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)
0
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
0
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 0
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)
0
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 0
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 0 05 percent
'Percent not computed
NOTE Detail may not add (o total because of rounding
Individual Retums/197€*Returns Filed and Sources of Income
>•
■o
C
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4)
E
o
u
c
o
o
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a.
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Individual Returns/1978*Returns Filed and Sources of income
29
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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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37
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38
Individual Returns/ 1978* Returns Filed and Sources of Income
e 2
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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*«*onc«
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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66
Individual Returns/ 1978 • Deductions and Exemptions
ass's
S 2
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I
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Individual Returns / 1978 • Deductions and Exemptions
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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 0 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 0
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 0
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 0
■1,798
■04
■115
■8.8
■2,447
90
2,500
37 0
■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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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 0 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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c^o.o'o'og
o o o o o R
en m »- CM m »-
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CMf^ r». S S
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»- CM CD CM •-
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CM 1- * r^ in
CO en en tJ) o
r«-" to V m" ai
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moo oo en r^
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to" cm" m CM O)"
■ enmo tp
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r- en CM® to
f»- to »- » ■*
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r^ f^ CM ■*
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OTcn^m r-
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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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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
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Individual Returns / 1978 • Age 65 or Over; Credit for the Elderly
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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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123
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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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CM r^ O) m CO (D •- CM o eo to cm ^ '- eo r^ cm p i^ »- oi o> ^ in eo r^ cm o oo -v '-tOf^cO'-
i~ '-CMCOCM y- CM <D »- CO CO •- •- »- CM
m CM '- '- o o •
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131
cjoi ■^ <o<o to <X)t^ <o <n cMc\ir^^*f
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CO in ^ CM A CO (o r^ in wocm^co
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p m P CM p
com •- ■* r-^
cMp*o'p"r*"
r^ p CO CM m
CM o O) ^ O)
m'co*o*r»-"^"
<- <- CM
p 0)r^ m o>
mm ^ P p
cDh* CM m m
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•V f^ CO cop
r- 1-r^co*-
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CM ^ CO in f^_
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CO ■<- m o m
w" O) CM o' 00'
CM eg m CM
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PpT- .- CO
m K O) p 3
00 r».' ai 3' 3'
1- T- cocip
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cm" co" p" w' w'
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r^ CO P h- CM
O) -v P CO r«-
O) CO O) CO
r^ 0)mf^ _
p- cooo ■«■
p" cm" cm" eg" ■< "
s s
<pa>eo m CM
CMf^ '- 3 o
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PCMOf^ O)
^" cm' O) co' m"
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p p *-. co_ r-._
r*" h-" ai ai m"
1^ »- 01 w p
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cm' CO
s
m
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II
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CO ^ m m p
co" p" eg* 3* m"
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CM T- 00 CP m
(p 3 T- h-m
0<P-- O)'-
o" eg" co" p" cm"
P P CM CM CM
CMh-CO *-p
CO CM »- eo p
co' *-' 'T eo" m"
p r* f«* pin
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m CO P CO P
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r^ 3 CMO o
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S*-pa)h-
p p r» p
ai 3' 3' 00' 1-"
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ppr^op
eoegpco 3
eo p CM r^ (ft
o P o> O) O)
T-" ^* o" (p* m'
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CM eo CM V m
cy co3CMf^
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p" CM CM P T-"
r- mcM *- m
O) 0> P CO CO
C0COP3 eg
OOPCOf^
eo CM m 'V '-
eo" (p' m" m' m"
f^ cocy pp
CM *- CM O) CO
egr^ ooieo
h-"p"(p"o)"o"
f^ P P O CO
»- p w <p f^
m CM C3>
coco CM _
o *- ■w eo
m" -yf o" r-'
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•- CO
s ^
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r^ oor*- m O)
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m cj) r^
eo CO -v CM 00
mo i-m »-
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CM m »- p m
r«»' eg" p" m' p"
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y- <oa)0> y-
r-" co" p" ai in"
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r- <pmo)
r^ OD ^ p ■v
r^" m" o r»-' cm'
enooocM"-
<cc\ity>y- to
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< m CM
00 o> o> eg eg
?h- O CD CM
_ ■•-_ cg_ p p
p m m n P
p_pr*._pm
h-" V 00' m' m'
m m a. _
(P t«^ o f^ r^
m*i-"'W*co"'-"
mp CM O) •-
m eooco ■w
3 (P <p" ^-* CO*
y w r^ (p p
3 eg CO m p
S'W <- COCM
3cpr^ T-
f f^ m CO
1 •- W CO
cm' 3" eg" cm" o'
Sc3 1-f^ 3
1- O) ■w p
co' co" »-" <P r>-'
1- CMf^
mco<ppcg
'< a>m CM 00
^ CMpy cgp
h'" y-' 00' o' m"
m m *- eo o
w (O ■v O) m
cm' •-' m' eo' r-'
cocM eg
^ r^ ^
m p CM
00 r* r*
m" w" m' 00
Sen TTf^
eg CO m
cg'co'
•o
(0 a
a>i.
ES
o I
II
e 2
CMCO <- <- 3
P P <J) n ^
egom »- *-
co*'V*--"3"r-"
»- f^ p p 03
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
r«. p m ■<-
r^ w o ^ 00
03 CO (P CO CO
m P) eg CO m
"«T r^ i-^ 00 p
o w en •- eg
li
1=1
riiil
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
o)" o cm' in
in CM en
en CM f^ to to
O) r* O) ^ o
encMto '- Tt
CM CO CM a> o>
o CM en oi CM
e» o en to en
to' OJ oi' tt* cm
CM O O) CO o
CM en o) (6 f^
to 1- O •- CM
■* tt r^ ■* en
o cy o en CM
a)_ in o ■*_ <0_
ai r-" in" en •-'
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1^ O) o ■w en
■^ in to CM ^
1-' V ai en to'
1- -^m 1 *-
t^ mo t- CM
CM ■* men I
oo' to' O) ^"
en*- *- »-
m -v to to en
•- t- OCM t3)
m o> en »- to
cm' in r*" o" h-"
'8
CD r^ CD r- to
CO to to o en
in !-_ to to_ to
cd' ai in *»"
o I I (
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en into -^ <D
coin s ^ in
o m ■>»■ 00 ■«
<d' <o'^"q'
- in in to r^
SCO O) »- to
CM ^ <j»r^
CM 0> CM cm CO
en CM o to o
to r^ CM CM o>
y- <yico y- O
1^ CO CO to o
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cm" ci ci m"
tOCDOtO tC
cm" ■w" o" to" o
CM y-
O) in en in CM
CMO) ■* r^ CO
oco CM -c^ in
Tf'en" en T-"
cnintC'V <T»
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_ m en r»-_^ cq
r-" V r*-" en" en"
CMOtO •- CM
r^ n en to ■O'
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3^ in to in ^ {?) CM r«. CM
t^C^y-y- r»- o 1^ m to
CMin^ino en O) r«. CO r«^
cm" *-' en ^" en cm' to' od en"
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^incocMi^
5?^ 5) en CO
tJlh- tOCMO)
1- ^ CM 1- to
CM CM CM (D ^
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i^cM ^ incn
»- ■^ »- CM »-
to CM CM en »-
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en" en o" co' to"
t T- ^ in
cncM
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oo CO o> O O)
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to" m" en" o)' r-"
ft to 0> CM CM
■V CM y-
tO CO f^ f^ ■*
en en CD en »—
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to 1- o en -^
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in f^ o to oi
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r^fDfD y- y-
m CO <Z) into
CM to CO to Ol
f^ en to in in
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CM r^ ■•- en 1-
cn m en CO en
■*' en V cm" cm"
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c» »-»- o ^
h-_^ ^_ in o_ to
ci (t> en to" cm"
r^ in to CM CM
en I
S<X>y-lf>'^
^ r^ ^ f*.
en en CM r^ o
i y-Oi-i
in •- to CM
OOCP —
CMcnti
CM"r-'*
CM 1
SS3
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in to *- ■^ en co to *- tJi en
o in '- en '- cm cm en en oi
■^ to OS (^ -v (O en o> CM CM
in to 0_ CM O)
en O) en en ^
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to t3) en en CM '- o o en it
^r^mco^ fv-T-intDO)
o> CM o in CM o r^ CM o to
T-" o ci en" ^' in co' o' 3' 3
^CMCM •-
en m <3> o> en
en m m en CO
en y-^ to" o' in
■V in r^ CM CM
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en to en ■«■ CM
■*. *. '". ^. ^.
ai o in ■- O)
o -^ -^ in ■*
CM 4 •-
SCO ■<- CM CD in en CM ■d' en o> m to m 1- oj r^ o r«-
of^eno to^cMO^ r^eni^oD»- CMin^*
CM CM •- O) ■« CM en r^ en r^ ^ ocioi ■v t- to a
in ai r^ in oo' to" oi o" en" ^" m" cm" ai to" o>" cm" co" y
ocM'-toen cocno^cn t- in in m m cm •
en^^CM '-^ ^^^
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V in in CM en
tot- mf^ CM
ooencMT CM
r^ coin ^ to
mcom'^i^
cO'Vin'^ ^
cnin »- »- CM
t^(Dy-T^<X>
^ to CO in 1^
CM CD en '- CM
Hn^s
CM'.-cn^CM
t- 1- ■^ ^ CM
CO CO CO en CM
cmSoS?
r^r^cM^m
tocM mr- CO
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CO <D to en
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in eoTi- CD
cncnocj> Tf
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rs. ^ ^ ^ 00
ooeor^ in
or^ ^ enr^
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■^ r^ ocn •-
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CO (^ CO en (^
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CMcyr^ '- to
0 '-o to <-
-cen^eney
to -^f^ en in
inr^moen
■fl-i^eoincM
CM CM into CM
m ^too'^
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■* to tocnr^
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•- OCMCO'^
CO en to to
CMcn y-
y- CM
r-'
y- n
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y-
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*-
CM to
CM CM
en
y- y- y~
y- Oicb-f ID
0> 0> <0 0> CO
o ■r- in j^ oo_^
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Tf cncn r-o
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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
•8.497
25632
11,688
42341
12655
65 107
•1.727
10.991
•2 115
•2 182
117 044
18 301
343,700
•21 097
•4 604
•18871
•35 198
•34.515
136,003
•9706
•17,188
•59,908
275 737
•1 621
•1 241
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12.926
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13067
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30629
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1 092 462
82591
1,508,401
898 322
13 985 922
1 452 495
2095824
247 822
567 193
7 763 709
1 376 213
448 018
334 385
6 869 798
2 573 004
2 033 766
1,651 939
1 451.105
1,480.794
478354
2243 096
3 194.388
3570,365
1657.943
561 286
2,665.340
401 553
867 128
481 332
540 868
4 333.806
550 544
10762662
2016805
346 225
4690276
1.783 391
1 343.122
5.193071
520419
928 476
410 060
1 388 493
6,260,400
505 165
176.637
2.163 875
1927.917
507 032
2.165 827
224 778
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149661
44249
39908
642869
284 995
231.039
192 213
161,285
156,850
53 981
207 646
307.901
356 602
208 940
76 143
260742
39.210
92 631
35 163
58832
424538
67 605
988 436
209.552
39,230
499610
174 060
149192
543 932
60,447
92756
47.664
156 976
532.647
51829
21 905
190971
184.197
53 115
252 023
18 446
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76682
4,046
103.822
86 949
861.971
100.427
137 611
14.503
26.579
542 989
109 630
34 583
29,013
486 622
210357
174015
139 748
125.060
115 774
40.738
171,252
228377
269 749
153096
61 327
207 469
29 891
67 728
27 955
43 350
333 113
53090
758 269
165,059
28542
370.639
129 114
117.486
425 540
45 481
74 401
33 404
121,473
423.807
39 984
16403
154.924
137.501
43.544
181.434
13.532
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18 195
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2 058 727
259 716
1.499 081
1 221 733
14273893
1 772,795
1 952510
363,272
392 104
5.545 201
2 996 338
595571
557 001
6,987 856
3.323 471
1 833815
1 485 524
2,023879
2 141 507
679 085
2 604 528
3 529 182
5 563 381
2,502315
1 251 600
2886 293
485,783
976467
500 740
594 526
4541 188
738 050
10 147,809
3 306 155
410 174
6.611,087
1.736 967
1.623.308
7 158 312
592 133
1 657 361
4 1 4 084
2601.453
8.061 743
789 581
307 892
3 191.327
2,489 335
1 066 930
2 892 826
295 578
527 129
52 662
311 134
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2.573.026
318.374
1.867.537
1 552.658
17 556.430
2.089.306
2290 134
418.068
485 135
6.801.501
3 700.837
727 959
727.163
8 712 064
4 059 006
2 317 825
1 806 356
2463,221
2678036
809 762
3 141 617
4247,549
6876,037
3051 620
1 721,099
3 585,046
588,515
1 181,055
583 556
712,916
5 585 608
939,057
12 722 800
3 929 822
493 297
8 081 424
2 085 851
1 931.420
8 474.632
693.850
2019.212
516.643
3 156.133
10206.293
1 044.060
377.231
3 735 940
2 962 769
1 265 797
3 606.531
362 823
579.821
73.032
416.327
5
s
3,430701
424.498
2.490.049
2.070.210
23 408.573
2785.741
3,053512
557 424
642846
9068 668
4934 449
970 612
969551
11 616 085
5,412008
3,090 433
2 408.475
3284 295
3570714
1 079 683
4 188 822
5.663 399
9 168 049
4.068.826
2 294 798
4 780.061
784 686
1 574 740
778 074
950554
7 447 477
1 252.076
16.963.733
5.239,763
657 729
10.775 232
2.781.134
2.575 226
11 299 509
925 133
2 692 282
688 857
4 208 177
13.608391
1 392 080
502 975
4 981 253
3950 358
1 687 729
4 808 708
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17.351 764
3395.800
13.476.793
9,264514
148,896.951
17 489,354
21 886 667
3,691 574
4 541 250
49302732
26,087 505
5943.659
4,577.641
75859.512
32295302
17 107 245
13,602,530
16.916.161
19925055
5 130551
28.697 794
34 205814
59 980 460
24 127 051
9.812497
27 088 438
4,053 179
8753 209
5048,982
5500 822
48.595.651
6.301,756
106.024.093
27 693 713
3,411 760
65062570
15424,142
15 137 001
67 358.612
5268 347
13 542 776
3 104 848
21 912.176
76 472 457
7040,331
2.457 145
31.651293
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2 905 851
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1 313.202
174983
1,001,591
764 141
9 697.144
1 207,960
1,329,468
244 699
320 987
3668748
1 999 798
403 217
355293
4 770.947
2,207,971
1.175.393
976982
1,262.645
1 433.903
447 724
1 757 431
2442,305
3698 083
1.690,622
830.062
1.926.784
323479
637 080
341.457
398.810
3 045 723
479 884
6.972.367
2 183.403
265969
4376.571
1.112.318
1,066.402
4 739.845
396,358
1 117 788
270.359
1.712.982
5.348.615
501 754
199.175
2,112341
1 683 579
663 634
1 923 298
192 833
377 032
31 625
194 787
(75
South Carolina -
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
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Wisconsin
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New York
North Carolina
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California
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Connecticut
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District of Columbit
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts . . .
Michigan
Minnesota
Mississippi
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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"!
