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Full text of "Statistics of income"

BOSTOIM 
PUBLIC 
tlBRARY 




1979 

Statistics 
of Income 



Individual 



fj' 



'OS 




Department of the Treasury 



Internal Revenue Service 



Publication 79 (3-82) 



statistics 
of Income 



Other 

Publications 
And Related 
information 



SOI Bulletin 

(quarterly publication; 

$1 1 .00 annual subscription, 

$3.50 single issue) 

Contents, Vol. 1, No. 1, Summer 1981: 

Preliminary Individual Income 
Tax Return Data, 1979 

Preliminary Sole Proprietorship 
Return Data, 1978 

Preliminary Partnership Return 
Data, 1978 

Contents, Vol. 1, No. 2, Fall 1981: 

Early Individual Income Tax 
Return Data, 1980 

Data on Tax-exempt Organizations, 

1975-78 
Selected Corporate, Proprietorship, 

and Partnership Data, 1978 
Windfall Profit Tax Liability 

Data, 1980 

Contents, Vol. 1, No. 3, Winter 1981- 
1982: 

Projections of Return Filings, 1982- 

1990 
Preliminary Individual Income Tax 

Return Data, 1980 
Paid Preparer and Form W-2 Usage, 

Individual Income Tax Returns, 1980 
Preliminary Sole Proprietorship and 

Partnership Return Data, 1979 
Windfall Profit Tax Liability, First 

Quarter, 1981 



Published Regular Reports 

Partnership Returns, 1978 

(118 pp., $5.50) 
Sole Proprietorship Returns, 1978 

(236 pp., $7.00) 
Corporation Income Tax Returns, 1977 

(184 pp., $8.50) 

Published Supplemental Reports 
International Income and Taxes: 

Foreign Income and Taxes 

Reported on Individual Income Tax 

Returns, 1972-1978 (73 pp., $4.25) 
Domestic International Sales 

Corporation Returns, 1972, 1973 

and 1974 (192 pp., $6.00) 
Foreign Tax Credit Claimed on 

Corporation Returns, 1974 (158 pp., 

$5.50) 
U.S. Corporations and their 

Controlled Foreign Corporations, 

1974-1978 (165 pp, $6.00) 



Ottier: 

Sales of Capital Assets Reported 

on Individual Income Tax 

Returns, 1973 (263 pp., $7.00) 
Individual Retirement Arrangements, 

1976 (37 pp., $2.50) 
Individual Income Tax Returns, 

Contents of Reports for 1967-1976 

(15 pp., $1.50) 
Estate Tax Returns, 1976 

(60 pp, $3.25) 
Private Foundations, 1974-1978 

(113 pp., $4.75) 



Selected Reports in Preparation 

Corporation Income Tax Returns, 

1978-1979 
Partnership Returns, 1979 
Sole Proprietorship Returns, 

1979-1980 
Individual Income Tax Returns, 198i 
International Income and Taxes, 

Foreign Income and Taxes 

Reported on U.S. Tax Returns, 

1976-1979 
SOI Bulletin, Spring 1982 

Tape Files Available 

Individual Tax Model File, 1966-197 
State Tax Model File, 1977-1979 
Corporation Source Book, 1965-19^ 
Other tape files include: 
Estate Tax File, 1972, 1976 
Private Foundations File, 1974 
Employee Plans File, 1977 
Exempt Organizations File, 1975 

Ordering Information 

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

Public-use magnetic tape files are 
available on a reimbursable basis 
from Machine Readable Archives 
Division (NNR), National Archives 
and Records Service, Washington, 
DC 20408 

The 1979 Individual Tax Model files 
are available on a reimbursable basi 
from Statistics Division PR:S, Intern 
Revenue Service, Washington, DC 
20224. 



* 



I 



I 



979 



Individual 




Publication 79 (3-82) 



partment of the Treasury 
*rnal Revenue Service 

scoe L. Egger, Jr. 

mmissioner 

ssell E. Dyke 

iistant Commissioner 

anning and Research) 

:z Scheuren 

ector, Statistics Division 

\n DIPaolo 

ief, Statistics of Income Branch II 



This report contains data on sources of income, 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. 
Classifications are by tax status, size of adjusted gross income, 
marital status, and form of deduction. For the first time 
information previously published in "High Income Tax Returns," a 
report by the Department of the Treasury, Office of Tax Analysis, 
is contained in Section 8 of this report. 

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 Statistics Division: 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— 1979, 
Individual Income Tax Returns 
Washington, DC 1982 



Library of Congress Card No. 61-37567 



E'er sale by the Superintendent of Documents, U.S. Government Printing Office. Washington, D.C. 20402 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 

March 9, 1982 



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



Dear Mr. Secretary: 

I am transmitting the complete report. Statistics of Income — 1979, 
Indiyiriual Incone Tax Returns . This report has been prof^uced in 
accordance with the mandate of section f^l08 of the Internal Revenue Code 
which requires the preparation and publication of statistics reasonably 
available with respect to the operation of the internal revenue laws. 

The report, based on a sample drawn from the 92.7 million returns 
filed during Calendar Year 1980, presents information on taxpayers' 
income, exemptions, deductions, credits and tax. The statistics reflect 
the increase in the exemption amount and the decrease in tax rates, as 
well as other provisions effective for Tax Year 1979 under the Revenue 
Act of 1978. 

Classifications used include size of adjusted gross income, marital 
status, marginal tax rate, and State of residence. Separate statistics 
are provided en returns with itemized deductions, returns with age 
exemptions and for the first time an entire section is devoted to high 
income returns both taxable and nontaxable. 

With kind regards. 

Sincerely, 



"^^^^ ^A''^ 



Department of the Treasury Internal Revenue Service III 



Contents 



Guide to Basic Tables, v 

IntroducticDn, vii 

Section 1 

Returns Filed and Sources of Income, 1 

Section 2 

Deductions and Exemptions, 31 

Section 3 

Tax Carputation and Tax Rates, 57 

Section 4 

Taxpayers Age 65 or Over, 101 

Section 5 
State Data, 113 

Section 6 

Explanation of Terms, 145 

Section 7 

Sources of the Data, Description of the Sample and 
Limitations of the Data, 163 

Section 8 

High Income Returns: Taxable and Nontaxable, 187 

Section <3 

1979 Forms and Instructions, 215 

User Survey Form 



IV 



Guide to Basic 
Tables* 



Accumulated size of adjusted gross income {I. I), 9 
Adjusted gross inoonie less investment interest 

See "high income returns under various income 

concepts" 
Adjusted gross income plus tax preferences 

See "high income returns under various incxame 

concepts" 
Adjustments (1.3), 14 
Age exemptions 

See "exemptions by type" and "taxpayers age 65 or 

over" 

Alternative mininum tax computation (3.8), 85 

Balance due 

See "tax due at time of filing" 

Coefficient of variation 

Sources of income (7.1), 167 

Tax liability and taxpayments (7.2), 177 

Selected sources of income and tax items (7.3), 182 

Contributions deduction 

Type of contributions (2.4), 40 

Cumulated number of returns by size of adjusted gross 
incone (1.1), 9 

Credits 

See "tax credits" 
Deficit, size of on nontaxable returns (1.4), 24 
Earned income credit 

Computation of (3.6) , 80 
Election fund checkoff (1.5), 25 
Exemptions 

Marital status 

By number of exenptions (2.9) , 55 
Number of exemptions (2.9), 55 
Type of exemptions (2.9), 55 
Size of income 

Number of exemptions (2.8) , 45 
Type of exanption (2.8), 45 

Expanded income 

See "high incone returns under various income 
concepts" 
Form 1040A returns (1.6), 26 

High income returns under various income concepts 
With and without modified (world-^ide) income tax 

(8.7 - 8.12), 203-213 
With and without total income tax (8.1 - 8.6), 
192-202 
Income averaging tax conputation (3.1), 63 
Inoome tax 

See "total income tax" 
Interest paid deduction 

Interest deduction by type (2.6), 43 
Itemized deductions 
High inocme returns 

Deductions as percent of income (8.4, 
8.10), 199, 210 
Item with largest tax effect (8.3, 8.9), 197, 208 
Major types (2.1), 35 
Marital status on returns with (2.2), 37 
Sources of income on returns with (2.2), 37 
State data (5.2) , 119 
Taxpayers age 65 or over (4.2), 110 



Joint returns 

See also "Marital status" 

State and size of incone (5.5), 130 
Marginal tax rates (3.13), 96 
Marital status 

Exenptions by type (2.9), 55 

Itemized deduction returns (2.2), 37 

Sources of income (1.2), 12 

Maximum tax computation 

Size of adjusted gross income (3.1), 63 

Size of taxable income (3.12), 95 
Medical and dental expenses deduction 

Medical and dental expenses by type (2.5), 41 
Minimum tax computation (3.7), 81 
Miscellaneous deductions 

Miscellaneous deductions by type (2.7), 44 
Nontaxable returns by size of adjusted gross 
income and deficit (1.4), 24 

Overpayment 

See "tax overpayment" 
Overpayment refunded 

Size of adjusted gross income (3.9), 88 

Size of overpayment refunded (3.11), 93 
Presidential election conpaign fund checkoff (1.5), 25 
Refunds 

See "overpayment refunded" 

Computation by size of adjusted gross 
income (3.2), 65 

Computation by State (5.4), 127 
Sanpling variability 

See "Coefficient of Variation" 

Sources of income 

High income returns (8.2, 8.7), 193, 203 

Itenized deduction returns (2.2), 37 

Marital status (1.2), 12 

Number of exanptions (2.9), 55 

Size of adjusted gross income 
All returns (1.31, 14 
Form 1040A returns (1.6), 26 

State data (5.1) , 115 

Taxpayers age 65 and over (4.1), 105 
State data 

Itemized deduction returns (5.2), 119 

Residential energy credit (5.4), 127 

Size of adjusted gross incone (5.5), 130 

Sources of incone (5.1), 115 

Tax credits by type (5.3), 123 
Statutory adjustments (1.3), 14 
Tax 

See "total income tax" 
Taxable income 

As a percent of various incoms concepts (8.6) , 202 

Modified taxable inocme as a percent of various 
incone concepts (8.12), 213 

Tax computation by type (3.1), 63 
Tax credits 

Type of credit by size of adjusted gross income 

(3.5), 78 

Type of credit by State (5.3), 123 



*Basic tables arc arranged in seven sections in this report. The section number appears as the 
first digit of each table number. After a table number has been located in the Guide, the thumb 
index on the back cover may be used to access the corresponding section of this report. 



Tax due at time of filing 

Size of adjusted gross income (3.9) , 88 

Size of tax due (3.10), 92 
Tax generated by tax rate (3.13), 96 
Tax liability 

Type of tax (3.9) , 88 

Tax overpayment 

Size of adjusted gross income (3.9), 88 

Size of tax overpayment (3.11), 93 
Tax preferences 

Alternative tax preferences (3.8) , 85 

Regular tax preferences (3.7), 81 
Tax refund 

See "overpayment refunded" 
Tax paid deduction 

Type of taxes (2.3), 39 
Taxpayers age 65 or over 

Itemized deductions (4.2) , 110 

Sources of income (4.1), 105 

Taxpayments (3.9), 88 

Total income tax 

As a percent of adjusted gross income (3.4) , 74 
As a percent of various income concepts (8.5), 200 
Modified total income tax as a percent of various 

income concepts (8.11), 211 
Size of adjusted gross income, cumulated (1.1), 9 
Size of total income tax (3.3), 69 

Type of tax computation (3.1), 63 



I 






VI 






It 



Introduction* 



The statistics presented in this report are esti- 
mates based on a stratified probability sample of 
individual income tax returns, selected before audit, 
and represent coverage of the 92.7 million Forms 1040 
and 1040A filed by the Nation's taxpayers for Income 
Year 1979. The number of returns filed for 1979 
represents an increase of approximately 3.3 percent 
over those filed for 1978. 

The Internal Revenue Code of 1954, as amended, 
provided 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- 
ments 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 exemptions claimed on 
the 1979 tax returns are covered in section 2. 
Section 3 provides detailed data on the 1979 tax 
liability as well as oi any tax credits and taxpay- 
ments applied to that tax liability. Data from 
returns filed by taxpayers age 65 or over are pre- 
sented 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 
description of the sample of tax returns used for the 
estimates in this report, as well as a discussion of 
the method of estimation employed and the sampling 
variability of the data. Section 8 presents data 
formerly published in the report High Income Tax 
Returns , prepared by the Treasury Department, Office 
of Tax Analysis. Special definitions apply to the 
terms used in this section, and are given in the 
acccmpanving text. Facsimiles of the tax return forms 
fand their instructions) from which the data were 
gathered for 1979 are reproduced in section 9. 



*This report was prepared in the Statistics Division by the Individual Income Statistics Section, under the 
direction of Ray Plowden, Chief. Peter Sailer was responsible for coordinating the major steps in its produc- 
tion, including table specifications, computerized consistency testing, and text writing. June Walters and 
Rich Hillelson coordinated the review and statistical analysis. Ruth Wise was responsible for copy design and 
preparation. 



VII 



Requirements 
for Filing 



Changes in Law 



The principal criterion which determined whether an 
individual had to file a return was the size of gross 
incone (all income received in the form of money, 
property, and services, that was not, by law, 
expressly exenpt from tax) , specified according to 
the individual's marital status. For 1979, a return 
had to be filed by: 

(1) a single person (other than a surviving spouse) 
under age 65 with gross income of at least $3,300 (as 
caipared to a $2,950 filing requirement for 1978); 

(2) a single person (other than a surviving spouse) 
age 65 or over with gross income of at least $4,300 
($3,700 for 1978); 

(3) a surviving spouse under age 65 with gross 
income of at least $4,400 ($3,950 for 1978); 

(4) a surviving spouse age 65 or over with gross 
inoane of at least $5,400 ($4,700 for 1978); 

(5) a married couple, filing a joint return, with 
both spouses under age 65 and with a combined gross 
income of at least $5,400 ($4,700 for 1978); 

(6) a married couple, filing a joint return, with 
one spouse age 65 or over and with a combined gross 
income of at least $6,400 ($5,450 for 1978); 

(7) a married couple, filing a joint return, with 
both spouses age 65 or over and with a combined gross 
income of at least $7,400 ($6,200 for 1978); 

(8) a married person, regardless of age, whose 
spouse was filing a separate return, if that married 
person had a gross income of $1,000 or more ($750 for 
1978) . 

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 $1,000 or more ($750 or more for 
1978) . Self-enoployed persons also had to file if 
they had "self-enployment income" of $400 or more in 
order to pay self-employment tax. 

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

Most taxpayers had to file tax returns within 3-1/2 
months after the close of their accounting periods. 
Since the accounting period used by nearly all indi- 
viduals for Tax Year 1979 was the calendar year, this 
meant that returns were due by April 15, 1980. How- 
ever, each taxpayer could be granted, upon request, 
one autcmatic 2-month extension of time to file if he 
or she paid any estimated tax due by 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. 



The Revenue Act of 1978 contained several major 
revisions to the Internal Revenue Code which became 
effective for Tax Year 1979. In addition, certain 
provisions of the Foreign Earned Income Act of 1978 
did not becccne fully effective until 1979. The 
follaving list of major tax law changes contains 
references to the sections of this report where more 
detailed information and related statistics may be 
found. 

(1) The "zero bracket amount," as well as most 
other tax brackets, were widened for 1979, thus 
leading to Icwer effective tax rates for any given 
amount of taxable incone than were in effect for 1978 
(see section 3) . 

(2) Partially offsetting this decrease in 
effective tax rates, the general tax credit was 
allowed to expire. 

(3) The exemption amount increased from $750 to 
$1,000 per exemption (see section 2). 

(4) Filing requirements were adjusted to reflect 
the increased exemption and zero bracket amounts (see 
"Requirements for Filing," above) . 

(5) Itemized deductions for State and local 
gasoline taxes and for political contributions were 
abolished; on the other hand, the maximum political 
coitributions credit rose from $25 to $50 per 
taxpayer . 

(6) The alternative tax conputation for taxpayers 
with long-term capital gains and marginal tax rates 
above 50 percent was abolished; on the other hand, 
the 60 percent exclusion of long-term capital gains, 
introduced for sales of capital assets after October 
31, 1978, became effective for the full tax year on 
returns filed for 1979 (see section 3) . 

(7) Unemployment benefits under State and Federal 
programs were reportable (and to a certain extent 
taxablel on individual inccxne tax returns for the 
first time for Tax Year 1979 (see Section 11. 

(8) The earned incone credit, available to 
lew-income earners with dependent children, was 
expanded to cover taxpayers with income under 
$10,000, with a maximum credit of $500 (see section 
3). For 1978, the maximum income level was $8,000, 
the maximum credit $400. 

(9) The conputation of the additional tax for tax 
preferences was divided into two parts; itemized 
deductions and capital gains tax preferences were 
subjected to a new graduated, "alternative minimum 
tax;" all remaining tax preferences were subject to 
the regular 15 percent "minimum tax" (see section 3) . 

(10) Under the Foreign Earned Incone Act of 1978, 
the $15,000 exemption of foreign earned incone was 
abolished for Tax Year 1979; in its place, U.S. 
taxpayers with foreign earned incone could still 
claim deductions for excess expenses of living 
abroad, or an exclusion (up to $20,000) for living in 
a hardship area (see section 1) . 



I 



VIII 



Section 1 



Returns Filed 

and Sources 

of Income* 



Contentd 



IntrodLKtion, 1 

Data by sex of taxpayer, 2 

Unemployment oonpensation, 2 

Inccme earned abroad, 3 

Statutory adjustments to gross income, 5 



Text tables 

TA Sources of inccme and selected tax items, 1978 
and 1Q79, 2 

IB Number of returns by marital status and by size 
of adjusted gross income, 1978 and 1979, 3 

IC All returns and nontaxable returns, by size of 
adjusted gross income, 1969-1979, 4 

ID Returns with unemployment oonpensation by tax 
status and by size of adjusted gross income, 6 

IE Returns with incone earned abroad: amount 
exempted, excluded, or deducted, 1978 and 1979, 7 

IF Returns with disability income payments: com- 
putation of disability income exclusion, 8 



Figure 

lA Average salaries and wages reported on non joint 
returns by sex of taxpayer, 1969, 1974, and 1979, 
5 



Basic tables 

1.1 Selected income and tax items, bv size and accu- 
mulated size of adjusted gross income, 9 

1.2 All returns: sources of incone, deductions, and 
tax items, by marital status and sex of taxpayer, 
12 

1.3 All returns: sources of income and ad:)ustments, 
by size of adjusted gross income, 14 

1.4 Nontaxable returns: sources of income, itemized 
deductions, and tax items, by size of adjusted 
gross inccme and deficit, 24 

1.5 Returns with and without presidential election 
canpaign fund checkoff: response boxes checked 
by marital status and size of adjusted gross 
inccme, 25 

1.6 Form 1040A returns: sources of incorre, deduc- 
tions, and tax items, by size of adjusted gross 
inccme, 26 



Introduction 

The information presented in this section covers 
primarily the number of returns filed for Incone Year 
1979 and the sources of income, including the 
statutory adjustments to gross income, reported on 
these returns. The major classifications of these 
returns are size of adjusted gross income, marital 
status, sex of taxpayer and taxability or 
nontaxability of the return. 

Characteristics, such as sources of incone and 
selected tax items, of the returns filed for 1979 
compared to 1978 are summarized in table lA. As can 
be seen from that table, the number of returns filed 
increased bv almost 3 million, from 89.8 million for 
1978 to 92.7 million for 1979; correspondingly, 
adjusted gross incone increased from $1.3 trillion to 
over $1.4 trillion. Table IB illustrates the effect 
of these changes by size of adjusted gross income. 
From 1978 to 1979, returns showing income of less 
than $5,000 declined by more than 1.3 million, fron 
22.2 to 20.9 million, while those showing income of 
$20,000 or more increased from 22.3 to 26.3 million. 
This trend is even more dramatic when viewed over a 
10-year period, as can be seen in table IC. The 
numtier of returns with incomes over $20,000 rose by 
675 percent from 1969 to 1979. On the other hand, 
for 1969, 31.4 million returns showed adjusted gross 
inccme of less than $5,000; by 1979, there were only 
20.9 million returns in this class. This decrease is 
attributable not only to changing econonic condi- 
tions but also to changes in filing requirements, 
which made it unnecessary for many persons in this 
income class to file returns. Table IC also shows 
that, in recent years, over three-quarters of the 
taxpayers in the under $5,000 income class were 
nontaxable, with most of these individuals filing for 
the purpose of obtaining a refund of income tax 
withheld or the earned income credit. 

