BOSTOM
PUBLIC
LIBRARY
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^^ 35/^:
STATISTICS
OF INCOME
1975
INDIVIDUAL
IZa' c^,
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U \ZJ
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 0
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
(•)
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 0
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 0
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 0
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
0
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 0
78 4
849
87 6
94.9
96.6
960
99.0
997
100 0
100 0
100.0
100.0
100 0
(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 0
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 0 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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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
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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
\ 0 under $2,000
i 0 under $3,000
; 0 under $4,000
1 0 under $5,000
; 0 under $6,000
; 0 under $7,000
• 0 under $8,000
: 0 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 0 under S2,000
i 0 under S3.000
t 0 under S4,000
f 0 under $5,000
10 under $6,000
0 under $7,000
0 under $8,000
0 under $9,000
0 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
S oS o — o> 3 ■« o ^ 3 o) ^ CO o 5 eg •- a
r^ CTi »- oo 31 r^ « t^ <M r^ fimio S m O) r-. u
a 1^" • tr> •-' —' oi --' <>i <m' f-' ID in '— Q » ^ 1^
Ss S
— ^ looi^
n o o eg c^ (5 n n di f^ ^ 3_ to o K le »
ri csj lo •-' ^' t>j to csi o o t^" >/i o -- r^ P-
B c\i Si -^ r\4 la ^Dlov(^lrtc^J m-- K
O>uineor^ oflO — i/iiOOJ r-(OOi^fc
<5' v' V (o fg' •-' CO en' ■5 t\j •- ■»' tNi n' irt -- f
■V o PI — " O cm"
sss
POOCDO
3 — cnntpto O « O •- ■/! u"
Sw" o> t-J CT)" V cm" id o) iri -- «
(OO — oj^ ooi/SOiOiOf
JOQ h' ID CI in r^ CT> ui (DO
SCSI (f> iDoocic^inT r^--
S ^' lA ift uS r
11
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Individual Returns/1975 • Returns Filed and Sources of Income
23
2 S S
« iS cj 3 r«.
28 = ">-
lO o o r^ -^ CO S
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24
Individual Returns/1975 • Returns Filed and Sources of Income
foa>h-a] lo —
3 -- •- K. « 1/1 Ul (^ •- O U-
if
i3 :
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11
" (vi m S ui o cn ■«■ r- h* oi lo o) m CM Q kfi (sa>(Q>-(oi/
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m' 5J -- '- o cm' •- 1/1 (si ip m c^ oo' --" id' lo r-' ^' cm' te ^" r-
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44,170
106,148
86,350
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1
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08.030
04.737
26.016
43.627
97.161
85,933
62.944
29.790
33.842
53.242
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25
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lOcn o — p-
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26
Individual Returns/1975 • Returns Filed and Sources of Income
"jw tr)o«c2iD»-
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— -^ J- o
If
Sr«..-.-OOiD ifi ^ •- ai ■v m oio — toc^-w ot •-•-(DO)«ie\t r^TOOtOf^c "-oojuir^^
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c\joot«~(^vt»j in co--*p>to<D
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o to cNj CM o cy n «a c^ (D r^ (D n uirtcoinipo r^ to to ^ f
^coco<ocoo) 0> <OA«— cD^ro tov^^^w^o u^coo^tD*-
lA O o a> i^-' o' <0 •- t" "- v' ^' in' CO csi c^ o" in* to lO •/! 5' V u
— — ^r---iiS S — rttsitriO^ r^ r^ ^ ■« 01 S ^ t S t "
f«.aiC^C3»CM'- ^ •-IM^'* V ■V ■V lA •- 0> 10(0 010)0
3Cor- ^ e
5SS.
SSSSJ
•-tfl'-C^lOn ^ »QC^<0^<M --^mcM
3r>- (s (O <p 10 9 w o oi (D m <o o o c^ ID
3^ S
to O cnoos
f -w" c^' — to"
of^ (M«-oj^o-- (ortScnto<iS en
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"£^^!S 35^«
lcMO>a3 t(
n •- ^ <3 •- I M oo_ (^
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«. c^ in r> en V (O o> •- to w n f"-
1
S?*i8SS
Ijs.sss
1
80.148
66.064
66.679
79.930
01,256
69.499
94.655
90.014
76.849
77.609
53.626
13.448
52.140
95.341
55.215
12,346
1,493
514
•i r-' co' Q 00" CO to r-- tD r- <5 — « « 3 cu ^
— n to to to i r~- 1«- r-" in — ^ <j) uS --
I?
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•* 10 to to ■- <o ^ o to tn in <» cr» 00 « r»
I) ^" to' CM in o -^ to" cm" (d (m* en o ^' V c
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til cvjp^^^OiOi ^^■— WtOm
»- P-OCMOO-- oStomow
D to m W -- S
5 sxssi sassss fig"
gsac
D<»«-^--co totnr^f-^CMU"
Of- — ^in<M toc^cocMnc
nt»<cn(om-- CMcntO{n--_r«.
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n O O A ^ ^^
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3--rtr-fy ooco'<7(o£r^ iotO'-
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rf r-' r^ m" ui --' « 3 ^' o 3 ui —' ri u
9 tn <sj tr> o o 3>dOiotn<jtin oi n
S ■- <S (D r^ 2
ass;
^(O»pino ooSjiS —
•- -- -r- cii c^ m >n--*At^«»
mil iiiiif iiiiii I iiiiii mill 111
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1 II
f". ° ". ". o CM* V <0 to" o in o Q S 8 S *. fi y ® ® ® °- o cm "o <o' eo' p" tn o Q o p S °. — © "S "5 ° "^ SS
3£.S»St« .^WWwUS UKmUISm N =«**»»« MMtAMMM «4 U M •» M M ^ 3 «» ^ W» .*
Individual Returns/1975 • Returns Filed and Sources of Income
27
JSj ooSn'-'- »«. if> ^T-c-
if
2R^
p- mo ■« o>
--m'or-'o
S S 2 g m
>je\i--05CM (B-o- —
nmio c^ r«- 3 o c^ o
»' V 3 Q en V in ■w' O
^3i3> ■v
II
8 igiSSS
ii SSSii
D to cy r-- (O
SSSSS"
'". ^. ^ ^. '. "I ^. f^. *> *". ^. '". ", 'P. '", ^H '"- '~- *". ■'- "- ^. '^- ^ 'X '^. *H '". ^.
cy ■•-'--' o' ^ a> c^ cr> cr> t"-' to" cy w •-' iri <d lO c\i i-' r«^ o f^" >rt ey crj en ■>» in ^'
■w n n c^ in to 1- r— oi in ftj m t^ i c^ oj co oj oj t>j n ■<» (O Oiocoinrym
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
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in
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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-
no t»cM ^ro
2i
S I
gg — otO ■« al «| ^
SS 2 S I
a'
OOgQ
3^'
— _ -w m r- t» o c
- 0>r-r- cot;
<0(s ch o> •-
15
I ~is£ss
^asa:
gs||
I
'P. »<'-'. 0-- — ^ — SitMo in>'«A<AiAp C C o — eg
§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
! 0 under S4,000
: 0 under $5,000 ,
0 under 56,000 ...