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^co«- rocNjro — CM r-~tbCTiOin — oooioorg
eo — inrgr^ — Oirgoieo OcOf^iOtO r^tOO> — r
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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
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< 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
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143
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tn ori'-mtp r-<Mcnr>^ ^^ncneo r^O(7>i/i^
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cO(D'-f^o CNjn^'-CNj nrvjr^oo foo*
into^eon cMtDOOto mtNCMOom CTin
(OCMnoim (DfNJcor)'- i-oicvjinfo r«-oi'-cM^ ooooon-O) id
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K CO .-CM — .- —
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r- (D t>. CM a>
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3 — CM— .- CMCMfMtD (OC0C0(D
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CO CTt ^ CM
~~\n aoirt O ^ •- K K •- rt (T 46 •- W F^^ ^i Ki — •* rt -^ in co m n (o 9> cm — cD in o o ■« in uj cm — in
... o^r-a>a) ^in-woo) (oor>CMin tocMinoin o—'-r^'V tor-.cnotD v a>t'^ <^<d i^ooicoco cmcocoo
f(£io3 '-■<j(Din^ intoo) — CO r-nor-o oin — ^co tocncMcnto -^CMOCMto tDOtOTto omcncoi-- — oocm<d
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<o ^(b — cno oomncDCM cocM<oCT)in -^ <tii£) f
n o - -
o— — CMtM r-p-vOir- (DOT^cno ojinooto— t~~ o <jitD<\t fn^m"jco CMCT»cncMm cocoo
r-ncMr-CT) cnmocMff) oocnt--0(D cnooooir- oconoeo ^o — f-cn o— tocncn cocmoo
otooocn tor-cncnCT) cm — m^-Ti enr-o^cncM iDTj^ir-a) oio^ocn Tr—CMOtn ^ at t
tn <ocT>iheb^ oo — o*D cncMto — cm ooio^^ ocjioscD'T intoo^co ihtnc""— •*
«o f- Tifnoi (o*o— --in —fM — f-cM cotnmincvj cocmoo^ r^.-(»i.-.- cocnc
<0 ^ — —CM— —CM— — c
t~~ to h-mcnor- oooiDcmcm ^nto " r^
^n -^ CMCOcnoiiD oimco^cJ) mincMCM
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-(OCM(D ointocnO) r-o^o® mom— o cnooioo CMt-CMOO oor— ooo CMf-<DCMa) ^oomo
en — r-d— ^TTujocn a>CTitM(Df~- ihihcncMm — c6cor-a> tbtbcncntD r-— CMiDm cMcbin- o cntDOir-f- (D^— oiiD iD — — "t
O'^— OCT) cocnOinoo — .-CMOiCM '~ to c^ '- to (Df^f^-tocn mcMr--toco CMr~-oioi— ^r--r>- — .- f^ — — m— iDomcoo moi- —
(Dcn — oi^ (OcocncMco r^(Dwm— CT>ocnm^ ^cnooi.- o^t^-cn^ CMtDt^cnco tocn^com CMcnomco CMtocnco- cmcm ^
— — en ^ '- mcM r-cn— — — — CMrntocu- cm in oicM <£).-.-tci — — r- cmcm n
^ omtDCMO mm(D — en noo«j^ cnmmco— m^cTifnto mocnmo r— — — men cntDOOtn
r^ cnoo^r- o— — — f^ (blncMa!l^D ^idcmcmco fnmir-ih o — omo) mmh-obtD ^o^tcm cnm^mr- m — vtn-j oo
to CO- ^mio r^to- — CT) CMCMCM<Dcn oovr-tocM (jicnn — r- OCM^ — — oicnto— — oototo- cm to- oimn — cMOiwcn — c\j
c» m — — CM— — CM— — — en— CMcn n — —
omooco** cn^r-^— CMOor-m r^O)(Dmcn
cnmr-r^i^ (Ot^Tcnv o)(DCMmco oito^mto
(D®^r-— r-mr^r^CM coOTrmn mco — <Dm
oi CD o — r- in <t> CM f-~ CM (D — CTi CM — iD r- m oi en
r-ooovcM tocM — r-o r-(n — TTOD oocn^o
T — CMfMlD ^tO- — to — — — to ^^miD —
en
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m — CM o n rt o 00 r- ff) en to — o o — oi -^ p- m
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en — ocn^ cmO^cmt lOtD- enr- tnoaiiDCM
coa>ao(OCM r~ cm- — ^ — mr- r-^cnm-
en lA lA 31 oi 1^ CM (D o CM ih o> — di
0)OCmO<d intDcnoon eocsj^r-
CTitOh-mm ^(0'~-ooo> moi^-o
r-O'^ocn cnfflmeM— r-mino
^to- ^^ mCM<Dm— cofM* tn
tn cDCM— r~tocMr- —
CM
CMcor-oOTT oioencMcn entococnr- omcjCMtn
r^noCTito oooo — ^ CM^a>^-^~ cM^mcMr-
— cntDtOevi CMtDCM^cvj intDOi- en — enentoo
CTJOajr^en csmotboi r-coeoooO) iDr--«ia)0
mcMh-oon cn^CM — o — cnenci^ en — toh-m
— OT)— — cncM ^CM— — — —
TfcncMr-tn too- tMO cntomh-'w oto^tn— cnm — ^cn cm — cm- — m ^ cm m
tD^om— CMOOr-cn r^CMtOOm t- — oomm r-ovcMcn oto — tor- or^- (D
mmoicom ^totpmn m^oeoco mr^otDtn ^veO'J^ ocmcmcmO) t^oeo
to tn o K — f~- — — en o o — ^ ^ li in cm o r~- r- to cm O) eo tn o ^ f^ cm ^ cm co ' tn
otcncMooco CMcnh-enin ^mwmcM •-■— .-^en tMtMoo<Dm cMOtDoo- cnjcm cm
— CM^— CM tntDCM in — — ^ — — m cm— cm
ma)a)f--oo oioim^to o>^t--mai r^^mtncM
CMCMcnmco ■" ~ — "
0 0)0(0 0)
— m oo — —
r- CD O) ffi O)
tn — — m
CM
_. ._...__ ..eommr- — (DOOin^f^®^otDcneneor~- — o^—m — o — cntOtnm^
o>ooo>mo o>CMOOm r-tor-f-CM iDcno»(Den tnrt ^ tti m^ — vcsioO cocmco^o — CMmmeo co^^^
(Dtntotoo) ocnmcMtn CMtotoenO) tDmr--to^ toocnm'* cM^mr-- ^cm^^^cm (omtot--^ CMOtnoo
CM®^^r- omr-CMoo V III •- a> •-
CM^TtCOCM a)COCMr-CO — CT) — CMcn
mO)'^^^ O0)0)tn0) CMcoO)^0)
tncn r-m cnm'mrgcnn
omcnmo cm — o^o ^cMCMcom lo >£> *D o> t^ cMr-asoO) 0)tDC_,
(D^cncMOj cDoomo^ ^oom^ (DOcocmcd r-r-- moo vooa>r
cnr-coto— — — Or-iD — OieoiOO) r^mmTi- ^ — ^COCM men* c
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mcMCOmeo en — i~--cm.- (MCMcnr--o» ^ — looor-- tn — cn^— mcncMCMr-- ^^tnr^en CMmcn^
p— OCM — 00 "jTto^w oocntDO^ f-moicocsi moioo — en mcovto- ojmtn- eo 0)0(mcm
— r^-Oi'j^ ^r-^tboo oioimmoo CMmooien totomcMtn idO)Cm — a» oioicncn- ^(boicM
menoiom oiDnooi ^cnoienm r-moir-cn (D^csicd^ venencnm CMtncoo^ CMtn- en
— — — CM CMCM^CSI CM CO h-CM m — — ^ — (M(D CM— — CM
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144
Individual Returns/ 1978 • State Data
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Individual Returns/ 1978 • State Data
157
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n-^ a^rsK'^
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cm'
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CMCM ■•- en coo
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en ■- en m r- en
r- CO in o 00 CM
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m CM ^ O) >- en
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_ 3 M (AlAM
158
Individual Returns/ 1978 • State Data
E03
O I 0> '-OU1
CO in CO oxTun
(DOr^ CD •- o
pjoocM cNj 010
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^ o> r^ 01 01 ^^
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159
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Individual Returns/ 1978 • State Data
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169
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53,814
66,719
121,832
198,475
141,414
149,463
246.834
326.469
315.122
788.999
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460,651
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797,806
407,615
468,007
92,497
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Section 6
Explanation
of Terms
Explanations of terms are designed to aid the user
in interpreting the statistical content of this
report arri should not be construed as interpretations
of the Internal Revenue Code or related regulations,
procedures, or policies. Code secticns cited were
those in effect for 1978. Section 8, 1978 Forms and
Instructions, provides further information about many
of the items in this report. Where appropriate, a
cross reference is provided to additional explanatory
material found in sections 1 through 5.
Accelerated Depreciation on Low-Incone Rental Housing
See "Tax Preferences."
Accelerated Depreciation on Other Real Property
See "Tax Preferences."
Accelerated Depreciation on Leased Personal Property
See "Tax Preferences."
Additional Tax for Tax Preferences (minimum tax)
This was a 15 percent tax inposed on "tax
preferences subject to tax." This tax could be
reduced by:
(1) 15 percent of any 1978 net operating loss which
the taxpayer oould carry to a future year (this
amount then to be paid as a "deferred minimum tax"
for the year to which the net operating loss was
carried) ;
(2) "unused" portions of the credit for the
elderly, the political contrih)utions credit, the
child care credit, and, beginning with 1978, the
residential energy credit; the unused portion was the
anount by whicii these credits exceeded income tax
before credits reduced by the general tax credit.
(See also section 3, Tax Conputation and Tax Rates,
for a description of the oomputation of this tax.)
Adjusted Gross Inccine
This amount was the result of reducing gross income
from all sources subject to tax by adjustments such
as the following:
(1) ordinary and necesscury expenses of operating
a trade or business,
(2) employee business and moving expenses,
(3) expense deductions attributable to rents and
royailties,
(4) expenses of outside salesmen attributable to
earning a salary, ocmission, or other oonpensation,
(5) depreciation and depletion allowed life
tenants an3 incone beneficiaries of property held in
trust,
(6) exclusion of allowable "disability income" if
the disability income was included in gross salary,
(7) deductible losses from sales of capital
assets and other property,
(8) deductible portion of the excess of net
long-term capital gain over net short-term capital
loss,
(9) excludable portion of qualified dividends (up
to $100 per ta}?)ayer) ,
(10) business net operating loss deduction,
(11) contributions to a self-orployed retirement
fund ("Keogh Plan") by the self-enployed, and to
individual retiranent arranganents by employees or
self-enployed persons,
(12) forfeited interest penalties, incurred by
persons who made premature withdrawals of funds froti
time savings accounts,
(13) alimony payments,
(14) exclusion of the ordinary income portion (in
contrast to the amount treated as long-term capital
gain) of the taxable amount of a lump-sum distribu-
tion from a qualified pension or retirement plan,
taxed separately from other sources of income at the
taxpayer's election, and
(15) beginning with 1978, deductions for certain
excess costs of living abroad.
A deficit occurred when the allowable deductions or
losses exceeded gross income.
Adjusted Gross Income Less Investment Interest
Each of these items is defined in this section.
However, for a oonplete description of this income
concept see "High-Inocme Returns, Taxable and Non-
taxable," in section 1, Returns Filed and Sources of
Inocme.
Adjusted Gross Income Plus Excluded Tax Preferences
Each of these itans is defined in this section.
However, for a ccnplete descripticm of this income
concept see "High-Incone Returns, Taxable and Non-
taxable," in sectim 1, Returns Filed and Sources of
Inocme.
Adjustments
See "Statutory Adjustments."
Age 65 or Over
The presence of the additional exanption allowed
taxpayers age 65 or over was used as the basis of
this classification. In the case of joint returns of
husbands and wives, seme had only one additional
exemption for age 65 or over while others had two
additional exemptions for age, indicating that both
husband and wife were age 65 or more. Whether one or
two exenptions were claimed, the return was con-
sidered as a return of a taxpayer age 65 or over.
(See also section 4, Taxpayers Age 65 or Over; Credit
for the Elderly.)
Alimony Received
Payments received as alimtny or separate mainte-
nance were inocme to the person receiving them (and
an adjustment to gross income for the person paying
them) if the payments were:
173
174
Individual Returns/1978 • Explanation of Terms
(1) required un3er the terms of a decree of divorce
or separation or a written instrument incident to
that decree;
(2) paid in discharge of a legal obligation based
on the marital relationship;
(3) paid after the decree and on a periodic basis.
All Other Taxes
For purposes of this report, this amount repre-
sented the sum of the self-employment tax, tax from
recomputing prior-year investment credit, social
security taxes on tip incone, any penalty taxes on
individual retirement arranganents (IRA's), and any
other unspecified taxes. This was in contrast to the
"other taxes" portion of the Form 1040 itself, which
was conposed of the taxes listed above plus the addi-
tional tax for tax preferences (minimum tax) . The
minimum tax is tabulated in this report as part of
"total income tax" and serves as part of the require-
ments for determining the taxable or nontaxable clas-
sification of a return. (See also "Taxable and Non-
taxable Returns" and "Total Incone Tax" in this
sectiai.)
Alternative Conputation of Tax
This method of computing income tax limited the tax
rate on the first $25,000 (first $12,500 for married
persons filing separately) of the taxable portion of
the excess of net long-term capital gain over net
short-term capital loss to 50 percent. (Because the
alternative tax was computed at no less than 50
percent, the computation was advantageous only to
taxpayers whose taxable income was large enough to be
taxed at rates higher than 50 percent under the
regular tax conputation method.) Amounts in excess
of this $25,000 ($12,500) base were taxed at the
regular rates.
Ta35>ayers with large amounts of taxable incone
which included both personal service incone (wages,
pensions, and the like) and net long-term capital
gains could avail themselves of the "maximum tax" on
this income (limiting the tax rate on personal ser-
vice income to 50 percent) as well as the alternative
tax en net long-term capital gains. (See also "Maxi-
mum Tax on Personal Service Incone" in this section
and "Alternative Tax Conputaticn" in secticxi 3, Tax
Conputation and Tax Rates.)
Amortization of Child Care Facilities
See "Tax Preferences."
Amortization of On-the-Job Training Facilities
See "Tax Preferences."
Anortization of Pollution Control Facilities
See "Tax Preferences."
Amortization of Railroad Rolling Stock
See "Tcix Preferences."
Bad E)ebt Reserves
See "Tax Preferences."
Balance Due After Remittance
This amount was the difference between "tax due at
time of filing" and the remittance tendered by the
tcixpayer with the return ("tax paid with return") .
Blindness Exenptions
See "Exemptions."
Business Energy Investment Credit
The Energy Tax Act of 1978 provided for an
additional 10 percent investment credit for business
energy property acquired and placed into service or
constructed after September 30, 1978. Property eli-
gible for the energy investment credit had to have a
useful life of 3 years or more and had to fall into
one of the six following categories: (1) alternative
energy property, (2) solar or wind energy property,
(3) specifically defined energy property, (4) recy-
cling equipnent, (5) shale oil equipnent, or (6)
equipment for producing natural gas from geo-pres-
sured brine. Each of these types of property was
further defined by the Act. In addition, the Act
specified that, in certain situations, property
eligible for the energy investment credit did rot
qualify for the regular investment credit.
Under the law, two separate parts of the business
energy investment credit were distinguished — one for
solar and wind property and the other for the
ranaining five categories of qualifying property.
For all categories of the business energy property
other than solar and wind property, the credit was 10
percent of the investment in the energy property.
This amount was then added to any credit computed for
regular investment credit purposes and, as such,
oould OTily be used to reduce "incone tax before
credits." This amount is shown in the statistics as
"business energy investment credit, nonrefundable
portion." For solar and wind property, the credit
was again 10 percent of the investment. However,
this portion was not included in the regular
investment credit, but rather was treated as a
taxpayment used to reduce "total tax liability,"
which oould be refunded to the taxpayer. This amount
is shown in the statistics as "business energy
investment credit, refundable portion." (See also
section 3, Tax Conputation and Tax Rates.)
Additional information on the business energy
investmait credit will be available from Statistics
of Incone — 1978, Sole Proprietorship Returns.
Business or Profession Net Profit or Loss
This source of inoone was reported by individuals
who were sole proprietors of a non-farm business or
self-employed members of a profession. When there
were two or nore sole proprietorships operated by the
same taxpayer (s) , the single amount of profit or loss
included in adjusted gross income represented the
oonbined profit ard loss from all business activi-
ties. The proprietor was required to exclude
investment incone from business profits jird to
include it, instead, with the various types of
investment inoome for which separate provision was
made en the individual income tax return.
Business costs and expenses were deductible from
gross receipts or gross sales in arriving at net
profit or loss. Compensation of the proprietor was
taxable income and, therefore, not allowed as a
business deduction in computing net profit. The
deduction of net operating losses fron other years
was not considered a business expense, but was
offset, instead, against "other incone" on the
proprietor's income tax return.
Information en business receipts and expenditures
can be found in Statistics of Inccme — Sole Proprie-
torship Returns.
Individual Returns/1978 • Explanation of Terms
175
Capital Assets
See "Sales of Capital Assets."
Capital Gain Distributions Reported on Form 1040
These distributions included the following:
(1) Long-term capital gains credited or
distributed to individual taxpayers by regulated
investment companies (mutual funds) . Gains credited
but not distributed were reported as income, but the
ta:q)ayer was also credited with the amount of tax
paid on the gains by the regulated investment oonpany
(mutual fund) ;
(2) Long-term capital gains distributed by real
estate investment trusts.
Normally, taxpayers would have reported these
distributions on the supporting schedule used for
this type of income (Schedule D, Capital Gains and
Losses). However, if the taxpayers did not need
Schedule D to report any other gains or losses or to
compute the alternative tax, they then entered 50
percent of the capital gain distributions directly on
line 15, page 1 of Form 1040.
For purposes of this report, "capital gain
distributions reported on Form 1040" are tabulated as
part of "sales of capital assets" and are reflected
in the long-term capital gain and loss and net
capital gain and ]oss data. (See also "Sales of
Capital Assets" in this section.)
Capital Gains and Losses
See "Sales of Capital Assets."
Capital Loss Carryover
See "Sales of Capital Assets."
Casualty eind Theft Loss, Net
Personal casualty and theft losses not conpensated
for by insurance were deductible from adjusted gross
income to the extent that the loss for each casualty
or theft exceeded $100. A casualty was defined as
cotplete or partial destruction of property resulting
from an identifiable event of a sudden, unexpected,
or unusual nature. While this deducticn is shown
separately in this report, it is also tabulated as a
part of "miscellaneous deductions."
Child Care Credit
This credit was claimed by taxpayers who incurred
expenses for the care of dependent children under age
15 (or other dependents or spouses who were disabled)
while these ta:5>ayers were working. Qualifying
expaises included both those for services performed
within the home (such as for babysitters, maids, and
cooks) and, in the case of children under age 15,
services outside the home, such as those performed by
day-care centers or nursery schools.
The actual credit equailled 20 percent of the
smallest of the following three amounts:
(1) total qualifying expenses, as described above;
(2) earned income while these expenses were being
incurred; for this purpose, "earned income" meant
salciries, wages, tips, and other employee ocnpensa-
ticn plus net earnings from self -employment . In the
case of a married ooi5)le, neither of whom was dis-
abled, the lower of the two earned incomes had to be
used; couples with only one earned incone, or who did
not file a joint return, did not qualify for the
credit unless one spouse was a full— time student at
an educational institution during each of 5 calendar
mcnths during the tax year;
(3) $2,000 ($4,000 if the expenses incurred were
for care of two or more qualifying dependents).
The child care credit was not refundable and was
limited to income tax before credits minus the
general tax credit, credit for the elderly, foreign
tax credit, investment credit, work incentive (WIN)
credit, and contributions to candidates credit.
Contributions Deduction
Contributions deductible from adjusted gross income
were gifts, in the form of cash or property, to (a)
organizations created in the United States or its
possessions, or under its laws, and operated for
religious, charitable, scientific, literary, or edu-
cational purposes exclusively, or for the prevention
of cruelty to children or animals, (b) veteran's
organizations, and (c) governmental agencies which
used the gifts for public purposes. Individuals who
were members of a partnership cilso included their pro
rata share of partnership contributions.
In general, a deduction was allowed for all contri-
butions LP to 50 percent of adjusted gross income,
with the exception of contributions to private non-
operating foundations which were subject to a 20
percent limitation. However, contributions of cer-
tain capital assets which had appreciated in value
were subject to a 30 percent limitation unless the
taxpayer elected to take the unrealized apprecia-
tion into account for tax purposes by reducing the
contribution deduction by 50 percent of the potential
long-term capital gain on a sale of the property.
Contributions exceeding the 50 (or 30) percent limi-
tation could be carried over to be deducted in the
next 5 years. (Contributions subject to the 20
percent rule could not be carried over.) Therefore,
in addition bo contributions made in 1978, the
statistics also include amounts carried over fron
1973-1977 that were within the current year's
percentage limitations.
Contributions to Candidates Credit
An individual tai^ayer was allowed to take a credit
against income tax for political contributions paid
during the year. This political contribution could
be to a candidate or candidates for election to a
Federal, State, or local office, in a primary,
general, oc special election, or it could be to a
political campaign ocnriittee. The credit equalled 50
percent of the amount contributed, limited to $25
($50 on a joint return) .
In lieu of the credit, a taxpayer oould elect to
take an itanized deduction for the full amount of any
political contributions made, limited to $100 ($200
en a joint return). The contribution was reported as
a "miscellaneous" deduction (rather than a "contribu-
tion") on Schedule A and was tabulated as part of
"miscellaneous deductions" for this report.
Credit for Tax on Certain Gasoline, Fuel, and Oil
This was a credit allowed in full or in stated
amounts by section 39 of the Internal Revenue Code
for excise taxes paid en: (1) gasoline used on farms
for fcirming purposes, (2) gasoline used for nonhigh-
way purposes or by local transit systems, (3) lubri-
cating oil used for nonhighway purposes, and (4)
specified fuels which were either used for certain
purposes other than the purpose for which they were
sold, or resold during the taxable year. These tcixes
oould be applied as a credit to reduce the income tax
liability when the return was filed (with any amount
in excess of the tauc liability refunded) or refunded
during the taxable year if the credit for any fuel
category or any lubricating oil in any of the first
three quarters of the yesir was at least $1,000.
17g Individual Returns/1978
Credit for the Elderly
The credit for the elderly was available to all
taj^ayers age 65 or over (within certain incone
limitations) and to those taxpayers under age 65 who
received a taxable pension or annuity from a public
retirement system (also within certain inccme
limitations). The credit equalled 15 percent of the
taxpayer's income, the amount of which was determined
under one set of rules for taxpayers age 65 or over
and under another set of rules for government
retirees under age 65 and their spouses, A govern-
mental retiree (under age 65) whose spouse was 65 or
older could use whichever set of rules resulted in
the larger credit.
See section 4, Ta)5)ayers Age 65 or Over; Credit for
the Elderly, for a more ooriplete description of, and
the data en, the credit for the elderly.
Credit on 1979 Estimated Tax
This credit was part of the overpayment on 1978 tax
which taxpayers specifically requested to be credited
to their estimated tax for 1979. (See also "Overpay-
ment" in this sectiOTi.)
Deduction for Expense of Living Abroad
In order to give U.S. citizens living and working
abroad equitable tax treatment with those individuals
working in the United States, a statutory adjustment
to gross income for an employee's excess cost of
living abroa3 was provided for by the Foreign Earned
Income Act of 1978. The deduction was limited, in
general, to the individual's earned income from
sources outside the United States. The amount of the
deduction was the sum of the following qualified
amounts: (1) oost-of-living differential, (2) housing
expenses, (3) schooling expaises, (4) hone leave trav-
el expenses, (5) a limited hardship area deduction,
and (6) in certain instances, maintenance for a sepa-
rate household. (See also "Inccsne Earned Abroad" in
this section and in section 1, Returns Filed and
Sources of Income.)
