 
51.182 
69.420 


1,654 
906 

195 
90 






1,319.184 

558.034 
3.402,084 
5,732,813 
14,949.741 


10,466,222 

2,112,588 
26,886,999 
72,205.331 
410,621,180 


6,643.676 

1,486,284 
10,168,592 
19,770,049 
85,212,694 


676.525 

193.627 
1.280.555 
2.323.050 
11.596.086 


1,309,068 

556,425 
3.385,194 
5.701.249 
14.895.860 


627 467 


169 769 


53.253 

4,967 

49,988 

105.681 

1,431.248 


14.297 

3.436 
10519 
11.304 
35.770 


80.9(4 

9.841 

8.210 

19.502 

653.864 


19,M3 

9.018 
4.708 
3,770 
10.116 




All returns, summary 
Under $5,000 
56,000 under $10,000 
$10,000 under $15,000 
515,000 or more 


198,426 
1,227,243 
2,211,754 
10.194.671 


50,775 

413,529 

810,004 

2.877.887 




li 

li 

1 


NOTE Detail may not add to toal t)ecause ol rounding 






















IV 

a 

» 

a 

Ir 












v' 























Individual Returns/1975 • Deductions and Exemptions 53 

kbie 2.5— Returns witti Medical and Dental Expenses Deduction: Medical and Dental Expenses Deducted by Size of Adjusted Gross 

Income 

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



Stu of HIjMttd grots Income 



Number of 
returns 



Adiusted 
gross 
Income 



TotsI 

Hemlzed 

deductions 



Total 

medlcsl 

snd 

dental 

eipenses 

deduction 



One-fult Insurance 
premiums not 

subject to 
reduction by 3 

percent of 

adjusted gross 

Income 



Numtwr of 
returns 



Medlcsl snd dental expenses 

subject to reduction by 3 percent 

of sdjustsd gross Income 



Number of 
returns 



Hedldne and drugs 



Number of 
returns 



Deductible 1 

percent of 

adjuated gross 

Income 



Number ol 
returns 



^iins, total 



ndar $1,000 

'X) under $2,000 . . . 

under S3.000 . . . 

1 under $4,000 . . . 

1 under $5,000 . . . 

f under $6,000 ... 

'. under $7,000 ... 

! under S8.000 ... 

'. under $9,000 , . . 

' under $10,000 .. 

1 00 under $11,000 , 

! M under $12,000 . 

i 00 under $13,000 , 

J 00 under $14,000 , 

1 00 under $15,000 



S 00 under $20,000 

) 00 under $25,000 . 

J 00 under $30,000 , 

i 00 under $50,000 . 

>A 00 under $100,000 



t 000 under S2OO,0OO , . 
I 000 under $500,000 . . 
1 OOO under $1,000,000 , 
rf 0,000 and over 



te I retuma, total 



I ider $1,000 

1 under $2,000 

1 under $3,000 

1 under $4,000 

1 under $5,000 



! under S6.000 . . , 

i ^ under $7,000 . . . 

t X) under $8,000 , . . 

: 1 K) under $9,000 . . . 

t )0 under $10,000 . . 

I too under $11,000 
llOO under $12,000 
ilOO under $13,000 
I MX) under $14,000 . 
ilOO under $15,000 . 



I MM under $20,000 . . 
I MX) under $25,000 . . 
I MX) under $30,000 
I MX) under $50,000 
|MX) under $100,000 



1,000 under S200.000 . , 
|000 under $500,000 . , 
lOOO under $1,000,000 . 
tlO.OOO and over 



mtaxable returns . 

rns, summary: 

■I. r $5,000 

SiO under $10,000 ,,, 
$MX) under $15,000 ., 
$ W or more 



13,219 
23,794 
61,696 
160,654 
284,417 

420,665 
501,641 
623.352 
744.968 
851.745 

882.970 
950,439 
939,147 
999,684 
974,748 

4,148,117 
2,934,943 
1.644,362 
1,732,076 
467.890 

83.954 

15.913 

1,802 

575 



37.628 
130.156 

227.186 
315.743 
504,619 
656.925 
771.086 

836.185 
920.355 
915.859 
976.757 
961.901 

4.099,080 
2,917,274 
1,638,252 
1,724,513 
465,296 



83,572 

15,815 

1,783 

569 



563,982 

3,142,771 
4,746,988 
11,029,532 



8,116 

34.773 

163.213 

643.752 

1,293,458 

2,316,145 
3,279,059 
4,676,224 
6,331,796 
8,097,295 

9.288,880 
10.931.358 
11.740.050 
13,499.178 
14.127.871 

72,222.504 
65.426.751 
44,752,477 
63,167,954 
30,634,257 

10.974,274 
4.449,904 
1.198,992 
1,146,108 

370,757.443 



138,209 
590,109 

1,257,879 
2,068,113 
3,789,906 
5,580,571 
7,333,293 

6,799,368 
10,586,631 
11,450,544 
13,188,407 
13.943.200 

71.387,063 
65.039.359 
44.588.260 
62.881,732 
30.466.247 

10.924.236 
4.422.663 
1.186.107 
1,125,081 

9,650,944 



2,143,312 
24,704,519 
59,587,336 
293,973,220 



45,090 
79,003 
217,140 
520,569 
783,873 

1,234,476 
1.478,706 
1.907.943 
2.293.268 
2.826.399 

2,884,749 
3,214,928 
3,244,579 
3,646,076 
3,694,597 

17,734,010 
13,942,074 

9.068,667 
12.326.213 

5.725,590 

2,120,553 
983,752 
330,840 
352,239 

M, 126,733 



68.037 
268.734 

531.061 

761.703 

1.352.341 

1.817.762 

2,293,865 

2,598,273 
2,973.032 
3.088,174 
3.496.753 
3,591.622 

17,251.528 
13.706.068 

6.990.391 
12.062,514 

5,598,204 

2,072,306 
954,186 
317,367 
331,502 

6,528,602 



1.645,674 
9.740.795 
16.686.928 
62.563.938 



14.294 
19.963 
118.332 
217.814 
295.550 

405,080 
433,723 
569,029 
561,972 
706,093 

563,406 
573,356 
516.993 
520.707 
542.427 

2.101,459 

1,286,247 

679,307 

865,859 

321,774 

83,581 

21,595 

3,009 

742 



24,356 
80,303 

159,516 
203,365 
358,461 
405,240 
472,616 

468,296 
504,461 
481,800 
489,639 
511,711 

1.970.706 

1.235.138 

672.312 

793.625 

310,558 

80.281 
21.171 
2.897 



665,953 
2,675,897 
2,716,889 
5,363,573 



6,987 
18,367 
42,656 
157,279 
235,273 

357.794 
417.960 
520.647 
634.585 
723.735 

737.345 
811,543 
794,243 
862,555 
846,733 

3,625,716 
2.676,959 
1.526,228 
1.634.542 
449.461 

81.482 

16.603 

1.765 

571 



26,035 
117,218 

195,792 
268,144 
427,022 
567,533 
663,462 

703.536 
787.052 
774.607 
843.996 
837.473 

3.583.592 
2.660.919 
1.521.387 
1.628,962 
447,072 



81,147 

15,514 

1,747 

565 



460.562 
2.654.721 
4.052.419 
10.012.327 



763 
2.343 
4.603 
17.257 
27.015 

41.547 
50.342 
61. ir" 
72.240 
61.349 

83.648 
92,900 
91,245 
95,860 
94,404 

407,145 
296,885 
173,928 
190,385 
57.116 

10.315 

1.906 

208 

64 



2.339 
12,522 

22,580 
31,373 
49,753 
63,424 
74,509 

79,272 
89,686 
88.991 
93.758 
93.234 

402,062 
295,127 
173,309 
169,856 
56,812 

10,277 

1.695 

206 

63 

123,505 



51.962 

306.665 

458,058 

1,137,952 



12,990 
22,324 
59,242 
171,131 
262,052 

410,060 
472,697 
597,291 
679,017 
784,593 

799,809 
853,150 
639,062 
884,984 
832,213 

3,492,746 
2308.411 
1,211.377 
1.164.489 
295.361 

50.771 

9.252 

970 

264 



36.616 
116.146 

218.764 
296.088 
480,312 
598,996 
704,443 

753,447 
823.553 
818.123 
863.560 
819.407 

3.450.732 
2,292,564 
1,206,689 
1.177,625 
293.373 

50.520 

9.193 

963 

262 



527.739 
2.943,658 
4.209,218 
8.553,641 



13,907 
18.570 
120.083 
218.459 
304.332 

429.263 
474.794 
638.995 
651.989 
834.104 

715.208 
751.001 
713.855 
748,300 
773,626 

3,287,215 
2,243,3 
1,280,715 
1,613,562 
579,273 

142,710 
37,053 
6,267 
2.299 



25,865 
83,442 

171,952 
229.347 
413.676 
483.978 
585.441 

530,301 
675,366 
673,438 
711,427 
738,792 

3,142,246 
2,185,076 
1,270,974 
1.534.813 
565.622 

138,821 
36,432 
6,090 
2,261 



675.252 
3.029.144 
3.701,990 
9,192,412 



5,133 
13,724 
37,444 
126,928 
194,745 

296,048 
368,151 
467,125 
472,665 
530,250 

575,534 
605,694 
579.218 
627.265 
573.577 

2.356.284 

1.433.171 

739.322 

664.563 

129.675 

16.681 

2.722 

261 



26.354 
82,822 

147,389 
234,052 
371,284 
417,468 
479,130 

542.135 
584.919 
565.005 
613.713 
563.408 

2.325,326 

1.423.046 

736.500 

660.036 

128.898 



16.553 

2.696 

257 



377.974 
2.134.239 
2.961.288 
5,342.744 



7.653 
22.383 
32.122 

61.769 
68.720 
91.402 
88.683 
104,598 

104,446 

112,91 

109,167 

118,173 

101,512 

463,253 
296,280 
160,620 
160,316 
40,231 

6,515 
1,323 



3,825 
13.052 

29.535 
43.502 
64,307 
76,276 
91,8 

97,150 
107,852 
106,123 
116.164 

99.106 

455,803 
295,353 
159,687 
156,033 
39,856 

6,437 

1,297 

170 



65,185 

415,193 

546.210 

1.130.750 



5,133 
13,724 
37, 

126,929 
194,745 

296.048 
368.151 
467.125 
472.665 
530.250 

575.534 
605.694 
579.218 
627.265 
573,577 

2,356,284 

1,433,171 

739,322 

664,563 

129,675 

16,681 
2,722 



26.354 
62.822 

147.369 
234.052 
371.284 
417.466 
479.130 

542,135 
584,919 
565,005 
613.713 
563.408 

2.325.326 

1.423.046 

736.500 

660,036 

128,898 



16,553 

2,696 

257 



377,974 
2,134,239 
2,961,288 
5.342.744 



38 

192 

1.485 

4.482 

8,420 

15.393 
22.067 
31.585 
34.315 
42,790 

50,043 
56,626 
57,143 
65,202 
61,643 

291,410 
209,318 
120,921 
126,056 
34,533 

5,987 

1,255 

172 

37 



958 
3.609 

7.872 
13.924 
24.766 
30.102 
38.437 

46,672 
54,487 
55,653 
64.013 
60.542 

287.819 
207,530 
120,464 
124,879 
34,258 

5,922 
1,233 



14,617 
146,150 
290,657 
789,688 



F lotes al end of tatjie. 



54 



Individual Returns/1975 • Deductions and Exemptions 



Table 2.5 — Returns with Medical and Dental Expenses Deduction: Medical and Dental Expenses Deducted by Size of Adjusted Gros 

Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands ol donafs] | 



Slit of idlustM grou lncom« 



and dental «xp«nsM tub|«c1 to reduction by 3 pofctnl of ad|uat»d grosa Income— Contlnuod 



Medldne and druga— Cont'd 



Medicine and 
druga In exceaa 
of 1 percent 
of ad)uated 
groaa Income 



Number of 
retuma 



Balance of 
Inaurance premluma 



Number of 
retuma 



All ottier 

medical and 

dental expenaea 



Number of 
retuma 



DeductlMe 3 

percent of ad|uatad 

groaa Income 



Number of 
returru 



Medical and 

dental axperuee 

In eiceea of 

3 percent of 



groea Income 



Number of 
reutuma 



SIOO.OOO under S200.000 
$200,000 under S500,000 
$500,000 undef $1,000,000 
$1,000,000 and over 



117) 



(1«) 



|H) 



(») 



(g'l 



All retuma, 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 $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 $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 



Taxable retuma, 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 
$6,000 under $9,000 
$9,000 under $10,000 

$10,000 under SI 1.000 

$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 and over 

Total nontaxable retuma . . . 

All returns. Summarv 
Under S5000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 or more 



5.133 
13.724 
34.220 
122,046 
162,551 

247,265 
295,636 
357,573 
329,217 
351,336 

362.21 1 
371.735 
329,313 
344.734 
286.627 

1.064.796 
534.405 
233.472 
147.711 
16.066 

762 
52 



25.579 
69.352 

129.180 
167.744 
277.672 
286.670 
312.349 

337.362 
355.952 
319.231 
340.464 
260.987 

1.071.777 
528.766 
232.570 
146137 
15.821 



6.167 
17.901 
23.702 

46.396 
46.653 

59.817 
54.368 
61.808 

54.403 
56.265 
52.024 
52.972 
39.869 

171.643 
66.962 
39.700 
34.260 
5.697 

529 
69 



6756 
16.669 
39.113 
141.689 
203.396 

335.366 
369.616 
479.495 
537.650 
645.231 

632.914 
688.705 
674.535 
715.625 
681.310 

2.661.051 
1.965.321 
1.056.792 
1.054.500 
271.475 

47.565 

8.819 

920 

257 



[] 



337.674 
1.581.249 
1.694.620 
2.017.272 



21.664 
29.578 
39.541 
46174 
53.462 

50.278 
53.365 

50.471 
52.151 
38.563 

167.985 
87.623 
39.222 
31.154 
5.596 

514 



50.568 
269.043 
255.552 
341.061 



25.768 
99.513 

179.653 
234.529 
392.149 
462.317 
587.562 

600.637 
664.701 
657.507 
698.679 
672.320 



2.628.676 
1.971.047 
1.053.402 
1.049.753 
269.705 

47.361 
6.769 



407.625 
2.367.362 
3.393.089 
7. 286.700 



1.345 
3.642 
8.498 
32,354 



81.020 
86,222 
105,959 

126,173 
127,631 

139,129 
141,561 
136,496 
146,357 
138,314 

595,569 
406,295 
236,795 
269,360 
90,601 

14,900 
2,399 



16.366 

41.552 
47.219 

K6ie 

108.535 
1 14.459 

128,691 
133.647 
134.657 
144.552 
135.334 

585.827 
405.165 
235.476 
266.222 
90.033 

14.650 

2,381 

218 

57 



90.907 

526.204 

705.656 

1.618.218 



11.323 
20.823 
57.103 
163.114 
251.965 

363.808 
453.219 
565.395 
624.518 
718.496 

751.493 
798.436 
778.840 
819.620 
779.530 

3.208.674 

2.035.635 

1.062.814 

991.621 

207.165 

27.372 

4,160 

390 



110735 

205,494 
267,105 
450,641 
547,006 
641,928 

706.804 
769.196 
759.112 
800.040 
766.616 

3.168.762 

2.021.543 

1.058.503 

965.214 

205.536 

27.167 

4.143 

365 



504.328 
2.745.436 
3.928.119 
7.536.141 



11.370 
13.022 
105,418 
168,205 
235.762 

301.847 
341.919 
473,219 
472,447 
644,465 

521,676 
553,155 
523,335 
546,971 
595,442 

2,519,763 
1,746,062 
1,004,220 
1,309,942 
462,974 

127,281 
34,585 
6,043 
2.242 



20.481 

57.634 

108.737 
152.549 
289317 
329.269 
417.519 

451.332 
468.354 
488.110 
514.724 
564.696 



996.276 

1.235.437 

469.992 

123.457 
33.987 
5.871 
2.204 



533.777 
2.233.897 
2.740.579 
7.233.132 



12.945 
22.324 
59.242 
171.131 
262.052 

410.060 
472.697 
597.291 
679.017 
784.593 

799.609 
853.150 
839.062 
884,984 
832,213 

3,492,746 
2,306,411 
1,211,377 
1,184,489 
295,361 

50,771 

9,252 

970 

264 

15.015.8O< 



[] 



216764 
296,088 
480,312 
596,996 
704,443 

753,447 
823,553 
816123 
863,560 
819,407 

3,450,732 
2,292,564 
1,206,689 
1,177,625 
293,373 

50,520 
9,193 



527,694 
2,943,658 
4,209,218 
8,553,641 



276 

950 

6,355 

17,902 

35,796 

65,730 
91,413 
131,153 
162,257 
209,359 

235,451 
270,545 
288,107 
323,453 
325,603 

1,592,900 

1,253,957 

775,335 

938,067 

314.615 



17.364 
3.466 
1.622 



35.015 
57.354 
104.968 
142.162 
187333 

221.277 
260.591 
280.629 
315.346 
320.315 

1.573.602 

1.245.065 

771.971 

931.044 

311.676 

68.817 
17.156 
3.399 
1.563 



61.281 

659,912 

1,443,159 

4,966,791 



12,990 
22,324 

59,197 
165,715 
255,830 

362.058 
461.515 
561.892 
566.672 
677.093 

663.136 
707.088 
683.757 
694498 
642.463 

2.545.680 

1.433.584 

682.690 

593.617 

91.940 

9.358 

1.172 

125 

20 



32.518 
113.288 

202.684 
290.385 
445.935 
511.277 
601.165 

639.516 
678.461 
664.331 
675.192 
631.032 

2.511.940 

1421.303 

679.234 

588.469 

90.873 



9,244 

1.153 

122 



516,056 
2.669,230 
3.410.942 
5,356.566 



NOTE Detail may not add to total because of rounding 



Individual Returns/1975 • Deductions and Exemptions 



55 



Table 2.6— Returns with Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income 

[All figures are estimates based on samples— money amounts are In thousands of dollars] 



Sbt or MJlMtwl grots Inconw 



Number ol 
returns 



«d|uit«l 
groM 
Income 



Tout 
Itemized 
deductloni 



ToUl 

miscellaneous 

deductions 



Net CssusHy 
or theft loss 



Number ol 
returns 



total 



under 11,000 

DOO under S2,(XI0 . . 
goo under S3.000 . . 
300 under S4.000 . . 
nOO under $5,000 

1000 under S6.000 . . 
^00 under $7,000 , , . , 
00 under $a.000 .... 
OO under $9,000 . . . . 
HX) under $10,000 

,000 under S1 1.000 
,000 under $12,000 
,000 under $13,000 
,000 under $14,000 
,000 under $15,000 

,000 under $20,000 
,000 under $25,000 
.000 under $30,000 
4.000 under $50,000 
,000 under $100,000 



,000 under $200,000 , . 

.000 under $500,000 . . 
0,000 under $1,000,000 . 
Xio.OOO or more 



^ returns, total 

under $1,000 

X)0 under $2,000 
VX under $3,000 
000 under $4,000 
MO under $5,000 

' )00 under $6,000 

MO under $7,000 

JOC under $a.000 

300 under $9,000 . . 

300 under $10,000 . . 

' 1.000 under $11,000 

.000 under $12,000 

t' '.OOO under S 13.000 

f i.OOO under $14,000 

I'l.OOO under $15,000 

I ' i.OOO under $20,000 

1.000 under S25.000 

1 1 I.OOO under $30,000 

' 1.000 under $50,000 

1.000 under $100,000 

' ' W.OOO under $200,000 

W.OOO under $500,000 

MiO.OOO under $1,000,000 

W 000.000 or more 

I 

ff nontsjiat>le returns . . . 

^ itums, summary 

^' 3er $5,000 
000 under $10,000 
),000 under $15,000 
, i.OOO Of more 



9.302 
14.089 
53.838 
146.350 
219.273 

364.132 
439.233 
567.140 
719.877 
870.817 

917.187 
1.013.098 
1.061.070 
1.147.672 
1.132.927 

5.014.240 
3.522.145 
1.917.104 
2.014.271 
585,987 

121.633 
24.581 
2.853 
1.008 



32.832 
103.693 

201.731 
280,285 
469.877 
635,700 
800,592 

880.797 

984.882 

1 041.472 

1.127.251 

1.122.798 

4.957.678 
3.507.358 
1.910.667 
2.004.328 
582.704 

121.000 
24.400 
2.816 



442,852 
2,961.199 
5.271.954 
13.203.822 



5.596 
20.915 
137.834 
519.314 
994.391 

2.006.703 
2.870.604 
4.261.823 
6.124.501 
8.286.828 

9.647.846 
11.649.990 
13.266.153 
15.502.562 
16.419.624 

87.418.532 
78.526.440 
52.178.883 
73.562.747 
38.877.958 

15.953.700 
8.890.015 
1.898.842 
2.130.555 

440,429.327 



1.116.322 
1.834.517 
3.532.312 
5.405.823 
7.623.734 

9.266.70O 
11.325.865 
13.023.155 
15.225.213 
16.274.257 

86.457.767 
78.199.907 
52.010.017 
73.184.568 
38.663.391 

15.666.968 
6.636.446 
1.874.299 
2.102.292 



1.678.051 
23.550.459 
66.486.175 
357.437.672 



30.031 
49.706 
191.765 
397.143 
568.315 

1.023.552 
1.248.107 
1.693.021 
2.173.963 
2.772.913 

2.940.100 
3.329.377 
3.561.220 
4.078.195 
4.188.910 

20.968.806 
16.364.670 
10.483.870 
14.305.718 
7.551.454 

3.186.995 

1.549.940 

516.697 

628.975 

97,947.491 



57.437 
215.991 

459.481 

850.761 

1.243.482 

1.736.962 

2.340.592 

2.706.761 
3.128.550 
3.434.846 
3.947.024 
4.097.565 

20.412.407 
16131.070 
10.364.859 
14.016.048 
7.339.994 

3.076.303 

1.492.832 

487.784 

600.763 



1.236.961 
8.911.556 
18.097.802 
75.53.1 24 



2.436 
10.004 
15.700 
46.108 
64.643 

132.255 
151.348 
220.168 
270.124 
353.106 

423.894 
420.583 
461.026 
510.145 
522.004 

2.575.602 
1.721.741 
1.189.245 
1.544.795 
946.536 

399.159 
194.650 
65.743 
75.827 



6751 
21.207 

52.205 
76.841 
173.041 
217.548 
298.331 

393.794 
402.558 
437.165 
496.984 
505.640 

2.496.552 
1.681.740 
1.129.361 
1.468.983 
887.606 

378.033 
181.725 
57.608 
74.272 



138.891 
1.127.000 
2.337.653 
8.695.098 



10.313 
15.630 



47.797 
39.180 
55.140 

80.837 
72.480 
86.240 
93.470 
82.941 

377.528 
312.547 
177.267 
200.771 
53.464 

11.390 

2.629 

350 



13.718 
8.842 
45.280 
33.245 
48.140 

75.349 
69.909 
82.667 
90.771 
80.370 

371.350 
311.439 
175.393 
200.572 
53.047 

11.323 

2.605 

346 



32.806 

187.646 

415.968 

1.138.108 



6.793 
15.030 

13.514 
15.980 
26.840 
40.927 
57.920 

61.629 
46.359 
60.732 
54.355 
43.531 

224.668 
178.423 
144.509 
121.608 
76.524 

28.829 
13.762 
3.625 
1.415 



[ ] 



16.506 
18.063 
37.522 

53.306 
42.531 
43.722 
49.364 
38.604 

204.681 
168.748 
1 13.830 
120.373 
64.966 

21.773 
11.280 
2.140 
1.415 



26.059 
155.181 
266.606 
793.363 



2,936 

7.731 
11.103 

4.892 
12.607 

15.845 
20.080 
17.335 
13.873 
15.626 

94.661 
70.345 
50.413 
74.225 
31.555 

7.262 

1.664 

199 

67 



10.204 
4.184 
11.494 

15.500 
19,109 
16.509 
13.573 
15.548 

91.786 
89.658 
49.694 
73.136 
30.909 

7.201 

1.639 

195 



10.122 
36.175 
82.759 
330.391 



7.761 
8.541 
7.024 



28.487 
23.007 
20.571 
24.947 
29.846 

139.918 
102.360 
101.280 
269.412 
226.102 

88.427 
33.038 
7.193 
2.872 



6.546 
4.794 
14.363 

25.397 
20.894 
16,961 
23,363 
29,677 

130,673 
100,061 
%,379 
253,024 
213,054 

87,065 
32,316 
6,598 
2,768 



8,429 
44,430 
126,858 
97.0602 



_L_ 



56 



Individual Returns/1975 • Deductions and Exemptions 



Table 2.6— Returns with Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income— Continue' 

[All tigures are estimates based on samples— money amounts are tn thousands ot dollars] 



Slzt of wljusttd grow Income 



Number of 
retumi 



Expense* tor 

child and 

dependent care 



Number ot 
retuma 



Political 
conblbutlona 



Number ot 
retuma 



CRher 

mlacetlaneous 

deductlont 



Numt>ef of 
returns 



All returns, tolil 



$1 ufKJer $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 $H,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 S30.000 
$30,000 under $50,000 
$50,000 under $100,000 

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



Taxable returns, total 

$1 under $1,000 

$1,000 under $2,000 . . . 
$2,000 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 
58,000 under $9,000 
$9,000 under $10,000 

510,000 under $11,000 

$11,000 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 $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 
S), 000,000 or more 

Total nontaxable returns ... 

Ah returns, summary 
Under 55,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 or more 



20,601 
40,761 

85,366 
120,273 
153,852 
232,935 
308,277 

365,526 
427.458 
484,239 
557.873 

533,247 

2.480.030 

1,603,412 

777,352 

497,871 

37.562 

1.970 
276 

25 



27,750 

39,013 
80,846 
116,690 
191,347 
292.255 

350.195 
416.055 
478,703 
551.499 
529,555 

2,466.680 

1.600,458 

776.518 

497.630 

37,55 

1,970 

275 

25 

10 



68,178 

900,703 

2.368,343 

5,398,508 



2.329 
3.103 

6.822 
14.384 
16.428 
24.851 
34.734 

41,143 
51,864 
59,630 
73.270 
71.797 

369,662 
279,359 
147,393 
108,372 
12,439 

415 



[] 



6,242 
99.219 
297,725 
917.738 



29.740 
38.093 
63.899 
98.302 
114,043 

100,166 
104,542 
123.509 
128.149 
147.660 

575,425 

117.861 

12.943 

3.603 

198 



1,577,576 



3.019 
9.484 




24.490 


11.073 


58.130 


19.664 


86.664 


32.350 


109.757 


39,551 


98.235 


50,404 


102.610 


58.932 


121.661 


72.346 


126.961 


71,186 


144.072 


367.526 


570.423 


278.881 


117.832 


147.281 


12.943 


108.265 


3.603 


12.436 




195 


415 






81 


J 





7.763 
344.077 
604,026 
710,030 



25.980 
35.906 
57.272 
71.818 
101.010 

85.012 
82.240 
96,110 
102.026 
115.670 

461.498 
73.199 
11.162 
5.826 

207 



54,756 
66,536 



83,167 
81,180 
95,303 
101,235 
110.598 

455.553 
73.184 
11.162 
5.826 

199 



6.427 
291.986 
481,057 
551,891 



942 
4.145 



7.999 
14.487 
6.956 

11.051 
26,497 
11.161 
26.921 
26.502 

110.204 
101.997 

75.303 
110,067 

95,673 

36.421 
10,390 
1,321 



14,063 
6.825 

9.765 
24.169 
10.491 
26,587 
26.170 

109.053 
101.007 

74.626 
108.609 

95.144 

38,283 

10.339 

1.310 

521 

20,619 



5.087 
36.451 
102.132 
543.901 



1.227 
267 

653 

1.518 

913 

1.836 



7.834 
9,245 

6,745 
11,020 
10,501 



1.473 
202 



1,950 

7,717 
9,157 
6, 

10.670 
10.424 



1,465 
201 
82 

1.785 



483 
2,201 
6.905 



8.63S 
12.988 
50.592 
130,447 
200.500 

328,482 
395.556 
512.132 
640.542 
774.979 

847,462 

916,949 

977,388 

1,050.964 

1.036.676 

4.614.715 
3.292.530 
1.809.238 
1.906,553 
548.102 

112,269 

22.576 

2.663 

924 



4,894 

128.591 

163,161 
256.982 
424.653 
561.107 
712,229 

813. 

893.330 

960.472 

1.032.016 

1,026.577 

4,565,865 
3,278,809 
1,804,460 
1,897,197 
545,166 

111,662 

22,409 

2,628 

914 

967.M7 



403,162 
2.651,691 
4,829.439 
12,309,572 



1.37 

i.o; 



NOTE Detail may not add to total because ol rounding 



Individual Returns/1975 • Deductions and Exemptions 



57 



Table 2.7— Returns with Interest Paid Deduction: Interest Deducted by Size of Adjusted Gross Income 

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



SJzfl of adjusted gross Income 



Number of 
returns 



Adjusted 
gross 
Income 



Total 

Itemized 

deductions 



ttome mortgage 



NumtMr of 
returns 



Investment Interest' 



Numtier of 
returns 



NumtMr of 
returns 



Ninu, total 

mder $1,000 

10 under $2,000 

' under $3,000 

under $4,000 

under $5,000 

too under $6,000 

under $7,000 

under $8,000 ...... 

» under $9,000 

inder $10,000 -,,, 

under $11,000 . 
__ under $12,000 
00 under 513,000 
under 514,000 
under $15,000 

4 00 under $20,000 

I 00 under $25,000 . . 
r 00 under 530,000 
f 00 under 550,000 
I 00 under $100,000 

: 000 under 5200,000 

J 000 under $500,000 

J CMOO under $1,000,000 

I O.OOO and over 

■ 1 returns, total 

! ider SI.OOO 

3 under $2,000 

J under $3,000 

1 under $4,000 

i under 55,000 

i under $6,000 

J under $7,000 

* under 56,000 

I under $9,000 

1 under S10.000 

i 00 under $11,000 

5 00 under $12,000 
i 00 under 513.000 
1 00 under $14,000 
i 00 under $15,000 

S 00 under 520,000 
S 00 under $25,000 
S 00 under $30,000 
$ 00 under 550,000 
i 00 under $100,000 

S OOO under $200,000 
i 000 under $500,000 . 
S 000 under $1,000,000 
S 0,000 and over 

3t ontaxable returns ... 

I "ns, summary 
U r 55,000 
fi< under $10,000 
$ 00 under $15,000 
S 00 or more 



23,644 
45,843 
116.035 
206549 

366.264 
460.308 
592.843 
740.972 
917.637 

987.924 
1.077.719 
1.145.017 
1.235.483 
1.200.677 

5.406.520 
3.624.630 
2.097,841 
2,176,813 
608,913 

118,856 

22,501 

2,512 

872 



17,699 
85.367 

183.083 
266.692 
485.354 
636.525 
842.390 

941.406 
1.041.632 
1.118.546 
1.210.651 
1.187.180 

5.344.451 
3.806.234 
2.091.441 
2.166.972 
604.984 

118.229 
22.309 



401.159 
3.078.024 
5.646.820 
14.259.456 



5.506 
34.600 
1 18.603 
414.582 
936.033 

2.016185 
3.014.716 
4.443.529 
6.299.631 
8.726,601 

10.397.360 
12.400.243 
14.318.260 
16.663.637 
17.401.913 

94.271,773 
85.256,253 
57,094.776 
79.412.252 
40.232.890 

15.540.975 
6.282.922 
1.669.055 
1.848.614 

46S.B73.147 



64.309 
388.333 

1.010.323 
1.753.920 
3.638.139 
5.408.524 
8.015.333 

9.910,639 
11,987,342 
13,989,361 
16,346,873 
17,208,330 

93,221,388 
84,854,568 
56,923,090 
79.029,884 
39.975.440 

15.457.157 
6.227.687 
1.640.512 
1.820.351 

9,947.763 



1.509.324 
24.500,661 
71,201.413 
381.609.512 



C , nol include carryover ol investment interest disallowed in previous years, 
VI Detail may not add to total because ot rounding 



37,291 
85,754 
128195 
351,212 
566.654 

1.040.888 
1.350.604 
1.740.940 
2.317.528 
2.898.281 

3.185.771 
3.566.092 
3.895.594 
4.418.657 
4.472.366 

22.602.091 
17.819.461 
11.541.481 
15.558.379 
7.872.900 

3.084.536 

1.443.612 

470.237 

569.264 



33.653 
185.430 

434.685 

649.929 

1.287.704 

1.777.920 

2,507.272 

2.915.336 
3.321.118 
3725.103 
4.264.705 
4.351.651 

22.056.222 

17.579.535 
11.413.098 
15.309.442 
7.645.245 

2.999.408 

1.380.700 

436.631 

541,071 

6.200.34S 



1.169.107 
9.348.442 
19.538.480 
80.961.961 



21.900 
37.921 
56.630 
132.095 
177,639 

346,512 
497,286 
567,446 
839,974 
1,066,361 

1.131,907 
1.310,537 
1,421,077 
1.686.226 
1.660.694 

8.342.044 
6,448.473 
3.895,034 
5.189,110 
2,431.226 

923.044 
409.597 
134.566 
137.983 



12.358 
49.924 

125,160 
223,641 
398.839 
633,512 
910,081 

1,021,082 
1,200,117 
1,355,169 
1,616,209 
1,606,408 

9.094,609 
6.320,799 
3,840,109 
5,071,590 
2,323,260 

867,755 
371,370 
1 16,280 
114,081 



426,185 
3,337,579 
7,210,441 
27,911,078 



8,204 
19,265 
38,637 
92,756 
140,904 

234,659 
320,976 
405.882 
529.347 
648.640 

712.906 
821.201 
668.226 
1.017.862 
987,310 

4,630,930 
3,294,630 
1,793,916 
1,849,775 
459,257 

78137 
12,043 



45,296 

102,813 
162,791 
317,011 
435,064 
584,217 

670,192 
766,168 
864,950 
994,171 
976,311 

4,576,888 
3,279,669 
1,769,174 
1,843,987 
457,084 

77,804 

11,959 

1,126 

355 

996,474 



299,966 
2.139,504 
4.427,505 
12,120,193 



13.81 
22.155 
37.247 
88.450 
113,084 

222,090 
328,339 
378,948 
532.950 
686.420 

720.108 

832.278 

942.009 

1.119.469 

1.103.238 

5.609,634 
4,267,549 
2.574,967 
3,246,650 
1.050.726 

224.130 
43.355 
6.068 
5,124 



29,51' 

77,433 
140,192 
249,946 
396,531 
590.689 

852.075 

766.032 

900.791 

1.071.691 

1.075.664 

5,491,560 
4,231,498 

2,557,179 
3,226,309 
1,041,045 

221,781 
42,525 
5,787 
5,081 



274,802 
2,150,746 
4,717,101 
17,028,204 



2,679 
1,401 



1,475 
767 



82 
5,029 



1,348 
710 



22,174 

43,327 

75,922 
71,762 
40,904 
74,266 

233.6n) 



20.333 

60.863 
57.973 
31.701 
53.660 

100,033 



20,843,714 

6.526 
18.547 
37.928 
71.584 
157.560 

291.436 
398.940 
507.415 
636.800 
800.584 

884.412 

984.325 

1.034.209 

1.126.414 

1.091 

4.912.600 
3.477.981 
1.880.996 
1.875.396 
521,613 

103.561 
19.941 
2.239 



68,123 

143.702 
234.540 
409.991 
545.145 
739.963 

841.667 

951.411 

1.009.110 

1.103.668 

1.060.500 

4.855.220 
3.462.145 
1.875.089 
1.866.762 
518194 

102.997 

19.762 

2.207 

767 



292.165 
2.635.175 
5.121.248 
12.795.126 



8.034 
15,765 
19,375 
43,190 
64,550 

124,422 
168,943 
208,417 
307,024 
377,940 

«11,609 
474.782 
479.068 
566.757 
557.456 

2.731.275 
2.173.954 
1.319.040 
1.928.283 
1,337.173 

622.992 
294.479 
87.595 
56.594 



20.413 

47.726 
83.449 
148.893 
236.981 
319.392 

369.007 
433.562 
454.378 
544.518 
530.744 

2.602.948 
2.087.094 
1.282.930 
1.836.963 
1.261.883 

585.110 
270,871 
78.793 
55.340 

1,126,882 



150.914 
1.186.746 
2,489,673 
10,553,384 



58 



Individual Returns/1975 • Deductions and Exemptions 



Table 2.8— Returns with Investment Interest Expenses: Investment Interest by Size of Adjusted Gross Income 

[All figures are estimates based on samples— money amounts are rn thousands of dollars] 



Stz« of •d|ust*<l oro** Incomt 



Total returns witti 
InvMtmcnt inttrvtt tiptaHt 



r of 
rttuma 



Adjuattd 
grow 

Income 



flfltumi with nonbuslntM 
lnv«ttm«nt InttrMt •xpvnMt 



Numbof of 
rvtums 



Adjutod 
groM 
InconM 



Rvtumg with bualn«M 
Invntmcnt Intcrwt txpenvet 



Number of 
retumt 



Adiusttd 

grou 
Incom* 



SutlnM 

Investm* 

InttTMl 



Totil 

Under $5,000 

SS.OOO 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 ufxJer $50,000 
$50,000 urKJer $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



= 


316 
2.08e 
1,874 




2.441 
2.122 
1.853 



1.157 
2S.291 
44,077 

92.635 
150.842 
260.874 
293.833 
145,632 
208.915 



S<3,657 

30.017 
16,406 
17,731 

23,069 
94.745 
138.952 
118.434 
55.523 
88.780 



S,73a 

158 
2.679 



1,401 
1,475 



98,527 
208,704 
227,249 
119,245 
167.412 



45.184 
86.148 
79.354 
42.766 
75,624 



6,870 

306 

2,071 

658 

1,030 

1,183 

862 



35.204 
83.793 
119.826 
130.524 
51.765 
84.719 



StM Of adluattd groM InconM 



Toul 

Under S5.000 
S5.000 under SI 0.000 
$10,000 orate $15,000 
$15,000 undei $20,000 
$20,000 undef S25,0OO 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



Amount not lubloct 
to llmtlatton 



Numbor of 
retumt 



t1.»7 

316 
2.088 
1,874 

2.441 

2.122 

1,653 

993 

214 

96 



148,536 

2,364 
5,850 
11,951 

13,061 
41,204 
43.136 
23.670 
5.041 
2.259 



Amount eubjoct 
to ilmtatlon 



Numtior of 
rotums 



U5,121 

27.652 
10.556 
5.781 

10.006 
53.540 
95.616 
94,764 
50,461 
66.522 



Size of idluoted grow Income 



Toul 

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 



Amount deductltile In current year 



Number of 
retumt 



I") 



11.M7 

316 
2.088 
1.874 

2.441 

2,122 

1,853 

993 

214 

96 



17.118 

22.765 
91.143 
126.123 
1 10.287 
53.565 
87.401 



Nonbuilnett 



1.401 
1.475 



333,712 

5.359 
22.174 



43.327 
75.922 
71.762 
40.904 
74.266 



Number of 
retumt 



{»)» 



308 
2,071 



1.030 
1.183 
662 
444 
76 
36 



Amount not deductible In current year 



Number of 
retumt 



(21) 



643 

3,602 
12.829 
8.147 
1.957 
1.379 



NonbutJnett 



Number of 
retumt 



10.226 
7,591 
1,862 
1.358 



Number of 
retumt 



(25> 



NOTE Detail may not add to total because ol rounding 



Individual Returns/1975 • Deductions and Exemptions 



59 



Table 2.9— All Returns: Exemptions by Type, Number of Exemptions, Sources of Income, by Size of Adjusted Gross Income 

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





Number of 
returns 


Numtwr of 
exemptions 


NumtMr of 

exemptions 

for 

tax- 

psyers 




Exemptions for age 65 o 


over 




Number of 
returns 


Number of 
exampttons 


Adjusted 
gross 

leas 
deficit 


Income 
tax 
after 

credtta 


Total 

Income 

tax 


foui 


11] 


(2) 


|3| 


(4) 


(5) 


(6) 


(7) 


18) 


82.229.332 

643.791 
4.738.778 
5.407.488 
5.002.560 
4.565.790 
4.543.446 

4.737.247 
4.164.112 
3.849,630 
3.725.149 
3.476.777 

3.282.636 
3.120.493 
2.950537 
2.926.377 
2.683.637 

10.353.534 
5.598.117 
2.744.255 
2.747.618 
781.406 

152.349 
29.193 
3.289 
1.124 

24.901.853 
19.952.914 
14.963.680 
22.410.685 


212,202.596 

1.742.610 
6.273.673 
7.773.487 
8.126,549 
8,760,745 
9,362,490 

10,312.187 
9.699.535 
9.350.627 
9.494.838 
9.346.466 

8.988.267 
9,003.089 
8.769.582 
9.052.085 
8.517.542 

34,781.699 
19.534.517 
9.669.366 
9.968.496 
2.975.811 

579.066 

104.563 

11.492 

3.814 

42.039.554 
48.203.653 
44.330.565 
77,628.824 


126.560.899 

1.032.816 
5.198.675 
6.069.037 
5.907.254 
5.776.61 1 
5.929.545 

6.401.144 
5.849.233 
5.647.402 
5.586.398 
5.410.995 

5.213.144 
5,173.461 
5.004.622 
5.137.067 
4.765.493 

19.239.870 
10.737.477 
5.315.032 
5.312.180 
1.499.232 

291.368 
54.803 
6.036 
2.004 

29.913.938 
28.895.172 
25.293.787 
42.458.002 


7,683.135 

97,152 
226,398 
347,655 
564,814 
751,115 
834,908 

699.254 
568.980 
440.949 
447.994 
386.453 

267.711 
259.272 
192.212 
173.431 
147.872 

509.582 
245.058 
139.541 
232.788 
110.078 

30.299 

S.095 

1.104 

420 

2.822.042 
2.543.630 
1.040.498 
1.276.965 


9.937,208 

131.050 
298.224 
427.385 
683.666 
919.882 
1.014.646 

900.502 
746.562 
599.049 
599.402 
500.870 

350.965 
344.652 
243.571 
219.290 
193.909 

692.362 
337.463 
185.566 
328.659 
160.837 

44.725 

11.793 

1.578 

600 

3.474.853 
3.346.385 
1.352,387 
1,763,583 


81.010,831 

-660,040 
133,442 
532,594 
1,424,867 
2,623,366 
3,766,082 

3,831.838 
3.682.S97 
3.302.053 
3.797.965 
3.671.999 

2.803.935 
2.985.125 
2403.472 
2.335.718 
2.144.224 

8.764,629 
5,460,687 
3,803.720 
8.732.697 
7,399.970 

4.060.098 

2.311.738 

740959 

956.796 

7.820.312 
18.286.752 
12.672.475 
42.231.293 


11.874.710 
2 

200 
11.838 
70.936 

117.153 
170.616 
187.179 
267.805 
293.130 

245.608 
289.407 
249.864 
254.646 
233.736 

1.076.441 

795.083 

620.732 

1.782.382 

2.055.443 

1.447.092 
955.723 
318.041 
429.651 

82.975 
1.035.883 
1.273,263 
9.482.589 


11.906.986 

1.331 




121 


under $2 000 


25 


under $3 000 . . .... 


200 




11.909 


under $5 000 


70.938 


under $6 000 


117.153 


under S7 000 . . 


170.616 


under $8,000 

under $9,000 

under $10,000 

under $11,000 

under $12 000 


187.179 
267.871 
293.130 

245.608 
289.407 




249.864 


under $14 000 


254.648 


under $15 000 . . 


233.762 


under $20 000 ... 


1.078,877 




795.403 




620.775 


under $50 000 


1.783.276 




2.057.864 


under $200 000 


1.452.525 


under $500 000 


962.858 


under $1 000 000 


322.159 




439.487 


ns. summary 


84.523 




1.035.950 


W Of more 


1.273,290 
9,513,222 





Eiemptlonfl for bitndrwu 


Exemptlona for ctilldren at home 






Adiusled 










Adiuatsd 






Size of adjusted grou Income 


Numbw of 
returns 


Number of 
exemptions 


gross 

Income 

leaa 

deficit 


Income tax 
after 
credlU 


Total 
tax 


Number of 
ratuma 


Number of 
exemptlona 


gross 

Income 

less 

doflctt 


Income tax 
anar 


tax 


Dtal 


(9) 


(10) 


(11) 


(12) 


(13) 


114) 


(15) 


(16) 


(17) 


(18) 


206,908 

869 

J 16,031 

15,495 

J 29,278 


217,592 

869 
16,031 
15723 
31,327 


2.203.246 

-6.318 
18.887 
41.359 

110.917 


1 — 1 1 — 1 
1 1 1 1 1 s 


257.727 

18 


32,695.569 

234.765 
366.296 
603.481 
739.295 
943.766 


70.845.058 

554.539 

713.974 

1,193.215 

1.422.425 

1.888.632 


507,620.657 

-3.750.374 

212.868 

921.094 

1,867,271 

3,322,770 


82.723.994 

170 
1.488 


62,795.551 




9.369 


f $1,000 


56 
101 


onder S3 000 


254 


ijnder $4,000 


1.578 


ijnder $5,000 


1") 


1.106.528 


2.145.665 


4,983,999 


13.347 


13.404 


jndef $6,000 


14.478 


16.527 


79.372 


4.399 
J 10796 


4.399 
10.796 


r 1.355.482 


2.728.189 


7,460,706 


39.186 


39.549 


jnder $7 000 


14,905 
18,120 


14.905 
18.348 


96.704 
133.950 


L 1.352.060 
r 1.402.824 


2.858.455 
2.868.379 


8,790,298 
10531,558 


146.740 
372.322 


146.929 


jntlBf $8,000 , , , 


372.426 


jnder $9,000 . . 


10,740 


13.099 


91.380 


. 1.398.246 


3.021.709 


11,899,126 


559.21 1 


559.262 


jndflf $10,000 , , 


13,009 


15.059 


123.230 


8.342 


8.342 


1.528.873 


3.172.081 


14,534,349 


860.263 


860.400 




7,808 
J 12,150 
J 16.227 


7.808 
12.150 

17.026 


83.031 
143.137 

225.386 

300,997 
154,908 


6.272 
12.044 

21.026 

34.482 
18.601 


6272 
12.044 

21.026 

34.482 
18.601 


1.495.471 
" 1.497.725 
. 1.514.956 
■ 1.602.116 
L 1.515.066 


3.207.484 
3.276.431 
3.314.871 
3.495.554 
3.365.841 


15,715,525 
17,221,804 
18,951,139 
21,639,044 
21,957,188 


1.050.793 
1.265.862 
1.498.127 
1.815.150 
l.%9.071 




under $12 000 


1.265.977 


under $13000 


1 498 313 


under $14 000 


1.815.294 


under Si 5 000 


1.969.313 






under $25,000 


7.094 


7.227 


3.574.732 


8.024.968 


79,409,644 


9.892.250 


9893.382 


under £30,000 


4.239 


4.239 


114,837 


19.329 


19.329 


1.762.916 


3.948.166 


47,969,193 


6.756.673 


6.757.181 


under $50,000 


6.258 


6.909 


225.773 


43.209 


43.209 


1.771.922 


4.068.271 


64470,153 


10.950.797 


10,954.922 


under 5100,000 


2.231 


2.275 


147,907 


36.048 


36.074 


496.616 


1.222.451 


32.698,685 


e.089.904 


B.I 00.783 


) under 5200,000 


432 


443 


57,393 


18.490 


18.519 


69.047 


224.178 


11.524.373 


3,819.731 


3.832.818 


) under $500,000 


116 


119 


32,153 


13.098 


13.222 


14.166 


33.992 


3.894,636 


1.529.468 


1.543.460 


) under $1,000,000 


18 


19 


12.384 


5.178 


5.178 


1.461 


3.421 


964,869 


412.867 


419.516 


100 ot more 


8 


8 


15.859 


5,934 


5.934 


425 


1.063 


813,927 


369.894 


379.131 


IS, summary 






















$5,000 


61.673 


63.950 


164.945 


282 


301 


3.994.131 


7.918.450 


7,557,628 


15.005 


24.761 


' under $10,000 


71.252 


77.937 


524.636 


23,537 


23.537 


7.037.485 


14.648.813 


53,216,037 


1.977.723 


1.978.565 


-0 urnJer $15,000 


36185 


36.984 


451.555 


39,342 


39.342 


7.625.334 


16.660.181 


95,484,700 


7.599.003 


7.599.751 


or mofe 


37.878 


38.721 


1.062.209 


194,370 


194.548 


14.038.619 


31.617.614 


351,362,293 


53.132.263 


53.192.471 


ites at end ol table 























60 


1 


ndjvidual Relurns/1975 • Deductions and Exemptions 










Table 2.9— All Returns: Exemptions by Type, Number of 


Exemptions, Sources of 


Income 


by Size 


Of Adjusted Gross Income— Continu^ 






[All figures 


are estimates based on samples— money 


amounts are 


in thousands ol dollars] 




















Exemptions for children sws)r from liome 




Exemptions for ottier dependents 










Adjusted 










Adjusted 






size of adjusted groM Income 






Number of 
returns 


Number of 
exemptions 


gross 

Income 

less 


Income tax 
after 
credits 


Tom 

Income 
tax 


Number of 


Number of 
exemptions 


gross 
less 


Income lax 
slier 


To. 














deficit 










deficit 














(19) 


(20) 


121) 


(22) 


(23) 


(24) 


(25) 


(2«) 


(27) 


R' 


Total 


960.909 


1.713.064 


16.067,359 


2,2»9,712 


2,293.695 


2,320,431 


2.92«,775 


35.0»5.7»5 


4,MS,S1( 


4.1 


No adjusted gross income 


4,956 
12,645 

8,646 
16.174 
22,139 
32,530 

41,143 
36,109 


7,498 
31,316 
25,806 
25,931 
48,712 
73,726 

88,712 
56,168 


-123,203 
5,749 
13,561 
41,495 
77,496 
146,307 

224,505 
233.834 


86 

1,641 

4,207 
8,708 


437 

86 
1,641 

4.313 
8,708 


13,591 
17,149 
27,863 
50.801 
85.401 
131.669 

131.182 
123.075 


15.838 
23.886 
49.612 
71.550 
107.097 
187,392 

177,113 
174,212 


-154.673 
11.800 
43.990 
129,715 
294.295 
5%.767 

720.764 
809.337 


952 
9,547 

18,078 
29,968 




SI under Si.OOO 


Si 000 urrfer $2 000 


S2,000 ur>der $3^000 


$3 000 urtder M 000 


$4,000 under S5,000 


$5 000 under S6 000 


$6!000 under $7!oOO . . 








$7,000 under $8,000 








41,676 


74,677 


308,442 


16,895 


16,895 


107.422 


142,572 


809.746 


36,809 




$8,000 under $9,000 








53,553 


99,042 


458,958 


32,910 


32,910 


137.872 


175,188 


1,174,397 


75,300 




$9,000 under $10,000 








45,237 

41,559 
43,604 
40,118 


74,712 

71,833 
62,755 
69,906 


431,320 

435,530 
502,815 
499,177 


38.879 

38.568 
52.573 
47,870 


38,879 

38,568 
52,573 
47,870 


136.722 

114.859 
107.769 
101.663 


172,750 

137,033 
137,213 
133.039 


1.291,378 

1,204,371 
1,240.632 
1.270.885 


85.636 

97,920 
107,928 
109,551 




$10,000 under $11,000 






$11 000 under $12 000 






$12,000 under $13,000 






$13,000 under $14,000 








39,815 


70,072 


536,703 


56,306 


56,306 


95,377 


120.518 


1,291.741 


114,096 




$14,000 under $15,000 








44,698 


79,535 


648,337 


73,453 


73,453 


83.532 


105.322 


1.213.471 


116,883 




$15,000 under $20,000 








182,144 
105,320 
54,558 
68,971 


305,243 
190,752 
94,987 
115,894 


3,144,339 
2,344,539 
1,476,155 
2,526.114 


365,690 
309,013 
218,025 
437,829 


365,696 
309,151 
218.269 
437.967 


363,102 
204,467 

112,474 
120,121 


435.638 
236.630 
121.376 
136.583 


6.254.975 
4.548.155 
3.056.666 
4.376.194 


866,623 
584,044 
435,663 
747,121 




$20 000 under $25 000 








$25 000 under $30'000 








$30,000 under $50,000 








$50,000 under $100,000 








20,793 


37,319 


1,350.851 


320,600 


321.362 


42,627 


53.697 


2.810,493 


684,086 




$100,000 under $200,000 








3,684 


6,736 


460.406 


146,234 


148,864 


9,403 


11.616 


1,237,921 


407.101 




$200,000 under $500,000 








740 
74 
23 


1,359 
127 
47 


205,998 
48,183 
49,728 


77,520 
18,705 
22.000 


78,500 
19,020 
22,227 


1,967 
237 
66 


2.497 
311 
92 


552.108 
160.653 
149.810 


221.237 
67.846 
69.127 




$500 000 under Si 000000 






Si. 000.000 or more 






All returns. Summary 






Under 55 000 








97.090 
217.718 
209.794 
436,307 


212,988 
393,511 
354,101 
752,464 


161,426 

1,657,058 
2,622,563 

11,626,314 


1,727 
101.600 

268,771 
1,917,616 


2,164 

101,706 

268,771 

1,921,057 


326.494 
636,273 
503,200 
854,464 


455,375 
841,635 

633,125 
998,440 


921.894 
4.805.624 
6.221.101 
23.147.178 


10.499 

245.791 

546.379 

3.882.849 


3. 


$5,000 under SlOOOO - - 


$10,000 under S15 000 . . 




























Exemptions ottier than age 


or blindness 


















Adlusted 


Sslartes a 


nd wages 


Business net Income 


Sales of 


property 


AH other Income 






Size of adiutted groas Income 


Numbtr of 
returns 


Number o( 
exemptions 


gross 

Income 
less 
deficit 


(gross) 


less loss' 


net gain 


ess loss' 


iMe lou' 


Income ux 
after 
credits 


Til 

Ml 

t 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(2S) 


(30) 


131) 


(32) 


(33) 


(34) 


(35) 


(3«) 


137) 


|3«) 


(391 


(40) 


{" 


Total 


92.229.332 

643,791 


202,047,796 

1,610,691 


947,704,073 


73,520,046 


795,399,462 


11,764,782 


55,796,883 


7,976,902 


14,207,497 


47,521,088 


82,382,027 


124,382,197 


IM^ 


No adjusted gross income 


—6,304,555 


200,836 


1,400,372 


489,351 


-4,549,301 


186,582 


524,667 


367,392 


-1.680.293 


2 


$1 under SI.OOO 


4,738.778 


5,967,850 


2,713.830 


4,259,687 


2,649,436 


286,698 


-107,021 


82,562 


32,008 


1,057,692 


139.407 






$1,000 under S2.000 


5.407.488 


7,337,670 


8,072,359 


4,855,922 


7,207,613 


395,915 


28,896 


143,533 


92,301 


1,611,943 


743.549 


2.988 




$2,000 under $3,000 


5.002.560 


7,427,160 


12,446,382 


4,387,691 


10,709,249 


460,320 


286,654 


203,184 


108,684 


1,791,854 


1.341,794 


49.448 




$3,000 under $4,000 


4.565.790 


7,821,052 


15,956,144 


3,781,201 


12,864,040 


479 704 


491,301 


235,142 


146,025 


2,012,823 


2,452,778 


351.477 




$4,000 under $5,000 


4.543.446 


8,336,328 


20,491,960 


3,799.904 


16,387,277 


455,619 


689,025 


234.351 


111,318 


1,981,268 


3,304,340 


764.699 




$5,000 under $6,000 


4.737.247 


9,395,158 


25,971,457 


4,060,153 


21,475,109 


511,584 


807,067 


277,058 


226,512 


2,089,016 


3,462,769 


1,325,214 


1. 


$6,000 under $7,000 


4.164.112 


8,938,068 


27.016,980 


3,607.694 


22,495,015 


447,193 


997,237 


247,017 


170,839 


1,973,980 


3,353,888 


1.673,426 


1 


$7,000 under $8,000 


3.849.630 


8,733,230 


28,852,746 


3,402,822 


24,809,197 


490,241 


1,163,918 


257.970 


208,044 


1,885,529 


2.671,586 


2,123,266 


2, 


$8,000 under $9,000 


3.725.148 


8,862,337 


31,674,144 


3.299,362 


26,842,745 


455,526 


1,237,724 


277,928 


252,947 


1,980,059 


3,340.729 


2,653,145 


Z. 


$9,000 under $10,000 


3.476.777 


8,830,538 


33.030,353 


3,104,829 


28,514,955 


459,774 


1,304,652 


246,987 


256,740 


1,957,831 


2.954.006 


2.945,364 


2' 


S10.000 under $11,000 


3.282.636 


8,629,494 


34,469,130 


3,014,731 


30,535,781 


447,523 


1,326,768 


249,823 


207,465 


1,947,900 


2.399.117 


3.337,946 


3. 


$11,000 under 512,000 


3.120.493 


6,649,860 


35,890,291 


2,877,224 


31,841,916 


438,269 


1,169,966 


253,987 


289,641 


1.949.200 


2,588.768 


3,588,272 


3. 


$12,000 under S13,000 


2.950.537 


6.522,438 


36,885,639 


2,763,152 


33,166,602 


402,337 


1,199,934 


260,850 


290,576 


1,944,304 


2.228,526 


3,835,968 


3. 


$13,000 under $14,000 


2.926.377 


8,823,21 1 


39,501,373 


2.760,199 


35.795,850 


414567 


1,332,785 


274,702 


261,257 


1,993.617 


2,111,481 


4,167,884 


4, 


$14,000 under $15,000 


2.683.637 


8,316,191 


38,893,332 


2,538,003 


35.289,109 


375.779 


1,204,650 


247,899 


243,006 


1,935,404 


2,156,566 


4,247,324 


4, 


$15,000 under S20,0O0 


10.353.534 


34,071,655 


178,968,121 


9,823,803 


162,152,299 


1,585,047 


6,647,995 


1,144,358 


1 100,770 


6,091,917 


9,067,056 


21,186,385 


21, 


$20,000 under $25,000 


5.598.117 


19,189,827 


124,310576 


5,291,983 


111,261,173 


989,476 


5,766,811 


903,616 


1,004,699 


4,834,275 


6.277,693 


17,016,948 


17, 


$25,000 under $30,000 


2,744,255 


9,479,561 


74,624,652 


2,551,029 


64,246,093 


596,677 


4,848,602 


614,039 


815,258 


2,527,753 


4,714,699 


11401,797 


11, 


$30,000 under $50,000 


2,747,618 


9,632,928 


100,168,142 


2,386,303 


74,020,074 


968,443 


13,554,988 


1,021476 


2,086,863 


2,632,365 


10,506,217 


18.206,952 


l6. 


$50,000 under $100,000 


781,406 


2,812,699 


51,550,859 


609,201 


28,691,733 


479,295 


12,175,350 


471,929 


2,125,947 


770,155 


8,557,829 


13.343,871 


13. 


$100,000 under $200,000 


152,349 


533,898 


19.918,461 


118,643 


9,563,188 


109,338 


4,239,045 


113419 


1,339,346 


151,308 


4,776.883 


6.824.711 


6. 


$200,000 under $500,000 


29,193 


92.651 


8.149.944 


22,370 


2,787,478 


22,489 


1,424,251 


24,475 


1,045,450 


29.099 


2,892,765 


3.294.709 


3. 


$500,000 under $1,000,000 


3,289 


9,895 


2.187.947 


2,466 


447,789 


2,676 


305,609 


2,962 


462,705 


3,281 


971,843 


953.245 




$1,000,000 or more 


1,124 


3,206 


2.344.606 


838 


245,369 


941 


248,977 


1,053 


802,429 


1,123 


1,047,831 


1.067.154 


'■ 


AM relurns. summary 




























Under $5,000 


24,901,853 


38,500,751 


53.376.118 


21,285,241 


51,217,986 


2,567,607 


-5,160.446 


1,085,354 


1,017,004 


8.822.972 


6.301.574 


1.188.614 


1. 


$5,000 under $10,000 


19,952,914 


44,779,331 


146.545.660 


17,474,860 


124,137,020 


2,364,318 


5,510598 


1,306,960 


I 115,082 


9,886,415 


15.782.979 


10.720.416 


10. 


$10,000 under $16,000 


14,963,680 


42,941,194 


185.639.766 


13,953,309 


166,629,259 


2,078,475 


6,234.104 


1,287,261 


1,291,945 


9,770.425 


11.484.457 


19.177.397 


19,' 


$15,000 or more 


22,410,885 


75,826,520 


562.223.307 


20,806,636 


453,415,197 


4,754,382 


49,211,629 


4,297,327 


10,783,466 


19.041.276 


48.813,015 


93.295.771 


93. 


Footnotes at end of table 





























le 2.9— All Returns: Exemptions by Type, Number of Exemptions, Sources of Income, By Size of Adjusted Gross Income— Continued 

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



Individual Returns/1975 • Deductions and Exemptions 



61 



SlzB Of adjustad grou Income 



Numbflr of 
retunu 



Number of examptlont otr>er trun age or bllndnasa: One 



Adjusted 

grosa 

Income 

len 

deficit 



Salaries and wages 
(gross) 



Number of 
returns 



Business net Income 
less loss' 



Number of 
returns 



Sales of property 
net gain less loss' 



Number of 
returns 



All ottier Income 
less loss* 



Income tax 
alter 
credits 



l«2) 



(«3| 



m 



•ottf 

jstfld gross income 

jrSt.OOO 

under S2.000 

under S3.000 

under S4.000 

under S5.0OO 

under $6,000 

under $7,000 

under $6,000 

under $9,000 

under $10,000 .... 

under $11,000 ... 

under $12,000 ... 

under $13,000 ... 

under $14,000 ... 

under $15,000 ... 

under $20,000 ... 
under $25,000 . . . 
under $30,000 ... 
under $50,000 ... 
under $100,000 -. 

under $200,000 
3 under $500,000 
D under $1,000,000 
00 or more 

ns, summajy 

$5,000 

) under $10,000 .. 
X) under $15,000 
» or more 



31,566,644 

228,362 
4,105,674 
4,418,026 
3,681,358 
2.658,263 
2.573,283 

2.473.966 
1.956.157 
1.593.548 
1.457.110 
1.131.572 

1.021.808 
792,455 
672,167 
529.280 
433,707 

1.034.212 
311.057 
119.315 
136,611 
45,744 

9,593 

2,755 

415 

206 



17,864,966 
8.612.353 
3.449.417 
1.659.908 



—901.014 
2.346.970 
6.561.643 
9.124.261 
9.954.116 
11,598,566 

13.538.746 
12.675.586 
11.931.479 
12.395.533 
10.747.462 

10.717.997 
9,116,234 
6,390,981 
7,132.213 
6.280.907 

17.562.703 
6.870.082 
3.240.719 
5.055.106 
3.041.951 

1.279.594 
793.601 
276.427 
508.763 



36.664.545 
61.288.828 
41,638,323 
36,629,147 



27,911,378 

37,946 
3,823,584 
4,072,302 
3.312,326 
2,422,330 
2.154.948 

1155.076 
1.726.873 
1.451.283 
1.295.810 
990.596 

933.263 
713.498 
615.992 
477.634 
391479 

903,461 
254,219 
60,994 
71,576 
20,452 

4,257 
1.039 



15.623.438 
7.619.638 
3.132.066 
1.336.236 



181.744 
2.201.656 
5,895.416 
7.979.369 
9.162.018 
9.366.036 

11.491.668 
10.819.056 
10.657.735 
10.652.345 
9.065.563 

9.487.443 
7.880.299 
7.311.B49 
6.144.962 
5.262.160 

14.163,262 
4.645.500 
1.801.600 
1,656,055 
836,000 

256,490 
83,764 
20,053 
11,092 



33,806,239 
52,686,368 
36,106,733 
23,875,836 



132,649 
130,291 
180.340 



108.447 

115.432 
82.249 
71.773 
66.005 
66.215 

55.281 
47.699 
40.366 
35.329 
33.109 

114414 
57.080 
30.968 
51.208 
20.408 



1.419 
237 



873.638 
401.674 
211.964 
280.854 



—630.167 
14,276 
39.454 
223.484 
160.667 
230.048 

237.196 
204.906 
178.096 
206.240 
187.195 

165.243 
153,101 
166,273 
78,275 
102416 

523.262 
387.802 
268.930 
692.496 
406.163 

152.006 

62.936 

19.605 

585 



-1 12.036 

1.015.623 

665.308 

2.533.785 



39.805 
45,803 
78.659 
118.376 
117.400 
90.707 

117.762 
95429 
82.877 
75.737 
66.238 

72.671 
70.930 
56.553 
60.716 
61.594 

163.942 
99,460 
51.405 
78,360 
31,290 

7.560 
2.267 



490.750 
440.043 
322.464 
434.642 



-2.991 
4,403 
38,246 
51.285 
53,595 
49,173 

54.433 
64.208 
41.808 
77.545 
90.501 

55.059 
88.705 
65,960 
36.991 
62498 

155.751 
118.215 
123471 
225.857 
229.244 

123.074 
113.325 
42.306 
159410 



193,712 

328,496 

309,213 

1,290,664 



13,K7,4«2 

105,561 
841.977 
1.304.792 
1.290.716 
1.277.061 
1.137.470 

1.117.758 
949.207 
758.545 
757.247 
662.386 

628.604 
533.055 
459.932 
386470 
339.025 

854.939 
268.218 
1 14.235 
132.167 
45.193 

9.555 

2.740 

413 

206 



5.957,577 
4,245.143 
2,347,086 
1.447.686 



27,540,891 

-249.601 

126.633 

538.527 

870.123 

1.557.636 

1.953.312 

1.755.452 
1.587415 
1.053.840 
1.457.402 
1.404.212 

1,010.243 
994.129 
846.900 
871.964 
833.813 

2.720.407 
1.518.565 
1.046.718 
2.260.696 

1.568.544 

746.024 
513,776 
194,463 
337,676 



4,796.630 
7,258.322 
4,557.069 
10.928.672 



49.271 
346.854 
724.926 

1.149.221 
1.277.674 
1.367.712 
1.557.158 
1.431,028 

1.523.627 
1.332.042 
1.279.788 
1.108.754 
1.002.633 

2.998.741 
1.325.972 

686.280 
1.181,691 

930.051 

478,682 
345,411 
124.630 
235.604 



1.124.039 
6.782.793 
6.246.843 
B.307.061 



Size of adjusted gross Income 



Number of 
returns 



(54) 



gross income 

irJt.OOO 

under $2,000 

under $3,000 

under $4,000 

under $5,000 

$6,000 

$7,000 

$6,000 

$9,000 

$10,000 

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

under $20,000 ... 
under $25,000 . . . . 
under $30,000 .... 
under $50,000 ... 
under S100.000 . . 

B3 under $200,000 
under $500,000 
■^ ? L-,3er $1,000,000 
: ■ more 

"i Summary: 
U S5.000 

■ l under $10,000 ... 

■ » under S15.000 .. 
WW or more 



181,107 
324,099 
531.083 
790.583 
942.240 
1.048.000 

t. 090.533 

1.016,449 

1,000,855 

968,909 

924,799 

655,399 
687,719 
607,476 
605.758 
740,072 

2.941,152 

1.630,071 

822.564 

778,247 

220,952 

49,687 

11,387 

1.301 

464 



3.617.112 
5,001.545 
4.096.424 
6.455.825 



Pc Dies at end 01 table. 



Adjusted 

gross 

Income 

less 

deficit 



(551 



-1.633.647 

190.463 

812.191 

1.974.279 

3.293.692 

4.741.084 

5,983.670 
6.586.921 
7.484.324 
8.216.634 
8.783.298 

8.974.568 
10.209.663 
10.094.397 
10.876,999 
10.732.485 

50.862.270 
36.169.401 
22.331.612 
28.487.341 
14.639.235 

6,585,374 

3,216,293 

670,937 

928,846 



9.377,662 
37.054.646 
50.888.013 
164.113.309 



Number of exemptions otfier than age or blindness: Two 



Salarlea and wages 
Igrossl 



Number of 
returns 



61.475 
191.342 
364.565 
599.271 
687 178 
806.131 

816.530 
775.077 
782.679 
773.03 
765.976 

740.214 
784.562 
723,606 
741,055 
673,563 

2715,210 

1496,682 

746,061 

647,192 

162,833 

37,123 

6,762 

1,015 

362 



2.731.962 
3.913.293 
3.663.200 
5.817.230 



353.512 

198.268 

593.065 

1415,322 

2,230.075 

3,324,790 

4,043,165 
4,569,015 
5,488,220 
5,974,044 
6,790,271 

7,197,012 
8.373.753 
8,397,339 
9.341.184 
9.10O.107 

43.449.867 
30.563.461 
18,239,685 
18,945,011 
6,637,225 

2,543,534 
952,400 

151,522 
61,049 



8.115.032 
26.864.715 
42.409.394 
121.543,755 



Business net Income 
less loss' 



Number of 
returns 



(5«) 



146.143 
90.914 
117.925 
162.803 
183.493 
158,169 

197.281 
155.904 
176.005 
163.733 
150.931 

149.730 
143.603 
122,766 
119.041 
113.411 

466.358 
262,898 
176,055 
267,374 
132409 

34,399 
8,606 
1,059 



649.447 

643.854 

646,551 

1,371,553 



15,825,624 

-1,764.932 
-53.696 
25.435 
105.103 
156.528 
133.930 

225.379 
321.035 
364.616 
355.413 
417.165 

421.628 
327.710 
335.585 
368.737 
421450 

1.969.670 
1.666.185 
1.338.163 
3.682.633 
3.017.821 

1.286.389 
490.630 
106.040 
102.987 



—1.397.633 
1,663.629 
1.875.110 
13,664,519 



Sales of properly 
net gain less loss' 



Number of 
returns 



59,052 
19,873 
37.035 
54.483 
81.662 
91.740 

113.855 
60.526 
106.626 
137.171 
110.365 

97.262 
89.673 
101.276 
92.609 
85.813 

402.580 
307.207 
197.724 
320.306 
147,261 

39,31 1 

9,921 

1.187 

442 



343.845 

548.743 

466.633 

1.425,959 



134,065 
12,113 
19.620 
44.927 
64.378 
41.660 

107.001 
76.977 
110.076 
107,695 
104.124 

89.598 
128.518 
118.519 
139.567 

93.098 

510.328 
454.752 
332.044 
352.914 
856,004 

544,319 
434,035 
188,653 
358.553 



316763 

505.875 

569,299 

4,531,602 



All ottier Income 
less loss* 



Numl>er of 
returns 



Income tax 
attar 
credits 



1 16,877 
154,450 
225.380 
361.507 
542,652 
593,683 

643,717 
624.059 
630.899 
669.516 
612.809 

598.487 
629.861 
613.706 
608,101 
582419 

2,464,309 

1,483,459 

786,606 

759.400 

219.081 

49,512 

11.366 

1.300 

464 



1.994.549 
3.181.000 
3,032.574 
5,775,499 



40,751,951 

-356.512 
33,779 
174,071 
408,927 
842,711 

1,240,704 

1,608,125 
1.619.894 
1.521410 
1.779.462 
1.471.716 

1.266.331 
1.379.683 
1.242.954 
1.027.411 
1.117.832 

4.952.405 
3.483.002 
2.421,719 
5.006.782 
4.128.184 

2.209.132 

1.341.228 

424,722 

406,257 



2.343,679 
8.000.629 
6.034.21 1 
24.373.433 



4.594 
57.376 

161.631 
315.395 
474.657 
629.746 
781.041 

880.487 
1.074.260 
1.140.307 
1.281.576 
1.303. 176 

6,819,550 
5,556.673 
3.800.656 
5.695.698 
4.035.732 

2.353.691 

1.323.625 

384.841 

414,731 



62,152 
2,362,670 
5,679,829 
30.385,596 



i 



62 Individual Returns/1975 • Deductions 
Table 2.9— All Returns: Exemptions by Type, Number of Exemptions, Sources of 

(All ligures are estimates based on samples-money amounts are 


and Exemptions 

Income, by Size of Adjusted Gross Income— Continu 




Number of eiemptlons ottier tftan age or blindness: Three 




Slit of Ml|utt*d groM Income 


Number of 
rvlums 


AdlusMd 

gross 

Income 

less 

dsllcn 


Salsrlts and wsgst 
(grottl 


Bualncss net Income 
less loss' 


Salet of property 
net gsin less loss' 


All ottier Income 
less lots' 


Income tsx 
after 


To 

Mr 
u 




Number of 
retumt 


Amount 


Number of 
rtlumt 


Amount 


Number of 
rttums 


Amount 


Number of 
returns 


Amount 




(66) 


(67) 


(68) 


(««) 


(701 


(71) 


(72) 


(73) 


(74) 


(75) 


(76) 


(7 


ToUl 


10,U3,S31 

76.749 
150.909 
215.953 
237.755 
350.805 
415.116 

506.933 
468,309 
522,579 
502.988 
578.694 

520.044 
514.961 
497.711 
534.917 
497.780 

2.011.355 

1.087.491 

537.146 

503.376 

123.270 

23.499 

4.558 

507 

116 

1,447.287 
2.579.503 
2,565,413 
4,291,316 


1Sg,S4l),9tO 

-943.545 

83.051 

332.782 

604.943 

1.238.958 

1.865.983 

2.780.300 
3,044,654 
3,917,079 
4,269,781 
5,503,188 

5,468,091 
5,919,700 
6,235,560 
7,217,281 
7,208,850 

34.772,694 
24.201.057 
14.590.709 
18.252.580 
8.084.548 

3.071.696 

1.268.087 

333.038 

219.915 

3.182.172 
19.515.001 
32.049.482 
104.794,325 


10.2U.S7I 

34.466 
121.561 
195.036 
209.484 
309.926 
387.125 

470.568 
441.488 
491.809 
476.284 
556.456 

497.833 
495.216 
484.054 
515.100 
486.603 

1.956.340 

1.054.890 

518.300 

460.542 

101.924 

19.268 

3.786 

415 

97 

1.257.598 
2.436,605 
2,478,806 
4,115,562 


142.2«1,3«1 

238,996 
122.271 
348.366 
522.336 
1.110.680 
1.677.066 

2.583.135 
2.843.056 
3.605.312 
3.924,141 
5,211,495 

5,121,927 
5,563,416 
5,922,869 
6,758,721 
6,911,054 

32,727.543 
22.558.077 
13.103.632 
14.473.641 
4.751.464 

1.573.669 
485.922 
87.309 
35.064 

4.019,714 
18.167.139 
30.277.997 
89.796.519 


l.a>«.278 

65.656 
34.211 
36.612 
40.075 
66.694 
65.783 

71.068 
70.952 
79.686 
73.923 
76.210 

78.490 
72.125 
71,198 
80,037 
66,513 

293,925 
181,526 
107,020 
171,025 
75,789 

17,368 

3,655 

431 

104 

306,031 
372,039 
368,363 
850.845 


9.076.401 

-1,026,041 

-20,869 

-46,365 

24,999 

64,267 

116,389 

98,735 
109,172 
232,585 
233,126 
208,739 

201,133 
181,644 
202,957 
314,545 

154,411 

1,168,377 

949.233 

812.100 

2,170.894 

1.935.034 

662.304 
247.044 
50.912 
33.076 

-889.620 

882.356 

1.054.689 

8.028.974 


1.073,062 

23.912 
4.155 
11.204 
12.692 
15,858 
20,538 

18,351 
22,475 
26,438 
27,905 
20,146 

28,500 
32,804 
37,959 
44,443 
33,329 

176,025 
149,070 
108,390 
162.531 
74.456 

17597 

3.722 

452 

110 

88.359 
115.315 
177.035 
692.353 


1,770.068 

62.385 
4,416 

13.722 
5.872 

11.110 
8.281 

31.370 
11.367 
6.145 
36.869 
11.131 

28.465 
13.844 
39.411 
21.606 
20.763 

93.385 
119.750 

80.022 
290.839 
323.187 

219.752 
170.332 
80.992 
65.042 

105.786 

96.883 

124.089 

1.443.302 


6.676.176 

49,141 
34,086 
39,878 
59.155 
102.382 
123,189 

144,486 
155,720 
226,607 
246,970 
291.263 

290.351 
298.245 
308.909 
345.350 
351.717 

1.557.070 
929.620 
490.054 
481.665 
121.624 

23.324 

4.550 

505 

115 

407.831 
1.065.046 
1.594.572 
3.608.727 


8.433,162 

-218.885 
-22.768 
19.059 
51.738 
52.901 
64.246 

67.060 
81.060 
73.037 
75,645 
71,822 

1 16.567 
160,795 
70,323 
122,410 
122,622 

783.390 

573.997 

594,755 

1,317,206 

1,074,863 

615,972 
364,790 
1 13.625 
86.732 

-53.708 

368.623 

592.717 

5.525,530 


21.220.72S 

29 
2.314 

12.986 
65.220 
183.094 
265.191 

410,598 

456,835 
540,557 
606,406 
728,977 
764,949 

4,148,457 
3,402.696 
2.292,978 
3.391,549 
2,128,274 

1,056,685 
513,902 
143,249 
105,677 

2,343 

937,089 

3,097,726 

17,193,566 


21,1 

4. 
3. 
2. 
3. 
2. 

1. 

3. 
17 


No adjusted gross income 

$1 under $1 000 




S2.000 under $3,000 


$4 000 under $5000 


$5 000 under $6 000 


$6 000 under $7 000 






$9000 under $10000 




$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 

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


All returns, summary; 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 or more 












Number o( ex 


smptlona other 


ttian age or bllndneaa: Four 










Size of adlusled grots Income 


Number of 
returns 


Adjusted 

gross 

Income 

lets 

deficit 


Salarlet a 

(gr 


nd waget 

ss) 


ButJness net Income 
less loss' 


Sales o( 
net gain 


property 
eta lots' 


All other Income 
less loaa* 


Income tax 
alter 


Tc 

Me* 
t 




Number of 
retuma 


Amount 


Number of 
rtlumt 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(78) 


(79) 


(80) 


(81) 


(82) 


(83) 


(M) 


(85) 


(86) 


«7) 


(88) 


(• 




10.442.091 

75,955 
86,117 
117,308 
146,936 
204,428 
265.599 

359.851 
365.163 
409.591 
384.110 
423.364 

451,214 
468,396 
506,225 
560,888 
528,006 

2,242,263 

1.321,634 

648,045 

656,411 

167,976 

27,710 

4.264 

475 

142 

916,343 
1,942,079 
2,514,729 
5.068.940 


173.757.686 

-1,337,702 
53,732 
181,602 
372,108 
722,438 
1,294,066 

1,982,799 
2,383,318 
3,079,424 
3,281,215 
4,021,781 

4,740,552 
5,389,051 
6,324,565 
7,571,958 
7,644,577 

38,876,884 
29,328,761 
17,620,690 
23,899,858 
10,962,736 

3,581,898 

1,169.783 

312.978 

298.614 

1.286.244 
14.746.537 
31.670.702 
126.052.202 


9,851.869 

32,016 
66.612 
98.390 
136.006 
180.069 
251.246 

335.145 
334.518 
378.381 
363.614 
399.230 

430.167 
446.362 
490.330 
546.240 
515.403 

2.187.263 

1.276.438 

618.697 

597.978 

140.640 

23.046 

3.577 

391 

120 

764.339 
1.810,888 
2,428,462 

4,848,150 


155.492.675 

288.921 
84.888 
179.038 
409.453 
639.487 
1.164.812 

1.818.035 
2.140.141 
2.823.664 
3.057.225 
3.742,861 

4,446.037 
5,046,795 
6.035.410 
7.256.856 
7.329.311 

36.992.629 
27.407.107 
16.005.187 
19.056,282 
6.956.566 

1.984.340 
495.522 
81.026 
51,082 

2.766.598 
13.561.926 
30.114.410 
109.029.741 


2.151.882 

68.250 
24.333 
29.180 
33.677 
50.705 
62.002 

67.580 

67.461 
60.510 
78.898 
78.392 

83.515 
88.618 
81.941 
93.310 
78.353 

354,952 
237,569 
128,979 
232,752 
105,771 

20,819 

3,563 

418 

134 

268,347 

372,841 

425,737 

1,084,957 


12.319.4S6 

-1.320.699 
-35.317 
—7.451 
-31.446 
69.010 
100.5% 

124.469 
184.468 
219.634 
209.289 
232.922 

251.815 
252.957 
232.308 
250.971 
261.031 

1.366.350 
1.368.727 
1.115.640 
3.422.945 
2.813.449 

868.941 
260.583 
55.175 
53.069 

-1.225.306 

970.802 

1.249.082 

11.324.680 


1,226,923 

30,867 
9,376 
8,221 

11,712 
8,720 

11,886 

13,284 
24,289 
20,278 
19,634 
27,361 

27.801 
27.874 
35.685 
42.317 
30.476 

206.825 
191.866 
129.566 
231.395 
93.563 

19.845 

3.521 

431 

130 

80.782 
104.846 
164.153 
877.142 


2,126.774 

175.899 
5.432 
10.597 

-2.098 
5.865 

—4.444 

12.878 
23.007 
19.549 
19.796 
29.243 

27.405 
13,794 
28,731 
17.390 
26.321 

205.517 
139.260 
150.318 
387.746 
321.782 

204,771 
144,719 
75,196 
88.098 

191,251 

104,472 

113,643 

1,717,409 


6.830.9m 

46.067 
16.580 
18.064 
40.394 
51.821 
83.616 

100.684 
146.829 
158.060 
175.573 
210.180 

227.200 
271.848 
315.214 
359.047 
367.446 

1.714.396 

1.121.141 

582.546 

626.576 

165.166 

27.470 

4.266 

473 

142 

256.542 

791.526 

1.540.755 

4.242.176 


3.618,778 

-481,824 

-1,271 

-582 

-3,800 

8,076 

33.102 

27.398 
35.702 
16.577 
-6.094 
16.755 

15.294 
75.505 
28.115 
46.740 
27.913 

312.389 
413.667 
349.545 
1.032.882 
870.938 

523.847 
268.959 
101.581 
106.364 

-446.299 

91.337 

193.567 

3.980.173 


22.107.159 

80 

1,283 
14,269 
82.438 
143,793 
215,641 

304,779 
392.903 
490.336 
634.557 
693.105 

4.076.465 
3.723.502 
2.519.306 
4,147,203 
2,738,006 

1,197,230 
462.168 
134.176 
135.899 

80 

457.424 

2.515.679 

19.133.974 


22.1 

4.' 
3. 

2, 
4. 
2. 

1. 

2. 
It. 






$1 000 under $2 000 




$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 

510,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

$15000 under $20000 


$20000 under $25000 




$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 

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



Footnotes a1 end of table. 



Individual Returns/1975 • Deductions and Exemptions 



63 



lie 2.9 — All Returns: Exemptions by Type, Number of Exemptions, Sources of Income, by Size of Adjusted Gross Income — Continued 

[All figures are estimates based on samples— money amounts are in thousands ot dollars] 



Silt of adjusted gross Income 



Number of exemptions other than age or blindness: Five 



Adjusted 

gross 

Income 

less 

deficit 



Salaries and wagea 
fgroaa) 



Number ot 
returns 



Business net Income 
less loss' 



Number of 
retuma 



Salea of property 
net gain less loas' 



Numtwr of 
retuma 



All other Income 
leaa Iota' 



Number of 
retuma 



Income tax 
after 
credlta 



(91) 



(961 



Total 

lusted gross income 
le< SI. 000 

under $2,000 

under $3,000 

under $4,000 

under $5,000 

under $6,000 , 

under $7,000 , , . 

under $8,000 

under $9,000 

under $10,000 

D under $11,000 
3 under $12,000 
3 under $13,000 ... 
) under 514,000 ,.. 
) under 515,000 ... 

) under $20,000 ... 
) under $25,000 . . 
) under $30,000 ... 
) under $50,000 . . . 
) under $100,000 , . 

)0 under $200,000 
10 under $500,000 
10 under $1,000,000 
000 or more 

ms, summary 
' $5,000 

under 510.000 
00 under $15,000 
00 or more 



42,211 
32,820 
68,434 
73,426 
127,268 
132,191 

162.033 
181.359 
161.534 
208.559 
228,210 

227,166 
248,402 
259,317 
277,029 
278,351 

1,213,571 
729,785 
359,743 
401.135 
124,867 

22.056 

3.222 

301 



476,350 

941,695 

1,290,265 

2,854,774 



-788,074 
20,304 
100.442 
182.848 
453.728 
591.612 

893.172 
1.182.357 
1.221.985 
1.788.223 
2.170.751 

2,388,882 
2,857,624 
3,247,848 
3,750,752 
4,040,361 

21,122,163 
16,232,151 

9,820,998 
14,584,911 

8.262.636 

2.844,103 
888.233 
201.672 
171,642 



560,860 
7,256,489 
16,285,467 
74,128,511 



21,335 
26.825 
56,328 
66.260 
114.199 
115.269 

148.393 
166.117 
150.285 
197.373 
213.890 

215,017 
239,058 
249,471 
268,316 
271,766 

1,175,209 
710,547 
343,997 
362,068 
102,983 

18,674 

2,703 

247 



400.216 

876.058 

1.243,628 

2.716.513 



203.682 
25.734 
107.657 
180.888 
422.354 
488.488 

839.506 
1.051.990 
1.130.398 
1.645,585 
2,010,543 

2,229,534 
2,710,941 
3,061,207 
3,522,340 
3,851,931 

19,893,151 
15,210,279 

8,870,840 
11,699,565 

5,285,439 

1,700,121 
387,257 
50,798 
30,606 



1.428.803 
6.678.022 
15.375.953 
63.128,056 



41,651 
6.173 
20.463 
19.046 
24.855 
42.613 

30.058 
38.029 
39.803 
43.361 
54.087 

44.237 
46.786 
50.242 
49.712 
51.214 

206.772 
135.959 

91.233 
146.835 

80.335 

16.635 

2.775 

270 



154.801 
205.338 
242.191 
680.900 



8.152.951 

-893,422 

-7,819 

-20,512 

-14,148 

36.193 

79.014 

52.231 
89.289 
86.122 
128,612 
159,397 

167.198 
133.186 
153.230 
200.322 
135.951 

958.912 

781.517 

732.267 

2.124.424 

2.213.325 

607,772 
175.573 
40.142 
34.175 



-820.694 
515.651 
789,886 

7,666,106 



702,661 

14,605 
1,048 
6,280 
4,103 
5,079 

14,432 

8,542 
12,316 
8,274 
9,457 
12,631 

13,560 
21,697 
14,866 
14,713 
24,334 

122,153 
87,751 
75,249 

142,552 
70,268 

15,730 

2,663 

271 



45,547 
51,220 



63,372 
477 
7,340 
5,648 
3,232 

14,279 

12,096 
3,954 
8,632 
6,142 

10,718 

5,939 
28,362 
25,500 
16,255 
21,796 

81,914 
88,056 
85,206 
199,623 
224,701 

142.478 
101.908 
41.757 
62.652 



94.348 

41.542 

97,852 

1.028,295 



25.820 
7.380 
18.159 
22.536 
23.367 
33.559 

50.919 
58,683 
54,393 
66,059 
103,460 

118,273 
135,004 
148,996 
170,782 
179,519 

892,520 
597,190 
332.944 
377.534 
122.528 

21.886 

3.202 

300 

94 



130821 

333.514 

752,574 

2.348,198 



2^205,506 

-161,706 
1,913 
5,956 
10,459 
-8,050 
9.831 

-10.660 

37.124 

-3167 

7.884 

-9.907 

-13.788 

-14.865 

7.911 

11.836 

30.683 

188.187 
152.299 
132.686 
561.298 
539.171 

393.732 
223.495 
68.976 
44.208 



-141.597 
21.274 
21.777 

2,304,054 



867 
14.740 
47.293 
78.496 

115.185 
166.981 
211.616 
263.634 
312,667 

1.961.329 
1.880.574 
1.283.945 
2.363.178 
2.000.596 

924.711 
345.620 
85.935 
81.686 



141.489 
1.070,302 
10,927,574 



Size of adjualed groaa Income 



Number of exemptlona other than age or bllndneaa: Six or more 



NumtMr of 
returns 



NumtMr of 
exemptions 



Adjusted 

gross 

Income 

less 

deficit 



Salarlea and wagea 
(groaa) 



Humtier of 
returns 



Business net Income 
leaa loss' 



NumtMr of 
retums 



Ssles of property 
net gain leaa loss' 



Number of 
retums 



All ottier Income 
less loss' 



Number of 
retums 



Income tax 
after 
cradlu 



isted gross income 

'jr 51,000 
1.1 under $2,000 
2.( under 53.000 
3.1 under 54.000 
ft under 55,000 



S.t under $6,000 
under 57,000 
under $8,000 
under 59.000 
under 510,000 



(102) 



(103) 



(10<) 



(105) 



(106) 



(107) 



under 511,000 
under $12,000 
under $13,000 
under 514,000 
under 515,000 

under 520,000 
under 525,000 
under 530,000 
under $50,000 
under 5100,000 

under 5200.000 
under $500,000 
under $1,000,000 
100 Of more 



ns, summary 
$5,000 

3 under $10,000 .. 
10 under $15,000 . 
M or more 



39.407 
39.159 
56,684 
72,502 
82,786 
89,257 

143,931 
176.675 
161.523 
203.472 
190.138 

207.005 
208.560 
207.641 
218.505 
205.721 

910.981 
518.079 
257.442 
271.838 
98.597 

19.804 

2.987 

290 

102 



379.795 

675.739 

1.047.432 

2.080.120 



274.993 
252.683 
398.217 
496.497 
571,842 
618.346 

969.758 
1.176.639 
1.124.201 
1.399.210 
1.278.780 

1.396.070 
1.421.490 
1.420,701 
1,448,967 
1,405,221 

6,084,367 
3,420,694 
1.712.785 
1.798.376 
659.002 

133.314 

20.202 

1.952 

686 



2,612,578 
5,948,588 
7,092,449 
13,831,378 



-700.373 
19.310 
83.698 
187.943 
293.211 
400.646 

792.768 
1,144.144 
1.218.455 
1.722.757 
1,803.854 

2.179.050 
2.398.020 
2.592.288 
2.952.270 
2.986.151 

15.751.406 
11,509.123 
7.019,924 
9.888,346 
6.559.752 

2.555.795 
811.746 
192.895 
216.825 



284.436 
6.681.977 
13.107.779 
54,505,813 



13,598 
29,763 
49.301 
64.342 
67,499 
63,185 

134,441 
163,621 
148,385 
193,250 
178,681 

198,247 
198,538 
199,499 
211,654 
199,189 

886,320 
497,207 
242,980 
246,957 
80369 

16,275 

2,503 

242 



307,688 

818,378 

1,007,127 

1,972,945 



133,516 
16,620 
84,071 
201,883 
279,427 
366,085 

699,600 
1,071,756 
1,103,868 
1,589,404 
1,694,202 

2,053,829 
2,266,712 
2,437,929 
2.771,787 
2,814,527 

14,925,828 
10,676,749 
6,224,949 
7,989,520 
4,223,039 

1,505,034 
382,614 
57,082 
56,475 



1,081,600 
6,158,830 
12,344,783 
46,041,291 



948,837 

35,002 
10776 
11,395 
14,802 
22,763 
18,605 

30,165 
32,598 
42,264 
29,606 
33,939 

36,270 
39,238 
35,824 
37.138 
33.179 

148.626 
94,442 
60.422 
99.249 
64.583 

15.128 
2.471 



113.343 
168.572 
181.649 
485.273 



-714,039 

-3.599 

-9.666 

-21.336 

4.435 

29.048 

69.038 
88,368 
82.866 
103.043 
99.223 

119.753 
121.369 
109.581 
119.936 
129.391 

661.425 

611.346 

581.503 

1,461,595 

1,789,559 

659,633 
167,485 
33,735 
25,084 



-715,157 
442,537 
600.029 

5.991,366 



2,307 
2.134 
1.818 
6.423 
5.048 

5.264 
11.982 
13.277 
8.024 
6.246 

10.029 
11.009 
14.511 
19.904 
12.353 

72,833 
68,262 
51,705 
86,332 
55.071 

13.376 

2.381 

252 

95 



36.071 
46.793 
67.806 
350.307 



91,916 
5.168 
2,775 
3,050 
9.846 
2,369 

8.735 
-8.674 
21.832 



12.455 
29.447 
18.530 

53.875 
84.666 
44,196 
129,880 
171,027 

104,952 
81.131 
33.802 
68.674 



115.125 
37.815 
77.849 

772.204 



23.926 
3.219 
5.670 
17.546 
15.540 
9,751 

31,252 
39.482 
57.025 
64.694 
77.733 

84.985 
81.187 
97.647 
123.867 
115.278 

608.683 
414,647 
221,366 
255,003 
96,363 

19,561 

2,975 

290 



502.864 
1.618.990 



1.631.735 

-211.765 
1.121 
6.518 
4.347 
-497 



15,395 
-7,307 



25,411 
-594 



32,323 
31,100 
23,704 

110,278 
136,362 
169,276 
307,351 
376,127 

286,176 
180,516 
68,276 
66,592 



-197,132 
42,795 



1,700,954 



9,965 
28.560 

57.035 
81.508 
107.513 
150.387 
170.573 

1.181.844 
1.127.331 
818.633 
1.427.532 
1.511.212 

813.713 
303.764 
80.414 
93.556 



38.950 

567.017 

7.357.998 



Blimate is not shown separately because ol the small numtjer ol sample returns on which it was based However, the data are included in the appropnate totals, 

'T ghoul this table, includes business or profession, larm, pannership, and Small Business Corporation net profit less net loss 

T ghoul this table, includes gam less loss Irom sales ol capital assets, and gain less loss from sales ot property olher than capital assets. 

f gtioui this table, includes dividends in adjusled gross income, interest received, rent, royalty, estate and trust net income less net loss, pensions and annuities in adjusted gross income. State income tax refunds, alimony, and other 
I"' Inel), less statutory adjustments 

I' Delail may not add 10 total because ol rounding 



64 



Individual Returns/1975 • Deductions and Exemptions 
Table 2.10— Exemptions by Type and Marital Status 





All retume 


returns of 
hutlxnda 
and wivea 


Separate retuma of huabanda and wivaa | 


Retuma of head* of houaehoMa | 


Retuma of 
•urvhrlog 
apouaa* 


Retuma 

ahgo 

houaalM 

or 
auivh* 
apouar 




Total 


Spouaa 
filing 


Spouae not 
tiling 


Total 


Maintaining houaahold 
for- 


Typ« ot Memptlon 


[wpcnctofits 


Othara 




(1) 


(2) 


(31 


14) 


(51 


(6) 


(71 


(8) 


(9) 


(10) 


Number of Retuma 


82,22<.333 


44,140,085 


1,938,813 


1,757,999 


iM,ai4 


4,«a3,339 


4,184,713 


798.628 


1SS,S21 


31.Ci 


Return* with Mtrnptlont for 


Age 65 Of over 


7,683,135 
206,988 

34,624,433 

32,695.569 

960.909 

2.320.431 


4.403.640 
149,498 

28,183,775 

27,519,468 

454.612 

1.271.386 


95,867 

(■) 

761.432 

665.236 
59.535 
65.114 


82,344 

(•) 

641.203 

558.652 
47.942 
58.704 


13,523 

120.229 

106.584 

(•) 
CI 


131.739 
CI 

4.184.713 

3.607.953 
58.155 
742.091 


81.520 
CI 

4.184.713 

3.607.953 
56.155 
742.091 


50.219 
CI 


6.550 

149.668 

149.668 
CI 
2.559 


3,! 

