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Full text of "Statistics of income"

BOSTOl^ 
PUBLIC 
LIBRARY 




1978 

Statistics 
of Income 

r 

U 3s/;i 



Individual 



[Jl]©(o)0ifi]( 







2 1981 



DEPOSITORY 




Department of the Treasury 



Internal Revenue Senhce 



Publication 79 (3-81) 



Statistics 
of Income 



Other 
Publications 



Publications for sale 

Individual Income Tax Returns, 1978 

Preliminary (51 pp., $3.25) 
Individual Income Tax Returns, 1977 

(286 pp., $7.00) 
ZIP Code Area Data, Individual Income 

Tax Returns, 1969 (131 pp., $2.75) 
Business Income Tax Returns, 1978 

Preliminary 
Sole Proprietorship Returns, 1977 
Corporation Income Tax Returns, 1977 

Preliminary 
Corporation Income Tax Returns, 1975 

(235 pp., $6.00) 
Estate Tax Returns, 1976 (60 pp., $3.25) 
Personal Wealth Estimated from Estate 

Tax Returns, 1972 (62 pp., $1.75) 
Fiduciary Income Tax Returns, 1974 

(98 pp., $2.75) 
Small Area Data from Individual Income 

Tax Returns, 1974 (447 pp., $6.00) 
International Income and Taxes, 

Foreign Tax Credit Claimed on 

Corporation Returns, 1974 (158 pp., 

$5.50) 
International Income and Taxes, U.S. 

Corporations and their Controlled 

Foreign Corporations, 1968 and 1972 

(235 pp., $5.50) 
Sales of Capital Assets Reported on 

Individual Income Tax Returns, 1973 

(263 pp., $7.00) 
Individual Retirement Arrangements, 

1976 (37 pp., $2.50) 
International Income and Taxes, 

Domestic International Sales 

Corporation Returns, 1972, 1973, and 

1974 (192 pp., $6.00) 
Private Foundations, 1974-1978 
Individual Income Tax Returns, 

Contents of reports for 1967-1976 

(15 pp., $1.50) 



Publications in preparation 

Partnership Returns, 1977 

International Income and Taxes, U.S. 
Corporations and their Controlled 
Foreign Corporations, 1974 

International Income and Taxes, 
Domestic International Sales 
Corporation Returns, 1975-1978 

Individual Income Tax Returns, 1979 
Preliminary 

Corporation Income Tax Returns, 1976 

Organizations Exempt from Income 
Tax, 1975-1978 

International Income and Taxes, 
Foreign Income and Taxes on 
Individual Income Tax Returns, 1975 



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



slfil oH'Oef 






1978 



Individual 

Dra©(o)DTfQ(l ^g 




Publication 79 (2-81) 



Department of the Treasury 
Internal Revenue Service 

William E. Williams 

Acting Commissioner 

Joseph T. Davis 

Acting Deputy Commissioner 

Russell E. Dyke 

Assistant Commissioner 
(Planning and Research) 



Statistics Division 

Fritz Scheuren 

Director 
Howie Wilson 

Assistant Director 

Bennett R. Moss 

Chief, Planning and Review Staff 

Robert A. Wilson 

Chief, Statistics of Income Branch I 

John Dl Paolo 

Chief, Statistics of Income Branch II 

John P. HInlker 

Chief, Projections and Special Studies 

Branch 

Raymond C. Sansing 

Chief, Mathematical Statistics Branch 

Thomas F. Nagle 

Acting Chief, Operations Branch 



This report was prepared in the Statistics 
Division by Philip Clark, James Dumais, Tom 
Gearin, Charles Hicks, Rich Hillelson, Patrick Piet, 
Richard Thompson, Norman Waits, and June 
Walters of the Individual Income Statistics Section, 
under the direction of Jack Blacksin Major contrib- 
utors to the publication were Peter Sailer, who 
designed the tables, Noreen Hoffmeier, who 
prepared the text," and Ray Plowden, who 
coordinated the review of the data Other 
contributors included Ray Shadid, who designed 
the statistical sample; Cheryl Ingram, Les Ralston, 
and Dave Watson, who were responsible for 
coordinating the data processing and systems 
design in the Service Centers and the Data Center; 
Ruth Wise, who did the copy design and 
preparation; and Mary Haigler, who typed the texl 

Statistical abstracting of the data was done at 
each of the ten Internal Revenue Service Centers 
Curt Taylor, Lome Woodworth, and Sylvia Martin 
of the Data Center designed and directed the 
computer processing. Antonio Sanchez and 
Rosemary Senneff of Facilities Management 
Division were responsible for the publication of the 
report 

Special recognition is also extended to John 
Witschie, graphic designer in Facilities Manage- 
ment Division, now retired, who for many years 
designed the format of all the Statistics of Income 
reports and guided us through their publication. 



This report contains data on sources of inconne, adjusted gross 
income, exemptions, deductions, taxable 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. Classifi- 
cations are by tax status, size of adjusted gross income, marital 
status, and form of deduction. 

Additional unpublished information from individual income tax 
returns, classified by States and by size of adjusted gross income, 
is available on a reimbursable basis from the Internal Revenue 
Service, Statistics Division. Two public use computer tape files of 
the records selected for the Statistics of Income sample are also 
available on a reimbursable basis from the National Archives and 
Records Service: the Individual Tax Model File, which is suitable 
for making national level estimates, and the State Tax Model File, 
which is suitable for making State level estimates. 

Suggested citation 

Internal Revenue Service 
Statistics of Income— 1978, 
Individual Income Tax Returns 
Washington, D.C. 1981 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 



February 23, 1981 



The Honorable Donald T. Regan 
Secretary of the Treasury 
Washington, DC 20220 



Dear Mr. Secretary: 

As required by section 6l08 of the Internal Revenue Code, we 

have prepared for publication the complete report, Statistics of 

Income— 1978. Individual Income Tax Returns . This report, based on a 
sample dravm from the 89.8 million returns filed during Calendar Year 
1979, presents estimates of taxpayers' income, exemptions, deductions, 
credits, and tax. Major classifiers used are size of adjusted gross 
income, marital status, and State of residence, as well as taxable 
and nontaxable returns. 

The report provides data on the new residential energy and 
business energy investment credits, as well as on provisions 
effective for Tax Year 1978 that were specified by the Tax Reform Act 
of 1976, the Tax Reduction and Simplification Act of 1977, the 
Revenue Act of 1978, the Energy Tax Act of 1978, and the Foreign 
Earned Income Act of 1978. 



With kind regards, 

Sincerelv, 



Acting Commissioner 



Department of the Treasury Internal Revenue Service '" 



Contents 



Guide to Basic Tables, V 

Introduction, VI 

Requiremaits for Filing, VI 

Changes in Law, VII 

Section 1 

Returns Filed and Sources of Income, 1 

Section 2 

Deductions and Exenptions, 51 

Section 3 

Tax Ccmputaticn and Tax Rates, 73 

Section 4 

Tai^ayers Age 65 or Over; Credit for the Elderly, 107 

Section 5 

State Data, 127 

Section 6 

Explanation of Terms, 173 

Section 7 

Sources of the Data, Description of the Sample and 
Limitations of the Data, 191 

Section 8 

1978 Forms and Instructions, 205 

Section 9 
Index, 255 



iv 



Guide to 
Basic Tables 



Section 1 

Returns Filed and Sources of Income 

Cumulated inocme and taxes (table 1.1), 6 

All returns by marital status (tables 1.2, 1.3), 9, 15 

Sources of inccroe (table 1.4), 16 

Joint returns (table 1.5), 2 3 

Returns with inooine earned abroad (table 1.6) , 30 

Nontaxable returns (table 1.7), 33 

Returns with and without presidential election campaign 

funfi checkoff (table 1.8), 34 
Fcrm 1040A returns (tables 1.9, 1.10), 35, 36 
Returns by size of income under alternative concepts x' 

(table 1.11), 40 
Selected incoroe items hy size (table 1.12), 46 

Section 2 

Deductions and Exemptions 

Itemized deductions: 

By type (table 2.1), 55 

By size of itemized deduction (table 2.2), 57 
Sources of inoonie by marital status (table 2.3), 58 
Total as percent of adjusted gross income 

(table 2.4), 59 
Medical deduction as percent of adjusted 

gross inooine (table 2.5), 60 
Taxes deducted as percent of adjusted gross 

inccroe (table 2.6), 51 
Interest deducted as percent of adjusted 

gross inccroe (table 2.7), 62 
Contributions deducted as percent of adjusted 
gross income (table 2.8), 53 
Returns filed ty dependents with unearned income (table 

2.9), 64 
Exemptions by type (table 2.10), 65 
Exemptions by marital status (table 2. 11), 71 



Section 3 

Tax Computation and Tax Rates 

Type of tax computation (table 3.1), 80 
Sales of capital assets (table 3.2), 84 
Returns with residenticJ energy expenditures (table 

3.3), 86 
Total income tax hy size (table 3.4), 88 
Total income tax as percent of adjusted gross income 

(table 3.5), 91 
Income tax before credits (table 3.6), 93 
Earned income credit (table 3.7), 95 
Additional tax for tax preferences (table 3.8), 96 
Taxpayments (table 3.9), 100 
Tax due (table 3.10), 104 
Tax overpayment (table 3.11), 105 
Refund (table 3.12), 106 

Section 4 

Ta)$)ayers Age 65 or Over; Credit for the Elderly 

Sources of inocme (table 4.1), 111 
Joint returns (table 4.2), 116 
Itemized deductions (table 4.3), 121 
Credit for the elderly (table 4.4), 122 

Section 5 
State Data 

Sources of income (table 5.1), 131 

Zero bracket amount and itanized deductions (table 

5.2), 134 
Income tax before credits (table 5.3), 137 
Exemptions by type (table 5.4), 140 
Selected items hy size of adjusted gross income (tcible 

5.5), 144 



Introduction 



Requirements 
for Filing 



The data presaited in this report are estimates 
based on a stratified sample of individual inoonie tax 
returns, selected before audit, and represent cover- 
age of the 89.8 million Forms 1040 and 1040A filed by 
the nation's taxpayers for Inccne Year 1978. The 
number of returns filed for 1978 represents an 
increase of afproximately 3.6 percent over those 
filed for 1977. 

The Internal Revalue Code of 1954, as amended, pro- 
vided the legal basis for tax activity detailed in 
this report. Criteria specified by the Internal 
Revenue Code covering the filing of a tax return and, 
therefore, determining the basic coverage of the in- 
formation in this report are outlined under "Require- 
maits for Filing." Revisions to the Code which 
affected the conparability of some of the data in 
this report with data presented for previous years 
are described under "Changes in Law." 

Organizationally, this report is divided into 9 
sections. The first section presents data on the 
number of returns filed and the sources of income 
reported on those returns, classified by marital 
status and by size of adjusted gross income. The 
itemized deductions and types of exenptions claimed 
on the 1978 tax returns are covered in section 2. 
Secticai 3 provides detailed data on the 1978 tax 
liability as vrell as on any tax credits and taxpay- 
ments applied to that tax liability. Data from 
returns filed by taxpayers age 65 or over or from 
returns showing a credit for the elderly are pre- 
seited in section 4. Section 5 covers tax return 
data classified by State. 

Each of the first five sections contains some 
explanatory text related to the material presented in 
the section. Terms used in this report are actually 
defined, however, in section 6. Section 7 contains a 
descriptiai of the sample of tax returns used for the 
estimates in this report, as well as a discussion of 
the method of estimation used and the sampling vari- 
ability of the data. Facsimiles of the tax return 
forms (and their instructions) from which the data 
were gathered for 1978 are reproduced in section 8. 
Finally, section 9 consists of an index to the 
information presented herein. 



The principal criterion which determined whether an 
individual had to file a return was the size of gross 
incone (aU incane received in the form of maney, 
property, and services, that was not, by law, 
expressly exempt from tax) , specified according to 
the individual's marital status. For 1978, as for 
1977, a return had to be filed hy: 

(1) a single person (other than a surviving spouse) 
under age 65 with gross inccsne of at least $2,950; 

(2) a single person (other than a surviving spouse) 
age 65 or over with gross income of at least $3,700; 

(3) a surviving spouse under age 65 with gross 
incone of at least $3,950; 

(4) a surviving spouse age 65 or over with gross 
income of at least $4,700; 

(5) a married ooiple, filing a joint return, with 
both spouses under age 65 and with a combined gross 
income of at least $4,700; 

(6) a married coi:ple, filing a joint return, with 
one spouse age 65 or over and with a combined gross 
incone of at least $5,450; 

(7) a married coiple, filing a joint return, with 
both spouses age 65 or over and with a combined gross 
income of at least $6,200; 

(8) a married person, regardless of age, whose 
spouse was filing a separate return, if that married 
person had a gross income of $750 or more. 

In addition, any individual claimed as a dependent 
on another person's return had to file if he or she 
had "unearned income" (such as dividends, interest, 
or capital gains) of $750 or more. Self -employed 
persons also had to file if they had "self-eirployment 
income" of $400 or more in order to pay self-employ- 
ment tax. 

Coverage of returns belcM these income levels was 
generally limited to persons filing for a refund of 
inccite tax withheld or of the earned income credit. 

Most taxpayers had to file tax returns within 3 1/2 
mcnths after the close of their accounting periods. 
Since the accounting period used by nearly all indi- 
viduals for Tax Year 1978 was the calendar year, this 
meant that returns were due by April 15, 1979. How- 
ever, each taxpayer could be granted, upon request, 
oie automatic 2-month extension of time to file if he 
or she paid any estimated tax due ty the original due 
date, by which time the request for an extension had 
to be made. In addition, U.S. citizens residing or 
traveling outside the United States and Puerto Rico 
were automatically granted (without requesting) the 
2-month extension. 



Vi 



Changes in Law 



There were five revisions to the Internal Revenue 
Code which affected the oonparability of the data 
presented in this report with that presaited in 
previous years — the Tax Reform Act of 1976, the Tcix 
Reduction and Sinplif ication Act of 1977, the Foreign 
Earned Inocme Act of 1978, the Revenue Act of 1978, 
and the Energy Tax Act of 1978. While each of these 
laws contained provisions which primarily affected 
other tax years, the following became effective for 
1978: 

(1) the Tax Reform Act of 1976 (a) increased the 
amount of net capital loss (from $2,000 to $3,000) 
which could be used to offset csrdinary income in any 
one year, and (b) changed the holding period (from 9 
to 12 months) necessary for a capital asset to 
qualify as long-term; 

(2) the Tax Reduction and Sinplif ication Act of 

1977 extended both the general tax credit and the 
earned income credit through taxable years ending in 

1978 (both had been scheduled to expire at the end of 
1977); 

(31 the Foreign Earned Income Act of 1978 
instituted new provisions relating to the taxation of 
income earned abroad, primarily effective for Tax 
Year 1979; the Act specified that for 1978, however, 
a taxpayer could elect to file a return using either 
the pre-1978-Act provisions or one of the two new 
methods specified in the 1978 Act; that is, the tax- 
payer oould (a) exenpt $15,000 ($20,000 for anployees 
of charitable organizations) of earned income from 
taxation but apply higher tax rates to any remaining 
non-exempt income (the pre-1978-Act method) , or (b) 



either exclude \jp to $20,000 from taxation because of 
residence in a ao-called "hardship" area or take an 
adjusbnent to gross income for certain expenses of 
living abroad (generally limited to the amount of 
foreign earned income) , and apply the most advanta- 
geous tax confutation method to any remaining income 
in either case; 

(4) the Revalue Act of 1978 (a) increased (from 
50 to 60 percent) the amount of net capital gain 
which oould be excluded from gross income, effective 
for taxable transactions occurring, and installment 
payments received, after October 31, 1978, (b) speci- 
fied that the capital gain realized from the sale or 
exchange of a principal residence after July 26, 
1978, would no Icnger be a tax preference item, and 
(c) provided for a one-time exclusion (from gross in- 
come) of up to $100,000 of gain realized on the sale 
or exchange of a principal residence occurring after 
July 26 , 1978 , for taxpayers age 55 or over ; and 

(5) the Energy Tax Act of 1978 (a) introduced two 
"energy" credits — a residential energy credit for ex- 
penditures on energy conserving equipnent (such as 
insulation) and renewable energy source property (such 
as solar and wind prc^>erty) in or on the principal 
residence of a taxpayer , and a business energy invest- 
ment credit for investment in specific types of energy 
property by those taxpayers engaged in a trade or 
business, and (b) specified that intangible drilling 
costs would become a permanent tax preference item 
(under the Tax Reduction and Siirplif ication Act of 
1977, intangible drilling costs were a tax preference 
itan only for taxable years beginning in 1977) . 



Wl 



Section 1 



Returns Filed 

and Sources 

of Income 



Contents 



Introducticn, 1 

Statutory adjustments to gross income, 3 

Income earned abroad, 3 

Long-term capital gains, 3 

High-inocme returns, tcixable and nontaxable, 4 



Text tables 

lA Sources of income and selected tax items, 1977 
and 1978, 1 

IB Number of returns hy marital status and size of 
adjusted gross inocme, 3 

IC Returns with long-term capital gains in excess of 
short-term capital losses reported on Schedule D: 
amounts excluded at the 50 percent and 60 percent 
rates, by size of adjusted gross inocme, 4 

ID Number of nontaxable returns, classified by size 
of inocme under alternative ccxioepts, 5 



Introduction 

The information presaited in this section covers 
primarily the number of returns filed for Inocme Year 
1978 and the sources of income, including the 
statutory adjustments to gross inocme, reported on 
these returns. The major classifications of these 
returns are size of adjusted gross inocme, marital 
status, and taxability or nontaxability of the 
return. 

Characteristics, such as sources of income and 
selected tax items, of the returns filed for 1978 
ccitpared to 1977 are summarized in table lA. As can 
be seen from that table, the number of returns filed 
increased by more than 3 million, from 86.6 million 
for 1977 to almost 89.8 million for 1978; correspon- 
dingly, adjusted gross income increased from almost 
$1.2 trillion to $1.3 trillion. Table IB illustrates 
the effect of these changes by size of adjusted gross 
inocme. From 1977 to 1978, returns showing income of 
less than $5,000 declined by more than 1.0 million, 
from 23.3 to 22.2 millioi, while those showing in- 



Chart 

lA Number of returns filed by size of adjusted gross 
inocme, 1968, 1973, and 1978, 2 

Basic tables 

1.1 Selected income and tax items, by size and accu- 
itulated size of adjusted gross income, 6 

1.2 All returns: adjusted gross income, itemized 
deductions, exenptions, and tax items by size of 
adjusted gross income and by marital status, 9 

1.3 All returns: sources of inoome, deduoticns, and 
tax iteiTB by marital status, 15 

1.4 All returns: sources of inoome and adjustments 
by size of adjusted gross income, 16 

1.5 Joint returns: sources of inocme and adjustments 
by size of adjusted gross income, 23 

1.6 Returns with inoome earned abroad: selected 
items by size of adjusted gross income, 30 

1.7 Nontaxable returns: sources of inoome, 
deductions, and tax items by size of adjusted 
gross inoome and deficit, 3 3 

1.8 Returns with and without presidential election 
canpaign fund checkoff: response boxes checked 
by marital status and size of adjusted gross 
income, 34 

1.9 Form 1040A returns: sources of income, 
dediEtions, and tax items by marital status, 3 5 

1.10 Form 1040A returns: sources of income, 
dediEtions, and tax items by size of adjusted 
gross income, 36 

1.11 All returns, taxable returns, and nontaxable 
returns: number of returns, inoome, deductions, 
and credits, by size of income under alternative 
concepts, 40 

1.12 Selected income items by size of specified 
inocme, 4 6 



Tabia 1A. — Sourcaa of Incoma and Salactsd Tax Itamt, 1977 and 1978 

[All figures are eslimalas based o^ sampias — money amoonis are m thousands of dollars] 



Item 


1977 


1978 


Change, 1977 
to 1978 




(1) 


(2) 


(3) 




86,634.640 

64,381.136 
22,253,502 

1.156.492.225 

969.403,997 

29.211,627 

49,451,960 

504,256 

13.313.657 

1.973.133 

20.776,605 

583,502 
27.020.483 
54.603,049 

2.986,778 
2.241,354 
2,763.650 
2.967,539 
19,329.363 

138,519.421 
215,176,997 
938,966,454 
205,167.620 
172.111.669 

13,637,761 
156,473,906 

1,322.615 
159.796.824 

4,074,592 
164.024,104 


69.771,551 

68.688.305 
21.083.246 

1.302.447,386 

1.090.291.855 

32.743.819 

53.546.508 
3.565.293 
15.044.767 

2.284,806 

23,231,376 

1,256,902 
30.206,475 
61.222,522 

3,139,157 
2,559.670 
3.079,603 
2.636,501 
22.364,066 

164,432,406 
219,667,696 
1,062.190.322 
215.787.307 
203.803.653 

17.065.591 
186,718.062 

1.514.475 
168.232,537 

4,705,994 
193,164,649 


3 136 911 




4 307 167 






Adjusted gross income less deficrt 

Sources ol income 


143.955,161 


Pensions and annuites ir adjusted 


3 532 192 


Business and prolesston net profit 


4094 548 










Small Business Corporatton net profit 




Swies o( capital assets net gain 




Sales ol property other than capUl 










6 619 473 




152 379 












-349 038 








25 912 985 








123.221,666 




10 619 667 
















191 560 








631.402 


Total ta» liability 


29.160.745 



'ConMsta of sute incom* lai ratundt, abmorfy r»owvM, vtd otf>er incofne l«n lou. 
NOTE- Detail may noi add to lolal becsuM ot roundlns. 



Individual Returns/1978 • Returns Filed and Sources of Income 



cxjne of $20,000 or nore increased from 18.3 to 22. '^ 
million. This trend is even more dramatic when 
viewed over a 10-year period, as can he seen in Chart 
lA. For 1968, 31.9 million returns showed adjusted 
gross income of less than $5,000; by 1978 there were 
only 22.2 millicn returns in this income class. How- 
ever, returns showing income of $25,000 or more in- 
creased from 1.6 million for 1968 to 13.7 million for 
1978. 

Cumulated data for the number of returns filed, the 
amount of adjusted gross inoone, and the anount of 
total income tax, classified by size of adjusted 
gross income are shown in table 1.1. Tables 1.2 and 
1.3 present information classified by marital sta- 



tus. Data for sources of income and adjustments, 
classified by size of adjusted gross income, are pre- 
sented for cill returns in table 1.4 and for joint 
returns in table 1.5. Special topics for which data 
are presented are: returns with inccme earned abroad, 
table 1.6; nontaxable returns, table 1.7; responses 
to the presidential election canpaign fund question, 
table 1.8; Form 1040A returns, classified by marital 
status in table 1.9 and by size of adjusted gross 
income in table 1.10; and "high-income" returns (dis- 
cussed in detail belowl , table 1.11. Table 1.12 
shows data for selected sources of income by size of 
the source of income. 



Chart 1A. 

Number of returns filed by size of adjusted gross income, 1968, 1973, and 1978 



w 



Millions of 
returns filed 

35 




Individual Returns/1978 • Returns Filed and Sources of Income 



Table 16— Number o( Returns by MaHtat Status and Size of Adjusted 
Gross Income 

[Ad ligu'es »'(• esnm^ies D^scd on samples] 





Size ot Adiusled gross income and manlal slalus 


1977 


1978 


Change 1977 
lo 1978 


Number ol returns lor all 8djusl«d gross tncotne 
ctaasas — ; 


(1) 


(2) 


(3) 


86.634,640 


89.771.551 


3.136.911 




44,004.343 

1,294,752 

5,837,754 

152,837 

35,344,954 


44.483,348 

1,567,250 

6.382,444 

126.139 

37.212,370 


479.005 
272,498 
544,690 
-26,698 
1,867.416 




Beturns ol heads ol households 
Returns of surviving spouses 
Returns of single persons 




23.262.635 


22.236.197 


-1.026.438 




Joinl relurns ot husbands and wives 

Separate relums of husbands and wives. , , 
Returns ol heads ol households 
Returns ol Surviving spouses 
Relurns ol single persons 


3,433.270 

531,211 

1642,178 

29,372 

17,626,604 


2,929,584 
649,035 

1.553.456 

32,974 

17,071,148 


-503,686 

1 1 7,824 

-88,722 

3,602 

-555,456 


W.OOOunderSlO.OOO. total 


19.342.81S 


19.585.276 


242.457 


JOini returns ol husbands and wives 

Separate returns of husbands and wives 

Returns ol heads of households 
Returns of surviving spouses 
Returns ol single persons 


7 000,508 

351,956 

2,088,617 

47,729 

9.854,009 


6,050.137 

453,128 

2.444,978 

31,786 
10,605,247 


-950.371 

101,172 
356,361 
-15,943 
751,238 


S10.000 under $15,000. lotal 


14.299.206 


14.241.599 


-57.607 


Joint returns Of husba.ids and wives 
Separate returns ol husbands and wives . 
Returns ol heads ol households 
Relurns of surviving spouses 
Relurns ol single persons 


8,131,231 

224,961 

1,278,999 

28,275 

4,635,740 


7,443.907 

237,573 

1,307,103 

22,537 

5.230,479 


-687,324 
12,612 
28,104 

-5.738 
594.739 


$15,000 under $20,000, total 


It. 404.973 


11.408.934 


3,961 


Jomi relurns ol husbands and wives 

Separate returns of husbands and wives 

Returns of heads ol households 

Returns of surviving spouses 

Relurns ol single persons 


8,775,364 

126.111 

530,768 

9,280 

1.963,450 


8 156.001 
134,454 
619,091 
21,177 

2.478,211 


-619.363 

8,343 

88.323 

11,897 

514,761 


$20,000 or more, total 


16,325,007 


22.299.545 


3.974,538 


Joint returns of husbands and wives 
Separate returns of husbands and wives 
Returns of heads ol households 
Returns ol surviving spouses 
Returns ol single persons 


16,663,970 
60,513 
297,192 
38.181 

1,265,151 


19,903,719 

93.060 

457.816 

17,665 

1,827 285 


3.239,749 

32,547 

160,624 

-20,516 

562,134 



Statutory Adjustanents to Gross Incxane 

flftjustments to gross inorane included expenses 
incurred by business men and women or by farmers in 
the course of running a business, as well as certain 
expenses of enplovees such as moving or travel 
expenses. Sole proprietorship expenses were reported 
on Schedules C and F (or , in the case of partnerships 
or anall Business Corporations, on the appropriate 
forms filled in ty these aitities) and are detailed 
in the reports Statistics of Inccme — Sole Proprie- 
torship Returns, Statistics of Inocme — Partnership 
Returns, and Statistics of Inocroe — Corporation Inccme 
Tax Returns . 

Data on total statutory adjustments, disability 
inooroe exclusion, payments to an individual retire- 
meit arrangement (IRA) , payments to a self-orployed 
retiranent (Keogh) plan, and deduction for expense of 
living abroad are presented in tables 1.4 and 1.5. 
Data on the other statutory adjustments (employee bu- 
siness expenses, moving expanses, forfeited interest 
penalty, and alimony paid) were rwt tabulated for 

1978. Tax law changes affecting the deduction for 
expense of living abroad are discussed below under 
"Income Earned Abroad." 

Inocme Earned Abroad 

The Rjreign Earned Income Act of 1978 revised the 
method of taxation used by individuals with income 
earned abroad, effective primarily for Tax Year 

1979. The Act specified, however, that for 1978 
taxpayers could elect to use either the new 
provisions set forth by the Act or those in effect 
prior to its enactment. Therefore, for 1978, 
taxpayers could (a) under the 1977 rules, exempt up 
to $15,000 ($20,000 in the case of enployees of 



charitable organizations) of earned income from 
taxation but apply higher tax rates to anv remaining 
non-exenpt income or (b) under the 1978 rules, either 
exclude up to $20,000 from taxation because of 
residence in a so-called "hardship" area or take an 
adjustment to gross income for certain expenses of 
living abroad (generally limited to the amount of 
foreign earned incone) and apply the most advanta- 
geous tax computation method to any income remaining 
after the deduction or exclusion had been taken into 
account. 

Table 1 . 6 shows the total amount of incoite earned 
abroad, and the amount exempted, excluded, and deduc- 
ted, as well as selected tax items for returns with 
inocme earned abroad. (Additional information on the 
tax oonpjtation methods for these returns is shown in 
section 3, Tax Computation and Tax Rates.) Because 
the Foreign Earned Income Act was not enacted until 
November of 1978 and because it affected both Tax 
Years 1977 and 1978, the data on incorre earned abroad 
for 1978 may be slightly overstated. 



Long-Term Capital Gains 

The anount of long-term capital gain included in 
adjusted gross income for 1978 was affected by both 
the Tax Reform Act of 1976 and the Revenue Act of 
1978. For 1978, a capital asset had to be held for 
more than 12 months in order for it to qualify for 
Icng-term capital gain treatment, as specified by the 
Tax Reform Act of 1976. For Tax Year 1977, the 
holding period was 9 months; for 1976 and earlier 
years, it was 6 months. 

While the Tax Reform Act of 1976 specified when 
assets were eligible for long-term capital gain 
treatment, the Revenue Act of 1978 specified what 
amount of long-term capital gain would be excluded 
from gross income in determining adjusted gross in- 
ocme. Effective for taxable transactions occurring, 
and installmait payments received, after OctDober 31, 
1978, an amount equal to 60 percent of net long-term 
capital gain was excludable from gross income. Prior 
to that date, an amount equal to 50 percent of this 
capital gain was excludable. (The net amount of 
long-term capital gain was defined as the excess of 
the net long-term capital gain over the net 
short-term capital loss.) For Tax Year 1978 returns 
which included the October date (most individual 
returns were for Calendar Year 1978) , the amount of 
capital gain excluded was the sum of: 

(1) 60 percent of the lesser of (a) the net 
capital gain for the taxable year, or (b) the net 
capital gain taking into account only sales or 
exchanges after October 31, 1978; plus 

(2) 50 percent of the excess of (a) the net 
capital gain for the taxable year over (b) the net 
capital gain taken into account under (1) . 

Table IC presents data on the effect of this tax 
law change. Of the $48.6 billion of net long-term 
capital gains, $42.5 billion was subject to the 50 
percent exclusion rate and $6.0 billion subject to 
the 60 percent rate. More than 23 percent of the 
returns with net long-term capital gains showed gains 
excluded at the higher rate, even though it was in 
effect for only 2 months of the year. 

In addition tc providing for the 60 percent capital 
gain exclusion, the Revenue Act of 1978 also speci- 
fied that taxpayers age 55 or over oould exclude from 
gross inocme up to $100,000 of gain realized from the 
sale or exchange of a principal residence occurring 
after July 26, 1978. No breakout is provided in this 
report of the extent to which taxpayers took advan- 
tiage of this provision. 



Individual Returns/1978 • Returns Filed and Sources of Income 



Table IC— Returns With Long-Term Capital Gains In Excess of Short-Term 
Capital Losses Reported on Schedule D: Amounts Excluded at the 50 Percent 
and 60 Percent Rates, by Size of Adjusted Gross Income 



[All figures are eslimales based on samples — money amounts are in tnousands 0' dollafS) 








Long-tenn capital gains >n excess of shorl-term capital losses 


Size of adjusted 
gross income 


Number ol 

relums 


Total 


Excluded 
pofton 


Amount 

included 

m adjusted 

gross income 




(1) 


(2) 


{31 


(4) 


All Returns With Net Long-Term Capital 
Gain 










Total 


5.272.317 


48.588,985 


24.898.423 


23,690.562 


Under $5,000 

$5,000 unde> $10,000 . 

$10.000under$15,000 

$15,000 under $20,000. . 

$20,000 under $25,000 - - 

$25,000 under $30,000 


524.641 
675.075 

711.250 
642,697 
623.182 

508.595 


3.094,249 
2,630,138 
2,969,696 
3.703.876 
3,342,655 
3,442,217 


1,597.959 
1.364.031 
1.519.447 
1.901,144 
1,710,433 
1.763,698 


1.496,289 
1,266,107 
1,450.249 
1,802,732 
1,632,222 
1,678,518 


$30,000 under $50,000 . . 
$50,000 underSlOO, 000 

$100.000undef$200.000 - - 
$200,000 under $500,000 


948,350 
469,374 
129.634 
33.756 
4,346 
1.417 


8,643,714 
7,939,062 
5.162,656 
3,916,087 
1,647.616 
2,097,019 


4,432.659 
4,071.737 
2,642.154 
2.000.199 
837,681 
1,057,271 


4,211,046 
3,867,326 
2.520.502 
1,915.688 


$1,000.000ormore 


1,039,748 


Returns With Capital Gains Subject 
to 50 Percent Exclusion 










Total 


4.S69.7S7 


42,548,843 


21.274,421 


21.274.421 


under $5,000 . . 
$5,000 Ljnder$10, 000 
$10,000 under$l5.000 
$15,000 under $20,000 
$20,000 under $25,000 . 
$25,000 under $30,000 


492,096 
618,589 
657,066 
597,064 
572.881 
464,504 


2,585,838 
2,140,400 
2,623,616 
3.211,733 
2,951,503 
3,016.232 


1,292,919 
1,070,200 
1.311,808 
1,605.666 
1,475,751 
1,508,116 


1.292,919 
1,070,200 
1.311,808 
1 .605.866 

1,475,751 
1,508.116 


$30,000 under $50,000 
$50,000 under $100,000 
$100,000 urtder $200, 000 
$200,000 under $500,000 
$500,000 under $1 .000,000 
$1,000,000 or more 


869.159 
439,307 
121,328 
32,242 

4,170 
1,351 


7.535.441 
6,916,909 
4.554,365 
3,494,521 
1,508.883 
2,009.403 


3,767,720 
3,458,454 
2.277.182 
1,747.261 
754.442 
1.004,701 


3.767.720 
3.458.454 
2.277,182 
1.747.261 
754.442 
1.004,701 


Returns With Capital Gains Subject 
to 60 Percent Exclusion 










Total 


1.227.987 


6,040,142 


3,624.003 


2,416,141 


Under$5.000 

$5,000ur>der$)0.000 - - 
$10,000 under$l5, 000 
$15,000 urwjer $20,000 
$20,000 under $25,000 
$25,000 under $30,000 


97,492 
162,574 
148,942 
146,084 
148,250 
105,554 


508,411 
489,738 
346,061 
492.143 
391,152 
425,985 


305,040 
293.831 
207,639 
295,278 
234,681 
255,582 


203,370 
195,907 
138,441 
196,865 
156,471 
170,403 


$30,000 under $50,000 . . 
$50,000 under $100,000 
$100,000 under $200, 000 
$200,000 under $500,000 
$500,000 under$l.000.000 
$1,000,000 or more 


225,625 
136.526 
43.399 
11,448 
1,566 
525 


1,108.274 

1.022,154 
608,291 
421,566 
138,732 

87,616 


664,948 
613.282 
364,971 
252,939 
83,239 
52.570 


443,325 
408.872 
243.320 
168.627 
55.493 
35,046 



NOTE Detail may net add to total bacausa of rounding 



High-Incone Returns, Taxable and Nontaxable 

The Tax Reform Act of 1976 mandated the annual 
publication of "information on the amount of tax paid 
hy individual taxpayers with high total incomes," as 
well as "the number of such individuals... who owe no 
Federal inocme tax." The law specified that, in 
addition to adjusted gross income, three additiraial 
inocme concepts were to be used as classifiers: 
adjusted gross incone plus excluded tax preferences; 
adjusted gross inocme less investment interest; and 
"expanded incone," which was arrived at by both 
adding tax preferences to and subtracting investment 
interest from adjusted gross income. 

Neither tax preferences nor investanent interest 
were available in a pure form from the tax return. In 
the case of excluded tax preferences (amounts of 
irtcome cr deductions afforded special tax treatment) 
only two were available for all taxpayers: the 
dividend exclusion of ip to $100 per taxpayer 
receiving qualified dividends and the capital gains 
exclusion, equal to a portion (either 50 or 60 
percent, depending on the date of the transaction) of 
the excess of net long-term capital gains over net 
short-term capiteil losses. If the sum of the 
excluded capital gains plus other tax preferences 



(which were subject to the additional tax for tax 
preferences, i.e., the "minimum tax") exceeded 
$10,000 ($5,000 in the case of married persons filing 
separate returns) , the taxpayer was required to file 
a Form 4625 to compute the additional tax. For such 
taxpayers, the "tax preferences excluded from 
adjusted gross income," 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 lease over 
depreciation computed under the straight-line method; 
the excess of rapid amortization allowable on certain 
capital e)5>enditures (such as pollution control 
facilities) over the rormal depreciaticm deducticHi 
otherwise allowable; the excess of percentage 
depletion over the "adjusted basis" of the property; 
unrealized gain on the exercise of stock options; 
amounts set aside as bad debt reserves by financicd 
institutions in excess of the amounts needed on the 
basis of actual past experience; and intangible 
drilling costs to the extent that any amount deducted 
as a current expense exceeded the amount that oould 
have been charged to capital and deducted over the 
applicable number of yecirs. 

One tax preference item from Form 4625 that was not 
included was the itemized deduction tax preferer>ce. 



Individual Returns/1978 • Returns Filed and Sources of Income 



In ocntrast to the other items en Form 4625, the 
itemized deduction tcix preference was not excluded or 
deducted in arriving at adjusted gross incone, but 
rather was a deduction from adjusted gross inoone in 
arriving at taxable income. Therefore, it did not 
qualify as a "tax preference excluded frcm adjusted 
gross inccme" for purposes of this report and was 
thus not applicable to any of the three inoone 
concepts. 

The purpose of adding tax preferences to adjusted 
gross income was to obtain a measure of total inccrie 
which gave various sources of inccme more nearly 
equal treabnent, i.e., to include the full amount of 
each type of income, before any of the exclusions or 
deductions 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 expanses. In naking out their 
tax returns, taxpayers who borrowed money for 
investment purposes included the gross income from 
those 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 business and farm taxpayers, 
who deducted their business expenses from their 
business receipts and included only the net amount in 
their adjusted gross incomes. In other words, the 
purpose of subtracting investment interest from 
adjusted gross inccme was to have an income concept 
that included the "net" amount of investment inccme 
(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 en amounts bor- 
rowed strictly for investment purposes, it was neces- 
sary to approximate an amount of "investment inter- 
est" for the statistics. The method used was to con- 
sider 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 inccme (interest 
received, dividends, and capital gains) included in 
the ta^^ayer's total income, as described below. 



Since four different inoome concepts were used for 
table 1.11, and since these concepts contain differing 
amounts of investment inoome, the investment interest 
expense was limited depaiding on the income ooncept 
being tabulated, cis follows: 

(1) When the income coTcept being tabulated was 
"adjusted gross income" or "adjusted gross income less 
investment interest," investment income equalled the 
sun of: 

(a) interest received, 

(b) dividends aifter the exclusion of up to $100 
per taxpayer, 

(c) all net short-term capital gains, 

(d) that portion of Icng-term capital gains 
included in adjusted gross income, and 

(e) all the net short-term aind one-half the net 
long-term capital losses, limited to $3,000 per tax 
return. 

(2) When data en "expanded income" or "adjusted 
gross inoome plus excluded tax preferences" were 
tabulated, investment income equalled the sum of: 

(a) interest received, 

(b) dividends before exclusion, 

(c) all net short-term capital gains, 

(d) all net long-term capital gains, and 

(e) all the net short-term and one-half the net 
long-term capital losses, limited to $3,000 per tax 
return. 

Table ID shows the shifts in inccme class that 
resulted from adding tax preferences to adjusted gross 
income, from subtracting investmait interest, and from 
making both adjustments. Depending on which inccme 
concept is used, the number of "high-income 
nontcixables" (returns with total inccme of $200,000 or 
TKxe and no "total income tax") varied from 90 (based 
on adjusted gross inoome minus investment interest) to 
113 (based on adjusted gross income plus excluded tax 
preferences) . 

In addition to the data presented in this report, a 
detailed analysis, based on all 1977 and 1978 tax re- 
turns in the Statistics of Income santples, showing the 
reasons for nontaxability ind "near" nontaxability 
will be available later this year from the Office of 
Tax Analysis, U.S. Department of the Treasury, 
Washington, DC 20220. 



Table ID.— Numbw ol NonluabI* IMwm, Clm*Nlwl by Sla of Ineonw Undw 
Altomattv* Concepts 

(An figures ore asOmalM bu«d on Minpl«sJ 





Total 




Sae ot Income undof 
attemabve concepts 


Undw 
$100,000 


$100,000 

UTHler 
$200,000 


$200,000 
or more 




(1) 


(2) 


(3) 


{*) 


Tot»l numt»f ol fitume j 


21,0S3^4« 

21,061.915 

1.226 

105 

21,0ei,B49 

1,284 

113 

21,062.106 
900 

90 


21,0«2.«7 

21,061.854 
179 
14 

21.061.648 
183 
15 

21.062.047 


1.101 

61 
1.040 

1.101 

119 
962 


m 


Slz« of ExpwKlMl Incofiw 

Undef $100,000 




7 
91 

96 

8 

90 




Under $100,000 

$100,000 under $200,000 


Under $100,000 

$100,000 ury}er $200,000 

$200,000 or more 



Individual Retums/1978 • Returns Filed and Sources of Income 



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

[All figures are estimates baaed on samples-money amounts are in thousands ol dollara] 



Size and accumulated ue 
of adjusted gross income 



Number 

ol 
returns 



Percert 
ol 
total 



Adjusted gross income 
Kasdellcit 



Percent 

ol 

total 



Average 
(OoKan) 



Taxable rettfra 



Number 

d 
returns 



d 
total 



Adjuetsd groes Inconie 
lea dead! 



(1) 



(2) 



(3) 



(7) 



SIz* of Adjustad Gross 

To«tl 

No adjusted gross Income 

$1 under 11,000 

JI.OOO under »2,000 

»2,000 under $3,000 

t3,000 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 aider $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 



524.071 
3.487.295 
4,999,609 
4.680,830 
4,553,366 
3,991,026 

4,403,902 
4,401,607 
3,849,675 
3,699.146 
3,2X,856 

3,152,904 
2.947.780 
2,913,381 
2,668,149 
2,559,385 

11,408,934 
8,552,615 
5,386,257 
6535,452 
1,471,406 

285,309 
59.884 
6.581 
2,041 



06 
39 
56 
52 
51 
44 

49 
49 
4.3 
4.1 
36 

35 
33 
3,2 
30 
29 

12,7 
95 
60 
73 
16 

03 
01 



P) 




1,902,447 JOO 

-7,471,364 
2,023,096 
7,473,213 
11,705,483 
15,907,472 
17,943,794 

24,317,061 
28,607,922 
28,868,719 
31,367,198 
30,649.637 

33.1M.725 
33.905.286 
36.397,341 
35,995,235 
37,132,041 

198,794,563 
190,941,609 
146,822,233 
236.969.911 
96.283.476 

37.512.860 
16.711,100 
4.382.486 
4.106.279 



02 
06 
09 
12 
1,4 

1.9 
22 
2.2 
24 
24 

2,5 
26 
28 
2.9 
29 

15,3 
147 
11,3 
18,3 
74 

29 

1,3 
03 
03 



14,600 

-14.256 
580 
1.496 
2.501 
3.494 
4.496 

5.522 
6.499 

7.499 
8.480 
9.487 

10.496 
11.502 
12.493 
13.491 
14,508 

17,424 
22,326 
27^59 
36,566 
65.436 

131.482 
279.058 
665.930 

2.011. 



1004 



14.780 

2.619 

137.382 

140.762 

2.273.149 

^567.829 

3.033.869 
3,388,295 
3,369,340 
3,455.488 
3.054.152 

2.996,320 
2,635,892 
2,853,486 
2617.196 
2514.889 

11.279.676 
8.491.015 
5.352.156 
6.495,225 
1,460,169 

284,200 

59,796 
••8,612 




P) 



0,2 
02 
3,3 
37 

4,4 
4,9 
4.9 
50 
44 

44 

41 
42 
3,8 
3,7 

164 
12,4 
78 
9.5 
21 

04 
01 



P) 
P) 



1J41X2J*t 

-661.285 
994 

211.347 

363.014 

8.150.861 

11.581.541 

16.760.000 
22.066,266 
26,216,276 

29,306,404 
26,967257 

31,476,964 
32,627,180 
35,650,364 
35,300,466 
36,480,270 

196,583,473 
189,572,664 
145,804,644 
237,464,394 
96,568,047 

37,371,333 
16,668,841 
4,377,556 
4,103,975 



(9) 



P) 
P) 
P) 



0.7 
0.9 

1.4 
U 
20 
24 
23 

U 
26 
29 
28 
29 

15.8 
15.3 
11i 
19.1 
77 

3.0 
13 
0,4 
0.3 





Taxable relums-Conllnued 




Taxable income 


Inconw tflx aftBT crMfits 


Total Income tax 




Number 

ol 
returns 


Amount 


Percent 
ol 
total 


Number 

ol 
returns 


Amoait 


Percent 
ol 
total 


Amouit 


Psrotnt o(- 


Anenga 
team 

In 
(Ooin) 


ol adjusted gross income 


Total 


Taxable 
Incame 


AdMM 
grt» 
Inooms 




(10) 


(11) 


(12) 


(13) 


(l<) 


(15) 


(16) 


(17) 


(11) 


(19) 


(20) 


SIz* ol Adjuslsd Gross Incoms 

Tow 

No adjusted gross income 


60,050,434 

•475 

136,989 

140,313 

2,273,068 

2,566,818 

3.03^862 
3.387.865 
3.369.267 
3.452.403 
3.054.068 

2.998.207 
2.835.547 
2.853.483 
2.616.922 
2.514.882 

11.278.777 
8.490.499 
5.351.617 
6.491.523 
1.458.902 

283.753 
59.649 
6.538 
2.017 


1,027,301,022 

•20 

390.091 

372.391 

6504.654 

9.344.542 

13.920.051 
18.280.075 
20.600.267 
23.968.012 
23.705.292 

25.890.668 
26.839.806 
29.436.585 
29.263.807 
30.397.526 

163.237.583 
156.969.252 
121.431.375 
196.965.129 
78.841.226 

M.869.259 
13.556,415 
3.388.927 
3,068,070 


100.0 

P) 
P) 
P) 

06 
09 

14 
18 
20 
23 
23 

25 
26 
29 
28 

30 

159 
15,3 
118 
19,2 
7.7 

3,0 
13 
03 
03 


01,014,401 

•27 

•2,101 

136,943 

140,343 

2,272.064 

2.562.801 

3.029.493 
3,387.782 
3,366.540 
3.452,092 

3,053,811 

2,997,252 
2,834,617 
2,852,575 
2,615,454 
2,513,808 

11,272,830 
8,483,526 
5,349,746 
6,485,256 

1,454,445 

282,938 
59,426 
6,503 
2,009 


110,710,002 

•88 
•5,214 
8,324 
12,006 
145,079 
461,997 

949,111 
1,424,942 
1,743,453 
2246,870 
2.415.353 

2828,334 
3.010.133 
3.551.691 
3.676.437 
3.975.357 

23.387.996 
25.282.593 
21.927.091 
42.534.179 
24.031.456 

12.572.827 
6666.246 
1.900.316 
1.890.961 


100,0 

P) 
P) 
P) 
P) 

01 
02 

05 
0.8 
0,9 
12 
13 

1,5 
16 
19 
20 
21 

12 5 
135 
117 
228 
129 

67 
36 

1,0 
10 


100,il2,S37 

63.448 
6,267 
9,439 
13,076 
147.392 
465.316 

954.216 
1.427.624 
1.746.340 
2261,153 
2418,544 

2,631,844 
3,011,941 
3,554,404 
3,680,387 

3,961,131 

a419,368 
26,310,801 
21,977,167 
42,741,012 
24,380,402 

12866,761 
6,896,404 
2001141 
2,015,197 


lOOlO 

P) 
P) 
P) 
P) 

01 
02 

05 
01 
09 
12 
13 

1,5 
16 
19 
20 
21 

124 
134 
11,7 
22.7 
130 

11 

37 

1.1 
1,1 


1M 

P) 

P) 

2.4 
3.5 
23 
5,0 

M 
71 
15 
94 
102 

109 
11.5 
121 
12,6 
131 

14,3 
161 
111 
217 
30,9 

416 
50,9 
591 
663 


1M 

P) 

P) 

4.5 
3.6 
18 
4.0 

5.7 
6.5 
69 
77 
8.3 

9.0 
9.4 

too 

104 
109 

11,9 
134 
151 
110 
26,5 
34.4 
413 
457 
49,1 


vm 

4293 


$1 irder $1,000 

$1 000 under $2 000 


2J8J 

m 


$2000 under $3000 ..,,, . 


93 


$3000 under $4 000 


B 


$4 000 under $5000 


in 


$5,000 under $6 000 . , , 


315 


$6,000 under $7,000 


421 


$7,000 under $8,000 


511 


$8000 under $9000 


862 


$9,000 under $10,000 


IK 


$10000 l«ider $11 000 . . 


044 


$11,000 under $12,000 


1,017 


$12000 und» $13000 


1241 


$13,000 aider $14,000 


1,401 


$14 000 aider $15000 


1513 


$15,000 aider $20000 


2.071 




2,911 


$26,000 under $30 OOO 


4101 


$30 000 aider $50 000 


ifiK 


150.000 under $100000 


11.W7 


$100000 under $200 000 


45237 
115,332 


1200,000 under $500 000 


$500,000 under $1,000,000 


304101 




9n3ii 





FootnotM tf and ol Ubia. 



Individual Returns/ 1978 • Returns Filed and Sources of Income 



TabI* 1.1 — Sclectad Income and Tax itema, by Size and Accumulatad SIza of Adjuatad Qroaa Incoma-ConUnuad 

[AJI liflufes afe estmales based on samptgs-money amountt ara in thousafujs of dollars] 



Sue and accutriuJaled sue 
ot adjusted groea income 



Nunibe' 

o( 
fetims 



Perceol 
o( 
total 



Adfusled groes income 
Ian deficit 



total' 



Average 

(Dolan) 



Taxable returns 



Number 

o( 
returns 



total 



Adjusted gross income 
leas deficit 



of 

total' 



(3) 



(5) 



(T) 



Cumulated From Smallaal Slza 
ol Ad|uatod Qroaa Incoma 

No adjusted gross income 

$1under|1,000 

»1 under 12.000 

II irder M.OOO 

It under KOOO 

J1 under $5,000 

It aider $6,000 

$1 iJider $7,000 

$1 under $8,000 

$1 under $9,000 

11 under $10.000 

$1 aider $11.000 

II under $12.000 

$1 axler $13.000 

II aider $14,000 

II aider $15,000 

$1 aider $20.000 

II aider $25.000 

$1 aider $30.000 

$1 aider 150,000 

11 aider I10O.0OO 

II aider $200.000 

$1 under $500.000 

$1 aider $1,000,000 

$1 or more 

Alntum 



524,071 
3,487,295 
8,486,904 
13.167,734 
17.721.100 
21.712,126 

26.116,028 
30,517.725 
34,367,400 
38,066,546 
41,297,402 

44,450,306 
47,396,066 
50,311,467 
52.979,616 
55,539,X1 

66,947,935 
75,500,550 
80,886,807 
87,422,259 
88,893,665 

89,178,974 
89,238,858 
89,245,439 
69,247.480 

89,771,551 



0.6 
39 
95 
147 
197 
242 

29.1 
340 
36.3 
424 
46.0 

495 
528 
56.0 
590 
619 

74 6 
841 
901 
97 4 
990 

993 
99.4 
994 
994 



-7.471.354 
2,023,096 
9,496,310 
21.201,792 
37,109,265 
55,053,058 

79,370,119 
107.978,041 
136,846,760 
168,213,959 
198,863,595 

231.964.320 
265.669.606 
302,266,947 
338,262.182 
375,394,223 

574,168,786 

765,130,395 

911.952,628 

1,150.922,539 

1,247.206,015 

1,284,718.874 
1,301.429,974 
1.305,812,460 
1,309,918,739 

1,302,447,386 



02 
07 
16 
28 
42 

61 
82 
10,4 
126 
15.2 

177 
203 
231 
256 
287 

438 
584 

696 

879 
952 

96-1 
994 
99.7 
1X0 



-14J56 
580 
1,119 
1,610 
2,094 
2,536 

3,039 
3,538 
3,962 
4,419 
4,815 

5,219 

5. 

6,006 

6385 

6,759 

8,577 
10,134 
11^74 
13,165 
14,030 

14.406 
14,584 
14,632 
14,677 

14,506 



14,780 

2,619 

140,001 

280,763 

2,553,912 

5,121,741 

8,155.610 
11,543.905 
14,913,245 
18,368,733 
21,422,865 

24,421,206 
27,257,097 
30,110,583 
32,727,779 
35,242,668 

46.522,344 
56,013,359 
60,365,515 
66,860,740 
68,320,909 
68,605,117 
68,664,913 

68,673,525 
68,688,306 



O 



02 
04 
37 
75 

11,9 
16.8 
217 
26.7 
312 

356 
397 
438 
47 6 
513 

67 7 
801 
879 
97 3 
995 



1M.0 
1000 
100,0 



-661.285 

212,340 

575,354 

8,726,015 

20,307,656 

37,067,616 
59,125,874 
84,412,150 
113,718,554 
142,685,611 

174,162,775 
206,799,955 
242,440,309 
277,749,774 
314,239,044 

510,822,517 

7X,395,181 

846,289,825 

1,063,754,219 

1,179,322,266 

1.216.683.599 
1.233,382,439 
1,237,759,996 
1,241,863,970 

1,241,202,685 



(9) 



P) 
O 
C) 



07 
1.6 

30 
4.8 
6.8 
9.2 
11,5 

14.0 
167 
195 
224 
253 
41.1 
56.4 
681 
873 
95.0 

960 
993 
997 
100.0 



Size and accumtiated size 
of adjusted groaa income 



Cumulated From Smalteat SIza 
of Adtuated Groaa Incoma 

No adjusted groaa income 

II aider $1.5» 

II aider $2,000 

II aider $3,000 

$1 aider KOOO 

11 aider $5,000 

$1 aider $6.000 

II aider $7,000 

$1 under $8,000 

II aider $9,000 

$1 aider 110,000 

tl aider 111,000 

II aider $12.000 

$1 aider $13.000 

II under $14,000 

II under $15,000 

$1 aider $20.000 

II aider $25,000 

$1 under $30,000 

$1 aider $50,000 

$1 aider $100.000 

II aider 1200,000 

II aider 1500,000 

II aidir 11,000,000 

II or more 

Aitetuma 

Pootrwtas at and of taliie 



Taxable returns-Continued 



Number 

ot 
returns 



(10) 



•475 

137,464 

277,777 

2,550,835 

5,117,653 

8,150,515 
11,538,380 
14,907,647 
18,360,050 
21,414,118 

24,412,325 
27547,872 
30,101,356 
32,718,277 
35,233,159 

46,511,936 
55,002,435 
60,354,052 
66,845,575 
68,304,477 

68,568,230 
68,647,879 
68,654,417 
68,666,434 

68,656,434 



(11) 



•20 

390,111 

762,503 

7,267,156 

16,611, 

30,531,750 
48,611,825 
69,412,092 
99,400,104 
117,105,395 

142,996,063 
169,835,869 
199.272,454 
228,536,261 
258,933,787 

422,171,370 
579,160,622 
700,591,996 
897,557,125 
976,396,351 

1,007,267,609 
1,020,824,024 
1,024.212,962 
1,027,301,022 

1,027,301,022 



of 
total 



(12) 



m 

m 



0,1 

07 
1.6 

3.0 
4.8 
68 
91 
11.4 

13. 
165 
194 
22.2 
25i 

41.1 
56.4 
682 
874 
95-0 

98.0 
994 

99.7 
1M-0 

1X0 



Income lax after credits 



Nuntw 

of 
retans 



(13) 



•27 
•2.101 
139,044 
279,387 

2,551,471 
5,114,272 

6,143,765 
11,531,547 
14,698,067 
18,350,179 
21,403,990 

24,401,242 
27^35,859 
30,068,434 
32,703,688 
35,217,696 

46,490,526 
54,974,052 
60,323,796 
66,809,053 
68,263,498 

68,546,436 
68,605,862 
68,612,365 
66,614,374 

68,614,401 



(14) 



•88 

•5,214 
13.537 
25,645 
170,625 
632,622 

1,581,732 
3,006,675 
4,750,128 

9,412,361 

12,240,685 
15,320,819 
18,872.510 
22,548,947 
26,524,305 

49,912,303 
75,194,896 
97,121,987 
139,658,168 
163,687,622 

176,260,449 
182.926,697 
184,627,012 
186,717,973 

106,718.062 



of 
total 



(15) 



P) 
(0 



01 
03 

08 
16 
25 
37 
5.0 

6.6 
8.2 
101 
121 
14.2 

26-7 
40.3 
52.0 
74.8 
877 

944 
98.0 
99.0 
1X0 

1X0 



Total Income tax 



(16) 



63.448 

6,267 
15.707 
28,783 
176,175 
641,563 

1,595,779 
3,023,403 
4,769,743 
7,021,596 
9,440,140 

12,271,984 
15,353,925 
18,906,329 
22,586,716 
26,569,847 

49,989.214 
75,3X,015 
97,277,183 
140,018,195 
164.390,596 

177,255,347 
184,151,751 
186,153,892 
188,189,069 

188,232,537 



Total 



(17) 



O 
P) 
P) 
P) 



01 
03 

08 
1.6 
25 
17 
50 

65 
82 
100 
120 
141 

266 

40-0 
517 
74-4 
874 

94-2 
979 
969 
lX-0 

loao 



Taxable 



(16) 



P) 
P) 



11-8 
13.0 
13.9 
15.6 
16.8 

17.6 
18.0 
18.2 
183 



Adjusted 
groas 



(19) 



9.8 
10.8 
115 
12-9 
13-9 

146 
14-9 
15-0 
152 



Average 
ncome 

tax 
(Dolars) 



(20) 



4,233 
2,393 

112 
103 
69 
125 

196 
262 
320 
382 

441 

503 
563 
628 
690 

754 

1,075 
1,369 
1,611 
2.094 
2,406 

Z584 
^682 
2,711 
i740 

2.740 



Individual Returns/1978 • Returns Filed and Sources of income 



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

[Al] figures are estmales based on samples-money amounts are in thousands of dollars] 





All returns 


Taxable returns 


Sae and accumulated size 


Numtief 

of 
returns 


Percent 
of 
total 


Adfusted gross income 
less deficit 


Number 

of 
returns 


Pefcert 
of 
total 


Adjusted gross income 
IMS deficit 




Amount 


Percent 

o( 

total' 


Aiferage 
(Dollarsl 


Amount 


Pereent 

of 

total' 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


P) 


(8) 


(9) 


Cumulated From Largest Size 
of Adjusted Gross Income 

$1 000 000 or more 


2,041 

8,622 

68,506 

363,815 

1.826,221 

8.360,673 
13.746,930 
22,299,545 
33.708,479 
36,267,864 

38.936,013 
41.849,394 
44.797,174 
47,960.078 
51.180.934 

54.980.060 
56,729,755 
63,131.452 
67,536,364 
71,526,380 

76.079,746 
80.760,576 
85,760,186 
69,247,480 

89,771,551 


C) 

C) 

01 
04 
20 

93 
153 
248 
376 
404 

434 
466 
49 9 
534 

57 

61 1 
654 
70,3 
762 
797 

847 
900 
966 
994 

1000 


4,106,279 
8,488,765 
25.199.866 
62.712.725 
158,996.200 

397.966.111 
544,766,344 
736,729,964 
934,624.517 
971,666,558 

1,007,651,792 
1.044,049,133 
1,077,954,419 
1,111,065,144 
1,141.704,781 

1,173.071.979 
1,201.940.698 
1,230,648,620 
1,264,665,681 
1,272,809,476 

1,288,716,947 
1,300,422,430 
1,307,896,643 
1,309,918,739 

1,302,447,366 


0.3 
06 
19 
46 
121 
304 
416 
56-2 
713 
742 

769 
79 7 
823 
848 
872 

896 
918 
93.9 
95.8 
97 2 

984 
993 
998 
1000 

994 


2,011,896 
964,647 
367,649 
177.247 
67.111 

47.600 
39.630 
32.993 
27.724 
26.791 

25.880 
24.948 
24.063 
23,171 
22,307 

21,375 
20,466 
19,492 
18681 
17,796 

16939 
16102 
16.251 
14.677 

14.508 


"8.612 

68,406 

352,616 

1,612,785 

6,308,010 
13,660,166 
22,151,181 
33,430,857 
35,946,746 
38,562,942 
41,416,428 
44.252.320 
47.250.640 
50.304,792 

63.760,280 
57.129,620 
60,517,915 
63,561.784 
66,119,613 

66,392.762 
68.533.524 
68,670.906 
68,673,625 

68,688,305 


C) 


01 
0.5 
2.6 

121 
19.9 
322 
487 
523 

561 
603 
644 
68.8 
73,2 

78.3 
832 
68.1 
925 
963 

996 
998 
1000 
1000 

1000 


4.103.975 
8.481.631 
25.170.372 
62.541.705 
158.109.751 

395.574.145 
641.468.790 
731.041.454 
927.624.927 
964.114.196 

999.423.662 
1.035.074.016 
1.067.701.196 
1.099.178160 
1.128,146.417 

1,157,451,621 
1,182,738.097 
1,204.796.355 
1,221,566.414 
1,233,137.966 
1,241,288,617 
1,241,651,630 
1,241,862,977 
1.241,863.970 

1.241,202.685 


03 


S500 000 or mwe 


0.7 




2.0 


$100000 Of more 


50 


$50 000 or more 


127 


$30,000 or more 
$25,000 or more 
$20,000 or more 


319 
43.6 
589 
74 7 


$14,000 Of more 

$13,000 Of more 
$12,000 Of more 
$11,000 or more 
$10,000 or more 
$9,000 or more 


776 

80.5 
833 
86.0 
88.5 
90.8 

932 








970 




984 




993 






$2,000 Of mote 
$1,000 Of more 
$1 or more 

All returns 


100.0 
100.0 
1X0 

999 



1 


Taxable retums-Contifiued 




Taxable income' 


Income tax after credits 


Total income tax 




Number 

ol 
returns 


Amount 


Percent 
ol 
total 


Number 

of 
returns 


Amount 


Percent 
of 
total 


Amount 


Percent of- 


Average 

income 

tax 
(Oollafs) 


of adjusted gross income 


Total 


Taxable 
income 


Adjusted 
gross 
income 




(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Cumulated From Largest Size 
ol Adjusted Gross Income 

$1,000,000 Of more 

$500,000 or more , 
$200,000 or more 
$100,000 or more 
$50,000 or more 


2,017 

8,666 

68,204 

351,957 

1,810.859 

8,302,382 
13,653,999 
22,144,498 
33,423,275 
35,938,157 

38,565,079 
41,408,562 
44,244,109 
47.242,316 
50,296,384 

53,748787 
57,118,054 
60,505,919 
63,538,781 
66,106,699 

68,378,667 
68,518970 
68,666,959 
68,666434 

68,666434 


3,088,070 
6476998 
20,033,412 
50,902,671 
129,743,897 

326709,026 
448140,400 
606,129,662 
768,367,235 
798,764,760 

828,028,567 
857,465,162 
884,304,969 
910,195,626 
933,900,918 

967,888,930 

978,489,197 

996,769,272 

1,010,689,323 

1,020,033,866 

1,026,538,519 
1,026,910,910 
1,027,301,001 
1,027,301,022 

1,027,301,022 


0,3 
06 
20 
50 

12,6 

318 
43 6 
689 
74 8 
77 8 

806 
636 
661 
886 
909 

932 
962 
97 
984 
993 

999 
1000 
1000 
1000 

lOOO 


2.009 

8.612 

67.938 

350.876 

1.805,321 

8,290,676 
13,640,322 
22,123,848 
33,3%,678 
36,910,486 

38,626,940 
41,378,616 
44,213,132 
47,210,38» 
60,264,195 

63.716287 
67.082.827 
60.470.609 
63.500.102 
66.062.903 

68.334,987 
68,475,330 
68.612,273 
68.614,374 

68,614,401 


1,890,%! 