Dependent Exemptions
See "Exemptions."
Dependents With Unearned Incone
An individual who could be claimed as a dependent by
another taxpayer had to file a tax return if he or she
had unearned income (such as interest, dividends, or
capital gains) in excess of $750. In addition, as a
result of the Tax Reducticn and Simplification Act of
1977, these taxpayers were required to itemize their
deductions, even if the total amount of deductions was
less than the appropriate zero bracket amount. (This
was in contrast to most other taxpayers who could
itemize their deductions only if the total itemized
deductions exceeded their zero bracket amount.) If
these taxpayers also had earned incone (such as
wages), they could substitute the earned income, if
larger, for the amount of itemized deductions; the
amount of any earned income substituted, however, was
limited bo the zero bracket amount. For purposes of
the statistics, those returns with earned income equal
to or greater than the zero bracket amount were tabu-
lated as "zero bracket amount only" returns. Those
returns with earned incone less than the zero bracket
amount were tabulated as returns with itanized
deductions, with any specified itemized deductions
tabulated as reported by the taxpayer and any earned
income used tabulated as part of "miscellaneous
deductions. " (See also section 2, Deductions and
Exemptions . )
Explanation of Terms
Depletion
See "Tax Preferences."
Disability Incone Exclusion
The disability income exclusion (formerly the "sick
pay exclusion") was available only to taxpayers who
retired an disability before age 65, who had not
reached age 65 before the close of the taxable year,
and who were totally and permanently disabled ipon
retirement. The maximum exclusion was figured at a
weekly rate of $100. However, if the taxpayer's
adjusted gross incone, before this exclusion,
exceeded $15,000, the excess reduced the amount of
the exclusion dolTar-for-dollar. Thus, the exclusion
was eliminated entirely for taxpayers whose adjusted
gross incomes exceeded $20,200 ($25,400 in the case
of a married ooiple, where both spouses were eligible
for the exclusion) .
Dividend Exclusion
A taxpayer could exclude ijp to $100 of eligible
dividends from adjusted gross inccme. On joint
returns, the maximum exclusioi was $200 if both
husbard and wife received eligible dividends, each
excluding up to $100 against their respective divi-
dend incone. For an explanation of eligible divi-
dends, see "Domestic and Foreign Dividends Received"
in this section.
Dividends in Adjusted Gross Incone
Total domestic and foreign dividends less the divi-
dend exclusion equalled dividends in adjusted gross
incone. (See also "Domestic and Foreign Dividends
Received" and "Dividend Exclusion" in this section.)
Donestic and Foreign Dividends Received
Domestic and foreign dividends received consisted of:
(1) dividends eligible for the dividend exclusion,
which were dividends received from domestic corpora-
tions, either directly or indirectly (e.g., as a
beneficiary of incone from estates or trusts, or as a
partner for his or her distributive share of partner-
ship profits) ; and
(2) dividends rot eligible for the dividend exclu-
sion, which were dividends received fron foreign
corporations, tax-exerapt farmers' cooperatives, real
estate investment trusts, and corporations most of
whose business was conducted in U.S. possessions.
Donestic and foreign dividends did not include
capital gain distributions from regulated investment
conpanies and real estate investment trusts, nontax-
able distributions of stock or stock rights, returns
of capital, or liquidation distributions. Taxpayers
were also instructed to exclude so-called dividends on
deposits or withdrawable accounts in mutual savings
banks, cooperative banks, savings and loan associa-
tions, and credit unions, and patronage dividends
declared by farmers' cooperatives and other
cooperative organizations.
Earned Incone Credit
The Tax Reduction Act of 1975 provided for an
"earned incone credit," available for Tax Year 1975
to low-income workers who maintained a household and
had dependent children whom they claimed as exemp-
tions. This credit was based on earned incone,
consisting of wages, salaries, and other employee
corpensation, plus net earnings from self-employment,
ana was intended to offset the impact of social
security taxes on low-income individuals and to
encourage them to obtain employment. The Tax Reform
Individual Returns/1978 • Explanation of Terms
177
Act of 1976 subsequently asntinued the earned income
credit for Tax Years 1976 and 1977 and liberalized
the recjuirements for clainung the credit. The Tax
Reduction and Simplification Act of 1977 extended the
earned income credit through taxable years ending in
1978.
The maximum credit was 10 percent of the first
$4,000 of earned income, or $400, and was reduced by
an amount equal to 10 percent of the taxpayer's
adjusted gross income or earned income, whichever was
larger, above $4,000. Thus, at the $8,000 adjusted
gross inocme level (or earned inocroe level) the cre-
dit was eliminated.
Taxpayers who met the following five conditions
were eligible to claim the earned inocme credit:
(1) had ]ess than $8,000 of adjusted gross income
or earned income, whichever was larger,
(2) maintained a household which was the principal
place of abode for the taxpayer and either a child
who was under 19 years of age or was a full-time
student, or a dependent child who was disabled,
(3) were rot entitled to exclude from gross income
any amount of income earned from sources outside the
United States or from sources within U.S. possessions,
(4) had a taxable year that represented a full 12
months, and
(5) filed a joint return if married.
The earned inocme credit was unique in that it
could result in a refuirf to the extent it was rot
used to offset the income tax liability. Thus, even
if an individual was not otherwise required to file a
return, it was to his or her benefit to do so and to
claim the earned income credit. See sectioi 3, Tax
Computation and Tax Rates, for a further discussion
of, and the data on, the earned income credit.
Estate or Trust Net Income or Loss
This was the beneficiaries' share of fiduciary
income (with the exception of the items described
below which were reported separately) from any estate
or trust. Income from estates or trusts included
amounts required to be distributed and amounts
credited to benef iciairies' accounts from current-year
fiduciary income, whether or not actually received.
Also included was the beneficiaries' share of any
accumulation distribution made in the current year by
the fiduciary of a complex trust for income
accumulated in prior tax years. Beneficiaries' share
of these distributions was reduced by their share of
depletion and depreciation deductions before
reporting the net amount as part of adjusted gross
income.
Taxpayers excluded from estate or trust income
their share of dividends and gains or losses from
sales of capital assets and other property. Such
inocme (which made i^i the largest portion of income
from an estate or trust) was included on the tax
return on the separate lines provided for these
income types and was not identified for the
statistics. A loss from an estate or trust was
allocated to the beneficiary only upon settlement or
termination of an estate or trust which, for its last
tax year, (a) still had a net operating loss
Ccirryover or a capital loss carryover, or (b) had
deductions (other than those for exemptions and
charitable contributions) in excess of gross income.
Additional information on estate or trust income
can be found for selected years in Statistics of
Income — Fiduciary Income Tax Returns.
Estimated Tax Payments
These payments, simmarized on the individual income
tax return, were paid quarterly based on the 1978
Declaration of Estimated Income Tax, Form 1040ES.
The amount reported included any credit which was
applied against the estimated tax by reason of an
overpayment of the 1977 tax liability.
Excess Itemized Deductions
This deduction concept represented the amount by
which total itemized deductions exceeded the zero
bracket amount. (See also "Form of Deducticm,"
"Total Itemized Deductions," and "Zero Bracket
Amount" in this section and "Itanized Deductions" in
section 2, Deductions and Exemptions.)
Excess Social Security Taxes Withheld
For 1978, if the total social security (FICA) tax
withheld was greater than $1,070.85 because an
employee worked for more than one employer, the
excess oould be taken as a credit toward payment of
an employee's income tax. Any amount in exoess of
tax liability was refundable. In the case of a joint
return, the credit was computed separately for each
taxpayer .
Exartptions
In the confutation of taxable income, a $750
deduction was allowed for each exemption claimed.
An exemption was allowed for each taxpayer shown on
a return (on joint returns, husband and wife were
each regarded as a taxpayer) . If either husband or
wife filed a separate return, the spouse's exemption
could be claimed on that return only if that spouse
did not file a return, had no gross income, and was
not the dependent of another taxpayer. Additional
exemptions were allowed for the taxpayer or spouse
who indicated either teing age 65 or over or blind,
or both.
Exemptions were also allowed for qualified
dependents. In general, an individual qualified as a
dependent if that person had gross income less than
$750 ($750 or more if in category (2) below) ,
received more than half his or her support from the
taxpayer, was related to the teixpayer (such as a son,
daughter, parent), or lived in the taxpayer's home as
a memh)er of the household for the whole year.
The total number of exemptions shown in this report
includes some duplication. This occurred in the case
of:
(1) dependents other than children who had gross
income less than $750, but filed a return to obtain a
refund of tax withheld on wages,
(2) dependent children with unearned income of
$750 or nore (dividends, interest, capital gains, and
the like) , and
(3) dependent children under 19 years of age or
students regardless of age who either (a) were
required to file a return because their gross income
was $2,950 or more, or (b) had gross income of less
than $2,950, all of it earned incoms, and filed a
return only to obtain a refund of tax withheld on
wages.
In each of these instances individuals were counted
twice, as taxpayers filing their own returns and as
depaidents on another taxpayer's return. (See eilso
section 2, Deducti«is and Exemptions.)
Expanded Income
This amount was obtained hy adding together
"adjusted gross income" and "tax preferences excluded
from adjusted gross income" and then subtracting
"investment interest." Each of these terms is
explained separately in this section. However, for a
further explanation of expcinded income, see
"High-Income Returns, Taxable and Nontaxable" in
section 1, Returns Filed and Sources of Income.
Farm Net Profit or Loss
This source of income was reported by indivi-
duals who were sole proprietors of a farm. When
there were two or more farms operated hy the same
178
Individual Returns/1978 • Explanation of Terms
taxpayer, the single amount of profit or loss in-
cluded in adjusted gross income represented the
combined profit and loss fran all farming activities.
Farm business costs and expenses were deductible
from farm gross business receipts in arriving at farm
net profit or loss. Excluded from farm net profit or
loss were (1) gain from sales of livestock (except
poultry) held for breeding purposes, of unharvested
crops sold with the land (when the land was held for
a period which qualified it for long-term capital
gains treatment), and of other farmland, all of which
were reported on the separate schedule for sales of
property. Form 4797, and (2) farm rental income based
on crops or livestock produced solely by the tenant,
without material participation of the landowner (or
sublessor) in the operation or management of the
farm, reported as rental inccme ty the owner on the
separate schedule for suf^lemental income (Schedule
E).
Additional information on farm receipts and ex-
penditures can be found in Statistics of Inccme — Sole
Proprietorship Returns.
Foreign Tax Credit
A credit against inccme tax was permitted for
foreign taxes paid. The credit was for the income
and profits taxes paid to foreign countries or U.S.
possessions and included the taxpayer's share of such
taxes paid through partnerships and fiduciaries.
In general, the tax credit was limited to the
same proportion of the income tax before credits as
the taxable inccme from foreign sources bore to the
entire taxable inccme, but could not exceed the
foreign taxes paid. In addition, the credit was
further limited to income tax before credits minus
the general tax credit and the credit for the
elderly. Amounts in excess of this limitation oould
be carried back 2 years and the remainder carried
forward 5 years for use in ccnputing the credit for
these years.
Additional information is available periodically
from Supplemental Report, Statistics of Inccme —
International Income and Taxes, Foreign Inccme and
Taxes on Individual Inccme Tax Returns.
Form of Deduction
For purposes of this classification, returns were
categorized into one of three groups: those with
nonbusiness itemized deductions, those with a zero
bracket amount only (known as standard deduction
returns for 1976 and prior years), and those with no
deductions. For a return to fall into either of the
first two groips, there had to be positive adjusted
gross income and in the case of the zero bracket
amount only returns, adjusted gross incone had to
exceed the exemption amount. The reason adjusted
gross income had to exceed the exanption amount was
that the exemption amount was subtracted from
adjusted gross income first, before the zero bracket
amount; the zero bracket amount, no longer a deduc-
tion from adjusted gross income, was actually the
first portion of taxable inccme, the amount "taxed"
at the first, or zero percent, tax rate. Returns in
the third grotp, those with neither itemized deduc-
tions nor zero bracket amount only, were either (1)
deficit or "breakeven" returns, since there was no
inccme from which to subtract any deductions, or (2)
returns with no itemized deductions and with adjusted
gross income less than the exemption amount. (See
also section 2, Deductions and Exemptions.)
Fully Taxable Pensions and Annuities
See "Pensions and Annuities."
Fully Taxable Pensions and Annuities Reported on Form
1040
See "Pensions and Annuities."
General Tax Credit
This credit against income tax was available to all
taxpayers with a "tax generated." ESccept for married
persons filing separate returns, the credit equalled
the larger of:
(1) the personal exemption credit, equal to $35
multiplied by the number of exemptions, including
those for age and blindness; or
(2) the taxable income credit, equal to 2 percent
of taxable income reduced by the appropriate zero
bracket amount, but never more than $180.
Married persons filing separately could only use
the personal exemption method of oonputing this
credit.
The Tax Reduction and Sinplif ication Act of 1977
extended the general tax credit through taxable years
ending in 1978 and required the general tax credit to
be incorporated into the tax tables, thereby elimi-
nating the need for many taxpayers to make Uiis com-
putaticyi. Those taxpayers ineligible bo use the tax
tables, however, were still required to ccitpute their
own general tax credit.
For purposes of the statistics, the general tax
credit is shown for all returns with a "tax gener-
ated" even if it was not actually carputed by the
taj^iayer. The amount of the general tax credit was,
however, limited, on a retum-by-return basis, to the
amount of "tax generated."
Heads of Households, Returns of
These returns were filed by "unmarried" persons who
furnished over half the cost of maintaining a house-
hold for the entire year for at least one qualifying
relative. Unmarried persons, for purposes of this
classification, were defined as single persons,
married persons legally separated, certain married
individuals living apart but not legally separated,
or persons married to nonresident aliens.
"Qualifying" relatives, such as children, parents,
brothers, and sisters, generally had to qualify as
the taxpayer's dependents and had to actually live
with the taxpayer. There were two exceptions to this
rule. Parents of the taxpayer had to be dependents,
but did not have to live in the same household;
children of the taxpayer did not have to be depen-
dents, but did have to reside in the same household
as the taxpayer.
A special tax rate schedule was provided for heads
of households which gave approximately half the
benefit of the joint return schedule.
Home Mortgage Interest
See "Interest Paid."
Inccme Averaging
The standard income averaging computation permitted
a part of an unusually large amount of taxable income
for any one year to be taxed at lower rates, thus re-
sulting in a lower amount of tax due than would have
resulted if the taxpayers had conpjted their tax
using the regular tax computation method. An
eligible individual oould choose this oonputation if
the "averageable inciome" for the year was more than
$3,000.
"Averageable incone" was the amount by which
"adjusted taxable income" exceeded 120 percent of the
average "base period income" (the average of taxable
Individual Returns/1978 • Explanation of Terms
179
incone, with certain other adjustments, for the 4
preceding tax years) . Briefly, the inccroe averaging
ooitiputation operated to tax all averageable income at
the same rate which applied to the first one-fifth of
such income. "Adjusted taxable income" (taxable
income for the ocmputaticn year), from which the
averageable income was derived, covered all income
except "excess oormunity property income" and certain
amounts received by owner anployees (see the instruc-
tions for Schedule G in section 8, 1978 Forms and
Instructions, for definitions) . "Base period inoane"
included taxable inccme and income earned outside the
United States or within U.S. possessions which had
been excluded from taxation under sections 911 and
931 of the Interna] Revenue Code.
Income Earned Abroad
A U.S. citizen who was a bona fide resident of a
foreign country oouTd choose one of three methods to
reduce U.S. taxable income. All three methods were
related to earned incone received by the taxpayer
while living abroad. (See also "Changes in Law" and
section 1, Returns Filed and Sources of Income.)
The first method involved the use of an adjustment
to gross income for certain expenses incurred while
living abroad. This adjustment was introduced by the
Foreign Earned Incone Act of 1978. (See "Deduction
for Expense of Living Abroad" in this sectiwi.)
The secor*3 method allowed a taxpayer who resided in
a "camp" established hy an enployer in a "hardship"
area to exclude up to $20,000 of earned income from
gross income. A taxpayer who lived in a camp for the
entire year could use the full exclusion amount;
otherwise, the annount was determined on a prorated
basis according to the number of days during the year
which the ta)^ayer lived in the camp. This "hardship
area deduction" was also introduced by the Foreign
Earned Incone Act of 1978.
The third method available was for a taxpayer to
exempt up to $15,000 ($20,000 for an employee of a
tax-exenpt domestic charity) of foreign earned income
fron gross incone. A taxpayer who lived abroad for
the entire year could use the full exemption amount;
otherwise, the exempt portion was prorated based on
the number of days the taxpayer lived abroad. An
election to use this method to reduce U.S. taxable
income also required the use of a special tax oon^xj-
taticn procedure. For more information on this tax
coiputation method, see "Tax en Partially Tax-Exempt
Inoome" in this section.
Earned income was defined as wages, salaries, pro-
fessional fees, and other corapensaticn for personal
services actually rendered. It did not include divi-
dends, capital gains, or interest. Earned incone
paid to U.S. citizens by the U.S. Government was not
tax-exanpt, nor were pensions or annuities tax-
exerpt if attributable to employer contributions made
for services rendered outside the United States.
Additional information is available periodically
from the Supplanental Report, Statistics of
Incone — International Incone and Taxes, Foreign
Income and Taxes on Individual Income Tax Returns.
IrKxme Subject to Tax
For taxpayers using the regular, adternative, or
maximun tax computation methods, incone subject to
tax was the same as taxable income (adjusted gross
inoone less the personal exanption amount ard excess
itemized deductions) . For tcixpayers using the incone
averaging method, income subject to tax was a reduced
amount of taxable income especially oonputed for the
statistics by working backwards frcm the tax itself.
For those returns with tax en partially tax-exempt
inoane, inoane subject to tax Wcis also computed by
working backwards from the tax figure, but it could
have beai either greater than or less than the actual
taxable income depending on whether the taxpayer used
the maximum or alternative methods as well. (See
also section 3, Tax Cotrputation and Tax Rates.)
Incone Tax After Credits
Income tax after credits was equal to "income taix
before credits" minus the general tax credit, credit
for the elderly, investment tax credit, foreign tax
credit, work incentive (WIN) credit, contributions to
candidates credit, new jobs credit, child care
credit, residential energy credit, any other credits,
and, for purposes of this report, to the extent that
it did not result in a negative amount, the earned
income credit. The portion of the earned income
credit whidi did not result in a negative amount is
tabulated as "earned income credit used to offset
inocme tax before credits."
Income Tax Before Credits
This amount consisted of two oorapcnents: "tax
generated" and "taxes from special oomputations."
Generally, "tax generated" was the tax liability
computed on current year "tax table income" or
"taxable income" based on:
(1) the regular tax, whether derived from the tax
tables or tax rate schedules,
(2) the alternative tax en net long-term capital
gains,
(3) the income averaging tax,
(4) the maximum tax on personal service incone, or
(5) the tax on partially tax-exempt income earned
abroad.
"Taxes from special ooiputations" generally were
related either to prior-year income or to inccroe that
had been excluded from adjusted gross income. As a
result, it was possible for a taxpayer to have
"incone tax before credits" without having "taxable
inoome" (or "tax table inoane").
Income Tax Withheld
Tax withheld included amounts deducted from
salaries, wages, tips, and other forms of ranunera-
tien. An anployer oould use either the "percentage"
or "wage bracket" method, both of which were based on
graduated rates ranging from 14 to 36 percent, or any
of the alternative methods permitted by the Internal
Revenue Service in determining the amount to be with-
held.