Cumulated data for the number of returns filed, the 
anount of adjusted gross income, and the amount of 
total income tax, classified by size of adjusted 
gross income are shewn in table 1.1. Table 1.2 
presents information classified by marital status and 
sex of taxpayer. Data for sources of income and 
adjustments, classified by size of adjusted gross 
income, are presented in table 1.3. Special topics 
for which data are presented are: nontaxable returns, 
table 1.4; responses to the presidential election 
campaign fund question, table 1.5; and Form 1040A 
returns classified by size of adjusted gross incone 
in table 1.6. 

The following text contains background information 
on some of these items, with special emphasis on new 
items for Tax Year 1979. Detailed explanations of 
each of the items tabulated is found in Section 6 of 
this report, "Explanation of Terms." 



*Richard Thompson was responsible for the review and analysis of the data in this section. 
He was assisted by Antoinette Lyles. 



2 Individual Returns/1979 • Returns Filed and Sources of Income 

Table lA. — Sources of Income and Selected Tax Items, 1978 and 1979 

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



Item 



1978 



1979 



Change, 

1978 to 

1979 



Number of returns, total. 



Taxable 

Nontaxable. 



Adjusted gross income less deficit 

Sources of income: 

Salaries and wages 

Pensions and annuities in adjusted gross income. 
Business and profession net profit less loss.... 

Farm net profit less loss 

Partnership net profit less loss 



Small Business Corporation net profit less loss 

Sales of capital assets net gain less loss 

Sales of property othoA than capital assets net gain less loss. 

Dividends in adjusted gross income 

Interest received 



Rent net income less loss 

Royalty net income less loss 

Estate or trust net income less loss. 
All other sources (net)''' 



Total statutory adjustments. 
Total itemized deductions... 

Number of exemptions 

Taxable income 

Zero bracket amount 

Income tax before credits... 



Total credits 

Income tax after credits 

Additional tax for tax preferences. 

Total income tax 

Self-employment tax 

Total tax liability 



(1) 



(2) 



89,771,551 

68,688,305 
21,083,246 

1,302,447,386 



1,090,291,855 

32,743,819 

53,546,508 

3,565,293 

15,044,787 

2,284,806 
23,231,376 

1,256,902 
30,206,475 
61,222,522 

3,139,157 
2,559,870 
3,079,603 
2,638,501 

22,364,088 
164,432,406 
219,867,696 
1,062,190,322 
215,787,307 
203,803,653 

17,085,591 

186,718,062 

1,514,475 

188,232,537 

4,705,994 

193,184,849 



92,694,302 

71,694,983 
20,999,319 

1,465,394,530 



1,229,251,389 

37,346,510 

56,564,466 

2,123,614 

12,449,418 

2,231,684 

28,448,300 

961,096 

33,482,508 

73,875,462 

1,832,334 
3,008,776 
3,780,423 
4,817,036 

24,778,484 
184,168,669 
224,691,732 
1,157,247,646 
230,610,133 
220,099,516 

6,780,186 
213,319,330 

1,175,188 
214,494,519 

5,365,085 
220,100,162 



(3) 



2,922,751 

3,006,678 
-83,927 

162,947,144 



138,959,534 

4,602,691 

3,017,958 

-1,441,679 

-2,595,369 

-53,122 

5,216,924 

-295,806 

3,276,033 

12,652,940 

-1,306,823 

448,906 

700,820 

2,178,535 

2,414,396 
19,736,263 

4,824,036 
95,057,324 
14,822,826 
16,295,863 

-10,305,405 

26,601,268 

-339,287 

26,261,982 

659,091 

26,915,313 



Consists of State income tax refunds, alimony received, unemployment compensation in adjusted gross income and 
other income less loss. 

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



Data by Sex of Taxpayer 

For the first time since 1974, non-joint returns in 
this report have been classified by sex of taxpayers, 
with taxpayer name used to determine the classi- 
fication, an the case of joint returns, which by 
definition contain combined amounts for one male and 
one female taxpayer, no such classification was 
possible.) Figure lA shews the change in salaries 
and wages reported on non- joint returns filed by men 
and women for Tax Years 1969, 1974, and 1979. Over 
that period, women's salaries dropped fran 93.3 to 
81.4 percent of those reported by men. Data on other 
sources of incate are shown in table 1.2. 

Unemployment Conpensation 

Tax Year 1979 was the first time that tax return 
filers were to show amounts received as unemployment 



conpensation on their income tax returns. Under the 
Revenue Act of 1978, all or a portion of such 
conpensation may also have been includible in 
adjusted gross income, and thus subjected to the 
Federal individual income tax. The includible 
portion was computed by adding total unemployment 
conpensation to all other sources of inccme, and 
subtracting out an exclusion of $20,000 for unmarried 
taxpayers, or 525,000 for married taxpayers filing 
jointly (married persons filing separately were not 
eligible for any exclusion) . One-half the excess 
over the exclusion fbut never more than total 
unemployment compensation) was includible in adjusted 
gross income. As can be seen from table ^D, fewer 
than 7 percent of the returns with includible 
unemployment compensation had adjusted gross incone 
of less than $10,000, and fewer than I percent of 
these returns became taxable as a result of adding 
unemployment coipensation into adjusted gross income. 



Individual Returns/1979 • Returns Filed and Sources of Income 

Table IB. — Number of Returns by Marital Status and by Size of Adjusted Gross Income, 1978 and 1979 
[Ml figures are estimates based on samples] 



Size of adjusted gross Income and marital status 



1978 



1979 



Change , 

1978 to 

1979 



(1) 



(2) 



Number of returns for all adjusted gross income classes 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

Under $5,000, total-^ 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$5,000 under $10,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$10,000 under $15,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$15,000 under $20,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$20,000 or more, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

^Includes returns with no adjusted gross income. 



89,771,551 

44,483, 3A8 

1,567,250 

6,382,444 

126,139 

37,212,370 

22,236,197 

2,929,584 

649,035 

1,553,456 

32,974 

17,071,148 

19,585,276 

6,050,137 

453,128 

2,444,978 

31,786 

10,605,247 

14,241,599 

7,443,907 

237,573 

1,307,103 

22,537 

5,230,479 

11,408,934 

8,156,001 

134,454 

619,091 

21,177 

2,478,211 

22,299,545 

19,903,719 

93,060 

457,816 

17,665 

1,827,285 



92,694,302 

44,855,141 

1,726,238 

7,213,112 

115,240 

38,784,571 

20,863,567 

2,564,514 

520,269 

1,558,311 

22,091 

16,198,382 

19,664,858 

5,477,986 

518,295 

2,565,181 

38,497 

11,064,899 

14,433,255 

6,466,232 

351,716 

1,628,732 

20,156 

5,966,419 

11,385,151 

7,395,421 

196,622 

779,512 

11,336 

3,002,260 

26,347,471 

22,950,988 

139,336 

681,376 

23,160 

2,552,611 



(3) 



2,922,751 

371,793 
158,988 
830,668 
-10,899 
1,572,201 

-1,372,630 

-365,070 

-128,766 

4,855 

-10,883 

-872,766 

79,582 

-572,151 

65,167 

120,203 

6,711 

459,652 

191,656 

-977,675 

114,143 

321,629 

-2,381 

735,940 

-23,783 

-760,580 
62,168 

160,421 
-9,841 

524,049 

4,047,926 

3,047,269 

46,276 

223,560 

5,495 

725,326 



Incxanne Earned Abroad * 

The Foreign Earned Income Act of 1978 abolished the 
rule under which any U.S. taxpayer could exempt up to 
$15,000 of income earned while living abroad (up to 
$20,000 in the case of employees of charitable 
organizations) . In its place, it established two new 
rules. Persons living in so-called hardship areas 
could exclude up to $20,000 of income earned abroad. 
Other U.S. taxpayers could take an adjustment to 
income based on the expenses of living abroad. For 
Tax Year 1978, taxpayers had the option of using 



either of the two new rules, or using the old rule in 
effect for 1977 and earlier years. Table IE shows 
that, for Tax Year 1979, most individual taxpayers no 
longer had the option of using the old "exempt 
foreign income" ccrputation (it was still used on a 
few non-calendar year and prior -year delinquent 
returns) . Table IE also shows that 72 percent of the 
$4.7 million of foreign-earned income reported on 
Forms 2555 for 1979 was includible in adjusted gross 
income. By way of contrast, for Tax Year 1978, only 
59 percent of the foreign-earned incone frcm Form 
2555 was includible. 



*Statistics on income earned abroad are presented in this report for the purpose of showing the effect 
of tax law changes in this area on adjusted gross income. Further details will be available from the 
Supplemental Report, Statistics of Income — 1976-1979, International Income and Taxes, Foreign Income and 
Taxes Reported on U.S. Tax Returns. 



4 Individual Returns/1979 • Returns Filed and Sources of Income 

Table IC. — All Returns and Nontaxable Returns, by Size of Adjusted Gross Income, 1969-1979 
[All figures are estimates based on samples] 







Nontaxable 


returns 




Nontaxable 


returns 




Nontaxable returns 


Size of adjusted gross 


All 






All 






All 






income 


returns 




Percent 


returns 




Percent 


returns 




Percent 






Number 


of all 
returns 




Number 


of all 
returns 




Number 


of all 
returns 




1969 


1970 


1971 


Total 


75,834,388 


12,112,994 


16.0 


74,279,831 


14,962,460 


20.1 


74,576,407 


14,660,035 


19.7 


Under $5,000 


31,405,265 


11,708,022 


37.3 


28,308,034 


14,493,251 


51.2 


27,155,048 


14,002,305 


51.6 


$5,000 under $10,000 


22,657,528 


364,981 


1.6 


22,303,067 


429,624 


1.9 


21,443,479 


602,100 


2.8 


$10,000 under $15,000 


13,649,392 


23,993 


0.2 


14,106,019 


25,118 


0.2 


14,604,270 


37,416 


0.3 


$15,000 under $20,000 


4,721,696 


7,720 


0.2 


5,538,453 


6,553 


0.1 


6,453,851 


7,834 


0.1 


$20,000 under $25,000 


1,536,601 


2,993 


0.2 


1,909,167 


2,816 


0.1 


2,377,638 


4,476 


0.2 


$25,000 under $30,000 


645,888 


857 


0.1 


768,235 


1,759 


0.2 


968,565 


1,642 


0.2 


$30,000 under $50,000 


807,497 


2,204 


0.3 


918,188 


2,002 


0.2 


1,077,844 


2,884 


0.3 


$50,000 under $100,000 


328,410 


1,479 


0.5 


350,978 


937 


0.3 


404,692 


1,078 


0.3 


$100,000 under $200,000 


63,605 


445 


0.7 


62,467 


289 


0.5 


72,856 


218 


0.3 


$200,000 under $500,000 


14,786 


188 


1.3 


12,830 


90 


0.7 


15,089 


67 


0.4 


$500,000 under $1,000,000.. 


2,509 


60 


2.4 


1,751 


18 


1.0 


2,192 


12 


0.5 


$1,000,000 or more 


1,211 


52 


4.3 


642 


3 


0.5 


883 


3 


0.3 








1972 


1973 


1974 


Total 


77,572,720 


16,703,713 


21.5 


80,692,587 


16,425,425 


20.4 


83,340,190 


16,005,423 


19.2 


Under $5,000 


26,963,312 


15,738,952 


58.4 


27,037,618 


15,491,830 


57.3 


26,766,673 


15,046,441 


56.2 


$5,000 under $10,000 


21,175,854 


850,252 


4.0 


20,581,732 


797,608 


3.9 


20,586,617 


797,997 


3.9 


$10,000 under $15,000 


15,364,155 


79,852 


0.5 


15,804,109 


77,445 


0.5 


15,670,258 


104,725 


0.7 


$15,000 under $20,000 


7,773,413 


18,266 


0.2 


9,091,001 


33,242 


0.4 


10,071,087 


25,517 


0.3 


$20,000 under $25,000 


3,093,728 


6,388 


0.2 


3,943,993 


9,769 


0.2 


4,944,795 


12,290 


0.2 


$25,000 under $30,000 


1,266,377 


4,734 


0.4 


1,741,991 


5,131 


0.3 


2,259,928 


5,881 


0.3 


$30,000 under $50,000 


1,337,578 


3,254 


0.2 


1,759,837 


7,312 


0.4 


2,173,868 


8,939 


0.4 


$50,000 under $100,000 


483,677 


1,590 


0.3 


596,663 


2,466 


0.4 


700,528 


2,667 


0.4 


$100,000 under $200,000 


91,707 


317 


0.3 


110,176 


458 


0.4 


135,304 


722 


0.5 


$200,000 under $500,000 


19,233 


88 


0.5 


21,929 


142 


0.6 


26.842 


196 


0.7 


$500,000 under $1,000,000.. 


2,666 


14 


0.5 


2,635 


15 


0.6 


3,194 


36 


1.1 


$1 .000.000 or more 


1,030 


6 


0.6 


903 


7 


0.8 


1,096 


12 


1.1 








1975 


1976 


1977 


Total 


82,229,332 


20,738,595 


25.2 


34,670,389 


20,249,022 


23.9 


86,634,640 


22,253,502 


25.7 


Under $5,000 


24,901,853 


17,734,874 


71.2 


23,935,751 


17,127,463 


71.6 


23,262,635 


18,312,713 


78.7 


$5,000 under $10,000 


19,952,914 


2,614,553 


13.1 


19,892,956 


2,757,467 


13.9 


19,342,819 


3,467,855 


17.9 


$10,000 under $15,000 


14,963,680 


239,408 


1.6 


14,551,350 


222,449 


1.5 


14,299,206 


284,787 


2.0 


$15,000 under $20,000 


10,353,534 


93,206 


0.9 


11,197,191 


70,151 


0.6 


11,404,973 


95,064 


0.8 


$20,000 under $25,000 


5,598,117 


27,110 


0.5 


6,649,622 


31,095 


0.5 


7,766,714 


40,132 


0.5 


$25,000 under $30,000 


2,744,255 


10,321 


0.4 


3,629,532 


17,107 


0.5 


4,354,040 


20,747 


0.5 


$30,000 under $50,000 


2,747,618 


13,145 


0.5 


3,639,050 


19,550 


0.5 


4,784,916 


25,032 


0.5 


$50,000 under $100,000 


781,406 


4,984 


0.6 


948,034 


3,180 


0.3 


1,140,784 


6,588 


0.6 


$100,000 under $200,000 


152,349 


734 


0.5 


185,142 


492 


0.3 


225,150 


524 


0.2 


$200,000 under $500,000 


29,193 


204 


0.7 


36,357 


60 


0.2 


46,386 


55 


0.1 


$500,000 under $1,000,000.. 


3,289 


44 


1.3 


4,047 


**8 


**0.1 


5,232 


AA5 


**0.1 


$1,000,000 or more 


1,124 


12 


1.1 


1,357 


A* 


*A 


1,785 


AA 


AA 








1978 


1979 








Total 


89,771,551 


21,083,246 


23.5 


92,694,302 


20,999,319 


22.7 




Under $5,000 


22,236,197 


17,099,676 


76.9 


20,863,567 


16,144,669 


77.4 








$5,000 under $10,000 


19,585,276 


3,284,132 


16.8 


19,664,858 


4,217,177 


21.4 








$10,000 under $15,000 


14,241,599 


421,816 


3.0 


14,433,255 


369,561 


2.6 








$15,000 under $20,000 


11,408,934 


129,258 


1.1 


11,385,151 


138,379 


1.2 








$20,000 under $25,000 


8,552,615 


61,600 


0.7 


9,021,414 


57,844 


0.6 








$25,000 under $30.000 


5,386,257 


34,101 


0.6 


6,309,121 


32,933 


0.5 








$30,000 under $50,000 


6,535,452 


40,227 


0.6 


8,675,455 


29,415 


0.3 








$50,000 under $100,000 


1,471,406 


11,237 


0.8 


1,889,878 


8,609 


0.5 








$100,000 under $200,000 


285,309 


1,101 


0.4 


357,872 


662 


0.2 








$200,000 under $500,000 


59,884 


88 


0.1 


80,226 


61 


0.1 








$500,000 under $1,000,000.. 


6,581 


*Aio 


>'=*0.1 


9,904 


AAg 


■■•*0.1 








$1,000,000 or more 


2,041 


*:■,- 


AA 


3,601 




A A 













**Data combined to avoid disclosure of information for specific taxpayers. 



Individual Refurns/1979 • Returns Filed and Sources of Income 



Statutory Adjustments to Gross Incxune 

Adjustments to gross inccme included expenses 
incurred by business men and women or by farmers in 
the course of running a business, as well as certain 
expenses of employees such as moving or travel 
expenses. Sole proprietorship expenses were reported 
on Schedules C and F (or, in the case of partnerships 
or Small Business Corporations, on the appropriate 
forms filled in by these entities) and are detailed 
in the reports Statistics of Income — Sole Proprie- 



torship Returns, Statistics of I ncone— Partnership 
Returns, and Statistics ot Income — Corporation Income 

Tax Returns . ~ ' 

Statutory adjustments, which were reported on the 
Form 1040, consisted of moving expenses, employee 
business expenses, payments to an individual retire- 
ment arrangement (IRA) , payments to a self-employed 
retirement (Keogh) plan, forfeited interest penalty, 
alimony paid, and the disability income exclusion. 
The ccmputation of the disability inccme exclusion is 
shown in table IF. 



Figure 1A 

Average Salaries and Wages Reported on Non-Joint Returns by Sex 

of Taxpayer, 1969, 1974, and 1979. 



Dollars 
9,000 

8,000 

7,000 

6,000 

5,000 
4,000 

3,000 
2,000 
1,000 



I Returns Filed by Women 
Returns Filed by Men 




1969 



1974 



1979 



Year 



Individual Returns/1979 • Returns Filed and Sources of Income 



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T1 






.-H 


X) 


E 


3 


OJ 




f) 


c 


.— 1 


n 


•H 


-H 


en 


^ 


CO 




B 


4J 



*-t IT] U4 
W * O 



8 Individual Returns/1979 • Returns Filed and Sources of Income 

Table IF.— Returns With Disability Income Payments: Computation of Disability Income Exclusion 
[All figures are estimates based on samples— money amounts are in thousands of dollars] 



Size of adjusted gross incc 



Total. 



Under $2,000 

$2,000 under $4,000. 
$A,000 under $6,000. 
$6,000 under $8,000. 



$8,000 under $10,000. . 
$10,000 under $15,000. 
$15,000 under $20,000. 
$20,000 under $25,000. 
$25,000 or more 



Total disability payments 



Number 

of 
returns 



(1) 



257,742 

56,551 
31,160 
39,317 
36,730 

19,737 
54,458 
13,524 
*1,748 
4,517 



Number 

of 
quali- 
fied 
indi- 
viduals 



Amount 

of 

payments 



(2) 



265,257 

60,344 
31,615 
39,317 
38,008 

21,019 
55,165 
13,524 
*1,748 
4,517 



(3) 



1,368,906 

281,319 
162,780 
236,459 
210,076 

126,039 

249,562 
65,557 

* 12, 525 
24,590 



Max imum 
qualified 

for 
exclusion 



(4) 



1,050,203 

261,301 
136,381 
170,901 
144,053 

80,149 
187,699 
44,886 
*9,090 
15,744 



Adjusted 
gross 
income 

less 
deficit 



(5) 



Adjusted gross 
income phaseout 



Number 

of 
returns 



(6) 



1,843,725 

27,523 

88,363 

194,975 

254,339 

176,850 
672,208 
237,408 
*37,947 
154,112 



50,617 



*1,236 

*1,282 
28,310 
13,524 
*1,748 
4,517 



Amount 



(7) 



Disability income 
exclusion 



Number 

of 
returns 



(8) 



100,329 



*1,279 

*2,252 
35,422 
36,542 
*9,090 
15,744 



248,087 

56,551 
31,160 
39,317 
36,730 

19,737 
54,458 
10,134 



Mn^^^""'^^ ^''?"^'' ^^ "^^"^ "^"^ caution because of the small number of sample returns on which it is based. 
NUIE: Detail may not add to total because of rounding. 