0 under S7,000 , . .
0 under S8.000 . . .
0 under S9.000 ...
0 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 0 under $2,000
* 0 under 53,000
i 0 under 54,000
$ 0 under 55,000
$ 0 under 56.000 ...
i 0 under 57.000 ...
S 0 under 58.000 ...
5 0 under 59.000 . . .
S 0 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 .
0 under $16,000 .
0 under $18,000 ,
0 under $20,000 ,
0 under $25,000 .
0 under $30,000 ,
0 under $50,000
0 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
0 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 0
14 «
466
71 0
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 0 under $500,000
=* 0 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 0 under $2,000
S 0 under $3,000
S 0 under $4,000
S 0 under $5,000
S 0 under $6,000...
S 0 under $7,000 , , ,
S 0 under $8,000
$ 0 under $9,000
S 0 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 . . .
0 under S3.000 . . .
1 0 under $4,000 . . .
1 0 under $5,000 . . .
f 0 under $6,000 ...
'. 0 under $7,000 ...
! 0 under S8.000 ...
'. 0 under $9,000 , . .
' 0 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 0 under $2,000
1 0 under $3,000
1 0 under $4,000
1 0 under $5,000
! 0 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 0 under $2,000
J 0 under $3,000
1 0 under $4,000
i 0 under 55,000
i 0 under $6,000
J 0 under $7,000
* 0 under 56,000
I 0 under $9,000
1 0 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< 0 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
0 under $200 000
1.452.525
0 under $500 000
962.858
0 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
0 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 -.
0 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
0 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
0 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
0 under 5200.000
0 under $500,000
0 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
0
*
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 0 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 of 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 ..
0 under $15,000 .
0 under $20,000 .
0 under $50,000 ,
0 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 ..
0 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
0 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
0 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
0 under 550,000
0 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
■= 0
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]
{
0 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
0 under $2,000
0 under $3,000
0 under $4,000
0 under $5,000
0 under $6,000
0 under $7,000
0 under $8,000
0 under $9,000
0 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
0 under $2,000
I 0 under $3,000
* 0 under $4,000
f. 0 under $5,000
0 under $6,000 . . . .
0 under $7,000 . . . .
fl under $8,000 . . . .
0 under $9,000 . . . .
0 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
0 under $2,000
0 under $3,000
0 under $4,000
0 under $5,000
0 under $6,000
0 under $7,000
0 under $8,000
0 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' 0 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
0 under $11,000 ....
0 under $12,000 ..,
0 under $13,000 ....
0 under $14,000 ....
0 under $15,000 ...
0 under $20,000 ...
0 under $25,000 . . , .
0 under $30,000 . . . .
0 under $50,000 ...
0 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
0 under 515,000
0 under 520,000
0 under 530,000
0 under 550,000
0 under 5100,000
00 unHer 5200.000
00 or more
30 Under 40 Percent
Total
usted gross income
let 55,000
ufiOer 510,000
0 under $15,000
0 under $20,000
0 under $30,000
0 under $50,000
0 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
0 under 515.000
0 under $20,000
0 under 530,000
0 under $50,000
0 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
0 under S15000
33
0 under S30 000
87
0 under S50.0O0
0 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
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Individual Returns/1975 • Tax Computation and Tax Rates
103
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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 0
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 0
24 7
25 7
26.3
284
290
305
36.7
31
342
337
39 0
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 cliiiii
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 0
15.0
137
155
167
155
181
18,4
17 0
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
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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
0 under $11,000 ....
0 under $12,000 ....
0 under $13,000 ....
0 under $14,000 ....
0 under $15,000 ....
0 under $20,000 . . . .
0 under $25,000 ....
0 under $30,000 . . . .
0 under $50,000
0 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' '.'.'.'.'.'.'^'.'.'.'.'.'^]'.
0 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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139
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Individual Returns/1975 • State and Regional Data
141
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142
Individual Returns/1975 • State and Regional Data
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47.947
48.176
193.213
98.553
41.159
52.779
13.619
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8.360
15,933
33.964
38.226
40.431
61.518
49.156
77.843
84.379
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73,215
379.023
296.522
162.859
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d" (d «'— " to'^'cM'^'ri CM jor^-'oT '"^I^*" m^fio w "2^ ^^^^Z^ 2^223 iritDr-'r^'ey S'SSS"
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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*-
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at mo o r->— (O'-w i-~(doocd»- r~-in(DcDcD r^r~-tD ioio--r- ^- cMin^CM-- CMintocMr-- tocDcDioo cmcoioot^ cocdcd "'5"~t
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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 0
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ft in •- to m CD r«- ^ ■- ID CO —cDCMtocD oi ft o> ^ lO — m ■» cd v ^~ co cm CDCDr-~tpo <S to t» — m — <» r«- oo to ■wojcdojo •-incDto tpvinto
• 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
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(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
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« cg^mcoo ffiffiSocM S^cdScm TtSS R""*"*^ —KKBto aS^r>.oo> ■wocdRj- irtrovtB* — cmSScm
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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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to (JJCDCDCDO) cDoo-a----^ ptoo>to— ior~-^F^O) mvmto ■wtJi — -- o cDinr«-<j>cD cDvf~-mo CD^O)r-.cD g)cD^»5 '^5't:3 — tom-o-
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
o)CDO)--r>. co^oicDffi CMM-iir~tP lOtor^CDin ocDifim cD — o^ a> f«-incMr---- eieor«.cM— — (DO>r*^<5 — 00 — lotS f^CMp-^CM o)fflCMco
of tDtricrftotp ^.-^ — {p'to lopotoin e<i<o ai a> ■v ojiooito' ■»"—'•-" cm of air-^ -v o e^ iniotpoiV — V—' — (5 oicD^Jtoi*- ■w-r-cDio ^ino>g>
8— CD CO oi CO ti •- o ™ CD CD r«- * o CD CM IP CM <7> — to CD ■* (D m m A CD CD ■* S m tJi CO o — — m CD ^ ^ in — tppaii^ in •- pCD — cm
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.