In addition to income tax withheld en salaries, as
reported on Form W-2, tax withheld from pensions and
annuities, as reported on Form W-2P, was included in
this amount. Beginning with Tax Year 1977, tax
withheld on certain gambling winnings, as reported on
Form W-2G, was also included.
Individual Retirement Arranganent
For taxable years beginning after December 31,
1974, an individual who was not covered by a quali-
fied private or governmental retirement plan was able
to set ip an individual retirement arrangement (IRA)
(a) at a bank or other qualified financial institu-
tion, (b) by investing directly in individual annuity
contracts issued by an insurance company, or (c) by
investing in special retirement bonds issued by the
Federal Government. Contributions to such a plcin,
which were limited bo the lesser of $1,500 or 15
percent of the individual's earned inccroe (wages,
salciries, and net earnings from self-employment) ,
oould be deducted from the employee's gross inccroe in
arriving at adjusted gross income. Taxpayers oould
not start withdrawing funds frcm the account until
they reached age 59 1/2 and had to start doing so
180
Individual Returns/1978 • Explanation of Terms
upon reaching age 70 1/2. Penalty taxes were
assessed in the event the taxpayer failed to coiply
with these limitations.
The Tax Reform Act of 1976 provided for the
establishment of an IRA (separate frcn that of the
working spouse) for a ronworking spouse, effective
for 1977. The total deduction from gross inccnie in
this instance was limited to the smallest of (a)
$1,750, (b) 15 percent of the working spouse's earned
income, or (c) twice the smaller amount contributed
to either spouse's IRA (thus making it advantageous
to oontr ibute the same amount to each IRA) .
Intangible Drilling Costs
See "Tax Preferences."
Interest Paid
Interest paid en personal debts, mortgages, bank
loans, and installment purchases of real or personal
property was deductible, but interest paid on noney
borrowed to buy tax-exempt securities or single
premium life insurance and endowment contracts was
not. The amounts deductible as interest expense
included "investment interest" (that amount paid or
accrued on indebtedness incurred, or continued, to
purchase or carry property held for investment) as
reported on Form 4952, subject to the limitations
prescribed in the law. Interest relating to busi-
ness, royalty, and rental inooroe was deducted
directly from these items and was, therefore, rot
reflected in the interest paid statistics. For in-
stallment purchases, interest paid included amounts
stated in the contract, certain unstated amounts of
interest as provided in Code section 483, and finance
charges.
Interest Received
Interest received was the taxable portion of
interest received from bonds, debentures, notes,
mortgages, personal loans, bank deposits, and savings
accounts. Taxpayers were also instructed to include
so-called dividends en deposits or withdrawable
accounts in mutual savings banks, cocperative banks,
savings and loan associations, and credit unions.
Excluded was the interest on a State or local
Government obligation. Such interest was tax-exartpt
and, therefore, did not have to be reported on the
tax return.
Investment Credit
This tax credit was based en a percentage of the
"qualified investment" in certain new and used depre-
ciable assets, chiefly machinery and equipment with a
useful life of 3 years or more. The applicable per-
centage for most property acquired and placed into
service or constructed during the period January 22,
1975, through December 31, 1976, was 10 percent of
the qualified investment as provided for by the Tax
Reduction Act of 1975. The Tax Reform Act of 1976
extended this 10 percent rate through 1980. Before
January 22, 1975, the credit was, in general, 7
percent.
The cost of the property determined the taxpayer's
qualified investment, which was an amount that took
into account the length of the property's intended
life and whether the pr<^>erty was new or used. Small
Business Corporations and partnerships were eligible
for the credit, although the credit itself was
claijned not by these entities but by the shareholders
and partners, respectively, on their individual
income tax returns. There were also limitations on
the credit itself, for the most part dependent on the
presence or size of income tax (excluding the penalty
taxes on self-employed, or Keogh, plans and the
special income averaging tax) , reduced by the foreign
tax credit and the credit for the elderly. Amounts
in excess of these limitations could be carried back
3 years ard the remainder carried forward, in gener-
al, to the succeeding 7 years, for use in ccrrputing
the credit for these years.
The Energy Tax Act of 1978 allowed taxpayers to
claim a refundable investment credit for solar and
wind property and a nonrefundable snergy investment
credit for certain other types of energy property.
This was in addition to the regular investment credit
if the energy property also qualified as regular in-
vestment credit property. Ttie nonrefundable credit
was reported and tabulated as part of the regular
investment credit, while the refundable portion was
reported arri tabulated as a taxpayment. (See also
"Business Energy Investment Credit" in this section.)
Investment Interest
This was an amount computed for the statistics on
all returns, as required by the Tax Reform Act of
1976. It was equal to total interest deducted, other
than heme mortgage interest, limited to investment
income (interest received, dividends, and capital
gains). Hcwever, since investment inccme varied
according to the income concept tabxilated, the amount
of investment interest expense varied as well. Thus,
for those inccaiie concepts which did rot include tax
preferences (adjusted gross inccme and adjusted gross
income less investment interest) , dividends after
exclusion arri the portion of the excess of net
long-term capital gains over net short-term capital
losses included in adjusted gross income were used as
the basis for computing investment interest
expenses. However, for those inooroe concepts which
included tax preferences (adjusted gross income plus
excluded tax preferences an3 expanded inccme), divi-
dends before exclusion and the full amount of net
Icng-term capital gains over net short-term capital
losses »ere used. A step-by-step description of the
computation of investment interest as well as a fall
ejqjlanaticn of the inccme concepts used is shown
under "High-Inocme Returns, Taxable and Nontaxable"
in section 1, Returns Filed and Sources of Income.
Itemized Deductions
See "Total Itemized Deductions."
Itemized Deductions Tax Preference
See "Tax Preferences."
Joint Returns of Husbands and Wives
These were returns of married taxpayers claiming
the joint return filing status. The combined inccme
of each spouse had to be reported on this return.
Marital Status
The five marital status classifications were:
(1) joint returns of husbands and wives,
(2) separate returns of husbands and wives,
(3) returns of heads of households,
(4) returns of surviving spouses, and
(5) returns of single persons not heads of house-
holds or surviving spouses.
Marital status was usually determined as of the
last day of the taxable year. If one spouse died
during the tax year, the other was considered married
for the entire year. If a taxpayer was divorced
during the tax year and did not ranarry, the taxpayer
was considered to be unmarried for the entire year.
Each of the above classifications is defined under
separate heading in this section.
Individual Returns/1978 • Explanation of Terms
181
Maximum and Alternative Tax Ccnputation
See "Maximum Tax on Personal Service Inocme."
Maximum and Regular Tax Conputation
See "Maximum Tax on Personal Service Inoorne."
Maximum Tax on Personal Service Income
"Tax generated" was usually oornputed by applying to
taxcible income graduated tax rates ranging from 0 to
70 percent. However, taxpayers with large amounts of
"personal service income" could elect tE> limit the
top tax rate on such income to a maximum of 50
percent. This was done by splitting taxable income
into "personal service" and "other" taxable income.
The graduated regular rates up to 50 percent were
applied to personal service taxable incane; the 50
percent limitation was applied to amounts which would
have been subject to rates higher than 50 percent.
Other taxable income was taxed at regular rates
higher than 50 percent, except for any portion
subject to capital gains rates under the alternative
tax computation.
"Personal service income" vas gross income from
salaries, wages, professional fees, and compensation
for personal services. If the taxpayer aigaged in a
trade or business where both services and capiteil were
material income-producing factors, tp to 30 percent of
net profit was considered earned income. Net proceeds
from the sales of property created by the taxpayer
were also considered earned income. Beginning with
1977, pensicns, annuities, and other deferred ccmpen-
saticti for personal services rendered in the past
could also be included. "Personal service net income"
was personeil service inocme as here defined less allo-
cable deductions and expenses.
Personal service net income was used to determine
"personal service taxable income." Taxable income was
multiplied by the ratio of personal service net income
to adjusted gross income. The result (limited to the
amount of taxable income) was then subject to reduc-
tion by the "tax preference offset," the total amount
of tax preferences reported on Form 4625 (see "Tax
Preferences" in this section) . "Personal service
taixable income," then, was the result of applying an
earnings ratio to taxable income and then subtracting
from that result those items which had already
received special tax treatment, namely the tax
preferences .
The part of taxable income which was not personail
service taixable income was "other taxable income."
Other taxable income, in turn, consisted of "other
taixable income subject to regular rates" and "other
taxable income subject to the capital gains rate."
Tax generated was the sun of tax en personal service
taxable income, oortputed as described in the first
paragraph, plus the tax on "other taxable income."
Except for taxpayers using the capital gains rate of
the cilternative tax computation, the tax on "other
taxcible income" was the regulcir taix en taxable income
less the regulair tax an personal service taxable
income. For taxpayers electing the alternative tax
computation, the tax on "other taxable income" was the
alternative tax en capital gains plus the regular taix
en taxable income less the regular tax on the sun of
personal service taxable income and taxable income
from long-term capital gains.
The maximum tax computation was not available to
married persons filing separate returns or to
taJ5)ayers electing income averaging. (See cilso
"Alternative Computation of Tax" in this section.)
Medical and Dental Expense Deduction
In general, medical and dental expenses oould be
claimed as itemized deductions to the extent that
they exceeded 3 percent of adjusted gross income.
Expenditures considered for this deduction were the
actuaJ amounts paid during the taix year for health
care of the taxpayer, spouse, dependents, and any
other person who, except for the fact that he or she
had $750 or more of gross income or filed a joint
return with his or her spouse, could be claimed as a
dependent. Amounts paid for drugs and medicines were
included in medicail expenses only to the extent that
they exceeded 1 percent of adjusted gross income.
Any insurance payment, received on account of
medical expenses incurred, reduced the cost which
could be considered as medical expenses actually paid
by the taj^Jayer. However, one-half of the cost of
medical insurance up to $150 was fully deductible as
a medical expense without regard to the 3 percent
limitation, while the remaining one-half of the cost
plus any excess over $150 was subject to the 3
percent limitation.
Minimum Tax
See "Additional Tax for Tax Preferences."
Miscellaneous Deductions
Included in the statistics were all specified
nonbusiness deductions from adjusted gross income for
which separate categories were not provided on the
return form plus personal casualty and theft losses.
On the return form, miscellaneous deductions inclu-
ded expenses incurred in the collection of income; or
for the management, conservation, or maintenance of
property held for the production of incore subject to
tcix; gambling losses rot in exoess of winnings
reported in income; amortization of bond premium;
expenses connected with the taxpayer's employment
(for example, dues to professional societies, cost of
tools and stpplies for the job, and fees to employ-
ment agencies); fees paid for the preparation of a
tax return; allowable expenses of an employee in
connection with the aiployer's business; and up to
$100 ($200 for a joint return) of contributions to
candidates for public office.
Casualty and theft losses, while shown as a
separate category en the return form, were included
as "miscellaneous deductions" for the statistics.
(See also "Casualty and Theft Loss, Net" in this
section.)
For purposes of the statistics, miscellaneous de-
ductions also includes any amount of earned inocme
substituted for itemized deductions by taxpayers who
qualified as "dependents with unearned income." (See
"Dependents with Unearned Inocme" in this section.)
New Jobs Credit
The new jobs credit, provided for by the Tax Reduc-
tion and Simplification Act of 1977, was designed to
encourage businesses to hire additional arployees.
The credit for years beginning in 1978 was 50 percent
of the excess of the total uneitployment insurance
wages (FTJTA) paid during Calendar Year 1978 over 102
percent of the total FOTA wages paid during 1977. For
pjrposes of this oomputation, the maximum FOTA wages
were $4,200. Sole proprietors claiming this credit
had to reduce their deduction for wage and salary
expense by the amount of the credit.
182
Individual Returns/1978 • Explanation of Terms
Einployers were also allowed to take an additional
credit of 10 percent of the first S4,200 of FOTA
wages paid to each handicapped esnployee referred to
the employer upon oonpletion of a vocational rehabil-
itation program. Only wages paid during the 1-year
period beginning when the employee was first paid
FOTA wages were taken into account in computing the
10 percent credit. The credit was limited to
one-fifth of the amount of the regular 50 percent
credit which was available without regard to the
$100,000 limitation.
The total amount of the credit could rot exceed (1)
50 percent of the increase in total wages paid for
the year over 105 percent of the total wages paid in
the previous year; (2) 25 percent of the current-year
FOTA wages; (3) $100,000; and (4) income tax
(excluding the penalty taxes on self-employed, or
Keogh, plans and the special income averaging tax)
after reduction by all tax credits except the
residential eiergy credit. Any excess credit,
hcwever, could be carried back to the 3 preceding tax
years and the remainder carried forward to the 7
succeeding tax years.
Partnerships, Small Business Corporatiais, and
estates and trusts computed the credit at the entity
level and passed it through to be claimed by the
partner, shareholder, etc. The amount of the credit
allowed to the individual, was limited to the indivi-
dual's proportionate part of the income tax allocable
to the interest in the entity.
Other Income
Included here were such items as prizes, awards,
sweepstakes winnings, gambling profits, recovery of
bad debts, insurance received as reimbursement for
medical e35>enses taken in a previous year, arri any
other income subject to tax for which there was m
specific lire provided on the return form. Taxpayers
were required to apply any deducticxi for business net
operating losses against "other income."
Other Tax Credits
"Other tax credits" included, in general, only
those statutory credits which were used to offset
income tax and could not be identified as credit for
the elderly, child care, investment, work incentive
(WIN), foreign tax, new jobs, contributic»is to
candidates credits, or residential energy credit.
Other tax credits, to the extent that they were in
excess of total tax and were refundable, were
tabulated as part of "other taxpayments . "
Other Taxpayments
"Other ta:5>ayments" included the credit from a
regulated investment conpany for tax it paid on
undistributed capital gain dividends, the "throwback
tax credit" allowed trust beneficiaries for certain
taxes previously paid hy the trust, and any other
unidentified amounts that could not be allocated to
excess social security taxes withheld or credit for
tax on gasoline, fuel, and oil. Other tax credits,
to the extent that they were in excess of total tax
and were refundable, were also tabulated as other
taxpaymaits .
Overpayment
An overpayment of tax occurred when the "taxpay-
ments" exceeded "total tax liability." Overpayments
could be refunded; or, at the taxpayer's election,
taken as a credit on the subsequent year's estimated
tax; or taken partly as a refund and partly as a
credit against estimated tax. (See also "Credit on
1979 Estimated Tax" and "Refund" in this section and
"Overpayment and Tax Due" in section 3, Tax Computa-
tion and Tax Rates.)
Partnership Net Profit or Loss
Partnership net profit or loss was reported by
persons who were members of a partnership, syndicate,
joint venture, or unincorporated association. The
taxpayer's profit or loss shown was the share only of
the ordinary income or loss of the enterprise
together with payments made to the taxpayer for the
use of capital or as a salary, if the individual was
a member of more than one partnership, the single
amount of partnership profit or loss reported in
adjusted gross income, whether actually received or
not, was the net result of all shares.
Beginning with 1976, an "at risk" limitation was
introduced on a partner's deductible losses that were
attributable to certain partnership "tax shelter"
activities to which a partner contributed cash or
property. In general, losses were allowed only to
the extent of the aggregate amount the partner had
"at risk" in the activity at the close of the year.
(The amount "at risk" was the partner's cash or
property investment or amounts borrowed for which the
partner was personally liable or which was secured by
property other than the amount the partner had
invested.) The amount "at risk" was reduced by the
losses deducted; hcwever, a loss in excess of the "at
risk" amount could be carried over for possible use
in the following year.
Partnership net profit or net loss, as shown in
this report, did not include dividends qualifying for
the exclusion, net short- and long-term capital gain
or loss, interest on tax-free covenant bonds, and
shares of specially allocated income or loss, even
when these amounts were received through a partner-
ship. Such income was included on the tax return on
the separate lines provided for these income types.
Deductions for which there were separate lines on the
return were similarly excluded from partnership net
profit or net loss.
Additional inforitation for partnerships can be
founa in Statistics of Income — Partnership Returns.
Payment with Request for Extension of Filing Time
This payment was made when the taxpayer filed Etorm
4868, /plication for Automatic Extensicai of Time to
File U.S. Individual Tax Return, and gained a 2-month
extension of time to file the Form 1040. The appli-
cation operated to extend the time to file. It did
not extend the time for payment of expected tax since
full payment of any tax due had to be made with the
application for extension. When the taxpayer filed
the return, he or she entered the amount paid with
Form 4868 on Form 1040 to determine any tax still due
or any amount of overpavment of tax.
Payments to an Individual Retirgnent Arrangement
See "Individual Retirement Arranganent."
Penalty Taxes on Individual Retiranent Arrangements
A taxpayer could start withdrawing funds from an
arranganent after reaching age 59 1/2, and had to
start doing so after reaching age 70 1/2. With-
drawals prior to reaching age 59 1/2 were subject bo
a penalty tax equal to 10 percent of the premature
distributiOTi. Failure to withdraw funds after
reaching age 70 1/2 resulted in the taxpayer's paying
a 50 percent excise tax on the amount by which the
minimum required distribution exceeded the distri-
butions actually received by the individual during
the year. Contributions to the retirement arrange-
ment in excess of the legal limitation for the year
(15 percent of earned income; $1,500 maximum) were
subject bo an excise tax equal to 6 percent of the
excess contribution. (See also "Individual
Retiremait Arrangement" in this section.)
Individual Returns/1978 • Explanation of Terms
183
Pensions and Annuities
Generally, pensions represented periodic inccme
received after retiranent and made in consideration
of past services with an ejnp.loyer, white annuities
were inccme payable at stated intervals in considera-
tion of a specific premium. A taxpayer could acquire
a pension or annuity either by purchase fran a com-
mercial (xganization (usually life insureince, endow-
ment, or annuity contracts) or under a plan or con-
tract connected with the taxpayer's employment.
Those pensions or annuities obtained in connection
with employment oould be purchased entirely by the
taxpayer or could be financed in part (a contributory
plan) or in whole (a noncontributory plan) tv
contributions of the employer.
Since a noncontributory pension was one paid for
entirely by an employer, the amount received by the
employee was fully taxable. This fully taxable pen-
sion was reported on line 17, "Fully taxable pensions
and annuities," of Form 1040 rather than on Schedule
E, Supplementcil Income Schedule, which was used to
report amounts received from a contributory pension.
For the taxpayer who participated in a contribu-
tory retirement plan while employed, the amount
received was only partially taxable. In general, the
amount excludable from gross income, the nontaxable
portion, represented the taxpayer's contributions
under the plan, while the taxable portion represented
the employer's contribution. (In the case of a sur-
vivor-beneficiary of a deceased employee, a "death
benefit exclusion" of up to $5,000 oould be excluded,
in addition to the deceased employee's contribution.)
The entire amount of pension received for the year
Wets reported en the supplemental income schedule
(Schedule E, Form 1040) , with the taxable portion
shown separately and carried forward to line 18 of
Form 1040, and included under the heading "Pensions,
annuities, rents, royalties, partnerships, estates
and trusts, etc." When it was possible for the
retired enployee or a survivor to recover the employ-
ee's contributions within 3 years by the annuity
payments received, the payments were nontaxable until
recovered, after which time the pension or annuity
was fully taxable. This was the "three-year rule"
computation method. If this method was inapplicable,
the ta:^ayer's yearly receipts were prorated into
taxable and nontaxable portions based on life
expectancy at the time that the pension or annuity
stcurted (or "term certain," if the annuity was not
payable for life) .
Receipts from individually purchased annuities
were usually prorated into taxable and nontaxable
pcarticns, since the taxpayer oould expect bD receive
more than the cost, but not within 3 years.