1.: 




Children at home 
Children away Irom home 
Other 




82.229.332 


44,140,085 


1,93«,613 


1,757.999 


180,814 


4.983.339 


4,184,713 


798.626 


158,521 


31,1 


One , 

Two 

Time 

Four 

S« or more 


31,586.644 
19,370,906 
10.683.521 
10.442.091 
5.563,084 
4,383,086 


CI 
15.956.072 
9.204.546 
9.616.648 
5.202.888 
4.159.693 


1.116.796 
317.995 
201.826 
147.563 
78,018 
76.615 


1.116.796 
257.410 
167.149 
117.956 
61.702 
36.986 


60.585 
34.677 
29.607 
16.316 
39.629 


797.028 
2.251.958 
1.098.531 
503.497 
210.583 
121.742 


2.250.360 

1.098.531 

503.497 

210.583 

121.742 


797.028 
CI 


5.853 
63.910 
33,199 
42,406 
4.690 
5.463 


29,1 


Numlxr of Ezamptlone 


212.202,S9e 


1S<,I05,551 


3,986,009 


3.252,669 


733,340 


12,595,788 


11,744,448 


151,340 


470,510 


36, 


Exempttona for 


Taxpayer (and spouse) 
Age 65 or over 
Blindness 


126.560.899 

9.937.208 

217,592 


88.279.932 

6,652,887 

160,102 


2.119.627 

100.693 

2.057 


1.757.999 
82.344 
2.057 


361,628 
18,349 


4.994.245 

131.739 

3.449 


4,194.021 
81.520 
2.552 


800,224 

50.219 

897 


155.521 
6.550 


31.' 

3.! 


1 


75,486,897 


63,712,630 


1,763,632 


1,410,269 


353,363 


7,466,355 


7,466,355 


_ 


308,439 


2. 


Children al home 
Children away from home 
Other 


70,645.058 
1.713.064 
2.928,775 


61.330.452 

789.941 

1.592.237 


1.507.993 
168.931 
86.708 


1.214.%1 
117.059 
78.249 


293,032 
51,872 
8.459 


6.471.250 
91.775 
903,330 


6.471,250 
91.775 
903,330 


- 


301.57) 

3 

6.865 


1.. 




202,047,796 
31,586,644 


151,992,562 

238 


3,883,259 

1.116.796 


3,168,268 

1.116.796 


714,991 


12,460,600 

797.028 


11,660,376 


800,224 

797.028 


4«3,9<0 

5.853 


33. 

29.1 


One 


Two 
Taxpayer (and spouse) 
Dependents 


35,389.161 
3.352.651 


31.912,144 


378.580 
257.410 


257,410 
257.410 


121.170 


2.253,556 
2.250.360 


2,250,360 
2,250,360 


3196 


63.910 
63.910 




Three 
Taxpayer (and spouse) 
Dependents 


20.127.727 
12.522.836 


18.409.092 
9.204.546 


236.503 
368.975 


167,149 
334,298 


69.354 
34,677 


1.103.514 
2.192.079 


1,103,514 
2.192,079 


- 


33.199 
66.398 




Four 
Taxpayer (and spouse) 
Dependents 


20.090.912 
21.677.452 


19.233.296 
19.233.296 


177,170 
413.082 


117,956 
353,868 


59,214 
59.214 


506.063 
1.507.925 


506.063 
1,507,925 


- 


42.406 
127.216 




F™e 
Taxpayer (and spouse) 
Dependents 


10.762.938 
17.032.482 


10,405.776 
15,608,664 


94.334 
295.756 


61.702 
246.808 


32.632 
48.948 


211.233 
641.682 


211,233 
841,682 


- 


4.690 
18.760 




Six Of more 
Taxpayer (and spouse) 
Dependents 


8.583,517 
20.901,476 


8,319,386 
19,666.124 


116.244 
428.409 


36.986 
217.885 


79.258 
210.524 


122.861 
674.309 


122.851 
674.309 


- 


5.463 
32.153 





{•) Estimate is not shown separately because ot the small number oi sample returns on which it was based However, ihe data are included in the appropnate totals 
NOTE Detail may not add to total because ot rounding 

Table 2.11— Returns Filed by Dependents with Unearned Income: Sources of Income, Deductions, and Tax, by Size of Adjusted Gro 

Income 





[All 


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










1 


StM o( ad|iwt*d groM income 


Number of 
retuma 


Adiuatad 
groaa 

Income 
lesa 
deflctt 


Salartea and 
wage* (groaa) 


Dividend* In 
*d|u*t*d gro** Income 


Intaraat 


recced 


Sale* of capital aaaall 
net gain leaa loaa ■ 




Number of 
retuma 


Amount 


Number of 
return* 




retuma 


Amount 


Number of 


Am. 




(t) 


(21 


(31 


(41 


(51 


(81 


ID 


(61 


(91 


(11 


ToW 


441,360 

72,611 
168,607 
102.142 
38.479 
19.377 
26.593 
11.259 
292 


1,158,188 

43.358 
253.069 
255,735 
134,935 

63,654 
177.634 
179.013 

30.786 


265.048 

26.290 
95.482 
78.130 
26.729 
13.230 
16,821 
8,235 
129 


475,509 

12.124 
99.692 
129.589 
60.605 
42.380 
60.436 
68.906 
1.576 


166,885 

21.958 
62.635 
35.981 
J 20.401 
16,790 
6,908 
212 


252,039 

12.626 
36.317 
36.676 
38.703 
67.617 
51.706 
8.192 


404,278 

62.321 

161,364 

96,119 

r 34,052 

L 13.230 

26.494 

10.457 

239 


248,649 

22.902 
84.482 
47.623 
36.706 

7.436 
30,246 
17.969 

1.265 


72,209 

15.719 
23,363 
16,899 

12.593 
J 3.635 


a 


Under $1 000 


$1 000 under J2000 . 


X2,000 under $3,000 


S3 000 under S4 000 






$10,000 under SSO.OOO 
$50,000 or more 






Total daductkMia 


Standard deduction 


ItaiMied deducttona 


Retuma 
deduction* 


Total Income tax 




Number of 
retuma 


Amount 


Number of 
return* 


Amount 


Number of 
retuma 


Amount 


Number of 


Amo 






("1 


(121 


(131 


1141 


(151 


(181 


(17) 


(111 


1" — 


TotH 

Under $1 000 


429,119 

68.234 
161.362 
101.594 
38.479 
19.377 
26.593 
11.189 
291 


587,501 

96,160 
203,624 
139.743 
55.063 
27.319 
36.086 
25.192 
4.314 


382,303 

63.040 
142.227 
95.447 
35.984 
17.328 
19.722 
] 8.555 


584.314 

95,666 
200,732 
137,411 
54,020 
26,393 
31.633 
19.479 


- 


48,616 
24.329 
19,562 


23,189 

3.387 

8753 
11.029 


= 


12J41 

12.241 


185,931 

32.751 
55.181 
38.479 
19.377 
28.593 
11.259 
291 


* 


$1 000 under $2 000 






- 


$3 000 under $4 000 



* 

ill 


$4 000 under $5 000 




$10000 under $50 000 


2.925 


$50 000 or more 













1 ■- 



NOTE: Detail ntay noX add to total because ot rounding 



section 3 



Tax Computation 

and 

Tax Rates 



contents 

troduction, 65 

:ome subject to tax, 66 

sgular method of tax computation, 66 

ternative tax computation, 66 

iximum tax computation, 67 

;ome averaging, 67 

Idltional tax for tax preferences (Minimum 

X), 68 

No-benefit exclusion, 68 

•ecial income averaging, 68 

rned income credit, 69 

rsonal exemption credit, 70 

rchase of new residence credit, 70 

X rates, 70 

'erpayment and tax due, 71 

■xt tables 

I All returns: selected income Xax items by 
type of tax computation, 67 

1 Returns with earned income credit: earned 
income by type and credit before and after 
phaseout, by size of adjusted gross income, 
69 

; Returns with credit for purchase of new 
principal residence: cost of residence and 
amount of credit, by size of adjusted gross 
income, 70 

I Returns with personal exemption credit: 
amount of credit by type of exemption, by 
size of adjusted gross income, 70 

arts 

Number of returns and amount of total 
income tax, percent distribution by size of 
adjusted gross income, 66 

\sic tables 
Returns with income subject to tax: adjust- 
ed gross income, deductions, exemptions, 
taxable Income and tax items by size of 
adjusted gross income and by type of tax 
computation, 73 

Returns with tax from special income 
averaging: computation of tax from special 
income averaging, tax using ordinary 
method , and tax savings, by size of 
adjusted gross income, 76 
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, 77 

Returns with net gain from sales of capital 
assets and with regular tax computation or 
alternative tax computation: gains and 
losses by type, by size of adjusted gross 

! income, 79 



3.5 All returns: adjusted gross income and 
total income tax by size of adjusted gross 
income and total income tax, 81 

3.6 Returns with total income tax: total income 
tax as a percent of adjusted gross income, 
selected items by size of adjusted gross 
income, 86 

3.7 Returns with income tax before credits: 
tax and credits by size of adjusted gross 
Income, 88 

3.8 Returns with tax preferences: selected 
sources of income, tax items, tax prefer- 
ences, and computation of additional tax 
for tax preferences by size of adjusted 
gross income, 90 

3.9 All returns: tax liability and taxpayments by 
size of adjusted gross income, 92 

3.10 Returns with tax overpayment: type of 
taxpayment by size of adjusted gross 
income, 97 

3.1 1 Returns with tax due at time of filing: type 
of taxpayment by size of adjusted gross 
income, 102 

3.12 Income subject to tax and tax, classified 
by both the marginal rate and each rate at 
which tax was computed, 105 

3.13 Returns with income subject to tax: tax 
generated by rate and by size of adjusted 
gross income, 111 

Introduction 

The taxpayer in determining the 1975 total 
tax liability had to take account of several 
factors. These included: 

(1) Income subject to tax, generally adjust- 
ed gross income minus personal deductions 
and exemptions, 

(2) the type of tax computation used, 
including the use of the special income averag- 
ing tax on any lump-sum distributions from 
retirement plans, 

(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 preferences 
(the so-called "minimum tax"), and 

(6) other taxes, that is, self-employment 
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, taxes 
from excess contributions to or premature 
withdrawals from individual retirement ac- 
counts, or any other taxes, all of which 
increased the total tax liability. (See section 6, 



Explanation of Classifications and Terms for a 
description of each of these taxes.) 

Income subject to tax was used to determine 
income tax before credits, the determination 
depending upon the type of tax computation 
used and the taxpayer's marital status. From 
this sum, statutory credits, such as the retire- 
ment income credit, the foreign tax credit, the 
investment credit, and beginning with Tax Year 
1975, the personal exemption credit, were 
subtracted to obtain income tax after credits. 
For purposes of this report, all or part of the 
"earned income credit" was also subtracted in 
arriving at income tax after credits. A return 
was classified as taxable based on "total 
income tax" which was the sum of income tax 
after credits and the additional tax for tax 
preferences. (Self-employment tax, uncollected 
social security taxes on tip income, tax from 
recomputing prior-year investment credit, tax 
from recomputing prior-year work incentive 
(WIN) credit, and the taxes from excess 
contributions to or premature withdrawals from 
individual retirement accounts were disregard- 
ed since the first two were considered social 
security, rather than income, taxes, and since 
the remaining ones were not based on the 
current year's income. Any other taxes were 
also excluded since they were unidentified. See 
chart 3A for a distribution of number of returns 
and amount of tax by size of adjusted gross 
income. 

Tax liability arose from nine different sourc- 
es, the two components of total income tax 
explained above, the six other specified taxes, 
namely, the self-employment tax, the tax from 
recomputing prior-year investment credit, the 
tax from recomputing prior-year work incentive 
(WIN) credit, the uncollected social security teix 
on tips, the excess contributions tax on individ- 
ual retirement accounts, the tax on premature 
distributions from individual retirement ac- 
counts, and the "other taxes" (such as the tax 
deemed paid by beneficiaries of "accumulation 
distributions" of trusts). The self-employment 
tax was assessed on the first $14,100 of "self- 
employment income" (up from $13,200 for 
1974) (see "Self-employment Tax" in section 
6) at the rate of 7.9 percent in order to finance 
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 recapture if the employer, without 

65 



66 



Individual Returns/1975 • Tax Computation and Tax Rates 



Chart 3A 

Number of returns and amount of total income tax, 

percent distribution by size of adjusted gross income 



Percent of returns 
30 20 10 




Size of 

edjusted 

gross 

income 

▼ 
Under »S,000 



$5,000 under 
$10,000 

$10,000 under 
$16,000 

$15,000 under 
$20,000 

$20,000 under 
$30,000 

$30,000 
or more 



Percent of total Income tax 
10 20 30 40 




cause, terminated ttie 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 reportable 
on an employee's return. Contributions to an 
individual retirement account in excess of the 
legal limitation for the year (15 percent of 
"earned income;" $1,500 maximum) were 
subject to a 6 percent excise tax, while 
withdrawals from the account prior to the 
teixpayer's reaching age 59 1 12 were subject to 
a 10 percent penalty tsix. The sum of all eight 
teixes plus other taxes is shown in the statistics 
as "total tax liability". 

Income Subject to Tax 

Income subject to tax for most taxpayers 
consisted of adjusted gross income less per- 
sonal deductions and exemptions; in other 
words, it was equal to their "taxable income." 
The regular method of tax computation in- 
volved 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 remainder of taxable 
capital gains and income from all other sourc- 
es, less deductions). Income subject to tax on 
these "alternative 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 for 1971, the amount 
computed as income subject to tax was not 
affected, i.e., it still equalled adjusted gross 
income less personal deductions and exemp- 
tions. However, a portion of this income subject 
to tax was taxed, not at the graduated rates 
within the applicable tax rate schedule, but at a 
special 50 percent rate. The "Maximum Tax 
Computation" is discussed in more detail 
below. 

Income subject to tax for returns with the 
standard "income averaging" method of tax 
computation required special computations for 
the statistics, since this method did not, strictly 
speaking, involve a direct application of a set of 
tax rates to an amount of income subject to tax. 
With the standard income averaging method, 



tax was applied to (and a tax savings derivi 
from) the end result of a complex set 
computations which determined an "averagi 
of the taxpayer's current-year and prior-ye 
incomes. 

Because the actual income subject to t. 
under the income averaging method was n 
the same as taxable income (adjusted gro; 
income minus deductions and exemptions) ai 
was not available from the tax return, it Wf 
computed for the statistics in order to "fit" tl' 
returns into the marginal tax rate tables (tabU 
3.12 and 3.13). The computation used for tl' 
statistics started with the actual income t 
before credits and worked backward from it 
derive an amount for income subject to tax. 
other words, income subject to tax was defim 
as the amount of "taxable income" whii 
would have produced the same tax had tl 
regular tax computation method been ust 
(see "Income Averaging," discussed in th 
section). 

Table 3A provides a summary of the types 
tax computation used by taxpayers. Of tl« 
$592.1 billion of income subject to tax report* 
for 1975, all but $91.9 billion was reported ( 
returns with the "regular" method of tti 
computation. 

The ordinary income portion of lump-su 
distributions from qualified retirement plai' 
which were taxed under the special incori 
averaging method and tax preference incort 
(taxed under the "minimum tax" provisions 
the law) were not included in the statistics f 
income subject to tax because these two typt 
of income were excluded from adjusted gro; 
income and, therefore, from taxable incom 
See also section 6, Explanation of Classific 
tions and Terms. 

Regular Method of Tax 
Computation 

The "regular" method of tax computatic 
consisted of applying one of four sets 
graduated tax rates to brackets of "taxab 
income." These tsix rates were specified in tl 
"tax rate schedule" and incorporated into tf 
"teix tables." The set of rates used depende 
upon the taxpayer's marital status. For 197 
the regular method of tax computation was tl 
sole method used on 62.8 million returns (se 
tables 3A and 3.1). 

Alternative Tax 
Computation 

A taxpayer with large amounts of taxabi 
income which included long-term capital gain 
could elect the alternative tax computatic 
which limited to 50 percent the tax on the fif 
$25,000 (first $12,500 for manied persons filin 
separately) of the taxable half of the excess t 
net long-term gain over net short-term capiti 
loss, so that the tax was, in effect, 25 percer 
of the total net gain. (Because the alternativ 



Individual Returns/1975 • Tax Computation and Tax Rates 



67 



Table 3A.— All Returns: Selected Income Tax Items by Type of Tax Computation 

[All figures are estimates based on samples— money amounts are in thousands o( dollars) 



Type of tax computation' 



All retumi 

(turns with— 

Mo tax computation 

(tegular tax computation only 

I ncome averaging lax compulation 

Maximum and regular tax compulation 

. /aximum and altematrve lax computation... 

\llernat(ve tax compulation only . , , 

Jo income subject to lax, but with lax from 

special income averaging ..,..,., 

ioih income subject to lax and lax tram 

special income averaging 

Jo income tax before credils. but with 

additional lax tor lax preferences 

vddilional lax lor tax preferences, and 

income tax before credits 



Numtwr of 
relums 



16,369,747 

62.800,31 1 

2,813,421 

148,182 

37.628 

53,060 



2,132 
83,597 
4,851 

15,337 



Adjusted 
grou 
Income 

less 
deficit 



(2) 



25.227,231 
800.268,046 
92,274,036 
17.695,198 
5,485,849 
6,885,898 



3,458 
2.165,395 

-54,845 
2,641.676 



Income 
subject 
10 tax 



500.247.285 
67,305.051 
14,588.989 
4.561,120 
5.436.463 



Income tax 
before 
credits 



102,239,245 
19,070,285 
6,365,212 
2,124,447 
2,652,017 



Income tax 
after credits 



Number of 
returns 



58,449,850 

2,793,357 

147,983 

37,610 

53.006 



82.199 



95,439,890 
18,058.062 
6,215.858 
2,077,380 
2.590.299 



n 

437.496 



Type of tax computation' 



All 



Itumt with— 

?)o tax computation 

I legular tax compulation only 

ncome averaging tax compulation 

Maximum and regular tax computation 

■Maximum and alternalrve tax computation 

\llernalrve tax compulation only 

•io income subject to lax, but with tax from 

special income averaging 

5olh income subiecl to lax and lax Irom special 

income averaging . . 

>Jo income tax before credits, but witn additional 

lax lor lax prelerences 

\dditJonal lax for lax prelerences, and 

income lax before credits 



Additional tax tor 
tax preferences 



Number of 
returns 



6.416 
8,434 

(•) 

(•) 
450 


44.324 
59,929 

I'l 

CI 
6,491 


(•) 


CI 


185 


1,424 


4.851 


33,284 


15.337 


110,815 



Retuma with tax from 
special Income averaging 



Number of 
retuma 



73,427 
8,402 



2,132 
83.597 



190 



Lump-sum 
diatrlbutlona 
not Included 
In adjusted 
gross Income 



(10) 



138.042 
19.940 
5.011 
2.972 
6.019 



1.458 



Amount 
of tax 



12,798 
2,774 



455 
1,545 



') Estimate is not shown separately tiecause of the smalt number ol sample returns on which it was based However, the date are included in 

e appropnate totals 

-'nor year delinquent returns are included in the type of tax computation applicable 

JOTE Detail may not add to total because of rounding. 



IX was computed at no less than 50 percent, 
le computation was advantageous only to 
ixpayers whose taxable income was large 
lOugh to be taxed at rates higher than 50 
srcent under the regular tax computation 
lethod.) Amounts in excess of this $25,000 
112,500) base were taxed at the regular rates. 
n exception was made for amounts realized 
ider contract and corporate liquidation plans 
itiated before October 9, 1 969, shown in the 
bulations as "long-term gains from certain 
nding contracts, distributions, and installment 
lies." The taxable half of such amounts was 
,'Jbject to the 50 percent rate, whether or not it 
jcceeded $25,000 (or $12,500). However, if it 
d exceed $25,000 ($12,500), none of the 
xpayer's remaining capital gains were eligible 
r the 50 percent capital gains rate (see also 
\lternative Tax" in the "Explanation of Classi- 
;ations and Terms"). 

Table 3.4 shows capital gains and losses for 
ternative tax computation returns and table 
1 shows selected characteristics of returns 
th the alternative teix including tax savings 
le to the alternative tax. 



Ilaximum Tax Computation 

I The Tax Reform Act of 1969 contained a 
ovision, 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 con- 
trast to the top rate of 70 percent which applied 
to other types of income. Table 3.3 shows the 
computation of the maximum tax while table 
3.1 shows selected characteristics of returns 
with the maximum tax including tax savings due 
to maximum tax. The terms used in table 3.3 
are as follows: 

"Earned net income" basically consisted of 
amounts received as compensation for person- 
al service actually rendered— such as salaries, 
wages, commissions, and gains from sales of 
property created by the taxpayer — less certain 
expenses allocable to that income. "Earned 
taxable income" was 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 
1 975 in excess of $30,000 or (b) the average of 
the tax preferences in excess of $30,000 for 
1975 and the 4 preceding tax years (see 
"Additional Tax for Tax Preferences" dis- 



cussed 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 advantages of maximum and 
alternative taxes. If taxable income less one- 
half of the excess net long-term capital gain 
(over net short-term capital loss) was smaller 
than the taxpayer-computed earned taxable 
income, taxable income less one-half excess 
long-term capital gain became the effective 
earned taxable income used to determine the 
tax. In the statistics, the effective earned 
taxable income was used in place of the 
amount reported by the taxpayer. The differ- 
ence between the taxpayer'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 taxable 
income." Other taxable income, in turn, con- 
sisted of the tax preference offset, the capital 
gains offset, and "unearned taxable income," a 
residual amount. 

Table 3.3 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 msiximum rate 
on earned taxable income (50 percent); that 
generated at regular rates on "other" taxable 
income (rates over 50 percent and up to 70 
percent); and, for returns with alternative tax on 
long-term capital gains, that generated at the 
capital gains rate (50 percent). The latter figure, 
shown in table 3.3 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 1975 
exceeded the average taxable income for the 
period 1971-74 by one-fifth and this excess 
was $3,000 or more, the taxpayer was eligible 
for the income averaging tax computation 
method. Under this computation, a part of an 
unusually large income in the current year was, 
in effect, taxed at the lower rate applicable to 
the first one-fifth of such income. Taxpayers 
choosing the income averaging tax computa- 
tion were not eligible for the special rates 
applicable to long-term capital gains under the 
alternative computation or to earned income 
under the maximum taix computation. 

Table 3.1 compares the tax liability of 
persons using the income averaging computa- 
tion to the amounts they would have incurred 
had they used the regular computation. 



68 



Individual Returns/1975 • Tax Computation and Tax Rates 



Additional Tax for Tax 
Preferences (IMinimum Tax) 

First introduced for 1 970, the purpose of the 
additional tax was to make possible the 
taxation, to some extent, of amounts allowed in 
arriving at taxable income previously accorded 
special treatment (and described by law as "tax 
preferences"). Table 3A indicates that 21,000 
returns showed a liability for the additional tax, 
which totaled $144 million. Of these returns, 
5,000, accounting for $33 million, showed no 
income tax after credits and would othenvise 
have been nontaxable. 

The tax preferences covered by the minimum 
tax are listed in the "Explanation of Classifica- 
tions and Terms" under "Tax Preferences 
(Minimum Tax)." The computation of the tax, 
which was detailed on Form 4625, worked as 
follows: 

(1) All tax preference items were totaled. 
If they exceeded $30,000 ($1 5,000 in the case 
of married persons filing separate returns), a 
Form 4625 had to be filed. 

(2) Some taxpayers who did not derive any 
benefit from all or a portion of their tax 
preferences reduced the total shown on their 
Form 4625 by the amount from which they 
derived no benefit. The result of this reduction 
is shown in table 3.8 as "recomputed tax 
preference income" (see discussion of the "no- 
benefit exclusion," below). 

(3) The amount computed in (2) was next 
reduced by $30,000 ($1 5,000 in the case of a 
husband or wife filing a separate return). The 
result of this computation is shown in fable 3.8 
as "tax preferences less exclusion." 

(4) From tax preferences less exclusion, 
five amounts of teix were subtracted: income 
tax after credits, tax from recomputing prior- 
year investment credit, tax from recomputing 
prior-year WIN credit, teix from premature 
distributions from individual retirement ac- 
counts, and "tax carryover" from prior-years. 
On returns where the sum of these five taxes 
exceeded tax preferences less exclusion, only 
that amount needed to bring tax preferences 
down to zero was tabulated. A tax carryover 
from prior years on a 1 975 return consisted of 
the amount of these taxes which exceeded tax 
preferences less exclusion in previous years. 
The excess tax was carried to the next year 
and then to successive tax years until con- 
sumed or until the 7-year carryforward period 
expired. 

(5) The result of the computation de- 
scribed in (4) — tax preferences less exclusion 
less the five tax items — is shown in the 
tabulations as "tax preference income subject 
to tax." 

(6) A "tentative tax on tax preferences" 
was computed by taking 10 percent of "tax 
preference income subject to tax." 

(7) The amount computed in (6) could then 
be further reduced by 10 percent of the 1975 
net operating loss eligible for carryover. While a 
1975 business net operating loss could be 
used to reduce the 1975 additional tax, this 
reduction was merely a deferral of tax until the 



loss was applied to reduce taxable income in 
future years (see (9) below). The 10 percent 
figure, limited to the amount deductible (i.e., the 
amount of tentative tax on tax preferences), is 
shown in table 3.8 as "net operating loss 
credit." 

(8) The result of the computation de- 
scribed in (7)— tentative tax on tax preferences 
less net operating loss credit— is shown in the 
tabulation as "net tentative tax for tax prefer- 
ences." 

(9) If the taxpayer had a net operating loss 
in 1974 which was used to offset a minimum 
tax liability for that year, and then for 1975 used 
that net operating loss to reduce taxable 
income, "minimum tax deferred from prior 
years" had to be computed on the 1975 return. 
"Minimum tax deferred" was equal to 10 
percent of the net operating loss carried over to 
1975. 

(10) The sum of net tentative tax for tax 
preferences and minimum tax deferred from 
prior years is shown as "tentative tax for tax 
preferences before credit." 

(11) Finally, the "net tentative tax for tax 
preferences before credit" was reduced by any 
unused retirement income credit, new resi- 
dence credit, personal exemption credit, and 
credit for contributions to candidates for public 
office, thus arriving at "additional tax for tax 
preferences reported on Form 4625." ("Un- 
used" referred to amounts which could not be 
applied because they exceeded income tax 
before credits.) 

(1 2) The "additional tax for tax preferenc- 
es reported on Form 4625" was that tax which 
balanced to the detail reported on Form 4625. 
Table 3.8 compares this to the "additional tax 
for tax preferences reported on Form 1040" 
which was the amount of additional tax which 
the taxpayer used to compute total tax liability. 

No-Benefit Exclusion 

The "no-benefit exclusion," while not men- 
tioned anywhere on the income tax form or in 
the instructions, was still contained in an 
Internal Revenue Service proposed regulation 
at the time the 1975 income tax returns were 
filed. A number of taxpayers took advantage of 
this proposed regulation, taking the chance 
that it would be given final approval by the 
Service. Since the "no-benefit exclusion" did 
not appear as a line item on Form 4625, those 
taxpayers who used it tended to take advan- 
tage of it at different places in their tax 
computation. In this report, the convention has 
been used of subtracting it out of total tax 
preferences, and showing the result as "re- 
computed total tax preferences." A "no-benefit 
exclusion" arose whenever a taxpayer had so 
many deductions and exemptions that even 
had the taxpayer not enjoyed certain tax 
preferences, the taxpayer would still have been 
nontaxable under the regular tax computation 
method. For example, a taxpayer with adjusted 
gross income of $100,000, including one-half of 
net long-term capital gains (reduced by net 
short-term capital losses) of $40,000, but with 



itemized deductions totalling $140,000, obv 
ously gained no benefit from the ability t 
exclude the other $40,000 of net long-terr 
capital gains from adjusted gross income. Th^ 
maximum "no-benefit exclusion" was generall 
obtained by computing the excess of th^ 
taxpayer's deductions and exemptions ove^ 
adjusted gross income. 

Special Income Averaging 

Under the rules established by the Employe^ 
Retirement Income Security Act of 197 
employees and self-employed individuals, c 
their beneficiaries, could elect to use a speclw 
10-year income averaging tax computatica 
method on lump-sum distributions recelvi 
from qualified pension or retirement plans. Th 
amount of the distribution subject to this ta 
was excluded from the taxpayer's adjuste 
gross income, although the tax compute 
under this method was added to any ta 
computed on regular taxable income and wai 
included in income tax before credits. Prior t 
the enactment of this law, the taxable amoun 
of the distribution was included in the taxpa; 
er's adjusted gross income and a specli 
income averaging method was applied to th 
full amount of taxable income, involving onl" 
one computation to arrive at income tax befor> 
credits. This earlier special averaging metho 
did not allow the taxpayer to take advantage c 
the alternative or maximum tax computations, 
applicable, as was possible under the new law 

The taxable portion of the lump-sum distribi 
tion, the amount in excess of the employee" 
contribution and net unrealized appreciation c 
employer securities, was allocated betwee 
long-term capital gain and ordinary incom 
based on the employee's number of years c 
participation in the plan before 1974 and afte 
1973. The portion allocated to ordinary incom 
was equal to the taxable portion of the lump 
sum distribution times the number of years c 
participation after 1973 divided by the tots 
number of the employee's years of participe 
tion. The capital gains portion was the differ 
ence between the taxable and ordinary incom 
portions of the lump-sum distribution. 

To use the special income averaging rule 
the taxpayer first subtracted the minimur 
distribution allowance from the taxable portioi 
of the lump-sum distribution. The allowano 
was one-half of the first $20,000 of the taxabi' 
portion reduced by 20 percent of the amount ii 
excess of $20,000. A tax was then computet 
on one-tenth of the difference thus obtainec 
using the tax rates for single persons. This tai 
was then multiplied by ten times the number o 
the taxpayer's calendar years of participation ii 
the plan after 1973 and divided by the tote 
number of years of participation. 

Those taxpayers who received lump-suf>| 
distributions in both 1974 and 1975 computed 
special averaging tax on the sum of the twi 
years' lump-sum distribution and then subtrac 
ed the tax they had previously paid on the 1 97 
distribution to determine the tax payable fc 
1975. 



I 






Individual Returns/1975 • Tax Computation and Tax Rates 



69 



ibie 3B.— Returns witti Earned Income Credit: Earned Income by Type and Credit Before and After Phaseout, by Size of Adjusted 

Gross Income 





[All figures 


are estimates based on samples— money amounts are in 


thousands of dollars] 








Sl2t Of tdjuttftd grou Income 


Number of returns 


Adjusted 

gross 

Income 

less 

deficit 


Earned Income 


Total 


Joint 
returns 


Heads of 

households 

returns 


Total 


Salaries and wagea 


Selt^employment 
Income (net) 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


rotil 

(J1.000 
undcf $2,000 
UFKKf S3.000 
undef S4.000 

urxWc 15.000 
undef S6.000 
under $7,000 
Of more' 


m 


(21 


(31 


(41 


(51 


(61 


(71 


(8) 


(91 


6,214,533 

303.877 
445.801 
583.638 
730.122 

865,954 
1.122.759 
1.086.758 
1.075.624 


3,974,451 

189.089 
242.562 
308.346 
440.797 

522.270 
733.885 
748.534 
788.968 


1,835,416 

79.731 
144,368 
208,701 
241,366 

276,589 
316.540 
311.899 
256.222 


29.659,847 

-287.181 

687.602 

1.475.509 

2.578.489 

3.906.805 
6.171.356 
7.058.726 
8.068.541 


29,757,630 

266.642 

692.284 

1.451.012 

2.548.517 

3.837,783 
6.085.356 
6.962.117 
7.914.119 


5,776,882 

254.512 
402.430 
549.739 
665.216 

803.440 
1.063.644 
1.028.602 
1.009.297 


27.810,107 

247.896 

664.517 

1.440.346 

•2.322.110 

3.522.588 
5.720.527 
6.529.660 
7.362.463 


1,028,626 

79.197 

75181 

87.893 

133.817- 

156,702 
159.863 
158.017 
177.956 


2,085,016 

31,430 
28,900 
15,119 
250,151 

339.553 
398.549 
461.111 
560,204 


Size of adlusled gross Income 


Earned Income- 
Continued 


Earned 
Income 
credit 
before 
phasoout 


Earned Income credit after pliaaeout 


SIcli'pey exclusion 


Total 


Used to offset Income 
tax before credits 


Used to offset sll 
ottier taxes 


Numtier ol 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
retuma 


Amount 




(101 


("1 


(121 


(131 


(141 


(1S1 


(161 


(17) 


68,894 

4.199 

8.052 

10.520 
16.497 
16.757 
12.869 


137.294 

19.270 

23.744 

24.359 
33.719 
28.654 
8.548 


2.977,454 

r 26.686 

69.236 

L 145.127 

255.102 

384.095 
608.935 
696.550 
791.723 


1,249,962 

23.982 
67.918 
142.812 
244.518 

288.259 

271.417 
158.894 
52.162 


2,650,241 

58,390 

250.693 
624.351 
801.766 
915.039 


252,141 

1.802 

26.416 
83.502 
97.023 
43.398 


688,432 

51,371 
55,200 
61,268 
120,758 

128,645 
120,960 
98,718 
51.512 


111,068 

5.274 
6.154 
9.758 
24.879 

30.719 
20,858 
11,076 
2,351 


51000 






under S3.000 
under $4,000 

under $5,000 
under $6,000 
under $7,000 
or more' 


Size of adjusted gross Income 


Earned Income credit atter ptiaseoul— Continued 


Refundable portion 


Retuma Willi wholly 

refundable earned 

Income credit 


Income tax 
before credits 


Income tax 
after credlta 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retuma 




iTMal 


(181 


(191 


(201 


(211 


(221 


(231 


(241 


(251 


4,334,159 

299.920 
444.598 
580.971 
717.409 

820.468 
890.331 
433.657 
146.615 


886,750 

18.708 
61.763 
133.054 
217.837 

231.123 

167.057 

50.796 

6.412 


2.966,092 

252.506 
390.601 
522.370 
551.849 

496.758 
412.634 
223.355 
116.019 


697,463 

16.555 
58.870 
127.978 
185.391 

167.422 
101.364 
34.382 

5.501 


3,495,345 

J 136.094 

481.764 

696.830 

968.361 

1.022.296 


944J72 

7.381 

54.326 
168.798 
283.455 
430.312 


1,578,549 

[ I 

] 138.880 
563.519 
876,150 


379,851 

13.885 
93.973 
271.993 


iSI.OOO 
under $2,000 
under $3,000 
under $4,000 

under $5,000 
under $6,000 
under $7,000 
Of more' 



' 'e were no feturns wilh earned income credit and adiusted gross income of S6,000 or more, since the earned income credit was phased out on those returns 
N E Detail may not add to total because ol rounding 



larned Income Credit 

This was a credit for taxpayers with adjusted 
;)ss incomes of less than $8,000, and who 
I lintained a home for and claimed the exemp- 
n of a dependent child, equal to as much as 
percent of the first $4,000 of earned income, 
e computation of the earned income credit, 
ich is detailed in table 3B, worked as follows: 

(1) "Total earned income" was computed 
acJding salaries and wages and self-employ- 
mt income (less self-employment losses), 
i by subtracting any amounts exempted 
.m taxation as a sick pay exclusion. Self- 
jiployment income (net) was the amount 
lorted on Schedule SE for the purpose of 
iTiputing the self-employment tax, and includ- 
I net earnings from non-farm sole proprietor- 
ips and partnerships, as well as one of the 

owing: 

(a) net earnings from farm sole proprie- 
ships and partnerships, or 

(b) two-thirds of farm gross profits, 
ited to $1 ,600. 

(2) If total earned income exceeded 
000, the taxpayer was not eligible for the 



earned income credit, even if the taxpayer's 
adjusted gross income was less than $8,000. 
For all remaining returns, a tentative "earned 
income credit before phaseout " was computed 
by taking 10 percent of total earned income. 

(3) The figure computed in (2) atx>ve was 
first limited to $400. Then, if either adjusted 
gross income or total earned income exceeded 
$4,000, the figure was further reduced, or 
phased out, by 1 percent of the excess of the 
larger of these two amounts over $4,000. The 
result of this computation is shown as "earned 
income credit after phaseout, total." 

(4) Since the earned income credit could 
result in a refund, even taxpayers with little or 
no tax liability could receive the benefit of the 
full amount. For the purpose of these statistics, 
the following components of the earned in- 
come credit were distinguished: 

(a) "Used to offset income tax before 
credits." Computed on a return-by-return basis, 
this was the lesser of (i) earned income credit 
after phaseout, or (ii) income tax before credits 
minus all credits except the earned income 
credit. If the former exceeded the latter, income 
tax after credits became zero, and the return 



was classified as nontaxable for this report. 

(b) "Used to offset all other taxes." 
Computed for returns with no income tax after 
credits (after the adjustment in (a) above, if 
any), it equaled the lesser of (i) earned income 
credit after phaseout minus earned income 
credit used to offset income tax before credits, 
or (ii) the sum of all taxes (except income tax 
after credits) included in total tax liability. This 
amount was used to reduce total tax liability; 
however, the individual components of total tax 
liability were not reduced. 

(c) "Refundable portion." Computed for 
returns with no total tax liability (after the 
adjustment in (b) above, if any), it equaled the 
excess of earned income credit after phaseout 
over the amounts computed in (a) and (b). 

For purposes of this report, the refundable 
portion of the earned income credit is included 
in the data for tax overpayment shown in table 
3.10. 

The number of returns with the earned 
income credit shown in this report represents 
both those taxpayers who claimed the credit on 
their returns as originally filed and those 
taxpayers who subsequently claimed the credit 



70 



Individual Returns/1975 • Tax Computation and Tax Rates 



after being notified by the Internal Revenue 
Service during ttie course of processing their 
returns for revenue purposes that they were 
eligible to receive it. For purposes of the 
statistics, a list of those returns in the latter 
category was obtained to supplement the data 
tabulated from the original returns in order to 
present more accurate information on the 
number of returns and the amount of the 
earned income credit after phaseout for Tax 
Year1975. 



Personal Exemption Credit 

This was a credit of $30 per exemption (not 
including those for age and blindness). The 
Internal Revenue Service computed this credit 
for every return, even if the taxpayer had failed 
to claim it; however, the amount of the credit 
was limited, on a return-by-return basis, to the 
amount of income tax before credits. (See table 
3D.) 



Purchase of New 
Residence Credit 

in order to temporarily promote residential 
construction, this credit was available to tax- 
payers who had purchased a new (i.e., not 
previously occupied) residence which was 
constructed or under construction before 
March 26, 1975, and which they had occupied 
after March 12, 1975, and before January 1, 
1977. The computation of this credit, which is 
detailed in table 3C, worked as follows: 

(1) The computation started with the cost 
of new principal residence, i.e., the purchase 
price. In the case of taxpayers who constructed 
their own residences, only those costs incurred 
in the period after March 1 2, 1 975, and before 
January 1, 1977, could be included. 

(2) From the cost of the new principal 
residence was subtracted the unrecognized 
gain on sale of old residence. Taxpayers who 
had sold their previous principal place of 
residence for more than its original purchase 
price did not have to include the gain in their 
adjusted gross incomes to the extent that it 
was reinvested in their new principal place of 
residence. However, that portion of the pur- 
chase price of the new residence that repre- 
sented unrealized gain on the sale of the old 
residence could not be used to compute the 
credit. 

(3) The result of subtracting the unrecog- 
nized gain from the cost of the new residence 
is shown as the adjusted basis of new principal 
residence. 

(4) The tentative credit for purchase of 
new principal residence equalled 5 percent of 
the adjusted basis. 

(5) The tentative credit was first limited to 
$2,000. Since it could not be refunded or used 
to offset any other taxes, it had to be further 
limited to income tax before credits minus all 



Table 3C.— Returns with Credit for Purchase of New Principal Residence: Cost of 
Residence and Amount of Credit, by Size of Adjusted Gross Income 

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



Size ot sdjutted groM Income 



Toul. 



Under S5.000 
SS.OOO under StO.tXM 
SIO.OOO under S15,000 
S15000 under 520,000 
S20,O0O under $25,000 
525,000 under 530,000 

530,000 under $60,000 
$50,000 under 5100.000 
$100,000 under $200,000 
$200,000 under 5500,000 
$500,000 under $1,000,000 
51,000,000 or more 



Number of 
relurnt 



51,857 

113,842 
116,808 
86,816 
«5,922 

53,413 
13,256 
2,554 



Size of adjusted gross Income 



Total., 



Under 55,000 

$5,000 under SIO.OOO 
510,000 under $15,000 
515,000 under $20,000 
520,000 under $25,000 
$25,000 under 530,000 

$30,000 under $50,000 
$50,000 under $100,000 
5100,000 under $200,000 
5200,000 under $500,000 
$500,000 under $1,000000 
$1,000,000 or more 



Adlusted 
gross 
Income 



386,415 
1,450,483 
2,026,631 
1,933.340 
1,238,670 

1,975,202 
663,273 
333,131 
116,651 
23,946 
16,894 



Tentative 
credit 



43,232 
150,151 
196,743 
161,865 

99,587 

134,487 

44.141 

10,694 

2,727 

369 

169 



920,471 
3,180.497 
4,125,655 
3.409,441 
2,166,878 

2,941,106 

958,355 

231,516 

58,042 

8,070 

3.434 



Unrecognized gain 

on sale of 

old residence 



4,042 

24,161 
26,335 
24,670 
14,893 

20,249 

5,083 

895 



Allowable 
credit 



169,061 
143,429 
82,799 

97,528 
25,018 
4,637 



Income 

tai before 

credits 



30,472 
151,063 
247,360 
265,427 
180,993 

355,878 
215136 
115.815 
49.977 
11.879 
8415 



55,920 
177,599 
190,852 
172,196 
175,170 

251,406 

75,54 

17,633 

3, 

345 



Adlusted 
basis 
of new 
principal 
residence 



16) 



864,551 

3.002,89S 
3.934,80; 
3,237,24! 

1,991,70! 

2,689,701 

882,81' 

213,86; 

54,54* 

7.78! 

3,37' 



Number ot 
returns 



15.936 
62.302 
83.668 
79.533 
44.932 

52,606 

13.175 

2,547 

410 

37 



243.78S 

tscssa 

107.121 
47.86» 
t1.5S»' 



NOTE Detail may nol add to total because ot rounding 



Table 3D.— Returns with Personal Exemption Credit: Amount of Credit by Type of 
Exemption, by Size of Adjusted Gross Income 

[All figures are estimates Dased on samples— money amounts are m thousands of dollafs] 



size ot adjuited gross Income 



ToUl 



Under $5,000 
55,000 under SIO.OOO 
SlOOOO urKler $15,000 
$15,000 or more 



Numbtf ot 
returns 



65,854.734 

9,339.985 
19.226.362 

14.912,420 
22,375,967 



Adjusted 
gross 
Income 



922.612.484 

34,564.603 
141,862,448 
185,043,051 
561,142,382 



Income tai 
before 
credits 



132.452,045 

1,536,979 

12.303.895 
20.793.266 

97,815.905 



Sl2e ot sdjusled gross Income 



ToUl . 



under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
515 000 or more 



— (— 



Taxpsyer exemptions 



NumtMr ot 
eiemptlons 



105,500,744 

10,357.736 
27 549,436 
25,198.259 
42,395,313 



Eiemptlons 
credit 
amount 



3,107.338 

277,832 

803,625 

754,231 

1,271.650 



Dependent exemptions 



Numtwr of 
exemptions 



65.593,006 

1.331,132 
13.439.726 
17.509.429 
33.313.519 



Exemptions 
credit 
amount 



1.913.137 

28.020 
365,661 
520,539 
998,917 



Total exemptions other 
than age or blindness 



Number of 
exemptions 



171,094,550 

11,688.868 
40,989,162 
42,707,688 

75,708,832 



Exempttons 
credit 
amount 



5,020.476 i 
305.852 I 



1,274,771 I 
2,270,567 f 



Number of 
returns 



61.483.928 

7.165 109 
17,337,233 
14,724,052 
22,257,534 



1 24.382, 1M I 

1,186.614 
10,720.416 
19.177.397 
93,295.771 



NOTE Delail may nol add to lolal tiecause of rounding 



credits except the earned income credit. The 
result of this limitation is shown as the allow- 
able credit. 

Tax Rates 

A tax rate is the percentage used to denote 
the rate at which all or a portion of an 
individual's income was taxed. More precisely, 
a tax rate shows a relationship between income 
tax before credits and income subject to tax. 



Table 3.13 shows the amount of income" 
subject to tax classified by the rates at which it 
was taxed, in other words, it shows the income 
on each return subdivided into the amount 
taxed per tax rate. Table 3.12 classifies returns 
two ways: in columns 10 to 12, a return is again.^ 
classified by each rate at which the individua 
was taxed; in columns 1 to 9, however, it isi 
classified solely by the highest (or marginal) 
rate at which the individual was taxed. The 
examples on pages 71 to 72 illustrate how 
various types of returns were "taxed" in the 



I 



Individual Returns/1975 • Tax Computation and Tax Rates 



71 




Five examples 
of returns witii 
different 
metfiods of tax 
computation 



Example 1— Joint Return with Income 
Subject to Tax at Regular 
Rates Only 

Deriva'-.ian of locome Subjegt to T^x; 

$120,000 - Adjusted grosa income 

-3,500 - Itemized deductions 

-1,500 - Exemptions 

$115,000 - Income subject to "tax 

Derivation of Regular Tax: 

1st $1,000 taxed at 14t $liO 

2nd $1,000 taxed at 15%>. $150 

etc. . . 

Next $12,000 taxed at 6C& $7,200 

Bal. $15,000 taxed at 6^ $9,300 

$115,000 Income tax before credits $54,430 

ToUl credits -4,000 

Income tax after credits $50,480 

Example 2~ Joint Return with Income 
Suftiject to Tax at Regular and 
Aftamative Rates 

Derivation of Income Subject to Tax; 

$120,000 - Adjusted gross income (including l/2 
excess net long-term capital gain of 
$55,000) 

-3,500 - Itemized deductions 
-1,500 - Exemptians 

$115,000 - Income subject to tax 
$60,000 - Ordinary income taxed at regular rates 
$25,000 - Capital gains taxed at SOS, rate 
$30,000 - Capital gains taxed at regular rates 

Eterlvatioo of Regular Tax on $60,000 Ordinary Income; 

1st $1,000 taxed at I'X $140 

2nd $1,000 taxed at i5t $150 

etc. . . 

Next $8,000 taxed at 5CSL $4,000 

Bal. $8,000 taxed at 53t $4,240 

$60,000 $22,300 

DerlvatloD of Tax on $55,000 of Capital Gains; 

1st $25,000 taxed at 5{% rate $12,500 

Next $3,000 taxed at 5^ rate $1,740 

Next $12,000 taxed at oCK.- rate $7,200 

Bal. $15,000 taxed at 6?^ rate $9,300 

$55,000 $33,740 

Derivation of Income Tax; 

Regular tax $22,300 

Alternative tax $12,500 

Regular tax ca. capital gains $18,340 

Income tax before credits $53,040 

Total credits -4,000 

Income tax after credits $49,040 



Example 3— Joint Return with Income 
Subject to Tax at Regular and Maximum 
Rates 

Derivation of Ineotae Subject to Tax: 

$96,000 - Earned net income 

(in this example, salaries and 
wages. See text on tfeximom 

Tax Conputation) 
$24,000 - Interest 

$120,000 - Adjusted gross income 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

$115,000 - Total incOTje subject to ^^x 
$92,000 - Earned taxable inccine 
($96.000 ^. ^ 
$120,000 "" *^5,000 
See text on Kfexinum Tax 
Canputation) 
$52,000 - Earned taxable inccsne- taxed at regular 

rates 
$40,000 - Earned taxable income taxed at maxiinuni 
rate 
$23,000 - Other taxable Incooe taxed at regular 
rates 

Derivation of Regular T^x on $52,000 of Earaed Taxable 

Income : 

1st $1,000 taxed at 14l $140 

2nd $1,000 taxed at 15t $150 

etc. . . 

Next $4,000 taxed at 43^. $1,920 

Bal. $8,000 taxed at 5Qt $4,000 

$52,000 regular tax $18,060 

Derivation of Tax at lAximum Rate on $40,000 of Earned 
Taxable Income ; 

$40,000 taxed at 501 rate $2U,aOj 

Osrivatlon of Regular T^x on $23, 'OOP of Other Taxable 

Income ; 

Ifit $8,000 taxed at oQt rate $4,800 

Next $15,000 taxed at 6Zt rate $9,300 

$14,100 

Derivation of Income Ttex: 

Regular tax on earned taxable iRccme $18,060 

Tax at maximum rate $20,000 

Regular tax en other taxable incone $14,100 

Income tax before credits $52,160 

Tbtal credits -$4,000 

Income tax after credits $48,160 

Example 4— Joint Return with Regular 
Tax, Maximum Tax and Alternative Tax 

Derlv-itlon o f Income Subject, to Tax; 
$90,000 - Earned net incoce 

(in tnis example, salaries and 
wages. See text on Maximuni 
Tax Computation) 
$30,000 - 1/2 excess net long-term capital 





gain 




$120,000 - 


Adjusted gross income 




-3,500 - 


Itemised deductions 




-1,500 - 


Exemptions 




$U5,'X)0 - 


Total income subject to 


tax 


$86,250 - 


Earned taxable income 

($90,000 .. *,,. 

$120 [OOO =' »^^5,000 
See text on Kbximum T^x 
Computation) 




$52,000 - Earned taxable Income 


taxed at 




regular rates 




$34,^50 - Earned taxable incoms 


taxed at 




maximum rate 





$28,750 - Capital gains incoiae 

$25,000 - Capital gains taxed at 5C^ rate 

$3,750 - Capital gains taxed at regular rates 

Derivation of Regular Tax on $52.000 of Earned Taxable 
Income: 

1st $1,000 taxed at 145. $1<V0 

2nd $1,000 taxed at ISL. Hso 

etc. . . 

Next $4,000 taxed at <SL $1,920 

Bal. $8,000 Uxed at 5C&, $4,000 

$52,000 Regular tax $13,060 

i^feri'/ation of T^x at feximum Rate on $34,250 of Earned 
Taxatle Ineong : 

$34,250 taxed at 5CI&. rate ^ $17,125 

Derivation of I^x on Capital Gains : 

Ist $25,CXX3 taxed at 5Cfc rate $12,500 

Bal. $3,750 taxed at 6^ IS te $2,325 

$23,750 $14,825 

Dei-l'/ation of Incone Tax: 

Regular tax on eanied taxable incooe $18,060 

Tax at imxiniuja rate $17,125 

Alternative tax $12,500 

Regular tax on capital gains $2,325 

Income tax before credits $50,010 

Total credits -$4,000 

Income tax after credits $i6,010 

Example 5— Joint Return with Income 
Averaging 

DerivatioD of Income Subject to Tax : 

$120,000 - Adjusted gross inccate 
-3,500 - Itemized deductions 
-1,500 - Exemptions 

$115,000 - 1975 income subject to tax before ineonK 

averaging 
$100,000 - 1975 incooe subject to tax after incone 

averaging 

Serivatioo of Regular Tax on $103,000 of Income Subject 
To Tax After Income Averaging: 

l3t 1.000 taxed at 141. $140 

2nd 1,000 taxed at ISS. $150 

etc. . . 

Next 8,000 taxed at 50!^ $4,000 

Kext 12,000 taxed at SSL $6,360 

Next 12,000 taxed at 55S» $6,600 

Next 12,000 taxed at 53t. $6,960 

Bal. 12,000 taxed at 6(&. $7,200 

Income tax before credits ^ $45,180 

Total credits -4,000 

Income tax after credits $41,130 



lirginal tax rate table (table 3.12). In examples 
jand 5, income is taxed at each rate up 
'ough the marginal rate." In examples 2, 3, 
d 4, which depict returns with alternative, 
iximum, and alternative-maximum tax com- 
tations, there are intermediate rates at which 
income is taxed. These gaps occur at the 
jints where earned income would have been 
j;ed had it not been for the 50 percent 
J iximum rate on earned income or where 
oital gains would have been taxed had it not 
en for the alternative 50 percent tax on 
3ital gains. 



Overpayment and Tax Due 

Tables 3.10 and 3.11 classify taxpayers by 
whether they ended the year with a tax 
overpayment or a tax due at time of filing. The 
data shown in these tables reflect the effect of 
the earned income credit for 1975 (i.e., the 
amount of tax overpayment increased and the 
amount of tax due decreased). Excluded from 
the tables were retums with neither a tax due 
nor a tax overpayment. Generally these were 
retums with low incomes, no tax liability, and no 
income tax withheld. 



72 



Individual Returns/1975 • Tax Computation and Tax Rates 





Illustrations 


showin 


g how the fhte example returns are presented in 


table 3,12 




~^ 







1:..:I:-1.>. '.-,■ t.ne hi^hc-:. r.U :.■ .'.!■■:. '.:. . -v^- ■;D::.!:.-;-J 








7 IMC J 

; n^' jr..- 
' collars"} 


Ir.^arne sutJecL to tax 


cr-.-.liU 


'-'-'-"■':'...':''-' 


which tax was ccxnputed 


Tax reUi 'l-r 


(Jollars) 


At nBr>;inal 

rates 

(Dolljars) 


'..eiv: rated 
at all 
njtes 

tiJjilars) 


i,^iiGrated 

at marginal 

rales 

(Ujilars) 


Tot.:.! 
(tollai^s) 


«■ , c^:vtn' o: — 


Numb'3r of 
i-e turns 


Income 

taxed at 

rate 

(Dallars) 






income 


Ino-Jir.e 
z ,. '-■:.• to 


generated ■ 
at rate 

(Collars) 






11 


cn 


Ci) 


(A) 


(i) 


i:-) 


(7) 


(3) 


1.^) 


1 1:0 


(U) 


(12) 



Example 1.— Data Reported on Joint Return With Income Subject to Tax at Regular Rates Only 



K percent. 
1? per-'^-nt-. 



50 percent... 
53 percent. 
55 percen*". 
58 percent. 
60 percent. 
62 percent. 






=^ 



"-^^ 



-v 



=^ 



=x 



-V 



1.000 

i,aic 



3,000 
1^,000 
12,000 
12, 'MO 
12,00rj 
15,000 



Example 2. -Data Reported on Joint Return With Income Subject to Tax at Regular Rates and Capital Gains Rale 



:0 ]>?n-jcn:. 
50 peivent 
53 percent , 
55 percent . 
53 percent , 
60 percent. 
■2 percent. 



-^^ 



;=^r 



'^ 



-^v- 



'^i- 



-AJ- 



-N — 



-V 



'V 



:>5= 



15,(X>J 

LOW 
1,000 



25.L>X 
8,000 

3,000 
12,000 
15,00<J 



Example 3. -Data Reported on Joint Return Witti Income Subject to Tax at Regular Rates and Maximunn Rate 



li per-en* 
15 peix:ent 



-^*=?^ 



50 percent. 
^0 pei"cent i 
53 percent. 
55 percent. 
58 percent. 
60 percent. 
62 percent. 



-^^ 



:^^ 



'V- 



=^ 



-^^^ 



1,000 
1,000 



--^d- 



.300 

,oaj 



8,000 
15,000 



Example 4. -Data Reported on Joint Return With I ncome Subject to Tax at Regular Rates, Maximum Rate and Capital Gains Rate 



14 percent. 

15 percent. 



50 percent 

50 percent capital gains rate. 

50 percent naidinuiii rate 

53 percent 

55 percent 

58 percent 

60 percent 

62 percent 



<..,Qli 



3,750 



;',32 






-'>?- 



1,000 
1,^300 



!^,000 
25,000 

3i,Z50 



Examples. -Data Reported on Joint Return With Income Averaging 



Summary of Data Reported on Above Five Joint Returns 



All imrginal rates, total. 



li percent. 
15 percent 



■-OO.'XX) 



e 0,750 



;^7,A25 



:*:*r 



5,000 

5,000 



50 percent 

50 percent capital gains rate. 

50 percent nBxiinuin rate 

53 percent 

55 percent 

58 percent 

60 percent 

t2 percent 



^BO.OOO 



100.000 

•v; 0,000 



12,000 
^8.750 






1 ^ 




-/^...S . 


»vt 


5 
2 
2 
3 
2 
3 


r^-r 

40,000 
50,000 
7i,250 
32,000 
24,000 
27,000 






7,200 


41,180 


34.3 


41.2 


4 


.W,000 


ifrjACff 


»,690 


30,225 


193.090 


40,3 


42.1 


4 


4(!,750 


30,22J. 



«' 



Individual Returns/1975 • Tax Computation and Tax Rates 



73 



3ble 3.1— Returns with Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income and Tax Items by 

Size of Adjusted Gross Income and by Type of Tax Computation 

[All figures are estimates based on samples— money amounts are m thousands of dollars] 



Type of tax computatjon by aizt of 
adjuBted grots Income 



Adjuated 

groBS 

Income 

Maa 

deficit 



Itemized deductions 



Numt)er of 
returns 



Standard deduction 



NumlMr of 
returns 



Ottier ttun 

age or 
tillndneas 



Taxable 
Income 



Returns wlttt regular tax computation only 



ToUl . 



S5,000 

under $10,000 .. 
under $15,000 . 
under $20,000 . 
under $50,000 , 



under $100,000 ,.., 
00 under $200,000 , , 
00 under $500,000 . 
00 under $1,000,000 - 
.000 or more 



Returns witti Income averaging tax computation 



Total , 



$5,000 

under $10,000 .. 
under 515,000 . 
D under $20,000 . 
D under $50,000 . 



D under $100,000 . , 
00 under $200,000 . 
00 under 5500,000 , , 
00 under $1,000,000 . 
,000 or more 



Retuma wItti maximum and regular tax compulation 



ToUl . 



$50,000 

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



Retuma wItti maximum and alternative tax computation 



Total . 



550.000 

under 5100.000 

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



Retuma wltti alternative tax computation only 



Total 

$20,000 

under 550,000 

under 5100.000 .... 
00 under $200,000 , . 
00 under $500,000 . . 
00 under $1,000,000 . 
■.000 or more 



(2| 



62,800,311 

9,337,854 
19,191,858 
14,706,746 
9,896,765 
9,305,850 

336,254 

20,193 

3,797 

699 

295 



34,504 

205,674 

439,011 

1,768,070 

322,083 

36,903 

6,438 

566 

172 



14<,1B2 



252 

76.211 

61.090 

9.686 

761 

182 



13,806 

18,582 

4,622 

475 

143 



32,619 
14,970 

4,431 
727 
313 



800,268,046 

34.561,215 
141.559,739 
182.395,693 
170.866.840 
245.210.304 

20.840.391 

2.600.976 

1.092.985 

471.687 

668.216 



302,709 
2,647,357 
7,797,360 
53,410,697 

20,856,107 

4,763,110 

1,761,532 

372,467 

362.696 



17,695,198 

12.280 

6.186.427 

7,992.893 

2,642.864 

503,070 

357.664 



1,160,644 

2,490,370 

1,295,867 

311,201 

227,766 



2,442,776 

1,989.735 

1,292,629 

489,105 

671,652 



23,119,583 

339,780 
3.404.370 
6.039.643 
5.504.341 
7.480.919 

326.063 
19.742 
3.737 



2.563 

67.743 
207.416 



292.542 

34,349 

6,152 

556 

171 



74.557 

60.507 

9.562 

753 

178 



13.562 

18.324 

4.590 

470 

141 



30.849 

14,631 

4,393 

722 

310 



100,072,338 

625.442 
9.373.056 
20.431.316 
22.776.012 
40.759.897 

4.461.844 
806,892 
383.187 
177.990 
276.702 



6.157 

209.325 

771.399 

6.963,019 

2,983,418 
698,134 
311,116 
84,661 
78,472 



865,475 
1,246,675 

405,433 
73,621 
52,857 



164,655 
365,533 
201.612 
49.272 
36.793 



345,760 

392,392 
316,373 
117,440 
146,368 



39,680,728 

8,998.074 
15.787,488 
8,667,103 
4,392.424 
1,824,931 

10,191 
451 
60 



31,941 
137,931 
231,595 



29,541 

2,554 

286 



74,086,352 

14,294,106 
26,830,587 
17,229,925 
11,032,714 
4,671,961 

25,810 

1,094 

140 



53,255 

283,913 

576,770 

1,195,780 

75,646 
6.459 



1.490 
318 

21 



1.770 
339 



167,825,423 

12.661,906 
44,174,958 
43,534,181 
33,310,134 
32.776,054 

1.281.916 

70.759 

12,351 

2,261 

901 



59283 

542,843 

1,402.145 

6.341.573 

1.245.316 

136.701 

23.262 

2.027 

614 



431 

293,739 

246,256 

36,834 

2,862 

664 



50.576 
71.075 
16.744 
1.741 
530 



99.957 

49.931 
14.568 
2.386 
1,022 



160,783,906 

11,684,579 
40,933,989 
42,198,471 
32,649,849 
32,059,786 

1,186.549 

56,543 

9,588 

1,776 

676 



55.173 

509.217 

1.361.333 

6193.163 

1.201.479 
128.688 
20.919 



424 

288.798 

237.236 

34.644 

2.648 

643 



49.096 
67.321 
15,352 
1.562 
483 



61.784 
39,905 
11.422 
1.676 
799 



125,862,070 

9.494.336 
33.128.497 
32.649.429 
24.982.020 
24.581.685 

961.399 
53.069 
9.263 



44.420 

407.132 

1.051,609 

4,756,120 

933,969 

104,026 

17,447 

1.520 

461 



435,604 

323 

220.304 

184.692 

27,625 

2,147 

513 



37,932 
53,306 
12.556 
1.306 
398 



37.448 
10.926 



500.247,285 

10.147,330 
72,227,598 
112.085,023 
112,076,095 
175,196,762 

15,391,338 

1,739,921 

700,394 

291,969 

390,835 



198,878 
1,746,987 
5,397,583 
40.495.776 

16863.054 

3.954.492 

1.432.251 

286.261 

283.761 



14,5«8,9<9 

10.781 

5.077.117 

6.560.036 

2.209.488 

427.282 

304.285 



957,448 

2.070,875 

1.061.616 

260.611 

190.570 



2.017.781 

1.559.039 

965.236 

369.862 

524,510 



notes at end of table. 



74 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.1— Returns with Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income and 

Size of Adjusted Gross Income and by Type of Tax Computation— Continued 

[All figures are estimates based on samples— money amounts are m thousands o1 dollars] 


~% 




Income lubtecl to tax 


tjimp-eum dUtrlbuOona 
not Indudod In 


Income tax 

betora 

regular 

eompu- 


Income tax 
before 


Tax 
•avinga 

due to 

fltcUl 

tatlon 


AvefS 

m 
aanlni 


Type of tax computation by itn ol 


Total 


At regular rates 


At maximum rate on 
earned Income 


At capital gains 
tax rats 


Number ol 


Amount 




NunMr ol 


Amount 


Numlw ol 
returns 


Amount 


Number ot 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


W 


IMum ami ragular tai computation only 
Tottf 


500,247,2«5 

10,147.330 
72.227,596 
112.085.023 
112.076,095 
175.196,762 

15,391,338 

1,739,921 

700,394 

291,389 

390.835 

67,305,051 

182,411 
1,640,411 
5,177.392 
38,812,901 

15,940,736 

3,677.021 

1.328.498 

267.934 

277.747 

I4.S88.M9 

10781 

5.077.117 

6,560.036 

2,209.488 

427.282 

304.285 

4,561,120 

957,4<8 

2,070,875 

1,081,616 

260,611 

190.570 

5.436.463 

J 2.01 7.781 

1.559.039 

965.236 

369.897 

524.510 


62.t0O.311 

9.337.854 
19191.858 
14.706,746 
9.896.765 
9.305.850 

336,254 

20,193 

3,797 

699 

295 

2.813,421 

34,504 

205,674 

439,011 

1,768,070 

322,083 

36,903 

6.438 

566 

172 

148.182 

252 

76.21 1 

61,090 

9,686 

761 

182 

37,621 

13,806 

18582 

4,622 

475 

143 

53,060 

32,619 

14,970 

4,431 

727 

313 


S00,247JS5 

10,147,330 
72.227.598 
112.085.023 
112.076.095 
175.196.762 

15.391.338 

1,739,921 

700,394 

291,989 

390,835 

67J0S.051 

182,411 
1,640,411 
5,177,392 
38,812,901 

15,940,736 

3.677,021 

1.328.498 

267.934 

277.747 

9,176,074 

9.846 

4.115.354 

3.797,765 

946,985 

180,105 

126,019 

2,8SSJ51 

768,733 
1,277,751 
562,485 
140,141 
106,241 

4,923.037 

1,790,082 

1,370,421 
888,614 
355,562 
518,358 


- 


148.182 








73,427 

_J8.152 

18.816 
15.694 
28.788 

1.750 

189 

25 

8 

5 

t.402 

5.747 

2.225 
345 

77 

L ] e 
r 3»s 

]] 370 
25 

593 

] 52I 
] e 

no 

360 
277 
113 
24 
6 


138.042 

4.821 
27.372 
15,515 
81,803 

6,155 

1,731 

144 

314 

188 

ia.Mo 

10.657 

6.097 

2.005 

1.052 

130 

5.011 

4.841 

170 

1972 

2.3<5 
572 
55 

6.019 

1 180 

1.608 

2.277 

617 

338 


103.226.447 

r 1.538.132 

L 12.271.212 

20.485.867 

21.609.442 

39,488.729 

5.184.370 
792.051 
402.493 
187.499 
266.652 

20,4M,952 

35.862 
r 329.246 

1.071.654 
L 9.946.248 

6.022.004 

1.871.696 

825.684 

r 164.708 

L 193.848 

6.856,186 

3.939 
r 2.009.450 
L 3,083.077 
r 1.274.114 
277.676 
L 207.930 

1294.002 

r 384,558 
L 984,096 
627,028 
r 168,959 
L 129,359 

2.692.0M 

794,129 
738.877 
560.249 
239,713 
359,100 


I02.238.447 

1.538.132 
12.271.212 
20.485.867 
21.609.442 
39.488.729 

5.184.370 
792.051 
402.493 
187.499 
266.652 

I9M7.S12 

3^357 

305.461 

1.016.856 

9.350.988 

5.545.700 

1.700.315 

754.258 

171.927 

189.650 

1.3UJU 

3.898 

1,967.039 

2.675,336 

1.108,704 

235.302 

173.989 

2.123.993 

376.244 
924.048 
560.566 
149.243 
113,892 

2.650.471 

784,638 
721,951 
548,726 
237.218 
357.938 




I.4IJ.441 


notappt. 

1 

5 

It 

1 
4 
10 




not applicable 


t5000 under $10000 


$10 000 under $15 000 


$15,000 under $20,000 

$20,000 under $50,000 


$100000 under $2t]0000 


J200000 under $500000 


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


Under $5,000 

$5,000 under $10,000 
S10.000 under $15,000 
$15,000 under $20,000 


3505 
23.785 
54,798 
595.260 

476.305 

171.383 

71,426 

12.781 

4.198 

491.911 

40 
42.411 
207.741 
165.410 
42.374 
33.942 

170.019 

8.324 
60.050 
66.462 
19716 
15.467 

4I,M4 

9.491 
16.940 
11.523 
2.528 
1.162 


$50000 und* $100 000 




$200,000 unoer $500,000 

$500,000 under 51,000,000 
$1,000,000 or more 

Total 


5.412.916 

936 

961.763 

2.762.270 

1.262,503 

247.177 

178.267 

1.495.153 

151.836 
673.995 
472.971 
114.144 
82.207 

plicable 






Under $50000 


252 

76.211 

61.090 

9.686 

761 

182 

37,628 

13.806 

18.582 

4.622 

475 




nol applicaiile 






$200000 under $500000 


$500000 under $1 000000 




tax computation 
Total 


37,628 

13.806 

18.582 

4.622 

475 

143 

r 53.060 

J 32.619 

14.970 

4.431 

727 

313 


210,»17 

36.871 
119.130 

48,160 
6,326 
2,123 

513,425 

227,699 
188.617 
76.622 
14.335 
6.152 


unrjer $50000 


$50000 under $100000 




$200000 under $500 000 


$500 OOO under $1 000 OOO . 


$1,000,000 or more 


[ 


143 
not ap 




$20000 under $50000 


$50000 under $100000 


$100000 ur«w 5200,000 





















Footnotes ai end of table 



Individual Returns/1975 • Tax Computation and Tax Rates 



75 



ble 3.1— Returns with Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income and Tax Items by 
Size of Adjusted Gross Income and by Type of Tax Computation— Continued 



[All figure^ 


are estimates based on samples— money amounts are 


in thousands ol dollars] 












Type ot tM computation by size of 
>d|utted gross Income 


Tax from special 
Income averaglnfl 


Total cradltf) 


Additional taj tor 
tax prvferences 


Total Income tax 


Number o( 
returns 


Amount 


Numl»r of 
return* 


Amount 


NumUor ot 
r«turn» 


Amount 


NumtMT ot 
ratuma 


Amount 


Aa a paroant ot— 


Averaga 


aublect 
to tax 


Adjuatad 
jroaa 
Income 


tax 

(Dollaral 


n«tumi with regular tax computation only 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(321 


(33) 


(34) 


73,427 

] 8.152 

18.816 
15.694 
28.788 

1.750 

189 

25 

6 

5 

8,402 

5.747 

2.225 
345 

77 

] » 

395 

370 
25 

593 

] 52I 

] 1 

780 

360 
277 
113 
24 
6 


12,798 

336 

1.938 
1.080 
7.953 

810 
374 
32 
167 
108 

2.774 

1.034 

986 
405 
297 

52 

943 

904 
39 

455 

323 

117 
15 

1,545 

164 
276 
668 
274 
164 


62,800,311 

r 9,337,854 

L 19,191,858 

14,706,746 

9,696,765 

9.305,850 

336,254 

20,193 

3,797 

699 

295 

2,813,421 

X504 

r 205.674 

439.011 

L 1.768,070 

322.083 

36,903 

6,438 

r 566 

L 172 

148.182 

252 
r 76.21 1 
L 61.090 
r 9.686 

761 
L 182 

37.628 

r 13.606 

L 18.582 

4.622 

475 

L 143 

53.060 

] 32.619 

14.970 

4.431 

727 

313 


6.799,354 

350,235 
1,580,550 
1,578,%5 
1,342,387 
1,713.510 

180.531 
28.756 
12,775 
6,456 
5,189 

1,012,223 

2,929 
36,904 
96,665 
538,902 

230,360 
68,005 
27,253 
5,355 
3,850 

149,354 

72 
56,937 
61,805 
18,656 
6,887 
4,797 

47,067 

7,644 
16,896 
10,927 
3,516 
8,084 

61,730 

15,840 

14,942 
11,374 
6,239 
13,325 


6,416 

1.296 

1.919 

1,429 

1,095 

551 

139 

88 

8,434 

911 

3,551 

2,212 

1,323 

296 

141 

(•) 

CI 
(•) 

CI 

CI 
C) 

(■) 

CI 

450 

1^] 13I 
180 
76 
58 


44,324 

721 

4.641 

5.535 
8.566 
9,062 
4,330 
11,469 

59,929 

2,796 

9,934 
12,177 
15,614 

7,095 
12.312 

C) 

CI 
CI 

CI 

CI 
CI 
C) 

C) 

6.491 

764 

2.192 

962 

2.573 


56.451.451 

7,162,995 

17,303,790 

. 14,521,768 

9,828,571 
. 9,275.471 

334.088 

20.007 

3.752 

695 

294 

2.793.703 

34,205 

r 202,309 

431,022 

L 1,760,767 

321,365 

36,849 

6,431 

565 

170 

147,9»3 

252 

76.077 

61.030 

9,683 

760 

181 

37,616 

13,602 

18,575 

4,621 

475 

143 

53,007 

r] 32.569 

L 14,970 

4,429 

726 

313 


95.484.213 

1,168,027 
10,691,235 
16,909,193 
20.268.479 
37.767.469 

5.010.184 
772.235 
398.812 
165.540 
273.039 

18,117,991 

29,426 

268,640 

916,396 

8,615,628 

5,326,269 

1,644,892 

742,916 

173,718 

198,114 

6715,690 

3.826 

1.910.691 

2.813.651 

1,089.680 

228.449 

169.193 

2.077,403 

366,680 
907,406 
549.763 
145.741 
105.613 

2,596,790 

769.004 

708.008 
540.213 
232.215 
347.350 


19.1 

11 7 
148 

16 9 
161 
21.6 

32.6 
444 
56.9 
63.5 
699 

26.9 

16.1 
16.4 

17 7 
22-7 

334 
447 
55,9 
648 
713 

42.6 

35,5 
376 
42.9 
493 
53,5 
55,6 

45.5 

38.5 
43,8 
508 
55.9 
55.5 

47.8 

38.2 
454 
560 
62.8 
662 


11.9 

3-4 
7.6 
10-4 
11,9 
15.4 

24.0 
297 
36,5 
39,3 
409 

19.6 

9.7 
10.1 
11,8 
165 

255 
34.5 
42.2 
46.6 
546 

35.1 

31-2 
309 
35-2 
412 
45.4 
47,3 

37.9 

318 
36,4 
42,4 
46.8 
46.5 

37,7 

315 
35.6 
418 
47.5 
517 






166 


;nJef Si 0,000 

under S15.000 


618 
1.302 
2.062 


under S50000 


4.074 






1 urdef S200 000 


38,598 


1 undef 5500,000 

1 under Si 000,000 1 


106,293 
266,964 




928,704 


•tai 

iOOO 


6,4>S 






undef $15000 :.., 


1,328 


under $20000 


2131 






under $100000 


16 573 






under $500 000 


115.521 






» or more 

•Ul 

*.000 


1.165.376 

42,004 

15 183 


under SiOOOOO 


25 118 






under $500000 


112 556 






Returns with maximum and attemattve tax computation 
«t^ 


934.768 
55,227 






under $100,000 

under $200,000 


26.712 
48.851 


under $500,000 


118971 


M or more . . . 

Returns with aKematlve tax computation only 


306.823 
739,951 

48 990 


M.000 

under $50,000 

urtder $100,000 
under $200,000 


23,606 
47,295 


under $1,000.000 


319 855 




1 109 744 







■nate is nol shown separately because of the small number ot sample returns on which it was based. However, the data are included in the appropnate totals 

Jted regular tax 

ling lax from special income averaging. 
K 3s earned income credit lo the extent used to oHset income tax before credits, 
D; Delail may nol add to total because ot rounding. 



76 Individual Returns/1975 • Tax Computation and Tax Rates 

Table 3.2— Returns with Tax From Special Income Averaging: Computation of Tax From Special Income Averaging, Tax Using 

Methods, and Tax Savings, by Size of Adjusted Gross Income 

[All figures are estimates based on samples— money amounts are in thousancJs of dollars] 


1 

Ordinal i 




Number of 
rslums 


Adluslad 
gross 

Income 
lau 

(Mien 


Lum^-aum diatrlbutlona from qualified retirement plans 


loimp-eum dtatributlona ! 




Total 


Capital galna ponkxi 


Ordinary Income portion 


bwMflt axelualon , 


SU0 of adjuitfld grOH IncoirM 


Number of 
returns 


Amount 


Number of 
returns 




Number of 
returns 


Amount 


Total 




thmtm ot 


Amou> 




(1) 


(2) 


(3) 


(4| 


(5) 


(8) 


(7) 


(•) 


(9) 


(10) 




•5,729 

2.814 
7.469 

18.817 
16,453 

13,544 
11,114 
9,117 
4,861 

1,181 
295 
49 

15 


2,168,853 

5741 
53.986 
245.503 
287.743 

300.665 
305,486 
329,198 
323.631 

157.508 
87.627 
32.175 
39,590 


85,729 

2.814 
7,469 
18.817 
16.453 

13.544 
11.114 
9.117 
4.861 

1.181 

295 

49 

15 


914,814 

13.129 
21.809 
97.031 
106.231 

118.906 
109.251 
138.613 
161.621 

77,496 
48,894 
14.019 
7.816 


t9,9«8 

537 
7,345 
15.154 
14.373 

10.910 
7.633 
8.165 
4,407 

1.121 
292 
46 

15 


730,768 

926 
17.138 
69,656 
89.970 

76.400 
76.203 
122,455 
143,026 

70,121 
44.721 
12.899 
7.252 


•5,729 

2.814 
7.469 
18.817 
16.453 

13.544 
11.114 
9.117 
4.861 

1.181 
295 
49 

15 


184,045 

12.203 
4.672 
27.373 
16.261 

42.505 
33.048 
16,159 
18,594 

7.375 

4.173 

1,120 

563 


•5,729 

2,814 
7,469 
18,817 
16,453 

13,544 
11,114 
9,117 
4.861 

1,181 
295 
49 
15 


»> 

1' 

1 
11 

1 




15.000 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 
51.000.000 or more 




Lump-sum distributions after death-benefit 
eKCluston— continued 


Adiusted taxable 

lump-sum distributions 

and actuarial value 

of annultlea 


TenUttve tax on 

himp-aum dlaMbutkxta 

and actuartal value 

of annumea 


Tantattva tax on 1 
capital g«na portion 1 


Size of adiutted grou Income 


Capital gains portion 






Numbar of 
ratuma 


Amount 


Number of 
returns 


Amount 


Number of 


Amount 


Number of 
ratuma 


Amount 


Number ol 
ratums 


Amour- 




lit) 


(12) 


(13) 


(H) 


(151 


(H) 


(17) 


(18) 


(19) 


(20) 


TottI 

Under $5 000 


6>.9M 

537 
7.345 
15.154 
14.373 

10.910 
7.633 

s.tes 

4.407 

1.121 
292 
46 
15 


722.995 

926 
17.143 
69.661 
89.978 

73.805 
73.290 
121.507 
142.013 

69.865 
44.672 
12,681 
7,253 


•5,729 

2.814 
7.469 
18.817 
16,453 

13.644 
11.114 
9.117 
4.861 

1.181 
295 
49 
15 


1»2,757 

12.203 
4.666 
27,365 
16,253 

41,850 
32,711 
16,006 
18,503 

7,352 

4,167 

1,118 

563 


•S.729 

2.814 
7.469 
18.817 
16.453 

13.544 
11.114 
9.117 
4.861 

1.181 
295 
49 
15 


907,524 

13.129 
21.809 
97.026 
106.231 

115.655 
106,794 
137,513 
160.938 

77.326 
49.289 
13.999 

7.816 


•5,729 

2.814 
7.469 
18.817 
16.453 

13.544 

11.114 
9.117 
4,861 

1.181 
295 

49 

15 


124,410 

939 
1,494 
7,006 
7,604 

10.522 
9791 
16.042 
27,434 

17,329 
15.247 
6,653 
4,350 


••,99< 

537 
7,345 
15154 
14.373 

10.910 
7.633 
8.165 
4.407 

1.121 
292 
46 

15 


1 


$5,000 under $10,000 

SIO.OOO under $15,000 
$15,000 under $20,000 

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

$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
51,000,000 or more 


sue of adjusted gross Income 


Tax from apaclal 
Income averaging 


Income tax excluding 
tax from special 
Income averaging 


Income tax 
before credlta 


Income tax befora 
ordinary metiioda 


Tax aavlnga due to 1 
apodal Incomo ■ 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 


Amount 




Amou^ 




(211 


(22) 


(23) 


(24) 


125) 


(26) 


(27) 


(2») 


(29) 


130) 


Total 


»5,72« 

2.814 
7.469 
18.817 
16.453 

13,544 
11,114 
9,117 
4,861 

1,181 
295 
49 
15 


19.353 

647 

326 

1.939 

1.139 

4,555 
2.723 
1.650 
2.829 

1.413 

1.146 

508 

279 


83,597 

] 8,152 
18,817 
16,453 

13,544 
11,114 
9,117 
4.860 

1.181 
295 
49 

15 


431,946 

3501 
27.887 
37.953 

45.224 
42.554 
56.303 
86.932 

56,182 
38,840 
15,676 
20,694 


85,729 

r 2.814 

L 7.469 

18.817 

16.453 

13.544 
11.114 
9.117 
4.861 

1.181 
295 
49 

15 


451,2»8 

905 
3.769 
29.825 
39.092 

49.779 
45.277 
57.953 
89.761 

57.595 
39.986 
16.184 
21.172 


85,729 

2.814 
7,469 
18.817 
16,453 

13,544 
11,114 
9.117 
4.661 

1.181 
295 
49 
15 


494,^S2 

1,426 
4.224 
34.262 
42.055 

60,483 
53.316 
62,303 
96,834 

60.643 
41.585 
16,437 
21,285 


•5,705 

] 10.265 
18.817 
16.453 

13543 
11.114 
9.117 
4.860 

1.178 

295 

48 

15 


4 


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 


1 

i 

i 
7 



NOTE Detail may not add lo total because ol rounding 



I 



Individual Relurns/1 975 • Tax Computation and Tax Rates 



77 



ible 3.3~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 

[All figures are estimates based on samples— money amounts are in thousands of dollafs] 



All Returns 

id gross income less deticil . 

income 

•ions from earned income . . . 

net income 

income 



taxable income: 



<ict to regular rates 

' " ) maximum lax rate on 
•ned income 



income: 



Dreterence offset 

gains offset 

kned taxable income 

to regular rates 

Met to capital gains rates 



' tax excluding tax from special 
•ome averaoing: 

"ated at all rates 

al regular rates: 



^san'ied taxable income 

other taxable income 

X -alecf al capital gains rate 

<■ -ated al maximum lax rate on 

iGd income 



)4nt Returns of Husbands and Wives and 
Returns of Surviving Spouses 

J gross income less deficit 

income 

3ns Irom earned income 

ne' income . , 

income 

taxable income: 

cl to regular rates 

ct to maximum tax rale on 

ned income 

ixable income: 

■ 

T KGlerence offset 

C i\ gains otiset 

U Tied taxable income 

S cl to regular rales , , , 

5 cl 10 capital gains rales 

« tax excluding lax Irom special 
jme averaging: 

G rated al all rates 

G raled al regular rates: 

al 

earned taxable income , 

other taxable income , 

6 'aied at capital gains rate 

G ated at maximum tax rate on earned 



Number of 
rslums 



165,810 
185,810 
74.893 
185.010 
185.810 



165,810 
185.810 



147,891 
4,362 

5,046 
146.298 
143.307 
37.628 



185.810 

185.810 
185.810 
143.307 
37.628 

185,810 



169.929 
169.929 
68.879 
169,929 
169,929 



169,929 
169.929 



23,181.048 

21,597,677 

990,870 

20.606,808 

19.150.110 



2.802.255 

108.019 

15.451 

2,678,786 

2,591 

210,617 



6.486.261 

4,929.434 

3,276,108 

1,653,327 

105,299 

3.453.969 



21,505,938 
20.039,809 
908.665 
19.131.146 
17.787.203 



15,208,039 
8,836,308 



135,594 


2.579.163 


4.136 


101,760 


4.64t 


14.337 


134,067 


2.463.066 


131,392 


2.382.898 


34,839 


196,265 



169,929 


4,562.368 


169,929 


3.068.916 


131,392 


1.513.450 


34,839 


98.125 



sue ol taxibt* Incom* 



(38.000 UIKin tS2,000 



Numbtr of 
returns 



4.763 
4.763 
2.348 
4.763 
4.763 



4.763 
4.763 



4.763 
3.380 



3.380 

3.256 

464 



4.763 
4.763 
3.256 



'^c olesal end of table. 



287.482 
315.567 
21.090 
294.477 
219.473 



210.838 
180.994 



29.844 
8.636 



8.400 

7.813 

822 



66.301 
61,859 
4.443 



152.000 under 170,000 



Number of 
retume 



52,340 
52,340 
23,864 
52,340 
52,340 



52.340 
52.340 



37.987 

n 

1.448 
37.823 
36.539 

7.065 



52.340 

52.340 
52.340 
36.539 
7.065 

52.340 



48.046 
48.046 
22.256 
48.046 
48.046 



48.046 
48.046 



48.046 

46.046 
48.046 
33.453 
6.316 

48.046 



4,099,877 
4.285.533 
220.844 
4.064.688 
3.229.933 



3.077.532 
2.661.564 



152.400 

n 

150.590 
136.662 
15.738 



1.214.108 

998.408 

923.983 

74.425 

7.867 

207.972 



3.778.551 
3.960.779 
204.127 
3.756.652 
2.974.861 



2.843.741 
2.498.392 



34.796 


131.120 


1 


(•) 


1.343 


1.373 


34.639 


129.657 


33.453 


118.409 


6.316 


12.711 



1.109.897 

931.005 

867.711 

63.294 

6.354 

172.663 



S70.000 undw 1100,000 



Humber of 
retume 



68.663 
68.863 
27.601 
66.863 
68.863 



68.883 
68.883 



55.400 
650 
2.175 
54.684 
53.391 
13.543 



68.883 

68.863 
68.883 
53.391 
13.543 

66.883 



65.354 
65.354 
26.551 
65.354 
65.354 



65.354 
65.354 



52.473 
602 

2,071 
51.789 
50.561 
12.813 



65.354 

65.354 
65.354 
50.561 
12.813 

65.354 



7.002.872 
6941.229 
353.078 
6.568.151 
5.704.534 



5.192.401 
3.532.510 



512.132 
5.61 
7.080 
499.437 
451.311 
80.821 



1.484.584 

1.226.410 

258.174 

30.407 

829.929 



6.644.1 
6.606.859 
340.498 
6.266.362 
5.412.614 



4.941.603 
3.398.408 



470.810 
5.281 
6.900 
458.629 
413.903 
56.907 



1.414.362 

1.180.293 

234.069 

28.451 

771,681 



1100,000 under 1200.000 



Number of 
retume 



49.701 
49.701 
18.046 
49.701 
49.701 



49.701 
49.701 



42.062 
2. 

4l!623 

41.1 

13.059 



49.701 

49.701 
49.701 
41.190 
13.059 

49.701 



47.069 
47.069 
17.227 
47.069 
47.069 



47.069 
47.069 



39.854 
2.014 
1.058 
39.409 
39.014 
12.424 



47.069 

47.069 
47.069 
39.014 
12.424 

47.069 



|10| 



7.755.230 
7.038.547 
295.127 
6.743.420 
6.517,907 



5.495.557 
2,547,604 



1.022.349 
31.177 
5.205 
965,968 
926,916 
95,434 



2,986.378 

1.464.835 
684.376 
580.459 
47.714 

1473,964 



7.346.048 
6.674.451 
272.216 
6402.236 
6.173.435 



5.217,073 
2,447,566 



956.362 
29.805 
4.837 
921.720 
865,388 
90.974 



2,818,785 

1,368,678 
850.066 
538.612 
45.464 

1.384.731 



1200,000 or more 



Number of 
retume 



10123 
10,123 
3,014 
10,123 
10.123 



10.123 
10.123 



9.042 
1.597 
175 
6.788 
B.931 
3.497 



10123 

10123 
10123 
8.931 
3.497 

10.123 



9.460 
9,460 
2,645 

9,460 
9.460 



8.471 
1.508 
169 
8,230 
8,364 
3,286 



9.460 

9.460 
9.460 
8.364 
3.286 

9.460 



(121 



4.035.587 
3.016.802 
100.729 
2.916.073 
3.478.263 



1.106.738 

71.101 

1.246 

1.034.392 

1.068.936 

37.802 



915.306 
179.480 
735.826 
18.900 

927.203 



3.737,170 
2,797,720 
91,824 
2.705.896 
3.226.293 



2.205.422 
491.920 



1.020.871 
66.584 



953.060 
985.198 
35.673 



1.722,869 

848,323 
170,848 
677.475 
17.836 

856.749 



78 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.3— Returns witli Maximum Tax on Earned Income: Adjusted Gross Income, Earned Net Income, Taxable Income, and Income 

Tax Before Credits by Size of Taxable Income— Continued 





Tool 










Sl2e of taxable Income 






f 




(3a.0OO undw 162,000 


152.000 undw I70.0O0 


170.000 umHr 1100,000 


1100,000 undw 1200.000 


1200.000 or more jf 




Nuntar ol 
rmima 


Amouril 


Nuinb«r of 
rvtumt 


Amount 


Nunibtr of 
ntume 


Amount 


Number of 
returns 


Amount 


Numbet of 
retumt 


Amount 


Numti« of 
r«tum« 


Annul 




It) 


12) 


(3) 


w 


15) 


(•) 


(7) 


K) 


(») 


(10) 


1") 


(12) 




3.664 
3.684 
1.482 
3.684 
3.684 

3.684 
3.684 

3.684 

2.734 

57 

49 

2.721 

2.700 

638 

3.684 

3.684 

3.684 

2.700 

638 

3.684 

12.197 
12.197 
4.532 
12.197 
12.197 

12.197 
12.197 

12.197 

9.563 
169 
356 
9.510 
9.215 
2.151 

12.197 

12.197 
12.197 
9.215 
2.151 

12.197 


408.123 
404.878 
26.919 
377.959 
320.904 

279.224 
139.992 

139.232 

41.680 
2.387 
247 
39.046 
38.450 
3.230 

141.519 

70.260 
45.093 
25.169 
1.616 

69.615 

1.266.984 
1,152.991 
55.285 
1.097.705 
1,042.002 

860.591 
463.486 

397,105 

161.412 
3.873 
865 
176.675 
170.292 
11.120 

480.859 

276.805 

162.098 

114.707 

5.560 

198.548 


1.373 
1.373 
724 
1.373 
1.373 

1.373 
1.373 

1.373 

952 

952 
952 
(•) 

1.373 

1.373 
1.373 
952 
!•) 

1.373 

3.390 
3.390 
1.624 
3.390 
3.390 

3.390 
3.390 

3.390 

2.428 

CI 
2.428 
2.304 
377 

3.390 

3.390 

3.390 

2.304 

377 

3.390 


83.831 
95.463 
8.743 
86.720 
62.602 

59.938 
52.174 

7.764 

2.664 

2.664 
2.488 
CI 

22.109 

18.142 
16.806 
1.337 
CI 

3.882 

203.651 
220.104 
12.347 
207.756 
156.871 

150.900 
128.820 

22.080 

5.972 

'•'5.73"; 

5.326 

646 

59.522 

48.159 

45.053 

3.106 

323 

11.039 


757 
757 
240 

757 
757 

757 
757 

757 
510 

n 
510 

503 
CI 

757 

757 
757 
503 
CI 

757 

3.537 
3.537 
1.388 
3.537 
3.537 

3.537 
3.537 

3.537 

2.681 

CI 

CI 
2.674 
2.583 
602 

3.537 

3,537 

3,537 

2,583 

602 

3.537 


60.365 
64.137 
2.906 
61,229 
45.063 

42.391 
28.766 

13.625 

2.672 

CI 
2.653 
2.291 

CI 

17.565 

10.574 
9.266 
1.309 

CI 

6.812 

260.960 
260.617 
13.810 
246.807 
210.009 

191.401 
134.406 

56.995 

18.608 

I'l 

CI 
18.280 
15.%2 
2.646 

66.646 

56.829 

47.007 

9.822 

1.323 

28.496 


746 
746 
324 
746 
746 

746 
746 

746 

584 

(•) 

CI 

577 
567 
216 

746 

746 
746 
567 
216 

746 

2,783 
2,783 
726 
2,783 
2,783 

2,793 
2.763 

2,783 

2,3(3 

CI 

CI 
2,318 
2,263 
514 

2,783 

2,783 

2,763 

2,263 

514 

2,783 


76,705 
77,857 
2,851 
75,006 
62,109 

56,830 
29,348 

28,482 

5,279 

C) 

C) 
5,118 
4,444 
835 

26,515 

11,856 

9.131 

2.725 

418 

14,241 

279,997 
256,513 
9,729 
246,764 
229,811 

193,768 
105,754 

88,014 

36,043 

C) 

C) 
35,690 
32,964 
3,078 

103,900 

58,366 
36,986 
21,380 
1,539 

44,006 


638 
638 
159 
638 
638 

638 
638 

638 

541 

CI 

CI 

535 
531 
134 

638 

638 
638 
531 
13« 

638 

1,994 
1.994 
660 
1.994 
1.994 

1.994 
1.994 

1.994 

1.687 
58 
CI 

1.679 

1.645 

501 

1.994 

1.994 

1.994 

1.645 

501 

1.994 


100.716 
97.626 

7.486 
90.140 
61,482 

70.265 
24.244 

46.021 

11.217 
C) 
C) 
10.792 
9.966 
1.2S1 

37.926 

14.287 

7.809 

6.478 

626 

23.010 

308.465 
266.470 
15.425 
251.045 
262.989 

208.219 
75.772 

132.447 

54.770 
1.070 
C) 
53.456 
51.562 
3.209 

129.664 

61.869 
26.500 
35.369 
1.604 

66.223 


170 
170 
35 
170 
170 

170 
170 

170 

147 
19 
C) 

147 
147 
54 

170 

170 
170 
147 
54 

170 

493 
493 
134 
493 
493 

493 
493 

493 

424 

70 
C) 

411 
420 
157 

493 

493 
493 
420 
157 

493 


S 












e e 


Earned ta«8t)te income 


■= 




O' 


Subject 10 mMimum taj rate on earned 
income 

Other taxable income 


* 

1 








1 

1 
1 

21 

14. 

u 

IE 

11 
1 

t 

E 

10 
4 








Income tax excluding tax from special 

income averaging 
Generated at all rates 
Generated at tegular rates 

Total 

On earned taxable incorrie 

On otber taxable income 
Generated at capital gains rale 
Generated at maximum tax rate on earrwd 

income 

Adjusted gross income less dehat 








Earned taxable income 
Total 
Subiecl to regular rates 

income 

Other taxable income: 






Unearned taxable income 

Subtect to regular rates 

Subiect to capital gains rates 

Income tax excluding tax trom speoal 
income averaging 
Generated al all rates 
Generated al regular rates 






Generated at capital gains rale 

Generated al maximum tax rate on earned 
income 





























(•) Estimate IS not shown separately because ot the small number ot sample returns on which it was based However, the data are included in the appropnate totals 
NOTE. Detail may not add lo total because ol rounding. 