Amount 



(9) 



949,874 

261,301 
136,381 
170,901 
142,774 

77,896 

152,277 

8,344 



Individual Returns/1979 • Returns Filed and Sources of Income 
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 

(All tigures are eslimales based on samples— money amounts are in thousands ot dollars) 



Size and accumulated size of 
adiusted gross income 



All returns 



Number 

01 
returns 



Percent 
01 
total 



Adjusted gross income 
less deficit 



Average 
(dollars) 



Tairable returns 



Percent 
ot 
total 



Adiusted gross incorT>e 
less deficit 



Size of Adjusted Gross Income 

Total 

idjusted gross income 

under $1,000 

^ 11)0 under 52,000 
S.' 000 under S3,000 
'" ' OOO under 54,000 

'00 under $5,000 

lO under $6,000 

oo under $7,000 

loO under $8,000 

'10 under $9,000 

- JOO under 510,000 

510,000 under $11,000 

511,000 under $12,000 

51." 000 under $13,000 

SI 1000 under 514,000 

SMOOO under 515,000 

515,000 under 520,000 

520 000 under 525,000 

525,000 under 530,000 

530,000 under 540,000 

540,000 under 550,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under 5200,000 

$200,000 under 5500,000 

5500,000 under $1,000,000 
$1,000,000 or more 



92,694,302 

542,104 
3,246,888 
4,528,124 
4,494,944 
4,117,916 
3,933,591 

4,090,766 
4,299,728 
4,015,837 
3,730,217 
3,528,310 

3,203,763 
3,007,481 
2.926.774 
2,723,613 
2,571,624 

11,385,151 
9,021,414 
6,309.121 
6,446.203 
2,229,252 

1,466,498 

423,380 

357,872 

80,226 

9,904 

3,601 



00.0 


1.465.394,530 


6 


- 9,386.836 


3,5 


1 ,869.692 


4,9 


6,789,852 


48 


11,142,090 


44 


14,418,69C 


4.2 


17,659,606 


44 


22,539.843 


46 


27,911,455 


4,3 


30,085,916 


40 


31,591,995 


3.8 


33,483,359 


3,5 


33.627,379 


3,2 


34,561,446 


3,2 


36.548,726 


29 


36.778,145 


28 


37,293,560 


12.3 


196,510,919 


97 


201,687,813 


66 


172,374,956 


7,C 


219,926,838 


2,4 


98,307,745 


1 6 


86,844,336 


5 


36,318,472 


4 


47,050,833 


1 


22,670,389 


(■; 


6,571,180 


(■') 


8,116,126 



1 
12 

1,5 
19 
2.1 
2.2 
2,3 

2,3 

2,4 
25 
25 
2.5 

13.5 
13.8 
11 

15.0 
67 

5.9 
2.5 
3.2 
1 5 



15,809 

- 17,316 
576 
1,499 
2,479 
3,501 
4,489 

5,510 
6,491 
7,492 
8,496 
9,490 

10,496 
11,492 
12,488 
13,503 
14.502 

17,436 
22,357 
27.322 
34.117 
44,099 

59,219 

85,782 

131,474 

282,582 

663,487 

2,253,854 



71,694,983 

7,971 

1,936 

98,473 

122,886 

1,956,896 

2,530,734 

2,743,552 
3,031,599 
3,089,675 
3,259,015 
3,323,840 

3,074,406 
2,918,691 
2,865,682 
2,671,892 
2,533,031 

11,246,772 
8,963,570 
6,276,188 
6.421.836 
2,224,204 

1,459.267 

422,002 

357,210 

80,165 

9,697 

3,599 



40 
3 7 
35 

157 
125 
88 
9,0 
3 1 

20 
.6 
5 



- 559,333 

1.743 

149,087 

310,403 

7,086,873 

11,379,615 

15,154,105 
19,709,805 
23,185,987 
27,719,212 
31,561,709 

32,275,066 
33,546,771 
35,768,233 
36,061,190 
36,732,543 

196,134,200 
200,411,539 
171,480,215 
219.105,253 
98,086,030 

86,417,733 
36,203,406 
46,969,069 
22,653,514 
6,566,817 
8,113,848 



(1 

(■') 
-5 



17 
20 
2.3 

2.3 
24 
26 
2,6 
2,6 

14,0 
14.3 
12,2 
15.6 
7.0 

6,2 
2,6 

3.3 

1 6 

5 

6 



Size and accumulated size of 
adjusted gross income 



Taxable returns— Continued 



Taxable income 



Income tax after credits 



Total income tax 



Taxable 
income 



Adiusted 

gross 

income 

less deficit 



Average 
income 



(19) 



Size of Adjusted Gross Income 

Total 

No adiusted gross income 

$1 under 51,000 

$1,000 under 52,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 
$6,000 under 57,000 
$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under 510,000 

$10,000 under 511,000 

$11,000 under 512,000 
$12,000 under 513,000 
$13,000 under 514,000 
$14,000 under $15,000 

$15,000 under 520,000 

$20,000 under $26,000 . 
$25,000 under 530,000 
530,000 under $40,000 
$40,000 under $50,000-- 

$50,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200,000 
$200,000 under $500,000 
5500,000 under $1,000,000 
51,000.000 Of more 

Footnote(s) at end of table 



97,626 

122,443 

1.956,589 

2.529,959 

2,743.474 
3,031.445 
3,089,421 
3,257,471 
3,323,450 

3,074,093 
2,918,637 
2,865,503 
2,671,589 
2,532,260 

11,245,638 
8,962,089 
6.275.812 
6,420,385 
2,223,974 

1,458,475 

421,314 

355,396 

79,940 

9,852 

3,589 



1.127.471,156 



265.091 

359.580 

5.175.509 

8,567,787 

11,771,377 
15,683,474 
18,346,439 
21,717,397 
24,699,737 

25,257,731 
26,372,313 
28,172,186 
28,655,582 
29,247,215 

157,191,445 
161,391,966 
138,956,732 
177,996,899 
79,820,367 

70,276,580 
29,385,379 
38,339,244 
18,333,964 
5,173,991 
6,311,171 



2,2 
2-3 
25 
25 
26 

139 
143 
123 
15-6 
7 1 

62 
26 
3.4 

1.6 
5 
6 



71,619.111 

215 

•1,677 

97,626 

122,125 

1,956,760 

2,529,920 

2,743,256 
3,031,538 
3,089.421 
3,257.121 
3,322.408 

3.073.423 
2,917.485 
2,864,585 
2,671,469 
2,532,127 

11,241,798 
8,958,394 
6,265,781 
6,405,884 
2,216.634 

1,451,199 

419,902 

355,286 

79,665 

9,831 

3,581 



450 

•5,366 

5.739 

14,752 

101,085 

398,987 

807,981 
1,306,556 
1,632.874 
2.044,080 
2,550,043 

2,831.615 
3,106,675 
3,457,386 
3,678,226 
3.874,813 

22,650,439 

25,715,231 

24,349,214 

35,422,1 

18,633,910 

19,608,224 
9,947,862 

15,404,801 
9,008,491 
2,890,964 
3,971,401 



1,0 
1,2 

1,3 
1,5 
1,6 
1.7 
1 

106 
12.1 
11.4 
166 
8.7 

9.2 
4.7 
7.2 
4.2 



70,473 

•6,261 

7,600 

1 5,240 

101,466 

401,385 

808,901 
1,306,890 
1,634,988 
2,047,427 
2,551,554 

2,834,816 
3,108,122 
3,458,708 
3,679,484 
3,876,605 

22,661,266 
25,734,686 
24,377,331 
35,486,220 
18,593,072 

19,753,175 
10,057,784 
15,655,674 
9,219,010 
2,972,594 
4,073,808 



106 
12.0 
11.4 
165 
86 

9 1 
46 
72 
42 
1 3 
1 9 



19.0 

(■) 
I') 
2.9 
4.2 
2.0 
4.7 

6.9 
83 
89 
94 
103 



123 

12 

13.3 

144 
159 
175 
199 
233 

28 1 
34 2 
40-8 
503 
57 5 
64 5 



(') 


8.841 


{'] 


•3.234 


5.1 


77 


4.9 


124 


1.4 


52 


3.5 


159 


53 


295 


6.6 


431 


7 1 


529 


7.4 


628 


8-1 


768 


86 


922 


93 


1.065 


97 


1.207 


10-2 


1,377 


106 


1,530 


11 6 


2.015 


126 


2,871 


14-2 


3,684 


162 


5,526 


190 


8,359 


229 


13,536 


278 


23,833 


33 3 


43,828 


40 7 


115,000 


45-2 


300,353 


502 


1,131,928 



10 Individual Returns/ 1979 • Returns Filed and Sources of Income 

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

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









All felurns 




TaKable 


returns 




Size and accumulated size ol 
adiusted gross income 


Number 

of 
relurns 


Percenl 
of 

lotal 


Adiusted gross income 
less deficit 


Number 

of 
returns 


Percenl 
ol 
lotal 


Adiusted gross income 
less deficit 


Amouni 


Percent 

ol 
total 


Average 
(dollars) 


Amount 


Percent 

ol 

total' 




(II 


(21 


(3) 


14) 


(5) 


(6) 


17) 


(8) 


19) 


Cumulated From Smallest Size 
of Adjusted Gross Income 




















No adiusted gross income 


542.104 

3.246.868 

7.775.012 

12.269.956 

16.387.872 

20.321.463 


,6 

3.5 

8,4 

132 

177 

21 9 


-9.386.836 
1.869.692 
8.659.543 
19.801.633 
34.220.323 
51.879.929 


1 

6 

1.3 

2.3 

3,5 


- 17.316 
576 
1,114 
1.614 
2.088 
2.553 


7.971 

1.936 

100.409 

223.295 

2. 180. 193 

4.710.927 


(') 
(') 
1 
3 
30 
66 


- 559.333 

1,743 

150.830 

461.232 

7.547.105 

18.926.720 


— 


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


ft 

(') 

,5 
1.3 


$1 under $6,000 
$1 under $7,000 
$1 under $8,000 
$1 under $9,000 
$1 under $10,000 


24.412.229 
28.711.957 
32.727.794 
36.458.011 
39.986.321 


26 3 
31 
35 3 
39 3 
43 1 


74.419.771 
102.331.230 
132.417.146 
164.109.141 
197.592.500 


5.0 
6-9 
90 
11.1 
134 


3.048 
3.564 
4.046 
4.501 
4.942 


7.454.479 
10.486.078 
13.575.753 
16.834.766 
20.158.608 


10 4 
146 
169 
235 
28 1 


34.060.825 
53.790.630 
76.976.617 
104.695,829 
136.257.538 


2.4 
3,8 
55 
7,5 
9,7 


$1 under $11,000 
$1 under $12,000 
$1 under $13,000 
$1 under $14,000 
$1 under $15,000 


43.190.084 
46.197.565 
49.124.339 
51.847.952 
54.419.576 


466 
49 8 
53 
55 9 
58 7 


231.219.879 
265.781.327 
302.330.053 
339.108.196 
376.401.758 


157 
180 
20 5 
23 
25 5 


5.364 
5.753 
6.154 
6.540 
6.917 


23.233.016 
26.151.697 
29.017.379 
31.689.271 
34.222.302 


32 4 
36 5 
40 5 
44 2 
47 7 


168.532,604 
202,079,375 
237,667,608 
273,948,798 
310.681.341 


12,0 
14.4 
170 
195 
22 1 


$1 under $20,000 
$1 under $25,000 
$1 under $30,000 
$1 under $40,000 


65.804.727 
74.826.141 
81.135.262 
87.561.465 
89610 717 


71 
80 7 
87 5 
94 5 
96 9 


574.912.677 

776.600.490 

948.975.446 

1.168.902.284 

1 267 210 029 


390 
52 7 
643 
79 3 
85 9 

91 8 
94 3 
97 5 
99 
994 
100 


8.737 
10.379 
1 1 .696 
13.346 
14.110 

14.835 
15.162 
15.614 
15.847 
15.916 
16.004 


45.469,074 
54,432.644 
60,708,832 
67,130,668 
69,354,872 

70,814,139 
71,236,141 
71,593,351 
71,673,516 
71,683,413 
71.687.012 


634 
75 9 
84 7 
93 6 
96 7 

96 8 
99 4 
99 9 
100 
1000 
100 


506.815.541 

707.227.080 

878.707.295 

1.097.812.548 

1.195.898.578 

1.282.316.311 
1.318.519.717 
1.365.488.786 
1.388.142.300 
1.394.709.117 
1.402.822,965 


36 1 
50.4 
626 


$1 under $50,000 




$t under $75,000 


91.277.215 
91.700.595 
92.058.467 
92.138.693 
92.148.597 
92.152.198 


985 
98,9 
99 3 
99 4 
994 
99-4 


1.354.054.365 
1.390.372.837 
1.437.423.670 
1.460.094.060 
1.466.665.240 
1.474.781.366 




$1 under $100,000 
$1 under $200,000 
$1 under S500.000 
$1 under $1,000,000 
$1 or more 


940 
97 3 
99 
994 
100 


All returns 


92.694.302 


100 


1.465.394.530 


99 4 


15.809 


71.694.983 


100 


1,402,263,632 


100 







Tanaole returns— Continued 






Taxable income 




Income tax alter credits 


Total income tax 


Size and accumulated size ol 
adiusted gross income 
















Percent of— 








Percent 


Number 


















of 


Amount 


ol 


ol 


Amount 


of 










income 




returns 




total 


returns 




total 




Total 


income 


gross 

income 

less deficit 


tax 

(dollars) 




(10) 


(It) 


(12) 


(13) 


(14) 


(15) 


116) 


(17) 


118) 


(19) 


120) 


Cumulated From Smallest Size 
























of Adjusted Gross Income 
























No adiusted gross income 
$1 under $1,000 
$1 under $2,000 


97.626 


265.091 


{') 


215 

1.677 

99.303 


450 
5.366 
11.105 


(') 
(■•) 
(') 


70.473 
6.261 
13.861 


(') 
ft 
ft 


(=1 
ft 
52 


ft 


8.841 
3.234 




220.069 


624.672 


1 


221 428 


25.858 


CI 


29.101 


{') 


4 7 


63 


130 




2.176.658 


5.800.180 


5 


2.178.188 


126.943 


1 


130.567 




23 








4.706.617 


14.367.968 


1 3 


4.706.108 


525.929 


2 


531.951 


2 


37 


2.8 


113 


$1 under $6,000 


7.450.091 


26.139.344 


23 


7.451.364 


1.333.910 


6 


1.340.852 


.6 


5.1 


3.9 


180 




10.481.536 


41.822.81E 


37 


10.462.902 


2.640.466 


12 


2.647.742 


1.2 


6.3 


49 


253 




13.570.957 


60,169,257 


53 


13.572.323 


4.273.340 


20 


4.282.710 


2.0 


7.1 


56 






16.828.428 


81.886.654 


7; 


16.829.444 


6.317.420 


30 


6.330.137 


3.0 


77 


60 


376 




20.151.678 


106.586.391 


95 


20.151.852 


8.867.462 


42 


8.881.691 


4.1 


8.3 


6.5 


441 


$1 under $11,000 


23.225.971 


131.844.123 


117 


23.225.275 


11.699.077 


55 


11.716.507 


55 


89 


70 


504 




26.144.608 


158.216.435 


140 


26.142.760 


14.605.752 


69 


14.624.628 


69 


94 


7.3 






29.010.111 


186.388.621 


165 


29.007.345 


18.263,137 


86 


18.283.336 


85 










31.661.700 


215.044.204 


19 1 


31.678.814 


21,941,364 


103 


21.962.620 


102 


102 


80 


693 




34.213.960 


244.291.418 


21 7 


34.210.941 


25,816,176 


12 1 


25.839.425 


12 1 


10.6 


8.3 


755 


$1 under $20,000 


45.459.598 


401.482.863 


35 6 


45,452.739 


48,466.615 


227 


48.500.691 


226 


12 1 


9.6 


1.067 




54.421.687 


562.874.829 


49 9 


54.411.133 


74.161.846 


34 8 


74.235.377 


346 


132 


105 






60.697.499 


701.631.561 


62 2 


60.676.914 


98.531.060 


462 


98.612.708 


46 


14 1 


11 2 


1 624 




67.117.884 


879.830.460 


78 


67.082.796 


133.953.229 


628 


134.098.928 


62 5 


152 


122 






69.341.856 


959.650.827 


85 1 


69.299.432 


152.487.139 


71 5 


152.691.999 


71 2 


159 


128 


2.202 


$1 under $75,000 


70.800.333 


1.029.927.407 


91 3 


70.750.631 


172.095.363 


807 


172.445.175 


804 


167 


134 


2.435 


$1 under $200,000 


71.221.647 


1.059.312.786 


94 


71.170.53c 


182.043.224 


85 3 


162.502.959 


85 1 


172 


138 


2 562 


71.578.043 


1.097.652.030 


97 4 


71.525.81S 


197.446.025 


92 6 


198.158.633 


92 4 


16 1 


14 5 


2 768 




71.657.983 


1.115.985.994 


99 


71.605.484 


206.456.516 


96 8 


207.377.644 


967 


186 


149 




$1 or more 


71.667.835 


1.121.159.985 


99 4 


71.615.315 


209.347.479 


98 1 


210.350.236 


98 1 


188 


15 1 


2.934 




1.127.471.156 


100 


71.616.896 


213.318.881 


1000 


214.424.046 


1000 


190 


153 


2.991 


All returns 


71.671.424 


1.127.471.156 


100 


71.619.111 


213.319.330 


100 


214.494.519 


100 


190 


153 


2.992 



Footnote{5) al end ol table 



Individual Returns/1979 • Returns Filed and Sources of Income 
Table 1.1 — Selected Income and Tax Items, by Size and Accumulated Size ot Adjusted Gross Income — Continued 

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



11 





All relufns 




Ta.ablij 


ft'turns 










Ad|usled gross income 






Adjusted gross income 


Size and accumulated size ot 


Number 
or 


Pefceni 

or 




loss dehcil 




Number 
ot 


Percent 
01 




jelicit 


adiusled gross income 














relurrts 


total 


Amount 


ot 

total' 


Average 
(dollars) 


returns 


total 


Amount 


ot 
total 




(1) 


(2) 


13) 


14) 


15) 


(6) 


(7) 


(8) 


(91 


Cumulated From Largest Size 
of Adjusted Gross Income 






































SI 000 000 or more 


3,601 


I'l 


8,116,126 


.6 


2,253.854 


3,599 


(■■) 


8,113.848 


6 




13,505 


CI 


14,687,307 


1,0 


1.087.546 


13.496 


(■■] 


14.680.665 


1,0 


S200 000 or more 


93,731 


1 


37.357.696 


25 


398.563 


93.661 


1 


37.334.178 


2,7 


St 00 000 or more 


451,603 


,5 


84,408,525 


57 


186.909 


450.871 


6 


84.303.248 


60 


$75,000 or more 


874.983 


,9 


120.727.001 


8,2 


137.976 


872.873 


1 2 


120.506.654 


B.6 


$50,000 or more 


2.341.481 


2,5 


207,571,337 


14 1 


86.650 


2,332.140 


33 


206,924.387 


14.8 




4.570.733 


4,9 


305,879.082 


20 7 


66.921 


4.556.344 


64 


305.010.417 


21.7 


$30,000 or more 


11.016.936 


It 9 


525.805.921 


357 


47.727 


10.978.180 


15,3 


524.115.670 


37.4 




17.326.057 


187 


698.180.876 


473 


40.297 


17.254,368 


24 1 


695.595.885 


49.6 


$20,000 or more 


26.347.471 


284 


899.868,690 


61 


34.154 


26.217,938 


366 


896.007.424 


63,9 


$15,000 or more 


37.732.622 


40 7 


1.098.379.609 


74,5 


29.110 


37.464.710 


52 3 


1.092.141.624 


77.9 




40.304.246 
43.027.859 
45.954.633 


43 5 
46 4 
49 6 


1.135.673.169 
1.172.451.314 
1,209.000.040 


77 
79 5 
820 


28.178 
27.249 
26.309 


39.997.741 
42.669.633 
45.535.315 


55 8 
59,5 
635 


1.128.874.167 
1.164.955.356 
1.200.743.590 


805 




830 




85.6 


St 1,000 or more. 