Personal Exanption Credit
See "General Tax Credit."
Presidenticil Election Campaign Fund Checkoff
Taxpayers oould elect to designate $1 ($2 on a
joint return, if both the taxpayer and spouse so
elected) of their 1978 tax liability to be applied to
the Presidential Election Campaign Fund. This desig-
nation oould be made by checking the appropriate box
on Form 1040 or Short Form 1040A. The election did
not affect the size of the tai^sayer's tax liability
for the year.
Refund
A refund of tax included cill overpayments not
applied by the ta;5>ayer as a credit to the next
year's estimated tax. (See also "Overpayment" in
this section.)
Regular Tax Coiputation
Typically, the taxpayer, in determining "tax
generated," first computed tax table or taxable
income. Depending on maritetl status, the taxpayer
then applied rates from one of four tax rate schedules
to compute the tax. In some instances, the taxpayer
used the equivalent tax table or requested the
Internal Revenue Service to compute the tax. Returns
of such taxpayers are also classified under the
regular tax confutation method. (See also section 3,
Tax Computation and Tax Rates.)
Rent Net Inccme or Loss
Rent net income or loss constituted a part of
adjusted gross inccme and was determined by deducting
from gross rents amounts for depreciaticn, repairs,
maintenance, interest, taxes, ccmissions , adverti-
sing, fuel, insurance, janitor services, and any
other allowable expenses related to the rented
property. Rental income from farming operations
conducted solely by the tenant without material
participation of the landowner were also included
here.
Residential Energy Credit
In order to reduce energy consumption and to
encourage the developnent ani3 use of alternative
energy sources, a residential energy credit was
provided for by the Energy Tax Act of 1978. The
credit was actually made up of two separate parts,
one based on qualified "energy conservatiai expendi-
tures" and the other on qualified "renewable energy
source expenditures," with different requiranents for
each type of credit. The entire residential energy
credit was available for qualified items installed in
or on the taxpayer's principal residence from PpriX
20, 1977, through Decemtier 31, 1985. However, the
credit could rot be claimed for any taxable year
beginning before January 1, 1978; therefore, it was
first available for use on 1978 tax returns. A
maximum amount was specified for each part of the
credit, although a minimum $10 amount for the sum of
both credits was required before any credit was
allowed. None of the credit was refundable, but any
credit exceeding inoome tax reduced by all other sta-
tutory credits oould be carried over to subsequent
years through 1987. Before the credit was carried
over to a subsequent year, however, it could have
been used to reduce the additional tax for tax
preferences (minimim tax) for the current year.
The credit for energy conservation property was 15
percent of the first $2,000 of expenditures, inclu-
ding original instcillation costs, with a maximum
credit of $300 per residence over the entire period
the credit is to be in effect. The credit was avail-
able for each dwelling unit used by the taxpayer as a
principal residence; however, the construction of the
dwelling unit had to be substantially ocrpleted
before ^ril 20, 1977, in order for the energy con-
servation e^qaenditures to qualify. In addition, the
taxpayer had bo be the first person to use the pro-
perty instcilled and that property had to be expected
to remain in use for a least 3 years. Energy conser-
vation property consisted of insulation, storm win-
dows and doors, caulking and weather-stripping, and
certain other items (such as an automatic energy-
saving sett>ack thermostat, furnace replacement bur-
ner , or a meter displaying the cost of energy usage) .
The credit for renewable energy source property was
30 percent of the first $2,000 and 20 percent of the
next $8,000 of e:q>enditures, including labor costs
for cnsite preparation, assembly, or original
installation, with a maximun credit of $2,200 per
residence over the entire period the credit is to be
184
Individual Returns/1978 • Explanation of Terms
in effect. In contrast to the credit for energy
conservation property, the renewable energy source
credit was available for items installed on both
existing and newly oraistructed principal residences.
The ta}5Myer had to be the first person to use the
property and that property had to be expected to
ranain in use for at least 5 years. Renewable energy
source property ocnsisted of solar, wind, and
geothermal energy property.
See secticn 3, Tax Cotputation and Tax Rates, for
more information and the data on the residential
energy credit.
Royalty Net Income or Loss
Net royalties consisted of gross royalties less
deductions for depletion, depreciation, office rent,
legal fees, clerical help, interest, taxes, and simi-
lar items. Gross royalties included revenues from
oil, gas, and other mineral rights; and revenue from
patents; copyrights on literary works; trade-marks;
formulas; and so on. Certain royalties received
under a lease agreanent on timber, coal, and dcroestic
iron ore were eligible for capital gains or ordinary
loss treatment under Code section 1231, and as a
result of the separate computation required by that
secticn are reflected in the statistics for "sales of
capital assets" and "sales of property other than
capital assets."
Salaries and Wages
Salaries and wages as reported on the tax return
were amounts of compensation for personal services.
Also included were oomnissions; bonuses; tips; fees;
excess reimbursement over employee business expenses;
and the value of nonmonetary payments for services,
e.g., merchandise, acocitinodaticns, or property.
Identifiable amounts for any of these categories
whidi may have been reported by taxpayers in "other
income" were treated as salaries and wages for the
statistics. Excluded were portions of salaries and
wages earned abroad which were tax-exanpt under spe-
cial provisions of the law.
Sales of Capital Assets, Net Gain or Loss
In general, capital assets for tax purposes inclu-
ded all property held for personal use or invest-
ment. Examples of such assets were personal resi-
dences, furniture, automobiles, and stocks and
bo«3s. Assets used in the normal course of business
activities (such as inventory held for sale during
the ordinary conduct of business) and depreciable or
real property held for sale or used in a trade or
business were specifically excluded fron treatment as
capital assets.
In addition, net gains from the disposition of
certain types of property which were not classified
as capital assets could be treated as capital gains
under section 1231 of the Code. This included
property used in business, such as buildings and
machinery, and also certain specific types of assets
such as cut timber, coal, domestic iron ore and
timber royalties, and unharvested crops sold with the
land, if the land were held for more than one year.
On the other hand, net gains frcm seme types of
property included under the definition of capital
gains oould be denied capital gains treatment under
certain other secticns of the Code. Generally, these
sections denied capital gains treatment to gain that
resulted from the recapture of depreciation already
claimed on the asset.
The following concepts were used in the oonputation
of net capital gain or loss for the purposes of this
report:
Net short-term gain or loss — Gains and losses frcm
the sales or exchanges of capital assets held for one
year or less, beginning with 1978, were considered to
be short-term. For 1977, the holding period was 9
months or less while for 1976 and earlier years it
was 6 months or less. Short-term gains fron current-
vear sales were combined with any short-term capital
loss carryover and any net short-term gain or loss
received from partnerships or fiduciaries.
Net long-term gain or loss — Gains and losses from
sales or exdianges of capital assets held for more
than one year were considered long-term and were
eligible for special tax treatment (see "Net capital
gain" below) . To obtain the net Icng-term gain or
loss, gains or losses from current-year transactions
were oorabined with:
(1) net long-term gain car loss received from part-
nerships, fiduciaries, or Small Business Corporations,
(2) capital gain distributions of regulated invest-
ment ccrpanies (mutual funds) and real estate invest-
ment trusts, and
(3) long-term capital loss carryover from recent
years prior to 1978.
Short-term capital loss carryover — This carryover
equalled that portion of short-term capital loss
incurred, but not deducted, in a previous tax year
because of the limitation to net capital loss
claimable, as discussed below under "Net capital
loss."
Long-term capital loss carryover — This carryover
equalled that portion of long-term capitcil loss
incurred, but not deducted, in a previous tax year
because of the limitation to net capital loss
claimable, as discussed below under "Net capital
loss."
Net capital gain — If the oombinaticn of net short-
term gain or loss and net long-term gain or loss re-
sulted in a positive amount, the taxpayer had a net
capital gain. For taxpayers with Icng-term capital
gains, the actual amount shown as net capital gain
(and thus carried into adjusted gross inocme) was
less than the oorrputed combined anount. For net
long-term capital gains resulting fron Sciles or ex-
changes of assets before November 1, 1978, 50 percent
of these gains (reduced by any short-term capital
losses) could be excluded. For net long-term capital
gains resulting from sales or exchanges of assets
after October 31, 1978, 60 percent of the excess over
short-term losses was excludable. Short-term capital
gains, on the other hand, were always fully includ-
able in net capital gain.
Net capital gain also included capital gain distri-
butions which would have been reported on Schedule D,
Captial Gains and Losses, except for the provision
that taxpayers who had no other gains or losses and
did not need to oorpute the alternative tax oould
simply enter the portion of capital gain distribu-
tions included in adjusted gross income on line 15 of
Form 1040. These distributions were always consi-
dered bo be long-term capital gains. The statistics
include a separate tabulation of capital gain
distributions not reported on Schedule D.
Net capital loss — If the ocmbinaticn of net short-
term gain or loss and net long-term gain or loss
resulted in a negative amount, the ta^^aayer generally
showed a ret capital loss. In many cases, however,
the actual amount included in net capital loss (and
thus carried into adjusted gross income) was less
than the computed ocmbined amount. For taxpayers
with long-term capital losses, only 50 percent of
such losses (reduced by any short-term capital gains)
was includable in net capital loss. After this
reduction, net capital loss was further limited to
the lesser of (a) taxable income (computed without
regard to capital loss or personal exemptions) or (b)
beginning with 1978, $3,000 ($1,500 for married
persons filing separately) .
Individual Returns/1978 • Explanation of Terms
185
Amounts of capital losses in excess of limitations
(a) or (b) , whichever was applicable, ooulrj be
carried over to subsequent tax years, as described
above. (See ad so "Changes in Law" and section 1,
Returns Filed and Sources of Incrme.)
Sales of Property Other Than Capital Assets, Net Gain
or Loss
Property other than capital assets generally inclu-
ded property of a business nature, in contrast to
personal and investment property which were capital
assets. Sane types of prc^>erty specifically included
were (1) certain depreciable, depletable, and real
business property; (2) accounts and notes receivable
in the ordinary course of business generated from the
sale of goods and services ordinarily held for sale
by the business or includable in the inventory of the
business; (3) certain copyrights, literary, musical,
or artistic compoeiticns or similar properties; (4)
any share of gain or loss received through partner-
ships and fiduciaries; and (5) arxaunts resulting from
certain "involuntary ccnversions," including net
losses from casualty and theft. Gains from the
disposition of sane property types not considered to
be capital assets could be treated as capital gains
under certain conditions. Conversely, under certain
other conditions gains from the disposition of some
property types considered to be capital gains could
be denied capital gains treatment. Taxpayers
reported all gains and losses not receiving capital
gains treatment on Form 4797, Supplemental Schedule
of Gains and Losses.
Self-Elqployed Retirement Plan (Keogh) Deduction
In general, self-employed individuals could contri-
bute to a qualified retirement plan (Keogh or H.R. 10
plan) and deduct all or a part of such contributions
in oonputing adjusted gross income. The amount which
oould be deducted was based on "earned income," de-
fined as (1) net earnings from self-employment, but
only with respect to a trade or business in which
personal services of the taxpayer were a mater icil
inoone-producing factor, and (2) income from the
disposition of certain property ty individuals whose
personal efforts created the property. The maximum
amount of the annual contribution to the plan and
deduction was 15 percent of earned income or $7,500,
whidiever was less.
Self-E>iployment Income
See "Earned Income Credit."
Self-E>iployment Tax
This tax, levied under the social security system,
was reported by each individual who had self-employe
ment earnings of at least $400 derived from a sole
proprietorship or from any share of partnership
profits. U.S. citizens employed by foreign govern-
ments or international organizations were subject to
self -employment tax en salaries. Certain types of
inoone and deductions such as investment income,
capital gains and losses, deductions for net
operating losses, and casualty and theft losses were
not cdloMed in ocjn^xiting self-eitployment earnings.
The mciximiin amount subject to self -employment tax
for 1978 was $17,700, reduced by any wages on which
socickl security tax had been withheld by any
employer. The maximun self-enployment tax payable
was $1,433.70, based on the 8.1 percent rate in
effect for that year. For 1977, the rate was 7.9
percent, while the maximim aitount of earnings subject
to the tax was $16,500 and the maximum tax was
$1,303.50.
Separate Returns of Husbands and Wives
Generally, these were returns of married persons,
each of whom filed a return independently of his or
her spouse and reported only his or her own income,
exoiptions, and tax. Also included were returns of
married persons where only one spouse ha3 incctive, but
elected to use this classification, and also returns
with ocnmunity property incone divided between
husband and wife.
If the husband (or wife) filed a separate return,
the wife's (or husband's) exemption oould be claimed
on that return, but cnlv if the spouse who was rot
filing had no gross incone and was not the depen-
dent of another taxpayer.
Single Persons, Returns of
These were returns of (a) unmarried persons who did
not qualify as head of household or surviving spouse,
or (b) certain married individuals living apart from
their spouses who maintained a heme, independently of
the spouse, that was the home of the individual's
child or stepchild for more than 6 but less than 12
months of the year.
Size of Adjusted Gross Inccme
The amount of adjusted gross income reported by the
taxpayer on the return was the basis for classifying
data by size of adjusted gross income. Returns with
deficit and those on which incone and loss were equal
were classified as having "no adjusted gross income"
and appear as a separate class in most basic tables.
The absence of a class labelled "no adjusted gross
incone" indicates that any deficit or breakeven
returns in a table were included in the lowest income
class .
Size of Expanded Inccme, Adjusted Gross Income Less
Investment Interest, and Adjusted Gross Income Plus
Excluded Tax Preferences
The amounts en which these classifications are
based — adjusted gross inccme, investment interest,
and tax preferences excluded from adjusted gross
inoone — are each described in this section. Returns
on which this ooraputaticn resulted in zero or a
negative amount were included in the lowest income
class.
Small Business Corporation Net Profit or Loss
Net inoone of a qualified Small Business Corpora-
tion (defined in section ]371 of the Code), whether
or not distributed, was taxed directly through each
stockholder . Net losses were al located to each
stockholder to be offset against inccme from other
sources.
Small Business Corporation income shown in this
report was the amount taxable to stockholders as
ordinary income. Net long-term capital gain, reduced
by the special tax inposed at the corporate level,
retained its character in the hands of the stock-
holders and is included in the statistics for net
gain or loss from sales of capital assets. Undistri-
buted income earned in previous years was taxable to
stockholders in the year it was earned and oould be
distributed during the current year without any
further tax.
Information en Small Business Corporations can be
found in Statistics of Income — Corporation Income Tax
Returns.
186
Individual Returns/1978 • Explanation of Terms
Social Security Taxes on Tip Inccnie
This amount consisted of social security tax on
unreported tip income and uncollected employee sociail
security tax on tips.
Cash tips amounting to S20 or more that the tax-
payer received in a month while working for any one
employer were subject to withholding of income tcix
and social security tax. Cash tips counted toward
social security benefits and an employee was required
to report these tips to the employer; the employer
then withheld the social security tax. However, if
the employer was unable to withhold the amount of
social security tax, the amount of uncollected social
security tax on tips was indicated on the employee's
Form W-2, and the taxpayer was required to report the
unc»llected tax ana pay it with the Form 1040.
If the employee did not report the tips to the
employer, the employee was required to conpute the
social security tax en unreported tips en Fonn 4137
and attach it to Form 1040.
State Inecme Tax Refunds
These amounts represeited that part of a refund of
State income tax attributable to itemized deductions
taken in a prior year that resulted in a Federal tax
benefit. Taxpayers were instructed not to net the
refundable amount against the current year's itemized
deduction for State and local inocme tax.
States
State classifications were based on the taxpayer's
address shown on the pre-printed address label or
reported by the taxpayer on the return. Data for
returns with addresses outside the 50 States and the
District of Colunbia are shown in three separate
classifications in the State statistics. Returns
from the Virgin Islands and those with foreign
addresses are classified under "U.S. citizens
abroad." Data from qualifying returns filed by bona
fide residents of Puerto Rioo are shown in a separate
category. The third classification covers returns
for armed service personnel stationed abroad who
filed their returns in New York, California, or
Washington where their Army Post Office (APO) or
Fleet Post Office (FPO) was located. (See also
section 5, State Data.)
Statutory Adjustments
These were certain adjustments to gross inceme
allowed as deductions in arriving at adjusted gross
income. Statutory adjustmeits ocnsisted of the dis-
ability income exclusicn, moving expense deduction,
employee business expense deduction, payments to a
self-employed retirement (Keogh) plan, forfeited
interest penalty, payments to an individual retire-
ment arrangement (IRA), alimony paid, and beginning
with 1978, deduction for expense of living abroad.
(See also section 1, Returns Filed and Sources of
Income.) .
Stock OptiOTis
See "Tax Preferences."
Surviving Spouses, Returns of
These returns were filed by widows or widowers
whose spouse had died during either of the 2 pre-
ceding years, who had not remarried, and who had
maintained a heme which was the principal abode of a
child er stepchild for whom the taxpayer was entitled
to an exemption.
Surviving spouse taxpayers could use the joint re-
turn tax rates for the 2 taxable years following the
year of death of the spouse; however , the deceased
spouse could not be claimed as an exanption, except
for the year of death.
Tax Credits
Tax credits consisted of:
(1) credit for the elderly,
(2) investmait credit,
(3) foreign tax credit,
(4) ocntributiens to candidates credit,
(5) work incentive (WIN) credit,
(6) general tax credit,
(7) new jobs credit,
(8) residential energy credit, and
(9) "other" tax credits.
In addition, fcr purposes of this report, the amount
of earned income credit used to offset inceme tax be-
fore credits was included under this classif icatioi.
Each of the above is described under separate
heading in this section. (See also section 3, Tax
Computation and Tax Rates.)
Tax Due at Time of Filing
"Tax due" was reported on returns where the "total
tax liability" exceeded the total "taxpayments."
(See also "Overpayment and Tax Due" in section 3, Tax
Computation and Tax Rates.)
Tax From Recomputing Prior-Year Investment Credit
The investment credit provisions of the law
included a "recapture" rule which required taxpayers
to pay back all or a portion of any investment credit
taken en property disposed of before the end of the
useful life claimed in oenputing the credit. The law
specified that if property qualifying for the credit
was disposed of before the end of its intended useful
life, the tax for the year of disposed was increased
by the difference between the credit originally
claimed and the credit that would have been allowed
based on the shorter actual life.
Tax credits could not be applied against this
additional tax.
Tax Generated
This amount, computed for the statistics, was the
tax on "taxable income" or "tax table income" before
reduction by the general tax credit. On most returns
(those without one of the "taxes from special compu-
tations") this equalled "income tax before credits."
Tax on Partially Tax-Eacempt Income
Taxpayers with income earned abroad could, for
1978, use a special method of confuting tax on their
income as provided for originally by the Tax Reform
Act of 1976. Basically, under this method, the tax-
payer first oonputed a tax on the full amount of
inocme including any tax-exenpt amount, using either
the regular, maximun, or alternative tax oonfiutation
methods. The tajqaayer then computed the regular tax
on the tax-exempt income. The difference between the
two tax figures was the tax on the non-exempt income.
This procedure generally resulted in a tax v^ich was
higher than the regular tax would have been an the
same amount of taxable income. In either case, if
all the income were exenpt, there was no tax liabi-
lity. (See also section 3, Tax Confutation and Tax
Rates.)
Individual Returns/1978 • Explanation of Terms
187
Tax Paid with Return
This was the amount of tax tendered by the taxpayer
with the return in the event that the taxpayer's
"total tax liability" exceeded "total taxpayraents . "
(See also "Tax Due at Time of Filing" and "Balance
Due After Remittance" in this section.)