3,791,276 
10,457,524 
23.030,351 
47.061,807 

89,696,986 
111,523,077 
136,806,670 
160,193.669 
164.169.026 

167.946.463 
171.397.166 
174.477.268 
177.305.622 
179.720,975 

181,%7,e46 
183,711,299 
185,136,241 
186085,351 
186,647,349 

186,692,428 
186,704,436 
186,712,760 
186717,973 

166,718,062 


10 
2.0 
56 
123 
252 

480 
597 
733 
658 
87 9 

899 
918 
934 
960 
963 

975 
984 
992 
997 
99.9 

100,0 
1000 
1000 
1000 

1000 


2,015.197 
4,017.336 
10.913.742 
23,770.493 
48,160.894 

90,891.906 
112,869,074 
138,179,875 
161,599,242 
165,680.373 

169.260.760 
172.615,164 
175,897,105 
178,728,949 
181,147,493 

183,399.346 
186.146.686 
186,573.310 
187,527,526 
187,992,914 

188,140,306 
188,153,383 
188,162,822 
188,169,089 

188,232,537 


1,1 
Zl 
58 
126 
256 

48.3 
600 
73.4 
65.9 
880 

900 
916 
935 
950 
96,3 

97 5 
96.4 
992 
997 
99.9 

100,0 
1000 
100.0 
100.0 

100.0 


6S.3 
62.0 
54.5 
467 
371 

27 6 
252 
226 
210 
20,7 

20.4 
20,2 
199 
196 
194 

191 
16.9 
187 
166 
164 

183 
18.3 
183 
18.3 

18.3 


491 
474 
434 
380 
30.5 

230 
208 
189 
17.4 
17.2 

169 
167 
166 
163 
161 

15.8 
157 
156 
154 
152 

15.2 
15.2 
15.2 
162 

16.2 


986.326 
466.481 
159.539 
67.412 
26.562 

10940 


$26 000 Of more . . 


8,263 
6238 




$15,000 or more 
$14,000 or more 

$13,000 or more 
$12,000 Of more 
$11,000 Of more 
$10,000 or more 


4,834 
4,606 

4.389 
4,173 
3,975 
3.783 
3.601 

3411 




$7,000 or more 

$6000 or more 

$5,000 or more 

$4,000 or more 

$3,000 Of more 

$2,000 or more 

$1 000 or more 


1241 
3.083 
a951 
2.843 

2,751 
2,745 
2,740 
2740 




All returns 


2,740 



'Estimate should be used with caution because of the small number of sample returns on wlilcli it is based 
**Oata combined or deleted to avoid disclosure of information for specific taxpayers 
'Percent based on positive income only 
'Less than 05 percent 
'Percent not computed 
NOTE Detail may not add (o total because of rounding 



Individual Retums/197€*Returns Filed and Sources of Income 






>• 

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249,890 
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343,095 
237,039 
207,171 
179,747 
895,535 
371,679 


958.994 
443,204 
666,530 
358,739 
265,424 






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28 



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in -^ o oD r- — 
en CM o in 1- r^ 
to to CM r- T- I- 
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r^ m CD 0(D CM 
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T- r-- ^ 03 in in 
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6.014.203 
3.650.451 
1.663.237 
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293,564 

491,548 

769,413 

1,240,283 

18,571,434 


285,760 

231,923 

77,824 

18,030 

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138,221 
166,897 
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30 



Individual Returns/ 1978 • Returns Filed and Sources ot Income 



Table 1.6— Returns With Income Earned Abroad: Selected Items by Size of Adjusted Gross Income 

(All figures are estimates based on samples - money amounts are in ttiousands ot dollars] 





Income earned abroad 


Amount exempted, 
excluded, or deducted 


Salaries and wages 


Total net profit less loss 
from business activities' 


Size of adjusted gross income 




















Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(71 


(81 


All returns with income earned abroad 


















Total 


169.951 


5,772.795 


166.801 


2,367,749 


134.749 


4.214.735 


17,483 


11.220 


No adjusted gross income 


21 443 


296 297 


"21 196 


■279 969 


'4 277 


•7,110 
270,156 
438,999 
505 104 


•308 
•6,604 
•2,091 
• 1 819 


•3 639 




64.599 


944 707 


54 599 




39,624 
25 317 




$10 000 under $20 000 


26 392 


761 146 


26 206 


428 866 


•-8,304 
•1 986 


$20 000 under $30 000 


21 435 


714 762 


20 012 


262 310 


19 862 


$30,000 under $50,000 


22.093 


1.040,476 


21,210 


293 057 






2.597 
3,109 




$50,000 under $100,000 


19.220 


1,403,379 


18,952 


295,286 


19,113 


1,377,564 


-9,558 


$100,000 under $200,000 


4,257 


498,278 


4,147 


67,531 


4,112 


533,861 


742 


15,122 


$200,000 under $500 000 


464 


96,414 


432 


6 664 










$500,000 under $1,000,000 


40 


12,609 


39 


594 


36 


10,286 


20 


3,378 




8 


4.729 


8 


93 




3.446 






Returns witfi tax-exempt foreign income 
















Total 


135.790 


3.759,102 


135.790 


1,955,180 


101,617 


2,168,942 


10,543 


20,929 


No adjusted gross income 


•21,147 


•287.774 


•21,147 


•278,325 


•4,228 


•3.626 


•12 


•-527 


$1 under $10,000 


51,173 


857.110 


51,173 


688,989 


36,771 


226.950 


•3.178 


•162 


$10,000 under $20,000 


23,776 


698,814 


23,776 


395,983 


22,750 


362.080 


•1.856 


• — 11,164 


$20,000 under 530.000 


16,649 


556,755 


16,649 


235,316 


15,076 


365.112 


•1.623 


•2,693 


$30,000 under $50,000 


13,174 


582,550 


13,174 


185,024 


13 076 


512 945 


1,888 


5,923 


$50,000 under $100,000 


8,374 


581,097 


8,374 


144,075 


8,325 


519.862 


1,611 


5,382 


$100,000 under $200,000 


1,277 


145,005 


1,277 


23,550 


1,181 


133.100 


266 


10,874 


$200,000 under $500.000 


195 


41,356 


195 


3,420 


191 


39.559 


93 


5,327 


$500,000 under $1,000,000 


20 


6,830 


20 


422 


16 


3.971 


13 


2,177 


$1,000,000 or more 


5 


1,811 


5 


78 


3 


1,736 


3 


83 


Returns witti exclusion of income 


















earned in fiardsfiip areas 


















Total 


6.136 


272.267 


6.136 


98,100 


6.126 


178.337 


2.966 


-16.070 


No adjusted gross income 


_ 


$1 under 110000 


•2,853 


•86,001 


•2,853 


•42,795 


•2,853 


•43206 


•2,853 


■-16,214 


$10,000 under $20,000 


— 


— 


— 


— 


— 


— 


— 


— 


$20 000 under $30,000 


■981 


■45,994 


•981 


•16,223 


•981 


•30.199 


•98 


• — 14 


$30 000 under $50,000 


•1.054 


•55,479 


■1,054 


•20.020 


•1,054 


•35.774 


— 


— 


$50 000 under $100,000 


•1.238 


•83,530 


■1 238 


•18.585 


•1,228 


•67 386 


•10 


•167 


$100 000 under $200,000 


•5 


■428 


■5 


■400 


•5 


•1 014 


— 


— 


$200 000 under $500 000 


•5 


■835 


•5 


•78 


•5 


•767 


•5 


•1 


$500 000 under $1 000,000 


— 


— 


— 


— 


— 


— 


— 


— 


$1 000 000 or more 


— 


— 


— 


— 


— 


— 


— 


— 


Returns witfi deduction for 


















expense of living abroad 




















28.644 

•49 


1.751,754 

•3,485 


28.644 

■49 


314,468 

•1,643 


27.872 

•49 


1.832.351 

•3486 


3.372 

•49 


346 


No adjusted gross income 


•-873 


$1 under $10,000 


■573 


•1,596 


■573 


•1,596 


— 


— 


•573 


•1 360 


$10 000 under $20 000 


•5.608 


•144.437 


■5,608 


•32,883 


•5,559 


•102 910 


•49 


■2,587 


$20 000 under $30,000 


•2,382 


•65,157 


•2382 


•10,771 


•2382 


•74 564 


— 


— 


$30 000 under $50 000 


6.982 


369,873 


6,982 


88,014 


6933 


388 086 


709 


2 068 


$50 000 under $100 000 


9.870 


756,038 


9.870 


132,626 


9,822 


801 440 


1439 


-15917 


$100 000 under $200 000 


2.901 


350,921 


2,901 


43,581 


2852 


397 979 


438 


4 387 


$200 000 under $500,000 


257 


52,214 


257 


3,167 


254 


56,526 


106 


3 800 


$500 000 under $1 000 000 


19 


5,115 


19 


172 


••21 


••7,361 


••9 


•■2 943 


$1 000,000 or more 


3 


2,918 


3 


16 











Footnotes at end of table 



Individual Returns / 1978 • Returns Filed and Sources of Income 
Table 1.6— Returns With Income Earned Abroad: Selected Items by Size of Adjusted Gross— Continued 

(All figures ate estimales based on samples money amounts ace m Ihousanrts ol dollacs| 



31 



Size of adiusled gross income 



AM returns with income earned abroad 



Total.. 



No adjusted gross income.. 

$1 under $10,000 

$10,000 under $20,000 
$20,000 under $30,000 

$30,000 under $60,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500.000 

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



Returns wilti tax-exempt foreign income 



Tola!.. 



No adjusted gross income.. 

$1 under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$60,000 under $100,000 

$100,000 under $200,000 , 

$200,000 under $500,000 , 

$600,000 under $1,000,000.. 
$1,000,000 or more , 



Returns witti exclusion ol income 
earned in hardstiip areas 

Total 

No adjusted gross income 

$1 under $10,000 

$10,000 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 



Returns witti deduction for 
expense of living abroad 



Total.. 



No adjusted gross income.. 

$1 under $10,000 

$10,000 under $20,000 

$20,000 under $30.000 

$30,000 under $50,000 

$60,000 under $100,000 , 

$100,000 under $200,000 , 

$200,000 under $500,000 

I $600,000 under $1,000.000.. 
$1,000,000 or more 



Ad)usted gross income 
less deficit 



Number of 
returns 



(91 



•2.853 

•981 

•1,054 

•1,238 

•5 

•5 



(10) 



53.043 


4.081.973 


•4,535 


■-15,653 


54,599 


276,085 


26,392 


413,726 


21,435 


507,601 


22,093 


888,794 


19,220 


1,288,701 


4,257 


546,251 


464 


122,218 


40 


27,163 


8 


27,088 


18.882 


2.306.712 


■4,239 


• — 14,714 


51,173 


248,794 


23,776 


367,393 


16.649 


380,486 


13.174 


514,506 


8.374 


551,299 


1.277 


168,003 


195 


54,233 


20 


13,114 


5 


23,598 



166.285 



■26,992 

•27 718 

•34,434 

•75,202 

■837 

■1,102 



28.644 


1.578.503 


■49 


•-763 


■573 


•299 


•5.608 


•85,074 


•2,382 


•67,662 


6.982 


302,446 


9.870 


673,670 


2.901 


369,019 


257 


64,287 


19 


13,319 


3 


3.490 



Total Itemized 
deductions 



Number o) 
returns 



■4,227 

11,955 

13,061 

10,250 

9.606 

2,219 

339 

37 

8 



40.306 



•4,227 
10,886 
■9,331 
9,126 
5,666 
899 
147 



2.04B 



■981 

•171 

•886 

•5 

•6 



■4,061 

■1,326 

953 

3,364 

1,272 

198 

18 

3 



(12) 



314.776 



•30,358 

43,534 

64,116 

62,370 

72,722 

26,419 

8.259 

2.514 

4.485 



■30,358 

33,559 

■42,343 

54,187 

41.460 

12,836 

4,442 

1,827 

4,307 



•4,990 

■1,428 

•8.064 

•58 

•60 



79.663 



•23,278 

■6,574 

6,755 

25,767 

12,550 

3,874 

687 

177 



Exemptions 



496,625 

51,747 

155,088 

57,966 

73,389 

73,666 

66,085 

16,830 

1,691 

135 

28 



388.105 

•50,761 

148,236 

49,999 

62,226 

41,921 

29,167 

5,075 

639 

66 

16 



■5,706 

•1,079 

•2,991 

•3.253 

•10 

•25 



95.609 

■246 

■1,146 

■16,386 

■6,718 

25,222 

34.416 

11,473 

927 

55 

12 



372,469 

38,810 

116,316 

43.475 

55.042 

55,260 

49,564 

12.623 

1,268 

101 

21 



291.079 

■38,071 

111,177 

37,499 

46,669 

31,441 

21.875 

3.806 

479 

50 

12 



■4.280 

•809 

•2,243 

•2.440 

•8 

•19 



71.707 

■184 

■860 

■12,289 

■4,289 

18.917 

25,812 

8,606 

695 

49 

9 



Taxable income 



Number of 
returns 



138.329 


3.609.583 


44,420 


143.622 


26,392 


363,928 


21,435 


426,704 


22,093 


803,798 


19 220 


1 196.470 


4,257 


514.065 


464 


113.730 


40 


24.660 


8 


22606 


05,037 


1.970.064 


41,667 


120,909 


23,776 


331,008 


16,649 


320.008 


13,174 


468,082 


8,374 


605692 


1,277 


154,109 


195 


49.768 


20 


11,296 


5 


19,293 



6,136 



■2.853 

•981 

•1,064 

■1,238 

•5 

•6 



(161 



•22,713 

•24.175 

•31,310 

•67.544 

•787 

■1.040 



28.022 


1.458.422 


■6,608 


■68,442 


■2.382 


■59,717 


6,982 


279.647 


9,870 


532,612 


2,901 


351.818 


257 


60,336 


19 


12,639 


3 


3,313 



Footnotes at end of table. 



32 



Individual Returns/ 1978 • Returns Filed and Sources of Income 



Table 1.6— Returns With Income Earned Abroad: Selected Items by Size of Adjusted Gross— Continued 

|AII figures are estimates based on samples - money amounts are in ttiousands of dollars] 



Size of adjusted gross income 



All returns witfi income earned abroad 



Total- 



No adjusted gross income 

$1 under $10.000 

$10,000 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 



Returns with tax-exempt foreign income 



Total.. 



No adjusted gross income 
$1 under $10,000 
$10,000 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 



Returns witti exclusion of income 
earned in hardship areas 



Total 



No adjusted gross income. 

$1 under $10,000 

$10,000 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 
$1,000000 or more 



Returns with deduction for 
expense of living abroad 



Total., 



No adjusted gross income 
$1 under $10,000 
$10 000 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 



Income tax before credits 



Number of 
returns 



(17) 



12.246 


1,177,050 


18,960 


■19.917 


25,818 


86.481 


21,435 


101.898 


22,044 


219.108 


19.220 


440.815 


4.257 


224.840 


464 


56.459 


40 


14.213 


8 


13.318 



79.003 



•16,107 

23,202 

16,649 

13,174 

8,374 

1,277 

195 

20 

5 



•2,853 

•981 

•1,054 

• 1 ,238 

•5 

•5 



27.973 



■5,608 

•2 382 

6,933 

9 870 

2 901 

257 

19 

3 



(18) 



Foreign tax credit 



Number of 
returns 



611.140 



•17.729 

81.644 

78.259 

125.032 

195.127 

70.066 

25.173 

6.433 

11.676 



•2.188 

•5.924 

•6.983 

•22.635 

•346 

•649 



•10.693 

•14.210 

77,898 

226 302 

151 087 

29 133 

7413 

1 642 



(19) 



71,912 



•4,227 

18.969 

9.551 

18.390 

16.315 

3.983 

437 

32 

8 



48.212 



•4.227 

18.748 

•7.071 

9.862 

6.940 

1,175 

169 

15 

5 



1,054 

•544 

•5 

•5 



24.304 



•3.399 

■2.382 

6.591 

8.936 

2.736 

241 

16 

3 



(20) 



654.308 



■8.145 

56,563 

36,751 

117,574 

248,618 

137,863 

32,974 

6,016 

9,804 



296.868 



•8,145 

56.292 

•25.945 

58.072 

90.810 

33.893 

12.436 

2.458 

8.817 



•3.669 

•5.789 

•345 

•28 



•5.715 

•10.779 

47.965 

146.935 

102551 

18053 

3 191 

987 



Income tax after credits 



Number of 
returns 



(21) 



86.426 



•10.506 
15.979 
18.611 
19.838 
17.054 
3.956 
438 
36 



55.501 



•7.653 

•13.584 

13.997 

11.408 

7.502 

1.147 

186 

19 

5 



•981 
• 1 054 
•1.238 



■2.209 

■2.210 

6.493 

8 576 

2 730 

244 

17 

3 



(22) 



500.713 



■9.198 

25.977 

61.046 

97.380 

186.315 

85.893 

23.212 

8.180 

3.512 



300.138 



•8.245 

•21.837 

49.308 

64.470 

100.875 

35.940 

12.641 

3.964 

2.858 



26.990 



•953 

•5 727 

•3 124 

■16.566 



■620 



■4,101 
■3 002 
28618 
77 155 
47 713 
10 890 
4 2'5 
654 



Total income tax 



Number of 
returns 



■Estimate stiould be used witfi caution because ot I tie small number of sample returns on wtiicti it is based 
■ ■Data combined to avoid disclosure ot information toi specific taxpayers 

Consists o( business and profession farm pailnerstiip and Small Business Corporation net profit less net loss 
NOTE Detail may not add to total because of rounding 



(23) 



86.475 



■10,506 

15,979 

18,611 

19,838 

17.102 

3.956 

439 

36 



•7.653 

•13.584 

13.997 

11.408 

7.519 

1.147 

187 

19 

5 



6.131 



•981 
•1.054 
•1 238 



22.513 



■2209 

■2210 

6 493 

8.607 

2.730 

244 

17 

3 



(241 



505.255 



■9.198 

25.977 

61.046 

97.656 

188.093 

86.352 

23.431 

8.505 

4.997 



■8.245 

■21.837 

49.308 

64.470 

102.402 

36.038 

12.708 

4.168 

4.342 



■5 727 

■3 124 

■16 566 



■4 101 
■3 002 
28 894 
77 407 
47,925 
11 022 
4 337 
654 



Individual Returns/ 1978 • Returns Filed and Sources of Income 



33 



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34 Individual Returns/ 1978 • Returns Filed and Sources of Income 

Table 1.8— Returns With and Without Presidential Election Campaign Fund Checkoff: Response Boxes Checked by H/larital Status and 
Size of Adjusted Gross Income 

(All figures are estimates based on samples] 





Total 
returns 


Returns 

witti no 

eligible 

tax 




Re 


urns with eligible tax 






Total 


With one or more 
"Yes" boxes checked 


Nonjoint returns 




Number 

of 
returns 


Number 

of "Yes 

boxes checked 


Total 


NumtDer of 

returns with 

no boxes 

checked 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


All returns total 


89,771,551 

9.010.975 
9.234.196 
8.394.928 
8.251.372 
6.930.002 
6.100.684 

5,581.530 
5.010,364 
4,680,008 
4,277.947 
8.552.615 
5.386.257 

6.535.452 

1.471.406 

285.309 

59.884 

6.581 

2.041 

22.236.197 
19.585.276 
14.241.599 
11.408,934 
22.299.545 


20,150,806 

8.818.496 
6,783.711 
2,361,022 
1.157.015 
413.026 
247.731 

99.395 
69.620 
49.693 
32.485 
49.932 
26.708 

31.578 

9.331 

972 

82 

".? 

16.873.872 

2.659.398 

387.694 

111.230 

118.612 


69,620,745 

192.479 
2.450.485 
6.033.906 
7.094.357 
6.516.976 
5.852.953 

5.482.135 
4.940.744 
4.630315 
4.245.462 
8.502.683 
5.359.549 
6,503.874 
1.462,075 

284.337 
59.802 

••8.613 

5.362.325 
16.925.878 
13.853.905 
11.297.704 
22.180.933 


23,030,457 

48.316 
627.478 
1.860.259 
2.102.775 
2.022.772 
1.858.968 

1.785.639 
1.592.035 
1.605.977 
1.402.195 
2.966.396 
1.986.237 

2.488.214 

554.794 

103471 

21.948 

2.270 

713 

1.484.187 
5.177.413 
4.447.692 
3.797.122 
8.124,043 


35,696,534 

52.845 
628.962 
1 .894.829 
2.484.071 
2.667.217 
2.697.570 

2.680.152 
2,504.203 
2.624.298 
2.402.120 
5.329.870 
3.704,157 

4,729,014 

1,053.617 

196.598 

41,531 

4,199 

1,281 

1,494.881 
6.233.043 
6.614.756 
6.293.587 
15.060.267 


30,706,564 

151.491 
2.439.533 
5.797.685 
5.619.946 
4.345.781 
3.216.573 

2.526.697 
1.843.387 
1.383.823 
1 .000.292 
1.321.843 
488.139 

414.828 

123.964 

24.475 

6.678 

••1,429 

5.299.672 
13.054.764 
6.735.913 
3.234.859 
2.381.356 


7,588,167 


Under $2 000 


52 714 


S2 000 under S4 000 


635 987 


$4 000 under $6 000 


1 372 670 


$6 000 under $8 000 


1 417.237 


S8 000 under SlO 000 


1 056.031 


$10 000 under $12 000 


843.960 


$12 000 under $14 000 


623 486 




424,925 


$16 000 under $18 000 


336,742 




246.035 


$20 000 under $25 000 . ... 


307.512 


$25 000 under $30 000 


109.737 




107.457 


SSO 000 under $100 000 


41.823 


S100 000 under $200 000 


8.781 


£200 000 under $500 000 . 


2.516 










All returns, summary: 
Under $5 000 


1.380.105 




3.154.534 


$10 000 under $15 000 


1.706.880 




768.268 




578.380 












Returns 


with eligible lax — 


Continued 






Size of adjusted gross income 


Nonjoin 
Con 


returns— 
tinued 


Joint returns 


Numtier ot 
returns with 

one "Yes" 
txix ctiecked 


Number ol 
returns with 

one "No" 
box checked 


Total 


Number of 

returns with 

no boxes 

checked 


Numtier of 
returns with 

one "Yes" 
box checked 


Number ol 

returns with 

two "Yes" 

tx)xes checked 


Numtjer of 

returns with 

only "No" 

boxes checked 




(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


All returns, total . , . 


9,744,520 

43.786 
625.994 

1.822.278 

1 .694.255 

1.320.135 

978.945 

834,301 
633,026 
521 .359 
354,089 
502,076 
200.061 

160.796 

42.789 

8,178 

2,011 

307 

134 

1.473.491 
4.032.957 
2.145.157 
1.176.563 
916.352 


13,373,877 

54,991 
1,177,552 
2.602.737 
2.508.454 
1.969.615 
1.393.668 

1.068.910 
785.436 
525.722 
400.168 
512.255 
178.341 

146.575 

39.352 

7.516 

2.131 

311 

123 

2.446.076 
5.867.273 
2.883.876 
1.290,028 
886.624 


38,914,181 

40.988 

10.952 

236.221 

1.474.411 

2,171.195 

2,636.380 

2.955.438 
3.097.357 
3.246.492 
3.245.170 
7.180.840 
4.871.410 

6.089.046 

1.338.111 

259.862 

53.124 

5,554 

1,630 

62,653 

3,871.114 

7.117.992 

8.062.845 

19.799.577 


9,789,494 

17.004 
4.768 

96.503 
433.402 
570.019 
671.143 

811.183 
733.693 
851,593 
802.896 
1.743.344 
1.128.180 

1.472.893 

355.904 

77.863 

16.620 

1.923 

563 

27.211 
1.094.485 
1,833.617 
2.036.891 
4,797.290 


617,708 

"3.412 
27.224 
58.192 
41.421 

56.825 
46.841 
66.297 
46.029 
100.846 
68.256 

86.618 

13.182 

2.166 

354 

34 

11 

"88.828 
135.471 
121.942 
271.467 


12,668,229 

••6,013 

34,570 
381,296 
644,445 
838.602 

894.513 
912.168 
1.018.321 
1.002.077 
2.363.474 
1.717.920 

2.240.800 

498.823 

93.127 

19.583 

1.929 

568 

••1,066.324 
2.167.064 
2.498.617 
6.936.224 


15,838,750 


Under $2,000 


19.454 




4.700 


$4,000 under $6,000 


101.737 




632.489 


$8 000 under $10 000 .... 


898,539 




1.085.214 


$12,000 under $14,000 


1.192.917 




1.404.655 


$16,000 under $18,000 


1.310.281 




1.394,168 


$20,000 under $25,000 


2.973.176 


$25 000 under $30 000 


1.957.054 


$30,000 under $50 000 


2.288.735 


$50,000 under $100.000 


470.202 


$100,000 under $200 000 


86.706 


$200,000 under $500,000 


16.567 


$500,000 under $1 000 000 


1.668 


$1 .000.000 or more 


488 


All returns, summary: 

Under $5.000 

$5,000 under $10.000 


24,746 
1,632,173 




2,981,840 


$15,000 under $20.000 


3,405.395 


$20,000 or more 


7.794.596 







• 'Data combined to avoid disclosure of mtormation for specific taxpayers 



Individual Returns / 1978 • Returns Filed and Sources ol Income 



35 



Table 1.9— Form 1040A Returns: Sources of Income, Deductions, and Tax Items by Marital Status 

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



Selected income and lax items 



Number ol 
returns 



Joint returns ol 
husbands and wives 



Number ol 
returns 



Separate returns ol 
husbands and wives 



Number ol 
returns 



Returns ol heads 
ol households 



Number ol 
returns 



Returns ol single persons 



Number ol 

returns 



Number ol returns 

Adjusted gross income.. 

Salaries and wages 

Dividends in adjusted 
gross income 



Interest received 

Zero bracket amount.. 

Exemption amount 

Taxable income 



Income tax belore credits 

Credit lor contributions 

to candidates for public office.. 

General tax credit 

Earned income credit: 

Total 

Used to offset income 

tax before credits 

Relundable portion 



Income tax after credits.. 

Total taxpayments 

Total tax withheld 

Tax due at time of filing.... 



Tax paid with return 

Balance due after remittance.. 

Total overpayment 

Overpayment refunded 



(1) 



(2) 



JIL 



W 



_15L 



J6L 



(7) 



_18L 



(9) 



llOl 



35.947.141 
35.942.662 
35.861,367 

485.987 

8.718,277 
33,227.211 
35.947,141 
33.227,211 

24,987,090 

988,110 
24,987,090 

3.295,271 

1,193.622 
2,650.941 

23.025,556 

35,166.473 

35.166.473 

2,619.045 

1,786.612 

1,962.758 

32,960,862 

32,945,115 



263,565,890 
262,495,599 

69.820 

998.755 

71,447,816 

47,973.071 

217,067,267 

27.926.158 

26,816 
2,757,740 



115,648 
564.060 

25.025,953 

33,655.589 

33.644.330 

691.984 

396.004 

295.980 

9,884,460 

9,882,488 



8.531,814 
8.531.814 
8,531,814 

127,458 

2,348,708 
8,175,208 
8.531.814 
8.175,208 

7.383,205 

298,988 
7,383,205 



254,669 
1,068,451 

6,892,999 
8,343,508 
8,343.508 
1,472.999 

1.067,774 
1,114,162 
7,011,924 
7,001,275 



111,186,961 
110,836,664 

9,043 

339,538 
25,086,851 
22,118,441 
89,541,488 

12,293,855 

11,983 
1,145,728 

239,296 

11.731 
227,566 

11.124,413 

13,698,890 

13.689,857 

480.430 

293.556 

186.874 

3.282.145 

3,281,479 



749,782 
749 782 
744 939 

■5,077 

100,288 
690,156 
749,782 
690,156 

585,981 

35,818 
585,981 



531,297 
715,481 
715,481 
179,801 

63,181 
157,281 
544,983 
544,983 



3,885.653 
3,876.401 

•41 

9,212 

1,020,310 

974,340 

2,965,949 

376,450 

884 
33.543 



342.023 

375.328 

375.328 

49,045 

14,124 
34,921 
82,351 
82,351 



3,259,465 
3,259,465 
3,259 465 

•24,314 

329 722 
2866.876 
3259 465 
2,866876 

2.348,526 

93,859 
2,348,526 



908,953 
1,518,122 

1.677 448 

3,087,621 

3.087,621 

132.648 

78.796 

90 039 

3,116.771 

3.116.771 



22.011 057 
21.959410 

•2.564 

49.083 
5,755 665 
6567 251 
15 808.224 

1 798 571 

2,115 
254.271 



100.005 
322.667 

1.442 179 

2.435,708 

2.435.054 

18072 

8776 

9.296 

1 333 758 

1 333 758 



23 406 080 
23 401 601 
23.325 149 

329,138 

5 939.559 
21 494971 
23406 080 

21 494 971 

14 669.378 

559 445 
14,669 378 

89 282 

•30.000 
64 368 

13923.812 

23.019.863 

23 019.863 

833.597 

576,861 
591 276 

22 287 184 
22,282086 



126482.219 
125.823.124 

58.172 

500.923 

39,584.990 

18 313.038 

108 751 606 

13 457.282 

11 834 
1 324,197 

17 740 

•3912 
13.828 

12 117339 

17 145 662 

17 144,090 

144,437 

79 548 

64,889 

5 186 205 

5 184 900 



'Estimate should be used with caution because ol the small number of sample returns on whicti it is based. 
NOTE: Detail may not add to total because of rounding. 



36 



Individual Returns/ 1978* Returns Filed and Sources of Income 



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Individual Return8/1978*Returns Filed and Sources of Income 



37 



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38 



Individual Returns/ 1978* Returns Filed and Sources of Income 



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Individual Returns/1978*Returns Filed and Sources of Income 



39 



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40 



Individual Returns/1978 • 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 

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





Numtwr 

ol 
returns 


Amount 

ol 
income 


Tax prelerences 

excluded from adjusted 

gross income' 


Investment interest 
per income 
concept' 


Adjusted 

gross 

income 

less deficit 


Itemized deduction per income concept 


Tax status and size of income 


Total' 


Interes 
dedu< 


paid 
■tion* 


1 o^ ^laiuj oi lu Hj<^& wi iiiwii>v 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 




under alternative concepts 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) ' 


► (5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


Part 1— All Returns 
























Size of adluited gross Income 
























Tout 


»9,771.551 


1,302,447,386 


15.596.939 


29.361.431 


15,693,307 


8.010,834 


1,302,447,386 


25.756,298 


164.432.406 


23.543.646 


60.6(1.144 


Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more - 


89,703,045 
59,884 
6581 
2,041 


1,277,247,521 
16,711,100 
4,382,486 
4,106,279 


15,533,060 
55.554 
6332 
1,973 


24,514,069 
2,563,958 
1,064,687 
1,228,697 


15,643.880 
42.968 
4,896 
1,564 


7,117,602 
662,368 
175.627 
165,237 


1.277,247,521 
16.711,100 
4.382,486 
4,106,279 


26,689.003 
58.756 
6,515 
2,024 


159.236,751 

3,173,663 

997,139 

1,024.963 


23,488,151 
48,473 
5,346 
1,678 


69,469,694 
814,585 
212,114 
184,751 


Sl2e of eipanded Income^ 
























Tom 


89,771,551 


1,323,477,415 


15.596,939 


29.361,431 


15,846,227 


8.331.402 


1,302,447,386 


25,756,294 


156.101.004 


21.657.246 


52.349.742 


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


89,686.414 
72.300 
9,392 
3.445 


1.289,763,109 
20.267.585 
6.277.852 
7,168,868 


15,516,382 
68,033 
9.147 
3,377 


22,254,914 
3,186,737 
1.671.302 
2,348,477 


15,786,024 
50,862 
6.775 
2.566 


7,460.966 
544.691 
184,416 
141,339 


1,274.969,161 
17,625.538 
4,890.%7 
4,%1,731 


26.673,666 
70159 
9.202 
3,367 


161,406,049 

2,773,397 

878,674 

1,042,984 


21,814,904 
36,803 
4,142 
1,397 


52,029,115 
264,120 
38,099 
18,408 


Size of adjusted gross Income 
plus tax preferences 
























Total 


89,771,551 


1,331,808.817 


15.596,939 


29,361.431 


15,646.227 


0.331.402 


1,302,447,386 


25,756.298 


164.432,406 


23,543,648 


60,8(1.144 


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


89,681,285 
76,664 
9,929 
3,673 


1,296.071.336 
21,522,397 
6,622,564 
7,592,519 


15,511.320 
72.334 
9.680 
3,606 


22,084,429 
3,273,679 
1,587,160 
2,416163 


15,780,895 
55,226 
7,312 
2,794 


7.222,741 
664,315 
214.446 
229.900 


1,273,986,907 
18.248,719 
5.035,404 
5.176,356 


25,668,440 
74,523 
9,739 
3.596 


158,435.004 
3.559,220 
1.112,774 
1.325.409 


23.471.045 
61.656 
7,943 
3,004 


69,210,560 
958,543 
259,282 
252,769 


Size of adjusted gross Income 
less Investment Interest 
























Total 


89,771,551 


1.294,436.552 


15.596,939 


29,361,431 


15,693.307 


8,010.834 


1,302,447.386 


25,756.204 


156,421,572 


21,900.257 


52,670,310 


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


89,707,359 
56.176 
6,122 
1,894 


1.270.877.778 
15,658,104 
4,071,741 
3,828,929 


15,537.327 
51.909 
5,877 
1,826 


24.750.369 
2.427.765 
1.001.448 
1,181,849 


15,648,194 
39,260 
4,436 

1,417 


7.373,973 
418,956 
133.542 
84,364 


1,278,251,750 
16,077,060 
4.205,283 
3,913,293 


25,6«.314 
56,048 
6055 
1.877 


152,323.314 

2,497,164 

794,207 

806,887 


21.867,429 

29,313 

2,772 

743 


52,394,170 
229,473 
33,281 
13,386 


Part II — Taxable Returns 
























size of adjusted gross Income 
























Total 


68,688,305 


1.241,202.685 


13,646,4(6 


27,421,695 


15.193.767 


7,605.758 


1,241.202.615 


24,614.256 


156,646,479 


22,638,864 


57,855,277 


Under $200,000 
$200,000 under $5^,000 
$500,CiM or more 


68,619.897 
59,796 
8,612 


1,216,032,313 
16,688,841 
8,481,531 


13,582,686 
66,500 
8.301 


22,576,266 
2.563,082 
2,283,347 


15,144,414 
42,919 
6454 


6713,736 
551,548 
340475 


1,216.032,313 
16,688,841 
8,481,531 


24,547,041 
58,684 
8.531 


151,463,4% 
3,166.416 
2,017,567 


22.583,432 
48.413 
7,019 


56.646.683 
813.006 
395.687 


Size of expanded Income^ 
























iial 


68.688,305 


1,260.713.271 


13,646,486 


27,421,695 


15.341.725 


7.911.109 


1,241,202,685 


24.614.252 


148,735,370 


21,026,767 


49,944,168 


Under iJOO.OOO 
$200,000 under $500000 
$500,000 or more 


66,603,273 
72,206 
12,826 


1,227.031,484 
20,242,971 
13,438,815 


13,565.995 
67.972 
12.519 


20,321,999 
3,181,312 
3,918,383 


15,281,570 
50,819 
9,336 


7,041,550 
544,139 
325,420 


1,213.761,036 
17,606,798 
9,845,852 


24,631,697 
70,094 
12,661 


144,061.061 
2.767,182 
1.917,127 


20,984,470 
36,762 
5,535 


49,624,868 
263,291 
56,019 


Size of adjusted gross Income 
plus tax preferences 
























Total 


68,688,305 


1,268,624,380 


13.646.486 


27,421,695 


15,341,725 


7.911,109 


1,241,202,685 


24.614,256 


156,646,479 


22,638,864 


57,(55,277 


Under $200,000 .'. 


66,598,152 
76564 
13,589 


1,232,922,101 
21.4%,624 
14.205.654 


13.560,940 
72,268 
13,278 


20151,724 
3,268,056 
4,001,914 


15,276,449 
56,177 
10,099 


6804,080 
663,386 
443.642 


1.212,770377 
18,228,568 
10,203,740 


24,626,479 
74.452 
13,325 


150662,188 
3,551,636 
2,432,656 


22,566,327 
61,597 
10940 


56,387,916 


$200000 under $600,000 
$500,000 or more 


966,666 
610494 


Size of adjusted gross Income 
less Investment Interest 
























Total 


68,688.305 


1,233.596.927 


13.646,466 


27,421,695 


15.193,717 


7.605.756 


1.241,202.685 


24.614.252 


149.040.721 


21.068.968 


50,249,519 


Under $20t .'JOO 
$200,000 under $500,000 
$500,300 or more 


68,624,203 
56,094 
8,008 


1.210,065.125 
15,637,157 
7,894,645 


13,586,925 
••59,561 


22,811,153 
••4,610,542 


15,148.720 
39.217 
5,850 


6,%9.462 
418.425 
217,871 


1,217.034,587 
16,055,582 
8,112,517 


24,551,344 
54,982 
7,926 


144,962,794 
2,490,563 
1,597,364 


21,036,185 
29,271 
3,512 


49.974.741 
228.621 
46.156 



Footnotes at end of table 



Individual Retums/1978 • Returns Filed and Sources of Income 



41 



Table 1.11 — All Returns, Taxable Return*, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size 
of Income Under Alternative Concept* — Continued 

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



Tax status and size of income 
under alternative concepts 



Numtwr 

of 
returns 



Amount 

of 
income 



Tax preferences 

excluded from 

adjusted gross income' 



NumtMr 

of 
returns 



Investment interest 
per income concept' 



Numl>er 
of 

returns 



Adjusted 
gross 

income 
less 
deficil 



Itemized deductions per income concept 



Numtier 

of 
returns 



Interest paid deduction* 



Number 

of 
returns 



(1) 



(2) 



(3) 



m 



(5) 



(6) 



(7) 



(8) 



0) 



CO) 



Part III — Nontaxable returns 

Sin o4 adjwlatf groM Inconw 

Total 

Undet 1200.000 

1200,000 under »500.000 

$500,000 Of rrwre 

Sin of eipafided inconw' 

Tout 

Under $200,000 

$200,000 under $500,000 

$500,000 Of more 

Size of adjMtotf grots Incomo 
plus tax p*o*«*on c« 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 or more 

Size of adjusted gross Incofflo 
less Investment Interest 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 or more 

Footnotes at end of table. 



2I,I»3,2M 

21.083.148 



21,0«3^4( 

21.083.141 
94 
11 



21.083.133 
100 
13 



21.083,156 
82 



•1^44,701 

61,215.208 
22.269 
7.234 



•2,7M.144 

62.731.625 
24.613 
7.905 



63,1M,437 

63.149.235 
25.773 
9.429 



60.812.653 
20.947 
6.024 



1.950.395 
54 



1.950.387 
61 
5 



1.950,380 
66 



1,950,402 
••51 



i.M«,rw 

1,938.823 
876 
37 



1,932,915 
5,425 
1,396 



1,932,705 
5,623 
1,409 



1,93g,7M 

1,939.216 
••521 



499.466 
49 
5 



504,502 

504.454 
43 
5 



504,502 

504,446 
49 
7 



499.474 
43 
3 



403.867 
820 
389 



419,406 
552 
336 



418.661 
929 
704 



405,076 

404,611 
531 
35 



61,215.208 
22,269 
7.234 



•1,244,701 

61.218.116 
19.740 
6.845 



(1,244,701 

61.216530 
20.150 
8.020 



•1,244,701 

61.217.164 
21.478 
6.059 



1.141.962 
72 



1,142,042 

1.141.969 
65 



1,142,042 

1.141.961 
71 
10 



1.141.970 
66 
6 



7,7»5,927 

7.773.254 
8.148 
4.525 



7.354,988 
6216 
4,431 



7,772.816 
7,584 
5,527 



7.3ao,asi 

7.370.520 
6.602 
3.730 



904.719 
60 
5 



830.434 
41 



904.718 
59 
7 



831.244 
42 
3 



(11) 



IJKiMI 

2.823.011 
1.579 
1.278 



2.404.266 
830 



2,822,634 
1,676 
1,557 



2,419,428 
852 
510 



42 



Individual Returns/1978 • Returns Filed and Sources of Income 



Table 1.11 — All Returns, Taxable Returns, and Nontaxable Returns: 
of Income Under Alternative Concepts — Continued 

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



Number of Returns, Income, Deductions, and Credits, by Size 



Tax status and size of income 
under alternative concepts 



Itemized deductions per income concept — Continued 



Taxes paid deduction 



Numt>er 

of 
returns 



Contributions 
deduction 



Number 

of 
returns 



Medical and dental 
expense deduction 



Number 

of 
returns 



Total miscellaneous 
deductions 



Number 

of 
returns 



Zero bracket amount 



Number 

of 
returns 



Exemption 
amount 



Part I — All Returns 

Size of adjuited grow (ncome 



Total 



Under $200,000 
$200,000 under $500,000 . , 
$600,000 under $1,000,000 
$1,000,000 or more 



Size of eipanded Inconw^ 



Total 



Under $200,000 

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



Size ol adjuitod grou Income plus 
excluded tax preferencM 



Total 



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



Sin ol M)|u»tod gion Ineom 
loss Inirostinent Interest 



Total 



Under $200,000 
$200,000 under $500,000 . . 
$500,000 under $1,000,000 
$1 .000.000 M more 



Part II — Taxable Returns 

size of adjusted gross Inconw 



Total 



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



Size of expanded Income^ 



Under $200,000 

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



Size ol adjusted gross Income plus 
excluded lax preferences 



Under $200,000 

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



Size of odjustod gross Income 
leu Investment Interest 



Under $200,000 

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



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



25,616.919 

25.549.713 
58.687 
6.499 
2.020 



25,616,919 

26.534.272 
70.103 
9.194 
3.360 



25,616,919 

25.529.166 
74.466 
9.721 
3.588 



25,616,919 

26.654.016 

54. 

6.040 

1.873 



465.325 
58.626 
8.512 



24,532,463 

24.449.877 
70.048 
12.538 



.444.768 
74.394 
13.301 



469.620 

54.936 

7.908 



59,506,135 

57.718.847 

1.184.604 

320.832 

282.652 



59,506,635 

67.512.279 

1.284.422 

353.995 

356.140 



59,506,635 

57,442.230 

1.330.865 

362.759 

370.982 



59,506,635 

67.793.062 

1.133.853 

311.228 

268.692 



57.993,794 

56.207.046 

1.183.436 

603.314 



57,993,794 

56.000.318 

1.283.528 

709.948 



57,993,794 

56.9X.464 

1,329.786 

733.546 



66.280.977 

1.132.959 

579.858 



23,939,571 

23.873.980 

57.224 

6.374 

1.993 



23,939,571 

23.859,242 

68,072 

8.948 

3.309 



23,939,571 

23.854.203 
72.359 
9.475 
3.534 



23,939,571 

23.878,205 

63,693 

6,926 

1.847 



22.997.026 
67.164 
8.362 



23,062.551 

22.982.280 
68.019 
12.262 



23.062,551 

22.977.249 
72.299 
13.003 



23.001.242 
53.640 

7.' 



19,691.249 

18.002.928 
853.761 
363.603 
470.966 



19.691,249 

17.881.344 
872.869 
378.408 
568.628 



19,691.249 

17.830.961 
898.819 
379.129 
582,340 



19.691.249 

18,058,918 
831,188 
353,567 
447,576 



17.303.388 
853,219 
834,223 



18,990,630 

17,181,766 
872,382 
936,682 



17,131,446 
698.272 
961.113 



17.359.320 
830.701 
800.609 



17,677,763 

17.843.793 

29,605 

3,324 

1.061 

17,677,763 

17.835.294 

35.858 

4.833 

1.798 



17,877,763 

17.832.844 
37.931 
6.090 
1.918 



17.677.783 

17.845.925 

27.782 

3.093 

983 



16.948.529 
29.574 
4.382 



16,9«2,465 

16.940.028 
35.829 
6.628 



16.9*2.465 

16.937.680 

37.901 

7.004 



16.962.4*5 

16,950.658 
••31.827 



12,203,9*3 

12.151.849 

43.827 

6.710 

1,697 



12.203.9*3 

12,140,349 
52,642 
8.154 
2.839 



12.203.9*3 

12.138.167 
53.975 
8.852 
2,988 



12.203,9*3 

12,155.008 
41.351 



10.250.450 
43.650 
8.302 



10.238,950 
52,492 
10,960 



10.302.402 

10,236,768 
53,825 
11,808 



10.302,402 

10.253.681 
••48.821 



21.862.47S 

21.803.143 

61.537 

5.941 

1.854 

21.**2.475 

21.789.971 
61.106 
8.336 
3.062 



21,6*2.475 

21.785.251 
65.082 
8,871 
3,271 



21.M2,475 

21,807.010 

48.249 

5.605 

1.711 



20.998.105 
51.483 
7.790 



20.984.927 
61.059 

11, 



21.057^7* 

20,980.213 
65.030 
12.135 



21.001.966 

48,201 

7,212 



12.349.195 

11,893,432 
276,786 
93,880 
86.097 



12,349,195 

11.842.963 
299.344 
99.919 
106.969 



12,349.195 

11.813.096 
317.018 
102.752 
116.330 



12.349,195 

11.922.166 
261.299 
89.946 
75.795 



11.504.176 

11.055.930 
272.106 

176.141 



11.005.168 
295.489 
203.618 



11.504.176 

10.975.594 
312.888 
215.694 



11.084.175 
257.080 
162.921 



65.2*0,660 

85.212.373 
69.724 
6.646 
2.018 



*5,2*0,<«0 

85.196.160 
71.660 
9.280 
3.360 



85,260,6*0 

85,191,263 
76,032 
9,798 
3,667 



65,260,660 

85,216,548 
66,124 
6,100 



66,65«.434 

68,588,230 
59,649 
8,555 



68,672,011 
71,790 
12,633 



66.656.434 

68,567,120 
75,958 
13,356 



6,656,434 

B.592.399 

56.053 

7.982 



215,767,307 

216.577.031 

184,338 

19.907 

6.032 

215.787.307 

215.527.467 

221.452 

28.259 

10.129 



215,767,307 

216.512.277 
234.407 
29,860 
10,763 



215,767,307 

215.589.924 

173,225 

18,521 

5.638 



16*,e24,744 

188.614.714 
184.115 
26.914 



188.566.132 
221,244 
38,368 



1**,*24.744 

188.549.961 
234.186 
40,698 



188,627,589 
173.016 
24.140 



164.900,n2 

164,719.314 

159.505 

16,822 

5.132 



164,900,772 

164,678.689 

189.431 

24.011 

8.642 



164.900,772 

164.664.521 

201,521 

25.485 

9.245 



164,900,772 

164.731.361 

149.099 

15,581 

4.731 



132.0*1.734 

131.900.546 
159.267 
21.920 



132.0*1.734 

131.859.929 
189.182 
32.623 



132,0*1.734 

131.845.784 
201.257 
34,693 



132,0*1.734 

131,912,571 
148,875 
20.288 



Individual Returns/1978 • Returns Filed and Sources of Income 



43 



Table 1.11 — All Returns, Taxable Returns, and Nontaxable Returns: 
of Income Under Alternative Concepts — Continued 

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



Number ol Returns, Income, Deductions, and Credits, by Size 





Itemized deductions per income concept — Continued 








Tax status and size of income 
under alternative ODncepts 


Taxes paid deduction 


Contributions 
deduction 


Medical and dental 
expense deduction 


Total miscellaneous 
deductions 


Zero bracket amount 


Exemption 




Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 






(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Pari III —Nontaxable returns 

Slit ot adlutlxl gnu Incofiw 
Total 


1,0>4,45« 

1.084.388 
61 

7 

1,0M,45« 

1,064.395 
55 
6 

1,0M,456 

1.084.387 
61 
8 

1,004,456 

1.084.396 
55 
5 


1,513,041 

1.511.802 
1.168 

71 

1,513,041 

1.511.960 
894 
187 

1,513,041 

1.511.765 

1.080 

196 

1,513,041 

1.512.085 
894 
62 


•77,020 

676.956 
60 
5 

877,020 

876.962 
53 
5 

•77,020 

876.954 
60 
6 

•77,020 

876,963 
53 
4 


700,410 

699.540 
543 
336 

700,411 

699.578 
487 
353 

700,410 

699.515 
547 
357 

700,410 

699.598 
487 
333 


tKJtU 

895.264 
31 
3 

••5,2m 

895.266 
29 
3 

M5,2M 

895.264 
30 
4 

•>5,2M 

896.267 
"31 


1,»01,5«1 

1.901.399 

178 

4 

1,901,501 

1.901.399 
150 
32 

1,901 ,5(1 

1.901.399 
150 
32 

1,901,541 

1.901.427 
••154 


•05,007 

805.038 
54 
5 

•05,007 

805.044 
47 
6 

•05,007 

605.038 
52 

7 

•05,007 

805.045 
48 
4 


045,030 

837.502 
4.681 
2.837 

045,020 

837.794 
3.855 
3.371 

•45,020 

837.502 
4.130 
3.387 

045,020 

837.981 
4.219 
2.820 


16,024,220 

16.624,143 
75 
8 

16,024,230 

16.624.149 
70 

7 

1t,024,23« 

16.624.143 
74 
9 

16,624,224 

16.624.149 
71 
6 


24,042,543 

26962.316 
223 
24 

24,042,543 

26.962.335 
206 
20 

24,942,543 

26.962.316 
222 
25 

24,042,543 

26.962.335 

209 

19 


32,119,030 

32.818.768 
238 
33 

32,019,039 

32.818.760 
249 
29 

32,019,03a 

32.818.737 
264 
37 

32,119,039 

32.818.790 
224 
25 


Under $200,000 


J200 000 under $500 000 


$600,000 ot more 


Total 


Under $200 000 , , 


$200,000 under $500000 


$500 000 or more 


Sin ol adlutlKl grow Incofflt plu 
•icludod tai pnfervncM 

Total 


Under $200,000 

$200 000 under $500 000 . . 


$500,000 or more 

Size ol adluated groM Inconio 
io$a Invoaliiioiit littsrMt 

Total 


Under $200 000 


$200,000 under $500,000 







Footnotes at erid of (able 



44 



Individual Returns/1978 • 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 dollars] 







Income tax 
before credits 


Additional tax lor 
tax preterences 


Tax credits 








Total 


Foreign tax credit 


Total 


under alternative concepts 


Numtier 

ol 
returns 


Amount 


Number 
ot 

returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ot 
returns 


Anxjunt 


Number 

ol 
returns 


Anx)unt 


income 
tax 




(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


Part 1 —All Returns 
















































Total 


86,280.660 

85,212,373 
59,724 
6,545 
2,018 


1,062,190,322 

1,042.137,731 
13.571,9% 
3,392,522 
3,088,073 


73.087,283 

73,019,034 
59,692 
6,542 
2,015 


203,803,653 

192.882.171 
6,980.529 
1.982.807 
1.968,146 


495,332 

479.093 

13.278 

2.154 

807 


1,514,475 

1.058,257 
230,156 
101,825 
124,237 


73.076.848 

73.008.599 
59.692 
6.542 
2.015 


17,085,591 

16.621.633 
314.282 
82.491 
67,185 


278,267 

269,068 

7,398 

1,277 

524 


901,030 

788,644 
62,144 
22,131 
28,111 


181,232,537 


Under $200,000 

$200 000 under $500 000 


177.318,794 
6.896,404 




2,002,141 




2,015,197 


$l» of eipanded Income^ 




Tom 


85,280.660 


1,062.190,322 


73,087.283 


203,803.663 


495,332 


1,514,475 


73.076.848 


17,085.591 


278,267 


901,030 


188,232.537 


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


85,196,160 
71,860 
9,280 
3,360 


1,040,171,457 
14,367,779 
3,845,679 
3,805,407 


73,002,840 
71,815 
9,271 
3,357 


192,007,268 
7,203,454 
2,192,391 
2.400,540 


463,312 
25,071 
4,798 

2,151 


797,391 
298,938 
162,253 
255.894 


72,992,406 
71,815 
9,271 
3,357 


16,572,165 
333,698 
92,897 
86,831 


267,836 

8,113 

1,553 

765 


789,228 
59,292 
22,574 
29,936 


176,232,493 
7,168,693 
2,261,747 
2,569,603 


$l2« ol adlusled gross Income 
plus lax prefereflCM 
























Tout 


85,280,660 


1,062.190,322 


73,087,283 


203,803.653 


495.332 


1,514,475 


73,078,«48 


17MS.S91 


278,2«7 


901,030 


188,232,537 




85,191,263 
76,032 
9.798 
3.567 


1,039,605,401 
14,759,286 
3,941,284 
3,884,350 


72,997,961 
75,973 
9,787 
3,562 


191.758,043 
7,359,098 
2,240,112 
2,446,399 


460,503 
27,441 
5,061 
2,327 


774,098 
308,680 
163,566 
268,131 


72,987.526 
75,973 
9,787 
3,562 


16,555,863 
344,498 
94.995 
90.234 


267,432 

8.377 

1.650 

808 


786,778 
60,734 
23,044 
30,474 


175,976.278 


$200 000 under $500 000 


7,323,280 


$500 000 under $1 000 000 


2308683 


$1,000,000 or more 


2,624,296 


Size of adjusted gross Income 
























Total 


85,280,660 

85,216,548 

56,124 

6,100 

1,888 


1,062,190,322 

1,042,697,124 
13.184,827 
3,284,212 
3,024,159 


73,087,283 

73,023,186 
56,113 
6,097 
1,887 


203.803.653 

193,139.610 
6,817,998 
1,926,943 
1.919,101 


495.332 

481,097 

11,599 

1.929 

707 


1,514,475 

1,092,831 
212,216 
95,074 
114,353 


73,076,848 

73,012,751 

56.113 

6,097 

1,887 


17.085.591 

16,639,192 
302,921 
79,067 
64,411 


278,267 

269,559 

7.022 

1.199 

487 


901,030 

791.426 
60.510 
21,430 
27,665 


188,232.537 


Under $200 000 


177,593.249 


$200,000 under $500,000 

$500,000 under $1.000000 

$1,000,000 or more 


6.727.293 
1,942.950 
1.969.044 


Pari II —Taxable Returns 
























Sl2« ot adlusted gross Incoma 
























ToUl 


68.656,434 


1,027,301,022 


68,645,866 


202.270,173 


495,332 


1,514,475 


68.635.431 


15«2,111 


241,638 


721,943 


188J32.537 


Under $200000 .... 