Individual Returns/1975 • Tax Computation and Tax Rates 



79 



able 3.4— Returns with Net Gain From Sales of Capital Assets and With Regular Tax Computation or Alternative Tax Computation: 

Gains and Losses by Type, by Size of Adjusted Gross Income 

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



Six* or idjuilsd gross Incoms 



Returns with regular tax computatton rates only' 



Number of 
returns 



Nat gain 



of capital 
assats 



Sttofl-term capital gains and losaas 



(^pltal loss carryover 



Number of 
returns 



Net capital gain 
(after carryover) 



Hettapltal loss 
(after carryover) 



Number of 
retuma 



4^5,033 

245,053 
865.162 
650.209 
S98.607 

545350 
345.331 
565.535 

213.293 



6.207 
752 

296 



12.640.446 

213.963 
1.148.232 
1.446.312 
1.224.567 

1.139.944 

916.670 

2.258.456 

1.886.053 

887.734 
692.527 
295.887 

530.101 



4.389 

2.006 
2.670 
7.116 
5,137 

1.178 
370 
59 
21 



4,797 
5,033 



3,419 
26.037 
35.379 

13,708 
5,804 

3,474 
7,918 



3«5,0S2 

10,075 
39,353 
56,428 
65,518 



38,230 
74,385 
33,433 

5,769 
1.412 

167 



816.608 

10.067 
27.493 
55.286 
59.997 

56.091 
50.264 
146.244 
121.041 

45.781 
23.548 
7,425 
13,371 



13.246 
15.096 

14.262 
12,253 
34,102 
18.254 

3.829 

1.268 

222 

110 



8.760 
9.954 

36,390 
16.001 
61,611 
118,400 

86.171 
32.764 
16.308 

14,297 



Returns with regular tai computation rates only— Continued 



Long-term capital gains snd losses 



Size of adjusted gross Income 



Capttai loss carryover 



NumtMr of 
returns 



Net capttai gain 
(after carryover) 



Number of 



Net capttai loss 
(sfter carryover) 



Number of 



Net long-tenn capttai 
gain In exceas of any 
sboft-term capttai losa 



Number of 
retuma 



(10) 



(15) 



(161 



16,613 

9,620 

5.725 
11,956 
23,192 
16.454 

2.903 

721 



51.096 

32.077 

12,349 
31,900 
52,049 
87,139 

29,237 
16,311 
5,051 
10,262 



237,489 
844,128 
825,283 
664,842 

515,357 
331,980 
537,774 
201,365 

26.9W 
5,741 



24.snj«i 

420,746 
2248,351 
2,798,383 
2,345,390 

2.222.204 
1.751.013 
4.312732 
3.679.485 

1,783,769 

1,380.140 

594,795 

1,051.233 



6,490 
9,260 

11,897 
2,334 

12,079 
5,617 

1,292 
282 



66,176 

9,910 

3,148 

9.054 
1.100 
13.349 
15.530 

6857 
4,709 



237,489 
844,128 
825,283 
664,642 

515,357 
331,980 
537,774 
201,365 

26,900 
5,741 



24.180.026 

419,504 
2.242.015 
2,789,623 
2,335,436 

2185.813 
1.735.012 
4.251.121 
3,561,085 

1.697.618 

1.347.376 

578.487 

1.036.936 



Retuma wlUi regular tax computation rataa onty — Conttnuad 



Stze of adjuated gross Income 



Lump-sum 

dlstHbutlons. 

capttai galna portion 

Number of 
returns 



19846 

13.548 

10.516 
7.633 
6.154 
3,261 



88,726 

75,753 
76203 
115,835 

118,444 

41,273 
16,445 
4,376 
3,548 



Income subject to tax 



Numbar of 
returns 



245,053 
865,162 
850,209 
698,607 

545,350 
345,331 
565.535 
213.293 



29.238 

6.207 

752 



120) 



S3. 167.580 

219,376 
2,922,288 
6,257,528 
7,876,430 

8,424,018 
6,674,129 
15.627,139 
10,292.085 

2,828.928 

1.243.209 

347.293 

455.157 



Income tax tMfore credits 



Number of 



4.365.033 

245,053 
865.162 
850.209 
696.607 

545.350 
345.331 
565.535 
213.293 

29.238 
6.207 



16.583,625 

32531 

483.308 

1,139,408 

1,532,800 

1,760,022 
1.500,010 
4.093,157 
3.557,441 

1.279,136 
683.303 
216565 
305.944 



Addttlonal lax for 
tax preferences 



Number of 
returns 



13.913 

1.035 

71 

378 

118 

2.026 

4.728 

3.170 

1.757 

409 

221 



464 

1.079 

670 

4,735 

13,828 

19,821 
23,571 
10,723 
23,100 



80 
Table 3.4— Returns 



Individual Returns/1975 • Tax Computation and Tax Rates 

with Net Gain From Sales of Capital Assets and With Regular Tax Computation or Alternative Tax Computation: 
Gains and Losses by Type, by Size of Adjusted Gross Income— Continued 

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



{ 



size o( id)usl«d groM Inconw 



Rllums wtth alttmttiv* lai compulitlon* 



NufntMf of 
rvtumt 



from ulM 

ol capital 

aaaalt 



Short-tarm capital salna and loaaaa 



CapHal loaa carryovar 



Nat capital sain 
(anaf carryovar) 



Humbar ol 
ratuma 



Nat capital loaa 
(altar carryovaf) 



Numbaf ol 
ratunta 



|M) 



Total 

Under S5.000 

S5.000 unOar $10,000 
$10,000 undof SI 5.000 
S15.0OO under S20.000 

J20.000 under S25.000 . , , , 
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 



33.552 

9.053 

1,202 

456 



293.279 

422.173 
323.473 
136.080 
206.145 



749 
1.289 



1.433 

9.672 

4.208 

1,761 

309 



4.421 
1.325 



17.636 
16.000 
5.946 
3.827 



4.478 

1.690 

286 



Slza ol adluatad groaa Incoma 



Ratuma wttli attamatlva tai computation— Contlnuad 



Loo^lann captta) galna and loaaaa 



Capttal loaa carryovar 



Numt>af of 
ratuma 



Lons-tarm galna 

Irom certain 
binding contracta, 
dlatr11>utlon8 and 
Inatatlmant ulea 



Number ol 
ratuma 



long-temi 
gain 
iBltar 

carryover) 



Nat long-term capital galna In aicaaa of any 
atiort-term capital loaa 



Amount 
exdudad* 



Amount aubjad to taa at 



Regular rataa* 



Number ol 
ratuma 



(33) 



|3T) 



Tout 

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 



•,II1 



3,893 

1,135 



19,350 

31,680 
20,157 
4,697 
2,428 



6,060 
5,616 



833,223 
829,963 
264,305 
412,585 



808,673 
614,947 
260,267 
403,636 



404,337 
307,474 
130133 
204,318 



264,578 

307,747 

122,782 

20,66' 

8,275 



5,417 
3,279 



Ratuma with alternative tan computation — Continued 



Long-term capital galna and loaaaa— Continued 



Size of adiuatad groaa Income 



laimp«jm 

diatnbutlona, 

capital galna portion 



Number ol 
retuma 



Income iub|aet to Ui 



At regular 
rataa 



At maximum 

rata on 
aamed Income 



At capital 

galna las 

rata 



Income tax belora cradlta 



Number of 
ratuma 



Additional tax lor 
tax pralerancae 



Number ol 
ratuma 



m 



|5I) 



J5 



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 



1,30S 



12,895 

24,770 
26.134 
8,244 
3,674 



3,629,914 

2,046,952 

630,473 

715,080 



2,648,172 

1,451,099 

495,704 

624,599 



673,995 
472,971 
114,144 
82,207 



307,747 

122,782 

20,661 

9,275 



33,552 

9,053 

1,202 

456 



1.646,518 

1,110,077 

386,744 

471,999 



'Includes returns witti income averaging, pnor-year delinquent returns using the regular method, and returns with maximum lax on earned income not also having an alternative tax 

■Includes those returns with maximum lax on earned income also having an alternative tax computation 

■One-half excess long-term capital gains 

■Capital gains taxed at upper rales 

NOTE I^tail may not add to total because of rounding 



Individual Returns/1975 • Tax Computation and Tax Rates 



81 



Table 3.5— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax 

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



SIzt of idjusttd gross Income 



NumtMr of 
returns 



Adjusted 

gross 

Income 

less 

dsflcit 



Tolsl 

Income 



AddltlonsI 
tsi for tsx 
preferences 



Returns with no 
totsi Income tax 



Number of 
returns 



Adjusted 

gross 

income 

less 

deficit 



Returns with totsi Income tax 



Number of 
returns 



Adjusted 
gross 

Income 
less 
dellcit 



Total 

Income 

tax' 



(2) 



(6) 



(») 



Total 

djusted gross income . 

xter $1,000 

under $2,000 

under $3,000 

under $4,000 

under $5,000 

under $6,000 

under $7,000 

under $8,000 

under $9,000 

under $10,000 

00 under $11,000 ,.,. 

00 under $12,000 ,.,. 

00 under $13,000 .... 

00 under $14,000 .... 

00 under $15,000 .... 

00 under $20,000 . . . . 
00 under $25,000 . . . . 
00 under $30,000 . . . . 
00 under $50,000 . . . . 
00 under $100,000 ... 

300 under $200,000 . 
300 under $500,000 . 
300 under $1,000,000 
3.000 or more 

turns, summary: 

ier $5,000 

}00 under $10,000 . . . 
.000 under $15,000 , 
i.OOO or more 



92,229,332 

643.791 
4.738.778 
5.407.488 
5.002.560 
4.565.790 
4.543.446 

4.737.247 
4.164.112 
3.849.630 
3.725.148 
3.476.777 

3.282.636 
3.120.493 
2.950.537 
2.926.377 
2.683.637 

10.353.534 
5.598.117 
2.744.255 
2,747.618 
781.406 

152.349 
29.193 
3.289 
1.124 



24,901,853 
19.952.914 
14.963.680 
22.410.885 



947,7M,8?3 

-6.304.555 
2.713.830 
8.072.359 
12.446.382 
15.956.144 
20.491.960 

25.971.457 
27.016.980 
28.852.746 
31.674.144 
33.030.353 

34.469.130 
35.890.291 
36.885.639 
39.501.373 
38.893.332 

178.968.121 
124.310.576 

74.624.652 
100.168.142 

51.550.859 

19.918.461 
6.149.944 
2.187.947 
2.344.606 



53.376.118 
146.545.660 
185.639.766 
562.223.307 



14.528 
299 
3.114 
49.616 
351.687 
784.808 

1.325.820 
1.673.615 
2.123.370 
2.653.301 
2.945.501 

3.338.054 
3.588.481 
3.836.177 
4.168.028 
4.247.592 

21.187.889 
17.019.200 
11.402.965 
18.213.862 
13.361.924 

6.848.783 

3.323.365 

966.664 

1.097.654 



1.204.052 
10.721.607 
19.178.333 
93.422.306 



14.526 
299 
126 
167 
210 
109 

606 
169 



209 
209 
144 
268 

1.504 
2.252 
1.168 
6.910 
18.054 

24.072 
28.656 
13.419 
30.500 



15.438 

1.191 

936 

126.535 



20,738,595 

642.081 
4.738.721 
5.354.213 
3.684.130 
1.858.017 
1.457.712 

1.296.037 
680.755 
305.261 
205.070 
127.430 

76.586 
54.966 
41.996 
38.992 
26.868 

93.206 
27.110 
10.321 
13.145 
4.984 

734 
204 



17.734.874 

2.614.553 

239.408 

149.760 



49,470,331 

—6.086.167 
2.713.795 
7.989.737 
8.816108 
6.454.440 
6.545.240 

7.070.568 
4.383.027 
2.279.641 
1.740.558 
1.205.838 

799.580 
629.331 
522.795 
527.059 
387.765 

1.579.702 
596.956 
279.761 
496.124 
323.586 

97.787 
58.536 
29.074 
29.490 



26.433.153 
16.679.632 
2.866.530 
3.491.017 



1.710 

57 

53.275 

1.318.430 

2.707.773 

3.085.734 

3.441.210 
3.483.357 
3.544.369 
3.520.078 
3.349.347 

3.206.050 
3.065.527 
2.908.541 
2.887.385 
2.656.769 

10.260.328 
5.571.007 
2.733.934 
2.734.473 
776.422 

151.615 
28.989 
3,245 
1.112 



7.166.979 
17.338.361 
14.724.272 
22.261.125 



-218.389 
34 
82.622 
3.630.275 
9.501.703 
13.946.719 

18.900.889 
22.633.952 
26.573.105 
29.933.586 
31.824.515 

33.669.550 
35.260.961 
36.362.843 
38.974.314 
38.505.567 

177.388.419 
123.713.620 
74.344.891 
99.672.019 
51.227.272 

19.820.673 
8.091.408 
2.158.873 
2.315.115 



26.942.965 
129.866.047 
182.773.236 
558.732.290 



14.528 

299 

3114 

49.616 

351.687 

784.808 

1.325.820 
1.673.615 
2.123.370 
2.653.301 
2.945.501 

3.338.054 
3.588.481 
3.836.177 
4.168.028 
4.247.592 

21.187.889 
17.019.200 
11.402.965 
18.213.862 
13.361.924 

6.848.783 

3.323.365 

966.664 

1.097.654 



1,204.052 
10.721.607 
19.178.333 
93.422.306 



Stze of adjusted gross Income 



Returns with total Income tax— Continued 



Size of total Income tax 



Numtier of 
returns 



Adjusted 

gross 

incoms 

lass 

dellcit 



Total 
Income 



Additional 
tax for tax 
preferences 



$50 under $100 



Number of 
returns 



Adjusted 

gross 

Incoms 

less 

dellcit 



Total 

income 

tax' 



Additlonal 
tax for tax 
preferences 



$100 under $200 



Adjusted 

gross 

Income 

less 

deficll 



Totsi 
Income 



Total 

djusted gross income . 
• $1,000 

under $2,000 

I under $3,000 

* under $4,000 

f. under $5,000 



under $6,000 . . . . 
under $7,000 . . . . 
fl under $8,000 . . . . 
under $9,000 . . . . 
under $10,000 . . . 

WO under $11,000 .. 

iiOO under $12,000 .. 

iW under $13,000 .. 

IKX) under $14,000 .. 

l«0 under $15,000 .. 

t 00 under $20,000 . . 
I 00 under $25,000 . . 
I 00 under $30,000 . . 
K 00 under $50,000 . . 
1:00 under $100,000 . 



I 000 under $200,000 . . 
I. OOO under $500,000 . . 
( 000 under $1,000,000 . 
1 0.000 or more 



'■ 'lums. summary: 

Ier 55.000 

000 under $10,000 . . 
1.000 under $15,000 . 
i.OOO or more 



(12) 



(161 



(20) 



.013.018 


2,759,957 


201.901 


725,327 


151.757 


679,892 


152.339 


843,758 


166.533 


1,074,581 


64.700 


484,153 


42.778 


361,779 


33,332 


317,033 


21.447 


225,707 


19.725 


227,270 


13.833 


172,767 


7.266 


97,987 


3.742 


54,503 


19,636 


338,784 


3,255 


71,048 


3,203 


85,760 


1,071 


40,548 



25,716 
4,446 
4,636 

3,764 
4,353 

1,648 
877 
636 

438 
345 
172 
37 
34 

326 
37 



250,972 
718,976 
192,085 

146,746 
135,092 
69,749 
56,737 
32,028 

12,996 
14,725 
6169 
6,512 



726,748 

2,320,521 

849,262 

801,120 
873,022 
519,297 
473.922 
300.913 

136.600 
168.863 
77.806 
87.923 

211.988 

31.762 



15.119 
56.763 
14.486 



5.347 
3.964 
2.483 

1.043 

1.095 

501 

505 

920 



43.300 


112.922 


504.303 


5.364.404 


500.728 


2.267.619 


334.749 


1.841.175 


306.027 


2.001.280 


224.087 


1.658.754 


93.585 


795.010 


61.908 


589.204 


57.382 


601.775 


34.369 


394.719 


28.445 


354.769 


14.460 


194.310 


4.421 


64.482 


18.070 


307.092 


5.741 


126.195 


1.506 


39.440 


1.080 


44.048 


480 


29.101 



1.397.954 
459.682 
66.013 
27.577 



4.207.534 

3.081.303 

778.253 

563.421 



35.548 
11.278 
1.026 



1.173.921 
440.354 
42.738 
12.918 



3.914,689 

2,968.274 

505.056 

263.864 



87.246 

33.107 

3.303 

965 



2.058.500 

1.020.356 

139.077 

26.934 



7.760.517 

6.885.423 

1.610.055 

556.363 



5.963 
225.035 
72.983 

52,171 
44,528 
33,702 
13,829 
9,353 

8.451 
5150 
4.368 
2.146 



2.510 
976 
225 
200 



305.347 

153.583 

20.823 

3.987 



'Inotes at end of table. 



82 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.S— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax- 
Continued 









[All figures are estimates based on samples— 


Tioney amounts are in ttiousands o( dollars] 












1 






Rttums wttti toUl Irwome Uz— Contlnu*d 1 






Stze of total Income tax— ContlniMd | 






S200 under $300 | 


1300 under S400 | 


1400 under tSOO | 




Stz« 01 adjustM (Kou Incomt 




Adiueted 








Adlusted 








Adjusted 










Number o( 


sroee 
Incoflie 


Told 
kKOme 


Additional 
tax for tax 


Numl>ef of 


groes 

Income 
less 


ToUl 
Income 

tax' 


Additional 
tax for tax 


reiums 


groee 

less 


Income 

tax' 


tailor 


























defldt 








defldt 








deflcfl 










(23) 


(24) 


(25) 


(2«) 


(27) 


(2») 


(29) 


(30) 


(31) 


(32) 


l») 


(34) 




Total 


2.787.100 


16.785.178 


«9e.07e 


159 


2.750.077 


16,038,329 


960.902 


57 


2,616.M5 


18,661.271 


1,176,077 






No adiusled gross income 












$1 000 urxtef $2 000 




11.079 


27.526 


2.646 


3 




29,264 


104,248 


9,458 


18 


1,467 


929 


657 




1 


$2,000 uncJer $3,000 




$3,000 ufKtof $4,000 


252.975 


979.063 


55.175 


1 






















$4,000 under $5,000 


1,018.312 


4,400.233 


257.962 


13 


1,158,381 


5,453,443 


405,041 


— 












$5000 under $6000 


365.737 
319.165 
336.203 
187.663 


2.112.030 
2.072.801 
2.462.371 
1.586.611 


99.199 
78.418 
95.354 
47.719 


141 


267,010 
355,967 
357,773 
209,381 


1,466,717 
2,288,547 
2,709,056 
1,771,404 


92,423 
124,391 
123,424 

74,815 


- 


1,143,475 
361,528 
305,967 
295,351 


6.035.910 
2.373.586 
2.317.392 
2512.469 


511.843 
162.165 
136.513 
133.304 








r 




r 


S0OOO under $9,000 


K 


$9,000 under $10,000 


109.645 


1.032.478 


27.719 


- 


154,680 


1,459,880 


53,942 


- 










r 


$10 000 under $11000 


60.293 


632.626 


15.176 


_ 


86,738 


909,802 


31,051 


_ 


109,657 


1.148.287 


49.448 








35.251 


407.930 


6.984 


_ 


49,148 


560,495 


17.512 


— 












$12,000 under $13,000 


22.921 


283.816 


5.796 





25,538 


317,004 


8.916 


— 


39299 


488.006 








$13 000 under $14 000 


19.177 


259.080 


4.786 





12,942 


174,209 


4.535 


— 












$14,000 under $15,000 


7.387 


106.715 


1.738 


- 


12,705 


184,457 


4.464 


- 


16,198 








f 


$15000 under $20 000 


17.102 
2.235 


284.416 
50.193 


4.380 
555 


- 


23,679 
5,085 


404,391 
111,131 


8.251 
1.673 


4 
34 


28,046 
5,296 


472.401 
117.212 


12,580 
2,459 










$25 000 urxjer S30 000 












2544 


84,707 


924 


_ 


1,565 


52.275 


706 




t 




































$50000 under $100000 




181 


13 164 


47 


1 


242 


16,638 


82 


1 




234 


16.993 


106 










































$200,000 under $500,000 












— 


— 


— 


— 
















_ 


_ 


_ 


— 


— 


— 


— 


— 


J 














1.262.366 

1.338.413 

145.029 

21.292 


5.406.822 

9.286.292 

1.690.167 

401.896 


315.784 

338.408 

36.480 

5.405 


17 
141 

1 


1,186,645 

1,344,811 

187,071 

31,550 


5,557,691 

9,717,605 

2,145,969 

617,067 


414.500 
468.994 
66.478 
10.930 


16 
39 


52,935 

2,283,272 

245,535 

35,143 


234.245 

14.924.120 

2.844.027 

658.881 


23,474 

1,025,806 

1 10,947 

15,851 






All reiums. summary: 




$5000 under $10000 








$15,000 or more 






Returns wWl tots! Income tax— Continued 1 






Size ot tote) Income l*x— Continued | 






S500 under S600 


8600 under S700 


1700 under MOO 






Stze of KltutM QTOW Income 




Adiufted 








Adlusted 








Adjusted 










NumlMf of 


groee 


Total 


Additional 


Number of 


gross 


Total 
Inccme 


Additional 
tax lor tax 


Numtier of 


groes 

Income 


Total 

Income 


AddMoi 
tax lor 








lees 


tax' 


preferences 




less 


tax' 


preforencee 


leee 


tax' 


pnlerai 








deHdt 








deflcn 


















135) 


(36) 


(37) 


(38) 


(3«) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


m 




Tott) 


2,675445 


20,(66,366 


1.468,M1 


417 


2.337,196 


U.932,959 


1.519.374 


•0 


2.097,251 


19.408,M3 


t.572.910 








-| 








r- 










r ** 


— 1.465 


32 






Si under $1,000 






















— 


— 


— 






$1,000 under $2,000 




13012 


59 816 


6 603 


17 












— 


" 


~ 






















235,109 


27.440 


6 












































$4,000 under $5,000 
























































666 004 


4.495.631 


498,087 






S5000 under S6 000 , ... 


965.620 
276.640 


5.526.487 
1.759.955 


157,577 


— 






5,318,401 


545,159 


66 


'- 












$6,000 under $7,000 


840,266 




$7,000 urKter S8.000 


364.755 


2.706.666 


198,475 


4 


318,541 


2,416,967 


205,277 


— 












$8,000 ufKler S9.000 


363.533 


3.070.352 


198,259 


_ 


339,934 


2,883,608 


223,017 


— 


287,236 


2.434.734 








$9,000 under $10,000 


263.414 


2.463.902 


144,398 


- 


279,658 


2,667,823 


182726 


5 


305,170 


2877.169 








SiO 000 under $11 000 . .. 


160.804 
101.521 
64.080 
37.977 


1.682.362 

1.163.957 

799.860 

510.202 


89,161 
56,313 
35,542 
21,152 


— 


157,866 
135,682 
80,461 
47,299 


1,657,046 

1,559,571 

1,005,101 

838,384 


102,728 
86,525 
52,379 
30,756 


~ 


240,391 
157,920 
96,084 
76,228 


2505.1 16 
1.807.006 
1.196.514 
1.023.510 


180,641 
118,727 
71,925 
57,540 










$12000 under $13000 




$13,000 under $14,000 




$14,000 under $15,000 


24,918 


360.292 


13,708 


- 


35,560 


516,463 


23,189 


- 


49,245 










$15,000 under $20,000 


29.910 


492.858 


16,514 


364 


50,746 


840,991 


32,957 


— 


52,908 


874.148 


39,607 






$20,000 under $25,000 


6.95C 


152.182 


3,851 


26 


5,996 


128,888 


3,884 


— 


7,625 










$25,000 under $30,000 
$30.00C under $50,000 




2.184 


74.518 


1,213 


1 


1,896 


53,600 


1,253 


1 


L 2243 


86.362 


1,714 










327 


22.935 


183 


5 




126 


10987 


84 


2 




368 


24.243 


272 






$100000 under $200000 




$200000 under $500 000 




$500,000 under $1,000,000 












_ 


— 


— 


— 


_ 












$1,000,000 or more 


- 


- 


- 


- 


— 


— 


— 


~ 


~ 


~ 


~ 






All returns, summary 




























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


13.012 
2.234.162 


59.816 
15.549.364 


6,604 
1,224,441 


17 

4 


3 1,821,544 


13,521,928 


1,183,619 


76 


r " 

L 1,411,964 


10.956.015 


1,057,918 






$10,000 under $15,000 


389.300 


4.516.69: 


215,875 


_ 


456,88! 


5,376,564 


297,578 


— 


619,868 










$15,000 or rnore 


39.371 


742.494 


21,759 


395 


56,764 


1,034,466 


38,178 


3 


65,366 








1 


Footrtotes ai end of table 


































k 





Individual Returns/1975 • Tax Computation and Tax Rates 83 

Table 3.5— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax- 
Continued 

[All figures are estimates based on samples— money amounts are in thousands ot dollars] 



Stz* of adltnted grou Income 



Returns witli total Income tex— Continued 



Size of total Income bix— Continued 



$800 under S900 



Numtwr ol 
retume 



Adjusted 

gross 

Income 

less 

dellcit 



Total 
income 



AddWonai 
tax for tax 

preferences 



S900 under $1,000 



NumlMr of 
returns 



Adiusted 

gross 

Income 

less 

deficit 



Total 

Income 

lax' 



Additional 
tax for tax 
prefersnces 



11.000 under S1,250 



Adjusted 
gross 

Income 
less 

deficit 



Total 
Income 



it) 



(521 



155) 



|5«1 



Total 

Jiusled gross income 

idef Si.ooo 

under $2,000 

under $3,000 

under $4,000 

under $5,000 

under $6,000 

under $7,000 

under $8,000 

under $9,000 

3 under $10,000 

30 under $11,000 ... 

30 under $12,000 ... 

30 under $13,000 ... 

30 under $14,000 ... 

30 under $15,000 ... 

30 under $20,000 
30 under $25,000 . . 
30 under $30,000 . . 
» under $50,000 ... 
30 under $100,000 .. 

300 under $200,000 
300 under $500,000 
300 under $1,000,000 
3,000 or more 

njms, summary; 

ier $5,000 

300 under $10,000 ,,, 
,000 under $15,000 .. 
,000 or more 



673,969 
241,993 
356,151 

291,658 
194,559 
142,011 
108,109 
54,934 

80,506 
13,596 
2,077 



4,916,384 
2,083,101 
3,393,713 

3,082,528 
2,124,537 
1,780,853 
1,461,908 
793,843 

1,332,049 

292,903 

54,612 

6,682 



571,047 
203,313 
303,358 

248,750 
157,207 
120,466 
92,370 
46,692 

68,600 
11,589 
1,779 



169,533 
298,924 

281,059 
266,382 
182,526 
132,675 
61,891 

104,982 
14,001 
2,646 



1,452,478 
2,832-,63e 

2,935,676 
3,043,846 
2,259,883 
1,784,376 
1,185,964 

1,740,046 
300,237 
70,367 
24,771 



160,841 
284,839 

266,787 
253,01 1 
173,515 
126,199 
77,795 

99,959 

13,331 

2,453 

659 



781,271 
96,583 



665,485 
82,315 



944,533 
122,621 



1,209,746 
2,154,883 



897,306 
116,665 



1,203,282 
450,551 

705,246 
709,348 
584,312 
481,987 
318,717 

456,783 
32,131 
6,951 
1,820 



1.742,456 

2,799,610 

498,265 



57,776,728 
-9,332 



697,785 
10,254,277 
4,302,162 

7,434,117 
8,167,296 
7,323,113 
6,505,617 
4,606,695 

7,515,580 
688,829 
185,297 
64,286 



-9,332 
15,254,224 
34,036,838 
8,494,996 



1,339,149 
505,035 

788,623 
800,539 
661,042 
545,863 
364,559 

521,556 
36,047 
7,316 
2.067 



1.934,811 

3,160,626 

568,139 



Size of sdjusted gross Income 



TottI 

djusted gross income . 

|l«Je< SI.OOO 

I' under $2,000 

U D under $3,000 

t 3 under $4,000 

$■ 3 under $5,000 

a 3 under 86,000 

It 3 under $7,000 
I', 3 under $8,000 
k 3 under $9,000 
K3 under $10,000 

!I30 under $11,000 .... 
(30 under $12,000 .... 
(30 under $13,000 .... 
K30 under $14,000 .... 
30 under $15,000 .... 

30 under $20,000 ... 

30 under $25,000 . . . . 

30 under $30,000 . . 

under $50,000 

under $100,000 

under $200,000 
under $500,000 . 
under $1,000,000 
,'3.0OO or more 

M ums. summary 
er S5.000 
KM under $10,000 
OOO under $15,000 
.000 or more 



notes St end ol table 



Returns tvitfi totsi Income tsx— Continued 



Size of totsi income tax— Continued 



$1,250 under $1,500 



Numlier of 
returns 



28,540 

811,289 

337,523 
561,743 
599,473 
598,842 
502,649 

778,307 
56,367 
12,457 
1,732 



25 

839,829 

2,600,230 

649,324 



Adjusted 

gross 

income 

less 

dellcil 



(601 



55,302.004 

-6,991 



7,731,945 

3,508,750 
6,477,921 
7,470,251 
8,067.110 
7,265,135 

12,878,078 

1,225,530 

335,989 

62,928 

26,337 



-6,991 
7,981,093 
32,789.167 
14.538.737 



Total 
Income 



(61) 



1,098,792 

470,003 
759,710 
826,908 
823,444 
692,404 

1,079,797 

78,215 

17,141 

2,369 

558 



34 
1,135,585 
3,572,468 
1,178,163 



Additional 
tax for tax 
preferences 



$1,500 under $1,750 



Numtier of 

returns 



4,059,811 

43 



674,652 
339,721 
412,174 
636,275 
525,342 

1,322,758 

109,145 

18,564 

4,524 

563 



[ ^ 



15,987 
2,588,164 
1,455,617 



Adjusted 

gross 

income 

less 

deficit 



(64) 



57,567,605 
-6,847 



7,119,204 
3,664,939 
5,194,034 
8,578,565 
7,617,280 

21,974,612 

2,371,199 

498,854 

152,688 

36,492 

8,974 
2,058 



-6,847 

155,553 

32,374,023 

25,044,878 



Total 
Income 



(65) 



1,070,564 
562,060 
654,900 

1,037,140 
853,652 

2,159,331 

176,471 

30,302 

7,308 



70 

24,869 

4,178,316 

2,376,445 



Additional 
tax for tax 
preferences 



(66) 



$1,750 under $2,000 



Numt)er of 
returns 



388,282 
383,456 
241,182 
575,699 

1,657,026 

172,224 

19,059 

7.143 

695 



[ ] 



1,596,940 
1,856,207 



Adjusted 

gross 

income 

less 

deficit 



(6<) 



4,519,817 
4,739,321 
3,294,452 
8,371,832 

28,078,470 

3,695,639 

513,605 

255,009 

42,910 



-6,998 
21,015,192 
32,595,632 



Totsi 
income 



706,974 

731,017 

441,014 

1,079,709 

3,104,890 

325,013 

35,899 

13,408 

1,296 



176 
2,973,804 
3,480,621 



84 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.5— All Returns: Adjusted Gross Income and Total Income Tax by Size of 


Adjusted 


Gross Income and Total Income Tax— | 








Continued 














[All figures 


are estimates based on samples-money amounts are in thousands ol dollars] 






J 




Reluma with total Income tai— Continued | 




SJza ot total Income tax— Continued | 




S2.000 under $2,500 


$2,500 under $3,000 | 


$3,000 undof 14,000 | 




NuKllxr ot 
retuma 


Adjuated 
groaa 

Income 
leaa 
daflcit 


Tout 

Income 

tax' 


Additional 
tax for tax 
preterencta 


NumtMf ot 
raluma 


Adiuatad 
groaa 

Income 
l«aa 
deficit 


Total 

Income 

tax' 


Additional 
tax for ux 


Numbar of 
ratuma 


Adiuatad 

laaa 

dafldt 


Tom 

ux' 


AddMc 
Ux for 




{") 


m 


(73) 


(74) 


(75) 


(76) 


(77) 


(79) 


(79) 


(90) 


(91) 


(92. 


Total 


5.061,493 


M,220.206 


11,211,211 


1J20 


3,412,953 


68,304,303 


9,358,291 


939 


4,038,104 


93.S21.99t 


13,M<,703 






191 


-13.386 


425 


423 


33 


-2.447 


91 


91 


143 


-10,540 


505 




$1 under Sl.OOO 

$1 000 under $2000 












$3 000 under S4,000 


$4,000 under $5,000 


" 








13,454 


156.952 


27.856 


196 




12.033 


162.996 


31,785 


297 




1,976 


29,000 


6,089 




$6 000 under $7 000 


$7,000 under $8,000 
$a,0OO 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 




227,759 
427,890 
352,096 


2.899.706 
5.775.823 
5.079.113 


470.931 
937.005 
814.340 


180 
15 


- 


86.959 


1.286.796 


224.074 




- 










$15,000 under $20,000 
$20,000 under $26,000 
$25,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 


3,256,509 

706,753 

60,246 

14,997 

1,496 


56.693.346 

15.203.014 

1.603.786 

510.423 

95.268 


7.243.048 

1.614.030 

136.545 

33.432 

3.367 


10 
208 
32 
62 
160 


1,706.625 

1.437.802 

145.807 

22.186 

1.396 


30.846.745 

31.260.140 

3,896.074 

755.603 

89.452 


4.640.831 

3.988.679 

405.976 

60.731 

3.913 


46 

6 

172 

158 


625.373 

2.439.110 

827.058 

140.388 

3.772 


11.527.005 
54.970.311 
22.099.359 
4.637.173 
227.924 


2,063,966 

8,339,980 

2,963,892 

508,075 

13,214 




$100,000 under $200,000 
$200,000 under $500,000 

$1,000,000 or more 


102 


16.161 


232 


34 


[] ^ 


11.413 
7.531 


244 
67 


46 
26 


r "^ 

L] 3 


33.560 
5,335 

2,869 


901 
71 
10 


[ 


All returns, summary 
Under $5,000 
$5,000 under $10,000 
$10,000 under 515,000 
$15,000 or more 


] 276 

1,021,114 
4,040,103 


-12.908 
13.911.117 
74.321.999 


621 

2.249.936 
9.030.654 


619 

195 
506 


124 

98.901 
3,313.928 


-2.157 

1.449.501 
66.656.957 


361 

255.599 
9.100.340 


361 
37 
461 


t 158 
J 4.037.946 


—10,494 
93,532,491 


552 
13,896,151 






Raluma otth total litconw tai-ContlniMd B 




Size ot total Income Ux— Coottnu«d | 




$4,000 utKttf $5,000 


$5,000 under $10,000 


$10,000 undaf 125,000 | 




NuKlbw ot 
retuma 


Adluated 

groaa 

Income 

leaa 

dencll 


Tolal 
Income 

tax' 


Additional 
tax tor tax 
pretarencea 


Numlier ot 
ratuma 


Adiuatad 
groaa 

Income 
laaa 
datlcit 


ToUl 

Income 

tax' 


Additional 
tax for Ux 
pratafaflc«a 


Humtiaf of 
ratuma 


Adiuatad 
gn>aa 

ma 


ToUl 

kKOflW 

Ux' 


AMff 
Ux tc 

prafar 




(83) 


(Ml 


(>5| 


(86) 


(87) 


(U) 


189) 


(90) 


(911 


(92) 


(93) 


(f 


ToUl 


2,033,300 


55.434,497 


9,037,151 


1,291 


2,541,095 


99,344,105 


16,873.556 


10,719 


815.695 


48,134,65$ 


12.1<2,M0 




No adiusted gross income 

$1 under $1,000 

$1,000 under $2,000 


136 


-11,573 
408.201 


622 
67,096 


622 
165 


r 


333 
47 


-43.676 
232 


2.425 
350 


2,425 
350 




228 
68 


-37,000 
854 


3504 
936 




$3,000 under $4000 




20,984 


$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 














55 


721 


386 


386 












$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 




487.182 

1.155,720 

365.192 

3.806 


11.345.393 

31.485.560 

11.937.546 

232.015 


2.093.666 

5.162.750 

1.674,569 

17,204 


37 
40 
253 
56 


'-J 


59.044 

472.369 

1.944.432 

63,179 


1.403.587 
13.317.731 
70.840.658 

3.587.781 


320.055 

2,634.099 

13.378,733 

624,973 


696 

528 

1,683 

2,860 




49 

219,786 
686,143 


1,173 
10.001.007 
36.954.461 


710 

2,526,288 
9,473,136 


' 


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


280 


37,355 


1,244 


98 


1,487 
134 

to 

5 


187,763 
37,203 
6155 
5,950 


11,474 
959 

71 
31 


1,430 
329 

19 

13 


8.938 
430 
44 

7 


1.069.001 

115.569 

30,497 

9.073 


169,632 

7,901 
702 
131 


> 


All returns, summary 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 Of more 


152 
2,033,148 


-11.494 
55.445.991 


690 
9,036,459 


690 
601 


- 355 

.] 5' 
2,540.681 


—43,611 

532 

89,387,183 


2,566 

461 

16,870,532 


2,565 

461 

7.694 


[] '- 
815.437 


-36,804 
48,171,456 


3,918 
12,179,023 


1 

I 


Footnotes at end ot table 



















































Individual Returns/1975 • Tax Computation and Tax Rates 



85 



Table 3.5— All Returns: Adjusted Gross Income and Total Income Tax by Size of Adjusted Gross Income and Total Income Tax- 
Continued 

[All figures are estimates based on samples— money amounts are in thousands of doHafs] 



Slz« of adJustMi grOM Income 



Rfttuma with total Incoma tai— Contlnuad 



Size of total Incoma tax— Continued 



>25,000 under 150,000 



150,000 or more 



Numtwr of 
return* 



Adjuated 

groaa 

Income 

leaa 

deficit 



Total 
Incoma 



Addltlonel 
tax for tax 
preference* 



Number of 
rvtuma 



Adiuated 
0ro«* 
Income 



Total 
Income 



AddlUonal 
tax lor tax 
preference* 



(06) 



m 



m 



(W) 



(100) 



cot) 



(loa 



'Telal 

justed gross income 

ler SI.OOO 

t under S2.000 

' under $3,000 

I under $4,000 

t under $5,000 

' under $6,000 

under $7,000 

under $8,000 

under $9,000 

under $10,000 

under $11,000 .... 

under $12,000 .., 

under $13,000 .... 

under $14,000 .... 

under $15,000 ... 

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

00 under $200,000 . 
30 under $500,000 
30 under $1,000,000 
,000 or more 

ims, summary: 

ir $5,000 

X) under $10,000 . , , 
X)0 under $15,000 .. 
300 or more 



20,744,339 
—15,267 



6,900,eei 

2,542 



20,041 

2,542 



it,u5,ies 

-21,925 



1,472.502 

3.972 



S3,84« 
3,972 



24 
111,616 



90,834 
1,090 



76 
203.628 



946 
9.727.781 

10.716.794 

279.984 

24,196 

9.416 



-15.254 
20,759.592 



3,319,976 

3,532,426 

42,584 

1.376 

227 



2,660 
6,897,960 



699 
4.859 



2.710 
434 
132 



49.235 

27.185 

3.134 

1.093 



2,680 
17.360 



[ ] 49 



7.713,528 
7,617.101 
2.085.531 
2.286.957 



-21.901 
19.707.066 



3.132,363 

3,271,611 

964.477 

1,097.261 



4.197 
8.468.365 



24.240 
12.713 
30.316 



4.197 
79.449 



il income tax equals income tax after credits plus additional tax for tax preferences. 
E: Detail may not add to total because of rounding. 



86 


Individual Returns/1975 • Tax 


Computation and Tax Rates 








Table 3.6— Returns with Total Income Tax: Total Income 


Tax as a 


Percent of 


Adjusted G 


ross Income, Selected 


Items by Size of |' 






Adjusted Gross Income 










1 




[All figures 


are estimates based on samples— money amounts are in 


thousands ol dollars] 






I 




Nuinlnr ol 
rctuma 


Adiuated 

groaa 

Income 

lesa 

deficit 


Exemptlona 
(Amount) 


Total 
deductlona 


Itemized d«liictlona 


Income tax | 


Tti M p«rc«fit of 
■d|u»t«d grou lnc«n«. 


Number of 
retuma 


Amount 


ToUl 


Income tax ■ 
after credlta | 


tlzt of tdjuat*d grou Income 


Number ol 
retuma 


Amount 




|1) 


(2) 


(3) 


(41 


(5) 


16) 


(7) 


18) 


(») 


ToW 






















«1,4«0,737 


e>«,314,53« 


123,794,565 


184,381,832 


24,521,813 


114,354,204 


124,526,207 


61,483,038 


124,3- 

1.1 
10,7 
19,1 
21.1 

28,4 
18,2 
13,3. 
6,W 
5 3) 

1.8 




1,710 
7,165,269 
17,338,361 
14,724,272 
10,260,328 

8,304,941 

2,734,473 

776,422 

151,615 

33,346 

10.24t.134 


-218,369 
27,161,354 
129,866,047 
182,773,236 
177,388,419 

198,058,511 
99,672,019 
51,227,272 
19,820,673 
12,565,397 

67,953,34« 


4,922 
6,447,067 
27,302,996 
32,303,010 
25,785,726 

21,777,341 

7,435,528 

2,216,637 

432,140 

89,200 

21,455,118 


11,314,529 
32,252,507 
37,451,846 
14,793,476 

35,836,009 
17,523,439 
8,903,149 
3,529,753 
2,777,124 

24,602,472 


224,513 
2,972,681 
5,995,551 
5,661,430 

6,315,889 

2,438,095 

733,436 

147,452 

32,766 

2,716,243 


395,293 
8,016,295 
20,092,091 
23,247,709 

30,748,626 
16,765,701 
8,793,675 
3,519,234 
2,775,670 

11,811,565 


14,528 
1,189,524 
10,721,607 
19,178,333 
21,187,689 

28,422,165 
18,213,862 
13,361,924 
6,848,783 
5,387,683 

1,076,032 


3 7,165,109 
17,337,233 
14,724,052 
10,259,554 

8,303,730 

2,733,631 

776,009 

151,248 

33,162 

10,243,852 


$1 unctef SsSoO 




$10 000 undef S15 00O 




$20 000 undef $30 000 , ... 




$50000 under $100000 




$200 000 Of mof e 


GrMtef Tfun Zwo Under 5 Percent 
Totll 




1,691 

4,603,201 

4,063,434 

1,159,623 

281.121 

107,511 

21,286 

S.279 

1,491 

497 


-218,389 
15,966,347 
29,340,856 
13.837,527 

4,763,701 

2,489,840 
790,769 
536,343 
199,641 
244,713 


4,876 
4,464,505 
10,744,860 
4,616,277 
1,139,021 

365,924 

68,395 

25,410 

4,475 

1,373 


7,406,410 
9,067,869 
4,627.546 
1.671,271 

861,635 
311,533 
280,918 
139,634 
215,656 


157,744 

1,293,295 

901,306 

239,560 

95,798 
18,722 
7,852 
1,473 
493 


316,264 
4,034,774 
4,123,310 
1,565,675 

831,508 
304,873 
279,927 
139.588 
215.646 


14,370 
427,963 
837,467 
431,613 
144,629 

75,988 
19,551 
13,473 
5,242 
5,736 


J 4,603,209 

4,062,763 

1,159,586 

280,436 

106,693 

21,081 

8,132 

1,360 

392 


i 

! 

1 


$1 under $5000 


$5 000 under $10 000 ... 


$10000 under $15 000 


$15000 under $20000 


$20 000 under $30 OOO 


$30 000 under $50 000 




$100 000 under $200 000 




5 Under 10 Percenl 


Tom 


18,381,542 


ia«,«22,03t 


40,823,091 


46,970,656 


7,133,112 


20,080,504 


15,078,430 


18.300,787 


15,1 


No adjusted gross inrxime 
$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 


2,524,716 
7,342,193 
5,437,413 
2,309,286 


11,023,438 
53,231,653 
67,008,289 
39,123,366 


1.934.263 
11,493,140 
16.094,905 

8,383,165 


3,878,022 
13,629,659 

15,195,279 
10,064,863 


59.832 
1,264,366 
3,161,426 
1,925,838 


74,307 
3,162.148 
10.678.239 
9,092,115 


742,933 
4,109,329 
5,356,705 
3,258,617 


2,524,714 
7,342,069 
5,437,344 
2,309,286 


1:1 


$20,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 


676,396 

76,627 

12,501 

1,948 

462 


15,555,240 

2,750,876 

789,966 

249,651 

189,550 


2,624,947 

266,163 

37,864 

5,538 

1,306 


4,598,215 
932,170 
377,133 
155,360 
139,755 


639,021 

66,357 

11,956 

1.928 

458 


4,501,152 
910,669 
375,821 
155,308 
139,745 


1,292,662 
223,277 
60,985 
19,167 
14,764 


676,328 

76,375 

12,439 

1,809 

423 


\i: 


10 Under 15 Percent 




















Total 


22,576,246 


341,671,002 


43,473,536 


65,083,784 


9,2«2,«72 


39,670,112 


42,733,003 


22,575,8(4 


42,1 


No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 


37,159 
5,899,577 
5,870,917 
6,215,732 


169,124 
46.985,554 
73,816,320 
107,823,322 


27,869 
5,039,638 
9,842,136 
14,656,893 


28,282 
9,494,608 
13,150,824 
19,354,133 


6820 

404.200 

1.717,476 

3,134,953 


3,050 

807,583 

4,782,889 

11,478,565 


17,721 
5.725,646 
6.890.950 
13.392,299 


37.159 
5,899,460 
5,870,917 
6,215,729 


1 


$20,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 


4,049,624 

472,724 

27,289 

2,694 

530 


94,405,872 

16,221,982 

1,706,677 

345,794 

196,357 


12,194,653 

1,614,023 

88,943 

7,917 

1,464 


18,820,274 

4,174,447 

643,927 

181,034 

136255 


3,542,766 

457,191 

26,397 

2,640 

529 


17,505,027 

4,134,200 

641,647 

180,899 

136,252 


12,275,924 

2,142,097 

219,644 

44,237 

24,575 


4,049,555 

472,677 

27,206 

2,666 

515 


12,; 

2,1 


15 Under 20 Percent 




















Tottf 


6211 191 


182 463 797 


13 587 179 


28 739 232 


3,815,547 


16,914,738 


30,868,515 


8,210,940 


y>i 


No adjusted gross income 
$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 


J 32,966 
2,249,515 
1,386,865 


306,731 
26,012,947 
24,418,393 


24,772 
1,744,319 
1,570,955 


35,757 

4,467,611 
3,563,027 


10,616 
214,375 
346,515 


7,347 

504,380 
1,081,327 


46.306 
4,478,714 
4,128,957 


32,958 
2.249,458 
1,386,885 


4,' 

4,1 


520,000 under $30,000 

$30,000 under $50,000 


3,155,818 

1,293,325 

87,664 

4,247 

769 


77,824,781 

45,830,443 

5,245,357 

539,111 

286,034 


6,270,871 

3,670,137 

291,611 

12,403 

2,111 


10,713,781 

8,144,216 

1,399,786 

236,801 

178,453 


1,933,181 

1,220,674 

85,231 

4,186 

769 


7,556,958 

7,956,349 

1,393,460 

236,444 

178,453 


13,057,313 

8,063,307 

946,315 

94,837 

50,766 


3155,758 

1,293,282 

87,621 

4,220 

758 


s!( 


$50,000 under $100000 




$200,000 or more 


Footnotes at end ol table 





















Individual Returns/1975 • Tax Computation and Tax Rates 



87 



Table 3.6— Returns with Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, Selected Items by Size of 

Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are m thousands of dollars] 



Tu IS percvnt of 

■djuatsd groM Incofna, 

Blz« of BdjuBted grou Income 



Number of 
returns 



Ad|uit«d 

gross 

Income 

leu 

detldt 



Eiemptlons 
(Amount) 



Total 
deductions 



Itemized deducttons 



Number of 
returns 



Income tax 
■ner credits 



Number of 
returns 



20 Under 25 Percent 

Total 

Ijusled gross income 
der S5.000 
) under SI 0,000 
M under Si 5.000 
W under 520,000 

)0 under S30,000 
« under $50,000 

10 under S100.000 

KX) under 5200,000 

•00 Of more 

25 Under 30 Percent 

Total 

lusled gross income 

ter 55,000 

under S10,000 

under 515,000 

under 520,000 

under 530,000 
under 550,000 
under 5100,000 
00 unHer 5200.000 
00 or more 

30 Under 40 Percent 

Total 

usted gross income 

let 55,000 
ufiOer 510,000 
under $15,000 
under $20,000 

under $30,000 

under $50,000 

under SlOO.OOO 

00 under $200,000 

00 or more 

40 Ur>der 50 Percent 

Total 

(USted gross income 
er 55,000 
under $10,000 

under 515.000 

under $20,000 

under 530,000 

under $50,000 
under SlOO.OOO 
under $200,000 

00 Of more 

50 Percent or More 

Total 

usted gross income . . . , 

er $5,000 
under $10,000 
) under 515,000 

1 under 520,000 

) under $30,000 
) under 550,000 
) under 5100.000 
X) under $200,000 
Of more 



J 6,7B3 

66,167 



293,539 

739,036 

205,372 

7,587 

1,090 



20.626 

116,843 

245,080 

16.916 

1,585 



14,424 
183,527 
82,921 

7.712 



6,575 
32,157 

13,214 



1.654 
7.487 



97,636 

1,237,781 

7.185.063 

28.522,392 

12.443.760 

948.521 

412,267 



564.582 
4,911.913 

15,963,919 

2,084,113 

558,002 



634,625 

13,995.453 
10,515,556 
2,558,494 



534.909 
4,675,675 
4,264,606 



356 

573 

1.172 

1.274 

2,401 

10,666 

262.613 

3,855.375 



5.410 
54.708 

299,771 

1.607.785 

642.288 

23.653 

2,957 



18,888 
187.294 

679,703 
53,023 
4,511 



19,364 
441,925 
245,756 

21.806 



8.658 
76,766 
36,010 



236 
2,609 
17.663 



8,769 
136,653 

787,347 
3.468,993 

2,444.133 
324,009 
217,902 



[ ] 



48.600 
444,667 
2.318,215 
546,426 
245,326 



43.632 

1.401,615 

1.573.765 

730,961 



35,207 
358,181 
602,393 



1,672 
2,510 
2.149 

1.873 
2.514 
2.214 
15.742 
310.422 



99.224 
586.964 



5.163 

77.195 

233.237 

16.611 

1.585 



B.792 

164.681 

81.887 

7,682 



4.810 
29.962 
13.036 



1.331 
7.128 



333.433 

3.076.611 

2.428.258 

323.616 

217.892 



348.436 

2.287.663 

544.659 

245.326 



31.002 

1.353.636 

1.571.128 

730.886 



31,135 
352,578 
601,936 



1.569 
2.502 



1.873 
2.514 
2,107 
15,015 
309.534 



J 19,976 
257,182 

1,560,598 

6,248,145 

2,829,625 

216,383 

93,609 



J 5.255 

147.347 

1.309.669 

4.388.167 

580.364 

154.601 



203.050 
4.667.980 
3.730,926 

917,044 



229.084 
2,018319 
1,913.858 



2.3e4,>32 

1,047 



6,632 

139,308 

2,212,729 



[n 



6,740 
66,160 

293,506 

739,023 

205,358 

7.573 

1.087 



21.625 

116.820 

245.070 

16.914 

1.581 



183.511 
82.908 
7.708 



32.154 
13.212 



19.780 
257.153 

1.560.251 

6.247.245 

2.626.269 

214.333 

89.993 



152.052 
1.309.174 



577.863 
150.861 



4.664.563 

3.725.069 

905.732 



2.015.037 
1.901.367 



4,404 

135.887 

2.186.390 



:: Detail may nol add td tdtal because of rounding 



88 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.7— Returns with Income Tax Before Credits: Tax and Credits by Size of Adjusted Gross Income 

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



Sin ol Klluatad groM lncom« 



Income tax 
b«rore crvdItB 



Numb«r of 
ratum* 



Numbar of 
retuma 



Paraonal axamptlon 
cradit 



CradH for 
purcfuaa of naw 
principal raafdaiKa 



Nufflbar of 
ratuma 



Eamad Incoma 

cradit uaad to 

offaat Incoma 

tax iMfora 

cradtta 



Numbaf of 
ratuma 



Ratlramant Incoma 



All ratuma, total 

Understood 

$2,000 under 54,000 

$4,000 un<jer $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 

$12,000 under $14,000 

$14,000 under $16,000 

$16,000 under $18,000 

$16,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 ,, 

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

Taxal>la ratuma, total 

Under $2,000 
$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 

$12,000 under $14,000 

$14,000 under $16,000 

$16,000 under $18,000 

$18,000 under $20,000 

$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 

$200,000 under $500,000 
$500,000 under $1,000,000 
$1.01X1.000 or more 



Total nontaxable ratuma . 

All returns, summary 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



65,654,734 

87.786 
5.424.695 
8,216.817 
7,740.065 
7.096.984 

6.370 106 
5.863.198 
5.174.293 
4.337.967 
3.502.612 

5.591.909 

2.740.533 

2.743.527 

779.177 

151.738 

28.974 
3.228 

1,105 

ei.4a$,u6 

53.280 
4.026.121 
6.526.752 
7.027.595 
6.869.367 

6,271.484 
5,795.868 
5.126.563 
4.304.595 
3.485.180 

5.570,890 

2.733.253 

2,734,144 

776,125 

151,431 

28,916 
3,221 

1,101 



9,339.985 
19.226.362 

14.912.420 
10.335.776 
12.040.191 



5.170 

562.993 

2.610.411 

4.465.117 

6.199.183 

7.554.936 
8.672.769 
9.212.234 
9.208.868 

6.771.875 

17.932.298 
11.923.469 
19.022.487 
13.835.110 
7.015.115 

3.375.893 



4.589 

526.532 

2.406.426 

4.348.617 

6.140.417 

7.505.622 
8.611.572 
9.151.241 
9.156,087 
8.740.320 

17.881.722 
11.896.980 
18.966.314 
13.796.614 
7.007.459 

3.373.935 

980.772 

1.101.264 



1,538.979 
12.303.895 
20.793.266 
22.627.437 
75.188.467 



65,854,734 

67.786 
5.424,695 
8.216.817 
7.740.065 
7.096.984 

6.370.106 
5.863.198 
5.174.293 
4.337.987 
3.502.612 

5.591.909 

2.740.533 

2.743.527 

779.177 

151.738 

28.974 
3.228 

1.105 

6i,4<s,6ae 

53.280 
4.026.121 
6.526.752 
7.027.595 
6.869.367 

6.271.484 
5.795.866 
5.126.563 
4.304.595 
3.485.180 

5.570.890 

2.733.253 

2.734.144 

776.125 

151.431 

28.916 
3.221 

1,101 



9,339,985 
19.226.362 
14.912.420 
10.335.776 
12.040.191 



2,179 
162,068 
500,498 
668,424 
600,674 

628,718 
668,917 
642.079 
605.094 
512,114 

915.350 
521.672 
815.535 
491.239 
190.404 

81,164 
28,452 
35.245 



1.599 
125.607 
296.513 
551.924 
541,908 

579.402 
607.720 
581.086 
552.293 
480.559 

864.774 
495.162 

759.363 
452,743 
182,748 

79.226 

27.527 
34,110 



350,364 
1,583.479 
1.615.869 
1.441,052 
3.079.081 



65,854,734 

87.786 
5.424.696 
8.216,817 
7.740.065 
7,096,964 

6.370,106 
5.863.198 
5.174.293 
4.337.987 
3.502.612 

5.591.909 

2.740.533 

2.743.527 

779.177 

151.738 

26.974 
3.228 



61.4«5,W6 

53.280 
4.026. 
6526.752 
7.027.595 
6.869.367 

6.271.464 
5.795.868 
5.126.563 
4.304.595 
3.485.180 

5.570.890 

2.733.253 

2.734.144 

776.125 

151.431 

28.916 
3.221 



9.339,985 
19.226.362 
14.912.420 
10.335.776 
12.040.191 



5.020,477 

2176 
155.529 
357.678 
457.584 
502,172 

509,147 
516,941 
488.192 
425.100 
355.117 

575.109 
283.879 
286.600 
84.160 
15.950 

2.757 
291 



1.599 
124.054 
248.991 
388.470 
477.597 

497,286 
508.275 
482.273 
420.964 

352.651 

572.208 
282.847 
287.381 
83.770 



2.752 
290 



305.852 
1.169.286 
1.274.771 
1.019.726 
1.250.841 



14.771 
22.641 

36.930 
55.928 
43.031 
55.309 
39.452 

86.816 
45.922 
53.413 
13.256 
2.554 

413 
37 



6.297 
9,639 

19.834 
28.086 
24,450 
41.324 
32.276 

79.533 
44.932 
52.612 
13.175 
2.547 



410 



113.842 
116.808 
202.419 



4.779 
12174 

30.928 
53.922 
50,954 
78.064 
63.287 

143.429 
82.799 
97.528 
25.018 
4.837 



3.271 
4,616 

16,696 
22,612 
25,242 
56.462 

51.191 

131 733 
81,748 
96.808 
24.864 
4.824 

808 

73 
16 

131,343 



106.114 
169.061 
354.512 



58.390 
875.044 
1.716.807 



138.880 
1.439.669 



30.196 
121.402 



309.083 
2.341.158 



28.219 
223.923 



28.514 
135.614 
131.085 
135.876 

86.343 
64.378 
41.968 
35.656 
21.591 

44.683 
19.928 
27.629 
7.281 
1.700 



110.915 
131.252 

88.314 
64.040 
41.319 
35.656 

21.591 

44.683 
19.926 
27.626 
7.241 
1.700 

423 



90.335 
340.754 
176.771 

75.185 
101.763 



Footnotes al end of table 



Individual Returns/1975 • Tax Computation and Tax Rates 



89 



Table 3.7— Returns with Income Tax Before Credits: Tax and Credits by Size of Adjusted Gross Income— Continued 

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



Stt» of adjusttd grou lncom« 



Tax credits— Contlnufld 



Invntment credit 



Number ol 
retume 



Foreign tex credit 



Number of 
returns 



Contributions to 

candldstes for public 

office credit 



Number of 
returns 



Wwk Incentive 
(WIN) credit 



Number of 
returns 



Ottier tax credits 



Number of 
returns 



Number of 
returns 



Muftis, total 

er S2,000 

■00 under Jd.OOO 

00 under S6,000 

00 under $8,000 

00 under $10,000 

000 under $12,000 .... 

000 under $14,000 .. 

000 under $16,000 .... 

000 under $18,000 . .. 

000 under $20,000 . . . . 

000 under $25,000 . . . . 
000 under $30,000 . . . . 
000 under $50,000 . . . . 
000 under $100,000 .. 
1.000 under $200,000 . 

).000 under $500,000 . 
i.OOO under $1,000,000 
00,000 or more 

le returns, total 

sr S2,000 

00 under $4,000 

00 under $6,000 

00 under S8,000 

00 under $10,000 

000 under $12,000 , . , . 

000 under $14,000 .... 

000 under $16,000 .... 

OOO under $18,000 .... 

000 under $20.000 

000 under $25.000 

I 000 under $30,000 , . , , 
OOO under S50,000 ,,,, 
000 under $100,000 ,. 
1,000 under $200,000 . 

1,000 under $500,000 . 
1,000 under $1,000,000 
00,000 or more 

nontaxable retuma ... 

I urns, summary; 

1 er $5,000 

[00 under $10,000 

000 under $15,000 .,., 
000 under $20,000 . . . . 
000 or more 



122.849 
201.601 
237,445 

227,747 
243,123 
224,195 
187,479 
168,504 

332,296 
218,692 
429,786 
258,440 
67,719 

15,376 

1,969 

729 



13,305 
65,493 
128,646 
185,070 

194,300 
222,163 
201,880 
174,580 
159,297 

320,869 
212,339 
423,012 
256,459 
67,571 

15,342 

1,965 

728 



85,206 
519,537 
576,141 
474,907 
1,325,007 



12,328 
40,677 
57,925 

65,422 
76,700 
85,837 
77,871 
75,022 

162,741 
126,205 
321,368 
283,142 
119,189 

56,241 
16,273 
13.714 



482 
4,820 
21,223 
32,443 

43,416 
57,427 
57,364 
59,357 
59,639 

132,140 
105,439 
288,351 
264,388 
118,133 

56,017 
16,256 
13,711 



6,207 

107,221 

180,387 

200,465 

1,098,673 



11,201 
15,212 

9,081 
8.158 
8,202 
12.852 
8.355 

20.379 
18.668 
60,386 
39,884 
15,394 

4,641 
771 
326 

212,927 



11,986 

6,561 
7,769 
9,032 
7,705 

19,075 
17,860 
58,243 
38619 
15.241 

4,613 



19,910 
26,738 
160,449 



1,074 
3,441 

4,027 
5,621 
4,939 
13,687 
10,314 

19,624 
21,844 
97,996 
95,436 
49,592 

21,242 



3,392 

3,817 
4,057 
5.342 
8.518 

14,248 
18,205 
76,780 
76,954 
43,040 

19,519 



10,022 
28,765 
338,682 



112583 
123,972 

126,913 
141,605 
132,175 
103,868 
103,761 

182,681 
121,244 
180,978 
47,873 
4,203 



104,073 
105,726 
123,713 

126,300 
141,006 
131,928 
103,758 
102,960 

182,641 
121,204 
180,952 
47,778 
4,203 



131,033 
294,070 
340,412 
268,110 
537,650 



1,764 
2,098 
2,522 

2,948 
3,541 
3.268 
2.619 
3.011 

5.223 
3,354 
4,922 
1,450 
155 



1,578 
2,004 
2,519 

2,938 
3,539 
3,266 
2.614 
2.997 

5.221 
3.353 
4,921 
1,448 

155 

23 

3 

358 



1,635 
5,447 
8,295 
7,092 
15,131 



61.483.928 

53,276 
4,026,114 
6,526,101 
7,027,486 
6,869,365 

6,271,483 
5,795,828 
5,126,538 
4,304,585 
3,485,172 

5,570,542 

2,733,188 

2,733,831 

776,009 

151,248 

28,853 
3,215 
1,094 

61.483.928 

53,276 
4.026.114 
6.526.101 
7.027.486 
6,869.365 

6.271.483 
5.795.828 
5.126.538 
4.304.585 
3.485.172 

5.570.542 

2.733.168 

2.733,831 

776,009 

151,248 

28,853 
3,215 
1,094 



7,165,109 
17,337,233 
14,724,052 
10,259,554 
11,997,980 



2,990 

400,925 

2,109,913 

3,796,693 

5,598,509 

6,926,220 
6,003,853 
8570155 
8,603,793 
8,259,761 

17,016,948 
11,401,797 
18,206,952 
13,343,871 
6,824,711 

3,294,709 

953.245 

1.067,154 



2.990 

400,925 

2.109,913 

3,796,693 

5,598,509 

6,926,220 
8,003,853 
8,570,155 
8,603,793 
8,259,761 

17,016,946 
11,401,797 
18,206,952 
13,343,871 
6,824,711 

3,294,709 

953,245 

1,067,154 



1,188,614 
10,720,416 
19,177,397 
21,186,385 
72,109,386 



stjmale IS not shown separately tiecause of the small number ol sample returns on which it was based. However, the data are included in the appropnaie lotals. 
£ Detail may not add to totals because of rounding. 



90 



Individual Returns/1975 • Tax Computation and Tax Rates 



\ 



Table 3.8— Returns with Tax Preferences: Selected Sources of Income, Tax Items, Tax Preferences, and Computation of Additional T t 

for Tax Preferences by Size of Adjusted Gross Income 







lAII figures 


are estimates tiased on samples— money amounts are in ttiousands o 


dollars] 












SU« of adtustvd groM Incont* 


Numbaf of 
ratuma 


Adiualad 
groaa 

Income 
Ma 
daficn 


SalarMa and wagaa 
(groaa) 


Buatnaaa or profaaalon 
net profH laaa loaa 


Farm net profit 
laaa loaa 


On»4iaH axcaaa 
net long term 


Salea of 

capital aaaata. 
net gain 




Number of 
ratuma 


Antiount 


Number of 
ratuma 


Amount 


Numbar of 
ratuma 




Numbar of 
ratuma 


Amount 


Numbar of 
ratuma 


Amc 






(1) 


(2) 


(3) 


(4) 


15) 


(8) 


(7) 


(8) 


(9) 


(10) 


(11) 


(1 




Total 


<7,2ao 

4.065 
2.524 
1.408 
933 
3.315 
8.599 

19.893 
15.932 
8.332 

1.597 
692 


-971.103 
11.761 
17.532 
15.845 
84.446 
332.967 

1.446.491 
2.228.038 
2.454.957 
1.076.466 
1.519.821 


46,413 

2,948 
1,233 
913 
893 
1,939 
6.027 

12.984 
11.472 
6.260 
1.217 
527 


2.466,259 

140.323 
25.658 
21.492 
13.136 
41,135 

218,962 

456.554 
705.629 
576.764 
169.269 

93.115 


22.212 

1.901 
1.524 
1.088 
97 
1.481 
2.497 

5.699 

4.373 

2.744 

561 

247 


196,254 

-121,954 

-9,581 

-5.216 

724 

-5.357 

7.273 

61.362 
64.802 
71.964 
46.564 
85.653 


8.76< 

621 
579 

J 

289 
915 

2.474 

2.063 

1.268 

301 

151 


-278,560 

-72.313 
-16.499 

-6.173 

-17.458 
-21.736 

-38.792 
-40.477 
—36.118 
-14.644 
-12.370 


54.661 

2.928 
1,607 
r 734 
L 834 
2,640 
6337 

16,698 
13,524 
7,047 
1,319 
593 


4J76,081 

310,459 
72.095 
21.646 
37.279 
95.295 

166.001 

697.891 
659.725 
874.310 
402.907 
738.473 


55.100 

2.991 
1.807 
734 
838 
2.647 
6.349 

16.670 
13.623 
7.115 
1.331 
595 


4, 




No adiusted gross income 
SI undei SIO.OOO 
$10,000 under J15.000 
$15,000 onOer $20,000 
$20,000 under $30,000 
$30,000 under $50,000 

$50,000 under $100,000 
S10O.0OO under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 Of more 


r 




groaa Income 


Intaraat raealvad 


Rant net Income 
laaa loaa 


Royilty nvl Income 
laaa loaa 


Itamlzad daducUona 






Numbof of 
ratuma 


Amount 


Number of 
ratuma 


Amount 


Numbar of 
ratuma 


Amount 


Number of 
ratuma 


Amount 


Total 


Contitbutlona 






Numbar of 
ratuma 


Amount 


Numbar of 
ratuma 


Ana 






(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(1«) 


(20) 


(21) 


(22) 


(23) 


(3 




ToUl 


51.479 

2.380 

820 

995 

866 

2.362 

6.068 

14.947 
13.326 
7.585 
1.456 
654 


1.703.447 

71.019 
6.392 
8.015 
5.278 
16.422 
33.736 

166.797 
335.250 
477.250 
242.929 
340.359 


64,796 

3.793 
2.165 
1.368 
866 
3.312 
8.361 

18.959 
15.557 
6.136 
1.556 
683 


1,166,957 

92.704 
22.447 
7.046 
12.663 
28.573 
62.865 

198.340 
284.255 
263.855 
94.970 
119.199 


31,255 

2.147 
1.514 
507 
738 
1.418 
2.695 

8.590 

8.116 

4.293 

842 

395 


-113,907 

-92.889 
-27.674 
-941 
-2.478 
-9.805 
-11.047 

10.246 
11.140 
7.952 
3.766 
-1.977 


10.723 

399 
151 
] 1.105 
189 
391 

2.876 

2.872 

2.079 

441 

220 


399,422 

7.362 

602 

4.409 

3.576 
1.087 

27.815 
79.106 
136.518 
55.460 
81.267 


59,286 

1,861 

r 1.353 

L 889 

2,935 

8.140 

18.247 
15.416 
6173 
1.563 
689 


2,406^14 

14.346 
11.242 
17.426 
45.072 
110.845 

340.569 
541.617 
619.446 
290.129 
415.522 


57,674 

1.601 

1.343 

869 

2.816 

6121 

17.762 
14.949 
7.961 
1.552 
676 




t 

a 
a 
a 
a 

a 

In 

l> 
In 


$1 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $30,000 
$30,000 under $50,000 

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




llamlzad 


1 

Number 
of reluma 
witti no 
taxable 
Income 


Income aublect 
to tax 


Income tax 
before cradlta 


Income tax 
after cradlU 


tax for tax prafarancaa j 




Slie of idluated grou Income 


Total 

tax 






paid 


l^iw.|nc«na 






Numtwr of 
ratuma 


Amount 


Number of 
ratuma 


Amount 


Numbar of 
ratuma 


Amount 


Numbar of 
ratuma 


Amount 


Numbar of 
ratuma 


Aim 






(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(i 




Toul 


50,23« 

1.661 
1.054 
878 
2.834 
7.866 

14.655 
12.830 
6.619 
1.268 
554 


707,345 

6.423 
5.077 
3.653 
17.468 
36.965 

119.219 
172.625 
172.423 
82.214 
91.058 


8,707 

4.065 
1,266 
258 
832 
940 
469 

475 
254 
104 

32 
12 


5(,M3 

1.256 
1.150 
101 
2.375 
8.130 

19.418 
15.678 
8.228 

1.565 
660 


6,468,314 

1.035 

7,099 

775 

35.286 

201.705 

993.179 
1.589.316 
1.766,460 

771,783 
1,101,656 


58,599 

] 1.273 

1.150 

101 

2.375 

8.130 

19.419 
15.678 
8.228 
1.565 
680 


3,366.322 

158 

1.277 

142 

7.443 

51.939 

363.043 
734.067 
966.291 
482.584 
739.378 


55.721 

L 1.288 

] 1.813 
7.769 

19.027 
15.446 
8.153 
1.553 
672 


3,235.076 

1.094 

5.759 
45.756 

341.367 
706.396 
953.992 
466.924 

713,786 


5.2»S,307 

r 373.033 
85.966 
L 35.548 
r 44.207 
L 106.569 
250.120 

870.764 

1.062.815 

1.106.395 

506.528 

641.360 


216 
J 146 

] 166 
253 

617 
466 
263 
49 
26 




k 


$1 under $10 000 


t 


$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $30,000 
$30,000 under $50,000 

$50,000 under $100,000 
5100,000 under $200,000 


a 


$500 000 under $1 000 000 


a 


$1 000 OOO or more 










Compulation of additional tai for tax prefaraiKaa— Contlnuad | 






Accaleratad dapradaUon— Continued 


Total 
amortization 


Stock optlona 


Daplatlon 


Capital gaM 1 




Size of adjusted grosa Income 


Otfwr real propany 


Peraonal properly 
sublact to a net leaaa 


ra 




Number of 
ratuma 


Amount 


Number of 
ratuma 


Amount 


Numbar of 
retuma 


Amount 


Numbar of 
ratuma 


Amount 


Numbar of 
ratuma 


Amount 


ratuma 


An 






(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(451 


(46) 


(47) 


(' 




Total 


23.064 

2.619 
1.420 
463 
149 
1.355 
4.358 

4,756 

4.528 

2.616 

549 

251 


313,635 

63.663 
10.124 
2,955 
4,116 
5.986 
53,859 

45,740 
42,307 
39,994 
14,497 
10,373 


1.531 
241 

J 109 

374 
466 
251 
57 
33 


26.712 
6.111 

1.911 

3.%9 
6.828 
5.763 
1.567 
543 


274 

[ ^ " 

144 

76 
19 
6 
5 


3J43 

435 

826 

602 

1.303 

32 

45 


2.327 


101.818 

9.217 

40650 
37.366 
11.691 
2.896 


16.460 

r 549 
323 
422 

J 1,056 

L 1,161 

4,245 
4,437 
3,132 

r '" 

L 356 


562.147 

15.656 

663 

1.402 

3.942 

13.122 

76.169 
105.755 
168.380 
85.146 
91.913 


2.746 

1.807 

414 

r 831 

L 2.860 

6156 

16.420 
13.449 
7.019 
1.315 
566 


4 




No adjusted gross income 
$1 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $30,000 
$30,000 under $50,000 

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


[ " 
] 


819 

800 
550 
137 

21 




Footnotes al end of table 




, 



























Individual Returns/1975 • Tax Computation and Tax Rates 



91 



ole 3.8— Returns witti Tax Preferences: Selected Sources of Income, Tax Items, Tax Preferences, and Computation of Additional Tax 

for Tax Preferences by Size of Adjusted Gross Income — Continued 

[AH figures are estimates based on samples— money amounts are in thousands 0l dollars] 





Computation of addKional tax for lax preferences— Conttnuad 




Typ« not raporled 


Recomputed tax 
preference Income 


Exclusion 


Tax prelerencea less 
exclusion 


Income tax deducted 


Recomputed prior-year 

Inveatment credit 

deducted 




Number of 
ratuma 


Amount 


Numlwr of 
retuma 


Amount 


Number ol 
retuma 


Amount 


Number ol 
retums 


Amount 


Number ol 
retuma 


Amount 


Number ol 
retuma 


Amount 




(4») 


ISO) 


(51) 


(52) 


(53) 


(54) 


(551 


(56) 


(57) 


(56) 


(59) 


(60) 


Total 


-] 


376 

367 
9 


12.232 

12.196 
36 


67,290 

4.065 
2.524 
1.408 
933 
3.315 
8.599 

19.893 

L 15.932 

r 8.332 

L 1.597 

692 


5,243.206 

337.552 
85.294 
35.051 
44.103 
108.287 
249.034 

869.688 

1.062.128 

1.105.500 

505.745 

840.822 


67,290 

4.065 
2.524 
1.408 
933 
3.315 
8.599 

19.893 
15.932 
8.332 

1.597 
692 


1,600,776 

104.721 
53.467 
22.665 
27.244 
66.390 

142.859 

476.786 
411.977 
229.612 
45.193 
19.665 


46.877 

2.915 
1.528 
635 
613 
1.563 
3.364 

14.068 
12.600 
7.263 
1,470 
658 


3,642,422 

232.631 
31.827 
12.385 
16.659 
41.697 

106.175 

392.901 
650.151 
875.887 
460.552 
820.956 


38,231 

527 

288 
2.625 

13.461 
12.155 
7.104 
1.432 
639 


1.808.671 

312 

518 
9.175 

160.663 
341.940 
521.817 
287.861 
486.386 


4.503 
463 

202 
406 

1.310 

1.025 

670 

169 

103 


4,923 


Jer S10.000 

under S15000 


33 






under S30 000 


87 


under S50.0O0 

under $100.000 

00 under 1200.000 


255 

1.179 
1.068 


00 under $1 000 000 . , , 


449 




- 








S42e of adjusted gross Incoirw 


Computation of additional tax lor tax preferences— Continued 


Tax carryover from 
prior yeara deducted 


Total Uxaa deducted* 


Tax preference Income 
subject to tax 


Tentative Ux on 
preferencea 


Net operating loaa 
eligible tor carryover 


Net operating ioaa 
credit 


Numtier of 
returns 


Amount 


Numlier of 
retuma 


Amount 


Number of 
retuma 


Amount 


Number of 
retums 


Amount 


Number of 
retuma 


Amount 


Number of 
retuma 


Amount 


Total 

jsted gross income 

erSIOOOO 


(611 


(621 


(63) 


(64) 


(65) 


(66) 


(67) 


(681 


(69) 


(701 


(71) 


(72) 


12,926 

626 
896 
185 
30 
972 
1.454 

3.704 

2.868 

1.593 

403 

195 


316,693 

17.911 
7.856 
2.516 
1.354 
7.099 

25.486 

49.167 
66.912 
67.437 
37.999 
33.157 


42,067 

970 
1.016 

473 

65 

1.221 

2.676 

13.801 
12.361 
7.183 
1.451 
650 


2,130.639 

16.391 
7.965 
2.777 
1.447 
7.704 

34.915 

211.009 
410.031 
590.103 
326.309 
519.988 


21,111 

2.554 
1.406 
626 
808 
1.338 
2.451 

5.279 

3.651 

2.154 

543 

301 


1,511,4)6 

214.440 
23.962 
9.609 
15.412 
34.192 
71.260 

161.805 
240.009 
285.729 
134.198 
3X.90t 


20.991 

2.544 
1.406 
626 
808 
1.338 
2.444 

5.228 

3.611 

2.144 

541 

301 


151.134 

21.443 
2.366 
961 
1.541 
3.419 
7.125 

18.178 
23.999 
28.572 
13.420 
30.090 


" 


1,169 
997 

139 
33 


370.461 
360.746 

7,144 
2.591 


1,028 

917 

89 
22 


7.438 

7.065 






) under S20 000 












) under S100.000 
» under S200.000 
» under $500,000 
» under $1,000,000 
000 or more 


118 


Size of adiusted oross Income 


Computation of additional tax for tax preferencea— Continued 


Net tentative lax 
for tax preferencea 


Additional tax lor tax 

preferences deferred 

from prior yeara 


Tentative tax 

tor tax preferencea 

before credtta 


Unuaod In crodlto 


Additional tax for tax 
preferencea reported on — 


Form 4625 


Form 1040 


retuma 


Amount 


NumtMr of 
retuma 


Amount 


Number of 
retuma 


Amount 


Numbv ol 
retuma 


Amount 


Number of 


Amount 


Number ol 
retums 


Amount 




(731 


(74) 


(751 


(76) 


(77) 


(781 


(79) 


(»0) 


(«1) 


(82) 


(»31 


(84) 


20.133 

1.747 
1.405 
623 
808 
1.338 
2.441 

5.181 


143.697 

14.378 
2.384 
955 
1.464 
3.335 
7.106 

18.110 
23.974 
28.481 
13.418 
30.090 


901 


2.592 
753 

808 

343 

231 
457 


20,209 

r 1.781 

1.406 

L 633 

608 

r 1.338 

2.441 

L 5.192 

3.625 

2.142 

r 542 

L 301 


146.291 

15.122 
2.364 
964 
1,464 
3.549 
7.462 

18.349 
24.318 
26.712 
13.441 
30.524 


4.««1 

1.607 
1.226 
190 
70 
816 
218 

307 
295 

111 
27 
14 


2,322 

743 
305 
26 
8 
112 
115 

51 
94 
837 
7 
24 


20,060 

1.697 
1.396 
609 
808 
1.338 
2.436 

5.192 


145,156 

14.708 
2.095 
938 
1.457 
3.437 
7.347 

18.304 
24.251 
26.661 
13.437 
30.520 


20.1W 

1.702 
1.396 
609 
806 
1.336 
2.436 

5.320 

3.606 

2.135 

537 

299 


144.100 

14.526 

2.102 

936 

1.504 
3.420 
6.910 




er $10,000 

) under S15.00O 
1 under $20,000 
1 under $30,000 
1 under 550.000 


- 


109 
729 






« 


24.072 
28.656 
13.419 
30.500 


« under $500,000 
K) under $1,000,000 
□00 Of more 




2.142 
541 
301 




4 
6 




2.140 
541 
301 



bad debt reserves whrch are not shown separately 

income tax, recomputed pnof year mvestment credit, recomputed pnor-year work incentive (WIN) credit, tax from premature distnbutions from individual retirement accounts and self-employed retirement plans, and tax carryover 
nor years 
Detail may not add to total because ol rounding 



92 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.9— All Returns: Tax Liability and Taxpayments by Size of Adjusted Gross Income 

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



Slu ol ■djuatAd groM Inconw 



All rctuma, total 

Under S2.000 

$2,000 under $4,000 
$4,000 ur,def $6,000 
$6,000 under $6,000 
$8,000 under 510,000 
$10,000 under $12,000 

$12,000 under $14,000 
$14,000 under $16,000 
$16,000 under $16,000 
$18,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Taiabic ratuma, total ..... 

Under $2,000 
$2,000 under $4,000 
$4,000 under $6,000 
$6,000 under $8,000 

$8,000 under $10.000 

$10,000 under $12,000 . ,. 

$12,000 under $14,000 
$14,000 under $16,000 
$16,000 under $18,000 
$18,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
5500.000 under 51,000,000 . 
$1 ,000,000 or more 

Tout nontaxable retuma .. 

All returns, summary 
Under $5,000 
$5,000 under 510.000 
$10,000 under $15,000 
$15,000 under 520.000 
$20,000 or more 



All 
ratuma 
(Numb«r) 



a2,3».332 

10.790,057 
9,568.350 
9,280.693 
8.013.742 
7.201.925 
6.403.129 

5.876.914 
5.182.464 
4,347.084 
3,507.623 
5,598.117 
2.744,255 

2.747.616 

781.406 

152.349 

29.193 

3.289 

1.124 

61,490,737 

55,042 
4.026.203 
6.526.944 
7.027.726 
6.869.425 
6.271.577 

5,795.926 
5.126.614 
4.305.273 
3,485.210 
5.571.007 
2.733.934 

2.734.473 

776.422 

151.615 

28.989 

3.245 

1.112 

20,738,595 



24.901.853 
19.952.914 
14.963.680 
10.353.534 
12.057.351 



Total ux liability 



Number of 
ratuma 



62.946,420 

433.434 
4,423.039 
6.777.803 
7.225.440 
6.959.228 
6.315.002 

5.824.045 
5.150.188 
4.316.215 
3.493.967 
5.582.304 
2.740.654 

2,739.410 

778.405 

151.644 

29.056 

3.265 

1.119 

6t,490,737 

55.042 
4.026.203 
6,526.944 
7.027.726 
6,869.425 
6.271.577 

5.795.926 
5.126.614 
4,305.273 
3.485.210 
5.571.007 
2.733.934 

2.734.473 

776.422 

151.615 

28.989 

3.245 

1.112 



6.048.648 
17.770.296 
14.808.390 
10.293.027 
12.026.059 



73.292 
495.709 
2.251.523 
4,033.748 
5,872.234 
7,200.293 

8.263.823 
6.826.078 
6.829.832 
8.447.393 
17.387.975 
11,646.357 

18.699.142 
13.606.326 
6.900.272 
3.336.484 

969.171 
1.099.279 



19.456 
428.204 
2.197.948 
3.964.644 
5.826.536 
7,170.028 

8.241.821 
6.806.653 
8.617.374 
8.439.086 
17.376.011 
11.638.984 

18.692.693 
13.602.691 
6.900.034 
3.336.396 
969.114 
1.099.252 

411,608 



1,410,364 
11,316,142 
19.833.770 
21.733.648 
73.645.009 



Total Income lax 



Number of 
rvtuma 



61.490,737 

55.042 
4.026,203 
6.526.944 
7,027,726 
6.869.425 
6.271.577 

5.795.926 
5.126.614 
4.305.273 
3.485.210 
5.571.007 
2.733.934 

2.734,473 

776,422 

151,615 

28,989 

3,245 

1,112 

61,490,737 

55,042 
4,026,203 
6,526,944 
7,027,726 
6669,425 
6,271,577 

5,795,926 
5,126,614 
4,305,273 
3,465,210 
5,571,007 
2,733,934 

2,734.473 

776.422 

151.615 

26.969 

3,245 

1,112 



7,166,979 
17,338,361 
14,724,272 
10,260,328 
12,000,797 



17,942 
401,302 
2,110,628 
3,796.985 
5.596.802 
6.926,535 

8.004.205 
8.570.716 
8.604.545 
8.260.220 
17.019.200 
11.402.965 

18.213.862 
13.361.924 
6.848.783 
3.323.365 
966.664 
1.097.654 

124,526,2«« 

17.942 
401.302 
2.110.628 
3.796.985 
5.598.802 
6.926.535 

8.004.205 
6.570,716 
8,604,545 
8,260.220 
17.019.200 
11.402.965 

18.213.862 
13.361.924 
6.646.763 
3.323.365 
966.664 
1.097.654 



1,204,052 
10,721,607 
19,176,333 
21,187, 
72,234,417 



Income tax 
attar crerjlta 



Addlttonal tax 
for tax (Kafaranci 



Number of 
ratuma 



61,483,928 

53,276 
4 026,114 
6,526,101 
7,027,486 
6,869,365 
6,271,483 

5,795,828 
5,126,538 

4,304,585 
3,485,172' 
5,570,54* 
2,733,188 

2,733,831 

776,009 

151.248 

28.853 

3.215 

1.094 

61.483,928 

53.276 
4.026,114 
6,526,101 
7,027,486 
6.869.365 
6.271,483 

5,795,828 
5,126,538 
4,304.565 
3465.172 
5.570.542 
2733,188 

2,733,631 

776,009 

151,248 

28,853 

3,215 

1,094 



7,165,109 
17.337,233 
14,724,052 
10,259,554 
11,997,980 



Am<| 
f 



2,990 
400,925 
2,109,913 
3,796,693 
5,598,509 
6926,220 

6,003,653 
9,570,155 
6,603.793 
6.259,761 
17.016.948 
11.401.797 

18.206,952 
13.343.671 
6.824,711 
3,294,709 
953,245 
1,067,154 

124,382,198 

2,990 
400,925 
2,109,913 
3,796,693 
5,598,509 
6.926.220 

8.003.853 
8.570.155 
B.603.793 
6.259.761 
17.016.948 
11.401.797 

16.206.952 
13.343.871 
6.824.711 
3.294.709 
953.245 
1.067.154 



1.168.614 
10.720,416 
19,177.397 
21,166,385 
72.109,366 



940 
303 
94 



51 
526 
810 

2.438 
5.320 
3.606 
2135 
537 
299 



940 
303 



563 

709 



eio 

2.438 
5.320 
3.606 
2.135 
537 
299 



1.967 

1,131 

609 



Footnotes at end of table 



Individual Returns/1975 • Tax Computation and Tax Rates 



93 



Table 3.9— All Returns: Tax Liability and Taxpayments by Size of Adjusted Gross Income— Continued 

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



SJzt of adlMtMl groM Income 



Numb«r of 
rvtunu 



Tax from 

rocompullng 

prlor-yur Invntmwit 

cndll 



NumlMr of 
rotumi 



Amount 



Tax from 

racomputing 

prior-year worit 

incentive (WIN) credit 



NumtMr of 
ratuma 



Amount 



Satf-amploymant 



NumtMr of 
retuma 



Social eacurtty 
taxea on 
tip income 



Tax on exceaa 

contrilMitiona to 

indivlduai Retirement 

Accounta 



Number of 
ratuma 



NumtMr of 
retuma 



Amount 



(10) 



(15) 



(1«) 



(in 



483,485 
702.095 
583.908 
675.601 
537,973 
557,889 

496,767 
442,364 
358,123 
293,168 
515,628 
301,424 

531,538 
250,798 
51,927 
10,855 
1,343 
465 

5,143,439 

3,750 
138,613 
315,554 
467,122 
548,170 
514,464 

468,648 
416.790 
345,181 
284,41 1 
504,331 
294,704 
526,601 
248,615 
51,698 
10,786 
1,323 
478 



1,508,158 
1,674,904 
l,27<rS2 
873,559 
1,663,998 



3,523,704 

66,779 
129,043 
192,472 
250,190 
273,432 
273,756 

259,618 
255,362 
225,286 
167,173 
368.776 
243.392 

485.280 
244.404 
51.489 
13.119 
2.507 
1.625 



1.528 
26.902 
87,320 
167,659 
227,734 
243,493 

237,616 
235,936 
212,629 
178,866 
356.812 
236.016 
479.031 
240.967 
51.251 
13.031 
2.449 
1.599 

523,663 



263,096 
628,820 

655,437 

545,759 

1,410,592 



492,057 

29,335 
24,073 
20,729 
23.940 
31.165 
31.776 



30.533 
25.036 
27.442 
22,939 
51,337 
33,063 

69.761 
48.254 
16.589 
4.995 
764 
324 



361 
10.792 
13.444 
21.137 
25.052 

24.593 
20.220 
24.376 
21.697 
47,264 
31,132 
68.004 
47.272 
16.485 
4.967 
753 
319 

1t4,1S7 



62,693 
66,549 
71,534 
66,194 
225.067 



12.985 
2,815 
4,518 
4,573 
5,461 



6,983 
4,494 
7,257 
5,227 
9,393 
7,651 

22,026 
18,927 
9,405 
4,000 
1,129 
1.181 



370 
1.634 

1.672 
3,682 
3,009 

5,196 
2,691 
5,682 
4,642 
7.670 
6.128 
20.206 
16.692 
9.279 
3.952 
1.084 
1,159 

37,864 



17,676 
12,676 
13,268 
15,580 
73,711 



458,739 
677,576 
665,632 
660,467 
617,152 
540,219 

478,928 
431.512 
341.068 
277.698 
488.613 
286.006 

501.860 

227.613 

41.679 

7.677 

805 

257 

4,911,482 

3.489 
131,623 
306,726 
454,636 
530,016 
498.354 

452,349 
409.094 
326.903 
269.375 
478.388 
281.707 

497.389 
226.198 

41.556 
7.631 



1.454,414 
1.625.152 
1.235.469 
833.956 
1.556.512 



3,376,047 

53.525 
125.526 
187.303 
245,366 
267.766 
267,930 

252,165 
250,812 
217.900 
161.804 
358.733 
235.616 

459.066 

223.543 

40.703 

7.266 

747 

234 



1.096 
26.636 
85.466 
165.565 
223.646 
239.551 

232.006 
233.190 
207.018 
174,182 
348,492 
229,775 

454,656 

222.141 

40,593 

7,227 

737 



229 



264,363 
615,106 
640,756 
529,673 
1,325,927 



10,674 

7,131 
9,165 
3,657 



2,287 



498 
120 



10,832 
7,131 
9165 

3,657 



1] 



■u 



■[] 



1,002 
3.090 

3,575 
4,030 



5.769 
4.173 



5.762 
4.064 



12.960 
17.079 
9.648 
5.433 
5.222 



207 
230 



1.993 
5.674 
4.030 
3.745 
10.691 



94 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.9— All Returns: Tax Liability and Taxpayments by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands ot dollafs] 



SIM Of adjustvd groM Income 



Eam«d Incom* credit 

uMd to oftMl 

oltwr taxM 



tai 
llaUllty 
(Nuinbor) 



Number of 
returns 



Return! with laipeymente 



Income tei wltt>fwld 



Number of 
returns 



Esttmsled tax psyments 



Psyment wittt reques 

for extertslon of 

ttllng time 



Number of 
returns 



Number of 
return* 



All returns, total 

Under $2,000 

S2.000 under 14.000 

$4,000 under $6,000 

$6,000 under $6,000 .... 
$6,000 under $10,000 
$10,000 under $12,000 

$12,000 under $14,000 
$14,000 under $16,000 
$16,000 under $16,000 
$18,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Taxable rslunis, total ... 