Tax Preferences
The following income and deduction items, which
were given special treatment in the computation of
taxable income, were considered tax preferences and
were subject to an additional tax (the so-ceilled
"minimum tax") :
(1) Accelerated depreciation on (a) low-incone
rental housing; (b) other real property (defined in
Code section 1250); and (cl leased personal property
(defined by section 1245) . The excess of accelerated
depreciation over the amount coiputed under the
straight-line method was considered a tax preference.
(2) Amcrtizaticn of (a) certified pollution control
facilities; (b) railroad rolling stock; (c) on-the-
job training facilities; and (d) child care
facilities. The excess of these special rapid
write-offs, over what otherwise would have been a
depreciation deduction, was considered a tax
preference .
(3) Stock cptions. Upon exercising a stock opticn,
an employee did not actually receive income when the
fair market value of the stock was greater than the
option price. This price difference was, however,
treated as a tax preference in the year the option
was exercised.
(4) Bad debt reserves. Financial institutions were
allowed deductions toward a reserve for bad debts
under prescribed rules. When these deductiwis
exceeded the amount required by actual experience,
the excess was oaisidered a tax preference.
(5) Depletion. The excess of depletion over the
adjusted basis of property (reduced by depleticm
taken in prior years) was a tax preference. Thus,
when the taxpayer had written off the investment, a
tax preference was realized.
(6) Capital gains. A portion of the excess of net
Icng-term gain over net short-term loss was excluded
in confuting adjusted gross income. The excluded
portion was treated as a preference.
(7) Intangible drilling costs. Intangible drilling
expenses incurred by operators of oil and gas wells
were chargeable, at the operator's option, either to
capitcil or to current expenses. However, beginning
with Tax Year 1976, to the extent that any anount
deducted as a current expense exceeded the amount
that oould have been charged to capital and deducted
over the applicable number of years, it had to be
reported as a tax preference.
(8) Itemized deductions tax preference. This was
the excess of "adjusted itemized deductions" over 60
percent of adjusted gross income. "Adjusted itemized
deductions" was defined as all itemized deductions
except those for medical cind dented expenses and
those for casualty and theft losses. (If adjusted
itemized deductions exceeded 100 percent of adjusted
gross income, the excess over 100 percent was not
included as a tax preference, since it had no tax
consequence . )
The above items were considered tax preferences,
whether incurred directly, by individual taxpayers,
or distributed or allocated bo them as owners,
beneficiaries, or shareholders of partnerships,
estates and trusts, anall Business Corporations, and
regulated investment oonpanies.
Tax Preferences Excluded from Adjusted Gross Income
The purpose of this item was to approximate, to the
extent possible from tax return data, economic income
exenpted from taxation under provisions of the
Internal Revenue Code. Its oonponents were:
(1) divider^ exclusion (up to $100 per taxpayer
receiving qualified dividends),
(2) capital gains exclusion, and
(3) any other tax preferences reported on Form
4625, except that the "itemized deductions tax
preference" was not included in this income concept.
The derivation of "tax preferences excluded from
adjusted gross incone" is discussed in greater detail
in section 1, Returns Filed and Sources of Income,
under "High-Income Returns, Taxable and Nontaxable."
Tax Savings Fran Special Tax Computations
In this report, the amount of tax savings is the
difference between the tax resulting from using the
provisions of one of the special tax oonputatiois
(e.g., alternative tax, maximum tax, or tax from
income averaging) , and the amount of regular tax that
would have resulted from not using these provisions.
Tax Table Income
This was a new income ccncept introduced by the Tax
Reduction and Simplification Act of 1977. On returns
with a "zero bracket amount only," this amount
equalled adjusted gross income. On returns with
itemized deductions, this amount equalled adjusted
gross income minus "excess itemized deductions" or
adjusted gross income plus the "unused zero bracket
amount". Those taxpayers eligible used this tax
table income in the tax tables to determine their
tax; otherwise, they used tax table income to derive
"taxable income" (tax table income minus the exemp-
tion amount) which, in turn, was used to determine
their tax from the tax rate schedules.
Tax table income was not tabulated for deficit
returns or for returns on which excess itemized
deductions exceeded adjusted gross income.
Taxable and Nontaxable Returns
Taxability of a return for purposes of this report
was determined hy the presence of "total income tax"
(the sum of inoane tax after credits and the
additional tax for tax preferences) . Some returns
classified as "nontaxable" may have had a liability
for tax from the self-enployment tax, the social
security taxes on tip income, tax from recomputing
prior -year investment credit, penalty taxes on
individual retirement arrangements, or other taxes;
however , these taxes w-ce disregarded for purposes of
this classification, since the first two were
considered social security (rather than income)
taxes, and since the remaining ones were either based
on prior-year's income or were penalty taxes. For
the purposes of this report, the earned income credit
was treated as an amount which oould be used to
offset income tax before credits. (Since the earned
income credit was refundable, it was subtracted from
income tax after reduction by all other statutory
credits for the statistics.) As a result, some
returns became nontaxable strictly because of the
earned income credit when there was ro additional tax
for tax preferences and the earned income credit
exceeded income tax before credits reduced by any
other credits.
188
Individual Returns/1978 • Exolanation of Terms
It should be noted that classification as taxable
or nontaxable was generally based on each return as
it was originally filed; the classification does not
reflect any changes resulting from audit or other
enforcement activities. However, there was an exoej^-
tion in the case of the earned income credit. Many
taj^Jayers received the credit only after the Internal
Revenue Service had reviewed their return during pro-
cessing for revenue purposes and notified them that
they were eligible to receive the credit. Therefore,
while these returns v^re neither amended nor correc-
ted through audit, thev were adjusted during revenue
processing and these adjustments are reflected in the
data. (See also "Earned Inccme Credit," in section
3, Tax Confutation and Tax Rates.)
Taxable Inccme
Taxable income was the amount to which tax rates
were usually applied in arriving at "tax generated."
It was determined by subtracting from adjusted gross
inoane "excess itemized deductions" (or by adding the
"unused zero bracket amount") and the exemption
amount. The zero bracket amount, that portion of
incane subject to tax at the zero percent rate,
represented the first portion of taxable inccme.
Taxes From Special Ccmputations
These represented the second component of "inccme
tax before credits" (in addition to "tax generated")
and consisted of:
(1) the "special averaging tax" (from Form 4972) ,
oomputed ty a taxpayer who received a lump-sum dis-
tribution from a qualified pension or retirement plan;
(2) the "multiple recipient special averaging
tax" (from Form 5544), computed by a taxpayer who
received a share of a single lump-sura distribution
from a qualified pension or retirement plan;
(3) the tax on accumulation distributions of
trusts (from Form 4970) , computed by a taxpayer who
received a distribution in the current year which was
based on income accumulated by a trust in prior years;
(4) the tax from recapture of prior-year credit
for purchase of a new principal residence (from Form
5405) , oomputed by a taxpayer who had claimed the
"new house credit" for 1976, but then sold the new
house and failed to replace it with another quali-
fying new house within an 18-mcnth period; and
(5) the penalty tax from premature or excess dis-
tributions from a self-employed (Keogh) retirement
plan or trust.
None of these taxes oould be reduced by the general
tax credit, although they were subject to reduction
by the other statutory credits.
Taxes Paid [Reduction
Taxes allowed as a deduction frc»n adjusted gross
inccme included personal property taxes. State and
local income taxes, certain State and local retail
sales taxes. State gasoline taxes, taxes paid to
foreign countries or U.S. possessions unless a for-
eign tax credit was claimed, and real estate taxes
except those levied for iirprovements that tended to
increase the value of the property. Federal taxes
and State and local taxes on cigarettes, tobacco, and
alcoholic beverages were not deductible, nor were
State and local fees for vehicle license plates
(unless the fees were based on the value of the
vehicle) or drivers' licenses.
Taxes paid en business property were deducted
separately en the schedules for business, rent, amd
royalty inoeme, and cure, therefore, excluded from the
teixes paid statistics.
Taxpayments
These payments were, generally, made before the
return was filed and were applied against tax liabi-
lity to determine any amount payable c»r refundable at
the time of filing. They consisted of the following:
(1) income tax withheld,
(2) excess social security taxes withheld,
(3) credit for tax on certain gasoline, fuel, and
oil,
(4) payments on 1978 declaration of estimated tax,
(5) payment with request for extension of filing
time, and
(6) other taxpayments.
Exih of the above is described under separate
heading in this section.
While the earned income credit was shown as a
taj^jayment on the tax return itself, it is tabulated
separately for purposes of this report and not
included as part of taxpayments. (See also "Earned
Income Credit" in this section and in section 3, Tax
Computation and Tax Rates.)
Total Income Tax
Total income tax was the sum of income tax after
credits and the additional tax for tax preferences.
It did not include any of the other taxes which made
up "total tax liability." Total inccme tax was the
basis for classifying returns as "taxable or
nontaxable . "
Total Itanized Deductions
Itemized deductions from adjusted gross income
oould be claimed for contributions, interest paid,
taxes, medical expenses, casualty or theft loss,
union dues, and other qualifying expenditures for
which no specific line or schedule vas provided on
the return. Such other expenditures included
educational expenses and certain expenses owinected
with the taxpayer's employment.
The Tax Reduction and Simplification Act of 1977
required that four groups of taxpayers itemize their
deductions, even if those deductions were less than
the zero bracket amount. Those individuals were
either dependents with unearned inccme, married and
filing a separate return, dual status aliens, or
persons excluding income received from sources in
U.S. possessions. Dependents with unearned inccme
could substitute their earned inccme, if it was
larger than their itemized deductions.
Totcil itemized deductions was the amount before the
zero bracket amount was taken into account. It was
tabulated only from returns showing positive adjusted
gross inccme. (See also section 2, Deductions and
Exaiptions.)
Total Tax Liability
Total tax liability was the sum of income tax after
credits, additional tax for tax preferences, self-
atiployment tax, social security tax on tips, tcix from
recomputing prior-yeeir investment credit, taxes from
individual retirement arrangements, and other tcixes,
reduced by the "earned income credit used to offset
all other taxes" (defined under "Earned Income
Credit" in section 3, Tax Computation and Tax Rates) .
Type of Tax Computation
There were seven methods of computing the tax on
income subject to tax (taxable income on most
returns) used to classify returns for the statis-
tics. These methods were:
(1) regular tax, as computed from the tax tables or
tax rate schedules accompanying the Forms 1040 or
1040A;
Individual Returns/1978 • Explanation of Terms
189
(2) alternative tax, cxmputed on Sctieduie D,
Capital Gains and Losses;
(3) iixxxne averaging, oorpjted on Schedule G,
Inoaroe Averaging;
(4) maximun oombined with regular tcix, cxaiputed on
Part I, Form 4726, Maximum Tax on Personal Service
Income;
(5) maximun combined with alternative tax, oomputed
on Part II, Form 4726, Maximum Tcix on Personal
Service Inccme;
(6) tax on partially tax-exempt income, confuted on
Form 2555, Exanption of, or Deduction from, Inccme
Ecirned Abroad; and
(7) tax on partially tax-exempt inccme in
combination with (2), (4), or (5).
All of these tax oomputation methods are described
in this section. (See also section 3, Tax Coiiputa-
ticn and Tax Rates.)
Unused Zero Bracket Amount
This deducticn concept represented the amount by
which the zero bracket amount exceeded total itemized
deductions. (See also "Zero Bracket Amount," "Form
of Deduction," and "Total Itemized Deductions" in
this section and "Unused Zero Bracket Amount" in
section 2, Deductions and Exanptions.)
Vfork Incentive (WIN) Credit
Ta^ayers could take a credit against their income
tax liability of 20 percent of the WW (Work
Incentive Program) wages paid an employee hired under
the Federal Work Incentive Program. This program was
intended to provide welfare recipients the training
and job opportunity needed to help them become
ecoronically independent. The Tax Reduction Act of
1975 extended the WIN program to include Federal
welfare recipients of the Aid to Families with
Dependent Children (AFDC) Program under the Social
Security Act. Small Business Corporations and
partnerships were eligible for the credit, although
the credit itself was claimed not by these entities,
but by the shareholders cind partners, respectively,
on their individual income tax returns.
The credit was limited bo the first $50,000 of tax
liability (defined as income tax less the special
inccme averaging tax from Forms 4792 and 5544 and the
Section 72(m)(5) penalty tax, reduced by the general,
elderly, foreign tax, investment, and political
contributions credits) plus 50 percent of such tax
liability in excess of $50,000. Amounts in excess of
these limitations could be carried back 3 years and
the remainder carried forward to the 7 years subse-
quent to 1978 for use in computing the credit for
these years.
Zero Bracket Amount
This anount replaced the "standard deduction," in
effect for 1976 and earlier years. For 1978, as was
true for 1977, the zero bracket amount was $3,200 for
married tajqayers filing jointly and surviving
spouses, $2,200 for single persons and heads of
households, and $1,600 for married taxpayers filing
separately.
Section 7
Sources of the Data,
Description of the Sample
and Limitations of
the Data
Contents
Sources of the data, 191
Sample criteria and selection, 191
Method of estimation, 191
Sampling variability, 191
Processing and management of the sample, 193
Text tables
7A
7B
Number of Form 1040 and Form 1040A returns in
the populaticn and sanple, 1978, 192
Estimated nuitiber of returns for selected ipper
limit coefficients of variation by size of
adjusted gross income/deficit, 193
Basic tables
7.1 All returns: coefficient of variation for
sources of income and adjustments by size of
adjusted gross income, 194
7.2 Coefficient of variation for selected sources of
inocnie and tax items by State, 201
Sources of the Data
The data in this report were estimated from a
stratified simple random sanple of unaudited
individual income tax returns. Forms 1040 and 1040A,
filed by U.S. citizens and residents and processed in
the ten service centers of the Internal Revenue
Service during Calendar Year 1979. The total sample
of 157,792 returns was selected from a population of
90,067,233 returns.
The estimates in this report are intended to
represent all returns filed for Income Year 1978.
While the overwhelming majority of returns processed
during 1979 were for Calendar Year 1978, a few were
for non-calaidar years ending during 1978 and 1979
and some were delinquent returns for prior years.
Returns for recent prior years were used in place of
1978 returns received and processed after December
31, 1979. This was dane in the belief that the
characteristics of returns due but not yet filed
could best be represented ty the returns for previous
income years that were processed in 1979.
All returns processed during 1979 were subjected to
sampling except tentative and amended returns.
Tentative returns were not subjected to sampling
because the revised returns may have been sampled
later en, while amended returns were excluded because
the original returns had already been subjected to
sampling.
Sample Criteria and Selection
Form 1040 and 1040A returns filed and entered into
the Internal Revenue Service's Individual Master File
System during 1979 were stratified, by computer, into
sample classes based en: the presaice or absence of a
Schedule C (Profit or Loss from Business or Profes-
sion) ; State from which filed; form used (Form 1040
or 1040A) ; size of adjusted gross income (or deficit)
or largest of specific income (or loss) items; and
size of business and farm receipts. Returns were
then selected from the sample classes using the
ending digits of social security numbers at rates
ranging from 0.02 percent to 100 percent.
The five State Groups listed in table 7A were
formed en the basis of the combined total number of
Forms 1040 and 1040A from each State. For each State
contained in each State Group the sample was designed
to select a minimum number of 1,600 returns. This
resulted in each State Groi^) receiving a different
set of sampling rates. In addition, within each
State Group the sanple was allocated to sample
classes so as to reduce variance. A return fell into
one of the sample classes when the return amounts for
the larger of adjusted gross inccme or largest of
specific income items and size of business plus farm
receipts both fit into the boundaries of the sanple
class.
Table 7A contains the number of returns in the
population and sample by sample strata and State
Groip, along with a description of the sanple
strata. A comparison of the total population of
table 7A with the total estimated population shown in
the national tables of this report will disclose a
small difference. This difference resulted from an
estimated 295,700 returns being excluded from the
national tables since they contained no inccme
information or were identified as amended or tenta-
tive returns after saitpling.
Method of Estimation
Weighting factors were obtained by dividing the
computer population count of returns in a sample
stratum by the number of sample returns for that
stratum. The weighting factors were then converted
to "integer weighting factors" which were applied to
each return. For exanple, if a weight of 44.24 were
conputed for a stratum, 24 percent of the sample
returns in that stratum would receive an integer
weight of 45, and 76 percent a weight of 44.
Sampling Variability
The particular sample used in this study is one of
a large number of all possible samples of the same
size that oould have been selected using the same
sanple design. Estimates derived from the different
sanples would differ from each other. The deviation
of a sample estimate from the average of all pos-
sible samples is called the sampling error. The
standard error of an estimate is a measure of the
variation among the estimates from the possible
sanples aid thus is a measure of the precision with
which an estimate from a particular sanple approxi-
mates the average result of all possible samples.
191
192
Individual Returns/ 1978 •Sources, Sample, and Limitations
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Individual Returns/1978 • Sources, Sample, and Limitations
193
The ocefCicient of variation (CV) is the standard
error of the estimate expressed as a percent of the
estimate. Coefficients of variation, ooirputed using
a sum-of -squares method, are shown for selected
frequency and amount estimates and appear in tables
7.1 and 7.2 of this section. The upper limit
coefficients of variation shown in table 7B were
ocsnputed using a formula based on the sum-of -squares
method. These coefficients, applicable to frequen-
cies only, are meant as a general guide for use when
ccnputed coefficients of variation are not shown.
The sample estimate and an estimate of its standard
error permit the construction of interval estimates
with prescribed confidence that the interval includes
the population value. For example, from table 1.4,
the amount estimate, X, of State inccme tax refunds
is $2,369 billicn and, from table 7.1, its related
coefficient of variation, CV(X), is 1.4 percent. The
standard deviation (error) of the estimate, SE(X), is
needed to construct the interval estimate and is the
product of the estimate and its coefficient of varia-
tion:
SE(X) = X . CV(X)
= ($2,369 billion) . (0.014)
= $0,033 billion.
This SE(X) value is then subtracted from and added
to the estimate, X, to construct a 68 percent confi-
dence interval estimate. The interval is ooirputed as
X - a:(X)<Y<X + SE(X), with 68 percent
confidence,
where Y is the population value estimated hy X.
Based on this data, the interval estimate is froti
$2,336 billion to $2,402 billion ($2,369 - $0,033 and
$2,369 + $0,033). A conclusion that the average
estimate of State income tax refunds lies within an
interval computed in this way would be correct for
approximately two-thirds of all possible similarly
selected samples. It) obtain this interval estimate
with 95 percent confidence, multiply the SE(X) value
by two. (For this data the resulting intervcil would
be from $2,303 billicn to $2,435 billion.)
Whenever a weighted frequency (and, in most cases,
its corresponding amount) is less than 3, the esti-
mate is combined or deleted in order to avoid disclo-
sure of information for specific taxpayers. These
oombinaticns and deletions are indicated by a double
asterisk (**). In all other cases, estimates based
on less than 10 returns are considered unreliable and
are indicated by a single asterisk (*) to the left of
the data item(s). Estimates with coefficients of
variation exceeding 35 percent should also be used
with caution. Occasionally, an estimate based on
fewer than 10 returns will have a coefficient of
variation less than 35 percent. However, coeffi-
cients based on so few observations are themselves
generally unreliable.
A dash in place of a frequency oc amount estimate
indicates that no return in the sample had that char-
acteristic. A dash in place of a coefficient of
variation for which an estimate is shown indicates
that all returns with that characteristic were
selected at the 100 percent rate.
Processing and Managanent of the Sample
The adequacy of the sanple selection process was
reviewed hy applying prescribed sampling rates for
each stratum to the population count for that stra-
tum. A follow-up was required to reconcile differ-
ences between the actual number of returns selected
and the expected number.