48.962.114 


528 


1.243.561.487 


84.3 


25.398 


48.453.996 


676 


1,234.290.361 


88.0 


SIO.OOO or more 


52.165.877 


563 


1.277.188.866 


866 


24.483 


51.528.404 


71 9 


1.266.565.427 


90 3 




55.694.187 


60 1 


1,310.672.225 


88 9 


23.533 


54.852.244 


76 5 


1.298,127.136 


925 




59.424.404 


64 1 


1,342.364,220 


91 


22.589 


58.111.259 


81 1 


1,325,846,348 


945 


S7,000 or more 


63,440.241 


68 4 


1,372.450.136 


93 1 


21.634 


61.200.934 


85 4 


1.349.032.335 


962 




67.739.96E 


73 1 


1,400.361,595 


950 


20.673 


64,232.533 


696 


1.368.742.140 


97.6 


$5,000 Of more 


71.830.735 


77,5 


1.422.901.438 


96.5 


19.609 


66.976,065 


93 4 


1.383.896.245 


98,7 


S4,000 or more 


75.764.326 


81 7 


1.440.561.043 


97 7 


19.014 


69.506.819 


96 9 


1.395.275.859 


99.6 




79.882,242 
84.377,186 
88.905.310 
92.152.198 


862 
91 
95 9 
99 4 


1.454.979.733 
1.466.121.823 
1.472.911.675 
1.474.781.366 


98 7 

99 4 
99 9 

tooo 


18,214 
17,376 
16,567 
16,004 


71,463,717 
71,586,603 
71,685,076 
71,687,012 


99 7 
99 8 
100 
1000 


1,402,361,733 
1,402,672,135 
1,402,821,222 
1,402,822,965 


100 




100 




100.0 


$1 or more 


100 


All returns 


92.694.302 


100 


1.465.394.530 


99 4 


15,809 


71,694.983 


100 


1 ,402,263.632 


100-0 





Taxable returns— Continued 




Taxable income 


Income tax alter credits 


Total income lax 


Size and accumulated size ot 


Number 




Percent 


Number 




Percent 




Percent ot— 


Average 


adiusted gross income 










ot 
fetufns 


Amount 


ot 
total 


ot 
returns 


Amount 


ot 
total 


Amount 


Total 


Taxable 
income 


gross 

income 

less deficit 


lax 
(dollars) 




(10) 


(111 


(12) 


(13) 


(14) 


115) 


(16) 


(17) 


(18) 


(19) 


(20) 


Cumulated From Largest Size 
of Adjusted Gross Income 
















































3,589 
13,441 
93,381 


6.311.171 
11.485.162 
29,819.126 


.6 
1,0 
26 


3.581 
13,412 
93.077 


3.971.401 
6.862.365 
15.870.856 


1 9 
32 

74 


4.073.808 
7.046.402 
16.265.413 


1 9 
33 
76 


64.5 
61 4 
54.5 


50 2 
480 
43 6 


1.131.928 




522.110 


$200,000 or more 


173.663 


$100,000 or more 


449,777 


68.158.37C 


60 


448.36; 


31.275.656 


14 7 


31.921.087 


14 9 


46 8 


37 9 


70.799 


S75.000 or more 


871.091 


97.543.74E 


8-7 


868.265 


41.223.516 


193 


41.978.871 


196 


43 


34 8 


48.093 


S50.000 or more 


2.329.566 


167.820.329 


149 


2.319.464 


60.831.742 


28 5 


61.732.046 


28.8 


36.8 


29 8 


26.470 


S40,000 or more 


4.553.540 


247.640.696 


220 


4.536.098 


79,365.652 


372 


80.325,118 


37,5 


324 


26 3 


1 7.629 


S30,000 or more 


10.973.925 


425.639.595 


37.8 


10.941.982 


114.787.821 


53,8 


115.811.336 


54,0 


27.2 


22 1 


10.549 


S25.000 or more 


17.249,737 


564.596.327 


50 1 


17.207.76; 


139.137.035 


65 2 


140.188.669 


654 


24.8 


20 2 


8.125 


520,000 or more 


26.211,826 


725,988,29; 


644 


26.166,157 


164.852.266 


77 3 


165.923.355 


77 4 


22 9 


185 


6.329 


SI 5.000 or more 


37.457,464 


883,179,738 


78.3 


37.407.955 


187.502.704 


87 9 


188.584,621 


879 


21 4 


173 


5.034 


$14,000 or more 


39,989,724 


912,426,952 


809 


39.940.082 


191.377.517 


89 7 


192.461.226 


89 8 


21.1 


170 


4.812 


$13,000 or more 


42.661.313 


941,082.535 


83,5 


42,611.551 


195.055.743 


91 4 


196.140,710 


91 5 


20.8 


168 


4.597 


S12.000 or more 


45.526.816 


969.254.721 


86 C 


45.476.136 


198.513.12= 


93 1 


199,599,417 


93 1 


20.6 


166 


4.383 


$11,000 or more 


48,445,453 


995.627.03; 


883 


48.393.621 


201.619.804 


94 5 


202,707,539 


945 


204 


164 


4.184 


$10,000 or more 


51,519.546 


1.020.884.765 


90 5 


51.467,044 


204.451.418 


95 8 


205,542,355 


959 


20 1 


162 


3.989 


S9.000 or more 


54,842,996 


1.045.584.502 


92-7 


54.789,452 


207.001.461 


97 


208.093.909 


970 


199 


160 


3.794 


58,000 or more 


58,100,467 


1,067,301,899 


94 7 


58,046,573 


209.045.541 


98 


210.141.336 


9e.c 


197 


158 


3.616 


57,000 or more 


61.189.888 


1,085,648,338 


96 3 


61,135.994 


210.678.415 


98 8 


211.776.304 


98E 


195 


157 


3.460 


56,000 or more 


64,221,333 


1,101 331,812 


977 


64.167.532 


211.984.971 


99 4 


213.083.194 


99 4 


193 


156 


3.317 


S5,000 or more 


66,964,807 


1,113.103,188 


98 7 


66.910.788 


212.792.951 


99 8 


213.892.094 


99 8 


192 


155 


3,194 


54,000 or more 


69,494,766 


1,121,670,976 


995 


69.440.708 


213.191.938 


99 9 


214.293.479 


999 


191 


154 


3,083 


53,000 or more 


71,451,355 


1,126,846,48' 


99 S 


71.397.468 


213.293,02; 


tooc 


214,394,945 


tooc 


190 


153 


3,000 


52,000 or more 


71,573,796 


1,127,206.066 


100 C 


71.519.59; 


213,307.775 


100C 


214,410.185 


tooc 


19.0 


153 


2.995 


51 000 Of more 


71.671.424 


1,127.471.156 


100 


71.617.219 


213,313.514 


100 


214,417.785 


tooc 


190 


153 


2.991 


51 or more 


71.671.424 


1.127,471,156 


100 


71,618,896 


213,318.881 


100 


214.424.046 


100.0 


190 


153 


2.991 


All returns 


71.671.424 


1,127,471,156 


100.0 


71,619,111 


213.319,330 


100 


214,494,519 


100 


190 


153 


2 992 



' Eslimale should be used wilh caution because ol ihe small number of sample relu'ns on which i 

Percent based on positive income only 

Less ihan 05 percent 

Percent not computed 
NOTE Detail may not add to total because ot rounding 



12 



Individual Returns/1979 • Returns Filed and Sources of Income 



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21 



11 






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22 



Individual Returns/ 1979 • Returns Filed and Sources of Income 



f inonificjn citDo^^ o>o>r*-r5v '-ot*-oo oj'^comn >— t^ocoo o> cd» 

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, , -o — eoen oor-otoco cucocoinco coen'-'J'- cneMco-vcM oi -^ 

.,.„.-, -co tOCOCOtOCM CMffi^lO'^ r-.CO'-lDO "-COtOCMCO CMCOCO"-*- CM in 

-r^co'~co •-I'j'vco (DCOCMin^ ai t ^ t iji aicoin--cn r^iDcoinTr co cm 



CM CM (D ^ O O ' 



,. . - _. _'>otn CMtocn'-r- encvientoco r-toin — 
-CM^ eoinminiD tocomeDOi a)0<ocoin oco-- 

CO T to CO CO '- 



I , ^CM oO'-f-cM r--.<j>«-CMco TTCMoococD iT. enr-v-- enrreo^cM at 

•~ -v of^encoco oioooo)^ cMOtocM*- cocMoor--in r^r-CM--'- ui 

ino) cocMOiCMto r-tocMiDv eocMf^ov oincor-in inincomi « 

cm' cm' iri TT 'J i/i co' o (^* V* CD* ■t" ^ — " CO* o* V ^* o* in* m* co* r-' co' m* ^* (O 

• • ^--CMcocoinin^totoasintooJOiotDooinocD-- ^. 

CO ■'T <D CO CO — 



•- CO to to CM 
CM CM to CO ^ 
O to CM P ■ - 

O ^" in CL 

CM CM to to CM 

— CM CO ^ 



F 3 2 
1^1 



• ,-.-— cocMCOTCoinin^tDiniDininr*-! 



-T'-CO 'JOIOCOCM oin'3-a>t-- ocotooio cmcmcmcdcm ^ 

u' ^' a> o" lO" ^" co" f*-" tri en" m" co' o oo* m* o" co' en* en to cm' a>' co' co 

-CM--cococoinin-«TinintDinTrr>.<MO»^v»-tDTr to 

CO CO V CM CM 



r^ Oi CO CM ^ 

ffi ® CM CO CM 
(7) CM to ai CM 

CO m o) CO oi 

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^cMcnco^o oj^coCTJO om'jcnr^ •-co©'?'- 

■^ CO ■- in 03 O (D CO ^ O 0O_ ID_ ^_ ID_ O ^-_ to — — CM "- 

■».' r---" to' o in cm" CO* -^ -^ cm" in" co" ci ai to" m ^ ' t- cm" * 

n — cocs^'-incDto^cointO'-'-cvj" • • 
en — — 



Mill I II II 



Mill I II II 



r* cMOcncor-CM inio^to— 'JcoeO'-r- 

O asin'-CMCOin toeOTCDr- --r-eofov 

o r-.--iDCMentD tDcocor--a> ■vococor-- 

eo co" ID* ID* o" o" in" co" >- in en en in ■- co' id' cm" 



03 ^ CO to o 
CO r»- 1- in CO 
co' * cm" co' * 



I II I I Mill 



ocootov 'jr--^'' 



•-•- cDincMinco in«-{DtocM co 



m (O CO in CO I 



itocn tor-r-oiD cm — cmcnj-^ mcMcocno coeoeo'-'- o r-* 
<j>^ i-en--'-0) ^©tooco inr^-oicooi "-cococm-- to in* 
0103 intDTTcnr-- ocooio cnincMtor- cMcn<3>eo-- m ^ 



coco CM — ocnos cMcncMcocM toienencM cdcmocm^ o--'-^'- * 

(D«- — r-co^r-. — — — oto rvincoc-eo cococm — co oiOcmo'- <o 

' O) CM o to CO r- in in ^ en ^ (D o cm co to in o o to to in r- co_ co --_ ^_ 

in eo' o* V iri cm' oo' ^* o" oi o" co" o" o>" cm to" m' id' co* cd* v' co' o to" r--" V iri v 

cor- to-ffcD^in CMtoh-O)!^ co^cncoto o^o^*- "-cmcotcm en 

T-cMCMcocoin^Tr-^intotOinmino)intoocoa)<7)CM *^ 

cm' cm" eo" cm' cm' cm 



1 r-- to CM to O^ to 



n (D w CO r-- CM 



Tj-£DtDOCOinn-<3)coo)'-CDCo(M--w7in- co'-tti 

uiuj-^u'i— ocooTO cnincMtoi — CMcnoieo-— (O ^ --o_r^ 

o" o" iri en CO* to <o' O* ^' CM* o* to' ^" r-' o* ^.* co' r-* ^" in" •» o — ' ' " 

in — '-OT inr^CM^co inio^cDin — ■- — 



OCOCOCOffl inffl'^Ol 

CM to CM CO r^ Q) O in 0> i-j i^ ^l' i-^ ^ ^^J ^-J lu ' — \^ i^j i-^ i.'j i-^ -^j uj ^ <^j 

or^encMco m — '-OT mr^CM^co inio^cDin — coco^cm to co 
cocoeoi^ ininininiD toiotoinin ointooco ooicm "~ - 

CM* cm" co' cm' cm' 



CM 



O) ior-r«-to^Tr »-toin-'-in ■-cm^'-'^ a)OCT>in» oi'-mcM'- ^^icocm o r--» (DO(oa> cotMino>to ooooento •-locoor-- eocotDO'^ co'^r-.ocM at 

to "-incijajf^"- aiininroto ocor*-"-"- CMOO--in ---a-tD-jcM cn--^tnr*- co a* airoinco incooo--^ oior^-— to 0)inr--o)in ocMir^'^ T-co--oir-- co 

— ^p*.{o — cMco ineor-CD— N-tfiioeow —O'vooin cotD^co-- CMtor^'— O) w*- --tDOCM r^coinoi^ 0)y^CMO)Oincomor-.o^_^'DOaq^_r«- — oi .- 

■-■' iri CO* cm' 'a-' "-* en to* co' en* lO* id' r>-* ai" iri — o" cm" — o>" ®" r--" cm" — o) cm" to" cm" ai co' i*^' cm* co* ^' r^ ai ci r^ cm' co' co" •- o* en" co' r«-' •- •- v' iri cm* cm" to" co' r--" o) iri cm" ffl" eo' to 

»i^inr*-o^incMcoLnr--r-(OCMeoco^in'j-TrtoinmtOf^cocomcM ai * • • ^intninC'-'WiDeO'-CMtDeo^co^tD'j'Tinr-eMtoincM v 

— ^— CMCMeMCMCMCMCOcococoeocococotDcor--r--(D--'- h»* — — rMCMCMCMCocococococococotococ-r-iO'-'- ^• 

— ' T-' — ' O" •-' ■-" •-" 

V cdcmcooj'-cm co^^tocM inmcycMto cooitooto oaeoi-cMCTi oicotocor^ i*- co — ocntoen eno»-i^in ojcoo'-co cMtocMtoin ineneninin ooi^cor-. ^ 

lo cocDOinto^ --into^-O) cocofflco^ mv — r^'T 'jvto-^^ inojoiinco m CM^coo^oito oiocMf^i*- ^tncoen^ cmcocmoicm r-ioco-^CM t^iO'-uico o 

o in in ^ r^ tj> f-- en co ^ in t in to_ in in in en en ■«■ — in it cd_ co ^- cc cm en o "-_ tD_ ^'^ co oo co o o o> en cm « r^ a> eM_ in v_ en oo ^ co_ co o_ co_ — •-_ o to_ co ^ o o ^_ (D o» 

eo to' en* ai o co' to' to m co" »- iri ^ r^ r-." in* co" cm" •— V co' co" rC co" oo' iri co' iri i- — " V oo' o» o" co" V id" o" ' V r*-" cd oJ ■- en r--' iri to to" eo" o" r^" -v to oo eo r*- »- n. cm oi ■- ■w <o co 

ior---o3CMT— CM<o«-co— ij-inco coinvincMCM'-iDOOin'-tDCM^invo'CM''- "CO t-—^— eM^CM^»---t3iintDO^--incM^ino 



1- o in en co 
— " co' en* CD* iri 



(D ^ CM T- _ 

r- CM CM tn CM 

-j" ■-" o" - " - 
to ID — in in 



^ in en CO CO 
co O CM ■w o 
a> CD (D o ^ 
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*- cocotocDcooD eo^'^coco f^oeocMr^ cd^'-'-cm ^-CM'-CMh- o)iDOi--in v a ann '- m to ocmcocmid ocMintoin CMincot--in cococscm^ 

in ■-oi'jf^coo) r*-(atoco^ o — cdo^ oootooo'- --in<Mr*-t\) ocootocM eo cotoor-coo cm — totor^ cmoi^cmv "-entotO"- ■" — '" — - 

lo (D en (O CM — CM en to in — to o ^ — ^ eo_ — o_co — co — ^_o in *» cocm O ^ cm m o • to • ■- •- eo in r-. — oj o cq to eo in "- _";~ 

CTj* r^' id' cm' ij* co' cm' CD rC to' to' a> o to' cm" iri ai to iri to' i-~' r--' o t-" ■^" r--' to oo* co* bo cm' * • • • p^- ^ ^ ^ ^- ^^ ^" ^^ ^ g^ ^ ^ q^ ^Q ^^ ^ g^ ^ f^ ^ ^ 

in — •- CMCVtO"-"- a> CM'-CM — — 



__ ..— coco — ini*. 
_. ^.cocno^-oaiotocMto 

CMO)'--- COOIV-^*- f'-'-O^CM lO 



^oi — CD cor--cMtJ>r^ cocoo — to cM — '^otn ^t^ocooo —OT'-cm'V lo 
,_. -..._..- ._- .. (nin«*f^coiDr-CMCM'-0)tor*-'-o>inroO'-cor*-cocMinTj-r^ino)eootOfO 

(o cotocMinco'- iDf^-^r^tD cococooov cMf--^f--'W tDCMcncM-^ o-^eo---- m Tj ^r^iD eocnoino) otcoocm-w cococor-co ■n^r'^^CMtn intotn — — "-^ 
_ - 1- V cm' iri en r^' eo" o r- o o o" co' cm' co' ■- iri to ■-' — to' cm' iri iri •- r--' to o ■- o' d> iri * iri as co o i^-" o" co" -- cm o to •- iri co" ^' to" o ■- cd co -- co r^ to ai — en r«- 
oii'-CMincD—or-incneMtO'-coencomcncDaicDeor^^— cncotototowo- cocotDir ' ~' 



T o eo to CO t 



' en CD CO 00 eo ix 



CO cM — nino^co cncoincoo enr^ 



- Oi r^ OT 0> O *■ 



CMCT>i3- — tor^coin ^ — iDr--*- cdcmt-'^tco coinO'-r«- "-CMco — to cm 
— ^' iri ^ V — CO iri N-" "3-' (o' iri to V o* CD r^* ai r^ t^ iri cm' o r^" V ^ cm' ^ 

• CMco^^^toencoiDoenr-coenoiocntotO'-CMtDinin-- v 



CM (D CO O CO 



r- CM CD u 
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coen-- Kot/ii/n/it/i ifufn/nfuft vi (fnf) tfi tf> t 



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= 0000 I 
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Zt/)t/>i/>t/>t/> tyioowwwi (/>t/it/>i/>t/i t/> tn t/i ifnj^ i 



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Zi/>mt/>tfltn i^u^tfitntn intnwwM wtjot/itrtco tntot/not/) tf>t/Jt/>t/Jtn 



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Individual Returns/1979 • Returns Filed and Sources of Income 



23 



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oi n 0> cvJ V uS tri Iff r^' r~ (£> o ^ r-. lO o lO (*> r«- 

nmcvj* ^r- — ~ — - -«-^-n — — -■ 



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O (O >-~ OD (D tvj (O O O 0> <VJ <0 to — , m, O <n <M_ O •/! f^. ^-. •-, ^. 



f) to — — ' « r-^ n CD iri to V 
civnto-r -~ 



o n — o (O 
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1/1 CO tn r- ^ 



at oiocMcncoin .eorjin , moocono ■wcO'-oi^ lomowio y (^ •- in — ' 
« * in O ^ — <0 — ^ O cu oi r-- rg O) n_ ■-. V (D r- (O o> f- m 0> CO 1. to i 

— ' o' en CO * cj CO CO CO V w * co' v ri cy cm" * --* cm' ^' o — in in • 



I CO o in 

T <J>T^ 

-mo 
cm" •-' co" 



O eo CO CO •- f^ a 



CDCOCOOCM OCMO" 



00 O V O r^ 

O (3) CO •- f\J 

lO to — CO CM 

"-" CO in co' co" 



cDcoco'- inin^coo oococodco h-ij 



^ ^ ^ in in^O) .(DcocO'-r^inintDcvj'^coco'-eDoajcointMiMtxjajm^r* i ■ . .u'l j'*'**'^''^"'»i,'^3Ki-^^L;^'s;i.;— .XiXIiilX;^^^^ 

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5 S o) CD ^ o> CO ' ■^ S m CM r: to ■- CO <D ri r^ o ■^ o o CO o to TT in r- CM o CO in ^ -.j -- en cm en o « U3 co_ in r^. (d o> w in eo --_ ^_ co_ to co cm to in 

en" in CO* cm" o" en' in cD co' r-" --' co" to o co to" cii cm" V to in in —' in ^' co co' o — ' to" r-' b-* to lij — r-' -- to' to t- co to o cm cm co * 52 !P ^2 ifi t" fi 2 iC "^ '^ 