« t' v" m" -w ■«■" a> r^" cd" V •*" cm" V — eo" 01 cm" p" m" id" cd" V o) tp" 9 • — " m" 10" n 00" i--" m" ■«" -a — ■«■■" — — d o" to to' ^-' ai cm" m" n to" —
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
n in c^ O) (O <c o> rvj <p r>j to v o cmw
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Individual Returns/1975 •
r- ^ S 3 o o W oi ^ A 3r--Qr>- w(Doj«
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Individual Returns/1975 • State and Regional Data
147
i
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Individual Returns/1975 • State and Regional Data
149
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150
Individual Returns/1975 • State and Regional Data
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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
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152
Individual Returns/1975 • State and Regional Data
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161
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162
Individual Returns/1975 • State and Regional Data
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Individual Returns/1975 • State and Regional Data
163
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164
Individual Returns/1975 • State and Regional Data
2
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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
0 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 0 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 0 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
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"* 'gtssg ss«as saass ^^s;""^ ~-rdo .^ -^^ g^ sssss sSssQa :^S"~ ~^oo «i
C« (000)«00 OCO«-COU» CTjl
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e tM^^oio5 tMSSo-- SiSd)-- Sior--*cj S^oS «>^ f-- S«E ScvloSin S--'»0'- Sior*-^S S^Ho *- cMr^«
v^ m i>^ ■>,. r>- 1>~ r<. ,otoio<o<D <ci/>(bu-i(o rsimwcoco ciimocz) ^ r- n in •- cb«b(0(6<b <p<o(C)(6(o csimVmn ojnoo t4 oioict
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 *
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^
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-
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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
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8=» I
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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
S SSSSSSS S2SS; SS33SS fcSSSS 2S88 S 3 I £ tSi 5SSSS SSSSS SSSSS tSSS i? S35S
II
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■^ <om e^moo eJ
S ; £S
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^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
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if
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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
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SrtCMCMCM.- T- .- CM 1- »- .- — — .-— rt in M R CMCMCM"-"- ^ ^ .- .- ^
^p'-Sn p-^pp S
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^ 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
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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<~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
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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"
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5 •58888 SSssS o'-t^rfv uiomoo 8888 Z *^o888 88888 o-<v;riv rfip^ioo 888^. ^ i^So-^n-
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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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d ■» r^ ■^rCMCM cMC\i<MCMCM -^ — — -^^ od — -— o dooo o ■« m^tMtM cMCMojcMCM ^-^ — — —.' dd--«--d dddd d — ddd
p» TO TO CO •- g oir--cMnTO TOOTOTOco TO -^ <^ f-- ^ a> •- Q o <^ TO TO TO •- 5 ajr-.<Mco<o TOoiTOTOco TO--rr>i*-'«- g »- g g o to a> cm •-
CM tp ^ TOTOcr> i-;r^--T-r-^ rtro^-^TO cyr«.CM'>-;<M CMTOop <^ TO ^TOTOcri ■r-^--^T-^»-; nCT^'VTO t\(r^<M«-;cy cmtooO O vi^cm»-
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I 1
r«. toitocmtoto CMf^cMOicM qcmp--toc2 cotoco-^to r>.cMgg r- iTOcgcoTO cMf--tMoicij gcMf^gco couxoito r--c>igg o 3r--nCTi
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d TO^VcMpj cMcucsicMCM ^^^^^ o d ■^ -^ o dddd d ■^(■■"icMeM CMCMCMCMCM t- -^ ■^ ■^ ■^ do^^o oodd o ^ddd
<f) TOITOTO'-^ o>h-tMTOTO TOe3)TOTOC2 TO'-or-.^ oicMgg p» iC9^'-3 0)r*-cMCTTO TOO>iOTO<9 io«-coi^« oiCMpg g tooicm^-
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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
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4.000 4.050 2S5 248 372 430
4.050 4.100 263 256 381 43S
4,100 4,150 272 264 391 446
4,150 4,200 260 272 400 454
4,200 4,250 269 280 410 462
4.250 4.300 297 288 419 470
4,300 4.350 306 296 429 478
4,350 4,400 31S 305 438 486
4,400 4,450 324 314 44S 494
4.450 4.500 334 323 457 502
4.500 4.5S0 343 332 467 5t0
4,550 4.60O 353 341 476 518
4,600 4.650 362 350 486 526
4.650 4,700 372 359 49S 534
4.700 4,750 381 368 505 542
4.750 4,800 391 377 514 550
4.B00 4.850 400 386 524 558
4.850 4.900 410 395 533 566
4.900 4.950 419 404 543 574
4.950 5.000 429 413 552 582
5.000 5.050 436 422 562 589
5.050 5,100 448 431 S71 597
5.100 5.150 457 440 581 60S
5.150 5.200 467 449 590 613
5.200 5.250 476 458 600 621
5.250 5,300 486 467 609 629
5.300 S.3S0 495 476 619 637
5,350 5.400 SOS 485 628 645
5.400 5.450 514 494 638 653
5,450 5.500 524 503 647 661
S.SOO 5,550 533 S12 657 669
5,550 5.600 543 521 666 677
5,600 5,650 552 530 676 685
5,650 5.700 562 539 685 694
S,700 5.750 571 548 696 703
5,750 5,800 581 557 707 712
5,800 S.BSO 590 566 718 721
5.850 5.900 600 575 729 731
5.900 5.950 609 584 740 740
5.9S0 6.000 619 593 7S1 749
6.000 6.050 628 602 762 758
6.050 8.100 638 611 773 768
6.100 6.150 647 620 784 777
6.1S0 6,200 657 629 79S 786
6.200 6.250 666 638 806 795
6,250 6.300 676 647 817 BOS
6,300 6.350 685 656 828 614
6,350 6.400 695 665 839 823
6,400 6.450 706 874 850 832
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195
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9.400 1.176 1.101 995 1.361 1.274
9.450 1.188 1.112 1.005 1.374 1,265
9.500 1.200 1.123 1.014 1,386 1,299
9,550 1,212 1.134 1.024 1.399 1,311
9.600 1.224 1.145 1.033 1.411 1.324
9.650 1,235 1.156 1,043 1,424 1,336
9,700 1,248 1,167 1.052 1.436 1.349
9.750 1,260 1,178 1,062 1,449 1,361
9,600 1,272 1,169 1,071 1,461 1.374
9,650 1.284 1500 1,081 1,474 1,366
9.900 1,296 1,211 1.090 1.486 1.399
9.950 1,308 1,222 1.100 1.499 1,411
0.000 1,320 1,233 1,109 1511 1,424
0,050 1331 1.243 1,119 1,524 1,436
0.100 1,341 1,252 t,128 1.536 1.449
0.150 1.351 1.261 1.138 1.549 1,461
0,200 1,361 1.270 1,147 1.561 1.474
0,250 1,371 1,280 1.157 1.574 1.486
0,300 1.381 1,289 1.166 1.586 1.499
0,350 1.392 1.296 1,176 1.599 1.511
0.400 1,402 1307 1.185 l.Gll 1,524