68,588,230 
59.649 
8,555 


1,007,267.609 
13.556,415 
6,476,997 


66,577,696 
59,620 
8,550 


191.357.962 
6,973,114 
3.939.097 


479,093 
13,278 
2,961 


1,058,257 
230,156 
226,062 


68,567,261 
59.620 
8.550 


15.097.425 
306,867 
147,820 


232,477 
7,366 
1,795 


615,090 
58,447 
48,406 


177,318,794 


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


6,896,404 
4,017,338 


Size ot expanded Income^ 


























68.656,434 


1,027,301,022 


68,645,866 


202.270.173 


495,332 


1.514,475 


68.635,431 


15352,111 


241,638 


721,943 


188.232.537 


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


68,572,011 
71,790 
12,633 


1,005,300.832 
14,352.292 
7,647,898 


68,561,496 
71,747 
12,623 


190.482.858 
7.196.047 
4.591,269 


463,312 
25,071 
6,949 


797,391 
298,938 
418,147 


68.551.061 
71.747 
12.623 


15,047,755 
326,291 
178,065 


231,245 
8,080 
2,313 


615,674 
55,421 
50.849 


176,232,493 
7,168,693 
4,831,350 


Size ol adlusled gross Income 
plus lax preterences 
























Total 


68.656.434 


1,027,301.022 


68,645,866 


202,270.173 


496,332 


1.514.475 


68,635.431 


15352,111 


241,638 


721,943 


188.232.537 


Under $200 000 


68,667.120 
75.958 
13.356 


1,004,735,280 
14,743,705 
7,822,037 


68,556.623 
75.901 
13,342 


190,233,834 
7.351,683 
4,684,655 


460,503 
27.441 
7.388 


774,098 
308,680 
431,697 


68.546.188 
75,901 
13,342 


15,031,655 
337,083 
183,373 


230,841 
8,345 
2.452 


613,224 
57,037 
51,682 


175.976.278 


$200,000 under $500,000 

$500,000 or more 


7,323,280 
4,932,979 


Size ol adjusted gross Income 
lest Investment Interest 
























Total 


68,656,434 


1,027.301,022 


68,645,866 


202,270,173 


495,332 


1.514.475 


68,635,431 


15,552,111 


241,638 


721,943 


188.232.537 


Under $200 000 


68.592,399 
56,053 
7,982 


1.007,826,498 
13,169,338 
6,305,184 


68.581.842 
56.045 
7.979 


191,615,200 
6,810.591 
3,844.382 


481,097 
11.599 
2,636 


1,092,831 
212,216 
209.427 


68,571,407 
56.045 
7.979 


15.114,782 
295,514 
141,815 


232.968 
6.989 
1.681 


617,872 
56,638 
47,433 


177,593,249 




6,727,293 


$500 000 or more 


3,911,994 







Footnotes at er)d of table 



Individual Returns/1978 • Returns Filed and Sources ol Income 



45 



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 esbmates based on samples — money amounts are in thousands ol dollars] 



.. 


Taxable 




Income tax 
before credits 


Additional tax for 


Tax credits 










Total 


Fofeign tax credit 


Total 


under alternative concepts 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


AnxjunI 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amcunt 


Number 

ol 
returns 


Amount 


income 
tax 




(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


Part III — Nontaxable returns 

Sin of adlusted gtxjtt Income 
Total 


16,(24,226 

16.624,143 
75 
8 

16,624,226 

16.624.149 
70 
7 

16,624,226 

16.624.143 
74 
9 

16.624,226 

16.624.149 
71 
6 


34,US,300 

34.870.121 
15.581 
3.597 

34,669,300 

34.670.625 
15.487 
3.187 

34,6(9,300 

34.870.121 
15.680 
3.598 

34,(69,300 

34.870.625 
15.488 
3.186 


4,441.417 

4,441.338 
72 

7 

4,441,417 

4.441.344 
66 
5 

4,441,417 

4.441.338 
72 

7 

4,441,417 

4,441.344 
68 
5 


1,533,479 

1.524.208 
7.415 
1.856 

1,533,479 

1.524.410 
7.407 
1.663 

1,533,479 

1.524.208 
7.415 
1.856 

1,533,479 

1.524.410 
7.407 
1.663 


- 


- 


4,441,417 

4.441.338 
72 

7 

4,441,417 

4.441.344 

68 

5 

4,M1,417 

4.441.338 
72 

7 

4,441,417 

4.441.344 
68 
5 


1.533,479 

1,524,208 
7,415 
1.856 

1,533,479 

1.524.410 
7.407 
1.663 

1,533,479 

1.524.208 
7.415 
1.856 

1,533,479 

1.524.410 
7.407 
1.663 


36,629 

36.591 
32 
6 

36,629 

36.591 
33 
5 

36,629 

36.591 
32 
6 

36,629 

36.591 
33 
5 


179,0(7 

173.554 
3.697 
1.836 

179,0(7 

173554 
3.872 
1.662 

179,0(7 

173.554 
3.697 
1.836 

179,0(7 

173564 
3.872 
1.662 




Under $200,000 




$200 000 under $500 000 - - 




$500,000 or more 

Sl» ol eipondod lnco«w> 
Total 


— 


Under $200,000 




$200 OOO under $500 000 




$500 000 or more 




Size of adjutled giou Income 
plus lai protofencaa 

Total 

Under $200000 


_ 


$200000 under $500000 




$500,000 or more 




Size of adjusted grots Income 
less Investment Intamtt 

Total 

Under $200000 


— 


$200,000 under $500,000 













* * Data comb<n«d (o avoid disclosure of information for specific taxpayers 

■The SUIT) ol excluded net long-term capital gains, dividend exclusion and. to the extent reported, other lax preferences from Form 4625 The Itemized deduction tax preference is not irKluded in this concept 

'Investment interest, tor the purpose of this table, is defined as interest deducted {excluding horrie mortgage interest) limited to the amount of investment ir>come 

i|n the case o' the "Adjusted Gross Income" and "Adjusted Gross income Plus Excluded Tax Preferences" lines, (his is total itemized deductions as transcribed from Sctwdule A In tfie case ot the "Expartded income" and tfie 
"Adjusted Gross Income Less Investment Interest' lines, this Is tolat Itemized deductions minua Invectment interest 

•In the case ot the "Adjusted Gross income ' and Adjusted Gross Income Plus Excluded Tax Preferences" lines, this is interest deducted as transcnbed from ttie tax return In tfw case of the "Expan<led Income" and the 
"Adjusted Gross income Less lnv©strT>enl interest" '^nes. this 13 interest deducted minus investment interest 

^Adjusted gross income plus excluded tax preferences minus investment interest 

NOTE Detail may not add to total t>ec3use ot rounding 



46 Individual Returns/ 1978 • Returns Filed and Sources of Income 
Table 1.12— Selected Income Items by Size of Specified Income 

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








Il 




Adjusted gross income 


Deficit 


Salaries and wages 


Business and profession 




Size of specified income item 


Net profit 




Numtwr of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






HI 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




Total 

$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 

$10, 000 under $11, 000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

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

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


89.247.480 

3,487,295 
4,999,609 
4,680,830 
4,553,366 
3,991,026 

4,403,902 
4,401,697 
3,849.675 
3,699,146 
3,230,856 

3,152.904 
2.947.780 
2,913,381 
2,668,149 
2,559,385 

11,408,934 
8,552,615 
5,386,257 
6,535,452 
1,471,406 

285,309 

59,884 

6,581 

2,041 


1.309,918,739 

2,023,096 
7,473,213 
11,705,483 
15,907,472 
17,943.794 

24.317.061 
28.607.922 
28.868,719 
31.367.198 
30.649,637 

33,100,725 
33,905,286 
36,397,341 
35,995,235 
37,132,041 

198,794,563 
190,941,609 
146,822,233 
238,969,911 
96,283,476 

37,512,860 
16,711.100 
4.382.486 
4,106,279 


484.306 

123,296 
47,919 
57,891 
32,426 
35,970 

16,146 
10,827 
13,394 
8,220 
12,289 

9,983 
12,352 

11 071 
4 135 
4,010 

22,369 
10,365 
12,213 
16,413 
12,218 

6,511 

3,025 

766 

497 


7.471.354 

60,333 
72,025 
143,709 
113,035 
160,583 

89.160 
71.170 

100.706 
70.008 

116.460 

103.078 
143.348 
137.049 
55.686 
57.907 

380.870 
236.958 
326.651 
606.165 
844.719 

887,225 

905,109 

530,194 

1,259,205 


80,278.349 

4.227.743 
5.161.933 
4.586.024 
4.192.960 
3,449.134 

3.814.026 
3.733.032 
3.217.670 
3.086.394 
2,783,289 

2,855,596 
2,668,000 
2,530,662 
2,329 057 
2,316,099 

10,598,712 
7,659,973 
4.804,629 
5.212.543 
876.266 

149.117 

23,814 

1,403 

273 


1.090.291.855 

2,303,895 
7,692,687 
11,471,513 
14594,013 
15,499,639 

21,057,751 
24,227,121 
24,109,231 
26,177,583 
26,368 943 

29,994,693 
30,668,158 
31,600,288 
31,434,230 
33,591,647 

184,615,299 
170,966,350 
131,068,555 
188,785,929 
56,829,076 

19,452,188 

6,393,587 

903,471 

486,008 


6.160.518 

1.276,340 
730,771 
529,772 
426,172 
346,937 

257,722 
255,080 
211,901 
206,389 
163,456 

141,091 
126,149 
112,166 
113,270 
86,898 

347,713 
218,566 
146,881 
288,474 
147,472 

23,243 

3,484 

415 

156 


61.413.70: 

557,47: 
1,068,74; 
1,312,32< 
1,488,65( 
1,552.29; 

1 411,76' 
1,654,02! 
1,591,81C 
1,753,76( 
1.549,27: 

1.478,40", 
1,448,80! 
1,398,14' 
1,528,88! 
1,258,07; 

6,015,09 
4,862,53 
4,020,37 
11,016,97' 
9,864,89: 

2,990,62 
964,02: 
279,54- 
347,20. 


111 
ill 

w 

IS 
If. 

P. 

D. 

sio 
il 

il! 
il! 
i'< 

ilS 

lil 

a 

iS) 

il 

K 
& 

il 




Business and profession 


Farm 


Parlnerstiip 




Size of specified income item 


Net loss 


Net profit 


Net loss 


Net profit 




NumtDer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






(9) 


(10) 


(If) 


(12) 


(13) 


(14) 


(15) 


(16) 




Total 

$1 under $1,000 
$1,000 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 

$10,000 under $11,000 
$11,000 under $12,000 
$12,000 under$13,000 
$13,000 under $14,000 
$14,000 under $15,000 

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

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


2.033.857 

868,015 
364,972 
228,426 
138,390 
88,015 

67,577 
42,516 
34 171 
28,953 
24,454 

18,613 
18,717 
11,222 
11,763 
10,034 

28,938 
13,443 

7,901 
15,507 

7,654 

3,139 

1,092 

246 

99 


7,867.195 

355,520 
531,571 
560,137 
481,136 
393,960 

368,724 
275,060 
254,385 
245,891 
232,007 

195,252 
214,610 
139,718 
157,574 
145,086 

507,118 
297,326 
218,084 
592,761 
516,846 

428,493 
319,722 
167,405 
268,809 


1,318.651 

291,297 
179,035 
105,652 
102,062 
67,952 

58,252 
60 658 
53,278 
18,329 
28,262 

32,170 
20,028 
35,686 
25,460 
18,380 

66,236 
46,826 
42,219 
47802 
16,651 

2,009 

380 

21 

6 


11,034,552 

130,801 
266,043 
257,562 
346,284 
307,094 

315,528 
400,371 
404,048 
154,517 
268,766 

340,110 
231,828 
447,260 
346,577 
264,655 

1,169,775 
1 041,542 
1,143,121 
1 777,172 
1 036,241 

261,595 

100,838 

12,591 

10.234 


1,386.143 

360,277 
280,942 
175,319 
105,495 
104,889 

67,533 
34,739 
41,956 
37,739 
12,929 

23,233 
21,695 
13,996 
5,200 
10,687 

31,511 
20,699 

7,859 
16,411 

8,591 

3,305 

941 

141 

56 


7,469.259 

166,452 
410,340 
439,565 
368,548 
469,975 

371,222 
223,734 
313,720 
317,322 
122,713 

244,258 
248.533 
176,697 
69,652 
155,647 

544,753 
469,058 
217,031 
617,194 
600,305 

442,696 

271,225 

94.013 

114.604 


1,764.522 

416.082 
180.718 
140.486 
105.016 
86.936 

60,766 
73,890 
52.800 
49.520 
33.865 

36,139 
29,608 
29,177 
24,626 
20,981 

101 541 
63,166 
41,973 

105,330 
82,257 

24,273 

4,765 

481 

126 


24,274.1511 

147.31: 
268.83 
347,13; 
361,73 
383,17: 

334,89 
476,83 
393,371 
420,67. 
323,15: 

380,22! 
343,32( 
363,72. 
330,50f 
303,76f 

1,785,08! 
1,429,85: 
1,142,03'. 
4,057,07C 
5,634,011 

3,205.43£ 

1.326,14^ 

315.915 

199.93! 


i 
1 

i3 
SI 

K 
1 

il 

D 

1 
1 
1 
1 
! 

i 
li 
li 
i! 
1! 

1 

li 
1! 
i 


Footnotes at end of table 

















Individual Returns/ 1978 • Returns Filed and Sources of Income 



47 



Table 1.12— Selected Income Items by Size of Specified Income— Continued 

[All figures areeslimat^s based on samples - money amounis are in thousands ol dollafs) 



Size of specided income item 



Partnership 



Number ol 
returns 



Small Business Corporation 



Net protit 



Numt)er ol 
returns 



Number of 
returns 



Sales ol capital assets 



Net gam 



Number of 
returns 



(17) 



(191 



(20) 



(21) 



(22) 



(23) 



(24) 



Total 



$1 under $1,000 
$1,000 under $2.000... 
$2,000 under $3,000 ..„ 
$3 000 under $4,000.... 
$4 000 under $5 000... 

$5,000 under $6,000 
$6 000 under $7 000 
$7 000 under $8,000 
$8,000 under $9,000 
$9,000 under $10,000 



$10,000 under$11, 000 
$11,000 under $12,000 
$12,000 under $13,000 
$13,000 under $14,000 
$14,000 under $15,000 

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



$100,000 under $2(50.000 

$200,000 under $500.000 

$500,000 under $ 1 ,000,000 .. 
$1.000. 000 or more 



461.662 
165.494 
87.991 
61.392 
41.617 

32.634 
30.253 
18.546 
15,815 
17.567 

12.872 
10.813 
12.606 
12.687 
8.031 

29.750 
19,034 
10.633 
24.482 
18.881 

8.195 

3.404 

736 

313 



159.329 
235.439 
219 182 
209.507 
186.955 

177 647 
196.154 
138.287 
134.216 
166.897 

135.592 
125.185 
156.014 
171.501 
116.546 

518.544 
425.096 
290.709 
955.334 
1.290.340 

1.137.143 

1.004.061 

491.701 

587.994 



404.391 

95.156 
39.022 
31.152 
31.301 
21.916 

19,706 
19.865 
10.862 
10 241 
6.474 

5.627 
10.775 
7.788 
5,964 
4.706 

18.333 
17.371 
7.908 
23.412 
11,714 

3.669 

1,120 

232 

77 



36,938 
55.695 
73.813 
108,792 
98.377 

106.036 
129.685 
81.847 
86.897 
61.283 

59,133 
124.611 
97.790 
81.050 
67,626 

320,716 
387,699 
219.284 
878.746 
787.746 

488.289 
319.835 
156,014 
197,958 



246,953 

69 867 
19,385 
22,620 
17.989 
13.324 

11.415 
12.936 
11.579 
3993 
7.996 

2.639 
4.212 
9.835 
978 
2.131 

4.625 
8.217 
3.427 
8.771 
8,204 

1 718 

916 

121 

55 



2,741.053 

28 827 
29495 
54,701 
61,062 
60,484 

62,060 
83 363 
88,030 
33923 
76,133 

27,976 
48,389 
124,620 
13,312 
30,639 

80,863 
176,102 

93.350 
330.211 
550.880 

234.190 

260,472 

82,162 

109.810 



6,604,562 

3.444.540 
921 239 
523,871 
345327 
246,707 

160.128 
142.425 

96.926 
107,008 

89,158 

58,374 
47,369 
40,085 
35.924 
29,415 

119,585 
64,738 
29,061 
53,876 
31,070 

10.964 

5.041 

1.153 

578 



26.232,396 

1 018 456 
1 329 305 
1,276.627 
1 195 147 
1 105,651 

868.576 
925.154 
722.035 
909,572 
842,121 

612.752 
542.963 
502,512 
483 200 
426,697 

2,046.275 
1.447.710 
794 777 
2,045.169 
2,135.829 

1 489.301 

1 519.660 

779.267 

1.213.638 



Sales of capital assets 



Sales of property other than capital assets 



Size of specified income item 



Net loss 



Net gam 



Number ol 
returns 



Number of 
returns 



Net loss 



Dividends in adiusted 
gross income 



Number of 
returns 



Number of 
returns 



(25) 



(26) 



(27) 



(28) 



(291 



(30) 



(31) 



(32) 



Total 



$1 under$1.000 

$1,000 under $2,000... 
$2,000 under $3,000 ... 
$3.0(X) 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 . 



i $10,000 under $11,000 
a $11,000 under $12,000 
i $12,000 under $13,000 
I $13,000 under $14,000 
5 $14,000 under $15,000 

I $15,000 under $20,000 

a|$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50 000 under $100,000 



2,106,524 

1,006.262 

356.108 

184.011 

559,746 

"397 



3,001,020 

353,710 
505.968 
456.131 
1,679,238 
••5,973 



$1(X1 000 under $200,000 .... 

- $200 000 under $500,000 

$600,000 under $1.000,000 .. 
$1 000,000 or more 



740,014 

391.220 
110.614 
67.893 
40.875 
24.516 

21.044 
11.546 
12.347 
8,247 
7.520 

6.598 
2.869 
5.002 
3.932 
2.737 

9.963 
4.768 
2.401 
2.825 
2.266 

619 

180 

23 

9 



144.253 
165.286 
161.582 
142.809 
110,506 

114.376 
75.739 
93.757 
71.058 
71.325 

67.930 
32.538 
61.846 
53.295 
39,776 

176.378 
105,906 
64.252 
109.955 
157.694 

84 227 
50.065 
15.988 
30.974 



338.125 

213.500 

53.859 

19.682 

10948 

5,972 

4.481 
3.989 
3,423 
1,517 
5.561 

1,280 
841 
871 
656 
508 

2.655 
1.978 
1.917 
2,647 
1,144 

476 

162 

43 

15 



944,610 

71,748 
78.950 
46.264 
36,404 
26,461 

24,398 
25,003 
26 224 
12.788 
53,795 

13.221 
9 562 

10.879 
8.819 
7 334 

44 331 
45,185 
51 014 
100 133 
71,539 

61,332 
54,619 
29,737 
34,869 



9,425.819 

5.841.999 

1.187.154 

593.710 

371.705 

269.617 

218,042 
149,668 
103.220 
84.954 
52.489 

52.465 
44 789 
39 164 
29.577 
29.507 

116.360 
62,329 
33,530 
75.705 
45.081 

16.421 

6,570 

1,199 

564 



30,206,475 

1,663.149 
1.679,095 
1.466.956 
1.277.262 
1.208.475 

1.196.035 
961.774 
775.800 
720.993 
497.707 

548.727 
516.391 
488 280 
398.742 
428 287 

1.994.217 
1 381.393 
911,065 
2,884 679 
3.044,444 

2,249.840 

1.925,428 

821,509 

1.166,226 



Footnotes at end of table 



48 Individual Returns/ 1978 • Returns Filed and Sources of Income 

Table 1.12— Selected Income Items by Size of Specified Income— Continued 

[All figures are estimate » based on samples - money amounts are in ttiousands of dollarsl 



Size of specified income item 



Interest received 



Number of 
returns 



Pensions and annuities 
in adjusted gross income 



NumtDer 01 
returns 



Number of 
returns 



Number of 
returns 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



Total 

$1 under $1,000 

$1,000 under $2,000 
$2, OCX) under $3, OtX) 
$3,000 under $4,000 
$4, OCX) under $5,000 

$5, (XX) under $6,000 

$6, OCX) under $7,000 
$7,0CX) under $8,000 
$8,000 under $9,000 
$9, IXX) under $10,000 

$10,000 under 51 1.000 
$11, 000 under $12,000 
$12,000 under$13,000 
$13,0(X) under $14,000 
$14,000under$15.000 

$15,000 under $20,000 
$20,000 under $25,000 
$25,0CX) under $30,0CX) 
$30,000 under $50,000 
$50. IXX) under $100, OCX) 

$100,000 under $200,000 
$200,000 under $500,000 
$5(X),000 under $1 ,000,000 
$1,000,000 or more 



46.107.411 

33,509,341 
4,694,457 
2,340,854 
1 490,461 
1,078.885 

674.078 
548.929 
343.160 
291.995 
190.230 

166.962 
1 19.478 
105.476 
85.535 
53.480 

210.031 
79.561 
42.498 
59,719 
17.449 

3,539 

1,084 

145 

64 



61.222.522 

7,475,212 
6,759,767 
5,726,733 
5,178,434 
4,796,919 

3,696,236 
3,560,435 
2,568 234 
2,474,793 
1,803,978 

1,752,636 
1,372,923 
1,310,701 
1,156,850 
778,675 

3,568,718 
1,772,914 
1,149,013 
2,198,034 
1,135,024 

474,421 

307,015 

94.947 

109.913 



8.373.564 


32.743,819 


904.093 


452,498 


850,501 


1,259,287 


741,534 


1,831,267 


689,253 


2,391,204 


597,828 


2,685,734 


603,665 


3,314,003 


437,534 


2,842,193 


308,138 


2.312,948 


272,276 


2,307.615 


208,470 


1.980,621 


149,988 


1.575,534 


134,430 


1,542,106 


106,043 


1,326,232 


56,146 


760.212 


62,991 


911.458 


139,522 


2.356,450 


66,563 


1,469,954 


26,108 


703,704 


16,359 


579,102 


1,994 


122 991 


116 


14,713 


"12 


"3,993 



3.69S.5S3 

1,842.574 
656,317 
316,404 
172,472 
150.892 

94.180 
75.359 
58.397 
51,839 
42,619 

32,998 
28,276 
16,510 
19,427 
11,129 

49,329 
26,933 
15,447 
23,882 
8,473 

1,738 

315 

34 

9 



752,313 
950,682 
777,180 
595,572 
673,357 

517,952 
490,292 
439,848 
439,825 
401,860 

340,122 
324,729 
206,010 
261,458 
160.486 

840.814 
600,629 
421 422 
880,582 
551,520 

228,667 
92 508 
23,059 
13,015 



3.268.753 

1,545,676 
706,215 
358,594 
201,167 
116,001 

72,726 
61,635 
33,858 
37,760 
23,332 

16.979 
16.132 
7.890 
7.225 
8.033 

20.254 
13,137 

4,991 
10,250 

5,554 

909 

362 

49 

24 



7.844,747 

674,696 
1,008,913 
877,061 
702,835 
517,645 

395,408 
397,335 
253,833 
320,629 
221,626 

177,603 
184,515 
98,775 
97,675 
117,078 

351,691 
284,706 
137 968 
369,596 
364,686 

123,065 
97,172 
31,734 
38,502 



Royalty 



Estate or trust 



Size of specified income item 



Number of 
returns 



Number of 
returns 



Numt>er of 
returns 



Number of 
returns 



Amount 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



148) 



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, OCX) under $7,000 
$7,000 under $8,000 
$8,0CX) under $9,000 
$9,000 under $10,000 

$10,0(X)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 undet $25,000 
$25,000 under $30,000 
$30,000 under $50,000 
$50,000 under $ 1 00,000 

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



611.009 

362.908 
67,572 
47,655 
21,272 
11,307 

11,936 
9,772 
6,365 

11,568 
4,190 

4 708 
5,874 
6,240 
2,912 
5,483 

7,036 
5.331 
3,967 
8,026 

3,715 

2,039 
927 
132 

74 



2,746.567 

105,817 
95,755 

114,385 
74,975 
50,457 

64,749 
62,121 
47,036 
98,607 
39,639 

49,977 
66,297 
77,977 
38,959 
79,2% 

119,752 
114,948 
108,891 
319,935 
249,678 

280,513 

257,342 

88,993 

140 467 



33.100 

18,696 

3.808 

1,739 

1,750 

390 

398 
259 
870 
87 
117 

491 
138 
1,690 
•120 
280 

407 
483 
169 
577 
391 

198 
26 



186.697 



4,555 


5,752 


4 170 


5,949 


1,779 


2,210 


1,703 


6,258 


750 


1,123 


5,075 


1,589 


21,019 


•1,635 


4,066 


6,975 


11,608 


4,633 


22,184 


28,726 


23 768 


6,916 


6,905 


7 349 



730,098 

303,824 
113,119 
69,910 
60,364 
40,371 

22,201 

23,023 

16,345 

7,614 

5,386 

9,519 
7,573 
2,351 
2,650 
3,416 

18,722 
5,762 
4,378 
7 465 
4,219 

1,209 

526 

117 

34 



3.310.272 

113,375 
163.934 
175,089 
209,796 
181,658 

123,226 
148,542 
122,311 
63,955 
50,431 

97,672 
87 166 
28,941 
35,546 
49,608 

321,295 
126,847 
120,052 
285 141 
291,261 

169,447 
163,338 
80 216 
101 425 



63.165 

40,790 
9,796 
2,899 
1,456 
1,065 

2,314 

117 

308 

•558 

784 

•102 
•79 

•273 
■66 
•75 

952 

71 
419 
314 
235 

375 

102 

11 

4 



14 407 
14831 
7 374 
4,897 
4,631 

12,542 
776 

2,218 
•4,757 

7407 

•1,060 
•929 

•3,508 
•894 

•1,108 

17,105 
1,563 
11,722 
11,798 
16,561 

47,033 

30,833 

7 115 

5600 



Footnotes at end of table 



Individual Returns/ 1978 • Returns Filed and Sources of Income 



49 



Table 1.12— Selected Income Items by Size of Specified Income— Continued 

|AII figures are estimates based on samples rTioney amounts are in thousands of dollars] 



Size of specified income item 



Alimony 
received 



Number of 
returns 



Other income 



Number of 
returns 



Number of 
returns 



Total 



$t 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 
$14,000under$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 



260.030 

32,943 
64.236 
43.805 
26.553 
22.743 

16.272 
12,714 
7,733 
1.934 
■4.504 

•2.153 
•22 
•2,408 
•3,114 
•2,649 

10,956 

2,378 

•609 

1,628 

610 

•51 
••15 



1501 



(51) 



(52) 



(53) 



21 066 
88,374 

106 789 
90 840 

101,945 

88 668 
78,971 
57,107 
16,833 
•40,894 

•23,282 
•244 
•29,316 
•40,705 
•38,039 

187,570 
53,968 

•16,448 
62,283 
35,194 

•6,347 
••6,506 



2.996.528 

2,079,553 

443,146 

190,334 

87 864 

42,213 

40,227 
26,526 
11,583 
13,876 
4,011 

14 021 
4,284 
3,190 
4,031 
2,305 

7,400 
8,840 
2,710 
5,769 
3,660 

764 
185 
29 

7 



4.079.1S8 

572,246 
610,457 
447 168 
299,290 
188,033 

213,799 
172,016 

88,756 
117,748 

37,862 

144,788 
49 080 
39,359 
53 522 
32,999 

128,447 
188,506 
71,806 
209,397 
229,554 

100.088 
52.608 
19,028 
12,632 



50.561 


5.001.025 


92 188 


31,049 


25 109 


37,772 


16281 


39459 


12,209 


42.055 


7,018 


31,391 


8,887 


47,946 


3,799 


24,793 


6,652 


49,937 


3,831 


33,392 


5,992 


55,918 


3 392 


35,239 


2295 


26,806 


2,558 


31,471 


2,692 


36,858 


1,553 


22 646 


17,373 


304,823 


6,430 


143,126 


5,300 


140,431 


10,655 


421,513 


8,410 


592,302 


4,529 


624.230 


2302 


694,016 


666 


460 332 


440 


1,073,521 



'Eslimale should be used with caution because ot the small number ot sample returns on which it is based 
' 'Data combined to avoid disclosure of information (or specific taxpayers 
NOTE: Detail may not add to total because ot rounding 



Section 2 



Deductions 
and Exemptions 



Contents 



Introduction, 51 
Itemized deductions, 51 
Unused zero bracket amount, 51 
Dependents with unearned income, 53 
Exenptions, 54 



Text tables 

2A Form of deduction and size of adjusted gross 

income, 1977 and 1978, 52 
2B Exemptions by type, 1977 and 1978, 53 



Chart 

2A Returns with itemized deductions as a percent of 
all returns, by size of adjusted gross inoome, 
1968, 1973, and 1978, 53 



Basic tables 

2.1 Returns with itemized deducticns: deductions by 
type and by size of adjusted gross inoome, 55 

2.2 Returns with itemized deductions: deductions by 
type and by size of itemized deduction, 57 

2.3 Returns with itemized deductions: sources of 
inocme, deductions, and tax items by marital 
status, 58 

2.4 Returns with itemized deductions: total itemized 
deductions as a percent of adjusted gross income 
by size of adjusted gross incoiie, 59 

2.5 Returns with medical and dental expense 
deduction: medical and dental expenses deducted 
as a percent of adjusted gross income bv size of 
adjusted gross income, 60 

2.6 Returns with taxes paid deductioi: taxes deducted 
as a percent of adjusted gross income bv size of 
adjusted gross income, 61 

2.7 Returns with interest paid deduction: interest 
deducted as a percent of adjusted gross income by 
size of adjusted gross income, 62 

2.8 Returns with contributions deduction; contribu- 
tions deduction as a percent of adjusted gross 
income by size of adjusted gross incotie, 63 

2.9 Returns filed by dependents with unearned 
income: selected sources of income, deductions, 
and tax, by size of adjusted gross inoome, 64 

2.10 All returns: exaiptions by type, number of 
exenptions, sources of inocme, by size of 
adjusted gross income, 65 

2.11 Exemptions by type and marital status, 71 



Introduction 



Data presented in this section cover deductions 
from adjusted gross inoome. These deductions were 
used to arrive at taxable income and included the 
$750 allowed for each personal exemption. 



Tables 2A and 2B highlight dianges from 1977 to 
1978 in the form of deduction used and the types of 
exenptions claimed, respectively. Returns with 
itemized deductions increased from 22.9 million for 
1977 to 25.8 million for 1978. There was also a 
slight increase in the number of returns with a "zero 
bracket amount only," from 59.0 million to 59.7 mil- 
lion. All types of exemptions claimed increased 
between the two vears, although the number of tax- 
payer exemptions showed the largest change — more than 
3 million, from 130.7 to 134.4. 

The basic tables in this section cover the follow- 
ing topics. Data for the major categories of item- 
ized deductions are shown in table 2.1, classified by 
size of adjusted gross income, and in table 2.2, 
classified by the size of each major type of itemized 
deduction. Characteristics of returns with itemized 
deductions, classified by marital status, are pre- 
sented in table 2.3. Data for the types of itemized 
deductions as a percent of adjusted gross income are 
shown in tables 2.4 through 2.8. Information on re- 
turns filed by dependents with unearned income can be 
found in table 2.9. Detailed information on the 
types of exenptions claimed, including types of 
dependent exenptions, are shown in table 2.10, clas- 
sified bjy size of adjusted gross inoome, and table 
2.11, classified by marital status. 

Itanized Deductions 

Generally, as a result of the Tax Reduction and 
Sinplification Act of 1977, taxpayers could itemize 
their deductions only if the total exceeded the zero 
bracket amount (exceptions to this rule are discussed 
below) . Chart 2A illustrates the general decline in 
the proportion of returns with itemized deductions, 
from 43 percent for 1968 to 28 percent for 1978. The 
major types of itanized deductions which could be 
claimed were taxes (for example, real estate and 
State and local inoome taxes), medical exp«ises, 
interest expanses, charitable contributions, and 
certain "miscellaneous" deductions. 

Unused Zero Bracket Amount 

The Tax Reduction and Sinplification Act of 1977 
required that four groups of taxpayers itemize their 
deductions, evai if those deductions were less than 
the zero bracket amount. These groups were: 

(1) certain married persons filing separate returns 
(if one spouse claimed itemized deductions, the other 
had to do so as well and, in some cases, this may 
have meant claiming no deductions where one spouse 
claimed all the deductions) ; 

(2) dependents with unearned income, i.e., children 
with investment inoome who were being claimed as 
dependents on their parents' returns, but who were 
also filing on their own because they had unearned 
income of $750 or more (while the law stipulated that 
the children had to itemize en their own returns, 
they were allowed to substitute their earned income 
for total itemized deductions if the former was the 
larger of the two) ; 

51 



52 



Individual Returns/1978 • Deductions and Exemptions 



Table 2A. — Form of Deduction and Size of Adjusted Gross Income, 1977 and 1978 

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



Form of deduction and size 
of adjusted gross income 



Number of returns 



Ctiange. 

1977 
to 1978 



Adjusted gross income less deficit 



Ctiange, 

1977 
to 1978 



Average adjusted gross income 
less deficit (dollars) 



Ctiange, 

1977 
to 1978 



(1) 



(2) 



(3) 



H) 



(5) 



(6) 



(7) 



(8) 



(9) 



All Returns 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Returns with — 

Total Itemized Deductions 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Zero Bracket Amount Only 

Total 

Under $5,000 

$5,000 under $1 0,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Returns witti neittier itemized 
deductions nor zero bracket amount: 



86,634,640 

23,262,635 
19,342,819 
14,299,206 
11,404,973 
18,325,007 



22,896,507 

417,884 

1,482,079 

3,110,297 

4,549,006 

13,337,241 



SS,95«,9S5 

18,105,276 
17,622,037 
11,188,909 
6,855,967 
4,987,766 



89,771,551 

22,236,197 
19,585,276 
14,241,599 
11.408,934 
22.299,545 



25,756,298 

438,096 

1,577,463 

2.855,845 

4.550.191 

16,334,703 



59,717,131 

17.513.193 
17.994,599 
11,385.754 
6.858.743 
5.964,842 



3,136,911 

-1,026,438 

242,457 

-57,607 

3.961 

3.974.538 



2,859,791 

20.212 
95.384 

-254.452 
1.185 

2.997.462 



757,176 

-592.083 

172.562 

196.845 

2.776 

977.076 



1,158,492,225 

49.618.146 
142.660,976 
177.144.037 
198.020.323 
591.048.744 



595,037,440 

1,313,378 

11.748,795 

39,526,423 

79,992,684 

462,456,161 



566,452,677 

51,557,126 
130,657,714 
137,617,614 
118,027,640 
128,592,583 



1,302,447,386 

47,581,705 
143,810,537 
176,630,628 
198,794,563 
735.729.954 



708,460,175 

1.262.033 

12.497.180 

36.202.597 

80.308.615 

578.189.751 



597,699,822 

50,107.978 
131.237.662 
140.328.031 
118.485.948 
157.540.203 



143,955,160 

—2.036.441 

1.149.561 

-613.409 

774.240 

144.681.210 



113,422,735 

—51,345 
748,385 

-3,323.826 
315,931 

115,733,590 



31,247,145 

—1.449.148 

579.948 

2.710.416 

458.308 

28.947.620 



13,372 

2,132 

7,375 

12,388 

17,362 

32,253 



25,988 

3.142 

7,927 

12,708 

17,584 

34,674 



9,607 

2,847 

7,331 

12,299 

17,215 

25,781 



14,508 

2,139 

7,342 

12,395 

17,424 

32,993 



27,50* 

2,880 

7,922 

12,676 

17,649 

35,396 



10,008 

2,861 

7,293 

12,324 

17,275 

26,411 



7 
-33 

7 
62 
740 



1,518 

-262 

-5 

-32 

65 

722 



14 

-38 

25 

60 

630 



-480.056 -2,997,891 -3,712,611 —714,720 



Form of deduction and 
size of adjusted gross income 



Zero bracket amount 



Ctiange, 1977 
to 1978 



Total itemized deductions 



Ctiange, 1977 
to 1978 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



All Returns 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Returns with — 

Total Itemized Deductlona 

Total 

Under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$1 5.000 under $20.000 

$20,000 or more 

Zero Bracket Amount Only 

Total 

Under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 or more 

Returns with neither itemized deductions nor 
zero bracket amount 



205,167,620 

27.570.601 
47,767.218 
39,217.345 
33,731.207 
56,881,250 



67,516,139 

636,988 

3,450,882 

8,443,019 

13,483,381 

41,501.868 



137,651,481 

26.933.613 
44,316.336 
30,774.325 
20,247,826 
15,379.381 



215,787,307 

27,646,302 
47,692,344 
38,467,028 
33,133.224 
68,846.408 



75,937,593 

723.257 

3.622.243 

7.678,489 

13,291,876 

50,621,729 



139,849,714 

26,925,045 
44,070,101 
30,788,540 
19,841,349 
18,224.680 



10,619,688 

77,702 

-.74,873 

—750,316 

-597,983 

11.965.159 



8,421,455 

86.269 

171.361 

-764.531 

—191.506 

9,119.860 



2,198,233 

-8.568 

-246.235 

14.215 

—406.477 

2.845.298 



138,519,421 

1.140.589 

6.001.157 

13.302.796 

21.683,092 

96,391,787 



138,519,421 

1,140,589 

6,001,157 

13,302,796 

21,683,092 

96,391,787 



164,432,406 

1.041,367 

6.506.052 

12.920.692 

22.481.420 

121.482.875 



164,432,406 

1.041.367 

6,506,052 

12,920,692 

22,481,420 

121,482,875 



25,912,985 

-99,222 

504,895 

-382,104 

798,328 

25,091,088 



25,912,985 

-99,222 

504,895 

-382.104 

798.328 

25.091.088 



NOTE Detail may not add to total because of rounding 



Individual Returns/1978 • Deductions and Exemptions 



53 



(3) "dual-status" aliens, i.e., aliens who spent 
only part of the year in the United States; eind, 

(4) taxpayers with inccme from sources in U.S. 
possessions excluded from Federal inoome taxation. 

Taxpayers in these four categories whose itemized 
deductions fel] short of the zero bracket amount had 
to compute an "unused zero bracket amount," which 
equalled the amount of the short- fall. The "unused 
zero bracket amount" was added to adjusted gross 
inocrie in the computation of taxable income, since 
the tax rate schedules which were applied to taxable 
inoone allowed for the full zero bracket amount. 

Dependents With Unearned Inoome 

Data for "dependents with unearned inoome" for 1978, 
as shown in Table 2.9, represent only information 
tabulated from Form 1040. A person who qualified as a 
dependent with unearned income could file a Form 1040A 
if he or she met the normal requirements of the Form 
1040A and if that person's earned income exceeded both 
his or her itemized deductions and appropriate zero 



Table 2B — Exemption! by Type, 1977 and 1978 

(All fiyuros aie eaiimaiits basuO on Mimplv» -MO'iftv amounit are in inouuinils ol dolls' 



E.omptions by rype 


1977 


1976 


Chanoe. 1977 
to 1976 




(1) 


(2) 


(3) 


Alt Exemption! 
Numbof o( leturns a... 


66,634.640 
215,176.997 
161 362 746 


88.771.551 
219.867.696 
164 900 772 


3,136.911 
4,690,699 




3 S18.024 


Ei«mp«onB lor Tsipaytr* 

Number ot returns 
Number o( e.emplwns 


66.634.640 
130.733.790 


69.771.551 
134,362.112 


3.136,911 
3.648.322 


Exemptions loi Age 65 of Over 
Number ol returns 


8.028.471 
10.480,724 


6.370.125 
10.096,604 


341.654 
516.060 


Eiempllons for Bllndnesa 
Number ol returns 
Number ol exemplKins 


176,156 
1 79,026 


187.234 
188.010 


11.078 
8.984 


Eiemptlont for Oependenta 
Number ol felums 
Numtjei ol esemptKins 


35,046,923 
73,783,457 


35.645.941 
74.300.770 


S97.018 
517.313 



bracket amount. (While dependents with unearned 
inoone were required to itemize their deductions, they 
could substitute their earned income if it was lairger; 



Chart 2A 

Returns with itemized deductions as a percent of all returns, by size of 
adjusted gross income, 1968, 1973, and 1978 



Percent 
100 



^ 1968 
Q 1973 
■ 1978 



80 



60 



40 



20 





Total 



Under 
$10,000 



$10,000 

under 
$15,000 



$15,000 

under 
$20,000 



$20,000 

under 
$30,000 



$30,000 
or more 



Size of Adjusted Gross Income 



54 Individual Returns/1978 • Deductions and Exemptions 

however, the amount of earned inccme used as a 
substitute was limited to the zero bracket amount. 1 
Those dependents with unearned inoone who used Form 
1040A, however, could rot indicate that status on that 
form. Therefore, only the information from the Form 
1.040 returns, where an indication cjould be made, was 
tabulated for this report. 

Exemptions 

In the ccnputation of taxable income, each taxpayer 
was allowed one exeitption of $750 for himself or her- 
self. On a joint return, husband and wife oould each 
claim an exemption, even if only one had income. 
Additional $750 exemptions oould be claimed by both 
tai^ayer 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 all the exemptions to which that spouse was 
entitled. In addition, one exeivption could be claimed 
for each qualified dependent. 



Individual Returns / 1978 • Deductions and Exemptions 



55 



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Individual Returns / 1978 • Deductions and Exemptions 



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Individual Returns / 1978 • Deductions and Exemptions 



57 



Table 2.2— Returns With Itemized Deductions: Deductions by Type and by Size o( Itemized Deduction 

(AH (igufes are eshmales based on samples - money amounts are in thousands ot dollars] 





Total Itemized 


Medical and dental 


Taxes paid 


Interest paid deduction 


Size ot Itemized deduction type 


deductions 


expense deduction 


deduction 


Total 1 


Home mortgage interest 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


16) 


(7) 


(8) 


(9) 


110) 


Total 


25.756.298 

31,800 
59,928 
27,924 
•28,492 
29,370 

36,449 
38,812 
51,420 
69,140 
439.905 

926,138 
4 620,091 
5.657,008 
8.259.467 
3.014.338 

1629,387 

413,399 

159,500 

205,070 

42,129 

16,531 


164.432.406 

1.996 

8.178 

6.845 

•10.391 

13.435 

24.394 
33.762 
64.696 
123.008 
1.030.763 

2,551,397 
16,585,644 
25,343,500 
49,845,480 
25,727,151 

19,258,320 
7,040,956 
3,548,750 
6,799,898 
2,800,684 
3,613155 


17.877.783 

3.181.283 

5,432.029 

972.066 

923.176 

880.050 

1.749.669 

1.236,387 

1,478 940 

846 161 

418,001 

226,908 

208.431 

98.896 

98.292 

65.774 

37.381 

13.973 

4.819 

4,626 

791 

130 


12.203.983 

166.851 
790.059 
243,034 
322.752 
394.965 

1,082619 
1,075,057 
1,803,516 
1 456,823 
927,879 

617.731 
718.341 
441,191 
589,681 
565,259 

442,677 
237,613 
105,298 
158.290 
48.326 
16 122 


25.616.919 

93.423 
166,457 
204,192 
215,695 
270,361 

1,362,247 
1,943,531 
4,912,114 
4,898,417 
3,825,178 

2,572,575 

2,653,054 

1,123.634 

854,846 

247,317 

163,025 

50,457 

25,290 

27,060 

5.977 

2,069 


59.506.835 

6415 
24,762 
51,282 
76,099 
123,063 

869,488 
1,709,642 
6,154,839 
8,525,541 
8.573,707 

7,035,373 
9,067,128 
4,980,397 
5,108,157 
2,119,159 

1 949,958 
863,315 
563,128 
902,697 
398,692 
403,991 


23.543.648 

609,520 
437,597 
491 408 
464,663 
544 669 

1,313,903 
1 418 326 
2,866.046 
2.972980 
2,885,731 

2,562,505 
3,248,670 
1,664,861 
1,402,823 
346,062 

191,058 

57,482 

24,714 

30,429 

7,305 

2,896 


60.681.144 

26674 

63.981 

121,339 

163,081 

244,940 

824710 
1242112 
3,586,154 
5,190,627 
6,480,701 

7012,811 
11,198,346 
7,402,682 
8,269,242 
2,940,395 

2,257,303 
979,353 
549,880 

1,016,271 
494,523 
616021 


19.826.879 

292424 
380 270 
487 176 
542.274 
690,142 

1,721,396 
1,559.366 
3.087,463 
2933451 
2,501,624 

1,844,030 

2,128,877 

893,100 

599,670 

103,738 

47.215 

9.846 

2.805 

1,866 

134 

12 


39.274.512 

15,934 


$100 under $200 


57 971 




120,854 


$300 under $400 


189,602 




310561 


$500 under $750 

$750 under $1 000 


1074,733 
1365,709 


$1 000 under $1,500 , , 
$1500 under $2 000 
$2 000 under $2,500 

$2 500 under $3 000 

$3 000 under $4 000 


3,866 517 
5 126 482 
5601.857 

5 045,811 
7 303,583 


$4 000 under $5 000 .... 


3,955 292 


$5 000 under $7 500 


3,510866 


$7 500 under $10 000 


878857 


$10 000 under $15 000 


553 729 




166,359 




60,711 


$25 000 under $50.000 

$50,000 under $100 000 

$100 000 or more 


59,102 
8.385 
1,595 




Contributions deduction 


f^iscellaneous deductions 


Excess Itemized 




Total 


Net casualt 


or theft loss 


deductions 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(121 


(13) 


(14) 


(15) 


(16) 


(171 


|18| 




23,939.571 

3,413,096 
3,583,546 
2,964,373 
2,509241 
1,831,419 

3,161,450 
1,648,300 
1,824,658 
1,036,111 
645,021 

385,837 
437,393 
177,538 
171,730 
55 988 

42.680 
16.788 
7.470 
16.212 
6.811 
3.909 


19.691.249 

166,155 
513,214 
725,862 
866,358 
816,299 

1,931,370 
1,427,740 
2,219,383 

1 791 615 
1 431 530 

1 052,028 
1 493,567 

783,276 
1024,827 

478,774 

516,626 
290,315 
165,315 
555,213 
467,814 
973.966 


21.862.475 

5.510.301 
3.594.347 
2 988,941 
2,053,280 
1,466,464 

2,377,141 

1,248,969 

1,132,750 

534,046 

268,903 

178,413 
196 605 
109,959 
103425 
31 029 

33,114 
10,851 
9,222 
11,388 
2,323 
1 004 


12.349.195 

246.709 
530,042 
734,030 
711 321 
656,182 

1,455,489 

1 075 093 

1 373 030 

918,238 

596,807 

491,318 
673,232 
485 105 
620,573 
266,062 

390,998 
184 159 
209 296 
389 372 
154 129 
188,011 


2,473.064 

441,330 
518,651 
261,280 
209,871 
160,442 

249,765 
159 442 
146 198 
82 563 
62 521 

44,175 
41 447 
22,687 
28412 
20,039 

9 155 
4,203 
5 233 
5,100 
272 
278 


2.300.338 

22,900 
68,761 
61,977 
70 207 
69,396 

149723 
137,050 
179,308 
143,703 
139 670 

122732 
146919 
100279 
168 623 
172 480 

110818 
71,462 
120,695 
171 477 
19,420 
52 737 


25,417,827 

365,784 
521.699 
585,606 
628,252 
663,801 

1,609,874 
1,607,319 
3,186 101 
2,676780 
2 403,230 

1965,928 
2 853 318 
1896,486 
2367,883 
902403 

655,908 
213,512 
107,371 
155,410 
35455 
15 707 


87.987.241 


$1 under $100 


18 896 




77,807 


$200 under $300 
$300 under $400 
$400 under $500 

$500 under $750 
$750 under $1 000 




147 152 
216 141 
298,043 

1,008,676 






1 403 657 


$1 000 under $1 500 
$1 500 under $2 000 
$2 000 under $2 500 

$2 500 under $3 000 




3,967 963 
4684 784 
5 380 690 

5 378 501 


$3 000 under $4 000 


9861 215 


$4 000 under $5,000 
$5 000 under $7,500 
$7 500 under $10 000 

$10 000 under $15 000 




8 469 100 

14,348 520 

7 719 336 

7 877 774 


$15 000 under $20 000 


3,660 024 


$20 000 under $25,000 
$25,000 under $50 000 
$50,000 under $100 000 
$100 000 or more 


2,386 636 
5,207 526 

2 390 376 

3 482 427 







'Estimate should be used with caution because of the small number of sample returns on which it is based 
NOTE: Detail may not add to total because of rounding 



58 



Individual Returns/1 978*Deductions and Exemptions 



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Individual Returns/ 1978 • Deductions and Exemptions 



59 



Table 2.4— Returns With Itemized Deductions: Total Itemized Deductions as a Percent of Adjusted Gross Income by Size of Adjusted 
Gross Income 



[All figures are estimates based on samples— money amounts are m 


thousands ol dollars] 


















Total Itemized 
deductions 


Total Itemized deductions as a percent ol adiusled gross income 


Size ot adjusted gross income 


Under 10 percent 


10 under 


5 percent 


15 under 20 percent 


20 under 25 percent 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number o( 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(21 


(3) 


(4) 


(51 


(6) 


(71 


(8) 


(91 


(101 


Total 


25,756,298 

438,096 
1,577,463 
2.855,845 
4.550,191 
5.142.205 
3.891.837 

5.586.485 

1.372.000 

274.881 

58.756 

6.515 

2.024 


164,432,406 

1,041,367 
6.506.052 
12.920.692 
22.481,420 
27,725,420 
23,155,068 

41,536.290 

17 267.478 

6.602.964 

3,173,563 

997,139 

1.024,953 


667,040 

73,893 
38,087 
13,706 
•9,207 
13.526 
25,120 

182,824 

215.881 

72,298 

19.779 

2.064 

656 


3.031,569 

9.392 
13.526 

6,511 
•9,298 
19,159 
59,867 

655,875 

1,130,394 

661,109 

339,997 

71,432 

55,010 


2.879,638 

•15,021 
•3,538 
11,962 
128,618 
264,951 
623,650 

1,419,755 

334,855 

64,958 

11,059 

1,016 

255 


14,521,875 

•3,483 

•3,194 

19,436 

313,656 

823,881 

2,303,196 

6,707,888 

2763,442 

1 060,174 

373.980 

83.676 

65.867 


5.641,746 

•22.731 

•7.895 

128,108 

689,. 80 

1.574,916 

1,237,591 

1,601,406 

319,598 

50,137 

8,556 

825 

203 


30,232,330 

•10,208 

•12,743 

311,849 

2,261,648 

6,258,744 

5,880.934 

10.216,428 

3,578,448 

1,125,906 

404,650 

94,170 

76,602 


5.841,990 

•24,247 
32,194 

485,906 
1.333.717 
1.499.568 

997.958 

1.205.601 

222.069 

34.512 

5.543 

531 

144 


34,854,701 


Under $5,000 


•15.973 


$5,000 under $10,000 


70,993 


$10,000 under $15,000 


1,439,105 


$15,000 under $20.000 


5.304,145 


$20,000 under $25,000 


7,539,206 


$25,000 under $30,000 


6,051,389 


$30,000 under $50,000 


9 758 374 


$50,000 under $100,000 

$100,000 under $200,000 


3.197.533 
996.861 


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


338,326 
78,703 
64,093 







Total Itemized deductions as a percent of adjusted 


gross income — Continu 


ed 


• 




25 under 30 percent 


30 under 40 percent 


40 under 50 percent 


50 under 


50 percent 


60 under 70 percent 


Size of adtusted gross income 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(111 


(12) 


(13) 


(14) 


(151 


(16) 


(17) 


(18) 


119) 


(201 


Total 

Under $5,000 


3,892,194 

•11.984 
130,890 
559,692 
997,533 
909,685 
530,294 

603,561 

125,896 

18,722 

3,474 

357 

106 


25,869,916 

•6,462 
329,132 
2,004,398 
4,820,060 
5,523.435 
3,931.057 

5,983,715 

2,225,939 

659,828 

264.008 

65.676 

56,205 


3,728,336 

24,791 
325,019 
878,076 
938,809 
649,398 
370,411 

425,271 

94,379 

17,178 

4.257 

559 

188 


27.465,239 

19,024 
971,334 
3,811,885 
5,521,599 
4,908,524 
3,424,288 

5,255,495 
2.100.878 
772.615 
418,330 
131,455 
129,813 


1,357.362 

26,293 
334,938 
385,573 
266,022 
153,733 

68,251 

82,939 

29,224 

7,417 

2,409 

409 

154 


10,856,341 

33.500 
1.209.342 
2,074.227 
2,025.743 
1.498.835 
812.564 

1.313.310 
864,978 
443,665 
315,191 
121,757 
143,230 


635,152 

31,436 
229,260 
163,159 
97,441 
36,191 
23.215 

33.761 

14,285 

4,236 

1,712 

326 

130 


5,867,381 

52,457 
995,074 
1,092,185 
929,617 
428,840 
337,994 

644,850 
529,613 
316,177 
268,796 
125,319 
146,260 


410,645 

36,520 
174,184 
107,036 
41,951 
23.309 
4,142 

12,946 

6,504 

2.910 

876 

186 

81 


3,837.834 

85,628 


$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 


828,644 
833,733 
469,750 
337,326 
71.919 

319,454 
280,753 
258,038 
173.542 
79.859 


$1,000,000 or more 


99 189 







Total Itemized deductions as a percent of adjusted gross income — 


Continued 






70 under 80 percent 


80 under 90 percent 


90 under 100 percent 


100 percent or more 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(281 


Total 

Under $5.000 


206,042 

20.406 

102.414 

49,678 

16,843 

3,928 

2,455 

5.094 

3.689 

1.002 

408 

88 

37 


2,005,332 

66,698 

542,940 

446,876 

214.901 

64.193 

49.914 

148.597 
181,613 
103,480 
89,435 
45,922 
52,763 


154,865 

30.048 

67,375 

29.088 

9.821 

5,806 

5,165 

3,789 

2,692 

714 

283 

63 

21 


1,671,327 

93.269 
427,656 
288 094 
143,572 
108,275 
122,448 

123,609 
144,613 
87,028 
63,759 
35,595 
33,409 


98,223 

28,128 

37,411 

20,306 

6,276 

978 

•718 

2,820 

1,004 

281 

220 

54 

27 


1,049,232 

83,502 
248,563 
228,696 
100,791 

19,814 
•18,919 

104,399 
67,013 
34.746 
58.807 
35.325 
48,656 


243,065 

92,598 
94,258 
23.555 
14.173 
6.216 
2.867 

6.718 

1.924 

516 

180 

37 

23 


3,169,328 

562.771 


$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25 000 


852.912 
364.696 
366.439 
195,187 


$25 000 under $30 000 


90,580 


$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 . 

$200 000 under $500 000 . . 


304,296 

202,261 

83,339 

64 742 


$500,000 under $1 000 000 


28.248 


$1 000 000 or more . . . 


53 857 







'Estimate should be used with caution because of the small number of sample returns on which it is based 
NOTE: Detail may not add to total because of rounding 



60 



Individual Returns / 1978 • Deductions and Exemptions 



Table 2.5-Returnu With Medical and Dental Expense Deduction: Medical and Dental Expenses Deducted as a Percent of Adjusted 
Gross Income by Size of Adjusted Gross Income 

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





Medical and dental 
expense deduction 


Medical and dental expense deduction as 
a percent of adjusted gross income 


Size of adjusted gross income 


Number of 
returns 


Amount 


Under 1 


percent 


1 under 2 percent 


2 under 


J percent 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


<2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Tola! 


17.877.783 

201,627 
1.261.516 
2.238.793 
3.258.285 
3.579.529 
2.581.641 

3.735,237 

847,656 

139,509 

29,605 

3.324 

1.061 


12.203.983 

283.116 
1.592,941 
2,146,908 
2,225,837 
2,010,244 
1,291,914 

1,899,386 

567,734 

133,769 

43,827 

6,710 

1,597 


8.562.782 

•5.065 

75.213 

347.244 

1.216.363 

1,820.081 

1,558.714 

2,673.377 

707.651 

127.126 

27.762 

3.148 

1.038 


1.008,464 

•53 

3.093 

23.193 

126,450 

201,903 

183,218 

342,269 

104.227 

19.031 

4.266 

544 

217 


2,038,793 

•6.462 
108.224 
335.992 
401.301 
470.467 
304.761 

359.505 

48.732 

2,937 

370 

36 

6 


709,588 

•280 
14,492 
57,825 
106,353 
158,927 
124,211 

195,413 

44.630 

5.419 

1.550 

361 

128 


1,481,589 

•1.369 
56,581 
214,829 
356,728 
369,791 
220,996 

231,482 

27.229 

2.280 

269 

30 

5 


844,507 


Under $5,000 


•83 


$5,000 under $10.000 


10.866 


$10,000 under $15,000 


68,380 


$15,000 under $20,000 

$20,000 under $26 000 


156,381 
204,462 


$25,000 under $30.000 


148,468 


$30,000 under $50,000 


205,708 
40 902 


$50,000 under $100 000 


$100,000 under $200,000 


6 857 


$200,000 under $500 000 


1.674 


$500,000 under $1.000,000 


493 


$1,000,000 or more 


232 





Medical and dental expense deduction as a percent 
of adjusted gross income ~ Continued 


Size of adjusted gross income 


3 under 4 percent 


4 under 5 percent 


5 under 6 percent 


6 under 7 percent 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 


1.122.836 

10,505 
68,641 
172,813 
288,529 
239,243 
161,308 

162,935 

17,551 

1,107 

180 

••24 


859.100 

1,409 
21,157 
75,958 
176.221 
187,068 
151,642 

200.688 

37,839 

4.801 

1,709 

••607 


834,005 

•5,160 
55,522 
140,659 
220,011 
198,653 
110,647 

93.041 

8.992 

1.135 

167 

14 
4 


791,588 

•945 
21.438 
80,880 
172,486 
196.068 
133.668 

151.610 

25.373 

6,496 

1,982 

386 

256 


603,932 

•4,215 
70,374 
123,612 
147,357 
115.706 
76.059 

58.605 

7,158 

779 

56 

••11 


658,132 

•848 
31,932 
86.044 
140 118 
138.839 
114,408 

115,588 

23.763 

5.422 

732 

••438 


515,498 

•1,660 
56,421 
139,562 
137.487 
84.728 
51,954 

36,733 

6.048 

783 

104 

15 

3 


639,400 


Under $6 000 


•425 


$5,000 under $10,000 


32.453 


$10,000 under $15,000 


114.290 


$15,000 under $20,000 


157,651 


$20,000 under $25,000 


123,899 


$25,000 under $30,000 


91,280 


$30,000 under $50,000 


85,437 
25 144 


$50,000 under $100,000 


$100 000 under $200 000 


5.989 
1 976 


$200,000 under $500,000 


$500,000 under $1 000 000 


600 


$1,000,000 or more 


257 









Medical and dental expense deduction as a percent 
of adjusted gross income — Continued 


Size of adjusted gross income 


7 under 8 percent 


8 under 9 percent 


9 under 10 percent 


10 under 15 percent 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


Total 


363,134 

8,295 
56,136 
90,863 
93.058 
66,819 
20.530 

23.354 

3.503 

486 

81 

9 


481,599 

2.197 
33.062 
85.016 
120,879 
110,995 
41,140 

65,663 

15,887 

4,555 

1,779 

427 


301,835 

•10,747 
46,978 
78,629 
78.082 
44,494 
20.652 

19.490 

2,328 

348 

77 

••10 


441,577 

•2.560 
32,595 
83,341 
114,938 
83,315 
47,276 

58,088 

12.895 

4.004 

1.927 

••638 


235,044 

•5.048 
33,961 
64,938 
74.637 
31,271 
9,084 

13.036 

2,828 

160 

71 

10 


381,965 

•2,061 
25,461 
75.674 
122.499 
65,194 
23,975 

45.644 

17,109 

1,821 

1,899 

629 


763,983 

33,727 
177,346 
242,322 
146,550 
89,532 
31.111 

34.949 

7.081 

1.148 

201 

16 


1 433,003 


Under $5.000 


17 549 


$5 000 under $10 000 : 


1 75 598 


$10,000 under $15,000 


366.989 


$15,000 under $20,000 

$20,000 under $25,000 


301.875 
230,858 


$25 000 under $30 000 


105,099 


$30,000 under $50,000 

$50 000 under $100 000 


154,289 
54,468 
17 670 


$100,000 under $200,000 


$200,000 under $500,000 

$500,000 under $1 000.000 


7,500 
1.108 


$1,000 000 or more 











Medical and dental expense deduction as a percent 
of adjusted gross incorr^e — Continued 


Size of adjusted gross income 


15 under 20 percent 


20 under 30 percent 


30 under 50 percent 


50 percent or more 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


Tola! 