» oi c\j o r^ 

•- "» CTKD CO 
CM — CM CO to 



, cooincD mcocMcoo vco--coo cdcmO'-o 'Jr:^'^^ f2 



' r- r^ to (D 9 a> ^p^r^cD ■vininco^ »-'»cD--0 ■ , 
' ^ ^ CM r- •- 1 ^_ --_ o CD c>g_ o> <J) CM O) co '-_ ^. oq o cD cq f 
' co" CO* iri v' co' cm' cm* in" co* ' co" ^' co' * co' v' co' cm* co* ■- >- co ' 



ocm" in in 



,cD, .coeoincDOCDh-co--r-co^a)cocDOcoc\Jh-0'-co'-cM« 

in ^cof^cD'a'mcococoa)'jcor-coin--f^cotocoocD'w--o> 

'cm ^ cm o CD o O) CO cm •- CO •-__ m CD cy r- i^_ cm o> in co »- to c«i_ 

cm' cm' co' co' * CO* ■«■* co" ' '- co' co' •-' CM* ■ O) cm" cm' ai o" m" iri eo 



o ^ CO CD f*- 

O m CM CO CM 

CO o CO >^_ r^_ 

CM* — " CD ^' V 



•>^<3)CT)OCO , <Tl(D to 

— ^ in cy 

CM in CO 
co" CD* in" 



, 0> COin'-CDCO ooicco^ o>cooooo 

I — . ---^cOOCO t-(0--tMCM "-incococ 

^^_._ ,. ir^incM^-i-coincMOincMco 

^"lOCiJ •— VCTltO' * ^inO(DVO>f^'^ 

m n< A ^ ^ ^ * m ^ fn <v\ r\i *t IC) 



I I 111 I 1; 



Tcow I I com |Coco--(OcoO"-««r---co 
eotoco otnococO'-'i^tjJCMOotMcn 

CMwr-- com mcMcoo^f^cM^^oco 



_ o ^_ r^_ CM ^ ^ o CO 
^" m" o* co' O r-' cm' r-" 
- ^ 1^ r* o 1 CD 



o — '- mf^ 

CD CO O t^ CO 
CM V '»_ to CO_ 

in r-' m' ^' to' 
O ^ CO ■« •- 



at en o t^ o CD r- 

(O CO en ■- oi m O) 

CO o m m m CM w 

r^ co' — ' cm' •-' cm' cm 



Tr^CM lO) ^inh-coco cgcDmcMO omoOCT) (O 

roiiD o tnmcMcoco ^ooojm ococdco v 

M^cM eDtDO)OicMCM--mo)Trao^_oto "• 

ocm'* CM"-"-*'* (DCMCOtOOl^m o 



I CM CD m 

to 00 r^ 

CM CM O 



, coco CDCnoDCDCM (DT — CDCT) CO 

coeoor«-r*OcoiDO)'WCO cm 

CMCMCDm^SmCMCDtO V^ 

' ' ■<r ^' h-' r-* ai V ^ «o 



0^ mr*-r^CD-- cD^eoco^ r--CM©c>cO co^OCmo ^Tfmr^«- to 
-■^ coor^CMtO ^o^coco fflcncDO— p^wcM^-i r-^cnmco O 

TCD m^^^CMCO CO^^O^f**^ tJT— fvi/T**r» ir\ f~^ ^i r^ in if^inrucnf^ eA 



at cocDO^CM"- CMOtDom cO'-Oio^ cm'-ocd*- coo^oo •-•-•-m® at co i i ■ 

.- o*-^c3i{OP-- ocotoCMCM moiCTJtoco r>-cocor^o) cncMOO'-^ ^r^cocDO coo 

r^ CO O * ' co' ^" co" f--" ^" cm" f^" CD* Cd' CO* 0» CD' o" CO* f^' CM O' V f-- ffl" 'V in O ID CO CO CM r*. CM 

tBo?^ t CO* ^^ — »-— ^•-•-eomcom^coeoeor-covCMtJicD'-— 5* 

A. ^-CM'-CM^.- eo* 



^U UJ UJ 11^ 

oiCDO"- P^wcMr*.^ r--^cnmcD 

w ,. . - - T- CM <Ji m m o ffl o m m m cm cd o_ __ 

o' oo' m" o" cd' r--' •- o ^" ■- m' id* co" oi co' co' co' cm' n 

•-•-CM meom^co aeot^^-v ■— o>cD«-«- co 



CO CD m CD r- 
O CO O ■- O 
-- r- O) O ^ 



T- ODOVCDr^"- l^'-'-lDCTl CO^--^CM O)^ 

CO mo^m'-r*- ■^vomr*- cocT>^mm — ~ 

CD r-iDt-'-^eo CM'-m'^co ooor-_co_ 

o" ^ "-' •-' * "-* ti cm" cd" o" h-" ■-' co" '-" m' 00 O) v cm to 



,- r^cor-cncomooicocM'-coioco , , 

COOlCOCOOCOCOmCM'CTCOmCMCOOO'- I 

o o CM CD a\o r~ ot '- lO ^ cm co cm tc •- 
_.'_"' ' cm" to co" o' r~-' co" ^' ^" id I 

— — — .-r-mao^cO'-'- to 



mo ocj)omo> --cor^^co r^cMOOcn »-r^oocMi^ ocn»- — co in 

cMco eD»-mcDV cMmococo qococj>oocd --ooio*- CMcomcMco ^ 

^ CO ^ m ■- CO o m tsi CM CO to o co o •- m o> cm --_ cm en co co cm cd cm '-_ 

* .— ,- • .-.-•-.-— r-moovcO"-— w 



to 'V at f^ tft 

^ CM r^ ^ CO 
m^ CM_ r- - 
V cd" cm' •■ 

^ CO V ^ 



m co^^Of^cM CMCor^coin tD--cocoi** --CMCor-co omtMOO "-ococji-ij i 

CM a>a>CT)OCMCo 0'---'^m cdoococd r^-'-cooto cocomoio comojcMCM i 

m «iroocM--tM cDoomom CMCMinh-CM immo^ cDcor^mo) or--cocMCM i 

of r^' cm' ^" co" ^' >-' CO co" eo' ro' ih en m cm" co' at r-' to' cm" ai 't cm — ■' m' o' r- •- en O 

(0^ CM .- — .-.-.- f-^ — — — 



- O) • o^'vmmcocMO'^com 



■ r-O — coco ■-OCO(3>'T at 

_ .encncor^mcDmcDCMCMco 
om^oo --ocDma) o«^cocmcm co 



•- in m to CO CO ■- 



^ to r~~ rD (D 
at ^tt a> at o 
cm' ^ u> ai CM 
in to m -^ - 



V cDmi^ooiDO r^cncn 

t«» CMmCM'-COCM r^CMOl 

in en en o r-^ CO " ■ ' ■ 

co" CO m' r-.' ^' co" O to' o' eo' ^' 



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24 Individual Returns/1979 • Returns Filed and Sources of Income 

Table 1.4 — Nontaxable Returns: Sources of Income, Itemized Deductions, and Tax Items, by Size of Adjusted Gross Income and 
Deficit 

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









Salaries and wages 


Total net 


)rofil from 


Total net 


loss from 


Sales 01 


property 




Number ol 


Adjusted gross 


business 


activities' 


business 


activities 


net 


jam 


Size of adiusted gross income or deficit 




income 




















returns 


less delicit 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
relurns 


Amount 


Number ol 
returns 


Amount 




It) 


|2| 


13) 


(4) 


(51 


(6) 


(71 


(8) 


(9) 


(10) 


Grand total 


20,999,319 


63.130,899 


17,884,362 


58.939.456 


1,858,593 


8.705,694 


1,112,916 


11,513,274 


937,669 


2,704.596 


Returns with adjusted gross income, total 


20,465,186 


71.958.402 


17,672,252 


57.169,766 


1,821,360 


8.255,710 


686.175 


3.399,552 


798,891 


1.734.774 


SI under S5.000 


15,610,536 


32.953.209 


13,836.304 


28.316.346 


902.059 


t. 759.839 


329.718 


1.272.893 


343.712 


467, 6.t: 


$5,000 under $10,000 


4,217,177 


26.381.754 


3.398.192 


22.187.961 


613.800 


2.610.914 


236.447 


1.006.961 


278.656 


576.7 J' 


$10,000 under 515,000 


369,561 


4.385.455 


260.957 


2.922.583 


146,698 


1. 159.379 


70.109 


483.149 


78.622 


234.09.1 


$15,000 under 520,000 


138,379 


2.376.719 


92.692 


1.429.720 


79,888 


962.804 


28.590 


278.650 


47.264 


177,0e'.i 


S20.000 under 525.000 


57,844 


1.276.274 


33.805 


613.636 


40,280 


660.578 


6.682 


102.462 


23.476 


85.177 


$25,000 under $30,000 


32,933 


894.741 


22.305 


526.217 


19.507 


340.541 


6.889 


82.857 


12.464 


72.32,. 


$30,000 under $50,000 


29,415 


1.043.300 


21.747 


723.801 


15.477 


366.608 


6.164 


103.893 


11.572 


69.341 


$50,000 under $100,000 


8,609 


541.669 


6.609 


369.647 


3.400 


169.813 


1.446 


62.233 


3.003 


46.788 


$100,000 under $200,000 


662 


81.764 


594 


67.967 


222 


18.767 


•112 


•3.732 


•94 


•2.957 


$200,000 under $500,000 


61 


16.876 


40 


8.696 


25 


4.596 


••18 


••2.722 


24 


691 


$500,000 under $1,000,000 


••9 


••6.642 


••7 


••3.202 


•■4 


••1.871 






••4 


••29 


$1,000,000 Of more 






















Returns witti deficit, total 


534,133 


- 8,827,503 


212,110 


1,769,690 


37,233 


449,984 


426,743 


8, 1 13,722 


138,778 


969,821 


$0 under $5,000 


315,164 


- 520.479 


113.224 


639.326 


20.769 


147.605 


234.341 


1.113.219 


63.875 


166.848 


$6,000 under $10,000 


75.471 


-547.162 


33.183 


249.799 


4.022 


36,597 


68.133 


807.908 


22.635 


106,560 


$10,000 under $15,000 


39.463 


- 467.028 


13.409 


111,820 


4.484 


54,141 


33.347 


621.416 


16.602 


88,856 


515.000 under $30,000 


50.834 


-1.094.333 


26.086 


261,965 


2.909 


42,950 


44.969 


1.288.665 


15.496 


94,572 


$30,000 under $50,000 


24.702 


- 956.367 


11.784 


135,029 


1.228 


20.520 


23.140 


978.731 


7.406 


71,448 


$50,000 under $100,000 


17.128 


-1.168.202 


8.774 


152,277 


2.269 


50.620 


13.722 


943.916 


6.733 


98,246 


$100,000 under $200,000 


6.422 


-881.368 


3.030 


87,699 


936 


36.935 


5.067 


699.262 


3.260 


81,995 


5200.000 or more 


4,949 


-3.162.564 


2.620 


141,775 


616 


60.615 


4,024 


1.660,408 


2.771 


261.295 
















Sales of 
net 


propeny 

OSS 


Total Itemized 
deductions 


Taxable 


income 


Income tan 
belore credits 


Total taK 
credits 


Size ol adjusted gross income or delicit 
























Number of 
returns 


Amount 


Number ol 
relurns 


Amount 


Number ol 
relurns 


Amount 


Number ol 
returns 


Amount 


Number ol 

returns 


Amount 




lit) 


(121 


|t3l 


(14) 


115) 


(16) 


(t?) 


(18) 


(19) 


1201 


Grand total 


273.757 


817,474 


1,087,029 


8.224,867 


15.261,554 


29,776,490 


2.574,175 


1,039.652 


2,574,175 


1,039,652 


Returns with adjusted gross income, total 


233,878 


463,733 


1,087,029 


8,224,887 


15,261,554 


29,776,490 


2,573,716 


1,039,585 


2,573,716 


1,039,585 


$1 under $5,000 


104.377 


169.179 


219.231 


1.098.663 


10.679.198 


12.391.674 


312.162 


21.394 


312.152 


21.394 


$5,000 under $10,000 


74,740 


128,137 


491.304 


2.882.274 


4.009.136 


12.185.039 


1.868.126 


328.469 


1.866.126 


328.469 


$10,000 under $15,000 


26,102 


63,596 


207.276 


1.828.441 


330.164 


1.718.736 


187.768 


124.065 


187.788 


124.065 


$15,000 under 520,000 


14,928 


48,547 


83.263 


898.848 


128.293 


1.247.995 


103.138 


146.321 


103.136 


146.321 


$20,000 under $25,000 


2,699 


7,892 


31.276 


315.598 


55.392 


848.241 


51.206 


121.323 


51.206 


121.323 


$25,000 under $30,000 


6.322 


24,299 


25.048 


399.185 


28.705 


471.468 


23.928 


75.142 


23.928 


75.142 


$30,000 under $50,000 


3.562 


17,631 


23.642 


534.120 


22.983 


513.749 


20.469 


99.366 


20.469 


99.366 


$50,000 under $100,000 


1.024 


2,941 


5.502 


218.534 


7.083 


326.960 


6.330 


91.758 


6.330 


91.758 


$100,000 under $200,000 


•109 


•341 


444 


36.245 


530 


59.129 


530 


25.104 


530 


25.104 


5200,000 under $500,000 


"15 


••1,167 


47 


11.369 


42 


8.384 


41 


4.025 


41 


4.025 


$500,000 under $1,000,000 






••7 


••1.590 


••8 


••5.114 


••8 


••2.617 


••8 


••2.617 


$1,000,000 or more 


- 


— 




*• 


*' 


*• 


•• 








Returns with deficit, total... 


39.879 


353,741 


_ 


_ 


_ 


_ 


•459 


•66 


•459 


•66 


50 under 55.000 


19.323 


67,525 


_ 


_ 


_ 


_ 










$5,000 under $10,000 


B 120 


17.328 


_ 


_ 


_ 


_ 








•• 


$10,000 under 515.000 


3.621 


24.368 


— 


— 


— 


— 


••291 


••56 


■•291 


••55 


515.000 under 530,000 


3.451 


27.162 


— 


_ 


_ 


— 


— 


— 


— 


— 


530,000 under $50,000 


2.453 


26.568 


_ 


_ 


_ 


_ 


••168 


••11 


••168 


••11 


$50,000 under $100,000 


2.095 


80.865 


— 


— 


— 


— 


— 


— 


— 


— 


$100,000 under $200,000 


532 


19.000 


_ 


_ 


_ 


— 


_ 


_ 


_ 


— 


$200,000 or more 


384 


90.925 


- 


— 


- 


- 








■■ 



*Es(imale should be used with caution because ol the small number o' sample returns on which it is based 

"Dala combined to avoid disclosure ol information lor specific laipayers 

'Consists of business and ptolession. farm, partnership, and Small Business Corporalion nel gain (loss) 

"Consisls ol gain (loss) tfom sales ol capital assets and gam (loss) Irom sales of property other ihan capital assets 

NOTE Detail may nol add lo tola! because of rounding 



Individual Returns/ 1979 • Returns Filed and Sources of Income 
Table 1.5 — Returns With and Without Presidential Election Campaign Fund Checkoff: Response Boxes Checked by Marital 
Status and Size of Adjusted Gross Income 



25 



[All frgures are estimates based on samples) 


















Total returns 


Returns witti no 
eligible tax 


Returns with eligible tax 


Size ol adiustea gross tncome 


Total 


With one or more 
"Yes" boxes checked 


Nonjotnt returns 


Number ol 
returns 


Number of "Yes" 
boxes checked 


Total 


Number of 
returns with no 
boxes checked 




(1) 


12) 


(31 


|4) 


15) 


161 


17) 


Total 


92.694.302 

542,104 
3.246,888 
4.528.124 
4,494,944 
4,117,916 
3,933,591 

4,090,766 
4,299,726 
4,015,837 
3,730,217 
3,528,310 

3,203.763 
3.007.481 
2.926.774 
2.723.613 
2.571.624 

2.427.136 
2.341.221 
2.241.074 
2.245.891 
2.129,839 

9,021.414 
6.309.121 
6.446.203 
2.229.252 
1.466.498 

423.380 

357.872 

80.226 

9.904 

3.601 

20.663.567 
19.664.858 
14,433.255 
11.365,151 

26,347,471 


19.128,337 

501.885 
3.239.230 
4.418.412 
4.360.588 
2.133.749 
1.216.461 

984.682 
788.207 
478.240 
270.207 
159.873 

126.945 
82.574 
57.384 
47.105 
33.670 

32.663 
26.519 
27.126 
19.990 
15.637 

48.685 

27.151 

20.019 

3.317 

5.992 

1.264 

658 

54 

■■.? 

15.870.325 

2.681.209 

347.678 

121.957 

107,168 


73.565.965 

40.219 

7.658 

109.712 

134.356 

1.964.167 

2.717.130 

3.106.084 

3.511.521 

3.537.597 

3.460.010 

3.368.437 

3.076.818 
2.924.907 
2.869.390 
2.676.508 
2.537.954 

2.394.453 
2.314.702 
2,213.946 
2,225.891 
2,114,202 

8.972,729 
6.281.970 
6.426.184 
2.225.935 
1.460.506 

422.096 

357.214 

80.172 

9.898 

3.599 

4.993.242 
16.963.649 
14.065.677 
11.263.194 
26.240.303 


25.306.000 

6.881 

32.298 

38.199 

573.843 

929.608 

1.012.093 
1.124.698 
1.062.339 
1.115.610 
1.126.232 

1.020.230 
971.590 
971.284 
938.049 
840.821 

812.911 
767.408 
767.516 
779.842 
756.600 

3.116.735 

2.274.388 

2.461.869 

906.369 

576.531 

158.103 

129.855 

29.296 

3.458 

1.244 

1.580.829 
5.441.162 
4.741.964 
3.994.177 
9.657.868 


38,614,971 
11.732 

32.945 
39.772 
574.228 
930.068 

1.055.990 
1.234,161 
1,278,302 
1,417,981 
1,473.615 

1.363.627 
1.312.601 
1.387.699 
1.358.097 
1.258.999 

1.243.675 
1.199.967 
1.215.476 
1.296.916 
1.254.845 

5.452.903 
4.188.259 
4.624.358 
1.720.212 
1.090.237 

299.549 

245.711 

55.040 

6.358 

2.259 

1.597.745 
6.460.039 
6.691.423 
6.200.979 
17.684.995 


33,866.255 

9,444 

2,282 

107,046 

130,366 

1,978,078 

2,709,095 

2,976,558 
3,096,207 
2,796,260 
2,491,569 
2,309.970 

2,005,289 
1,764,256 
1,594,031 
1,359,882 
1,182,351 

1,038,960 
907,403 
761,006 
672,201 
600.546 

1.766.296 
752.526 
499.222 
154.865 
129.511 

36.117 

33.745 

9.999 

1.593 

661 

4,936.331 
13.660,564 
7,905.909 
3.990,116 
3,383,435 


6,400,170 




4.138 




1.747 




33.055 




33.484 




387.553 




497.475 




549.486 




564.086 




540.624 




470.056 




379.124 




352.673 




313.987 




287,048 




242.185 




208.603 




197.971 




154.160 




147.726 




126.066 


$19,000 under $20,000 


104.814 
376.385 




194.959 




120.949 




38.347 




36.334 




11.915 




11.169 


S200 000 under S 600 000 


3.212 




590 


All returns, summary 


247 
957.452 




2.523.378 


S10000 under $15000 


1.404.496 




730.737 


520,000 or more 


784.107 








Returns with eligible tax— Continued 








Nonioinl retur 


ns— Continued 


Joint returns 




Number of returns 

witli one "Yes' 

box ctiecked 


Number ol returns 
with one "No" 
box checked 


Total 


Number ol 
returns with no 
boxes checked 


Number o( 
returns with 
one "Yes" 
box checked 


Number of 

returns with 

two "Yes" 

boxes checked 


Number of 

returns with 

only "No" 

boxes checked 




(81 


(91 


(10) 


(11) 


(12) 


(131 


(141 


Total 


11,336.682 
1.996 

31.651 
37.626 
573.458 
929.146 

966.875 
1 .005.722 
835.138 
797.460 
763.491 

648,870 
603,392 
536,500 
485,479 
403,126 

362,358 
314.203 
268.186 
247.622 
231.708 

664.242 

275.345 

200.007 

60.942 

44.358 

12,535 

11,605 

2,922 

505 

21C 

1.573,881 
4.368.686 
2,677.367 
1,444.077 
1,272,671 


16.129.403 

3.308 

535 

42.340 

59.276 

1.017.067 

1.282.472 

1,460.195 
1.496.399 
1.420.498 
1.224.053 
1.167.355 

1.003,746 
646,877 
770,483 
632,218 
570,622 

478,631 
439,040 
325,094 
298,513 
264.024 

725.669 

292.222 

178.266 

55.576 

48.819 

11.667 

10.971 

2.765 

498 

204 

2.404.996 
6.76e,50C 
3.823.946 
1.805.302 
1.326.657 


39,699.710 

30.775 
5.376 
2.666 
3.970 
6.089 
8.035 

129,526 
425,314 
741,337 
968,441 
1,056.467 

1.071.529 
1.160.651 
1.275.359 
1.316.626 
1.355.603 

1.355.493 
1.407.299 
1.452.940 
1.553.690 
1.513.656 

7.206.433 
5.529.444 
5.926.962 
2.071.070 
1.330.995 

365.979 

323.469 

71.273 

8.305 

2.938 

56.911 

3.323.085 

6.179.768 

7.283.078 

22,856,868 


7.770,390 

14.029 
4.528 
637 
1.357 
2.809 
3.635 

34.152 
117.824 
153.463 
1 72.442 
212.567 

214.114 
223.084 
231,257 
248,044 
274,006 

260,946 
279,226 
277,255 
300.797 
269.799 

1.342.305 

1.068.270 

1.153.066 

401.619 

295.115 

100.220 

88.704 

21.419 

2.663 

1.016 

26.995 

690.448 

1.190.505 

1.388 023 

4.474 419 


660,347 
32 

1.311 
9.993 
11.238 
15.799 
15.358 

27.763 
26.967 
18.369 
32.522 
19.517 

19.589 
20.646 
31.370 
25.146 
26.647 

116.325 
85.172 
99.413 
31.584 
18.467 

4.123 

2.394 

630 

53 

19 

32 

53.599 
125,138 
123,398 
358, 18C 


13,308.971 

4.851 

647 
573 
385 
460 

43.897 
109.263 
215.963 
302,351 
347,383 

343,597 
341.221 
416.415 
420.048 

419.179 

430.864 
432.559 
447.960 
507.074 
498.245 

2,336.168 

1.913.871 

2.162.469 

913,843 

513,706 

141,445 

115,656 

25,744 

2.900 

1.015 

6.916 
1.018,877 
1,939,459 
2,316702 
9,027,017 


17.960.002 




1 1 .863 




848 


SI 000 under S2 000 


1.392 


$2 000 under $3 000 .... 