0.450 1.412 1.317 1.195 1.624 1.536
0.500 1.422 1.325 1.204 1.637 1,549
O.SSO 1.432 1.335 1214 1.651 1.551
0.600 1.442 1.344 1.223 1.655 1.574
0,650 1,452 1,354 1.233 1.679 1.586
0.700 1,462 1,363 1.242 1,693 1,599
0,750 1,472 1,372 1,252 1707 1,611
0.800 1.482 1,381 1,261 1,721 1,624
0,850 1,492 1,390 1,271 1.735 1,637
0.900 1.502 1,400 1.280 1,749 1,651
0.950 1,512 1,409 1.290 1.763 1.665
1.000 1,523 1,418 1.299 1.777 1.679
1,050 1,533 1,427 1.309 1.791 1,593
1.100 1,543 1,437 1.318 1.805 1,707
1,150 1,553 1,446 1.326 1.819 1.721
1,200 1,563 1,455 1,337 1,833 1,735
1,250 1,573 1,45^ 1,347 1,847 1,749
1,300 1,583 1,474 1.3S6 1,861 1,763
1,350 1,593 1,483 1.366 1.875 1.777
1.400 1,604 1,493 1.375 1.889 1.791
1,450 1,614 1,502 1,386 1.903 1.895
1.S00 I,62S 1,512 1.397 1.917 1.619
1.550 1.635 1,522 1.406 1.931 1,633
1,600 1.646 1,531 1.419 1.945 1,847
1.650 1,656 1.541 1.430 I.9S9 1.861
1,700 1,657 1,551 1,441 1,973 1,875
1,750 1,677 1,560 1.452 1,987 1,869
1.800 1,688 1,570 1.463 2.001 1.903
l.BSO 1.698 1.580 1.474 2.015 1.917
1.900 1709 1589 1,485 2.029 1,931
1.950 1,719 1599 1.494 2,043 1,945
2,000 1730 1,609 1,503 2 057 I 959
2,050 1,740 1,618 1512 2,071 1,973
2,100 1.751 1528 1,521 2 085 1.987
2.150 1,761 1.638 1,531 2,099 2.001
2.200 1.772 1547 1,540 2.113 2,015
2,250 1,782 1657 1549 2,127 2 029
2.300 1.793 1.667 1.558 2.141 2 043
2.350 1.803 1,676 1.568 2.155 2.057
2.400 1.814 1.686 1.577 2,169 2.071
2.450 1.824 1.695 1,586 2.183 2.065
2,500 1,835 1.705 1.595- 2.196 2 099
2,550 1,645 1.715 1605 2.214 2 113
2.600 1.856 1724 1.514 2.230 2.127
2,650 1.866 1734 1.523 2 246 2 141
2,700 1.877 1.744 1,632 2,262 2,155
2.750 1.887 1,753 1,642 2,278 2 169
2.800 1,698 1,763 1,651 2.294 2.183
2,850 1,906 1,773 1.650 2,310 2.198
2.900 1,919 1,782 1669 2 326 2 214
2,950 1,929 1,792 1,679 2.342 2.230
3,000 1,940 1.802 1.688 2.358 2,246
3,050 1,950 1.611 1,697 2,374 2.262
3,100 1,961 1,621 1,706 2.390 2.278
3,150 1.971 1.631 1,716 2,406 2.294
3,200 1,932 1.840 1,725 2.422 2.310
3.250 1.992 1.850 1.734 2.438 2.326
3,300 2.003 1.660 1.743 2.454 2.342
3,350 2.013 1.669 1.752 2.470 2.358
3.400 2,024 1,679 1.762 2.486 2.374
3.450 2.034 1,689 1.771 2.5C2 2.390
3,500 2.045 1.696 1.760 2.518 2,406
3,550 2.055 1.908 1.789 2.534 2,422
3,600 2.066 1.918 1,799 2,550 2,438
3,650 2.076 1.927 1.608 2.566 2.454
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197
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198
Individual Returns/1975 • Forms and Instructions
f r
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199
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8,050 8,100 737 703 607
8,100 8.150 748 712 616
8.150 8.200 756 722 625
8.200 8,250 769 731 634
8,250 8.300 779 741 644
8.300 8.350 790 750 653
8.350 8.400 800 760 663
6.400 8.450 611 769 672
8,450 8.500 621 779 682
8,500 8,550 832 788 691
8,550 8,600 642 798 701
8,600 8,650 853 807 710
8,650 8,700 863 817 720
8,700 8.750 874 826 729
8.750 B.eOO 884 836 739
8.800 8,850 895 845 746
8.850 8.900 905 955 758
8,900 8.950 916 864 767
8,950 9.000 926 874 777
9.000 9.050 937 863 786
9.050 9.100 947 893 796
9,100 9,150 958 902 805
9.150 9.200 968 912 815
9,200 9,250 979 921 624
9,250 9.300 969 931 634
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9,350 9.400 1 010 950 853
9.400 9.450 1 021 959 862
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9.500 9.550 1 042 978 881
9.550 9.600 1.052 968 691
9.600 9.650 1,063 997 900
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4,000
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14.050 1 973
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14.150 1,994
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4.300 2.025
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4,450 2059
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Individual Returns/1975 • Forms and Instructions
ill
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4.60014,650 562 539 498 839 762
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219
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>ection 9
Index
Accelerated depreciation (See Tax
preferences-minimum tax)
Additional tax for tax preferences:
Classified by:
Size of total income tax, 81-85
Type of tax computation, 57
Comparison, 197t and 1975, 1
Definition, 155
Reported on:
All returns, 92
Returns with income subject to
tax, 75
Returns with net gain from sales
of capital assets, 79-80
Returns with tax prefer-
ences, 90-91
Adjusted gross income:
As classifier, 155
Average, 5
Classified by:
Form of deduction, HH
Regions, 124
Size of income under various
income concepts, 39
Size of total income tax, 81-85
States, 121)
By size of adjusted gross
income, 137-164
Tax rates, 105-110
Type of exemptions, 59-53
By States, 133-136
Type of tax computation, 67
Coefficient of variation, 182
Comparison, 1974 and 1975, 1
Computation of, 22-28
Definition, 156
Percent, 5-6
Reported on:
All returns, 13
Form 1040A returns, 35
Classified by marital status, 34
Joint returns, 18
Non joint returns, 12
Classified by size of adjusted
gross income, 7-11
Nontaxable returns, 29
Returns of dependents with
unearned income, 64
Returns of taxpayers age 55 or
over, 115
Returns with contributions, 52
Returns with credit for new
principal residence, 69
Returns with earned income
credit, 68
Classified by States, 122
Returns with income subject to
tax, 73
Returns with interest paid
deduction, 57
Returns with investment interest
expenses, 58
Returns with itemized
deductions, 49
Classified by States, 129
Returns with maximum tax on
earned income, 77-78
Returns with medical and dental
expenses, 53
Returns with payments to an IRA
and with self-employed
retirement deduction, 3
Returns with personal exemption
credit, 70
Returns with taxes paid
deduction, 50
Returns with tax from special
income averaging, 76
Returns with tax preferences, 90
Returns with total miscellaneous
deductions, 55
Size and accumulated size, 5-5
Total income tax as a percent
of, 85-87
Adjusted gross income less investment
interest:
Classified by size of income
under various income concepts, 39-42
Definition, 155
Reported on nontaxable returns, 3
Adjusted gross income plus tax
preferences:
Classified by size of income
under various income concepts, 39-42
Definition, 155
Reported on nontaxable returns, 3
Adjustments (See Statutory
adjustments)
Age 55 or over:
As classifier, 166
Definition, 115
Exemptions:
Classified by marital status, 64
Classified by size of adjusted
gross income, 59
Returns of taxpayers age 65 or
over, 116-118
Returns with itemized deduc-
tions, 119
Alimony paid:
Classified by States, 131
Definition, 165
Reported on returns with total
miscellaneous deductions, 55
Alimony received:
Computation of adjusted gross
income, 22
Definition, 166
Reported on non joint returns, 12
Reported on returns with itemized
deductions, 49
Alternative tax:
Definition, 155
Reported on returns with income