394,937 

18.416 
145,709 
130,338 
48,357 
30,902 
5,671 

12,060 

3,082 

300 

99 

"3 


879,107 

13,180 
196,475 
268,258 
138,060 
117,120 

27,365 

75,094 

32,367 

6,218 

4,409 

••561 


248,881 

9,068 

121.833 

69.673 

21.605 

8,295 

6.716 

9.107 

2.185 

494 

112 

3 


773.352 

8.205 

234,163 

205,937 

90,393 

46,216 

46.155 

83.395 

35.415 

15.917 

7.133 

422 


231.354 

37,217 
117.620 
60,376 
12,327 
3,857 
•1,189 

6,297 

2,147 

274 

60 


896,268 

51,220 

318,456 

228,269 

88,734 

30.134 

•13.767 

95.419 

51,407 

14,383 

4,481 


179,180 

44,683 
70.967 
37,043 
16,993 
•6,690 
•2,249 

•1,266 

1.141 

•152 

•6 


1.406.333 
182 102 


Under $5 000 


$5,000 under $10,000 




$10,000 under $15 000 


326 855 


$15,000 under $20,000 


212,801 


$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 .. . 


•115,246 
■40,242 

•26,081 
46,308 
•15 187 


$200 000 under $500 000 . , , 


•810 


$500,000 under $1 .000.000 




$1,000,000 or more . . 









'Eslimate should be used with caution because of the small number of sample returns on which jt is based. 
* 'Data combined to avoid disclosure of information for specific taxpayers. 
NOTE Detail may not add to total because of rounding 



Individual Returns/ 1978 • Deductions and Exemptions 



61 



Table 2.6— Returns With Taxes Paid Deduction: Taxes Deducted as a Percent of Adjusted Gross Income by Size of Adjusted Gross Income 

|AII figures are estimates based on samples - money amounts are in thousands ol dollarsl 





Taxes paid deduction 


Taxes paid deduction as a percent of adjusted 


gross income 






Number of 
returns 


Amount 


Under 1 percent 


1 under 2 percent 


2 under 3 percent 


Size of adtusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(21 


(3) 


(4) 


(5) 


(6) 


(7) 


18) 


Toltl 


25,616,919 

345.685 
1.554.965 
2,843,179 
4,550,120 
5,136,302 
3.891,812 

5,582,985 

1,370,159 

274.506 

58,687 

6.499 

2.020 


59.506.835 

257,883 
1,637,253 
3,521,610 
7,098,741 
9,646,798 
8,728,295 

16,795.173 

7,281.010 

2,752,085 

1,184,604 

320,832 

282,552 


73,828 

•3,673 
•9,566 
•4,001 
8,843 
7,011 
4,022 

11,505 
12.932 
6.698 
4.271 
922 
384 


33,053 

•84 
•338 
•324 

880 
1.267 

819 

2,501 
5,877 
6,386 
7,626 
3.227 
3,725 


293.984 

■7,142 
34,444 
43,242 
38,051 
33.783 
22.367 

50,754 

38,375 

19.246 

5.856 

556 

168 


193,751 

•350 
3,846 
8,516 
11,106 
11,679 
9,866 

32,362 
42,734 
39,358 
24,249 

5,471 
4,214 


712.185 

17,220 
44,853 
68,493 
78,214 
117,288 
92,510 

181,323 

85,013 

22,027 

4,593 

493 

158 


640.732 


Under $5,000 


1,452 


$5,000 under $10 000 


8,762 


$10,000 under $15,000 


22653 


$15,000 under $20,000 


36.743 


$20,000 under $25,000 


67,978 


$25,000 under $30,000 


66.154 


$30,000 under $50,000 


173419 


$50,000 under $100,000 


143,365 


$100,000 under $200,000 


72,761 


$200,000 under $500,000 


32,377 


$500,000 under $1,000.000 


8,322 


$1,000,000 or more 


6,744 










Taxes paid deduction as a'percenl of adjusted gross income — Con 


inued 






3 under 


4 percent 


4 under 5 percent 


5 under 6 percent 


6 under 7 percent 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(111 


(12) 


(13) 


(14) 


(15) 


(16) 


Tom 

Under $5,000 


1.235,956 

19,407 

65,293 

93,865 

200,670 

263,382 

186,113 

289,505 

88,842 

22,547 

5,591 

576 

165 


1.347,151 

2,661 

18,189 

42,121 

126.715 

207.779 

179.146 

373.816 

208.914 

105.831 

55.991 

13.391 

12.598 


1.736.873 

•15,010 
74,053 
167,612 
334,609 
353.214 
269,338 

382,239 

108.798 

26,275 

5,177 

434 

114 


2.291,052 

•1,625 

26,413 

97,675 

267,538 

360,100 

331,623 

635,732 

327,581 

156,153 

64.181 

12,846 

9,584 


2,359,841 

22,661 
105,366 
211.786 
413.000 
503.644 
406,061 

533,340 

131.647 

27,214 

4,623 

409 

90 


3,695,041 

2,937 
49,457 
148,784 
407,502 
624,906 
611,107 

1.084,594 

477,230 

194,926 

69,937 

14,670 

8,991 


2.905.196 

30,684 
74,207 
307,555 
510,383 
612,044 
495.001 

693,392 

151,852 

25,349 

4.288 

357 

84 


5.275.404 

4,807 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20.000 


39,420 
254,317 
582.096 


$20,000 under $25 000 


898,788 




877,486 




1 658 239 


$50,000 under $100 000 


644.015 




216.379 


$200,000 under $500 000 


76.161 


$500 000 under $1 000 000 


15.186 


$1,000,000 or more 


8.508 






Taxes 


paid deduction as a percent of 


adjusted gross income — Cont 


nued 






7 under 


3 percent 


8 under 9 percent 


9 under 10 percent 


10 under 


5 percent 


Size of adiusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(241 




3.090,343 

24.521 
75,936 
295,307 
552,368 
726,999 
531.061 

726,022 

132,893 

21,408 

3,447 

311 

70 


6,319,537 

5,244 

46,887 

280,457 

731,716 

1,230.718 

1,092,168 

1,983,111 

644,299 

209,476 

71,165 

15,467 

8,828 


2.898,043 

17.529 
95,254 
268.652 
514.906 
626.470 
514.268 

708,239 

132,870 

16,513 

2,993 

259 

90 


6,736,324 

5.331 

65.673 

296.291 

772,698 

1.197,752 

1.198,408 

2,196.325 

720,609 

181,822 

70,258 

14,249 

16.908 


2,475,946 

20.913 
82,528 
271,330 
439,373 
541,197 
387.390 

606.667 

107.688 

15.732 

2.735 

309 

84 


6,333,619 

4,679 

63,202 

330,029 

734,191 

1.150,071 

999,481 

2,098,437 

649,794 

193,896 

70,855 

19,460 

19,524 


5.854,979 

31,924 

370,997 

751,496 

1,158.528 

1.148.717 

832,822 

1,215,993 

286,412 

47,536 

9,115 

1,085 

354 


18,384,174 




13,496 


$5 000 under $10 000 


373,630 




1.142,251 


$15 000 under $20 000 


2,430,297 


$20 000 under $25 000 


3,036,807 


$25 000 under $30 000 


2,635,194 


$30 000 under $50 000 


5,279,688 


$50 000 under $100 000 


2,242,538 


$100 000 under $200 000 


752,298 


$200 000 under $500 000 


306,097 


$500 000 under $1 000 000 


87,902 




84.977 











Taxes paid deduction as a percent of adjusted gross 


ncome — Cont 


inued 






15 under 20 percent 


20 under 30 percent 


30 under 50 percent 


50 percent or more 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


ToUl 

Under $5 000 


1,230.041 

21,182 
245,022 
209,098 
219,769 
164,365 
128.569 

148,268 

71,433 

17,593 

4,092 

483 

167 


5,086,737 

14,306 
336,733 
453,002 
647.507 
612.037 
580.054 

935.803 
802.455 
394.834 
196.238 
55.463 
58.305 


531,962 

33,721 
187,725 
130,593 
67,814 
33,414 
20,959 

32,357 

18,234 

5,246 

1,579 

243 

77 


2,214,423 

30.867 
339,758 
361.365 
265.812 
174.903 
131.826 

287.616 
284,289 
165,844 
103,269 
38,168 
30,708 


158,621 

41,565 
74,767 
19,967 
13.021 
1.855 
1.223 

2.556 

2,389 

947 

269 

50 

12 


629,563 

59.337 
198.920 
82,401 
78.195 
14,517 
12,763 

33,781 
57,835 
46,446 
27,202 
11,844 
6,323 


59,121 

38.533 

14,954 

182 

571 

2,919 

108 

825 

781 

175 

58 

12 

3 


326.274 

110.707 


$5 000 under $10 000 , 


66.026 


$10 000 under $15 000 


1,424 


$15,000 under $20.000 


5.745 


$20 000 under $25 000 


57,496 


$25 000 under $30 000 


2.199 


$30 000 under $50 000 


19 750 


$50 000 under $100 000 


29 474 


$100 000 under $200 000 


15 676 


$200,000 under $500 000 


9,998 


$500 000 under $1 000 000 


5,164 




2,615 







•Estimate should be used with caution because of the small number of sample returns on which It is based 
NOTE; Detail may not add to total because of rounding. 



62 



Individual Returns / 1978 • Deductions and Exemptions 



Table 2./- Returns With Interest Paid Deduction: Interest Deducted as a Percent of Adjusted Gross Income by Size of Adjusted 
Gross Income 

[All figures are estimates based on samples - money amounts are in thousands of dollars) 





Interest paid deduction 


Interest paid deduction as a percent of adjusted gross income 




Number of 
returns 


Amount 


Under 1 percent 


1 under 2 percent 


2 under 3 percent 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(51 


(6) 


(7) 


(8) 


Total 

Under $5.000 

$5,000 under $10.000 


23.543,648 

176.591 
1.224.103 
2.539.047 
4.279.524 
4.916.850 
3.692.870 

5.215,828 

1,209,646 

233,692 

48,473 

5,346 

1,678 


60,681,144 

274.275 
2.168.580 
4.825,923 
9,139,012 
11,245,813 
9,072,038 

15,132.213 

5.681.925 

1.929,915 

814,585 

212,114 

184,751 


1,283,419 

■12.365 
42.918 
97.613 
144.963 
186.191 
187,678 

403,432 

148,208 

43,604 

13,495 

2,062 

890 


226.026 

•270 

1.920 

5,518 

12,012 

20,376 

24,162 

67,845 
42,768 
25,210 
15,559 
5,030 
5,357 


1,158.287 

•2.507 
29,179 
80,569 
156,701 
190,693 
180,377 

362,790 

116,690 

30,215 

7,51? 

809 

238 


626.389 

•100 
3.134 
14,934 
42,303 
66,246 
77,214 

204,370 

114.890 

58.823 

30.686 

7.722 

5.968 


1.297.282 

•8,882 

45.292 

95.575 

171.412 

213,533 

218,630 

406 508 
106,800 
24,589 

5454 

517 

90 


1,070.647 

•777 

8 741 

31,007 

75,279 

120,675 

151,124 


$15 000 under $20 000 


$20 000 under $25.000 


$25 000 under $30 000 


$30 000 under $50 000 


375248 


$50 000 under $100 000 


177.582 


$100 000 under $200 000 


81.238 


$200 000 under $500 000. 


37,123 




8,250 


$1 000 000 or more 


3,602 









Interest paid deduction as a percent of adjusted gross income - Continued 




3 under ^ 


percent 


4 under 


3 percent 


5 under 6 percent 


6 under 


1 percent 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 




(91 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 

Under $5.000 


1,336,321 

•12,347 
25,650 
89,296 
186,363 
251,425 
244,806 

396,941 

103,995 

21,021 

4.049 

364 

64 


1,495,179 

•1.068 
6.802 

39.807 
117,351 
198.840 
235.522 

510.719 

239,264 

95,592 

38,331 

8,279 

3,605 


1,409,845 

•3,399 
46,987 
111,700 
190,383 
282,430 
245.195 

413.180 

94,278 

18,834 

3.175 

235 

49 


1,946.293 

•326 

17,288 

66,067 

152,811 

282.997 

302.106 

688.690 

275,817 

109 811 

39,020 

6,932 

4,528 


1,292,376 

•2.746 

27.949 

90,576 

163,522 

271,060 

269,888 

359,928 

87 984 

16,255 

2,256 

181 
31 


2,174,158 

•649 

11,948 

61,180 

161.482 

336.924 

405.440 

724.548 

315,010 

114,096 

33,463 

6,477 

2,942 


1.301,013 

•709 

42.976 

77,804 

180732 

314,216 

247,800 

344,495 

78,146 

12.250 

1.715 

137 

33 


2.491.606 

•113 


$5 000 under $10 000 


22 461 


$10,000 under $15,000 


65.820 


$15 000 under $20 000 


206 749 


$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 . 


460 236 
438.113 

624.522 

328.504 

105 566 

30234 

5 818 


$500 000 under $1 000 000 













Interest paid deduction as a percent of adjusted gross income - Continued 




7 under 8 percent 


8 under 9 percent 


9 under 10 percent 


10 under 15 percent 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


Total 

Under $5.000 

$5,000 under $10 000 


1,277.233 

•2,091 

41,939 

98,053 

188,530 

288,491 

224,167 

346,427 

75.583 

10.515 

1.318 

92 

27 


2.766,880 

•771 

24.938 

91.799 

251 376 

484,286 

457,526 

949,983 

369,171 

101.561 

26.706 

4.395 

4.370 


1,277.441 

•3.499 
37.222 
111.017 
210,018 
300,511 
236,625 

309,901 

59,374 

7,940 

1,234 

83 

17 


3,003,420 

•509 
26,443 
120,823 
318,238 
580,453 
549,250 

958,598 

324,866 

87,782 

28,751 

4,812 

2,895 


1,275.628 

•919 
34,207 
104.312 
224,995 
320,677 
232 657 

294,202 

55.106 

7.528 

939 

70 

16 


3.307.359 

•337 
28.276 
125 553 
380.798 
691.062 
601.138 

1,022,015 

335.042 

92.779 

23,620 

4506 

2,233 


5.178,195 

12340 

143466 

473.915 

1 166.204 

1,341,229 

850,042 

1.003,807 

163,915 

20,286 

2,691 

244 

56 


16.141,200 

7,026 
149 178 


$10,000 under $15,000 


771,110 


$15,000 under $20 000 


2,558,109 


$20,000 under $25,000 


3.712,222 


$25,000 under $30 000 




$30,000 under $50,000 


4,418210 
1 266 136 


$50,000 under $100,000 


$100,000 under $200,000 


3 1 4 686 


$200,000 under $500,000 

$500,000 under $1 000 000 


89,520 
19 657 


$1,000,000 or more 


12 994 









Interest paid deduction as a percent of adjusted gross income - Continued 


Size of adjusted gross income 


15 under 20 percent 


20 under 30 percent 


30 under 50 percent 


50 percent or more 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(321 


Total 


2.764,722 

9.249 
147,638 
448 494 
746.415 
604,098 
381,901 

355,577 

60.620 

8.996 

1.542 

156 

36 


10,717,227 

6 560 
205.418 
1.015,323 
2.247.886 
2,303.631 
1,790,361 

2,174,558 

670,713 

201,423 

73,254 

17.415 

10.686 


1,784,420 

13,074 
241,699 
443,115 
429,176 
300,041 
141.570 

169.541 

38.562 

6.019 

1.439 

151 

33 


8,390,926 

12,978 

488,870 

1,326.441 

1,746,416 

1,533,061 

891,821 

1.458,173 

602,624 

190 484 

99,978 

25,193 

14,887 


675,796 

34,291 
214.299 
182,893 
104,315 
48,447 
29,222 

42,108 

15,116 

3,988 

933 

135 

49 


4,114,684 

58,209 
632,841 
819,581 
638.561 
393,265 
281,869 

551.274 
368496 
198.651 
101.684 
34.178 
36.075 


231,670 

58.173 

102.682 

34 115 

15 795 

3,808 

2312 

6,991 

5,269 

1 652 

714 

110 

49 


2.209.150 


Under $5,000 


$5,000 under $10,000 


540 322 


$10,000 under $15,000 


270 959 


$15,000 under $20,000 


229 642 


$20,000 under $25,000 


61,538 


$25,000 under $30,000 

$30,000 under $50,000 


44 042 

203 562 
251 041 
152 212 
146 657 
53 451 


$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 


71 142 





'Estimate should be used with caution because ot the small number of sample returns on which ii is based 
NOTE: Detail may not add to total because ot rounding 



Individual Returns/ 1978 • Deductions and Exemptions 



63 



Table 2.8— Returns With Contributions Deduction: Contributions Deduction as a Percent of Adjusted Gross Income by Size oi 
Adjusted Gross Income 

(All figures are estimates based on samples - money amounis are in thousands of dollars] 





Contribulions deduction 


Contributions deduction as a percent ot adtusted gross income 




Number of 
returns 


Amount 


Under 1 percent 


1 under 2 percent 


2 under 3 percent 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total _ 


23.939,571 

209.807 
1.318.292 
2.667,737 
4.195,562 
4.833,150 
3.716,600 

6.435,450 

1.330,670 

266,722 

57,224 

6,374 

1,993 


19.691,249 

94,567 
691.959 
1,381,251 
2,242.482 
2,764,179 
2,404.690 

4.722.055 

2,438.483 

1,263.262 

863.761 

363.603 

470.956 


8,013,717 

26.008 

201.886 

721.350 

1,397.208 

1.789.496 

1,349.348 

1.944.736 

461.342 

96.676 

22.413 

2.497 

759 


1,177.191 

307 
8,669 
45,484 
119,904 
198,189 
183.754 

365,955 

165,163 

62.449 

26.777 

6.839 

4.702 


8,034,277 

24.857 

259,429 

511,846 

1,045,497 

1,239,248 

1,043,777 

1,500,063 

340,196 

58,304 

10,110 

767 

183 


2,502,249 

1.303 

30,668 

95.499 

269.453 

398.644 

415,066 

809.063 

322.086 

109,404 

39,342 

7,174 

4,557 


3,401.436 

22,215 

142.403 
397.896 
675.752 
671.674 
636.691 

821.842 

194.481 

33.246 

6.696 

443 

101 


2.328,642 


Under $6,000 ! 


1.286 


$6,000 under $10.000 


29,412 


$10,000 under $15 000 


124,880 


$15,000 under $20,000 


247,602 


$20,000 under $25.000 


368,339 


$25,000 under $30,000 


354,674 


$30,000 under $50.000 




$50,000 under $100,000 


309 131 


$100,000 under $200.000 


106,948 


$200,000 under $500.000 


37 937 


$600,000 under $1,000.000 


7.208 


$1,000,000 or more 


4,596 











Cont 


rtbutions deduct 


ion as a percent of adjusted gross income— Continued 






3 under < 


percent 


4 under 5 percent 


5 under 6 percent 


6 under 7 percent 


Size ot adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(101 


(11) 


(12) 


(131 


(14) 


(15) 


(161 


Total 

Under $5 000 


1,679,800 

13.820 
116.847 
207.148 
313.017 
281.747 
243.490 

376.024 

104.645 

20.530 

3.214 

261 

57 


1,607.305 

1.835 

32.633 

90.548 

190.860 

217,684 

228,718 

473,684 

237,207 

94,091 

30,447 

5,820 

3.979 


1.061.042 

14.845 
112,678 
119,460 
190.364 
206.894 
122.799 

217.780 

61.320 

12.376 

2.286 

196 

64 


1.265,833 

2,444 

41,118 

66.696 

149.710 

206.407 

148.223 

358,486 

180,746 

73.374 

28.332 

5.825 

5.576 


722,771 

16,294 
83,988 
70,700 
126,437 
138,273 
103,817 

135,682 

36,679 

8,970 

1,762 

124 

45 


1,043.281 

3,312 
38.163 
46.886 
122,641 
169,183 
156,112 

274,915 

131,688 

64,394 

26.996 

4,529 

4,463 


498,518 

12.631 
49.735 
68.489 
81,481 
84,701 
68,420 

100,518 

24,746 

6.396 

1.210 

152 

39 


860,992 

2.576 


$5,000 under $10.000 


24.724 


$10 000 under $15 000 


68,196 


$15,000 under $20 000 


94.598 


$20 000 under $25 000 


124.359 


$25,000 under $30 000 


123.925 


$30,000 under $50,000 


239.739 
103812 


$50,000 under $100 000 


$100 000 under $200 000 . ... 


55 528 


$200,000 under $500,000 


21.847 


$500 000 under $1 000 000 


6.531 


$1,000,000 or more 


5.157 







Contf 


butions deduct! 


Dn as a percent of adjusted gross income — Continued 






7 under £ 


percent 


8 under 9^ercent 


9 under 10 percent 


10 under 15 percent 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


Total ; 

Under $5,000 


391.824 

2.042 
48.260 
63.180 
44.364 
92.627 
53,100 

69,264 

23.654 

4,214 

985 

121 

33 


783,835 

474 
28,129 
48,671 
59,292 
154,981 
107,978 

196,154 
116,544 
40,920 
20,699 
5.916 
4.075 


291.668 

•1.005 
31.270 
56.816 
47.019 
66.231 
29.680 

63.008 

14.444 

3.240 

829 

99 

28 


632,899 

•188 
19.061 
60.425 
70.006 
104,292 
67,348 

163.103 

82.742 

36,803 

19,401 

5,610 

4,921 


300,886 

4.575 
28.642 
56,035 
66,616 
56,282 
36,079 

38,020 

11,829 

2,945 

753 

86 

24 


694.247 

1,466 

21.451 

71.017 

1 1 1 .625 

120.719 

91.622 

133.471 

74,577 

36,812 

20,321 

6,310 

6,965 


891,235 

19,278 

74.266 

160.942 

214.864 

166.166 

94.790 

128.211 

32.004 

8.035 

2.259 

326 

95 


2.580.100 

9 199 


$5,000 under $10 000 


73 647 


$10 000 under $15 000 


248.685 


$15,000 under $20 000 


461.258 


$20,000 under $26.000 


417.914 


$26 000 under $30 000 


306.639 


$30 000 under $50 000 


545,969 
257,860 
126 146 


$50,000 under $100.000 


$100,000 under $200 000 , 


$200 000 under $500 000 


79 260 


$600,000 under $1 000,000 


26,789 




26,742 











Contr 


bulions deduction as a percent of adjusted gross income — Continued 






15 under 20 percent 


20 under 30 percent 


30 under 60 percent 


50 percent or mote 


Size ol adiusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(271 


(281 


(291 


(30) 


(31) 


(32) 


Total 

Under $6 000 


307,105 

19,572 
52,132 
73,255 
56.941 
37.341 
24.815 

27.317 

10.297 

3.708 

1.395 

252 

80 


1,177,987 

11.374 
72.649 
154.367 
173.679 
140.417 
117.411 

174,763 
118,621 
86.652 
69,599 
28,239 
30.215 


209,931 

8,401 
70,082 
61,811 
28,144 
18,041 

6,877 

14,606 

6,433 

3,474 

1.636 

371 

166 


1.162,824 

7,888 
125,814 
156,826 
116,069 
97,894 
46,042 

126.285 
106.896 
117,651 
115,543 
64,154 
81.762 


97,191 

9.638 
36.812 
16.228 
6,993 
3,818 
2.865 

7.234 
6.478 
3,919 
2,354 
564 
288 


1,384,712 

6,928 
104,370 
75,662 
47,977 
28,677 
29,247 

104.643 
162.765 
202,841 
253,313 
144,660 
223,928 


38,168 

14,626 
10.873 

3.592 

865 

•1.613 

2.052 

1.146 

2,122 

690 

423 

115 

51 


491,152 

43.996 


$5 000 under $10 000 


41.561 


$10 000 under $15 000 


38.607 


$15,000 under $20 000 


7.608 


$20 000 under $25 000 


•16,678 


$25 000 under $30 000 


28,032 


$30 000 under $50 000 


21 420 


$60 000 under $100 000 


78.646 


$100 000 under $200 000 


60.248 


$200 000 under $500 000 


63.948 


$500 000 under $1 000 000 


40.097 


$1 000 000 or more 


60.320 







•Estimate should be used with caution because of ttie small number of sample returns on which it is based, 
NOTE, Detail may not add (o total because of rounding 



64 



Individual Returns / 1978 • Deductions and Exemptions 



Table 2.9 — Returns Filed by Dependents with Unearned Income: Selected Sources of Income, Deductions, and Tax, by Size of Adjusted 
Gross Income 



|AII figures are eslimales based on samples 


- money amounts are in ttiousands of dollars] 






















Size of adjusted gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Salaries and wages 


Dividends in adjusted 
gross income 


Interest received 




Number of 
returns 


1 

Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 


585,555 

261,336 
172,876 
67,868 
35,556 
•19,468 
27.345 
1.106 


2,146,406 

346.067 
468.968 
344.847 
241.097 
•165.738 
491.766 
87.923 


300,678 

93.750 
107.677 

42.874 
•23,758 
•14,323 

17,635 
661 


573,255 

80.711 
168,487 
104,914 
•124,205 
•40,651 
53.554 
732 


227,832 

82.530 
68.481 
•23.552 
•15.174 
•11.930 
25.361 
804 


557,068 

53,603 
94,411 
•34,388 
•43,245 
•80,202 
227.706 
23.513 


516.419 

217.353 
157.121 
63.741 
32,433 
•19,468 
25,280 
1,023 


540,894 

171.192 
143.624 
118,329 

30,566 
•12,262 

55,275 
9,645 


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 $50,000 


$50,000 or more 




Size of adjusted gross income 


Sales of capital assets 
net gain less loss 


Estate or trust net 
income less loss 


Zero bracket amount 


Total itemized 
deductions 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Tola! 


130,091 

38.064 
52.139 
•7.750 
•5,863 
•6.851 
18.806 
618 


103.215 

11,817 
13,031 
•1,339 
•1,195 
•6.926 
54.164 
14.743 


68,633 

•7,223 

23,940 
•13,856 

•3.743 
■11.452 

•7.612 
807 


132,367 

•4.372 

20.271 
•37.932 

•8.819 
•24,620 
•15,730 

20,623 


581,649 

257.431 
172.876 
67.868 
35.566 
•19.468 
27.345 
1.105 


1,170,264 

479.740 
358.611 
148.270 

78.223 
•42.830 

60,159 
2,431 


294,652 

111,646 
93.334 
42,660 
•11.798 
•12,139 
21,970 
1.105 


201.704 

56,226 
67,243 
32,896 
•2,885 
•12,920 
23,412 
6.122 


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 $50.000 


$50,000 or more 












Size of adjusted gross income 


Excess Itemized 
deductions 


Unused zero 
bracket amount 


Taxable income 


Income tax before credits 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


Total 


3,494 

•2,761 
733 


7.704 

•3.780 
3,924 


431,806 

215,906 
121,070 

48.866 
•11.798 
•12.139 

21.654 
•373 


761,588 

418,810 
198,035 

73,570 
•23,070 
•13,786 

34,081 
•235 


581,649 

257.431 
172,876 
67.868 
35.556 
•19.468 
27.345 
1.105 


2,471,223 

578,946 
537.346 
367.516 
237.500 
•164.924 
501.558 
83.433 


462.476 

173.116 
138.018 
67.868 
36,556 
•19,468 
27,345 
1,105 


283,327 

14,190 


Under $2,000 


$2,000 under $4 000 


27 710 


$4,000 under $6,000 


37,311 


$6,000 under $8 000 


28 168 


$8,000 under $10,000 


•23,041 


$10,000 under $50,000 




$50,000 or more 


38.490 




General tax credit 


Total income tax 


Total tax liability 


Tax due at time of filing 


Total overpayment 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


Total 

Under $2,000 

$2,000 under $4 000 


462,476 

173.116 
138.018 
67,868 
35.556 
•19,468 
27,345 
1,105 


25,526 

5.486 
4.994 
4.359 
3.166 
•2.433 
4 RRfl 


404.117 

135.801 
116.973 
67.868 
35.556 
•19.468 
?7 345 


241,368 

8,736 
21,830 
32,544 
24,481 
•20,547 
95 964 


405,944 

137,509 
117,092 
67,868 
35,556 
•19.468 
27.345 
1,106 


245,544 

8.835 
22.053 
32.942 
25.592 
•21.057 
97.770 
37,295 


297,260 

126,295 
69,053 
49.109 
22.346 

•13.243 
IK ?n3 


101,271 

8.076 
10.296 
20.482 

7.830 
•9.426 
?7 750 


218.804 

70.870 
98.503 
18.759 

•13.210 
•6.225 

•11 14? 


43,358 

7.346 
12 568 


$4,000 under $6,000 


3 992 




•2 941 


$8,000 under $10,000 




$10,000 under $50,000 


• 1 1 666 






199 




1.106 


37,2 


» 




1.011 




17,412 




•95 


•434 



'Estimate should be used with caution because of the small number of sample returns on which it is based. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/ 1978 • Deductions and Exemptions 



65 









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coto- oinq 

CMCM — CMOC 

f^co(3» -no 



o m CM CM r». 
to" r^ cm' o' O) 
eocoo>n ~~ 
r- CO CD CM 
irioi — CM'tp' 



<3)OOpCMCOCM 

in — COO) f^ CM 
CM CO — in CO o 



CM coco CO — CO 
cm' rg cm' cm iri to' 



0> CD CO O CO r- 
OICOO) o"c^" 



r^ OCMOICO 

to n n no> 
mtdotoo 
r-coodto'to' 
oo)on — 

to iri iri iri <o" 




IggS 

ooo 

CCCO '"inC33 
3 3 30 «»* 3 




« — CM2 — n 
to CM f^ CO n in 
— in to .- 00 n 

CO cm" to CJ> O) — 

CO CO n CMO) 



nmcDco or^ 
CM r^ CM — no 
to — (O CO CD to 
OO o) o iri t^ CO 

— 00 CO to tMO> 
to — ■- 00 CO CM 



CO in N- CO CM m 

CM to — to CM CO 

in in in to cm <j) 

O) •- CO CO O CO 
OCM^- CO ■- o 
o> O) CD in O) CO 



— — CM T. 



ncoo •- nco 
O) CO to in CMO 
(3) O) CM — o) iri 



r-con CO con 
OOO) 00 O 0)t*- 
inco o> in f>~ CM 



lOtDCor^coo 

CDCOCOOOOO> 
to 1^ — — (O 

to o ^-' CM to' 



cMcoo)CM contnncoin cmo)*- 
- CM cm' CM cm' cm iri to' n 



CM into to CM 

(DO> in COP", 
in r*- O) n CD 

cm"co'^-'^-'co' 

mocpo — 

coor- n 

— m'o — 



CMinina>in 
oton oo> 
oo inoo CM n 
CD iri o' — ' ai 
cMinr^CMO) 



ooi o n CO CO 
con o) ■- to — 
n OO n CM CM n 
cm' — o) iri o' o' 
in coo n CD CO 
to — — CD n to 



^ — — — mm 
O CD CM iri —'— ' 
in CM in CO — CM 



mcotD n OC3) 



r — 00 — n en o u 



MO) m tocM 



rCMCOCOCM — 



cor- to — CO 

CO — — coo 

m CO m n — 
O) n c\i — ' r-' 
CMCDOioo n 
CD oo to CO 

nco'tOeo'o) 
■wr^ Oto 



n COO — CM — 
o o m n CO O) 
CM n CO n CM CD 

CD — co" oo' O) CO 
CMCJ) O CDO) P^ 

o> n (-- n CO c3 
— CMco'n'n'iri 



r- r- CO CM O O 
(^' CO to' to' o> co' 
(OOCMO ino) 
o — n CM N- m^ 
m' iri m" m" — r^* o) cm' 



ooocof^r- CM 
CO O) cor- 
CO — n 



CMOm nrt 
0> CM to CO to 
Oto CO CD CD* 
(O ocM n CO 
o_ o) 1^ — n 
co'o'cMco — ' 

— — — CO 



II CJ>0) O ■W O CM 

2 O)co n r- OOP- 

*"_ CO CO o o) o n 

52 m o r>- m CO oo' 

S concncSri.- 

* ocoococMn 

S — — ' — cm'cmcm' 



r- CO CO to COO) 
CO CM r- 00 n n 

CD CD to O) coco 

— n" r-' — cm' n 
CMr- n CO OOCM 



or«.coo)0 — 
m ncM n — o> 
CO n CD CM — to 
ocdojCMco' 



CMCM CM CM in CO 






f^ m — CO CM 
cooocncD 
r^ o O) n to 
cd' — O) n — ' 
Oi n ^- — — 
CM ^- o CM to 
com' to to n 




66 



Individual Returns/ 1978 • Deductions and Exemptions 



ass's 



S 2 



c 
o 
o 

I 

« 

E 
o 



C3 



■a 
< 



o 

10 



at o 

111 o 



Eo = 



age's 



r-.'o "- to (Ti'iri oiioiri fo »- CO 
^ ,~ ~~ tn-^ f^cn-- 






ifl I <*1 CM CT) If) 

-» I h-oocNin 
•— <3i (a Oi Oi 



f^OOOJCM "- 

otDinocgio 






". in en o o ID o 
2" n' ^' ^' ^' to 00 
"I I ^ ■« to ^ ^ 



-5 (M ncO to CT) 
fOCMCMO CMO> 

r^" oi tT> ^ in (M 



1- into tno) 

"-CMOiNifl 

in ^ o o (O 



0(0 to '- CTIUl 

i-O) i-rt oin 
^ O) CM i*» <j>m 
o'lnorn »" ^ 



CO CO O) CO Ol 
CD to I — CO (O 

tn CMto o O) 



CO to in oi CO to "'.Ol'"^'". ^.«5 cNi^.c 

O IN ^' (D V V tD to' CO r^' T- •- to" CO' ^ 
'-COf^OCMO r-COCOtO'-O CMCJ 



oi CO too o 



tntocMO 
CO CD CO r^ 

•-" ■*" ■>!" O 



mocoojf^O) ouncMOiOin 



tnCM too CM CO 
•-^ <D to to (D 
^•- t-CMtD-"T 



o^cDcomo 
OUT- coin s- 

i-tDCO-- 



O O) ^_ ■V, Oi 



CO to ■- O 
iricocNir-' 



cor^ooto*- ■-ln^-o>to^n 

oocoocotO'- tor^'-^tncD 

'- (D (D ^ to ^ o a\ ^_ r*- •- 

co' f^ to to" o> tri to' o f^' ^ 



(o ^ in ^ r* 

t*- "-tDCOCO 

^ r»- CO "- O) 
^"oitD ^O 
1- CMCJ) ^CO 

— *- CMin 



m^incDtO'- 

CO'-tO i-0(D 

^ ^ O) ^ -^c^^ 
^-"lrio'^-'co^- 
^ ^ ■>T oSi^ 
CM '-CM ^ r-oi 

I 



totocc-coin tocMinr^to 



en ^- O) ^- in co 
0(0 (d' ^ ^~' to' 

^mcMCOOCD 

rsj to in r- m T- 
^■^'^'.- -a'co' 



incoor- 

O) 1^ 0> CO ^ o 

OCO'j'VO) •-' 



CO OtO CO CO 
in CM *■! ^ «» 
t" OcDCMin 
CO00O<O<D 
CM CO CM CO 

■-'CNJ TJCO 



■-inf^OCMtD 



to in CO CM *D 00 
CNO>0 »-CMCn 

^Jln'-"^'coo' 
— J w -^ cMa> 



cMOiOOin ^ 
in o op CO to •— 
comtDoto "- 

CO'CMCsTco" 



tDOCD-- OO 

co'tsia>o 1-" 
or- (D CO CO 

»- CNJtO to (O 



0>f— CDCM 

oo tn 'J CO CM r- 



ss 



(D^O> into CM 
OCOCOtO (DtD 
•-(O "- ^ OCO 



MO) CM com 



toco •- ino) (£ 
coco ^r- — 



-tD'- ^ CO 



u) w Qj if 

T3 0)0 -o 



-2E-5 

■D 0)0-0 



E o = 



**l at to CD •- CM 



OOCMOU. _ 

inin (DCN (O ^ 
r-'oin ^'coh- 

CO Tf CD CMCM^OCMtf 



0)0^(D^ 
— "(DOJO •-' 

(— ^ --co 



CO CO CD in r- CM 
co" — O) o co' r-' 

■-tD CD in CM (D 



I— (000"- o>o 
eg oCM r- CM in 

CMOOCD •- 



(o"oo ^'csi 
--oi^ oo^- 



^^ CO to to CM o 
r- o) to CM 0)0 
ry CO ^ 'J I-- in 
O) O) id" O) ^-" o' 
to ino) tD 1- ^ 
I •- to CO coo 



(O(^co ^Con- 
or- 1^ in CM CO 
or- toi^ ■- r- 
irico'o ^"p-'^j 
r»cocoOf- CO 
^csjinor-co 



0)CMO)'~m 
0)0m in ^ 

■-COtDh-CM 



OiOCM ■- CDtO 

CMinOin (OO) 

CM CD in CM 



•- ■- lo o> CO r- 

■n CO —" cm' co" ■-' 



OCMOr- CT>r- 



Ocomco ^ o> 
r- CD I— O 1^ r-- 

CO 0)00 CM ■- 



M(DO)inCM^ ^o 



cj) r>- o co_ CO 
in o' in to' t->-' 
tDOCOtOtO 
-- ^ cocM CO 



oocoomc 
O) •- CMO)r 

--_ 0_ O) cD_ t- 
CO cy> CO* --" o in 



^CMOCM"- •- 

co-^ t— O"- in 

r«- in •- CO to CM 

MOCM'Vr-' 



-^tOCMO)0) '-C0O)inCMlD 



•- C0^0)00 
O) to CM CM (D 

co' V T^ ^ co' 

•-CMCM»-CM 



2 CM- coo>a)to o^to^r^tD 
S2 ^* 0)tD<3)0) m O) cj) o> CO m 
« Qo inco.-co oo'wr-too 



(?> o> o 1^ •- r- 
(O^CMI— o •- 
CMCM^ tOO) "- 



ID »-COCMtO 

cMcoi^ m V 

00)CMOO 



■- CMCOCO — 



OJCM^r- CMr-tD^^CD 

i-rs^oi- cotocotoinT- 

^. *~. ^. f^, •o '". ° ^. ^. '^^ 

^ co' to' to' cm"co" --' iri <3) co' 

•-•-•- CM COCMCM'-CMCO 



COOO)-- CMCD 

o O) o) r*- o) in 
cMOjcom •- 
irico'tD'- 



CM ^OtOlO 
CM COtJ) O) CO 
0)CDCMO)^ 

■«t ^'to' r--' o' 



CDCDIO ^ t- CO 

f— r- m to O) •- 
^ CM«- oo)^~ 
co"^'ln'o'o'^-' 

to CM f— O CM CM 
I • • tMCMCO 



mcMoooi^ to 
OtO O) CM "-m 

'~. '~- "- *H *". '''. 
oco'cMin'^'^' 
p*. CM to O) in "- 



(O OOO) o o> CO 
i-oir- T- (DO 
COO) •- Oin O) 
cm'cm'co "J Vr- 

-OCO ^CMO 



*ITjcOtM(DO> r--(DO)^'-'- 



CO (DCDCMm 
0>OC0f- ^ 
CO'W-- ■>!■ -- 

^" in to" toco" 
CM r— CO CO (3) 
I ^o to^ 



oomcocMco 
co<Dinc\JOo> 

r-CMtOtDOP-. 



-tn CMCOOCM 



mmcM '- CM 
»- in CO CO ^ 

0)OC0(DP- 



CDOCMCMCMCM 
CMtO-- tOOOO 

CM CM in toot- 



to I— CO in ^ to 
cocor-aomco 
in ^ o ^_ CO to 
irico «-"in'o)co' 

CO CM CM »- CM CO 



•- ^tDOi ■- 
»- CM I- coo 
■W C^|COO^- 
C^CM'c^J(00 
"- tOCO^ ^ 



•= E 

a • 

E £ 







: o o o o rvi 

;qooo^ 

: ^ (DOO 1- *A 

o ^ ^ ^ ^ a, 
S 0) o 01 (un 
R -a 13 ■a 13 c 

CM C C C C D 
W 3=) 3 =)^ 

^ ooooo 

0)00000 
X) o O O O Q 
Si CM V to CO •- 

3 W*»»j»WW 



OOOO OO 



C C C C C C 

3 3 D D D 3 

OOOQ OO 

OOOO OO 

OOOO op 
CM ^ to' oo' o' in 



Si ". o o : 
°ooo<-- Q, 
oocMin ■- 2: 
in •- *«**«« o 

WW ^ ^ ^ c 

^ ^ I) 0) 0) ^ 
0) QJ-OT3 T3 X 

n-D C C C o 

C C 3 3 3o (" 



ooooo- 
o ooooo 



.-OO 

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ooo 

>- o.ino' 

m O "-CM 
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0) o p o_ o 



3'QOg e 

3 a o R _ 






OO 

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gOOOfs,- 
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g- - - w£ 

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t/it/* *A tA *A Vi 



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g°o-o'g 
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3 0)0000 
_ 3 4A tA«^ W9 



Individual Returns/ 1978 • Deductions and Exemptions 



67 



f^ SioSSoS 

2! oi Q o> en oVi 

J2 ^-.(5 »- fv p- ^ 

"I •- ^ •- tDa> 

9 y-' m ■c in 



OCMd) OlD 



Sin oof*- o r^ 




r- f-00u7O<M 
(O •- <J) <*J ^ •- 
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SCO ■-' r-' Q> «' 
•- omort 
•- ^ iDr>- inco 
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CMQlDO> in<D 

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^OKDCM ^ (*) 

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na)«p<ocoo) 
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riQ5 0>CDCM* 

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Oi iO u> <:^ o^ f^ 

CT> (D ID 0> "- <?) 

in f^ ^ ^ •- iD 

•I (J) r--" CO O ID 

mip ^ ^ r- to 
in o ^ oin CO 
cm' n' to' co" r* id' 



M CO cvj CT> m 



^ in CM t3> « rw 
CM CM iri o t*-' n' 
p^ in •- ■- oco 
tccMCMCor-h- 
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a>in ^ ID o V 



cMh- CNjm ooi 
00 '- rsj CO r- cc 

•- ID ^ CM CO CO 
CO m" <d" •- CD CT> 

co(o ■- CO CO ^ 

CO CO CO CO iD ^ 



Sao CO CO CM CO 
fV ^ CD t*- CO 

■- cocOcDino 



OCMCMininio co^r-ooom 

CMCOCMOmcM P-. CM n »- CM CO 

imo T- "- cMf^ oi --oicoo ^ 

'3 0»P^ OC^CpOf^'^' 



(D CD V O •- C0_ <0 lO_ »-_ 

r-' ^' ^" tJ> cm" O 00" <J)' CO ' 

r>. •- o) (O •" 1^ O in f <-j 1-f u I 

OCMCMCOinin (DIDCDP*-r>-h- 



w| 



CO r*- O) (D ■- 00 
cMr- •- Oi*- o 

CM 00 (Din ID 

CM* 0> cm' cm' rt cm' 



r*- CM (D « in CO 
(O ■- V (O O (O 

0>(D in f^ r^ p-~ 

^ W ^ «J 0(D 



^ com y^ (31 00 
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ooepor-^m 
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^'^'co'f^'co'iji" 

f^ »- OcD 0)0) 
O) (O to *~ O) CO 
(O ^' cm' --" CM 

I 



COlDOh-COCM OCMO)(DCOCM 

^P-COtTCDCM 

co cm cm •- co cm 
co' iri (o" o oi -- 
(ofM"- "J m-- 
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cMCM'co'cM"^."^D 



T- ^(DOCMr- 

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^ oiD ^ in in 
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intomtD •- (D ln■«co^-^^ 

in o) co' o ^' iri r*-' co" ■-' id iri t-' 

i^r^cMcof--o ooo>o^ 

f>-P--r^tD^O (D t-- CM 



*2 — c- r^cMi^ 

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2 r^ •- '- 0)-v 'tf 

<^ ^ P*. (MCOO) •- 

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gj ^ cMto 



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OO CD 0)00(0 CO 

O) ^ o in c> '- 
co" iri r«- 1»» (D P-J 

OCMCMCOCOm 

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5ct>co »-o5(Oin'-iD 



^^ ^ to COCO 

p«-CM in •- ■- ffl 

O (D CO O — _ p 

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« S 4> = 
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■D O) O T3 



W CM O (D (D (O 
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cm' r^ CM 1^ cm" r-" 



ID CD or^ 0)C0 
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in'- CM CM (DCM 
CM (O •- O) •- cm' 
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— IDOO(D01 
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O) to' cm' ^' cm' to' 

(OCC- "-OpO 

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in "- in p«- CO CM 

0> in p«- O) r-. CO 

CO CT) O) ■- CO O 



tt CM r- O) O r^ 
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to to CO CM r*. p«. 

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?2 r- tJ>CMP-oco 

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CM (DO) ■w •- »- 




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^ 5Sr^oo 
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2h-0>(J)CM 
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cm' CD ^' 00' (D' 

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CO CM CO ^ f^ 
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.00 
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"DTJ C C C ° 
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(O — cor^ <» in 

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CO CO CM CM to' CM 



CM ID f^ 00 "^ 00 
f^ COCMlDtOtD 
CO r- CO CO CM P^ 



00 r^ ^<■ CM m CO 
t^ 0>(D r^ CM in 
— ^- lomoo 



StOtOoQi- in 
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CMO CM (D (D to 
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r^ O>co ID o 



CO (O c-- CO in 00 
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mcDCM "- 

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mcM 000 to ^ 



■- CO CM CM a> CM 

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(D O) r~- p ID o 
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h>- CO to o in m 

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oiom^^co mco»»aooop^ 

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to (D (D (D m ■« O O) <D CO a> •-_ 

co" V o' cm' m" o) o m' o' iri cm" co 

T»^(OCMOi^ N-mo>"«in(0 

cOcOcOcOf^^ ■— 03CM^ 



o ^ ^ cocom 
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CO CM CO CM Oco 

T-" (o — " m' h-* — ' 

CM in ID ^ f- CO 

COCOCMCM '- •- 



coiD^ Ocor^ 

CO^ (DCOCOCM 

o ■«■ to r- f~- "- 
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T-op^(D "-m 



CM —tj) CO to CO 
m COO) T-co ■- 

CM ^CM O ^ CM 

iri o'o) to 



CMOOCM ■- ^ CO 
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coo ^ mcor^ 



r~. o P-. (D »- to 
m-- CM 1^ o ^ 

CM CO — COO)'- 



r*- tomtoo) to 

(^ ^fM(D •- CM 
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ro' r«- m (d' ^ co' 
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CM 0(DCM 



■- CM CM CM CM 



o m *- (D p-. (o CM 



m co_ o p-_ ^_ p-_ 
o' p^" o' p^' O) m' 
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CO m m u> o cm 
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— O'^ton — 



cooo to-^ r- 

to O) CO CD CM O) 

r>- CM O) to CO CM 



CO 00 in CO •- CO 

CO O •— (^ CO O) 

T- CO 00 in*- V 
'-coi^tqin*- 
h-* ■-* to •-' o ^~ 



^(D to ^ •■ 

CMCOOCO "- 



^^ ^mmco 

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--i^omtoco 
^cMmpOiin 
m"-- "^."^"oo) 



CO i-CMOtDO 
O) (DCOCM (D m 

^ cqcM^ '- p 
cm" mod CO coo" 
O) ^CM •- rtco 
00 O)co ^ mr^ 
o' m'cM" •-" 



O)*- CM tor- 01 
^coinp^r- p^ 

»-" V co' •»' o" co' 
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mcMcom-^ ^ 
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cMcompp- -- 

m" o" cm' o' o" cm" P-' 

'O CM to ■« m m o) 

0>^ C3l^ OUT) eg 



CO mcM o) in O) 

CO CM"- (0 0)0 

o in ^ O) p^ to 



— m f^ p CO 

O) coco CM O) 
<MiD^-a30 

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(DC0'(O'CM 



m^(M<oin 

to P^^ CM CO 

o •- 1-~ p « 

Cm COO) CM Q> 

oi toiD "-a* 
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in (O CM CO CO r^ 
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CO O) CM CO 1^ CO 

lno>mln^- to 
ininr^CMc^ •- 


CO to CO CO ID GO 

(ocoooinr. 


(O— CO 1^0 

(Mm*- (DID 


p-moto •» m 


<0(0m(D(DO 
(DO) CO (00(0 


O) ID CM ■^ CO CM 
■Wr^ -IfMCOID 
O-W ^(DCO-W 


(MCMcor^ m 
toi^.-nr- 
*« «(0(D0) 




CM'-.-'-fO.- 




VO)<0-«CM 


0)0'^ Of-- ^ 


(Dcomcniooo 

r^ COO) CM CM CM 
-J COCOf^ CMO 


CO •- 00 ^COO) 


o^CMCo-e 
l». Of^ •- — 
p^f--mto - 


•-in •- to in to 
^. p^ m •- m "I 

'- ^ T- Of^ « 


f^ COCOP^ ^ ID 
•- ^ (O 00 CM CM 

tooif^ moofo 


SSt" 


CMP-.0000) 
toto^ «- ^ 
f^r-CMtom 


CM CM CM CM-- •- 


•- 




m vco*-»- 



cMCMco^ r 



M ^000 ^ 
OP^ ■- O) •- , 
J -J -9 cMm 



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CM too 0)0 

comco --co 



m'lri tDiri co" 
CO (Din to CO 



ompr-r- 

V r-' '-' (J) tf 

0(---« r- a 
irio) v"cM"T■ 



•- (DCMin to 

O) to O CO CO 

■« ■- (oro to 
m" o o' t" (o 
0-^0)0 — 
^ Opf-p 
oi^co^cm' 
■«f^(D^in 



m --p^p 
o> ^"op^cm" 
oif^'- CM-- 

COtDCM "J P^ 
f^"olO^CM^" 




68 



Individual Returns/ 1978 • Deductions and Exemptions 



o 
o 



■D 
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3 

o 
in 



a. 




E 


n 


Q> 


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UJ 


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Q. 



CM 2? 
A - 



?5 



Bob 



E o = 



CO ifl CO O) 00 iT) 

(O ■V f*- ffi •- o> 
O' CM o> o> co' ex 



t 1- r- CD CD 

CM uS ^ ^ CO O 

CO"- co^ coo 
co--,«>o_r-_o 
^"ojcNico'r-r-" 



coin COCM O) »- 
CO Oi <£> CO f- »- 

CMf^ CD en (D CO 



to CT> CO ® CO Q3 



o> cOtDCOOOCOCT) 

£ '»' o' O) cm' r-" ■-' 

5 CM ^ (D 1- CO 



^030(0^ O 

CO cor- coin^ 
r«-cy 00 CM CO o 



O) '- OCMOCNJ 
CD ^ OCOCOO) 

in CO ^ (O I — CO 



CO ■« CO »» r- CM 

0(DCOO)CMCO 
CO f^ ^J CO '5 t 

inr-cMcoirio 



ini^ ^0)co '- 
»nai o> h- ^ r- 

CO'cMCMCMlri ^' 



O CD CO CM 



CM CO CO CD ■- CJ> 

r-incMCMino 

coco in o •- CM 



- CO (o f>» CO 
CD »ri cm" CO cm' 



f^ CM O CM O 0> 
C CO ■- 0> CM U^ 

f- cocoinocD 

CO ■- T-CMCM 



coco T- CO CD CO 
O ^ ■- O) 00 CO 

(Dooco "- incM 



CMCMCOCOCi 



CO •- CO in CO ffl 



r- "- ^OCMO'- 
^- CD "- in r>- CM 
r- in CJ> cj) 00 en 



r-. (O p«- ■- lO (*- 

CO TT CM T- ^I CM 

O ^ coco CMr«- 
cri co' o' cd' o o' 
ocooocor ~ 



^ ^ CM ■- '- CvJ^«-«-COO 



CO CO ^ojinco 

O' CT> CM* tjl cm" 

coco r- •- 



o> r«- ^ CO in ^ 
CD CM 'J 'I CO en 
If •- 00 r*- 1 CO 

ij CO CM in (7) t' 

1- CMOcncno 
O •- CO inin r-- 



at o o •- CD T en cDO m ^ co 

^'r--'0) CM CD •- CD fOO>CO CO ^ 



ojcncMcot^ •- 
in If CT) CO 1 CO 

00 < cm' 't ai cm' 
^ CO ij cor^ CO 

CM CM CM CM CM CM 



o ^(D"- f- in 

CD OlOai CD CM 
tT O '-_ CD CM f- 

cm' I/* V r^ cm" 



00 r~- CO CM CM eo 
CD o' >- CD eo" en 

coeor^co t "- 



CD CO CM OCT) CM 

r-r-cnomco 
CM CM CD CM in •- 
■-" CD r-' cm" co' 00 
r^oen •- CMco 
ooxo coco o 



CO eo ^- CM en r^ 
r- cococo u O 
(7>cnco ^ ^ CM 



in in r*- o> in »n r-inino 



noo •- inin 

lO •- r-«- 1^ in CT) 

CO 1 CO CM ■« CM 
"- OO CO O CO CO 

o ^ tn O) ocM 
inoocM V ij CO 



ooco coo CO c 



'--oinT i- 
in cococo CM ^ 

O CO O" CO cm" 



•- a>0) CM CMO 

'- OlnocM^- 
'- CJ) r- CO ■- eo 
O) CM r^" 'J in en 

CD CM ■- in OCM 

CM (Oin h- •- o> 



--eMco»-eno 

(D O) •- (D in 0> 

0)a)eMcoco"cM' 
f- T-ojCMin ^ 



lOeocM — inr- 
co r- CO m CO CM 
in CMO 1^ CO o 
Oi r-^ f-. in 1^ eo 



OXOCM •- eo in 

^(DOiO — CO 

00 O CO •-_ ■^ '- 

•- Oi O CO' r^ CO 

•-CMO^Or- __ __ 
incococM^in o^ 
--" --" --' i-' CM <-" cm" 



O^rocMCOco 

OO COO) CO 00 CO 
MCOCM 



in ■* o> CM 



oo 
ooooo 
o o o o f,; 
P<=Oo^ 

^T coco ■- t/J 

O ^ .^ _ ^ 5 

O <l» 0) 0) 01 "O 

R -O -D tJ 13 c 

CM C C C C 3 

W3 3 3 3q 

w ooooo 

OJOOOOO 
T3 O O O O Q 

Saasas 



OOOOOO 

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OOOOOO 

^' <6 co" o' in o 

WMCAMbOM 

HI v m <v at <i> 

■DT3 "D T3 -O-D 

c c c: tr c c 

3 3 3 3 3 3 

oooooo 
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:oS8q 

OOOOO 

RoooP Q, 

oocMin >- 2: 

m •- w<i9W o 

Wb^ 1^ ^ _ c 

w ._ o m <D ^ 
a> ojTj-o "O ^ 

■a ■o c c c o 

C C 3 3 3o 

=■ ="0000 

o o o o o H 
oooooo 
OQoo'o'o 
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com'-cMin .- 



ij in CO 00 CM 

S'eoeo r-"r-* 
OICO CM O 

CO"- CO CM 

.-■"w'to'cD' 



coco coco 



CM in r^ CO CM 

O' co' CM 00 l^ 
CMr- *-<D'5 

en •- •- O in 



f^ CM O CM »»- 

eo cooio) O 
(O o>in to CO 
T- r^iD ^o 



r- CO CM (D CO 



•- en CM CO 00 
co'cMfflco'eo' 



\iuinTreo 



CMcocDr^ <- 

^" --" —" cm" eo" 



CO CTICO 00 CD 

en oio in CO 

eo 1^ CO ^ en 
in coco in in 



f^ t^'-OOO 

men CD t-o 
in coco ^ o 
oco'coirio" 

CM^f^ COO) 

a> T- ^ o to 

iri t' ih CD cm" 

CMCo^eo 



mr-oo'fCMin cD-^mMO 



in •- — CMr- 
iri h- cd CO t" 
OCniDcDO 
en in •- coo 






in "-o — CM 



r- CMOCOCO 
T- t-(DCMO 
IT r-OOCO ■<» 



:00 
OOO 
OOO 

>- P in (=i 

^ O T- CM 

Eg^ S£ ° 

1^ P ■□ c c ^ 
.in C 3 3 o 
S2*^ -'ooo 
E _ pooo 
-, euSooo 
r'oPoirio 
S^in'-'-CM 

_ 3 ** Mt^M 



Eo3 
z ^ 



w " Q) y 

3 O c — 
— •- t 9) 



£o3 



r-r- tncDO'- 
cMi cor~ oocM 

en* ■«" ' " ' 



OOepo cor^ 
cot- O'- coco 
o •-_ oo o CM en 
■•— o CD CO in oi 



o *» »- inm »- CD c . _ 
•-cocD oocMincoeocD 



O CM •- CO ^ C-l 

en co' ^" eo" cd' cd' 

CMOCO ij- 0> ^ 

CO CM O OCM CM 

oo'Vcsi'-' 



0>0> N- CM ® <0 

vh- COO cocn 
cOco in •- CT> in 
ineo CO in in CO 
r-(D 1 ^ r-- CO 
r~-co CO r-- in "- 



in •- 00 o co ^ 
CO OO) ^ O) r^ 

(O "- to OO) CM 

o'cm'Vcd' 
inm^ 

CM CM 



coo)-« lncM^ 



— ^COOOOcD 



eoiooiin'- i- 



00 coco in "J CO 
en p-~ eo tn eo o 

■W U CMOOrOO 



tc^ o> ^ tflf^ 



ocor^ocno 

CO o' l" O) 



iIO)CM'-iTCO (OOeOOlO^ incMmt^coco 

tOCMCMCM^r- r-.0(Df*-CMO r-0)CO'-tO^ 

OO^Oteow^ *'^^,^.^. ''I*'. P*^.''^.'^.'^.*^. 