2.040 




2.895 


$4 000 under 55 000 


3.940 




50.166 


$6 000 under $7 000 


188.314 




360.673 


$8 000 under S9 000 


477.849 


$9 000 under 510 000 


483.159 


$11,000 under 512,000 
$12,000 under 513,000 


486.055 
569.379 
609.316 
616.012 




643.902 




644.094 


516 000 under $17 000 


674.668 




696,355 




720,673 


$19000 under 520 000 


718,965 


$20 000 under S25 000 


3.411,635 


525 000 under 530 000 


2.462.131 


530 000 under 540 000 


2.512.012 




824.024 


550000 under S75000 


503.707 


$75 000 under 5100 000 


140.191 




116,515 


5200 000 under 5500 000 


23,480 


$500 000 under $1 000 000 


2,669 




888 


All returns, summary: 


22,968 


55 000 under 510 000 


1,560,161 


510 000 under 515 000 


2924,666 




3,454.956 


520 000 or more 


9.997 252 



"Data combrned lo avoid disclosure of mlormaiion lo' specific taxpayers 
NOTE Detail may not add 10 total because of rounding 



26 



Individual Returns/ 1979 • Returns Filed and Sources of Income 



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27 



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Section 2 



Deductions and 
Exemptions* 



Contents 



Introduction, 31 
Itemized deductions, 31 
Unused zero bracket amount, 34 
Exenptions, 34 



Text table 

2A Form of deduction and size of adjusted gross 
income, 1978 and 1979, 32 

Figure 

2A 'Potal exemption amount as a percent of adjusted 
gross incane, all returns, 1969-1979, 33 

Basic tables 

2.1 Returns with itemized deductions: deductions by 
tvpe and by size of adjusted gross income, 35 

2.2 Returns with itemized deductions: sources of 
income by sex and marital status, 37 

2.3 Returns with taxes paid deduction: taxes 
deducted by size of adjusted gross income, 39 

2.4 Returns with contributions deduction: contri- 
butions deduction by size of adjusted gross 
inccme, 40 

2.5 Returns with medical and dental expense 
deductioi: medical and dental expenses deducted 
by size of adjusted gross income, 41 

2.5 Returns with interest paid deduction: interest 
deducted by size of adjusted gross inccme, 43 

2.7 Returns with total miscellaneous deductions: 
total miscellaneous deductions by size of 
adjusted gross income, 44 

2.8 All returns: exemptions by type, numhser of 
exemptions, sources of income, by size of 
adjusted gross income, 45 

2.9 Exemptions by tvpe and marital status, 55 



*Norman Waits was responsible for the review and 
analysis of the data in this section. He was assisted 
by Elnora Mason. 



Introduction 

Data presented in this section cover deductions 
from adjusted gross incane. These deductions were 
used to arrive at taxable income and included the 
$1,000 allcwed for each personal exemption. 

Table 2A highlights changes from 1978 to 1979 in 
the form of deduction used. Returns with itanized 
deductions increased from 25.8 million for 1978 to 
26.5 million for 1979. There was also a slight 
increase in the number of returns with a "zero 
bracket amount only," from 59.7 million to 60.7 mil- 
lion. 

The basic tables in this section cover the follcw- 
ing topics. Data for the major categories of item- 
ized deductions are shewn in table 2.1, classified by 
size of adjusted gross inccme. Information on the 
sources of income on returns with itemized deduc- 
tions, classified by sex and marital status, are 
presented in table 2.2. Data for the types of 
itemized deductions, classified by size of adjusted 
gross income, can be found in tables 2.3 through 
2.7. The characteristics of returns related to the 
types of exemption, number of exemptions, and sources 
of inccme, classified by size of adjusted gross 
inccme, are available in table 2.8. Detailed 
information on the exemptions claimed for taxpayers 
and dependents, classified by marital status, is 
shewn in table 2.9. 

Itemized Deductions 

Generally, taxpayers could itemize their deductions 
only if the total exceeded the "zero bracket amount" 
(exceptions to this rule are discussed belcw) . The 
major types of itemized deductions which could be 
claimed were taxes (for example, real estate and 
State and local incane taxes), medical expenses, 
interest expenses, charitable contributions, and 
certain "miscellaneous" deductions. Two types of 
itemized deductions were no longer available for 
1979: the deduction for political contributions and 
the deduction for nonbusiness State and local 
gasoline taxes. These two changes, along with the 
increased zero bracket amount (see section 3) , no 
doubt contributed to the relatively small increase in 
returns with itemized deductions, reflected in table 
2A. 



31 



32 Individual Returns/1979 • Deductions and Exemptions 

Table 2A. — Form of Deduction and Size of Adjusted Gross Income, 1978 and 1979 

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



and size of adjusted 



,ange. 1978 
to 1979 



Adjusted gross income less deficit 



lango. 1978 
to 1979 



Average adjusted gross income 
less deficit (Dollars) 



Change, 1978 
to 1979 



All Returns 

Total 

Under 55,000 

55,000 under 510,000 

510,000 under 515,000 

515,000 under 520,000 

520,000 or more 

Returns With — 

Itemized deductions 

Total 

Under 55,000 

55,000 under 510,000 

$10,000 under 515,000 

515,000 under 520,000 

520,000 or more 



Zero bracket amount only 



Total. 



Under 55,000 

55,000 under 510,000. 
S10,000 under 515.000 
515,000 under 520.000 
520.000 or more 



Neither itemized deductions nor 
zero bracket amount 

Total 

Under 55,000 

55,000 or more 



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 
16,334.708 



59,717,131 

17.513,193 
17.994.599 
11.385.754 
6.858.743 
5.964.842 



4,284,908 

13,214 



92,694,302 

20,853,567 
19,664,858 
14,433,255 
11,385,151 
26,347,471 



26,483,877 

418,675 
1,303,394 
2,612,111 
3,883,697 
18,266,000 



60.718.980 

15,073,125 
18,243,245 
11,819,685 
7,501,454 
8,081,471 



5,371 767 
119,678 



2,922,751 

-1,372,630 

79.582 

191,656 

-23.783 

4,047,926 



727,579 

-19,421 
-274,069 
-243,734 
-666,494 
1,931.297 



1,001,849 

-2.440.068 

248.646 

433.931 

642.711 

2.116.629 



1.193.323 
1.086.859 

106.464 



1,302,447,386 

47,581,705 
143,810,537 
176.530,628 
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 



.788.306 
75.695 



1.465.394,530 

42,493,093 
145,712,572 
178,809,257 
198,510,919 
899,868,690 



796,072.911 

1.265,842 

10,213,104 

33.211.190 

68.470.170 

682.912.606 



672.159.722 

44.821.056 
134.758.568 
145.583.264 
130.040.749 
216.956.084 



-3.593.806 
755.703 



162.947.144 

-5.088,612 

1,902,035 

2,278,630 

-283,644 

164,138,736 



87.612,736 

3,809 

-2,284,076 

-2,991.407 

-11.838,445 

104,722.855 



74.459,900 

-5.286.922 
3.520.906 
5.255.234 
11.554.801 
59.415.881 



194.500 
680.008 



14.508 

2,139 

7.342 

12.395 

17.424 

32.993 



7.922 
12.676 
17.649 
35.396 



10.008 

2.861 
7,293 
12,324 
17,275 
26,411 



-884 
,728 



15.808 

2,036 
7.409 
12,388 
17,435 
34,153 



30.058 

3.023 
7.835 
12,714 
17,630 
37,387 



11,070 

2,973 
7,386 
12,317 
17,335 
26,846 



-669 
16,413 



,300 
-103 



2,552 

143 

-87 

38 

-19 

1,991 



112 
93 
-7 



215 
10,685 



2ero bracket amount 



Total itemized deductions 



Form of deduction and size of adjusted gross income 



Change, 1978 
to 1979 



Change. 1978 
to 1979 



All Returns 

Total 

Under 55.000 

55 ,000 under 510,000 

510,000 under 515 ,000 

515 ,000 under 520,000 

520,000 or more 

Returns With — 

Itemized deductions 

Total 

Under 55,000 

55 ,000 under 5 10 , 000 

510,000 under 515,000 

5 1 5,000 under 520,000 

520,000 or more 

Zero bracket amount only 

Total 

Under 55 ,000 

55,000 under $10 ,000 

5 10 ,000 under 5 1 5 ,000 

515,000 under 520,000 

$20,000 or more 

Neither itemized deductions nor zero bracket amount 
Total 

Under $5,000 

55,000 or more 



215,787,307 

27.648,302 
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.S41.349 
18.224,680 



230.610,133 

22.942.136 
48.065.732 
39.818.829 
34.124.050 
85.659.386 



81.821.248 

616.793 

2.902.619 

7.154.969 

11.564.092 

59.582.775 



148.788.886 
22.325.344 
45.163.113 
32,663,860 
22,559,958 
26,076.610 



14,822.825 

-4.706,166 

373.388 

1,351,801 

990,826 

16,612,977 



5,883,654 

-106,404 
-719,625 
-523.520 
-1,727,783 
8,961,046 



8.939,171 

-4,599,701 
1,093,012 
1,875,321 
2.718,609 
7.851,931 



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 



184,168.669 

1.275,640 

5,725,580 

12,360,072 

19,913,782 

144,893,594 



184,168,669 

1,275,640 
5.725,580 
12.360.072 
19.913.782 
144.893.594 



19,736.262 

234,273 

-780,472 

-560,620 

-2,567,638 

23,410,719 



19,736.262 

234,273 

-780,472 

-560,620 

-2,567,638 

23.410,719 



NOTE: 



Detail may not add to total because of rounding. 



Individual Returns/1979 • Deductions and Exemptions 



33 



Figure 2A 

Total Exemption Amount as a Percent of Adjusted Gross Income, 

All Returns, 1969-1979 



Percent 

99 
















' 


91 A 


on 


















19 








V 










1R 


Exemption per 






\ 










17 


Individual $600 
in 1969 Rising to 
$625 in 1970 and 






\ 










Ifi 


$675 in 1971 






\ 


L 








1R 








Fxemption 


V 








14 


Constant at 
$750 per 
Individual 
fnr 1Q77-197R 


\ 


V 




/ 


ir^ 












N 


s/ 


r 

Exemption 
— per Individual 
set at $1,000 
for 1979 


19 














^ 


11 


in 




















1969 1970 


1971 


1972 


1973 1974 1975 


1976 


1977 


1978 


1979 








Year 











34 



Unused Zero Bracket Amount 



Individual Retums/1979 • Deductions and Exemptions 

Exempt ions 



Four groups of taxpayers were required to itemize 
their deductions, even 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 incone, i.e., children 
with investment incone who were being claimed as 
dependents on their parents' returns, but who were 
also filing on their own because they had unearned 
income of $1,000 or more (while the law stipulated 
that the children had to itemize on their cwn 
returns, they were allowed to substitute their earned 
income for total itemized deductions if the former 
was the larger of the two) ; 

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

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

Taxpayers in these four categories whose itemized 
deductions fell short of the zero bracket amount had 
to ccmpute an "unused zero bracket amount," which 
equalled the amount of the shortfall. The "unused 
zero bracket amount" was added to adjusted gross 
income in the computation of taxable income, since 
the tax rate schedules which were applied to taxable 
incone allowed for the full zero bracket amount. 



In the computation of taxable income, each taxpayer 
was allowed one exemption of $1,000 for himself or 
herself. On a joint return, husband and wife could 
each claim an exemption, even if only one had 
incone. Additional $1,000 exemptions could be 
claimed by both taxpayer and spouse for blindness or 
for having attained the age of 65. A married person 
filing a separate return, but whose spouse had no 
incone and was not the dependent of another taxpayer, 
could also claim all the exemptions to which that 
spouse was entitled. In addition, one exemption 
could be claimed for each qualified dependent. 

Figure 2A shows the total exemption amount for all 
returns as a percent of adjusted gross incone, for 
the years 1969-1979. The exemption amount was $600 
for 1969 and increased as follows: $625 (1970) , $675 
(1971), $750 (1972), and $1,000 (1979). The graph 
illustrates that the percentage remained constant as 
the exemption amount per individual was increased for 
1970, 1,971, and 1972, but steadily declined when the 
amount remained at $750 from 1973 through 1978. The 
trend was reversed when the exemption amount was 
raised to $1,000 for 1979. 



Individual Returns/1979 • Itemized Deductions and Exemptions 
Table 2.1 — Returns With Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income 

(All figures are estimalcs based on samples— money amounis are m thousands of dollars) 



35 





Number of 
returns 


Adjusted 
gross income 


Total 
■tomized 
dt'ductions 


f^edical and dental 
expense deduction 


Taxes paid 
deduction 


Interest paid deduction 


Sue of ad|tistod n'oss locome 


Number of 


Amount 


Number ot 


Amount 


Total 


Home mortgage 
interest 










returns 


returns 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




11) 


(2) 


131 


141 


(51 


(6) 


|7) 


(81 


(9) 


(10) 


(11) 


All returns total ■ 


26.483,877 
102.589 


796.072,911 
138.380 


184,168,669 

318.599 


17,969,050 

37,749 


12,915,626 

55,584 


26,314,288 

84,366 


60,674,905 

63,734 


24,511,744 

37,532 


74,427,045 

112,667 


20,854,096 

26,213 


48,496,718 


Under S2.000 


76.602 


S2.000 under S4.000 


201.975 


610.563 


542.925 


91,150 


134,738 


147,239 


88,934 


83.623 


205,715 


68,846 


122.342 


S4.000 under S6.000 


287,285 


1,470.719 


1.106.917 


222,099 


358,815 


254.884 


203.703 


192.094 


347,294 


139,496 


231.667 


S6,000 under 58,000 


493,365 


3,487,401 


2,095.817 


381,053 


614,424 


476.330 


392,698 


370.294 


718,742 


268.548 


488.552 


58,000 under 510,000 


636,855 


5,771,882 


2.937.963 


521,337 


631.523 


623.021 


609,918 


550.719 


1,236,864 


461.594 


860.274 


510,000 under 512,000 


885,342 


9,774,482 


4,127,038 


715,004 


914,175 


873.900 


887,826 


761.795 


1,568,861 


697,116 


1.059.111 


512,000 under SUOOO 


1,097,166 


14,296,914 


5,255,444 


876,926 


920,501 


1,093.932 


1.248,352 


988.632 


2,167,771 


806,012 


1,482.094 


SM.OOO under 516,000 


1,319.514 


19,832,195 


6,425,721 


970,338 


812.758 


1.316.396 


1,648.803 


1.237.222 


2,707,699 


977,821 


1.896.757 


516.000 under 518,000 


1.471,908 


25.040.538 


7,383,744 


1,011,542 


824.170 


1.471.877 


1.960.983 


1.401.072 


3,277,230 


1.147.021 


2.292.977 


518.000 under 520.000 


1,721.878 


32.737.230 


9,081.907 


1 ,200.494 


774.856 


1.717.285 


2.696.060 


1 .626.050 


4.062.740 


1.385.107 


2.859.777 


520,000 under 525.000 


4,690.804 


105.595.646 


26.049.383 


3.130.006 


1.847.438 


4.687.966 


7.987.600 


4.616.926 


11.708.263 


3,928.210 


8.150.382 


525.000 under 530,000 


4,233.594 


115.960.861 


26.064.439 


2.799.466 


1.540,727 


4.230.580 


8.690.603 


4.047.053 


11.347.851 


3.547.512 


7.839.513 


530.000 under 550,000 


7,147,156 


264,284.598 


54.289.932 


4.716.964 


2,474,399 


7.144.990 


19.634.479 


6.746.537 


22.033.650 


5.937.977 


14.942,057 


550.000 under 5100,000 


1,757,749 


114,915,094 


22.441.638 


1.074,697 


746,930 


1.756.596 


8.806.674 


1.578.716 


8,205.055 


1.303.395 


4.809.786 


5100,000 under S200.000 


344.558 


45,330,865 


8.524.170 


174,565 


191.700 


343.912 


3.301.757 


296.902 


2.805.446 


220.870 


1.077.852 




78.750 


22,263,609 


4.321.818 


38,936 


61,690 


78.648 


1.546,629 


66.566 


1.257.273 


42.323 


255.232 


5500.000 under 51,000,000 


9.814 


6,512,360 


1,397.969 


4,938 


9,075 


9.796 


444,939 


8.207 


343,266 


4.544 


36.508 


51,000,000 or more 


3.575 


8,049,572 


1,804.245 


1,786 


2,123 


3.670 


571,422 


3.015 


330,669 


1,491 


15.336 


Taxable returns, total 


25,396,848 


785,186,307 


175,943,782 


17,075,450 


10,755,067 


25,275,849 


59,351,980 


23,617,550 


71,071,676 


20.089,217 


46,377,288 

•6,930 


Under 52,000 


57.393 


86.953 


20.984 


4,504 


1,612 


44.232 


6,612 


3.898 


8,071 


•659 


52,000 under 54,000 


99.750 


281.661 


76.956 


6,971 


3,215 


54.365 


11,317 


8.982 


7,801 


•3.413 


•2.320 


54,000 under 56,000 


127.147 


659.715 


312.867 


83,099 


80,451 


107.060 


65,699 


72.322 


81,711 


43.122 


64.716 


56,000 under 58,000 


275.946 


1,967,740 


896.608 


207,766 


214,958 


266.793 


186,631 


191.632 


270,943 


117,068 


162.404 


58,000 under 510.000 


451.298 


4,117,569 


1,712,848 


360,620 


298,705 


444.846 


398,166 


383.460 


707,313 


305.872 


507.809 


510.000 under 512.000 


765.500 


8,467.135 


3,142.996 


607,785 


682.598 


758.999 


744,291 


664.292 


1,184,674 


613.081 


815.860 


512.000 under 514.000 


1.027.456 


13.393.542 


4,588.648 


815,887 


693.374 


1,024.222 


1,147,495 


933.230 


1.902.763 


757.536 


1.317.171 


$14,000 under 516,000 


1.282.030 


19.267.327 


6,023.390 


939.627 


725.295 


1.278.912 


1,588,737 


1.203.527 


2.538.469 


947,781 


1,774.046 


516.000 under 518,000 


1,428,399 


24,299,307 


6.939,690 


976.705 


737.106 


1.428.368 


1,889,865 


1.361.496 


3.061.969 


1,109.068 


2.135.665 


518,000 under 520,000 


1,701,895 


32,357,687 


8.851.840 


1.186.880 


735.994 


1,697.302 


2.559,292 


1.609.580 


3.963.760 


1,369.319 


2.796.697 


520,000 under $25,000 


4.659,528 


104,904,193 


25.733.785 


3.107.127 


1.810.407 


4.656.883 


7.926.998 


4.491.906 


11.549.162 


3.906.454 


8.058.846 


525,000 under $30,000 


4.208.546 


115,279,635 


25,665,254 


2,783.072 


1.464.261 


4.205.532 


8.625.845 


4.022,503 


11.138.296 


3.526.729 


7.719,981 


530,000 under 550,000 


7,123.514 


263,445,644 


53.755.813 


4,704.059 


2.427,154 


7.121.508 


19.669.814 


6,722.943 


21.809.632 


5.920.307 


14.864,972 


550,000 under 5100.000 


1,752,247 


114,576,720 


22,223.103 


1,071,456 


715,995 


1.751.333 


8.781.061 


1,673.691 


9.121.628 


1.299.856 


4,787,545 


5100,000 under 5200,000 


344,114 


45,274,253 


8,487,925 


174,258 


191,469 


343.531 


3.298.425 


296.468 


2.800.422 


220.623 


1.075.603 


5200,000 under $500,000 . 