Under $2,000 

$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $6,000 
$6,000 under $10,000 
$10,000 under $12,000 



$12,000 under $14,000 
$14,000 under $16,000 
$16,000 under $16,000 
$16,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 

$30,000 under $50,000 
$50,000 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 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



Ma,U2 

106,571 
162,026 
249,605 
150.230 



111,0M 

11,428 
34,636 
51,577 
13,427 



I>,2a2,912 

10,356.623 

5,145,311 

2,502,690 

786.302 

242.697 

66,127 

52,669 
32.276 
26,869 
13,656 
15,613 
3,601 

6,206 

3,001 

505 

135 

24 

5 



417,242 
271,190 



76,784 
34,285 



16,853,205 

2,162,618 

155,290 

60.507 

31.292 



7«,9S2.6S3 

9,151,003 
8,083,329 
8,242,609 
7,569,068 
6,970,734 
6,273,099 

5,791,494 
5,132,306 
4,304,176 
3.479,457 
5,554,410 
2.721.280 

2,707.557 

768.341 

150,361 

28,664 

3,246 

1.115 

S9,M1,9(2 

31,002 
3670,512 
5,987,569 
6,719,733 
6.664,205 
6,156.630 

5.716.455 
5.080.150 
4.269.330 
3.460.563 
5.529.417 
2.712.120 

2.696.673 

764.620 

149.770 

26.694 

3.215 

1.104 



21,158,255 
18,876,668 
14,723,751 
10,256.783 
11,935.176 



1,093,541 
2,281,275 
4,315,456 
6121,761 
7,760,360 
8,976,825 

10,089,115 
10,600,071 
10,376,498 
9,645,637 
16,861,160 
12,139,946 

18,100,664 
11,937,798 
5,773,125 
2,666.714 
733.551 
711618 

13«,001,774 



1,265.432 
3.446042 
5,664,746 
7,550,900 
9.653,515 

9.989,768 
10,519,465 
10,313,176 

9.602,656 
18,826,629 
12,115,340 

18,060,843 
11,905,712 
5,763,969 
2,661,678 
731,261 
711,108 



5,130,995 
16,441.419 
24,350,263 
25,340.084 
70,944.619 



71,806.193 

8.638,264 
7,712,749 
7,546,205 
6,926,456 
6,354,156 
5,644,069 

5,494,545 
4,676,231 
4,095,716 
3,320,528 
5,253,421 
2,521,177 

2,325,456 

566,055 

107,142 

19,330 

2,015 

678 

55,465,239 

20.596 
3.545.243 
5,463.987 
6145,793 
6113.075 
5,750,130 

5,436,756 
4637,376 
4,068,780 
3,305,875 
5,236,724 
2,516,477 

2,319,727 

563,968 

106,814 

19,231 

1,995 

672 

16,350,954 



20,158,364 
17,221,446 
13,867.662 
9,763,407 
10,795,274 



925,874 
2,134,647 
3,995,669 
5,641,875 
7,078,21 1 
8,337,254 

9,461,619 
9,929,984 
9,669.950 
8,995,056 
17,368.774 
10,721,386 

13,667.242 

6.651,977 

2,605.001 

793,191 

116,649 

67,109 

114,796,631 



1,219,897 
3,221,176 
5,242,970 
6,906,246 
8,239,548 

9,399,169 
9,863,395 
9,620,900 
6,965.232 
17,346,552 
10,707,323 

13,644,905 

6,634,397 

2,601,525 

791.336 

118.321 

66.745 

3,607,033 



4,695,015 
15,061.261 
22.779.664 
23.634,199 
52.213.526 



167,461 
343,078 
732,580 
758,296 
775,275 
586.574 

475,183 
423,821 
393,480 
321,189 
614,107 
449,998 

645,624 
441,566 
105,412 
23,645 
2,653 
1,010 



10,787 
136,289 
558,779 
679.072 
737.069 
569.687 

463,837 
416,312 
387,474 
317,201 
607,374 
447,570 

840,479 
439,638 
105,063 
23,537 
2,835 
1,006 

716,923 



826,362 
1.950,328 
1,277,112 

923135 
2,464,215 



134,892 
133,465 
307,444 
463,060 
666,018 
624,069 

569,779 
638,676 
663,775 
603,409 
1,381.749 
1.342.624 

4.034.719 
5.072.433 
3.014.225 
1.753.210 
562.514 
565,522 

22,034,799 

10185 
44.745 
220,712 
412,081 
634,661 
599,263 

575,995 
626,833 
650,841 
591,998 
1,371,740 
1.333,668 

4,018,146 
5,058,646 
3,008,869 
1,750,140 
560,8 
565,407 



364,792 
1.322,106 
1.521,946 
1,597,782 
17,727,197 



2Si.tia 

13,656 
14,018 
14,722 
23,321 
13,476 
12,657 

12,235 
11,631 
10,652 
8,099 
21,990 
17,714 

41,326 
24,653 
7,944 
2,315 
350 
157 



2173 
12.321 
17,611 
12,210 
12.144 

10,893 
10,916 
10,738 
7.700 
21.660 
16.827 

41.141 
24.524 
7,933 
2.308 
349 
156 



33.658 
45.537 
31.971 
23.503 
1 16.449 



Footnotes at end ot table 



k 



Individual Returns/1975 • Tax Computation and Tax Rates 



95 



Table 3.9— All Returns: Tax Liability and Taxpayments by Size of Adjusted Gross Income— Continued 

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



I of «l|u«l«d grou Incom* 



Returns with taxpayments — Continued 



Excess social aecurtty 
taxes withtield 



NumtMr of 
returns 



Credit for \&x on 

certain gasoline, 

fuel, and oil 



Number of 
returns 



Ottier taxpayments 



Numlier of 
returns 



Earned Income credit, 
refundable portion 



Number of 
returns 



Total overpayment 



Number of 
returns 



Number of 
returns 



|35| 



(38) 



l«) 



m 



5.106 

2.075 

4,803 
5.398 
17.836 

36.983 
256.710 
262,305 
259,571 
424,091 
230.871 

247.572 

86.434 

24.918 

6.069 

739 

250 



15.116 

36.315 
255.559 
259.662 
256.663 
422,665 
230,664 

246,922 

85,909 

24.784 

6.028 

730 

247 



5.620 

11.762 

161.358 

672,047 

1,020,944 



1,850 


213.313 


259 


r 116.606 
L 107.269 


571 


111,362 


467 


110,022 


2.410 


104.155 


2,840 


105,872 


15,529 


107,155 


25,979 


73,906 


35.520 


77,915 


72.937 


127.650 


48.626 


69.995 


82.827 


118.745 


46,826 


45.134 


20.665 


10.020 


7,466 


2.479 


892 


401 


373 


169 



1,611 

2,692 

15371 
25.307 
34.757 
72.279 
48.507 

82.462 
46.476 
20.559 
7.417 
884 
368 

6,685 



1.157 

10.135 

72.143 

280.612 



217 
5.192 
35.853 
57183 
78.800 
85.615 

92.897 
96.830 
68.287 
75.030 
120,780 
66,948 

117286 

44.394 

9.988 

2.457 

398 



384.674 
273.898 
256.958 
212.046 
374.593 



98,197 

17.841 
7.752 
7.346 
6.602 
6.946 
6.044 

6.438 
5.918 
3,560 
3,928 
7,038 
3,255 

8,487 

4,746 

1,477 

557 

177 



78 
183 
1.610 
2.776 
3.826 
4.344 

5.060 
4,272 
3.120 
3.405 
6,299 
2.963 

8.100 
4.591 



29,290 
17.197 
15.546 
10.342 
25,622 



28,388 

751 



22 
18,711 



2,156 

1,651 
705 
213 
59 
21 



2.844 
14,964 



11.615 
536 



4,334,159 

744,508 
1,298.380 
1.710.799 

580.472 



350.892 
398,181 
57.208 



1.227 
2,893 
1.361 



683 

1.203 

2.777 

1.342 

139 



2.229 
1.890 



[] 



662.486 
224,265 



63,825,168 

9.205,240 
8.014.961 
7.655.879 
6.702.808 
5.851.125 
5.100.166 

4.572.978 
4.013.254 
3.272.672 
2.544.979 
3.646.837 
1.557.399 

1.355.392 

276.422 

45.433 

8.314 

986 

343 

46,533,443 

21.862 
3.537.594 
5.372.610 
5.883.288 
5.601,050 
5.005,652 

4,512,103 
3,973,087 
3.243,397 
2,529.822 
3,627.600 
1,551,201 

1,346,677 

273,192 

44,871 

8.148 

955 

334 



20.916,651 
16,513,362 
11.761,926 
7,742,123 
6.891,126 



29,383,945 

1,146.716 
2,224.455 
2.712.494 
2,485.748 
2.332.940 
2.276.023 

2,362,758 
2,299,466 
2,045.550 
1.707.961 
2,720,783 
1.488,374 

1.944.824 
987.619 
376,188 
166.932 
49,730 
35,383 

24,454,M2 

11.015 
885,462 
1.471.220 
2,005.935 
2.145.158 
2.163,132 

2.272.494 
2.227.404 
1.987.217 
1.669.915 
2.671.046 
1.467.802 

1.908.049 
957.434 
367.209 
161.976 
47.515 
34.899 



4.623.817 
6.278.537 
5.810.361 
4.881,397 
7.769.833 



62,860,424 

9.161.483 
7.935.982 
7.477.394 
6.508.514 
5.695.692 
5.003.365 

4.485.717 
3.966.388 
3.240.237 
2.517.935 
3.595.111 
1.520.307 

1.281.181 

232.603 

32.568 

5,140 

596 

211 

45,535,538 

19,644 
3.511.917 
5.229.198 
5.704.224 
5.456.843 
4.911.800 

4.425.794 
3.927.364 
3.211.735 
2.504.545 
3.577,412 
1.514,576 

1.272,652 

229,982 

32,077 

5.002 



570 
203 



20.702.140 
16.076.925 
11.548.087 
7.665.555 
6.667.717 



27,252,870 

1.090,679 
2.179,551 
2.637.740 
2,402.244 
2.247,040 
2.199,639 

2.296,666 
2,224.645 
1,969,105 
1,645.074 
2.585,357 
1.353.854 

1.573.264 
591.303 
170,001 
62.309 
15.949 
8.049 

22,547,904 

8.115 
876,426 
1,432.147 
1.941.455 
2,072,051 
2,094.033 

2,211,688 
2,157,162 
1,913,088 
1,612,344 
2,539,300 
1.337,943 

1,540,464 
567.742 
163.209 
58.772 
14.237 
7.728 



4,491,026 
6,066,428 
5,635,500 
4,699,829 
6,360,087 



96 Individual Returns/1975 • Tax Computation and Tax Rates 

Table 3.9— AM Returns: Tax Liability and Taxpayments by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are m thousands of dollars] 








CrffdK on 1976 Ux 


Tax due a1 time ot filing | 


Size ol KlIustMl gfOM lneom« 


Total 


Ta« paid witli return 


Balance due ■ 




Number ol 
rotums 


Amotint 


NumlMf of 
rotuma 


kmount 


NurnOer of 
retuma 


Amount 


Numlier of 
retuma 


Amot 




(45) 


146) 


(47) 


(48) 


|4») 


(SO) 


(51) 


(S2 




2.469,452 

88.450 
164.267 
290.283 
309.222 
248,348 
175,653 

141,018 
132,430 
121,424 
98,960 
166,740 
123,862 

247,563 

124,447 

29,121 

6,351 

802 

271 

2.078.172 

4,436 
48,954 
201,564 
262,361 
226.113 
166.761 

136.095 
128.282 
117.701 
94.406 
163.821 
122,311 

245,996 

123,080 

28,946 

6,270 

788 

267 

391.280 

395,636 
704,954 
379,340 
290,365 
699.157 


2.111.076 

55.837 
44.904 
74,753 
83.504 
85.900 
76.384 

66.092 
74.621 
76.445 
62.888 
135.426 
134.520 

371.560 
396.317 
206.187 
104.622 
33.780 
27.335 

1.906.978 

2.901 
9.037 
39.074 
64.480 
73.106 
69.099 

60.806 
70.242 
74.128 
57.571 
131.746 
129.859 

367.585 
389.692 
203.999 
103.204 
33.278 
27,171 

204.096 

132,791 
212.109 
174.862 
181,568 
1.409,746 


15.842.400 

321,196 
749,871 
1,287,167 
1,244,5% 
1,314,734 
1,290,742 

1,297,430 
1,165,370 
1,062,224 
956,837 
1,944,713 
1,183,692 

1,389,647 

503,665 

106,677 

20,776 

2,264 

777 

14.901.406 

33,169 
485,732 
1,142,260 
1,140,500 
1,262,186 
1,261,382 

1,280,562 
1,150,674 
1,054,051 
952,453 
1,938,080 
1 180,459 

1,386,536 

502,937 

106,604 

20,766 

2,281 

776 

940,992 

1,692,055 
3,225,511 
3,180,770 
2,591,833 
5,152,231 


14J08.747 

45,996 
87,997 
250,381 
340,507 
444.814 
497.491 

537.466 
525.473 
498.884 
509,517 
1,227,579 
994,763 

2,543,282 

2,656,150 

1,503,335 

836,701 

285,350 

423,044 

13.980.263 

10,978 
48,235 
222,963 
305,832 
420,793 
479,645 

524,547 
514,592 
491,413 
506,342 
1,220,428 
991,446 

2,540,098 

2,654,614 

1.503,253 

836.694 

285.347 

423.043 

228.484 

240.700 

928.994 

1.293.869 

I.274.%1 

10.470.223 


14,437,930 

288,785 
657,616 
1,123.307 
1.086.252 
1.159.427 
1.124.463 

1.149,183 
1.046.791 
973.944 
891.752 
1.641,654 
1.139.366 

1.340.472 

487.598 

103.811 

20.316 

2.231 

762 

13.621.443 

30.623 

429.879 

1.007.669 

999.483 

1.113.296 

1,097.858 

1 133.160 
1.033.209 
966.000 
887,368 
1.835.177 
1 136.247 

1.337,479 

486,961 

103,738 

20,306 

2,229 

761 

816.487 

1,492,988 
2,822,599 
2,808,271 
2,377,862 
4,936,210 


12.981.951 

38,802 
72.822 
205.202 
282,213 
371,449 
416,601 

453,961 
460,889 
428,750 
461,564 
1,120,793 
921,853 

2,343,240 

2.487,379 

1.421.360 

802.222 

274.472 

416.360 

12.7»».S«« 

9.075 
39.622 
184.829 
256.762 
351.108 
403.290 

441.421 
450.973 
421.600 
458.433 
1.113,698 
918.640 

2.340.402 

2.485.969 

1.421.279 

802.215 

274,471 

416379 

192.385 

200.581 

769.906 

1,099.781 

1 123.984 

9 787 699 


2.410.449 

37.641 
116.593 
247.201 
280.974 
248.338 
247,096 

225,501 
208,188 
154,128 
114,061 
205,113 
1 19,245 

143,377 

51,922 

9,160 

1,662 

188 

61 

2452.161 

3,364 
75.518 
208,783 
251,853 
241.104 
243.349 

224.394 
206.823 
153.644 
113.380 
204.953 
118.902 

143.239 

51.785 

9.160 

1.662 

167 

61 

1S<.2a8 

277 778 
652.969 
579.521 
369 453 
530.728 


U 

1 
1.- 

f 




























$50,000 under S100.000 






SI 000 000 Of mofe 




UrxJer S2 000 -- 
















$16000 under S18000 






















All felums. sommary 

Unto $5,000 

$5,000 una« 510.000 
$10,000 umJei $15,000 
$15,000 un<le< $20,000 
$20,000 Of tnofe 



' Less man $500 

(') Estimate is f>ot shown separately t>ecause of the small number ol sample returns on whicn it was based However, the data are included m the appropnate totals 

NOTE Oetaji may not add lo total because ot rounding 



Individual Returns/1975 • Tax Computation and Tax Rates 



97 



Table 3.10 — Returns with Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income 

[All figures are estimates based on samples— money amounls are m thousands of dollarsi 



Stn of tdlustid grata income 



Numbof of 
ralums 



Totll tax 
liability' 



Total ratuma wttti tax overpayment 



Total 
overpayment 



Number of 
retuma 



Credit on 1976 la> 



Number of 
retuma 



Retuma wltti tax overpayment by type ot taxpayment 



Income tax withheld and no eatimated tax payment 



ftumber of 
retuma 



Paynwnt with requeat 

for extenaion of 

filing time 



Number of 
retuma 



Total 

other 

paymenta' 



I'O) 



It') 



|1g| 



retuma. total 

} adjusted gross income 

under SI. 000 

,000 under S2,000 

.000 under S3.000 

.000 under S4.000 

.000 under S5.000 

.000 under $6,000 

.000 under $7,000 

.000 under $8,000 

.000 under $9,000 

,000 under $10,000 

0,000 under $11,000 

1,000 under $12,000 . 

2,000 under $13,000 

3,000 under $14,000 

4.000 under $15,000 -.. 

5.000 under $20,000 . . , . 

J.OOO under $25,000 . . 

5.000 under $30,000 

J.OOO under $50,000 . 

D.OOO under S100.000 . 

JO.OOO under $200,000 
50.000 under $500,000 
XJ.OOO under $1,000,000 
000.000 or more 

tabte retuma, total 

adjusleO gross income , 
under $1,000 

000 under $2,000 

000 under $3,000 

OOO under $4,000 

000 under $5,000 

000 under $6,000 

000 under $7,000 

000 under $8,000 

000 under $9,000 

000 under $10,000 

J.OOO under $11,000 --,. 

1.000 under $12,000 ,. 

2.000 under $13,000 

3.000 under $14,000 

l.OOO under $15,000 -.,, 

5.000 under $20,000 . . . . 
}.000 under $25,000 . , , . 
5.000 under $30,000 . . , , 
).000 under $50,000 ,.,. 
^].000 under $100,000 ,. 

»,000 under $200,000 , 
10,000 under $500,000 
Xj.OOO under $1,000,000 
000,000 or more 

t nontaxable retuma ... 

* itums, summary : 

der $5,000 

000 under $10,000 

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

, itnotes at end of table. 



63,825,168 

289,800 
4,154,703 
4,760,737 
4.290,22 
3.724,740 
3.696,450 

3.959,429 
3.462.210 
3.240.598 
3.063.326 
2.767.799 

2.624.392 
2.475,774 
2,280,862 
2,292,116 
2,088,782 

7,742,123 
3,646,837 
1,557.399 
1.355,392 
276.422 

45.433 
8.314 



617 

21,245 

1.194,179 

2,343,415 

2,523,100 

2.849.510 
2.886.143 
2.997.145 
2.908.768 
2.692.282 

2.571.141 
2.434.51 1 
2.248.270 
2,263,833 
2.069.827 

7,676,479 
3,627.600 
1,551.201 
1,346,677 
273,192 

44,871 



20.916.651 
16,513.362 
11,761,926 
14,633,249 



12.053 
1.087 
5.944 
54,790 
331,011 
680,324 

1,149,783 
1 ,443,324 
1,945,824 
2,249.379 
2.391.540 

2.685.227 
2.845.535 
2,923,389 
3.213,995 
3,236,747 

15,357,356 
10,581,583 
6,091,144 
8,273,369 
4,277,010 

1,859,224 
848,804 
247,728 
284.432 



4.035 

1.143 

44,869 

320,422 

673,245 

1,139,264 
1,429,211 
1,835,304 
2,242,937 
2.384.483 

2.680.828 
2.842.485 
2,920.212 
3.211.980 
3.234.478 

15.347.992 
10.577.945 
6,088.341 
8.271.610 
4.275.610 

1.859.085 
848.726 
247.675 
284.417 

124,284 



1,085.208 
9,079,850 
14,904,893 
47,820.650 



29,383,944 

251.691 

226.027 

668.999 

1.054.204 

1.170.250 

1,252,646 

1,459,848 
1,273,437 
1,212,311 
1,195,906 
1,137,034 

1,140,978 
1,135,145 
1,134,080 
1,228,678 
1.171.580 

4.891.397 
2.720.763 
1,498,374 
1,944,824 
987,619 

376,189 
166,932 
49,730 
35,383 



8.623 

2.392 

292.492 
592.971 
654.913 

816,307 

949,093 

1,057,853 

1,087,097 

1,058,061 

1,081,552 
1,081,580 
1,089,159 
1,183,335 
1,136,205 

4.748.331 
2.671,046 
1,467,802 
1.908,049 
957,434 

367.209 
161,976 
47,515 
34.899 



4.623.817 
6.278.537 
5.810.361 
12.651.230 



62.660.424 

270,263 
4.148.308 
4.742.912 
4.258.548 
3.677,434 
3.604.675 

3,872,719 
3,357,832 
3,150,682 
2,975,153 
2,720.539 

2,577,156 
2,426,209 
2,239,709 
2,246,006 
2.059,005 

7.665.555 
3.595.111 
1.520.307 
1.261.181 
232.603 

32.568 

5.140 

596 

211 



492 

19,152 

1,186,746 
2,325,171 
2.444.424 

2.794,774 
2,792,290 
2.911.934 
2.825.560 
2.631.293 

2.525.024 
2,396,776 
2,207,497 
2,218,307 
2,040,306 

7,603,338 
3,577,412 
1,514,576 
1,272,652 
229,982 



32.077 
5.002 



20,702,140 
16,076,925 
11,548,087 
14.333.272 



27^52,870 

213,440 

219,069 

658,370 

1,035,145 

1,144,406 

1,220,596 

1,417,144 
1,235.502 
1.166.742 
1.148.250 
1.098.790 

1.097.293 
1.102,347 
1,101,630 
1,195,036 
1,139,195 

4,699.829 
2,585,357 
1,353,854 
1,573,264 
591,303 

170,001 
62,309 
15,949 
8,049 



6.255 

1.660 

289.825 
586.601 
636.098 

796,058 

922,745 

1,019,710 

1,046,564 

1,025,468 

1,042,912 
1,051,121 
1,060,611 
1,151,077 
1,104,742 

4,577,952 
2.539,300 
1,337,943 
1,540,464 
567,742 

163.209 
58.772 
14.237 
7.728 



4.491.026 
6.066.428 
5,635.500 
11,059.916 



32.835 
15.655 
39,960 
67,003 
97.284 
142,899 

147,364 
164,118 
145,104 
138,096 
110.252 

89.356 
86,497 
74,057 
66,961 
62,469 

290,365 
166,740 
123,862 
247,563 

124,447 

29.121 

6.351 

802 

271 



[] 



36,920 
103,866 

97718 
133,479 
129,882 
127718 

98,395 

64,279 
82,482 
70,326 
65,769 
61,076 

279.31 1 
163.621 
122.311 
245.996 
123.080 

28.946 
6.270 



395,636 
704,954 
379,340 
989,522 



38,250 
6,958 
10,629 
19,060 
25,944 
32.049 

42.704 
37,935 
45.569 
47.656 
38.244 

43.595 
32,798 
32.451 
33.642 
32.366 

161,566 
135.426 
134,520 
371,560 
396,317 

206,167 
104,622 
33,780 
27,335 

1,906.979 

2.366 

3.200 

6,370 
18,825 

20,249 
25,339 
39,142 
40,513 
32,593 

38,640 
30,460 
28,548 
32,258 
31.462 

170.479 
131.746 
129,859 
367,585 
389,692 

203,999 
103,204 
33,278 

27,171 

204,016 



132,791 

212,109 

174,862 

1,591,314 



59.484,679 

142.530 
4,041,045 
4,604,063 
4,093,429 
3,426,584 
3,376,334 

3.623.606 
3,196,683 
2.994.603 
2.841.168 
2.630.301 

2.484.229 
2,344,078 
2,168.356 
2.193.521 
1,996.623 

7.334.760 
3.416.617 
1.394.933 
1.044.674 
131.231 

13.344 

1,317 

99 

32 



239 

15.422 
1,169.267 
2.254.094 
2,343.564 

2,640,859 
2,670,672 
2,793,747 
2,704.296 
2,551.265 

2,439,149 
2,309,760 
2,142,329 
2,159,740 
1,960,152 

7,282,048 
3,403.080 
1,391.695 
1.040.815 
129.940 



13.119 



19.663.984 
15.286.761 
11.176.807 
13.337.127 



86,375,617 

134,552 
193,501 
580,685 
919,639 
1,193,717 
1,589,410 

2,268,796 
2,487,399 
2,935,523 
3,190,715 
3,312,341 

3,607,059 
3,757,706 
3,636,426 
4,212,017 
4.162.722 

16.925.994 
12.252,439 
6.623.949 
7.397.591 
2.191.102 

553.199 
108.902 
12.375 

7,961 



2.811 

1,676 

327.761 

679.579 

1,257,012 

1,837,213 
2.229.274 
2,703.699 
3.092.810 
3.244.447 

3,560,975 
3711.265 
3,799,997 
4,170,926 
4,149,419 

18,919,577 
12.211,424 
6,612,513 
7,380.272 
2,178610 

550.494 
107.718 



4,611,504 
14.094,773 
19.595.930 
48.073.411 



45,691 

272 
3,334 

3.192 



4,481 
3,720 
4,371 
5,231 
3,392 

1,032 
216 

31 



4,461 
3,680 
4,371 
5,230 
3.392 



4,774 
11,297 

7.142 
22.498 



101,607 

521 



2.915 

3, 

5,408 
15,630 
21,552 

18,750 
13,254 
5,508 

7,547 

98,639 



2,655 
3.783 
5,408 
15.570 
21.541 



5,508 
7,547 



1,660 
2,397 
3.077 
94.493 



3,676 

427 

649 

755 

1.392 

1,034 

1.973 



1.778 
2,144 
5,302 

66,809 
64,082 
35,475 
56,469 
13,256 

3,046 



343 
476 
670 
653 

1,730 
1.225 
1.643 
2,029 
5137 

67.519 
63.430 
35.419 
56.047 
12.981 

2,972 



7923 

6.600 

12.779 

241.902 



98 



Individual Returns/1975 • Tax Compulation and Tax Rates 



Table 3.10— Returns with Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands ol dollars] _^_^ 



SIz* of adlustwl groM Incofn* 



Returns witti tix ov»fpaym«nt by type of lixpayiTMnt— ConbniMd 



Incom* Ux withheld and no wtjmlfd tax paymentt— Continued 



Eam«d Income credit 
rehjndible portion 



Number of 
retume 



Number of 
retume 



Credit on 1176 Ui 



Number of 
retumi 



Income tax withheld end eetlnuted tax peytnenu 



Number of 
retume 



with- 
held 



Eetimeted 

tax 
paymenia 



Payment wKh requeel 

for extension of 

niing time 



Number of 
retuma 



Totl< 

oOh- 

peynw 



118) 



|1») 



(20) 



All rehima, toUl 

No adtusted gross income . . 

$1 under $1,000 

$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

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

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

Taxable relume, 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, summarv 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 or more 



Footnotes at end ol lable. 



21.492 
1S6.594 
357.572 
493,487 
594.705 
742.843 

838,125 
423.424 
141.036 



■ 13.253 

3.201 
11.243 
53.654 
120.067 
196.520 
217.474 

154.974 
50,092 
6,028 



602.158 
211.094 



141.178 
4.038.806 
4.598,888 
4,068,570 
3,419.867 
3.373.211 

3.622.314 

3.193.858 

2.991,316 

2,636. 

2,624.838 

2,461.646 
2,342.405 
2.165.515 
2.180.346 
1.992.784 

7.325.365 
3,411,595 
1,390,322 
1.037,083 
127,815 

12.412 

1.170 



222 

15,422 

1.169,267 
2,253.593 
2.341.535 

2.640.959 
2,667.756 
2,780.260 
2.700.128 
2.545.902 

2.436.586 
2.308.091 
2.139,494 
2.155.565 
1.976,525 

7.273.724 
3.397.862 
1.387.414 
1.033.276 
126.635 

12,1 
1.119 
72 
25 



19.660.520 

15.268.825 

r 11.162.696 

L 13.305.896 



136.653 
205,310 
632.661 
996.369 
1.078.697 
1.169.845 

1,352,317 
1,196,446 
1,122,490 
1.107.084 
1.061.624 

1.062.443 
1.071.370 
1.065.806 
1.165.596 
1.111.670 

4.550.995 
2.490.880 
1.265.064 
1.342.213 
380,219 

76,949 
14.381 
2615 
1.017 



286.249 

571,765 
621.135 

767.040 
891.992 
966,029 
1,011,017 
994.768 

1.017.153 
1.024.986 
1.030.555 
1.125.126 
1.079.456 

4,446,713 
2,449,627 
1.255.142 
1.325.417 
366.284 

74,21 
13,170 
2.208 
697 



4.219.535 
5.839.961 
5,476,685 
10,124.354 



181,354 

2.192 
2.467 
6.333 
6.363 
10.312 
6.960 

3.246 
9.940 
7.628 
11.778 
7.450 

9.690 
4.269 
5.313 
5.053 
8.419 

20,604 
15.625 
11.623 
17.199 
7.006 

1.415 
240 
24 



1.779 
2.732 

729 
4.649 
6.946 
9.563 
7,350 

8.931 
4,156 
4.914 
4.794 
7,850 

19.192 
15.518 
11.393 
17.122 
6.863 

1.410 



34,627 
40.042 
32.744 
73,94 



1.353 
3.699 
2.160 

2.210 
1.834 
1.710 
2,579 
1,334 

5.404 
1.523 
1.669 
2.294 
4.062 

8,875 
6,114 
9.613 
18.714 
18,291 

7,542 
2,704 



2,227 
1,286 

5,271 
1.355 
1.123 
2.035 
3.762 

8,112 
5,961 
8,457 

17,r" 

17.935 

7,518 
3,065 



[] 



9,910 
8,082 
13,177 
22.091 
31.940 
32.606 

53.880 
62,262 
67,879 
64.020 
48.250 

51.683 
52.928 
56.996 
60.569 
44,555 

226.246 
137.700 

94.428 
192.701 

88.767 

20.452 

4.256 

466 

160 

1,296,373 

174 

8.307 

7.571 
16,008 

32,083 
50,627 
59,794 
59.022 
46,282 

49.647 
50.205 
55,210 
58,678 
44.179 

222.415 
136.634 

93.951 
191.929 

96.075 

20,349 
4.213 



10,135 
9,668 
14.952 
72.241 



117.806 
296.291 
266.731 
765.178 



12.266 
1,192 
1,632 
3,411 
6,002 
6.805 

16.034 
19.020 
27.285 
31.209 
25.455 

38,462 
47.242 
55.051 
69.850 
58.583 

361,931 
317,985 
266,366 
857,515 
669.386 

441.627 
157.828 
25,060 
16.790 

3,669,383 

1.361 

1,669 

741 
3.768 

10.672 
16135 
23.518 
29.565 
23.979 

37.283 
44.982 
53.075 
67.627 
57,906 

358.081 
316.837 
264.645 
853,196 
664.598 

440.856 
157,160 



31,309 

119,002 

269.187 

3.314.488 



23.534 
2,964 
2.660 
6,066 
20.009 
12.664 

22.717 

34.453 

35.927 

43.1 

41.995 

42.77 
42.865 
52.819 
58.968 
51.457 

302.724 
259.223 
239.250 
772.258 
949.191 

567.497 
352.366 
106.925 
115.794 



3.90 

1,751 

5.080 
5,493 

10.436 
27,663 
30.958 
41.303 
40.687 

38.714 
40.823 
51.935 
57.266 
51,158 

295,630 
256.568 
237.299 
767.999 
944.204 

585.647 
350.676 



67,918 

178,208 

248.879 

3.685.229 



1.658 
7.134 
4.218 



1.658 
7.134 
4.198 

1.662 
597 



(23) 



3.863 
16.41 
25.532 

25.995 
29,358 



3.863 
16.411 
25.432 

25.995 
29.350 



_L 



Individual Returns/1975 • Tax Computation and Tax Rates 



99 



Table 3.10— Returns with Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income— Continued 

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



tumt, totil 

adiusled gross income 

under Sl.OOO 

WO under S2,000 

)00 under $3,000 

XX) under S4,000 

WO under $5,000 

KW under $6,000 

100 under $7,000 

100 under $8,000 

100 under $9,000 

100 under $10,000 

,000 under $11,000 

000 under $12,000 

000 under $13,000 

000 under $14,000 , 

000 under $15,000 . 

000 under $20,000 

OOO under $25,000 

000 under $30,000 

000 under $50,000 

000 under $100,000 

3,000 under $200,000 
J.OOO under $500,000 
J.OOO under $1,000,000 
00.000 or more 

it returns, total 

adjusted gross income 
jnder $1,000 
100 under $2,000 
100 under $3,000 
KX) under $4,000 
100 under $5,000 

XX) under $6,000 
X» under $7,000 

XX) under $8,000 

XX) under $9,000 , 

XX) under $10,000 

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

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

0,000 under 5200,000 
0,000 under $500,000 
0,000 under $1,000,000 
XX),0OO or more 

nontaxable returns . . . . 

turns, summary 
ler S5.000 
XX) under $10,000 
,000 under $15,000 
,000 or more 



motes al end ol table 



Size of ad)ust«d groM Income 



Returns with tax overpayment by type of taxpayment— Continued 



Income tax withheld and estimated tax paymanta— Continued 



Earned Income credit, 
refundable portion 

Number of 
returns 



2,472 
11,844 
9,084 



3.547 
1,425 



29.258 
13.026 



6.115 
2.575 



Numtjer of 
returns 



7.804 
12,618 
17,481 
30,580 
27,529 

46,678 
41,074 
49,923 
44,388 

32,117 

40,230 
38,499 
44,061 
42,415 
33,105 

186.622 
109.170 

73.508 
143.405 

58.124 



10.909 

1.986 

225 



6.170 

7.117 
11.9 

26.802 
31.288 
43.067 
39.909 
30.377 

38.758 
36.395 
42.503 
41.034 
32.729 

184.648 
106.532 

73.037 
142.689 

57.635 

10.829 

1.951 

219 



104.110 
214.180 
198.310 
584.030 



885,553 

23,806 
3,365 
4,016 
7,058 
24,054 
11,239 

23,033 
18,191 
21,698 
19,122 
16,428 

17,308 
15,680 
23,732 
19,355 
17,128 

66,062 
64,786 
60,394 
155,872 
146,791 

64,731 
29,553 
8.187 
3.464 

760.959 

2,432 

2,216 

4,849 
3,456 

8,576 
14,603 
17,290 



15,179 
13,183 
22,645 
16,912 
16,297 

79,672 
63,316 
57,525 
148,657 
141,023 

62,968 
27,689 
7,835 
3,464 



73,539 
98.472 
93.203 
620.340 



Credit on 1976 tax 



Number ol 
returns 



801,938 

3.790 
1.381 
1.368 
7.220 
9,587 
13.791 

16.354 
33.682 
30.101 
30.461 
29.949 

22.289 
28.367 
28,288 
27,764 
24,251 

132,117 
80,302 
56,035 

135,131 
68.232 

17.248 

3.687 

400 



9.211 
26.363 
25.540 
28.750 
26.526 

20.969 
27.429 
26.753 
27.437 
24.135 

129.186 
79.517 
55.910 

134.726 
67.764 

17.203 
3.660 



37.127 
140.567 
130.959 
493.285 



10,132 

792 

690 

1.949 

3,906 

4,769 

5,962 
11,061 
9,754 
8,643 
10,970 

13.398 
12.087 
12.143 
13.367 
13.111 

69.424 
57.114 
46.892 
154.678 
193.938 

112.498 
57.284 
16.181 
12.741 

807,442 



1.750 
7.093 
7,806 
8.216 
10.579 

11.199 
11.508 
10.419 
12.495 
13.038 

66,818 
54.905 
46.643 
153.453 
190.039 

111,623 
56,600 
16.054 
12.696 

46,045 



22,239 
46.390 
64.107 
720.750 



Estimated tax 

payments and no 

Income tax withheld 



Number of 
returns 



45.892 
21.855 
55.042 
86.652 
155.678 
219.709 

235.980 
191.175 
168.691 
157.752 
104.473 

87.165 
77.693 
54.406 

47.373 
47.467 

177.450 
90.818 
67.061 

117.371 
55.844 



11.541 
2.706 



81.243 
163.110 

176.286 
163.750 
150.870 
145.080 
92.459 

82,027 
73,478 
50,307 
45,666 
45,467 

169,402 
86,207 
65.373 

113.361 
54.743 

11.327 
2.644 



584.628 
858.271 
314.104 
523.350 



Estimated 
tax payments 



66.201 



1.891 
24.989 
41.065 
58.461 
69.422 

130.728 
120.464 
146.136 
177.034 
144.035 

133.593 
128,512 
108.432 
97.199 
108.182 

561.946 

393.609 

397.960 

1.068.269 

1.135.643 

567.278 
325.426 

116617 
124.704 



27.689 
61.284 

96.496 
101,967 
132.410 
164.026 
129.786 

121.980 
123.127 
101.272 
95.066 
105.069 

539.405 

386.702 

390.898 

1.056.244 

1.126.973 

563.804 
324.049 



292.028 

720.399 

575.919 

4.691.473 



100 Individual Returns/1975 • Tax Computation and Tax Rates 

Table 3.10— Returns wrth Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are m thousands ot dollars} 



Slz« of tdlutted groM Income 



Retumi with tax overpaymflnl by type ot Uipayment — ConUnued 



Estimated tax paymenta and no Income tax wittiheld — Continued 



Payment with request 

for extension of 

niing time 



Numtwf of 
rttumt 



ToUl 

OttMf 

payments' 



Earned income credit 
refundable portion 



Number of 
returns 



Credtt on 1976 tai 



Number of 
returns 



All returns, lotal 



No adjusted gross income 
Si 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 S13.000 
$13,000 under 514,000 
$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 retuma, total . 



No adjusted gross income 
$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3.CD0 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$«,000 under $9,000 
$9,000 under $10,000 



S'0,000 urKJer $11,000 
S11.000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
S14.000 under $15,000 

$15,000 under 520,000 
S20.000 under $25,000 
525.000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 

5100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
51,000,000 or rrrore 



137) 



(3a) 



t39) 



Total nontaiable returns 

All returns, summary 
Under $5,000 
$5,000 under $10,000 
$10,000 under 515,000 
$15,000 or more 



Fooinoies at end ol table 



33,280 

600 

2.563 
3,244 
4.473 

2.171 



6.165 
4.307 

1.359 
403 

7B 



1.282 
1.704 
6.154 
4.250 

1.359 

477 



687 
2.642 
1,520 



2.607 
3.521 
22.413 
41,920 

28.117 
22.287 
12,004 

20.917 

162,963 



2,599 
3,521 
22.391 



34,246 

20,917 



3 993 


2.323 


7 533 


4.167 


?Me 


1.703 


9,206 


158.448 



763 

1,137 



366 

5.774 



1.144 
4.472 
7.221 
8.873 
14.689 

12.916 



51 
82 
731 
912 
1.018 



30.085 
18.346 
43.624 
65.403 
117,752 
136,945 

158,096 
111,320 
100.687 
93.889 
60.858 

53.968 
44.230 
29.029 
22.822 
33.004 

149.904 
72.849 
56,402 

100.147 
46.149 

9.153 

1.958 

282 

95 



(40) 



13.348 


1.4a<.9M 


36,307 


25.936 


5,934 


11.404 


13,253 


29.846 


17,102 


52.424 


22.714 


75.097 


26.574 


120.388 


32.313 


127.229 


20.001 


118.949 


21.718 


106,722 


21.966 


95.817 


20,640 


70,589 


16,965 


57,075 


15,178 


53,595 


11,751 


40,016 


9,968 


33,912 


10,376 


29,736 


61,326 


136,339 


29,388 


70.484 


27,814 


56.067 


74,690 


94.972 


63,242 


49.077 


27,576 


10394 


17,919 


2.409 


5,100 


375 


3.531 


132 


(35.944 


1,193,381 



63.954 


9,974 


34.005 


90.573 


11.481 


93.466 


116.833 


20,423 


87,776 


92,152 


16,063 


102,03C 


90,573 


11,481 


93.466 


86.101 


15,004 


96.16e 


85.157 


18.399 


89.372 


2.728 


15,797 


62.519 


49.362 


10551 


54,080 


41.222 


12.832 


50,63{ 


25.065 


7,410 


38,23S 


21.387 


8,949 


33,31C 


31.048 


8,987 


29,068 


142.355 


51.634 


129,648 


69.539 


26.059 


68,472 


53.943 


25.267 


54,677 


96.215 


65.925 


93,e8f 


45.343 


57.414 


48,323 


8.983 


25.332 


10.277 


1.912 


17.265 


2.362 


276 


4.148 


365 


93 


3.531 


130 


3«,6«7 


177,401 


275,603 


412,155 


121.884 


315.095 


524,850 


116.638 


519,306 


183,053 


64.237 


214,334 


435,939 


310587 


420,249 



43 
16 



79& 



Individual Returns/1975 • Tax Computation and Tax Rates 
Table 3.10— Returns with Tax Overpayment: Type of Taxpayment by Size of Adjusted Gross Income— Continued 

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



101 



Stz« of adiuttod gross Incoms 



Rstums with lax ovtrpsymont by typo of tmpsymsiTt— ConMnuod 



NoHftST Incoms tSK wfttifisid nof sstlmilsd t«l psynwit 



NumlMr of 
returns 



Paymsnt wltfi request 

for extension ot 

filing time 



NumtMr of 
returns 



Total 

other 

paymenta* 



Earned Income credit, 
refundable portion 



Number of 
retuma 



NumtMr of 
returns 



CredH on n7> tu 



Number ot 
returns 



etufns, total 

adjusted gross income 
under 51.000 

000 under S2.000 

000 under $3,000 

OOO under S4.000 

OOO under $5,000 

under S6.000 

under $7,000 

no under $8,000 

no under $9,000 

under $10,000 

V,000 under $11,000 ... 

,000 under $12,000 

!,000 under $13,000 . 

J,000 under $14,000 

.000 under $15,000 ... 

..000 under $20,000 ... 
.000 under $25,000 . . 
.000 under 530.000 
.000 under $50,000 
.000 under $100,000 .. 

9,000 under $200,000 . 
9,000 under $500,000 . 
9,000 under $1,000,000 
100,000 or more 

))• ratuma, total 

adjusted gross income . 

under $1,000 

100 under $2,000 

XK under $3,000 

under $4,000 

XIO under $5,000 

■•000 under $6,000 

MO under $7,000 

300 under S8.000 

300 under $9,000 

300 under $10,000 

1,000 under $11,000 .... 
I .000 under $12,000 ,, 
(!.000 under $13,000 , 
■1,000 under $14,000 .. . 

1.000 under $15,000 .... 

i.OOO under $20,000 . . . . 
1,000 under $25,000 . . . . 
iOOO under $30,000 . . . , 
1,000 under $50,000 . 
1.000 under $100,000 ,, 

W.OOO under $200,000 . 
W.OOO under $500,000 , 
10.000 under $1,000,000 
000,000 or more 

T nonlajraUe returns ... 

A lums, summaiy 

ler S5.000 

000 under $10,000 

1,000 under $15,000 .... 
1,000 or more 



(«) 



(<71 



|4«) 



H«l 



(M) 



613,950 

91.468 
83.721 
88.455 
88.050 
110.538 
67.801 

45.963 



3.784 

1.502 

1.077 

646 

580 

96 



530.033 
72.039 
4.284 

7,594 



32,285 

4.277 



2.920 

1,226 

1.055 

567 

475 

85 



14,205 
8,625 
3,152 
6.303 



51,107 
8,161 



6.410 

3,324 
1.893 
4.151 
7,016 

2.594 

2.501 

752 

692 

37,049 

328 



2,614 


2,544 


6.082 


1,479 


1.221 


3.317 


182 


179 


906 


5/1' 


565 


4.148 


434 


433 


6,969 


76 


76 


2,532 


29 


29 


2,500 


4 


4 


752 



10,772 
6,216 
4.676 

29.441 



23,017 

8.530 
1.801 
2.140 
3.165 
2.115 
1.385 

630 
284 



[J 



19.137 

1.104 

650 

2.128 



443,218 

17.684 
65.999 
76.408 
76139 
96.171 
57.999 

38.614 
14,204 



<0,«27 

1,124 
2,814 
6,818 
11.683 
16.752 
11.684 

9.046 
1.007 



(05,860 

90,902 
83,352 
87.782 
87,094 
109.235 



45.631 
11.580 
8.756 



3,644 

1,497 

1,075 

546 

515 



390,400 
52.616 



50.874 
10.052 



525.355 
69.070 
4.028 
7.407 



93,237 

16.675 
4.460 
8.439 
14.615 
18.941 
12.938 

9.480 
864 
837 



1.447 
303 
63 
489 

1.050 

745 
456 
47 



76.068 
11.357 
1.175 
4.636 



[] 



17,176 
927 

6100 

1,760 



8,787 
5,039 
1,303 
2,047 



841 
143 



567 
453 



726 
566 



323 
257 



1.326 
987 
503 

2.918 



Estimate Is nol shown separately because of the small number ot sample returns on which it was based. However, the data are included in the appropnate totals. 

3 sum ot Income tax after credits, self-employment tax. tax from recomputing pnor-year investment credit, additionai tax for tax preferences social socunty taxes on tip income tax from recomputing pnor-year work incentive (WIN) credit 
t; on premature distributions from an Individual retirement account, tax on excess contributions to an IRA account, and total other taxes, minus the earned income aedit to the extent it does not exceed the taxes specified. 

mprised ot excess social security taxes withheld, norihighway Federal gasoline lax. tax withheld by regulated investment companies, and the ■throwtiack tax credit' (based on tax payments made by estates and trusts of which ttie 
I ayer IS a beneficiary). 
. TE: Detail may not add to total because of rounding. 



102 



Individual Returns/1975 • Tax Computation and Tax Rates 



I, 






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Individual Returns/1975 • Tax Computation and Tax Rates 



103 



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104 



Individual Returns/1975 • Tax Computation and Tax Rates 



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Individual Returns/1975 • Tax Computation and Tax Rates 



105 



Table 3.12— Income Subject to Tax and Tax, Classified by Both the Marginal Rate and Each Rate at Which Tax was Computed 

[All figures are estimates based on samples— money amounts are in thousands of dollare] 



Tax nte dauM 



Claumad by tfw tilgrw«t mtrglnal nrte at wlitcti lax wm comptitvd 



NumtMr of 
returns 



Adiuited 

grou 

Income 

leu 

daflcit 



Income ublect to tax 



At all 
ratea 



marginal 
rate 



Income tax 
before credits 



Generated 
at all 
rates 



Income tax after credits 



As s percent of— 



Adjusted 
gross 
Income 



Income 
sublect 
to tax 



Classtffed by eacTi rate at 
wfilch tax waa computed 



Number of 
returns 



Income 

taxed at 

rate 



Income tax 

generated 

St rate 



cent . 

cent 

cent 

cent 

cent 

cent 
cent 
cent . 
cent 
cent . 

Mnl . 
:»nl . 
Mnt . 
:»nt 
:ent 



»nt 

:ent regular rate 

:ent capital gains rate . 
:ent maximum tax rate 
:ent 

jrenl 

cent 

cam 

cam 

^nt 

cant 

cent 

Mnt 

Mnt 



cent . 
cent . 
cent . 
»nt . 
mt . 
»nt . 



iotas at end of table. 



65,«S2,602 

4,354,731 
3,453,529 
3,986,453 
3,360,184 
1,021,843 

14,606,651 
3.150.609 
9.995.232 
356,867 
2.442.379 

8,148,425 

1,108,240 

3,587,950 

545,807 

356.080 

1.857.228 
193.748 

18.031 
1,090,737 

77,579 

526,998 
89.803 
6.628 
329.947 
273.658 

157,777 
230,034 

9,140 
42,503 

1,796 

3.268 

152.062 

100.980 

502 

50.252 

559 
42,421 

365 
41,984 

470 

23.888 
15.201 
218 
9.277 
6.580 
23.988 



>22,60g,027 

17.864.844 
17,514.768 
23,792,850 
23,581,577 
6,842,959 

137,624,627 
23.882,577 

152.881,158 
4.716.944 
23,614.372 

146,856,371 
16,280,833 
66,567,052 
9,088,773 
6,887,866 

53.187.232 

4.133.726 

494.041 

35,297,206 
2,037,477 

20,237,359 
2,679,453 
248,662 
14.373,218 
12,506.917 

6,466,623 

13,459,911 

644,685 

4,739,944 

92,201 

178,724 

11,069.723 

8160,817 

30.476 

5,035,462 

48,450 
4,240,356 

35,176 
4,872,299 

50,670 

3,320,000 
2,380,072 
35.106 
1.672.411 
1,310.903 
9.572.156 



1.637.273 
3.935.677 
7.622.686 
9,436,690 
3,059,612 

72,619,976 
15,566,695 
96,169,075 
3,174,504 
16.932.059 

101.910.567 
12.259.283 
62,408,126 
7,040,685 
5,380,180 

39,522,067 

3,273,349 

377.655 

26.706.860 
1.646.766 

15,408,700 

2,128,916 

179,867 

10,978,647 
9.606,298 

6.515.540 

10,451.977 

503.385 

3,785,825 

70,299 

139,987 

8,707,061 

6.516,844 

25.849 

4.064.912 

36.008 
3,430.432 

27,003 
3,956,744 

39,936 

2,687,833 
1,950,312 
28,779 
1,359,690 
1,072,382 
7.781.493 



»1, 194,721 

1.637.573 
1.306.917 
1.638.985 
1.367.298 
1.015.926 

23,964,388 
2,964,259 

18,354,001 

319,568 

2,277,765 

12.981,019 

969.443 

6.272.742 

491.201 

312,576 

3,217,545 

173,361 

17,035 

1,783,476 

68,162 

948.716 
153.250 
7.539 
584,535 
535,194 

295,716 

819,593 

99,376 

1.599.795 

1.891 

7.322 

691.047 

419,608 

357 

231,703 

1,767 
174,630 

1,271 
266.894 

1.805 

161.937 
104.485 
1.890 
66,188 
47,962 
2,835,272 



230,305 

564,091 

1,127,279 

1,442.762 

489.808 

12.123.069 
2,796,348 

17,460,694 

601,645 

3,257,630 

20,151,258 
2,614,059 

13.200.193 
1,577.668 
1.253,395 

6,984.436 
800,938 
92,506 

6,554,231 
438,295 

4,036,443 

599,273 

49,352 

3.059,649 

2.855,433 

2,029,995 

3,489,642 

183,791 

1,563,204 

23,027 

48,109 

3.174,494 

2,541,052 

9,723 

1.686.645 

16.032 
1,462,253 

11,755 
1,766,890 

18,010 

1,259,584 
948,268 
14,207 
682102 
552,297 

4,590,850 



229,219 
196,336 
262,238 
232,441 
182,687 

4,553,234 
622,494 

4,037,881 
73,501 
546,668 

3.245.257 
261.750 

1,756,368 
142,448 
96,699 

1,029,614 

58,950 

5,962 

642,051 

25,902 

369.999 
61.300 
3.091 
245.505 
240.637 

141.944 
409,797 
49,686 
799,887 
965 

3.808 

366.255 

230.784 

200 

134.388 

1.042 

104,776 

775 

165,474 

1,137 

103,639 
66.960 
1,266 
45,008 
33,094 
1,984,691 



40,045 
260,814 
704,908 
1,124,509 
343,599 

10,667,382 
2,673,533 

16,093,156 

575,61 
3,155,535 

19,124,910 
2.550,909 

12,606,323 
1.544,783 
1.216,534 

8,640,596 
785,823 
90,723 

6,304,078 
423,798 

3,874,210 

589,361 

47,246 

2,925,820 

2,748,638 

1,937,391 

3.354.340 

179.745 

1,504.474 

22.214 

47.595 

3,065,527 

2,463,663 

8,709 

1,644,442 

14,666 
1.425,027 

11.573 
1.725.252 

16.580 

1,225,012 
928,001 
13,344 
664,409 
538,926 

4.477.756 



11-2 
105 
12,2 
13.4 



14.6 
17 



16-2 
190 
18,4 
179 
208 

IS^ 
22.0 
19,0 
204 
22.0 

22.9 
24.9 
27.9 

31,7 
24,1 

26,6 
27 7 
30,2 
28.6 
32.7 

30.3 
33,6 
329 
35-4 
32,7 

369 
39-0 
380 

39-7 



11-9 
11-2 

147 
172 
167 



20. 
20-2 
219 
22.6 

21,9 
240 
24-0 
23,6 
25,7 

251 
277 
26.3 
26,6 
28.6 

29.7 
32-1 
35-7 
39-7 
31-6 

34-0 
35.2 
37 8 
33-7 
405 

36-6 
415 
42-9 
43-6 
41-5 

45,6 
476 
46-4 
48-9 
50-3 
57-5 



85,852,602 

65,852,601 
57,845,823 
58,044,341 
50.919,483 
3.138,405 

49,675,661 
9.883.379 

25.185.831 

853.913 

6,732,770 

19,124,123 
2,797,907 
8,370,360 
1,497,097 
1,082,228 

4,741,166 
636.452 
67.377 

3.308.612 
364.166 

1.653.699 

254.862 

31.726 

1.351.796 

1.186,752 

814,742 
737,798 

90.688 
185.810 

10.652 

9,394 
307,407 
242,977 

4,327 
126.231 

2.497 
124.464 
2.113 
98,995 
1,863 

84.565 
45.187 
774 
32.782 
25.344 
23,988 



592.138,911 

53,116,575 
46,509,41 
47,242,855 
41,142,965 
5,249,050 

140,084,104 
18429,799 
76,342,315 
1,313,660 
10.858,567 

50,653,387 
4,348,777 

24,793,036 
2,393,781 
1,764,872 

14,430,158 

1,056,769 

115,727 

9,826,304 

641,336 

6,197,493 

813,272 

57,735 

4.631,377 

4,350,016 

2,870,351 

4,702,670 

724,043 

6,908,068 

19,518 

30,690 

2,378.840 

1.745.340 

7.947 

1.044.700 

13.152 
926.197 

11.164 

1,106,276 

12,475 

781,388 
569,961 
12,584 
431,078 
340,145 
3,136,963 



7,436,321 
6,976,412 
7,558,857 
6,994,304 
944,829 

26,615,980 
3,450,258 

16.795,309 

302,142 

2,606,056 

12,683,347 

1,174,170 

6,942,050 

894,196 

547,110 

4,617,651 
359,988 
40,504 

3,537,469 
243,708 

2.417,022 

325,309 

23,671 

1,945,178 

1,957,507 

1,377,768 

2,351,335 

362,001 

3,453,988 

9,954 

15,959 

1,260,785 

959,937 

4,450 

605,926 

7,760 
555,718 

6810 
685.891 

7.859 

500.088 
376.174 
8.431 
293.133 
234.700 
2.195.874 



106 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.12— Income Subject to Tax and Tax, Classified by Botti tlie Marginal Rate and Each Rate at Wtiicti Tax was Computed— 

Continued 

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



Ttx nM ciMtM 



Claulflvd by rtm tilghMt marginal rata at tvtilch lax waa computad 



Adluatad 
groaa 
Incoma 



Incoma aut)lact to lax 



At 

marginal 
rata 



Ganaratad 
at all 



Incoma tax attar cradlta 



Aa a parcant o(- 



Adluatad 
groaa 

Incoma 



Incoma 
aublaet 
to tax 



Claaalttw] by aadi rata at 
wtilctt lax waa computad 



Number ot 
raluma 



JoM Ratuma and Rotajma of 



Tow 

14 parcent 

15 percent 

16 percent 

17 percent 

18 percent 

19 percent 
21 
22 
23 

24 percent 

25 percent 

27 percent 

28 percent 

29 percent 
31 percent 

32 
34 

35 parcant 

36 percent 

38 percent 

39 percent 

40 percent 

41 percent 

42 percent 

45 percent 

48 percent 

50 percent regular rate 

50 percent capital gains rate 

50 percent maximum tax rata 

51 perceni 

52 percent 

53 percent 

55 percent 

56 perceni 

58 percent 

59 percent 

60 percent 

61 percent 

62 percent 

63 perceni 

64 percent 

66 percent 

67 percent 

68 perceni 

69 perceni 

70 perceni 



Footnotes at end ot table 



3«.633,S44 

1,824.658 
1,799,992 
1,997,248 
2.019,411 



9,001,367 
9.167.090 

5.943.071 
3.382.749 

1.755.369 
918.620 
505.858 



315.250 
197.405 

152.367 

192.988 

7.100 

36,537 



150.039 
81.501 



30.213 
29.996 



17,212 
10.506 

6.549 
4.578 
15.713 



704.637,121 

10.141.326 
12.083.677 
15.347.165 
17.742.519 



104.282.781 
144.925.083 

120.207.038 
83.565.309 

51.479.651 
31.484.460 
19.835.677 



13.941.844 
9.815.837 

8.292.058 

11.864.076 

538.073 

4.366.182 



10.984.257 
7.135.172 



3.502.446 
4.030.757 



1.367.003 
1.055.192 
7.129.964 



918.315 
2.696.563 
4.992.683 
7.102.924 



54.596.614 
91.084.177 



82.292.656 
60.206.966 



10,653,594 
7.476.759 

6.364.137 

9.204.017 

414.388 

3.494.964 



8.647.644 
5.711.288 



2.851.965 
3.295.320 



2.240.342 
1.576.368 

1.116.191 

871.162 

5.663.465 



918.315 
896,571 



18,591,066 
17,587,457 

10,975,806 
6.082.982 

3.117.053 

1.636.291 

929.557 



565.594 
370.179 

289.457 

712.545 

80.599 

1.462.592 



684.228 
372.006 



143.122 
218.637 



133.161 
82.719 

54.105 

38.447 

1.969.742 



129.210 

386.423 

736.890 

1.086.289 



9.112.649 
16.544.378 



16.172.514 
12.729.4 



2.967.486 
2.207.700 

1.968.636 

3.069.612 

150.911 

1.441.457 



3.152.612 
2.247.728 



1.234.806 
1.488.430 



1,056.730 
770.599 

561.890 

449.423 

3.429.406 



128.565 
134.486 
159,710 
177.597 



3.532.303 
3.869.241 



2.743.953 
1.703.235 



237.549 
166.581 

138.939 
356.272 
40.298 
731.266 



362.641 
204.604 



85.873 
135.555 



85,223 
54.595 

36.792 

26.528 

1.376.820 



17.173 
141,048 
458,851 
824.664 



7.914.751 
15.234.134 



15.258.707 
12.150,613 



2,835.267 
2.121.431 

1.896.687 

2.941.742 

147.175 

1.389.962 



3.044.322 
2.176.893 



1.202.941 
1.451.813 



1.026.927 
752.811 

549.268 

439.046 

3.342.761 



76 
105 



12.7 
14,5 



16.2 
17.6 



20-3 
21.6 

229 
24.8 
27 4 
318 



27,7 
305 



34,3 
36.0 



37,3 
394 

40,2 
416 
46.9 



21.2 

19 
5.2 



14,5 
167 



18.5 
20.2 



26. 
28.4 

297 
320 
35,5 
398 



35.2 
38 1 



422 

441 



49.2 
504 
570 



39,<U,544 

39.633.544 
37.808.686 
36.008.694 
34.011.446 



31.992.035 
22.990.648 



13.803.558 
7.860.486 



1.297.666 
982.429 

784.291 
630.183 
75.620 
169.929 



83.661 
66.706 



43.387 
29.678 

21.44 
16.349 
15.713 



4S4,«2«,7e4 

38.727.001 
36.905.265 
35.009.633 
33.036.726 



110.553.658 
72.801.669 



42417.752 
23.993.930 



4.495.306 
3.509,290 

2.814.031 

4.187.854 

612.665 

6.371.732 



2.346.660 
1.441.821 



730.139 
870.699 



609.602 
437.433 

331.500 

259.079 

2.194.643 



5.42 
5.53 
5.60 
5.6' 



10.60 
6.71 



3.1E 
2.3f 



i.et 

1.5/ 

1.3f 

2.0S 

3C' 

lie- 



Individual Returns/1975 • Tax Computation and Tax Rates 



107 



[Table 3.12— Income Subject to Tax and Tax, Classified by Both ttie Marginal Rate and Eacti Rate at Which Tax was Computed— 

Continued 







[All figures 


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










Tu ntfl duMt 




ClataHled by eadi rate at 
which tax waa computed 




Adjuatad 


Incoina aubjacl to tax 


Income tax 
before credtta 


Income tax after credlta 






Incoine tax 


NumlMr of 


groaa 

Incoine 

laaa 

deflctt 








Generated 




Aa a percent of— 


Number of 




retuma 


At all 
rataa 


iTiarglnal 


at all 
latea 


marginal 
lata 


Total 


Adjuatad 
groaa 


Income 
•ubiecl 




rate 


at rate 
















Income 


to tax 








Separate Raluma of Huabanda 


(1) 


(2) 


|3) 


(41 


(51 


(6) 


(71 


|8| 


(91 


(10) 


(111 


(121 


























and WIvaa 


























Total 


1,507,472 


12,671,467 


8,090,444 


1.312.573 


1,797.137 


360,397 


1.695,548 


13.4 


21.0 


1.507,472 


6,090.443 


1.797,193 




110,657 


324,322 


31,513 


31,513 


4,425 


4.412 


722 


0.2 


2.3 


1.507.472 


729,920 


102,169 




95,913 


330,917 


73,327 


25.370 


10,510 


3.806 


5.053 


1.5 


6.9 


1.396.815 








76,075 
72,077 


302,222 
324,771 


94,860 
125,541 


16.785 
17,426 


14,007 
19,159 


2.686 
2.962 


9.128 
14.658 


30 
4.5 


9.6 

11 7 


1.300.902 
1.222.827 


628,199 
592,601 




cenl 


100,776 


ceni 


























cenl 


352,373 


1,983,441 


1,055,417 


350,671 


175,853 


66.628 


154.315 


7,6 


14 6 


1.150.750 


1,947,425 


370,01 1 




265,249 

215,824 
143,569 


2,079.743 

2,165,218 

1,759,154 


1,336,800 

1,480,505 
1,284,637 


275,804 

185,561 
136,085 


243.711 

290.279 
272.119 


60.677 

46.390 
38.104 


227.242 

276.384 
262.640 


10.9 

12.8 
14,9 


17'o 

18.7 
20.4 


798.377 

533.128 
317.304 


1,342,060 

620,169 
483,555 






295,253 




— 




— 




205,042 




— 




135,395 




— 


cenl 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


— 


- 




79,540 
44.043 


1,160.796 
737,701 


874,354 
565,734 


78,954 
37,216 


199.444 
138.023 


25.265 
13.398 


192.976 
135,370 


16.6 
18.4 


221 
23,9 


173.735 
94.195 


267,344 
137,522 


85,550 




— 




— 


cenl 


49,508 




21,140 

8,767 
5,109 

4,351 


401,683 

187,171 
128,867 

121,437 


315,119 

147,241 
96,247 

92,498 


19,159 

6,969 
4,285 

5,478 


62.510 

40.884 
28.340 

29.038 


7.472 

2.927 
1.926 

2.629 


80,961 

40,029 
28,028 

28,823 


20.2 

21.4 
21.7 

23.7 


257 

27.2 
29.1 

31.2 


50.152 

29.012 
20.245 

15.136 


77,183 

47,459 
34,557 

27,048 






30,101 




— 




— 




19,933 




15,551 




12,983 




4,456 


127,936 


104.965 


6,933 


34.790 


3,467 


34,556 


270 


32.9 


10.785 


32,237 




cenl capital gains rale 


(•) 


CI 


CI 


CI 


C) 


C) 


CI 


CI 


CI 


621 


3,996 




cenl maximum tax tale 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


cenl 


- 


- 


- 


- 


— 


— 


— 


— 


~ 


~ 


~ 


~ 




2,023 


85,466 


59.417 


6,819 


21.862 


3,614 


21.205 


24.8 


35,7 


6.289 


32,160 


_ 




17,045 




CI 

655 

595 


C) 
35,227 

34,026 


CI 
27.574 

28.5% 


C) 
2,152 

1,785 


(■) 
11.654 

12.685 


C) 

1,248 

1.071 


CI 
11.417 

11,739 


CI 

32.4 

34.5 


CI 

414 

41 1 


4.220 
3.398 

2.741 


22.292 
18.579 

14.661 






— 




10,776 




_ 




8,797 




— 


■cenl 


617 


43,708 


34,066 


2,918 


15.896 


1.809 


15,597 


35.7 


45,8 


2.148 


18.164 


11,262 


■cenl 


— 


- 


- 


— 


— 


— 


— 


— 


— 


- 


— 


~ 


■cenl 


410 


31,464 


26,239 


1,453 


12.826 


930 


11,542 


36.7 


44.0 


1.530 


12.616 


8,074 




275 


25,868 


20,515 


1,153 


10483 


761 


10,354 


40,0 


505 


1.121 


9.613 
































211 


21,285 


18,134 


1,187 


9.656 


607 


6,53C 


307 


36.C 


846 


7.469 


5,079 






17,140 


13,391 


603 


7.311 


416 


6,897 


40,2 


51,5 


635 


5.442 


3,755 


rcenl 


494 


203,883 


152,323 


93,672 


99.275 


65.571 


97,161 


47.7 


63.8 


494 


102.149 


71,504 


litotes at end of table 




• 























108 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.12— Income Subject to Tax and Tax, Classified by Both ttie Marginal Rate and Eacti Rate at Which Tax was Computed— 

Continued 

[All figures are estimates based on samples— money amounts are m thousands of dollars] 



Tu rate ciau«a 



Clautfl«d by ttw rtlgh«t marginal rata at wttlcti tax waa computad 



Numbaf of 
ratuma 



*<l|iiala<l 

groaa 

Incoma 

laaa 

dallctt 



Incoma aubjact to lax 



Al all 
rataa 



marginal 
rata 



Gaflaratad 
al all 



marginal 
rata 



Incoma tai aftar cradtta 



Aa a parcant of— 



Claaalflad by aacti rata at 
titach lai araa computad 



Nianbat of 
ratuma 



laxad at 
rata 



(2) 



Ratuma of ftaada of ttouaattolda 
Total 

14 percent 

15 percenl 

16 percent 

17 percent 

18 percent 

19 percent 

21 percent 

22 percent 

23 percent 

24 percenl 

25 percenl 
27 percenl 

26 percenl 
29 percenl 

31 percenl 

32 percenl 

34 percenl 

35 percenl 

36 percenl 

38 percenl 

39 percenl 

40 percenl 

41 percenl 

42 percenl 
45 percenl 

48 percenl . . . . 

50 percenl regular rale 

50 percenl capital gams rate 

50 percenl maximum lax rate 

51 percenl 

52 percenl 

53 percenl 

55 percenl 

56 percent 

58 percent 

59 percenl 

60 percenl 

61 percent 

62 percenl 

63 percenl 

64 percenl 

66 percenl 

67 percent 
66 percent 

69 percenl 

70 percent 



«,0«6,4«9 
444,422 
513.642 

1,021.843 

719.756 

542.893 
356.867 

200,756 
103,720 
61,632 

41,242 

22,319 



10,864 
6,756 



6,628 
5,930 
3,803 



2,270 

502 

1,860 

559 

365 
148 
470 



39,316,491 

1,949.163 

2,792,861 

6.642.959 

6.406.248 

5.876.332 
4.716.944 

3,137,111 
1.656.063 
1.242.589 



494.041 
314,315 
216,012 



248.662 
244,203 
169,028 



(•) 

97,597 
92,201 



144,873 
30,476 
142,144 



35,176 
15,759 
50,670 

55.505 
80.954 
35.106 
29.189 
30.510 
210.088 



22.432,a90 

217.563 

795.363 

3.059.612 

3.575.836 

3.748.098 
3.174.504 



2.182.249 

1.336.428 

916.523 



377.655 
247.555 
167.977 



179.867 
176.011 
126.431 



71.563 
70.299 



106.967 
25.849 
109.064 



27.003 
11.672 
39,936 

44,621 
63,672 
28.779 
23.275 
23.377 
171.138 



3.5«3,205 

217,563 

271,721 

1,015,926 

696.812 



174.689 
91.788 
53.675 

36.489 

21.538 

17.035 
8.547 
5.833 



7.539 
11.971 
6.735 



33.853 



7.322 

5.657 

357 

7.439 

1,767 

1.271 

298 

1.805 

2.680 
4.317 
1.890 
1.253 
1,458 
60,07' 



4,473.207 
30,625 
115,388 



672,606 
601,645 



433.093 
277.817 
198.663 

157.298 

99.733 

92.506 
62.825 
44.235 



49.352 
51.278 
39.082 



CI 
29,130 
23,027 



38.594 
9,723 
43,321 



11.755 
5.105 
18,010 

20,913 
30.672 
14.207 
12.085 
12,6 
102,879 



777,792 

30,459 

43,475 

182.867 

132.394 

107.963 
73.501 



43.672 
24.783 
15.029 



5.962 
3.077 
2.216 



3.091 
5.028 
3.031 



16.926 
965 



3. 

200 
4.315 



185 
1.137 

1.716 
2.849 
1.266 
852 
1,006 
42.049 



4,019,595 

3.294 

30,340 

343,599 

546,862 

631.781 
575.611 

413.907 
267.305 
193.069 

152,209 

96,043 

90,723 
61,064 
43,141 



47.246 
50.525 
37.197 



(•) 
26.269 
22.214 



36,594 
8,709 
42,588 



11.573 
4.785 
16.560 

19.615 
29.744 
13,344 

11,878 
11,724 
100,844 



10.3 

0.2 



10,8 
12.2 



13,2 
144 
15.5 

16.4 

17.9 



19 4 
200 



19.0 
20.7 
22.0 



26.9 
24 1 



25,3 
28.6 
30.0 



32.9 
304 
32.7 



36.0 
407 
364 
480 



17.9 


4,09<,4«9 


22,432,a«4 


1 5 


4.096.469 


3.869.610 


3.9 


3.852,047 


3.410.126 


112 


3,138,405 


5.249.060 


153 


2,116.562 


3.490.424 


169 
181 


1.396.806 
853.913 


2.198.566 
1.313.660 


190 
200 
21 1 


497.046 
296.290 
192.570 


767.269 
476.928 
315.551 



24 

24 7 

25 7 



26.3 
284 
290 

305 



36.7 
31 



342 
337 
39 



429 
41.0 
415 

440 
467 
464 
510 
50.2 
589 



67.377 
49.346 
36.482 



31.726 
25.098 
19.14 



1.759 
3.684 
10.652 



6.523 
4.327 
4.267 



2.113 
1.796 
1.863 

1.573 
1.280 
774 
825 
495 
454 



115.727 
85.511 
69.285 



57.735 
88.609 
68.070 



15.245 
139.232 
19.518 



30.728 
7,947 
35,218 



11.164 
6.738 
12.475 

15.088 
17.254 
12.584 
10.240 
8,427 
69.626 



Fcwtnotes at end of table 



^. 



Individual Returns/1975 • Tax Computation and Tax Rates 109 

Table 3.12— Income Subject to Tax and Tax, Classified by Both the Marginal Rate and Each Rate at Which Tax was Computed— 

Continued 

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



Tix rate c l i iiii 



CiMstfM by ttM higlwtt marginal rata it wtifdi tax waa cotnputad 



Numbtr of 
ratuma 



Adjuatad 

groaa 

Incoma 

Kaa 

(MflcJt 



Incoma aubjact to tax 



Incoma lax 
ttafora cradlta 



(aaoaratad 
at all 



Inconia tax attar cradlta 



Aa a parcattt ot— 



Adluatad 
groaa 

Incoma 



Incoma 
iiAlact 
to lax 



CtaaaHlad by aact) rata at 
wttlcft tax waa computad 



Numbar ol 



Incoma 
taxad at 



Incoma tax 

ganaratad 

It rata 



(2) 



Ratuma ot SIngIa 

Total 

ircont 

ircatit 

ircwit 

•cant 

ccefit 

rcent 

ream 

fcent 

fceni 

fCent 

fcent 

rcent 

fcefit 

rcant 

rcant 

rcant 

rcent 

rcant 

rcant 

rcant 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent regular rate 

rceni capital gains rate ... 

rcent maximum tax rate . . 

rcenI 

rcent 

rcent 

rcant 

fcant 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 

rcent 



tnotes at end ot table. 



20.615,117 

1,974,794 
1,557.624 
1.397,488 
1,268,696 



4,533.135 
3.150.609 



1,788,774 
1.004.520 



545.807 
314,838 



117.010 
70,823 



32,590 
1,931 
2,982 



11.613 
11.223 



5,795 
3,636 

2,364 
1,726 
7,327 



5,450,033 
5,100,174 
5,350,603 
5,514,287 



24.952.157 
23,882.577 



21,347,003 
14,424,769 



9.068,773 
5.959.165 



2,760.710 
1,821,465 



2,679,453 
2.393,184 



1.467.899 
100.865 
276,165 



703,685 
762.075 



482.985 
361.833 

254.933 

206,061 

2,028,220 



469.883 
1.165.768 
1.749.760 
2.206.226 



13.392.109 
15.566,695 



15,955.155 
10.922,855 



7,040,885 
4,683,819 



2.207.601 
1.478.790 



1.142,995 
84.120 
219.298 



549,672 
615,686 



202.089 

164.452 

1.594.567 



469.883 
386.976 
352.292 
305.162 



4.325.639 
2.964,259 



1,644.963 
877.655 



491.201 
276.087 



153.250 
153.995 



100,115 
17,420 
103,351 



29.722 
45,040 



24,642 
16,295 

9.643 

7,454 

711,788 



66,045 
167.158 
258.992 
337.314 



2.227.148 
2.796.348 



3.255,372 
2.336,242 



564.169 
394.060 



599.273 

580.311 

385,240 
31,065 
92,617 



214,762 
257,459 



62,865 
959.290 



65,784 
58.046 
56.367 
51,881 



821.909 
622.494 



411,241 
236.967 



142.448 
65.587 



36,512 
23,685 



61,300 
69,298 



50.058 
8710 
51.674 



17.833 
27,925 



15.771 
10.755 

6.557 

5.143 

498.252 



18.856 
114.712 
206.590 
295.166 



2.049.454 
2.673.533 



3.175.911 
2,283,604 



1,544,793 
1,064,325 



552,632 
380,657 



589,361 
561.982 



378.039 
30,956 
86.242 



210.348 
253.059 



166.927 
135,092 

96,732 
81,259 
936,990 



8.2 
11.2 



14.9 
15,8 



17.0 
17.9 



20.0 
20.9 



22.0 
23.5 



25.8 
30.6 
32.0 



29.9 
32.4 



34.6 
37.3 



39.1 
46-2 



15.3 
17.2 



19.9 
20.9 



21.9 
22.7 



25.0 
25.7 



277 
29.5 



36.6 
40.2 



38.3 
41,1 



443 

46.6 

479 
49.4 
58.6 



20,815,117 

20.615.116 
16,640,322 
17,082.698 
15.685^10 



14.416,514 
9.683,379 



4.290.391 
2.501.617 



1.497.097 
951^90 



254,862 
164,937 



96,830 
12,488 
12,197 



37.862 
28,345 



18.075 
13.108 

9.870 
7.865 
7.327 



9.790.044 
8.928.325 
8.194.897 
7.513.439 



24.092.597 
16.429.799 



6648.197 
3.671,849 



2.393,761 
1,548.991 



752.793 
572,052 



613,272 
738,100 



482,579 
91,915 
397,104 



161,397 
210,475 



81,870 
67,197 
770,542 



112) 



22,ne,15S 

1.370,606 
1.339.249 
1.311.184 
1.277.285 



4,577,593 
3,450,258 



694,196 
480.167 



271.005 
217.380 



325.309 
332,145 



241,290 
45,955 
198.549 



92.212 
69,736 

55,672 
46,366 
539,379 



110 



Individual Returns/1975 • Tax Computation and Tax Rates 



Table 3.12— Income Subject to Tax and Tax, Classified by Both ttie Marginal Rate and Eacti Rate at Wtiicti Tax was Computed- 

Continued 







[All figures 


are estimates based on samples — money amounts are in thousands ol dollars] 












Claeeifled bi the titgtieet marglnat rate al which tai ww computed 


Claaallled by each rata at 
which tai waa computed 




Number ol 
retuma 


Adiuatad 

laaa 
dahdt 


Income aubtect to tax 


Incona tai 


Ineoma to after cradtta 


Number of 
rotuma 


Income 

taxad at 

rate 


Incom* 
at ra 




«l alt 

ratta 


At 
rata 


Oerieratad 
at all 
rataa 


m4™. 


Total 






AdHiatad 


Income 
iublact 
to tax 




HI 


12) 


(3) 


(41 


(S) 


(6) 


(7) 


l» 


(»l 


(10) 


(1t) 


(12 


R«tumt with Capttai Galna 
Tow 


4,455.721 

181,034 
186,041 
173,189 
169,152 
6,819 

711.780 
123.269 
573,424 
15,134 
85,325 

590,634 
74,246 

366,016 
36,208 
40,248 

250.375 
22,609 
4,241 

179,598 
15,974 

124,470 
22,199 
I'l 
62.588 
75.459 

49,699 
71,422 
9,140 
12,881 

CI 

1,344 
53,998 
34.788 
CI 
19,063 

178 

16,075 

CI 

16,414 

219 

10.267 
6,937 
106 
4,247 
2,971 

12.604 


105,767,482 

946.049 

1,149.852 

1.214,887 

1,516,781 

62,017 

7.683,996 

1,047,097 

9,281,568 

204.662 

912.875 

11.376,743 

1.143,008 

9,164,101 

658,088 

816,510 

7,475,890 
504,584 
116,361 

5,963.273 
435,274 

4.875,362 
683,900 
CI 
3,636,432 
3,501,437 

2,662.667 
4,259,912 
644.685 
1.490.120 
CI 

76,752 
4,006,147 
2,939,439 
CI 
1,959,753 

15,416 
1.652.225 
C) 

1.993,602 
23,694 

1,500,020 

1,116,799 

17,174 

790.603 

603.624 

5.553,083 


73,t«S,163 

81,190 
239,704 
363.375 
593.886 

26.766 

3.641,957 
617,253 

5,625,964 
134,789 
587,416 

7,635,305 
835,263 

6.445.166 
469.155 
609.694 

5,429,539 
379,976 
88,664 

4,434,747 
336,003 

3.669.346 
526.496 
C) 

2.740.562 
2.666,387 

2,053,231 
3,272,080 
503,385 
1,184.370 
CI 

59.005 
3.133.782 
2.303.364 
CI 
1,567,629 

12,359 
1,318,621 
CI 

1,590,118 
18.791 

1,186.497 
902.889 
13,876 
634,971 
490,451 

4,492,629 


•,«4<.322 

81,190 
79,151 
71,872 
88,617 
9.128 

1^95.957 
124.177 

1.082.500 
13,717 
75,466 

1,010,841 
73,895 
657,302 
34.659 
40.040 

451.105 
18,232 
3,844 

294,611 
12,623 

219,298 
38,118 
CI 

141,198 
152.921 

93,343 
253.072 

99.376 
497,048 

CI 

3,389 

256.871 

152.742 

CI 

97,117 

513 
72,800 
CI 

111.943 
807 

73.406 
50,668 
710 
30,540 
22,530 
1,756,534 


21,348,615 

11,405 
34.377 
53.708 
90.859 
4.292 

641.490 
111.125 
1.021.820 
25.552 
112.807 

1.509.554 
178,421 

1,364,010 
105,272 
142,603 

1.235.133 
92.783 
21,702 

1,088,352 
89,794 

960,318 
148,212 

CI 

762,864 
792.966 

639.769 
1.091.832 
183.791 
491.866 
CI 

20.508 

1.148,341 

903,780 

CI 

654.342 

5,173 
566,066 
CI 
715,606 

8.436 

560.917 
444,199 
6,891 
322,496 
255,853 
2,714,379 


3,763,579 

11,367 
11.873 
11,499 
15,065 
1,643 

246,232 
26,077 

236,150 
3.155 
18.112 

252.711 
19.952 

184.045 
10.051 
12.412 

144.353 
6.199 
1.345 

106,060 
4,797 

85,526 
15,247 
CI 
59,303 
68.814 

44,805 
126,536 

49,686 
248,521 

CI 

1.762 

136.142 

84.008 

CI 

56,326 

303 
43.680 
CI 
69.405 

508 

46.960 
33.441 
475 
20,767 
15,546 
1,229,574 


20,0M,>44 

2,707 
16,298 
33,837 
64,691 

3.373 

522,913 
103,086 
863,177 
24,247 
104.461 

1.364.043 
171.710 

1.257.140 
101.996 
137.056 

1.159.641 
91.443 
21.435 

1,019.434 
84.740 

908,643 
145,768 
CI 

731.270 
756.098 

603.161 
1,029.961 
179.745 
473,170 
CI 

20,212 

1,103,274 

873,901 

CI 

636.989 

5.077 
551.036 
CI 
696,186 

7.493 

544.888 
434.575 
6.460 
316.449 
249.660 
2.644.605 


19.0 

03 
1,4 
2.8 
4,3 
5.4 

68 
9.8 
93 
118 

11 4 

12 
15.0 
137 
155 
167 

155 
181 
18,4 
17 
195 

18.6 
213 
C) 

201 
216 

22.7 
24.2 
27.9 
318 
CI 

26.3 
27.5 
297 
CI 

325 

32,9 
334 

CI 

34-9 
316 

36.3 
389 
37.6 
40.0 
41.3 
476 


27.4 

3,3 
68 
93 
10,9 
12 6 

136 
167 
15 3 
180 
178 

179 
206 
195 
217 
22.5 

214 
24 1 
24,2 
230 
251 

248 
27,7 
CI 

267 
28.4 

29.4 
31-5 
357 
40.0 
CI 

34.3 
35.2 
37 9 
CI 

40,6 

41 1 
41.8 
CI 

43.8 
39.9 

45-9 
481 
465 
498 
509 
58.9 


4,455,721 

4.508.768 
4,207.812 
4.142.160 
3.875.416 
111.688 

3.966.366 
620.892 

2.701.025 
74.103 
501,722 

2,523,121 
349,359 

1,579,748 
242,385 
214.407 

1.133.445 
155.640 
16.317 
975.476 
107.298 

622.246 
89.533 
8.772 
490.725 
462.203 

321,958 
320,291 
90,688 
121,947 
4.386 

4.197 

169.973 

134,640 

1,904 

73,204 

1.125 
72.392 

1.001 
60.731 

1.012 

40.651 
28.507 
445 
20.581 
15.959 
19.519 


KMt.0t3 

3.933.713 
3.647.423 
3.608.710 
3.355.850 
209.677 

12.416.107 

1.078.966 

8.860.592 

125.546 

870,250 

7,388,044 
580.779 

4.920.514 
408.973 
361.719 

3.563.749 
258,243 
25,625 

2,909.913 
185.236 

2.036.884 

273.914 

15.778 

1,628.993 

1.622.860 

1,093,147 

1,920,769 

724,043 

4,774,557 

7.800 

13.257 

1.237.405 

930.284 

3.510 

580.660 

5.834 
520.730 

5.105 
661.720 

6.511 

476.726 
348.135 
6.745 
261.650 
209.603 
2,789.844 


24,6 

5 
5 

5 

5 

2.3 

1,9 

i.e 

1 

1 
1 

1,1 
t.c 

) 

1 

e 

7 

s 

3 
2.3 

f 

3 
4 

3 
2 

1 

1 

1.9 


14 percent 

15 percent 








21 percent 

22 percent 

23 percent 

24 percent 

25 percent 

27 percent 

28 percent 

29 percent 




34 percent 

35 percent 

36 percent 

38 percent 

39 percent 






48 percent 

50 percent regular rate 

50 percent maximum tax rate 

51 percent 






59 percent 




62 percent 








69 percent 

70 percent 



(*) Estimate is not shown separately because ol the small number of sample returns on which it was based However, the data are included in the appropnate totals 
NOTE Detail may not add lo total because ot rounding 



Individual Returns/1 975 • Tax Computation and Tax Rates 



111 



41 



las 



I* 

is 



'32 



II 



I. 

.SE? 






it 



.alS 



32 



1 



f|3 

its 



15*132 



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Individual Returns/1975 • Tax Computation and Tax Rates 

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Individual Returns/1975 • Tax Computation and Tax Rates 



113 



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114 



Individual Returns/1975 • Tax Computation and Tax Rates 



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Section 4 



Contents 

ntroduction, 115 

Returns with Age Exemptions, 115 

'Charts 

lA Sources of income as a percent of adjusted 

gross income: all returns and returns with 

age exemptions, lis 

3asic tables 

t.1 Returns of taxpayers age 65 or over: 

selected income and tax items by size of 

adjusted gross income, 116 
k2 Itemized deductions returns of taxpayers 

age 65 or over: itemized deductions by type 

and by size of adjusted gross income, 119 



ntroduction 

This section presents data for returns on 
vhich at least one additional exemption was 
;laimed for age 65 or over. Selected income 
ind tax items for these returns are shown in 
able 4.1, while information on the types of 
temized deductions claimed on these returns is 
iresented in table 4.2. 



Returns with Age 
Exemptions 

Persons age 65 or over benefitted from 
sertain special tax provisions under the Internal 
Revenue Code. These included an additional 
i750 exemption for each taxpayer age 65 or 
|iver (which resulted in raising the income level 
lor filing a return), the exclusion of all or a part 
if the gain on the sale of personal residences, 
ind more liberal treatment of "retirement 
iicome" for the purpose of computing the 
etirement income credit. Moreover, social 
ecunty income, a major source of income for 
hany older persons, was nontaxable and was 
,iot reported on income tax returns. See chart 



Taxpayers 
Age 65 or Over 



Chart 4A 

Sources of income as a percent of adjusted gross 
income: Ail returns and returns with age 
exemptions 



100 



75 



50 



25 




Percent of total adjusted 
gross income reported 
on-- 



I I All returns 

■ Returns with 
age exemptions 




Salaries Investment Income 

and income 

wages 



Pension All other 
^' from and income 

business annuity 
activities 2/ income 



1/ Includes dividends, interest, and net income tor net gain) from sales of capital 

assets, rents, and royalties. 

2/ Includes net income from a business, profession, farm, partnership, and 

^iSmall Business Corporation. 




4A for a comparison of selected income 
characteristics reported on returns of taxpayers 
age 65 or over and on all returns. 

For 1975, the filing requirement for single 
persons age 65 or over was $3,100. For joint 
returns, if either spouse was 65 or over, the 



filing requirement was $4,150; it was $4,900 if 
both were age 65 or over. The reason the filing 
requirements were higher for older persons 
was that the extra exemption deduction and the 
low-income allowance made them nontaxable 
in any case. 



115 



116 Individual Returns/1975 • Age 65 or Over 

Table 4.1 — Returns of Taxpayers Age 65 or Over: Selected Income and T? Items by 

[All figures are eslimales based on samples— money amounts are in jsands ol Oollars] 


Size of Adjusted Gross Income 




Ste* of adlutttd grou Inconw 


Numb*r of 


Adjuatad 

groaa 

Income 

laaa 


Numtiar of 
axamptlona 


SalariM and wagaa 
(groaa) 


Total net proftt laaa loi 1 




Total 


For aga 65 

Of over 


Numbar of 
rafuma 




Numbar of 
ratuma 


Amn 




(1) 


(2) 


(3) 


14) 


(5) 


(6) 


m 


(•) 




7,683,135 

97,152 
226,398 
347,655 
564,814 
751,115 
634,908 

699,254 
568,980 
440,949 
447,994 
386,453 

267.711 
259,272 
192,212 
173,431 
147,672 

509,582 
245.056 
139.541 
232.788 
110.078 

30.299 

8.095 

1.104 

420 

2.822.042 
2.543.630 
1.040.498 
1,276,965 


• 1.010,831 

-660.040 
133,442 
532,594 
1.424.867 
2.623.366 
3.766.082 

3.831.838 
3.682.897 
3.302.053 
3.797.965 
3.671.999 

2.803.935 
2.985.125 
2.403.472 
2.335.716 
2.144.224 

8.764.629 
5.460.687 
3.603.720 
8.732.697 
7.399.970 

4.060.098 

2.311.738 

740.959 

956.796 

7.620.312 
16.266.752 
12.672.475 
42,231.293 


22.750,794 

298.532 

656.040 

954.232 

1.552.187 

2.035.425 

2.266.213 

2.024.344 
1.676.780 
1.345.846 
1.369.759 
1.164.120 

817,769 
803,634 
599,597 
529,368 
465,488 

1,637,872 
817,210 
446,760 
772,677 
378,257 

105,668 
27,821 
3,759 
1,356 

7,762,629 
7.580.649 
3,215.696 
4,191.420 


>,937,208 

131,050 
296,224 
427.385 
683.666 
919.882 
1.014,646 

900,502 
746.562 
599.049 
599.402 
500.870 

350.965 
344,652 
243.571 
219.290 
193.909 

692.362 
337.463 
185.566 
328,659 
160,837 

44.725 

11.793 

1.578 

600 

3.474,853 
3.346,385 
1.352.387 
1,763,583 


3,385,945 

17.741 
78.637 
152.329 
289.244 
280.323 
338.621 

252.967 
210.272 
176.505 
204.955 
167.944 

129.677 
130.137 
102.510 
93.887 
75.620 

273.002 
132.388 

67.664 
109.448 

57.493 

18.169 

5.044 

702 

246 

1.157.295 

1.012.643 

531.631 

664.176 


23.584,328 

76.571 
80.322 
205.390 
588.406 
659.980 
1.047.697 

688.745 

880.255 

993.634 

1.127797 

1.151.165 

963.759 
1.027,271 
890.936 
936.370 
790,215 

3.138,189 
1.903.532 
994.054 
1.994,891 
1,737,053 

968,687 
412,366 
79,767 
27,076 

2,658,365 
5,041.796 
4.608.550 
11.255.616 


1,413,W2 

71,947 
62,967 
89717 
111,874 
110.510 
60.203 

99.470 
64.210 
57.520 
53.688 
61.617 

35.104 
39,519 
30,816 
25,198 
23.933 

108.088 
64.287 
47.012 
93.505 
57.896 

16.416 

5J21 

780 

304 

527.216 
336.505 
154.570 
395.509 


$ 

1 
1 


No adjusted gross income 

$1 under $1,000 
Jl ,000 under $2,000 
$2000 under $3,000 
$3 000 under $4 000 


$4 000 under $5 000 


$5 000 under $6 000 




$7 000 under $8 000 


$8000 under $9000 , 








$12000 under $13000 ,'. , 


$13,000 under $14,000 , 

$14,000 under $15,000 '. 


$20000 under $25 000 




$30,000 under $50,000 

$50000 under $100000 


$100,000 under $200,000 


$200,000 under $500,000 


$1,000,000 or more 


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




Sale* of capital aaaeta 
n«t gain laaa loaa 


Salaa of propany otfMr 

tlun capital aaaau n«t 

gain laaa loaa 


DtvMatMa F 


Size of adlMted grosa Income 


Bafora axctualon 






Numbar of 
retuma 


Amount 


Number of 
retuma 


Amount 


Numbar of 
rttuma 


Amount 


Numbwof 


Amoa 




(9) 


(10) 


111) 


(12) 


(13) 


(14) 


(15) 


«• 


Total 

No adjusted gross income 
$1 under $1,000 


1,(78,312 

25.761 
15.715 
24.161 
74.236 
111.910 
104.751 

135.657 
99.225 
93.967 

131.137 
92.594 

77.224 
71.262 
66.360 
55.512 
53.979 

179.804 
115.296 

85.542 
146.409 

82.352 

24.716 

7.130 

997 

391 

356.536 
552.800 
324.337 
642.639 


4,218,896 

85.61 1 
10.131 
7.783 
30.299 
46.116 
63.699 

87.910 
60.482 
111 211 
130.636 
138.833 

93.497 
112.041 
71.377 
61.174 
76.945 

340.266 
216.413 
230.538 
542.278 
572.558 

366.526 
307.018 
130.196 
283.354 

243.639 

549.072 

435.034 

2.991.150 


135,246 

12,168 
CI 
3.522 
5.162 

16.132 
4.327 

7.365 
4,943 
6,121 
5,992 
3,279 

1.432 
4.145 
5.729 
4.091 

I'l 

16.084 
5.608 
4.142 
5.454 
6101 

2.374 
669 
199 
104 

49.549 
27.700 
17.062 
40.935 


117,015 

-57,519 
(•) 

281 
1.172 
10.416 
3.864 

3.361 
1.412 
3.312 
3.578 
4.998 

638 

14.075 
18.815 
-1.565 

1') 

26.811 
12.109 
10.313 
13,958 
21.069 

8.322 
5,096 
4.494 
6,239 

—40.649 
16.670 
32.892 
108.300 


3,242.850 

24.581 
35.072 
61.303 
135.953 
283.622 
299.769 

250.926 
208.945 
176140 
197.639 
176.976 

122,812 
124.664 
93.616 
79.985 
76,970 

292.489 
167.226 
109.296 

190.016 
97.021 

26.173 
7.776 
1.063 

411 

640.300 

1.010.626 

498.249 

693.475 


11,173,00« 

47.547 
12.092 
27.661 
63.025 
216.324 
256.276 

294.268 
206.957 
212.875 
294.169 
280.051 

252.366 
265.805 
169.699 
192.231 
228.682 

690.747 

687.131 

696.280 

1.463.312 

1.648.720 

1.134.069 
839.331 
332.795 
420.596 

842.926 
1.286.319 
1,106,761 
8,132,980 


15,092 
24.204 
41.115 
113.847 
209.809 
246.613 

203.221 
165.430 
140.652 
168.807 
151.174 

104.462 
103.301 
71.496 
63.372 
65.741 

251.084 
144.995 

96.196 
178.607 

93.047 

27.380 

7,692 

1,055 

409 

650,880 
629,484 
408,372 
902,467 


10 

1 
I 

1 

1 
1 


$2,000 under $3,000 




$4,000 under $5,000 




$7 000 under $6 000 




$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 


$15,000 under $20,000 

$25,000 under $30,000 

$50,000 under $100,000 . , 

$100,000 under $200000 




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


$1,000,000 or more 

All returns, summary 
Under $5,000 


$5,000 under $10,000 


$10,000 under $15,000 , 






Footnotes at end of table 



















Individual Returns/1975 • Age 65 or Over 



117 



Table 4.1— Returns of Taxpayers Age 65 or over: Selected Income and Tax Items by Size of Adjusted Gross Income— Continued 

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



Sba of Bdjuttsd grou incom* 



InttfMt r«c«tved 



Numbvr of 
ntumi 



Ptnstoni and innultJM 



NumMr of 
rotumt 



grou ncoflM 



Numb«f of 
rvtums 



R«fit not 
IncooM IMS lost 



Number of 
rttumt 



55,209 
134.778 
238.055 
423.708 
636.873 
730.233 

612.415 
509.398 
393.470 
407.674 
356.692 

240.958 
231,983 
180.105 
159.716 
139.905 

486.115 
232.987 
136.126 
228.326 
108,133 

29,730 
7.874 
1,082 



2.218.856 

2.279.649 

952,667 

1,230.784 



96,784 
58.488 
146.498 
424,933 
1,009,440 
1.294,219 

1,231,680 

1,224.595 

870,570 

992,578 

994,913 

677.599 
672.881 
622.317 
525.879 
505.531 

2,103,524 
1.228,232 
809,917 
1,893,561 
1,277,056 

549,794 
236,478 
71,449 
77,876 



3,030,362 
5,314,336 
3.004,207 
8.247.888 



8.529 
38.035 
75.255 
122.121 
292.505 
375.235 

334.414 
295.058 
222,215 
225,271 
192,773 

124,234 
122,246 
88,899 
83.581 
72.997 

218.566 
100.166 
56.724 
63.667 
32.895 

7.349 

2.081 

270 



911.680 

1.269.731 

491.957 

501,816 



34,672 
106,989 

89,521 
201,541 
537,470 
966.889 

1.005.669 
1.201.081 

936.998 
1.058.393 

871.775 

625.812 
670.235 
460.008 
381,991 
407,470 

1,457,552 
722,955 
436,108 
707,439 
306.528 

89.056 
33.708 



1.937.082 
5.075.916 
2.565.516 
3.761,585 



8.465 
32.108 
67.762 
115.490 
285.665 
368.631 

331.910 
292.054 
220.121 
219.124 
161.386 

119,051 
120,036 
86,144 
80,515 
72.996 

214.222 
95.448 
56.455 
81.319 
32.412 

7,208 

2,051 

267 

99 



878.121 

1.244.596 

478.742 

489.481 



31,436 
34,215 
67,627 
160,489 
493,316 
882,282 

942,619 
1,073,847 
901,296 
984.599 
824.167 

580.914 
645.095 
455.218 
358.479 
385.496 

1.348.918 
670,167 
418,010 
651,170 
285,376 

81.125 
29.723 
3,324 
2.092 



1.669.365 
4.726.530 
2.425.202 
3.469.905 



31,1 
40.027 
84.419 
116.738 
145.535 
154.067 

155.062 
112.785 
95.186 
87.038 
69.310 



41,137 
35,420 

123,454 
71,279 
36,847 
75,277 
42,728 

12,528 

3.549 

517 

213 



573,995 
519,381 
226.507 
366.392 



3^2.443 

-21.078 
-26.489 
60.043 
70.858 
136.418 
153.995 

236,504 
115,540 
102,885 
143,848 
89,716 

100.833 
86.346 
70.733 
64.310 
54.281 

363.261 
208,426 
153,981 
531,336 
370,434 

137,916 
46,896 
5,989 
5,459 



373.746 

688.495 

376,503 

1,823,699 



Slzo of Mlliittod grou Incomo 



undfif $200,000 . 
under $500,000 . 
under $1,000,000 
30 or more 



Royalty n«t Incoma 
leaa loaa 



Eatata or truat nal 

Incoma laaa loaa 



All oltiar aourcaa 



Numbar of 
ratuma 



208,690 

2.376 
9,391 



13,676 
6,937 



4,459 
7,461 



19,944 
13,120 
7,717 
22,252 
12,503 

4,452 

1,769 

275 

126 



36,457 
60,722 
29,351 
82,160 



5,280 
5.053 



29.624 

8.522 
9,778 
3,780 
37,159 
12,290 

60,782 
88,485 
29,382 
97,695 
114,891 

92,555 
84,647 
30,365 
49,983 



30,947 
86,295 
71,529 
646,987 



Numbar of 
ratuma 



234,935 

4,765 

8,104 

13,151 
10,275 

17,330 
13,834 



25,296 
17,427 
13,119 
31,309 
17,8 

6,135 

2,155 

330 

146 



36,296 
43,286 
41,535 
113,616 



1,161,429 

-8,621 

10,222 

23,905 
20.822 

38,306 
22,179 

15,757 

41,536 
77,167 

CI 
28,036 

CI 

97,932 
66,561 
38,565 
263,458 
181,043 

88,709 
66,361 
23,136 

19,375 

46,328 
99,708 
170,254 
645,140 



Numbar of 
ratuma 



•42,363 

11,682 
16,923 
26,095 
39,458 
56,496 
94,673 

78,226 

51. 

60.478 

71.312 

41.305 

38.952 
44.575 
21.602 
27.775 
23.619 

80.320 
44.641 
30.475 
49.820 
28.360 

8.703 
2.535 



237.327 
303.069 
156.523 
245.444 



310,774 

-252.625 
13,544 
8,104 
7.616 
22,747 
34,580 

31,524 
19,253 
15,535 
30,361 
18,535 

12,613 
19,002 

7,536 
17,337 

6,729 

33,909 
23,709 
25,237 
74,777 
77,752 

29,636 
22,680 
6,654 
3,629 



-166,234 
115,209 
63,417 
298.384 



Numbar of 
ratuma 



375,6M 

3.705 
10.237 
5.605 
7.977 
16.206 
25.562 

26.032 
13.919 
10.774 
19.772 
16.534 

17.326 
17.840 
9.485 
13.732 
12.153 

50.683 
26.290 
14.175 
32.023 
17.606 



69.294 
89.031 
70.536 
146.828 



U«.007 

15.768 
35.848 
16.437 
22.964 
25.273 
45.533 

38.472 
15.195 
11.492 
28.995 
25.490 

14,410 
31,103 
5,952 
24,366 
11,560 

79,421 
47,059 
27,106 
66,311 
65,261 

24,980 

8,413 

1,286 

290 



161.844 
119,644 
97,391 
320,129 



118 



Individual Returns/1975 • Age 65 or Over 



Table 4.1— Returns of Taxpayers Age 65 or over: Selected Income and Tax Items by Size of Adjusted Gross Income— Continued 

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



Sbt of ad|u«t«d groM Inconw 



Ad)u«tni«nt>~ConUnu«<] 



Sldi ply •iclucion 



ToKI dwluctlaiu 



NutnlMf of 
rvtuma 



TuaW* Incoffl* 



Inconw lax 
baton cradtta 



Total . 