^' r-' co" r-' o" f^' "» tti eo co o' i*^' o' i^" i^" o' i-' o" 

cMCM'-CMinin '-totn'*'^'''- mogi-ocMcD 



cooenoiD^ cD'-cn— T-^ 

ocoo>0)coo "- CO O in CM r-. 

(O C3) r^ CO r- CO 1CMOCO itO) 

o' -v" to" cm' h-' m" O) ■^' o' V od V 

^T-COeOCO^ ^CDCDCDCDCD 



CM r«. *J CM Ol 0> 
in ^CDCMO) TT 

o) in o> ■/) CO CM 



— — COCM 



CM f- coco 0)0 
CD 9 in (D 00 ^ 

mcoeo tomo 



o>eDOCMmo 
^inf-- in « to 
ojooen-- m 



CO W OJCO '^ o 
to •- eointn ^ 

OOOCOQOCM 



oio »- in oj ^ 
mincMoi^O) 
r- r»- CM m o O) 

r--' ^-' in cm' cd in 
incD '- oo tO'- 
'W CO r«- CM QO eD 
tn cm' co" co' cm co' 



moi^ CDO) 1- 
■V inooo>0) o 
CO in CO o) o) ^ 
cm' CO r-' coed cm' 
CO o) "- in ^ en 
r- CO (OCM CM 
tn ■-" co" •-' 



cDcorr ■- on 
r- ^ ^ .- CO •- 
(D ^ oenmtM 



r- ■« o> CM •- CO 
o en in ^ •— co 
int CM CM i» o 
r- 00 CO i-~ in •- 



CO CO CM CO in CO 

O) CD CM ^ toco 

tM *- ineococM 



. oo 
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O O O O _J 

PPPo^ 
t toco ■- w 

o ^ ^ ^ ^ S 

O 4> «) QJ OT3 
P -D T3 ■D C 
CM C C C C 3 
*93 3 3 3^ 
.- OOOOO 
(BOOOOO 
■D O O O O Q- 
^CNl'^tDCp •- 



oo> 

OO^ 
OOC 



•- CMI^CDcn 



OOi^-- CO ^ 

"- ^ in tt in 
tr oco^ 



^ r^ r*. ^ r>>. 
tncMcoi^ o 
i*~ 0)0i CO in 






to ^ ^- in o 
CMtocOco'co' 
•- *-l^tDO 

T'"'°'°5 



CO tM CD CM to 



COfMO) to to 

■wcototow 
COI^ ''itoo, 
CO to' CO CO eo' 

^ O) 0> to O) 
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^ SoincM 
■-'r,'w'0)(0* 

N. COtMiOO) 



OiCOtDOOCMT- 

O)co(n5coin 


^"> inmtMco 

^TTCMO-"! t^ 

CMininoiOco 


CMf^oJcoor^ 


§S8?S 


CMin^ 1- •- r- 
ocMcocooin 

CM — CMCO-(f 


■-co vencMin 

?5^(D-J CM 


OO>OcD00C0 

CO tn ffl ^ O) ffl 


otoocotn 



o cDffio>in 

OOO)-- ^ to 
(5 ■- cor- to 



M CM CO coo 



en CMO) CM CM 



ommcMco 



eonoo»-eo 

OtOtMt^O 

o) 00 tn O) ^ 



CM 


cor-enmcoeo 
Oin TTr. co- 
co "W --CD CM CD 


r^ lO r-. i»- CD CM 

CO ^ •- 0>^ CO 

.-•<ro)-jcMO 


co-a-r- -CM^- 


CM 0)00 COO 


n 


■WO'-tDO'J 

oinoooincn 
ocMinor^cD 


or^ •- cocDcn 
cor- *i i-cocM 
CM .-in eg coo 


i^cor- ■-ino 
ootocM ^ mo) 

0)(DtnintD ^ 


SSSSiS 


s 


^^coeoeoeo 
1 


oto^ ^m — 


lOtomcM 


-^sss 


s 

o 


otnoom CD 


CO--OCOO ■- 
r- 1 CO'- r- to 
0>co ^oo to 


<D CD m in O) r- 


ssseg 

(OTTO) CM CO 


5 


(or-r-jcoa>o 
cooor- ^tn 
CO ■^ to CO I-- t^ 


O) r- m -» 00 CO 
(^oooor-m.- 


SS3" 


eno T- --r"- 

feggSS 


^ 




■- ■- 


■- 


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OOOOOO 



o V 0) 0' oj a> 
■D -o "o -C' "D -a 
c c c c c c 

3 3 3 3 3 3 
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OOOC OO 
OOOC OO 



■OOC 

c c : 



o poo ^ 



OO 
OO 

oo 

com -- CMin '- 



P o c c ^ 
m C 3 3 o 
"=000 
~- oooo 
0)0000 

"oPo'irio" 
c in ^ ^ eg 



.^ I3MM4AM 



Individual Returns/ 1978 • Deductions and Exemptions 



s ssssas 

<0 CM(0O»(0 V o 

o ■»■■ ■ ~RiS 



»o>'- m ^- V 
nmtco (^ CM 
b V in "ff "- ^ 

U'CMCM ^CMO 



SotntpQco 
r-*ocOQ 
CD o^ incoo 



- •- m ^ 0)uicM«- 



i-inooo •- 
o<^ ^ coo •- 

CMCOQO ^ OOr^ 



ocmO^coi^ r^ 



- CM CM CM (DCMCOf^OOCM 

") (O •- r-^ CMCMtOOT 

om OiO wcom 

^ ffi o CM into 

cm' ^' "-" 



•- OlOCM ^ ■- 
CM 0> in CM CM 00 

^' (d a» (o cm' to 

CO to I CM 00 

7 ' I I 



<DCT)^ — OOO 

SCOOO Ol^ 
ID V CO CO (D 

coin •- o> ^ to' 

CM-- ^CO to — 

III "■' 



CMg)CMCoo>n 
oiomg (Dto 

^^ P»* o> O* '^- CO 

CO CO CD inf^ o) 

n COtDN. V r- 
0>CJlf^ ^ •- •- 



tomr^ O)o>co 
ococoio too 



CM ^-_ CM CM — CO 

^"co'r- "r^'co ^' 
in in o>o> OO) 
■— no 



-•-CMCM fO-«^ininc 



to CM CM CO r^ CJ> 

mo) CO 00 CM in 
cooir^ r^oo ^ 



C 

o 

o 



o 



•D 

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(DO^ to CTir- 
mcM t-r^ to* 
oioo --o c«j ^ 
oicm'co'co' r-'o 
inr^cooi ioo> 

CM^ 



COOpOltOCM^ 

■V ^ •- cpO)r- 

(O ^ ^ ^ OOO) 
CplDO"l^'^."o" 
^ «- V OCMCM 

r^to^ (O — •- 



■- tootocoic 

So o in in O 
_cocM_ •- in CO 
V f^' ai iri '-' r^' 



OCO^^OCO lOOC'-CM^ 

(OCMCMr^ino "-tpr^iDffl^ 
or^vmcno* oococof^cM 



05 
w > 



(OtOOtO >- O) 
^mtn 000(0 
(D CT)CO o> r*. o 



I CM CO CM (O 



in CM (00(0 00 
ino in f*- ino> 

(O CO CM -- to (7> 
(O' ^' (O O' V iD 

0)l^ ^ ^ ^ o 

inUXD CD (O ^ 



^ coo>o toin 
CM r- (D o CO V 
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» «COf^ 

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CM in in 



^■-(Dcoinm co(DincocMiD 
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COCO(D'-COCO OltOTtor-CM 






in oj 1^ in ^ o 
mcocor^r^ (O 



•- CO r*- CO CO CO 



(0_ 0_ ^_ CO O CM 

o' in iri (o' ^^ »n 

CM^O ^ CM V 



r^coto^ h-O 
f^cOinocMO 

TT CMOlf.OOOO 

in to It o o> CM 
^01(0(^(0(0 



■•- o r^ c^ fD t^ 

o> Q> in ^ ® CO 

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r^ f^ »0) CM 



^ o ■'J r- 
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a 
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4>(o*t: 

■n W 01 <-> 

^ - t 0) 
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COOOO ^ CO 
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Tt •- a> cm' iri 1 
CM (o »- oinin 



CM in o in (O O) 

S^ ■- in ^ CM 
CO (O too CM 
CT)'cO--'cO(OCo' 

CO >- CM O r^ in 
•- com^ •- ^ 



^ 001 r^ CO ^ 
CM O) ^ '^ in in 
V en' ■- iri ID iri 



cMco^co on-coiom^ 
■r- »- ^ •» CO 



CO in CO CO ^ i?) 

f^ ntO OHO CM 
C0_ O (D — _ CJ) CO 

co' co" co' ai f^ ID 



(Otncor*- ^ to 

(OCO ^ --CDO 

(D^ OincOco 



-coooi 0{oaKD'-to 



(O into 7> 
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(OtO 



CMOir-. ■« in 
0)CMCMinin 
in ooi (O ^ 



M « ^ tD O 

(OCM •- m 
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CM o ^_ — a> 
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r>cp ^ ^ 
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57-0) — CO 
^tOCD'- 
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h- to 0>(0 Q 
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lO'^iinoO'-co — cMtooo) 



j-r^ino"- 
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oomtor^ 



OtOCvj ^ CM 

'T 0001 1*- »- 

f^ ai^ in (D 



»- CM CO (O CM 



oD into (O ^- 

CO *-tMO(0 
to — CM "-O 



in oiOi CO ■- 
cnc^io ■- -- 
f-_ CM •- o m 
co' CO cm' coo 
cor- CM coo 

W 0(D(J) •- 

1-' — " — " iri 



o "-incDoo 
coo-tto — 

tOCDr~ "- QO 

co' o' ^" CO cm' 
(3)h-cocO Tf 

■- U>tO CO CO 

co'^'iri--" 

CM tO^- 



o> 01000 

•- TOCMCM 

O r-. (D to (D 
a> o (d' ai o 

O) CO O CO o> 



— ^ b 03 
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R*" (0^*-«tD(p (DCM •- N- »- •- OVOtCCQCMf- 
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s ?• 



■>— ^FiriiricM S(0 
•- (Njto inf«- ^ CO 



(C>-(OC 

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f^COftCM tOrf 
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mo'-- >-" 



— CM (OtOrt^OXD r^ CM 



CMC03 mocM 

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oomr^ tMcocO 



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0)<D to V 
— to (M(D 



(O ■- in ^ o>co 

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i»'r-"coco co'cm' 

CM(D(D ■- — (O 



s *^ 



o*- Q(Oin 
CM -- (B CO r^ 

S'—' iri iri 
(DO) (M 



m — OCM (DO 
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CMCMOO CMO 

iri co' r«-' o « o 
tor- CON. rtf- 

»-»-<MCM fs-m 



0> •-CO(g(D0O 



So5 



comdiotod 
^, ''I "^l ^. ^. ^. 
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M(DCOO> '-00 



in OCMCO (DO 

f*. »- •-0(0 tn 
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■«■ "<r cM(0oo 

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r■- ^ 0> f^ CO (D 

in CO V in ffl O) 
CO ■« oioo 

00 •- CMCM 



(OOCOCOOIO) 
tomo^ or^ 
•-to tool (O (D 



in to ^ •- in in 
V CO CM in (O r- 
CM •- (O to_ CO o_ 
o> in CM •- CO f"- 
CO CO f"* 03 in ^ 
s- oooco 



2 CO CO O) CM CO CT> 
^ A ^ A A ^ O) 



r^(D^-(00n 

CMCDOtOOCO 

r^ooco(o-*r 



o> in o> o) f^ f^ 
(O to o CO to o 
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— cm' t-' CO to cm" 
CO O CM CM CO O) 
CO CO (DP-- (MO 



CM CM COO) CO 03 

inooiooiDco 

O (O CM O CO ^ 
CO cm" CO 00 CM o' 

oincM^in^" li/ujitz-Mi' 
— cqcM 'J CO •- "^.0(0 *-_* 
^' V id' c-' o f~- (ri o co' •-' 



00 CO •- 00 CM in 
r- CO CM Oi O O) 

to ^ in CO ^_ f^_ 
co •- ^ r-." (o' CM* 



Olf^ OlO ^ CM 

mco n cor.- O) 

COCO (DO) ^ CO 



inr.- — O>co>n 

■^ ^ in op in 01 
00 *»_ CO m T- to 

S"— in CJ1 CO f-- 
co CO in ^ in 

CO •- CD 0300 



*n •— in 'W d> CO 
iri (O co" — CO o" 
0(D(D ^ •- o> 
inoo-v o-w CM 



Tincor«-cMco oicomcsi 

CM»- CM •- 



MCDOCO^ 
M(MO •- to 

oa>— COCO 

- "" "" s s 



t^ OCT) — (D 

3—00 — CO 
CO— mco 
r*" — co" CM 



CO (DCO f>- O) 

V wmo ^ 
^ coO>co O 



t£)(0 '- — CO(D 
OJtOoScOCM 


§gs§ss 

r--i^ w (O o>CM 


(O ■<» CO (O in in 


CMUTVCOm 
(O^CM00(D 


S:'""^? 


S"SS§3 


ssssss 


sasss 



— — m^m 

0(0^ V CO 

CO CD — 000 



cD^Jl-.-Ol'W 
OCMCM w m 

iri — o iri — 
g ino) 00 o 



to to r-_ O) — 

— ' iri (d' V in' 

OCMtOOlf^ 



CM(D — «0> 
CM0pt/>O1cn 
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iri o' w to' ■•T 
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^' o» to' co' 



COf^ ■^ ■^CMO) 


CO CM CM CO COO) 

— ocooS^^ 


(M'nocD^-qo 

CM^ to tOf^ CO 

— to to ^ in — 


(OOi'vom 
in ^ — cmo 
CMO — 00 


(JJCDinOCDCM 

(DO) — in ^ 0> 

— CM CM CM 


Oi--a0CMtDr- 
cMCMr- oin ^ 

CO CO CO^ 0)(D 


(N(OCD(D 

comto 


^cocMOOr- 
cMioi^oim 



OCO — (OCO 
TT r-- — — CD 
— a> to_ o> to 
ai o V V cm" 

(DOCM"V O) 
CM 000^ (D 

I ''°t'5 



siSii^ 


— ocoom 

CM(D — — *Ta3 

a)-in(j>(Dco 


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gsssis 

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a> — CM^- 1-- 


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ssSiS 



< 

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CM « 




Q(D(D1I>0P_ ___ 

TJ-aTSTa-OTD •Q'O C C C 
CCCCCC CC333 



3 3 3 D D D 



M^-°.0 CM^COOOm OQOpQ- 
n(OC0- — — — — CMCM f5*n'"f^'"'- 




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c c c c 



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3 00 00 Q cM-wcotoom qqoSq". 3l2-* — 

-cM'«(Oop— — — — — CMCM (Oin — ^in— = 
3mm^**m mmmmmm «Aw«mm«»m < 



70 



Individual Returns/ 1978 • Deductions and Exemptions 



o 
o 

I 



o 

■a 



■a 

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JO 

e 

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CO CO o^ Qo r^^ o) 


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CMCOincor-in 




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cn 




fo to •- CO oi •- 


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tbtotor-m 








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cMr-03(O^CM 


to — to 








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r~ O) CM in - — 


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p^ fs. to f^ r- lO 


(O en 03 — CM 














s 


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Tj cMr- f^ oi-^ 


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rO<^001--CD 


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tor- tor- 












CM CM CM CM (D CO 


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r- 03 Ol O f*- >£> 


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mcM — cocnoo 


CO P- -W CM 








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in 1^ M ci> r- tD 


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1 CM^ mr- 
CMCMenocM 










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o— -» <D — -- 


to CM CO 


(£) — COP- to 




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P^^- CM CM CO -C 


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CM ^00 to P- 




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in to — into (D 


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c 




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CO tool -f^Ol 


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oooooo 




Ol 










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Dv 


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; 


V 


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C 
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£J ™ — — ^ « 

5-E E S.5^ 

= «) Tl'O 1* ^ 

^ ;^ ™ ,«- £ ^ Ol 
f gffSE^I 

3 i: ra = O to O 
tflP Q- S- " f Q) 

■V - £ '-' - - 3 

= "S 3^ ES 
£ Sio = eS 

5 T3 O- -o ^ - 



3 ™ "> vJt^-O O 



E ™^S^-Oui 
— ij c c c El— 

^: poo o^ 



Individual Returns / 1978 • Deductions and Exemptions 



71 



si° 



p C I 






•- o> --mr^T-ain o ocmcdqi^cm ^ o ■- 

Sy- cnWQ'-I^CD h- fO'*J)rt--(J> lA r^ o 

r^ — c\j c^ r- in ^ n cm cm in in n ^ «o co rt i 

Q (D n O Oi 1 Q O ci <r> « i"! ^" F-.' O f>i CM Q 

^ r^ •-Amcoc^iD f- acMcO'-CM'- "• •- ^ i 

en CMV^ --CMCTll^tn^ mCMCO 

en — r-' in e4 ^-* co 

n en «» en 



5r^ fvjcM 

^ (DcncDi 

(n"£' 
-- m 



5 CTi CM tM QQ QO r^ (O C\J^ 

CO m -v V ino cnw --co auo 

• rg CMCM m-- inm cncsi ^tCM 

"fi 2> Q r- lo »rt eo" go oo en r- n en r-" ai o in 

inp>Ocn>-<Nitt R^ cn«> --» <^JO -tti 

h- ^- — CM ^ a> r^r^ m*D --en »- 

■ a 



o en in 
M c o 

lit 



1) O) ■- •" <j> r> o* 
ncocMr^ r- O en 
- ^ oin .- ro •- 



1 en<D n tncn 


s 


? 


g 


oi^ (or^ ^ 


s 


s 


(O 



en •-•--- (J> •- CM I cntn 

^r-cMr*f-f^ in ' aiat 

i/i at a if> •- K (o cntn 

KiDCMen -w <n oo 

Sis; s 



<OCM 5 (M cncM 

r^ m com lO in 

c<j I/) •- m o><B 

h- ^' t) CO f^ -- 

cMin •- n m 



n ID ^ 

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« to en-1 



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in 



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mr^ ^(M 



r~ CM ^ CM Q rt CM encn ^ a> mm otS 

o> n (M in ^ «« tn n ^ o o m to — r^ 

--" m" r^ cm' cm «) ^ m m t^ ^ v' en cm od 

<om ^ 5 CMCM y- -~ 



3^ r- (O ^ CM ^ mcnmtnmto 

■^ (D to o> m pt r-^ to en »^ m CO 

cn'-rtOOD^ «> •-cMtnocMt- 

m' •- '^j' r-' •-' •- s o CM ^ CO CM 5' o 

oicntTimeom A Omr*-o>h-o m 

r- — ^ en o> CM"-mincMCM ft 



o o CO ^ 

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h- CD CM o 



cDr*-«fMCMcn«pa> "-m sPQ> ^ o> 

r-onptpcMcn A r- tno o>o r- 1- 

mcMTOtn^io en •- itfeo od — ocm 

csgs ■ 



n 


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ID CD CD r^ Ot (M ID o •- m 01 

Sm r^' — — ' w en id m" r^' to' 



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as CD 


CM(D 


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ss 


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m (o ^ en ct) ^ »- r- -^ r. 

r-" r- to cm' m h-' in o' r-' o 

00 m •- CO 0» CM O •- (D 



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— 1' r-" to — !-■" ■- '- CM o' c\i oo' 

cMmcn^ -■ — — — 

(Din 



or- (or^ enr 



^ ■^ ^ ^ 
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to (O" »-' 



t- 5 mi^cDcn 

OCM tnCMf- Tj 


en 
to 


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CO(D 


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cMc^jcDiDcncn en --(DcntDm 

cri to' en m en •- en" ^ oi o' *» ^' 

■"icnomcnoo co encocN^cn 

CD — mmcMm ^_ <dcmoO'» 

r- r-" ^" to" en o' m' en 

CM CM « •- — 



to (D r- 
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r- hv en in CM (J) 


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S5Si = S~ 


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cn 


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s 11% 

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P^ 



5 - - - 
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<i> o ? 5 « 



E E E 
c « e 

UJ UJ uJ 






% 


s s s s s 






% 


: 1: 1 1 1 1 










c 

1 

1 


One 
Two 

Taxpayer (a 
Dependents 

Three 
Taxpayer (a 
Dependents 

Four 
Taxpayer (a 
Dependents 

Five 
Taxpayer (a 
Dependents 

Six or rnore 

Taxpayer (a 


6 





Section 3 



Tax Computation 
and Tax Rates 



Contents 

* 

Introduction, 73 

Inoome subject to tax, 74 

Regular method of tax oorputation, 7 5 

Alternative tax computation, 7 5 

Conpjtation of tax on partially tax-exeitpt incone, 7 5 

Residential energy credit, 7 6 

Business energy investment credit, 7 6 

Earned inoome credit, 76 

Conparability of tax credits data, 79 

Additional tax for tax preferences (minimum tax), 79 

Overpayment and tax due, 79 

Text tables 

3A All returns: selected income tax items by type 

of tcix computation, 75 
3B Returns with residential energy credit or 

business energy investment credit: type of 

credit by size, 77 
3C All returns: derivation of total tax liability, 

by size of adjusted gross inoome, 78 

Charts 

3A Number of returns and amount of total income tax, 
percent distribution by size of adjusted gross 
incone, 1978, 74 

33 Residential energy expenditures by type, 1978, 7 6 

Basic tables 

3.1 Returns with income subject to tax: adjusted 
gross inoome, deductions, exemptions, taxable 
income and tax items by size of adjusted gross 
inoome and by type of tax computation, 80 

3.2 Returns with net gain from sales of capital 
assets: gains and losses by type, by size of 
adjusted gross income, and by selected types of 
tax computation, 84 

3.3 Returns with residential energy expenditures: 
expenditures by tvpe and oon^wtation of the 
energy credit, by size of adjusted gross income, 
86 

3.4 All returns: adjusted gross inocme and total 
income tax by size of adjusted gross income and 
total inoome tax, 88 

3.5 Returns with total income tax: total income tax 
as a percent of adjusted gross inoome, selected 
items by size of adjusted gross income, 91 

3.6 Returns with inoome tax before credits: tax and 
credits by size of adjusted gross income, 93 

3.7 Returns with earned income credit: earned income 
by type and credit before and after phaseout, by 
size of adjusted gross inoome, 95 

3.8 Returns with tax preferences: selected sources of 
incone, tcix items, tax preferences, and computa- 
tion of additional tax for tax preferences by 
size of adjusted gross inoome, 96 

3.9 All returns: tax liability and taxpayments by 
size of adjusted gross inoome, 100 

3.10 Returns with tax due at time of filing: tax due 
by size, 104 

3.11 Returns with tax overpayment: tax overpayment by 
size, 105 

3.12 Returns with refund: refund by size, 106 



Introduction 

The taxpayer, in determining the 1978 total tax 
liability, had to take into account several factors. 
These included: 

(1) "incdie subject to tax," generally adjusted 
gross inoome minus personal exenptions and, if 
applicable, excess itemized deductions or plus the 
unused zero bracket amount, 

(2) the method of tax conputaticxi to be used on 
the inonroe subject to tax (including the use of the 
tax tables or tax rate schedules) , 

(3) marital status, which determined the 
applicable set of tax rates, 

(4) taxes from any of the special oomputations, 

(5) any tax credits the taxpayer was entitled to 
apply against inoome tax, 

(6) the additional tax for tax preferences (the 
"minimum tax") , 

(7) any other taxes, and 

(8) any taxpayments made during the tax year to 
aocount for the year's tax liability. 

As described below, "income subject bo tax" in the 
statistics was the actua] base used to determine "tax 
generated," the primary oonponent of "incone tax 
before credits." The amount of "tax generated" 
depended on the type of tax oonputation used and the 
taxpayer's marital status. To "tax generated" was 
added the sum of the "taxes from special ccnputa- 
ticns" to determine inoome tax before credits. From 
this sum, statutory credits (such as the credit for 
the elderly, the general tax credit, and, beginning 
with Tax Year 1978, the residential energy credit) 
were subtracted bo obtain "inoome tax after credits." 
For purposes of this report, all or part of the 
"earned inoome credit" (discussed later on in this 
section) was also subtracted in arriving at incone tax 
after credits. 

"Total incOTe tax" consisted of the sum of income 
tax after credits and the additional tax for tax 
preferences (the minimum tax) . This amount was crea- 
ted for purposes of Statistics of Inoome (no such 
amount actually appeared on the tax return itself) to 
determine whether a return was taxable or nontax- 
able. Total inocme tax was used to determine the 
taxable/nontaxable status of a return since its com- 
ponents were considered bo be most representative of 
inoome taxes, as opposed to social security or pen- 
alty taxes, on current-year incone. 

Chart 3A illustrates the distribution of income tax 
paid according bo income size. The largest propor- 
tion of returns filed (24.8 percent) occurred in the 
under $5,000 adjusted gross income class and accoun- 
ted for the smallest proportion of total income tax 
paid (less than one-half of 1 percent) . Conversely, 
the smallest proportion of returns filed (2.0 percent) 
occurred in the highest class, $50,000 or more, and 
accounted for the largest proportion of total inoome 
tax paid (more than 25 percent) . 

"All other taxes" (such as the self-enployment tax 
and the penalty taxes on individual retirement 
arrangements) were added to "total inoome tax" to 
determine the "total tax liability." FDr purposes of 



73 



74 



Individual Returns/1978 • Tax Computation and Tax Rates 



Chart 3A. 



Number of returns and amount of total income tax, percent distribution by 
size of adjusted gross income, 1978 



Percent of returns 
30 25 20 15 10 5 




Size of 

Adjusted 

Gross 

Income 

V 

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 
or more 



Percent of total income tax 
5 10 15 20 25 




30 



this report, all or a part of the earned irwome credit 
was subtiracted from "all other taxes" in arriving at 
total tax liability. 

Once ttie taxpayer determined the tax liability, he 
or she then subtracted any taxpayments (such as in- 
come tax withheld or estimated tax payments) made 
during the year to determine any overpayment of tax or 
any additional amount of tax to be paid at the time 
the return was filed. For purposes of this report, 
all or part of the earned income credit was also used 
to determine any overpayment or tax due. 

Table 30 presents data for the derivation of total 
tax liability. "Tax from tax tables" was the equiva- 
lent of the tax figure which the taxpayer obtained 
from the tax tables; it had already been reduced by 
the amount of the general teix credit. "Tax genera- 
ted," on the other hand, was computed for the statis- 
tics and represented the actual amount of tax on tax 
table income or taxable irxxme, before reduction by 
the general tax credit. These two tax figures, as 
well as the genereil tax credit, were ocsnputed arrf are 
shown for all returns whether or not each amount 
actually appeared on the taxpayer's return. "Income 
tieix before credits" was also ooitputed for the statis- 
tics since this concept did not actually appear on the 
teuc return. The reason for this was that the general 



tax credit could only be used to reduce income tax (or 
"tax generated") and not the taxes from special ccrpu- 
taticns; the other statutory credits could be applied 
to both income tax and the tiaxes from special ccmputia- 
tions. 

Inocme Subject to Tax 

"Income subject to tax" for most taxpayers con- 
sisted of adjusted gross irKxiroe less personal exeirp- 
tions and, if applicable, excess itemized deductions 
or plus the unused zero bracket aitount; in other 
words, it was equal to their "taxable income." This 
was true in the case of taxpayers using the regular 
tax conputation, the alternative tcix, or the maximum 
tax OMipjtaticn methods. This was also true for tcix- 
payers who computed a tax on partially tax-exempt in- 
come (earned abroad) but did not use any other type of 
tcix computation (such as alternative or maximum tax 
ooit^putaticn) . 

For ottier returns (those with the standard incone 
averaging tax aanputation method or with tax on 
partially tax-exenpt income and another tax oonpjta- 
ticxi method) , income subject to tax was not the same 
as taxable income. Income subject to tax for these 
returns was oonpited for the statistics by working 



Individual Returns/1978 • Tax Computation and Tax Rates 



75 



Table 3A.— All Returns: Selected Income Tax Items by Type of Tax Computation 

I All figures rtfe estiTifiru' hdseO i>r\ sninplfls -mooey amounls aif m lli(.uis<»r«K ol [Ifilld'si 





Numbei 
ol 


Adjusiea 
gross 


Income subject to lax 


Tax generated 


Tvpe ol la" compulalion 


Number 




Number 






lalurns 


less 

deficit 


ol 
returns 


Amount 


of 

returns 


Amount 




ni 


12) 


131 


|4i 


I5l 


(6J 




89.771.551 


1.302.447,336 


85,280.660 


1.056.299.430 


73.072.787 


203,573.966 


Returns wilti 






4.490,891 


-1,830 473 












80.268,577 


1.076,916,780 


80,268,577 


870.069,780 


68 060.684 


145 435,288 


Income averaging tan compulation 


4.454.324 


162.197,592 


4,454,324 


131320,534 


4,454 324 


34,101.992 






34,622,272 


287,187 


29,423,781 


287,187 




MaxinKjm artf alterrxative to* computation 




13,089.377 


78,811 


11 117,741 






Alternative tax computation only 
















53.699 


1 177563 


53,699 


1.019,975 


53.699 


296,176 


Tax on partiaBy tax-exempl income and arrother lax compulation 






5 852 


495,977 


5,852 




Ho ifvome subiecl to lax, but with laxes from special computations 














Botti income subject to lax and taies trom special computations 
No income subject to la», but wiiti additional tax lor ia« preferences 




6,277,732 


252.361 


4,988,415 


242,095 
















Both addriponal la» lor lax preferences and income subject lo la« 




29.538,812 


465,124 


21 620,724 


452,854 






Income tax 


Income lax 


Additional tax 




belore credits 


afler credits 


(or tax preferences 


Type Of tax computation 


















Amount 




Amount 




Amount 




returns 




returns 




returns 






(7) 


(81 


191 


(10) 


I'll 


(12) 




73.087.283 


203.803.653 


68,614,401 


186,718.062 


495.332 


1,514,475 








4.250 


5,909 


1,685 




30,208 


131,271 


Regular tax computation only 


68.070.950 


145,609,977 






195,236 


456,868 


4.454.324 


34,123.682 






227,586 






287,187 














78.811 












AKemalive lax compulabon only 


132,210 


5,897,546 






35,910 


164.591 


Tax on partially tax-exempt income only 

Tax on partially tax-anempt income arxj arxjther lax computation 


53,699 


296,176 


37 968 


151.116 


■172 


•1,138 
















4,250 












Botti income subject to tax and taxes from special computations 


252,361 












No income sub|ect lo tax. Out with additional tax for lax preferences 


•27 












Boiti additional tax lor tax preferences and irxrome subiect to tax 


452.866 













•Estimate stiould be used wrth caution because ol the small number of sample returns o 
NOTE Detail may not add to total because of rourxlirtg 



I wtiicti ii IS based 



backward from "tax generated" to derive the amount of 
ircone subject to tax. In other words, incxxne subject 
to tax was defined as the amount of "taxable income" 
which would have produced the same tax had the regular 
tax ooirputaticn method been used. For returns with 
the standard inocme averaging method, the ccnputed 
income subject to tax was lower than the actual amount 
since the t:ax was applied to the end result of a 
complex set of computations which determined an 
"average" of the taxpayer's current-year and prior- 
years' incomes. For returns with tax from partially 
tax-exempt irxxme and another tax computation method, 
on the other hand, income subject to tax could have 
been either greater than or less than taxable income, 
depending en whether these other tax confutation 
methods resulted in a net tax savings to the taxpayer 
(see table 3.1). 

Table 3A provides a summary of the types of tax 
computation used by taxpayers. Of the $1,056 trillion 
of income subject to tax reported for 1978, $870 
billion was reported on returns for which the regular 
method of tax oaiputation was the sole method used. 

Regular Method of Tax Corputation . 

The "regulcir" method of tax oarputation consisted of 
applying one of four sets of graduated tax rates to 
brackets of "taxable incone." These tax rates v«re 
specified in the "tax rate schedules" and incorporated 
into the "tax tables." The set of rates used depended 
i^xsn the ta^qayer's mar its' status. For 1978, the 
regular method of tax oonputation was the sole method 
used on 80.3 million returns. Of these, 68.1 million 
tiad income tax before credits (see tables 3A and 
3.1) . The ranaining 12.2 million returns had no 
inocme tax before credits because the income subject 
to tax on these returns consisted entirely of the zero 
bracket amount and as such was subject to the zero 
percent rate. 



Alternative Canputation of Tax 

Incoms tax before credits was usually computed by 
applying graduated rates ranging from to 70 percent 
to taxable income. However, taxpayers with large 
amounts of taxable income which included long-term 
capital gains oould profitably elect the alternative 
tax computation. The effect of this election was to 
limit the tax rate on the first $25,000 ($12,500 for 
married persons filing separately) of the taxable 
portion of the long-term capital gain to 50 percent. 

In ocsnputing the amount of long-term capital gain 
includable in adjusted gross incone, the net 
short-term loss was combined with the net long-term 
gain. Only a portion of any resultant long-term gain 
was included in adjusted gross income. (See section 
1 for an explanation of tlie amount of long-term gain 
included in adjusted gross irx3ome. ) If the 
alternative tax oonputation were elected, gaierally 
the first $25,000 ($12,500 for married persons filing 
separately) of such included gain was taxed at a rate 
of 50 percent (in effect, 25 percent of the total net 
gain). The tax en the amount above $25,000 (or above 
$12,500 for separate returns) was the excess of the 
regular tax en total taxable income over the regular 
tax en taDtal taxable income reduced by the net 
long-term capital gain in excess of $25,000 (or in 
excess of $12,500 for separate returns). 

Table 3.1 shcx^s selected characteristics of returns 
with the alternative tax, including the tax savings. 
Capital gains cind losses for alternative tax conputa- 
tion returns are shown in table 3.2. 

Canputation of Tax on Partially Tax-Exeirpt Inocme 

A new procedure for computing tax on particilly 
tax-exejnpt income was introduced by the Tax Reform 
Act of 1976. This procedure was then postponed to 
Tax Year 1977 by the Tax Reduction and Sinplification 



76 



Individual Returns/1978 • Tax Computation and Tax Rates 



Chart 3B. 

Residential energy expenditures by type, 1978 



Renewable energy 
source 
3% Other energy 

Caulking * conservation 

2% 




Storm windows 

and doors 

42% 



A3t of 1977 and revised and postponed to Tax Year 
1978 tjy the Foreign Earned Income Act of 1978. Under 
the rules in effect for Tax Year 1978, the taxpayer 
had the cption of exempting tp to $15,000 ($20,000 if 
the taxpayer was employed by a charitable organiza- 
tion) of foreign personal service income from 
adjusted gross income and using a special tax cortpu- 
tation method, or either taking an adjustment to 
gross income for expenses of living abroad or exclu- 
ding income because of residence in a "hardship" area 
cind using the most advantageous tax ocmputation 
method. Foreign personal service income included 
OOTpaisation for personal services actually rendered: 
direct condensation such as salaries, wages, and 
cdtmissicns; plus deferred compensation such as 
pensions and annuities. For any deferred ocinpeisa- 
tion to qualify, however, it had to have been 
received by the last day of the taxable year fol- 
lowing the one in which it was earned. 

If the taxpayer elected to take the exeitption, the 
following procedure was used to compute the tax. The 
taxpayer first oorputed a tax on the full amount of 
income, including the tax-exeitpt amount, using the 
regular tax computation method. The taxpayer then 
computed the regular tax on the tax-exempt amount. 
The difference between these two tax figures was the 
tax on the non-exempt income. This procedure could, 
and generally did, result in a tax which was higher 
than the regular tax would have been on the same 
amount of taxable income. Therefore, table 3.1 shews 
a negative amount for tax savings on returns with tax 
on partially tax-exempt income. On returns with tax 



on partially tax-exenpt income and another type of 
tax computation — the conputation described above used 
in conjunction with the alternative, maximum, or 
maximum alternative tax computation — the tax could 
have been either more or less than the regular tax on 
the same amount of taxable income. 

Residential Energy Credit 

The Energy Tax Act of 1978 provided for a credit 
against tax for expenditures for certain types of 
property which served to reduce energy oonsuitption 
(such as insulation) or which replaced or supple- 
mented existing methods of heating and cooling (such 
as solar or wind property) . This credit was avail- 
able to individuals for qualifying property installed 
in or on the individual's principal residence. The 
credit consisted of two separate parts (one for the 
"energy conservation" expenditures and the other for 
"renewable aiergy source" expenditures) , each with 
its own separate computation and requirements. 

Table 3.3 details the coitputation of the residen- 
tial energy credit, as well as the expenditures for 
each of the property types under the two categories. 
Each type of credit was based on a percentage of the 
exp«iditures and each was subject to a maximum dollar 
limitation per residence — $300 for energy conserva- 
tion expenditures and $2,200 for renewable energy 
source expenditures. These dollar limitations aire 
reflected in columns 13 and 14 as "energy conserva- 
tion credit (before limitation)" and columns 23 and 
24 as "renewable energy source credit (before 
limitation)." "Total residential energy credit 
(before limitation)" was the sum of the two types of 
energy credits just described; it was subject to 
another limitation, the sum of income tax before 
credits less all other statutory credits, shown in 
the table as "income tax before residential energy 
credit." That portion of the credit which did not 
exceed "income tax before residential energy credit" 
was tabulated as "credit used for 1978"; any excess 
amount was tabulated as "credit carried over to 1979." 

Chart 3B illustrates the distribution of the 
expenditures qualifying for the residential energy 
credit. Expenditures for insulation and for storm 
windows or doors each accounted for 42 percent of the 
total expenditures; those for all types of renewable 
energy source property were only 3 percent. 

Business Energy Investment Credit 

In addition to the residential energy credit for 
individuals, the Energy Tax Act of 1978 also provided 
for a tax credit for "energy property" used by 
businesses. This credit actually represented a 
revision to the investment tax credit rules by 
allowing a 10 percent credit for investment in 
specific types of energy property. Table 38 presents 
data for the 2,209 returns claiming the business 
energy investment credit by size of the credit, while 
tables 3.6 and 3.9 contain similar data classified by 
size of adjusted gross income. 

Additional information on the business energy 
investment credit, including data on the specific 
types of property, will be available in Statistics of 
Inocme — 1978, Sole Proprietorship Returns . 

Earned Inocme Credit 

This was a credit against income tax for taxpayers 
with adjusted gross inocme of less than $8,000 eind 
was equal bo as much as 10 percent of the first 
$4,000 of "earned inocme." To be eligible, the tcix- 
payer had to have provided a home the entire taxcible 
year for either a child who was under 19 years of age 
or a full time student, or a dependent diild (regard- 



77 



Individual Returns/1978 (Tax Computation and Tax Rates 



Table 3B.— Returns With Residential Energy Credl 

[All ligufes are eslimaiei based on sample* monov amount* aie in Ifiouian 


or Business 

i ot ilollarsl 


Energy 


Investment Credit: Type of Credit by Size 






Total energy credits 




Sue or crodil 


Number of 
ralums 


Amounl 


Total 


Energy conservation credit 


Renewable ertergy 
source credit 




Number o( 
returns 


Amount 


Number of 
returns 


Amounl 


Number of 
returns 


Amounl 




(1) 


(2) 


(31 


(4) 


(5) 


(6) 


(7) 


(8) 


Tom 


3,987,334 

1.102,609 

401.247 

436,307 

5,762 

20,387 

5.509 

668 

•549 

1,536 

159 

117 


M3.1M 

179,157 
152,663 
96.092 
131,154 

2,568 

15.158 
6.569 
1,138 

•1,143 

3.624 

396 

1.293 


6.M0.6ia 

3.966.572 

1,102,445 

400,641 

436.264 

5.749 

20,31 1 

5,550 

646 

•549 

"1,691 


59t.M» 

179.135 
152,641 
96,001 

131.136 

2,563 
15,109 
6,511 
1,062 

•1.143 
"4,007 


S,»19,M1 

3,987,317 

1 ,095,902 

402,525 

434.093 

•4 


559.403 

176.691 
151,875 
98,396 
130,235 


e».341 

25.524 

3,962 
3.438 
3,084 

6.067 
19,559 
4.926 
1,168 

•115 
1,498 


32.107 

1.350 
576 
877 

1,141 


SI ufxtef $100 

$100 urKtei $200 

$200 urxtor $300 

$300 under $400 

$400 under $500 




14.103 


$1,000 under $1 500 


$1 500 under $2 000 


2,029 


$2 000 under S2 200 


$2,200 under $2,600 
$2,500 under $3,000 
$3,000 or more 


3,296 




Business energy mveslmenl credit 




Total 


Nonretundable portion 






Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number o1 
returns 


Amounl 




(9t 


(10) 


(11) 


(12) 


(13) 


(14) 




2.209 

1,241 
201 
•423 
•44 

•11 
S4 
•40 
•42 


1,647 

24 
27 
'96 
•17 

•5 
53 
*44 

•76 

"15 


3,018 

1,227 
135 
•423 
•43 

50 

7 
•41 


U50 

23 
17 
•96 
•16 

32 

8 

•74 


192 

•14 
"67 

•11 
•36 
•33 








$100 under $200 




$200 under $300 
$300 under S400 

$400 under $500 
SSOO under $1,000 
$1,000 under $1,500 
$1,500 under $2,000 


■5 
•22 

•36 


$2,200 under $2,500 




$2500 under S3000 

































'Estimate shooia be used with caution because of Ihe small numtier of sample returns on wfiich rt 
"Data combinea lo avoid disclosure of intormstKin (or specific taxpayers 
NOTE. Detail may noi add lo total because oi rounding 



less of age) who was disabled. The computatiidn of 
the earned inccne credit, which is detailed in table 
3.7, worked as follows: 

(1) "TDtal earned income" was oottputed by adding 
together salaries and wages and self-eitploynient 
income (less self-enployment losses) , and th^n 
subtracting any amount of disability pay exempted 
from taxation. Self-eirployment income (net) was the 
amount reported on Schedule SE for the purpose of 
cornputing the self -employment tax and included either 
net earnings from sole proprietorships and partner- 
ships or two-thirds of gross profits, limited to 
$1,600. 

(2) If total earned inoome exceeded $8,000, the 
taxpayer was not eligible for the earned inccme 
credit, even if adjusted gross inoome was less than 
$8,000. Por all remaining returns, a tentative 
"earned inoome credit before phaseout" was oamputed 
by taking 10 percent of total earned inccne. 

(3) The figure computed in (2) above was first 
limited bo $400. Then, if either adjusted gross 
inoome or total earned income exceeded $4,000, the 
figure was further reduced, i.e., "phased out," by 10 
percent of the excess of the larger of these two 
amounts over $4,000. The result of this ocmputation 
is shown as "earned inocme credit after phaseout, 
total." This represented the total amount of earned 
inoome credit— $1,048 billion for 1978. 

Since the earned inccme credit oould result in a 
refund, even ta^qayers with little or no tax liabi- 
lity oould receive the benefit of the full amount. 



For the purpose of these statistics, the following 
ccnpcnents of the earned inccme credit were distin- 
guished: 

(1) "Used to offset income tax before credits." 
Oomputed on a return-by-retum basis, this was the 
lesser of (a) earned income credit after phaseout, or 
(b) inoome tax before credits minus all credits 
except the earned income credit. If the former 
exceeded the latter, inoome tax after credits became 
zero, and the return was classified as nontaxable for 
this report. This represented $152.9 million for 
1978. 

(2) "Used to offset all other taxes." Computed for 
returns with no inoome tax after credits (after the 
adjustment in (1) above, if any) , it equalled the 
lesser of (a) earned income credit after phaseout 
minus earned inccme credit used to offset inconK tax 
before credits, or (b) the sun of all taxes (except 
inccme tax after credits) included in "total tax 
liability." This amount was used to reduce total tcix 
liability; however, the individual oarponents of 
total tax liability were rx3t reduced. Of the $1.0 
billion tr>tal earned irxrcre credit, $94.2 million was 
tabulated cis "used to offset all other taxes." 

(3) "Refundable pcartion." Corputed for returns 
with no "total tax liability" (after the adjustment 
in (2) above, if any), it equalled the excess of 
earned inocme credit after phaseout over the amounts 
ccnputed in (1) and (2) above. Most of the returns 
showing an earned irxxane credit had a "refundable 
pocticn," amounting to $801.2 million. 



78 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3C.— All Returns: Derivation of Total Tax Liability, by Size of Adjusted Gross Income 

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



Size of adjusted gross income 



Number of 
returns 



Adjusted 

gross income 

less 

deficit 



Tax from tax tables' 



Number of 
returns 



General tax credit' 



Number of 
returns 



Tax generated' 



Number of 
returns 



(1) 



(2) 



(31 



(4) 



(5) 



(6) 



(7) 



(8) 



Total 

Under $5.000 

$5,000 under $10,000 
$10,000 under $15,000. 
$15,000 under $20,000 
$20,000 under $30,000 
$30,000 under $50,000. 
$50,000 or more 



22.236.197 
19.585.276 
14.241.599 
11,408,934 
13,938.872 
6,535,452 
1,825,221 



1.302,447,386 



47.581.705 
143.810.537 
176,530.628 
198,794.563 
337,763.842 
238.969.911 
158,996,200 



70.261,086 



5.359.226 
17.236.055 
14.025.260 
11.369.456 
13.923.300 
6,525.843 
1.821.946 



193,325,491 



648.175 
9.200.852 
17.589.794 
24.048.643 
48.455.169 
43.952.351 
49.430.508 



73,072,767 



6.910.219 
18.365.313 
14.142.846 
11.380.624 
13.925.028 
6.526.699 
1.822.038 



10,248,475 



250.338 
1.647.784 
2.222.114 
2.048.080 
2.545.738 
1.198.551 

335.869 



73,072,767 



6.910.219 
18.365.313 
14.142.846 
11.380.624 
13,925,028 
6,526,699 
1,822.038 



203,573,966 



898.513 
10.848.636 
19.811.908 
26.096.723 
51.000.907 
45,150,902 
49.766.377 





Taxes from special 
computations 


Income tax 
before credits 


Total tax credits 


Income tax 
after credits 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 


256,611 

17,094 
38,373 
49.401 
32.685 
61.004 
40.488 
17.566 


229,686 

7,969 
16,733 
24,670 
14,655 
63,201 
42,756 
59,702 


73,087,283 

6,923,404 
18,366,306 
14,142,851 
11,380,945 
13,925,028 
6,526,705 
1,822.044 


203,803,653 

906.482 
10.865.369 
19.836.578 
26.111.379 
51.064.108 
45.193.658 
49.826.079 


73,076.848 

6,913,293 
18.366.304 
14.142.851 
11.380,624 
13,925,028 
6.526.704 
1.822.044 


17,085,591 

273,772 
2,085,640 
2,724.624 
2,723.380 
3,854,424 
2,659.479 
2,764,272 


68,614,401 

5,114,299 
16,289,718 
13,813,706 
11,272,830 
13.833.272 
6.485.255 
1.805.321 


186.718.062 

632.710 
8.779.729 
17.111.954 
23.387.998 
47.209.684 
42.534.179 
47.061.807 


Under $5.000 

$5,000 under $10.000 


$10,000 under $15.000 


$15,000 under $20.000 


$20,000 under $30.000 


$30,000 under $50,000 


$50,000 or more 





Size of adjusted gross income 



Additional tax tor 
tax preferences 



Number of 
returns 



Total income tax 



Number of 
returns 



All other taxes 



Number of 
returns 



Earned income credit used 
to offset all other taxes 



Number of 
returns 



Total tax liability 



Number of 
returns 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



Total 

Under $5,000 

$5,000 under $10,000... 
$10,000 under $15,000, 
$15,000 under $20,000 
$20,000 under $30,000. 
$30,000 under $50,000 
$50,000 or more 



495,332 



22,406 
12,547 
13.545 
40.324 
81.761 
138.383 
186.366 



1,514,475 



72,300 
18,848 
17,753 
31,369 
78,284 
206,833 
1 ,089,087 



68,688,305 



5.136.521 
16.301.144 
13.819.783 
11.279.676 
13,843 171 
6.495.225 
1.812.785 



188,232,537 

705.010 
8.798.577 
17.129.707 
23,419.368 
47,287,968 
42,741.012 
48.150.894 



8,408,874 

1.232.954 
1.609.638 
1.375.362 
1.213.493 
1.473,176 
957.177 
547.074 



5,046,510 



283,583 
600.513 
736.689 
748.508 
1 .063,443 
953,468 
660,306 



567.833 



295,312 
272,521 

r Not a; 



94,197 



57,761 
36.436 



70,441,155 



Not applicable 



( 



5,942,666 
16,865.617 
14,011,854 

1.362.816 
13.914.764 

6.523.812 

1.819.626 



193,184,849 



930,832 
9.362.655 
17.866.396 
24.167.876 
48.351.411 
43.694.480 
48.811.201 



'Shown here for all returns with a tax. whether derived from the tax tables or tax rate schedules. This amount was net of the "general tax credit," 

'Shown here for all returns with "tax generated." even though a majority of the taxpayers did not actually have to compute this amount, 

'Shown here for all returns with a tax. whether derived from the tax tables or tax rate schedules. This amount was before reduction by the "general tax credit." 

NOTE Detail may not add to total because of rounding. 



Individual Returns/1978 • Tax Computation and Tax Rates 



79 



The number of returns (5.2 million) with the earned 
inoome credit shown in this report represents both 
taxpayers who claimed the credit on their returns as 
originally filed and taxpayers who subsequently 
claimed the credit after being notified by the 
Internal Revenue Service during the course of pro- 
cessing the returns for revenue purposes that they 
were apparently eligible to receive it. For purposes 
of the statistics, (feta for returns in the latter 
category were obtained from the Internal Revenue 
Service's Individual Master File. This oombined 
approach was taken in order to present more accurate 
information en the total number of returns and the 
amount of the earned inoome credit for Tax Year 1978. 

Ccnparability of Tax Credits Data 

Occasionally, taxpayers failed to limit the amount 
of statutory tax credits to the amount of income tax 
before credits. Since the Internal Revenue Code 
specified that these credits oould not exceed income 
tax, all statutory credits were limited for purposes 
of the statistics. For 1977 and earlier reports, 
this limitation was acoomplished by reducing the 
credits in order of their size, on a return-by-return 
basis. For 1978, however, the credits were limited 
in the order in which they were to be applied against 
income tax as specified by the Internal Revenue 
Code. This processing change has resulted in the 
estimates for certain tax credits, such as the 
investment credit, being slightly higher than they 
would have been had the earlier method been used. 

Additional Tax for Tax Preferences (Minimum Teix) 

First introduced for 1970, the purpose of the 
additional tax was to make possible the taxation, to 
some extent, of amounts not taken into consideration 
in arriving at taxable income. These amounts were 
previously accorded special treatment and were 
described in the law as "tax preferences." The major 
tax preference items were capital gains (the net 
long-term capital gains in excess of short-term 
capital losses) and the itemized deduction tax 
preference . 

For 1978, any married person filing separately with 
$5,000 or more of total tax preferences and any other 
person (including married persons filing jointly) 
with $10,000 or more of total tax preferences had to 
file a Form 4625, Conputation of Minimum Tax (see 



facsimile in section 8). However, a portion of total 
tax preferences was excludable in arriving at tax 
preferences subject to tax. For 1978, this 
excludable portion was the leirger of the standard 
exclusion or the exclusion due to tcixes. The 
standard exclusion was $10,000 ($5,000 for married 
persons filing separately) . The exclusion due to 
taxes was one-half of the sum of incone tax after 
credits, tax from recomputing prior-yecir investment 
and work incentive (WIN) credits, and the penalty tax 
on premature redemption of individual retirement 
bends, less the special incone averaging tax, the tax 
on accumulation distributions of trusts, and penalty 
taxes en self-enployed pension plans. 

For ] 978 , the tentat ive tax on tax preferences 
equalled 15 percent of the tax preferences subject to 
tax. The aotual additional tax for tax preferences 
equalled the tentative tax reduced by: 

(1) 15 percent of any 1978 business net operating 
loss which the taxpayer could carry to a future year 
(this amount to be paid as a deferred minimum tax in 
the year to which the net operating loss was carried); 

(2) "unused" portions of the elderly, political 
contributions, child care, and, beginning with 1978, 
the residential energy tax credits (the unused 
portion was the amount by which these credits 
exceeded inoome tcix before credits reduced by the 
general tax credit); 

(3) any tax based on tax preferences from which the 
taxpayer derived no benefit (this occurred when the 
taxpayer had more than enough deductions and exenp- 
tions to offset adjusted gross inoome) . 

The final step in arriving at the current year's 
additional tax for tax preferences was to add in the 
"deferred minimum tax," based on a net operating loss 
carryover from a prior year. 

Overpayment and Tax Due 

Tables 3.10 through 3.12 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 inoome credit 
for 1978 (i.e., the amount of tax overpayment increa- 
sed arri the amount of tax due decreased) . For 1978 , 
almost 65.5 million returns had an overpayment, while 
21.6 million had a tax due. Approximately 2.7 mil- 
lion returns had neither and were excluded frcrni these 
three tables. Generally, these were returns with low 
income, no tax liability, and no income tax withheld. 



80 



Individual Returns / 1978 • Tax Computation and Tax Rates 



Table 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 in thousands of dollars] 



Type of tax computation by size 
of adjusted gross income 



Number of 
returns 



Adjusted 
gross 
income 



Unused zero 
bracket amount 



Number of 
returns 



Excess Itemized 
deductions 



Number of 
returns 



Exemptions 



Number of 
exemptions 



(1) 



(2) 



(31 



(4) 



(51 



(6) 



(7) 



Returns With Regular Tax Computation Only 

Total 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 under $500.000 

$500,000 under $1 .000.000 

$1,000,000 or more 

Returns WItli Income Averaging Tax Computation 



Total.. 



Under $5,000 

$5,000 under $10.000 

$10,000 under $15,000.., 
$15,000 under $20.000... 
$20,000 under $50.000... 



$50,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500.000 

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



Returns With Maximum and Regular Tax Computation 



Total.. 



Under $5.000 

$60,000 under $100,000 

$100,000 under $200,000 

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



Returns Witti Maximum and Alternative Tax Computation 



Total.. 



Under $5.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000.000,. 
$1,000,000 or more 



Returns Witli Alternative Tax Computation Only 



Total.. 



Under $20.000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000.000 

$1,000,000 or more 

Returns Witti Tax on Partially Tax-Exempt Income 



Total.. 



Under $5.000 

$5,000 under $10,000... 
$10,000 under $15,000.. 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 



$30,000 under $50.000 

$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 



80.268.577 

17.884.088 
19.450.913 
14.034.735 
10.950.897 
17.318.147 

598.581 

25.301 

4.765 

783 

367 



1,076.916,780 

51.191.143 
142.820.898 
173.863.446 
190.703.638 
476.031.097 

36.256.114 

3.271.079 

1,369,721 

530,728 

878,916 



4.454,324 


162.197.592 


35,063 

178,924 

436,116 

3.110.254 


305.338 

2.314,791 

7,725,040 

99,267,980 


613.525 

68.178 

10.917 

1.043 

304 


39,622,604 

8,726,604 

3,004,650 

699,677 

530,908 


287.187 


34.622.272 


3.498 

145.296 

115.793 

20.580 

1.618 

402 


164,018 

11,767.148 

15.223.470 

5.650.079 

1.058.751 

758.806 


78.811 


13.089.377 


23.031 

39.815 

14.028 

1,574 

363 


1.927,100 
5,492,621 
3,950,804 
1 030,866 
687 986 


132.210 


15.746.686 


3.581 

82.700 

34.593 

9.246 

1.511 

579 


164.228 
6 152,556 
4.583 467 
2,637,897 
1,028,425 
1,180,113 


59.551 


1.705,152 


•573 
•8.455 
•7.205 
•11.740 
13.310 
•2.210 


•2,815 
•69,098 
•96,537 
•195 488 
295,536 
•59 044 


8,097 
6,598 

1,156 

188 

16 

3 


307,005 

444,100 

152,991 

52,147 

10,527 

20,864 



470.197 

373,800 
59,084 
19,841 
•5,551 
11,213 

•698 



•40 
•1,916 
••239 



"171 

•171 



•197 
•57 



8.176 



•226 
•5 706 
•1,326 



•855 
••63 



804.609 

669,512 
84,124 
31,465 
•2,931 
15,445 

•1.123 



3,252 



•3.050 
■•194 



•337 

•337 



•91 
■39 



17.409 



•321 

•12 998 

•2,006 



•1,909 
••175 



21.684.380 

132,534 

1,441,999 

2,781,055 

4,356,544 

12,370,402 

571,515 

24,520 

4,672 

776 

363 



•2,085 

33,215 

172.027 

2.202,670 

557,769 

63,548 

10,492 

1,018 

303 



274,810 

2 092 

137,826 

112,603 

20,287 

1,604 

398 



76,712 

21,777 

39,085 

13,921 

1.569 

360 



124.618 

3.296 

76.335 

33.842 

9074 

1 497 

574 



22.043 



•3.178 
•2.651 
•7.122 



4932 

3.255 

747 

140 

16 

3 



63.046.687 

117.252 

1.996.587 

4.817.732 

8.630.341 

39.584.020 

6.013.581 
916.639 
466.110 
194.585 
309.839 



13.878.032 

•707 

34 835 

246.048 

6.925.770 

4,555.601 

1.258.993 

532,369 

186.343 

137.368 



4.406.263 

6.690 

1.323.112 

2.029.337 

781,846 

152.287 

112.990 



1.757.114 

213.845 
695.226 
573954 
162.222 
111.867 



2.580.701 

13 640 
687,252 
761,957 
576273 
253017 
288 562 



192.806.576 

24,051,083 
39.987.620 
35.879.107 
32.438.337 
58.184.410 

2.158.155 

89.524 

14.862 

2.348 

1.130 



52.377 

400.027 

1.215.112 

10.616.342 

2.235.677 

246.428 

38.909 

3.644 

1.035 



1.056.753 

5.058 

517.274 

450.557 

76.615 

5.840 

1.409 



286.029 



78.898 

149.806 

50.553 

5.477 

1.295 



5.286 

260.200 

116.481 

30 476 

4.950 

1,892 



— 


•1,146 


— 


■12 683 


•8 552 


•15.088 


•3 822 


•20,945 


17 866 


53.043 


- 


•4,420 


26.094 


23,554 


19,254 


21,665 


8.033 


4.628 


3732 


628 


1.263 


54 


3.818 


8 



Footnotes at end of table 



Individual Returns / 1978 • Tax Computation and Tax Rates 



81 



Table 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 figufes are estimates based on samples - money amounts ate in thousands of dollafs] 



Type of tax computation by size 
of adjusted gross income 



Income subject to tax 



Taxable 
income 



Zero bracket 
amount 



Number of 
returns 



Tax-exempt income 
earned abroad 



Number ol 
returns 



Income 

tax before 

credits 

regular 

computation 



Tax 
generated 



(9) 



(101 



(111 



(12) 



(131 



(14) 



(15) 



116) 



Returns With Regular Tax Computation Only 

Tol»l 

Under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20,000 

$20,000 under $50,000 , 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or more 

Returns With Income Averaging Tax Compulation 



Total.. 