78,703 


22,250,247 


4,310,450 


38,912 


61,284 


78.604 


1.545.458 


66.516 


1.262.669 


42,297 


254.924 


5500,000 under 51.000,000 


9,808 


6,508,656 


1,396,884 


4,937 


9,075 


9.790 


444.915 


8.202 


342,266 


4,642 


36.496 


51,000,000 or more 


3.574 


8,048,322 


1,803,740 


1,785 


2,123 


3.569 


571.359 


3,014 


330,330 


1.490 


15.304 


Total nontaxable returns 


t, 087,029 


10,866,604 


8,224,887 


893.600 


2.160.559 


1.038.439 


1,322.924 


894,194 


3,355.367 


764,879 


2,119,430 


All relurns, summary 
























Under 55,000 


418.675 


1,265.842 


1,275.640 


211,758 


307.432 


327.419 


219.449 


193,196 


462,611 


148.782 


290.218 


55,000 under $10,000 


1.303.394 


10.213,104 


5.725.580 


1.041,630 


1.487,652 


1,257,421 


1.129,538 


1,040,966 


2,158,662 


806.915 


1.489.120 


$10,000 under $15,000 


2,612,111 


33,211,190 


12.360,072 


2,061,903 


2,236,593 


2,595,709 


2,902,219 


2,343,840 


4,969,251 


1.876.794 


3,408.428 


515.000 under 520.000 


3,883,697 
18,266,000 


68,4 70,170 
682,912,606 


19,913,782 
144,893,694 


2,712,401 
11 941,358 


2,009,867 
6,874,081 


3,877,681 
18,256,058 


5,439,794 
50,983,904 


3.670,831 
17,262,911 


8,815,049 
58,031,472 


3.037.283 
14.986.322 


6,182.287 


520.000 or more 


37!l26.666 



Foolnole(s) al end ol lable 



36 Individual Returns/1979 • Itemized Deductions and Exemptions 

Table 2.1 — Returns With Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income— Continued 



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


















Contributions deduction 


fi^iscellaoeous deductions 


Excess Itemized 
deductions 


Unused zero 
bracket amount 


Size ol a(t|usted gross income 


Number ol 
returns 


Amount 


Total 


Net casually 
or thelt loss 


Number ol 
returns 


Amount 


Number ol 
returns 






Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Amount 




(121 


1131 


(14) 


1151 


(16) 


11?) 


(18) 


119) 


(201 


121) 


All returns, total 


24.556.366 

43.524 


22,210,838 

17.593 


22,291,213 

37,795 


13,940,255 
79.030 


2,588,233 

•1.043 


2,799,122 
•1.875 


26,189,094 
37,226 


101.420,619 
192,772 


291,788 
65.363 


443,727 


Under S2.000 


134.224 


$2,000 under 14.000 


93.738 


45.376 


120.008 


68.163 


8.534 


6,048 


95,732 


212.082 


106.243 


169.860 


14.000 under $6,000 


208.397 


104.118 


194.532 


91.968 


24,592 


19,566 


239.482 


444.456 


47,803 


54,471 


$6,000 under $8,000 


413.018 


221.134 


354.284 


148.818 


30,477 


37,765 


468.910 


836.629 


24.455 


31,700 


$8,000 under $10,000 


535.225 


274.601 


484.065 


165.057 


42,408 


51.172 


521,449 


1.208.445 


15.406 


19,054 


$10,000 under $12,000 


778.448 


444.211 


680,243 


311.965 


95,619 


106,750 


874,652 


1.712.485 


9.166 


14.260 


$12,000 under $14,000 


986.531 


561.709 


857.320 


367,112 


85,126 


98.651 


1,095,040 


2.123.857 


•2.126 


■1.735 


$14,000 under $16,000 


1,202,162 


696.110 


1.109.139 


560.351 


127,205 


157.814 


1,312,576 


2.613.382 


•6,936 


•5,766 


$16,000 under $18,000 


1.339,688 


744.006 


1.259.384 


577.355 


129,781 


121.952 


1,468,565 


3.021.251 


•3,343 


•2.765 


$18,000 under $20,000 


1.565,416 


931.483 


1,456.779 


716.779 


150,025 


174.825 


1,720,014 


3.820.108 


•1,864 


•2,965 


$20,000 under $25,000 


4,353,145 


2.546.476 


4.025.070 


1.959.607 


451,604 


340.317 


4,687.980 


11.162.448 


•1,333 


•630 


$25,000 under $30,000 


3,982,071 


2.602.850 


3.680.033 


1.882.408 


381,787 


302.794 


4.230.406 


12.252,776 


•3.188 


■1.852 


$30,000 under $50,000 


6,905,666 


6.103,199 


6,236,272 


4.044.206 


780,399 


795.216 


7.143.240 


30.578,124 


•3.916 


•3.960 


$50,000 under $100,000 


1.704.606 


3,050,644 


1,439,643 


1.632.435 


222,976 


349.234 


1.757.265 


16.630.418 


•484 


■373 


$100,000 under $200,000 


334.727 


1,528,171 


279,679 


697,096 


43,850 


165.359 


344.442 


7.368.309 


•116 


"91 


$200,000 under $500,000 


76.913 


1,095.449 


65,413 


360,877 


10.689 


49.627 


78.730 


4.063.870 


■•21 


■•18 


$500,000 under $1,000,000. 


9.586 


478.386 


8,417 


122,302 


1.527 


10.390 


9.813 


1.366.366 






$1,000,000 or more 


3.505 
23,673,804 


765.323 
21,533,226 


3,137 
21,585,464 


134,708 
13,231,831 


591 
2,517,154 


9.764 
2.444,932 


3.572 
25,134,253 


1.792.842 
96,403,592 


3 
259,600 


3 


Taxable returns, total 


407,630 


Under $2,000 


11.833 


624 


17,942 


4,065 


_ 


_ 


684 


8.988 


56.709 


120.522 


$2,000 under $4,000 


16.504 


3.155 


60,105 


51.469 


•1.537 


■1.453 


8.563 


3.595 


91.167 


154.810 


$4,000 under $6,000 


89.968 


33.240 


92,812 


51.766 


9.782 


8.422 


86.720 


72,675 


40.427 


47.643 


$6,000 under $8,000 


233.571 


122.557 


214,128 


101.519 


22,951 


30.386 


252.593 


262,783 


23.353 


31.182 


$8,000 under $10,000 


381.838 


180.166 


362,901 


128,499 


35.596 


33.307 


435.892 


566,175 


1 5,406 


19.054 


$10,000 under $12,000 


661.989 


380,502 


590,949 


251.030 


86.470 


75,925 


754.810 


1,097,539 


9.186 


14.260 


$12,000 under $14,000 


926.613 


507.292 


813,807 


337,724 


82,123 


85,418 


1.025.330 


1,663,843 


•2.126 


■1.735 


$14,000 under $16,000 


1.168.047 


640.667 


1,083.112 


530,222 


123,008 


141.838 


1.275.092 


2,331.250 


•6.938 


■5.766 


$16,000 under $18,000 


1.301.092 


706,058 


1.229.170 


544,693 


126,636 


108,658 


1.426,056 


2.720.036 


•3.343 


•2,765 


$18,000 under $20,000 


1.567,085 


908.501 


1.442.806 


684,293 


145,255 


147,416 


1.700,031 


3.657.237 


•1,864 


■2.965 


$20,000 under $25,000 


4.325.511 


2.512.301 


4.005.520 


1.934.916 


449,090 


325,070 


4.656,704 


10.950.260 


•1.333 


•630 


$25,000 under $30,000 


3.962.251 


2.582.770 


3.662.479 


1.654.092 


379,798 


293,667 


4.205,358 


11.933.828 


•3.188 


• 1 .852 


$30,000 under $50,000 


6.883.479 


6.057,425 


6.217.940 


3.901.788 


776,450 


688,732 


7.119.598 


30.121.589 


•3.916 


•3.960 


$50,000 under $100,000 


1.699.784 


3,032,946 


1.435.531 


1,571,474 


221,945 


297,920 


1.751,763 


16.429.989 


■484 


•373 


$100,000 under $200,000 


334.283 


1,526,775 


279.338 


670,833 


43,716 


139,840 


343,996 


7.353.513 


•116 


•91 


$200,000 under $500,000 


76.871 


1,094,590 


65.373 


356,548 


10,679 


46,725 


78,683 


4.052.653 


••21 


••18 


$500,000 under $1,000,000 


9.581 
3.504 

882,562 


4 78,341 

765,317 

677,612 


8.415 
3.136 

705,749 


122,289 

134.61 1 

708,424 


1,527 
691 

71,079 


10,390 
9,764 

354,190 


9,607 
3,571 

1,054.841 


1.365.300 
1.792.340 

5,017,027 


3 
32,188 




$1,000,000 or more 


3 


Total nontaxable returns 


36,097 


All returns, summary 






















Under $5,000 


200,548 


97,332 


228.625 


188,815 


19,390 


12,214 


216,291 


568.74 1 


202.364 


338,812 


$5,000 under $10,000 


1,093,354 


565,489 


962.059 


384.239 


87,664 


104,214 


1.246.508 


2.325.642 


56.886 


70,497 


$10,000 under $15,000 


2,339,591 


1,337,485 


2.068.127 


924.523 


240,131 


263.704 


2.594 930 


4.997.983 


15.677 


18.720 


$15,000 under $20,000 


3,552,654 


2,040,033 


3.294,738 


1.609.038 


347.625 


396.289 


3.875.917 


8.293,100 


•7.780 


•6.771 


$20,000 or more 


17,370,219 


18,170.499 


15.737,664 


10.833,638 


1.893.423 


2,022.701 


18.265,448 


85.235.153 


9.061 


6.928 



'Eslimale should be used wiih caution because ol Ihe small number of sample relurns or> which pI is based 
"Data combined to avoid disclosure ol miormation lor specific taxpayers 
NOTE Detail may nol add to total because ol rounding 



Individual Returns/1979 • Itemized Deductions and Exemptions 



37 



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37,750 

622,730 

055.029 


363.270 
658.078 
034.198 
055.732 
141.916 
46.975 


to to 


439.639 
481,109 
404,616 



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38 



Individual Returns/1979 • itemized Deductions and Exemptions 






c 
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39 



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5,352 
5,936 
13.574 


17.175 
25.205 
25.203 
30.610 
94.188 
98.156 


207.698 
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32.977 
20.619 
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Individual Returns/ 1979 • Itemized Deductions and Exemptions 



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Individual Returns/ 1979 • Itemized Deductions and Exemptions 
Table 2.6 — Returns With Interest Paid Deduction: Interest Deducted by Size of Adjusted Gross Income 

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



43 



Size ol adjusted gross income 



Numbef ol 
returns 



Adjostud 
gross income 



Total Itemized 
deductions 



Home mortgage mtei 



Number ot 
returns 



Credit card interest 



Number ot 
returns 



Number ol 
returns 



All returns, total 

Under 52,000 

$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 S500.000 
$500,000 under $1,000,000 
$1,000,000 or more 

irtxable returns, total 



Under 52,000 

$2,000 under $4.000 

$4,000 under $6.000 

56,000 under $8,000 

$8,000 under $10.000 

SIO.OOO under 312.000 

S12.000 under $14.000 

514,000 under $16,000 

$16,000 under $18,000 

518,000 under $20,000 

520,000 under $25,000 

525.000 under $30,000 

530,000 under $50,000 

550.000 under $100,000 

St 00.000 under $200,000 ,,. 
S200.000 under $500.000.... 
5500.000 under $1.000.000.. 
St, 000. 000 or more 



otal nontaxable returns.. 

,11 leturns, summary 
Under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



37.532 
83.523 
192.094 
370.294 
550.719 
761.795 

988.532 
1,237,222 
1,401,072 
1,626,050 
4.516.926 
4.047.053 

6.745,537 

1,578,716 

296,902 

66.555 

8.207 

3.015 

23,617,550 

3.698 

8.982 

72.322 

191.632 

383.460 

664,292 

933,230 
1.203.527 
1.361.495 
1.609.580 
4.491.906 
4.022.503 

6.722.943 

1,573.591 

296.458 

66.515 

8.202 

3.014 

894,194 



193.196 

1.040.966 

2,343.840 

3.670.831 

17.262.911 



44.303 

269.623 

993.058 

2.623.645 

4.995.472 

8,410,746 

12.879.101 
18.589.618 
23.834.785 
30.920.683 
101,669.923 
110.847.347 

249,023,188 
102,912,780 
39,035,293 
16.791.351 
6.444.770 
6.645.237 

728,625,180 

6,291 

30.214 

382.450 

1.378.979 

3.503.683 

7.346,265 

12.166.796 
18,082,166 
23.162.075 
30.606.825 
101.117.955 
110.180,396 

248,219,146 
102,597,404 
38,978,68 
16.780.207 
5.441.661 
6,643,987 

9,305.744 



639,565 

8.286,537 

29.905.232 

64,729,702 

634.369.888 



211.742 

389,104 

600.515 

1.589.077 

2.542.457 

3,495.336 

4.720,695 
6.016.827 
7.037.140 
8.657.339 
25.192,105 
25,118.344 

51.865.991 
20.768.504 
7.685.487 
3.830.589 
1.224.815 
1.569.483 

165,972,735 

12,093 

18,180 

215.243 

667.284 

1.491.616 

2.735.134 

4.228.456 
5.671.110 
6.631,356 
8,478,595 
24.928.315 
24.722.720 

51.359.975 
20.559.189 
7.649.243 
3.821.513 
1.223.737 
1.568.978 

6,732,815 



900.011 

4.632.884 

11.024.535 

18,902.801 

137.245,319 



112,657 

206,716 

347.294 

718.742 

1.236.664 

1.568.661 

2.157.771 

2.707.699 

3.277.230 

4.062,740 

11,708.263 

11.347.851 

22.033.650 

8,205.055 

2,805,446 

1,257.273 

343,266 

330.669 

71,071,678 

8.071 

7,801 

81,711 

270,943 

707,313 

1,184,574 

1.902,763 
2.638.469 
3.061.969 
3.963.760 
11.549.162 
11.138,296 

21,809,632 

8,121,628 

2,800.422 

1.262.669 

342.265 

330,330 

3,355,367 

462,611 
2.168,662 
4.969.251 
8.616.049 
58.031,472 



26,213 
68.646 
139.496 
268.548 
451.694 
597.116 

806.012 
977.821 
1,147.021 
1.385.107 
3.928.210 
3,547.512 

5.937.977 

1.303.396 

220.870 

42.323 

4.544 

1,491 

20,089,217 

•659 

■3,413 

43,122 

1 1 7.068 

305.872 

613,061 

757.536 
947.761 
1.109.068 
1.369.319 
3.906.454 
3.626.729 

5.920,307 

1.299.856 

220.623 

42.297 

4.542 

1.490 

764,879 



146.782 

605.915 

1.875.794 

3.037.263 

14.986.322 



48,496,716 

76.502 
122.342 
231.667 
488.662 
860.274 
1.069.111 

1.482.094 
1.696.757 
2.292.977 
2,859.777 
8.150,382 
7,839.513 

14.942.057 

4.809.786 

1.077.852 

256.232 

36.508 

15.336 

46,377,288 

■6.930 

■2,320 

64.716 

162.404 

507,809 

815,860 

1.317.171 
1.774.046 
2.135.665 
2.796.697 
8.068,846 
7,719.1 

14.854.972 

4.787.545 

1.075,603 

254,924 

36.496 

15.304 

2.119,430 



290.218 

1,489.120 

3.408.428 

6,182.267 

37.126.666 



17,145 

33,162 

92.016 

197.762 

343.992 

475.490 

642.245 

831.628 

946.438 

1,109.018 

3.276.558 

2.977.435 

4.802.782 

685.652 

114.850 

17.368 

1.599 

549 

16,278,622 

■ 1 .768 

■4.401 

35,875 

100.952 

242,207 

417.040 

606,805 

812.717 

923.645 

1.097.942 

3.261,994 

2,966,383 

4,790.467 

883.371 

114.648 

17.369 

1,599 

649 

486,967 



82.223 

601.854 

1.517,226 

2.487.493 

12.076.793 



2.836 
5.062 
15.949 
35.090 
77.745 
104.863 

146.561 
189.214 
204.680 
241.737 
743.075 
720.225 

1.275.280 

222.742 

26.937 

3.670 

322 

80 

3,892,170 

■89 

■508 

5,179 

15,822 

47.068 

84.899 

1 39.297 
162.970 
199.738 
238.697 
738.061 
716.859 

1.270.155 

222.024 

26.835 

3.548 

322 



14.601 

122.070 

331.369 

566.686 

2.992.231 



24,186 
49,719 
131,248 
249,664 
372.226 
590.180 

742.129 
939,728 
1.123.665 
1,295,666 
3,669.363 
3.401.617 

6.617.489 

1.311.380 

255.167 

58.640 

7.428 

2.754 

19,196,373 

■2.103 
8.898 

53.636 
139.725 
250.798 
504.252 

697.171 
912.392 
1.090.185 
1.280.786 
3,648.666 
3.379.758 

5.597.677 

1.306.698 

254.748 

58.804 

7,423 

2.753 

646,066 



120,796 

706.247 

1.786.405 

2.904.963 

14.324,028 



33.319 

78.321 

99.678 

195.101 

298.845 

404.867 

529.115 
621.729 
779.673 
961.226 
2.814.806 
2.788.113 

5.816,312 

3.172.526 

1.700.657 

998.472 

306.436 

316,264 

20,802,220 

■1,052 

4.973 

21.817 

92.718 

152.416 

283.816 

446.295 
561.453 
726.565 
928.366 
2.752.265 
2,701.466 

5.684.504 

3.112.059 

1.697.985 

994.097 

305.447 

314.946 

1,112,150 



157,792 

547,471 

1,219,455 

2,077.076 

17.912.575 



'Estimate snoutd be used with caution because ot ttre smalt number ol sample returns on wtiich it is based 
NOTE Detail may not add to total because ot rounding 



44 Individual Returns/1979 • Itemized Deductions and Exemptions 

Table 2.7 — Returns With Total Miscellaneous Deductions: Total Miscellaneous Deductions by Size of Adjusted Gross Income 

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





Total 


Net casualty 
or tfiett loss 


Union dues 


Other 1 

miscellaneous 1 

deductions | 


1 


Size ol adiusted gross income 








Total 

miscellaneous 

deductions 


















Number ot 
returns 


Adjusted 
gross income 


Total Itemized 
deductions 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


A 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(91 


(10) 




All returns, total 


22,291.213 

37,795 
120,008 


676.362,643 

53.179 
369.233 


156,537,070 

203.017 
312,669 


13,940,255 

79.030 
68.163 


2.586.233 

•1.043 
8.534 


2,799.122 

•1,875 
6,048 


8.561,168 

•308 
10,065 


1,816.615 

•90 
1,629 


21,163,653 

37.301 
113.233 


9,324,51( 1 

77.06! ! 
60.48f 




Under $2,000 




$2,000 under $4,000 




S4.000 under $6,000 


194,532 
354,284 
484,065 
680,243 

857,320 
1,109,139 
1,259,384 


1.000.940 
2.516.106 
4.400.174 
7.518.759 
11.180,234 
16,668,263 
21,429,276 


716,835 
1,484,719 
2,183,005 
3,155,937 

4,058.794 
5.373.607 
6.279.076 


91.988 
148.818 
185,057 
311,965 
367,112 
560,351 
577,355 


24.592 
30.477 
42,408 
95,619 

85,126 
127,205 
129,781 


19,568 
37,765 
51,172 
106.750 

98.651 
157.814 
121.952 


24.120 
69.795 
91.240 
191.694 

275.662 
421.970 
539.267 


1,997 
9,052 
11,905 
24,297 

43,415 
68,469 
90,272 


187,192 
330.409 
447.678 
621.141 

803.254 
1.040.872 
1.163,966 


70.42: 
102.00' 
121.98( 
180.91! 