No adjusted gross incoirw 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 



$6,000 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 SI 1.000 
$11,000 under $12,000 . 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

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



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

All returns, summary 

Under $5,000 

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



IOS.CM 

CI 
16.471 

14.271 

13.621 
16.611 



261,927 

CI 
63.541 

40.476 

31.623 
29.566 



C) 
C) 

36.605 
9.033 

4.139 

1.518 



C) 
C) 



33.688 
30.432 
12.165 
29.214 



116.262 
61.191 
30.725 
51.729 



226.398 
347.655 
564.814 
751.115 
934.908 

699.254 
568.980 
440.949 
447.994 
386.453 

267.71 1 
259.272 
192,212 
173,431 
147,872 

509,582 
245,056 
139,541 
232,768 
110,078 

30,299 

6,095 

1,104 

420 



2.724,890 
2,543,630 
1,040,496 
1,276,965 



398,396 

592,366 

1,013,419 

1.387.652 

1.608.774 

1.416.553 
1.172.306 
1.006.662 
1.026.041 
%1.437 

664.191 
656.281 
467.057 
478.804 
478.512 

1.812.538 
963.996 
676.047 

1.433.365 

1.331.141 

813.508 
544.337 
218.839 
313.410 



5.000.610 
5,583,201 
2,764.844 
8.127.181 



CI 

351.662 
596.695 

646.300 
545.906 
424.786 
435.654 
372147 

261.113 
256.266 
190.940 
172.622 

147.049 

503.331 
243.450 
139.261 
231.271 
109.645 

30.118 

8.040 

1.069 

413 



957.072 
2.426.795 
1. 027.890 
1.266.618 



CI 

147.487 
636.556 

997.563 
1.306.003 
1.347.735 
1.788.667 
1.690.340 

1.525.451 
1.741.449 
1471.220 
1.462.033 
1.324.161 

5.769.146 
3.673.152 
2.792.973 
6.746.821 
5.799.693 

3.180.262 

1.749.900 

521.361 

643.676 



766.364 
7.332.309 
7.524.314 
31.077.185 



S.6W.436 

CI 



C) 

353.711 
598.695 

646.300 
545.906 
424.788 
435.654 
372147 

261.113 
256.266 
190.640 
172.622 
147.049 

503.331 
243.450 
139.261 
231.271 
109.646 

30.118 
8.040 



959.122 
2.426.795 
1,027.890 
1.266.619 



1!.3( II 

ri 



1.2 
1.3' 





Tax cradHa 


Income lax 
aftaf cradtta 


Total mcoiM lu 


Total lax UMItty 1 




Total 


Ineoma cradH 




Numtw of 


Amount 


Number of 
retufns 


Amount 


Number of 
ratuma 


Amount 


ratuma 


Amount 


Number of 
ratuma 


Amour 




(41) 


(42) 


(43) 


(44) 


(45) 


146) 


(47) 


(46) 


(49) 


(90) 


Total 


5,««0,42« 
CI 

CI 

353.711 
596.695 

646.300 
545,906 
424,766 
43S.654 
372.147 

261.113 
256.266 
190.640 
172.622 
147.046 

503.331 
243.450 
139.261 
231.271 
109.646 

30.118 

6.040 

1.069 

413 

959,122 
2,426,795 
1,027,890 
1,266,619 


519.470 

CI 

CI 
10.055 
23.763 

37.188 
37.216 
31.235 
30146 
31.452 

22.166 
22.340 
15.949 
15.603 
13.860 

53.529 
30.794 
20.519 
43.659 
32.950 

19.919 
14.426 
6.740 
6,009 

33,969 
167,237 

89,721 
226,546 


SH.07S 

26,465 
48,181 

86,512 
62,727 
53,252 
39,592 
59,455 

32.919 
30.427 
23.062 
20.367 
16.160 

50.009 
26.458 
12.129 
21,675 
6,541 

1,596 
409 
81 
38 

74,646 
261,538 
122,955 

118,936 


86.602 

989 
4,177 

7.345 
8,580 
8,294 
6.561 
10.529 

4.919 
5.543 
3.170 
3.924 
3.666 

9.142 
4.886 
1.590 
3.696 
1.006 

285 
73 
16 
9 

5.166 
41.307 
21.222 
20.905 


5J46,32« 

C) 

CI 

224,548 
475,756 

531,573 
520,362 
405,378 
430,146 
366.546 

259.214 
255.966 
189.377 
172.126 
146.739 

502,043 
243.344 
139.026 
230.476 
109.512 

30.053 

8,019 

1.087 

412 

702.903 
2.256.027 
1.023.426 
1.263.972 


11,674,710 

C) 

C) 
11,636 
70,936 

117,153 
170.616 
167.179 
267.605 
293.130 

245.606 
289.407 
249.864 
254.646 
233.736 

1.078.441 

795.083 

620.732 

1.782.382 

2.055.443 

1.447.092 
955.723 
318.041 
429.651 

82.975 
1.035.883 
1.273.263 
9.482.589 


5.247.S09 

228 

(•) 

(•] 

C) 

224.554 
475.757 

531.573 
520,362 
405,378 
430,157 
366.548 

259.214 
255.968 
199.377 
172.128 
146.761 

502.699 
243.366 
139.033 
230.492 
109.566 

30.124 

8.048 

1,094 

415 

703,184 
2,256,036 
1.023.446 
1.264.639 


11,906.966 

1,331 

CI 

CI 

C) 
11,909 
70,938 

117.153 
170.616 
187,179 
267.871 
293.130 

245.606 
269.407 
249.864 
254.646 
233.762 

1.076.677 

795.403 

620.775 

1.763.276 

2.057.864 

1,452.525 
962.856 
322.159 
439.487 

94.523 
1.035,950 
1,273,290 
9.513.222 


5,505.90« 

6.611 
24,123 
47.638 
68.007 
278.642 
502.544 

549.456 
527.687 
406.126 
431.185 
369.014 

259.792 
255.971 
189.990 
172.622 
147.072 

504.278 
243,671 
139,261 
230,570 
109,690 

30,173 

8,066 

1,098 

419 

927,765 
2,285,470 
1,025,447 
1,267,226 


12* 

1 
1 
1 
2 
3 

2 
2 
2 
2 
2 

1.1 

6 
1.6 
2.0 

1,4 

3 

4 

1 
1,0 
1,3 
9.7 




$1 under $1 000 


$1,000 under $2,000 


$2,000 under $3 000 










$7,000 under $6 000 




$9,000 under $10,000 




$11,000 under $12,000 

$12,000 under $13 000 




$14,000 under $15,000 




$20,000 under $25,000 


$25,000 under $30,000 










$500,000 under $1,000,000 


$1,000,000 or more 


All returns, summary: 
Under $5,000 




$10,000 under $15,000 


$15,000 or more 


C) Estimate is not stiown separately because of the small ni 
'Compnsos net profit less loss from businesses, larms. part 
NOTE Detail may nol add to total because of rounding 


mbor of sample ret 
erships, and Small 


urns on which It wa 
Business Corporal 


based However, t 
ons. 


he data are includei 


d in the appropnate 


totals 











Individual Returns/1975 • Age 65 or Over 



119 



«ble 4.2— Itemized Deduction Returns of Taxpayers Age 65 or Over: Itemized Deductions by Type and by Size of Adjusted Gross 

Income 

' [All figures are estimates based on samples— money amounts are in thousands of dollafs] 



Slz« of adHistad groM incofn* 



Totil Itwnlzad 
deductions ■ 



Numbof of 
ratunu 



HMIcil ind dmtal 
•xponM* doductK) 



Numbor of 
rttumi 



Tut* paid 



Numbor of 
ratunu 



Contrlbutioni 



Hlocoflanoous 
deductions 



Number of 
returns 



Number of 
returns 



TotsI 

der Si.OOO 

1 under S2.000 

) under $3,000 

) under $4,000 

) under $5,000 

I under $6,000 

1 under $7,000 

1 under $8,000 

1 under $9,000 

I under $10,000 

under $11,000 .... 

under $12,000 .... 

under $13,000 .... 

under $14,000 .... 

under $15,000 .... 

under $20,000 . . . . 
under $25,000 .... 
under $30,000 . . . . 

under $50,000 

under $100,000 .,, 

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

jms, summary: 

ir $5,000 

» under $10,000 ... 
XXI under S15.000 .. 
300 or more 



2.159,952 

CI 

1.353 
24.651 
88.743 

133.714 

139,298 
128,755 
137,727 
155,625 
132,994 

105,756 
101,553 
74,981 
75,780 
68,005 

225.227 
150.311 
99.322 
174.311 
101.316 

29,219 

7.936 

1,097 

419 



250.320 
694.399 
426.075 
789.158 



(■) 
4.702 

79.831 
246.724 
393.865 

435.341 
398.216 
470.172 
503.856 
514.368 

390.532 
360.551 
252.979 
269,357 
294.576 

1.104,928 

745,376 

574,577 

1,284,870 

1,309,139 

810,774 
543,939 
218.823 
313,407 



732.745 
2.321,954 
1,567,994 
6,905,835 



n 

1,124 
22,102 
80.506 
126.840 

132.299 
123.925 
132.439 
148.806 
123.968 

102.686 
94.295 
67.592 
66.807 
64.717 

210.629 
140.444 

88.207 
158.067 

86.481 

23.216 

6.252 

836 

279 



232.431 
661.437 
396.097 
714.411 



CI 
S49 

45.105 
123,469 
203,104 

192,571 
160,630 
227,795 
187,280 
215,665 

126,188 
129,574 
69,239 
63,045 
89,943 

323,738 
185,406 
73,464 
204,539 
131,407 

46,722 

15,452 

2,282 

674 



377,401 
983,940 
477,989 
983,663 



C) 

1,353 
24,651 
81,038 

119,315 

136,665 
125,150 
133.559 
151.299 
129.089 

103.359 
100,754 
72.286 
74.941 
67.984 

223.110 
150.311 
96.021 
174,178 
101.215 

29.183 
7.929 



228.216 
675.762 
419.324 
785.462 



CI 

1.526 
17,727 
62,892 
69,818 

100,058 
110,228 
110,015 
146,396 
127,309 

115,305 
110,297 
89,515 
92,114 
90,927 

353,023 
272,712 
255,082 
533,716 
551.563 

310.630 
177.196 
57.670 
58.743 



173.383 

594,005 

498.157 

2.570,335 



CI 
1,079 
4,292 
29,224 
59,177 

64,824 
50,519 
56,455 
72.604 
70.375 

59.578 
46.134 
43.652 
45.135 
39.248 

117.649 
77.041 
50.732 
83.275 
50,959 

16,223 

4,969 

704 

289 



94,481 
316,777 
233,747 
401,641 



CI 
1.854 
4.789 
24.919 
35.930 

33.670 
41.277 
31.551 
64.325 
48.568 

57.578 
32.195 
31.381 
27.542 
39,400 

138,691 
79,014 
64,829 
183,197 
175125 

112,866 
82,712 
34,110 
38.810 



68.408 
219.390 
186.096 
909.352 



CI 

1.353 
21.874 
74.555 

110,322 

125,223 
118,433 
131,043 
151,472 
122,873 

101,424 
98,449 
70,440 
72,180 
66,406 

215,118 
146,924 

96,934 
170,486 

99,016 

28.602 

7.791 

1.078 

416 



208,761 
649,044 
408,899 
766,365 



6,232 
29.976 
51.485 

72.860 
65.048 
84.832 
86.391 
77.058 

70.037 
69.882 
43.657 
69.130 
48.036 

214.273 
136.843 
122.699 
249.141 
308.968 

243.536 
206.710 
100.165 
192,285 



300,742 
1,774,638 



CI 

CI 
16.265 
58.807 
83.934 

109.274 
92.919 
109,909 
116.397 
112.633 

85.750 
84,710 
60,332 
64,358 
59,904 

184,137 
129,533 

79,201 
145,958 

84,584 

25,139 
7,207 
1.006 



161.170 
541,132 
355,054 
657,154 



923.571 

CI 

CI 
5979 
5,469 

13.528 

35.727 
21.034 
15,979 
19,465 
45,246 

21,425 
18,603 
14,389 
15,553 
26,270 

72.065 
71.403 
56.504 
114.277 
141.649 

96.992 
61.869 
24.593 
22.896 



25.431 
137.451 

96.239 
664.446 



;tmate is not stiown separately tiecause of the small number ol sample returns on which it was based, htowever. the data are included in tfie appropriate totals. 

jdes data for type not specified 

E entail may not add to total berceuse of rounding. 



Section 5 



State and 

Regional 

Data 



Contents 

ntroduction, 122 

Geographic data, 122 

Method of geographic coding, 122 

)ata for 1975, 122 

''ext tables 

lA Returns with political contributions credit, 

deduction, or presidential election campaign 

fund checkoff, by States, 121 



5B Returns with earned income credit: total 
and refundable portion by States, 123 

Map 

Internal Revenue Service regions, 122 

Basic tables 

5.1 Selected sources of income, deductions, 
and tax items, by States and regions, 124 

5.2 Returns with itemized deductions: types of 
itemized deductions by States, 129 



5.3 All returns: number of returns, exemptions 
by type, and number of returns by number 
of exemptions other than age or blindness, 
by States, 133 

5.4 All returns: adjusted gross income, salaries 
and wages, exemptions, taxable income, 
and Income tax, by size of adjusted gross 
income and States, 137 



Table 5A.— Returns with Political Contributions Credit, Deduction, or Presidential Election Campaign Fund Checkoff, by States 

|AII figures are estimates based on samples— money amounts are in thousands ol dollars] 



Numb«r of 
returns 



R«tuma with credit 
tor political contrtbutlona 



Returns with deduction 
tor political contributions 



Number of 
returns 



Returns with Presidential 
Election Campaign Fund checltoft 



United stites, total 

na 

I 

a 

las 

imia 

rado 

lecticut 

ware 

ct ol Columbia 

la 

9|" 

3 

IS 

na 

as 

jcky 

^ 

land 

lachusatts 

gan 

Bsota 

mW 

nuci 

ana 

aska 

[da 

Hampshire 

Jersey 

Mexico 

York 

I Carolina 

1 Dakota 

loma 

on 

sylvania 

le Island 

I Carolina 

I Daitota 

essee 

5 

onl 

iington 

Virginia 

insin 

ning 

FPO' '.'.'.'.'.'.'^'.'.'.'.'.'^]'. 

Rico 

citizens atiroad* 



21,669.355 

202,373 
40,606 
185,521 
136,927 
2,352,516 

306,515 
364.169 
74.796 
90.106 
636.713 

394,052 
115,235 
67,690 
1,269,095 
412,151 

263.226 
162.007 
236.209 
304.929 
86.659 

442,314 
768.564 
887.270 
360,148 
146.891 

390.407 
60.996 

136.792 
81,307 
94,521 

1,022,462 

98,284 

2,393,565 

371,522 

61,021 

1,057.271 
183.981 
196.691 

1.383.335 
95.785 

236.429 
54,706 
313,314 
1,128,227 
113,755 

45.317 
551.127 
347.203 
119,313 
396,460 

39,013 
108,294 
CI 

34,173 



12,76 
2,770 

19,845 

4,455 

228.666 

23,975 
32.636 
4.619 
6.359 
54,325 

18,661 
5,763 
4,254 
64,012 
34,161 

15.665 
12.406 
15,979 
23,420 
6,520 

21,962 
62,886 
53.650 
57,443 
15.179 

11.711 
2.204 
3,161 
6,179 
6,293 

90,428 
8,961 
240,696 
20,881 
4.931 

65.604 
4.921 
14,762 
75,536 
5,431 

7,679 
4,060 
22.110 
42.142 
7.432 

4,310 
31,160 
25,044 

6,350 
25,098 



CI 



37,600.297 

387,443 
70,379 
565,030 
135,548 
5.459,470 

509.687 
771.761 
157,494 
213,322 
1,022,635 

411,893 
137,734 
45,354 
1,882.564 
894,429 

299,937 
187,350 
407,226 
629,563 
172,337 

373,555 

1.687,102 

1,276,330 

877.461 

308.387 

174.086 
32,392 
70,936 
139,546 
148,650 

2,795,366 
190,497 

6.127,015 
329.999 
96.568 

1.497,858 
87,234 

418,882 
2,072,985 

128,253 

155,371 
108,444 
603,191 
998,571 
157.391 

71,045 
706,719 
700,078 
121,712 
623,126 

31.928 
CI 

CI 



93,564 

6,582 
10,990 
3,594 
2,928 
21,143 

12,021 



51,282 
17.795 

5.694 

6.487 

5,01 

7,235 

2,095 

21,131 
23,091 
27.916 
13.502 
6.520 

14,791 
2,154 
3,642 
3,039 
1.770 

23,123 
3,402 
82,674 
11.958 
1.573 

32,04 
4,542 
2,520 

43,134 
3,134 



7.419 
23,173 
2,965 

1,126 
19,321 
14,837 

1,286 
51.514 



475 



647.188 

162,410 

9,048,169 

508,003 

1,169,803 

224,292 

236,064 

1,847,583 

1.211.499 

359.750 

75514 

4,873,377 

1,930,456 

423,864 
465.841 
600,010 
947,392 
214,826 

1,604,764 

1,811,282 

1,871,026 

988.655 

706.075 

1.040.708 
110,65' 
250.818 
404,836 
183,146 

1,904,757 

216,478 

7,492,916 

1,170,032 

113,357 

2.956,417 
486,592 
229,634 

4,109,261 
383,849 

528,742 
170,323 
%9,303 
1,948.471 
130,710 

66,263 

1,565,739 

1,207,684 

134,231 

694,836 

38,687 

CI 



20.738.611 

194,406 
37.961 
171,412 
132.691 
2,199.527 

299,154 
366,660 
71,475 
65,540 
809,293 

383.546 
111.522 
65.972 
1,239,922 
385,727 

277,802 
153.182 
229.566 
288.561 
82.516 

425,340 
731,155 
849,568 
321,226 
135,201 

360.854 
58.988 

134.209 
78.226 
90,832 

986,869 

92,334 

2,281,324 

354.167 
57.706 

1.016.786 
177.736 
191,018 

1,336,464 
93,838 

230,071 
52,075 
296,272 
1.098.784 
109.269 

43,583 
524,498 
326.578 
116.721 
377.516 

37.597 
106.696 

n 

33,630 



33,087.788 

318,442 
58,134 
279,147 
220,296 
3,456.225 

467.155 
592,767 
112,852 
114,890 
1,296,547 

620.007 
176,291 
106.919 
1.961.776 
633,982 

455,343 

245,379 
360,935 
468,366 
136,449 

670.745 

1,141,132 

1,398,066 

503,569 

215,213 

601,581 
95.515 
213.201 
121.494 
143.177 

1,576,528 
149,696 

3,545,235 
572,907 
93,344 

1,605.688 
298,096 
316,086 

2,134,660 
150,969 

389,375 
85,431 
482,376 
1,759,527 
177,182 

70,01 1 
837,558 
541,692 
192,994 
620,203 

61,055 
157,585 
CI 

55.649 



-slimate IS not shown separately because ol the small numtier oi sample returns on which it was based. However, the data are included in the appropnate totals. 
turns liled Irom Army Post Otlice and Fleet Post Ottice addresses. 
turns filed Irom Panama Canal Zone, Virgin Islands, or abroad. 
TE Detail may nol add to total tiecause ot rounding. 



121 



122 



Individual Returns/1975 • State and Regional Data 



Internal Revenue Service Regions 



°'= ■ --^ / 



'I 






\ ;'->'..i 1. 




i 
■\ 
i 

-—\ < 

Midwest Region v 

V. 

I 1 ( 

i 

i ! \ 

Southwest Region i 

I »-;.—■ 

J i 

I 
/ 



Be9>or- 



Central j 
Region / 






Mid-Atlantic^ 
RegjSjl-^" 



theastReg'o"^ 



Sou 

\ 1 



J 



Introduction 

Data in this section classify taxpayers by 
State and by Internal Revenue Service Region. 
The boundaries of tfiese regions are indicated 
in tfie map included in this section. These 
geographic classifications, as well as some of 
the limitations applying to the data for these 
areas, are explained below. 



Geographic Data 

Geographic tables classify teixpayers accord- 
ing to the State or other area in which they 
lived, including the District of Columbia 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 employees 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. 



l\/lethod of Geographic 
Coding 

Geographic coding of returns for Statistics of 
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 taxpayers gave their home 
address; some reported: 



(a) the address of the tax lawyer 
accountant who prepared the return, 

(b) the address of their place of busines 
or 

(c) a post office box number. To the exte 
that such an address was located in a Sfa 
different from the taxpayer's home, the accut 
cy of the data was affected. 

Data for 1975 

Data are shown this year for returns w 
political contributions credit, political contrib 
tions deduction, and presidential election cai 
paign fund checkoff (table 5A), as well as f 
returns with the earned income credit providi 
for by the Tax Reduction Act of 1975 (tat 
5B). Information on the components of tl 
major types of itemized ddtJuctions is shown 
table 5.2, and additional data on the types 
taxpayers' dependents is presented in tab 
5.3. 



Individual Returns/1975 • State and Regional Data 



123 



Table 5B.— Returns with Earned Income Credit: Total and Refundable Portion by States 

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



StatM 


Numbef of 


Adiuated 
grow 
Income 

mi 

dafMt 


Total 
•arrwl 
Incomo 
avm' 




Returns wftti wttofly 


Numbor of 
returns 


Amount 


Numlier of 
retuma 


Amount 


UnKtd StatM, total 


(1) 


(2) 


(3) 


(0 


(5) 


(6) 


(7) 


6,214,533 

161.270 
6.898 
69.538 
85.711 

571.564 

63.436 
40.121 
17.642 
19.813 
294.092 

226.231 
15.654 
26.975 
233.540 
131.910 

58,625 
60,751 
134,815 
152,953 
41.533 

107.672 
126.219 
209.897 
90.820 
107.803 

167.867 
22.641 
31.324 
25.374 
20.520 

176.626 
43.431 
412.423 
229.332 
17.651 

254.573 
105.817 

49.114 
274.669 

23,039 

112J14 
23.432 
190.072 
459.984 
35,234 

17,613 
152,917 
102,636 

56,777 
120,090 

11,193 
18,018 
(•) 


29,659,849 

778.154 
34,805 
324,792 
394.575 
2,766,639 

262,383 
169.486 
86.759 
93,770 
1.354.606 

1,124.235 
68.600 

111.461 
1.106.945 

576.901 

241.569 
277.149 
574.102 
772.515 
205.344 

491.597 
647.095 
962.161 
433.376 
501.077 

671.316 
91.472 
129.555 
109.606 
111.042 

813.631 

197.162 

2.077,456 

1,137.451 

73.830 

1.229.839 
497.274 
210.097 

1.349.581 
110.219 

591.610 
85,302 
965.609 
2.247.229 
154.637 

84.021 
832.779 
514.050 
298.757 
530.735 

52.774 
124.551 
CI 


r 1,249,960 

33.259 
1.386 
15,558 
16.037 
112.936 

13.776 
7674 
3.083 
4.187 

63.936 

48.902 
3.135 
5.564 
48.864 
28.257 

11.642 
11.727 
28.123 
32.405 
8,270 

20.460 
23.546 
40.874 
16.197 
23.661 

37.654 
4.303 
6.079 
4.841 
3.628 

39.598 
6.521 
83.793 
46.173 
3.531 

46,226 
23,250 
10,679 
50.903 
3.915 

22.341 
4.679 
37.120 
91.201 
7.577 

3.412 
26.077 
18.756 
12.796 
22.782 

1.920 
1.950 
CI 


4,334,159 

112.921 
4.391 
52.698 
58.944 

414.617 

51.249 
34.763 
12.938 
12.927 
211.643 

165.858 
11.784 
20.129 

168.215 
94.854 

34.679 
42.508 
104.064 
101.598 
29.365 

80.448 
92.625 
151.468 
57.875 
82.192 

136.217 
16,550 
20.171 
19.070 
12.225 

131.939 
30.205 
269.561 
157.302 
12.132 

146.375 
82.376 
35.572 

180.549 
15,353 

68,496 
17,277 
141.740 
303.499 
26.754 

12.079 

91.052 

. 64.823 

' 40.766 

84.629 

6.405 
C) 
CI 


886,755 

23.219 
1.064 
11.979 
12,244 
82,724 

10,769 
5,904 
2,092 
3,107 

46.768 

34.361 
2.490 
3.978 
37.111 
21.180 

7.048 
7.839 
20.982 
23.510 
5.857 

14.882 
17.292 
29.231 
9.743 
17.433 

28.767 
2,976 
3,260 
4,006 
2,440 

29.831 
6.068 
58.560 
33.367 
2.011 

27.640 
17.639 

7.647 
33.292 

3.339 

14.400 
2.631 
26.674 
6^934 
5.539 

2^59 
18.060 
13.476 

9.331 
15.264 

1^28 
C) 
C) 


2,966.092 

77.955 
3.904 
35.398 
37.383 
277,889 

37,904 
26,476 
6,406 
9,922 
149,236 

115,018 
8,511 

13,375 
122.910 

69.935 

23.143 
22.562 
70.733 
67.961 
19.906 

61.232 
64.698 
113.269 
33.783 
54,422 

103.399 
11.454 
8.002 
13.514 
6.858 

96.694 
21.689 
187^26 
99,488 
6,920 

106.112 
55.185 
22.451 

112.261 
12.870 

37.430 
7.646 
95.936 
207,224 
18.071 

6.103 
55.408 
52.399 
26.307 
57.371 

3.641 

i"! _ 


697,462 


bama 

ska 


18.889 
1.023 
8.876 


ansas 

rtomia 

orado 

inecticut 

aware 

net ot Columl)ia 


9.760 
63.177 

8.772 
4.817 
1.689 
2.450 


Mia 

r,::::::::::::::::::::::::::::::;:::;:::::::::::::::::::;::;:::;::::::: 

» 


36.320 

28.203 
1.983 
3.114 

30.306 


ana 


17.206 
6,114 


sas 

tucky 


5,617 
16,281 
18.627 

4.664 


/land 

ligan 


11.964 
12.748 
24.862 
7.144 




13.303 




25.715 


raska 

ada 

Hampshire 

Jersey 

■ Y«k 


2.455 
1.958 
3.065 
2.069 

25.062 
4.676 
45.532 
24,254 


■ h Dakota , . 


1.423 






Itoii"::': 


13.997 


KSr 


5.642 


de Island 

ifi Carolina 


25.638 
2.841 

9.237 




1.697 




19.743 




50.796 




4.351 


noni 


1,856 
12,781 


hington 


11,568 
7.006 




11.681 


ming 

'/FPCy . 


666 

CI 




H 











( stimate is not shown separately because of the small number of sample returns on which it was ttased. However, the data are included in the appropnale totals. 

• jdes data for returns with earned income credit which offsets tax liability, and the refundable portion of the earned income credit 
' 3 also included in refundable portion, columns 4 and 5. 

■ jms filed from Army Post Office and Fleet Post Office addresses. 

* jms filed from Panama Canal Zone, Virgin islands, or abroad 
f E Detail may not add lo total ttecause of rounding. 



124 



Individual Returns/1975 • State and Regional Data 



Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions 

[All figures are estimates based on samples— money amounts are in thousands ot dollars] 



StttM and rvglont 



Numtwr of 
returns 



Adjusted 
grou 

tr>com« 



Sslsrlct ind w«g«t 



Numtwr ot 
return* 



Business or proftMlon 

r>«t profit iMa 

loss 



Number of 
returns 



Firm net profit 
IMS loss 



PirtTwrsMp r 
l««t ki 



Number of 

returns 



Number of 
retumt 



United States, total . 



Alabama 

Alaska 
Aniona 
Arkansas 
California 



Colorado 

Connecbcut 
Delaware 

Ostnct ol Cokimbta 
Flonda 



Georgia 

Hawaii 
Idaho 
Illinois 
Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 
Massachusetts 
Mtchigan 
Minnesota 
Mississippi 



Missoun 

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 Hico 
U S citizens 



IRS Regions 

All regions 

Central 
Mid— Ailantic 
Midwest 

North Atlantic , , . . 

Southeast 

Southwest 

Western 
Other areas' 



82,229,332 


•47,784,871 


1,190,083 


12,274.800 


154,600 


2,790,812 


845,347 


8,892,519 


698,413 


6,479.091 


8,660,529 


104,480,638 


1,041,115 


12,051,252 


1.243.732 


16,174,169 


236.081 


2,937,583 


309.551 


3,690,624 


3,180.918 


34,240,232 


1,776.459 


18,483,821 


358.510 


4,269,025 


308,238 


3,189,948 


4,476,990 


57.066,124 


2,022,623 


23,230,630 


1,106,216 


12,649,586 


887,400 


10,095,249 


1,158,570 


11.799,083 


1,276,694 


13,757.740 


406.518 


3,842.538 


1,679,807 


21,892,364 


2,321,090 


26,517.856 


3,352,873 


41,101,962 


1,526.636 


17,392,265 


721.187 


6,732,088 


1,783,749 


19,260,942 


297,349 


2,979,493 


614,764 


6,645,557 


272,992 


3,085,793 


338,499 


3.529.250 


2.918,856 


37,754,441 


419.365 


4,032,511 


6.876,422 


87,314,616 


2.004.327 


19,972.537 


243.847 


2,719,671 


4,181.357 


48,100,944 


1,011.707 


10,479,769 


925,316 


10166,326 


4,573.333 


52,086,776 


370,662 


3,907,629 


1,008,827 


9,866,346 


253,077 


2.389,766 


1,529,190 


15.659,916 


4,628,025 


52,201,080 


440,270 


4.690,427 


178,753 


1,775,864 


1,918,588 


22,634,996 


1,443,115 


17,556.906 


609,955 


6.707,336 


1,788,831 


19,639,184 


155,939 


1.813.560 


315,675 


2.668.760 


26,524 


200.195 


159,638 


1,912,283 


S2,22«.332 


947,784.871 


11,325.378 


130,939,955 


11.636.216 


140,996,783 


11,794.110 


137,763,095 


11.735,676 


143,061.922 


11.410,991 


117,229,739 


10.118,658 


110,910,252 


13,706,466 


162,101,887 


501.837 


4,781,238 



73.520.046 


795,3n,4«2 


1,102,652 


10,774,087 


148,296 


2,587,000 


731,934 


7,485,239 


597,238 


5,170191 


7,701,499 


87,090,886 


941,278 


9,999,900 


1,108,191 


13,376,405 


215,623 


2,481,251 


280,404 


3,034,420 


2,683,873 


26,400,067 


1,626,495 


16,093,513 


328,856 


3.669,698 


268,556 


2,536,786 


3,982,039 


47,799,686 


1.811,221 


19,525.606 


916.761 


9.241.692 


763.018 


7,686,830 


1,018,238 


9,808.417 


1,178,764 


11,811,399 


363,926 


3,141.819 


1,548,844 


18,955,459 


2,084,442 


22,570,960 


3,051,182 


35,764,883 


1,345,098 


14,413,239 


652,776 


5,776,016 


1,553,208 


15,977,528 


251,908 


2,296,446 


507,361 


4,831,203 


253,115 


2,705,595 


302,489 


2,948,%2 


2.637,067 


32,516,681 


383.210 


3.448,300 


6,182.703 


73,338,656 


1,804,191 


16,885.284 


187,544 


1,705.769 


3,801,657 


41,572.226 


909,205 


6,786.874 


822,013 


8,339.610 


4,088,332 


44,597,288 


328,540 


3,277,760 


938,341 


8,496,791 


200,451 


1,673,780 


1,410,364 


13,624,058 


4,191,557 


43,620,605 


405,644 


4,059,159 


157,762 


1,442,973 


1,750,947 


19,431,358 


1,291,057 


14,462,150 


562,896 


5,769,885 


1,570,614 


16,607,389 


136,950 


1,426,929 


315,675 


2,654,015 


25,797 


194,855 


98.244 


1,509,864 


73,520,048 


7«5,3n,4<2 


10,245,194 


112,441,017 


10,521,217 


121,016,457 


10,263.076 


112.250,287 


10,526,053 


120,099,555 


10,219,692 


98,049,817 


9,101,220 


91,951,028 


12,202,878 


135,232,569 


439,716 


4,358,734 



96,509 
20,784 
83,106 
81,597 
912,264 

122.687 
96,661 
15,727 
16,934 

300,739 

146,661 
33,368 
39,249 
350,119 
173,013 

122,851 
102,847 
111,657 
105,586 
47,491 

124,744 
175,088 
250,834 
152,766 
64,868 

176,663 
36,818 
70,258 
26,386 
33,576 

201,611 
41,458 
493,373 
162,107 
24,901 

326.061 
122.587 
102,190 
344.663 
25,250 

75.850 
29,819 
127.107 
495.047 
45.536 

20.964 
137.735 
146.763 

45.186 
156.019 



7,242.542 

906,771 

841,414 

1,083,396 

892,403 

973,841 

1,090,723 

1,446,464 

7,530 



38.421.475 

539,200 
91,363 
262,571 
363,463 
4,894,599 

575,690 
614,722 
63,969 
92.035 
1,394,062 

728,509 

141.023 

195,186 

2,189,223 



626,433 
591,515 
582,693 
645.933 
228.479 

812,568 
930,635 
1,418.722 
639.492 
375.346 

368.587 
176,288 
330.384 
116,968 
151,956 

1,379.218 
161,483 

3,044,785 
769,523 
122,987 

1,742,233 
576,348 
508,139 

2,210,841 
168,366 

371,012 
144,723 
805,651 
2.767,971 
231,939 

90,699 
704,719 
855,365 
290,666 
80,2128 



)9.280 



39.421,475 

4,916,280 
5,283,351 
5,723,957 
5,229,643 
4.983,303 
5.791,682 
7,475,441 
17,818 



45,403 
1.362 
7,970 

61,589 

111.102 

37.574 

6.118 

3.565 

270 

48,479 

66,389 
5.787 

24,661 
128,847 
113.113 

149,471 
92.840 

133,397 
33,133 
7,728 

21,450 
4,726 
84,662 
114,139 
46,199 

142,692 

24,747 

79,393 

1,884 

2,052 

5,350 
14,000 
46,295 
107,669 
45,667 

124,372 
85,351 
40,231 
56,128 
417 

35,722 
47.795 
104,340 
218,156 
13,466 



51,692 
38,561 

11,414 
89,806 

9,569 



2.75S.041 

466,958 
138,455 
797,810 
74,020 
454,201 
552,212 
269,771 
1,614 



—44,329 

—4,528 

-16,964 

48,322 

-73,760 

72,0 

2,498 

21,576 

-1,104 

-56,880 



8,679 
66,295 
615,001 
312,071 

915,179 
366,224 
-54,033 
-99,747 
9156 

59ZJ4 
13,387 
51,447 
315,108 
-93,847 

71,205 

77,442 

427,954 

-15,883 



-20,798 
-36,546 
—46,544 
151,654 
432,054 

215,446 

-98,305 

18,823 

78,496 

-1,0 

-17,571 

155,629 

-117,2f 

-278,442 

-8,836 

—8,211 
—48,191 

158,457 

-12,784 

76,993 

-13,159 



3.SW.322 

512,147 

69,205 

3,009,124 

-31,707 

-164.078 

-39,587 

209,725 

-1,507 



2.472.628 

26.383 
7,531 
28,178 
27.199 
401.670 

47.509 
42,565 
5,544 
8,962 
96,461 

61,165 
22,942 
12,088 
140,323 
40,724 

49,245 
25,634 
36,488 
31,256 
4,972 

36,011 
40,199 
83,821 
40,970 
20,000 

44,264 

12,333 
24,504 
8,549 
7.016 

80,495 
13,126 
187,547 
50,519 
9,295 

90,155 
27,359 
33.387 
90,926 
7,359 

22,988 
12,208 
26,331 
189,571 
19,945 

4,535 
46.152 
56.274 
11,551 
47.218 

7,773 
CI 
CI 



2.472,82C 

262,737 
268,110 
368,027 
294.193 
303.847 
369.427 
602.897 
3,388 



Foolnoles al end ol table 





Individual Returns/1975 • State and Regional Data 
Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued 

(All figures are eslimales based on samples— money amounts are in thousands ol dollars] 


125 




StitM md rvgtont 


Sam ol capital 

aaaata n«t gain 

iMa loaa 


Salai of property 

othtr than 

capital aaaau 

not gain 

Kaaloaa 


DomoatK and loralgr 




Maraal 




1 


Total 


Otvldanda In 
■djusttd QTOM btcofnv 


racalvad 




Numtw ol 


Amount 


Numbar ol 
ratuma 


Amount 


Numbar ol 
ratuma 


Amount 


Numbar ol 
ratuma 


Amount 


ratuma 


Amount 


( 


Unltad StatM, total 


(11) 


(12) 


(13) 


(14) 


(IS) 


(16) 


(17) 


(U) 


(1») 


(20) 




7,574,823 

55,956 
14,642 
95,834 
56,146 
966,036 

138.458 
126.614 
18.462 
25.945 
362.201 

111.892 
31.910 
41.695 
408.497 
154.469 

185.966 
114.401 
90.710 
72.762 
24.473 

108.866 
160,586 
264,293 
201,034 
40,350 

194,263 
36,291 
90,443 
25,754 
25,743 

265,571 
36,267 
656,236 
150,419 
38.539 

309.693 
60.499 
104.129 
299.085 
29.198 

70.669 
51.426 
96.762 
394,565 
44,854 

22.567 
164.230 
193.549 

30.032 
219.396 

19,267 
6,001 
(•) 

20,674 

7,574,823 

849.217 

882.159 

1.369.566 

1,047,407 

908,449 

914,405 

1,556,694 

26,926 


14,071,892 

133,814 
43,513 
196,871 
124,770 
1.895,461 

321,847 
203,636 
25,062 
45,501 
911,099 

253.141 
68.400 
79.323 
759.210 
267.524 

321.336 
202.785 
265.290 
180.647 
50.363 

185.733 
277.683 
355.525 
296.708 
63.480 

304,421 
66,189 

162,363 
66,200 
57,833 

360,263 
75,129 
930,838 
192,872 
76,307 

475,796 
161,937 
202,324 
464,394 
33,671 

135,251 
100,200 
226,521 
1.091,659 
86,951 

40.330 
309.135 
314.464 

68.057 
300.573 

76.458 
17.751 
(•) 

56,083 

14,071,892 

1,452.193 
1.390.109 
2.343,137 
1.594,353 
1.938.177 
2.237.433 
3.041.695 
74,795 


952,540 

9,340 
1,980 
7,611 
14.601 
77,788 

16,292 

5,477 

803 

711 

29,740 

11,736 
2,168 
10.165 
50,907 
30,134 

43.699 
29.480 
26.543 
7.059 
2.679 

13.298 
6,330 
27,162 
36,280 

5,441 

39,760 
13,504 
27,830 
3.344 
1.660 

5.432 
5.246 
25.431 
14.927 
16.495 

32.763 
21,625 
22.564 
26.146 
404 

6.274 
21,837 
20,391 
64,623 

7.237 

3.201 
13.145 
21.629 

3,686 
41,017 

4,055 

CI 

419 

952,540 

120.310 
59.537 

277.845 
45,182 
97,849 

182,961 

166,410 
426 


135,805 

-15,948 

2,621 

3,744 

191 

-4,018 

396 

-8,654 
-269 
-943 

-6,989 

2,405 
3,223 
6.280 
3,367 

15.757 

24.520 
31.210 
24.084 
2.663 
2.612 

7,397 
1,642 
-22,955 
22^24 
3.736 

8.055 

6.890 

—4.371 

-7.276 

-737 

-3.427 

4,952 

-23,971 

-5,359 
6,511 

-21.338 

21.323 

4.666 

-6.431 

165 

-5.456 
-3.594 
16.035 
31,578 
-1,425 

-278 
4.566 
10,322 
-4.351 
7.707 

4.116 

CI 

-3.576 

135,805 

-8.803 
893 
64,439 
-29,420 
-9,579 
96,630 
25.028 
-3.583 


13,307,427 

114,799 
17,138 
132.468 
67.91 1 
1,469.467 

184.354 

313.321 
50.676 
44,966 

640,303 

166,451 
73,864 
39.131 
808.540 
291.173 

176136 
151.070 
123.272 
139,249 
61,940 

271,762 
432.261 
552.214 
270.660 
68.066 

280.205 
45.978 
97,493 
34,863 
63,166 

600,668 
58,044 
1.374.691 
260.326 
33.630 

660.958 
95,457 
135,860 
796,254 
77,251 

113.459 
44.264 
151.081 
574.202 
54,345 

32.920 
335,156 
241,671 

66,477 
305,685 

23,780 
27.761 

n 

44.295 

13,307,427 

1.666.094 
2,101.506 
2.016.703 
2.355.570 
1.536.487 
1.294,067 
2.244.865 
72.135 


23J70,181 

139.597 
15,642 
249,205 
117,857 
2,435,966 

248.832 
667.197 
131.450 
149.227 
1.510,628 

314,349 

87,872 

45.338 

1.428.972 

405.940 

199.007 
221.697 
263,914 
168,000 
122.839 

367.960 
804.149 
839.724 
359.504 
94,866 

531,551 
50,817 

110.369 
87.795 

104.946 

1.004.846 
66.936 

3.152.167 
516,971 
32,481 

1,076.850 
183.141 
213.637 

1.377.107 
120.493 

183.349 
49.774 
202,667 
1,109,409 
71,113 

67.146 
459.578 
308.196 
118.020 
416.189 

42.625 
11.039 
C) 

127.764 

23,270,1(1 

2,704,449 
3.510.170 
3.127,846 
5,056,938 
2,962,449 
2,200,701 
3,565,802 
139,826 


8,653,491 
82.163 
9.585 
85.356 
47,949 
966,393 

123,533 
216.639 
33.467 
33.582 
475.569 

128,345 
46,211 
23,919 
535,025 
178,865 

98.995 
94.162 
79,925 
92,474 
46,715 

162.713 
292.399 
367.352 
166,213 
45,543 

177,895 
30,452 
60,611 
20.621 
43.521 

419.164 
32,989 
986,305 
189,388 
22.301 

408.936 
57,772 
82,991 

540,509 
48,263 

66,906 
28,262 
90,890 
379.834 
32.090 

22.999 
218.071 
139.018 

50.672 
188.797 

15.516 
21.475 
C) 

36.048 

»,»53,491 

1.085,770 
1,427,506 
1,280,119 
1,656,841 
1,056,806 
8*4,229 
1,436,638 
59,562 


21,892,126 

129.325 
14.146 
234,309 
110,866 
2,281,742 

230,893 
653,588 
126,325 
144.567 
1.440.573 

297.146 

80.959 

41.592 

1,343,276 

377,161 

163.169 
207.616 
251.997 
172.135 
115,946 

360,603 
757,625 
779.412 
333.917 
87.568 

502.833 
46,398 

102,068 
84,180 
98.806 

935.446 

62,933 

3,000,789 

490,823 
29,456 

1.013.523 
173.645 
200.873 

1.293.232 
113104 

173,392 
45,884 

188,328 

1,046,718 

66,159 

63,467 
429.291 
264.503 
110.866 
366.413 

40.415 
8.796 

C) 

122,304 

21,n2.12< 
2,532,956 
3,289,466 
2,927,015 
4,803,327 
2,807,157 
2,065,220 
3,334,861 
132,121 


40,378,240 

402.939 
67.199 
401.248 
270449 
4.286.644 

526,596 
782,587 
121,303 
98,975 
1.464.485 

592.411 

235.397 

137,429 

2,431,763 

1,021,900 

662,556 
476.191 
427.918 
473.392 
191.630 

880,179 

1,374,833 

1.712,405 

923,412 

223,117 

858.645 
147.281 
341.387 
111,524 
191,174 

1.592.804 
161.999 

3.823.817 
784.036 
132,827 

2,199,530 
367,709 
470.400 

2.400.698 
213.620 

343.649 
130.637 
575.111 
1,749,832 
208.270 

97.172 
915,080 
773,620 
266,186 
1.067,529 

73.388 
87.127 
2.665 
80,945 

40^78,240 

5.627.939 
6.009,039 
6.548.756 
6.675.033 
4.405.946 
4.101.556 
6,639,012 
170,957 


43,433,554 






325,777 






52,459 




a 


579,516 
290,568 




nia 

.do 

cticut 


5,332,809 

527.201 
866.214 
97,626 




I of Coiumliia 


156,762 






2,663.362 




.« 


665.863 
197.286 






131.884 
2,780,255 




J 


841,337 






722,526 






469,814 




Ay 


447.502 




ina 


465.918 
173.972 




nd 

chuselts 

an 


730.454 
1.266.428 
1,607.095 

870,125 






232.233 






947.252 






172.440 




3ka 


383.570 
139.122 






180,785 






1,746,145 




foiy 


160,733 

4,769,197 

718.272 




Dakota 


147.181 
1.904,661 






43,6222 
496.110 






1,977,247 




1 Island 

Caroiina 


201,361 

356,643 
140,129 






526,530 






2,162.472 






147.691 




ml 


79.734 






787,207 




ington 


861,666 
210,155 




986,656 






78,146 




F&i :::::::::::::::::::::::::::::::::::::::;::::;:::: 


31,796 




D Rico 


2.117 






120,926 










!rT. :::::::::::::::::::::::::;::;:::::::::;:::::::■ 


5,010.951 




■Attantic 


5.495.440 




B3t 


6.977.896 






7,559.692 




laast 


5.510.680 






4.611.072 










1 areas' 


154.839 









Itnotes at end ol table 



126 Individual Returns/1975 • State and Regional Data 

Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued 

[All figures are estimates based on samples— money amounts are in thousands ol dollars] 




SWM ind r«glont 


Rent net Income 
leu lota 


Royalty net Income 
leaa lose 


Estate or trust net 
Income lose loee 


Pensions and ennulttet 
In adjusted gross Income 


Small Business CorporMkxB 
net prom less loaa | 


Number ol 
return* 


Amount 


Number of 


Amount 


Number of 
returns 


Amount 


Number of 
retuma 


Amount 


Number ol 
retunts 


Amount 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(M) 


Unltvd StatM, total 


6.571,811 

69,906 
13,292 

57,818 
71,560 
841,796 

64,874 
112,318 
13.325 
21.266 
223,843 

102,755 
33,372 
26,109 
391.126 
168.220 

123.737 
116.476 
100.522 
96.400 
25.000 

109.907 
212.965 
221.033 
123.240 
47.359 

122.546 

39.717 
63.299 
20.984 
26.436 

190.986 
30.297 
524.952 
140.064 
43,719 

316.755 
91.606 
104.229 
289.643 
32.968 

63.096 
37.669 
102.657 
355.120 
30.245 

17.983 
125,457 
136,007 

49,855 
154,120 

17,237 
12,454 

C) 

20.539 

6,571,811 

856,385 
750,764 

1.059.656 
952.642 
749.680 
863,570 

1.305,559 
33,536 


3.432.6»7 

68.567 
-7,997 
19.615 
97.352 
-15,131 

21.069 
6.719 
9.638 
7,284 

64,606 

33,934 
-13,596 

37,393 
336,563 
250.673 

212.506 
233.723 
80.979 
104,491 
-3,280 

50,186 
-70,906 
103,031 
110,662 

49.526 

138.692 

45,266 

136,388 

1,763 

-320 

-17,625 
27,676 

-32,271 
140,349 
114,379 

163,301 
64,857 
44,514 
46,410 
2.645 

44.719 
66.067 
121,449 
276,925 
11,164 

2.556 
60,740 
47,710 
42,01 1 
52,833 

17.452 
-17.443 
C) 
-20.217 

3.432.697 

640,194 
176,635 
1,170,089 
-94,860 
543,354 
863,744 
170,942 
-37,402 


572,001 

1,930 
398 

4,756 
10,349 
64,239 

8.698 
2.893 
395 
1.497 
13.180 

625 

653 

561 

27.479 

9.951 

2.701 
27.570 
10,116 
39.553 
439 

5.450 
3.845 
18.485 
3.704 
9.298 

8.562 
2.654 
1.969 
1,143 
155 

5.717 
6.073 
12.055 
4.401 
5.240 

17,622 
44,365 
3.590 
13.477 
464 

1.513 

492 

6,923 

133.113 

2.922 

1.426 
3.542 
2,870 
12,453 
3154 

4,751 
1,970 

572.001 

66,827 
30,078 
53,301 
21.297 
38.070 
274.472 
83.986 
1,970 


1.7e9,380 

20,349 

927 

8,555 

26,281 

142,699 

44,813 

8313 

11 

2,286 

24,173 

1,553 
2,104 
3,229 
19,152 
15,526 

4,346 
60,186 

12,111 

152,806 

1,365 

4.296 
5,532 
5.850 
3.634 
27.098 

24.169 
16,829 
3,608 
2.494 
158 

28.458 
25,531 
27.527 
4.118 
5.434 

21.762 
160,194 
5.413 
9.907 
1.106 

2.262 

655 

4,456 

759.196 

14.646 

497 
2.735 
11,915 
5,473 
4,676 

19,144 
9,382 

1,769,380 

60,742 
47,693 
65,676 
44,517 
84,009 
1,246,151 
209,210 
9,362 


733.661 

4,665 

524 

9.469 

3.421 

80,652 

8.458 
12.768 
3.078 
4.173 
39,694 

20,551 
2,753 
2,195 
32,375 
11,594 

13.239 
13,142 

4,809 
10,369 

4,592 

14,493 
38,639 
23,894 
9,548 
8,726 

16,083 
2,040 
6,056 
1,568 
7,664 

22,767 
2,092 
64,153 
21,990 
2,051 

35,261 
8,708 
4.874 

32,543 
2.977 

6.401 
3.508 
6.346 
35.349 
3,364 

2,843 
26,921 
12,556 

5,030 
19,841 

1,132 
C) 
C) 

1,505 

733.681 

60.588 
103.975 
102,701 
133.636 
108.573 

82.671 

120.014 

1,523 


2.554.323 

18,240 
1,584 
23,915 
10,569 
369,635 

27,331 
39,798 
14,678 
15,896 
151,916 

56,073 
17,627 
5,118 
112,114 
36,649 

14,755 
49,423 
18,107 
24,609 
11,998 

37.898 
98,248 
84.222 
47.557 
24,670 

35,732 
3.975 

29,426 
7,943 

29,504 

79,966 

5,854 

286,044 

47,029 
3,470 

66,542 
40,331 
34,330 
109,953 
7,205 

4,392 
6,516 
18,592 
215,560 
5,609 

9,362 
66,863 
47,809 
17,518 
30.464 

3.837 
C) 
C) 

4.620 

2.564,323 

245,039 
325,275 
280,035 
481,177 
323,111 
377,515 
517,546 
4,627 


5,088.937 

47,149 
3,849 
67,982 
38,500 
563,317 

67,667 
91,502 
15,717 
27,693 
308.340 

81.872 
28.451 
14.738 
305.455 
155.626 

56.785 
46.591 
53.281 
55.517 
30.061 

116.569 
185.780 
231.605 
86.696 
24.841 

84.575 
13.992 
24.219 
10.063 
16.765 

166.365 
15.454 

497.634 
68.241 
8.833 

237.642 
49.128 
52.940 

323.076 
31.259 

45.602 
8.548 
60.771 
212.274 
24.706 

11.422 
140.450 
102.022 
33.678 
69.255 

6.306 
C) 
(•) 

21.313 

s.oe«.»37 

712.032 
793.870 
664.368 
864.443 
657.016 
491.637 
882.060 
23.511 


20.886.873 

199.875 
20.378 
289.746 
170.674 
2.742.077 

278.448 
290.302 
71.620 
193.548 
1,483.352 

363,553 
124.102 
50.040 
1,087,597 
549,653 

142,269 
139,667 
201,632 
234,182 
112,865 

651,140 
723,270 
856,524 
263,278 
111,554 

284,401 
38,860 
69.615 
49.361 
65.267 

642.346 

73.051 

1.848.744 

402.592 
31.639 

890.631 
202.515 
197.399 
1.230.242 
121.573 

233.948 
25.819 
267.721 
948.399 
109.493 

42.427 
797.017 
390.950 
134.024 
253.051 

25.945 
CI 
CI 

124.492 

20,886.873 

2.632.663 
3.565.913 
2.157.869 
3.204.449 
3.082.595 
2.072.863 
4.012.405 
138.095 


S9(.2<2 

7.951 
762 
5,208 
7,458 
26.276 

9,677 

9,789 

754 

879 

39,960 

16,374 
1,982 
4,513 
26,296 
33,447 

16,103 
7,451 
8,894 
6,511 
1,749 

8,048 
15,379 
16,787 
13.171 

7.237 

13.359 
3.048 
6.024 
1.620 
2.535 

25.781 
3,646 
88.191 
10.857 
2.460 

23.736 
6.747 
5.815 

18.001 
1.910 

3.051 
3.669 
7.096 
23.629 
4.977 

2.119 
16.795 
11.972 

3.924 
12.404 

1.974 

CI 

196 

596.2<2 

86.766 
70.256 
93.506 
121,672 
92,546 
67,093 
66,193 
206 


2.(» 

-1 
1 

u 

u 
If 

1 

f 

1 
( 

K 

^. 

21 

I 
41 

t! 




Alaska 








Cdofado 


Delaware 

Distnd ol Columbia 
Ronda 




Idaho 


Illinois 








Kentucky 




Maryland 

Mn??fl^|Kia't4 


Melilgan 






Montana 


Nebraska i 






New Jersey 










OMatwna 
















Utah 
















msflaglora 
All r«glona 


Central 


MkJwest . . 




Souttieaat 








Footnotes at end of table 























Individual Returns/1975 • State and Regional Data 



127 



Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued 

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



StitM vtd r*olons 



IttmlzMl 
dtductkMit 



Number of 
ratumi 



SUndard 

d«duct(on 



Number of 
returns 



EiempUont 



TuaWe irwome 



Number of 
returns 



Income tix 
after credits 



Number of 
returns 



<31) 



(M) 



(37) 



(3<) 



<3» 



2<,074,aei 


122,260,600 


363.396 


1,474,497 


56.031 


321,571 


322.993 


1,460,346 


145.322 


644,183 


3.525.598 


18,772,078 


417.770 


1,900,948 


399.230 


2.016,860 


74.186 


367,622 


97.928 


517.419 


901,900 


4.340903 


512.431 


2.509.963 


119,915 


680.516 


80,990 


354.660 


1.384,908 


6.375.125 


494,961 


2.023.433 


314,205 


1,275.510 


252,377 


1,060,769 


330.645 


1,316,112 


338.585 


1,415,999 


91,637 


345,558 


668.097 


3,302,800 


782.082 


3,680,617 


1.260.853 


5,441,389 


564.417 


2,614,573 


204.287 


817,571 


495.460 


2.106.756 


79.868 


314.816 


151,596 


630753 


84,158 


396.466 


74,707 


314.526 


1,069,964 


5.154.269 


108,084 


456,422 


2,819,818 


15,429,125 


576,064 


2,469.327 


53,279 


224,481 


1,084,383 


4,501,369 


263,165 


1,187,788 


324,127 


1,417,822 


1,260,412 


5,275,724 


104.076 


440,291 


300.071 


1,246,917 


44.457 


172,992 


336.089 


1,427,322 


1.048.067 


6,016,152 


175.777 


772,743 


51.014 


208,219 


612.786 


2,859,406 


461.994 


1,909,991 


86.020 


341,900 


601.757 


2,549,334 


34.336 


137,278 


15.393 


60,622 


7.979 


27,063 


44.217 


189,660 


26.074.061 


122.260,600 


3.256,862 


13,624,204 


3.783,373 


17,477,241 


3,610,079 


16,949,526 


4,322,764 


22,435,196 


3,194,237 


14,286,500 


2,607,706 


11,818,539 


5,231,451 


26,403,030 


67,589 


267,366 



55,511,480 

816,843 
97,373 
511,059 
542,708 
5,067,061 

610,685 
839,088 
161,485 
209,034 
2,251,877 

1,256,555 

236,904 

219,239 

3,065,467 

1.512.433 

776.696 
623.527 
818.261 
932.346 
311.745 

1.002.119 

1.527.498 

2,070.762 

946.282 

610,833 

1,261,064 
212,406 
450,094 
185,877 
260,727 

1,842,167 

305.260 

4.022,726 

1,417,666 

186,467 

3.076.660 
736,833 
594.125 

3.281.970 
265.630 

699.341 

201.163 

1.183.111 

3.541.901 

261.010 

125.367 

1.291.700 

972.686 

522.509 

1.170.279 

116.080 
300.282 
18.535 
89.026 



56,511.480 

6,000.645 
7.788.476 
8,057.612 
7,362.680 
6,135,246 
7.411.340 
6,367,740 
407,842 



1.462.573 
185.022 
903.051 
987.506 

6.980.157 

1.075,554 

1,549,061 

291,562 

361,683 

4,085,600 

2,236.036 

418,678 

400,926 

5,679,962 

2,865,973 

1,448,161 
1,149,538 
1,495,218 
1,710,666 
566,031 

1,773,763 
2,739,802 
3.790,756 
1,664,849 
907,941 

2,293,667 
368.650 
834.439 
335,738 
477.845 

3,386,829 

552,450 

7.132.304 

2.623,402 

344.376 

5.671,667 
1,349,800 
1.056,473 
6059,610 
480.856 

1.227.371 

374.745 

2,171.797 

6,578.897 

460,345 

226.446 
2,346.258 
1.831.575 
1.003.331 
2,116,833 

225,737 
530,667 
31.955 
156.031 



100,921,178 

14,826,844 
14,218,604 
14,777,052 
13,172,345 
14,614,724 
13,630,160 
14,962,618 
718,843 



212,202,SM 

3,203,991 
386,202 
2,147,475 
1,853,423 
22,117,384 

2,660,063 

3,109,577 

615,500 

672,060 

8,076,290 

4,684,801 

678,743 

856,181 

11,469,328 

5,376,488 

2,992,694 
2.276,773 
3,093,911 
3,459,586 
1,049,647 

4,253,656 
5.814,300 
8.799,703 
4.023,283 
2.018.056 

4.665,699 
761,966 

1.661.322 
659.013 
866.785 



17.560.139 

5.230,818 

644.648 

10,462,720 
2,740259 
2.311,699 

11.540,902 
917.605 

2.669.033 
686.913 
4.054.797 
12,202.100 
1.239.546 

479.356 
4.875.115 
3,687.366 
1.584.811 
4.669.383 

413.901 
763,112 
94,419 
470,474 



212.202,596 

29,317,633 
29,436,627 
30,733,470 
29.799,309 
29.937,786 
26.605,191 
35.044.575 
1.328.006 



1S9,140.US 

2,402.881 
288.783 
1.610.346 
1.390.067 
16,587.360 

1.935.062 

2,332,032 

461,625 

503.985 

6,056.843 

3.513.293 

669.018 

641.826 

8,616.053 

4,032.196 

2,244.521 

1.706.713 

2.320.433 

2,594.690 

787.149 

3,190.164 
4.360.724 
6,599.642 
3.017.176 
1.513.542 

3.499.067 
671.434 

1.169.290 
494.245 
661.631 

5,609.214 

809.948 

13,169.872 

3.922.977 
483.594 

7.846.963 
2.054.940 
1.732.760 
8.665.209 
688.204 

2.001.775 

515.126 

3,041.098 

9,150.754 

929.641 

369.517 
3,655.697 
2,765,439 



310,341 
572,334 
70,814 
352,469 



159,140,645 
21.987.763 
22.076.894 
23.046.748 
22,349.028 
22,462.409 
19,952,516 
26,280.871 
995,617 



65462,602 


595,492,867 


918,568 


7,374.013 


133,865 


2,036.630 


651,972 


5.374.924 


511,849 


3,818.666 


6910639 


63,233.397 


848.414 


7,582.464 


1.011.771 


10,645.509 


194.443 


1.891,288 


261.676 


2,403.738 


2.466,736 


21,285,003 


1,400,156 


10,994,812 


287,357 


2,634,464 


238,143 


1.946,978 


3.678.022 


37,799.464 


1.640.126 


14,968,612 


866.863 


6119,841 


697.143 


6,566,546 


881.807 


7,242,295 


1.015,829 


8,498,530 


310.444 


2,268,443 


1.371,488 


14,114,425 


1,834,673 


16,636,904 


2,738,640 


26,350,076 


1,192,000 


10,639,492 


635,826 


3,853,747 


1.376,896 


12,142,843 


223,417 


1,869.628 


496,512 


4,307.122 


218,163 


1.971,950 


269,168 


2,188,267 


2,370,182 


24,468,816 


301,950 


2,460,749 


5,716,061 


53,702,877 


1.677,210 


11,752,350 


192,629 


1.774.319 


3,470,147 


31.294,749 


770,769 


6396.629 


735,305 


6,326,347 


3,745,330 


33,490.008 


285,272 


2.436.568 


802,264 


5,762.330 


189,545 


1,485,528 


1,223,144 


9,580,964 


3.636,017 


33,573,045 


335,793 


2,702,151 


140.367 


1,060,496 


1.547.048 


14,425,994 


1.174.942 


11,511,967 


490.779 


4,332.319 


1.426.885 


12.095.673 


123.921 


1.215.273 


309.248 


1.518.218 


15.774 


93.792 


99.416 


1.341.264 


65,852,602 


5>5,492,«67 


9,221,499 


84,208,252 


9,460,167 


90,794,268 


9,419,352 


88.364,281 


9.667.756 


88.659.056 


8.923.902 


70.603.209 


7.905.892 


7M02.893 


10.909.696 


99.607.645 


424.438 


2.953.264 



Cl.463.926 


124,3»2,1»8 


633,011 


1,497,141 


128,716 


472,876 


602.693 


1,083,076 


456.606 


755,828 


6.439,600 


13,224,126 


767,468 


1,568,208 


950,663 


2,406,168 


181,722 


404,970 


242.351 


548,771 


2.267.929 


4,629,267 


1.261,920 


2,184,830 


273.631 


550,469 


221.740 


370,786 


3.472.870 


6,206,186 


1.531.026 


3,052,702 


821.059 


1,606.602 


651.769 


1,362,227 


807.438 


1,518,595 


921.819 


1,783,028 


287.050 


44O061 


1.304.171 


2,993.589 


1.751.009 


3.470153 


2.571.836 


5,523,444 


1.117.266 


2.122,555 


483.570 


742.764 


1.282.158 


2,534.740 


206.625 


359.855 


454.930 


865.907 


205.856 


421.976 


267.461 


436103 


2.239.091 


5.378.110 


280.630 


482.800 


6.397.289 


11.637.611 


1.4M.816 


2.283.467 


175.543 


337.055 


3.308.902 


6.474.439 


696.1 10 


1,306310 


688.345 


1,265,081 


3.661.631 


6.970.482 


270.075 


504.756 


723.213 


1.092,779 


168.678 


278,491 


1.092,950 


1,947,801 


3.381,135 


7,289,726 


308,960 


619,916 


131,306 


203.847 


1,445,063 


2.997,861 


1,099.519 


2,406.933 


457,480 


669.422 


1,333.044 


2,384,348 


1 16.076 


255.890 


303.101 


251.484 


7.961 


4.958 


66.436 


181.731 


61.483,928 


124,382,196 


6,676,682 


17,458,602 


8,963,929 


19,293,783 


6,825,537 


18,335,784 


9,044,853 


18,998,698 


6107,409 


14,378,050 


7,293,433 


14,804,017 


10174,667 


20,675,091 


397.498 


438,173 



totes at er>d Of table. 



128 



Individual Returns/1975 • State and Regional Data 



Table 5.1— Selected Sources of Income, Deductions, and Tax Items, by States and Regions— Continued 

[All figures are estimates based on samples— money amounis are in thousands ol dollars] 



Slitcs ir}d r«gk>na 



Tom 
incoiTw tax 



Number or 
rotumt 



Toll! Ux 
lllblllty 



Numbor of 
rvlumt 



UnltM StttM, total 



Alabama 

Alaska 

Anzofia 

Arkansas 

Calrfomia 



Cokxado 

Connecticul 

Delaware 

Dislnct ol Columbta 

Florida 

Georgia 

Hawaii 

Idalw 

Illinois 

Indiana 

iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massacliusens 

Micn^n 

Minnesota 

Mississippi 

Missoun 

Montana 

Nebraska 

Nevada 

New Hampsbire 



New Jersey 
New Mexico 
New Yortt 
North Carolina 
Norm Dakota . 

Ohio 

Oklahoma 
Oegon 
Pennsytvanta 
Rhode Island 

South Carolina 
South Dakota 
Tennessee 
Texas 
Utah 

VefmonI 
Virginia 
Washington 
West Virginia .. 
Wisconsin 



Wyoming 

APO/FPO' 

Puerto Rico 

u S citizens atxoad* 



IRS Reglona 



Ail rations . . 
Central 
MhJ— Atlantic 
Mkhvest 
North Atlantic 
Southeast 
Southwest 
Western 
Other areas' 



61,490,737 

833,023 
128,721 
602.875 
158,561 
6,441.079 

787.722 
950,713 
161,733 
242,407 
2,268,410 

1,262,661 

273,563 

221,761 

3,473,063 

1,531,041 

821,071 
651,768 
807,484 
921,864 
287,053 

1,304,209 
1,751,051 
2,571,941 
1,117,382 
483,619 

1,282,216 
205,638 
454,963 
205,679 
257,466 

2,239,177 

280,576 

5,397,795 

1,444.636 

175.550 

3,309,120 
696,142 
688,411 

3,551,626 
270,061 

723,247 

166.660 

1.092.977 

3,382.292 

309,000 

131,306 
1,445,245 
1,099,528 

457,484 
1,333,061 

116,100 

303,101 

7,961 

66,440 



,490,737 
,677,070 
,964,397 
,625,968 
,045,465 
,108,795 
,295,065 
,176,455 
397,502 



124.S2<.29< 

1.498221 
473.410 

1.084.787 

756.981 

13.240.384 

1.572.027 

2.408.250 

405.026 

549.613 

4.641.714 

2.186.589 

551.254 

371.269 

8.213.764 

3.054.646 

1.607.630 
t. 364.002 
1.520.023 
1.765.476 
440.202 

2.995.215 
3.471.900 
5.526.022 
2.123.926 
743.976 

2,536.730 
360,376 
866,647 
423,070 
436,409 

5,381,394 

483,851 

11,556,653 

2,264,514 
337,273 

6,479,458 
1,308,995 
1,267,258 
6,974.520 
504,906 

1,093,434 

278,645 

1,949.015 

7,312,877 

520,846 

203,926 
3,000,107 
2,407,983 



256,626 

251,464 

4,958 

182,466 



124.52e.2«e 
17,470,267 
19,306,077 
18,349,964 
19,022,145 
14,397,464 
14.640,837 
20,700,636 
436,908 



62,948,420 

853,495 
130,269 
617,630 
488,999 
6,579,094 

812,781 
963,067 
184,470 
243,971 
2,319,389 

1,297,678 

276,806 

232,315 

3,535,180 

1,568,464 

861,132 
677,769 
846,689 
945,856 
296,051 

1,319,735 
1,780,343 
2,615,746 
1,169,757 
502,205 

1,330,628 
215,005 
484,484 
209,245 
262,888 

2,270,710 

287,295 

5,477,303 

1,497,536 

188,135 

3,357,489 
719,111 
703,800 

3,603,369 
273,586 

745,371 

184,675 

1,126,783 

3,477,248 

317,378 

136,109 

1,477,279 

1,125,948 

465,210 

1,366,165 

121,149 

303,101 

8,220 

88,269 



62.946,420 
8,653,616 
9,099,534 
9,122,156 
9,189,347 
8,342,457 
7,530,208 

10,409.490 
399,610 



127,93«,933 

1,540,767 
479,515 

1,111,948 

793,449 

13,619.953 

1.625.612 

2.452.019 

411.950 

556.915 

4.754.697 

2.255.744 

561.263 

392,617 

8,402,150 

3,139,604 

1,722,759 
1,435,900 
1,570,686 
1,830,351 
456,551 

3,054,040 
3,536,530 
5,642,477 
2,206,206 
775,480 

2,626,109 
383,066 
926,105 
432,484 
447,814 

5,476,274 

498,186 

11,775,974 

2,368,800 
372,911 

6,630,871 
1,359,497 
1,313,192 
7,132,647 
514,533 

1,130,497 

307,397 

2,006,682 

7,530,062 

537,659 

211,573 
3,062,193 
2,481,286 

911,456 
2.464,092 

267,290 

251,506 

5,329 

184,060 



127,>3a,933 

17,695,096 
19,694,019 
19,027,729 
19,394,995 
14,832,666 
15.340,547 
21,312,985 
440,896 



( * ) Estimate IS not shown separately because ol the small number ot sample returns on which it was based However, the data are included in the appropnate totals 
■Returns tiled from Army Post Oflice and Fleet Post Office addresses 
'Returns tiled from Panama Canal Zone, Virgin Islands, or abroad 
•Pueno Rico, APO/FPO, or u S citizens abroad 
NOTE Detail may not add to total because ol rounding. 



Individual Returns/1975 • State and Regional Data 
Table 5.2— Returns with Itemized Deductions: Types of Itemized Deductions by States 

[All figures are estimates based on samples— money amounts are in thousands ol dollars] 



129 



Numbar of 
ratumt 



AdluitMl 
grou 

InconM 



Itnnlzed 
dtductlons 



M«<l)cal and D«nlil 
»p«nM 



NumlMr of 
rotums 



RmI Mtato taxM 



NumlMr of 
mums 



(MM Stain, total 



tlicul 

re 

of Columtita 



Carolina . 
Dakota .. 




26,074.1)61 

363.395 
56.031 
322.993 
145.322 
3.525.598 

417.770 
399.230 
74.186 
97.928 
901.900 

512.431 
119.915 
80.990 
1.384.908 
494.961 

314.205 
262.377 
330.645 
338.585 
91.837 

668.097 
782.082 
1.260.853 
564.417 
204.287 

495.460 
79.868 

151.596 
84.158 
74.707 

1.069.964 
108.084 

2.819.818 
576.064 
53.279 

1.084.383 
263.165 
324.127 

1.260.412 
104.076 

300.071 
44.457 
336.089 
1,048.067 
175.777 

51.014 
612.786 
461,994 

86.020 
601,757 

34,336 
15,393 
7,979 
44.217 



532,610,751 

6.789.577 
1.776.540 
5.826.989 
2.906.115 
71.045.968 

8.071.369 
9.235.191 
1.712.333 
2.121.348 
17.689.223 

10.079.265 
2.700.216 
1.609.454 
31.021.151 
10.231.460 

6.468.208 
5.315.288 
6.331.698 
6.603.569 
1.626848 

14.887.503 
15.844.000 
25.542,736 
11.173.734 
3.513.751 

10.235.462 
1.497,545 
3.025.194 
1.676.010 
1.464,754 

22,834.806 
2.062.555 
59.027.874 
10.617.112 
1.185.398 

22.240.437 
5.257.050 
6186.127 

25.552.220 
2.005.927 

5.319.677 
802.009 
6.658,389 
23.390.102 
3.115.520 

916.024 
12.953,735 
9.004.533 
1,849,260 
11,415,273 

696,172 
205,427 
106.465 

1.236.160 



1,474.497 
321.571 

1.460.346 

644.183 

18.772.078 

1.900.948 

2.016.860 

367.622 

517.419 
4.340.903 

2,509.963 

680.516 

354.660 

6.375.125 

2.023.433 

1.275.510 
1.060.769 
1.316112 
1.415.999 
345.558 

3.302.800 
3.680.617 
5.441.389 
2.614.573 
817.571 

2.106.756 
314.816 
630.753 
398.488 
314.526 

5.154.269 

456.422 

15.429.125 

2.469.327 
224.481 

4.501.369 
1.187.788 
1.417.822 
5.275.724 
440.291 

1.245.917 

172.992 

1.427.322 

5.015.152 

772.743 

208.219 

2.859.406 

1.909.991 

341.900 

2,549.334 

137,278 
50.622 
27.063 



19,483,273 

279.568 
26.812 
262.299 

122.166 
2.717.148 

324.456 
283.254 
49.593 
82.472 
761.714 

432.565 

83.747 

59.824 

1.000.882 

315.833 

237.036 
202.883 
231.579 
298.105 
74.384 

524.522 
614.334 
682.727 
450.900 
172.330 

367,294 
59.095 

121.290 
59.844 
56.390 

789.782 

88.332 

2.202.561 

461.694 
45.031 

667.303 
213.204 
234.007 
830.201 
69.472 

256.869 
37.198 
271.440 
827.316 
123,782 

39.864 
482.063 
348.952 

58,055 
405,614 

27.581 



149.958 

11.592 

160.456 

67.628 

1,729.415 

159.030 
161.674 
21,466 
53.356 
645.884 

303.252 
32.638 
25.408 
599.819 
157.452 

126.126 
103.141 

92.906 
213.808 

32.256 

238.779 
327.628 
300.520 
134.106 
97.001 

212.019 
30.858 
75.714 
38.754 
23.327 

472.815 

47.974 

1.576.738 

256.021 
25.61 1 

345.739 
127.554 
107.889 
470.699 
45.365 

144.882 
26.567 
126.037 
540.724 
45.026 

21.406 
260.849 
182.509 

25.923 
153.169 

16134 



25,929,082 

363.395 
55.691 
318.808 
143.903 
3.519.029 

416.662 
397.181 
73.163 
97.795 
894.083 

510.341 
119,880 
80.601 
1.374.567 
491.056 

312.149 
250.640 
329.528 
336.790 
91.423 

666.492 
777.522 
1.256.634 
563.618 
204.286 

492.295 
79.025 

149.775 
84.138 
73.985 

1.066.668 
107.528 

2.812.734 
569.952 
53.011 

1.081.757 
261.602 
322.318 

1.256.919 
102.931 

296.289 
43.600 
335.178 
1.036864 
174.844 

50.827 
606.470 
460.845 

85.635 
598.766 

33,953 
9.697 
5.930 

28.319 



44,141.2«9 

402.351 
126.609 
420.429 
184.596 
6.757.826 

672.668 
720.326 
151.878 
190.231 
820.952 

705.205 
245.504 
121.986 
2.241.344 
605.248 

481.743 
342.285 
490.508 
252.472 
121.352 

1.463.218 
1.800.664 
2.324.339 
1.210.682 
213,817 

682.526 
108.424 
166.257 
77.543 
103.746 

2.032.326 
124.350 

7.510352 
808.624 



1.408.000 
300.770 
578.059 

2.023.914 
182.407 

361.793 
45.641 
270.6 
905.885 
236.475 

88.209 
988.666 
529,255 

97.222 
1.272.700 

24.809 
9.017 
2.532 

32.373 



22.104,369 

295.536 
39.658 
289.453 
121.023 
2.946.622 

356.077 
369.037 
67.087 
62.414 
783.062 

446.298 

95.920 

70.034 

1.208.218 

438.213 

264.238 
218.362 
275.097 
222.764 
87.168 

559.670 

720.757 

1.112.866 

491.831 



438.872 
65.059 

125.945 
70.407 
70.893 

963.981 

94.566 

2.078.486 

456.419 
42.372 



230.066 

285.047 

1.133.352 

92.889 

234,557 
36.839 
291.852 
692.108 
154.834 

46.445 
529.109 
416.685 

69.998 
534,974 

27.349 
7.641 



15,513,719 

35.705 
23.971 
121.504 
32.116 
2.434.904 

188.879 
379.399 
28.720 
42.337 
441.109 

183.575 
47.914 
29.795 
899.246 
173.301 

142.790 
111.236 
80.876 
27.771 
51.363 

391.475 
880.141 
861,437 
305,210 
33.658 

209.554 
33.176 
70.213 
37.441 
71.681 

1.290.316 
29.989 

2.403.306 
159.338 
22.303 

459.195 
70.017 
214.540 
715.959 
75.218 

57.934 
23.270 
92.262 
490.457 
54.956 

38.718 
258,258 
230.991 

13.438 
413.664 

7,810 
5.174 



' iotes al end ol table. 



130 



Individual Returns/1975 • State and Regional Data 



Table 5.2 — Returns with Itemized Deductions: Types of Itemized Deductions by States — Continued 

[All returns are estimates based on samples— money amounts are in thousands of dollars] 



TuM paM— CcntlntMd 



suit UK) local 
0iaolln« taxes 



Numbar o( 
ratuma 



Ganaral aalaa taxaa 



Numbar ot 
ratuma 



Stata and local 
Incoma laxea 



Paraonal 
proparty taxaa 



(1°) 



115) 



Unltad Stataa, total . 

Alatiama 

Alaska 

Anzona 

Afionsas 

Calitomia 

Colorado 

Connocticul 

Delaware 

Ostnct of Columbia 

Flonda 

Georgia 

Hawaii 

Idalio 

Illinois 

Indiana 

iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massacnusatts 

Micntgan 

Minnesota 

MsstssipfM 

Missoun 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New Yort 

North Carolina 

Nortfi Dakota 

Oho 

Ofitanoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakola 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 
APO/FPO' 

Puerto flico 

US citaens abroad* 

Footnotes at end of table. 



24,557,076 

352,977 
51,113 
302,37? 
138,269 
3,360,359 

396,746 
366,065 
66,663 
61,492 
635,746 

493.338 
112.515 
76.083 
1.312.707 
475.177 

299.188 
235,929 
317,406 
324,006 
86,585 

636,527 
732,036 

1.231,225 
542,700 
198.701 

472,763 
69.540 

135,048 
80,464 
68,562 

1,026,667 
103,509 

2,461. t69 
542,148 
50,167 

1,050,362 
253,716 
295,645 

1,171,869 
98,861 

285,036 
41,074 
327,383 
1,001,973 
169,721 

48,245 
567.663 
441,380 

62,335 
572,721 

32,411 
9,040 



50.414 
5.097 
35.793 
17.003 
390.038 

42.367 
61.621 
9.653 
8.844 
98.486 

63.274 
12.145 
6.500 
142.531 
56.593 

26.970 
24.013 
43.107 
42.573 
11.502 

69.226 
85.206 
184.766 
64.461 
29.087 

52.568 
6.482 

14.064 
8.320 
9.300 

132.004 
11.439 

294.211 
79.285 
4.055 

n 2.239 
26.609 
28199 

146.685 
13.220 

38.597 
4.033 
40.431 
87.338 
18.817 

5.758 
63.989 
56.473 

9.944 
53,244 

3.307 
803 



25,022,426 

354.861 
31.694 
312.867 
143.162 
3.474.631 

410.373 
393.277 
24.552 
96.459 
875.403 

505.610 
117.976 
79.121 
1.357.594 
483.715 

309.010 
246.404 
322.415 
329.512 
89.251 

655.062 
759.494 
1.238.100 
555.793 
202.025 

464,651 
13.889 

148.144 
60.953 
19,049 

1,053,266 
105,925 

2.763.868 
559.936 
51.769 

1.066.250 
254.565 
29.548 

1.231.025 
101.620 

291.968 
42.851 
329.599 
1.019.215 
170.964 

49.919 
600.076 
454.656 

84.696 
583.568 

33.244 
9.020 



7,369,202 

132.236 
11.657 
107.749 
32.695 
1,233.864 

148,689 
141.745 
2,569 
24.114 
200.493 

125.015 
44.633 
17.269 
494,896 
124.713 

62,607 
60,293 
100,457 
105,833 
24.446 

164.038 
79.891 
317.923 
107.727 
69.077 

134.143 
1.744 
31.559 
20.530 
1.638 

254.045 

34.303 

1.147.598 

137.333 

13.073 

247.302 
56.784 
3.513 

283.670 
25.152 

91.376 
13.615 
115.490 
271.253 
62.496 

6.959 
148.130 
166.609 
19.146 
142,063 

9,334 
1.798 



338.923 
54.161 
287.118 
132.857 
3.121.913 

396.937 
67.437 
70.213 



77.997 

1.331.676 

460.126 

297.272 
234.369 
310.361 
298.817 
81.259 

644.468 
738.753 
1.162.778 
540.097 
165.136 

472.119 
73.337 

139.736 
5.010 
29.172 

646,304 
100.710 
2.664.309 
542.523 
50,819 

1.035.176 
236,876 
306,520 

1.230.708 
96,651 

273.050 
3.987 
52.119 
55.954 

161.440 

46.165 
572.163 
37.227 
77.040 
582.265 



(•) 



16,824,100 

161.416 
79.956 

125.846 

93.959 

2.387.466 

262.632 
%.191 
108.099 
111.642 
52.060 

293.580 
134.870 
64.884 
682.088 
203.488 

233.414 
110.282 
242.956 
70.194 
26.903 

798.745 
668.867 
915.179 
701.765 
64.134 

244.643 
59.126 
59.380 

4,490 
16.497 

336.571 

45.851 

3.582.248 

393.687 
39.949 

525.321 
120.332 
322.378 
S09.961 
57.606 

165.069 
1.714 
16.484 
25.845 
97.966 

34.997 
446.997 
21.268 
48.667 
653.345 

1.556 

n 
n 



10,808,461 

299.414 
27.742 
246.091 
104.341 
2.995.641 

342.879 
309.003 
4.121 
11.832 
105.825 

426.789 
10.772 
14.028 
42.156 

426.869 

244,116 
212.827 
156.147 
59.526 
74.984 

35.217 
675.840 

56.541 
396,321 
182.459 

411,317 
58.208 

112.966 
67,017 
53,015 

44.615 
13,093 
98,971 
156.277 
3.239 

187.764 
223.607 
22.101 
223.682 

71.597 

178.382 
33.371 
22.030 
249.110 
151.117 



476.869 
379.71 1 
50.128 
17,188 



CI 



25.169 



957,909 

13,219 
2.166 
22.624 
7.117 
223.746 

21.083 

32.229 

873 



29,103 

2.237 

946 

4.988 

41.096 

12,381 
29,525 
11,555 
3.140 
5,896 

5,165 
73,279 
16,142 
22,816 
16,398 

30,889 
6.641 

10.105 
5,453 
3,078 

6,020 
1.261 
16.932 
20.933 
299 

50.582 
22.407 

5.147 
24.515 

8,783 

11.755 
2.514 
1.979 

22,909 
9,935 



42,583 
28.909 
2.927 
1.752 

2,407 



24,642,673 

346.063 
45.234 
294.739 
132.918 
3.377.446 

380.026 
385.606 
71,219 
90,925 
837,350 

480,277 
115,616 
72,269 
1,329.154 
447.096 

294.103 
230.571 
306.247 
316.394 
86.472 

636,648 
757.226 
1.210.081 
552.663 
190.894 

471.553 
69.575 

139.315 
77.998 
69.547 

1.051.808 
98.819 

2.761.521 
535.495 
51.760 

1.017,642 
242,851 
276,757 

1.209,418 
99,424 

279,106 
41,414 
314,880 
927,945 
166,258 

47,432 
573.639 
408.773 

75.389 
565.739 

31.178 
11.295 
7.972 
28.928 



(19) 
15J 



Individual Returns/1975 • Slate and Regional Data 



131 



Table 5.2— Returns witti Itemized Deductions: Types of Itemized Deductions by States— Continued 

[All returns are estimates based on samples— money amounts are in thousands of dollars] 



Numb«r of 
ratums 



Hom« moftgag* 



NumlMf of 
ratumt 



Mlicollanoous dwluctiont* 



Number of 
ratums 



Casualty 
or ttMft loaa 



Numlwr of 
ratums 



Alimony 



Numbar of 
ratuma 



(24) 



125) 



|2«l 



m 



23,3a5,4et 

342,117 
50,311 
295,293 
125,496 
3,263,080 

383,236 
360,055 
67.440 
85,023 
614,697 

473,651 
114,589 
74.456 
1.244.780 
463.227 

260.666 
219.180 
297.229 
320.664 
80.576 

595.761 
676.242 
1.137.815 
499.767 
165.603 

443,514 
67,562 

130,120 
80,744 



939,047 
100,134 
2,406,656 
522,646 
41,996 

987,212 
239,385 
287,514 
1,100,410 
89,473 

276.639 
37,541 
316.335 
975,931 
162,096 

43,500 
560,032 
427,960 

76,650 
489,935 

31,%1 
11,286 
5.923 
31.646 



3«,HS,2S2 

507,223 
111,451 
557,480 
196,851 
6,232,180 

694,324 
710,568 
117,147 
132,159 
1,749,683 

956,964 
297,541 
126,064 
2.074,902 
769.277 

397.243 
350.304 
419.757 
559.414 
114.682 

937.444 
668.734 
1.658,742 
701.435 
265.971 

679.911 
109.992 
209.599 
162.971 
122.951 

1,465,541 
171,795 

2,880,970 
817,274 
64,926 

1,672,816 
456,904 
451,926 

1,453,751 
122,632 

424,553 
59,443 
587,969 
2,255,376 
265,509 

58,764 
1,043,868 
755,474 
127,936 
683,636 

63.175 
24.961 
11.765 
71.090 



18,987,168 

265,045 
35,357 
253,763 
100,651 
2,617,969 

315,502 
312,136 
59,982 
49,331 
695,608 

390,316 

81,086 

65,759 

1,045,009 

411,120 

231,266 
182,632 
241,041 
260,149 
69,375 

460,724 
583,690 
926,925 
391,929 
143,696 

371,835 
56,414 

113,171 
69,390 
63,447 

780.006 
84,968 
1.633.530 
409.720 
34.926 

871.597 
207.639 
245.388 
663.738 
73.656 

211.344 
31.558 
265.333 
838.951 
135.272 

37.766 
470.133 
369.605 

64.674 
413.626 

27.258 
8.430 
5.912 

15.000 



24,170,854 

274,524 
70.075 
364,550 
111.759 
4,077.558 

427,862 
469,322 
74,830 
65,408 
1.030.366 

547.029 
161.441 
76.391 
1.351.698 
490,534 

250.886 
220.959 
235,008 
315.618 
76142 

593.940 
614.036 
1.041.754 
456.695 
158,436 

420.015 
65.414 
138.533 
113.037 
88.426 

999.284 
101,970 
1,686.978 
461.833 
42.629 

1,105,238 
257,818 
282,297 
918,295 
82.059 

245,899 
36,260 
327,462 
1,209.154 
158,918 

37.779 
702,802 
471,369 

77.872 
446.836 

37.478 
13.614 
6.372 
36.352 



21,935.119 

307,033 
50,696 
279,229 
122.338 
3,143,262 

355,743 
325,663 
62,021 
67,254 
738,170 

426,612 
108,259 
61,095 
1.161,189 
404,880 

252,491 
214,789 
274,321 
292,947 
75,187 

576,212 
633,772 
1,080,194 
476,773 
172,296 

426,721 
64,368 

114,625 
74,930 
57.222 

893,471 

90,576 

2,427,113 

456,543 
39,822 

904,365 
209,860 
253,707 
1,041,597 
63,269 

247.339 
33.138 
276.159 
B15.376 
140.065 

40,257 
492.021 
406,526 

67,767 
506.867 

28.764 
13.775 
5.887 
32,503 



12,4ig,3<7 
154,090 
47,015 
143,266 
68,898 
2,209,209 

165,405 
191,662 
31.135 
67,334 
530,045 

211.649 
59.013 
23,856 
623.715 
166,336 

113.937 
102.364 
131.984 
162.058 
36.148 

301.094 
283.920 
471.042 
215.129 
82.973 

217.685 
30.690 
59.088 
53.774 
33.013 

546.616 
52.467 
1.650,172 
193.682 
19.116 

421.434 
103,217 
123,033 
540,604 
42,539 

94,782 
15,630 
155,265 
473,462 
46,60? 

19.387 
235,199 
205,597 

35,211 
170,306 

14,412 
13.671 
3.024 
32.629 



1,772,728 
28.802 
6.543 
25.669 
9,158 
296.411 

22.070 
38,138 
4.129 
9.720 
58.065 

30.772 
4.761 
1.778 
83.767 
26.873 

12.659 
12.105 
15.950 
30.921 
5.603 

44,926 
46,719 
77,329 
49,464 
11,726 

25,749 
4,865 
9,977 
6,504 
4,082 

91,972 

8,291 

212,410 

24,979 
2.725 

60.665 
13.136 
14.737 
93.502 
5,918 

11.171 
1.823 
23.245 
97.168 
11,940 

2,265 
35.147 
31,720 

4,459 
22,091 

1,449 
(■) 
(•) 



1,241,209 

32,431 
7,522 
23,923 
6,676 
202.073 

10.354 
23.303 
4,584 
3,751 
59,649 

30,137 
3,660 
421 
66,390 
16,045 

12,986 
6,542 
13.629 
14.753 
3,722 

26,185 
23,302 
59,161 
17,437 
6,693 

12,218 
3,919 

13,635 
3,612 
1.569 

55.605 
5.577 
167.771 
18.769 
4.232 

34.177 
10.293 

5.960 
66.363 

2.756 

5.696 

821 

15.330 

66.589 

5.797 

814 
17,923 
23.645 
4.936 
9.033 

561 
(•) 

n 



481,447 
4,957 
539 
4,231 
2,209 
71,146 

7,077 
6,523 
1.141 
1.569 
25.374 

8.300 
3.241 
1.127 
19.532 
5.669 

4.726 
7.822 
4.860 
8.264 
1.237 

9.959 
11.177 
14,779 
5.591 
2.978 

8.015 
985 

1.821 
681 

1.908 

22.129 
2.600 

70.962 
5.374 



22.003 
2.261 
3.624 

18.247 
1,655 

3.707 
653 
7.126 
7.837 
2.788 



16,565 
6,740 
4,026 
9,592 



850 



1,150,318 

11,935 
1.389 
8,582 
3,897 
178.094 

16.846 
23,526 
2.903 
7.394 
78.668 

19.509 
5.853 
3.093 
46.829 
12.903 

5.683 
16.366 
11.026 
20.007 

1.809 

33.944 
28.667 
32.735 
7.469 
9.194 

14.490 
1.695 
3.558 
3.908 
6.862 

68.853 
3.208 
203.493 
16.061 
1.634 

36.429 
11.612 

9.856 
47.916 

5.137 

9.873 

991 

27,721 

15,269 

2.728 

2,816 
35,450 
7,230 
7,370 
7,026 

1,578 



132 



Individual Returns/1975 • State and Regional Data 



Table 5.2— Returns with Itemized Deductions: Types of Itemized Deductions by States— Continued 



States 


Eitmptlont 
Amount 


Tixabrt lncoffl« 


Income tai 
tMfore CTMltta 


lncom« tax 
alter credlU 


Numtwr of 
returns 


Amount 


Numbor ol 
r«tuma 


Amount 


Numbef of 
returns 


Amour 




130) 


(311 


(32) 


(33) 


(34) 


(3S) 


0«) 




67.141,611 

933.136 
132,846 
809,312 
362,243 
8,761,684 

1,019,032 

1,076,446 

198,088 

201,576 

2,193,363 

1,324,723 

306,442 

234,443 

3,697,773 

1,367,578 

872,414 
655,838 
848,280 
930,386 
246,493 

1,699,508 
2,064,460 
3,323,066 
1,652,722 
541,460 

1,304,908 
207,770 
399,586 
209,113 
209,850 

2,789,765 

288,226 

6,967,690 

1,465,073 

149,869 

2,784,111 
680,058 
817.517 

3,246.633 
270.146 

777.517 
124.243 
672.747 
2,737,844 
529,273 

135,485 
1,516,604 
1,164,623 

211,396 
1,656,577 

96,054 
35,208 
24,830 
115,585 


25.263.508 

357,145 
55,036 
306,910 
143,055 
3,373,043 

402,054 
390,057 
72,486 
95,104 
843,695 

494,411 
118,563 
78.843 
1.353.526 
486.192 

301.094 
245.255 
323.395 
332.108 
89.639 

652.794 
745.250 
1.232.159 
554,052 
198,664 

464.876 
76.437 

147.175 
81.580 
73.084 

1.037.226 
106.346 

2.732.432 
557.427 
51.589 

1.063.502 
254.833 
311.561 

1.222.555 
100.314 

294.880 
41.649 
331.271 
1.018.103 
168.318 

49.630 
599.145 
449.299 

83.147 
587.506 

33.104 
15.393 
5.923 
40.674 


346.202,a>4 

4.390.848 
1,322,768 
3,563,946 
1,902,319 
43,837,032 

5,188,215 
6,160,231 
1,150,608 
1,413,188 
11,382,372 

6,321,993 
1,718,515 
1,023,292 
21,007,278 
6,871,604 

4,342,367 
3.606,978 
4.183.082 
4.269.020 
1.037.003 

9.676.018 
10158.993 
16.828.287 
7.027.228 
2.168.773 

6840.346 

963.181 

2.000.191 

1.073.496 

942.318 

14.951.407 
1.321.260 

36.886.455 

6.727.665 

814.365 

14.991.553 
3.419,925 
3,974,395 

17,120,752 
1,307,253 

3,318,099 
510,237 
4,377,369 
15,752,658 
1,825,448 

575,747 
8,628,814 
5,961,740 
1,298,694 
7,240,045 

464,534 
119,597 
59,195 
944.173 


25.265,602 

357,145 
55,036 
306,910 
143,055 
3,375,092 

402,054 
390,057 
72,466 
95,104 
843,695 

494,411 
118,563 
78,887 
1,353,525 
486,192 

301,094 
245,255 
323,395 
332,108 
89,639 

652,794 
745,250 
1,232.159 
554,052 
198,664 

484,876 
76,437 

147,175 
81,580 
73,084 

1,037,226 
106,346 

2,732,432 
557,428 
51,589 

1,063,502 
254,833 
311,561 

1,222,555 
100,314 

294,880 
41.649 
331.271 
1.018.103 
168.318 

49.630 
599.145 
449.299 

83.147 
587.506 

33.104 
15.393 
5.923 
40.674 


64.066.203 

1.046.967 

343.235 

826.265 

476.659 

10361.666 

1.222.359 

1612.796 

287.804 

376.188 

2.961.570 

1.493.753 

409.368 

242.478 

5.287.894 

1,695,541 

1,047,327 

911.750 

1.049.263 

1.077.317 

243.412 

2.338.947 
2.424.324 
3.972,223 
1,612,673 
502,898 

1,687,549 
231,737 
500,878 
264,870 
227,699 

3,703,129 

309,492 

8,927,741 

1,555,983 

207,942 

3,707.098 
851.249 
919.749 

4.223.361 
315.954 

745.732 

124.025 

1.084.227 

4.180.607 

406.006 

130.573 
2.076.614 
1.414.575 

352.156 
1.638.862 

118.302 
23.565 
12.380 

299.454 


24.516.858 

345.91 1 
54,494 
291,312 
136,611 
3,257,920 

394,646 
376,275 
71,066 
93,301 
819,599 

475,027 
113,610 
76,582 
1,315,877 
474.408 

293.862 
237.532 
314,694 
313,282 
85,755 

647,249 
731,844 
1,207,125 
531,397 
188,846 

470,323 
74,378 

142,236 
79,585 
71,083 

1,006,705 
103,260 

2,665,051 
539,800 
49,238 

1,043.329 
244.901 
298.903 

1.188.174 
96.356 

282.518 
39.872 
316.364 
990.475 
160.838 

48.177 
586.963 
432.844 

81.740 
568.548 

32.412 
15.393 

n 

34.120 


79,* 

9 
3 
7 
4 
9.8 

1.1 
1.5 

2,E 

1,< 

5,t 
1,f 

1 

! 

1,( 

2,: 
2,; 

3,: 
1,1 

1,1 
3,: 

8,! 

1,. 

3.: 
4.< 

1.1 
3.: 

1.' 
1. 

1. 
(•) 
























Hawaii 


Illinois 






















M 


Montana 
Nevada 
























South Dahola 

Tennessee 

Texas 

Utah 


















U S citjzens abroad* 



(* ) Estimate is not shown separately because of the small number ot sample returns on which it was based However, the data are included in the appropnate totals. 

'Returns tiled from Army Post Ottice and Fleet Post Office addresses. 

'Returns tiled irom Panama Canal Zone. Virgin Islands or abroad 

'Includes type of deductions not specified 

NOTE Detail may not add to total because of rounding 



Individual Returns/1975 • State and Regional Data 



133 



tie 5.3— All Returns: Number of Returns, Exemptions by Type, and Number of Returns by Number of Exemptions Other Than Age or 

Blindness, by States 

[All figures are estimates based on samples— money amounts are in thousands ot dollars] 



UnHM SttlM, total 

na 

9 

tas 

nia 

1)0 

ctcul 

ve 

ol Columbia 

a 

ky ■:::::::::':;:::: 

na 

Id 

;husetts 

in 

Ota 

W 

n 

la 

ka 

1 

ampshire • 

efsey 

iexico 

ort 

Carolina 

Dakota 

•ma 

/Ivania 

Island 

Carolina 

Dakota 

ssee 

nl 

iglon 

/irginia 

lan 

ng 

PO' 

Rico 

tizens atjfoad* 



notes at end or table. 