In transcribing and tabulating the information from
the returns in the sample, checks were imposed to im-
prove the quality of the resulting estimates. Incor-
rect or missing entries were altered during statis-
tical editing tr> make them ooisistent with other
entries on the return and accompanying schedules.
Data v«re also adjusted during editing in an attenpt
to achieve consistent statistical definitions.
Quality of the basic data abstracted at the pro-
cessing centers was controlled there by means of a
continuous subsampling verification system. In
addition, the Statistics Division in the National
Office conducted an independent reprocessing of a
atiall subsaitple of the returns statistically pro-
cessed in the field as a further check on proces-
sing. Prior to tabulation, numerous oomputer tests
were applied to each return record to assure that
premier balance and relationships among return items
were maintained.
Finally, prior to publication, all statistics and
tables were reviewed for accuracy and reasonableness
in light of provisions of the tax laws, taxpayer re-
porting variations and limitations, economic condi-
tions, comparability with other statistical series,
and statistical techniques used in data processing.
Individual Return8/1978*Sources, Sample, and Limitations
Table 7B — Estimated Number of Returns (or Selected Upper Limit Coefficients of Variation by Size of Adjusted Gross
Income/Deficit
1C«I|S are estimated number ol returns 1
Sae ot adjusted gross incofne/deScrt
Of variation
(CV.)
(Pefcent)
Undef
$10,000'
$10,000
under
S15,000
$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
and over
{!)
(2)
(3)
(4)
(5)
(6)
m
(8)
(9)
2
5
10
23,200,000
3,710,000
928.000
232.000
103.000
75,700
37.100
7.690.000
1.260.000
315.000
79,000
35.000
25.700
12.600
6,610,000
1.060.000
264.000
ee.ooo
29.400
21.600
10,600
5.170,000
927,000
207.000
51.700
23.000
16.900
6.300
1.d30,000
293,000
73,200
16.300
8.100
6.000
2.900
426.000
68.500
17,100
4,300
1.900
1.400
eeo
112,000
17.900
4.500
1.100
500
370
180
25,500
4,100
1.000
250
110
60
40
Estimates of this
stratum have no
C V since all
50 ,
194
Individual Returns / 1978 • Sources, Sample, and Limitations
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$16,000 under $18,000
$18,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50.000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000.,
$500,000 under $1,000,000
$1,000,000 or more
Under $2,000
$2,000 under $4,000
$4,000 under $6,000
$6,000 under $8,000
$8 000 under $10 000
$10,000 under $12,000
$12,000 under $14,000
$14,000 under $16.000
$16,000 under $18,000
$18,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000...
$200,000 under $500,000...
$500,000 under $1,000,000
$1 000 000 or more
Total nontaxable returns
All returns, summary
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20 nnn or mnrp
Individual Returns / 1978 • Sources, Sample, and Limitations
199
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201
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life? eS^pl Sciii
202
Individual Returns/1978 • Sources, Sample, and Limitations
r>CM^(oo<D (Oocyst*- CMCMh-r-o* (D»-cnc\i(o or^ooicy oooc^JOtc^i ■^O'- mt^ ritqtoiopi f^. ®
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Section 8
1978 Forms and
Instructions
Contents
Form 1040 and instructions, 206
Form 1040A and instructions, 231
Schedules A&B, Itemized Deductions and Interest and
Dividend Income, 24 5
Schedule D, Capital Gains and Losses, 246
Schedule E, Supplemental Inocme Schedule, 24 7
Schedule SE, Computation of Social Security
Self -Employment Tax, 248
Schedule TC, Tax Cotipjtation Schedule, 248
Fcsrm 2555, Exemption of, or Deduction from, Inctxne
Earned Abroad, 249
Form 3468, Conputation of Investment Credit,
Schedule B, Computation of Business Energy
Investment Credit, 251
Form 4625, Computation of Minimum Tax — Individuals, 252
Form 4798, Carryover of Pre-1970 Capital Losses, 2 53
Form 5695, Energy Credits, 2 54
205
Individual Returns/1978* Forms and Instructions
206
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• Totel of emount on Form 1040. line 29 end nontenehle feeelpti euch ee t». le peld ell veer (Alamede. Contfe Coete. Sin Frenclico, and Santa Clar*
unojnploymeni compensation and public eesiitanco paymenla * Selea taj> paid on purchaia of electricity of 750 KWH or mor» par
• Local sale* laxee are not Included. Add an amount based on the ratio month, billed alter June 30, 1978, may be added to the table amounti
between the locel and State islai tax m<)s coniidaring the number of < Sales tax paid on the purchaaa of any iingla Item of clothing for }17S
montha the laias have been in effect. or more may be added to the table amount*. ^ . ^. .
' Local aalei taxea are not Included. Add the amount paid, • Salea tai paid on purchaaea of nalurel gal or electricity after April 1,
• The I % percent local Mlaa U« la Includad- If the V4 ol 1 percant lalee I9J8. may be added to the table amount*. For local sales tax see footnote 2.
Page 44
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Section 9
Index
Acs3elerated depreciaticxi (See Tax Preferences)
Additicnal tax for tax preferences:
Classified by:
Size of alternative income concepts, 44-45
Type of tax computation, 75
Comparison, 1977 and 1978, 1
Definition, 173
Derivation of total tax liability, 78
Reported on:
All returns, 100
Returns of taxpayers age 65 or over, 115
Classified by marital status, 109
Joint returns, 120
Returns with credit for the elderly, 126
Returns with incoiie subject to tax, 82
Returns with net gain fran sales of
capital assets, 84-85
Returns with tax preferences, 99
Adjusted gross income (See Adjusted Gross Inocme
Less Deficit)
Adjusted gross income less deficit:
As classifier, 185
Average, 6-8
Classified by:
Porm of deduction, 52
Classified by State, 134
Marital status, 15
Size of adjusted gross income, 46
Size of alternative income ooncepts, 40-41
Size of total income tax, 88-90
States, 131
Classified by size of adjusted gross
income, 144-171
Type of exanptions, 65-70
Classified by State, 140-143
Type of tax ooitputation, 75
Coefficient of variation, 194
Classified by State, 201
Conparison, 1977 and 1978, 1
Definition, 173
Derivation of total tax liability, 78
Itemized deductions as percent of, 59
By type of itemized deduction, 60-63
Percent, 6-8
Reported on:
All returns, 16
Classified by marital status, 9-14
Form 1040A returns, 36
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Joint returns, 23
Nontaxable returns, 33
Returns filed by depaidents with unearned
income, 64
Returns of taxpayers age 65 or over. 111
Classified by marital status, 109
Joint returns, 116
Returns with credit for the elderly, 122
Classified by age of taxpayer, 110
Returns with earned income credit, 95
Returns with income earned abroad, 31
Returns with income subject to tax, 80
Returns with itemized deductions, 58
Returns with refund, 106
Returns with tax due at time of filing, 104
Returns with tax overpayment, 105
Returns with tax preferences, %
Size and accumulated size, 6-8
Ttotal income tax as a percent of, 91-92
Adjusted gross income less investment interest:
Classified by size of alternative income
concepts, 40-41
Definition, 173
Repeated on nontaxable returns, 5
Adjusted gross income plus excluded tax preferences:
Classified by size of alternative income
concepts, 40-41
Definition, 173
Reported on nontaxable returns, 5
Adjustments (See Statutory Adjustments)
Age 65 or over:
Definition, 173
Exempt icms for:
Classified by:
Marital status, 71
Size of adjusted gross income, 65
State, 140
Coitparison, 1977 and 1978, 53
Returns of taxpayers age 65 or over, 111
Classified by marital status, 109
Joint returns, 116
Reported on:
Form 1040A returns, 110
Returns with credit for the elderly, 122
Classified by age of taxpayer, 110
Returns with itemized deductions, 121
Alimony received:
Classified by size of alimony received, 49
Coefficient of variation, 194
Definition, 173
Reported an:
All returns, 16
Classified by marital status, 15
Joint returns, 23
Returns with itemized deductions, 58
All other taxes:
Definition, 174
Derivation of total tax liability, 78
Reported on:
All returns, 100
Returns of taxpayers age 65 or over, 115
Joint returns, 120
Returns with credit for the elderly, 126
Alternative tax:
Definition, 174
Repcarted on returns with income subject to
tax, 80-83
Reported on returns with net gain from sales of
capitcil assets, 85
Tax savings, 82
Type of tax computation, 75
Amortization (See Tax Preferences)
Averages (See specific item)
255
256
Individual Returns/1978 • Index
B
Bad debt reserves (See Tax Preferences)
Balance due after rotiittance:
Definiticxi, 174
Reported on:
All returns, 103
Form 1040A returns, 39
Classified by marital status, 35
Blindness exenptions:
Comparison, 1977 and 1978, 53
Definition, 174
Reported on all returns, 65
Classified by marital status, 71
Classified by State, 140
Business energy investment credit:
Classified by size of credit, 77
Definition, 174
Reported on:
All returns, 103
Classified by State, 138-139
Returns with inocme tax before credits, 93
Business and profession profit or loss:
Classified by size of net profit and net loss, 46
Coefficient of vauriation, 198
Classified by State, 201
Conparison, 1977 and 1978, 1
Definition, 174
Reported en:
All returns, 20
Classified by marital status, 15
Classified hy State, 131
Joint returns, 27
Returns with itanized deductions, 58
Returns with tax preferences, 96
Capital gain distributions:
Coefficient of variation, 196
Definition, 175
Reported en:
All returns, 18
Joint returns, 25
Returns with net gain from sales of capital
assets, 85
Capital gains and losses (See Sales of Capital Assets)
Casualty or theft loss (net) :
Definition, 175
Reported on:
Returns of taxpayers age 65 or over, 121
Returns with itsnized deductions, 56
Classified by size of the deduction, 57
Classified by State, 136
Child care credit:
Definition, 175
Reported en returns with income tax before
credits, 93
Classified by State, 137
Coefficient of variation (See also specific item):
Definition, 193
For selected incone and tax items by State, 201-203
For sources of incone and adjustments, 194-200
Contributions deduction:
As percent of adjusted gross income, 63
Classified by size of alternative income
concepts, 42-43
Classified hy size of the deduction, 57
Definition, 175
Reported on:
Returns of taxpayers age 65 or over, 121
Returns with itemized deductions, 56
Classified by State, 135
Returns with tax preferences, 97
Contributions to candidates credit:
Definition, 175
Reported en:
Form 1040A returns, 37
Classified by marital status, 35
Returns with income tax before credits, 94
Classified by State, 138
Coitributicns to candidates deduction (See Miscel-
laneous Itanized Deductions)
Credit for tax en certain gasoline, fuel, and oil:
Definition, 175
Reported on all returns, 102
Credit for the elderly:
Definition, 176
Reported on:
All returns, 122-126
Classified by age of taxpayer, 110
Returns of taxpayers age 65 or over, 114
Joint returns, 119
Returns with income tax before credits, 93
Classified by State, 137
Credit en 1979 estimated tax:
Definition, 176
Reported en:
All returns, 103
Returns with refund, 106
Returns with tcix overpayment, 105
Credits (See Tax Credits)
D
Deduction for expense of living abroad:
Coefficient of variation, 200
Definition, 176
Reported on:
All returns, 22
Joint returns, 29
Returns with inoome earned abroad, 30
Deductions (See Total Itemized Deductions and Zero
Bracket Amount)
Dependents' exemptions:
Conoparison, 1977 and 1978, 53
Definition, 176
Type of depaident exempt icms, 65-66
Classified by marital status, 71
Classified by State, 141
Dependents with unearned inocme:
Definition, 176
Returns of, 64
Depletion (See Tax Preferences)
Description of the sample:
Method of estimation, 191
Sample criteria and selection, 191
Sources of the data, 191
Disability inoeme exclusicMi:
Coefficient of variation, 200
Definition, 176
Reported en:
All returns, 22
Joint returns, 29
Returns with earned inocme credit, 95
Dividend exclusion:
Coefficient of variation, 195
Definition, 176
Reported on:
All returns, 17
Form 1040A returns, 36
Joint returns, 24
Dividerris in adjusted gross inoome:
Classified by size of dividends, 47
Coefficient of variation, 195
By State, 202
Oonparison, 1977 and 1978, 1
Definition, 176
Individual Returns/1978 • Index
257
Reported on:
All returns, 17
Classified by marital status, 15
Classified by State, 132
Form 1040A returns, 36
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Joint returns, 24
Returns filed by dependents with unearned
inocme, 64
Returns of taxpayers age 65 or over, 112
Joint returns, 117
Returns with credit for the elderly, 123
Returns with itanized deductions, 58
Returns with tax preferences, %
Domestic and foreign dividends received (See Divi-
dends in Adjusted Gross Income)
Earned inooroe credit:
Corputation of, 95
Definition, 176
Derivation of total tax liability, 78
Reported on:
All returns, 101, 103
Classified by marital status, 15
Form 1040A returns, 38
Classified by marital status, 35
Returns of taxpayers age 65 or over, 114-115
Joint returns, 119-120
Returns with credit for the elderly, 125-126
Returns with inocme tax before credits, 93
Classified by State, 137-139
Returns with itemized deductions, 58
Estate or trust incone or loss:
Classified by size of net inocme and net loss, 48
Classified by State, 133
Coefficient of variation, 199
By State, 203
Cortparison, 1977 and 1978, 1
Definition, 177
Reported on:
All returns, 21
Classified by marital status, 15
Joint returns, 28
Returns filed by depdendents with unearned
incone, 64
Returns of taxpayers age 65 or over, 112
Joint returns, 117
Returns with credit for the elderly, 123
Returns with itemized deductions, 58
Estimated tax payments:
Definition, 177
Reported en:
All returns, 102
Classified by State, 139
Returns with refund, 106
Returns with tax due at time of filing, 104
Returns with tax overpayment, 105
Excess itemized deductions:
Classified by:
Marital status, 15
Classified by size of adjusted gross
income, 9-14
Size of exoess itemized deductions, 57
State, 135
Definition, 177
Reported on:
Returns filed by depaidents with unearned
inocme, 64
Returns of taxpayers age 65 or over, 113
Classified ty mariteil status, 109
Joint returns, 118
Returns with credit for the elderly, 124
Returns with income subject to tax, 80
Returns with itanized deductions, 56
Classified by marital status, 58
Reported by taxpayers age 65 or over, 121
Exoess social security tax withheld:
Definition, 177
Reported on all returns, 102
Exeiiptions (See also specific type) :
Classified by:
Size of alternative income concepts, 42-43
State, 136
Classified by size of adjusted gross
inocme, 144-171
Conparison, 1977 and 1978, 1
Definition, 177
Reported en:
All returns, 9-14
Form 1040A returns, 37
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Returns of taxpayers age 65 or over. 111
Classified by marital status, 109
Joint returns, 116
Returns with credit for the elderly, 122
Returns with inocme earned abroad, 31
Returns with income subject to tax, 80
Types of exemptions, 65-70
Classified by marital status, 71
Classified 1^ State, 140-143
nonpar ison, 1977 and 1978, 53
Exenption credit (See General Tax Credit)
Expanded income:
Classified by size of altrnative income
concepts, 40-41
Definition, 177
Reported on nontaxable returns, 5
Farm profit or loss:
Classified by size of net profit and net loss, 46
Classified by State, 131
Coefficient of variation, 198
Bi' State, 201
Comparison, 1977 and 1978, 1
Definition, 177
Reported en:
All returns, 20
Classified by marital status, 15
Joint returns, 27
Returns with itemized deductions, 58
Returns with tax preferences, 96
Filing requirements, VI
Foreign tax credit:
Classified by size of alternative income
concepts, 44-45
Definition, 178
Reported on returns with incone tax before
credits, 94
Classified by State, 138
Reported on returns with inoome earned abroad, 32
Form 1040A returns:
Classified by marital status, 35
Classified by size of adjusted gross income, 36-39
Filed by taxpayers age 65 or over, 110
Form of deduction, 178
Forms arri instructions, 205-254
Fully taxable pensions and annuities (See Pensions
and Annuities)
Gains and losses from sales of capital assets (See
Sales of Capital Assets)
General tax credit:
Definition, 178
258
Individual Retums/1 978 • Index
Derivation of total tax liability, 78
Reported on:
Form 1040A returns, 37
Classified by marital status, 35
Filed hy taxpayers age 65 or over, 110
Returns filed by dependents with unearned
incxme, 64
Returns of taxpayers age 65 or over, 114
Joint returns, 119
Returns with credit for the elderly, 125
Returns with income tax before credits, 93
Classified by State, 137
Geographic coding, 128
H
Heads of households, returns of
(See also Marital Status):
Comparison, 1977 and 1978, 3
Definition, 178
Exaiptions, 71
Reported on:
Form 1040A returns, 35
Returns of taxpayers age 65 or over, 109
Returns with earned income credit, 95
Returns with itemized deductions, 58
Selected items, 12
Sources of inocme, 15
High-income returns:
Classified by size of alternative income
concepts, 40-45
Definition, 4
Hone mortgage interest:
Classified by size of home mortgage interest
deducted, 57
Classified by State, 135
Definition, 178
Reported on returns of taxpayers age 65 or
over, 121
Reported on returns with itemized deductions, 55
I
Income averaging:
Definition, 178
Reported on returns with income subject to
tax, 80-83
Selected income tax items, 75
Tax savings, 82
Inoone earned abroad:
Definition, 179
Reported on all returns, 30
Reported on returns with inocme subject to tax, 81
Inoome subject to tax:
Classified hy type of tax oomputation, 75
Definition, 179
Reported on:
All returns, 81
Returns with net gain from sales of capital
assets, 84-85
Returns with tax preferences, 97
Inocme tax after credits:
Classified by:
Marital status, 15
Clcissified by size of cdjusted gross
income, 9-14
State, 138
Type of tax ocmputation, 75
Comparison, 1977 and 1978, 1
Cumulated, 6-8
Definition, 179
Derivation of total tax liability, 78
Percent and accumulated percent, 6-8
Reported on:
All returns, 100
Form 1040A returns, 38
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Returns of taxpayers age 65 or over, 115
Classified by marital status, 109
Joint returns, 120
Returns with credit for the elderly, 126
Returns with earned income credit, 95
Returns with income earned abroad, 32
Returns with inocme tax before credits, 94
Returns with itemized deductions, 58
Returns with tax preferences, 97
Inoome tax before credits:
Classified by:
Size of alternative income ooncepts, 44-45
State, 136
Type of tax oomputation, 75
Conparison, 1977 and 1978, 1
Definition, 179
Derivation of total tax liability, 78
Reported on:
All returns, 93
Classified by State, 137
Form 1040A returns, 37
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Nontaxable returns, 33
Returns filed by dependents with unearned
inocme, 64
Returns of taxpayers age 65 or over , 114
Joint returns, 119
Returns with credit for the elderly, 125
Classified by age of taxpayer, 110
Returns with earned income credit, 95
Returns with inocme subject to tax, 82
Returns with net gain frcan sales of capital
assets, 84-85
Returns with tax preferences, 97
Inocme tax withheld:
Classified by mcirital status, 15
Classified by State, 139
Definition, 179
Reported on:
All returns, 101
Fcarm 1040A returns, 38
Classified hy marital status, 35
Returns with itemized deductions, 58
Returns with refurxl, 106
Returns with tax due at time of filing, 104