subject to tax, 73-75
Reported on returns with net gain
from sales of capital assets, 80
Tax savings, 74
Average tax savings, 74
Type of tax computation, 67
Amortization (See Tax
preferences-minimum tax)
Averages (See specific item)
Bad debt reserves (See Tax
preferences-minimum tax)
Balance due after remittance:
Definition, 167
Reported on all returns, 96
Reported on returns with tax due
at time of filing, 102-104
Blindness exemptions:
Comparison, 1974 and 1975, 45
Reported on all returns, 59
Classified by marital
status, 54
Business or profession net profit or
net loss:
Classified by:
Number of exemptions other than
age or blindness, 50-53
Regions, 124
States, 124
Coefficient of variation, 182
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 25
Definition, 157
Reported on:
All returns, 13
Joint returns, 18
Non joint returns, 12
Nontaxable returns, 29
Returns with itemized
deductions, 49
Returns with self-employed
retirement deduction, 3
Returns with tax preferences, 90
Capital gain distributions:
Definition, 167
Reported on all returns, 24
Capital gains and losses (See Sales
of capital assets)
Capital gains portion of lump-sum
distributions (See Sales of capital
assets and Special income averaging)
Casualty or theft loss (net):
Definition, 167
Reported on:
Returns with itemized deduc-
tions, 48
Classified by States, 131
Returns with total miscellaneous
deductions, 55
231
232
Individual Returns/1975 • Index
Child and dependent care expenses:
Definition, 167
Reported on returns with total
miscellaneous deductions, 56
Children living at home (See
Dependents' exemptions)
Children living away from home (See
Dependents' exemptions)
Classifications and terms, 165-178
Coefficient of variation (See also
specific item):
Definition, 180
For number of returns, ISO
Classified by States, 187
For selected sources of income
and tax items, 182-186
Contributions deducted:
Classified by size of income under
various income concepts, 10
Definition, 167
Reported on:
Returns of taxpayers age 65
or over, 119
Returns with contributions
deduction, 52
Returns with itemized
deductions, 48
Classified by States, 130
Returns with tax preferences, 90
Contributions to candidates credit:
Classified by States, 121
Definition, 168
Reported on:
Form 1040A returns, 37
Classified by marital
status, 3t
Returns with contributions to
candidates credit, 45
Returns with income tax before
credits, 89
Contributions to candidates deduction
(See Miscellaneous itemized
deductions)
Credit for tax on gasoline, fuel, and
oil:
Definition, 168
Reported on all returns, 95
Credit on 1976 estimated tax:
Coefficient of variation, 186
Definition, 168
Reported on all returns, 95
Reported on returns with tax
overpayment, 97-101
Credits (See Tax credits)
Deductions (See Itemized deductions.
Standard deduction. Total deductions.
Low-income allowance, and Percentage
standard deduction)
Dependents' exemptions:
Classified by marital status, 64
Classified by States, 134
Comparison, 1974 and 1975, 45
Reported on all returns, 59-50
Reported on returns with personal
exemption credit, 70
Dependents with unearned income:
Definition, 168
Returns of, M
Depletion (See Tax
preferences-minimum tax)
Description of the sample:
Method of estimation, 180
Sample criteria and selection, 180
Sources of the data, 180
Dividend exclusion:
Computation of adjusted gross
income, 23
Definition, 168
Reported on Form 1040A returns, 35
Dividends in adjusted gross income:
Classified by regions, 125
Classified by States, 125
Coefficient of variation, 183
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 23
Definition, 168
Reported on:
All returns, 14
Form 1040A returns, 35
Classified by marital status, 34
Joint returns, 19
Non joint returns, 12
Nontaxable returns, 30
Returns filed by dependents with
unearned income, 64
Returns of taxpayers age 65 or
over, 116
Returns with itemized deduc-
tions, 49
Returns with tax preferences, 90
Domestic and foreign dividends (See
Dividends in adjusted gross income)
Earned income (See Earned income
credit and Maximum tax on earned
income)
Earned income credit:
Classified by States, 122
Computation of, 68
Definition, 168
Reported on:
All returns, 95
Form 1040A returns, 37
Classified by marital status, 34
Returns with income tax before
credits, 88
Returns with tax overpay-
ment, 98-101
Earned net income (See Maximum tax on
earned income)
Employee business expenses:
Computation of adjusted gross
income, 28
Definition, I69
Estate or trust net income or net
loss:
Classified by regions, 126
Classified by States, 126
Coefficient of variation, 184
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 26
Definition, 159
Reported on:
All returns, 15
Joint returns, 20
Non joint returns, 12
Nontaxable returns, 31
Returns of taxpayers age 65
or over, 117
Returns with itemized deduc-
tions, 49
Estimated tax payments:
Coefficient of variation, 186
Definition, 169
Reported on:
All returns, 94
Returns with tax due at time
of filing, 102-104
Returns with tax overpay-
ment, 97-101
Excess social security tax withheld:
Definition, 159
Reported on all returns, 95
Exemptions (See also specific type) :
Classified by:
Regions, 127
Size of income under various
income concepts, 41
States, 127
Classified by size of adjusted
gross income, 137-164
Classified by type of exemp-
tion, 133-136
Reported on returns with
itemized deductions, 132
Type of exemption, 59-53
Classified by marital status, 64
Coefficient of variation, 185
Comparison, 1974 and 1975, 45
Definition, 159
Reported on:
All returns, 16
Joint returns, 21
Non joint returns, 7-11
Nontaxable returns, 32
Returns of taxpayers age 65
or over, 116
Returns with income subject to
tax, 73
Returns with personal exemption
credit, 70
Returns with total income
tax, 86-87
Exemption credit (See Personal
exemption credit)
Expanded income:
Definition, 159
Reported on all returns, 39-42
Reported on nontaxable returns, 3
Farm net profit or loss:
Classified by regions, 124
Classified by States, 124
Coefficient of variation, 182
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 26
Definition, 169
Reported on:
All returns, 13
Joint returns, 18
Nonjoint returns, 12
Nontaxable returns, 29
Returns with itemized
deductions, 49
Returns with self-employed
retirement deduction, 3
Returns with tax preferences, 90
Filing requirements, V
Foreign tax credit:
Classified by size of income
under various income concepts, 42
Definition, 169
Reported on returns with income
tax before credits, 89
Forfeited interest penalty:
Computation of adjusted
gross income, 28
Definition, 169
Form 1040A returns:
Classified by marital status, 34
Individual Returns/1975 • Index
233
;iassified by size of adjusted
;ross income, 35-38
'ms and Instructions, 189-230
.ly taxable pensions and annuities
!e Pensions and annuities)
.ns and losses from sales of
)ital assets (See Sales of capital
rets)
joline taxes (See State and local