Number or 
ratums 



92,229,332 

1,190,083 
154,800 
845.347 
698.413 

8.660.529 

1.041.115 

1.243.732 

236.081 

309,551 

3,180,918 



1,776,459 

358,510 

308,238 

4.476,990 

2.022,623 

1,106,216 

887.400 

1,158,570 

1,276,694 

406,518 

1,679,807 
2,321,090 
3,352,873 
1,526,636 
721,187 

1,783,749 
297,349 
614.764 
272.992 
338.499 

2,918.856 

419.365 

6,876,422 

2,004,327 

243,847 

4,181,357 
1,011,707 

925,316 
4,573,333 

370,662 

1,008,827 

253,077 

1,529,190 

4,628,025 

440,270 

179,753 
1,918,588 
1,443,115 

609,955 
1,788,831 

155.939 
315.675 
26,524 
159,638 



Ad|uat«l 

grou 

Incoma l«M 

daflcn 



947,7M,e73 

12,274,800 
2,790,812 
8,892,519 
6,479,091 
104,480,638 

12,051,252 
16,174,169 
2,937,583 
3,690,624 
34.240.232 

18.483.821 
4.269.025 
3.189,948 
57,066,124 
23,230,630 

12,649,586 
10,095,249 
11,799,083 
13,757.740 
3.842.538 

21.892.364 
26,517.856 
41,101.962 
17.392.266 
6.732.088 

19,260.942 
2.979.493 
6,645.557 
3.085,793 
3.529,2^ 

37.754.441 
4.032.511 
87.314,616 
19,972,537 
2,719,671 

48,100,944 
10,479,769 
10,166,326 
52.086,776 
3.907,629 

9,866,346 
2,389,766 
15,659,916 
52,201,080 
4.690,427 

1.775.864 
22.634,996 
17,556,906 

6,707,336 
19,639,184 



1.813,560 

2.668.760 

200.195 

1.912.283 



Total 
number 



212,202,596 

3.203,991 
385,202 
2,147,475 
1,853,423 
22,117,384 

2,580,083 

3.109.577 

615.500 

672.060 

8.076.290 

4.684.801 

878.743 

856.181 

11.489.328 

5.376.488 

2.992.694 
2.275.773 
3.093.91 1 
3.459.586 
1.049.547 

4,253,656 
5,814,300 
8,799,703 
4,023,283 
2,018,056 

4,665,699 
761,966 

1,561,322 
659,013 
868,785 

7,479,394 
1,080,066 
17.560,139 
5,230.818 
644.848 

10.462.720 
2.740.259 
2.311.699 

11.540.902 
917.605 

2.669.033 
686.913 
4.054.797 
12.202.100 
1.239.546 

479.356 
4.875.115 
3.687.366 
1.584.811 
4.669.383 



413.901 
763.112 
94,419 
470,474 



159,140,845 

2.402.881 
268.783 
1.610.346 
1.390.067 
16.587,380 

1,935,062 

2,332,032 

461.625 

503.985 

6.056.843 

3.513.293 

659.018 

641.825 

8,616.053 

4,032.196 

2.244.521 
1.706.713 
2.320.433 
2.594.690 
787.149 

3.190.164 
4.360,724 
6,599,542 
3,017,176 
1,513,542 

3.499,067 
571,434 

1,169,290 
494,245 
651,531 

5.609,214 

809.948 

13.169.872 

3.922.977 
483.594 

7.846.983 
2.054,940 
1.732.760 
8.655.209 
688.204 

2.001.775 

515.125 

3,041,098 

9,150,754 

929,641 

359,517 
3,655,697 
2,765,439 
1.188.608 
3.501,921 

310,341 
572.334 
70,814 
352,469 



Fof 
taxpayer 

(and 
spouse) 



1,882,623 
231,418 
1,303,791 
1,134,392 
13,026.936 

1.599.672 

1.881.971 

356.680 

396.648 

4.886.396 

2.733.952 

530.041 

495.399 

6.906.162 

3.202.442 

1.773.676 
1.411.108 
1.855.540 
1.986.389 
627.840 

2.539.664 
3.492.988 
5.217.190 
2.347.437 
1.136.851 

2.751.385 
457.414 
960,780 
405,637 
522,136 

4.441.053 

638,632 

10,300,967 

3,152.277 
379.505 

6.399.572 
1.640.554 
1.438.406 
7.003.007 
563.678 

1.572.882 

398.070 

2,448,995 

7.241,709 

692,260 

282,194 
2,976,617 
2,267,059 

976,325 
2,759,963 

246,361 
478.178 



For sge 65 or over 



(■) 



78,595 
4,776 
81,227 
73,568 
796,778 

81,723 
134,843 
18,714 
30,984 
467.649 

120.336 
29.818 
25,511 
487,083 
182,863 

140,852 
103,867 
94,344 
91,211 
43,657 

121,996 
254,102 
263,301 
159,493 
47,824 

171,195 
33,171 
73,251 
19,395 
34,640 

290,200 
30.029 
765.595 
171.573 
31,162 

330,896 
99,110 
83,514 

432,748 
47,573 

69,517 
30,858 
101,808 
357.914 
27.302 

17.943 
153.142 
118.011 

32.558 
192.432 

12,422 



Number of 
exemptions 



1437 JM 

95,172 

5,889 

106,743 

92,703 

1,031,376 

109,873 
172,708 
25,195 
40,362 
631,552 

145,928 
36,269 
32,116 
631,711 
240,143 

198,178 
139,232 
113,884 
112,293 
55,812 

152,950 
330,656 
360,948 
193,105 
60,374 

216,370 
41,370 
98,790 
22,122 
43,431 

375,785 
39,611 
979,765 
216,573 
39,936 

422,996 
129,281 
110,487 
541,397 
63,852 

90,855 
39,092 
131,833 
474,435 
38,479 

24,319 
197,999 
145,852 

42,455 
253,712 



16,367 



(•) 



MKisted 



less deHctt 



t1.010.931 

626.320 
74.652 
868.773 
604.627 
9.116.772 

989.951 

1.569.708 

239.977 

493.014 

5.180.572 

1.131.121 

300.693 

240,557 

5,421,478 

1,660,120 

1,212,008 

1,014,386 

830,251 

974,095 

384,865 

1,487,067 
2.602.508 
2.590.248 
1.586.184 
478.428 

1,711,215 
267,052 
809,997 
254,746 
326,457 

3,019.283 

309.469 

9.345,332 

1,643,198 

319,523 

3.329.959 
1.001.155 

817,033 
4,040,376 

409,591 

657.418 

251.710 

1.017,509 

4,147,081 

256,099 

160,702 
1.597,967 
1.280,893 

357,962 
1,609,632 



141,404 



134 Individual Returns/1975 • State and Regional Data 

Table 5.3— All Returns: Number of Returns, Exemptions by Type, and Number of Returns by Number of Exemptions Other Ttian Age 

Blindness, by States— Continued 

[All figures are esumales based on samples— money amounts are m thousands ol dollars] 




Ei*mptlon»— Contlnu«d 








Tixpaycr'i d«p«nd«nls 


DopwHlont diMron 
living II homo 


IMnfl away Irom honta 




SMn 


NumMr ol 


NumMr ol 
•xwnpUona 


Adiuftw) 
groH 

Incomo 
Mu 
doncll 


Numbar ol 
ralumt 


Numbar ol 
aiampOorii 


Numbar ol 


Numbar ol 
axampUona 


Numbar ol 
latuma 


Numbar . 
axamptloi 




(») 


(10) 


111) 


(12) 


(13) 


(14) 


115) 


(16) 


(17) 




34,624.433 

589.210 
65,070 
334^41 

288.535 
3.568.310 

418.526 
464.929 
105.530 
112.360 
1,251,744 

645.335 
138.524 
137.962 
1.801,339 
881,462 

440,756 
352,086 
521,966 
615,005 
162,296 

717,505 
870,061 
1,428,764 
612,401 
372,846 

762,233 
116,895 
223,893 
115,821 
131.429 

1.253.029 
180417 

2.878.536 
904.644 
95.978 

1.727,366 
452,900 
366,398 

1,840,554 
130,900 

476iS36 
102,903 

718,225 

2,055.173 

203.835 

75.045 
823.851 
594.401 
275.794 
710.841 

67.616 
1*4.020 
17,427 
80,786 


75,4S6,a97 

1,223,976 
147,802 
734 J09 
623.804 

8.030.392 

869.997 

1.050,681 

233,038 

234.500 

2.549,727 

1.796,670 

311.935 

328.490 

4.038.111 

1.928.077 

1.017,467 

723,809 

1,124,469 

1.360.171 

364,843 

1,553.268 
1.984,144 
3,214,056 
1.478.839 
620.049 

1.696.980 
263.008 
501.050 
231,096 
302,869 

2,659,479 

401.371 

6.256.357 

1,854.315 

224,806 

3.633,894 
963,194 
757,794 

3,988,491 
288,968 

1,001,236 

248,889 

1,465.716 

4.478.357 

508.202 

172.676 
1.697.917 
1.268,298 

565,261 
1.647,239 

151.028 
264.265 
45.867 
185.726 


534,068,391 

7,684.537 
1.538.725 
4.830.387 
3.589.211 
57,996.682 

6.435.705 
8.902.898 
1,722.058 
1.644.959 
17.875,054 

11,228,142 
2,438,148 
1,894,640 
31,514,053 
13,574,714 

7,211,150 
5,459,464 
6,872,273 
8,453,948 
2,105,059 

12.743.100 
14,487.011 
23,714.024 
9.864.313 
4.238.878 

10,959.228 
1,642.559 
3,406,724 
1,709,578 
1,950,435 

22,137,442 
2,423,750 
46,056,222 
11,598,582 
1,496,305 

26,769,067 
5,975,405 
5,592,110 

28,414,992 
2,017,271 

6,064,038 
1,310,712 
9,226,768 
30,099,018 
2,967,775 

977,981 
13,145,518 
9,468,751 
3,795,235 
10,820,347 

1,056,666 

1,495,542 

157,770 

1,313,067 


32,695,569 

571,183 
60,844 
313,367 
275,116 
3,294,432 

398,274 
436,239 
100,900 
98,989 
1.180,007 

801,298 
128,692 
136,407 
1,682,760 
835,123 

431,370 
333,367 
493,308 
581,854 
156,263 

672,622 
814,364 
1,367,357 
589,184 
355,235 

732,980 
112,301 
216,660 
108,718 
127,715 

1,166,031 
169,486 

2,683,896 
849,786 
93,305 

1,629,075 
435,629 
350,146 

1,744,821 
127,125 

450,389 
99,884 
662,742 
1,960,845 
197,163 

72,489 
774,989 
568,227 
262,336 
687,079 

64,489 
133,037 
13,781 
71,846 


70,845,058 

1,169,831 
139,537 
681,164 
599,555 

7,210,554 

821,070 
990,871 
219,656 
211,820 
2,378,642 

1,698,877 

286,922 

321,865 

3,724,020 

1,821,469 

995,163 

687,543 

1,069,501 

1,281,351 

346,953 

1,435,726 
1,880,487 
3,062,476 
1,425,406 
777,230 

1,620,692 
248,788 
487,934 
215,556 
291,652 

2,474.660 

378,500 

5.814.598 

1.755.868 

218.980 

3.431.204 
928.195 
716.776 

3.789,894 
279131 

947,221 

241,377 

1,375,651 

4,224,466 

491,288 

167,159 
1,588,167 
1,192,343 

535,903 
1,596,783 

142,813 
253,285 
34,949 
163,335 


960,909 

5,106 
3,635 
4,370 
1,941 
150,854 

14,789 
8,716 
4,001 
3,976 

40,307 

16,238 
4,459 
1,955 
62,477 
32,087 

5,546 
14,712 
19,409 
15,252 

4,370 

20,536 
19,854 
44,184 
15,723 
4,953 

16,728 
4,284 
3,887 
3,723 
4,059 

19,812 
3,997 
50,655 
14,742 
1,604 

66,473 
9,432 
13,835 
45,122 
2,190 

9972 
1,564 
14,443 
43,536 
5,551 

905 
33,711 
27,646 
8,231 
18,892 

2.843 

(•) 

3.259 


1.713.064 

6.434 
5.619 
9.828 
5.031 
292.875 

27,109 
17,642 
7,677 
4,994 
64,343 

22,736 

8,297 

3,559 

136,505 

57,564 

8,831 
22,946 
29,922 
29,168 

8,897 

43,801 
39,886 
73,145 
34,206 
7,756 

27,544 
7,246 
7,319 
4,532 
7i44 

31^93 
5,255 
93,594 
22,014 
2,362 

109,925 
17,772 
24,490 
76,720 
3,039 

16,485 
2,276 
23,243 
77.522 
9.216 

1.339 
52.487 
49.582 
11.344 
31.312 

5.292 
(•) 

7,314 


2,320,431 

38.910 
2.165 
31,183 
17,215 
349,770 

19,427 
36,262 
5,073 
14,398 
87,398 

53,061 
12,552 
2,768 
148,218 
37,987 

9,343 
12,037 
23,459 
37,839 

7,985 

59,018 
56,607 
62,244 
16,663 
24,798 

39,232 
5,634 

5,359 
9,652 
3,681 

132,417 
13,539 

303,903 
64,565 
2,413 

76,938 
15,471 
12,657 
104,573 
6.530 

29.411 
4.332 

47.556 

129,014 

5,964 

3,731 
51,759 
21,275 
15,277 
18,449 

2,497 
(•) 


2.9 

5 

1 
1 

1 

IB 

I'l 

;•) 

IT? 

r 


























Idano 


llhlXMS 


iiy^nnq 
















Michigan 


















































West ^rgna 






APO/FPO' 









Footnotes at er>d of table 



Individual Returns/1975 • State and Regional Data 



135 



Me 5.3— All Returns: Number of Returns, Exemptions by Type, and Number of Returns by Number of Exemptions Other Than Age or 

Blindness, by States— Continued 

[All figures are eshmales based on samples— money amounts are m thousands of dollars] 



NurDb«r of returns by number of exemptlone oB>ef than age or Ulndnaaa 



United Stun, total . 



sola 



-lampshife . 



Jersey , ,. 
Mexico .. 
fort ,,. 
Carolina 
Dakota . 



Carolina 
Dakota . 



mgton 
Vtfgima . 
man 



FPO' 

3 fllCO 

otizens abnjad* 

ilnotes at end of table. 



•2,22«,332 

1.190.083 
154.800 
M5.347 
69S.d13 

B.660.529 

1.041.115 

1.243.732 

236.081 

309.551 

3180.918 

1.776.459 

358.510 

308.238 

4.476.990 

2.022.623 

1.106.216 

887.400 

1.158.570 

1.276.694 

406.518 

1.679.807 
2.321.090 
3,352.873 
1.526.636 
721.187 

1.783.749 
297.349 
614.764 
272,992 
338.499 

2,918,856 

419,365 

6,876,422 

2,004,327 

243,847 

4,181,357 
1,011,707 

925,316 
4.573,333 

370,662 

1,008,827 

253,077 

1,529,190 

4,626,025 

440.270 

178,753 
1,918.588 
1.443.115 

609,955 
1,788,831 

155,939 
315.675 
26,524 
159,638 



31J86.644 

374,950 
66,353 
328,477 
225,404 
3.525,245 

413,793 
543,147 
93,267 
158,445 
1,195.726 

596,577 
166,906 
109,041 
1,795,573 
727.636 

407,685 
325,339 
384.374 
424,166 
162,979 

654,939 

1,034,787 

1.250.585 

649.703 

224.416 

684.778 
119.505 
247,038 
111,734 
140,777 

1.160.277 
168,404 

2,792,064 
679.935 
97.955 

1.633.470 
326.419 
363.605 

1.847,685 
164,774 

346,917 
97,570 
487,178 
1,649,336 
163,662 

64,730 
720,938 
507^44 
210,872 
716,042 

57,349 
138,741 



19.370,906 

282,242 
30,393 
214,630 
198,795 
1,946,596 

256,849 
273,978 
47,505 
71.133 
68^434 

437198 

64.608 

67,386 

1,051,536 

479.027 

276.258 
233.826 
299,650 
305,877 
93.891 

397.106 
482.565 
797.865 
296.482 
165.395 

397.652 
69.61 1 

160.265 
61.588 
73.681 

637.637 

92.003 

1.555.461 

514.934 
54.427 

1.006,211 
257,859 
223,480 

1,065,551 
81,523 

234.083 
58,410 
389,435 
1,129.357 
87,790 

44,162 
450.569 
399,330 
142,652 
410,734 

X560 
37,012 



96,256 
1,022,355 

121,590 
124,544 
32,307 
35,733 
433,551 

282,624 
42,153 
38,601 
536,105 
282,349 

116.927 
121.096 
162.807 
198.419 
46.765 

218.011 
251.910 
454.267 
164.756 
123.484 

250.705 
34,580 
70,084 
38,261 
37,491 

405,058 
52,715 
883,982 
313,705 
29,666 

576,263 
144.098 
124.311 
563,709 
42.931 

167.720 
30.931 
257^66 
674.447 
56.546 

21.412 
290.851 
169.487 
113.598 
209,497 

21,129 
39.840 



114,244 

94,816 

1,111,585 

135,854 
148,415 
33,058 
19.271 
377,547 

264,210 

38,490 
42,300 
556,406 
27i018 

148.558 
115,524 
166,219 
164.730 
50.265 

215.655 
256.244 
363.215 
196.349 
97,627 

234.639 
36.261 
64.980 
33.417 
42.058 

375.070 
54.657 
842.325 
273.110 
29.314 

490.302 
161.202 
116.785 
552.811 
41.357 

136.159 
30.368 
211.159 
570.915 
51.587 

24,403 
246,148 
197,609 

71,790 
231,649 

22,920 
75,998 



94,330 
11,455 
43,614 
48,896 
564,966 

70.282 
85.152 
16.169 
11.926 
164,073 

103,380 
25,151 
26,223 
298,913 
149,583 

93,047 
50,320 
79,328 
107,337 
30,370 

97,992 
164.403 
255.052 
103,860 

52.346 

106.855 
20,935 
38,684 
19,461 
23.033 

197.937 
22,509 
440,854 
138,941 
16,644 

280,545 
79,106 
55,038 

319,956 
23,354 

75,061 
17,132 
109,601 
344.687 
34,033 

12.160 
12i951 
114.082 

37,978 
107,006 

10.763 
19,007 



55,719 
9,430 
46,194 
34,246 
489,782 

42,747 
68,496 
13,775 
13,043 
127,587 

92,470 
21,202 
24,687 
238,457 
112,010 

63,741 
41.295 
66,192 
76165 
22.248 

96,104 
131,181 
211,689 
115,486 

47,919 

106,920 
16,457 
33,713 
8,531 
21,459 

142,877 
29,077 

361,736 
83,702 
15.841 

194,566 
43,023 
42,097 

223,621 
16.723 

48.867 
18.666 
74.551 
259.283 
46.652 

11.886 
85.131 
55,363 
33,065 
113,903 

9,196 



136 



Individual Returns/1975 • State and Regional Data 



Table 5.3— All Returns: Number of Returns, Exemptions by Type, and Number of Returns by Number of Exemptions Other Ttian Age 

Blindness, by States— Continued 

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



Numb«r of r*tunu by numlMr of 
txtinptlons ottwr tfun ag« or bltndnM*— ContlniMd 



UnHod SUtM, tout . 



Alatwma 

Alaska 

Aniona 

Arkansas 

Califofnia 

CofOfaOo 

Connecticut 

Oelaware 

Oistncl of Columtwa 

Flonda 

Georgia 

fHawui 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 



Missoun 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 
New MexK:o 
New York 
North Carolina 
North Dakota 

Ohio 

Oklahoma 
Oegon 
Pennsylvania 
Rhode Island 

South Carolir^ 
South Dakota 
Tennessee 
Texas 
Utah 

Vermont 
Virginia 
Washington 
West Virgins 
Wisconsin 

Wyoming 

APO/FPO' 

Puerto flico 

U S citizens atxoad' 



IM) 



m 



44.140.1X5 

688.615 
76.139 
456.395 
435.771 
4.345.502 

553.657 
635.391 
120.596 
86.000 
1.704.223 

956.620 
169.750 
186.613 

2,315.486 
1.176.172 

867.460 
523.708 
696.970 
708.669 
221.277 

856.517 

1.165,521 

1.861.297 

819.333 

410,067 

961.449 
159.471 
344.617 
131.557 
182.511 

1.514,930 

219,267 

3.401,031 

1.141,119 

134,820 

2.207,067 
625.734 
509.619 

2,422.187 
192,467 

557,160 
144.433 
917.756 
2,602.412 
251.614 

103.441 
t. 057.223 
823.944 
363.173 
968.856 

89,910 
158,404 
17,667 
97,895 



15.(56.072 

224,367 
23,317 
180,580 
184,266 
1,562,074 

208,796 
234,857 
37,284 
37,649 
732,510 

334,547 
51,936 
61,235 
879,405 
413,525 

257,773 
209,975 
252,210 
236,497 
81,198 

306.336 
416.242 
673.484 
264.532 
121,127 

336.696 
60.400 

142.434 
45.436 
65.745 

502.702 

70.544 

1.195.309 

419,520 
49,914 

815.527 
229,275 
193.399 
660.458 
74.988 

180.704 
52.604 
323.787 
921.467 
72.773 

38.978 
373,000 
341.470 
123,289 
361,721 

30,492 
30,864 



176,413 
15,900 
83,019 
84,838 

829,680 

109,049 
110,972 
25,393 
18,130 
349,854 

216,702 
35,644 
34,912 
463,146 
247,853 

110,832 
111,901 
146,648 
169,115 
40,670 

182,348 
221,124 
389,193 
152,302 
96,310 

202716 
31,065 
68,019 
29,102 
33,121 

337,327 
47,374 
690,848 
266,813 
25,283 

481,702 
130,188 
109,942 
501,245 
39,063 

137,412 
27,565 
225,706 
573,994 
50.739 

17,534 
251.106 
142,129 
100.685 
180.441 

18.321 
37.122 



151,524 
17,001 

107,325 
89,870 

986,793 

127,633 
139,756 
29,758 
12,655 
344.819 



40.971 
492.666 
262,146 

147.096 
110,219 
158.488 
138,487 
49.354 

193.276 
240.066 
354,015 
191,106 
90.008 

219.146 
33.427 
63.170 
29.975 
40.274 

347,122 
50,872 
764.918 
250.422 
27.969 

456,738 
151,969 
111,059 
513,913 
39,354 

123,456 
29,266 
192,444 
535,988 
49,660 

23,372 
229,616 
181,797 

71,165 
218,630 

21,591 
67,133 



83,032 
10,842 
41,100 
43,950 
515,063 

66.068 
62,527 
14,967 
8.132 
156,617 

90.855 
23.393 
24.843 
266,789 
142,114 

89.575 
50.320 
75,067 
89.204 
28.105 

88.352 
159,197 
245,439 
96.220 
55,502 

105,190 
18,895 
37.285 
19.454 
22.828 

188.595 
22.291 
408.706 
127,068 
16,361 

267,163 
72,367 
53,461 

306,466 
22,890 

70,202 
16,589 
104,826 
320,666 
32,482 

12,089 
121,072 
106,587 

36.169 
101.790 

10.547 
19.007 



(*) Estimate is noi shown separately tiecause of the small numtier of sample returns on which it was based, hfowever, the data are included in the appropnate totals 
'Returns tiled 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 ol rounding 



Individual Returns/1975 • State and Regional Data 



137 



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138 



Individual Returns/1975 • State and Regional Data 



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^^^^ '^'•'^ C30C3C30 00000 888® Sn 

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Individual Returns/1975 • State and Regional Data 



139 



■w ^ft cbcD^r^tO cOiSJMaS 0)0-5 — lA axMrtSj eniflCMOO R o> en oi — mcoor^oj i^iricnoiuS tBenr-OJiA — r- 

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140 



Individual Returns/1975 • State and Regional Data 



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f«- 0)00 r-.<oipcbr«" •-(S«-o05 ^^noi"- — Srt^ irtincMr- 

co^-CM oftftocn in^mr^m stootoo r^cu covmu' 

v' iri ■«" □> V ID in oi cm" r«^ in to •- •-" cm" « o> o" --" cr> in V ■^ 

oviO vvincov cnc^c^coc^ cnr^c^c^-- vc^r^ci 



•)CO tMtMCOf«-a> CMvtomcM tpo'^to 
>) CM r- ID TT CM » r«-_ o> — o) n to m 



IPlM 






D O) CO ■«■ ■« •- a> ■•- m 
-■-r-coo ooco"» 



« a> a> CO W) CO (M •- f-- O ■«■ r- CO to •- <? r«- C? O to CMCMOiptO 

CM_ o eo_ ft O r--_ CM m r-. ® c^_ ft_ — v r- S cm_ o cm_ cm oi v_ co_ ft ib 

a" CO V" •-" ci ■v oi cq" in" oi o •-' q" co' to' cm td to" cm' o> <o co so' cm' cm 

r>- -- to CO •- 01 CO <» o O) r- IT) CO CM ■- o co o -- m cm r- o r»- 

in-^mft <s •- — •-•- •-•-•- -^ ^ inco--ni 



III 

•- E I 



Soor 






co-wmffico CMOCoott m<2in--in •- c 

r-.f*.ciftft .-cM<iicM« S V « to — too 

S" 3-" ^" o" V to" '-" o) to p «' f~" cm" cm" to' V o 

Onf> V ^ — ^ CO O CM ft CM to -- f"- ■- 



SSKS 



3e 3S 



i? 



s s s 



8S SS 






O IT So — t( 






in uj in r- 01 CM m ec 



-" — " cm" CD 



S^ »o in 
'V vo) o 






V Q V to to toooicoto piOOlcotO 

tOCBCM---- ■wftCMWO r-cotoo-- 

^ co" f--" V cm" cu" cii '-' a>' iri « 5" 10 q to' 

•- — --CM CMCMCOCMCM ^ OO ■* * •- 



°5s 



o o to 3 
u^" lO" ocm" 



Soj — <5 ■« 
o o> tf> in 



sssst 

mm 



» o V in o a> cv CO 

5 t-- — C^J oS CO CM •- 



585 



8cmSC3 



MooS So>3-« 



oS^Jf^S 

— "sTcm'o" — 






■n to « to c 



-'5^ S 



to O) ■» rt o> ^. ■". 'H 'H Q. 
to CO a> p' m" V in CO o to 



nom — 



li 

■c 



IE 






ft £ ir> O) to to a> ^ 
r>> r- m m in «> toft 



5 3 5iss I 



3 in CO o>ncpin^ r^comcop r-- tJi co cm 

8 CO CMin^o-* CM r^ oi o S CM V r- to 
o> CM to CM r-~ ^ 00 O) ft to to (B — r- ■« 



MincM in*to^f«- ScMr«-mop 
---CM cii----^w fl'win'win 



33 



8SSS 



T < tcj S S 



SSSS3 S 



sass 



asss 



- CM CO !fi '^ "" ■" * 



Min-j •- 1^ at ^ ao oiojqcoin S-^tsw- 

nvto otoo) — a> ■«f>-aiP~cM Aoiinoor- 

J) ■* r«. A in CO o) CO oinr«~vf- oicoc\i-«tc 

S" " — ' in" co" «" CO —' (o o) to' to' c\j' r-.* m oi cm" tc 

m tFcm — inm ^co-9co-» toSvm- 






lo-wcrjto-- 



-.S--? S~5S 



-fttow— 9>99S^ cooar>. CDio>-^ 

-a>»«f-- nocMintS ini>>.*^ vft^ti: 

■ ' 'ss ;:ts 



3or«. -vcOTOiio p---mft'« cm« 
CO'* eOV'**^ CMtOOtOtO CM 



Sto CO 5 o) •- o>Otooiin — — m r>- m 5 — I*- to m cmcm^sj 

— o <* CM ¥ ■« — Q r~ to >« to ^ o> S ^ r>- V * 5 vinojo 

^ o •- to o * f^ CO to CO K iniotocMS o m cm — i ^ o id r~. 

* o" o) «-" op op" cm" O) o) iri CO f-.* p* 3 m' to" cm" to — " cm' •-" f--" oi co" 15" 

h*. — •- r-- * ft eO « V •- ^ i>~ ft CO p * o) * o> o » m — irt irt 

^ — — CMCM cocM — inin vvtoinco oOco--cm ■•cm 



SSor- 



II 



^ — SoS3 



tn in (O CO to in to CM CO o — c 
inoiinr^D a&(00>*-0 r^-cs 
co'p-'iritp— — 'cm' gift' o --" 



S3Sg' 



3 %: 



U03 vr-ojoto -"VCOCMO) 
-■-o cM«3a?) cocMCor-.» 

~tOCO C^ t£ A lA CM ^ to ^ CM 3 



SS2S[? 



5 to_ v_ CM_ a r--_ 5 ^ 5 co_ 
incMpp^in ttco*-^oi 
vvincow f~-ftinin — 



asss 



^«AM S(S(3«*' 



aaaa suaas ••'*-•*•' uuuu^ 



, iiiii mil iiiii iii|i iii| ^|ii» , §1111 iiiii mil mil iii» m 

P 213333 33333 __„ fifiSo EwQQO ^ i^^'^ 33335 -,„„„„ „„„„^ SSSo Cv-fi 



.:ii 






IciSias asuss Ss^E^ ESaSS sals s^" 



SSSSO SSSBO o'^'cm'coV iripm'p'p' 888* 'Z^'ASiSi 

iauas, ssKss sssss saaas saas « 



Individual Returns/1975 • State and Regional Data 



141 






2 S cu V S oc 






•-■-■- usK-ff«.fl- — 



2 SS S!S2 



S I 



■J 5 O) "- .- S <\* -- 2 " 3 *" 



3a s 

0"a>— 'o cJ 



- <D noDuir^oi CDior^a>a) ooio^tp 

Sm •- r~ m o> iTj 1- ■- f^ •— in v CM n V 

jj'to ^"j^jfgoj ^S^ZS** o^'oi'^'m 






I 

If 



<*i I O tr -^ 0> tC><S 00 » p«. — o 






» •- cJ t^ m" (D r^" o) tC r-T o ^* t\i e? o o ^" lO r«-" oi in r-." ci ■^ V ■« 



28K sssi 



o <o o (O en <o 



r>. r^ <o IS CM n a> o CO ■* cv 






B33S 



^tSS 



'.S.SS 



-. c^ r-. 2 m f) w ■«■ (O en mmcnncg eo lO ^ c^ r~ lo to a 

- m •- n -- tn en r>. r>- m ^oir«.coio 0}U>ioC> o<ftinc> 

-oi^coo c^<»(00<0_ O'wc^<oo tor«-co<£> incococ 

n d ri uitiy in in ai lod uitDtoor^ oicocn"^' or-'-w'a 

y-tr-w-wto r-'wiStoi"- inm£--cn «■■- -- c^ — ■-c^ 



O •- ID m CT) ^ r~ CO cm O 



r-. o ■■- CO ® CM 3 g J 
o in 5 o O) ^. * ™ 5 
^ to m (o ■w cjj' in" ■«' o r«-' oo' cm" aitriifiui 



I CO e\)(o opcoc^ca cMooir«-m •- « 

I V CM T- (M CM (O CO CO r>- CO CO Q •- r~. c 



egg 



^ o •- ^ s 



iS (D r«- o) * r-- r-* ^ r-- ^ .- co r- 
•i eg to oo" ^" cJ p" cm' cm iri r--' o V o 
ncg^cM cocgKcMCvI o m co -^ 



°ESs 



ill 



n^ CO f^ ^ 1^ ■* CM CO r- uS <0 oc 

n r«- r^onivf^ cdo^cocm SB c 

o'aj" cm" ^^" CO CM r«-"(oo>rio '-" 

-CM COCMCMCMCM O iK CO 'T •- 



S3SS 






M CM CM t© TT CO 5 ^ 



3 -J oiojOcoCM (O en a> (O r>. cm r- 

co to m-w-wr-eo cMO--ino <m 



-2°f i" 



SO) ic ■«■' ci r«-' o' <o" ^" » 
CO CO ■* in cy o in ■* — 



a> 5"io «5 



3 >. 



-- ? So — o 0)Sco^r^ S u 



5* m CO CO o CM CO Qi^r^C 
_ CO Si ■^_ CO o ^ V K o •- c> 






3 D g SC 












^3 co"3>'^ S "^ S 

J) rt «) CO r- in S CO CD 



oijSIjS mc^r^oo 



3as 



is 



Sc\j V r>~ oo IT CO ■«■ o oo CM CO o r~ o> in co -<r r«. r«- 
3 r>. coco or^cDQBin oi 2 A ■O' o m — ^ m oo 
m ^com^ r>*>-'*«-co (OCMir«-o> cMoci*o-in 






mcnScMO r-.ScMOoa cop N QP">^ 

«coc3c>in cor-.inffio «S Kj A ?u o -^ 



o -fl CO ^ OB (D o cr 



11 

S 



aioooeor- ^CSM-WQ cor-cnr-co co en o> eo — 
•-in^--(g tn^ — r«.to cococoajO) in"-r«.pi- 



ncoKS- '^'^ 



p(Dmr~. Ok coipmcocD '-tor^aiai (OCmcocmo --mtofoco cD T ■* ■« cocmcocm 

r>5coi^ •" oinco'tff^ coiO^Oi-- -v v o t^ <o o--co'~-<^ in^co^ iptocoiD 

yococM ^ -cowoo a>oir<or«.o cMCMO-wi cotom*r^ o>cmiD— (nin«v 

r> o CO r~' • Tj-" iri CM (cf IT iri co' ■"t o" « •-'" co cjj co in id cm ■-" V O) aj •-' cm cm cm to 

•jr^inCM CO "-CMCOT-"*- 0'^--inr«- ■^^•-cmcm r^o<Mcv4CM cm— u~c\imA 



O-TOll-o OCDU 



- oi CO ^ 07 as o> a) r~ -- <o r\ 

So to (p ^ r~ CO CO ^ iS ^ 
Ji Cm Si ■^ f-. cm cm co 



3mcMoi • ir •- 3 3 CM mcommo n 9 <D co co to a 

■d-CMasco Q pm^oco «co3Cm5> inO'-ebco in a 

ir> •-_ p>._ co_ * Si in c^_ r. in co co_ rt r-_ 5j « to o) in o. co c* 

'rt^rtS'rt S COOOCOCMOl GO-r-mO>Of COCMO>0>01 OD^ 



pKS — 



iiMi 

5 we -o 






I •- * 5 ■^ 3Scor^ 



a5SS3 






s as 



ssis 5S22 s; 



S— pCOOfOin <OCMCQCOCO 

•- iDJi^^o r-.iDinO'- 

S" ' Q •-■ 3 r--" to" p" co' cy" o" f--" o) 

in — to CO r«- o> m in ■«■ co co 



p (o in (O (D g CO « ^ r-. •- r>. 

|S"Sg SSS" si S3 8 



I 

is 



^- ID f>. O to O ■« O to C 

SO<5"-*co inSincr 

in iA -9 to o (DCMcoa 

S «i ^' « j; o ^" -v o" ti 



gSSS I 532;":= 222gg sfsrs 



aaas ssasS =s=s= sasas ^."1 ig"«i 
III mil mil lll| ^|P* 



1 lllll III 



^SlSS SSmSS MWMMM MwfSlSvt mD 



» ^ '--'- O m 



a iim mil 

O J^3333 33333 



-fcMCoVtn pinogS §2-'S 

i||ii iim lll| ^.||i» 

33333 33333 g S**gC 

s"="~2"; 2§sgs ii|2- |=a=S 



142 



Individual Returns/1975 • State and Regional Data 



I 
n 

(0 

"D 
C 

n 

0) 

E 
o 
u 



M 
M 

o 

w 

(9 



■o 
< 

o 

0) 
N 

M 

>• 
jD 

X 

.2 
a> 

E 
o 
u 



C 

ra 

w 

E 
o 
o 



0) 



If 



S3 ctR o^piSoIS r- 3 3 •- gi S--^o>e«j m a> m •« o33 

c-j O in ocoi5--o if)«-^OJO CMCg^^cJ lA •- r>. S *cgp 



— ffi lA aC a> o n (MC^C>J■^<M 5 •- >S e 



s s 



8S5 SSSt 8 



v^r-ntp <7)0>«^-ui )7Jc^^O)« t'l P 3 ^ to m -- (O 

t*oJ^ir>-- <Dc^r>-(0<M o>n<Dv<o •-■wO'- cSwm-w 



■J S ■* lO V r^ 5 r-. (is r- 



s 5 s ss 
i 5 ss 



S^O ui ^ csi (O m 0>0)-vcCQ ui •- ^ ift 

•-CM CM a> so r^ o ^SS"" •- •- in in 

n" o> OT o> in V 5p' m' o) 5' r--' --' gi —' r-T ^" 

T en ■rf CM <vj'-*ot-- c4 10 CD Ol CO 





i 


73 

39.922 
54.869 
70.709 


86,772 
92,917 
71,081 
85,935 
58,616 


74.950 
70.298 
57.990 
47.947 
48.176 


193.213 
98.553 
41.159 
52.779 
13.619 


P"'" 




1 


1.529 

8.360 
15,933 


33.964 
38.226 
40.431 
61.518 
49.156 


77.843 
84.379 
75.748 
63.627 
73,215 


379.023 
296.522 
162.859 
322.384 
224.523 


gg|S 



ssas 






CMO>ntn<o cnm-9(o>n inocMio* omcMC 

c^cniO«o2 r-.04>-.^d) o>t^vCM«~ ^ •- <» g 

o coils'-,™, "l^.^^-'X". °.*''.'^.***7 o>e^_oS 

lA <s a> o 1- tv en CM "* CM A •- >n a> S nS-wc 



'Ssi 



a I o cno CM T- (D r~~ CO m^CMio^ cmo 
I .- in ift i-CMinocM CM A ^ ji o o -■ 



g^s 



01a CM r~ •- m CD c?moi>><D coioacdcd 

So r«---«)T)»- ininoi'wr-- »-'«Of---- 

r>- f--o>ooi<D oiS*0)»»- cMiniA'^to 

ss" ss!f:ffia ssKSS sssaS 



s s 



■A (o CO ir> (O a> V 



S»- (^ CM o •- CO O) CM "- CO o r»- O) CM CO ■« -w * cm o> CO m m c? gi CO om^o>^ m o r«- cm cm --CMajti 

o <tf o nj (O TO to •- •- «S in r- -^ co (iS in CO * cm toco go cm 00 ai cm apoincocM <o cm r«. r«. in r~. 00 •- 

r^ i h~ * r«- n (D to (O (^ f^ CO «- « o o> o d> ■- cmcocmcoco ■* iJS -w co -w --m^-toio cm 



S::Sg 



S?£? 






SO) *- CD "- CM -- oimiomQ to«c 
to o m ^ m CO cm •- A o oo n to d 



S»-'«co(D ii» I r«- '^r«- mr^CM-^-w comcomto oooioico 05<d« 

•-CMO>o irt ' r«.co-- "-^--(pr- ®r-o>cor^ evcj o ■v to moico 

- CMOCMtO •- h-td.- COCMCOSCD r-.iDr-.-w*- —^AAS <DCO 

S" 5" o co' o •-' ^' ffl '-' f-" [;-■' t '~ *"" ^ "5 3 5 i2 2 Q '^' '^' "^ 

oSoCM O totDOD co^r..flO<£i r^r-.iA^^ oioiwmT- 



ess 



iinii 






O) CM O CO in 



10 oj" V ^" lo" gi CO <2 cm' CO* <p ri ■« 
£ CO •- <P '^ Cm ^ <o u) cm o cm 

CM CO CO CM CO fN O in Si CO •- 



as 5 f^ CO 0)r-.eoiocM Soco^o — o S «p ^ 

TO o w £» O) O r-- (D o •-_ CM •-_ O) •-_ T T T. 'R "*. 

(D r-." eg' in cii cm" r--' 01 v' in o' iri in <n td v a) f--" o" ai 

•-OCMr^eo co--&cotD •- 00 r-- in in S "^ ^ S 



8SS? 



^11 



<D o> ai eo -9 od 

s sssSI 



» <o --_ o 
» -» gcM 



:> 00 to Z in 2 £ tn o oi a 
o o 15 o cm' r-' co' iri to' to 1/ 



n' 01 OJ r--' -I o in r--" o V » in p r-' p 

S^ojr- A cMCMCoScn gcn?M-*r- 

OinV 3 — CMCM— CM rtcocMcM- 



to S 3 •- CO 






a 
E 

0) 
K 
UJ 

M 
01 

o> 

a 

s 

■o 
c 
cs 






lifll 



sssts 



"'ii 












M •- o « C> in CM m r-- in o P-- (O •- r- 

D CM Sj r-- O -- Ki CM Si w f 






S P-- o>5 " 



S?S 



rt CM •- ■« 5 in 



p to n s> r- 



cMr.-wO'W i»toc- 

cm" r-.' ^' to <o' r-.' CO iri ■w" cm" «' •-" 

t^r^<a<x>'n to 5 to r-. CM 



f}Si?5 



CO 3 oj CO w g coioo 
to in 3 to •- S c> « r--^ 



lOr-or- (O 



O in ai m" o 



iii 



o m w CO 01 r-- ^ f-- g 3 oj 
33cMio ^loairt 



r-- Q « O) ■5 CM (ocoAco lA tDOi«coo> m •- in r-. F^ 

' to CO O) 5" o V '-" r--" ■-' pI id' Q in V O) O oi p--' r--" 3 

_ _c.*.j._ irtr--tpco M ■wcoiD'-co r-.cMOioio 



r-' in cm' 3 r-' 
in m in in in 



'.? 






=s"si's" 



wo-- CMIg CO *■ 



2 S5SS. . 

S-- •- to co' cm' o> ci a 
— CM Sj CO w ^ in c" 












I 

ii 
r 



S — "'cm" 

8 



CM in 01 3 5 



.. O CM — <i CO « 






CO .- — W CO ID Ocoro--CM 

S.- I-. f-. S iB r>* C3 n o ■^ 
.- .- CM ^ ^ to r-. in r-. in 



SS£ ss 



»1S8S 



S S 3ai r>. K 






« mp 

^ w_ K_ co_ --_ ID 

n S ^ ^ CO S 



3ScM ?^SS53 



g — CM — m 



mo ^ 33 



iii 



01 

E 
o 
u 

c 

« 
o 
O 

•a 

« 

< 



01 
DC 

< 
I 

ui 
01 

S 



liiil 



rt a> ocoS S 



RSSSS 



in CM O O) m r-. eh •- 3 



S SE 



goi r-. <d in CM O 

SjcotB r-- o * 

q" cm" to at at co" to' eg m m" 

AtnSr>-in r-.tO'wwco 

cocoSjw*- cor*.cMtD>- 



ot aitomin*- m ^ p p ci 
■- o r-- "- to CM ffi to n n '■ 

2 co' to in r^ r-.' co' «' g r-' C 



O) tDOir-3 
Q cm33 o 






il 



3 K ■« to CM ID 3 

CMp CM »p S3 
CM ^ CM CM JM CM •- 






*tpo<B— SSmm Sc 



•- IB loai Q a>tpcM---- i-~-- 
co — oi O * CO to to O CO 



Issc 



o — . ^. ^. ^. 

a> t^ Sj o •- 






ajll 



||S' 



gig JS 



AM »: X »: ^ 



II s2Ss= SaSSi ^jji lo"*! 



, mil ||||| iiiij nil iii| f.|if| , mil mil iiiii inn iii| iij 



3«AMSS *iK*»SS SAm«IW* ^•vStSlA ^4* 



Ssss 



Isaaa a'asar °' 



— .-•- .-ScMCoS 



lls-Si 



3 

E 
•D " 

V S 

I f 
c ^ 

o i 



II 



iPllI 



2: 



IIPI 



If 



!l 



III*! 



if 



Individual Returns/1975 • State and Regional Data 

Sift r«- ^ irt -- g> a> •- a> co ^ t- <o r--Oioco<fi ou -- (O 5 mino-^ ob id mp oo eo tp >c cm r^-csitoc^'^ SS'Ct'" <do^cm ■vo)<oq 

n 6 as csiss SSSffiS SSSSS SSSi SSSS S| t S§ ::5SS!S S3SSB StSSS StSB sssi 

g- c»-n- r-.-oi--^- o-j-cj-'s" g'SSaS 32"" "'"SSS 5 -"■"■ '"■"'~''~'S ~'-S5; S'SSSS 2'--" 'SSS 

StD r«. ^ •- ift CT r«- h. ^ m M « ^ o>of^f^o> ocjuim f>~ n o> -^ ^- ■« mr«- ■- oj ^ tp cm •- eg ■«■ •- m (fxcramto gmmn 10 in to ■v 

fU cnco moat -r- -r- mvi^oxM m^<ots<M in-- --t-oco r^ to eooi i?>ior«.iov cil'wSio_rt ojo-wtoto tj- ^_tDO)ift 

d" (d «'— " to'^'cM'^'ri CM jor^-'oT '"^I^*" m^fio w "2^ ^^^^Z^ 2^223 iritDr-'r^'ey S'SSS" 

I ' 

SI o r- * lo 1- o> ai •- 0> o ^ "- to r«.tDmtMr-- o to ■? ^ o m *- t- <p r^ «o cototovcg h- e\HD co f-- Qtpr*-cvrD v (O <5 to monoto 

I 06 cj3 ni^SrtO) --^000* cpK^^m SSjcur- >- C2 3 « * cm i^ Si ^^i535r-. vcgmtOr^ S3cm<q^ cm ^ a fl 2S'5S 

CT CM ID r>. i^ (O o »- CM tn to in o S cm to cm ^ •- to eo in CMcooin p«- •- r«- o •- to o> r-- <o r*-<D<ovo n ^ tnio o> CM •- 00 o> oc^irto 

g- <.;o=- r.-a,-«,---o; ^^^^■^ gss'S'S! SJS"" ■°'ssg I -""" """'-"'-"g" ~r"~c; igssss S'~"-'~ 'SSg 

^ I o h- -fl- ^ m en f>- r>- ^cocopj^ oi ca r-. o> ^ ©"-min t- co r- o e to mr>. — cm 5 * cm ^cM'^Wm tptonm^ cgcjmcn m in to — 

(ocoio (Ocooj»-«- mvp«.fticM n^toBcM in— "-"-ocm i^ to tOOi ininr~-_ «!■«■_ cM'wtfjocn o>o_^t. cotD ^ ^.^"l"! 

SI o CM (D ■«■ o> I- ey •- ^ r«~ (O CM 1^ ojcjf^coto cMotDn oxoeo-- r«- | |P7»-"0 q«-<mcm«d c^f*-inoo cotDOicMcn coCMinm oc^mo 

S "" — ■* V CM 5 •- ?>■«■« 3 CD CJ ^ CM T- cy«<M 

rf - --" - 

!a I S ^CM KS^rtS Soi^S^ StQffoS m^S?"" ^"2?o 5 ' l^-mo S^uimio r- — Sees KicyScDtD co tS t- "^ C" 

M coor«- to^tDr^cD h-cocMtDcn or^toftcM in-- "-^fO— -^co «-^ t>i»-;in_ inocMO_r*. c^^*^, '^^.Ct. 'T.'H^.Op^ ^ cor-cr;--; 

fC ci" cT CM CO to CD ^'^ CM^---aDO> ^t3»iotocr> mr^tpoD a> cotom m^^^^ ^^^00 tpiot^^cM mO)a?r~ 

S ^ ^^ ^^^_^ ,- ^ ^ V ^^ ■»!- O g •- ^ ^_^^^ _^^^^ ^ (D 1- 

( 1 

<e to r>- T- 1^ to CO o) a> c^ C9 otnCMioc? mv^ttet-v id -- 1>. « <o ^ cm ^ 01 i~tpr«-o^ lomtomm CDm-wt^cM 3?ioQ<Q 10 5 m i^ m x- .- cm 

»«- o tn C3 CD n ■>- <» •- o •- n.cD'VCmcO "-eSiooxo tocDcD-- ^ ^ ■« ■* «P co(pe?«-0) o>Oi«-CD<D «inr*.QeD csair^^in (prt-- incD--a) 

S 5 oi*- fC "-- (O Sj c^oo) e^rt r- toP- ■* I- otoS r-- cd t-- •- » cm 5 010 w kn_» o>o_t-_m ^_ eo o * S to « to o> ^_^_ in cm to ina»r>- 

•^ OJ'ircMocD r>-'o"toiof~^ ojiocmVoi •-^inoiO'-' •- air^ -^ o n W'mocJ--' incMOiooJ ^motoin toaJiocM-- •- ^i^co^i*- 

■jt oirtcD^CM CMwSjcDCD CD CD CD CM Sj CD o in 55 — m ift kft r>- w ■^ScD'wcD cDCDCTwKJ ^rt*^(D cDincMCD-- (i>r>~o>cp 

3«- Tf o> -- in h- ■v •- CD O CM CD f^ -- •- O] CO m CD ■■- pvcD«- Qtn^-^- •- cDCM--iom mojmcDr-. cMin^^CD 3Qoio)p 0)»r>-(» tocMtziin 

CM in r^ o CM CD •- OS o> ^ di aS »- O O (OincDP«-tr> fti cm -^r cm do r>^ a O) • ocDiftcotXi oi»o>^a> vcmOiOicm CDio»t>CM m 5' •- copr-"- 

h- mtotoom ■*i-incM-- o>r--f«-cD»- io»-c0'*_v_ oit cDintnto "^ ^^f^^. ^. *'^'T.o. "7. '*1'^. ''1*1*^ '^^'H^'*! (Ocm f^cDcDr~; 

■T ■-"tD^lOin OJCMh^tOO) CDf^CDlrio' ^"tD'0)--'cM •-' ^tOO'tO teT lOOCMlOtO I^CM^T^'o VOOtOr-.' aS C3<p<7f ■^ --' pcvfocM 

K CDCDCD^CM NcDCMrtCO C-5 CD C^ CM K rt O Ift tO •- (^ ID S I-- X tT * CD «ff CD CD CD CD -W CD ^ * ^ CD CD CD ID Sj C^ •- S "° S "^ 

at mo o r->— (O'-w i-~(doocd»- r~-in(DcDcD r^r~-tD ioio--r- ^- cMin^CM-- CMintocMr-- tocDcDioo cmcoioot^ cocdcd "'5"~t 

r- •- r^ Si h- 00 in m CM m ■« in •- c? S- o •- tp cm m tp ^ i-. cj> o ■«■ W ■<■ ^ r>- 1^ ro c3r«-»-«-cM eoo>"-tocj inQCMcha> r«. in in CMCDr>-(0 

O to CO o r^Ditpcoo tpCMP>tnin (Pcdcd^-- ^n^^ln lO^^OT^^ o p^tncDO*m cdoicdcm© ^to^-oco tDin-— ^»- »— cmcd totpcM in 

ai to -9 to cD(0<o'r~^r-^ cMr-TcMCD*- ocoocmoi r«-'f-^CD r~-'cDr~-'a> c*! »-*cDVin«-^ o'«-f^CMO i^-'irivcoo' cjtDtsi^CM r-T-q'".- r^'cytpin 

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of CM- c^ 

■A to r~. to •- m p^ to O r«- r«- 13) CD to to '^ cm 1? tp cm cm t •- ^ '^ f* Q m •- CD O -- m o> -- in to ocMComm oimmop toto to ptomtn 

CO 9 r^ r«- CM in 3 o CD cMmoitom "-cocdoo r>- i*- -- m to in * (d cd m m ^ •- oo^tocr}!!! cdcmcdcd— totjj^r^ij fc ^ fnSJ^ 

irf iri •-' CM CD in in to i^t^r^ vto <3 to -r' in cm" r-' -V cd' oi •- ■^ cm —■' ■a-' in iri ■^r p«-' o m" •-" tji o' oi to cm cd to to •-' to cm tn 

I 1 I — I 

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• to o ^_ (71 CO o) ti CF> m S CM_ — CD CM tO Sj — tJ> O ■« ■« <» — to — in -"T « CD_ a)_ cd ffi in cd ^_ — m_ cii in o ■«_ 3 v_ O to cm_ <» ■v_ -w tt r>-_ cm — tp in ^_ 

§— cDiri— "r-i' in^ — oo' cMo>r«."o*p co'tn'r-Tr-'p oitpCM" tocDO>r--' lO ■w'^cocmo <or-^tpipoi ■fl^toenVcij tjJoitDrC'w" QtocDin ^J^fll^Q 

CM CM -cM^a.- coo.a.r~a ggginW m M - - ;; ^ § g "^ ^^ cDCD«»in cm := 2? 2^ ^ S552R;® ^^ "^RSS 

8 CDto^-OB^ SeMc»Sr«- loSmpm to^cDwr^ tn oi — r-- S cm ^ — St>-r«-CMco t>.SQf>-CD CD^CDcgS p-. ■» S cm cd g tp 2 '^ [!: O 

^» in^ciojt-- oeo^_o^ r-_^«r-Sioa toa>Oir>-eo ■«■ f>~ScDf-^ to ^_CM^_'wto <oi*-_fflcD— di — -^rcMoi cdio — toio -v ^.'^.^.'-L 

(M — "cMCMin— cD(Dtni*J"r«r r>^(or^in<P — 'ipVincM cD^tpcM m aJCDCDtotcf tdiriaf — to — 'tDC>o>ai •c[inf»-''^CM SSinS 

I — I 

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w CMCpAcDr^ CMC>m — ca cor^r^cSin o>(Ocmocd ^oa<o o>oin— i«- oicMCDoito vin'wfloi cuinKinin — — — r-.cD cd.cm_cd_ *V.* '".'*. 

« cg^mcoo ffiffiSocM S^cdScm TtSS R""*"*^ —KKBto aS^r>.oo> ■wocdRj- irtrovtB* — cmSScm 

Sr-CMOcoO) tSQCMCMCD CD to CM tp A h- CM ■« lO t^ o lO ^ lo CD to lO <3i (O oi tp o> — tp ■^ (O m i>^ to ■«■ CD o o 10 opmtooo — tp tp '" C> M CM 

m CM ^ ai ■- CD IP CD tp c^ p«.tno)tp«- «r«.incMa) Kicn— in r«. o — to oitpmoiA r-ooitscD p~- tsi r«- p~ cm cd cm ^^ — cm P 'W — cmcd™ 

at y- ■v t^io as ^ — iriSco mcDOCDO atp^oito ^ «a>ncM u* oiS---*c3 -wocoacM cscm- ojcd oocsmco cd ■fl'ini»r«-_ 

a ^"gJ^'a^" C=;b^"2!2 ^fs"::"'^'* sasiS'^" g'KSS g ^"g£22 £ = ;:^'° ^■°:i°''» s;**- SSSS 

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SO CO (-- r«~ c^ — p in tp •- ai r>- tp — (s ^■^'comto — ■* v i^ (P tj cd » 10 CDeDi-~oP«- ■W'-cMOr- f-T-ocMtp en — O (5 p r^cotpw *B'£}'~T1 

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I ^^_^^^^^^^r>.t&«incM cMintor>- — 1 — — —— — — — — ipftRcM— Knrtr-.r~~ 

o — — O) CT — r«- CD CM CD to m — m m — r>- -q- o ■w cd — mm m m -^ r«- -w <o CMcomr>~CM pmcsjp^ r- 10 to tn tn oi^pmm co^mcD cm — — ■* 

r- m m tp — CM CD tS) m CD p^ o v ■v tx ■^ — m •- — m cdcm— oinCMCM en •-■wcp'^- to -o- cm tJi f«- p«. in ^ tp ^ tocDmrtP cd tp tocnptp 

m f--r«-CDCDto CMOtoeoin cooocmocd — r--p^o)CM in— cd^cd^ c* ocMoci— ^cD'VOtO cdp^-«^cd — cm'WO,'^ ■* ■**r.^'r. 

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A cMCMCMCM— ^^^^1,- ^^^ ^5j^^ — p^iPio 3 CMCM — CM— ^^-. — — __„^^ CD— or«-mf>- 



143 



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144 



Individual Returns/1975 • State and Regional Data 



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Individual Returns/1975 • State and Regional Data 



145 



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State and Regional Data 



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Individual Returns/1975 • 

r- ^ S 3 o o W oi ^ A 3r--Qr>- w(Doj« 

•-oB»-* *«^(Mm (S •- # <M rij »- o irt 

a" oj CO cvj cm" ^* o w V <o w ^-" o V oo o Q « MI r-" id «' p" Q m g eg iW r--" V « 5 m' ^-" W eg m <d co ^-'" 

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en r^ ^ (D >A n (D •- m o 00 v incsiOico 

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cnr--9ooio cnoo«-cDO * ■* lO^AW 

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CM o>cnQ«-r-. dprtSAK 5*incneM <pr--. 

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•- •- ■- CM CM •- <n en * en en r-«-ine5in en •- 



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9 r-_ ID en H in ^-_ * « S --_ in r>-_ '-_ en (D_ id 3 o o o ^_ en « 

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S^ en lA ^ (3 •- A in p CM o •- CM in a> eMO(b(oeM CMi-cneo prats'* 

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S^^iDr-«- i^^cncnP •- g o (p en g •- 5 m ■» cocmcmp •- » p ^ 

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pi-inc^'^ Pcnr--o5 oxsoPcm oo>r-.<«« »f>~»-en ft ^_p cm 

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O m »- p ft in p F^ •- 1- (p r~- en p h~. CM ft •- co ^ ■* Oft •- ^ o ft »- w--inpcy pcMftr-~p r«.en»-pg ^Pcnpg * ■« 

p •- •- CM CM fii en en ^ ft en^m^iD ocm^cdcm •- 00 r^ in r«- w •- •- cj ■« ft ■• ■♦ ^ cy 'Vinco-wtA in-»PPm •- 



fee I*- en -- o> CM m r«- g p 

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p r^ptncnP g—mpr-- pi^Tt Wh-CMcnr- ppr^p cmcmcmcm 

ft p^ w ^ p ^ ftcMcnffiin CMCMppp riKc3f*-p ^pinK oi ^ ep ^ 

ci o en * N •-_ ^_ ■« CO « in f--_ c^_ * P --_ e4 r--_ ■-_ in 3 in ft ■-_ (O in A 

p cxT g (O cp g r«-' p CM (» p' in p r«-' f«-" in en P P •-' <o' •-" •'(».' V .-^ 

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p •- (4 cMfficij 



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2 fiJC'"*^'" * R S '' * ""^S'^Sm * "^ <0 r~. g ** "" t S A cm 3 S 

r^ •- Pin a 3 oi? p r>. •- 3 SS 'S p en w n cnS_ poo o o o3 u 

S ?3t3i iiIsS SsSSS sStiS sS**^ £.?5.^ 



ein"-gencM *pgincM ip in r- p p p^-cijeMin ^•-•Q'- •- C 

r>- I*- * *- en * * 5 g r*- cS^-pcpp p*- m en eJ cp pinpcn 5a 

S^ppi^o p •- p S m 7m9(oS p(a--a>5 pV oP 

SS5SS essa* sssss ssaa'"" -" is 



T cnpp--r-- --gcMcng p p as c- cm 

s ssssa siSs^s isss^s 

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Individual Returns/1975 • State and Regional Data 



147 



i 



9 ^ rja ^i-ovcsj c\ic^or>--v 0>m<ev>n ann <o (Q9<ao 

I N (D Y 00 1- Q> o o d> r- A <T) <o CO n Qi c\( CD •- r- r>~ Aoioa 
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g ^ ^ f>- m •- (o T- CO w oo-«CM(o coocooco rt •- 

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(Mco v-^t«-cDg i-cocoh-CM mwr^ 

— g cm3 — — * oSu^og cm g ^ 

— in ojco — oio -woocoS T- cO o 
CM V in — ■ o. , 



S3 r;- CM — o CD a> »g3CMt>. mr^mcMv f^cpV^^Q (o co g r- o) 5 r>- w m g eg ■v co 

_ <* CO coracoip ID 3)Sg — g r^»co^.— in 9 S co in aSffirtCMco acmSco 3 a> — r«- 

om r-- a CO ^ V co •- * co co mococMco ■v»co*i*- ocococm* o •- r>- * cB co v 01 

— CO in r>.' ■»«■' c? "f CO 10 r>-" <o" g' r--" iri r>-" g" co" — -a-' a> cd p-.' — r^ r^ 00 oj o> r-* cm' --' co 3" cm* tj" 

CM P-- o) r-- cr> u> ID ■« (O — in g g g A r- ^ ^ co co co g cm cD p~. m coco cocDcp-q- 

CM <D ce CM oa •- •- CM CM ^ ^ in ^ CD in <£> CO r>. CD ^oaiojr^ — oo^™co 



SiSSt ::S2C3 SsaSS SCSS5 

Mr-diCM oiaonco --toi^inin f^coeo«-« 
o'a'-'g] Sw"^":^ t£"="S^" SJS'^''"'' 



f^tSf^ 9 gS — SeQ minStDS rtSSmo CMKoi--g SSeo-- cooir>3S 

ino«cO « cBr--cog9 a)Sor>-3 r*- — — co r^ om^oo* Srt inr-o^ 

S5CS" f sstas Hsssc Esss's" s'5"K"s"£" "*" s"g"s"s" 

•- -- lA ■.- Ki — CO CO CM in 



llllf 



am CM g T- ip CD ID CM "- g q^hstiO •-aScMp«-co ■rf c 
CMintncMin SSonS 2cmO(30 oj<-r>.cD<0 coo 

g "a"s"s"t" 3"5"a"5"s s'ssgs gs'ggs" a": 






3 3g^cM<D ©ojcococo coggcocQ cMi^gr^cM 

" r-; — g^'^ cncninin— ina>eSr«-_r«^ i^.*^^^* 

cf r^iricDuf"- cooi'^oin co'aia>a>cD cmcdoicdco 

a ■-m — ^eo oigco — — gSr-^o cofflcor*.— 

S I— CMCMCO ■*iBinmt-- 3i*.K.oot>. p^-rt — ^cM 



sS~s 



03a 

?S6 



5SC 



II 



■- 3 S ft CM —r^-citSco Ssj"S3 5<5q¥5 
3 o o r-- o (o 00 ^ ^ ■- —cor"-** cdS26jcm 

sssfis" gasts" s"t~'£~ ™;""'°"~" 






8— S5r>-S — 3 CM r>. m 3 o) •- g CO — co?)Ke» 

mrt^oiv ^A«CMO —-wtoSr"- f>-'*i*-co^ 

aco'ipmoco" ojcD^'g'in r«-"cocM"— m iri—ai'w'ca 

O o a> r«- f«- (O r^ r^ CO p^ mcococo* — m r^ * — 



3sas 



'»8S» 8&a8£ 



1 lllll lllll lllll lllll 

g 5== = = 5=. = 33 00000 00000 



^ mil lllll lllll lllll iii| mp 



■88SSS 88S88 °-°-'='-°-°- ='-°-°-°-'='- gggg s £in-- 

3wSiMm w*A«*SS mmmmm M«lt£*8«* mwSmm ^ 



3WmSS «iS«*SS MWMMM M^StSiS 



148 



Individual Returns/1975 • State and Regional Data 



I 
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0) 

w 

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c 
a 

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o 
u 

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O 

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^ •- m o* — m <D CO o <s O) •T Q <^ ^ CM ci* o (M r- — tv OS osntt 

Sa> lA c^ V o V f^ f^ 'V -- CO CM lA c7> <p 4p A •- m i>~ •- CO n ntna»<- 

*~ ■* * O 3 O a» a> * « ^_ oj iq --_ « ^_ S r>-_ » f-^ a — _ c^ c^ i/i ey « 

h» -- nj rt 3> » • r~ o» o — (T> ^ ai a» g> tM f^ ao<e«- e^.-aS«> 



w irt S rt e5 — r> tv Q lO co — eycr^ m ■v ct « ® q ■- i^ » 

O e^ ^ »(»« o<^c\iacM -« « » « CD ® * ^ Oi ■w iftf^^ft 

8— « « ^»" V « cii o f^' (o *-" ri r^ m" — " V n w a> p w m" 

•- ^ «• lo r^ o •- oj ■^ r-- at » cvcBtnno f«-SiftiCM 



OBtnotf 



£ S 8 



cMa9C^r>.« >nan(o« »r--ooo — oox-i lor- 

eymen^O sonSo ■» o o -w * ^ * u^ — So 

(2 eg o c»j rr> "-' oi >■-■' 5 i/i lO o' f~- 2! "" *" '^ "" ' * i3 



CO So «)•-« — kfi oOintDcy ainWtM— 0>0 
»-* —■ r^' o' rfi V P-i O' p Crj" CO" O' «' 01 « O — V ffl Iff — 



8SS8 



I" 



I ^t 0« OV'--'^? --VCMiACO O<SCD^C0 OCVICVtC^ CMlAaCB 

^ «D vo CD o 01 CO (O a> A CM tf) — cMO CD CO r^ w >n o o — tn CM •- 

O '- »-' Ml « Q CO "I O" OS rfi cm" (O » CD 40 — — irt — c» to' f--" » — C5 I--" 

in. — c>i ACKSAr-. ^o--c7>o a>a>a>e%if>- coco-- R<-uJtn 



8r>. ^ c^ cij o r- ID — (^ — 10 — « p) D ttp<pin 
— — ^^ — .-— onu^oSiA fM»- 



§ I I =§ 



onr^fi 3 



<3> 3K —dSifio nSiB^v nococ^o c^c 
CD no ^ •- a •- <A o o in CD t^ nc^vc^— oic 
^" r-'o wiVocop c^caescoai «p''-'V<» ci' 



loR — 3 



N 

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CO 

I- 

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Slt^-Wh- 0(^CDi/><Q C^0S----<O mCBUl'V «— ^- 

-_<5oi "-ncMcoS a>f>-^r«-r«. c^ « co lO Zmc^itt 

■)^7» ^«0<-r~- mcDiDcOiO O — O— lAcons 

« v" CM o> cm" V m" « m* PS o" m* « tM* » oi V p 

F>. — <Qa><M doSso CMCOCM— ^c^ccp 

tni0 « )>- CO CM v) PI o •- * -- c^ o CM tj 



p — m" m" --" r>.' in a> cm r-" *" --' V «' m cp «" o' p) ift a> co co V cm 



r- en o o « <D — « •- o * PI in o f^ n * p> ■« m — cof^oo 

vo o'~-ia>in ^a> — f^i^ covm^f^ •- to co--_r-.a 

■n CM r«-' <» ■• a> F«-" tp" iri (ri — ■ r«." aT — " —-" f«.' — " V o ffl f~^ * 

^^ OOOOa> ^^^^40 (DcO^^^^CM ^^*-*-ni 



n^ oosrocMis or>.a9incD 

MCM C^ 0> — f*. K OO^CM — 

%i p> (p Oft cm" oT p" « — — V p 

» CM R — PJ<M?5 S9>c^cmK 









Sn o 00 •- 3a>m^f^ 
CD V — oi r-v" oT in m* cm" — 



t^-Vr-CO"- CDCM«-lX^ 

a> o 3) m o 3$ r~ CD S tt 

•~ CM CM CM n A ir> CM CM 



go o — rf 



ninp^O) ■■- coinaToai" cor-^mp--" c^ieir^nai *"c^oV»n 

S^CSO) P) pj 01 CM ■« "^ (OOVnO » O • r- f^ CM rt r~ 5 •- 

— — — ^ rjcvicvojts, oci^c^n c^c^rtpipj «0'«'* — 



SssS 



^1! 



S 5S 

ft CMCM 



.,--_. o O O O) V CO » p? CM rt »n r^ r«. p c^ oa 

«»C^ ^ P) ^ — CM CMCMCOOCll «CMin3V W^ 

f*- uS CM (O » CM — ^ c? CM CD «D >n o s o a> >n •- ^ 

oi V —' V a> (D* r-.* CO CM OJ c^" r--" f> ce p--' cd" p 

^ f^ ^r CO C^ so CM (D V p at CD f^ 0> s> •- 

rgCMCMCMCg «-CMCM^^ <3>^CMCM 



^ S OB •- m •- CMttPiacD ACM309 CMio o -J tn t •*■ 52 "^ 

SVp^rficooi piiriojoV -wcmcmW -^--^coVott psp) 
cri»-^wcM •-pja>in«- >n<-oi<DO ■3rtnp«-in-- cm 



o 
u 

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^ . 

IS 

o" i 



01 

X 

111 



til's 



g> ^ CM CT *'^S'~S *^3rOP>«o 

CM-- X p^ en f^ CD ^ CM co ^ r^ CM CM 
— CM csi P) « en <n CO z> r- 



or^mon 



SS tSSSJ 



-' — ' ^" P) ^' V P"-" cm" o cd" oT o" a ti" m" t; -- c 

D r^ in a> cp V A ^ en •- n coc^cdv« 

3CD — S K — ■» — — (M 



Ka^S:: 2SSS 


Ǥll 


§§=IS 3^"" 


Sll? 




-'g 



•-co ^ '« CMrM*--«cc inin«a>Q 

a» ♦ r«-_ m ^-_ ^_ ^_ "l '". f^. ^7. *^. *^ '^ 

p)--" — " m cdcm'C'vcd' incDf^"P9*M s>o>oair-J 

— CM ^ cM^pi^* pi^mcOin cTVco* — 






ass 



■>'^d OSQCOOOO) 0Cp'-CMC4 CM o r^ A O) • f>» r^ — 

«j fN._ ^_ CM_ 10 — S cw r-_ to — OS ^_ — —_ « f-; P3_ to f^ 
- •- ^ OS V V <n in 9i CO 9 oa CD a> in cm o eg 



5!$sl 



S. f 



a 00 ^r^asf-co — — CMcoq 

•- •- P)»— CMf^ *»^*« 

Dor^r>. CM— — a»-- cmocmc^s 

--' — 5" m «>' iri o" o" p^' Os' o" — ' cc 

•sr^cd 3£>CMCM— eap^cor- 



- r«. r«. ID CM CM o ID — CD o at » « O ■* — cc r- r^ f^ p cm cm cD — cD «> p — co * » — cm cjs CO r-. CD o» 

OcO'« cnpJCM— S-vi^m fi CM^PiCMO ^^lo — * com — »« 3 ™ ob « * ^ *2 S ^^ C^CSJ 

d2« r>~cD»*.-- CMcft'--^ R cocMCMOsS oosf-'-wo inp)*^in ocDmoin o_p>rt— eo^o»» 

g" — " o' — " cp" V co' »" in ■«■" V V to" V 5 a> g» 1*." ps V en a cm' — " V -r" in" y" a> V »" • to V V a — ' « t 'C 

5»>~* oinrt— cga — o cm — ■«cof-B c^m-Sp— *pcM^in or^PioA — lAinps vinpA 

-" cm' — " — pi V -^1 — — " — " « in" « V — " eg >n p) 



ncM CMS — VCM cDOso — P5 f«-eMOc»« copjcn— ■» — — *<> ^- opoiCMCpin — CMr«v — r-- »coincpco t5C?5C5» cdcm^jco 

8Q5pinp cno^CMic OPj^oc^ ScDin- — — m_ a ScMOsotn «-^^-o« p'^S^S '"©BS^S CJ^""" 

««rMr>.S p>-«eMP>p~ Aaj-vfficn «in cocmSb S S--f*.^» aiA — — S r-r^oiAio i*-o^tnin *0) 



1 ^ p r- to — pj OS ^ nCMODiocn ^O^^osp 
M — Spi p>io^*iA p>inmWio «io<DcdK 



§SSI 



o> 

ca 



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o 
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o 
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0) 



■o 
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3 

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2 



s = 



n 10 CO « o ^ CM n c 

~ ■V "9 ID IDIO'V'aSC 

'>cgina> iniDcJi'^i 

r> — CMCM cjino — g 

' n n ■^ >n CO '^ o} tf 



SCM r^ f«- p CM PJOCMiOCn OSCncnpjCn «»5pl^ mfflm — 

to a> r~ pj r~ — en co co — in cp — — cm PiencnS*pj cnotn^ 

p"- p> O CM — o lo in en ^ o lO O en o CMPitnojin —cncDr^ 

3— — p>.' I--.' oi o> — en" in 9 5 to '• V «" a> ai iri cr> en «" V « V 

eocMwen— oscDvcnp •*Qdo6 ■S*'^<2<P S""" 

f«. — cnrtWin r-.*f-.oo — CMiKoto Svcmcd^ * — 






2 en*rt»S SS'^P'' 



M^aio^ f^ en — m ^ pjpjp- 

'M<D"cMieio a>V^*~^ p» 
D r-- S » CD p^ in * p^ — 



— — ScMVCn '■-'-otnen -—^Atov ncncMiocn s>a> 
"" *' <P Q 0> tn p--" — «" r--" in" » ^" V pj V en co' to' eg' V V 
m ppKRcM 10 — OCM— — — CMtg- I*, p^ CM — eg 



8" 2" as 






CM — * to — CM — — — in en to p^ in en cnosttcvo '^ 5 a *!! m — in cp 

^rwp0O> cnp>p^inp cMCMAr^r^ ^^r>^AcD^ *-Ain<p aoicdos 

CM n A — — p>> a to tn en in — ^oio w — o> « p>- mntnAi loooo 

^ (O » »" ^-' « •" cm" en r~' m" ^" a> • p" r^ — ^-' — ' p>-' cd" cm m" cm' en" — * in o 

PI V o> a> CO o F^ — tn 'w p OS r~- en 9 cnpincO'V cnscncM p^cpotm 

legencnm 9r>>vo>tfi 0>0>^<M9> OoOiAW to— too — V 



«5 p>-9ma>CM ■fl-ocnpoQ «30s»aD in — p«- ■« — a •- * ^ 9 a !5 *^ 

s aiiss sssSi sisis sssss is;s. isss 

^ p^ «i p^ V cm' tn en cm" « m" 10 •- »" p m tt « eg' «" — Q Q' ^ ^" ^ "^ S *' 

o cpcn — lAcM — p^aega CMmav7 "o a '^ 3 ^ ««coin S !f> 5 :; 

— Ten'»in»>» o«*cM— enpSwp^f^ ■•■*in'*» p>.eM AcmSo 



fanoDa^ «D« — a*^ inoo- ««o inf>.«a'^ "~ " 
cno»-pp «BcMtn»- ■> — •-*« mpana w"* 



p — r^ a,^^,^^^ 



»». osSac?<^ SSpSm SXencM* p^ — as3* * — S eg SpcMA 

^ — 3Srt Pi ^_ CM — No in cS eg.— ^.^. o_cn ^_Ncm ™o ab ^_eM ^_ 

JO cM§SSS SrtS*cM SScnSS S5cn<M" SJ^So 



5 - — "cM"cnVin" E'^'SS* 

stasa saaaS ===»= aaaas 



^ij r 



s i^Es^ SSSis 



1 iiiii ifiif mil mil iii| lt|| I iiiti iiiii mil iim |lji iHi 

3 •• 55333 ocsooc, 00000 888* SkSSfi £ ••***' 33333 pppop OOOOO 888* 4 ftSss 

f8888 8,8888. o'_-'eg'pi-« inp'uigca' 888°. "^SImm ■i°.888 888,8.8. o-cjcnv ^9.-^ 09 888®. ^^SSS 

-TCMPiT tncop-<Da» _--,^- -KcgSW -KX- --"••••• e. -»r._.aK» _k:x_ — 



jcso tj.tj o 00 tjo o — egen « in p g^ po 

saaas aausa ssss:; ssaaa 



apppp 000,0.0. p — cMcn^ mpmoQ oOo'-'. _Z 

ssaaa ssasa s;;«ss saaas ;;a8;i s 



Individual Returns/1975 • State and Regional Data 



149 



8p na> Qinr^ a 
M in 1^ tn 9 m r 



r^ o o r^ 5 •- r^ o "- (^ f^ oic 



^ r- lO tp I r^ <o nvconn ammoio cM<oa9>-a •- 3 9 r^ 

rin ^- tn < '« c^ o>-iA(s^ cmoo^o CMtnr^cso mocbo 

K"^. "t *" ""^ *^*^^'*^™ ^. *^''l.^ 'T."**^'^" *«ioio 

»V rf CT«o 0"-i»c>« ifreoesj^-'r-.' cJf-'infflV' ciif-J' eg 

»■ in » — cj — ^ oj cv ca pj trs cy c^ OS ■» r~ <o «■ — 



^- c\j i/> m 03 CO -« V 2 In in S >A w 



IS ^ lA o v rain 



§ss5 s 



SI- « r>- ID « cp s cu in cstin 






tr O to -T •- (D -^ 



m I o «a> <5inr>-«cg omtoto— oj^oto-T 

in I r«- ul p«. iZ) o CD r^ r>. o ^ r^ ■«■ '- r^ m .- w in 

lo iDtsn --(0(0c«»- o^'conm coAas^oi r^-^r-- 

gf CO-"! inrfBT^as' gjt^i^'W'-^ SSSS" S*"'" 






3 I 



^> ^ ^ m ^ 



5SS gSS 



rj in o CD r>~ a> in lo ■« esiifi'vc 

T-" ci rt ^" p-T ci Q to to q" ^' oj f^' f>.' te" (5 V p« O) in o" - 

mm CDCD^rtDv mmminm O)^^^^* c^a>r>^o 



I ' ' s t sis 

g iri iri 9^~< 



' r^ m qp •- V ^- oS m ^ cS cm v (^ m 



B c\j cDiro^n m3<^osc5 ^mc^mn ot r- p » 3pa 

r> — r>- n 9 — <D QOa>^a5 c>jcBcdc<jo osoicu QOio 

— — oj -- CT S ra ^- e^ ■* * CM r- m •- r^ oj — c^ c 



& 2 CM '« CD CO m o a>(C mcDOcvin om 
— — — — — — R — — r-.«?^i:^C4 •- 



C3 o» OCDOnm 5i5^r-i. 

« "^3 -^ esj c^ o g; inmr^ot 

■^" <D"r«-" -^ojosiri pr>."rsiiric5 — 'r-'cde^' 

cr> m CO r>. r>. m (O iD Stnmmm p •- v « 



r^ ■V n O CM CO c 
t^ di<rt iftcD ^ -■ 



ssss 



w Sj^ ^^c^coK CMCMoicN 



lll^a ss' 



sgss 






S5? So 



h- -^ 5 m -v m Sr^mScM •-vQoies oto^ot^ 
c* -c n r~ oi ■« m oi r-^ a> <M (Maaor>~cc -vifiCMOm 

8a> g" ^' eo -^ r--" V w o i--' r-." a> cii ■»' o 01 a> iri pC '^" 



ass 



foa>cM<ov CD r^ » — •- « n cm o ^ ^ o v ffi in oa 

a>c^r^^a3 c^vosino <O0c^^^ CMmciioO in«- 

S*— CD40CMO& AO>9?^ nomeM<o iDtf)*-<pip co 

a> p^ r-. » ^ tt--5ocM ^r>-oam ■*Srart — 



^11 



■«. O » P>. p'^--*cO v« — 3P~ OJCOOP^'^ po>t-- 

ao a> 5eo-^So f-p^^(6co ^^f^^irt Sr-cor 

- in ^' oi iri f-T 01 CM* O) r>-' m" p V 5' co ca V co a> ^ 

» c^ t-- CO m m ■» -v CD r*.minilor«. coCMior>.in 



f--CM5Q » C3*P>*<^ CMTOCSm-^ CM O 

c^mrt* 2 ■•- nr-~'ia> 3 so — m CM *n 5 



gj m (p o" p p -- « « m '-" gj (3 « — " — ' ^' ffl « 



igl SK- 



lA a>SS 



S m « N o 



in CM it> a> CO CD <o 

m c^ S Snt^to 

SI "" 



S;3 in ^ r^ O — V CM 3 wmOiinm CD O 3 

Q3«- » mop^o S " *~ ■^ H *" S 

0>pc00 Ok 09^^tf> r*-pco-^-^^ <pf*»pco^ 

1^ * -w -- * ——to * coSr>-cDCM "SH'^R 



om — — P. 



SggS 



(5 (» K p^ CO iS O) m ■«■ S cp -- m CM O) CO ^ IS m p- 

o r- c5 CM^ aicMr-(i« 35 — r- — cm vcMmtvo 

* « m" P-." ^" r-." » ffl p iri m" ^^ iri o o o <p — to — 

^ — — — — S — ^CM r^<r>tr)w p>.S^ra — 



^ a>cMp to CO * w m CM ^os — (oo «cm(oo^ <o r>. ^ 
■A m — CMO ai--^'«cD cop^coco- cm — ca-j-- g)"" 

f«. — S CO — cvScM — — cmS— 5cm 



Soi -9 a> pa 
r-- n O *a 
scocoirt r«. — -^ 



? CO <3) p--' ^" aJ to ■^' •-' p iri — ' ri ri a — 

S p>- CD •- o p>- r-- in p-~ ?~ ^ «5Pmc 



» m '« a mf^pj'vco v^inpp^ p*r^o»— cvicom© cmo** 

Moscooi o^inp^ffi m^^cpios p^a>cMa>^- p^in^ ^^coco 

- — »■«■ Pi CO — o P-- pw « o — f^ CM CO a> in — m p p~ CO ■«■ 1*- tfi cm 
-.'eo'co'p — g'p'cMiD r~-.*»«p*ar iri a> iri iri iri — p-'cmV ^'cdco'p-' 

— cococo ^pa>Ain *---pp^ otf^moo '-co o^sjcop^ 



I? 



- CO <n CM CM CO 01 p^ o T ■«■ CD p CM r~ — CM CO CO toco p (s — CM CM f- p in p ^ a> ■— p p — p ocM«-poB in CD r^ » P-- mr^into ca oi a; cn 

M p- P f*. p- P ^ p CM p- p f«. in p~ CM p OI in p in— in poipco P Si — inpp wcsjpr^A '«ropino> cD t^ cm cm CO pco "» id o ■« 

3 -- CO I*- m — rt in CM coAa> — co f-PCiicoCM cm ▼ cuc»cor«. o ^^coma (MO*f*-* r«-aaom— r*.p^^^in m— p to — cs 



O — CM CM S S •- CM CM — tfS K •- 



sss 



I 

if 



s.t-.ss 



5 in p^ -jr S t-- a 



Dp co-vpa p CO — □ 

6rt mcDpp ^."".<^.^ 



^- m CO K ^ <» W CM -- 
• eDtor-."o 



ffl S '^' °* *' '"' '"' ™' "• "* 
SSScMP? SfuSmcM 



8 — ^CM p — p-tS) e«p-p^o 

— ■* p Sp^^ p — CM r-- 

- ^ p- CO ai in p» in 01 CD p^ 

- CM — p" CM — » »' V cJ 



fa — o>(op m 3 CD — g 

CM "- CO CO p m in r~ CO p 

r«- — a> — in p~t»min^ 

• cDcMP-iom p(0?<Oin 



8S SS2SS 5SSS 

BCD aScOCOf*- OS CO 






CsSor^oi co^pcom inin%9p$ cMPd 

— p-cor-cD acM7c4o o cm a in a> locor 

«J pp-'oVV p'iripVp iri — eopsco' ^'pa 

■o V "W -^ CO ■* iB^rtcort CMCMcuCM- c6S 



li}ii 



(M p^Qpo p CM p- a> r>- oi at CM o a oco — mco cmcsiss) 

Spr^cwpp^ appcoco pppSin pinr^cocd — Ai^S 

pinvSo coinKcDos KAin'v« iTScMincoai ^incoi^ 

5? to CO p>-' 5 CO pirico'p— CM — pJoico" p-"— co"p"p" co"o> — V 

s 'fssss Sssss ass:;; :;£ass SS"- 



m 9 p m <a '^oppp ppminp pitDos — — m — — 5 — pmpcD mmoa 

f^ o o IB • m •- a ^ m p n CO p- a 1^ — co cs p r^ — opp in ^ m •- sa»r>-ci 

CM — — p. S p 0_ m CD '« S p>. o p ■« CM p-_ as m rt in co_ t-. iB ^_ p cm_^ p-_ p m_ ■« m ^ 

ma>a>m W cricM — ^co cm — pcooi Vppcocd iripa>po> osocmV irir^pa 

gs.si c f"2£S ssass assss sssSs =' isSe 



S ioScE 
« vcoif 

8piripp>-*o> w'w'eosiri — "p-rcMm'co 

acoP^i^ p-p-iricDcD (Dinininirt 



= 55 = 



- eo in »- p ■«■»"»«» m eo CO » p- 

sacocMiA npCMCpin — — « p«. c 

-;eocMrt_p-; "^.^."T-PT. P*^.*^ 

n m ^ 5 ^ p m eo eo Pi cm cm S cm - 



S8s: 



sa ss' 



5a=2 



'asss: SKSSs 



^■^.^.o" — — — — — ^cMPm 

USS5 •*•»«•«*«* •iuuu 

1 lllll lllll lim I 

£ ••*"** 35333 00000 O 



s 



Is'a'a'a s's&s's Es^S: 



! 8 bS*|o 

ills illl 1=*^^ 



". — cm CO * IT 



S(S5« sasss ""-" 






2w>SlS«[ SSAiaSm mmmmm 



§w§i 11=1 IjIi 
lllll ^^^1 ll^» 

5"Sa§2 liil 5=**^^ 



150 



Individual Returns/1975 • State and Regional Data 



eg 

(/> 

•o 
c 
CO 

a> 

E 
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u 

c 

s 

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(9 

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« 



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0) 



II 



SOD <r 0> •- r^ a> •- irt esi-wr-oxo mmoiscM —nnr^ •-•-\nf\i lO oi (410 i/>(pcMOto --fvoir^m o>s>(Om<Ei r>~oji^»- "-Orte^ 

r- r- f- ^ S 3c '^ 3 o CO Q •- r^- o CM SI 91 TM If) (O in CD •- CO CO o> r«. s >A r>~ tr> U3 (0 10 in waictinn t\j»--CM<o cvj^Oia) c\jan<^ 

^ r^ a> CO ■—•-'-- c3 c> r«-' CO a> 5'' pJ c^ c^ oT m' iri cri f«-' of o ip co' tp r«-' o csi V in »--'(» fw .-" h-T c^ V « tti r^ aiai cv d -^ —' V oT ■«■' ri 

O ■-e^co'«-incD<o<oeOCT>0)trt'«omf«-'Wc£) — ^ nii-Sto » — ■-^ — — ce^c-j'**— c^iotn 

lA ■» rt Ki CO t»j ^ <>i « CO «•> CM 



s a; 



■~ A cboAAco crtoococo V tt ^ 

ft Sj A--^^jc^ ■«•-»■- ^ *uV 

«(p «." m" ^ (o o> eg" <q" cm ^' CM" 



ss"s 



O^ OIC^OO^^*- l0^f^OC*> CMCfi^CM^ ^cpcncn OCpACM 

3r«- c? a> ^ <p CO •- in m -- ■» id co A •- cO O" r~ » r»- oi 

_ o *-_ CM '^_ ^_ ^_ o co_ CM o --_ ^_ 2 m ^_ * c^ o O) o < 



if 



?SSSRi S£?-'!2 ^3,^ 



SI I 3> CO (O mcQCviQcQ i-CMAr^n 
I I o in r^ mqScoiAin Va^^Qc^ 



-•-QQ f-.e2»SCM mmanntn cMr-tnoi ip (o cp 10 o> 

^ rt pj CO CM — CM ■* 00 CO 



Sa> ^ CO ri ca qi -- ?} r»- op p: 
(MOiric^ 5) 5 ^ 06 •- in ^ 



5. Hi 

'Sc55 



giSS SSSiSS ?^^9SZ 



I'.t S" 






cDO^oim 00 •- « CO CO ^ m CM « o 

mcotOcTicS oSco^^ cocor-CMtf 

5*oo>cioi '-'W^oq'o 5'oio'o'if 

cor**CMP^ CMa>cocp^ coi/ioocod 

CMCMCMCOCO •VCOuSlAin Cft P-- ffl ^» I* 






a SSI § 



•) 5 o)^-So^^ r>-oSr--ip 3 eo •- S 
CM CT CO m iX oj r— ■« i oj •- cgrF?*- 






■JOOco 
'CMCD v' 



i ' i 

R 5 



B ^ CO •- oi 5 01 CM <6 r>. ^ ^ ^ f>- ^ CP '? 2 
3r«-r^(Oco comcocom cM"-*"!-- 



mm 



5 siiii 



m(0--co^ ojcocor-..- CMCir^cpco vfif 

oo^ocD— fl'j-r-^iDcn r-ooicnv •-•-« 

c» ■- in •- « CO •- m r- o coocoa>cj to 00 -- 

O 3 cm" V Q O >n ® ^^ in CO <o r--" to" q" o ^' 

CM CO I-- >n (O o CD CO •- 00 in o CO r^ in •- 



o 3 ■-' CO r^ o o r-.' it 



O •- O "-cMOgr^ op: 



(oSSg 






^ ^ .-irtco 



co^--cocp ojo>m'-o po^ 
•- 10 O m in r>- CO rt m •- SicOt- 



?g*tt gtts;: 



S5S 



gi i 



8f-- W COCOCO^V •-OCMCH10 O CD •- O 

o'ip'cM" r-." ^" CM Q cm' r>." r-J r-.' ip" o) --' 



II 



■jr coo^gir 



S S3 



§sss 






incOcotpO) O) 5 V CO r- CO -^ 
^coinipin aio«---'« •- 



coocMinr<. cD m i>- o Q c^ ^ >-- CO 3 

S«aicP9 t>>a]cQSS nina>9co 

CMcOOOi co^cOcocD O m v CM O 

S' id" in CM n" CO 5* 3 c«" f~-' co" eo" ai ri r^ 

CO in ^ <0 24AOr>J CM«CMCO^ 



3 CO id' CO 
' Jm5o 



Sc2 O ^ iK Q 
■Mr- ^ioi3S 
CO O co' P-" ^' o" 



SCO 1^ CM CO CO m o CO '-a 
CM CM CO ■^ CO V in ^ toa 



sssffs as 

r> (£> ("»' in ca co ^' r«-' >-■ 



g(D r--Or>-OP3 O) 






eI§5 



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III 



iiiii 



SCMOOOlCpCp CO O CM 3 r- 
co CO r- in A aa-^-siinu' 
Oi 0> CO m CM CM O ^ 0> r- 



5C«cor--o "^S*" 



ncMin oi^cogxn « co -i ■- "^ 

•-— — CMCMCUCO ^■WIOf«-CC 



o O o" g co' r-" c> 



— Sor- 



I 



3 ssasg 

— " ai o »-■ CD* 3 



9-CMr«-Oco mmvov r-co^i-TO Ol'-^OJ 

-cMcocoi-- mc5cooj2 o 3 co eo co o eo in •- 

MOCOC»CO 'VWUCOCO Slrtl^CMO) f"--* 

o co' iri co' r--" 10 r-' aj cm' in ai V co co* cm" cm" 



n ^ m (s oocortO 
acMCMco ScomcDco 
ri ed 00" o" a> iri co" co" ciJ 



0) 

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a 

$ 

c 
n 

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n 
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E 
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M 

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w 
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«> 



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ll 



«P CJ>CJ>^ — CO 

M CO r>- r~- (s CO 



•- cp m CM '« CD TT (D a 



omcor-co (soid(~~9 ■^co--^<d -v at- 
— •-cocnco inSi--vin iDcor~4o r~.^ 
in*«^uS tDinr>~eor- ■v----CMin •- 



3 S5SSS i 

* 2r>. a> a> o <3 

J5 sisssa" s" 



1^ O) r- cij cpQoocop f"- 3 ^ o r^ m p> 

1^0300 KcBcOCOCM ^ in •- CM CM »-- Sj 

^•-Sio r- » r~ oi ■v m — oicMco coco 

S ffi '"' ^' ^' S * "" "^ *' ^ *"' * S "^^ '"" 



5 S "SfeS 



cMcO'«tn<- incDcDcQCM ar-comi- a>incpn 

SQ'-'na» c\jcD«-Sco 3<o5'^''> Sj n ^ •- 

_incococn in'fl^--;coin inr^cococM co-* 

(Oiricsr-Tiri CO CO <5 CO iri ^'iricp'cM--' cm 

o> CO to in m ID in CD CD m •- C3 4 -v •- 



9 cnomttco incMr>-oco t® 
S CO •- 3 in r>~ acowSr- o5> 
A CO o O r~- cB o CO o ^- •- (DCS 



M 9> oco p ™ 



r- o&of^p acMiPSgco gS 
o" o) o" en V to" iri r^ 






J OCDOICJI J- 



- eo CM CO r>. o> CD •- 10 mcocDocp 

0'-a>co wmcSr>.5 cp 10 ^ eo R 

D CM <n <n ^ n CO in -- A 4 cs v co 

S" m iri ^* ^" co' iri q" oi ■^' ' ' ' 

Sco cMco--«-tfS --cc 



gas^ss 






7~ 



i-mcpCOn CMCSCOCpCEl V^OICSCC 

m r- o 2 Q p-.Q«-oo ^eocjiio 

•- r«. .- i5 ifi CD CO eo ft CO co ■« •-_ co c» 

r«r CO cp cti" to cd" CO O V ^- -w o> iri iri n 

ooSa^ CMWeocof-- r^ 3 t» r- a 



ESSS 



li 



5--CO--CO t^ r~ mot Of 3 



iri id' iri ^' f>-" o CM" eo ai i< eo" r-T iri r--" eo cJ cm* eo cm' V 
■wcocscMO) ^ ^ r>. CO CO Smcocoin cm ^ ^ m ^ 



iisS s "-" 



m rt f-. eo 5) 5 •- r- O 



»*Q — 



Is SSSss SaSSs "Ss| 



I 



SOo ^^^^^ ^CMCO^-- 



:«! 



, §1111 mil iiiii iiiij fii» ^|ii» 3 iiiii mil ii|ii iiiii ifii ^||i 

O ^3333 33333 OOOOO OOOOO 888*. SfcSRR £ S^^^^ 33333 a a a O C, OOOOO 888^- ^tSS 
■p O O O O O O O O O Q- _.- c^j ,.,■ ^- JO Q- ^ go Op 

Isaas 88&83 sas;i» ^iSaaa ;iU 



mm 



l^iaaa ssuss SEHS^ ^§a§§ at 






Individual Returns/1975 • State and Regional Data 



151 



Sr^ ^c^tpoio r~(OiS*i*- cmSu^itiO} &--rtio 
_,- rtirtouioi aj(ocD'^<75 tT)ri«-^<Dm or-.'VtO 

— •- — — CM --^^levir) ■^r--<o--o incvj 



? S uj tM 5 S in ft 3 5_ 



CD r~ (o CO n o>a>o<cn 
r^ m p«- ko in c^ (C A co in 



i i 
3 -' 



§S2S5 

?sSs"s 



r^ ID o m CM rt c^ <e -"T ■«■ o lo r*. a 
«-MOiAo 3 1- ■«■ CO cy •- -- 



=11 



5rtr-5'" '"SQ'^'n '-5'"^S ^c^ — -- *^*5 

r> V CM in CM m o r> CM <S CMcoirtcMCT ir> •- AOAcn 



— o <o o> •- •- o) » •- f^ o a> o> a 



I 



■- r- to <p CO f*- ^ » lo m 

r>~ CO lA A CO c\i r>- en kr> cA 

COwCD^CO ^>c^^coo 

SiC28i 2SSSS S2S2S SJi'' 



lo CM_ ffl CO lo c^ ^_ ^_ eM_ m ri in r^_ ■«■_ -w !*-_ in o 
■wiriofiCco c^o"oincrJ Si'S'^'SSr ■wr-^c 






ll 



n ' c^J m S 3 •- S -- coSSq-- 3r--Sin? ^ r- 
9 CO --_ cj rt in •-_ <D •-_ CM o_ in O o I-; ■« <0 CM •-_ - 

^ CM r«^ oi '^ CM oo' in cri V^ V r-~' eft o* cri r-^ iD cd ■-" 



S I 



:|S £|? 



qssss 35 — s 



sss 



SI a>r-<D --Q-wcnin 
e> CM lo o c5 A CM q- 



or«-<Tiinffl ^-eoinS-j cu^ 



s ' i 15 



■>-■ cm' cm* ai to q cp s o p to ci f--" a> '-" m a 






»- I ai n3 o)S5§* cm 5 5 S o 



ss SS£° 






m o> n 3 o>mv^m 3 i- o « o> ^--r-tpm o r^ co m omcMco w .-m^oiCM r>- 1*- 1- m a> in<o--in'v p^cooq 

5'-CMin* ^^<i*o wom*'^ 3°*SS*^ "" S '^ S * *" *^ oi •- o) -j c^ ptMCMcBeo r-aiiop^f*. Sc^cmSS 

3' r>-' p~.' c\; ig ^' ^' ■»■ CM » u> o O) p c^' V ** V in »■ cm cQ n co' « 



to— "r-'o 






Snojor-- cooor--co3 ip 01 t\j co '- ^ m cy ^ c\ 

•- CM ■* O) -- CM r-- O) O C\l V «) I*- C^ 'J- ^ O) CO <( 

-mndir-. •- ^ m cm 5j a>A•-co^>l nte^mcTO 

D <o o r-" o) o" ^ in 1--" (*-" in « «-" ■-" a> m" ■«" m" C5 ■« 

•. -^ r^ to ta r>.^-mi^<D insiscom ^'4coinc> 



_cq * ^_ o coiooj ^(^ io a>iA(0 •r 



M rt rt in 



S?SS S^SSS £&SS 



cm'cot-'co" 



o 01 p Q Q e^ r^ ^ r- r-. o> T- 10 r-c^eom 
•- -- a> in in CM 2 ■- o c^ <J) c\j -- irmcocM 



s 3 sasss 



CM— ' ffi'' 



3?gS 






pool o>o>*ftc3 f. r*. 1^ r-- « 

M r--_ (r> r«-_ (0_ co •-_ --_■*_ «J o in O in "-^ 

o CO CO c7 o» o pj —■' f«~' I-' ^' o (D cvT in 

McocMrtco AiOr-ooo o>*--pr-. 



s"'- 






i« _ 

I f 

C 

8 ii 



if 



23^§§ g^l 






S !S. 



lifll 



* m o io cpmwQO «- « 
ID csj r^_ i~--_ in to co_ in CO ma 



c^gB<MCM «r>-(DCD 

o>^cJcJ CM m O) CM 

•- c^ CO CM o in eg CT 

o' iri oi V o) o> « co" 



S S 



■><0 O CM •- •- O CM CM CM O r^ O) •- » CO <0 

S'lr "-oeptOfo r-coc^c^oi pmcur.^. 
CO (M ■«■ in CO CD -w CM •- a> I*- rsia>ooco 



CMini^p 



ll 



acM « in o ■? o a> CM to p r>~ CM cMincMcop 
r>-co cDCMOcoco cinoy to a> (Ocooiino 
•-' cjioi cMincoo'co locopcoeo (oco'conco 






CD ■- to CO CO CM -- CO Q> CO CO P 

•- CM rt tj) in r-- •- I"- 01 in »- f" 



oSSc 



i 

i 

ll 



SSSso 5ssl 



cbS^So ScMcoSs §^2 

•-CMincM'w <0(sr>-coo com? 