Under $5.000 

$5,000 under $10,000 . 
$10,000 under $16, 000 
$15,000 under $20,000 
$20,000 under $50,000 



$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 , 
$1,000,000 or more 



Returns With Maximum and Regular Ta> Compulation 



Total.. 



Under $5,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500.000 

$500,000 under $1 000.000 

$1,000,000 or more 

Returns With Maximum and Alternative Tax Computation 



Total.. 



Under $5,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500.000 

$500,000 under $1.000.000 

$1,000,000 or more 

Returns With Alternative Tax Computation Only 



Total.. 



Under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000.000.. 
$1,000.(X)0 or more 



Returns With Tax on Partially Tax-Exempt Income 



Total.. 



Under $5.000 

$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000.. 
$25,000 under $30,000.., 



$30,000 under $50,000 

$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 



870.069.780 

33.705,090 
110,917,721 
142,167,848 
167,747.475 
392.824.213 

28.625.039 

2,287.297 

892,484 

334,381 

568,231 



137.215,648 



265,348 

1,979,945 

6,567,657 

84,383,004 

33,390.439 

7.282,790 

2 443.101 

610,601 

392,764 



29.423,781 

153.871 

10056 081 

12 856,215 

4 810 771 

902,084 

644 759 



1 654,081 

4 685.040 

3,338.935 

864,536 

575.148 



12.851.641 

146 714 

6.270.193 

3,734.150 

2,038,757 

771,696 

890,132 



1,511.730 

•1 956 
•59,686 
•76,990 
•188,966 
239,894 
•55,729 

263,245 
410,506 
141,659 

47,948 
9.223 

17,039 



870.069.780 

33.705.090 
110917.721 
142,167.848 
157.747.475 
392.824.213 

28.626.039 

2,287.297 

892,484 

334,381 

568,231 



131.320.534 

243.737 

1,880.628 

6.301.793 

81.319.812 

31.716.422 

6,756.096 

2,244,664 

476,623 

382,769 



29.423.781 

153,871 

10,066,081 

12,866,215 

4 810,771 

902,084 

644.759 



11,117.741 

1 654.081 

4685.040 

3.338.935 

864,536 

575,148 



146,714 

5,270,193 

3,734.160 

2,038.767 

771.696 

890.132 



1.515.952 

•1.966 
•59.586 
•75 990 
•188 956 
239.894 
•65.729 

263.243 
427.798 
137.339 

42.803 
7.955 

14.705 



80.268,577 

17.884.088 
19.450.913 
14.034.735 
10.950.897 
17.318.147 

598.581 

25,301 

4.766 

783 

367 



4.454,324 

35.063 

178.924 

436.116 

3,110.264 

613.625 

68.178 

10,917 

1.043 

304 



287,187 

3,498 

146,296 

115.793 

20.580 

1 618 

402 



23.031 

39.815 

14 028 

1.574 

363 



132.210 



3,581 


7 474 


82.700 


247 925 


34.593 


106 448 


9.246 


27 650 


1 511 


4 508 


579 


1 717 



59.551 



200.574.644 

27.646,469 
47,692,847 
37,978,132 
31,878,213 
63,606,588 

1.878,601 

76,930 

13,640 

2,201 

1,024 



13.528.736 



83,433 

472,784 

1 226,887 

9 680 167 

1,916,109 

211,271 

33941 

3,226 

930 



886.897 

7 696 

444 388 

364 171 

64.392 

5 026 

1 225 



69 029 

125 173 

44 124 

4 900 

1 128 



157.955 



•573 


•1 834 


•8,456 


•16 064 


•7,205 


•16112 


11,740 


•28 124 


13.310 


41 266 


•2.210 


•4066 


8,097 


25,910 


6.698 


20327 


1.156 


3,602 


188 


592 


16 


48 


3 


9 



44.357 

•17,482 

•15.057 

•1,683 

•3,148 

5,176 

1,776 
••32 



•1,030 
••29 



37 



59.551 

•573 
•8.465 
•7.205 
•11 740 
13.310 
•2.210 

8.097 

6 598 

1 156 

188 

16 

3 



680.497 

•155.313 

•310,176 

•32,781 

•76,637 

73691 

32,163 
••796 



•14 273 
••440 



•620 
•140 



900.248 

•16 863 

•126 826 

•108 360 

• 1 79 205 

190,401 

•22807 

119 268 

111,912 

20,965 

3260 

350 

33 



145.435.288 

898,466 
10,803,733 
19,522,998 
25,021,131 
78,210,941 

8,864,075 

1,006,559 

606,207 

213,947 

388,230 



36.647,092 



32,756 

290,989 

1,091,538 

18,781,685 

11,154,938 

3,317,662 

1,385,272 

326,303 

265,957 



13,512,225 

53.546 

3.808,517 

5,883.552 

2.744.642 

682.612 

439.456 



5,692,778 



644.067 

2.189.662 

1.909.902 

557.506 

391.650 



5,982,079 

51.002 

1.941.420 

1,720.779 

1,165.438 

496.902 

606,637 



434.533 

•17 
■7,884 
• 1 1 ,908 
•36,073 
40,086 
•15,985 

62,349 
147,572 
67,006 
27,825 
5,989 
11,841 



145.435.288 

898,466 
10,803,733 
19 622,998 
26,021,131 
78,210,941 

8,864,075 

1,006,559 

606,207 

213,947 

388,230 



28,365 

268,346 

1,024,254 

17,686,669 

10,289,642 

2,994.624 

1,249,222 

301.918 

258,962 



12.462.524 

53.005 

3,720,754 

5,475,223 

2,360,147 

486.533 

366,861 



627 188 

2047392 

1 693,026 

481,332 

329 586 



5.888.061 

50736 

1,922 420 

1 679 422 

1 140674 

491 742 

603 066 



507,578 

•48 
•16 538 
•20.563 
•51,338 
61698 
•22,119 

76,652 
164.221 
64,796 
24276 
6 116 
10214 



Footnotes at end of table 



82 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 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 figures are eslimales based on samples - money amounts are in thousands of dollars) 



Type of tax computation by size 
of adjusted gross income 



Tax 
savings 

over 

regular 

computation 



Average 



savings 
(dollars) 



Income tax 
before credits 



Number of 
returns 



Total credits 



Number of 
returns 



Additional 
tax for tax 
preferences 



Number of 
returns 



(171 



(19) 



(201 



(22) 



Returns With Regular Tax Computation Only 

Total 

Under $5.000 

$5,000 under $10.000 

$10,000 under $15,000. 

$15,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns With Income Averaging Tax Computation 



Total.. 



Under $5,000 

$5,000 under $10,000 -. 
$10,000 under $15,000. 
$16,000 under $20,000- 
$20,000 under $50,000 



$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000.000.. 
$1,000,000 or more 



Returns With Maximum and Regular Tax Computation 



Total.. 



Under $5.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500,000 

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



Returns With Maximum and Alternative Tax Computation 



Total.. 



Under $5,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



Returns With Alternative Tax Computation Only 



Total.. 



Under $20,000 

$20,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1 ,000,000 
$1,000,000 or more 



Returns With Tax on Partially Tax-Exempt Income 



Total.. 



Under $5,000 

$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000. 
$20,000 under $25,000., 
$25,000 under $30,000 



$30,000 under $50.000 

$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 



2,545.100 

4,392 

22,643 

67,285 

1,095,027 

865,296 

323,028 

136,050 

24,385 

6,995 



1,049.702 

541 

87.762 

408.329 

384.395 

96.079 

72.595 



514,254 



16.879 

142.260 

216.876 

76.175 

62.064 



266 

18.999 

41.357 

24,764 

5.160 

3.472 



-73,045 

•-31 
•-8.654 
•-8.655 
•-15.265 
— 11.611 
• -6.134 

-14.303 

-16.649 

2,210 

3.548 

873 

1,626 



125 
127 
154 
352 

1 410 

4,738 

12.462 

23,380 

23,010 



3,655 

155 

604 

3.526 

18,678 

59.381 

180.585 



6,525 



733 

3,573 

15,460 

48,396 

170.975 



74 
230 
1,196 
2.678 
3.415 
5.997 



— 1,227 

•—54 
•-1,024 
•-1,201 
• — 1.300 

-872 
•-2.776 

-1.766 

-2.523 

1,912 

18,872 

54,563 

542.000 



68,070,950 

6,918,588 
18,322,788 
13,956,717 
10,933,089 
17.310.782 

597,887 

25222 

4.733 

780 

364 



35.063 

178.924 

436.116 

3.110.254 

613,525 

68,178 

10,917 

1.043 

304 



287,187 

3.498 

145.296 

115.793 

20.580 

1.618 

402 



23.031 

39,815 

14,028 

1.574 

363 



3.581 

82,700 

34.593 

9.246 

1.511 

579 



59,551 

•573 
•8,455 
•7,205 
•11,740 
13.310 
•2,210 

8,097 

6,598 

1,156 

188 

16 

3 



145,609,977 

900,566 
10,820,466 
19,547,655 
25,035,671 
78,308 147 

8.877.341 

1.011.647 

505.939 

214.207 

388.339 



34.123.682 

28,365 

268.346 

1.024.370 

17,695.387 

10.299,171 

2.995,686 

1,250.948 

302.145 

259.264 



12,469.469 

53,005 

3.723,611 

5,478,284 

2,360,907 

486.649 

367.013 



5,189,489 



628.007 

2.054.745 

1,695,050 

481,798 

329.889 



5.897.546 

50.736 

1.924,770 

1,682,314 

1,143,408 

492,891 

603.427 



507.580 

•48 
•16.538 
•20.563 
•51.338 
51.698 
•22,119 

76.652 
164.221 
64.796 
24,276 
5.117 
10.214 



68.062,145 

6,910,106 
18,322,786 
13,956,717 
10,932,768 
17310,782 

597,887 

25,222 

4,733 

780 

364 



35,063 

178,924 

436,116 

3,110,254 

613,525 

68,178 

10,917 

1.043 

304 



287.187 

3,498 

145,296 

115,793 

20,580 

1,618 

402 



78,811 



132,210 



12.965.999 

273,173 
2070.326 
2,650.772 
2 539.853 
4,909,736 

428.998 

52.518 

24 986 

8.714 

6,924 



2.917.351 



6.378 

53,668 

149.396 

1,543.300 

781.218 

272,921 

90,696 

14,244 

5,530 



548,147 

4,890 

191,459 

229,044 

91.290 

20,755 

10,708 



190,197 



23.031 


31.475 


39.815 


65.906 


14,028 


57,535 


1.574 


20,762 


363 


14.519 



216,595 



3,581 


2.420 


82,700 


75,118 


34,593 


63,987 


9.246 


37,759 


1.511 


15,848 


579 


21.463 



246.725 



•573 


•40 


•8.455 


•8,936 


•7.205 


•20,170 


11 740 


•34,132 


13,310 


25,063 


•2,210 


•252 


8.097 


28,251 


6,598 


77.398 


1.156 


30,268 


188 


12,016 


16 


2,168 


3 


8,041 



123) 



195,236 

5,201 

7,819 

8,445 

30,111 

95,867 

38.407 

7,158 

1,743 

305 

180 



•49 

4,358 

9.314 

119.501 

68.736 

18.947 

5.567 

839 

275 



568 
1.523 

286 
••34 



•96 

2.320 

985 

121 

13 



35,910 

•19 

15.650 

14.579 

4.529 

819 

314 



446 



•342 
•79 
•21 
••4 



Footnotes at end of table 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



83 



Table 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 figures are estimates based on samples - money amounts are in thousands o( dollars) 



Type of tax computation by size 
o( adjusted gross income 



Total income tax 



Number ot 
returns 



As a percent ot 



Income 

subtect 

to tax 



Adjusted 
gross 
income 



Average 
income 

tax 
(dollars) 



(251 



(26) 



(27) 



(28) 



Returns With Regular Tax Compulation Only 



Tola!.. 



Under $5.000 

$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $50,000 



$50,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500.000 

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



Returns With Income Averaging Tax Computation 



Total- 



Under $5,000 

$5,000 under $10.000... 
$10,000 under $15.000.. 
$15,000 under $20,000 , 
$20,000 under $50,000 



$50,000 under $100.000 , 

$100,000 under $200,000 , 

$200,000 under $500,000 

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



Returns With Maximum and Regular Tax Computation 

Total 

Under $5,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 ,000.000 

$1,000 000 or more 



Returns With Maximum and Alternative Tax Computation 



Total.. 



Under $5,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000.000... 
$1,000 000 or more 



Returns Witti Alternative Tax Computation Only 
Total 



Under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000.000.. 
$1,000,000 or more 



Returns With Tax on Partially Tax- Exempt Income 



Total.. 



Under $5,000 

$5,000 under $10,000. .. 
$10,000 under $15,0IX). 
$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 



63.739.131 


133.1 00.846 


5,117,080 


631,000 


16,260,535 


8,762,066 


13,649,625 


16,905,107 


10,845,800 


22,517,113 


17.240,150 


73,514,569 


594,891 


8,563,459 


26,149 


1,030,474 


4,752 


532,130 


783 


226,172 


366 


419,768 



31.702 

166.012 

425.945 

3,065,530 

607,911 
67,612 

10,895 

1,042 

304 



286.309 

3,424 

144,731 

115,587 

20,560 

1,616 

402 



23,020 

39,798 

14.025 

1,572 

363 



131,890 



31.951.043 



22.000 

221,115 

882.659 

16,306,123 

9,717,068 

2,872,493 

1,285,258 

340,678 

303,650 



11,926,910 

48,114 

3,532,931 

5,252,212 

2,270,799 

466,476 

356,377 



5,007.793 



596,611 

1,992,304 

1,640,841 

462,283 

315,754 



5,845,542 



3,570 


48.321 


82,436 


1.869,898 


34,550 


1,666,646 


9,245 


1.147,956 


1.511 


500.466 


579 


612.254 



263,799 



■673 


■7 


■4.228 


■7.602 


■3.404 


•393 


■7.032 


■17,207 


10.658 


26.644 


•2.210 


•21,867 


8,097 


48,401 


5,914 


88,123 


1,057 


34,626 


182 


12.328 


15 


3,087 


3 


3,513 



15.3 

1 9 

79 

11 9 

14 3 

18 7 

29 9 

46 1 
59 6 
67 3 
73 9 



90 
118 
14 
20 1 

30 6 
42 5 
57 3 
71 6 
79.3 



40.5 

31,3 
36 1 
409 
472 
51.7 
55.3 



36 1 
42 5 
49 1 
53 5 
54,9 



32.9 
355 
446 
663 
649 
68 8 



17.4 

■0.4 
■128 
■05 
■9 1 
11 1 
■39 2 

18,4 
20,6 
262 
28 8 
38 8 
23 9 



12.4 



1 ? 


123 


6 1 


539 


97 


1,239 


118 


2.076 


15.4 


4.264 


23 6 


14,395 


31 6 


40,975 


,38 H 


1 1 1 ,980 


42 4 


287,576 


47 8 


1,146,880 



7? 


694 


96 


1.332 


11 4 


2.072 


164 


5.319 


24 5 


15.984 


3? 9 


42,485 


42 8 


117,968 


48 7 


326,946 


57.2 


998,849 



37,1 



(29) 



7,300 



41,657 



?9 3 


14,052 


30 


24,410 


34 5 


45.439 


40? 


110.501 


44 1 


288.840 


47,0 


886.510 



63.568 



310 


25.917 


36 3 


50.060 


415 


116.994 


44 8 


294.073 


45.9 


869.846 



29 4 


13.535 


30 4 


22.683 


36 4 


48.239 


436 


124.170 


48 7 


331,215 


51.9 


1.057,434 



■n? 


■12 


11 


■1,798 


■04 


■115 


■8.8 


■2,447 


90 


2,500 


37 


■9,895 


15.8 


5.978 


19 8 


14,901 


22 6 


32,759 


236 


67,736 


29 3 


206,800 


168 


1,171,000 



'Estimate should be used with caution because of the small number of sample returns on which it is based 

"Data combined to avoid disclosure of information for specific taxpayers 

'A negative amount in this column indicates that the tax computation resulted in a higher tax than the regular computation would have 

NOTE Detail may not add to total because of rounding 



84 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3.2— Return J With Net Gain From Sales of Capital Assets: Gains and Losses by Type, by Size of Adjusted Gross Income, and by 
Selected Types of Tax Computation 

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



Size of adjusted gross income 



Numtjer of 
returns' 



Returns witti regular tax computation rates only^ 



Number of 
returns 



Net gam 

from sales 

of capital 

assets 



Short-term capital gains and losses 
reported on Schedule D 



Capital loss carryover 



Numt)er of 
returns 



Amount 



Net capital gam 
after carryover 



Number of 
returns 



Net capital loss 
after carryover 



Number of 
returns 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



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 nxjfe 



6,604,562 

645,341 
865,869 
894,767 
842,798 
7X,131 
633,871 

1,197,614 

549,138 

143,090 

35,938 

4,533 

1.472 



439.126 
848.198 
892.579 
840.644 
787.201 
633.407 

1.191.644 

442.690 

68.334 

12.547 

1.423 

511 



21,666,116 

407.431 
1.263.036 
1.573.350 
1.981.529 
1.811.953 
1 .835.868 

4.640.156 
3.743.645 
1.804.715 
1.328.281 
551,645 
724,506 



30,419 

•405 

•3,990 

•4,425 

•235 

•803 

•1,686 

8,279 

8,052 

1,904 

523 

95 

22 



186,045 

•4,876 
•11,614 

•7,869 
•10.848 

•6.880 
•10,165 

22,177 
51,275 
34,999 
14,887 
9,258 
3,196 



792,150 

27,662 
54,253 
68,010 
101,413 
108,726 
95,485 

219,831 

95,221 

17,240 

3,708 

444 

157 



2,057,152 

23,265 
63,292 
115,228 
178,076 
197,521 
166,277 

490,955 

482,734 

199,293 

99,624 

28,961 

11,926 



238,049 

•5,559 
7,921 
17,547 
24,520 
26,140 
34,034 

66,448 

43,293 

9,328 

2,587 

475 

197 



1,040,948 

•8,025 
38,942 
44,284 
31,373 
70,838 
68,655 

128,694 
236,198 
167,521 
145.596 
45,008 
55,816 



Size of adjusted gross income 



Returns with regular tax computation rates only^ — Continued 



Long-term capital gams and 

losses reported on 

Schedule D 



Capital loss carryover 



Number of 
returns 



Amount 



Net capital gain 
after carryover 



Number of 
returns 



Amount 



Net capital loss 
after carryover 



Number of 
returns 



Taxable portion of 
capital gam distributions 
reported on Form 1040 



Number of 
returns 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



Total 

Under $5,000 

$5,000 under $10,000 

$1 0,000 under $1 5,000 

$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 . 
$1,000.000or more 



71,505 

•5.020 
4,345 
9,461 
6,860 
5,158 
5,588 

16,531 

14,246 

4,111 

969 

156 

60 



394.000 

•48,788 

5,781 

19,402 

32,828 

.18,812 
10,979 

80,432 
83,873 
60,295 
17.615 
8,431 
6,765 



4,845,956 

335,836 
658,299 
709,082 
641,354 
620,309 
508,131 

943,055 

362,929 

54,897 

10,372 

1,236 

458 



41,150,372 

760,488 
2,442,165 
2,962,981 
3,701,353 
3,373,052 
3,491,109 
8,639,743 
6,999,552 
3,498,759 
2,673,487 
1,116,756 
1 ,490,928 



82,923 

•2,548 

•4,226 

•523 

9,585 
13,543 

8,532 

27,623 

12,716 

2,826 

699 

88 

14 



175,712 

•38,581 
•1,017 
•2,861 
7.666 
15.490 
9.272 

34,602 

36,660 

15,615 

8,902 

4,806 

241 



957,363 

88,455 

166,123 

152,248 

148,921 

114,368 

85,815 

149,879 

44,173 

6,521 

816 

34 

10 



176,470 

14,153 
27,288 
35,893 
25,870 
15,893 
9,636 

30,705 

13,416 

1,894 

1,266 

35 

423 



Size of adjusted gross income 



Returns with regular tax computation rates only^ — Continued 



Net long-term capital 

gains in adjusted 

gross income 



Number of 
returns 



Income subject to tax 



Number of 
returns 



Income tax 
before credits 



Number of 
returns 



Additional tax for 
tax preferences 



Number of 
returns 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(251 



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 



4.845,555 

335.836 
658.299 
709,082 
640,951 
620,309 
508,131 

943,055 

362,929 

54,897 

10,372 

1,236 

458 



19,570,709 

371,607 
1,173,473 
1,425,096 
1,785,455 
1,613,854 
1,669,227 

4,153,097 
3,283,893 
1,619,143 
1,236,294 
527,174 
712,397 



6,158.304 

439,126 
848,198 
892,579 
840,644 
787,201 
633,407 

1,191,644 

442,690 

68,334 

12,547 

1,423 

511 



124.407,781 

971,045 
4,576,381 
8,623,004 
11,772,252 
14,336,087 
14,181,242 

36,721,136 

22,416,516 

6.798,601 

2,613,720 

660,124 

737,673 



5,819,174 

220,441 
755,384 
876,383 
833,705 
784,815 
633,035 

1,190,534 

442,150 

68,261 

12,534 

1,421 

511 



29.898,379 

30,186 
396.407 
1.124.653 
1.874.189 
2,533.104 
2.777.295 

8.696.223 
7.219.142 
2.950.868 
1,403.726 
403.690 
488.897 



399.316 



1,146.927 



1.113 


1,515 


7.824 


11,932 


12.236 


13,872 


38.582 


27,461 


30.178 


25,128 


49.335 


47.895 


30,197 


191.051 


98,301 


298.202 


23,573 


208.593 


6,545 


165.360 


1,027 


69,009 


405 


86,908 



Footnotes at end of table 



Individual Returns / 1978 • Tax Computation and Tax Rates 



85 



Table 3.2 — Returns With Net Gain From Sales of Capital Assets: Gains and Losses by Type, by Size of Adjusted Gross Income, and by 
Selected Types of Tax Computation — Continued 

[All figures are estimates based on samples — money amounts are in ttx>usands of dollars) 



Sze of adjusted gross income 



Returns with alternative tax computation' 



Number of 
returns 



Net gain 

from sales 

ot capital 

assets 



Short-term capital gams and losses 
reported on Schedule D 



Capital loss carryover 



Numtwr of 
returns 



Net capital gam 
after carryover 



Number of 
returns 



Amount 



Net capital loss 
after carryover 



Numt)er of 
returns 



Long-term capital 

gams and losses 

reported on Schedule D 



Capital loss 
carryover 



Number of 
returns 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



Total.. 



Under $5.(XX) 

$5.(XX) under J10,(XX) 

$10,000 under $15,000 

$1 5.000 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 



211,021 



3.581 

105.731 

74,408 

23,274 

3,085 

942 



2,912,721 



15.614 
592.738 
956.590 
706.636 
295.490 
345.652 



4,242 



1,426 

1,851 

817 

102 

46 



39,S98 



10,514 

15,971 

9,402 

1.287 

2.725 



38,830 



■1.107 
18.172 
13.831 
4.724 
756 
240 



246,435 



•3,125 
55,029 
86.311 
54.091 
24.427 
23.451 



•19 

13.672 

13.826 

5,440 

829 

281 



242,250 



•27 
41,251 
86,400 
66,446 
17,523 
30,601 



10,109 



4.501 

3.688 

1,586 

259 

75 



92,481 



18.753 

34.379 

24,680 

6,851 

7,818 



Returns with alternative tax computation^ — Continued 



Size of adjusted gross income 



Long-term capital 

gains and losses 

reported on 

Schedule D — Contnued 



Net capital 
gam after 
carryover 



NumtMr of 
returns 



Taxable portion of 
capital gam 
distributions 

reported 
on Form 1040 



Numt)er of 
returns 



Net long-term capital gains 
in adjusted gross income 



Number ot 
returns 



Amount subject to tax at - 



50 percent 
rate 



Regular rates 



Numt)er of 
returns 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



To««l 

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,(300,000 or more 



211,021 



3,581 


25.014 


05,731 


1,122.876 


74.408 


1.853.499 


23.274 


1.397,341 


3,085 


568.674 


942 


682,112 



•574 
261 
"17 



211,021 



3,58 1 

105,731 

74,408 

23.274 

3,085 

942 



2,666,208 



12.489 
537,677 
870.234 
652.545 
271 ,063 
322,200 



1,585,743 



12,489 

528.350 

677,668 

300,464 

50,195 

16,577 



22,619 



1,759 

1 1 ,204 

7,553 

1,539 

564 



1,080,465 



9,327 
192,566 
352.081 
220 868 
305,623 



Returns with alternative tax computation^ — Continued 



Size of adjusted gross income 



Taxable 
income 



Income subject 
to tax 



Income tax 
before credits 



Number ot 
returns 



Capital gams 
tax preference 



Numtjer of 
returns 



Additional tax for 
tax preferences 



Number of 
returns 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



Total 

Under $5.000 

$5,000 under $10.(X)0 

$10,000 under $1 5.000 

$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 



23.969,382 



146,714 
6,924,274 
8,419,190 
5,377,692 
1 ,636,232 
1 ,465.280 



23,969,382 



146.714 
6,924.274 
8,419.190 
5,377,692 
1,636,232 
1 ,465.280 



211,021 



11,087,035 



3.581 


50.736 


105,731 


2.552.777 


74,408 


3,737.059 


23,274 


2,838,459 


3.085 


974,689 


942 


933,315 



71.844 



•19 

22.369 

31,849 

14,409 

2,429 

769 



•79 

311.300 
752.624 
636,326 
274,477 
325,929 



•19 

15,746 

16.899 

5,514 

940 

327 



•6 
20,325 
51,785 
45.631 
24,670 
30,675 



•Estimate should be used with caution because ol the small number ot sample returns on which it is based 

• •Data combined to avoid disclosure of information for specific taxpayers 

'Includes returns with no lax computation, these returns were excluded from all subsequent columns 

'Includes returns with income averaging and returns with maximum tax on personal service income not also having an alternative tax. 

'Includes those returns with maximum tax on personal service income having an alternative tax computation 

•Less than $500, 

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



86 



Individual Returns/1978*Tax Computation and Tax Rates 



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^ CM <o<j)'-r^ CM*eooco»- co ■^ • 

T-' o' CD cm' 00' CM'h.'^'^"co*co" 

ScM •- into in«- »- 
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?'-$'-in'-p ocoino) ' 

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t-QincM om5^^"i CM*-' • 

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O'* CO 1- 



■* C0^*0>0 CO'^tDnfOf^ tDCM- • 

CO ^" CO m' co' cm' o" h*' lb iri 

fO«ino mcocM 

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(D in-* r^h- T 



Sin O) CM 3 CO CO ■^ o' »-" iri ^* 



Olh-O'-WCM OO'-COCM'-r^ f^COCM I \ < 

»-^incD»-iDrtf^i^t-^cococMcoml i' 

CMinmcMiDin cococoinf-co ocoin 

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f- ^ (D *- CM eo ^r«w(^r^(po ^ in '- 

!• ft--(Df^ OJVCO w »- ^ ; 
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gOJi-CM^CMin i^co^f^opgp inojp 

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0)00'-co^ h.'<fCMa>cyeo ^_eo; 

u> »-" cm" o' (b »-" cm' co' r-' CM* co' CM co" (O" 

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CO m ma 
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j^cD^oin ■^comf^on co^io 
jomcotoeo co i^ co ip •- cm atot^ 

-^flOinCO-- C\i \D rf O <J> (Si 0)COCO 



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comcDO 

N-"co"'<t"CM' 



'jmCOtDtD'- CMCO 

o>eomcoeoto toco 

01 CO ■^ CM •- 



iri CM f-~ CM o /^ CM ri c5 tD 9> y-_ cO ■* 

m' 00' '- o O) N-' to <d" cm co" •- •- 

CMO--meo r-cM •- 

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CO m h- »- 00 m CM ■* CD in m i^ cm • 

f^f^COO)*- r- n '9 r~ T- 

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SCM eo CM c^ eb ■^ ocDop I 

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* T-' T-' 00' to" n oi CD Q -^ •- cm' '^' cd" V to' 

cp '-^comcMcp '-o>'-cototo •-m» 

tn I'-commto iD^to»-»- »-• 
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T- csjcocyr^ 

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0' cm' CD to' to" cm" co' 



•- a)tDO>cocoo omi-CMcoto oo'^oo i* i 
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DmcMOOco m(7)0)r-tD5 com'V 

lOJCMCMOCM f^ m to CO CO ^ O ■* •- 

r»J0ir*-O'- mcM'-'-CM -r- • 



•- mcocO'- 



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CD® <MO'«- 

»- oco mco 
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(D r^ r^ CO m 
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mCMr^ cocM_ 

3' ^" iri o> cm" 
moo CM ■^ 

CO CM 



O O) 00 o> 9 
top t»rv CM 

to W n CM »- 

CO O) m r^ CO 



O CMCM -^ O) 
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cm" r-' tb r-" o' 
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*- ntoo)'-o>m •wcocDtDCM'- tpmt (Dr*-mcM 

SQDO)ca'.-oO'V CM'-cpTO'^eO *'m^ ' ' ' yj'^'^tp 
•- O) eo r-~ to CM CM 00 CO CD •- CO o eo • oo m co <?> 



(D r*- m CM 5 
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CO (ogmh-^^ con3cD'-CM ^oo'* ' co 
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mco CM •- 
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CO K CM r^ •- 
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CD r^ 00 cp r^ 
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g p '-. — . 1^ t\ <t> <D CM <J> ■V O) in 

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-iT^t^n cocntor^cD'^ eg CNj • 

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5 in in CO tp 
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r, T '^. f'? P 
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h- .- .- QCO 

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r- o CO — •- 
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•- O ■<f CD CO PJ CO /^ C\J CO 'T, CO ; 

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coco CO Q '3- 

?Tt O) CO ^ 
CO CD C31 O 

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cMioomr^ oDinr-ocor- ocdcmi | i 
CMiCMcor-'- cMcocpmO'- coorri 1 1 

■«t CO'^CMO OXD^OOinh- CO^' 



?r- •- CM CO CD in o ' 

CMO oxD^ooinr 

■-' CD r^" i- oi ■^' co' CD iri 

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COCO CM '- 



CMOIOOOO •- 
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Sin |t--0'-tp cO'---cocj)CM cooo I 

•- lotoino .-r-^cD-tJ-cM cocog 

w CM Oi r- a><j> coa)cooooco cocoo 

R»-" rr' .-' iri o' CD o> o' co' co' to co" co o> 

CM ^(OeOCp ■^OCM'-COCM CMCO* 

• I •in^cO'-ococo^- •- 

o r-' ■<»' 1" cm' •-' 



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in CD in CO CO 



•- CM CD CM lO 

CM in CO CO CO 

I P T- CM CO 



aiO'-om 0)(0--oa)'- oooin 1 1 1 
ir^oo*- CMcoinr-coi^ ooco 1 1 ' 
_ -> — _ - -) co o inco* 



00 in r- 00 o ■- in in p 

CM CD ■-' T-' co' co' co' cd' 00 T 

• ^00 cotoco .- 

Oin^ •- 



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coococo in 
CO co' tt" co' 
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V Q M^ IQ lOcocpcncMO) cotpooco 
Oiinl i(Min.-CDinr^«-05OTinCMCMl I 

WCM to r^O'-^CM'-O" 

af^' co" cm' O iri CD c 
CM ^ m r " - 



f^ r^ CD o CI 



CM f- .- • 

?3 S" 



CO (O 



^ r- in in o in ' 
<c 5 CM r- 00 CO ' 

•- O in CO (M CM c 



CT> (O 00 CO 



N -^ I I f^ I CM i£> a> m 01 <J} to ^cpoin 
K CO I ico iCM (omaSocoo CTi^r-'- 

tO.- CM f^CgCOlACM'^OtNJI^** 

S^' iri V to ui V CD ■^' i^'cm' 
-- cocM(p4rtco •- 
CM ■ O) ^ * in CO 



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* t- I icDco'^ (3imeo»-Qin r*-cDtoo> 1 1 
« 00 I l»-.-T- CM'-cDCDOco ■^inr-CM • > 
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into -^ CM <?> CO (O p CO CM 

• .- (o omcj e-^ 
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Dp coc 



J Oh- 1^ ^ .-00 

5 T- CO o) in CO .- 

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T-r^ ^^in»-f^o coining 
CO -v CMcpmooCMr^ cm o • • 
• .- 01 a> o) f~- CO CO ■^ •- 



CD t^^ ^m^ 



?2 I I 



r^ .- h- r^ 01 ^ 
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h- CM .- r- 



80 eg to CM 
coco 1- PJN o 
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■* in .- h- CM O)^ 

- — coin incD.- 

Tt r^ incoco 



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CM'TCJ)'- 0>COr-.-CDCO COCM 



cMCMor-co-- •- in O) CO •- .- oo)0) 1 1 

CM CM .- ■^ CO OJ incMCor-n'in ococo ' ' 

to 0> (?) 0> in /^ '-^ to CM to CM o o -^ .- 

co' ' co' ^' iri co' to iri r--' '-' en r^' .^' 5 



■•- .- CO CD (j> r- r-inincMg)r- h- in co 1 1 1 

■«* ^ in .- CO 00 CO CD in in CM .- in -^ cm ' ' ' 

egcO'^coegCD coincocopo) cdi^cm 

,-* co" to' oi to' CO r-' co' 00 oi oi '-' 

• • coin in^rotCM 

CO h- o> ■rr .- .- 



n ■^ g> to ■- CO r-- incn^-i^oco ^ o co o 1 

CO (ooiino^in ^ co .- in .- oo cmcocdco ' 

CM cicoinoco.- .-coo>coinin oco.-* 

l^' * * co" r^' cjj eg" cri co' iri r-' to" .-' .-" * 

o • .-eg t7)inr--.-oo •- 

^ ^ O CO f*- CM ■•- 

ui .-■^' ^' 



(ft ■tj.^^^^cj) incoeg-^ineg tpr-^m^ l 

tft CMoo.-h-tD.- cgtpco^mr^ oi o co eg I 

CM TfCMCDcor-oi egcoi-coroco ■^'-coeg 

r.r iri .-' eg' co' ■^ to ^' tJ>" oi eg" cm' cm" cm' oi oi to 

CO ■^* ■ eM.-a> ininto.-o>o ino)--* 

n I • CM h- Oco.-O)toeg to • 



CM 0> CO 0>'»T ■^ ■^ 



3 CO in 1^ oi CO di CM i-^ S d) in r- to .- • 

• • CO o ^ r- ^ cp q' co' h-' oi -r-' ' 

• 0)0 COCD^ OK 

CMO> CMtOCM ■^ 



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Sotpm .- 
CM ino CD 
CM CO O to f^ 
r*.' .-' ^' ^ 

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CD ■* f^ 



S? 95 S2M5 inm^om.- ptp'-co eocotp 

Q pi Icol^ intpO'-inn incpin'- I ' pco* 
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r^ ID 
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CD CM CJ) 



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- CM p ^ in 
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P(D CO 



Ul CO CM 00 

• ■* r- 00 

00 in CO 

CM* cm" 



8p tp o) r^ 
5 tor- CO 
r- CO ^ ■>» CM 
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f^ ^ r^ 01 CM 



eocMi-rv 

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SCO in a> eg 
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OOCD'J .- 
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r- in for- CD 



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in h- .- in *» 
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CO CD CO .J- 

to CD •- 

cm' 



CO .- ui in »- 



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to inp ■^ 00 
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[ eg CO .-co 



CMCOCO .- o 
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CD 'T .- C7) 

CM in CO 
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■^ CD <C •- tfl (A (A t/> W M tA 
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Individual Returns/ 1978 • Tax Computation and Tax Rates 






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CM in CO t- 
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r^ '-to CO 1^ 
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CO ^tT 1^ CM 
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Sto r^ o •- o '- CMina)co^o or^coi^: 
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CD CO r- CO o 

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or*- O" 



3 



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r^ r* '- »- CD r- rt cm r^ '- o »- in r*. in to •- 
CO • • • 1- S • • • • ^t CD h- CO CM r*- ; 
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CM CMf^OCMCDCO CDOTCDO>a>CM ^TfinPc 

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— cm"^"* —to" r*'co"<3>'-" 
••• incM»-in»- 

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to 



to 



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Ofooi^'-o coinoinino toi^co^in 

in* cocotT'- coin'-r*-foo) coooi o^ 

co' * ' '-"* cm'co'-v"* ^"to' Dp^'cMtncM" 

f^ • ' • h* '- oincy to 

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to* inm-^' r^-^^^CM 
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to CO »- CO h* 

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p tM '-0 in 
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0»CM PtO CM 



'-'-CM ^toflooino 

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3 



a^ = =f 



S8§? 

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p 

^ to s o in 

'-•- '-NCM 



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CJ ^" to" O) 



0-88S"-? 

in »- VHA fA O 



T3-0 C C C ' 
C C 3 3 3C 
3 3rt(->^? 






E «_ I- S 

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t o ID-6-0 E 

i^^C 33 

«« jr ooQ 

Ei- poop 

E'5 '-'-oino 
^ i ui'-'-cg 



5 "D HJ 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



91 



Table 3.5— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, Selected Items by Size of Adjusted 
Gross Income 

(All figures are estimates based on samples — money amounts are in ttiousands ot dollarsl 



Size ol adiusted gross income 



Total income tax as a percent o( adjusted gross income 



Total 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

lax 



Under 5 percent 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



5 under 1 percent 



Number ol 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

lax 



All Haturns 



Tom. 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20,000 



$20,000 under $30,000 

$30,000 under $50.000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Joint Return* 

Total 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50000 under $100,000 .... 
$100,000 under $200,000 
$200,000 or more 



NonJoInt Returns 



Total . 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20.000 

$20,000 under $30.000 

$30,000 under $50,000 

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



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8! 



(9) 



68.688.305 

14,780 

5,121,741 

16,301,144 

13,819,783 

11,279,676 

13,843,171 

6,495,225 

1,460169 

284,208 

68,408 



38,587.496 

11,862 

8,432 

3.661.302 

7,086.001 

8,049,075 

12,033.733 

6,080.682 

1.336.373 

259.734 

60.302 



30.100.809 

2.918 
5.113.309 
12.639,842 
6.733.782 
3.230.601 

1.809.438 

414.543 

123.796 

24,474 

8,106 



t.24t .202.685 

—661,285 

20,307,556 

122,378,255 

171.553.233 

196.583.473 

335.467,308 

237,464,394 

95,568,047 

37,371,333 

25,170,372 



918.254.754 

—528,652 

25,876 

29,916,413 

89,272,614 

141,013,691 

293,140,934 

222,272,314 

87,378,587 

34,126,267 

21,636,710 



322.947.931 

— 132,634 
20,281,680 
92,461,842 
82,280,619 
55.569.782 

42.326.374 

15.192.080 

8.189.460 

3.245.066 

3.533.662 



188.232.537 

63.448 
641.563 
8.798,577 
17,129,707 
23,419,368 
47,287,968 
42.741.012 
24.380.402 
12,856.751 
10.913.742 



143,641.372 

48.422 

12.540 

1.052.584 

6.551,007 

14,557,960 

39,340,570 
39,234,113 
21,930,173 
11,606,390 
9,307,612 



44.591,165 

15.025 

629.023 

7.745.993 

10.578.700 

8.861.408 

7.947.399 
3.506.899 
2.450,228 
1 ,250,360 
1,606.130 



10,579,902 



4,364.913 

4.166.045 

1.402.483 

388.889 

168.381 

62.570 

23.015 

3.183 

423 



4.695,624 

•774 

2.797.491 

1.297.152 

367.521 

154,185 

55,571 

19,729 

2,823 

378 



5,884,278 

4,364,139 

1,368,554 

105.331 

21.368 

14,196 

6,999 

3,286 

360 

45 



79,830,298 

17,047,969 

31.226.224 

16.576.098 

6.655.839 

3.926,911 

2.350.983 

1 .509.964 

412.485 

123,826 



51.166,085 

•3.634 

22.149.699 

15.275.878 

6.287,056 

3,575,246 

2,095,060 

1,304,061 

367,429 

108.024 

28,664,213 

1 7,044.336 

9.076.525 

1.300,219 

368.783 

351.664 

255.923 

205.903 

45,056 

15,802 



2,213.949 

438,923 

814,753 

524,706 

213,998 

109,418 

61,442 

37,988 

9,377 

3,346 



1,436.328 

•26 
550,813 
483,956 
200,912 

103,431 

54,986 

31,029 

8,231 

2,945 



438,898 

263.939 

40.750 

13.086 

5,988 
6,456 
6,959 
1,146 
400 



20.012.152 

712,939 
8,906,725 
5,851,296 
2,940,826 

1,390,614 

179,312 

25,959 

3,655 

826 



•3,050 

843.760 

5.068.196 

2.776.324 

1.355.278 

174.602 

23.427 

3.356 

679 



9.763.480 

709.889 

8.062.965 

783.100 

164.502 

35.336 

4.710 

2.532 

299 

147 



229.820,406 

3.101.253 
62.641,136 
73,011,143 
50.295,299 

32,025,826 

6.288.166 

1 .655.307 

477.580 

324.697 



•11.867 

7,610,427 

63,807,320 

47.469.886 

31.221.258 

6.111 219 

1.492,182 

438.007 

262.017 



71,396,224 

3.089.385 

55.030,709 

9,203,824 

2,825,413 

804.568 
176.948 
163.124 
39.572 
62.680 



173.000 

4.803.732 

5.716.167 

4.171.125 

2.690,618 

504,080 

126,889 

37,191 

24,243 



•727 

472,637 

4.965.308 

3.942,399 

2,623,691 

490.437 

114.875 

34.055 

19.635 



5,583,282 

172.273 

4.331.095 

750859 

228.726 

66.928 
13.643 
12.014 
3.13S 
4.608 



Size ot adjusted gross income 



Total income tax as a percent ot adjusted gross income — Continued 



10 under 15 percent 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



1 5 under 20 percent 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

lax 



20 under 25 percent 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



(10) 



(" 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All Returns 

Total 

No adjusted gross income 

$1 under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$1 5.000 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 or more 

Joint Returns 

Total 

No adjusted gross income 

$1 under $5,000 

$5,000 under $10.000 

$10,000 under $1 5.000 

$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 or more 

NonjoInt Returns 

ToUll 

Uo adjusted gross income 

$1 under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $30.000 

$30000 under $50.000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 



38.721 
3.204.224 
5.380.338 
5.659.362 

7.327.963 

1 ,246.625 

56.416 

5.329 

943 



13,967,874 

•29 

•6.762 

714.111 

4.889.198 

7.075.391 

1.225.365 

51.406 

4.816 

796 



8.952,047 

38.692 

3.197.462 

4.666.227 

770.164 

252.572 

21.260 

5.010 

513 

147 



415,780,842 

145.648 
28.318.202 
65.448.458 
100.088.942 

174.223.721 

42.985.311 

3.519.327 

706.974 

344.261 



311,941,750 

•85 

•56.186 

10.106.984 

86.969.165 

168.487.924 

42.206.423 

3.200.296 

640.078 

274.609 



103,839,092 

145,563 
28.262.015 
55.341.473 
13.119.777 

5.735.797 

778.888 

319.030 

66.896 

69.652 



52,234,754 

16.411 
3.136.829 
8.255.259 
12.081.291 

22.471.625 

5.684.073 

455.752 

90.105 

43.408 



39,270.024 

•10 

•6.615 

1.073.314 

10.357,374 

21.720.058 

5.580.698 

415.480 

81.733 

34.741 



12,964,730 

16.401 
3.130.214 
7.181.945 
1.723.917 

751.567 

103.375 

40.272 

8.372 

8.667 



10,966,593 



15.596 
1,174,010 
2,224,097 

4,169,466 

3,196,523 

177,269 

8.070 

1,562 



6,753,309 



•9.833 

•1.835 

12.340 

3,433,417 

3,116.924 

170.420 

7.231 

1,309 



4,213,284 



•5.763 
1.172.175 
2.211.757 

736.049 

79.599 

6.849 

839 

253 



287,072,653 



125.496 
16.353.460 
38.357.785 

106.260.687 

113.827.491 

10.560,016 

1,023,670 

564,048 



212,308,542 



•70,742 
•21.896 
226.211 

89.444,149 
1 1 1 ,025,068 

10,144,297 
913,322 
462,859 



74,764,111 



•54,755 
16,331,564 
38,131.574 

16,816,538 

2,802,424 

415,719 

110,348 

101,189 



49,278,127 



20.955 
2.587,352 
6,693,360 

17,765,519 

20,038.937 

1.891.021 

181.094 

99.890 



36,430,620 



•12.208 

•3.864 

39.169 

14.781.786 

19.534.602 

1.815,595 

161,408 

81,989 



12,847.507 



•8,748 
2.583.488 
6.654.191 

2.983.733 

504.336 

75.425 

19.686 

17.901 



460 

6.434 

10098 

63.780 

733.767 

1,520,475 

416,155 

14,052 

2,276 



1,808.241 

•417 

•2,206 

•3,186 

•1,377 

12,134 

1,375,710 

398,086 

13.162 

1,963 



959.256 

•43 
•4.228 
•6,912 
62,403 

721 .633 

144,765 

1 8,069 

890 

313 



106.500,517 

1.688 

52.777 

145,992 

1,141,992 

17,589,430 

59,935,259 

25,043,326 

1,777,074 

812,980 



81,510.308 

■1,552 

•21,012 

•42,970 

•25.371 

328.263 

54.800.839 

23.932.091 

1.668.420 

689,789 

24,990,209 

•138 

•31.765 

•103,021 

1 1 •6,621 

17'il,167 

5 134.420 

1.111.235 

108,653 

123 190 



23,521.585 

398 

12.464 

29.976 

245.336 

3,833.113 

13.122.703 

5.689.251 

404.521 

183.823 



18.014.961 

•366 
•4.862 
•9.257 
•5.882 
70,146 

11,954,792 

5,433,924 

379.994 

155.737 



5.50<3.624 

•32 

•^.602 

•20.718 

239.454 

3,76i.967 

1 167 911 

255327 

24.527 

28.085 



Footnotes at erxl ol table 



92 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3.5— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, Selected Items by Size of Adjusted 
Gross Income — Continued 

I All figures are estimates based on samples— money amounts are in ttiousands ol dollars] 



Size of adjusted gross income 



Total income tax as a percent of adjusted gross income — Continued 



25 under 30 percent 



Number of 
returns 



Adjusted 

gross 

inconie less 

deficit 



Total 

income 

tax 



30 under 40 percent 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



40 under 50 percent 



Number ol 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



All Raturna 



Total. 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 



$20,000 under $30.000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Joint Raturna 



Total . 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$1 5.000 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 or more 



Nonjoint Raturna 



Total . 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 , 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $30.000 

$30,000 under $50.000 

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



778,660 

•991 

•9 

•22 

2.227 

45.981 
251.328 
441.233 

33.776 
3.093 



580,617 

•991 

•9 

•22 

•1.821 

•541 

124.906 

417.571 

32.026 

2.730 



•406 

45.440 

126.422 

23.662 

1.750 

363 



45,860,117 

•4.846 

•68 

•258 

36,244 

1.260.066 

10.458.874 

28.823.803 

4,137.749 

1.139.209 



38,037.494 

•4,846 

•68 

•258 

•27.650 

•12,069 

5,747.164 

27.346.976 

3.922.849 

975.614 



7,822,624 



•7.594 

1.247.998 

4.711.710 

1 .476,827 

214,900 

163,595 



•1,353 

•18 

•74 

8.898 

325.397 

2,792.650 

7,894,673 

1,153,410 

316,294 



•1.353 

•18 

•74 

•6.926 

•3.412 

1.513.435 

7.485.002 

1 ,093.470 

270,759 



•1,972 

321,985 
1,279,216 

409,671 
59,940 
45,535 



787 

801 

•164 

•259 

3,144 

36,888 

301.098 

154.808 

17.970 



•325 

•781 

•164 

•259 

624 

7,002 

250,691 

146,980 

16,391 



92.702 



•462 
•20 



•2.520 

29.886 

50,407 

7,828 

1,579 



50,123,583 

3.320 
4.887 
•2,025 
•4.378 

82,058 

1,556,792 

22,981,322 

19,899,646 

5,589,156 



•1,256 

•4,714 

•2,025 

•4,378 

16.416 

262.131 

19.562.751 

18,886.777 

4.965.705 



6.417.430 



•2,064 
•173 



•65.642 
1.294,661 
3,418,572 
1,012,868 

623,450 



17,205,263 

1,062 

1,715 

•721 

•1,550 

29,758 

499,682 

7,635,592 

7,025,045 

2,010,138 



15,004,728 

•387 

•1,652 

•721 

•1,550 

5,874 

87,569 

6,452.717 

6.667.054 

1.787,205 



2.200,534 



103.064 

355 

194 

•216 

•34 

119 

399 

18.231 

56.112 

27,404 



77.463 

•355 

•175 

•216 

•34 

•87 

242 

4,456 

46.938 

24.960 



•675 
•63 



•23.884 
■112.114 
1.182.875 
357.991 
222.933 



•32 

•157 
13.775 
9.174 
2,444 



18.828.803 

960 

1,455 

•2,251 

•637 

2.588 

15.089 

1.412.664 

8,134,073 

9,259,085 



15.578.978 

•960 
•1.287 
•2.251 

•637 

•1.825 

9.708 

351.891 

6.912.088 

8.298.330 



3,249.825 



•763 

•5,381 

1,OFO,773 

1,221,985 

960.755 



8,256.966 

459 
680 
•921 
•277 

1,132 

6,430 

604,626 

3,511,121 

4,131,320 



6,823.321 

•459 
•610 
•921 
•277 

•768 

4,171 

149.433 

2.966.147 

3.700.535 



1.433.645 



•364 

•2,259 

455,193 

544,974 

430,785 



Total income tax as a percent of adjusted gross income — Coniinued 



50 under 70 percent 



Size of adjusted gross income 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Tolal 

income 

tax 



70 under 100 percent 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



100 percent or more 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

tax 



(28) 



(29) 



(301 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



All Raturna 



Total . 



No adjusted gross income 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Joint Raturna 



Total . 



23.329 

441 

775 

•299 

•88 

1,707 

974 

586 

5,071 

13,388 



16.265 



7,354,661 

525 
5,320 
■4,083 
•1,372 

45,261 

41.304 

47.941 

780.005 

6.428.850 



5,607,377 



323 

2,941 

•2,424 

•843 

23,292 

22.352 

26.690 

422.652 

3.659.974 



3,164.192 



No adjusted gross income 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 



$20,000 under $30,000 , 

$30,000 under $50,000 

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

Nonjoint Raturna 
Total 



No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 
$15,000 under $20,000 

$20,000 under $30,000 
$30,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 . 
$200,000 or more 



•414 


•436 


•268 


•136 


•1.318 


•777 


•299 


•4.083 


•2.424 


•88 


•1.372 


•843 


•1.676 


•44.498 


■22,808 


•252 


•10.416 


•5.995 


437 


33,978 


19.031 


2.265 


357.544 


195,046 


10.698 


5.153,733 


2.917,001 



137 
16 
•9 

•74 

1,974 

33 

136 

109 

497 



1,177 

■136 
■4 
•9 

•74 

348 
•24 
99 
106 
377 



7,064 



•27 
•639 



•31 
•722 

•149 
2,806 
2,690 



1,747.284 



•89 
•4,002 



•763 

•30,888 

•13,963 

422,462 

1,275,117 



•55 
•2,164 



•484 

•16,357 

■7,659 

227,606 

742.973 



•1.626 

•9 

■37 

3 

120 



435 

123 

■105 

■1.313 

49,365 

1,276 

9,616 

15,867 

576,141 



■431 

■25 

■105 

■1.313 

7,962 

■984 

6,554 

15,425 

439,404 



182.039 



■41.403 

■292 

■3.062 

443 

136.737 



361 

119 

■87 

■1,135 

35,527 

1.044 

7.870 

13.053 

430.441 



354,610 

■358 

■24 

■87 

■1.135 

6,187 

■812 

5.363 

12.642 

328,002 



135,025 



■29,340 
■232 

■2,507 

410 

102,439 



18.283 

14,780 

1,997 

325 

848 

40 

55 

98 

71 

43 

26 



15,037 

11,862 

1,941 

145 

811 

39 

52 
84 
51 
31 
21 



3,246 

2,918 

■56 

■180 

■•38 



3 
•14 
20 
•12 

5 



—623.438 

—661 ,285 

912 

2,567 

9,361 

674 

1,395 
3,848 
4,760 
6,211 
8,119 



—498,318 

—528,652 

809 

935 

8,843 

654 

1,325 
3,304 
3,509 
4,330 
6,525 



-125,120 

-132,634 

■104 

■1,633 

■■537 



70 

■545 

1,251 

■1,881 

1,494 



130.955 

63,448 
9,272 
4,372 

12,019 
1,555 
2,569 
7,619 

10,052 
9,182 

10,867 



104,375 

48,422 
8,586 
2,369 

1 1 .080 
1.493 
2.408 
6.618 
7.725 
6.610 
9.063 



26.580 

15.025 

■687 

■2,003 

■■1.002 



161 
■1.001 

2.327 
■2,572 

1,804 



■ Estimate stiould be used with caution because of ttie small number of sample returns on which it is based. 
•■Data combined to avoid disclosure of Information for specific taxpayers. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1978«Tax Computation and Tax Rates 



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mTf inocnm 
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cm" n <D 00' o' m" 

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000000 
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c c c c c c 

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000000 
000000 
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cm" V <d' 00' o' m" 

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800°. 
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gc^-o'o'g 
*=>. o o « ^ 
o o CM m •- S 
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W(« ,_ ^ ,_ E 

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c c 3 3 3 ,-, 

o o o o o R 
000000 
c^o.o'o'og 
o o o o o R 
en m »- CM m »- 
wwwwww 




cnoocpoep 
CMf^ r». S S 
V o> en" cm" en 
*-a>»-i^ eg 

»- CM CD CM •- 

in to en 1-" CM 



y- Oi o m 9 

CM 1- * r^ in 
CO en en tJ) o 
r«-" to V m" ai 

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mf^ m o) en 
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CD C 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



95 



Table 3.7 — Returns Wltti Earned Income Credit: Earned Income by Type and Credit Before and After Pfiaseout, by Size of Adjusted Gross 
Income 

{AM figures are estimates t)ased on samples — money amounts are in ttiousands of dollars) 





Numt)er ol returns 


Adjusted 
gross 

income 
less 
deficit 


Earned income 


Size ol adjusted gross income 


Total 


Joint 
relums 


Beturns of 

fieads of 

house twlds 


Total 


Salaries and wages 




Number ol 
returns 


Amount 




(1) 


(21 


(3) 


(4) 


(5) 


(6) 


(71 


Total 


5,191,834 

36.250 

655.161 

1.114,759 

1.578.791 

1.806.873 


2,342,760 

30.644 
218.808 
492.086 
694.765 
906.457 


2,703,369 

2,732 
404,646 
589,697 
845,254 
861,040 


24,124,718 

—593.686 
777.000 
3.406940 
7.994.386 
12.540,078 


24,379,933 

98.689 

797.637 

3.344.368 

7.824.179 

12.315.060 


4.828,649 

10.656 

613.766 

1.033.857 

1.472.771 

1.697.599 


22,590,117 


No adjusted gross tncxjme 


48.701 


$1 under $2,000 


755.146 


$2 000 under $4 000 ,. ... ... 


3.155.593 


{4,000 under $6,000 


7.242.966 


$6,000 under $8,000 


11.387.712 










Earned income — Continued 


Earned income credit 


Size ol adjusted gross income 


Sett -employment 
income (net) 


Disability income 
exclusion 


Belore 
pfiaseout 


After 
pfiaseout 




Numt)er ol 
returns 


Amount 


Number ol 
returns 


Amount 


Total 






(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


Total „ 


737,550 

31.401 

68.455 

158,889 

222,063 

256,742 


1,837,719 

49,989 

43,694 

202.013 

595.637 

946.386 


14,007 

■688 
■4,223 
■2,610 
•6,486 


47.903 

■1.203 
•13.239 
■14.424 
■19.038 


2,435,773 

9.864 

79.497 

333.955 

781.754 

1.230.703 


1,048,303 




6 422 


$1 under $2 000 ..... 