ioline taxes)
leral sales taxes:
'.lassified by States, 130
lefinition, 170
leported on returns with
.axes paid deduction, 51
■graphic coding, 122
d of household, returns of (See
;o marital status):
:iassLfied by tax rates, 108
tomparison, igTl) and 1975, 2
lefinition, 170
Ixemptions, 51
leported on:
Form 1040A returns, 3*4
Returns with earned income
credit, 68
Returns with itemized
deductions, 149
Returns with maximum tax on
earned income, 78
lelected items, 9
Sources of income, 12
;h income returns, 39-42
oe mortgage interest:
lassified by States, 131
Jefinltion, 170
Reported on returns with
interest paid deduction, 57
;ome averaging:
definition, 170
Reported on all returns, 67
ieported on returns with income
subject to tax, 73-75
Cumulated, 6
Definition, 170
Percent and accumulated
percent , 6
Reported on:
All returns, 17
Form 1040A returns, 37
Classified by marital status, 3**
Joint returns, 21
Non joint returns, 7-11
Returns of taxpayers age 65
or over, 118
Returns with earned income
credit, 58
Returns with income tax before
credits, 89
Returns with new principal
residence credit, 69
Returns with personal exemption
credit, 70
Returns with tax liability, 92
Returns with total income
tax, 86-87
Income tax before credits:
Classified by:
Size of adjusted gross income, 88
States, 132
Tax rates, 105-110
Type of tax computation, 67
Coefficient of variation, 185
Definition, 170
Reported on:
All returns, 16
Form lOlJOA returns, 36
Classified by marital status, 34
Joint returns, 21
Nontaxable returns, 32
Returns of taxpayers age 65
or over, 118
Returns with earned income
credit, 68
Returns with income subject to
tax, 74
Returns with net gain from sales
of capital assets, 79-80
Returns with new principal
residence credit, 59
Returns with personal exemption
credit, 70
Returns with tax from special
income averaging, 76
Income tax withheld:
Coefficient of variation, 186
Definition, 170
Reported on:
All returns, 94
Form 1040A returns, 38
Classified by marital status, 3**
Returns with tax due at time
of filing, 102-103
Returns with tax overpayment, 98
Individual retirement account:
Computation of adjusted gross
income, 28
Definition, 170
Returns with payments to, 3
Interest paid deduction:
Classified by size of adjusted gross
income, 57
Classified by size of income under
various income concepts, 40
Definition, 171
Reported on:
Returns of taxpayers age 55
or over, 119
Returns with itemized deduc-
tions, 47
Classified by States, I3I
Returns with tax preferences, 90
Interest received:
Classified by regions, 125
Classified by States, 125
Coefficient of variation, I83
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 22
Definition, 171
Reported on:
All returns, 14
Form 1040A returns, 35
Classified by marital status, 34
Joint returns, 19
Nonjoint returns, 12
Nontaxable returns, 30
Returns filed by dependents with
unearned income, 64
Returns of taxpayers age 65 or
over, 117
Returns with itemized deduc-
tions, 49
Returns with tax preferences, 90
Investment credit:
Definition, 171
Reported on returns with income tax
before credits, 89
Investment interest:
Classified by size of income under
various income concepts, 39-42
Definition, 171
Investment interest expense deduction:
Classified by size of adjusted gross
income, 58
Definition, 171
Reported on returns with interest
paid deduction, 57
Itemized deductions (See also
specific type):
As classifier, 165
Classified by:
Regions, 127
Size of adjusted gross income, 47
States, 127
Type of deduction, 50-58
Classified by States, 129-132
Coefficient of variation (total
only), 184
Comparison, 1974 and 1975, 44
Definition, 171
Reported on:
All returns, 16
Joint returns, 20
Nontaxable returns, 3I
Returns filed by dependents
with unearned income, 64
Returns of taxpayers age 65
or over, 119
Returns with income subject to
tax, 73
Returns with tax preferences, 90
Returns with total income
tax, 86-87
Joint returns of husbands and wives:
Classified by States, 137-154
Classified by tax rates, 106
Comparison, 1974 and 1975, 2
Definition, 171
Exemptions, 64
Classified by States, I36
234
Individual Returns/1975 • Index
Reported on:
All returns, 18-21
Form 1040A returns, 3"
Returns with and without
presidential election campaign
fund checkoff, 33
Returns with earned income
credit, 68
Returns with itemized deduc-
tions, tg
Returns with maximum tax on earned
income, 77
Limitations of the data {See
Description of the sample and
Coefficient of variation)
Long-term capital gains and losses
(See Sales of capital assets)
Long-term gains from certain binding
contracts, distributions, and
installment sales (See Sales of
capital assets)
Low-income allowance (See also
Standard deduction) :
Comparison, 19714 and 1975, UU
Definition, 171
Lump-sum distributions not included
in adjusted gross income:
Definition, 172
Reported on:
All returns, 67
Returns with income subject
to tax, 7M
Returns with tax from special
income averaging, 76
Marginal tax rate (See Tax rates)
Marital status (See also specific
type) :
As classifier, 155
Comparison, 1974 and 1975, 2
Exemptions, 64
Reported on:
Form lO^OA returns, 34
Returns with itemized deduc-
tions, ug
Returns with maximum tax on earned
income, 77-78
Returns with and without
presidential election campaign
fund checkoff, 33
Type, 7-11, 18-21
Maximum tax on earned income:
Definition, 172
Reported on all returns, 77-78
Reported on returns with income
subject to tax, 73-75
Tax savings, 74
Type of tax computation, 67
Medical and dental expense deduction:
Classified by:
Size of income under various
income concepts, 41
States, 129
Type, 53-54
Definition, 172
Reported on returns of taxpayers
age 65 or over, 119
Reported on returns with itemized
deductions, 47
Minimum tax (See Additional tax for
tax preferences)
Miscellaneous itemized deductions:
Classified by:
Size of income under various
income concepts, 41
States, 131
Type, 55-56
Definition, 173
Reported on returns of taxpayers
age 65 or over, 119
Reported on returns with itemized
deductions, 48
Moving expense deduction:
Computation of adjusted gross
income, 28
Definition, 173
Net capital gain (See Sales of
capital assets)
Net capital gain after carryover (See
Sales of capital assets)
Net capital loss (See Sales of
capital assets)
Net capital loss after carryover (See
Sales of capital assets)
Net operating loss credit (See
Additional tax for tax preferences)
Net operating loss eligible for
carryover (See Additional tax for tax
preferences)
No benefit deduction (See Additional
tax for tax preferences)
Nonjoint returns (See Marital status)
Nonsampling errors (See Description
of the sample)
Nontaxable returns:
Classified by size of income under
various income concepts, 3
Definition, 165
Sources of income and deduc-
tions, 29-32
Number of returns (See also specific
type):
Classified by:
Marital status, 2
Regions, 124
States, 124
Total, cumulated, 5
One-half excess net long-term capital