-- cm' m in O) 3' CO* eo" co" 0" to m" c» 

^KioJcMCM 5r-toCM^ 



MCDncpo p-i-cocMp oioipina coov 
o •- o in (D in ■- gS g oi JB 3 " 3 ^^ Q*"" 



^SS9 



c>jcMco^S 3acMr>-c 



SS SSS5S S^SS 



5Saa 



3 ss — 



■win-* 



ll 



am CD CO o in p op -T m eo f~- <P ^ <0 otocoa 

ciai--m moco-^l-o ■«cMOi«-p io'^-- 

coSoi o> <o «•- o_'^ Si coo 1^ CO S 10 •- 

CM CO <D CD CM «) cJ p m" <d" CO CO in o ^" 



3 CO CM ^ 10 3 ojco m •- CO O •- « CM •- u 

Ot-3P •- cD>-3coi--> in^cMfico ^c 

^_0_*p <^ ■''.^.*d.'H *.^.^.*.'H ■"." 

cointM"- «2 r-^coco ■«■'■« iricMcoco'--^ --"o 



a- tn CD CO 

SSBS 






«-3-~coi^ mcMO^co ib®tMc6p" 
ai**ocoai oin-w-'^to m^ocoa 

£S^'^"g igSSS ^"Sgfs 



• Q"?>g 






CO S CM s in r>- cp in 3 in 

■<■" t-J «■ CM V r>r CO 3* (B oj 
cMOOin>- CMncpcsm 



in CO Ob oc 



;§"» 



li 



?s sssss sss; 



' S iS p^r-Sco? 



o S) rt w CM (o 'W K o 00 3 CO •- K r«. 



-c\i(Oco A cocoe6c*je^ ^cMrJ'Wifi p"S3c 

n ^ o eo A cocof>-ioo h~mcMr-.v fficococ 

S" * w co" pf p" «" -^ in co' co" cm" r-J oi" ^" ^" oj «" »■ 



8SSS SSSS°- -"cMco" Viri p m'oes S NW -• S 

Siasa sssss tttt^ *:^.t^ m^ ^s 

§SfejBS teSfeSS l-illl lllll ?? = 5 SS 

-CCCC CCCCC 33333 33333 K ^tA 

2^3333 33333 -,f-iQ c-, f-, f-if-iC5 SSS" E-j- 

^ ^'cMcoV incof--' ccoi" ^ ^ ^ ^ .- •- ^ ru aS •- S S ^" ^ 



.c<jco"n"iQ" CO r-" ■»"<»" -- Smmmm SUSiSm ^ C S ^ " »; 2 

iiiii mil mil mil in? ^iiis 

^-Cece ccSec 33333 33333 g g**pp 

l»'a'8a s'sus's S^EE^ Eisil »IIm' s"'^**" 



152 



Individual Returns/1975 • State and Regional Data 



I 

•9 
« 

s 

■o 



« 

E 
o 
u 

e 

« 

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w 

(9 

•D 



■o 

< 
O 

a> 

N 

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>. 



0) 

E H 
o 

c 

•o 

n S 



O £ 

C 

«! E 



5 



---0(50» cgo>c\j»«- 50>»aor-. u> oi 
•>trtoo r-. <N ^ D * ^ «> r-/* a>^_^c5 ^.w 
n<o--'cci~c> co(o'inini/> o/ncsTi/iin lOto 






S' n a> oa ^ v 
O) <0 O (O V 

-";; s's 



SgS g 



— (c 5 c^ m CTi o) oj lo S 
lO r-T f«-" oi V CO r-.' r-.' ag id o of c4 



»r>t--c«c\( (^m<05— cuonrtiA^ »C<5 
in ^ r>. •- o CD CM <7> Oi c^ O <0 in c^ 



:8sa 



2S s 






!l 



O h. S 



-.'85 



c^ cr> <p i~~ oi CD •- m CM « ^ ttt to <o*f>*0 Sit^fw 



(oinoi — lAin^r^ —OiDcsio* O) r^ a> ti 



?!8 at*; 






I C2 * O ■« (sito to «■ 
uS * ^~_ lA_ (D CO P--_ « 



I m « ID r«- O •- T « lOcO-- 

' r- ai p c^ ^ o» ^ 3 o r-- r- 






10 CM O) l-~ f". Ifl O O •- Ol 0> ^ CJ m CU (D lO ■* c 

^ V- CM^iA^m <orH.r>^^<o cDr^cOvO 



siss 



S I IE 

9 C 



c* I o a?'^ CMioi/>r«-« 



P^0^3 «O0O*T 



lO -^r (J> ^_ (O ■«■ CM tfl tfl — --^ lO </ 

■J— kriajiDOip o'(^3f'/i'c^ ^'oiVor--' lO -- 






S= • c o • 
:l2 2 



8 S3 



S<otnc^o — o 



■5 0) tS >D (D a 



SS S3S 



u^knmo) ojcootoo tor-.c\*tfic^ o ■« 

"(■WTIOO f«-Oin^eD ^Q<OQ^ CM 
<l CM CM C^ C^ CM CO CM CM CM CM * "W in •- 



^1! 



A 'V (O <D CO (D O) r~ CO u> c^ Q r*~ <0 tt> o) a> V CM d 

^r«-ino'9 a)CMr>^^05 c^id^iacm 0)0)Cmo^ 

MO^AO r^o>ooo> *-h^^tf>^ uio>irt^'ir 

DieV — id o'VcO«r--" CMCMCMIDCO ^CM0)0)O 

oScMCOCO -w c^ in * m m ^ w co * 4 lO cm cm 



CM •- « r^ 9 cp(>itoa>m omtoi^oi lAtncMQc 

o) CO 3 CO CT S_ o id ^_ o o ^_ --_ O CM o> r-. co iB a 

S'-w'o>r-" of 0)rM«c^(d r«-'co--^--^if) •-"coidido 

•- •- f^ ^. CO o <J> •- CO ID r~- <0 CM CM « CM CO in o 



j>o CMooa 



ssas 






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Q. ° 

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liifS 



15 



a<oi^ o«-eM--co A •- A a 



lO in r- CM '7 <p CO to mo^ino © cm r-. ^ »«. CMiOf" 

■". ^.^ ***^*'^. '^. ^''1'^,^". 'T.'^'R**''^ in cor- 

•-'" co'cM ocir^triio r«r-r^o>i~-r(d mco--'"'«''(d ai -^ u 

•- --^coc^rt 9lD^(^A ScOCMOld ^ — 



ir m in -If lo in to ■- co o « m oj cm 
MCOIO-- co'-'VCMCD a) O) to Ol ixt 



5oto_ S CM A ^2 



nco«-g in^ico>^ 
5 o> CO oB --, a> ^. r-_ a 

M 3 -IT ■» <? CO m in u 



*— oi CO a» o 
incocOO>--. 






g om — ro* CM * ■w tn r- <o — ^ r- « 



a--^«o> vmcono o--OQr«- cm tt 
^ CA CO CD CM CM CO CO in « m — i ^ « •- 






— r-ocft — 



-CM» COCMCOCMCM OI^CB^-- 

•- « cn (d CO (O s> r>- '« A O) (O CO 
o«* inr~.r~.r~.e3 ai<o^r>.co 



8 CSS 
Is"' 



Ip.i. 

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Ti 3 o en r~. S — •» ^ 



^ r~ o <n CD 4 



tsSs 



If 



cdcncOcoQ) r^ CO S4 S CM 

^ ^ ^^ Oi -^ ^- to r\i t^ to mr..-coi/ 



3SS 






JB O V in V A 



CO •- Tt o» © 
in r.. lA CD Cb 



gSS" 



as 58 






5SS 



UCM gt^tt 

3o as** 



= 5 = 0-.. 



g 2 K S O 2 in 



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mil 



to CD CO •- m CO m (D CD 



CO CM CD 5 D) r-- 01 00 CD ^ m 

•-co CD » CO CM CM -- h~ r>. t» 

T ■*. ^. * "T. °. ■•. P. 'R ^. T 

SOCM •-CMOl^JO h~'COCMCICO m 

A CM CD CO m m ID CD a> — s> CO « 



CO ■«■ ® m Q r~r"-r«-a>c5 ^socmoio mnpox^ 

coc^ CMCO^'W * cO — ^Oiin coCM»---w r>---ftlh~0 

S ■^ .- CM li CM * SbvAr-~tri 1-^ id 00 co r- oi o m o> - 

^ in r~-" id V in id cd o> V m" cm" r~-" r.-" o> cd *-" in r-.' a 

CM'~~CMO in *CO--^ OOJ'V'W-- WCMO>0»1/ 

cMcDccS ^. cM^min r~.o>di»-o •-co»-c«c 



S.~."S" 






isli 



I 



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ID CO m CD CD •-•-covCM ^ o) m r-. CO « Q O) * 5 m CO <0 pcom«-cM njomco^ instftpcp cmswo^ in cd eg •- r~ eg •- Q 

3to ■v Oi ■^ ooi — --CM i~-o>c>i»— iniD --cococd m fticoid'*-<P m^cD^to cncsnch^ mcMOOtD vAcX-v f~-^cc™ 

_ « (j> m c» -- o_ >■-, CO o <j) CO 3) ID in co m r>~ co oo • o O « •- » i» « co co o cm — _ cm cm co <0_ ^ --^ f~-_ 10 cm «- o 0_ in ■-_ 

cDin'p'oic^ (o'Vcm''-"'- o) r~.' r~r r~.' c^ Vo'r-Tin «B •- in "ff c» •-' eo cm r"-" id r~.' ■-'iriin'dc' 

— — ^ICM-- .-.-.-^^ CO-- oAcor>~ ■- o>cor~~incM Cm^CmCOO .---oiWO 



is SS^^f 



iSZii 



s ^^S^^ §a§S 



" o — -- — ^.- ^cunuj-- 

aco^in iDr~mo).- w*M<>««A«« t*«^«*«*«» 






§1111 mil mil mil 5i?i fi-i|» 1 iiiii iiiii mil iim ?*5| im 

r:5333 33333 __ 9fifiS E^OOS P Li3333 33333 __^ ^„ „„„„„ Sfifio EwOB 



l;istaa iiisuss IsEE^ ^§aSS ;;! 



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Individual Returns/1975 • State and Regional Data 

So <D aa -- r>-0'-f--^ oo -^ -o ^ to mr>..-^a 
•- n * *C IT) r>- CD o CO ^ (O t- r-- w 2 * f! S ^ 






o<o coo 



;SS ig ' 






o CO o cor- o 



S£SS S3 



I*- M S « ^ ^oSc 
cvi (d pi o c^ o O) o* •- 







-OJ 


247.798 

258.440 
295.591 
309.665 
347.147 
311.490 

294.219 
270.536 
241.163 
233.173 
223.117 


894.174 
523.724 
291.384 
266.863 
83.949 

16.759 

3.756 

483 

176 





5 



53 ^sSr§ 9 



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StM •- S Qa 






to O) c^ % r>> en S eg Ki 3S 3 



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CM e\J CO rt 1-5 C\l OJ CM c« ol 



S" C^ ■-' <o' (T) 
CM m (fi CD 



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•- f~. oi u> r«. I <■ •- ^ c^ lA d) GO m o r«- Q ■« in 

iftOP-cO «0 0>(0^ (Or^tOrttD iTitOtDintn 

S"e><o-~ cJ ipc^o iDO>r«riOo> oiin^r--.'(D 



lA c^ cb (f 
os_3 53 









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n CM o> f>- •- CM •- (o I*- ® o) ■- rt CM ■T ■^ * o m i« CO to .- m f«. co •- ta ir 

S^^ oj CM r«. r«. ^ CM ^ CM •- ■w ■v to lA tM « ^ r>- in o v to cm ^ a> ^p 

fipj cO^tonoi CMCM r«.piCMco o CMPioi^?5 tOcor>.iOco ■* a 



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r~. CO « Q m cQoicoQCO to o ^ pj -w cmp-oc 
^^iAiZ>^ tOtot09w r>-r<>-.t0tOcD AF^oo 



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'- to CO m pj CM -- a) •- h- in r>-mcr>— o O)--s)0tt(D ojinr-cD co ^ r«. to 

V cm' r>-" o kri * V P) f~-' V r>-' o '-' CO cm r-T cm 5 0> ^* c\J to CO 10 eo co" --* r~" r«-" m" oo 

^ n •- S oQ-i-«^ iAr~-ooQtn ocor>-4te o -- co « »- tiS •- mtpcMO 

ni CM CO lA in in to in r>. r>. K. 1^ oO r>- m r>- to <o to otsoAco o> co m ^ 



«p "^"^g^J SS3S 



to tnto CMO 



•-oooto inSp-.g5m ^jiAipc 

3' in CO CO in —' V to' o' CM in co 
CMCO«-m f^ in lA * r-. .- 



3 tp A 0> A 

-' iri V r-' of 



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r>~ Q CM « r>. m r^ to CO ^ A o 



ji -I V r- p-too 

a-" (o" to' » ^' o' CM » 



._^onn go«'-r-- (0*-«^ m^«in * ^'-■55-- «cMiocoto wcMincMti 

SA ^ 1- BS--tor*- f>- ^ --CMiA-w A 55 a> » o cm 3 oi 2 m ^ Socm^B 

_ r--_ ^_ CO 5 r--_ — r- ^._ en in oo_ co_ r-._ co ^_ co o c\j it> r«. ^_ cm cm_ ^_ * -w to ■«■_ S 

r- d oi r- V to o' O) ■— CM a» ts CM •- o r«^ o" O V in m" co co" — " to V o' co o 

■-'- •- CO---- cM'*inr«- o cMCM-w-weo oioicoco-- cmcocv-*!* 



|ft'gais s" 



ic's 



sssss 



Dp CMOin0>cD Aip'vp 

M_ CM — co_ r-._ in in ^ o) cm_ cij 

o' --' CO r«-' •-' 5' tp V o> to co' 

or— inoo^oin ^»- 

- — (OcoiSj^ — 



• 'vvpoxM cutooinin «(0«"-r-- 

o -- ai in -^ ^ p -^ r«- •» CM inop-r«-o> 

■A tococo — 0^0)01— r-p-motO 

» cm" -w 00 o' p O) p CO ^' to" 5 CO in co" to" 

(O CO i/i •- CO g p « (O r- r«. g in co p ■« 



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o--r^^oj (Docg — p 



85 to CO m 5 m -^ 
d>m -- So o to 
reooi o>o2<vco 



ScM o en r- — lo -^ CM t--. in CO CO -- CM inmcMCOip 

m f-- •- CO o CO >n CM to lo -- O) <d co pOMnpto 

tor-'W'^ O coinincoco p-cooouS ftlNiioSi-- 

ssss 5 ssssss sesss s'ssss 



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= S5S 



n CO m CM — o> CO p — a> IS p toaoioip p 

SScvcoftco Sco--50 CM V m CO ftj ^ 
r- o p- P o CM O) m ID •- -w r«- CD to -- •- 






I 5s"as2 



ID ^ — r- ? 



cop^com inpj--(0^ co^oi'w 
•- iS (ft -- m --^jcDi^in a> ^ 

to -- CD CO O COP-CMO)CD fj 



JO) o '^ "^ 3 

S" P-" «M t-' cm' V 

r-- «) CO CO in 



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» p p m lAco eg 
- ffj o in a) rt -- 



S-.SS5 



— toincD-- oii^oip 



inpto--CM cvj^p-pp mocMpir 
vinr«.p«.-- cMinwpcg cM----in(e 



oicMioo CMp--a 



im 



P P CM p (O 

S to 3 0> in 






OI*-<OP- 






SssgS 



Ma)--a>p p m CM CD •- PPSPff 

--0)p-inSi aojp- — ■«■ incop'Tp 

ss^p-tMco tocsjcM^-- — pSito™ 

?ilss llssi IksS^ 



CM_ p TT ^_ a 






O* ^ •- ^ ,- ,- ^cmaSi- 



O" — -. — ^^ ^cmASi- 



, mil mil Illll Illll iifi nil , mil Illll Illll Illll iii| HI 



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153 



154 



Individual Returns/1975 • State and Regional Data 



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-» CM<ev—gi (Dcn^vru rrr-cximcD O 

fi '-_ ■• in CO ■-_ •-_ R_ O] f--_ (» --_ ri ^_ t>j 2S <M * 

-■ oi W to lO o <e o «' O) cC —■' o' in •-" V O 

— •- — m*iMi«iA S 



3 1-- c\]a>o«% vS<c<cK ooSV>- 



t-, (p •- ^ t«- o> o> rt O) '7 ei to A CM (O •- (D >n to in 
m ■«■ o» o r) « •- o to in ^ <B m <^*cm5« •* 
o> r«-" f--" 1^" <p n to" m erf 






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CD r-- * n— o«-in dbS"-«oo "-oojiSffi too cm ■wRicocn 

^' a> o> tp 5" V in cm" o *" 01 m cm" e^ m" g" lo ^.■ in rf oi o cm" o o 

•- ^ * in m r«. A 9> r^ oi o> 9 "" " SR SJ •- ■* 3^ 



O) --OJ ^^3"-^ tOOl^^CM PlCDCMOn a> 

' fti CM 00 oiinair~Rj * c^ ^ in CM cmcmis^i^ ui 

— in •-_ ^_ in to •-_ --_ ^ o> r>-_ to_ "-_ c^ v eg ^_ --_ cb 

■-' cj V ■• to to o <t» o 00 o> cJ •-" o' in •-' V O 

•- — •- tn 9 CM m in Ki 



^ I f^ c^to 06 « ffi tp rt oor----m3 o r-- cr> ■- in *« 

• miO^m to r*- »-^ ^_ --_ --in in S) in -^ •- c^ to ■«■ in to 

fcvi C^ V CM P«-' f«~' V to I-' V f^' UT CD CM iri --' C^ en CM 

'« to (-- CM CI> O CD tK CO CD to to in tp O CO -v •- 






SI r>- iS i~ ?M r>- a> 0> o <» n (7 to 9) c>jtd<-(om tb ui 
n 000 o CO 00 •- o to in ^ tC m wicM^tn ^ 

10 ■«■" O CD CM O --" 0C> O' CD CTJ P~-' h-' 1^" tp n' to <» C^ 



^ I (O tp CM ip <p o a> r^ m o> m a> CM m r>- m •- to 

S' 5 " •- w ^ to CM CO *m3«i^ d> to ^ CO oi 

at mo <Ji^'>j«-CM taotDintfi *-«<*cm-- 

rJ CM t«-" to ai in cm" t^ 10 co g r-" c6 eJ cT) r-' --' to cm' 

(A CM r- t6 tnna>r>.S Q A a> tp CO g> CD cm S m 

f*. '^ cocococo^ inmnmtn oj^to^to 



|2.i. 



SoA 5 m S m -- 55a 



p^ 3 mS o 



CM r-. m 5 CM CO « concooito aiaa>r\ito •- "« 
I-"- CO CO m ^ ID in r>. in to r^ o co c<i m 2 m -- 



S23g 



e to 5— -- ■« CO * (o 00 CO CM -- « 

r- I I*. 00 r~-tor«-r«-0 oai--cnefi 

fn ^ Ko CM 1- o> m •- ncocoain 

Cr-" co" o> co" -^r o" 09 3" cm" m" m in to co ^" •-" m to 



?iSS 






3i:S5 



>- to CO r>- <p CD r~- »- CM r- r>~ to 1/ 
E v_ CM R in o CM oB o O ai c\ t- 
» T-^ ■«■' o> --" oi CD p"-" m' CO cp ^~ u 



SS5S 



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« rooigo— otoo>Oio 5 r>- f*- « m 01 f>- r-- r-. o) 
fi cMtoAcor-. CO r«- m ft 5 com--S3 mtoo-w-w 

S Pj—^CMCM COCMCMfMrt CMCMCM^-- CDCO'-'- 



isis 



^ omgcoo mtDotcMcp oo -•- o co tp oxomco*? 

»- <JD r^ o> CO ■* c<i g (p a 9 eMinr--f«-'« tntsi'Vinco 

CO to n r-- ui •- tocDcofDCM pj to in cm CO <dcocmcooi 

2<o' oT 00" r-" to" co" r-.' 5" ^" co" V "p" V «)" m" to" ai --" --" cm' 

CO— —CM^ CMCMCOtMCM CM^CMCWCM OlTTCMtO-- 



MOc^«) 
n o r-' •- 



^11 



Stoi09u^3 gcMcotpm •- CO m c 
^ f^ p n 00 Agtotnin ntPCMC 

CM CM •- S CM CM CO CM CO CM to CM » CM ^ 






Sgvaa<Q<0 09403 minemcM cMcogcMtp to 

Sr^r«-«o oSZcMS *a>r*-r^eo m in A r>~ lA »- 

r- t- a> t^ y~ noooito ■v -v o CO to oi to •- co ^ oi 

3ui at OJ — CM cm' 5 m O) m" » tp to p m — cm cm' co' —' 

to ^ "- Sj CO CO CO CO CM 6j cm cm ni ni ^ ft m cJ co •- 



SSS8 



^ ^tpcMCMf"- tpmnmoi oimr^tom OQt^JQQ Q^ 

M <□ in CM CD m tfia>tiiCMa> tp tb •- r>~ to Aftcooin sci 

o * co_ t^_ 3 o_ « S o o_ CM ffl •-_ r--_ S_ to_ r«-_ «i ^4 o_ in t>. 

f«. c*! ^ to p~ » in CM CD S Kl tD (Si A CM in r«. CD CO CO 35 m tr 

*n •- tMco**to ^f-.toi~-tD o*r>-o* — 






<p I*- -- m cD^h-to-- cD--'«toco i*-r~nv(0 o cp 

e CM tp r^ a CD Olio CM cDtDr>.r>.tD ocmoo — o r>- in 

w o R * mac3-«a> *--CMtoift fMoinmS o cm 

«D m" --" O --" c\I V in CO co to' V tn 0> o' ai r>-' 5' V co cm' 

^ •- — CM CM CO CM ^ * f«- to t"- 1^ CO 01 0) c5 in •- 



ss 



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m — cMoio CMOtScpco ■wftrtin^ ■- r-- gi •- * *9' ™ o o r- p~ 

« O CO r^ CO m •- in in CO •- o <j) p>- co oincMinco wc\i co ■* cm o 

to' o" cd' cm" 5 CO V r*' Q — V iri CD tn" eg" m" 3" o) to" o" —" o" cm' g" 00 

•-'- — cMto ^lOtpilS^- intoifttnfl^ »*CMrt-- SoSin 



V O 01 a> •- 01 f*. CM Oi <» tp 01 r- 3 r«- p~ m n CM 

r!i •- r^ to o>a>aicocM 01 S r- cm c5 i-m^tMCM 

<^ CM ^ A CM n CO •- •- O ^ •- CM « CO-»iftcOCO 

g --" co" cm" V co" m" co" m" m" to" m" to" m" g" o" V v --" 



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nr^uxscn cptJiT-^CM cmio m tp g o m 

o — Kr-"- 2i •- CO r- cj ot co r-. 3 in 00 •- 

M_ r-. ^_ tp_ CM R « r>; -w g g --_ ■« tp g cm g 

ft" o> CO I*-" ^" CD to to' to" ■*' V cm" g" oi ID ■*' in 

- ID CO r-- tM "-cuiNjcoco c3 en K ^ 3 cm m 

Dr-.r--f-.f-. cocMcoiniD to co in co •- 



ncopiM— cD^>-<-a> 
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-S M«5^in 2S«S>S •- w 5 g 



iCM V — p gmcMtfiO) OJOincMO) 

cop-^-cMO •- 3 CM 3 •- 3--m(pCM 

--^■wco* r^tpgcoco coocjiintn 

o" ^" CM f--' CM »-' oi co' r--" cm' 00 ^-' op t^' o) 

Nj •- tM CM « CO m r-. in CO in to in m ■« 



S S "" "" S 



ssss 



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a" '" ~ 



or--iDm c^'«-co3m coint-.ior-. g 3 
-■ n gi CO <j) •- in g TO g -- cm cm ■« 5; in 

t" co" V in tp' r-.' to' to" ip" 50" to" in" r--' co" 



ssss 



3mf--0)r- mSS — rv 

^." CO ^" •-" co" r-" co" tp" tp" c\ 

CO ift f". m •- o>in9^ir 

— CM to m r-. to r-. to cc 



r— ID g CM O O) f^ to r-. in tD«-cMcoco a)r-.tM«-m 3tMCM30) 

f-.^wg f- g tp cj CM -- --cpgtoin cm -- co 3 3 depmAco 

•V •- r'~ 01 r» cg'^--m«- tpincDgtp vggcog ^tMr-.cpto 

cm" m r^ to" ai co --"--" m oi « 3 to" — co" iri o) 10 tv' p" tp' cm" » co m" o" tri g co ^i V »' — r-.' co' co' ff tp 

»c^<j>Qin oi3n3r>- inc^ «^-C3-- o •-SR«w-rt Hinr-.tna tDnr~3a> 3poo>n 

r-- o> r-- oi r-- ^ O t-. 5 ■« ^ ?5 cD •- r^ »». c^ N •- — 






m 10 ■- m CD CO r*. a> to tn cpid<P3Cm cdcm<-oco m •- 

So 3 p •- cm 3 3 in 3 ^r--*inp Am3iAg cm •- 

AiA^r- a>iAc^cMA to o> ■« g cm ^lAiAgS -co 

co" cm" co" g" to" ooiricotjfg' tp' cm' in" 3' tp to'ffl'oiw'o' cm" 

M g •- o •- * g g r- ft r-toiocoin o>o)CMeo«- 



logipm 3 g<Da>r--m p*. — r>~ * •- CMptocpr-- 3f-.co3tD « 

m CM r*. m 3 Sr^iDi-r^ gp>CMCM3 3 S •- 5 cm 10391ns 3 

r>-ottco«- to rt CD CM ^ o NiniDtso co o g w r-- r-ooSg* cm 



CO S r-. cb 

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Ilpl 



CM f-- CM CO CO •- g in g CO cm m co »- •- tDa3tp<-co co 01 ■ 

Sptncop) •- 3 CO 3 in pJ 3 Q CO CM —33cm-- cog 1 

_ * in o_ 5j OJ (D ^_ * r--_ cm 3 3 ^. in ■«'. in r--_ g cm. r--. 3 ■ 

CM •-" <D t" iri iri to --" iri to 3' 3' o> g" (D g oi to o co co' c\i 

•- » CM — m •- r-- m m 3 to 9 3 A 3 ^(d3cmo> cog ■ 

— CO ■* in a)r-~<Dr-.ft 3a3co3 mtococo^ to-- 



?iS 



5S 



("-cooinio pf~-<Pr-¥ tpeococ 

CMCM--(Da> gtpgh-A incpcp-^ 

•-ior-.33 ^--AocM tO**d 

CM V p" m" g" r--.' --' tp a> a id r-." r~" q 

cMCMAin3 00100^.0 *--aic 



o ■^ 'i 01 ■K at d> 



?iss 



r-.ujSS«- gmmSo S o> •- S S cMi--RSg o) S ■ 

ncoinucM ocMto3-- 3tpco33 ■w-wcocoto m « 

S" to' cm" tp" g" f-." ai co" m 3' ^' iri m" iri «' co" tp" .-" 3' co' cm' 

-- CO -- CO ID -- •- • o (D to CO CD in tp o CO * ■- 



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lllll mil ii|, iiiii , 1^,^^ ^^,^^ lllll lllll iii| .|| 

35535 33333 S S**©© « _:ceee eeecc 55553 33333 „X «** 

__-,_—, _,_,_-,_ fiSSS E— OsS ■? 2S^'^^ 33533 _____ _____ 9SfiS swC 



1! 



l^uai »8&ss SssEk £§aSS »§8s t^'**' 



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Individual Returns/1975 • State and Regional Data 



155 



SO) •- •- 25 in — •- to r~. CO ■« o d o> iK 

•V n cNj ^ r«. o ^ M o» 1^ rt ^ in (^ n 

» '-" » m m cm" (d m" o « ^' •-" r~" m o" r--" ^" r«-" iq "t '"" ■»" ^" 

-■ O C3 ■* (D Ol V m * ■^ fP St '5 JB ^ O ™ <T) to to O) p -- 



■WOr^So 



mv 3tDui^3 (7> 1- r>. c^ O) 

•ffco cyooirtcy oj <*_*■« to 

•- -^ -- n* c^ rt 3 « ^ V n 



3SS1? SSf 



?S 51£2J£ 



53 S 



o> S in in --_ o in S 3_ iS oj S to •-_ 



S iDOr^wK S SI "" "~ '' 



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■* O) r«- O) in ■* to c^ m CMcocO'*~in cDOo>a>co tocMio"- 

1- r«- oco •- P-. ^ ^ o tonicbo^ oSPjf^'- r>. ^ 

SCO r^ to m s" «7 m" r--' oi 5 m" '-" m" cm" to n V « --" 

con -^ rt ■"* V ^ -w CO c^ n CM •- in CM <M 



nto — CM 
eooto'jj' 






m I op o>S 



» — «' CT eo eg" (D in o" co" ^" ^"^ f--" cm" p" *" <p" r~-" ^' C5 i^ 

-.oo-*® m^cojB'W !€SSSS oMCTco <o o 



as 



•- dbpcMmdi inp<pin% 

« CM O p in CM CM a_ ffl ■w^ to 

-- •- •- CM CT rt 3 n » J CO 



If 



8 '-_ K_^_ 



■3 to c^ m o tn 1- CO CM r-~ eocopinco toisioa) 

noiAinin --pins'* (CdtSto-^ ■» o — 

S" m" to" o" V t»' T-' CO cm' q' CO in in 01 cm' to' —" 

p CO f' CO CD <p r~- O) in aj tp -- -- CO 



O I CO •- <oa)r«.'»'- -vcM-q-mto r«-eop-~o) r^r--tp^ 

^ ' ' m o> in ^ to CO in CMcoc'ir-.tn (soa>a>co m -- in .- 

»- CD to — r-. •- ^ CO tocMaSo-q- o * cm r-- •- r>. ■«■ 

SaT ai co 3 co" in" r-J ai -v m" ^' iri cm" to co' ^' a> ■— " 

CO eo ^ e^ •* ■« '0' ■» rt 10 co cm — in cm cm 



Mi 



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a w to CM m CM CM CO T loinosmo r^ r«- ■«■■«■ ^ 

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156 



Individual Returns/1975 • State and Regional Data 



I 

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=■ SSSSS 2SS3S SS8SS 35'SSfg ' S5SS 



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8 


24.329 
13.563 
16.848 
15.706 
16.401 


19.515 
16.621 
28.174 
34.127 
22.722 




3 


1 


46.284 
36.149 
31.269 
56.199 
72.993 


21.795 
91.548 
02.799 
97,413 
34.583 


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725.927 
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929.366 
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iilll 



Individual Returns/1975 • State and Regional Data 



157 



n '-_ CM_ o <D_ o> t>j in rt lo to R lA 

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158 



Individual Returns/1975 • State and Regional Data 



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Individual Returns/1975 • 

<B 9 r^ 9^ rammmm oocvimn cvj'WtpOKQ <ovr>~cD ^cir^n 

t to w) p »- t*^""^"^ *io«-o^ i-a^QV *a><OT- Aa>ond 

•o r». »- (MO ooieoo-- t^-mo^evi tofflooin ^»iSf>~ — ococm 

cT cm" pj" «}C5 'v'njtaiaai e\j"cp'«>cieM --'e^ ep'tDcvi eooVt? rC^'cgcy 

^ •- ^ 1^ o — cu oo i^ « w tv cu lo r>- o lA m --cm--** (Dqo^t 

*^ »— »-^ ^^^<^Cj *— ^<0OCD lOC^---*— <DocD 

5* f> Q o> Q ^ •- lo ■* tfi o oj cp CM V f>- 1^ o (p o a> ift ■«■ CM coocco 

9! C a SS S^ffif"-© wwQift* vinSAiA r-.^in(^ r>. e^ m ift 

C4 ^ o6 CO* *coftf--5) oi«-<DeM^ --cm«»o r--iAo5«- «oi*io 

of Q iocm' w cnI cm' cm* 00 '-"r--"c5CMey of^aiQiri ocm' mcMp--"fM 

■) * ■woo o) ■- •- r«. T- r>. <o lo m 'V ^csnA^ •- o •- <o r^ 

^ I '^ cow ^lAin*Q 001CMinC7 OICMOTCMIO COOOIO^ <^COC>0) 

CM I i/> rt T- r>. CM •- Si w *ft'-Qw mco--oc^ Smaim aSigiSi 

1^ T. "1^. ^''1*^0'-; p>;a5^owcM r-_(NO>inc^_ tDwr«-rt wocmot 

oT C^'eOOJ ■WCMfOlflO) Csf<0<DCMCM cspsr-^iooi' VCDCMOI w'i-^oj»-" 

<*4 _^^ _^^(geg r-«2^cA mco — -- 2 5 to 

SI 2 ff 2 3 •- lo w w o W CM w (D'-or--r-- cm w (O r«- oitpoo 

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r- qiOCM VCMCMCMO) »~'r«-'£»J(MCM CSVOiOlri OCM Ol'tMlC^-^ 

» * w CO "r^J^"^"" r--<0»nmw m oo CO io w — Q ■•- oo r^ 

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r«. ■«■ £io cpococoS r«- (p o> -- •- moSS'r- ^fiffi.- 3r>.r^tn 

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« CO (p rt in ^ c%j tc CM F^ cp m in w wfocom'w •- cocofti^ 

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CM CO CM CO cp CP ^ O r~- oj •- CO r- to to o lO CO w ■- CM (p o CO •- £ lA in 

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— 01 «- Si W (qSlAQcP ffic5Qr>-o ftr~cZcMir> rt Sr^Sin 

h- w-w-wmiA <A<PiPiotP -a <f> \f> ■v if! r«-o)Win»- ^tpwcn 

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— OCMOco cMin(or>-v co^-t-qc? <ocoeoiri<5 r--o?ju> r>-ScpCp 

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GO a — A o 1- Q o CM ui O) OD r>. r>- IP cgojni^o cococm*-' r^<=>r>.o 

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S" -" -"-'-"-"'-■ -■"""-• "■'-si 

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Sep" cm" aS o co' '-* m" in r-." cm" to" o>" cm" ft' r--" o" in" o tf> O r>-' '-* ^" — " m" ^" 

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c>r — 

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tp CPCMCOCOO <P*-Or^CM (PCOCMOPl CPCMftOO) CMCO^r^ CPr^CMO> 

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g" I — ■ — — — — — 00" to' CO in cm' — " w"r-"cd 

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^ 3cocB(p— — ftcncoQ cocootor-. Sr-.cMcQO CMiPfto d 10 o 2 

* 0> — r- Ip CM CP_ CO CM_ — CO — r~ ifl tD_ o in O) O) (P co 01 — en — tc cp — ft 

?i CM p~r rCio ID — ' (p" cm" CO o" tp" IP ft w in (p o •-* cm' o o> cm ft w" — tp 

g W W O) cB OCO — OCO — CM— CMCM g r>. CO il 9 *" "S "" S 

c>r — ■ 

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03- OOO CO'-CM'rfo OWtPCMCO SoiniptP Tf — -rftO — CMlPtO 

a cm' r-.' m" cm" — " w' en" —' od cb co' ft — »-" f--' m" ft tt" r-" co' p o' ft w — " — " cm" in" 

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fi :C;'^SS,'S 2SSS* eocMmpO) mcpwin— r^cur>>m cor-cMiP 

IP ScpScoS r-oiippcp ?!cMi>~Sco <vr-iACMcp r-i^CM <p •- ? co 

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i-^ CMCOACMCM CMCmS — CM —— — — — i/, Jj — — S O 1^ 3 

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S;:SSS. SSSaS S$3»~ SiSoSS SSSg ssss 

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State and Regional Data 



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cop — coco ip^r^w— topcopto tpoiCMino mw < 

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r^_ eq to Pi r-. o_ eq ^ co R p ip o> p r^. ip. p to Of"-. ^ •- 

wcmVioip cptoftftcp cococoincvi w<P"-ftcM 






>n — 3 — (p— CMippi 

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ft p' V —' 10 CO O" CD «" co" li 

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irt •- r-- 1/1 CM r- lO ^ m m m ^ o<o«-co tt ' r> 03 oj — acoift ir>rt<««-~ •- ■- — m S 

r- 10 <M ^ ^ (Dr^»iftn » •- r-- ■«■ — cm S co r-- cd O) 00 r-- •- co o> id — « -w id iD r-. r- <6 

"' <9 "C ^' «S 5 f^ 'n '"' *9 '^ ">' '"' o> 'C *^' *•* *o' "• 5 *5 "9 ^" i^' "■' ^' * ^ 5© 9' '~- "*' 53 °" 3 

■«*««* 3 py r-- ■- in ^ cwo>9oi w -- ui * 10 in in f-. •- ini-««in «---0)^3 

N — — ^CMin « »- ojc\mv« wtAiniD r^»-<ocym 



I isss 



oaf- otii^ ^ 






o-~coco «D I m a><p <pcom<09 (OC>iCD<ocM soco^tnm csimojr^ o<p^<D 

(OOOt-oi ^ I f«-iDS( «tNffl-~CT Aocu'vo <o--or«-oi ^csjr^tM r^ior-.-* 

O rt ■« «^ ci CM_ CO «> to m e\i n o> <d_ o •» A co pi eq ffi r--_ in iD m cy r--_ ro <£i 

o) csi CO in »>r in CO (A to' lo' o iri in o cy «" f*- ■^' lO 10 a> •-' id oi ed ^' o' co 

— mnco • wios oooooir^ r«.ioiOiOr«. (ocoietO«- Oi(0-jt'<t 



is 2 



CO n 10 0> n 






T ^ m in « cotomioo omoi«9 iDmr>-ipm ojip^oco cmco^O) 

-*ina> rt Oco«-(C^ co^oosih --Pintioco co^rtmm r«-co(S|r^ 

iJco--C> in Sa>----A oiin»-ioeo cot-(0«-oi iDtoco^o cor«.ciJ 

8' CO in iri V T-' --'•-'--' 10" e^ •-' o in o> p«-" <d V o> csT in cT lO in (d en •-' 

cij C3 CM po CO ^ CO r>~ r~ o <D (^ o <c h~ r^ en m n vinoQiio 






1! 



^ 3 c2S o> 



S^- CO (p CO ^ OJ * 
in coo«p t\t& — 



si:? 



jp CO o a> 5 



s ;ssas 



oSr^ o5o 



?SSS 



m CO o a> V ^ CO ■« CO ■« <J) incocp»-'v r>-mcMOCsi ^ ■■ 
f". coinoooiA ciipoocijft ncboaoico mSwOiO -- 



•-CM<Ot^ o<o«-* 



■ss s 






in?Sa>o9 
irio>(-.'(Ocj 



mf- ■jrcou- 



D^_ o>Sc 



SCO o ■- ^ esmeoiDco r^m^coo lor-ojrijr. lOcnoxTio in o r- 

cnoo 9 iK--inr^«S to m o p^ cu Q(5CM»-o> ♦ch"I«-« ** 

"-(MiD tt -- — ■wcMco ^'«in<0'~~ coinin^in »- 



K ^_ S eo_ 



S as 
S 



■- y cjno oir 



•~ on r>---5(po> --cow-ffo 
D^o coiscDin^ inoir>^vc 

ncoco 5'W'WvS 0)<snor«---^ 



sssss 



llgj 



So csi ^O) 
coQom 



1 r»- (D o> c* fu o CO r«- CO cv <c a> o 

ID r-. 1 Q <N ^ 01 5 «S « in 01 p 

1 « CO li 2 O) 10 CO CO K ajcMint* 
T id' V o • csi co' O) s ^" <d to o 1^ 



?lsSi ss 



CO m iO_ r>~ ID 



33SSo ^ "" 






SS 3SSSS |5"SS£" 



£J3^ 



!l 









•- 3 a> 3 « O) 

O ffi ^_ CO R OJ 



". ^. ^ ^. * * ". ^. P. *■ 

n o in CO in a 



O 3 in CO 2 o in CO in 5j '~ S 3^ 



5^S fi5: 



saKS 









^ CM n Q A 10 V ^ a 



8SSSS 



CMiDr>.r>. f- QC09>-ip TOOjm^io or-CMOicn o t^ a> « •- 

£sss a lt?~5 SsiSs; ssass sssss 

iri a> •- cm" o cm" 5" w r-" a> V in •- f>-" ^-' V » ^" co O) ip cm id r>-" co" 

wcoco A CMO(nr>-n Ar>-a)»io (AmioiDto K(0(Bf~--- 






S3%S 

Jm o> w cm 



IllH 



(0 V in tt CM (D ID ID <D ^ CO •- CM 0> f~~ ^ a> •- CM ID ID o 

S CMjogSco-- Aininc^cn SSS'~S i^f^f"-*" •- 



C I 



«inwco in CM ID 3 in o> CO p*. ^ r-. ^ cd f-- •- p 
^ CM rt ^ iDioSa-- r«.rfoioi^ "-p^omi* 



^ m a 10 5 «opia>cMCD m ^ eg cm a> mininoio CMf--Qr--o oi cm r-. id Q ^ iC 3 

•-oo* "i ^t^in^SS ^r--iBc^-- *'-m--co acoomS ^■•■v* «oi«a 

— v^« « ("-CMc^* (O>nr-or>- i^r-mmo oo*5S m •- •-■«^co 



li 



aa (O O lO a oWMiom ^ «i in r*- — Qr>-coO)in 
OQ^iSA a; •- 5 in ^ AAm«ai 2 op co >« r>- 
^- oiD'--«(0 cnioA — CM loNminto o*™---- 



SAao?3iD SmcM^S S — c75Q 33S«« KSf^ 

o P-; CO (o rt ^_ o «> lA a> «s o * dli ffi ^_ * * '^_ id <d_ in 

<D csi co" in" p«.' •-" CM O) o" if> iri o" cm" a> p~-' --" id" to o> ^" id' cm 

r- ^--oo>o •-(ood>p~- r«-i0(0(0r-- rico(0<o-- 



~5SS 



. . . . " P. °. ". O ^ ^ ^ ,- ^ K CM n S ^ 

aaaa suaas --•*•*•* aaau-, 



5 iiiii mil iiiii ifiii iii| p-i|| 



Sg 



^'asa ssKa'a S^^S^ ^SaSS ;i 



!ll.. 



asas SMsas sssss SaaSM ,,?! loji 

11111 IIIII mil mil iii| IP 



II 



aaa a'ssias S^HSE 2SaSS 



£ ^ ". o i« 



Individual Returns/1975 • State and Regional Data 



161 



Dtp tn30iv*3 <^ »- « 
— t>j S m ^ 3 ir> lo r- 



r~- to O) oi r« 



"?3§ 



AQOiaio (y CM •- m O) oioocM 5«-u>« 

StDtD»n <D^r^o<5 r- •- tvj o ^tQ^r- 

_r--_i*^'woi (OioooOft N-_a)(00 c^tOflbty 

c-j Sj (•) lA c^ r>. ru in A O) ■» cm •- <» r«. •- 



!2 SSS" SS 



I a 



nS ^ Lr> lA « lO mou- 



gab CO o ■«■ w 3 3> (CI in m ir> i-S^-t^o o ■- "• — i^ M 

r*- ci S ■^ ^ ^ c^*<D*\ir«. o V •- •- •- * cm (^ »■ 

« ^" O) ^" CO ai ^" ^" T^ ^" lO CT> g s" "" '' '" o a 



fi 



- o (n o> in o> o ^ o v cO A m 
"t:3 iOLOCM"ioa> p'o'too) — 

1 •» w kT) CO r>. u3 a> csi m m 5 in 



"tSi 



I I CO ID •- M r>- cvr- 



oiatoain <Q'?VQ 
3 r>> r>. 'V a> (oinoc 



?.5 









d3 SS^ S ? 

sgsisc ~ 



CO CO A o ^ ^ oS 



SS = = ' 



SSgft 



* o C5 r-- <9 O) 5 ■■- o 



'>OC2CO-^- OA^C^ 



ch C3 n uS 



O r-_ e\j <o c^ 

--Soo rt 



-_ ^_ o o ^_ rt o> eM_ * ^_ o »■ 



3S|S 



J i^ .- tjS (6 o 5 S r- ^ p~- 
3^ — Sin eopgof^eo — 



-« CO r--. en tn £ tn u-i lA ir 



ssSs" 






--Qr-mo c»- 
cow o com en cc 



CNj in ^ CO '^ 



?s s«"^ 



o — s? 

c\jr-"o>co 

SICKS 



5 "' 



S K ^ ■* r>. •-^■•-SS CvjSSc^ S 

^CMr>.r«.^ OcoocDin (J S c^ 

ssssss a'2SS= "' s 






(p o) m N -^ n <7jm-^tQiti o>"-ioma) o>3iQf^5 gmcocc 
A cor-coioi>> <pgc\tincQ a>v<-<bi^ c^AmoQ ftrfxF*- 
rt incMotor«- iAAcocmiZ <o w r«- is ^ rtKKKS co ui — 



nSS5 



§::S'' 



- V V CO ♦ (5 lo <\i V '-' TO o> lo m r-" 



«2' 



ft in <n r- oi r-- aS ^t 



SCO ^ CO C>J 3OC0CMC0 r-- l£> CO OJ f-. CO 

Q O) cy CO c5 CO cu r~> CM mr>-c>cOeo in 

uf o cp cm" cp V o 5 r>-* V 0> CD ^-" r-' 3 co" 

€■» CO V coco <oo^a>r>- o r* ^ •- A r^ 



mmoxsj o> * * CO r-. o m ^ wintof~-co m co « co a> ^ p* <» eymo^ 

So 3 CM 5j o C ^in — cur- ScsiSmv •- rt 3 >- co w co * r>.madb 






321 



SCO CM »- »- o> kn a> m CO in "-r^-r-ino) 
in (D a> a •- •- ^ CO •- r^ r^ CM r^ in ^ 



CI rg o CO cp CO 0> v en CO co co co o ^ cp co cm r- i£ 

8 3 ■<»■ inS ffi o iS -a- -- •- 00 •- CM A n cm m m e\ 

CO oi r--_ co^ "^ ^ "*.*". ^ TT CO Oi CD — o (-- o) oj c\ 

rf cp" ■-' r«-" of CM (o •-' in »- o in to' --' --" oi co in q o 



piriwco cMcpcS 



S 2S = S2 S'Si 



S'fSirSc 



isfg's 



till! 



S2S5g 



-2 s^iSs iiiSs 






5— .S_SCM 

D A to CO n (B CM m in 



^O*-*— CM CmdAcOCO ^^ 



c^ssa 2SS 



Ol CO CM CD 1/ 



;ss? 



vSr>.in cmqSco^ i ■v •- * « 

M to •-_ CM_ ■«*•-_■«_ r~-_ (O r«> CO o CM 

n (p cj> r~-' CO ■«■* CM oi CO en i— " r«." cd ^' 

;S&9 SS5SS ::2SSSS 



!SS2S 



o_c3(OCM -w^cDinrtin 
3 <D CM r~-' CD* n in iri CM 

5tss sasss 



-So)S5 cocoSc 
» « » « co_ ^_ r-. i«~ ? 

& CD CD T~~ n ■* •- 



S3S! sa's's-"' - 



Scd^-coot— oi od iQ^t^ mcMCMOico o>cMmcom 

in n c3 oj CO r^ 1- N r^ •- oi oo r- '■- co cocpcMino) 

otr^cMoir^ *-eMr^a>(o cortcM<p3 a>incoeo-- 

*f inca-r-'oiri g>--"cMeM"iri oa ■^■v ai r--"co"cM"o> co" 

<P CO C^ CO Si CO CM CO CM CO CM ft •- CM CO -- r«- CO -- 



SSI" ssss 
5"; si" 



tun 



Sf«- CO O) CM 5 O O) 'V CM CO uS Q CP CM in in Ci5 O (O CO ?) O CO CM 

a)CM'-mr«- co--cm'ii-'* ocO"-"-^ "-toftcMO) --^^co 

•o CD g" o" in ^-" t co' "-' V V eo m" ai co" « iri cp cp ^" m" o r--' cs o 

a 7SSSS Sftsaa ssses ssSss ss^- 



St: ^- coair--^o) ¥>a<5<e>A •-•-geDr-- c5r>.r--in5 vcmcmcm S3SS 

<5 n r-.5-5CMm RomSco o>coScMeo 2 m cp •- 2 ocJcqcd 9993 

D "- in <6 cP(5<5oin ooSociS •-r~.r~.inp>- Scr)*cp55 •- m 5 •- noSa 

o w" 3 fC cj> CO cm" to O) q" 3" cm" CD cp" qi ^" o in cm' r--' oi 3' r-.' o» ■*' in a o a O) r- 

pog o iritpar.. B c% •- 3 * Sinr«-mgi r^ninoatp .- ^ .- ,- •- 5 S if 

J CO * r- — — CMCMc^tM cocmcm5FR cocOeocoR •- ir?QtO'q 



!2 D'9J'""2r' 3?2253Q 1 2 SB ^ "" E? 5 ^ * "^ n eg •§ "n ^ ^ ey _ u> coipcmcocm 'v v^ c? m cp a> to m r>.- mmvmcM .- ^ m o mmcocM 

n t". !P^2t: SSS.'ia SSSSt-C Eff*'*f~- r!S* cmcdcm— m 3r-T~^g p-.S^*S ScoiniAin — PS — coo g — ft*'- — mmcn 

••^ CMr-oOiv incDCOiooq <ieMC>p«-_co ^eMP«._0)r- cm^ mo»r«- oi eococMrtin r«.ffi--in-- coAcoaio — ^ — — — aicM eomoo 

J r--o>5sSt^ f-- S m CO m m K in « in A o m S •- 9 S6 S S cO""Cmco tncoScoS ?i^^coS 3?! — — Scon? 



staaiii suas 



O' — — — — — ^cmaS — 



»8S8 S&SS 



O* — — — — — ^cmAK — 



^is I 






I mil mil Hill Ilk ii|i 1 mil nm Hill Hill iii| nil 



II 



SiSS SSmSS wmmmm MHt^SS mS(!Km 7 



nil 






162 



Individual Returns/1975 • State and Regional Data 



« 
a 
M 

■a 
c 

IB 
0) 

E 
o 
u 

c 

8 

s 

a 

•a 
«^ 

N 
3 

< 



N 
(0 

>• 



E 
o 
u 

c 



0) 

E 
o 
o 

c 

0) 

ll 

IB S 

«r c 

I" 

a. 
E 
« 

X 

111 

« 
a 

$ 

■o 
c 
a 

CO 

0) 



Q N (MO x»or^r^ 






s s ss asss; sssss sssss §2 s 
_■ ^-cw.v,n>.- ^.ri««« ^-ga'sg 2'-- «■ 



~2SS 



I s 



SsSss" 



55Sc 



§3K 



SIRS" 



s5 Ss*3 









i 



SS 522SS S=t£S ssa82 sss' 

tn ^_ ■* cj T-_ IS R * o f^, •-, 2S --, to in at cn; o* co r--, a 
— — S CT ■* ■* F^ r~ r>- S S Jv 2 **" ™ C W O" 






§(0 Nwoin^ oDfOcvuir-- c^ojcciniQ 99 f^ vcvr>-tQ 

S SisSE S31S2S Sf;::!! S$ C SSSS 
_- -- ^,j.j^< »(,«••■«■«■ sa2S8 2'S •' ~2SS" 



i ' i§i 



|Sg|J 



•- * •- o ID (S A 10 *rt 

;ssss 58SS2 ~ 



?8Ss" 



ScCnSo inZinv7 tvo«SS cg3 •- Snod^ 

O r-. 3 ^ nr>.c>j2>- «--*^io " — » ■- O 

,-,/,-^-r--«- ^-v«..-,-./i a-vv- iaa«" 



C I iS ss 



•-e^oegoi »CTQWr-. •-■^moic4 nW<C^ 

sssss sssRs 2!5sss issi 

to ex" o 5" r-' n r-* (5 •- o ao to r-' V •- to 10 V <« 

88S83 SSSSE SsSis S'"' 



iiii 



lA I O 



s cs sssss tisis 2?aft2 ss a sias 

■fsaS S8S5S gSSfS S"8 S -82 J 



■- r^o Oh- 



8 5" S2 



_ oft rt O) M 



rt •- •- * oo3a»<0 ^« 
e\i V o ifl lA 0> «J o> r--' ri (m" 
r- <0 I-- «i r- ■* cv( ■« c^ — 



sags 

iisi 



S" 5 P5 S«-r-.Ss ^SwiS? tvrtKES CMoo ■- Soioq 

« R_ * 10 (s ott ^_ rt ^_ * t>j as ^_ « \ 1/1 a> a e^ a » *_ s 



ml 



M g m in •- oj oioiMCiV ino>-<^m innmtQc? CDoaprti nr^-csig 

o S-v-CMtoo rtSm^S a»inr^r«--- •- in ^ A « t-R"*" SP *N •- 5 

^ in lA a r>. ii5 i-SSttA t^p)ino>- f-.oj«inn mrf ScginS 

h- <o oj (D V r-' m o" as" n « m' r>-" a> •-* oi m" V o m" V oo —" «» » m" V 

o «ttAttK 7«<nritt ^h-c^N^ m^^cuin SScjoj 



S So-iS ssias S8;^s{3i gSiESg Sg ~ ^i^^S 

^ r« 4 0> <D <D O CM Ob (Tl •- n <D <C N CM <0 <Xi •- r^ 09 o oj (C r>- •- cC 






Ob <D CD CO O 



8K sesa 



!28!!IS 



8°iS = « 2' 






8S7»mSj nar^Sn SSSc^ui ^^ai<CS 
'-MO»-co c4»-ioBin KSococsi oin>-<oS 
« ton in''*' in ^"Voir-'V p--'ini--'r«-"io ooiscDiri 






Ifll 



^'^'s^'ss 



Y iQV looa 

ssSaa 



tn A o S a) CD Si rij in A n't O 
i^S2'-2 «oo*oin ^ c5 * 

S9SSS S3BSS 2'' 






^ •" ^ ?P c5a>«-io« 333*^ osttpojA 

8 3 s i 3ssal is^g^ S^Ss: 

^^ CO m* ^ a" g" V •- oo cm" c^ V V to » «D V g <m 

»- •- cMcMCMrt coc^iAinin •-BaSco 



CD WCDCM "- 

I 2RE5 



S g ^inS V 
V n ID •- «> in 

2" ==~2a" 



Ar-«-og gpr-AQ CD 5 CM 5 CD O •- O) O O 9 Cv 

SacdcmS ^^mnco Att^gg •'9 » A<-Acc 

CD A C7> in a> r>~ A CM >~~ cD^-AO^ •- oj r^Ain^ 



» » A M) «»ocMF- CMAc^CMO mr-Min* in a cmoao 

^ r*. in o * g •- •- Q ^5«cMtM inin"-c»i A ^ ^5""^ 

M oo « h- r>.e^CM«Did CM03<-0 inAor-o •- cMA<-in 

r^ --' cm" --'ctcjcnjco crfcoV W a'a'Vo— " inVAgi 



c« A Aa»^ 3 



&■ 



:a33; 



=§§5 



CMr-cDWiO SdSoS g »- ' 



D n5 CD r» CO cN 



3 A CM ^ A^R 



DOOg r» CO CO acq p^nigoA r>. g * r-. r- covOOCm co » ''SS'O 



as! 

"2 ~:!"aas S3S 



522"as 



5iaa'a5 



CMCp^^Ain ^co^^»co r-A i 
5" cm' in g" a' in ri rC in ri cm 



= 285 



^ S .- ^C oj--r~S3 ^(^^^(O 3S3cMr- CD f- 99$S 

a Ji ^ r^ «M e^f^W^— ^i/iaB«-- # ^ ^ r^ * ^i ft**ft 

g- <J ™ -^ <Mririri.n rfrfV»V goW- "28';' 



£ 

S 



!! 



E 
o 
o 

c 

8 

o 

(9 



< 

E 

» 






A CO ^ A CO 4> 
^ A_ K S A A 



§r^cMr-m AAnAo mcoino*- i*-T-tog a>t^9V 

CM^r^A lArtr-Oirt r-AinoDO •- <o cm « •- ^ t- r^ 



8ES 



b •- A '" 2 *" S "^ * ** 



=ssi! 



f* to5CMin5 <Q<-cpap<D •-cMgcfiO r-. co ^ -- « ntr 

A A •- •- CM lO '« (D A O •- A ^ <>1 CO A O S) CO CO lO ^ 

^ '-"2siaa ijasss sssfis g'sss's "- 



CMr-a>p 

;S.S.5 



« 3 (Sr^O •- 

^ ses85 



<op]in«A r^AcDco 
r-f^co4B CD(n2cD 



ssgss sffssa 



5I§S 



i l?is§ Slis3 sSSsi iliis 5® 

|f r-" o a" h-" CD V m" iri m* r-T tn V in in" V ^ o V m' •- 



;sa; 



ll^l 



5" falsi 



iricg»-*ina 



§sgsS sSiis 2|aS 



— cj V --" 



8 A 8 S •- r- ?^co383 XK7cMg aS»-aS ^-S 

as f*-Ol»f*-C\( lD<OC0'«<- tf)CM--»A ^^AIOO AlR 

S a2"88S SSSS3 SSSSS aSa's'S S8 



SS 



SSSS 



« S ^ 5 -- 5 f^R^toS 
•i * o "- '- N flo •- CD * » 



a S52 
I sag 



J A OO SO t>- V f^ 



-so8a cm9«k5 m^a 



isSS 
SSas 



§31 



5^0*Dh- ^*DCM^^ (DcD^A^ inincococo 

A-4-^v ■- — iprtcD in*mcD* CMnining 

•-oAAin oon--« inScMO-- oic^inAS 

—'-'—"—'-■ incD'iDh-'« iriVco'irim" gj*"**'" 



ssa« 



aaaa saaas ===== Saaas 



Jill mil mil mil iii| mt^ 

llill §1111 illll lllll gggl «|8S5 

Isaaa as&sa ss>a= liSaaa »aas ; 



§8i| gggil ::-2 2-;2 aassi S3s| f ==5 
aaaa a&aas ••-••••» .4u««» «»»^ ^8*1° 

lim lllll mil lllll Jill pii 

1 ■9 °. o iri 



- cm'co'v •'>ctf>Q'g' 888®. .siSm 



Individual Returns/1975 • State and Regional Data 



163 



I I i =. iSSi.S Is 



^ da C^w <ft 



III 3 



i ' I I S2iaS II i 5 i ' " ssSs s 



t III 



i ' i ^ ^mm ig § ^ I 

Ml ,- {Q •- •- CM CM ^^ CM P> Iff 



SsS'3 



III 9 



I'll §^lsi i§ I i 

g £ S" S8SfS8 si 2 =■ 






C III 



I ' 



5 S SSSSS 

S 3 n««S« 



g I ' > ' ^il§ S 



5SSa 



m in S ■«■ rt * 









I I I Igss I 



S III 



S i 



I s 



g s; 5 SSSgS S3 S S 



5°a! 2 



s;:as 3 



I 



° III g 8 S 



C III 



§ t" 2" gS3 ? 






o o 



S ^S^ 



[11*1 



S I I I I 



a a^s s 

a> <Ti u) 1- 



S 3 Ml 
t I 



« 2.5 



i. ' 
s 



^8S n S 



o o 



2 ag 
8 ss' 



I ' s 



I. ! 



!l 



0'v"ul(ptD MOJ * a w 



I I I ;s=s! 



f.M^ 



<c d> 1- o d9 n ra oo 
o"«cJo>jQ oj * 



59^ 



Ifll 






I I I 111^ 
53 an 



5 en o) 5 ■«■ CM 5 f*" S 

a 9<-atAtn coco 

^' r--' omcMoiw" oV 

CM c^ un N « n n »- •- 



i i 



§8 



8.S8S =2232 SSgSS a3Ȥ 



■asas sftssS tt^^^ ???.^ iii^ 18*4 ^ •»«*» »;»»»» -/-•-.-:-• -^-j-.-j-- *»»: 

• 8»»«$ sxsjs mil mil Ills 38|i5 ■ 8SSS1S »»>5»s iiiii iim iiis 

I IIIII IIIll ^==^= ^^^^^ llll |»lii I lilll IIIII JIIJI Illll IIJl 



s" s 



n I — ■ — I 



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164 



Individual Returns/1975 • State and Regional Data 



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Section 6 



Explanation of 
Classifications 
and Terms 



Classifications 

Marital Status 

The five marital status classifications were: 

(1) Joint returns of husbands and wives, 

(2) Separate returns of husbands and 
wives, 

(3) Returns of heads of households, 

(4) Returns of surviving spouses, and 

(5) Returns of single persons not heads of 
households or surviving spouses. 

Marital status was usually determined as of 
the last day of the tax year. If one spouse died 
during the tax year, the other was considered 
married for the entire year. If a taxpayer was 
divorced during the tax year and did not 
remarry, the taypayer was considered to be 
unmarried for the entire year. Each of the 
above classifications is described under sepa- 
rate heading. 

Regions and States 

State classifications were based on the 
taxpayer's address shown on the preprinted 
address label or by the taxpayer on the return. 
Data for returns with addresses outside the 50 
States and the District of Columbia are shown 
in three separate classifications in the State 
J statistics. Returns from the Virgin Islands, 
[Panama Canal Zone, and returns with foreign 
addresses are tabulated and classified under 
"U.S. Citizens Abroad." Data from qualifying 
returns filed by bona fide residents of Puerto 
Rico, described in section 5, State and Region- 
al Data, are shown in a separate category. The 
I third classification covers returns for armed 
I service personnel stationed abroad who filed 
their returns in New York, California, or Wash- 
ington where their Army Post Office (APO) or 
Fleet Post Office (FPO) was located. 

Each of the seven Internal Revenue Service 
Regions was composed of a group of districts, 
as shown by the map in section 5, and each 
region had either one or two service centers in 
which returns filed with the service center or 
through the district offices were processed. 

Returns with Standard Deduction or 
with Itemized Deductions 

This classification of returns was basically 
determined by the presence or absence of 
nonbusiness itemized deductions. 

Returns with itemized deductions were those 
returns which had positive adjusted gross 



income against which the taxpayer claimed 
itemized nonbusiness deductions in computing 
taxable income. A relatively few returns which 
showed no deductions were classified as 
itemized deduction returns. This occurred 
because married persons filing separate re- 
turns were required to use the same kind of 
deduction, thus making it possible for one 
spouse to claim all their combined itemized 
deductions and the other to claim none. It was 
therefore assumed for the statistics that returns 
of married taxpayers filing separately and 
showing no deductions were itemized deduc- 
tion returns. 

Standard deduction returns comprised the 
following: 

(1) Returns with adjusted gross income 
under $15,000 ($10,000 for 1974) on which the 
income tax was determined from the tax tables, 
and 

(2) Returns with adjusted gross income of 
$15,000 or more ($10,000 or more for 1974) 
and without itemized deductions (except as 
indicated above). 

There were some returns showing no deduc- 
tions which were classified as standard deduc- 
tion returns. This occurred for returns of 
persons who were dependents with "unearned 
Income," on which the standard deduction was 
limited to the amount of "earned income" (as 
well as the $2,300 maximum amount) in the 
event there were no itemized deductions. It 
was therefore assumed for the statistics that 
returns of taxpayers who were dependents with 
unearned income and which showed no deduc- 
tions were standard deduction returns. (See 
also "Dependents with Unearned Income.") 

Size of Adjusted Gross income 

The amount of adjusted gross income report- 
ed by the teixpayer on the returns was the basis 
for classifying data by size of adjusted gross 
income. Returns with deficit and those on 
which income and loss were equal were 
classified as having "No adjusted gross in- 
come" and appear as a separate class. 

Size of Expanded Income, Adjusted 
Gross Income Less Investment 
Interest, and Adjusted Gross income 
Plus Tax Preferences 

The computed amounts on which these 
classifications are based are described below 
under "Terms." Returns on which this compu- 
tation resulted in zero or a negative amount 
were included in the lowest income class. 



Tax Rates 

Tax rates were used to classify data for some 
of the tables Included in section 3. Typically, 
the tax on income subject to tax was computed 
using various rates which applied to separate 
segments of income. Thus, associated with 
each tax rate applicable to a given return was a 
segment of income and the tax generated on 
that segment of income. Such totals for each 
tax rate are presented in table 3.13. In table 
3.12, the highest or marginal rate applicable is 
used to group returns. 

See also the illustrations and text in section 
3— Tax Computation and Tax Rates. 

Tax Rate Schedules 

The tax rates, graduated from 14 to 70 
percent, were grouped by marital status into 
four sets or schedules of rates for individual 
income tax returns. These four schedules were 
for: 

(1) Joint returns and returns of surviving 
spouses, 

(2) Separate returns of husbands and 
wives, 

(3) Returns of heads of households, 

(4) Returns of single persons not heads of 
households or surviving spouses. 

Reproductions of these schedules can be 
found in section 8, Forms and Instructions. 

Taxable and Nontaxable Returns 

Taxability or nontaxability was determined by 
the presence or absence of income tax after 
credits and the additional tax for tax preferenc- 
es ("minimum tax"). Some returns classified as 
"nontaxable" may have had a liability for tax 
from the self-employment tax, the social securi- 
ty tax on tip income, taxes from recomputing 
prior-year investment or work incentive (WIN) 
credits, or taxes from excess contributions to or 
prematute withdrawals from individual retire- 
ment accounts, or other taxes; however these 
taxes were disregarded for the purposes of this 
classification, since the first two were consid- 
ered social security (rather than income) taxes, 
and since the remaining ones were not based 
on the current year's income. 

For the purposes of this report, the earned 
income credit in effect for 1 975 was treated as 
an amount which could be used to offset 
Income tax before credits. As a result, returns 
on which there was no additional tax for tax 

165 



166 



individual Returns/1975 • Classifications and Terms 



preferences and on which the earned income 
credit exceeded income tax before credits 
became nontaxable strictly because of the 
earned income credit. (See also "Earned 
Income Credit" and "Income Tax After Cre- 
dits.") 

It should be noted that classification as 
nontaxable was generally based on each return 
as it was originally filed; the classification does 
not reflect any changes resulting from amend- 
ed returns or from audit or other enforcement 
activities. In the case of the data for the earned 
income credit and the effect on this classifica- 
tion, however, many teixpayers received the 
credit only after the Internal Revenue Service 
had examined their returns in Revenue pro- 
cessing and notified them that they were 
eligible to receive it. Therefore, while these 
returns were neither amended nor corrected 
through audit, they were adjusted during pro- 
cessing and those adjustments are reflected in 
the data. (See also "Earned Income Credit" in 
section 3, Teix Computation and Tax Rates.) 

Taxpayers Age 65 or Over 

The presence of the additional exemption 
allowed taxpayers age 65 or over was used as 
the basis of this classification. In the case of 
joint returns of husbands and wives, some had 
only one additional exemption for age 65 or 
over while others had two additional exemp- 
tions for age, indicating that both husband and 
wife were 65 or more. Whether one or two 
exemptions were claimed, the return was 
considered a return of a taxpayer age 65 or 
over. 

Type of Tax Computation 

There were five methods of computing the 
tax on income subject to tax (taxable income 
on most returns) used to classify returns for the 
statistics, as shown in table 3.1. These meth- 
ods were: 

(1) Regular tax, as computed from the tax 
tables or tax rate schedules accompanying the 
Forms 1040 or 1040A; 

(2) Alternative teix, computed on Schedule 
D, Capital Gains and Losses; 

(3) Income averaging, computed on 
Schedule G, Income Averaging; 

(4) Maximum and regular tax, computed on 
Part I, Form 4726, Maximum Tax on Earned 
Income; and 

(5) Meiximum and alternative tax, comput- 
ed on Part II, Form 4726, Maximum Tax on 
Earned Income. 

Two additional special types of computation 
are shown in the statistics: the additional tax for 
tax preferences (computed on Form 4625, 
Computation of Minimum Tax) and the special 
income averaging tax on lump-sum distribu- 
tions from pension plans (computed on Form 
4972, Special 10-year Averaging Method). 
Even though these two special teixes affected 
the taxability or nontaxability of a return for the 
statistics, they were each computed on income 
which was excluded from adjusted gross 
income, and therefore from income subject to 



t£ix. Table 3A presents data for the five major 
types of tax computation as well as for these 
two special tax computations. In addition, 
explanations of the types of tax computations 
can be found in the Explanation of Terms 
below and in section 3, Tax Computation and 
Tax Rates. 



Terms 

Explanations of terms are designed to aid the 
user in interpreting the statistical content of this 
report and should not be construed as interpre- 
tations of the Internal Revenue Code, or 
related regulations, procedures, or policies. 
Code sections cited were those in effect for 
1975. 

Accelerated Depreciation on Low- 
income Rentai Housing 

See "Tax Preferences (Minimum Tax)." 

Acceierated Depreciation on Other 
Reai Property 

See "Tax Preferences (Minimum Tax)." 

Accelerated Depreciation on 
Personal Property Subject to a Net 
Lease 

See "Tax Preferences (Minimum Tax)." 

Additional Tax for Tax Preferences 

In order to mitigate the effect of certain tax 
advantages, the Tax Reform Act of 1969 
imposed a tax on "tax preferences" (described 
under separate heading). In general, the tax 
was equal to 10 percent of tax preferences in 
excess of $30,000 ($15,000 each for married 
persons filing separately). However, as de- 
scribed in section 3, various deductions and 
adjustments could be made in the tax computa- 
tion which reduced the effective tax on prefer- 
ences. 

Adjusted Gross Income 

This amount was the result of reducing gross 
income from all sources subject to tax by 
adjustments such as the following: 

(1) Ordinary and necessary expenses of 
operating a trade or business, 

(2) Employee business and moving ex- 
penses, 

(3) Expense deductions attributable to 
rents and royalties, 

(4) Expenses of outside salesmen attribut- 
able to earning a salary, commission, or other 
compensation, 

(5) Depreciation and depletion allowed life 
tenants and income beneficiaries of property 
held In trust, 

(6) Exclusion of allowable sick pay if the 
sick pay was included in gross salary, 

(7) Deductible losses from sales of capital 
assets and other property. 



(8) Deductible half of the excess of n«l 
long-term capital gain over net short-terr 
capital loss, 

(9) Excludable portion of qualified div' 
dends (up to $100 per taxpayer), 

(10) Business net operating loss carryovei 

(11) Contributions to a self-employe- 
retirement fund ("Keogh Plan") by the seln 
employed, and to individual retirement ac 
counts by employees, and 

(12) Exclusion of the ordinary incom 
portion (in contrast to the amount treated a< 
long-term capital gains) of the taxable amour 
of a lump-sum distribution from a qualifie' 
pension or retirement plan (such amounts wer 
eligible to be taxed separately from othe? 
sources of income). 

(13) Deductions for interest forfeited b& 
cause of premature withdrawals from tim 
savings accounts or deposits. 

A deficit adjusted gross income occurre- 
when the allowable deductions or losses 
exceeded gross income. 



Adjusted Gross Income Less 
Investment Interest 



See "Adjusted Gross Income" and "Invest' 
ment Interest." 



Adjusted Gross Income Plus Tax 
Preferences 



See "Adjusted Gross Income" 
Preferences (Expanded Income)." 

Alimony Paid 



and "Taj 



B 



This amount was reported on Schedule A 
Itemized Deductions, and taken as a deductioi 
for payments made as alimony or separat< 
maintenance. See also "Miscellaneous Item 
ized Deductions" and "Alimony Received." 



Alimony Received 

Payments received as alimony or separate 
maintenance were income to the person 
receiving them (and a deduction to the persof 
paying them) if the payments were: 

1 ) required under the terms of a decree o 
divorce or separation or a written instrumen 
incident to that decree; 

2) paid in discharge of a legal obligation 
based on the marital relationship; 

3) paid after the decree; and periodic. 

Alternative Computation of Tax 

Income tax before credits was usually com' 
puted by applying to taxable income graduateo 
rates ranging from 1 4 to 70 percent. Howeven 
taxpayers with large amounts of taxable \n< 
come which included long-term capital gains 
could profitably elect the alternative tax compu-i 
tation. The effect of this election was to limit 
the tax rate on the first $25,000 ($12,500 foi 
married persons filing separately) of long-tertr 
capital gain to 50 percent. 



Ii 



Individual Returns/1975 • Classifications and Terms 



167 



In computing the amount of long-term capital 

lin includable in adjusted gross income, tfie 

It short-term gain or loss was combined with 
le net long-term gain or loss. Only 50 percent 
f any resultant long-term gain was included in 
djusted gross income. If the alternative tax 
Dmputation were elected, generally the first 
S5,000 ($12,500 for married persons filing 
eparately) of such included gain was taxed at 

rate of 50 percent (in effect, 25 percent of the 
ital net gain). The tax on the amount above 
25,000 (or above $12,500) was the excess of 
le regular tax on total taxable income over the 
sgular tax on total taxable income reduced by 
ne net long-term capital gain (reduced by the 
et short-term capital loss) in excess of 
25,000 (or in excess of $1 2,500). 

The limit on the amount of gain taxed at the 
percent rate did not apply in the case of 
mg-term gains arising from corporate liquida- 
on distributions, binding contracts, and Install- 
lent sales entered into on or before October 9, 
969. The entire taxable half of these gains 
as subject to the 50 percent rate first, and, in 
le event that these gains exceeded $25,000 
512,500), any other long-term gains were 
axed at the higher regular rates as part of 
Bxable income. 

Since the alternative tax was computed at no 
ass than 50 percent, the computation was 
rofitable only to taxpayers whose taxable 
icome was large enough to be taxed at rates 
igher than 50 percent under the regular 
omputation method. This meant that taxable 
ncome had to exceed $26,000 for married 
axpayers filing separately, $38,000 for single 
lersons and heads of households, and 
52,000 for married persons filing jointly. 

Taxpayers with large amounts of taxable 
ncome which included both earned income 
salaries, wages, and the like) and net long- 
erm capital gains could avail themselves of the 
maximum tax" on earned income (limiting the 
ax rate on earned income to 50 percent) as 
veil as the alternative tax on net long-term 
;apital gains. See "Maximum Teix on Earned 
ncome." 

Amortization 

See "Tax Preferences (Minimum Tax)." 
Bad Debt Reserves 

See "Tax Preferences (Minimum Tax)." 

Balance Due After Remittance 

This amount was the difference between 
"tax due at time of filing" and the remittance 
tendered by the taxpayer with the return. 

Balance for Partial Tax 

See "Maximum Tax on Earned Income." 
Balance of Insurance Premiums 

See "Medical and Dental Expenses." 



Business or Profession Net Profit or 
Net Loss 

This source of income was reported by 
individuals who were sole proprietors of a non- 
farm business or self-employed members of a 
profession. When there were two or more sole 
proprietorships operated by the same taxpay- 
er(s), the single amount of profit or loss 
included in adjusted gross income represented 
the combined profit and loss from all business 
activities. The proprietor was required to ex- 
clude investment income from business profits 
and to include it instead with the various types 
of investment income for which separate 
provision was made on the individual income 
tax return. 

Business costs and expenses were deducti- 
ble from gross receipts or gross sales in 
arriving at net profit or loss. Compensation of 
the proprietor was taxable income and there- 
fore not allowed as a business deduction in 
computing net profit. The carryover of a prior- 
year net operating loss was not considered a 
business expense but was offset Instead 
against "other income" on the proprietor's 
income tax return. 

Information on business receipts and expen- 
ditures can be found in Statistics of Income- 
Business Income Tax Returns. 

Capital Assets 

See "Sales of Capital Assets." 

Capital Gain Distributions Reported 
on Form 1040 

These distributions included the following: 

(1) Long-term capital gains credited or 
distributed to individual taxpayers by regulated 
investment companies (mutual funds). Gains 
credited but not distributed were reported as 
income, but the taxpayer was also credited with 
the amount of tax paid on the gains by the 
regulated investment company (mutual fund); 

(2) Long-term capital gains distributed by 
real estate investment trusts. 

Normally, taxpayers would have entered 
amounts of these distributions on the support- 
ing schedule used for this type of income 
(Schedule D, Capital Gains and Losses). 
However, if the taxpayers did not need Sched- 
ule D to report any other gains or losses or to 
compute the alternative tax, they then entered 
50 percent of the capital gain distributions 
directly on line 29b, page 2 of Form 1 040. See 
also "Sales of Capital Assets." 

Capital Gains and Losses 

See "Sales of Capital Assets." 

Capital Gains Offset 

See "Maximum Tax on Earned Income." 
Capital Loss Carryover 

See "Sales of Capital Assets." 



Capital Gains Portion of Lump-sum 
Distributions 

See "Lump-sum Distributions Not Included in 
Adjusted Gross Income." 

Cash Contributions 

See "Contributions." 

Casualty and Theft Losses 

Personal casualty and theft losses not 
compensated for by insurance were deductible 
from adjusted gross income to the extent that 
the loss for each casualty or theft exceeded 
$100. A casualty was defined as complete or 
partial destruction of property resulting from an 
identifiable event of a sudden, unexpected, or 
unusual nature. This deduction was tabulated 
as part of "miscellaneous deductions." 

Child and Dependent Care Expenses 

The Revenue Act of 1971 substantially 
liberalized the itemized deduction relating to 
child and dependent care expenses. Beginning 
with 1 972, eligible taxpayers (described below) 
could deduct up to $400 a month for employ- 
ment-related household services, child care, 
disabled dependent care, or incapacitated 
husband or wife care expenditures. The deduc- 
tion for each month was computed separately, 
based on the circumstances existing during the 
month. Prior to 1972, the maximum allowable 
deduction for the year was $600 for one 
dependent and $900 for two or more depen- 
dents. 

Only employment-related expenses qualified 
for deduction. Expenses for the care of depen- 
dent children under the age of 1 5, if performed 
outside the taxpayer's household, were limited 
for each month to $200 a month for one child, 
$300 a month for two children, and $400 a 
month for three or more children. The deduc- 
tion was available in full if the taxpayer's 
adjusted gross income did not exceed $18,000. 
For those with incomes above $18,000, the 
deduction was reduced by 50 cents for each 
dollar of income above $18,000. 

Contributions 

Contributions deductible from adjusted gross 
income were gifts, in the form of cash or 
property, to organizations created in the United 
States or its possessions, or under its laws, and 
operated for religious, charitable, scientific, 
literary, or educational purposes exclusively, or 
for the prevention of cruelty to children or 
animals, and gifts to veterans' organizations or 
to governmental agencies which used the gifts 
for public purposes. Individuals who were 
members of a partnership also included their 
pro rata share of partnership contributions. 

In general, a deduction was allowed for all 
contributions up to 50 percent of adjusted 
gross income, with the exception of contribu- 
tions to private non-operating foundations 



168 



Individual Returns/1975 • Classifications and Terms 



which were subject to a 20 percent limitation. 
However, contributions of certain capital prop- 
erty which appreciated in value were subject to 
a 30 percent limitation unless the taxpayer 
elected to take the unrealized appreciation into 
account for tax purposes by reducing the 
contribution deduction by 50 percent of the 
potential long-term capital gain on a sale of the 
property. Contributions exceeding the 50 (or 
30) percent limitation could be carried over to 
be deducted in the next 5 years. 

Prior to 1 970, in certain cases, an individual 
could contribute an unlimited amount. In order 
to qualify, contributions plus income tax in the 
taxable year and in 8 out of 10 preceding 
taxable years must have exceeded 90 percent 
of taxable income (computed without regard to 
certain deductions, including those for contribu- 
tions and exemptions). The unlimited deduction 
was to be phased down to the 50 percent 
limitation over a 5-year period. For tax years 
beginning in 1970, the charitable deduction 
could not reduce a taxpayer's taxable income 
to less than 20 percent of adjusted gross 
income. This percentage was to be increased 
ratably by 6 percentage points a year for the 
years 1971 through 1974, until the limit on the 
deduction reached the general 50 percent limit 
for 1975 and thereafter. 

Credit for Contributions to 
Candidates for Public Office 

See "Political Contributions." 

Credit for Federai Tax on Gasoiine, 
Fuei, and Oii 

This was a credit allowed in full or in stated 
amounts by section 39 of the Internal Revenue 
Code for excise taxes paid on: (1) gasoline 
used on farms for farming purposes, (2) 
gasoline used for off-highway purposes or by 
local transit systems, (3) lubricating oil used for 
nonhighway purposes, and (4) noncommercial 
aviation fuels used for nontaxable purposes or 
fuels which were resold during the taxable year. 
These taxes could be applied as a credit 
against income tax liability when the return was 
filed or refunded during the teixable year if the 
credit for any fuel category or any lubricating oil 
in any of the first three quarters of the year was 
at least $1,000. 

Credit on 1976 Tax 

This credit was part of the overpayment on 
1975 tax which taxpayers specifically request- 
ed to be credited to their estimated tax for 
1976. 

Dependents with Unearned income 

Prior to the enactment of the Revenue Act of 
1971, the standard deduction was available to 
a taxpayer regardless of the source of income. 
The Act provided that in the case of certain 
taxpayers who were dependents and did not 
itemize their deductions the low-income allow- 



ance could not exceed "earned income" (such 
as wages, salaries, and professional fees) and 
that the percentage standard deduction would 
be computed only with reference to that part of 
the taxpayer's adjusted gross income that was 
attributable to earned income. The limitation 
applied if the taxpayer was the dependent of 
another taxpayer for the year, whether or not 
he or she was, in fact, claimed as a dependent 
by the other taxpayer. Since the standard 
deduction could be computed only with regard 
to earned income, such dependents could not 
use the t£ix tables to compute their tax 
inasmuch as the full amount of the standard 
deduction was built into those tables. 

Depletion 

See "Tax Preferences (Minimum Tax)." 

Dividend Exclusion 

A taxpayer could exclude up to $100 of 
eligible dividends from adjusted gross income. 
On joint returns, the maximum exclusion was 
$200 if both husband and wife received eligible 
dividends, each excluding up to $100 against 
the respective dividend income. For an expla- 
nation of eligible dividends, see "Domestic and 
Foreign Dividends Received." 

Dividends in Adjusted Gross income 

Total domestic and foreign dividends less the 
dividend exclusion equalled dividends in adjust- 
ed gross income. 

For further explanations, see "Domestic and 
Foreign Dividends Received" and "Dividend 
Exclusion." 

Domestic and Foreign Divdends 
Received 

Domestic and foreign dividends received 
included: 

(1) Dividends eligible for exclusion consist- 
ing of dividends from domestic corporations 
received directly, or indirectly, as a beneficiary 
of income from estates or trusts, or as a partner 
for his or her distributive share of partnership 
profits. 

(2) Dividends not eligible for exclusion 
consisting of dividends from foreign corpora- 
tions, China Trade Act corporations, tax-ex- 
empt farmers' cooperatives, real estate invest- 
ment trusts, and other corporations, most of 
whose business was conducted in U.S. posses- 
sions. 

Domestic and foreign dividends did not 
include capital gain distributions from regulated 
investment companies and real estate invest- 
ment trusts or nontaxable distributions of stock 
or stock rights, returns of capital, or liquidation 
distributions. Also excluded were so-called 
dividends on deposits or withdrawable ac- 
counts in mutual savings banks, cooperative 
banks, savings and loan associations, and 
credit unions; and patronage dividends de- 
clared by farmers' cooperatives and other tax- 



« 



i 



exempt organizations. 

Earned income 

For amount used to compute maximum ta !' 
see "Maximum Tax on Earned Income;" f fc 
amount used to compute the earned incon 
credit, see "Earned Income Credit." 

Earned Income Credit 

The Tax Reduction Act of 1 975 provided f 
an "earned income credit," available for t. 
year 1975 to low-income workers who mai 
tained a household and had dependent ch 
dren whom they claimed as dependents. Th 
credit was based on "earned income," cor 
prised of wages, salaries, and other employe 
compensation, plus net earnings from se 
employment, and was intended to offset tt 
impact of social security taxes on low-incon 
individuals and to encourage them to obta 
employment. 

The maximum credit was 10 percent of tt 
first $4,000 of earned income, or $400, ar 
was reduced by an amount equal to 1 perce 
of the taxpayer's adjusted gross income 
earned income, whichever was larger, abo\ 
$4,000. Thus, at the $8,000 adjusted gro: 
income level (or earned income level) the cre( 
was eliminated. 

Taxpayers who met the following five cone 
tions were eligible to claim the earned incon 
credit: 

(1) had an adjusted gross income 
earned income, whichever was larger, of le; 
than $8,000, 

(2) maintained a household which was ft 
principal place of abode for the taxpayer and 
least one child whom the taxpayer was entitle 
to claim as a dependent and who was eith' 
under 19 years of age or was a student, 

(3) were not entitled to exclude from gro; 
income any amount of income earned fro 
sources outside the United States or fro 
sources within U.S. possessions, 

(4) had a taxable year that represented 
full 12 months, and 

(5) filed a joint return if married. 

The earned income credit was unique in th 
it could result in a refund to the extent it w£ 
not used to offset a taxpayer's teix liabilit 
Thus, even if an individual was not othenwis 
required to file a return, it was to his or h 
benefit to do so and to claim the earnc 
income credit. See the text in section 3, Ti 
Computation and Tax Rates, for a furth. 
discussion of, and the data on, the earnc 
income credit. 



« 



Earned Net Income 

See "Maximum Tax on Earned Income." 
Earned Taxable Income 
See "Maximum Tax on Earned Income." 



Individual Returns/1975 • Classifications and Terms 



169 



mployee Business Expenses 



An employee was allowed a deduction in 
rriving at adjusted gross income for business 
ixpenses incurred in connection with any 
mployment. This deduction was reported as 
n "adjustment" to income on the tax return 
nd should be distinguished from the "employ- 
e business expense deduction," an itemized 
eduction from adjusted gross income. Ex- 
lenses which qualified for the adjustment 
icluded: 

(1) cost of travel, meals, and lodging while 
way from home in the performance of service 
s an employee, 

(2) any other expenses to the extent 
overed by a reimbursement or expense 
llowance arrangement with the employer, 

(3) business transportation costs, other 
lan commuting, and 

(4) outside salesman's expenses of solicit- 
ig business for the employer. 

If employees accounted for deductible ex- 
enses to their employers they were not 
squired to report the reimbursement in in- 
ome, except for any amount of reimbursement 
1 excess of expenses. Likewise, the employee 
las not required to show the expenses on the 
ax return except those expenses in excess of 
ie reimbursement. 

Certain expenses of employees, such as 
/ork clothes, union dues, and employment 
gency fees, were not deductible in the 
omputation of adjusted gross income, but 
ifere deductible as itemized deductions in the 
omputation of taxable income. These expens- 
!S were included in "miscellaneous itemized 
leductions." 

istate or Trust Net Income or Loss 

This was the beneficiaries' share of fiduciary 
ncome {with the exception of the items 
Jescribed below which were reported separate- 
y) from any estate or trust. Income from 
jstates or trusts included amounts required to 
)e distributed and amounts credited to a 
)eneficiary's account from current year fiduci- 
wy income, whether or not actually received. 

It also included the beneficiaries' share of 
any "accumulation distribution" made in the 
jurrent year by the fiduciary of a "complex 
rust" for income accumulated in prior tax 
rears. Beneficiaries' share of these distribu- 
Jons was reduced by their share of depletion 
and depreciation before reporting the net 
amount as part of adjusted gross income. 

Taxpayers excluded from estate or trust 
ncome their share of dividends and gains or 
osses from sales of capital assets and other 
aroperty. Such income (which comprised the 
argest portion of income from an estate or 
irust) was included on the tax return on the 
■separate lines provided for these income types. 
\ loss from an estate or trust was allocated to 
he beneficiary only upon settlement or termi- 
lation of an estate or trust which, for its last tax 
Year, still had a net operating loss carryover or 
a capital loss carryover; or which had deduc- 



tions (other than those for exemptions and 
charitable contributions) in excess of gross 
income. 

Periodically, additional information on estate 
or trust income can be found in Statistics of 
Income— Fiduciary Income Tax Returns. 

Estimated Tax Payments 

See "Payments on 1975 Declaration of 
Estimated Income Tax." 

Excess Social Security Taxes 
Withheld 

For 1975, if the total social security (PICA) 
tax withheld was greater than $824.85 because 
an employee worked for more than one 
employer, the excess could be taken as a 
credit toward payment of an employee's in- 
come tax. In the case of a joint return, the 
credit was computed for each taxpayer. Por 
1 974, the maximum amount was $772.20. 

Exemptions 

In the computation of taxable income, a $750 
deduction was allowed for each exemption 
claimed. 

An exemption was allowed for each taxpayer 
shown on a return (on joint returns, husband 
and wife were each regarded as a taxpayer). If 
either husband or wife filed a separate return, 
the other spouse's exemption could be claimed 
on that return only if the spouse did not file a 
return, had no gross income, and was not the 
dependent of another taxpayer. Additional 
exemptions were allowed for the taxpayer or 
spouse who indicated either or both of the 
following conditions; age 65 or over and blind. 

Exemptions were also allowed for qualified 
dependents who had less than $750 gross 
income ($750 or more if in category (2) below) 
and who received more than half their support 
from the taxpayer. 

The total number of exemptions shown in 
this report includes some duplication. This 
occurred in the case of — 

(1) dependents who had less than $750 
gross income, but filed a return to obtain a 
refund of tax withheld on wages, and 

(2) dependent children under 19 years of 
age or students who either were required to file 
a return because their gross incomes were 
$2,050 or more, or had less than $2,050 gross 
income but filed a return to obtain a refund of 
tax withheld on wages. 

In each of these instances individuals were 
counted twice, as taxpayers filing their own 
returns and as dependents on another taxpay- 
er's return. 

Expanded Income 

This figure was obtained by adding "adjusted 
gross income" and "tax preferences," and by 
subtracting "investment interest." Each of 
these terms is explained separately in this 
section. Note that the second (higher) limitation 



on investment interest is applicable. 
Farm Net Profit or Net Loss 

This source was reported by individuals who 
were sole proprietors of a farm. When there 
were two or more farms operated by the same 
taxpayer, the single amount of profit or loss 
included in adjusted gross income represented 
the combined profit and loss from all farming 
activities. 

Farm business costs and expenses were 
deductible from farm gross business receipts in 
arriving at farm net profit or loss. Excluded from 
farm net profit or loss were (1) gain from sales 
of livestock held for breeding purposes and of 
land with unharvested crops, reported on the 
separate schedule for sales of property 
(Schedule D), and (2) farm rental income based 
on crops or livestock produced solely by the 
tenant, without material participation of the 
landowner (or sublessor) in the operation or 
management of the farm, reported as rental 
income by the owner on the separate schedule 
for supplemental income (Schedule E). 

Additional information on farm receipts and 
expenditures can be found in Statistics of 
Income — Business Income Tax Returns. 

Foreign Tax Credit 

A credit against income tax was permitted for 
foreign taxes paid only if nonbusiness deduc- 
tions were itemized and the foreign tax was 
excluded from those deductions. The credit 
related to the income and profits taxes paid to 
foreign countries or possessions of the United 
States and included the taxpayer's share of 
such taxes paid through partnerships and 
fiduciaries. In general, the tax credit was limited 
to the same proportion of the income tax 
before credits as the taxable income from 
foreign sources bore to the entire taxable 
income, but could not exceed the amount of 
foreign tax paid. Amounts in excess of the 
limitation could be carried back 2 years and the 
remainder carried fonward 5 years for use in 
computing the credit for these years. 

Fully Taxable Pensions and 
Annuities 

See "Pensions and Annuities." 



Fully Taxable Pensions and 
Annuities Reported on 

Schedule E 

See "Pensions and Annuities." 

Forfeited Interest Penalty 
Adjustment 

Prior to 1974, taxpayers who had paid 
penalties for the premature withdrawal of funds 
from time savings accounts could deduct these 
penalties only as itemized deductions. Begin- 
ning with Tax Year 1974, they could be taken 



170 



Individual Returns/1975 • Classifications and Terms 



as adjustments to gross income, thus allowing 
taxpayers with the standard deduction to 
deduct their premature withdrawal penalties. 

The 1 975 return was the first one which had 
a separate line for this item. 

General Sales Taxes 

See "Taxes Paid Deduction." 
Heads of Households, Returns of 

These returns were filed by "unmarried" 
persons who furnished over half the cost of 
maintaining a household for the entire year for 
at least one qualifying relative. Unmarried 
persons, for tax purposes of this classification, 
were defined as single persons, married per- 
sons legally separated, certain married indivi- 
duals living apart but not legally separated, or 
persons married to nonresident aliens. "Quali- 
fying" relatives, such as children, parents, 
brothers, and sisters, generally had to qualify 
as the taxpayer's dependents and had to 
actually live with the taxpayer. There were two 
exceptions to this rule. Parents of the taxpayer 
had to be dependents but did not have to live in 
the same household, while children of the 
taxpayer did not have to be dependents but did 
have to reside in the same household with the 
taxpayer. 

A special tax rate schedule was provided for 
heads of households which gave approximately 
half the benefit of the joint return schedule. 

Home Mortgage Interest 

See "Interest Paid." 
Income Averaging 

The standard income averaging computation 
permitted a part of an unusually large amount 
of taxable income for any one year to be taxed 
at lower rates, thus resulting in a reduction of 
the overall amount of tax due. An eligible 
individual could choose this computation if the 
"averageable income" for the year was more 
than $3,000. 

"Averageable income" was the amount by 
which "adjusted taxable income" exceeded 
120 percent of "average base period income" 
(the average of taxable income with certain 
other adjustments, for the 4 preceding tax 
years). Briefly, the income averaging computa- 
tion operated to tax all averageable income at 
the same rate which applied to the first one- 
fifth of such income. "Adjusted taxable in- 
come," from which the averageable income 
was derived, covered almost all types of 
taxable income. 

For the "special" income averaging compu- 
tation, see Section 3, Teix Computation and Tax 
Rates. 

Income Subject to Tax 

In general, income subject to tax was the 



base for the assessment of income tax before 
credits. For returns with the regular or maxi- 
mum tax computations, the income subject to 
tax was "teixable income," that is, adjusted 
gross income less personal deductions and 
exemptions. For returns with alternative tax 
computation, the income subject to tax was the 
larger of taxable income or one-half excess net 
long-term capital gain over net short-term 
capital loss. 

For income averaging returns, income sub- 
ject to tax was a reduced amount of taxable 
income especially computed for the statistics 
by working back from the tax itself. As an 
example, suppose a taxpayer filing jointly had 
$20,000 of taixabie income, all of which was 
eligible for averaging. The income tax before 
credits computed under income averaging was 
$3,100 (see "Income Averaging" above). By 
consulting the tax rate schedule for joint returns 
it could be determined that this was the same 
tax assessable on $15,360 of taxable income 
under the regular tax computation method. 
Therefore, this latter amount ($15,360) was 
tabulated as income subject to tax. (See also 
section 3, Tax Computation and Tax Rates.) 