78 342 


$2 000 under $4 000 


327.885 




448 060 


$6 000 under $8 000 


187 594 










Earned income credit — Continued 




After phaseoul — Continued 


Size of adjusted gross Income 


Used to offset income 
tax before credits 


Used to offset 
all otfier taxes 


Refundable portion 




Numtier of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total - 


1,698,414 

■43 

•20,046 

476,346 

1,201.979 


152,934 

•1 
■1,375 
57,624 
93.935 


567.833 

30.944 
38.696 
126.554 
194.846 
176,794 


94.197 

4,546 

4,711 

24,517 

43,170 

17,254 


3,950,506 

30,024 

652,410 

1,109.828 

1.399.253 

758.991 


801,171 




1.876 




73.630 


$2 000 under $4 000 


301.993 


$4 000 under $6 000 


347.267 


$6 000 under $8 000 


76.405 










Earned income credit — 
Continued 


Incorrre tax belore 
credits 




Size ol ad)usted gross income 


After pfiaseout — 
Continued 


Income tax after 
credits 




Returns witfi 

wfx}lly relundable 

earned income credit 






Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Numt)er of 
returns 


Amount 






(20) 


(21) 


(22) 


(23) 


(241 


(25) 


Total 


2,961,030 

5,306 
616.465 
968.659 
919.312 
451,288 


679,831 

782 

71.474 

284.880 

269.266 

53.430 


2.442,278 

•43 

87,132 

798.717 

1.556,386 


609,324 

■1 

3,505 

123,135 

482,684 


947,469 

■782 

62.279 

884.408 


216.863 








— 


$2 000 under $4 000 


■22 




3.580 


$6 000 under $8 000 


213.260 







'Estimate should be used with caution because ot the small number of sample returns on which it is based 
NOTE: Detail may not add to total twcause ot rounding 



96 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3.8 — Returns With Tax Preferences: Selected Sources of Income, Tax Items, Tax Preferences, and Computation of Additional 
Tax for Tax Preferences by Size of Adjusted Gross Income 



[All figures are estimates based on samples - 


money amounts are m tfiousand 


i of dollars] 












Size of adjusted gross income 


Number 

of 
returns 


Adjusted gross 

income less 

deficit 


Salaries and wages 


Business and profession, 
net profit less loss 


Farm net profit 
less loss 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 


594,811 

20.701 
24.811 
15.067 
45.763 
91.883 
147,741 

144,369 

71,986 

26,779 

4,251 

1,460 


40.946,523 

-1,746,136 

141,008 

193,096 

802,048 

2,349,256 

5,783,676 

10,066,512 
9,785.101 
7.725.079 
2.855.193 
2.991.690 


374.422 

6.977 
10.178 

7,341 
16.673 
52.974 
99.736 

101.001 

54.340 

20.657 

3.367 

1.178 


15.802.996 

256.337 
113.796 
64.049 
169.341 
704.520 
2.213.801 

4.283.986 

4,189.299 

2.710.607 

703.401 

393.869 


180,646 

8.521 
7,348 
10,764 
11,595 
26.139 
39.005 

45.761 

21.460 

8.062 

1.451 

540 


1.519.589 

-366,377 

-71,814 

5,187 

-988 

50.942 

231.744 

641,269 
459,601 
271.939 
91.744 
206.343 


89.660 

7,780 
5,817 
4,685 
7.278 
16.521 
19.043 

15,707 

8,303 

3,583 

687 

256 


-808.235 


No adiusted 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 


-324,163 
-89,825 
-63,420 
-40.820 
-74.274 
-13.298 

-33.627 
-52.678 
-55.700 
-32.300 
-28.131 


Size of adjusted gross income 


Sales of capital assets, 
net gam 


Net long-term capital gams 
in adjusted gross income 


Dividends in adjusted 
gross income 


Interest received 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Tolal 


538.306 

19,487 
20,603 
14,262 
43,714 
84,393 
137,186 

128.805 

61.989 

22.957 

3.658 

1,252 


14.961.403 

732.088 
294.997 
236.070 
567,863 
1,210.999 
2.435.897 

3.127.330 
2.464.705 
1 .974.636 
844,521 
1,072,298 


533.749 

19,425 
20,368 
14,162 
43,708 
83,895 
136,564 

127.436 

60.824 

22.547 

3,600 

1.230 


14.275.722 

676,287 
280,819 
231,274 
558,328 
1.196.240 
2.368.666 

2,948.590 
2,312.481 
1.862.665 
803.610 
1.036.763 


308,041 

5,916 
10,587 

2.229 
15.253 
32.808 
61,228 

95.294 

56.138 

23.313 

3.921 

1.354 


5.943.923 

115.090 

12.595 

15.621 

39.863 

127.490 

396.398 

921.120 

1.286.770 

1.479.273 

734,378 

815.327 


553.736 

14,570 
16.181 
11,728 
42,049 
86.678 
140.640 

139.583 

70,326 

26,347 

4,190 

1,444 


4.894.033 


$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 


189,058 
68,910 
29,950 
139,884 
408,625 
775,033 

1.165,335 
993,013 
693,173 
228,274 
202,778 




Rent net income 
less loss 


Royalty net income 
less loss 


Partnership net income 
less loss 


Itemized deductions 


Size of adjusted gross income 


Total 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


Total 


281.670 

9,749 
12,512 

6,610 
16,115 
43,346 
67,710 

72,490 

36,547 

13,551 

2,262 

778 


-110.333 

-122,923 
-24,545 
-27,713 
-12,121 
-57,624 
-78,717 

-40,238 

134,905 

86.070 

18.634 

13.940 


59.857 

2,032 
4,766 
•204 
320 
5,858 
11,862 

17,270 

10,658 

5,440 

1.042 

405 


1.019.831 

1.626 
14.525 
•6,690 

2,384 
35,487 
71,251 

221,276 
249,123 

210,453 
97.017 
109,998 


237,433 

11.103 

5,099 

2,287 

8,839 

21,610 

45,783 

70,618 

48,297 

19,453 

3.210 

1.134 


-1.818.074 

-873.642 

-114,619 

-51,578 

-71,528 

-97,217 

-344,195 

-340,941 

-93,302 

88,491 

52,232 

28,225 


451,366 

12,766 

8,401 

27,630 

56,073 

113,731 

130,990 

69.770 

26.344 

4.211 

1,450 


9.931.449 


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 


100,763 

85,105 

230,346 

497.062 

1.253.824 

2.292.709 

2.161.657 

1,767,208 

730.840 

811.933 



Footnotes at end of table 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



97 



Table 3.8 — Returns Witti Tax Preterences; Selected Sources of Income, Tax Items, Tax Preferences, and Computation of Additional 
Tax for Tax Preterences by Size of Adjusted Gross Income— Continued 



[All figures are estimates based on samples 


- money amounts are in thousands ol dollars] 














Itemized deductions — Coniinued 




Contributions deduction 


Interest paid deduction 


Taxes paid deduction 


Miscellaneous deductions 


Size ol adjusted gross income 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 




125) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


Total 


418.792 

6,100 
6.612 
21.878 
52607 
107.597 
125.147 

67.549 

25734 

4 133 

1.435 


2,236.461 

7.528 

8.679 

29 980 

80.931 

162,429 

355 842 

446.860 
499928 
270729 
373.666 


379.289 

12.040 
8.240 
17.465 
47 714 
96.534 
111.095 

59.297 

22.126 

3.550 

1228 


3.294.387 

36.366 
46.707 
92.016 
172.218 
498.160 
860.814 

727.798 
520.308 
173.985 
168.034 


450.567 

12,766 
7,984 
27,630 
56,073 
113.566 
130.816 

69.767 

26.309 

4.208 

1 449 


3,197.811 

38.317 

16.603 

74 441 

180.651 

403.741 

766.800 

748.334 
553.446 
212,881 
203.698 


366,500 

9.688 

4 380 

15.987 

45204 

93,341 

109,288 

61.677 

23 806 

3.889 

1.340 


881 362 


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 1100,000 
$100 000 under $200,000 
$200 000 under $500 000 
$500,000 under $1 000,000 
$1,000,000 or more 


2.712 

5.786 

8.762 

23.835 

126.462 

212.951 

195 794 

171.271 
68.903 
65.885 




Number ol 

returns with 

no taxable 

income 


Income subject to fax 


Income tax before credits 


Income tax a 


ter credits 


Computation of 
additional tax 

lor tax 
preterences 


Size of adjusted gross income 


Tax preterences 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Total 




(33) 


(34) 


(35) 


(36) 


137) 


(38) 


(39) 


(40) 


Total 

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 


39,612 

20.701 
7.694 

1.317 
1.256 
2.859 
3.744 

1.378 

457 

149 

35 

22 


555.199 

17,117 
13.750 
44.607 
89.024 
143.997 

142.991 

71.629 

26.630 

4,216 

1.438 


31.832.855 

51,635 

107.964 

568.676 

1 742.881 

4.336.935 

7.488,259 
7.438.002 
5.837.321 
2.097,976 
2.173.318 


539,399 

■21 

6.818 

11.993 

43.899 

87.832 

142.672 

142.465 

71.450 

26.600 

4.213 

1.436 


13.114,643 

•96 

1.982 

11,705 

83,781 

334.738 

1.050.137 

2.517.712 
3.298.161 
3,138,421 
1,269,295 
1,408,614 


505,038 

•20 

1.949 

8.186 

38,342 

78,681 

137.206 

137.970 

70,668 

26.405 

4 181 

1.430 


12,339,566 

•66 

964 

6.975 

68,721 

287,353 

948,347 

2.328.617 
3.126,858 
3.000,496 
1.217,732 
1,364,459 


18,381,866 

■926 292 
409.126 
267.107 
639.874 
1.371.970 
2.822375 

3.820.069 
3 179.866 
2 573 263 


$500 000 under $1 000 000 


1 088 316 


$1,000,000 or more 


1.283.618 






Computation 


of additional tax 


lor tax preferenc 


es— Continued 














Tax preferen 


ces— Continued 










Itemized d 
tax pret 


eductions 
erence 


Accelerated depreciation 


Size of adjusted gross income 


Tot 


at 


Low income rental housing 


Other rea 


property 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 




(41) 


(42) 


(431 


(44) 


(45) 


(46) 


(47) 


(48) 


Total 

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 


51,462 

235 

10.060 

3.633 

6.372 

7.544 

10.241 

7.469 

3.666 

1.673 

386 

183 


577,970 

5.625 
21.702 
10.741 
17.329 
51.582 
99.256 

111.001 
75,831 
81.320 
42.479 

61 104 


93,658 

3.729 
1.183 
1.583 
3.799 
8.270 
15,840 

25,390 

21.967 

9,697 

1.716 

584 


619,346 

55.472 
10.470 
6.637 
13.623 
33.613 
52.246 

123.340 
163.150 
104 827 
36.068 
19,900 


7,675 

239 

•114 
•4 

•615 
•99 
833 

2.072 

2,427 

1.009 

190 

73 


63,549 

5.199 
•195 
•13 
•244 
•861 

4.909 

14.241 

20.517 

11.055 

3.541 

2 774 


80.871 

3.522 
1.121 
1.509 
1.145 
7.618 
13,460 

22,384 

19.423 

8.689 

1.671 

529 


423.820 

45,627 
8.408 
5.887 
12341 
26.129 
42.609 

70.002 
102.361 
68.458 
27.368 
14.630 



Footnotes at end ot (able 



98 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3.8 — Returns With 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 



(All figures are estimates based on samples - 


money amounts are in thousand 


3 of dollars] 














Computation of additional tax for tax preferences — Continued 




Tax preferences — Continued 




Accelerated depreciation 


Amortization 


Size of adjusted gross income 


Leased personal property 


Total 


Of pollution control facilities 


Of railroad rolling stock 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


Totil 


19,050 

1.088 

•47 

•70 

•2.113 

998 

3.080 

4,895 

4,543 

1,791 

319 

106 


131.978 

4.646 
•1.867 

•738 
•1.038 

6.623 

4.728 

39.097 

40.272 

25.314 

5.160 

2.4% 


M 

•46 

••6 

•5 
•22 
••5 


854 

■484 

••2 

•27 
•255 
••86 


3« 

•13 

•5 

"? 

•12 
"? 


16 
•2 

•2 

"1 

•10 
••1 


16 

••4 
..,2 


356 


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 


••26 
••330 




Computation of additional tax for tax preferences — Continued 




Tax preferences— Continued 




Amortization — Continued 


Stock options 


Bad debt reserves 


Size of adjusted gross income 


Of on-tfie-job training facilities 


Of child care facilities 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


Totil 

$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 


(') 


(') 


•32 

•32 


•4(2 

•482 


13.882 

•17 
•3.947 

•;3 

•9 
3.520 

3.960 

1.875 

489 

48 
14 


246.951 

•1,103 

•43,849 

••214 

•95 
20,712 

79,788 

54.223 

41.902 

4.348 

717 


•18 

•18 


•55 

•55 




Computation of additional tax tor tax preferences— Continued 




Tax preferences — Continued 


Size of adjusted gross income 


Depletion 


Capital gams 


Intangible drilling costs 


Type not reported 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


(71) 


(72) 


Tolll .. . 


66.917 

1.577 
4.128 
690 
1.654 
3.055 
9.098 

19.881 

16.079 

8.459 

1.666 

630 


1. 054.41 2 

17,277 
5,592 
6.931 
5.224 
18.942 
62.105 

192.783 
256.955 
256.812 
119.809 
111.982 


S32.263 

19.428 
20.399 
14.162 
43.708 
83.731 
135.454 

127,311 

60,782 

22,464 

3.600 

1.224 


14.963.501 

736.186 
307.822 
239.371 
590.280 
1.248.047 
2.512.390 

3.114.077 
2.415.777 
1,937.903 
829.832 
1.051.817 


45.099 

1.828 
1.009 
73 
736 
1,907 
6.934 

14.%9 

11.419 

4.893 

%5 

366 


890.871 

108.940 
19.690 
3.426 
11.439 
19.692 
75.628 

198.203 

212.898 

149.514 

55.131 

36,309 


893 

•18 

••92 

•497 
225 

43 
14 
4 


7.906 




•1,206 


$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 


••1.803 

•822 
993 


$200 000 under $500,000 


730 


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


563 
1.788 



Footnotes at end o( table 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



99 



Table 3.8 — Returns With 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 

(All figures are eslimates based on samples - money amounts are in thousands ol dollars) 



, — . 1 






Compulation of additional tax 


tor tax preferences — Continued 








Recomputed tax 
preference income 


Exclusion 


Size of adjusted gross income 


Tol 


3l 


Standard e 


xclusion 


Exclusion due to all taxes 




Number 

of 
returns 


Amount 


.Number 

01 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 




(731 


(741 


(75) 


(761 


(77) 


(78) 


(79) 


(80) 


Total 


594.029 

19,952 
24 790 
15 067 
45 763 
91 883 
147 741 

144 358 

71 985 

26 779 

4 251 

1 460 


18.182.071 

754 128 
402230 
266545 
638 456 

1 370 192 

2 820 333 

3811 218 

3 177 708 
2 571 345 
1 067 648 
1 283 266 


594.029 

19,952 
24,790 
16067 
45 763 
91,883 
147 741 

144 358 

71,985 

26 779 

4,251 

1 460 


7.909.763 

183516 
213,902 
143 258 
430 774 
856 037 
1 424,986 

1 471 806 

1 287 123 

1,035 886 

408 459 

455013 


4S4.50S 

19.930 
24,790 
15 067 
45762 
91883 
147 714 

100314 

7,774 

1.112 

121 

38 


4.294,821 

183 196 
213,891 
143,258 
430,763 
855 037 
1 424,516 

965,918 

76486 

11 182 

1 214 

360 


139,552 

22 
••23 

•27 

44 044 

64 211 

25672 

4 131 

1 422 


3,614.941 

320 
•22 

•472 

615 888 

1211 637 

1 024 704 

407 246 

454 663 


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 






Computation 


of additional lax 


for tax preferences — Continued 






Exclusion- 


-Continued 


Tax preferences subject to tax 


Tentative tax 


Dn preferences 


AdditionE 
tax prefe 


1 tax for 


Size of adjusted gross income 


Exclusion d 
lax aft 


ue to income 
;r credits 


rences 




Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amounf 




(811 


(821 


(831 


(841 


(85) 


(86) 


(871 


(66) 


Tolll 

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 $1000 000 
$1 000 000 or more 


139.493 

•18 

44,043 

64 210 

25670 

4 130 

1 422 


3.604.415 

•136 

514 582 

1 206 829 

1 022 396 

406 421 

454 049 


502.626 

17,250 
20 605 
1j657 
42364 
81826 
139497 

126,017 

45154 

13293 

2 155 

608 


10.272,309 

570612 
186 327 
122,288 
207 681 
515 155 

1 396 346 

2 339 412 
1 690 666 
1 535 460 

679 189 
828 256 


502.478 

17246 
20,605 
13 657 
42 364 
61 826 
139497 

125 874 

45 154 

13,293 

2 153 

807 


1,540,589 

85,570 
28234 
18 337 
31 135 
77,242 
209,236 

350852 
283,566 
230,313 
101.866 
124,238 


495,332 

14 773 
20 160 
13 646 
40 324 
81 761 
138 383 

125 066 

45 061 

13 278 

2 154 

807 


1.514,475 

63 359 
27 789 
17 753 
31 369 
78284 
206833 

348946 
283 923 
230 156 
101 825 
124 237 



'Estimate should be used with caution because of the small number of sample returns on which it is based. 
"Data combined to avoid disclosure of information for specific taxpayers 
^There are returns in the population with this characteristic, but none In the sample. 
NOTE Detail may not add to total because of roundmg 



100 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



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Individual Returns/ 1978 • Tax Computation and Tax Rates 



S(£) o CO r^" g» (b 
^ ^ Tt o)* •- 



^COOO'^ CO 

coo» in T- •- CO 

<M 00 CNJ »- ■^ y-_ 

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^ CM O "^ CO 

CM CO fOO 






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(O in CO m CO CM 

m' cm" r^' co' CO r- 

■•jco r^ comoo 

»- CO ^ -w 



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cm' CM 



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to c» m CM r- oi 

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iri V CM '- 



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■^J (O CO CO O) CM 
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•- CM O) CM (OCM 



to ■- o m mr- 
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tO •- "J O (O '- 
to 00 CO CO to (O 
CO CM CO CO O) CM 
•- •- •-" •-' CM cm" 



f- coco •- (om 

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CM tri Tj (o" ■^ '-" 

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co<j)cg 



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r-" r^" (o' r-' •^' 
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■- (O CO CO c> 



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COO) m 0)(0 r^ 
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(MCMOO ■^ in 1- 
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(o'm' cm' CO ■^' r*' 
to to (Ooocom 



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(D a)r-* m to »- 

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•- mom <j •- 

to ^ coco •- 00 

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m •- cofv (D '- 

(O m (DOOTCO 

o* (J) (J) m' oo' CO 
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r»- o ^ m CM 
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(O CO oo O) CO 
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^ ■^ ^ r^ 



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o' O) oo' to' »-* oo' 
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como) >- CO »- 
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»- CM (D m CM o 

o m ^* oi m" CO 
mto mm o Oi 
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to (OtDOO to to 

to mo) Tj CM T- 

tO '- •- O CO O) 

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r-. rv CO CO oo o 
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CO n ■■a- -^ (D in 
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(Dco rv COCO 



OCD fv CO 1- CM 

(om T- CO ^ m 

COCJ) CM < •- o 
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(DO<3) CM ^ m 
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CM CM CM CM ^ CM 



CO CM C0CD0)(O 
(MtO ■^ '- "^ '- 
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(b iv" O) m' (D m 

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r- •- CO'- 



CM CO ■<* COCM 

CO O) o> O f*- 
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rv co' o' co' 00* 

CM CM m CO O) 
•- tp CM 00 (D 

^ in m m CM 



11 



CM "J •- '- fv to 

CO m o) fv ^ tD 
(O to ^ m T o 
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r^ •- (J) -^ IV CO 
m (p in ^ CM m 
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0)00 CO m 0)0 
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CMIv ^ ■>)■ OT •- 

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■q' .- rv'rv 
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CO CM CO O) CO O) 
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(O m m CM o C) 

•- »- ■■T IV o CM 

1- m COO ^ 



in ivco ^ 1- '- 
CO oo ^ -^ r- 
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CM CO CO^ fv 00 
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O) ■- COCO(D '- 
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0)00 



■C OOCOCM in CO CM 



CM "I 



mm^a- oocococMmco 



rv oo oo to CM 
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m ■- "•» CO IV 

CO m o' r- '- 



omm CO T- cr 
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cm" cm •'» m' •-" ■^" 

tDmO)(DCM CM 
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orv rv u-)oocM 
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CM •- CM CM CDO) 

cm' cm' cm eg tt' cm 



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mOCO-^ CMOM 



m -c •- CO mco 
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104 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3.10— Returns With Tax Due at Time of Filing: Tax Due by Size 



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
















Size of tax due 


Number ol 
returns 


Adjusted 
gross 

income 
less 
deficit 


Total tax 
liability 


Tax due 
at time 
of filing 


Tax withheld 






Number of 
returns 


Amount 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 






21,630,276 

1.112.020 
1.061.772 
1.012.278 
1.038.684 
832.692 

782.915 
1,436,906 
2,362,767 
1,817,744 
1,427,395 
3,873,923 
1.604.256 

861.774 
2.405.145 


493,267,612 

14.466.244 
13,485.436 
13,575,040 
14,031,699 
12,549,779 

12,105.583 
22.116.634 
40.915.005 
34.349.700 
28.295.736 

87.285.203 
43.002.563 
25.813.081 
131.275.911 


94,986,540 

1.775.528 
1.666.279 
1.710.066 
1.756.812 
1.631.810 

1.667.496 
3.023.599 
5.804.837 
5.129.650 
4.316.707 

14.652.576 
8.057.963 
5.281.273 

38.511.944 


24,969,333 

13.179 
39.586 
62.828 
91,047 
92,813 

106.960 

248.566 

584.088 

630,862 

640.448 

2.750.548 

1.957.560 

1.492.560 

16.258.289 


15,328,628 

799.483 
725.275 
673.522 
685.598 
565.840 

573.709 
1.069.520 
1.770.226 
1.387.459 
1.106.032 
2.893.072 
1.110.669 

566.516 
1.401.707 


51.356,301 

1.530.994 
1.422.855 
1,436.509 
1.438.155 
1.356.165 

1.390.767 
2.450.227 
4.591,948 
3,895,379 
3,213,792 
9,879,878 
4,702,491 
2,621,098 
11,426,041 




$1 under $25 








$50 under$75 








$100 under $125 




$125 under $150 '. 








$200 under $300 




$300 under $400 




$400 under $500 . . 




$500 under $1,000 

$1,000 under $1,500 
$1,500 under $2,000 
$2,000 or more 






Estimated tax payments 


All other taxpayments' 


Total refundable credits' 






Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




Total 


4,568.076 

186.215 
166,052 
197.837 
198.713 
155.383 

112.474 
213.488 
367.046 
303.164 
227.345 
778,887 
404.095 
287,521 
969,856 


17,567,720 

202.619 
185.614 
204.267 
215.629 
170.664 

160.296 
307.562 
584.738 
576,223 
436,148 

1 ,895,647 

1,309,643 

1.109.569 

10.209.099 


1,573,519 

47.246 
54.950 
39.326 
54.013 
49.565 

29,588 
39.824 
101.713 
81.200 
71.712 

308.696 

168.169 

98.222 

429.295 


1,092,835 

28.736 
18.225 
6.461 
11.982 
12.168 

9.472 
1 7.244 
44.005 
27.185 
26.318 

126.504 
88.269 
58.046 

618.221 


104 

•9 
95 


346 

•58 
286 


1? 


$1 under $25 
$25 under $50 


IS 
11 


$100 under $125 






1^ 


$1 50 under $200 
$200 under $300 

$400 under $500 


n 


$500 under $1.000 


1' 


$1,000 under $1,500 
$1,500 under $2,000 
$2,000 or more 


SI 


"Estimate stiould be used witri caution because ol the small number of sample return 
'Consists of tax paid witti request for extension of filing time, excess social security t 
'Consists of ttie refundable portions of tfie earned income credit and the business en{ 
NOTE Detail may not add to total because of rounding 


s on which It IS t 
axes withheld, c 
vgy investment 


ased 

redit lor Federa 

credit 


tax on gasoline 


. and other taxpayments 




no 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



105 



Table 3.11 — Returns With Tax Overpayment: Tax Overpayment by Size 



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





Number of 
returns 


Adiusted 

gross mcome 

less deficit 


Total tan 

habili'y 


Overpayment 




Total 


Ref 


und 


Credit on 1979 estimated lax 


Size of tax overpayment 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


17) 


(81 


Totll 


65.468.163 

2,701,535 
2,606,626 
2,534,007 
2,333,236 
2,412,321 

2,867,104 
5,388,198 
10,108,325 
8,188,953 
5,514,133 

12,522,938 
4,254,758 
1,827,845 
2,208,184 


802.046.591 

17,808,251 
16,411,169 
17,831,261 
18,554,279 
19,927,219 

22,606,351 
48,038,580 
92,011,564 
83,452,217 
67 128,971 

190,085,247 
88,078,903 
43,789,595 
76,322,983 


98.057.162 

2,123,865 
1,808,599 
1,955,166 
2,087710 
2,197,673 

2,345,844 
5,232,989 
9,777,532 
9,059,817 
7,705,053 

22,518,440 
11,368,256 
5,954,222 
13,921,996 


35.415.451 

33,258 

96,479 

155,231 

202,885 

270,705 

394,053 

935,576 

2,532,559 

2,837,449 

2,459,388 

8,726,136 
5,143,349 
3,133,813 
8,494,572 


63.775.981 

2,572,536 
2,517,377 
2,447,554 
2,258,800 
2,312,953 

2,818,435 
5,293,245 
9,920,577 
8,065,210 
5,406,325 

12,259,885 
4,125,602 
1 757,272 
2,020,210 


33.034.549 

31,880 

93,095 

149,600 

196,093 

259,101 

387,231 

917,319 

2479,936 

2,789,215 

2,400,825 

8,497,230 
4,930,175 
2970,044 
6,932,804 


2.237.857 

129,583 
89,283 
92,450 
80,273 

104,099 

50,006 
111,085 
227,965 
145,700 
149,367 

370,610 
207,290 
113,387 
366,759 


2.380.903 


$1 under $25 


1,377 


$25 under $50 


3,384 


$50 under $75 


5,631 


$75 under $100 


6.792 


$100 under $125 


11,603 


$125 under $150 


6,822 


$150 under $200 

$200 under $300 

$300 under $400 


18,257 
52,623 
48,235 


$400 under $500 


58,563 


$500 under $1,000 


228,906 


$1,000 under $1,500 


213,174 


$1,500 under $2,000 


163,769 


$2,000 or more 


1,561,768 









Tax w 


iniieid 


Estimated tax payments 


All other ta 


(payments' 


Total refundable credits^ 


Size of tax overpayment 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


116) 


Tol»l 

$1 under $25 


62.891.322 

2,487,615 
2,378,911 
2,360,367 
2,209,922 
2,272,839 

2,774,459 
5,193,751 
9,763,750 
7,975,264 
5,389,772 

12,226,109 
4,113,064 
1,761,559 
1,983,940 


118.538.686 

1,829,234 
1,667,885 
1,890,484 
2,099,974 

2.274.110 

2.582,903 
5,849,727 
11,613,574 
11,286,003 
9,559,683 

29,227,963 
15,255,449 
8,250,415 
15,151,281 


3,234,732 

195,703 
187,751 
155,946 
126722 
145,662 

89,124 
181,003 
313,089 
212,913 
215,212 

531,269 
265 992 
147,309 
467,037 


12.377.480 

269,275 
209,348 
189,701 
172,104 
177,021 

132.121 
256.019 
548.821 
430.867 
419.098 

1.458.351 

1 087 740 

728055 

6.298.959 


2,309.653 

71 484 
52 988 

54 623 

55 121 
38,805 

45,049 

72 113 
124418 
127 654 
102,695 

518.870 
371 274 
252.111 
422448 


1.755.225 

57 711 
25,070 
25 099 
15 108 
11 789 

13 734 
32 214 
58712 
39 886 
52274 

197.644 
153 281 
107 622 
965 080 


3.950,594 

62 590 
86 569 
100 712 
51 451 
61 735 

103 931 
219 150 
493 121 
586 703 
563 961 

1 509,975 

95669 

8643 

6384 


801.222 

903 


$25 under $50 


2 774 


$50 under $75 

$75 under $100 


5112 
3 409 


$100 under $125 


5.457 


$125 under $150 


11 139 


$150 under $200 

$200 under $300 

$300 under $400 

$400 under $500 


30 604 
88.984 
140.510 
133 385 


$500 under $1 000 


360 617 


$1 000 under $1 500 


15 135 


$1 500 under $2 000 


1 943 


$2 000 or more 


1 248 







'Consists of tax paid with request tor extension of filing time, plus excess social security taxes withheld, credit for tax on gasoline, and other taxpayments 
'Consists of the refundable portions of the earned income credit and the business energy investment credit 
NOTE: Detail may not add to total because of rounding. 



106 



Individual Returns/ 1978 • Tax Computation and Tax Rates 



Table 3.12— Returns With Refund: Refund by Size 

(All figures are estimales based on samples — money amounts are in thousands of dollarsi 





Number 

of 
returns 


Adjusted 
gross 

income 
less 
deficit 


Total 

lax 

liability 


Overpayment 


Size of refund 


Total 


Refund 


Credit on 1979 
estimated tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


$1 under $25 .. . 


63,775,981 

2.635.906 
2,543,514 
2.459,673 
2,268,405 
2,328,227 

2,831,257 
5.313,474 
9,922.974 
8.076.527 
5,386.840 

12,241.028 
4.091,558 
1.747.007 
1.929.591 


759,831,158 

.. 17.734.135 
15.731.640 
16.934.822 
17.778.202 
19,010,233 

22,011,722 
47,160,977 
89.084.813 
81.338.342 
64.913,028 

183.903.023 
83,418.565 
41,047,022 
59,764,632 


89,064.286 

2,186,886 
1,731,263 
1,853,435 
1,996.003 
2,098,628 

2,253,612 
5.112.086 
9.320.976 
8.693.892 
7.344.968 

21.405.928 

10.448,840 

5.369.330 

9.248,438 


33.702.081 

100,179 
115,538 
162,279 
213.635 
277.109 

398.491 

945,162 

2,518.835 

2.820.738 

2.420,096 

8.597.814 
4,999,079 
3,044,660 
7,088,468 


63,775,981 

2,635.906 
2,543.514 
2,459,673 
2,268.405 
2.328.227 

2.831.257 
5,313.474 
9.922.974 
8,076,527 
5.386.840 

12.241.028 
4.091.558 
1.747.007 
1.929.591 


33,034,549 

32,169 

94,010 

150,724 

197,306 

261,275 

389,085 

922.488 

2.486,440 

2.798,311 

2,402,277 

8,523.267 
4,943.678 
2,991.743 
6841.777 


545,675 

63,954 
26,171 
18,116 
15,442 
20.005 

14.159 
36.361 
42.614 
33.274 
22,074 

88,700 
44,090 
32,549 
88,166 


667,533 

68.010 


$25 under $50 


21.528 


$50 under $75 


11.555 


$75 under $100 


16329 


$100 under $125 


15.833 


$125 under $150 


9.407 


$150 under $200 


22.674 


$200 under $300 


32.395 


$300 under $400 


22.427 


$400 under $500 


17.819 


$500 under $1.000 


74.546 


$1,000 under $1,500 


55 401 


$1,500 under $2.000 


52.917 


$2,000 or more 


246.691 






Size of refund 


Tax withheld 


Estimated tax payments 


All other taxpayments' 


Total refundable credits' 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(91 


(10) 


("1 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 


62,227,188 

2.470.347 
2,366,757 
2,334,122 
2.184,352 
2.251,715 
2,763.456 
5.177.133 
9.699.923 
7.925,229 
5.337.538 

12.108.643 
4.045,143 
1.720,694 
1.842.136 


115,883,586 

1 ,820,823 
1,643.711 
1,850.685 
2.070,254 
2,245,626 

2,550,823 
5,825,384 
11,493,133 
11,140,433 
9.435.765 

28.921,885 
14 974,770 
8,045,966 
13,864,328 


1,698,709 

146,694 
125.772 
83.196 
73.303 
70.514 

56319 
110.467 
149.618 
113,966 

92,947 

271,102 

120,286 

76.672 

207.853 


4.984,296 

423,616 
168,304 
133,572 
112,940 
109.320 
73.952 
168.755 
204.236 
199.506 
161,379 

567,214 

342,755 

286,476 

2.032.271 


2.160,614 

62,108 
52.560 
50.825 
56.665 
34.472 

44,639 
65.344 
113,904 
119,926 
92,956 

492,419 
355.959 
245,314 
373,523 


1,103,544 

41,795 
32.118 
26,236 
23.018 
15.910 
16.224 
33.173 
55.864 
35.900 
34.661 

154.423 

115.398 

79,596 

439,228 


3,906,815 

55.357 
83.857 
102.276 
51.232 
56.212 

103.836 
216,082 
484.232 
580.472 
562,520 

1.503.159 

94.809 

8.313 

4.458 


794,941 

831 
2,668 
5,221 
3.425 
4.880 

11,105 
29.936 
86.577 
138.790 
133.259 

360.219 

14.996 

1.953 


$1 under $25 


$25 under $50 


$50 under $75 


$75 under $100 


$100 under $125 


$125 under $150 


$150 under $200 


$200 under $300 


$300 under $400 


$400 under $500 


$500 under $1.000 




$1,500 under $2,000 









'Consists of tax paid with request lor extension of filing time, excess social security taxes withheld, credit for Federal tax on gasoline, and other taxpayments 
'Consists of the refundable portions of the earned Income credit and the business energy investment credit 
NOTE: Detail may not add to total because of rounding 



Section 4 



Taxpayers 

Age 65 or Over; 

Credit for the Elderly 



Contents 



Intrortuction, 107 

Returns with age exenptions, 107 

Credit for the elderly, 107 

Text tables 



4A 



4B 



4C 



Returns of taxpayers age 65 or over: selected 

tax items by marital status, 109 

PDrm 1040A returns of taxpayers age 65 or over: 

selected characteristics, 110 

Returns with credit for the elderly: credit by 

age of taxpayer and size of adjusted gross 

income, 110 



Chart 

4A Returns of taxpayers age 65 or over as a percent 
of all returns, ty size of adjusted gross 
incone, 1968, 1973, and 1978, 108 

Basic tables 



4.1 



4.2 



4.3 



4.4 



Returns of taxpayers age 65 or over: selected 
incone and tax items by size of adjusted gross 
inccms. 111 

Joint returns with at least one taxpayer age 65 
or over: selected inoonie and tax items by size 
of adjusted gross inccxte, 116 

Returns of taxpayers age 65 or over with 
itemized deducticxis: itemized deductions by type 
and by size of adjusted gross income, 121 
Returns with credit for the elderly: selected 
inoonie and tax itans by size of adjusted gross 
income, 122 



Introduction 

This secticn presaits data for two groips of 
returns: those on which one additional exemption was 
claimed for each taxpayer age 65 or over, and those 
on which the credit for the elderly was claimed. 
Most, but not all, of the returns falling into the 
latter category were filed by persons who also 
claimed an age exeirption. 

For 1978, as for 1977, the filing requirement for a 
single person age 65 or over was $3,700 in gross 
income (ccnpared to a $2,950 requirement for those 
under 65), while for a person who qualified as a 
"surviving spouse" the amount was $4,700 ($3,950 for 
those under 65) . For joint returns, if one spouse 
was 65 or over, the filing requirement was $5,450 and 
it was $6,200 if both spouses were 65 or over 
(oonpared to a $4,700 requirement for joint returns 
with both spouses under 65) . The reason for the 
higher filing requiremaits was that the extra age 
exenptions made taxpayers below these limits nontax- 
able in any case. 



Returns with Age Exemptions 

Persons age 65 or over benefitted from certain 
special tax provisions under the Internal Revenue 
Code. These included: 

(1) an additional $750 exemption for each taxpaver 
age 65 or over, 

(2) the exemption from taxation of social security 
inocme, a major source of income for many older 
persons, and 

(3) the "credit for the elderly," described below. 
In addition, taxpayers age 65 or over could aulso 

include the extra exemption for age 65 or over in 
oonputing the personal exenption portion of the 
general tax credit. 

Table 4A shows selected items reported on returns 
of taxpayers age 65 or over, classified by marital 
status. For 1978 almost 8.4 million returns, accoun- 
ting for $113.0 billion of adjusted gross income and 
$18.2 of total income tax, were filed by taxpayers 
age 65 or over. Joint returns, representing 4.8 
million, and returns of single persons 3.3 million, 
accounted for more than 97 percent of those filed. 

Changes hy income levels in the number of returns 
filed by ta^^ayers age 65 or over from 1968 to 1978 
are illustrated in chart 4A. The proportion these 
returns represent of all returns filed has remained 
relatively constant at around 9 percent. However, 
returns showing adjusted gross income of less than 
$5,000 have declined from about 13 percent to 9 per- 
cent, primarily because the increased filing limits 
required fewer people to file. The proportion of 
returns of taxpayers age 65 or over in the income 
classes between $5,000 and $20,000 has almost doubled 
relative to all returns, but has declined by about 
half in the higher inocme classes of $20,000 to 
$30,000 and $30,000 or more. This may be attributed 
to the relatively constant nature of the sources of 
income, such as paisions and annuities, received by 
these taxpayers. Those taxpayers under age 65 are 
more likelv to have inccms, such as salaries and 
wages, whicii are more reflective of the changes in the 
oost of living. 

The tables in this secticai represent information 
reported on both the Form 1040 and Form 1040A. How- 
ever, as can be determined from table 43, only about 7 
percent of taxpayers age 65 or over filed Form 1040A, 
primarily because much of their income was in the form 
of pulsions, annuities, and rental income, and because 
many of these taxpayers claimed the credit for the 
elderly. All of these itatis required the use of the 
Form 1040. 

Credit for the Elderly 

For taxpayers under age 65, the basic amount of 
income subject to the credit for the elderly was 
pensions and annuities received from public retirement 
systans, limited to $2,500 for single persons, $3,750 
for couples filing jointly if both had qualifying 
pensions, and $1,875 for married persons living apart 



107 



108 



Individual Returns/1978 • Age 65 or Over; Credit for the Elderly 



from their spouses. This base was further reduced by 
pensicns received under the Social Security or Rail- 
road Retirement Acts and by the amount of earned 
inocne in excess of $900 ($1,200 for taxpayers over 
age 62) . The actual credit for the elderly equalled 
15 percent of the (reduced) base. 

The (income) oonputaticxi base for taxpayers age 65 
or over, on the other hand, was simply $2,500, $3,750, 
or $1,875, depending en marital status, reduced by 
pensicns received under the Social Security or Rail- 
road Retirement Acts. Instead of an earned incone 
limitation reducing the base for the credit, taxpayers 
age 65 or over used an adjusted gross income limita- 
tion. This limitation equalled one-half of the excess 



of adjusted gross incoie over $7,500 for single per- 
sons, over $10,000 for married couples, and over 
$5,000 for married persons who were separated. Thus, 
no credit was allowed for single persons age 65 or 
over with adjusted gross incomes over $12,500, married 
coi^Jles with incomes over $17,500, or separated 
persons with incomes over $8,750. 

Details on the size of adjusted gross income and the 
age of taxpayers claiming the credit for the elderly 
are shown in table 4C. Of the 689,000 returns showing 
a credit for the elderly, almost two-thirds was re- 
ported on returns of taxpayers age 65 or over. Char- 
acteristics, such as sources of income, of all returns 
with a credit for the elderly are shown in table 4.4. 



Chart 4A. 

Returns of taxpayers age 65 or over as a percent of all returns, by size of 
adjusted gross Income, 1968, 1973, and 1978 




Individual Returns/1978«Age 65 or Over; Credit for the Elderly 



109 



Table 4A.— Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status 

(All figures are estrmates based on samples — money amounts are in thousands of dollars) 



Marital status 



Number of 
returns 



Adjusted 

gross income 

less deficit 



Exempttons 



Number of 
exemptions 



Returns witfi zero bracket 
amount only 



Number of 
returns 



Zero bracket 
amount 



All ratums, total 

Joint returns of fiusbands and wives, total . . 

Both age 65 or over 

Husband age 65 or over, wife under 65.. 

Wife age 65 or over; fiusband under 65. . 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 



Marital status 



(1) 



(2) 



(3) 



m 



(5) 



(6) 



8,370,125 

4,800.892 

2.625,985 

1,609,112 

365,795 

80,925 

139,037 

•8,970 

3.340.301 



113,025,209 

78.159.800 

42.374.133 

29.615.827 

6.169,840 

1,002,879 

1,631,834 

•105,900 

32,124,796 



24,816,862 

17,511,398 

10,623,954 

5,751,340 

1,136,104 

164,651 

369,220 

•26,910 

6.744.683 



18,612,647 

13,133,549 

7,967,966 

4,313,505 

852,078 

123,488 

276,915 

•20,183 

5,058,512 



5,9S2,6SS 

3,288,533 

1,794,770 

1,237,991 

255,772 

46.133 

100,356 

•8,884 

2,508,749 



14,868,90* 

9.560,771 

5.143.937 

3,650,597 

766,237 

72,613 

212,532 

•28,429 

5,094,564 



Returns with itemized deductions 



Number of 
returns 



Total 

itemized 

deductions 



Zero 
bracket amount 



Number of 
returns 



Excess itemized 
deductions 



Number of 
returns 



Taxable income 



Number of 
returns 



All returns, total 

Joint returns of husbands and wives, total . 

Both age 65 or over 

Husband age 65 or over; wife under 65 . 

Wife age 65 or over; husband under 65. 
Separate returns of husbands and wives - . . 

Returns of f>eads of households 

Returns of surviving spouses 

Returns of single persons 



(7) 



(81 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



1,908,533 

1,196,536 

630.656 

472,155 

93,725 

33,162 

32,682 

•86 

646,067 



13,910,725 

9,399,611 

5,180,221 

3,582,555 

636,835 

178,802 

188,073 

•2,100 

4,142,139 



1,851,178 

1,174,727 

615,995 

465,484 

93,248 

32,634 

32,618 

•86 

611,113 



5,104,163 

3,669,024 

1,908,499 

1 ,464,844 

295,681 

52,214 

71,717 

•275 

1.310.932 



1,902,437 

1.196.468 

630.589 

472.154 

93.725 

27.360 

32.682 

•86 

645.841 



8,538,236 

5.570.778 

3.162.154 

2.071,698 

336.927 

128,333 

116,172 

■1,824 

2.721.128 



7,803,833 

4.463.260 

2.410.765 

1.703.475 

349.020 

78.767 

132,974 

•8,970 

3,119,862 



87,363,72* 

60,457,959 

31,861,150 

23,583,271 

5,013,538 

775,635 

1,245,207 

•83,893 

24,801,036 



Mental status 



Tax preferences 



Additional tax tor 
tax preferences 



Income lax after 
credits 



Total income tax 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Amount 



All returns, total 

Joint returns of fiusbands and wives, total . 

Both age 65 or over 

Husband age 65 or over; wife under 65 . 

Wife age 65 or over; husband under 65 . 
Separate returns of husbands and wives . . . 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



151,560 

108.100 

57.126 

45.498 

5.476 

2.090 

630 

•85 

40.655 



4,757,887 

3.529.530 

2.034.622 

1.387.611 

107.298 

47.229 

29.973 

•2.489 

1.148.666 



124,883 

89.034 

48.006 

35.864 

5.164 

1.915 

449 

•84 

33.401 



379,114 

285.022 

164.459 

115.147 

5.416 

3.676 

2.314 

•185 

87.717 



5,756,956 

3.281.344 

1.710,521 

1.288.802 

282.021 

65.789 

106.791 

•8.970 

2.294.062 



17,824,741 

12,679,754 

6,912,868 

4,863,466 

903,420 

206,388 

237,444 

•9,737 

4,691,419 



5,764,334 

3.287,461 

1,713.891 

1.289.662 

283.908 

65.827 

106.830 

•8.970 

2.295.246 



18.203,855 

12.964.776 

7.077.327 

4.978.613 

908.836 

210.264 

239.758 

•9.922 

4,779,136 



•Estimate should be used with caution tsecause of the small number of sample returns on which it is based. 
NOTE: Detail may not add to total because of rounding 



110 



Individual Returns/1978 • Age 65 or Over; Credit for the Elderly 



Table 4B. — Form 1040A Returns of Taxpayers Age 65 or Over: Selected Characteristics 

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





Number of 
returns 


Adjusted 
gross 
income 


Exemptons 


Salanes and wages 


Dividends in 
ad)usted gross income 


Size of adjusted gross income 


Total 
numtjer of 
exemptions 


Number of 

exemptions 

for age 65 

or over 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 

Under $5 000 


565,347 

299.943 
171.638 
52.362 
31.052 
•10.352 


3,524.939 

866.359 
1.255.453 
625.560 
538.000 
•239.568 


1,550,061 

750.152 
519.075 
155.779 
93.999 
•31.056 


622,098 

327.041 
195.372 
55.797 
33.536 
■10.352 


547.768 

282,364 
171,638 
52.362 
31.052 
•10.352 


3,400,400 

784,418 
1,228.533 
616.083 
533.530 
■237,836 


22.528 

•16.347 

•2.559 
•3.622 


31,253 


$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 


•90 








Interest received 


Zero bracket amount 


Taxable income 


Income tax before credits 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Numt)erof 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 

Under$5.000 


200,018 

96.041 
51,453 
25.843 
18.275 
•8,406 


93,286 

50.928 

26.920 

9.388 

4.470 

■1.580 


480,323 

214.919 
171,638 
52,362 
31,052 
■10,352 


1,110.595 

336.591 
494.798 
150,711 
95,367 
■33,126 


480,323 

214,919 

171.638 

52 362 

31.052 

■10 352 


2,423,451 

364.802 
866.146 
508.726 
467.501 
■216.276 


311,879 

56,343 
161 770 
52,362 
31,052 
•10,352 


238,359 

4.087 
58,711 
63,904 
72,637 
■39,019 


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




General tax credit 


Income tax after credits 


Total tax liability 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15,000. . 


311.879 

56.343 
161.770 
52.362 
31.052 
•10 35? 


34,172 

2.744 
16.341 
7.635 
5.589 
•1 Rfi.3 


261.497 

•26.649 
141.082 
52.362 
31.052 
•10 35? 


203,814 

■1.342 
42.269 
56.090 
67.048 
•37 nfi4 


261,497 

■26.649 
141.082 
52.362 
31.052 
•in 35? 


203.834 

•1.342 
42.269 
56 090 


$15,000 under $20.000 


67 068 


$20,000 or more 


•37 064 





























•Estimate sfiould be used with caution tiecause of the small numtier of sample returns on which it is based 
NOTE: Detail may not add to total because of rounding. 



Table 4C. — Returns Witti Credit for the Elderly: Credit by Age of Taxpayer and Size of Adjusted Gross Income 



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
















All returns 


Returns of taxpayers under 65 


Size of adjusted gross income 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Income lax 
before credits 


Credit for 
the elderly 


Number of 
returns 


Adiusted 

gross income 

less deficit 


Income tax 
before credits 


Credit for 
the elderly 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Total 

Under $5 000 , . . 


689,246 

51.479 

377.963 

160.139 

43.293 

37.108 

17.695 

1.569 


7,352,500 

230.815 
2.860.862 
1.924.523 
735.307 
857.716 
640.992 
102.285 


803,923 

7.324 
208.224 
192.434 

98.823 
132.563 
137.252 

27.304 


145,255 

3.406 
68.441 
40.311 
13.664 
12.298 

6.680 
454 


245,059 

■11.097 
73.104 
69.864 
39.703 
34.738 
15.341 
1.212 


3,609,340 

•46.102 
581.491 
857.764 
677.034 
804.725 
563.772 

78.453 


499,746 

•2.008 
44.466 
93.646 
91.954 
124.219 
123.600 
19.853 


73.106 

•1.446 


$5,000 under $10 000 


19.172 


$10 000 under $1 5 000 


21.772 


$15,000 under $20.000 


12.963 


$20 000 under $30 000 


1 1 .695 


$30,000 under $50 000 


5.702 


$50,000 or more 


356 








Retu 


ns of taxpayers 


age 65 or over 






Size of adjusted gross income 


Total 


Joir 

u 


t returns with one taxpayer 
ider 65 and one 65 or over 






Number of 
returns 


Adiusted 

gross income 

less deficit 


Income tax 
before credits 


Credit for 
the elderly 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Income tax 
before credits 


Credit for 
the elderly 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Tbtal 


444,187 

40.382 
304.859 
90.275 
•3.590 
•2.370 
•2.354 
•357 


3,743,160 

184.713 
2.279.371 
1.066.759 
•58.274 
•52.991 
•77.220 
•23.833 


304,177 

5.317 
163.758 
98.788 
•6.869 
•8.343 
•13.652 
•7.451 


72,149 

1.961 

49.269 

18.539 

•702 

•603 

•978 

•98 


82,646 

38.421 
36.937 
•2.232 
■2.345 
•2.354 
■357 


948,702 

307.778 
451.128 
•36.422 
•52.321 
•77.220 
•23.833 


89,632 

14.749 
41,093 
•4,430 
•8.258 
•13.652 
•7.451 


17,883 


£5 000 under $10 000 


6.658 




8.960 




•593 


$20 000 under $30 000 


■596 




•978 




•98 







'Estimate should be used with caution because of the small number of sample returns on which it is based 
NOTE Detail may not add to total because of rounding 



Individual Returns / 1978 • Age 65 or Over; Credit for the Elderly 



111 



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Individual Returns/ 1978 • Age 65 or Over; Credit for the Elderly 



121 



Table 4.3— Returns of Taxpayers Age 65 or Over With Itemized Deductions: Itemized Deductions by Type and by Size of Adjusted Gross 
Income 

(All figures are estimates based on samples — money amounts aie in ttiousands of dollars] 





Total Item 


zed 
ns 


Medical and dental 




Taxes paid 
deduction 


Interest paid 
deduction 


&ze of adjusted gross income 


deductio 


expense deduction 


Total 


Home mortgage 
interest 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Anxiunt 


Numt)er ol 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


All raturns total 


1.908.533 

■4.211 
14.365 
111.066 
1 52,862 
162,296 
148.118 

152.516 
120.526 
103.074 
95.773 
184,715 
158.721 

276.521 

158.481 

47.755 

14.743 

2.070 

720 

67.528 
377.272 
357.249 
262.758 
843.726 


13,910,725 

•11.398 
72.011 
420.011 
642.609 
724.325 
708,802 
748,144 
568.290 
584.879 
486.196 
1.062.288 
948.048 

2.083.240 

1.943.118 

1.174.036 

906.540 

370.416 

456.373 

265.897 
1.604.457 
1.698.120 
1.398,191 
8,944.060 


1,726,007 

■4,211 
10,997 
108,622 
141,274 
151,547 
135,604 
142,784 
115,716 
98,148 
79,210 
167,394 
145,492 

241,258 

132.391 

38.068 

11.245 

1.527 

519 

64.118 
352.533 
334.586 
2J6.876 
737.894 


2.788,977 

■1.002 
18.487 
203.249 
257.938 
314.501 
298.682 
269.574 
162.455 
142.753 
156.370 
245.014 
153.605 

285.408 

1 74.623 

67.948 

30.748 

5.236 

1.385 

1 1 1 ,639 
683,538 
624,931 
404,902 
963,967 


1.893.716 

■4.211 
14.365 
111.066 
142.168 
161.569 
146.369 

152.075 
120.300 
103.074 
95,773 
184,715 
158,721 

275.793 

158.275 

47.724 

14.736 

2.063 

719 

67.528 
365.851 
354.833 
262.758 
842.746 


4,863,834 

■6,234 
44.528 
105.590 
132.614 
196,950 
161,219 

183,653 
173,237 
165,318 
161,543 
385,198 
402.947 

882.084 
846.184 
498.566 
310.791 
103.148 
104.030 

93.730 

392.186 

429.795 

415.175 

3.532.948 


1,031,020 

■3.583 
4.958 
50.122 
71 .930 
81.009 
86.567 

69.206 
70,107 
50,661 
50,082 
98,195 
107.154 

161.807 

85.803 

28.560 

9,397 

1,372 

507 

28,302 
183.300 
190.310 
136.313 
492.795 


1,930,910 

■484 
4.297 
38.010 
104.431 
90.497 
1 16.403 

81.386 
83.176 
62,000 
62,344 
143,002 
147,970 

321,812 
256.176 
182.832 
125.781 
53.045 
57.263 

20.220 

217.499 

237.100 

168.209 

1 .287.882 


611,514 

•3.583 
■1.851 
26.872 
48.432 
61.423 
58.082 
39.097 
44.139 
35.794 
27.178 
61.912 
62.358 

86.943 

38.633 

11.200 

3.401 

454 

162 

22,756 
119.405 
117.469 

86.821 
265.063 


806,232 

■188 






■1 676 




21,857 




77.984 


Sfl 000 under SlO 000 


66.967 




67.565 




47.658 




42.415 


$16 000 under $18 000 


37.986 




33.628 


$20 000 under $25 000 


71.636 


$25 000 under $30 000 


86.179 




125.210 


$50 000 under $100 000 


76.689 


$100 000 under $200 000 


32.238 




13.228 




2.001 




1.126 


All returns, summary: 


14.595 




154.076 


$10 000 under $15 000 


133,415 


$15 000 under $20,000 


95.837 


$20 000 or more 


408.308 








Contnbutions 
deduction 


r^iscellaneous deductions 




Excess 

Itemized 

deduction 




Size of adjusted gross income 


Total 


Net casualty or 
theft loss 


s 




Number of 
returns 


Amount 


NumlDer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns total 


1.782,325 

■4.177 
8.160 

96.775 
138.842 
142.837 
132.352 

141.958 
115.162 
91.722 
85.841 
181.850 
154.671 

270.041 

154.103 

46.586 

14.498 

2.038 

712 

54.512 
336.279 
328.452 
238.583 
824.499 


3,303,563 

■3.659 
4.340 

61,340 
131.579 

95.101 
109.268 

174.351 
124.681 
106.601 
80.723 
228.720 
165.879 

436,623 
482.155' 
313.691 
351.096 
172.394 
261.363 

36.661 

259.359 

336.571 

259.053 

2.411.920 


1.580,122 

■3.083 
4.918 

99.083 
116.584 
123.488 
117,391 

123,810 
100.966 
85.001 
75.954 
157,745 
139.256 

241.399 

133.712 

41.700 

13.407 

1.949 

676 

54.930 
292.226 
289.943 
213.179 
729.844 


1,023.439 

■18 
359 
11,822 
16,047 
27.276 
23.230 

39.180 
24.740 
108.207 
25.216 
60.355 
77.647 

157.313 

183.980 

111.000 

88.125 

36.593 

32.332 

3.647 
51.875 
69.722 
150.851 
747.343 


100,445 

■2.572 

•688 

■8.562 

•6.609 

•6,012 
•3,946 
•7,260 
•2.509 
9.659 
16.625 

18,106 

11,853 

3.879 

1,724 

312 

129 

•562 
11,260 
12.621 
13.715 
62.287 


179,985 

•560 

•2.167 

■12.496 

■5.292 

■2.778 
■523 
■87.710 
■3.597 
7.861 
7.151 

19.128 
14.000 
7.056 
6.417 
2.019 
1.231 

■325 

14.899 

8.070 

91.830 

64,862 


1,902,437 

•4.211 
14.365 
107,699 
152,862 
162,296 
145,723 

152,516 
120,260 
103,074 
95,773 
184,715 
158,721 

276,521 

158,414 

47,755 

14,742 

2.070 

720 

64.161 
377.272 
354.588 
262.758 
843.658 




8.538,236 




■1.539 


$2 000 under $4 000 


33.362 




156.755 


$6 000 under $8 000 


242.619 




274.203 


$10 000 under $12 000 


295.428 




337.354 


$1 4 000 under $16 000 


228.593 




298.258 


$18 000 under $20 000 .. .. 


219.663 




539.766 


$25 000 under $30 000 


470.687 




1.259,588 


$50 000 under $100 000 


1,469,787 


$100 000 under £200 000 


1,029,819 


$200 000 under $500 000 


862,248 


$500,000 under $1 .000,000 - 


364,288 
454,279 


AH returns, summary: 

Under $5,000 

$5 000 under $10 000 


107.977 
600.502 


$10 000 under $15 000 


707.850 




671.446 


$20 000 or more 


6.450.461 























'Estimate sfiould be used wilfi caution because of the small number of sample returns on which it is based 
NOTE Detail may not add to total because of rounding 



122 



Individual Returns/ 1978 • Age 65 or Over; Credit for the Elderly 



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Section 5 



State Data 



Contents 

Introduction, 128 

State data, 128 

Method of geographic coding, j28 

Text table 

5A Returns with residential energy expenditures: 
expenditures bv type and oomputation of the 
energy credit, by State, 129 

Chart 

5A Returns with residential energy expenditures as 
a percent of all returns, by State, 1978, 127 



Basic tables 

5.1 Selected sources of income and tax items by 
State, 131 

5.2 All returns, returns with itemized deductions by 
type, and tax itans by State, 134 

5.3 All returns: income tax before credits, tax 
credits,' and taxpayments, by State, 137 

5.4 All returns: exemptions by type and number of 
returns by number of exenptions other than age 
or blindness, by State, 140 

5.5 All returns: adjusted gross income, salaries and 
wages, exenptions, and inooroe tax, by size of 
adjusted gross income and State, 144 



Chart 5 A 

Returns with residential energy expenditures as a percent of all returns, 
by State, 1978 




6% under 9% 
9% or over 



128 



Individual Returns/1978 • State Data 



Introduction 

Data in this section classify taxpayers by State, 
based on the address reported on the tax return as 
described below. For 1978, infornation is shown for 
sources of income (table 5.1), itemized deductions 
(table 5.2), tax credits (including the new energy 
credits) and taxpayments (table 5.3), and exemptions 
(table 5.4). Table 5.5 presents data for selected 
items for all returns and joint returns, classified 
by both State and size of adjusted gross income. 
Table 5A and chart 5A highlight data for residential 
energy expenditures and the residential energy credit 
by State. A detailed description of the computation 
of the credit, as shown in table 5A, is givai in 
section 3, Tax Computation and Tax Rates. 

State Data 

The tables in this section classify taxpayers 
according to the State address reported on the tax 
return, including the District of Columbia and, as 
described belcw, Puerto Rico. Returns of service men 
and women who filed from Army Post Office and Fleet 
Post Office addresses are classified in a separate 
category, as are returns of U.S. citizens living in 
U.S. possessions or abroad. 

Residents of Puerto Rico had to file U.S. inccme 
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 their returns was limited to these amounts. U.S. 
citizens residing abroad had to file tax returns and 



indicate the amount of income exenpted, excluded, or 
deducted even if they ultimately had no tax liability 
as a result of these reductions to income. Provi- 
sions of the Foreign Earned Inoome Act of 1978 
affected taxpayers with inccme earned abroad and are 
described in section 1, Returns Filed and Sources of 
Income, and section 3, Tax Ccsiputation and Tax Rates. 



Method of Geographic Coding 

Geographic coding of returns for Statistics of 
Inocme was based on the address at the tcp of each tax 
return. With some exceptions, cnly the State givai in 
the address determined the classification of the re- 
turn. Separate codes vrere used for each of the three 
categories, APO/FPO, Puerto Rico, and U.S. citizens 
abroad. In addition, returns showing Washington, D.C. 
in the address were coded (as Maryland or District of 
Columbia) according bo the street address and ZIP 
code, rather than on the basis of "District of 
Columbia," in the address. 

Coding returns on the basis of the address alone was 
subject to certain limitations. Not all taxpayers 
gave their home address; some reported: 

(1) the address of the tax lawyer or accountant 
who prepared the return, 

(2) the address of their place of business, or 
(31 a post office box number. 

To the extent that such an address was located in a 
State different from the taxpayer's home, the accuracy 
of the data was affected. 