Returns with tax overpayment, 105
Individual retirement arrangement (IRA) adjustment:
Coefficient of variation, 200
Definition, 179
Reported on all returns, 22
Reported on joint returns, 29
Intangible drilling costs (See Tax Preferences)
Interest paid deduction:
As percent of adjusted gross income, 62
Classified by:
Size of alternative income ooncepts, 40-41
Size of interest paid, 57
State, 135
Definition, 180
Reported on:
Returns of taxpayers age 65 or over, 121
Returns with itemized deductions, 55
Returns with tax preferences, 97
Interest received:
Classified by:
Meiritcil status, 15
Size of interest received, 48
State, 132
Individual Returns/1978 • Index
259
Coefficient of variaticn, 194
By State, 202
Conparison, 1977 and 1978, 1
Definition, 180
Reported en:
All returns, 16
Porm 1040A returns, 36
Classified by mariteil status, 35
Filed by taxpayers age 65 or over, 110
Joint returns, 23
Returns filed by dependents with unearned
inoome, 64
Returns of taxpayers age 65 or over , 112
Joint returns, 117
Returns with credit for the elderly, 123
Returns with itemized deductions, 58
Returns with tax preferences, %
Investment credit:
Classified by State, 137-138
Definition, 180
Reported on returns with income tax before
credits, 93
Investment interest:
Classified by size of alternative income
concepts, 40-41
Definition, 180
Itemized deduction tax preference (See Tax
Preferences)
Itemized deductions (See Total Itemized Deductions)
Maximum and alternative tax oonputation (See Maximum
Tcix on Personal Service Ircone)
Maximum tax on personal service income:
Definition, 181
Reported on returns with income subject to
tax, 80-83
Tax savings, 82
Type of tax canputation, 75
Medical and dental expense deduction:
As percent of adjusted gross income, 60
Classified by size of alternative income
concepts, 42-43
Classified by size of medical deduction, 57
Definition, 181
Reported on:
Returns of taxpayers age 65 or over , 121
Returns with itemized deductions, 55
Classified by State, 135
Minimum tax (See Additional Tax for Tax Preferences)
Miscellaneous itemized deductions:
Classified by size of alternative income
concepts, 42-43
Classified by size of miscellaneous deductions, 57
Definition, 181
Reported en:
Returns of taxpayers age 65 or over, 121
Returns with itemized deductions, 56
Classified by State, 136
Returns with tax preferences, 97
J
Joint returns of husbands and wives (See also Marital
Status) :
Classified by State, 144-171
Coirparison, 1977 and 1978, 3
Definiticn, 180
Exernptions, 71
Reported en:
Form 1040A returns, 35
Returns of taxpayers age 65 or over, 109
Classified by size of adjusted gross
inoome, 116-120
Returns with credit for the elderly, 110
Returns with earned inoane credit, 95
Returns with itemized deductions, 58
Returns with presidential election campaign fund
checkoff , 34
Returns with total incone tax as percent of
adjusted gross inocme, 91-92
Selected items, 10
Souroes of inoane, 15
Classified by size of adjusted gross
inoome, 23-29
Limitations of the data (See Description of the
Sample and Coefficient of Variaticn)
Lcng-term capital gains and losses (See Sales of
Capital Assets)
M
Marital status (See also specific type):
Conparison, 1977 and 1978, 3
Definiticyi, 180
Exatpticns, 71
Reported on:
Form 1040A returns, 35
Returns of taxpayers age 65 or over, 109
Returns with itemized deductions, 58
Returns with presidentied election canpaign fund
checkoff, 34
Selected items, 9-14
Souroes of income, 15
Net capital gain and loss (See Sales of Capital
Assets)
New jobs credit:
Classified by State, 138
Definition, 181
Reported on returns with income tax before
credits, 94
Ncn joint returns (See Marital Status)
Nonsarapling errors (See Description of the Sample)
Nontaxable returns:
Classified tv size of alternative income
concepts, 5
Conparison, 1977 and 1978, 1
Definition, 187
Souroes of income and deductions, 33
Number of returns (See also specific type) :
Classified by:
Size of alternative income concepts, 40-45
State, 131-133
Classified by size of a3justed gross
inocme, 144-171
Type of tax corputation, 80-83
Coefficient of variation, 193
Conparison, 1977 and 1978, 1
Classified by marital status, 3
Credits, 93-94
Exaiptions, 65-70
Filed by taxpayers age 65 or over, 111-115
Form 1040A returns, 36-39
Classified by marital status, 35
Form of deduction, 52
Itemized deductions, 55-56
Sample size, 192
Souroes of income, 16-22
Tax liability and taxpayments, 100-103
Total, cumulated, 6-8
0
other deductions (See Miscellaneous Itemized
Deductions)
Other dependents (See Depoidents' Exemptions)
Other income or loss:
Coefficient of Vciriaticn, 200
260
Individual Returns/1978 • Index
Classified hv marital status, 15
Classified by size of other irKxme and loss, 49
Definition, 182
Reported en:
All returns, 21
Joint returns, 28
Returns with itemized deductions, 58
Other tax credits:
Definition, 182
Reported en returns with incane tax before
credits, 94
Other taxpayments:
Definition, 182
Reported on all returns, 102
Overpayment (See also Refund) :
Classified ty:
Marital status, 15
Size of overpayment, 105
State, 139
Definition, 182
Reported on:
All returns, 103
Form 1040A returns, 39
Classified by marital status, 35
Returns filed by dependents with unearned
inccjne, 64
Returns with itemized deductions, 58
Returns with refund, 106
Partnership inoane or loss:
Classified by:
Marital status, 15
Size of net income and net loss, 46-47
State, 131
Coefficient of variation, 199
By State, 201
Comparison, 1977 and 1978, 1
Definition, 182
Reported en:
All returns, 21
Joint returns, 28
Returns with itemized deductions, 58
Returns with tax preferences, 96
Payment on 1978 declaration of estimated tax (See
Estimated Tax Payments)
Paymait with request for extension of filing time:
Definition, 182
Reported en all returns, 102
Penalty taxes en individual retirement arrangements:
Definition, 182
Reported on all returns, 101
Pensions and annuities:
Classified by:
Marital status, 15
Size of pensions and annuities, 48
State, 133
Coefficient of variation, 194-195
By State, 203
Comparison, 1977 and 1978, 1
Definition, 183
Reported on:
All returns, 16-17
Joint returns, 23-24
Returns of taxpayers age 65 or over, 112
Joint returns, 117
Returns with credit for the elderly, 123
Returns with itemized deductions, 58
Personal exemption credit (See General Tax Credit)
Political contributions (See Contributions to
Candidates Credit and Miscellaneous Itemized
Deductions)
Presidential election campaign fund checkoff:
Definition, 183
Reported en all returns, 34
Reported on Form 1040A returns, 39
R
Refund (See also Overpayment) :
Classified by:
Marital status, 15
Size of overpayment, 105
Size of refund, 106
State, 139
Definition, 183
Reported en:
All returns, 103
Form 1040A returns, 39
Classified by marital status, 35
Returns with itemized deductions, 58
Regular tax computation:
Definition, 183
Reported on:
All returns, 75
Returns with income subject to tax, 80-83
Returns with net gain from sales of capital
assets, 84
Rent incane or loss:
Classified by:
Marital status, 15
Size of net inccme and loss, 48
State, 132
Coefficient of variation, 196
By State, 202
Comparison, 1977 and 1978, 1
Definition, 183
Reported en:
All returns, 18
Joint returns, 25
Returns of taxpayers age 65 or over, 112
Joint returns, 117
Returns with credit for the elderly, 123
Returns with itanized deductions, 58
Returns with tax preferences, 96
Residential energy credit:
Classified by size of residential energy credit, 77
Computation of, 86-87
Classified hy State, 129-130
Definition, 183
Reported on returns with incojie tax before
credits, 94
Classified by State, 138
Retirement inccme credit (See Credit for the EUderly)
Royalty inccme or loss:
Classified by:
Marital status, 15
Size of net income and loss, 48
State, 132
Coefficient of variation, 196
By State, 202
Ccaiparison, 1977 and 1978, 1
Definition, 184
Reported on:
All returns, 18
Joint returns, 25
Returns of taxpayers age 65 or over, 112
Joint returns, 117
Returns with credit for the elderly, 123
Returns with itemized deductions, 58
Returns with tax preferences, 96
Salaries and wages:
Classified by:
Marital status, 15
Number of exeiptions, 67-70
Size of salaries, 46
State, 131
Classified hy size of adjusted gross
inocme, 144-171
Coefficiait of variation, 194
By State, 201
Individual Returns/1978 • Index
261
Comparison, 1977 and 1978, 1
Definition, 184
Reported on:
All returns, 16
Form 1040A returns, 36
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Joint returns, 23
Nontaxable returns, 33
Returns filed by dependents with unearned
income, 64
Returns of taxpayers age 65 or over. 111
Joint returns, 116
Returns with credit for the elderly, 122
Returns with earned incone credit, 95
Returns with income earned abroad, 30
Returns with itemized deductions, 58
Returns with tax preferences, 96
iles of capital assets gain or loss:
Classified by:
Marital status, 15
Size of net gain and loss, 47
State, 131
Coefficient of variation, 196-198
By State, 201
Ccrparison, 1977 and 1978, 1
Oomputaticn of net capital gain, 84-85
Gains excluded at different rates, 4
Definition, 184
Reported on:
AU returns, 18-20
Joint returns, 25-27
Returns filed by dependents with unearned
income, 64
Returns of taxpayers age 65 or over. 111
Joint returns, 116
Returns with credit for the elderly, 122
Returns with itemized deductions, 58
Returns with tax preferences, %
ales of property other than capital assets gain
or loss:
Classified by:
Marital status, 15
Size of net gain and loss, 47
State, 132
Coefficient of variation, 198
By State, 202
Conparison, 1977 and 1978, 1
Definition, 185
Reported en:
All returns, 20
Joint returns, 27
Returns of taxpayers age 65 or over. 111
Joint returns, 116
Returns with credit for the elderly, 122
Returns with itatiized deductions, 58
anpling criteria (See Description of the Sample)
lanpling variability (See Coefficient of Variation)
lelf -employed retirement deduction:
Coefficient of variation, 200
Definition, 185
Reported on all returns, 22
Reported on joint returns, 29
ielf-enployment inocme (See Earned Inoonie Credit)
ielf-enployment tax:
Corparison, 1977 and 1978, 1
Definition, 185
Reported on all returns, 101
ieparate returns of husbands and wives (See ailso
Marital Status):
Conparison, 1977 and 1978, 3
Definition, 185
Exemptions, 71
Reported ai:
Porm 1040A returns, 35
Returns of taxpayers age 65 or over, 109
Returns with itemized deductions, 58
Selected items, 11
Sources of income, 15
Sick pay exclusion (See Disability Income Exclusion)
Single persons, returns of (See also Mcurital Status):
Conparison, 1977 and 1978, 3
Definition, 185
Exemptions, 71
Reported on:
Form 1040A returns, 35
Returns of taxpayers age 65 or over, 109
Returns with itemized deductions, 58
Selected items, 14
Sources of income, 15
SJnall Business Corporation profit or loss:
Classified by:
Marital status, 15
Size of net profit and loss, 47
State, 133
Coefficient of variation, 199
By State, 203
Comparison, 1977 and 1978, 1
Definition, 185
Reported on:
All returns, 21
Joint returns, 28
Returns with itemized deductions, 58
Social security taxes on tip incane:
Definition, 186
Reported on all returns, 101
Sources of inocme (See specific type)
Sources of the data (See Description of the Sample)
Standard deduction (See Zero Bracket Amount)
State data:
As classifier, 186
Classified by size of adjusted gross
income, 144-171
Computation of residential energy credit, 129-130
Coefficient of variation, 201-203
Exemptions, 140-143
Itemized deductions, 134-136
Sources of income, 131-133
Tax credits and taxpayments, 137-139
State income tax refunds:
Classified by marital status, 15
Classified hy State, 133
Coefficient of variation, 194
By State, 203
Definition, 186
Reported on:
AU returns, 16
Joint returns, 23
Returns with itemized deductions, 58
Statutory adjustmaits (See also specific type) :
Classified by marital status, 15
Coefficiait of variation, 200
Conparison, 1977 and 1978, 1
Definition, 186
Reported on:
All returns, 22
Joint returns, 29
Returns of taxpayers age 65 or over, 113
Joint returns, 118
Returns with credit for the elderly, 124
Returns with itemized deductions, 58
Stock options (See Tax Preferences)
Surviving spouse, returns of (See cilso Marital
Status) :
Conparison, 1977 and 1978, 3
Definition, 186
Exemptions, 71
Reported on returns of taxpayers age 65 or
over, 109
Reported on returns with itemized deductions, 58
Selected items, 13
Sources of income, 15
262
Individual Returns/1978 • Index
Tax cxanputation (See specific type)
Tax credits (See also specific type) :
Classified by size of alternative inoone
concepts, 44-45
Classified by State, 137-138
Comparison, 1977 and 1978, 1
Definition, 186
Derivation of total tax liability, 78
Earned income credit, 95
Reported en:
Form 1040A returns, 37-38
Classified by marital status, 35
Filed by taxpayers age 65 or over, 110
Nontaxable returns, 33
Returns of taxpayers age 65 or over, 114
Joint returns, 119
Returns with credit for the elderly, 125
By age of taxpayer, 110
Returns with income subject to tax, 82
Residential energy credit, 86-87
By size of credit, 77
By State, 129-130
Type, 93-94
Tax due at time of filing:
Classified by:
Marital status, 15
Size of tax due, 104
State, 139
Definition, 186
Reported on:
Form 1040A returns , 39
Classified by marital status, 35
Returns filed by dependents with unearned
inoone, 64
Returns with itemized deductions, 58
Returns with tax liability, 103
Tax from reccrputing prior -year investment credit:
Definition, 186
Reported on all returns, 100
Tax generated:
Classified hy type of tax confutation, 75
Definition, 186
Derivation of total tax liability, 78
Reported on returns with income subject to tax, 81
Tax law changes, VII
Tax liability (See Total Income Tax or Total Tax
Liability)
Tax en partially tax-exempt income:
Definition, 186
Reported en returns with income subject to
tax, 80-83
Tax savings, 82
Type of tax computation, 75
Tax overpayment (See Overpayment)
Tax paid with return:
Definition, 187
Reported on:
All returns, 103
Form 1040A returns, 39
Classified hy marital status, 35
Tax preferences:
Definition, 187
Reported on:
All returns, 96-99
Returns of taxpayers age 65 or over, 109
Returns with net gain from sales of capital
assets, 85
Tax preferences excluded from adjusted gross income:
Classified by size of alternative inocme
concepts, 40-41
Definiticn, 187
Tax rate schedules, 228
Tax savings (See specific type of tax ooraputation)
Tax table income:
Definition, 187
Tax tables, 222-227
Taxable income:
Classified by:
Marital status, 15
Classified by size of adjusted gross
incc»ne, 9-14
Size of alternative inccsne concepts, 44-45
State, 136
Comparison, 1977 and 1978, 1
Cumulated, amount, percent, 6-8
Definition, 188
Reported on:
Form 1040A returns, 37
Classified by marital status, 35
Filed by taxpayers age 65 or over , 110
Nontaxable returns, 33
Returns filed by dependents with unearned
income, 64
Returns of taxpayers age 65 or over , 113
Classified by marital status, 109
Joint returns, 118
Returns with credit for the elderly, 124
Returns with inccsne earned abroad, 31
Returns with income subject to tax, 81
Returns with itemized deductions, 58
Taxable returns:
Classified by size of alternative income
concepts, 40-44
Comparison, 1977 and 1978, 1
Cumulated, number, percent, 6-8
Definition, 187
Taxes fran special confutations:
Definition, 188
Derivation of total tax liability, 78
Type of tax ocmputation, 75
Taxes paid deduction:
As percent of adjusted gross income, 61
Classified by:
Size of alternative income concepts, 42-43
Size of deduction, 57
State, 135
Definition, 188
Reported on:
All returns, 55
Returns of taxpayers age 65 or over, 121
Returns with tax preferences, 97
Taxpayer exanptions:
Comparison, 1977 and 1978, 53
Definition, 177
Reported on:
All returns, 65
Classified by marital status, 71
Classified by State, 140
Form 1040A returns, 37
Taxpayments (See also specific type)
Classified by:
Marital status, 15
Size of refund, 106
Size of tax due at time of filing, 104
Size of tax overpayment, 105
State, 139
Definition, 188
Reported on:
All returns, 101-102
Form 1040A returns, 38
Classified by marital status, 35
Returns with itemized deductions, 58
Total deductions (See Total Itemized Deductions and
Zero Bracket Amount)
Total income tax:
As percent of erijusted gross income, 91-92
Average, 6-8
Individual Returns/1978 • Index
263
Classified by:
Marital status, 15
Classified by size of adjusted gross
income, 9-14
Number of exenptions, 65-70
Classified by State, 142-143
Size of alternative income ooncepts, 44-45
Size of total income tax, 88-90
State, 133
Classified by size of adjusted gross
inoane, 144-171
Coefficient of variation, 203
Corparison, 1977 and 1978, 1
Cumulated, amount, percent, 6-8
Definition, 188
Derivation of total tax liability, 78
Reported on:
All returns, 100
Returns filed by dependents with unearned
inoone, 64
Returns of taxpayers age 65 or over, 115
Classified by marital status, 109
Joint returns, 120
Returns with credit for the elderly, 126
Returns with income earned abroad , 32
Returns with income subject to tax, 83
Returns with itemized deductions, 58
Total itemized deductions (See also specific type) :
As percent of adjusted gross income, 59
Classified by:
Marital status, 15
Classified by size of adjusted gross
income, 9-14
Size of alternative income concepts, 40-41
Size of total itemized deductions, 57
State, 134
Conparison, 1977 and 1978, 1, 52
Definition, 188
Reported on:
All returns, 55
Classified by marital status, 58
Nontaxable returns, 33
Returns filed by dependents with unearned
incone, 64
Returns of taxpayers age 65 or over, 113
Classified by marital status, 109
Joint returns, 118
Returns with credit for the elderly, 124
Returns with income earned abroad, 31
Returas with tax preferences, 96
Total tax liability:
Classified by:
Marital status, 15
Size of refund, 106
Size of tax due at time of filing, 104
Size of tax overpayment, 105
State, 133
Reported on returns with income tax before
credits, 138
Coefficient of variation, 203
Comparison, 1977 and 1978, 1
Definition, 188
Deriviaticn of total tax liability, 78
Reported on:
All returns, 100
Returns filed by dependents with unearned
income, 64
Returns of taxpayers age 65 or over , 115
Form 104QA returns, 110
Joint returns, 120
Returns with credit for the elderly, 126
Returns with itemized deductions, 58
u
Unused zero bracket amount:
Classified ty State, 134
Definition, 189
Reported on:
Returns filed by dependents with unearned
income, 64
Returns with income subject to tax, 80
Returns with itemized deductions, 56
W
Work incentive (WIN) credit:
Definition, 189
Reported on returns with income tax before
credits, 94
Zero bracket amount:
Classified by size of alternative income
concepts, 42-43
Classified by State, 134
Coiparison, 1977 and 1978, 1, 52
Definition, 189
Reported on:
Form 1040A returns, 36
Classified by mcirital status, 35
Filed by taxpayers age 65 or over, 110
Returns filed by dependents with unearned
income, 64
Returns of taxpayers eige 65 or over, 113
Classified by maritail status, 109
Joint returns, 118
Returns with credit for the elderly, 124
Returns with income subject to tax, 81
•U S G0VE8NNENT PRINTING OfFICE: 1981 347-775/8428
1978
Statistics
of Income
Individual
DDi]©(Miixg TiiK
Section
1 Returns Filed and Sources of Income
2 Deductions and Exemptions
3 Tax Computation and Tax Rates
4 Age 65 or Over; Credit for the Elderly
5 State Data
6 Explanation of Terms
7 Sources, Sample, and Limitations of the Data
8 Forms and Instructions
9 Index
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