The ordinary income portion of lump-sum 
distributions (taxed under the special income 
averaging methods) and tax preference income 
(taxed under the minimum tax provisions of the 
law) were not included in income subject to tax 
because these two types of income were 
excluded from adjusted gross income and, 
therefore, taxable income. Also, they were 
subjected to special types of tax computation 
irrespective of any other income tax paid by the 
taxpayer. See also "Type of Tax Computation." 

Income Tax After Credits 

Income tax after credits was equal to "in- 
come tax before credits" minus the following 
statutory credits: retirement income credit; 
investment credit; foreign tax credit; work 
incentive (WIN) credit; credit for contributions 
to candidates for public office; and, beginning 
with Tax Year 1975, the personal exemption 
credit. For purposes of this report, all or part of 
the earned income credit was also subtracted 
in arriving at income tax after credits. See also 
"Total Income Tax" and "Total Tax Liability." 

Income Tax Before Credits 

Generally, this was the tax liability computed 
on current year "taxable income" based on: 

(1) The regular tax, including the tax from 
the tax tables, 

(2) The alternative tax, 

(3) Tax computed using the standard 
income averaging provision, or 

(4) Tax computed using the maximum tax 
computation on earned income. 

Starting with Tax Year 1974, another income 
tax was added to the amount computed under 
one of the above methods to complete "in- 
come tax before credits." This tax, known as 
"tax from special averaging methods," was a 



tax computed on the ordinary income portio 
(in contrast to the portion treated as long-tert 
capital gain) of a lump-sum distribution from 
qualified pension or retirement plan. Th 
ordinary income portion of the distribution wa 
excluded from the taxpayer's "taxable income 
and was accorded special tax treatment. E 
taxing the two parts of income separately, eac 
was taxed at rates lower than they would hav 
been had the combined total been taxe< 
Because of this special tax treatment, th 
number of returns with income tax befor 
credits is greater than the number of return 
with taxable income. 

See also "Lump-sum Distributions Not Ir 
eluded in Adjusted Gross Income" and "Sp* 
cial Income Averaging Methods." 

Income Tax Withheld 

Tax withheld represented amounts deducte 
from salaries, wages, tips, and other forms ( 
remuneration. An employer could use either th 
"percentage" or "wage bracket" method, bot 
of which were based on graduated withholdin 
rates ranging from 14 to 36 percent; or any c 
the alternative methods permitted by th 
Internal Revenue Service in determining th 
amount to be withheld. 

Income tax withheld from pensions an 
annuities reported on Form W-2P, Statemer 
for Recipients of Annuities, Pensions, or Re 
tired Pay, was included in this amount. 

The Tax Reduction Act of 1 975 provided fc 
lower income tax withholding to reflect th 
increases in the low-income allowance and th' 
percentage standard deduction, the earne' 
income credit, and the personal exemptioi 
credit. As a result, the data presented in thi 
report for income tax withheld are not entirel 
comparable with those shown for previou 
years. 

Individual Retirement Account 
Adjustment 

For taxable years beginning after Decembe 
31, 1974, employees who were not covered b' 
a qualified private or governmental retiremen 
plan were able to set up their own individua 
retirement accounts (IRA's) at a bank or othe 
qualified financial institution; or by investin; 
directly in individual annuity contracts issued b; 
an insurance company; or by investing ir 
special retirement bonds issued by the Federa 
Government. Contributions to such plans 
which were limited to the lesser of $1,500 or If 
percent of the individual's "earned income' 
(wages, salaries, and self-employment income 
could be deducted from the employee's gross 
income in arriving at adjusted gross income 
Taxpayers could start withdrawing funds frort 
these accounts after they reached age 59 1 11 
and had to start doing so after reaching 70 1 /' 
Withdrawals prior to reaching age 59 1 /2 wen 
subject to a penalty tax equal to 10 percent o 
the premature distribution. Contributions to the 
retirement account in excess of the lega 
limitation for the year (15 percent of earne* 



Individual Returns/1975 • Classifications and Terms 



171 



ncome, $1,500 maximum) were subject to an 
3xcise teix equal to 6 percent of the excess 
ontribution. 

Interest Paid 

Interest paid on personal debts, mortgages, 
sank loans, and Installment purchases of real 
or personal property was deductible, but inter- 
9St paid on money borrowed to buy tax-exempt 
liecurities or single premium life insurance and 
jndowment contracts was not. The amounts 
leductible as interest expense included "in- 
'estment interest" (that amount paid or ac- 
irued on indebtedness incurred, or continued, 
o purchase or carry property held for invest- 
nent), subject to the limitations prescribed in 
he law. Interest relating to business, royalty, 
tnd rental income was deducted directly from 
hese items and was therefore not reflected in 
he interest paid statistics. For installment 
)urchases, interest paid included amounts 
itated in the contract, certain unstated am- 
>unts of interest as provided in Code section 
183, and finance charges. 

For Tax Year 1975, the deduction for 
nvestment interest was limited by the following 
terns in the order listed: 

(1) $25,000 ($12,500 for married persons 
'iling separately); 

(2) plus net investment income; 

(3) plus the amount by which net long-term 
capital gains exceeded net short-term capital 
osses; 

(4) plus the excess of allowable rental 
expenses over rental income attributable to 
aroperty subject to a net lease; 

(5) plus one-half of the amount by which 
investment interest exceeded the sum of (1), 
(2), (3), and (4). 

Investment interest disallowed in the current 
year because of these limitations could be 
carried over to the next succeeding year and 
deducted, limited to one-half of the excess of 
net investment income generated for the 
carryover year, plus $25,000 over the greater of 
investment interest in the carryover year or 
$25,000. Any part disallowed which could not 
be deducted in the carryover year could be 
further carried over to a third year after being 
reduced by the capital gain deduction for the 
carryover year. Any amount remaining could 
not be deducted. 

The data shown in this report reflect only the 
amount specified by the taxpayer as invest- 
ment interest on the official form, Form 4952 
(Investment Interest Expense Deduction), or an 
equivalent schedule, and consequently may be 
an understatement of the full amount of 
investment interest. 

Interest Received 

Interest received was the taxable portion of 
interest received from bonds, debentures, 
notes, mortgages, personal loans, bank depo- 
sits, and savings accounts. Also includable 
were so-called dividends on deposits or with- 
jdrawable accounts in mutual savings banks. 



cooperative banks, savings and loan associa- 
tions, and credit unions. Excluded was the 
interest on a State or local Government 
obligation which was tax-exempt and therefore 
did not have to be reported on the tax return. 

Investment Credit 

This tax credit was based on a percentage of 
the "qualified investment" in certain new and 
used depreciable assets, chiefly machinery and 
equipment with a useful life of 3 years or more. 
The applicable percentage for most property 
acquired and placed into service or constructed 
during the period January 22, 1975, through 
December 31, 1976, was 10 percent of "quali- 
fied investment" as provided for by the Tax 
Reduction Act of 1975. Before January 22, 
1975, the credit was, in general, 7 percent. The 
cost of the property determined the taxpayer's 
credit base, "qualified investment," an amount 
that took into account the length of the 
property's intended life and whether the prop- 
erty was new or used. 

There were also limitations on the credit 
itself, for the most part dependent on the 
presence or size of income tax, and tax first 
had to be reduced by foreign tax credit and 
retirement income credit before the investment 
credit could be applied. Amounts in excess of 
these limitations could be carried back 3 years 
and the remainder carried forward, in general, 
to the succeeding 7 years, for use in computing 
the credit for these years. Special rules applied 
in the case of the carry-forward of credit 
computed under laws in effect prior to 1971. 

Investment Interest 

This was an amount computed for the 
statistics on high-income returns required un- 
der the Tax Reform Act of 1 976. It was equal to 
total interest deducted (other than home 
mortgage interest), limited to investment in- 
come (interest received, dividends, and capital 
gains, to the extent included in total income). 
Since different amounts of investment income 
are included in different income concepts used 
in this report, investment interest had to be 
limited as follows: 

(1) When the income concept being 
tabulated was adjusted gross income or adjust- 
ed gross income less investment interest, the 
upper limit was computed by adding: 

(a) interest received, 

(b) dividends after exclusion of up to 
$100 per taxpayer, 

(c) all net short-term capital gains, and 

(d) one-half of net long-term capital 
gains (in the case of taxpayers with long-term 
gains and short-term losses, one-half of the 
excess of long-term capital gains over short- 
term capital losses), and by subtracting all the 
net short-term and one-half the net long-term 
capital losses, limited to $1 ,000 per tax return. 

(2) When data on expanded income or 
adjusted gross income plus tax preferences 
were tabulated, the upper limit was computed 
by adding: 



(a) interest received 

(b) dividends before exclusion 

(c) all net short-term capital gains 

(d) all net long-term capital gains and by 
subtracting all the net short-term and one-half 
net long-term capital losses, limited to $1,000 
per tax return. 

Investment Interest Expense 
Deduction 

See "Interest Paid." 

Itemized Deductions 

Itemized deductions from adjusted gross 
income could be claimed for contributions, 
interest paid, taxes, medical expenses, casu- 
alty or theft loss, alimony payments, union 
dues, child care expenses, and other expendi- 
tures for which no specific line or schedule was 
provided on the return. Such other expendi- 
tures included educational expenses and cer- 
tain expenses connected with the taxpayer's 
employment. 

Itemized deductions were tabulated on re- 
turns with positive adjusted gross income even 
though they were in excess of taxable income. 
As a result, on breakeven or deficit adjusted 
gross income returns, the teixpayer had nothing 
from which to subtract the deductions; conse- 
quently, itemized deductions were not tabulat- 
ed from these returns even when the taxpayer 
entered them on the return form. 

Joint Returns of Husbands and 
Wives 

These were either returns on which married 
taxpayers reported their combined income or 
returns of married taxpayers where only one 
spouse had income, but exemptions of both 
were claimed. 

Long-term Gains From Certain 
Binding Contracts, Distribution, and 
Installment Sales 

See "Alternative Computation of Tax." 
Low-income Allowance 

The low-income allowance was the minimum 
standard deduction, designed to aid low-in- 
come taxpayers. The Tax Reduction Act of 
1975 increased the amount of the low-income 
allowance for all taxpayers and provided for 
different amounts based on a taxpayer's filing 
status. Thus, for 1975, the low-income allow- 
ance was $1,600 for unmarried persons (in- 
cluding heads of households with dependent 
children), $1,900 for married persons filing joint 
returns and surviving spouses, and $950 for 
married persons filing separate returns. Previ- 
ously, the low-income allowance was $650 for 
married persons filing separate returns and 
$1,300 for all other taxpayers regardless of 
their filing status. The primary effect of the 



172 



Individual Returns/1975 • Classifications and Terms 



increase in the low-income allowance for 1 975 
was to relieve certain individuals of filing a 
Federal income tax return. 

Lump-Sum Distributions Not Included 
in Adjusted Gross Income 

Special tax treatment was accorded lump- 
sum distributions made in taxable years begin- 
ning after December 31, 1973. These lump- 
sum distributions were payments to an individu- 
al (either an employee or the employee's 
beneficiary) from qualified employee pension, 
annuity, profit-sharing, or stock bonus plans 
made in one tax year and representing an 
employee's entire interest in the plan. The 
payments must have been made: (1) as a result 
of the employee's death, (2) after the employee 
reached age 59 1/2, (3) as a result of the 
employee's (not including self-employed indivi- 
duals or owner-employees) separation from 
service, or (4) after a self-employed individual 
or an owner-employee became disabled. 

The entire amount of such lump-sum distribu- 
tions was not necessarily subject to taxation. 
The taxable portion was determined by sub- 
tracting from the total amount of the distribution 
(1 ) any amounts contributed to the plan by the 
employee (less any previous distributions re- 
ceived that were not includable in the employ- 
ee's gross income) and (2) net unrealized 
appreciation of employer securities. (The em- 
ployee paid the tax on the unrealized apprecia- 
tion of employer securities when the securities 
were sold.) Thus, the total taxable amount of 
the distribution consisted of employer contribu- 
tions and any income earned on the account. 
An allocation of this taxable portion was then 
made between long-term capital gain and 
ordinary income, based on the number of the 
employee's years of service before 1974 and 
after 1973. In general, the portion of the 
distribution attributable to active participation in 
a plan before 1974 qualified as long-term 
capital gain, while the portion attributable to 
active participation after 1973 was ordinary 
income. This ordinary income portion of the 
lump-sum distribution could then be taxed 
under an elective special 10-year averaging 
method. In such cases, the ordinary income 
portion was excluded from adjusted gross 
income (and, accordingly, taxable income) and 
taxed separately. Otherwise, the ordinary in- 
come portion was included in adjusted gross 
income and taxed in the same manner as other 
income. See "Special Income Averaging Meth- 
ods" and the text in section 3, Tax Computa- 
tion and Tax Rates, for a full discussion of this 
special tax computation. 

In the statistics for 1975. therefore, the 
ordinary income portion of the lump-sum 
distribution taxed under the special income 
averaging method was not included in adjusted 
gross income and, as a result, the data for 
adjusted gross income are not entirely compa- 
rable with those for previous years. 

Marginal Tax Rates 

The marginal tax rate was the highest rate 



used by a taxpayer in computing tax under a 
specified tax computation method. For exam- 
ple, if a joint return showed taxable income of 
$11,000, the tax rate schedule (reproduced in 
the income tax return facsimile at the end of 
this report) indicates tax as $1,380 on the first 
$8,000 plus 22 percent of the excess. The 
marginal rate in this case is 22 percent, and the 
income taxed at the marginal rate is $3,000 
($11,000 minus $8,000). 

The example assumes that the tax was 
determined solely on taxable income under the 
regular computation method. If a taxpayer had 
income subject to tax both at the regular rates 
and the special capital gains rates, a marginal 
rate was determined for each portion of income 
subject to tax. The marginal rate for income 
averaging returns was determined for the 
statistics by applying the rates from the regular 
rate schedule to a reduced amount of taxable 
income (described under "Income Subject to 
Tax"). 

See also "Income Subject to Tax," as well as 
the text and examples in section 3, Tax 
Computation and Tax Rates. 

Maximum and Alternative Tax 
Computation 

See "Maximum Tax on Earned Income." 

Maximum and Regular Tax 
Computation 

See "Maximum Tax on Earned Income." 

Maximum Tax on Earned Income 

Income tax before credits was usually com- 
puted by applying to taxable income graduated 
tax rates ranging from 14 to 70 percent. 
However, taxpayers with large amounts of 
"earned income" could elect to limit the top tax 
rate on such income to a maximum of 50 
percent. This was accomplished by splitting 
taxable income into "earned taxable income" 
and "other taxable income." To earned taxable 
income the regular rates starting with 14 
percent were applied, but to amounts which 
would have been subject to rates higher than 
50 percent, the maximum tax rate of 50 percent 
was instead applied. Other taxable income was 
taxed at regular rates higher than 50 percent, 
except for any portion subject to capital gains 
rates under the alternative tax computation. 

"Earned income" was gross income from 
salaries, wages, professional fees and com- 
pensation for personal services. If the taxpayer 
engaged in a trade or business where both 
services and capital were material income- 
producing factors, up to 30 percent of net 
profits was considered earned income. Net 
proceeds from the sales of property created by 
the tetxpayer were also considered earned 
income. "Earned net income" was earned 
income as here defined less allocable deduc- 
tions and expenses. Earned net income was 
used to determine "earned taxable income." 
Taxable income was multiplied by the ratio of 
earned net income to adjusted gross income. 



The result (limited to the amount of taxab« 
income) was subject to two further reductioni 
The first reduction was the "tax prefereno 
offset," which was the greater of "tax prefe 
ences after exclusion" (used in the compute 
tion of "minimum tax") for 1975 or the averaci 
of this amount for 1971-75. The secor 
reduction applied to those taxpayers who ha 
capital gains and were eligible for the sped 
tax treatment afforded by the alternative Ut 
computation method. Since the capital gair 
had already received special tax treatme^ 
under the alternative tax method, the amount • 
income subject to maximum tax treatment (i.t 
earned taxable income) had to be limited 
taxable income less one-half of the net lon^ 
term capital gain in excess of net short-ter 
capital loss. This is tabulated in the statistics < 
the "capital gains offset." Earned taxab 
income, then, was the result of applying i 
earnings ratio to taxable income and th( 
subtracting from that result those items whit 
had already received special tax treatmer 
namely tax preferences after exclusion ar 
one-half of the amount by which net long-ter 
capital gains exceeded net short-term capit 
losses. 

The part of taxable income which was n ■ 
earned taxable income was "other taxab 
income." Other taxable income, in turn, co 
sisted of the tax preference offset, the capit 
gains offset, as well as "unearned tetxab 
income." a residual amount. 

Income tax before credits on returns with th 
maximum tax on earned income was the su 
of the tax on earned taxable income compute 
as described in the first paragraph plus the ti 
on "other taxable income" defined abov 
Except for taxpayers using the capital gair 
rates of the alternative tax computation, the t< 
on "other taxable income" was the regular tj 
on taxable income less the regular tax c 
earned taxable income. For taxpayers electir 
the alternative tax computation, the tax c 
"other taxable income" was the alternative ti 
on capital gains plus the regular tax on taxab 
income less the regular tax on the sum 
earned taxable income and taxable incorr 
from long-term capital gains. 

The maximum tax computation was n- 
available to married persons filing separai 
returns or to taxpayers electing income avera< 
ing. See also "Alternative Computation of Taj 
and the text In section 3. 



Medical and Dental Expenses 



In general, medical and dental expense 
could be claimed as itemized deductions to tfi 
extent that they exceeded 3 percent of adjus 
ed gross income. Expenditures considered f 
this deduction were the actual amounts pa 
during the tax year for health care of t, 
taxpayer, spouse, dependents, and any oth 
person who, except for the fact that he or si 
had $750 or more of gross income or filed 
joint return with his or her spouse, could i 
claimed as a dependent. Amounts paid f|»' 
drugs and medicines were included in mediol. 
expenses only to the extent that they exceedfl 



Individual Returns/1 975 • Classifications and Terms 



173 



1 percent of adjusted gross income. Any 
insurance received on account of medical 
(■ expenses incurred reduced the cost which 
! could be considered as medical expenses 
actually paid by the taxpayer. However, one- 
half the cost of medical insurance up to $150 
was fully deductible as a medical expense 
without regard to the 3 percent limitation, while 
the remaining one-half cost plus any excess 
over $1 50 was deductible as a regular medical 
expense. 

Minimum Tax 

See "Additional Tax for Tax Preferences.' 
Miscelianeous Itemized Deductions 

Included here were all specified nonbusiness 
deductions from adjusted gross income which 
(did not qualify as taxes, medical expenses, 
interest, or charitable contributions. These 
included alimony; expenses incurred in the 
collection of income or for the management, 
Conservation, or maintenance of property held 
for the production of income subject to tax; 
gambling losses not in excess of winnings 
reported in income; amortization of bond 
premium; expenses connected with the taxpay- 
er's employment, for example, dues to profes- 
sional societies, cost of tools and supplies for 
the job, and fees to employment agencies; 
contributions to candidates for public office; 
fees paid for the preparation of a tax return; 
and allowable expenses of an employee in 
connection with the employer's business. 

Casualty and theft losses, defined earlier in 
this section, while shown as a separate cate- 
gory on the return form, were tabulated as part 
of miscellaneous deductions for purposes of 
this report. 

Moving Expense Deduction 

An employee who had to move to a new 
residence as a result of changing jobs could 
deduct certain reasonable expenses incurred in 
moving from the old residence to the new 
residence at the new place of employment, 
subject to limitations in the law. These expens- 
es were deducted from gross income and used 
to arrive at adjusted gross income. 

Deductible expenses included those incurred 
for moving household goods and personal 
effects, and the cost of transportation, meals, 
and lodging of the taxpayer and household 
members enroute to the new residence. There 
was no dollar limitation for these expenses. 
Other allowable expenses, for which there 
were dollar limitations, included househunting 
trips, cost of meals and lodging in temporary 
quarters at the new location for up to 30 days, 
and costs related to settlement of an unexpired 
lease or acquisition of a new lease, or selling of 
la residence and purchase of a new residence. 

Net Operating Loss Credit 

See "Additional Tax for Tax Preferences" in 



section 3, Tax Computation and Tax Rates. 

Net Operating Loss Eligible for 
Carryover 

See "Additional Tax for Tax Preferences" in 
section 3, Tax Computation and Tax Rates. 

One-Half Excess Long-term Gain 

See "Alternative Computation of Tax." 
Other Income (Net) 

Included here were such income items as 
prizes, awards, sweepstakes winnings, gam- 
bling profits, recovery of bad debts, insurance 
received as reimbursement for medical expens- 
es taken in a previous year, and any other 
income subject to tax for which there was no 
specific line provided on the return form. 
Taxpayers were required to apply any deduc- 
tion for business net operating losses against 
"other income." 

Other Tax Credits 

"Other tax credits" included (1 ) the credit tor 
withholding on tax-free covenant bond interest 
allowed only if nonbusiness deductions were 
itemized, and (2) the "throwback tax credit" 
allowed trust beneficiaries for certain taxes 
previously paid by the trust. If these credits 
were in excess of the total tax, they were 
treated as an overpayment and could result in a 
refund. Also included were amounts which 
could not be identified as to retirement income, 
investment, work incentive (WIN), foreign tax, 
or contributions to candidates credits. (See 
also "Other Taxpayments.") 

Other Taxes 

"Other taxes" included the tax deemed paid 
by beneficiaries on "accumulation distribu- 
tions" of trusts and amounts which could not 
be identified as to self-employment tax, tax 
from recomputing prior-year investment credit, 
tax from recomputing prior-year Work Incentive 
(WIN) credit, additional tax for tax preferences 
(minimum tax), social security tax on tip 
income, or taxes on premature distributions 
from or excess contributions to Individual 
Retirement Accounts. 

Other Taxpayments 

"Other taxpayments" included the credit 
from a regulated investment company and any 
other unidentified amounts that could not be 
allocated to "excess social security taxes 
withheld," or "credit for tax on gasoline, fuel, 
and oil." "Other tax credits" to the extent that 
they were in excess of total tax and were 
refundable were also tabulated as other tax- 
payments. 

Other Taxable Income 



See "Maximum Tax on Earned Income." 

Overpayment 

An overpayment of tax occurred when the 
"taxpayments" (defined below) exceeded "to- 
tal tax liability" (defined below). Overpayments 
could be refunded; or, at the taxpayer's 
election, taken as a credit on the subsequent 
year's estimated tax; or taken partly as a refund 
and partly as a credit against estimated tax. 

Partnership Net Profit or Net Loss 

Partnership net profit or loss was reported by 
persons who were members of a partnership, 
syndicate, joint venture, or association. The 
taxpayer's profit or loss shown was the share 
only of the ordinary income or loss of the 
enterprise together with payment made to the 
taxpayer for the use of capital or as a salary. If 
the individual was a member of more than one 
partnership, the single amount of partnership 
profit or loss reported in adjusted gross in- 
come, whether actually received or not, was 
the net result of all shares. 

The ordinary income of the partnership did 
not include dividends qualifying for the exclu- 
sion, net short- and long-term capital gain or 
loss, and interest on tax-free covenant bonds. 
Such income was included on the tax return on 
the separate lines provided for these income 
types. 

Additional information for partnerships can 
be found in Statistics of Income— Business 
Income Tax Returns. 

Payment with Request for Extension 
of Filing Time 

This payment was made when the taxpayer 
filed Form 4868, "Application for Automatic 
Extension of Time to File U.S. Individual Tax 
Return" and gained a 2-month extension of 
time to file the Form 1040. The application 
operated to extend the time to file. It did not 
extend the time for payment of expected tax 
since full payment of any tax due had to be 
made with the application for extension. When 
the taxpayer filed the return, he or she entered 
the amount paid with Form 4868 on Form 1040 
to determine any tax still due or any amount of 
overpayment of tax. 

Payments on 1975 Declaration of 
Estimated Income Tax 

These payments, summarized on the individ- 
ual income tax return, were paid with the 1 975 
Declaration of Estimated Income Tax, Form 
1040ES. The amount reported included any 
credit which was applied against the estimated 
tax by reason of an overpayment of the 1974 
tax liability. 

Pensions and Annuities 

Generally, pensions represented periodic 
income received after retirement and made in 



174 



Individual Returns/1975 • Classifications and Terms 



consideration of past services with an employ- 
er, while annuities were income payable at 
stated intervals in consideration of a specific 
premium. A taxpayer could acquire a pension 
or annuity either by purchase from a commer- 
cial organization (usually life insurance, endow- 
ment, or annuity contracts) or under a plan or 
contract connected with the taxpayer's employ- 
ment. Those pensions or annuities obtained in 
connection with employment could be pur- 
chased entirely by the taxpayer or could be 
financed in part (a contributory plan) or in whole 
(a non-contributory plan) by contributions of the 
employer. 

Since a non-contributory pension was one 
paid for entirely by an employer, the amount 
received by the employee was fully taxable. 
This fully taxable pension was reported on line 
31b of Form 1040 rather than on Schedule E, 
Supplemental Income Schedule, which was 
used to report amounts received from a 
contributory pension. 

For the tcixpayer who participated in a 
contributory retirement plan while employed, 
the amount received was only partially taxable; 
in general, the amount excludable from gross 
income, or the nontaxable portion, represented 
the taxpayer's contributions under the plan, 
while the taxable portion represented the 
employer's contribution. The entire amount of 
pension received for the year was reported on 
the supplemental income schedule (Schedule 
E), with the taxable portion shown separately 
and carried f onward to the Form 1040 as 
"Schedule E income." When it was possible for 
the retired employee or a survivor to recover 
the employee's contributions within 3 years by 
the annuity payments received, the payments 
were nontaxable until recovered, after which 
time the pension or annuity was fully taxable. 
This was the "three-year rule" computation 
method. If this method was inapplicable, the 
taxpayer's yearly receipts were prorated into 
taxable and nontaxable portions based on life 
expectancy at the time that the pension or 
annuity started (or term certain if the annuity 
was not payable for life). 

In certain circumstances, an employee (or 
the employee's beneficiary) could receive a 
lump-sum payment from a pension or annuity 
plan. Determination of any taxable portion of 
the lump-sum payment and its tax treatment 
are discussed in this section under "Lump-Sum 
Distributions Not Included in Adjusted Gross 
Income" and "Special Income Averaging Meth- 
ods." 

Percentage Standard Deduction 

See "Standard Deduction." 

Personal Exemption Credit 

This was a credit of $30 per exemption (not 
including those for age and blindness) provided 
for by the Tax Reduction Act of 1975. The 
Internal Revenue Service computed this credit 
for every return, even if the taxpayer had failed 
to claim it; for purposes of the statistics, 



however, the amount of the credit was limited, 
on a return-by-return basis, to the amount of 
income tax before credits. 

Personal Property Taxes 

See "Taxes Paid Deduction." 
Political Contributions 

An individual taxpayer was allowed to elect 
either a credit or an itemized deduction for 
political contributions paid during the tax year. 
This political contribution could be to a candi- 
date or candidates for election to a Federal, 
State, or local office, in a primary, general, or 
special election, or it could be to a political 
campaign committee. For Tax Year 1975, the 
credit against income tax was permitted for 25 
percent of the political contributions made, up 
to $50 on a joint return or $25 on a return of a 
married person filing separately or on the return 
of a single person, as provided for by Public 
Law 93-625 (an act to amend the tariff 
schedules). In lieu of the credit, an individual 
could deduct from adjusted gross income 
political contributions made, up to $200 on a 
joint return or $100 on a return of a married 
person filing separately or on the return of a 
single person. Previously, the limits were set at 
$25 ($12.50) for the credit and $100 ($50) for 
the deduction. 

Availability of the credit allowed taxpayers 
claiming the standard deduction to reduce their 
tax liability by all or a part of their political 
contributions. Taxpayers who itemized their 
deductions, however, found that the deduction 
was more advantageous if their marginal tax 
rate exceeded 25 percent. (See "Marginal Tax 
Rates," discussed in this section.) 

Presidential Election Campaign Fund 
Checkoff 

Taxpayers could elect to designate $1 ($2 on 
a joint return if both the taxpayer and spouse so 
elected) of their 1975 tax liability to be applied 
to the Presidential Election Campaign Fund. 
This designation could be made by checking 
the appropriate box on line 8 of Form 1040 or 
Short Form 1 040A. The election did not affect 
the taxpayer's tax liability for the year. 

Purchase of New Residence Credit 

As a stimulus to new housing, the Tax 
Reduction Act of 1 975 allowed a credit against 
\ax for a portion of the "purchase price" paid by 
a taxpayer for a new principal residence. This 
credit applied to housing constructed or under 
construction before March 26, 1975. The 
amount of the credit was equal to 5 percent of 
the purchase price, limited to $2,000 for all 
returns except those of married persons filing 
separately; for the latter, the limit was $1 ,000. 
The credit could be further limited since it could 
not exceed the tax for the year reduced by 
credits for personal exemptions, foreign taxes, 
retirement income, investment in depreciable 



property, WIN expenses, and political contribui 
tlons. 

In order to qualify for the credit, the resi 
dence purchased had to be the princips 
residence of the taxpayer and its original ust 
had to commence with the taxpayer. In additiot 
to the date of construction requirement, th* 
property had to have been acquired an« 
occupied by the taxpayer after March 12, 1975; 
and before January 1, 1977. The "purchas* 
price" referred to the adjusted basis. Thus 
where the new residence was a replacemen 
residence, the cost of the new residence had t( 
be reduced by the gain not recognized on thi 
sale of the old residence. Finally, the taxpaye 
was required to attach to his or her return 
certification by the seller that the purchase 
price paid was the lowest price at which thi 
new residence was offered for sale afte 
February 28, 1 975. 

Real Estate Taxes 



See "Taxes Paid Deduction." 
Refund 

A refund of tax included all overpayments nc 
applied by the taxpayer as a credit to the nex' 
year's estimated tax. See "Overpayment." 

Regular Tax Computation 



Typically, the taxpayer in determining "in 
come tax before credits" first computed taxa 
ble income. Depending on marital status, th» 
taxpayer then applied rates from one of four ta) 
rate schedules to compute the tax. In somi 
instances the taxpayer used the equivalent tai ^ 
table or requested the Internal Revenue Sen ^^ 
vice to compute the tax. Returns of suci 
taxpayers are also classified under the regula 
teix computation method. 

Rent Net Income or Loss |^ 

Rent net income or loss constituted a part a 
adjusted gross income and was determined b^ ^ 
deducting from gross rents amounts for depre f^ 
elation, repairs, maintenance, interest, taxes ^ 
commissions, advertising, fuel, insurance, jani 
tor service, and any other allowable expenses j, 
related to the rented property. 

Retirement Income Credit 

A credit based on "retirement income" was 
allowed an individual receiving earned income 
(such as salaries or wages) of more than $60C 
in each of any 1 calendar years prior to the tffl 
year for which the credit was computed. 

Retirement income for taxpayers under 6! 
years of age was defined as pension ant 
annuity income received under public retirei 
ment systems. Retirement income for taxpayi 
ers age 65 or over was defined as pension ano 
annuity income plus dividends in adjusteo 
gross income, interest, and gross rents. 

The credit could not exceed the income tax 



Individual Returns/1975 • Classifications and Terms 



175 



educed by credits for foreign taxes and for tax 
/ithheld on tax-free covenant bond interest. 

loyalty Net Income or Loss 

Net royalties consisted of gross royalties less 
leductlons for depletion, depreciation, office 
ent, legal fees, clerical fielp, interest, taxes, 
nd similar items. Gross royalties included 
evenues from oil, gas, and otfier mineral rights; 
ivenue from patents, copyrights on literary 
»orks, trademarks, formulae, and so on. Cer- 
ain royalties received under a lease agreement 
timber, coal, and domestic iron ore were 
ligible for capital gains or ordinary loss 
eatffient under Code section 1231, and as a 
asult of the separate computation required by 
nat section are reflected in the statistics for 
Bales of Capital Assets" and "Sales of 
foperty Other Than Capital Assets." 

nlaries and Wages (Gross) 

Gross salaries and wages as reported on the 
IX return were amounts of compensation for 
irsonal services prior to statutory adjustments 
hich reduced the gross amount by the sick 
lay exclusion and certain expenses connected 
ith employment. Also included were commis- 
ions; bonuses; tips; fees; excess reimburse- 
nent over employee business expenses; and 
ie value of nonmonetary payments for servic- 
s, e.g., merchandise, accommodations, or 
iroperty. Identifiable amounts for any of these 
lategories which may have been reported by 
axpayers in "other sources" of income were 
■eated as salaries and wages for the statistics, 
xcluded were portions of salaries and wages 
arned abroad which were tax-exempt under 
pecial provisions of the law. 

Sales of Capital Assets 

In general, capital assets for tax purposes 
neant property regarded or treated as an 
ivestment, such as stocks, bonds, and nonbu- 
siness real estate including a personal resi- 
lence. Thus, property held for sale during the 
irdinary course of business operations and 
lepreciable and real property held in connec- 
ion with a business were among the property 
ypes not covered by the tax definition of 
capital assets. 

Comparability of 1 975 sales of capital assets 
lata with 1 974 data was somewhat affected by 
I provision of the Tax Reduction Act of 1975 
:oncerning the net gain resulting from the sale 
if a personal residence. The Act provided for 
in increase in the amount of time (from 12 to 
8 months) allowed to invest the gain (from the 
•ale of one residence) in a replacement 
esidence, thereby postponing the taxation of 
he realized gain. To the extent that this 
•revision was used by taxpayers in 1975, the 
lata are affected. 

If capital assets were held for more than 6 
nonths prior to their sale, only half of this 
long-term" gain was taxable and in many 
istances at a rate lower than othenvise (see 



"Alternative Computation of Tax"). If the sale 
resulted in a loss, regardless of how long the 
asset was held, the loss could be completely 
offset against capital gains and to a limited 
extent against ordinary income. However, 
capital losses from sales of property held for 
personal use were not deductible. 

In addition, net gains from dispositions of 
some of the property types excluded from the 
tax definition of capital gains could receive 
long-term capital gains treatment under special 
conditions set forth in the Code, while net gains 
from some of the property types included under 
the definition could be denied capital gains 
treatment under other Code sections. The 
latter are referred to under the heading "Sales 
of Property Other Than Capital Assets, Net 
Gain or Loss." 

Property used in trade or business, excluded 
from the tax definition of capital assets, 
received special treatment under Code 1231. 
Examples of such property were depreciable 
and real assets, most types of livestock if held 
for breeding purposes, the value of unharvest- 
ed crops sold with the land they grew on, as 
well as certain mineral rights. Gains and losses 
from sales or other dispositions under section 
1231 had to be aggregated first. If the overall 
result was a net gain, it was included in the 
computation of net long-term capital gain or 
loss. If the overall result was a net loss, it was 
included in the computation of net gain or loss 
from sales of property other than capital 
assets. Thus, a net gain under section 1231 
could receive the more beneficial treatment of 
a long-term capital gain taxable under the 
alternative computation of tax, while a net loss 
under section 1231 received the more benefi- 
cial treatment as an ordinary loss which could 
be fully offset against ordinary income as well 
as against capital gains. Included in the 
computation under section 1231 was an addi- 
tional special computation to determine net 
gain or loss from certain "involuntary conver- 
sions" (principally casualty or theft) of business 
assets and also of capital assets. 

The amount of gain eligible for capital gains 
treatment under section 1231 was reduced in 
the case of certain depreciable and real 
property by sections 1245, 1250, 1251, and 
1252, and in the case of certain mining property 
by section 617. Code sections 1245 and 1250 
limited the eligible gain in the case of deprecia- 
ble and real property based on adjustments for 
any accelerated depreciation claimed since 
1962 and 1964, respectively (to the extent of 
such depreciation the gain was ordinary in- 
come). Code sections 1251 and 1252 further 
limited the eligible gain generally on these 
same property types if they were used in the 
business of farming. Code section 617 limited 
eligible gain on depletable mining property after 
taking account of certain exploration and 
development expenditures (to the extent of 
these expenditures gain was ordinary income). 
None of these Code provisions had any effect 
on the treatment under section 1231 of losses 
resulting from the disposition of such property. 
Net short-term gain or /oss— Gains and 



losses from sales or exchanges of capital 
assets held for 6 months or less were consid- 
ered to be short-term. To obtain the net short- 
term gain or loss, gains and losses from current 
year transactions were combined with any 
short-term capital loss carryover and any net 
short-term gain or loss received from partner- 
ships or fiduciaries. 

Net long-term gain or toss— Gains and 
losses from sales or exchanges of capital 
assets (or property treated as capital assets) 
held more than 6 months were considered to 
be long-term and therefore eligible for special 
beneficial tax treatment (see "Net gain" below 
and "Alternative Computation of Tax"). To 
obtain the net long-term gain or loss, gains and 
losses from current year transactions were 
combined with — 

(1) any net long-term gain or loss received 
from partnerships or fiduciaries, 

(2) any capital gain distributions of regulat- 
ed investment companies (mutual funds) and 
real estate investment trusts, 

(3) net long-term gains included in the 
profits of Small Business Corporations electing 
to be taxed through shareholders (reduced by 
the special tax computed at the company 
level), and 

(4) any long-term capital loss carryover 
from 1964-74. 

Short-term capital loss carryover— JVus car- 
ryover was the unused portion of any net 
capital loss sustained during 1959-63 and any 
net short-term loss sustained after 1 963 which 
exceeded the loss year's net capital gain or the 
$1 ,000 maximum net capital loss deduction. 
Long-term capital loss carryover— Jtas carry- 
over was the unused portion of net long-term 
loss sustained after 1963 which exceeded the 
loss year's net short-term capital gain or the 
$1,000 maximum deduction for net capital loss. 
If both a net short-term loss and net long-term 
loss were incurred, the net short-term loss was 
offset first. 

Net gain—\n computing the gain in adjusted 
gross income, the net short-term gain or loss 
was combined with the net long-term gain or 
loss. The amount of net gain in adjusted gross 
income conformed to one of several condi- 
tions, namely, (a) on returns with a net long- 
term gain, the amount included in adjusted 
gross income was 50 percent of the excess net 
long-term gain over net short-term loss; (b) on 
returns with only a net long-term gain, 50 
percent of the gain, (c) on returns with both net 
short- and long-term gain, the entire amount of 
net short-term gain combined with 50 percent 
of the net long-term gain, (d) on returns with 
only a net short-term gain, the entire net gain, 
and (e) on other returns, the entire excess of 
net short-term gain over net long-term loss. 

Net gain includes the amount of capital gain 
distributions received by taxpayers which would 
normally have been entered in Schedule D, 
Capital Gains and Losses. However, if taxpay- 
ers did not need Schedule D to report any other 
gains or losses or to compute the alternative 
tax, they did not file that schedule but entered 
50 percent of the capital gain distributions on 



176 



Individual Returns/1975 • Classifications and Terms 



line 29b of the Form 1040. The statistics 
include a separate tabulation of the capital gain 
distributions not reported on Schedule D. 

Net toss— In computing net loss in adjusted 
gross income the net short-term gain or loss 
was merged with the net long-term gain or loss, 
and the excess loss was allowed to the extent 
of the smallest of (1) the short-term loss in 
excess of any long-term gain plus one-half of 
the long-term loss in excess of any short-term 
gain, (2) taxable income computed without 
regard to the capital loss or personal exemp- 
tions, or (3) $1,000 ($500 for married taxpayers 
filing separately). 

Sales of Property Other Than 
Capital Assets, Net Gain or Loss 

In general, property other than capital assets 
related to property of a business nature in 
contrast to personal investments which were 
capital assets. Specifically included were sales 
of (1) certain depreciable, deptetable, and real 
business property (see below); (2) accounts 
and notes receivable acquired in the ordinary 
course of business for services rendered or 
from sale of property includable in inventory or 
ordinarily held for sale; and (3) certain copy- 
rights, literary, musical, or artistic compositions 
or similar properties. Also included were (1) any 
share of gain or loss received through partner- 
ships and fiduciaries (in contrast to capital gain 
or loss, gain or loss from these transactions 
was included in its entirety in computing 
adjusted gross income); (2) losses on sales of 
small business investment company stock 
(considered as ordinary losses rather than 
capital losses; gains were treated as capital 
gains, however); and (3) losses on small 
business stock if the owners were the original 
holders (however, such losses were limited to 
$50,000, or $25,000 for married persons filing 
separate returns; gains were treated as capital 
gains); and (4) amounts resulting from certain 
"involuntary conversions" including net losses 
from casualty and theft (see below). 

As explained under the definition of "Sales of 
Capital Assets," a net gain from dispositions of 
(or certain transactions involving) specified 
types of business property that were excluded 
from the tax definition of capital assets could 
receive capital gains treatment under section 
1 231 . Gains and losses from these dispositions 
or transactions first had to be aggregated. If the 
overall result was a net gain, it was included in 
the computation of net long-term capital gain. If 
the overall result was a net loss, it was included 
in the computation of net gain or loss from 
sales of property other than capital assets. The 
gains and losses resulting from involuntary 
conversions were especially treated in this 
computation. 

The amount of gains (though not losses) on 
dispositions of property includable in the 
computation of net gain or loss under section 
1231 was limited as a result of Code sections 
1245, 1250, 1251, 1252, and 61 7. To the extent 
the amount eligible for capital gains treatment 
was thereby reduced, the amount included in 



the statistics for net gain or loss, sales of 
property other than capital assets, was in- 
creased. 

Sections 1245 and 1250 applied to certain 
depreciable and real property. Sections 1251 
and 1252 prescribed special limitations for 
much of this same property if it was used in the 
business of farming. Section 617 applied to 
certain depletable property. 

Self-Employed Retirement Deduction 

In general, self-employed individuals could 
contribute to a qualified retirement plan and 
deduct all or a part of such contributions in 
computing adjusted gross income. The amount 
which could be deducted was based on 
"earned income" defined as (1) net earnings 
from self-employment, but only with respect to 
a trade or business in which personal services 
of the taxpayer were a material income-produc- 
ing factor, and (2) income from the disposition 
of certain property by individuals whose per- 
sonal efforts created the property. The maxi- 
mum amount of the deduction was 1 5 percent 
of earned income or $7,500, whichever was 
less. 

Self-Employment Tax 

This tax, levied under the social security 
system, was reported by each individual who 
had self-employment earnings of at least $400 
derived from a sole proprietorship or from any 
share of partnership profits. Citizens employed 
by foreign governments or international organi- 
zations were subject to self-employment tax on 
salaries. Certain types of income and deduc- 
tions such as investment income, capital gains 
and losses, deductions for net operating loss- 
es, and casualty and theft losses were not 
allowed in computing self-employment earn- 
ings. 

The maximum amount subject to self-em- 
ployment tax for 1975 was $14,100 reduced by 
any wages on which social security tax had 
been withheld by any employer. The maximum 
self-employment tax payable was $1,114 
based on the 7.9 percent rate in effect for that 
year. For 1974, the rate was the same, 
although the maximum amount of earnings 
subject to the tax was $13,200 and the 
maximum tax was $1 ,042. Tax credits could not 
be applied against this tax. 

Separate Returns of Husbands and 
Wives 

Generally, these were . returns of married 
persons, each of whom filed a return indepen- 
dent of his or her spouse and reported only his 
or her own income, exemptions, and tax. Also 
included were returns of married persons 
where only one spouse had income but elected 
to use this classification and returns with 
community income divided between husband 
and wife. 

If the husband (or wife) filed a separate 



return, the wife's (husband's) exemption couyl 
be claimed on that return, but only if the oth 
spouse did not file a return, had no gro: 
income, and was not the dependent of anoth 
taxpayer. 



» 



s 



Sick Pay Exclusion 

An employee was allowed to exclude fro 
salaries and wages income received under i 
employer-provided wage continuation plan f 
periods of absence due to injury or sickne: 
subject to limitations prescribed by law. 

Single Persons, Returns of 

These were returns of (a) unmarried persoi 
who did not qualify as head of household 
surviving spouse, or (b) certain married indi' 
duals living apart who maintained a honr 
independently of the spouse, that was tl 
home of the individual's child or stepchild 1 
over 6 months of the year. 

Small Business Corporation Profit c 
Loss 



Net income of a qualified Small Busine' 
Corporation (defined in section 1371 of tl 
Code), whether or not distributed, was taxi 
directly through each shareholder. Net losS" 
were allocated to each shareholder to be off& 
against income from other sources. 

Small Business Corporation income shown 
this report is the amount taxable to sharehol 
ers as ordinary income. Net long-term capii 
gain, reduced by the special tax imposed at tl 
corporate level, retained its character in tl 
hands of the shareholders and is included 
the statistics for net gain or loss from sales 
capital assets. Undistributed income earned 
previous years was taxable to shareholders 
the year it was earned, and could be distributi 
during the current year without any further ts 

Information on Small Business Corporatioi 
can be found in Statistics of Income— Corpor 
tion Income Tax Returns. 

Social Security Taxes on Tip Incom 

This amount is comprised of social securi 
tax on unreported tip income and uncollects 
employee social security tax on tips. 

Cash tips amounting to $20 or more that Xt 
taxpayer received in a month while working f( 
any one employer were subject to withholdir 
of income tax and social security tax. Cash tif 
counted toward social security benefits and { 
employee was required to report these tips 
the employer and the employer then withhe 
the social security tax. However, if the empio 
er was unable to withhold the amount of soci 
security tax, the amount of uncollected soc 
security tax on tips was indicated on th 
employee's Form W-2, and the taxpayer wt 
required to report the uncollected teix and payi 
with the Form 1 040. 

If the employee did not report the tips to tl' 
employer, the employee was required to cor 



Individual Returns/1975 • Classifications and Terms 



177 



'Ute the social security tax on unreported tips 
■n Form 4137 and attach It to the Form 1040. 

(pecial Income Averaging Methods 

Employees, self-employed individuals, or 
(leir beneficiaries, who received lump-sum 
istributions from qualified pension or retire- 
lent plans (described under separate heading) 
ould elect to have this income taxed under a 
pecial 1 0-year averaging method under provi- 
lons of the Employee Retirement Income 
lecurity Act of 1974. Generally, the income 
(igible for taxation under this method was that 

rt of the distribution which represented 
mployer contributions to the plan after 1973, 
onsidered to be "ordinary income." Employer 
Dntributlons made before 1974 were given 
<ng-term capital gain treatment, while the 
mployee's contributions were not taxable at 
1. 

The taxpayer included the capital gain por- 
on of the distribution in adjusted gross income 
long with any other capital gains. However, if 
le taxpayer elected to use the special averag- 
,g provisions, then the taxpayer excluded the 
rdjnary income portion of the distribution from 
djusted gross Income and computed a tax on 
separately. If the election were not made, the 
rdinary income portion was treated as "other" 
icome on the return, was Included in adjusted 
ross income, and was taxed as part of the 
ixpayer's "taxable income." 

Generally, the special income averaging tax 
amputation involved three steps. 

(1) the taxpayer determined the taxable 
ortlon of the distribution by allocating the full 
mount of the distribution between capital gain 
nd ordinary income and then subtracting 
attain allowances and exclusions; 

(2) using the tax rate schedule for single 
ersons, the taxpayer computed a tax on one- 
inth of the amount in step (1) and multiplied 
lat result by 10; and 

(3) finally the taxpayer multiplied the 
mount in step (2) by the number of calendar 
ears of service under the plan after 1 973 and 
ivided this by the total number of calendar 
sars of service. 

However, those taxpayers who had received 
imp-sum distributions in both 1974 and 1975 
len subtracted the tax they had previously 

id on the 1974 distribution to determine the 
tx due for 1975. 

This then represented the tax on the ordinary 
icome portion of a lump-sum distribution. The 
IX was added to any other tax computed on 
Bgular "taxable income" and thus became a 

irt of "Income tax before credits." The use of 

9 special averaging tax on the ordinary 
icome portion of a lump-sum distribution did 

it prevent the taxpayer from using any other 
fpe of tax computation method (e.g., regular 
icome averaging) on any other taxable in- 
Qme. See also the text in section 3, Tax 
omputation and Tax Rates. 

andard Deduction 

A taxpayer was allowed a standard deduc- 



tion in lieu of itemizing personal expenses. For 
1975, the standard deduction for unmarried 
persons (including heads of households with 
dependent children) was 16 percent of adjust- 
ed gross Income, but never more than $2,300 
or less than $1 ,600. For married persons, the 
deduction was again 16 percent of adjusted 
gross income; however, for those filing sepa- 
rately, the limits were set at $1,300 and $950. 
For married persons filing jointly, as well as 
certain surviving spouses, the limits were 
$2,600 and $1,900. These limits for joint 
returns were $600 higher than those in effect 
for 1974; for all other returns, the limits were 
$300 higher. Also, for 1974, the applicable 
percentage was 15, as compared to 16 for 
1975. 

State and Local Gasoline Taxes 

See "Taxes Paid Deduction." 
State and Local Income Taxes 

See "Taxes Paid Deduction." 

State Income Tax Refunds 

These represented that part of State income 
tax refunds which had given the taxpayer a tax 
benefit in a previous year. Taxpayers were 
instructed not to net the refundable amount 
against the current year's itemized deduction 
for State and local income tax. 

Statutory Adjustments 

There were certain adjustments to gross 
income allowed as deductions in arriving at 
adjusted gross Income. Statutory adjustments 
were comprised of sick pay exclusion; moving 
expense deduction; employee business ex- 
pense deduction; self-employed retirement 
deduction; forfeited interest penalty; and, be- 
ginning with 1975, payments to an individual 
retirement account. Each of these adjustments 
to gross income is described under separate 
heading. 

Stock Options 

See "Tax Preferences (Minimum Tax)." 
Surviving Spouses, Returns of 

These returns were filed by widows or 
widowers whose spouse had died during either 
of the 2 preceding tax years, who had not 
remarried, and who had maintained a home 
which was the principal abode of a child or 
step-child for whom the taxpayer was entitled 
to an exemption. 

Surviving spouse taxpayers could use the 
joint return tax rates for the 2 taxable years 
following the year of death of the spouse; 
however, the deceased spouse could not be 
claimed as an exemption, except for the year of 
death. Thereafter, the special rates for surviv- 
ing spouse, halfway between the joint and 
single return tax rates, applied. 



Tax Credits 

Included here were the following credits 
applied against Income tax: 

(1 ) Retirement Income credit, 

(2) Investment credit, 

(3) Foreign tax credit, 

(4) Contributions to candidates credit, 

(5) Work Incentive (WIN) credit, 

(6) Personal exemption credit, 

(7) New principal residence credit, and 

(8) "Other" tax credits. 

In addition, for purposes of this report, the 
amount of earned income credit used to offset 
Income tax before credits was included in this 
amount. 

Each of the above is described under 
separate heading. 

Tax Due at Time of Filing 

"Tax due" was reported on returns where 
the tax withheld, the payment with request for 
extension of filing time, and the payment on 
declarations of estimated tax, together with 
other reported prepayment credits, were insuffi- 
cient to cover the total of Income tax after 
credits, self-employment tax, tax from recom- 
puting prior-year investment and work incentive 
(WIN) credits, additional tax for tax preferenc- 
es, social security tax on tip income, and "other 
taxes." 

Tax From Recomputing Prior-Year 
Investment Credit 

The investment credit provisions of the law 
included a "recapture rule" which required 
taxpayers to pay back all or a portion of any 
Investment credit taken on property disposed 
of before the end of the useful life claimed in 
computing the credit. The law specified that if 
property qualifying for credit was disposed of 
before the end of Its Intended useful life, the tax 
for the year of disposal was increased by the 
difference between the credit originally claimed 
and the credit that would have been allowed 
based on the shorter actual life. 

Tax credits could not be applied against this 
additional tax. 



Tax From Recomputing Prior-Year 

Work Incentive Program (WIN) 
Credit 



The Work Incentive (WIN) Program credit 
provisions of the law included a "recapture" 
rule which required taxpayers to pay back all or 
a portion of any Work Incentive Program (WIN) 
credit taken on a qualifying employee whose 
employment was terminated before the end of 
the period claimed in computing the credit. Tax 
credits could not be applied against this 
additional tax. 

See also "Work Incentive Program Credit." 

Tax Paid with Return 

See "Balance Due After Remittance." 



178 

Tax Preference Offset 

See "Maximum Tax on Earned Income." 

Tax Preferences (Expanded Income) 

Tax preferences, as computed for tables 
using the income concept of "expanded in- 
come," required for statistical purposes under 
the Tax Reform Act of 1976, were the sum of: 

(1) dividend exclusion (up to $100 per 
taxpayer receiving qualified dividends) 

(2) capital gains exclusion (one-half the 
excess of net long-term capital gains over net 
short-term capital losses) 

(3) any other tax preferences reported on 
Form 4625 (computation of Minimum Tax). See 
also "High-income Returns, Taxable and Non- 
taxable" in section 1, Returns Filed and 
Sources of Income. 

Tax Preferences (Minimum Tax) 

Prior to the Tax Reform Act of 1969, many 
individuals did not pay income tax on a 
substantial part of their "economic income" 
(including capital gains) because of various 
kinds of tax-favored income or deductions. The 
1969 Act imposed a 10 percent tax on 
specified income and deduction items receiving 
preferential treatment, after making certain 
adjustments. The amounts shown include 
those either distributed or allocated to owners, 
beneficiaries, or shareholders of partnerships, 
estates and trusts, Small Business Corpora- 
tions electing to be taxed through their share- 
holders, and regulated investment companies. 
Tax preference items which affected the tax 
were: 

(1) Accerlerated depreciation on (a) low- 
income rental housing: (b) other real property 
(defined in Code section 1250); (c) personal 
property (defined by section 1245) subject to a 
net lease. The excess of accelerated deprecia- 
tion over the amount computed under the 
straight-line method was considered a tax 
preference. 

(2) Amortization of (a) certified pollution 
control facilities; (b) railroad rolling stock; (c) 
on-the-job training facilities; (d) child care 
facilities. The excess of these special rapid 
writeoffs over what otherwise would have been 
a depreciation deduction was considered a tax 
preference. 

(3) Stock options. Upon exercising a stock 
option, an employee did not realize income 
when the option price was less than the fair 
market value of the stock. This price difference 
was, however, treated as a tax preference in 
the year the option was exercised. 

(4) Bad debt reserves. Financial institu- 
tions were allowed deductions toward a re- 
serve for bad debts under prescribed rules. 
When these deductions exceeded the amount 
required by actual experience, the excess was 
considered tax preference. 

(5) Depletion. The excess of depletion 
over the adjusted basis of the property (re- 
duced by depletion taken in prior years) was a 



Individual Returns/1975 • Classifications and Terms 



t 



tax preference. Thus, when the taxpayer had 
written off the investment, a tax preference was 
realized. 

(6) Capital gains. One-half of the excess of 
net long-term gain over net short-term loss was 
excluded from income in computing the regular 
income tax. The excluded half was treated as a 
preference. 

Tax Savings From Special Tax 

Computations 

In this report the amount of tax savings is the 
difference between the tax resulting from using 
the provisions of one of the special tax 
computations (e.g., maximum tax, income 
averaging, etc.) and the amount of regular tax 
that would result from not using these provi- 
sions. See also section 3, Tax Computation 
and Tax Rates. 

Taxable Income 

Taxable income was the amount to which tax 
rates were usually applied in arriving at income 
tax before credits. It was determined by 
subtracting from adjusted gross income item- 
ized deductions or the standard deduction and 
the number of personal exemptions claimed 
multiplied by $750. See also "Income Subject 
to Tax." 

Taxes Paid Deduction 

Taxes allowed as a deduction from adjusted 
gross income included personal property taxes. 
State income taxes, certain State and local 
retail sales taxes, State gasoline taxes, taxes 
paid to foreign countries or possessions of the 
United States unless a foreign tax credit was 
claimed, and real estate taxes except those 
levied for improvements that tended to in- 
crease the value of the property. Federal taxes 
and State and local taxes on cigarettes, 
tobacco, and alcoholic beverages were not 
deductible. Nor were State and local fees for 
vehicle license plates or driver's licenses 
deductible. 

Taxes paid on business property were 
deducted separately in schedules for business, 
rent, and royalty income, and are therefore 
excluded from the tax deduction statistics. 

Taxpayments 

These payments were, in effect, made 
before the return was filed and were applied 
against tax liability to determine the amount 
payable at the time of filing. They included the 
following: 

(1) Income tax withheld, 

(2) Excess social security taxes withheld, 

(3) Credit for tax on certain gasoline, fuel, 
and oil, 

(4) Other taxpayments, 

(5) Payments on 1975 declaration of 
estimated tax, 

(6) Payment with request for extension of 
filing time, and 



(7) For Tax Year 1975, the "refundabte 
portion" of the earned income credit. (See also 
"Earned Income Credit" in section 3, Tat 
Computation and Tax Rates.) 

Taxpayments in excess of total tax wer«> 
refundable. 

Each of the above Is described undei 
separate heading. 



Total Deductions 

This classification included personal deduc 
tions, both standard and itemized. p 

Total Income Tax f^ 

w 

Total income tax was the sum of income ta) 
after credits and the additional tax for taiiv 
preferences. It did not include any of the othe- W 
taxes which made up total tax liability. Tota 
income tax was the basis for classifying return 
as "taxable" or "nontaxable." 

Total Tax Liability 

Total tax liability was the sum of income tai _ 
after credits, additional tax for tax preferences 
self-employment tax, social security tax on tips 
tax from recomputing prior-year investment ani« 
work incentive (WIN) credits, taxes from exces* ~ 
contributions to or premature withdrawals fror 
individual retirement accounts, and other taxes' «i 



Unearned Taxable Income 

See "Maximum Tax on Earned Income." 
Union Dues 

See "Miscellaneous Itemized Deductions.' 
Unused Credits 

See "Additional Tax for Tax Preferences." 

Work Incentive (WIN) Program 
Credit 

For tax years beginning after 1 971 , taxpayer » 
could take a credit against their tax liability i 
20 percent of the WIN (Work Incentive Pro 
gram) wages paid an employee hired under th' !« 
Federal Work Incentive Program. This prograr ■ 
was intended to provide welfare recipients th 
training and job opportunity needed to hel 
them become economically independent. Th' 
Tax Reduction Act of 1 975 extended the Wll 
program to include Federal welfare recipient k 
of the Aid to Families with Dependent Childre 
(AFDC) Program under the Social Security Ac 

The credit was limited based on the prea 
ence and size of income tax, and tax first ha 



to be reduced by foreign tax, investment, arti 
retirement income credits before the WIN cred 
could be applied. Amounts in excess of thesi 
limitations could be carried back 3 years am 
the remainder carried fonvard to the 7 yean 
subsequent to 1975 for use in computing '" 
credit for these years. 



ection 7 



Sources of the 
Data, 

Description of the 
Sample and 
Limitations of 
the Data 



OntentS Text tables 










Basic tables 






















7.1 All returns: coefficient of variation of 


sourc- 


urcesofthedata, 180 7A Number of Form 1040 and Form 1040A 


es of income and 


tax items, by size of 


scription of the sample and limitations of the 


returns in the population and sample, 1975, 


adjusted gross income, 182 






a, 180 


179 










7.2 All returns: coefficient of 


variation for 


tample criteria and selection, 180 7B Upper limit coefficient of variations for the 


number of returns by size of adjusted gross 


nethod of estimation, 180 


estimated number Of returns, 1975, 180 




income and by State, 187 






lampling variability, 180 




















Hesponse and other nonsampling errors, 181 




















Table 7A.— Number of Form 


1040 and Form 1040A 


Returns in the Population and Sample, 1975 






OMCftptton 01 DM Mfnpta itnti 


Numl)«f of ratums by Stat* group 


Total 


Oroup 1' 


Oroup 2' 


Group 3* 


Group 4< 


Group 5> 


Population 


Sunpto 


Population 


SampM 


Population 


Sample 


PopulMton 


Sample 


Population 


Sunpto 


Population 


SampM 


otal 


(1) 


(2) 


(3) 


(«) 


(5) 


(8) 


(7) 


l«) 


(91 


(10) 


(111 


(12) 


62,304,790 
74,691.610 


206.368 
139.368 


981,627 
855,592 


14.079 

9.776 


3,705,422 
3,334.679 


29.968 
16.339 


3.443.698 
3.079.437 


10.066 
7.335 


7.319.207 
6.526.376 


15.469 
10.775 


86.854.836 
60.895.324 


136,786 


euarrwss and Farm {Schedule F only), total 


95.163 


J^i"°""sr 




























40.749.164 
13.694,090 


24.697 
16.977 


464,659 
156,523 


1.662 
1.130 


1,933.004 
807.288 


3.524 
2.035 


1.824.540 
567.980 


1.304 
781 


3.757.035 
1.210.518 


2.414 
1.073 


32.769.926 
11.151.781 


15.993 


under S15 000 Under $50000 


13.968 


10,000 $20,000 under $50,000 


under $20000 Under $100000 


9,502,936 


17.349 


102,304 


1.139 


387.593 


2.231 


353.964 


926 


794,143 


1.299 


7.864.934 


11.754 


15,000 $50,000 under $100,000 


under $50 000 Under $500 000 


9,975.233 


20,548 


120,526 


1.723 


378.449 


2.851 


306.527 


1.026 


706,740 


1.939 


8.460.991 


13.009 


20 000 $100 000 under $500 000' 




606.612 


20,346 


9,941 


2.483 


22.971 


2.302 


20.689 


1.036 


44,313 


1.770 


510.696 




50000 $500 000 under $750000 






129.016 


21.200 


1,316 


1.316 


4.354 


2.176 


4.835 


1.160 


9,270 


933 


109.441 




100.000 $750 000 under $1 ,000.000 






27.471 


10.985 


273 


273 


1.016 


1.016 


941 


941 


2,024 


1.012 


23.215 




200.000 $1,000,000 under tS.OOO.OOO , 




O.OOO under $500,000, twt 

ipled and fiaving no tax Any armjunl 

kdits and no minimum tax 


150 


150 


- 


- 


8 


8 


3 


3 


5 


5 


134 


134 


) and over Any arrtount 
500.000 $5,000,000 and over 


4.936 


4.936 


50 


50 


194 


194 


158 


156 


330 


330 


4,204 


4.204 


iss (Schedules C and F, or C only), total 


7.613.180 


66.960 


126,035 


4.303 


370.543 


13.629 


364.261 


2.731 


792,629 


4.694 


5,959,512 


41.623 


l!5S,S,'rr «« Bu.^,ece,p,s 


























10000 Under $20000 


2,321.400 
1.704.941 


11.841 
7.720 


39,538 
28,608 


567 
478 


118.986 
67.319 


2.651 
2.191 


129.260 
65.010 


326 
278 


266,060 
187,250 


533 
524 


1.767.534 
1.316.754 


7.765 


under S15 000 Under S50 000 




10,000 $20,000 under $50,000 






1.333.794 


7.201 


20.704 


416 


63.873 


1.682 


60.567 


291 


138,075 


656 


1.050.575 




15.000 $50 000 under $100 000 






1.280.166 


7,942 


19.983 


501 


58.679 


2.029 


52,671 


303 


119.155 


599 


1.029.660 




20,000 , $100 000 under $250 000 






639.546 
252.898 


7,551 
7,407 


11.767 
4.191 


591 
526 


28.321 
10.396 


1.423 
1.486 


23,566 
9,699 


239 
244 


52.982 
21.262 


sit 

430 


522.890 
207,348 




30.000. $250 000 under $500,000 








50.000 $500 000 under $750,000 




1 under $200 000 Under $1 000000 


54.058 


7,077 


785 


785 


2.006 


1.008 


2.263 


379 


4.979 


500 


44,025 








) under $500 000 Under $5 000 000 


23.152 


7,018 


407 


407 


640 


840 


1.116 


563 


2.712 


682 


18,077 








0.000 under $600,000. but 


104 


104 


1 


1 


5 


6 


1 


1 


7 


7 


69 


99 


flits and no minimum tax 




' and over Any amounl 
500,000 $5,000,000 and over 


3.119 


3,119 


31 


31 


113 


113 


106 


108 


327 


327 


2,510 


2.540 


1. North Dakota. Soulti Dakota. Vermont, and Wyoming. 

tare. Oistnct of Columbia. Hawaii. Idaho. Maine. Montana. Nevada, New Hampsh 

ta, Arkansas, Mississippi, Nebraska, and West Virginia. 

ma. Iowa, Kansas, Kentucky, Oklahoma, Oregon, and South Carolina. 

Tila. Colorado. Connecticut. Flonda. Georgia. Illinois. Indiana, Louisiana, Mar 

ita. Washington. Wisconsin, APO/FPO, and U.S. citizens abroad. 


re. New Mexi 
yland. Massa 


:o, Rhode Isia 
chusetls, Mic 


hd. and Utah, 
higan. Minne 


iota. Missoun 


New Jersey 


. New Yorti. 


Nortti Carolin 


a. Ohio. Penr 


syivania. Pu£ 


rto Rico. Ten 


lessee. Texa 


s. 



179 



180 



Individual Returns/1975 • Sources. Sample, and Limitations 



Sources of the Data 

The data in this report were estimated from a 
stratified systematic sample of unaudited indi- 
vidual income tax returns, Forms 1040 and 
Forms 1040A, filed by U.S. citizens and 
residents during calendar year 1976 and 
processed in the service centers of the Internal 
Revenue Service. The total sample of 206,368 
returns was systematically selected from a 
population of 82,304,790 returns filed. 

The estimates in this report are intended to 
represent the total returns for income year 
1975. While the ovenwhelming majority of 
returns processed in 1976 were for calendar 
year 1 975, a few of them were for non-calendar 
years ended during 1975 and 1976 and some 
were delinquent returns for prior years. Delin- 
quent returns for recent prior years were used 
for the 1 975 statistics in place of 1 975 returns 
processed after December 31, 1976. In gener- 
al, the characteristics of returns due but not yet 
filed could best be represented by the returns 
for previous Income years that were processed 
in 1976. 

All returns processed during 1976 were 
subjected to sampling, with a few exclusions. 
The exclusions consisted of tentative and 
amended returns for income year 1 975. Tenta- 
tive returns were not subjected to sampling 
because the revised returns may have been 
sampled later on, while amended returns were 
excluded because the original returns had 
already been subjected to sampling and it was 
impossible to associate the original with the 
amended return at the time of sampling. 



Description of the Sample 
and Limitations of the Data 

Sample Criteria and Selection 

Form 1040 and Form 1040A returns filed 
during 1 976 were computer-stratified into sam- 



ple classes based on State groupings and on 
combinations of adjusted gross income or 
deficit, business or farm receipts, and the 
largest of certain sources of income or loss. 
The State groups, listed in table 7A, were 
determined based on the tax return filing 
population of each State in order to secure at 
least a minimum number of returns for the 
sample from each State. The sample for the 
State groups was then allocated by income 
strata to minimize the variance of the esti- 
mates. Refer to table 7A for strata description 
and the number of returns in the population and 
sample, by strata and State group. 

Method of Estimation 

A separate set of rates (by sample strata) for 
each of five groups of States was prescribed 
for the selection of the sample, the rates 
varying from 1 in 2,050 to 1 in 1 . The adequacy 
of the sample selection was reviewed, by 
sample sratum, by applying the prescribed 
rates to the number of returns reported filed by 
each of the ten sen/ice centers. When the 
actual number of sample returns differed 
considerably from the expected number, a 
follow-up was conducted. 

Sampling weights were obtained by dividing 
the number of returns filed per sample stratum 
by the number of sample returns actually 
received for the stratum. All sampling weights 
were then converted to "integer weighting 
factors" which were applied to each sample 
return. For example, if a weight of 44.24 was 
computed for a stratum, 24 percent of the 
sample returns in the stratum were systemati- 
cally given a weighting factor of 45, and 76 
percent a weight of 44. 

A comparison of the estimated number of 
returns shown in the National tables of this 
report with the number of returns reported filed, 
as shown in table 7A, will disclose slight 
differences. These differences occurred for the 
following reasons: (1) an estimated 77,400 



returns were excluded from the tables becau 
they showed no income information and th 
no apparent reason for filing, and (2) retur 
were classified into proper size classes 
tabulating the data regardless of the strata 
which they were assigned for sampling purp< 
es. 



Sampling Variability 

The coefficient of variation is the stands 
deviation of the estimate as a percent of 1 
estimate. The standard deviation when addi 
to and subtracted from the estimate previa 
the computed upper and lower limits witi 
which approximately two out of three estimai 
derived from similarly selected samples wo> 
be expected to fall. Coefficients of variat' 
were computed using a sum-of-squares forr 
la for selected frequency and amount e- 
mates and appear in tables 7.1 and 7.2 of 1 1 
report. The upper limit coefficients of variat i_ 
shown in table 7B were computed usinc 
formula based on the sum-of-squares meth 
These coefficients, applicable to frequent 
only, are meant as a general guide for i 
when computed coefficients of variation are t 
shown. 

Frequencies or amounts with excess 
sampling variability were either (1) combit 
with adjacent size classes in order to redi 
the sampling variability, or (2) deleted ij 
noted with an asterisk (*) and included in 
appropriate totals. 

A dash in place of a frequency or amc< 
indicates that: 

(1) if returns were sampled at a rate of Kit 
percent, no returns had the particular chai 
teristic; or \ | 

(2) if returns were sampled at a rate I m 
than 100 percent, either no returns in |8f 
population had the characteristic or the chai 
teristic was so rare that it did not appear on 
sample returns. 



t 



Table 7B.— Upper Limit Coefficient of Variations for the Estimated Number of Returns, 1975 



"3 

i 



ElUmtlMl Number of ralumt 



Relumi with Adjusted QroM lr>com« or Delicti (p«fC*nl) 



UlKtor 
110,000 



tlO.OOO 
under 
SIS.OOO 



IIS.OOO 
under 
120.000 



(20.000 
under 
tSO.000 



IM.OOO 

under 

1100,000 



1100,000 

under 
1200,000 



1200.000 

under 
1500,000 




lOO 
200 
500 

1.000 
2.000 
S.OOO 
10.000 
15.000 

20.000 
50.000 
100.000 
200.000 
500.000 

1.000,000 
2.000.000 
5.000,000 
10.000,000 
15.000.000 

20.000,000 
40,000,000 
50,000,000 
00,000.000 



32.0 
20.2 
14.3 
10.1 

e.4 

4.5 
32 
1.0 
1.4 
1.2 

1,0 
0.7 



33 6 
274 

23.7 
15.0 
10.5 
7.5 
47 

3.4 
2.4 

\S 



25 8 

21 1 

153 
115 
5,2 
S,B 
3,7 

2.5 

i.a 

1.2 
0,5 



255 
208 



220 

15,6 



300 
212 
13,4 



34,6 
24.5 
173 
12.2 
7.7 

5,5 

3.9 
24 



i 



'Excessive sampling varmbility for the estimated number of returns 

'Not applicable since the estimated numtwr of returns is greater than population esbmates 



Individual Returns/1975 • Sources, Sample, and Limitations -jsi 



tesponse and Other 
Jonsampling Errors 



In transcribing and tabulating the information 
om the returns In the sample, additional 
hecks were imposed to improve the quality of 
ie resulting estimates. Incorrect or missing 
ntries were corrected during statistical pro- 
lessing to make them consistent with other 
•ntries on the return or accompanying sche- 
ilules. 

Quality of the basic data abstracted at the 
rocessing centers was controlled there by 
leans of a continuous subsampling verifi- 
ation system. In addition, the Statistics Divi- 
ion in the National Office conducted an 
idependent reprocessing of a small sub- 
ample of the returns statistically processed 
I the field as a further check on the process- 
ig. Prior to tabulation, numerous computer 
ists were applied to each return record to 
ssure that proper balance and relationship 
etween return items were maintained. 

Finally, prior to publication, all statistics 
nd tables were reviewed for accuracy and 
jasonableness in light of provisions of tax 
iws, taxpayer reporting variations and lim- 
(ations, economic conditions, comparability 
nth other statistical series, and statistical 
schniques used in data processing. 

The controls maintained over the selection 
f the sample returns, the processing of the 
ource data, and the review of statistics did 
ot completely eliminate the possibility of 
rror. Also, practical operating considera- 
ons necessitated allowance of reasonable 
5lerances in the statistical processing of 
::ie data. 



182 



Individual Returns/1975 • Sources, Sample, and Limitations 



111 

ill 



!q S^SSS^ SinoSSS iSS&XS S;:|:S3 SiSSS S i: I 

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C« (000)«00 OCO«-COU» CTjl 



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tn cy^*if>-^« cjnuS^-rt onffcj'* ooNT-ciim iAcjoo a to oryoo onrtcsj^^ lAorsiruio rnort'*'* vvoS « r-.5Sc5rf 

T^ nc^csjojo-- ooo>oa> oabaiAoi vtbr^r^in <vinoo r-' o i-oiw n«>-<-o oo>oo>0> ^<br~r^m Vmoo ci cm^Wcnj 



e tM^^oio5 tMSSo-- SiSd)-- Sior--*cj S^oS «>^ f-- S«E ScvloSin S--'»0'- Sior*-^S S^Ho *- cMr^« 

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Sg^r-cocM^ mvujr^oD or>-ap9« »Bpi-f^c«4 nioqq ^ m <o •« CMgo---- Qi«ornh- aiQ^mti^ nr^pQ m 
rtOmr-r-.(fi r>.r^aiCT>^ ^uiSS^ ^irtcj^n r^oiOO V oj * lA* cj«o*rj^ <Bf>-0'-fM --(BeM^n f>-o»00 * 
e tpoi'Wtoncri <ri)r>rti7»« ■^■^■^wm csicsiw-.-^ --cyoo O O oir--in ift^^^V V^iniOuS cMcvJri^.- ^csjoo »^ 



^ 



a«r~t5ev<of^ «^*h-»- i-i-mioa Qiotopp or^pp ^ P «0 w» tPiST*^ p<mcd(mco io<o<o*-p P9PP ^ cm t- ca ^ 

rt^«ScsiT-;p -^i-c\iesiin ^iniSr^r-; rti-^S* --pSS u» rt *^* *p<p>Ai*- «<p^-a)S rif--^p2B e^PPP *^ nnnto 



2ev<of^ «^*h-»- i-i-mioa pjiotopp or- 
csit-;0 ■-T-c\ie«iiin ^mwr^r^ cii~-'»oeB --c 



• eo^e*l c*>cOe*>^^ *-^-cy**-o t-cmOO ^ ^t-¥— o 



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•)loSS«-»- OT-Ht^S ««SfuJS oPSSK SoSo r- t— NSr^-o 55rtrtrt vdSSSS St*-«5Irt SooS ^ «Scoi- 

ocsjr-^cici (sicsirsi<sioj ^^^^t- oo^t-o d^-dd «i «> ppiwcj csic<ir<irsic>i -^^.-^^^ oo--»-o o«-oo *^ oooci 



SSS83 8=5as ssass ssass sisss ^ s ssss sssss sssks! assss ssss e ssss 

-^ — cMc«j oj<Mcs*(M(si ■- ^ — ^ ,- oo — '-o oooo e w jopitsioi cj oj csi csi tsi ■- ^ ^ ^ ^ OO'- — o ocioo o oooo 



lUM 



3SS8:: sasss sests aa88 c ix csss stscs ssssa scsts aa88 ^ saas 

^^(McsicM ^^^^.- do— ^o dddo o n eont^e^ t»i p^ tv e\i cm — — — — — do — — d dddo w^ dddd 



E sasRss sSoS= sasss sssjss asss q is ssks stscs sssss si^ata asss s ssss 

e c^ — — — — — — — oj cy evi — — — — »- od — — d dddd o (^ <bCTcsic\i c^csicMcJcsi — — — — — do — «-d dddd o oddd 



iua^u a&ss 



SSKSS UUZ 



iiHii 



888°- =si>?«s ssass 

uass susss^ ««~~- aass^ 



8=» I 



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•SaggS ggSSg 88888 88888 HSSS 4 8 SB 
300S0 o5«500 o^-c4ri^' m>c>,«oo 8888 2 ^8 

S^iiStai SSUSS sss:is sSSSS ssSs I i;isi 



*V*9^ in«or*«o> — — — — — — f 



, Hi-ii 



Individual Returns/1975 • Sources, Sample, and Limitations 



183 



•- ^S^SooS Sc^r-ryS S S 3 1*- S >« r>- % cD CM wSoo 5 S ^ ffioj iX •- o S * ioc\*3S^ ncoSScM £r~-SS 0t r«-r».CMS 

cJ cbnir^oicDi-^ VtD(dV^ ■^■^oooi ir>in<duin mVoo w *" »^<p^ oi^r^io^ ojo'^'^o iriirir-^irirt o^oo to ol^<ric^j 



oj •- lo in txj o •- 00 '9 m O) (O o r~- •- <M r>~ lo n in r^ tniooci r^ <b ai ma> CDCNxoncQ flDCQ<-ipm r-m^g 
coinr>-o>ni- t0*-aoim SSh-ci^ "-SooK- inoioo • ■- a> aSto cMcot^o-- --«o>*-v nooc 
o'^odt^crj-^ wcxJT^oio r^^J^."^^^J e^miriV— — -^oo ^ ■*' £^S n-^^csitrj^ (b^r^r-^r-; trjcrjiri-* 



SinSo'^p Ki5«^i^_ 3irt'-;S-v SsoiSdES ySpp R « Sp'^ — SppS ^r-SSS inpppp ??Sp B pSr>>f>> 



S SSSStS SSS22 SSBSS! 2gSSS 25SS S S S SS SESS5 SSSSt SJSSKS tSSS S SS'S 

»- ocbooiaioo <sa>a>oo (Dr-^r^ivli^ ctpi^pj-- ^.-oe> »- ifi ■sf^ci --oocio r«^f^r-ii^f-I dmtriri *- •-•-oo W V'^o*- 



^ r- o <o o ^ % (^ cv] <Sj o in kr>r~-<Dajco 



ScMpS R 3 ' S Sin — i*.in(3r>. pp-.pp3 pppSp lOcqpS u» co^tvr^ 



HI 



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II 



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s ssssss SSSS2 sss!=t sRiassi ssss s s ;S£S asiqs; sssss; sssss 2^:88 r skss 



^sss^ sssts SS8S3 ssssa ssss s s sass sss&a sssss sssas ssss s ssss 



?! 2S3SS2 252SS SSSiSS 8SSSS aS88 ^ S SSSS SS2S8 SSSSS SSSSS S8S8 S SSSS 

»- la iti ui c6 r- w~ ^(«itrie>j-n- aioO'-'- ^iri^^V— "-"-oo »- r-^ jr>;«c-i (-ioVwuS aioo---- ■«ruSr>J'*'- "---ocJ id iriiriV«- 



if 



cMo>c\j^.-* •-rtoo>-<o oortrJ* Scur*.o>in ■wmoo 
o O'^oiair^ffi i^r^r^r-'i-^ louiiriin^ wcvifj^'o oooo 



n •- m •- ^ ^ CM r*. ■- io*D"-W"- «»«-Qf^ irtoioQ • P*^<NS 

- o ai w tr>ann-va> --•-vSo oSr^om ^moo 3 iocMcMd 

joiocb cx>r>a)i^r>^ ininiriiriiri cM<Nicuc<io oooo « «ricMc 



«M i^ocMmeocM QVOop^ mO'-r«-cij q«-iqcmio aor^-Qg ^ cm mm ^ o ^ lo cm •-«cm«-«} tor-CMC^c^ Oi-oo >« « m g •- 

•-; ooi-^FtOto Sisa>5c^ StT^cgeM c5--;tci--p CMCMpp in m loR --;i^(Ocrif-^ --^co^^ ^pp-^irt ^ppp u> ^p*^ 

oi cMCMQO'-iO c>kOtDr4<C Vu>(D<-0> u>CMsieNi<c uSooo o •- oJn Vc\i'vuSn [^-^oo^ tpcb-q'c'Jr-'' <dnoo t4 i-^aicuo 

m (M to A CM i~~ o (D o o lo n r^-cotnos-w cMC^incM>- •- Si »- m mm io«s^r~* OvOjp^ SiCj^cm— --cm cm cm ^ eo •- 



IN 



I 



cMio--^mo «Sf>-ffi*ai o*«-cm* o •- S o * »'-oo P- ifi •- c^ R u5r~rta>cM o<oc^oa> pJc^*.-^ aKoo o *■-»« 

cJ ai-vpmr>^m u-i iri lb CD -^ c^cmc^pJio (bc^nibcsi ^ cO o ci cj cr» m r-^ cm irici^pai in ■» ■« crj (b tbt-^ 



— CMOO m 



S ?cdS3--^ SSSon AnSmm A<c<-coa o35o « Em' Is^^ coS>-oo r^uo^S 

'^ PQ"*-^*"* oiai^F^iri ^ — i-^cjo VWiriri--' «-^^oo »- a '^99 oioipjooib ^t^cmcmo 

SrtCMCMCM.- T- .- CM 1- »- .- — — .-— rt in M R CMCMCM"-"- ^ ^ .- .- ^ 



^p'-Sn p-^pp S 



« oc\IiD<-r>>S cDr^SS^ i>-«KSo r^ainiN*- oc^oS v £> imao c^sSsSnl ^oSS*- 

^ or-'^OBi^<e cbcdcd^^ oioicioiai c^c^Ve^-^ ^'^^oo *^ jjr cjjf-^iri ooioitriin oooa>a> 



52 SSSS S S285 



c-inp'^'^cM cpc^ppr^ r>;(pcMpt^ Spcypp i^Kpo ^ cm r«^ p™ r^rtaS — » ■^--r--p3 
»" cboiibincsicj c^o^e^^ aioocMO ••ibr^ibeM •-^■r^oo '-■ ■«■" ip ■-<?• r-i^ibuStti o^-ocsio 



s? ss 



n ■- ^ en -- CO a> •- m <o 
7-^pr-;^ SicocM--* 



'^SOQ 9* f*- f^ '"'^ PPPtC' aopr*.^. c^ptDOOQ Q3SO • 

ffiAoo ^ -~ CM tocn coS3i7S<- kA CO 9 tnm i^Or^r-O a}aboo • 
cDooo *- s> r^ a>n ooacno ibcbcbcbcb cmcjcticm'^ csooo r> 



o.o.pp pppPo- ^ ^ ^ ^ ^ ^ CMO^ •- HSS 5 S 

sasaa 8SSS= — •«— • aaas- ,,^i - 



, £s«i»-a 8ss's= "tttt ^!f^!!t ils^ * Isasas ssass n^^^ ffff^ isiil^ i ^ K% 

s=iiii iiiii iim mil till I s=iiii iiiii mil iiiii iiii I iiii! 

t" e£ec eceeS 33 = 3= 33333 g fi s^eeee cccee 33333 33333 g m ^-535 

i ^'^^^ 00000 00000 S88* * gs^^^^ 53333 00000 00000 S88". c e* 00 



184 



Individual Returns/1975 • Sources, Sample, and Limitations 

» IS33»S 3,SiS^ SS^^^ SSSt^Z &£SS S I 1:$!;: SSnz^ SS9SS ZSZ^S SSSS S SS%K 

e jyaj^oi^^ «irit/>*'«' NMnic%iN O"-"---© dooo <i t\iQ»>- •«>i«*W c\<Ncgc>icNJ o*-«-«-o oooo « locjdo 

"^ ISS83S asssi: s^ssK cssss o»88 ; r~a£ss~5ffisss~sssaa~ssssa~ss8i~B saia" 

""i^ riSSS8~S£8s¥~CSS8s~is&lt~fi888~^ I SSSS SSSSS SSSSSi SSSSS SS88 K 8|^g 

~^ ISKSSS S:8;8 SSSSR SSSSI; SS88 S I SSS; SSSSS SSSSa SSSSff S'S8S R SS£K~ 

""£ IffiSSSS S8S8S SSSSS ;SSSS SS88 8 i aSK8~Ka¥2S~?SSSS~SiSS5~SS8S~S ESSa 

~s ri^s¥£~sa5¥^~l!¥53a~ssa25~ss88~"R i sssa 2^2=2 ssssa assta ssss s ssss 

~^ ^!!i9S?£ ScqSS^ ^S$^3 SS^iSS ;:^8S 3 S I S !^8 ^S^Siii S^^SS KgSiS^ ~^S^ ^ SSfflS 

""s S5SSS5 ESsas 2s;=s sssas ss88 s s i s ss astsff assss ssssja ss8S r iiss" 

e id<bui'-<Ji«> r^ 1^ to lotti -^VVW^ •- — e\i(NJo c>»-oo o cJ jri Wo* o>«>f«-<bifi -w-^VVV — •-niciio o — oo W -tr r>i -- d 

t^ ^qiocM-wcj o<i>(M<-(D CTOJtruiS m^ntsi— oaoo o ui <22 S!S23.r.'° SJSSti* 'y2*^t;ffi rrfiHS & SiGffiS 

w m^--o--»- ^•■*ioi/i»- o^O)r~-ob r-^M--r-- •-<soo o» ■v *■* a»e»oppij«- cc^ncpA uipii-^wtp rtOoO w> ^_o>ojr»; 

t^ tri ^ •-; oj p r«^ at •- ey -^ m oiioebooi o> »-^ c^ en tb i^ajoo rf W '" S3 ^HSJRRJ <o <o "i oi oi o>»-r)cv(0 r«-o>oo «> looxo^ 

""S SJSIKRI SS55S aSSSff S«5SS SS88 S 8 S Z3,, S2SSS SSSSS SS35S SS88 S SE5S 

•- o «i CT -- •- O o» o o a> o <o <ct (o <o (o cyeri^p*"- •-■-oo ^ O r>^ r^cri cJCii«-oo (bio<D<D<C cn r> W W •- .-^oo * in W cy •- 

S Sf^Sp^ip pKS5-» rtS5«-* ^SSor«- SSoS « csi <p ^S SS^cmS in<Sr~-cs|cp --fflmpr-. ipoipS c^ cvjosciw 

~s s5asis~Rcsa2~~5SRSs~ss£8i~si88~i~5 s at csass S58=s ss»8S ss8s s sss?s 

d VcpcslibVM do>e6dr~^ »*WW« •-•-oiCT— —--od d •- SiSS Wcsioiaii^ W-wW** •-•-csi(n»- "---oo t* r>.m«-o 

~s ss8sa£~~5asaa~i3ssi~ffiS5=8~3i88~ft~s a ::sas= sas28 saigas ss88 t ssss 

- ESS5S; 5ISSSS saass ^ssi" »-== ' s_ _ s ssssa sssas ssss" -""^ s as:' 

""5 assess sftsas sssss icass csss s 5 % s ssssri sszss sjesss s^sss s sssa 

*^ iCS'^iESi'^ ^iE*'S5*' f^uS-^fdoi ddddoi ^^dd « tri cn iri r-c>dc*jfti abtocMdd c6d<-i0oj —i-dd ci --^r-e^ 

Rui^ui^pey coc\ia>c\>m cop<oa>CM »eypr«-io cweooo w ■- ^ c2«i/>--r«- '"^Macy o>ecMmm 3*<^fiS f f^iGSi 

cDCMm<^?^o p»r-.p>.aoo p-- * rt to co fitoNto^ ■« — OS ^ m cy uSoooon^ —(itsSo •-rtiocO'- * -- o o f* pj •- ^ w 

' taasss Essss sssss Sstsf- ""°° » s s aSsSs i8«;ss ssist'^ •"•"°° s sas' 

""5 5E=S8S SSJS= SsaCS ttaSS 8388 C 5 K E SSCSS tSSSS SSK5S 5388 S SKSF" 

" 2;8ii!sa asslsa saas^ «»or~~ <<..-,oo ^ ^ ^ ^ Ssssa saass •»or.<-, <-,<„oo - j,-*.,, 



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, isaaaa" aaaas ^^t^t !^??^ 414^ < Isaasa ssaa's ^^t«» .»«.« iJsis i ? "«i 

1 ti|||| mil mil mil |i| | iiim nm mn nm |i| i iiii! 

5 •58888 SSssS o'-t^rfv uiomoo 8888 Z *^o888 88888 o-<v;riv rfip^ioo 888^. ^ i^So-^n- 

I iEEaaa aausa eeeee ESaas EasE 1 fEEuaa aauaa eeeee Eaaas EaSE | fiSEE 

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iflll 



Individual Returns/1975 • Sources, Sample, and Limitations 

<o cij cvj oi a <o m ciitocgga f^ <? ^ "? <? mviooito f"---©© « cm ipiooo r*-«-5CMio n O v '? •- o^<Dnj<D p^"-©© r*. CMC?^^ 

•-; owirtoifl^ mrtCTOrt »itnirtin(ci rtf^eycJcri ctiooo '^ p»; 0)r>-(*-in cr>-wrtcrici ^i7>(OiA(o rtt^esieiies mcooo to too>n ■r' 

o r«.iT-^r«;^cJ(NJ cvioJcucNJoJ >^— ^i-^.-^— -" oo«-^--^ci oooo o v' oi^eyevj c\ic\icucsjc\j ^ -r^ -.^ -^ r^ oo — ^-^o ddoo ej r^^d o 

aMnQ«o>r>- CM •- « o ^ mtnvincM tromr~-'v cn — oo « lo tp<5'-3 oih-cMnto <Daiomm m--cr>i*-'v oj^oo rt cmn-wo 

pr-vc^Slmcv — -^3-^^ mm-^-^tn oif-^oj-^CM iNioSB w <p -tFiCinc^ '~.'~.'~.'^.'~. ««*-Vi« cgr^fM.-oj CMinSS ^ or-CMT- 

c» oiaiicirtcsicy CMCvicgcvioj ^^»-^»-^i-^ dd--^--'ci dddd d f^ dent\ic»j c\ic>ic<Jr<JoJ — — ^^*-' dd^<-d dddd oJ --^ddd 

■^csjio-^mtq in«S(pf--cQ iflr-^dcsi'W CNiK-'weM-- Kr^CS « ■«■ ■«■ 2Sp obSTrn^^ r>~o>^e^i?> mr^tRfM'- Kr-So •- <r]--i-p 

f«. 00 10 r>- a 9 '^ f\j«-rtioifi «o*«-oj« mc^ooS oio55 «o co ift 100 co ^ o ctj » o o (m co ■* TO m ^ 1- o '-KoS 3 --TOiDrt 

d eriaJiri'W'w^ ■« ^ ■» ■^ ^ comW^ ^csimcM-^ ^^dd dp oi air^ tduiiriV^ ^ « ■« ^ -fl^ ^CMcicsi^ — ^dd *^ cm ^ ^ d 

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h- CM 01 «- TO TO CM r>- CM a> CM o CM f«- TO CM n TO TO V TO r«- •- g g r«. <m to ^ to to CMr>-eMO)CM gcvir>~TOCM c^iaes^to r~--oo o <>ir~.vai 

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186 



Individual Returns/1975 • Sources, Sample, and Limitations 



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Individual Returns/1975 • Sources, Sample, and Limitations 



187 



Table 7.2— All Returns: Coefficient of Variation for Number of Returns by Size of Adjusted Gross Income and by 

State 



Coefficient 

of variation 

(C.V.) 



Numbaf of rttuma by alza of ld)uat«d groaa Inconia 



(C.V.) 
(Parcam) 



(5,000 undar 
110,000 



IC.V.) 
(I»areant) 



110,000 unilar 
115,000 



(C.V.) 



115,000 or mora 



(C.V.) 



Umtad States, total . 

Alabama 

Alaska 

Arizona 

A/ltansas 

California 

Colorado 

Connecticut 

Delaware 

Distnct of Colunibla . 
Florida 

Georflia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massacriusetts 

Mk:higan 

Minnesota 

Mississippi 

Missouri 

Montana 

Netxaska 

Nevada 

New Hampshire 

New Mexico 

Now York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsytvanta 

Rhode Island 

Soutii Carolina 

Soutii Dakota 

Tennessee 

Texas 

Utah 

Vennont 

Virginia 

Washington 

West vlrgiNa 

Wisconsin 

Wyoming 

APO/FPO' 

Puerto Rk» 

U. S. citizens abraad* 



2.85 
2.92 
2.96 
3.35 
1.14 

3.49 
3.17 
4.03 
3.73 
Z03 

2.76 
3.19 
3.31 
1.62 
2.49 

2.87 
3.27 
2.89 
3.24 
3.03 

2.72 
2.36 
1.90 
2.67 
3.34 

2.69 

3.51 
3.53 
3.60 
3.44 

2.05 
2.94 
1.60 
^62 
^37 

1.71 
3.11 
3.23 
1.64 
3.24 

3.19 
2.35 
2.99 
1.64 
2.72 

3.45 
2.60 
^94 
3.56 
2.67 

3.12 
7.33 
23.94 
9.62 



6.46 
6.49 
2,60 

7.53 
713 
9.52 
8.34 
413 

5.73 
7.06 
6.83 
3-87 
559 

6.12 
6.96 
5.64 
6.59 
6.00 



512 
4.49 



5.51 
6,97 
7,65 
757 
7,78 



5.63 
3.19 
539 
534 

4,03 
6,23 
6.64 
3.79 



6,64 
4.73 
610 
3.50 
5.88 

6.46 
5.82 



5,74 

6.84 
18.21 
37.19 
16.39 



0.70 

6.59 
10.38 
7,43 
7,85 
2,94 

8,55 
8,88 
9,91 
8,34 



612 
8.11 
7.90 
4.47 
626 

7.40 
7.95 
6.80 
7-78 
6.52 

7,06 
5.75 
5.07 
7,33 
7,20 



6,72 
6.83 
7.47 

5.42 
7,01 
3.27 
5.56 
5,88 

4,29 
716 
7,83 
4,03 
815 

6.48 
553 
654 
3.88 
6,94 

8.29 
6.30 
7,39 
8,62 
6,86 

8,36 
10,24 
81.91 
24.23 



6.40 
7.56 
5.99 
678 
2.12 

6.37 
5.78 
8.06 
7.19 
3.65 



6.63 
6.41 
2.94 
4.28 

8.46 
7.28 
8.42 
5.69 
5.67 

5.02 
4.19 
3.38 
5.05 
679 



7.11 
7.52 
6.32 

3.77 
5.93 
2.31 
4.48 
4.74 

2.80 
7.01 
7.14 
2.75 
6.31 

7.14 
5.07 
5.14 
2.95 
5.21 



4.66 
5.21 
6.42 

4.56 

6.31 
13.29 
37.36 
23.79 



3.79 
2.75 
3.3S 
4.62 
1.38 

4.34 
3.72 
4.40 
4.49 
£72 

3.75 
3.35 
4.03 
1.90 
3.17 

3,41 
3.B6 
3.92 
4.28 



3.17 
2.99 
2.29 
3.65 
4.54 



4.17 
3.98 
4.06 
4.09 



1.58 
3.77 
£99 

Z2t 
4.02 
3.95 
2.12 
4.32 

4J4 
3.5) 
410 
2.11 
3.20 

4,68 

3Sr 
4.20 
3.45 

3.83 
16.02 
39.82 
11.52 



'Returns filed from Army Post Office and Fleet Post Office addresses, 
■Returns filedfrom Panama Canal Zone, Virgin Islands or abroad. 



lection 8 1975 Forms and 

Instructions 



Contents 

Short Form 1040A and instructions, 190 

Form 1 040 and instructions, 201 

Schedules A&B, Itemized Deductions And 
Dividend and Interest Income, 222 

Schedule D, Capital Gains and Losses, 223 

Schedules E&R, Supplemental Income Sched- 
ule And Retirement Income Credit 
Computation, 224 

Schedule SE, Computation of Social Security 
Self-Employment Tax, 225 

Form 4625, Computation of Minimum Tax, 226 

Form 4726, Maximum Tax on Earned Income, 
227 

Form 4952, Investment Interest Expense De- 
duction, 228 

Form 4972, Special 10- Year Averaging Meth- 
od, 229 

Form 5405, Credit for Purchase or Construction 
of New Principal Residence, 230 



189 



190 



Individual Returns/1975 • Forms and Instructions 



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