Individual Returns/ 1978 •State Data 



129 



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CO'- CO'- (O 

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coco comm 
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131 



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p r* f«* pin 
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eoegpco 3 
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CM eo CM V m 
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C0COP3 eg 

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f^ cocy pp 

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m CM C3> 
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p m m n P 
p_pr*._pm 
h-" V 00' m' m' 



m m a. _ 
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m eooco ■w 
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y w r^ (p p 
3 eg CO m p 

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3cpr^ T- 

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mco<ppcg 
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cm' •-' m' eo' r-' 
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^ r^ ^ 
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00 r* r* 
m" w" m' 00 

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II 
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egom »- *- 
co*'V*--"3"r-" 
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CO ^or^<p 



DT^mr^ y- 



< p 01 r«. 
pcy^ Ki<5 



eocgmp'V 

OJOO'^ 

eo pt 

m' p' eg co' r~ 
r^ r^ p CO 3 
y- at^-v ■i 



-me 



CM CM 



^jCO< 

eoooSc . _, 
W CO p <p o 
n-*cm'p'p'o* 
m 3 p P CO 
r« ^ p CP 00 
•-'cg'cr**-' 



SOJOf-' o 
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03 CO (P CO CO 




m P) eg CO m 
"«T r^ i-^ 00 p 
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132 



Individual Returns/ 1 978 ^State Data 



£^* 



E £ 



to ^ O) ^ to 
OD in CM CM <D 

r*. cn r^ r- ^ 
cm" O) en ■*' 

■•- ■.- CM^ 



<0 m CM m <o 
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f^ CT) Ol •- CM 

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CM CO CM a> o> 
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CM O O) CO o 

CM en o) (6 f^ 

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m -v to to en 

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m o> en »- to 
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CO to to o en 

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cd' ai in *»" 



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tOCDOtO tC 

cm" ■w" o" to" o 

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iiiii mil iiiiz 




Individual Returns/ 1978 'State Data 



133 



tn o o c 
CO eg 5c 



S«- CO Ol CM 
O 'V 00 o 

CO CO "f" O CO 

(p" in V co" cm" 
(^ in (^ <p 1^ 
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coi^eMr-.iS 


SieocMOCNj 


tt '« cDcDin 
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ocoto n (P 
»- T- r- (P h- 
p-' ^ oegeD 


OICMCMO 


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II 

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O) o> en CM en 
m r^ CM ^ to 
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cum® CNjto 


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■^ CT) CO CT) 

'* m CM o 

— CO — 



Qj o y 



!r crt CO 

< O Q) 



■<J oco T •- 

CD OCD — m 
r- CO r- mCT) 

•- m' cb ^ tb 
m CD f^ too) 
CO CO ^ CM oo 
r-~ CO eo CD oo 



o ^ ^ 



^ r- ^ o CM 
m cD(^ m CO 
en com CM r- 

CD tb — •- CM 

CO COCD tJ O 
*j CO CD men 
r-. ■— en ^ CT) 



m CD ■- CM CM 

om ^ — o 
m CD com en 

r->. CO ^- CT) m 
CO 1 f^ m CD 
O CT) m CO CM 



mo •- in — 
T ro CO m m 
CM m •- o m 
r- c\i cbif) cb 

O O — CM CO 

— CD CD CT) — 

r- CO tboiin 



^ 'J O — r- 
O) -- CD m CD 
r- CO -^ O 'S- 
r^ m o p- CM 
CD O CO CM — 
p CMCD •- CO 
CO 1 O) "J CD 
CM CO m CM 



CO CD CD CM CM 
CO P- OCO CM 
■"J •- CMCDtO 
od CO CO COO 

CO m m <j o 

o o r- om 
p^ Tj CO mm 

CM 



m — "tj CO — 

CD O CM CD — 

m CO o cD^ 



OCM — CM P- 
p«- TT O — "J 

m — otoen 
CM ■^' r^ CO cb 
<D CM CO m to 

O TT ^ rOCM 



CDCOCDf*- 1- 

p^ ^ 1^ men 
p- CO ■- '^ en 

CM ^ CM CM tb 

Tj o •- t^ -^ 
m ■- CD T o 

CO CO •- to f— 
— CM P^ 



m CO CD CD t\' 
■W CDmCM 00 
>- CMCMCM O 

h- 1- od (b in 
m m-- coo 

T CO ^ CTJm 

CM — m od I-- 

fOCM CM 



m ^ mco 

OCD^ p^ 
OTCMtnm 
cMtn to 



CM CO ■- •- ^ 

O CO CD ^ ^ 

CM CD m -- — 

CO ^ — "7 P^ 

— P- OtOCD 
ro — O P- CO 



O CO CD r-^ 00 
to cDCD OO ^ 
CD ^ CD CT) P^ 
1^ CT) 1 O CO 
O CM 1 CM to 
CM CO CM m to 



— — (D — — 



CO r^ eo f^ — 
CD •- CD ^ P- 
P-- CM CM CD CD 

CTi CO m O r- 
CD O m r^ O 
CD T CO r-~ CM 

■- TT CM 



CO CM mco '^ 

CD CO -^ OCM 

CO CD toor^ 
mcbcMcd r*- 
r- f^ coen ^ 
■- CDCM Tj ^ 



*- men CM CM 
CO o tn CM CD 
^ CO o to o 
r^' cm' CO o' o' 

m -tj CD CT) CO 

1^ ■^_ p p CO 
1-' cm' co' '-' 



■=T CD O P- O 

CO r- CO m •- 

(^ 1 O ^ CO 
CD CO p- ■- CO 
Cm CM CO ^ CD 

CD CO CD CO en 



CO "s- r- COCD 

CM CO CD OCD 
p~- CO eo ^ CT> 

m CT) CM enm 
^ p^ r- coco 

O -^ CT> — CM 
en tbcM 



— 00 cgmco 
r- — O »J m 

m CO ^ CO CO 

CD CM cbcj) to 
h- — CD CO CD 
CO — O P- CO 



oocD cgm ^ 

oomoo — m 
P^ ro CT) CO P-- 

r^ OCM CO — 

— p- — "C o 

— CM p^ ro m 

■- 1- m 



r^ ^ h- eno) 

— com to<>j 

Ol CM CO CO CO 
CT) — CO to CM 

— — CD to CT) 

CM — — 



tocMm 1^ 

CO tn CM CD 
coo CO P^ 



o - Q* o ■ 



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135 



tfi^i^oco incooooiin 

CM 1^ •- to P^ -^ •- "<» CM -v 

O CM CM in O h-I^CMCOO) 

■- od o) C3 CO cii ^ in o> o 

o n -^ CM •- i^oocjiin 

in»-incMCM r^r^"- m 



to in CO CO to 
(^ -C •- OOCD 

CO in N- coco 


^ r^ CO CO to 
oooininin 
rococvj'.- CM 


oinmooo 


CM ^ vnr^ o 
o ^ vn CM to 
cor-, in -T •- 


in ^ O) to 00 
CM «- mco« 
int^ coof^ 


ooinoo 
inn rsico-^ 
to t» r^ tOoo 


•-CO"- ^ CO 

00 in 00 ^ CD 
incM Tf .- CO 


•- oin-^ CM 
CM^-cotn ■-? 
--to --00 to 


Cn'-CMCM 
f^ CM eg CO 
CO --to CM 


CM •- CM CM CO 

of^ tocoin 
a>CM ^ ■- r~ 


CO 1^ CM CO CM 

^ (3> tr cocM 
^ CO ■'t in ■- 


*» cvj toOTin 
nmco •- TT 

OCO tOCOCM 


CD CO ^ CM CM 
CO -- CO »- ^ 

<3 — CMCM •- 


to to in t^ r- 
to tOOCOf^ 

CM^CMf-- 


coco ^ CO — 


in f^ in CM CO 


■WO) CO CM ft) 
inCMCDCMO) 

'-co — r^ 


•-incocM 
CO •- • o 






CO CM 00 in CO 

CO 0>CMOC0 
to (OtOOO CO 

o -v to' o o 
en -c 1^ CM f^ 

CM CM ■- t^ 



§a>oo com 
f^OiOCJ) 
CO O to to CO 
00 to 00 CO ■- 
m •-m ^ CM 
coco r^ 



mo •- CM •- 
coocor^ ^' 
■c coo> -- •- 

CM CO to OO Ol 
CM O) t^ op '- 
^ O 'J 



^ ncM mtn 
•V •- .- 00 in 

V CO 00 ^ CO 

m' CO ■-" f--' f^' 
^ o mm to 

CM — CM CM 



m •- cotoai 
^ — to coco 
^ ^ CO ■- o 
CI) CM to CM •- 
•- to CM to ^ 

mm o ^ •- 



oooo ^ r^ m 
r-. ^ 0-- ■^ 
om CO ■- to 



ooa> CMOim 
•-tjio «- ^ 
CM CO to to •- 

§' r* m' rv.' CD 
OO 00 ■- CO 



CM *- to CM CO 

SCQtOtO •- 
CT> 3> m ^ 
^ oi to a> 00 
CO O) >-* ■"! r^ 

tJ> •- CMCO 



r-m^f- •- 

CO CO O CO CO 
r^ Ol CM to CM 
r-' ^ in r^' CM 
OCO p- mm 

CM CmO) — 



CO f^ 00 CM n 

CO --wo "» 

CM CM CO 0> to 



>- •- OO ^ 

o ^ •- m 
^ moo m 



(^ .- tO'-m 

CM t^ CM Tj o 
■- -W tOCDO 


OOCD t f^ 

^ Tf CMt-- CM 

to cJimcM •- 


0(^ ■<» CVJCO 

O ^ ■^ tooo 


CO 0> r^ CM to 


cncncMO) •- 
CO r- r- O) to 


OCM to »- *- 
^ r-- CM tocj) 
CD<3^ <0 to (D 


CjlCOtO —CM 

m o to tOtv> 
CM0OC7) '-r- 


om --c^iCM 

CmOOCO <J 

or-- mo •- 


CO CO tj) CO CM 

r^mmcoto 

iTOCOCOf^ 


tOCMCOCTl -- 


2§?g 


OO CMt^ to •- 
oo CM CO cor. 


coomto CM 


co'^ oomo 

■^» ■^l CMCM •- 


tj) CO CO 00 to 
CO CO CO to r- 
tO tOtO CO •- 


""I OCDOOO 
COOCMtO-- 

mcNjtorg ■*! 


(3)omcoo 

OCM COCOCM 


OOcof^-- 


T- mcM(j>o 


CO (J> --CO to 

r-^ocMCMm 

m--t7)r-'<r 


OJCMOtO -V 

r^ i^CMOom 

toco — — 


COCM "<» OO 

cocomrt 


o 


-- CM 


— CO ^ 




»- ,- CM — 


•- 


•- CO — 


CM CM 


CO 


— ^ — 





m cooco 00 
•- CMOOO ■^ 

o CO 1- m CO 
ai r-.' to' a> I** 
^ m •- CO CO 



tommto ^ 

o' oi o> m' 00 
-- mtor^ 00 
^ CO r*- 



cooio •- o 

'- •*» O} CM CM 
-- ^. 1J tOCM 



CO COcD •- ■V 
r^ CM 0)0r^ 
CM CM CM CO 



to ■- to com 

■- COOCM TT 

oomcMto o 
m co' oo" -- »- 
CM r*. -- f^ (^ 
CD to cum •- 



(N -- Oir^ CO 
CO n coco 1^ 

r^ CO to CM o 
m' r^' to' m' m' 
m f^ CM a>i^ 



oif^ CT) r^ CM 
to^- m to •- 
0> ■- CM ■<» ■<T 
r-' oo' f^ td •- 
*« t31 •- o ^ 
CO CM m 



r- m o r- -^ 
OCM h- Tj a> 
^ m CO •- -- 
V r^ 00 O) h- 
■- CO -- O CO 
OCM ro o 



— O) •- CM CO 
mCO CM CMtO 

roco CM om 
o o> m CO »- 
toco ■- tooo 
CM coo •- 



CO r^ r^ CD o> 
OCO*- OCO 
O) O •— CO 00 



ocT^om 
f^ ■- m ■* 

»- OOCTi — 



CM com ■"» CO 

CO CM COff) »- 
CM T- ^ r-. T- 



O) 1^ m CM ■<* 
CO r^ CO CO ■- 
CO m oim •- 
^' a> ^ oi ■- 
m o CD f^ J) 
(MCO r^ 



CO m CO -^ m 

n com ■- "J 

CT> -- CO CO to 

r-' cm' --' CD r^* 
^ r- O coco 
^ •- OCO 



m r-. f^ »- «T 
CO m o CM ■- 
•- o> to tooo 



O'^ CO TT o 
O •- m (M (D 
CT) to r^ CO O 

CO -- CM to oo" 
00 ^ r^ to CD 
■'I ■W 00 CO -- 



m ^ CM r^ O) 

^ CO CD CO O 
1- CM CD t^ CO 
CO r-' to O CO 
CM TT >- r-- n 



m<o CO ■- •" 
tjicoo) r^ m 
CD <T> -v -- c:i 
r- Tj' CM O r— 



CM ^ 00 TT CO 

ro CO r^ r- -^ 
cor- cntoco 
tD "*' O C- ■W 
CT) r-- o CO m 

r^ CM CM CJ> 



CD (DO to O) 

oooo) O) m 
m Tf r- CD to 



CO mcM toco 
to •- f^ CM m 
■- CD CO -^ m 
csi ■^" cm' tt* o' 
CMcomr^ r^ 

•«J-CM CO 



o O) to CO 
■n (N CM CO 



CM 0)0) o •- 

a> to o to (7) 

00 CM CO CM CO 

td CT> o m" »- 
■^ ^ CMco r* 

co" 



CO "- OCO CM 

tocomcM 1- 

CM (D m O 'V 

m* r-' o' cm' cm* 
CD f^ r^ ffl O) 
coco N- 



00 f^ •— cooo 
■^ CDOl O ^ 
CD m CO 1^ CM 

co' m* co' ^ T-' 
to CM 00 r-- ^ 

^ •- CM -^ 



m ■- ncM o 
CM •- 1-^ coco 
•- CO CO m CO 

P- ■-' ■«? ' 00 (O 
O) *» COOOf^ 

CM CM CM CM 



to O OCM O 

m ^ com CO 
tj) ^ mto »- 
r^'o "-'h-'co' 
m -~ -^ to f^ 
(D h- CM m •- 



(D(D ^OO 

^ o ^ n m 
o'm'cM'o'o' 
^- f^ cooco 



(JlCMOf^f^ 
'-OlCO'^ to 
^ mCMCO(D 

to' co' m" (7) -^ 
•- cj>mo -w 



CJ> 



im 



1^ to (7) oo CO 

CDCMI^ CM Ol 
P-- O CO CD ^ 

•- oo' (D co' a> 

D) CO CD 00 CD 
O) CMCMO 



CO CM O) ^ to 

O) coco to O 
O *i m CT) 00 
en' --' n CO o 
to ^ o m CO 

CM coo ■- 



N. CM to CD m 
coo •- O CM 
•- r^'-cocD 
to" oci h-' ai xr 
(o r^r«-cocM 
meo CO 



CM 



0) 

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C 

C 
O 

O 
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>i 
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(Q O 

a— 



1— O oo CO CO 
f^ oooo 

O to CMOO 
y-' to r--' f^' CM 

CO tootoco 
m »- tocM m 



comom o 
f- T-m'^ CO 
o r-. m o m 
o co' >- --' f^* 
^ mom CO 

OOCMCM o 



CO r- (0(00 

»- m m i-cM 
CD CO CM CO in 
O •" CO CO I — 

cm' 



•- CO oomco 
m •- cDoo •- 
o ^ om r\j 
r- ^- r- r^ --" 
CO o ^ (O oo 
to ^ (DCO •- 



to r- IS, mo> 
•vrnrv. oo 
•- r- -If m o 
h-" m' -^t' o ■- 
1^ CM -^T ooo 
ocom I-- CM 
•-cm'ct) — ' 



o 1^ m OCM 

CO CD CO O f^ 
O ■^ O ■'f >- 
^ CD O ^ CO 
CD ^ O CM to 
CD -- CO •- ■- 



0(D 1^ OCO 

to r^ CO oo 

CO CM CD toco 

CO o r^ (D •- 

CMCDOCMCO 

m*- CM — 



CD 00 CO to CM 
^ O CO O CO 

oo 00 1^ CM 
CO O O CM O 

o CM •- o m 

CD ^ CO m CM 



»- CO m o ^ 

om to r^ CD 
OOOCM r* O 
co' cm" oj to' oo 
•- toco ■- r^ 
m CO CO CO 



(o p-(Oco m 

•- '-OOOCO 

(O »- moo f^ 

CO (D CO CM CO 

o r^ CO CO ■- 
COtO — o 



Oh- COO 

or- «- to 

CO ^ 00_ CM 

CO CO* cm" --" 



o -- *- 



r-- o -- CO m 
CO T --o •- 

CM ^ -- CO O 

V o' r>.' co' r-' 
(D to com CO 

CO CO •- m 



CO ■- (DCO CM 
■^ O ^ O CO 

toomm m 



CM ^ (D to CM 

o CMO com 
mmo "-m 

CM co' h-' CM ■<* 

CO CO o h- o 
m ■- co^ 



-- r^ moo 

CD •- CO f- •- 
OO ■^ CM CM ■- 

■«T (O m' cm' r-' 
•- (D CM t- oo 
(OCM CO CO 



O O (M (31 O 
O OO •- CM CM 
»- coo .- O 

co' r-.' r-' o' co' 
to CO •- o oo 
to (^ CO to T- 



CD CM Oh- to 

CM ■- coo -- 
CM O (0(00 



CM »- CD ^ m 

•- O ■- C0(0 

CM Ti inmcM 

cm" to" to CD* h-' 
■W O O ■<» "* 



h- ^ CO (MO 
■^ O ^ Tl O 
mo CM (MO 

m CM* o CO (D 

CO (D n -- O 
O CM CO ■-- 



(O >- to CMtO 

or— o -- ^ 

^ •- CO CM CO 
^' (D* V to •- 
OO ^ CO o o 

CM CO O — 



to r— CO O m 
O r— (D »- CM 
-- CDO CO o 



OOOCO 

^ om CD 

CD CMO •- 



CO CO tO'^ >- 
1- CO ■^ ■- >- 
o m m -— m 
^' m' CM* co' cm' 

I*- ■^ CO COCO 



^ CD CMOO 
O CO'^ (OO 

CD ffl r— o -— 
m CO (o o m 
CO mcMm •- 

■,- y- to 



(D -^ CO ^ •- 

■<»mohH .- 
r- (D m r-. co 
1^ (o m offl 



h- CMCMO ■^ 
o CO r— o CO 

h-_ ■- h- P- CO 

m' »- »-' o' cm" 
r- m »- 1- CO 

,- .- ^CM 



to o cD(o r- 
o to m h- o 
CM co_ CO m ■^ 
^" r-* cm" (o" co' 

O ■^ CO OCM 
CMCO CO T- ,- 



coco to to »- 
ooco p- to m 
r-oooco t- 



co o •- o ^ 
CD r— r— r- p- 
m eg m o o 

CM* o' 00* 1- h-" 

■^ m cDOCM 

m CM CM 



to m -- f— to 

■«J h- I— "» (O 

o o mm(o 
(o' m' co' ■^" cm" 
com rsj to -^ 

CO >- -- CO 



■^ CM CM 00 CD 

o to mm »- 

00 O CM (D P- 

■- CO to r— m 
■- »- m 



eg CMCOmcD 

ocoocor- 
■^ o •- CM r- 
^' co' f— " ■^" cm' 

•- mp- (M o 

CM -- eg 



mtoco t- 
OCDO to 
•- mr-co 



TD'O 



5 S 



h- eg -^ OCO 
m o-^ i^m 
to egoooo 


tOOOOCO ^ 
O tOOCg .- 
(DC0(D(Or- 


P- »- (OCO CM 

om OcDO 


j^ torotoeg 


CM(M m O CM 

CM.- -oo 


oor-ooo 

O — l-CO"«T 
CMCO 0(D0 


CD'-CM »-0 
OCMCDCM -^ 
OCMCMP- to 


moooco 
T cgr-oto 
OCO to CMO 


— or- ■^ o 
^ CD tom o 
CO eg •'I o to 


ocom .- o 

CD ^ CM 00 ■- 

o ^ tocM m 


megmS 


o oo o o ^ 

CD (MmcMCM 
CM (M •- to 


^ too ^ CO 

oDh.-*r-r- 
egeg to 


(O OCM 


m ■^ (Oco-w 
•- Ot- ^ (O 
eg CM CM CM 


oomoooo 
CMoooo -^ m 
mmm ■w .- 


mo OCO CO 

Tl (D 0(0(0 
CO »- 


r- — o -^ P- 
t- CO — mco 
to CD n 


mco »- •- ■>!■ 
too — mm 
mcM CM to 


omoop- 

CMCO CO (OCO 
(M CM CO — 


mtoco ■^ CM 

cgp- comcM 

■^ eg ^ 


eg • CM 



CD mr- ■^ tD 
O mcD CM CM 

o (O n m ^ 
— " ■«* ■^* (o* m* 

m — om to 

O coo »» CO 



to o mco r- 

O CO CM CMO 

CO o CO m o 
CM m to CO CD 
mco to (^ f— 
Tj- ■<» CM CO r- 



h- OOCMCOO 

to (O o o to 
co' m* (D* to' •-' 

CDtO *- '9 ^ 

r— mcococM 



to eg (DcD — 
■V •o' CM com 

CO -W CMO •- 

m' o' — " (D f— 

to OOOOCM 
mr— r- OCM 



I— tomo ^ 
CM m ^ ooo 
o CO o ^ m 

h-" CO to 00 o 
CO CM tOOCM 

m ■^ o o m 
CM* CM co' — 



CM CM to com 
If) r- r- I— m 
r- f- CO (Doo 
CO oi o r- CO 

CO CM CM (OCO 

CO eg ■^ (OCM 



CO m coom 
f— to o —o 
O -- tOCMf^ 

in CM p- to to 
m CM r— T- CO 
CMCO ^ (O •- 



■- ^ CDCDtO 
OCO CO (^ CO 

m CO CO to -- 
o' o" o' ■^' o' 
■^ — O ■'J o 
OCO O O CM 

cm' •-' co' 



CO CO CO CO P— 

■^ ^ to ■^ — 
o o ^ o m 
to' P-' ^' 00* P- 
■«T — to -V ■^ 
r- — oO(D 



CM CM -^ CO r— 

to mto CO o 

O CO f— CO CM 

to co" —" co" — 

O CM CMOO 
•- — CO CMO 



CO — CO •- 
OOO^ 

oomm CO 



to 3 
t/j "D 

O) 0} 
(J T3 



If 



r- (oocom 
OJ cdOocm 

!-■ — OCDCM 
CO o CO CO m 
(D (DCOmf- 



CO — f- CM to 
■V O ■<» eg o 
oo eg m ■* 
^' — cm' to' to 

CMO P- 00 CO 
■>J CO CO 



tooco •- m 

oo CO •- CM 
O CO ^ ^ CO 

m' •-' r-' oo CO 
CO O 'J o 



m •■ 



CO-": 



mcocop- m 
^ CM r- o to 
o to •- m ■- 

—' CM (O CM o 
— to CM — CO 
CO eg CO CO 



coo to to r- 
•^ eg CM -^ o 
(DO ^ — o 
CO p- ^ ^ in 
f— CO CD O CO 
(Dh- CO m — 



CMO ■•- ^ 
oo — P- 
or- CO -■ 



COO eg -w m 
cgmoo ■- "W 

to 00 P- P- CM 

CM m o CO r- 
CMO CD ^ -w 
o — -"t m 



to tomcMto 
»- CM 1^ tooo 
o m m CO m 
CM eg CO CD m 
r^ iD CO O O 
o eg CO — 



o ■<»■ tococg 
mco -f mco 
m eg r- m (o 
o ^ •- ^' o' 

CO ^ CO O CD 
CM CO O •- 



•- ">» Of- CM 
f- r— (— CO — 

oo" — m" (D ■w 

CO — CM CO <— 

CD "C (D 



CM coo O 
r-r-m'^ 
CO '<f o o_ 
cm" If' cm' co' 



I- tt> J U) »- 

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^ tn ° njt: 

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136 



Individual Returns/ 1978 • State Data 



og r^ CT> CT) tD 

■«» O CMCO ■<? 

ib o rS oi iT) 
^3- (N r- CO O) 
'J to o>CM r^ 



r\j r- to •- -^ 
OT ■- •- CO a? 
•- cn^ CD m 
CO CO r^ '- (TJ 

-- OOO '- 

r- CO to CO oD 



Ol CTl C^ coco 

CM o en -Tif) 
oi CO ■^ in r- 
CO ■'J o ■^ O) 



CD CO CO O CJ^ 
CD >- tf) CNJ ID 
CO to O CD O 
CO' -^ CD O) CO 

CO-- •- OCCI 

m •- lo CM CD 

CN Csi CM CO" 



COO) r- CO 1- 
o in ■^ o '- 
O) m CD coco 
tD cd' t--' cm' cri 

lf)0 1- IDCM 
CfiCM CO IDCO 



h- O) CM CD O 
t»- CO *- in ^ 
If) ^ r^ CO CD 
CD CO in CM in 
in CT) ^ in CO 

CM in coco CD 



o en cj) r^ o 
CO ■^ cvj cmo> 
CO O) '- 1- CM 

■<t cm' •-' iri •-" 

CO O O CD "- 

1- cj>focoin 



ocoocMr- 
CM r- <£> oj r- 
'- — CJitn ■« 
co' »- r- 1- »-' 
Oi r*- C3J O 31 
CO CO CM CD P^ 



O •- 'fl '- CD 
1^ '^ Ol CO I^ 
OOOCD C31 r- 
iri ^ CD iri r^ 
CM Tl CD CM CO 
00 -^r CM CO CD 
--' co' cm' 



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Alaska 

Arizona 

Arkansas 

California 


Colorado 
Connecticut 
Delaware 
District of Col 
Florida 


Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 


Maryland 

Massachusett 

Michigan 

Minnesota 

Mississippi 

Missouri 

Moniana 

Nebraska 

Nevada 

New Hampshi 


New Jersey 
New Mexico 
New York 
North Carolin 
North Dakota 


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Oklahoma 
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Pennsylvania 
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South Dakota 
Tennessee 
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Wisconsin 

Wyoming 
APO/FPO' 
Puerto Rico 
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Individual Returns/ 1978 • State Data 



139 



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f^tDeOtOh- 0(^IM^f^JO CT><D'-C)fM DlDif)^ 

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^i/ir^r^t>j r- r^ to ID O i/l«-(O00u^ h-c^*-(0 

r». 01 ri » •- n tn co c>j r^ to eg to •- 



<D^"jrsju3 j^nicvjn i^eOfoa>(D oo^cnjO)^ oory — r- ^ ^n^-^r> (Da>CT>on {DCy"-^*- 1OO1O55 o^fflmmoj 

nm^'^'- lO'-ntD— oii^r-csifft «/i--(OOh- ^■-iDn(Vjf^"j(DO<o mrsj^^m oitM^ — "T mh-r)0(^ cytsjOtootn 

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r- m csj m 
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: •- n CM iD 1 in 



■-TOifltMOO OCTttOCMO tD'*>^0''^ wCM«-r-v 

(Min — for) (DCMfM — r- cm— Of^m — to^-coo 

r-u3iDr--to "-ini^"- ^OOiOOOi •-ffif^ino 

r^aooi'^ir> cOtDO^r- r^ooci — r) <DCOa>r-iD 

ffi^r--tDw tTiCTi'-Oin r^OcOiTic*! c^r--CMfMr^ 

nn^u^*- r-eoooiDCM (o*- — •-•- •-•-a>to 

«- "-CM 



Oicnr^CM, .,,.._... 

r~ r^ O^tOr- a>f^CM<y»tD 

^OO^tOCM coeoOi/i'- 

CO en n 1^ — CO l/> O CM 
^ — CM 



-— .- rtr^ocOCT) MiDTO 



Oj O CO iTt <0 O O) {" 

i/StOCMOCO COCO' 

1^ r- CO (D •- 



r- m n CO f 



r-- *- CO ^ to 
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f — CO c> — CM in 



t£) CO (O (D f^ 
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0> ^ CO (O in 
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CO f^ in o CO 
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inr-r-tDa>*~— enoOfo ^jco — (O^ 
inrnmov Ocor-coo inco^coo» 
CMiotO'T'n Qf^incoi;:; 1^. .^ .1^ — r-^ 



fM«-f^Oi<0 (O0»f^'-0 ooin^in 
ocMO>o"» in<otor-.o — oeo^ 

CMfOtOincO CMOOOCOin •- r~~ iO G 



inininov tJCOr-coo inco^coo» cMr-CMr--^ cMfotomn cMoooc^in "-r^itJtj 

CMiotO'T'n Qr-incot^ cMini£)"-o r-incoincM oinr*"-^- coCT>»-inin toro--io 

Ci^'DCM'- *>— otDffi in^oo^to CMininooo CMr^toco^- ^^cocMin ^incM(D 

CMcococMtc cOfM^cMCM "-fooin"- rMr--r~in(o cO'-CM(OCO "-incMinco --co 

.-•-rvi*-'- fMin»- to fo T-(o .-t— •- 



<0 <N CM ID iTi 
O CO C7> CO 1> 
tD (O (D CO •- 
CM CM CM •- 



(O r- CD ^ r- 
m CO o f^ a> 
t 01 CO — in 



CD r^ (O i£ <£) 
CD 0> •- — CO 

r\j r^ iTi CO 00 
CT) 01 in iD f^ 
(D CO Oi CO r-- 
in CO CM ■w 



OCMCSCMtD f^COlOtOC) COtO^-CM"- 

OO'TCOOfO tDcOOt — <3> CO— — CMU-i 

OCOCMO- CM.-rMO(£) <MOtD — CJ> 

00 — com f^nOCMI^ CMO(DO>in 

CMr~— CMC) ^-— o^oo oiin — to 



cooocoo coco"* — m inTfr-inco r^mcor- 

lO'-O'^O Of^O^CM (D^OOco— C)OlCOCD 

(7>CO — Cv*rO r--^(D(D1 mor-OO (DOCOtO 

CMCO— OCO ^nCO—O CMCVJlfOCM lOf-COO 

.^v.-.- ., f^r-co^co CMOcoocM ^CTrm— 'J <D m 

CO — (Dm—ococoo* CM — •*o— ^tn— ^ — 

.- CM 



in CO CO CO CO 

in iD in CTi CO 
CO ^ r- (D tT 



CO •- CO CO o> 
(O CM in O CM 
<D CO CM CO — 
ih CO CO TT o 

o CO in CO ^ 



— CO CD CO o> •- c 

— 00 f^ in f^ in a 

(O CD in CM CM r- u 



■« ID (D CO — 
CO CD CO <n CM 
"J — in 



CM — 00 CO in 
01 1^ CO o o 

(O CM CM CO 



Omcneoco tDioooryr- inrromoo 

oicotD'jo cOfoo>inoi oioooo 

COOCO^CO (D'-TTCMr- OCOCM — iJ 

T — IfOCO OOCT)' 

y — CO— 01 — OiOf 

r m r- ^ — *n cm 



ooitOf^in Of^cooo 
cooiincMf^ i^inooCT) 
(DTCM — CTl t~-^fOin 



CO (D ^ CO CM CO ^ CM CO r 

cMOm— ^ eo^^eoi" 

'JCO'JOO CD — tO"*^ iwTi^J — ui 

r--. CM 00 CO CM CM 00 ■^ m O O CO CO O) o 

— CMioooo (ococoin— inro— — CM 

OcocmO cm ^fo— in^- in 



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1 i 1 ^ I I ~ : 1 ! I I I I I I S I I M ! M 



II I I I I I I I I I I I I I I I 



^ inoiDinoi ^oco — CM (DOcDin^ r>^CT)*-fOin — (OCTiCMCMf2c^'~C3^ O'-cocmco CT>oocor--tM wcocococD vincMin^ oicoof 

K or-n^in f--^o^CM oocococM ^tocOTr- ot^vintn%iDcoi£>-^ ocmcoi^o> ocoojooti comin — id CT)r-ooCTi^ ^oco 

t- (ooDO^- — — ffiCTiin eof^- ^o inr^ffiOiD ^co— ^ooCJ^ro^o CMin — cmo^ cm — cucvjin inr-^i^iDr- <niooo>o CMf--ro 

«•' f^CNjCMCDO (DlO— — (D CO^'^O— ^"JCD- CM COinrMr--CD — CM^ — CM COCOCOCO OlCMCTlOO- CMCMOICO^ — — CT>(00 

O— — — O -co— CO— — CM - "■ " " "- 



.- CM 



cD^~ — ^in inf^iDO— CO — CT)CT) — 
inin — — CD (DOJcocoo coCT>fO0Oin _ _ 
oico'^cDin COC001COCO '»■?— OiD iniDC 



. _ _ _ CM - - f 

inin- coin in — — '^ 

cDOCMr-co inoi^*" 

fMCOO>inCM oof^— '■ 

-0>inD o>'— CM"" 



— cocor^CT) (O^omco 
CO CM in O) in CO CO o o f^ 

— cmOcoco torof-foo 



^a)CJ>coo co — CMOco inincD 

a)tDCM'-0 TlOi^lDCO --(Or- 

t--cO^COf^ fficDO- ^ cDinr^ 

CTiincDlD ^CMincOO* CM CM CO CM CM ffil^^Olu"' "-r^*- 

— — 00 coin^i^- i/)CMfM0OCM co^coin 

CO — — ^ CO 



O CM — CD O r-- CM O O r- 

r-incor-o ovcor-.— 

<ji t^ Oi V t~- cor^-- mcD 

CDCMt^CMCM COcbO^CO 

cmcocmcmo h-inoin^ 

CO cocMin (OCO — — f- 



Omoornf^ ococof^cn 

cDO^rorO'j ^or^coin 

rj — 00 — <N iniO — CT> — 

— <D — 00 ^^jr^OCT 

CD — COCOlO COO^lDCM- 

v— coc^ ^ro^in — 



— ^^^O cDCT)a)^0 coooOifiCO r-inCT)^0 cvj- r*-<Din 

^cocDr-co cDf^cD — CD iDr-- ^co CMin- cDCT^ m <r> c<t o i~~ 

o — r^-CMCo cocomcMt r-r^cocDoj o>^in — co mcoinco^ 

r^to — COCTl CDCM^ — — CT)'~-OCTiCM cOf^^^f^ Cmcm^- to 

cji — CMincTi r- — orocM cotooocor- inoiio TTOorumo 

ini^o^— co — CM—— o — "jin CM^co^— cm ^cm — 



(^ o^ CD in CO 
in ^ 01 ^ CD 
in o o CO oi 
o ■* cr — o 
10 Oi 01 CJi ^ 



r~- o CD ^ 

^ r- — in 

■V (J) o — 

CT) CD — T 



1 in • 



in 



— CM 



CM 



W Or^inCMOO O>c0ino^- 

01 s^co'vin o>0)O^C>oo 

C4 CM^cDCOCO (Df^^OCO 

o Tjinco — CD oinoi^^ 

e4 r~~ aif--co — in — CMin 

A 0> — — ^ 



— CO CD (M 01 

O) w ^ in CO 

ffl CM CTl — CO 



0> r- CO CO O 
CM O) CD CO 0^ 
ffl O CJl O CM 

CM CD CD O O 



r^(Or~.oDO cDr*-»-r*-<D O^^cmo O'-Oin— o — i^CTJin in — ^r^CT> CMr--cocD 

coinoieoin t-incMin^ cmiDcD- in cocm — in— ooco — inoo oicoco^^j r-incoin 

eoiDOOco iTJCM^o^in cofO- (D— — cDinOCTi cDinincoO) coinincMco •-•-r^cvj 

xiicocOfo corocDCM^ cocticm- cm CMCOCOO>— to — 'jinr^ co — — cmCT) r^--' in 

in — cocoin CT^roincg^ cocor-.cOfM o — O^^co cococmoc- 



- CM CM — 



CM 



COO 
CO CM 
— CD 



-moo .. . 

13 m CD (D — c 

D CD CO m CO c 

O) CO CO ■ - 

^ CDO) — 

— (J) CM 



(3> — (O 

o m CD 



COO^fOOl® CMO^CMf^ h-CO^^CO CMCO— r-CO 0>C\J — O^ 

moco^co mcMf--cooD cocD^mco inr--f-~^ci fMOCTif^oi 

r-tocomin cococM^f^ cmcd — coo ct>ooo — 01 a>CM — cmo 

- - — ^coCTii^o coin- coCT) comcoffl^ co — mcMO 

CT>COCO<OtO — — CM — CO COCMCMlDCD CDCOcDCDCO 

r^ ,r-< f-\ >r\ .rt (-iinrurir-i ("^rtfTiinr-. (Tt t^ ert r- r^ 



in ^in — ffl— ■-cocji'^o com- ojcn comcijio^ 

o> CMmooco a>coco<o<o — — cm — co cocmcmido 

^ (Of--infflco r--momin ococmoo co^fficof^ 

ihcO O^ — — CMCM ^^o>co — 



CO CO (O O CO 

^ in CD CM ^ 
r- r- O — O 

CO Tj CM 01 CD 

m O in CM r- 
CO (D CD CO CD 
CT* — — CD 



r- CO ^ CD m 
m CT) CO CM CO 
CO o r- m o> 
CD 1^ CO — a> 
m 01 CO <D CO 
in CM r- CO CO 



CM CM CD CO CO 

r- r^ — — r- 
■V CO m CO r- 
o> r^ r- a> CO 



^ 1 CO ^3 

o 00 O CO 
— CM CO i^ 
CO — CM CO 
CO TJ CM 



r- CM a^ CO ^ 

m CM CM CM CD 
(O T O en CD 
•» ^ CO o — 
CO CO m — CO 
— — 00 CD CO 



— O — CMCD 
CO^OCM^ - ....... 

CDCTi---— CO CmcDCOO 

in in CO m 01 

CO iT. CM CO CM 
O — CM CM O 



-CO — CT> CTicomooo 



O ■* CM CO — 
— CD CO — O 
I' CM ^ CM CM 



in — oo>co — ^co'TO inffieooin oococmi— tc mcuiDoo 
CT^nCMf-~Oi mocOcDCM inh-r-coco cOcoa)Oco'^'^'*'C3 
in^m^CD OOCD'--CD TOiOOcO^- IDCOOOOICO tD— ^CTi 



cDCTioO"— r--»-co — Oi oicomooD tcmvcmcm in^m^co i_iuii.i'--iu ■quiuun.''— IDCOOOOICO >*'—"««' 

cO'^Oico ^^r-coco co^inCT>— r-iDCM^CM 0'jmCT>co cmco— cbo coo- cmcd •— cocm.-"cD cO'^CMm 

inCTicoco CMOco^-ffi f--mocMCO ^^•- — m r^ — oi^Ci co — ocMin 0CT>0'~-^ r-~-CMcoc^[o cd^-cmco 

- — ^mcOCO ID n O CJ> - COC3>CDCMtO O — in ID V — CD-OCDcO ^ '^ 



CMinOlCOCO CMOtor^tO r-ifiut^ 

eococMCMO) CT)®OCMco m — co^ 

w- V— — — — CMCO — 



O CD CO (3> "^ CD 

O CO h- CO C) ^ 

« — O CO CM — 

at ro <D O CM in 

(M OJ (D to — -^ 

CD ^ tD Oi C\* — 

<M CM — — to 



04 



CM 



ojcDcD^m cDOf^mco moicomm cDtocotoo ^mocM— comcotom aimocor>- ocococmco totO'^co'^ cii^oo 

Q^f^^co (Dh-CT>^t~- (Dinminn cooinoiCM in^r-to- mr-^cMm — inoocoCTi CMto — coco ot^co^oi ^ — r-ffl 

•-CTiTincM oocotocD— (M ffi t~~ t~~ 03 CMf-inf--- mooointo cm- m^-to oin-join ■^mcocMco i^— fflcooo ooo'Jt 

CDOICDCO^ "-""CMmCM — OCDODin — COCMOCO CO'~-in"T® CM^O>010 ^CMCOCMCM OcO — CMCTl COTOlDCMT 'JCTlCT>fO 

^J^^f^— — CM COCT)C>CT>CO m — iT'lO incOCM- CO O^^CMCO OtOOCMCM CO^COr-C^ — COOTm CMCMmm^ m — CMCO 

(Df^coco^ cocDinr--— CMom- f^ cococomcM --in — cooo ■-tOf~-r--^ '^cmcmco'^ cococmcmoi tooi'-^o ^ ^ co 

CMCO f-~tO CMinCMCMCMCO ^mOCO— ^ — CO U>CO OCMCMO — COCM ^«J — ^ 



— CO ■<J O O 
r- — iD Cm CO 

to r^ f-- CO CM 



cT) o> ^ f^ CO o CD t^ CD to in f--r-.^eo iobcMCOffi ooinCMOoD CT)Cm — o^- f..T-inr^rv. — OCMCO— O)f*-tooo — cmcocm 

r-.OCT>eDCM tMOcot-ij — mo — o Ococm — o cdcocdocm tocMr-coTi cMr^-TCMO mcoi — CM ocmcdcoo^ cocoo — 

O><j>r-r-oo — TCO^iD ocor-CMf^ "Jco^cmco OOiCTicmco omcMOiCM co^i^OJ- cococMr-- Otocoor-- m — CDco 

— tOfOlDOD ^ — COCM^ inOCM — in OlCTl^ciO tOCMr-r-CO 01— — CM^ OOCT) to CO CTlCOCMlO^ CO — O^r^ CM^CMT 

co-^cocDiTi cor-- CM^ ^or-'w— cDr-otO'^ oeof^CMCo cMicMinco i^,-tD"«[^ ^cooocmcD cocMr^roo cor-cNo 

— cMCMCMco cococoino OCT)- coi cDCMmmi^ ajCMmcoco oo^mocM oOO^co ocMmffi^ — omcDco — co — 

^ ^ to- ■tCM— — — — CMCO- — (MCOCM ^"^-'^ — — W CM— — 



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140 



Individual Returns/ 1978 • State Data 



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Adjusted 

gross 

income 

less deficit 


in 


43.379 
•7.644 
49 196 
42 181 
37 463 


16357 
•4342 
15.943 
•1606 
93344 


•8 782 
12 307 
18,280 
20 161 
76 485 


21660 
•110 
13 086 
13,873 
17 640 


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ocMiD tr in 


r^ CO m in CO 


^ CO f- 1 CD 


CM TJ CD O CD 


CT^ ■— in O) 1 


— 1 O 1— ^ 


r- COCMP- - 


- O CD CO CM 


■•» »* o CD m 


to CO CM CM CO 


■^T CD CM ■W 












in 


O r- V ■- 'J 




•- to ID O 1 


m O "J CD CT> 


Ol lo in •- (D 


^ Cy T or- 


CDOmCTi - 


CO CD CD — OO 


ID (C COP- - 


OO lO oo CD CO 


(OCD m to 














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CO ^ (O — O 


CO CO lO C7> m 


to O ^ CO CO 


CTl - Tl OCM 


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CM o CM CO m 


p^ - m ■- (O 


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m - CO (D 










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CD P- O CM CO 


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m CM ■>? CMCM 


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(6-*!^ ^ 


CO — P-- m "»» 


-ftoocoijr 


CO OO CO Ol CM 


P~ 00 CMP- CO 


CO mcM CD 








die 






^. 




<NOi n mcD 


P- t- (D CD O 


- OOOCDOO 


CM «J tT to •- 


— mcD ■T CD 


COCD COCJICD 


CM-w m - CD 


to CD P- - CD 


CO CO ru p- CO 


CO eo rt oo 








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fO oo — CD O 


CM -w mmr- 




fOCM ■- O CM 


- f- p- O CD 


com ■^t <DcD 


^ - CO CD (O 


CD to to — P- 


COCO — — m 


•^ r- to t 














CO CM — r^ (O 


m CO m CM CO 


^ o m CM f^ 


CO O 1 ^ CD 


CD 1^ Ol CD CM 


CO CD CO CD O 


m" (D T Ol p- 


mCD r- CM -"J 


CM - CMCTIO 


m m p- CD ^ 


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h> 


to f^ r^ <M O 


o CM CO cJ> in 


"- in in in (D 


m in ro CO iD 


•^ OOCO •- CD 


m - CM — CO 


O Ol CD CO Ol 


f^ O CD m CO 


m o — cDco 


r~ in r- 1^ Cm 


CO Cm — 1- 








S 5 


in 


V 


m fofom 




oo - — CD p- 


"« CO m m - 


ID f- ^ CO to 




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CO 1 CO (D - 


^ — r- — CM 


I-. mcMP- 










15 

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s 


CO 












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-<J00CMO^ 


m - cDf-- m 


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r-~ CO CO CO <D 


f- CO •- m CO 


CO O) CO P- to 


p- O 1^ (D m"" 


OOCD P- CM(D 


^ mcDco m 


r^ CD CO to CD 


mmco — 












m 


^ CM CM CM CO 


o CM m (D "- 


m ID p- CO in 


to CD oo ^-- O 


O CO O CM •- 


— CD CO O CD 


p~- — oocM m 


m CO CO CM CO 


CD — CM M (D 


CD ^ mCDOi 


COOCD CM 












« 


O m CM CO — 


— O CM CO CD 


CD CM OOOCM 


- comoo 


f- -r -- m m 


CM CO iD T CD 


CD P- ^ p- ^ 


— O — CMCO 


P- 0> CM 00 CD 


O - CO O CD 


CO — mco 












in 


O CO CO CO — 


Ol CO CO r- CM 


CD CD CO O ^ 


CM CD CO O O 


CD O m m ^ 


P^ CTl O Ol CM 


(O Ol CO O P- 


CO m CD m CTl 


cMcocom - 


(D P- P- CO P- 


O r- CD to 










lEl 








Ol^ COCD^- 




TT CT> O) CO CO 


CO m ■- o CM 


r- oo CO CO CO 


lO P- CO ■^ (D 


Ol oo CM m CTl 


CT> Ol Ol P- ^ 


OCO CD CD CD 


(DO ■« CD 










■w 






- CD CO •- 


^ CM CD O CO 


CD — in •- CO 


m o CD p- — 


CTl - m ^ CO 


^ m — mp- 


— O P- -J CO 


to in CO ^ CO 


CO (D Cm - to 














ei 


O — r- in r-- 


CTl — — — CO 


m cocM o p- 


CD P- CD -- CM 


m p^ ^ to CD 


•J CM TT CM CM 


cD CO (D m — 


IDCOP- <» CM 


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CD 00 torn 














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(D o Tf m - 


CD CD ■« Op- 


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CM O — (OCM 


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CD V oor- CD 


CD cMmco — 


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CM CD •- P- •- 


mcD — CO p. 


cmo p- •- m 


CD ID m CM CD 


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comcooi^ 


to CO Ol r- CM 


CM to f— m o 


CO CD to p^ n 


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CMCO CT>P- 1 


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CD CD 0> CO P- 


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P- Ol P- CD CD 


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lO CD (O ^J (O 


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^ mcD eocD 


m (C p- m CO 


m CM CO CO — 


CO moi 1 Ol 


CO Ol CO P- (D 


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CD (DO •>» TT 


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^ ID to lO CM 


O CD CD OCO 


— - ID to CO 


CO CD — »T CD 


ro P- r- ^ O 


CO CM -I 1- CD 


— CD CO 1 - 


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— ^ CD — m 


P- O) r- CM CO 


CM ^ m (D 










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•- r- ff) CO CM 


CM m to o m 


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p- 00 - (D m 


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CO -- - f^ oo 


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c re 

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i i i r r 

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outn Carotin 
outh Dakota 
ennessee 
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Vermont 
Virginia 
Washington 
West Virginia 
Wisconsin 


VVyoming 
APO/FPO' 
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142 



Individual Returns/ 1978 • State Data 



i/i»-v»n^ touir^uiO) f*-eoinc>jn oit^Ofsi^ 
■-l^^CT)CO CO<13'-CT)CM OJCOi/liDO "-^O^O"- 
■O'uiOCTio otintNtDr- (boj^ooiT) moiminr-- 



"-r-o^csj ton oiOiOj 
»r) r- Cii •- •- r- ■« U) r- to 
to 00 g^ CJ> r> o to 0» n n 



^ m (M aj ^ 
ro (D 00 00 ^ 
n en oil to >o 

■- (M CO (^ 0> 

■^ eg «- ID a> 
CO ^- eg tn 



«3 r- to i/) 
TT ■w r- r) 
r- ■« ■v O 




m (O - .- ^. 
m OJ rg ^ Cg 
CD u^ ■— Oi ^ 
*-' — r- O) to lO 
— (O •- O f^ CT> 



15 

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-Tjo r-0>Oioa> f-t-r-(£>eD 



- ■>T r^ 



0)^n<Jtto OCTif-to*- r-csjcoto 

^OCgO'>T vr-O — 1 O'-or-O f^^OtntO asmtncgio nojO^coto onount- lOtOr-Mro toooo-jo i"^'-*£M^ ?iPlR,'l 

ocB-fOO) inrgcvji--r-. -w (7) ■* r- -<T to -i CD o ui m o -I in r- o> •« r^ to ^ (m ^ to r- r- oi ■* oa m 3; 9 •! :i * ^ 2 "2 ? 2 H^ « f^ r' S 

^ifixTtDio r--n(om'w tnor-con r-^O'-d oiin«»aDCT) ^tocNi^to ^^■vmin cMr~n'--(7> mmfnin*- <nu-)c\(CDrM nm* to 



f- 



DOJ^CDr^ tDOCNJtOtO cooin 
f-»CT)cor--ir) f--«-incoco "" 



00<T>'-tn HCTiTtntD 



_ ___ __ _ r^cNJinooiT) nofnt^o o>QO»-inr»j Ofn^CT>tD oif^voo p^ootn 

-j.-aJrgcD tDcstbtDd> cjiinf^ — t^ ^iiintDO nm^ — m laiminto co — toro"- '"5^'*^*5 ^5"*^ 

■-TOnTi ^comr^-- oeD(Mr-tO (M0<0 — a> — ^ntoco O«5f^cor- (Otoojr-oo ojfno>^n r-^omO) 

TTtotoco tOtNJ'-'TO r^ Oi •- n ^ iD^tMOJO Oin--(NiO OO^^I^ rgrgcotO— ncDi/>f^O> tptD*- 

OtninCT)^ m»-coco(D '-coc)CT>rn 'Tnto**'^ " " 



rg ^ • 



OCT>'-(^'/l l/)(DdCTli/l r-COOJtOtO 
— — - tooiOton 'jr-ocMCg 
cgrj^infO ncoajmtn 



^ r) »» (M ^ 

T CT> (O 0> n 

•- in Cg O) ^ 

r- ■- <o tn a^ 



■ CO ^ eg TT 
0"-cor-.0 cOtDOOOi rnoir^totD 
r^^oo--^ (Oni^OW) r^toooii^ 
t~. r- .- c^ 00 CT^CM«-(J3fcr) lOtOf^co-- 



_,,_,.-.- .-. _-.. _ i/)toto u^'-footo in^'-O'- ffi'-ooto (Mcootn 

inO</>ootO i/i^jfirncg tOOtOOfg (Df-^oooo^ rgtDr^^CM CTi(D^r--CT> wtOOiD 

— — - __ — — - c)rgTt.-(D r--tn'-inn ^ocmcooi ^incy«"f^ tO'-fflrfi 

^ton^CT) OrgcOf^tO r~~ a> in O^ ^ nn'-inCM ^c-i«-ip 

CNjf'i'Jf^fO ^OiOj^cg ofg--*-in ffitOt'-Cin 

CMCy'JO'- cOf^f^cgr\j in'-ococg ^ 



g n o 



— — CO 



rg 



rg 



en 



n 



Tt n to oj rg r-nocn-- oon-- — •- mtO'-oocn \n \n <d <t> O) oou^•fl■^gn "-r-totDrg oocNjrginn ocoootn oj^tocgo ocsirj^ 

cgnorvjoi t£)-'r)^(n -t <- t£> -^ n xn to to m o> ■^cnocg- cgn-rgcM oo-oo '^<£>f^'r'Z 92'^'^? SiSS?*" ^2°2? 

■tfOffirgiO tMininintD cOfMtnmcg mtonr^^ CDOiiDtjo mr-)(0(Mcn tO'-mtOO r^a>rgi£)tD CgoO'-'-tNj coioirg^ ir>'>y^'>j 

■wr-O'^r^ --rg-jiOtD CNicjitOt^O rgcgfgr^O —r-ono^n inr^OitOO ■j'^i^^tD cor-r-r^to ^ooriTjoi tOTO-^TOin n ^ •- r 
----tcottOii^co^' ' ' 



15 

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3lS 



< o o! 



z 



n in to r- CI 
in 00 ^ CO o 
to in o CO n 

in o — o in 

— CO CO CD ^ 

— 00 •- 00 to 
m ^ eg CO 



"I O to to CO 
r-ntO'-'^ coTtto^o 
(ooiin-itj) tococoin*- 
<--f\(0--ijD TTu^CMCTlu^ 

TTtO'-«-f^ (O'-'-OW 

»- rg 



n (M CO (^ CO 
O ■^ m in tD 

r- •- •» {\( m 
to ■w CT) CO *» 
in o a> to CO 



m •- •- 01 CO 
^ — r- Oi c\j 
CO in Cg CD (^ 



cM'-^co^ ^to^inoj cMtDOio^ .---to^' 
or-otoo) co^'-u->>- omcM — to ottcdcocti 
^^rocor- CMincoor^ TOin^^o" "■ 



(D oo to in CM r^ •- 



— 00" in 06 to 0> to rg 

_-,.-._ "-cor-^oicvj (NO^eoin 

p^coeoocM r^fOto^Oi CT^inr--.-- 

^to«-tD»^ O^oorg«- rgr^^org ■-toO'-in aocMtDi^tO r--coCT)CM 

too^tooo coinoi'-iO fOtor^inin o*'-om'~- oioocmcoo (DOioo 

cD--^tD^ oiinooiCTi ino^toinin (--o>0(0(^ (£)tOintoo> cor-' 00 
rg — oOf- r^^^O-- co co— — o>r^CNtD 

— CM — CM CM 



00 cm cm CO ^ 
•- in CO o CO 
to 00 to — CO 
00 (D in to T 

in CM ^ •- CD 
CO CM rg rg 

CM 



incnr-r-o oir-cootD 

OiJCDinCM CDinCMODT 

^cooicM^i ■-■^iino^ 

incMoooo — cmoOO 

ino^mn ^coootoo 

CM CO — ^ CD in 



inoir^eoo "-co^eoffi 'j^cmcoco r~ino*-oo r-^tooO'-in CTiOoor^fO f^coinf"-*" inrg 

otoco'-o "TO>CT)Oin n — co'-r- ^tomcocD wcMr^tMco inmcg-;— coco^to' 

rotOtoinoir-CTicotDOi*-— CO — CM f^^inin-- — co' 

r-tOtnr^co tOtnin — ^ coin — — ^ cD^^Oco cotoo>^^ 

CDCMintOO CMr--OiCMCD r-r-cOCTioo h^oiniin OOitncoo 

CMrgcoco*- 'j^r^co— ^ •- to — inin ocmcm— — 



coboo^oo oiCMOcD— ^ino^nin tO'ttDtO 

tOCMcocM— ocotOCMto o)coinin 

toto — r-— inOQir^co intO" co 

CM ^•-— ICO — CO 



mm — otn co(T><DtDto ^cgo)CT)n 

rg — OCMCO cocor^coo cocOfOCD"! 

OOi»-r~~— OCMtOtDCO iotOr^CT)in 

^rgrgco- intotb- c6 r~. — toif- 

-CM — ino) — — a>ocM cDtoffir-in 



tn CM — CO — ^ mr- 



CO CO in — CO ^ 



Oi o to CO CT) CT) CO 00 ^ to 00 CO o CO (D — in r^ •- — to CM CO r^ h- cm ct> ^ rg c\j — in di 

- .--.„-. _,iocof— CM a>cotooo> cor-otM(D T-cnmr-tD cootococo ^to — coco totDcooo 

cor-r-r-co omooio CDto — (Dtj tm^tD^ incMCsiOtD incEcomin — -jcgom tommco 

coocMcnm inr-cM^co — comtbo) — coco^^ cMmrgo— moginocM coi^com^ — co^rm 

eoom'^rg co — o> — f"- cocr>cgr--«» ininrgcoco r-^in^iin (--iDinr--cM mcoi^toco 1^ — — ^ 

cocOcotn— r-'OgintO'- to rg— — ^ — torn 1--COCOOI— rg "Jto— cotO- to — ■ 



n eg I — ^T uj u> iM i-j «j r^ -sj .*. ^ -. 
rg— — ^ — toin 1--COCOOI — 

— CO — 



— r- 0» T CO 00 CM "* O "» 

tOOfDCDO rgr-^im 

0(Dh-inrg TjotOtDO 

inorgr-cg mcMCOtb- 

inmn'jco f-inr-rgp-. 
CM rg — ooco^ — CT> 

CM 



^co«- rocNjro — CM r-~tbCTiOin — oooioorg 

eo — inrgr^ — Oirgoieo OcOf^iOtO r^tOO> — r 

rgcvr^oto 0<Dinco— — rvi^tom <D<0(OCDr 

in— inin cocmcmco— in«o^— ^ •- ' 



"J — ^ o o 1^ CO O) f- CT> fg o c^ c5 — ffi in CO csl 

CMOO — tOOl (Dr-cocom tOOOOCDf^ tococoto 

rsjinrg- CM r-^CMtotocD — mor-co to- mt 

h~tDCT>CT>— COOCMOtO inOCMCMCM CT1CT>0"- 

r-.F^r- — — toto — cgO m^Oicon coco — eg 

CMCMCMco— rg itrg- to^—in — ■ 



CO rr CM r- o 00 — in CO <D 

CM^ — CM— r^cor^to^ 

^h-coinco OTOtoooo 

— inO^O) iDCVJCOtDCM 

iincMOCD TTininm^ 

^- ^r^r^^to — — r-~cofM 



— 00 O h- CO CO ^ in ff) CD CM 00 d O) tb to r- ti> ?g V- o r- — cm co t5'S15'c^"m"TfrC^lClC ^ ^ co tii lA r^' i-l ^ f-~ 



< O 01 



o^r-'jco ocDr-tom — cototocD oi'^cof^to — f--r-t^in oOh-rgn 

r-- — cDCMin oiO>in>-o oi^ococo (Or-<Dcoo^ — oi^coo o — inoico 

CMOinoiD cocMr-cDtD inh-r-tor- toihihocD — coo — cD 

f^cOCTi- O Oino>coin r-OCO^- — cgOOOCO r^intOCMO) 

O>cococot£) ^coco — (M ico—(Dr^ ^cooin— intOCT>«0 

■^lO (ocmcmtj— ir>o> — in— in ^^^ o — lOin cocmco^- 

.- — — CM — — 



(Ocor-coco lOOin- CM 

OltDlD — CD coo— — — 

OfOr-cg— ryr-OJO — 



— torg- in cocMOi — 

CT)r-tDCDin Oitorgrg 

'joDcofOin irg — in 

— iD in — in — ' 






CM rg CD (O in m co O 0> co 

iDtDOOCMCT^ CTtCMCTtCMO 

TiiDco^co r-cotor^rg 

incointDco inio-JCMin 

— r^ — (0»j torg- CDCD 

'J 'JCM— into- —CO 



CO •- ^ in c5 CO (D a> to to CO o to CO CO 

ttidcmo^ r-orgO"» — Oin — o 

— CMCM'^CM TIOOCMCT) inCO»JtOf^ 

f^eOCOCTitD CDOOO- to —lOOfOCD 

cj>r-cMi^ u^CMomto m — ^joir- 

(■-- — r-CT) ■^^^in— i^cMinf^cg 
CM «- •- 



CO r^ — o — (Mco^cOr'i cicofgoff> m ■^ lA tB F- o 't CT> in 

TtTTCDCO^ ' — -— ----- _____ 

to rg - - - 
CO o o to OJ 
to ^ 00 ^ 00 
r- — eg — — 



_ , _ _ _ _ . _ K -<* aiiA 

COOOOOOCM inCMCMOO OOtOCMlO ^— coro 
^ - r--o CT^in^itooi o'"~'TincM in-jin- 



QO -J CO r- — 
— CD to in — 
CO — o oo — 



:> •~ o c\i a> (OCTico — 00 
DCMincDtO ■^OTinr^ 
-^^(D— TJ — too — 



tn^-r-cDto 'J— 00 

f'-O^ — ^ <oo— f~- 

(O f~- csKD rg ■ 



— to 



rg 



^ Q} 






ri ,n '-' (O -r 



O ;z J O 

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Individual Returns/ 1978 • State Data 



143 



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