gain (See Sales of capital assets)
One-half insurance premiums:
Definition, 172
Reported on returns with medical
and dental expenses deduction, 53
Other deductions (See Miscellaneous
itemized deductions)
Other dependents (See Dependents'
exemptions)
Other Income or loss:
Computation of adjusted gross
income, 27
Definition, 173
Reported on:
Form 1040A returns, 34
Nonjoint returns, 12
Returns with itemized deduc-
tions, 49
Other tax credits:
Definition, 173
Reported on returns with income tax
before credits, 89
Oth€.r taxpayments:
Definition, 173
Reported on all returns, 95
Overpayment:
Coefficient of variation, 186
Definition, 173
Reported on:
All returns, 95
Form 1040A returns, 38
Classified by marital status, 34
Returns with tax overpay-
ment, 97-101
Partnership net income or net loss:
Classified by regions, 124
Classified by States, 124
Coefficient of variation, 182
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 26
Definition, 173
Reported on:
All returns, 14
Joint returns, 18
Nonjoint returns, 12
Nontaxable returns, 29
Returns with itemized deduc-
tions, 49
Returns with self-employed
retirement deduction, 3
Payment on 1975 declaration of
estimated tax (See Estimated tax
payments)
Payment with request for extension of
filing time:
Definition, 173
Reported on:
All returns, 94
Returns with tax due at time
of filing, 102-104
Returns with tax overpay-
ment, 97-101
Pensions and annuities:
Classified by regions, 126
Classified by States, 126
Coefficient of variation, 183
Computation of adjusted gross
income, 22-23
Definition, 173
Reported on:
All returns, 15
Joint returns, 19
Nonjoint returns, 12
Nontaxable returns, 30
Returns of taxpayers age 55 or
over, 117
Returns with itemized deduc-
tions, 49
Percentage standard deduction (See
also Standard deduction) :
Comparison, 1974 and 1975, 44
Definition, 174
Personal exemption credit:
Definition, 174
Reported on:
All returns, 70
Form 1040A returns, 37
Classified by marital status, 34
Returns with income tax before
credits, 88
Personal property taxes:
Classified by States, 130
Definition, 174
Reported on returns with taxes paid
deduction, 51
Political contributions (See
Contributions to candidates credit
and deduction)
individual Returns/1975 • Index
235
esidentlal election campaign fund
iBCkoff:
Classified by marital status, 33
Classified by States, 121
Definition, 17'J
Reported on all returns, lib
irchase of new principal residence
■edit:
Definition, 174
Reported on all returns, 69
Reported on returns with income tax
before credits, 88
^al estate taxes:
Classified by States, 129
Definition, nh
Reported on returns with taxes
paid deduction, 50
ifund (See also Overpayment):
Coefficient of variation, 186
Definition, 171
Reported on:
All returns, 95
Form IQiJOA returns, 38
Returns with tax overpay-
ment, 97-101
gions:
As classifier, 165
Map, 122
Selected sources of income, 124-128
gular tax computation:
Definition, 174
Reported on all returns, 67
Reported on returns with Income
subject to tax, 73-75
int net income or net loss:
Classified by regions, 126
Classified by States, 126
Coefficient of variation, 183
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 23
Definition, 174
Reported on:
All returns, 15
Joint returns, 19
Nonjoint returns, 12
Nontaxable returns, 30
Returns of taxpayers age 65 or
over, 117
Returns with itemized deduc-
tions, 49
Returns with tax preferences, 90
Returns with itemized deduc-
tions, 49
Returns with tax preferences, 90
Salaries and wages:
Classified by:
Regions, 124
States, 124
Classified by size of adjusted
gross income, 137-154
Type of exemption, 60-63
Coefficient of variation, 182
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 22
Definition, 175
Reported on:
All returns, 13
Form 1040A returns, 35
Classified by marital status, 34
Joint returns, 18
Nonjoint returns, 12
Nontaxable returns, 29
Returns filed by dependents with
unearned income, 64
Returns of taxpayers age 65 or
or over, 116
Returns with earned income
credit, 68
Returns with itemized deduc-
tions, 49
Returns with payments to an
individual retirement account, 3
Returns with tax preferences, 90
Sales of capital assets net gain or
net loss:
Classified by regions, 125
Classified by States, 125
Coefficient of variation, 183
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 24-25
Definition, 175
Reported on:
All returns, 14
Joint returns, 19
Nonjoint returns, 12
Nontaxable returns, 30
Returns filed by dependents with
unearned income, 64
Returns of taxpayers age 65 or
over, 116
Returns with itemized deduc-
tions, 49
Returns with regular or
alternative tax computation, 79-80
Returns with tax preferences, 90
Sales of property other than capital
assets:
Classified by regions, 125
Classified by States, 125
Coefficient of variation, 183
Computation of adjusted gross
income, 25
Definition, 176
Reported on:
All returns, 14
Joint returns, 19
Nonjoint returns, 12
Nontaxable returns, 30
Returns of taxpayers age 65 or
over, 116
Returns with itemized deduc-
tions, 49
Sales taxes (See General sales taxes)
Sample criteria (See Description of
the sample)
Sampling variability (See Coefficient
of variation)
Self-employed retirement deduction:
Computation of adjusted gross
income, 28
Definition, 176
Reported on all returns, 3
Self-employment income (See Earned
income credit)
Self-employment tax:
Classified by size of adjusted g'^oss
income, 93
Coefficient of variation, 185
Comparison, 1974 and 1975, 1
Definition, 176
Reported on:
All returns, 17
Joint returns, 21
Nontaxable returns, 32
Separate returns of husbands and
wives:
Classified by tax rates, 107
Comparison, 1974 and 1975, 2
Definition, 176
Exemptions, 64
Reported on Form 1040A returns, 34
Reported on returns with itemized
deductions, 49
Selected items, 8
Sources of income, 12
Sick pay exclusion:
Computation of adjusted gross
income, 28
Definition, 176
Reported on returns of taxpayers
age 65 or over, 118
Reported on returns with earned
income credit, 68
Single persons not heads of
households or surviving spouses,
returns of:
Classified by tax rates, 109
Comparison, 1974 and 1975, 2
Definition, 176
Exemptions, 64
Reported on:
Form 1040A returns, 34
Returns with itemized deduc-
tions, 49
Returns with maximum tax on earned
income, 78
Selected items, 11
Sources of income, 12
Small Business Corporation profit or
loss:
Classified by regions, 126
Classified by States, 126
Coefficient of variation, 182
Comparison, 1974 and 1975, 1
Computation of adjusted gross
Income, 27
Definition, 176
Reported on:
All returns, 14
Joint returns, 18
Nonjoint returns, 12
Nontaxable returns, 29
Returns with itemized deduc-
tions, 49
Returns with self-employed
retirement deduction, 3
Social security taxes on tip income:
Definition, 176
Reported on all returns, 93
236
Individual Returns/1975 • Index
Sources of Income (See specific type)
Sources of the data (See Description
of the sample)
Special income averaging method:
Classified by type of tax
computation, 67
Definition, 177
Reported on all returns, 76
Reported on returns with income
subject to tax, 73-75
Standard deduction (See also
Low-income allowance and Percentage
standard deduction) :
Adjusted gross Income, HH
Classified by regions, 127
Classified by States, 127
Coefficient of variation, 184
Comparison, 1974 and 1975, 44
Definition, 177
Reported on:
All returns, 16
Joint returns, 20
Nontaxable returns, 31
Returns filed by dependents with
unearned income, 64
Returns with income subject to
tax, 73
State and local gasoline taxes:
Classified by States, 130
Definition, 177
Reported on returns with taxes
paid deduction, 51
State and local income taxes:
Classified by States, 130
Definition, 177
Reported on returns with taxes paid
deduction, 50
State data :
As classifier, 165
Classified by size of adjusted gross
income, 137-164
Earned income credit, 122
Exemptions, 133-136
Itemized deductions, 129-132
Political contributions, 121
Sources of income, 124-128
State income tax refunds:
Coefficient of variation, 184
Computation of adjusted gross
income, 22
Definition, 177
Reported on:
All returns, 15
Joint returns, 20
Nonjoint returns, 12
Nontaxable returns, 31
Returns with itemized deduc-
tions, 49
Statutory adjustments (See also
specific type) :
Coefficient of variation, 184
Comparison, 1974 and 1975, 1
Computation of adjusted gross
income, 28
Definition, 177
Reported on:
All returns, 16
Joint returns, 20
Nonjoint returns, 12
Nontaxable returns, 31
Returns of taxpayers age 65
or over, 117
Returns with itemized deduc-
tions, 49
Stock options (See Tax
preferences-minimum tax)
Surviving spouse returns:
Classified by tax rates, 106
Comparison, 1974 and 1975, 2
Definition, 177
Exemptions, 64
Reported on:
Form 1040A returns, 34
Returns with itemized deduc-
tions, 49
Returns with maximum tax on
earned income, 77
Selected items, 10
Sources of income, 12
Tax computation (See specific type)
Tax credits (See also specific type):
Classified by size of Income under
various income concepts, 42
Coefficient of variation, 185
Comparison, 1974 and 1975, 1
Definition, 177
Earned income credit, 58
Classified by States, 122
Personal exemption credit, 70
Purchase of new principal residence
credit, 69
Reported on:
All returns, 17
Form 1040A returns, 37
Classified by marital status, 34
Joint returns, 21
Nontaxable returns, 32
Returns of taxpayers age 65
or over, 118
Returns with income subject to
tax, 75
Type, 88-89
Tax due at time of filing:
Definition, 177
Reported on:
All returns, 102-104
Form 1040A returns, 38
Classified by marital status, 34
Returns with tax liability, 96
Tax from recomputing prior-year
investment credit:
Definition, 177
Reported on all '^eturns, 93
Reported on returns with tax
preferences, 91
Tax from recomputing prior-year WIN
credit:
Definition, 177
Reported on all returns, 93
Tax law changes, VI
Tax overpayment (See Overpayment)
Taxpayments (See also specific type):
Definition, 173
Reported on:
All returns, 94-95
Returns with tax due, 102-104
Returns with tax overpay-
ment, 97-101
Tax preferences-expanded income:
Classified by size of income unde^
various income concepts, 39-42
Definition, 178
Tax preferences-minimum tax:
Definition, 178
Reported on all returns, 90-91
Tax rates:
Classified by marital
status, 105-110
Definition, 165
Marginal tax rates, 105-110
Reported on returns with income
subject to tax, 111-114
Tax rate schedules:
Definition, 165
Illustrated, 219
Tax savings (See specific type of tax
computation)
Taxable income (See also Income
subject to tax):
Classified by:
Regions, 127
Size of income under various
income concepts, 41
States, 127
Classified by size of adjusted
gross income, 137-164
Reported on returns with
itemized deductions, 132
Type of tax computation, 73
Coefficient of variation, 185
Comparison, 1974 and 1975, 1
Cumulated, number, percent, 6
Definition, 178
Reported on:
All returns, 16
Form 1040A returns, 36
Classified by marital status, 34
Joint returns, 21
Nonjoint returns, 7-11
Nontaxable returns, 32
Returns of taxpayers age 65 or
over, 118
Returns with income subject to
tax, 111
Returns with maximum tax on
earned income, 77-78
Returns with net gain from sales
of capital assets, 80
Taxable returns:
Classified by size of income under
various income concepts, 39-42
Comparison, 1974 and 1975, 1
Cumulated, number, percent, 5-6
Definition, 165
Taxes paid deduction:
Classified by:
Size of income under various
income concepts, 40
States, 129-130
Type, 50-51
Definition, 178
Reported on returns of taxpayers
age 65 or over, 119
Reported on returns with itemized
deductions, 47
Taxpayer exemptions:
Classified by marital status, 64
Classified by States, 133
Comparison, 1974 and 1975, 45
Reported on all returns, 59
Reported on returns with personal
exemption credit, 70
Total deductions (See also Itemized
deductions and Standard deduction):
Coefficient of variation, 184
Comparison, 1974 and 1975, 44
Definition, 178
Reported on:
All returns, 16
Form 1040A returns, 36
Classified by marital status, 34
Joint returns, 20
Nonjoint returns, 7-11
Nontaxable returns, 31
Returns filed by dependents with
unearned income, 64
Individual Returns/1975 • Index
237
Returns of taxpayers age 65 or
over, 118
Returns with total Income
tax, 86-87
3tal Income tax:
As percent of adjusted gross
income, 86-87
Average, 6
Classified by:
Regions, 128
Size of total income tax, 81-85
States, 128
Classified by size of adjusted
gross income, 137- 15**
Type of exemptions, 59-63
Coefficient of variation, 185
Comparison, 1974 and 1975, I
Cumulated, number, percent, 6
Definition, 178
Reported on:
All returns, 17
Joint returns, 21
Nonjoint returns, 7-11
Returns filed by dependents with
unearned income, 6A
Returns of taxpayers age 65 or
over, 118
Returns with income subject to
tax, 75
Returns with tax liability, 92
Total tax liability:
Classified by regions, 128
Classified by States, 128
Coefficient of variation, 185
Comparison, 1974 and 1975, 1
Definition, 178
Reported on:
All returns, 17
Form lOtOA returns, 37
Joint returns, 21
Nontaxable returns, 32
Returns of taxpayers age 65
or over, 118
Returns with tax due, 102
Returns with tax liability, 92
Returns with tax overpayment, 97
Unearned taxable income (See Maximum
tax on earned income)
Union dues:
Definition, 178
Reported on returns with total
miscellaneous deductions, 56
Unused credits:
Definition, 178
Reported on returns with tax
preferences, 91
Work incentive (WIN) program credit:
Definition, 178
Reported on returns with income
tax before credits, 89
I
i
STATISTICS 1Q7C
OF INCOME lu/J
INDIVIDUAL
mm
^ra
Section
1 Returns Filed and
Sources of Income
2 Deductions and
Exemptions
3 Tax Computation
and Tax Rates
4 Age 65 or Over
5 State and
Regional Data
6 Classifications
and Terms
7 Sources, Sample, and
Limitations of the Data
8 Forms and
Instructions
9 Index
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