225.04! 
334.06: 
365.13; 




$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 


1,456,779 


27,713,250 


7.667.074 


716,779 


150.025 


174.825 


613.974 


106,031 


1,353,954 


435.92; 


1 


$20,000 under $25,000 


4,025,070 


90,592,692 


22.290.155 


1,959,607 


451.604 


340.317 


1.897,919 


386,021 


3,813,469 


1.233.26! 




$25,000 under $30,000 


3,680,033 


100,854,379 


22.642.734 


1,882,408 


381.787 


302.794 


1,739,355 


376,084 


3.502,696 


1.203.53! 




$30,000 under $50,000 


6,236,272 


230,129,184 


47.484.253 


4,044,206 


780.399 


795.216 


2.486,529 


628,926 


5,999,443 


2.620.06^ 


t 


$50,000 under $100,000 


1 ,439,643 


93,863,821 


18.770.543 


1,632,435 


222.976 


349.234 


190.398 


66,182 


1 ,400,902 


1.217,01! 




$100,000 under $200,000 


279.679 


36,822,593 


7.231.957 


697.096 


43.850 


165,359 


7.983 


1,980 


272,751 


529,75: 




$200,000 under $500,000 


65.413 


18,544,861 


3.771.025 


360.877 


10,689 


49.627 


777 


206 


64.135 


311,04! 




$500,000 under $1,000,000 


8,417 


5,605,251 


1.262.501 


122.302 


1,527 


10.390 


92 


37 


8,270 


111,87! 




$1,000,000 or more 


3,137 


7,100,448 


1.649.260 


134.708 


591 


9,764 


20 


23 


3,087 


124,92' 




Taxable returns, total 


21.585.464 

17,942 
60,105 


668,978,317 

28,259 
175,870 


150.871.475 

15.251 
65.218 


13.231.831 

4.065 
51.469 


2.517.154 

•1.537 


2.444,932 

•1,463 


8,452.236 

•3.841 


1.799.140 

•244 


20,500,505 

1 7,942 
58.569 


«,9B7,75!I 

4,06! 
49,77: 




Under $2,000 




$2,000 under $4,000 




$4,000 under $6.000 


92,812 


461,704 


232.727 


51.766 


9.782 


8,422 


•8.938 


•1,013 


89.872 


42,33; 




$6,000 under $8,000 


214,128 


1.527,387 


706.026 


101.519 


22.951 


30,386 


50.971 


5,964 


196,917 


65,16! 




$8^000 under $10,000 


362,901 


3.317.241 


1 .383.988 


126.499 


35,596 


33,307 


72.200 


8,892 


335,895 


86,30! 




$10,000 under $12,000 


590,949 


6.540.788 


2.434.890 


251.030 


86,470 


75,925 


172.701 


21,612 


538,497 


153.49' 




$12,000 under $14,000 


813,807 


10.616.789 


3.620.949 


337.724 


82,123 


85,418 


267.706 


42,350 


760,889 


209.95! 




$14,000 under $16,000 


1,083,112 


16.277,031 


5.084.957 


530.222 


123,008 


141,838 


415.639 


66,995 


1,016,243 


321,38! 




$16,000 under $18,000 


1,229,170 


20,915,661 


5.962.789 


544.693 


126,636 


108,658 


534.080 


89,287 


1,134,603 


346,741 ■, 




$18,000 under $20,000 


1,442,806 


27,448,271 


7.498.441 


684.293 


145,255 


147,416 


610.020 


104,534 


1,342,294 


432,34; 




$20,000 under $25,000 


4,005,520 


90,163,166 


22.064.563 


1.934.916 


449,090 


325,070 


1.896.229 


385,821 


3,795.853 


1,224,02! 




$25,000 under $30,000 


3,662,479 


100,376,230 


22.316.594 


1.854.092 


379,798 


293,667 


1.736.338 


375,720 


3.486.200 


1,184,70! 




$30,000 under $50,000 


6,217,940 


229,486,862 


47.024.775 


3.901.788 


776,450 


688,732 


2.484.477 


628,358 


5.981.933 


2,584,691 ; 




$50,000 under $100,000 


1,435,531 


93,607,933 


18.592.519 


1.571.474 


221,945 


297,920 


190,286 


66,129 


1.396.821 


1,207,421 




$100,000 under $200,000 


279,338 


36,778,734 


7.196.447 


670.833 


43,716 


139,840 


7,925 


1,955 


272.525 


529,031 




$200,000 under $500,000 


65,373 


18,533,076 


3.760.064 


356.548 


10,679 


46,725 


775 


205 


64.098 


309,61: 




$500,000 under $1,000,000 


8,415 


5,604,118 


1.262.421 


122.289 


1,527 


10,390 


92 


37 


8.268 


1 1 1 ,86 




$1,000,000 or more 


3,136 


7,099,198 


1.648.755 


134.611 


591 


9,764 


20 


23 


3.086 


124,82. 1 




Total nontaxable returns 


705.749 


7,384,326 


5.665,595 


706.424 


71.079 


354.190 


108.930 


17.475 


663.148 


336,75! 1 




All returns, summary 
























Under $5,000 


228,625 
962,059 


741,745 
7,597,887 


755.735 
4.144.410 


188.815 
384.239 


19,390 
87,664 


12,214 
104,214 


19,683 
175,845 


2,448 
22,224 


218.753 
897.060 


174,15: 
257,80 




$5,000 under $10,000 




$10,000 under $15,000 


2,068,127 


26.402,610 


9.713.414 


924.523 


240,131 


263,704 


671,528 


99,675 


1.925.527 


561,14. 




$15,000 under $20,000 


3,294,738 


58.107.173 


16.821.074 


1 .609.038 


347,625 


396,289 


1,371,039 


232,809 


3.057.660 


979,94 




$20,000 or more 


15.737!664 


583.51 3^230 


125.102A37 


1o!833.638 


1,893,423 


2,022,701 


6.323,073 


1,459,459 


15.064.653 


7,351,47! ' 








•Estimate stiould be used with caution because ol ttie sm 


ail number ot sa 


mpte returns on 


wfiich It IS bas 


Jd 
















NOTE Detail may not add to total because of rounding. 






















! 

3 

1 



Individual Returns/ 1979 • Itemized Deductions and Exemptions 



45 






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IndJviciual Returns/ 1979 • Itemized Deductions and Exemptions 



47 



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CM CO CO rx - 


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d -■ d d < 


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co_ ^ OD CO en 


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cm" d f--* d ^' 


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CM 1^ TJ o 




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p 




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sii 




T; 




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r- o) 


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f^ o CM en ^ 


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to CO to o to 


CM TJ CD CM to 


to m t^ r- V 


o tn CM 00 m 




1 




p* 


o 


to 


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CM CM to CO CO 


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to to CM 


•- TJ CM q q 




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in <D •- 


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r«. 


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o 




d 


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tn 










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CO -^ tM CO ^ 


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c 






















































"^ 




Tn 


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-cr CO CO ■« - 


CM - (D O CM 


CO en CO in r~ 


CO in in to CD 


o to o in ^ 


TJ in T- CM CM 












CO 


in (D T- 


CM <D 


CD CM •- tn o 




m to in in o 


c3 tn CO o) in 


TX to CM O to 


in en »- TJ CM 














o 


O CO 


— O 


Ul CO — to O) 


CO cj) f- r- S 


-- q TJ q q 


0_ d_ q "- q 


CM - en - 


— r- r- CM CM 














d 


i£ m 


iO Oi 


r- d — d "ff 


d d f^' d d 


d Tj' Tj' d d 


tj" cm' r-' d ^' 




d d d d d 






S 5 

Z 




2 










<r> ^ ^ -rr en 


CO CO CM CO ^ 


CO CM CM to CM 


•- O •- CO CM 




to tn r- TJ o 






CM 


Oi 






















































2 




a> 
















o o g 
o o o '^. 


o o 
























CD O O 


















o o o o o 


o o o o o 


o o o o o 


o o o o 


o o o 


















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o o o o o 


o o o o o 


o o o o o 


100.0 
5200. 
5500. 
51.00 
ore 


summary 
i.OOO 

ncJer 510,0 
under 515. 
under 520. 
or more 






T 




w 




o o o o 

§g§s 


o o o o o 

s§§§g 


11,0 
12,0 
13,0 
14,0 
15,0 


16,0 
17,0 
18,0 
19.0 
20,0 


25,0 
30,0 
40,0 
50.0 
75.0 










o 


8 


ss 


Sa 


d r~' d ai - 


iy> i/> 4/) tn t/i 


CAIA tntAtA 


tA tA (A CA tA 


w» ______ g 






',7i 




a> 








a; £ S a S) 
■D TJ t: TJ "O 


O CI! Q CD Q^ 
"D ^ TJ T3 "D 


o S o £ £ 


■D C C C O 








7 






u « 


V V 


a> £ a> o u 












W T3 Tl 


■o t: 


"D T3 T5 T3 "O 


c c c c c 


C C C C C 




C 3 3 3 Q 


- " ' 3 1 








( 






c: c 


c c 


c c c c c 


3 3 3 3 3 


3 3 3 3 3 




U) to o o o 








1- 






3 3 


D 3 


3 3 3 3 3 








C . O O O C3 1 








3 


C 
3 












o o o o o 


1 retur 
Undei 
55,00 
SIO.O 
S15,0 
520.0 










■D 






O O O O O 






o o o o o 


o o o § d 










O 


§§ 


d ^' 


S5.00 
56.00 
57,00 
58,00 
59,00 


d -' CM d ^" 


d d r^" d d 


S20,0 

S30,0 
540.0 
550.0 


575,0 
5100, 
5200. 
5500. 
51.00 














z 


irt tn in 


(A io W^ tA 


tA <A i/> in </> 


< 1 



48 



Individual Returns/ 1979 • Itemized Deductions and Exemptions 



O) cO'-ootDin ^ooor-^ cocucoim comcoviD lO — ocMin S'JOSB 

*- r-cDO'jiDco ocncDCMin t-cmocdo cocot^intO cocoCMh-r^ ®'^!r°J2 

m ^ CM (D CM ^ CO p (o o) ^ in oo >-_ f^_ ^_ id p 'J. "^ ^. ^. *d to cm p ^_ r^_ p p in p 

"• o CD r--" in '- '-' CO to -w r-- •- ^ OD CD CT> to ^ ^ o ■- CO ^' r-. to CO CO r«- in O) CM CO 

f^ ^OO oocovin cooinr-h- tt^ojcooi cor^coo>in '£>'n'-r-;r^ 

•- V CO to lo p in (o — ^ p p p p ^ p p r^_ p ^, p r^. p p cm p p 

^ ^ cm' cm' cm to' co' co' co' V ^" ^' ^' ^' in ^ in co' ai o in o) cm ^ 



•a 
<u 

3 
C 

c 
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u 



■o 
B 

M 

3 

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(A 



3 
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(A 

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c 
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0) 



58" 



Q.— B 



■« O) ^ (D in 
CM CO CO CD in 
^ r- r- CM CO 
CM o> t^' --' co' 
o ^ in CD CM 

CD CO 01 (D O) 



- lOCOCDCO ■* 

r- CO r- CD O CO 
Ol 0> w (O <D r^ 


CM cn in in o 
in en r^ — *J 
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1 E 



Individual Return8/1979 
Table 2.9 — Exemptions by Type and Marital Status 

[All rigures are estimates based on samples] 



Itemized Deductions and Exemptions 



55 



Type of BKemption 



All retutni 


Jcxnt returns of 
tiuBbands and 




Separate returns o( 
nusbands and wrve 




Returns 

ot heads 

of households 


Returns ol 
surviving spouses 




Total 


Spouse liling 


Spouse 
not tiling 


single persons 


(11 


(21 


131 


(41 


(51 


(61 


(71 


(6) 


«2,S94.302 


44,855,141 


1,72«,23« 


1,642,787 


83,451 


7,213,112 


115,240 


38,784,571 


8.661.655 
171,330 


4,933,570 
92,507 


107.630 
961 


•101,105 
■544 


•6,525 
•417 


122.339 
3.506 


2,160 


3.495.956 
74,356 


36,908,060 

34,780,463 

1,305,649 

991,124 

395.207 

1.114.603 


26,113,547 
27,432,024 
585,800 
500,980 
245,636 
572,650 


551.702 

503.499 

46.575 

6,081 

1,440 

14,654 


519,023 

473,209 

•46,392 

•5,586 

1,440 

t 


32,679 

30,290 

•2,183 

•495 

t 


6.654.372 

6.056.290 

64.768 

414,513 

102,724 

387,030 


1 1 5,240 

115,240 

22 

3,943 

241 

1,107 


1,473,219 
673.410 
586.464 
65.607 
44,966 
139.362 


92.694.302 


44,655,141 


1,726,238 


1,642,787 


83,451 


7,213,112 


115,240 


38,764,571 


38,993.594 
21,551,375 
12,005,677 
11,233,262 
5,424,292 
3,486,102 


16,741,594 
9,596,551 

10,238,501 
5,044,348 
3,234,147 


1.123,764 
297.441 
180,234 
75,380 
36,872 
12,547 


1,123,764 

246,669 

159,267 

71,967 

•31,161 

•9,939 


50.772 
20,947 
3.413 
•5.711 
•2,608 


558,478 
3.537.287 
1.795.068 
803.158 
310,031 
209,090 


55,719 
27,956 
13,450 
8.262 
9.633 


37.311,352 

919,334 

405,668 

102,773 

24,759 

20,485 


224,691.732 


157,548,462 


2,941,905 


2,708,827 


233,078 


19,246,927 


354,271 


44,602.167 


137.635,249 

11.322.713 

173.096 


69,710,282 

7,592,453 

94,273 


1,809,689 

109,805 

961 


1,642,787 

101,105 

•544 


166.902 
8,700 
•417 


7,216,467 

122,339 

3,506 


115.240 
2.160 


38,784,571 

3,495,956 

74,356 


75.560.674 

70.503.146 

2.040.426 

1.050.736 

480.678 

1,465,488 


60,149,454 
57,688,556 
895,706 
530,770 
296,073 
738,349 


1,021,450 

920,308 

74,155 

6,371 

1.450 

19.166 


964,391 

870.772 

•67.418 

•5.586 

1.450 

t 


57.059 

49.536 

•6,737 

•785 

t 


11,905,615 
10,657,484 
150,283 
438,711 
122,099 
537.038 


236.871 

231.514 

44 

3.943 

263 

1.107 


2,247,284 

1 ,005,284 

920,238 

70,94 1 

60,993 

189,828 


213.196.923 


149,859,736 


2,831,139 


2,607,178 


223,961 


19,121,082 


352,111 


41,031,655 


38,993.594 


- 


1.123,764 


1.123.754 


- 


556.478 


- 


37,311,352 


36,344,003 
4,758,747 


33.463.188 


348,213 
246,669 


246.669 
246.669 


101,544 


3,537,549 
3,537,025 


55,719 
55.719 


919,334 
919,334 


21.623,176 
14,393,865 


19.193,102 
9,596,551 


201,181 
339,521 


159.287 
318.574 


41,894 
20,947 


1,795,069 
3,590,135 


27.956 
55.912 


405,866 
611,736 


21,477,262 
23,455,786 


20,477,002 
20,477,002 


78,793 
222,727 


71.967 
215.901 


6,826 
6,826 


805,244 
2,407,388 


13.450 
40.350 


102,773 
308,319 


10,474,351 
16,647,109 


10,066,696 
15.133,044 


42,583 
141,777 


31.161 
124,644 


11,422 
17,133 


310,031 
1,240,124 


6.282 
33.128 


24,759 
99,036 


6,722,863 
16,305,177 


6,466,294 
14,942,857 


15,155 
70,756 


9,939 
58,603 


5,216 
12,153 


209,096 
1,130,943 


9.833 
51.762 


20,485 
108,859 



Number of Returns 



Total r«tums 

Ratums with axamptlons for 

Age 65 Of over 

Blindness 

Dependents: 

Total , 

Children at home 

Children away from homa 

Parents al honw 

Parents away from home 

Other 



Ratuma wtth axamptlona for othar than aga or 
bllndnaaa, total 



Or>e 

Two 

Three 

Four 

Ftve 

Six or more. I 



Number of Exemptions 

Total axamptlona 

Exemptions lor taxpayers (and spouse) 

Exemptions tor age 65 or over 

Exemptions (or blirwjness 

Exemptions tor dependents: 

Total 

Children at home 

Children away (rem liome 

Parents at home 

Parents away Irom frame 

Other 



Othar than aga or bllndnaaa, total., 

One 

Two; 

Taxpayer (and spouse) 

Dependents , 

Three 

Taxpayer (and spouse) 

Dependents , 

Four: 

Taxpayer (and spouse) 

Oepwndenls 

Five: 

Taxpayer (and spouse) 

Dependents 

Six or rr>ore: 

Taxpayer (and spouse) , 

Dependents 



t Data deleted to avcxd disclosure of information for specific taxpayers Deleted data are included m (he appropnate totals 
'Estimate shouhj be used with caution t)ecause ol the small numtier of sample returns on which it is based 



Section 3 



Tax Computation 
and Tax Rates* 



Contents 

Introduction, 57 
Income subject to tax, 59 
Regular itethod of tax conputation, 59 
Mctximum tax conputation, 60 
Income averaging tax ccmputat ion , 60 
Other methods of tax computation, 60 
Additional tax for tax preferences (minimum and alter- 
native minimum tax) , 60 
Earned inccme credit, 61 



Text tables 

3A All returns: selected income tax items by type 
of tax computation, 59 

3B Returns with additional tax for tax preferences, 
1978 and 1979, 61 

3C Returns with advance earned income credit pay- 
ments: selected items by size of adjusted gross 
income, 62 



Figures 

3A Number of returns and amount of total incone tax, 
percent distribution by size of adjusted gross 
income, 1979, 58 

3B Number of returns and amount of earned income 
credit, 1975-1979, 62 



Basic tables 

3.1 Returns with income subject to tax: adjusted 
gross income, deductions, exemptions, taxable 
income, and tax items, by size of adjusted gross 
incone and type of tax computation, 63 

3.2 Returns with residential energy expenditures: 
expenditures by type and computation of the 
energy credit, by size of adjusted gross income, 
65 

3.3 All returns: adjusted gross income and total 
income tax by size of adjusted gross income and 
total income tax, 69 

3.4 Returns with total income tax: total incone tax 
as a percent of adjusted gross income, by size of 
adjusted gross income, 74 

3.5 Returns with income tax before credits: tax and 
credits, by size of adjusted gross income, 78 

3.6 Returns with earned income credit: earned income 
by type and credit before and after phaseout, by 
size of adjusted gross income, 80 

3.7 Returns with regular tax preferences: selected 
sources of income, tax items, tax preferences, 
and conputation of minimum tax, by size of 
adjusted gross income, 81 

3.8 Returns with either alternative tax preferences 
or alternative minimum tax: selected sources of 
income and computation of alternative minimum 
tax, by size of adjusted gross income, 85 



3.9 All returns: tax liability and taxpayments, by 
size of adjusted gross income, 88 

3.10 Returns with tax due at time of filing: tax due 
by size, 92 

3.11 Returns with tax overpayment: selected items by 
size of tax overpayment or refund, 93 

3.12 Returns with maximum tax on personal service 
income: adjusted gross income, personal service 
net incone, taxable income, and incone tax before 
credits, by size of taxable income, 95 

3.13 Income subject to tax and tax, classified by both 
the marginal rate and each rate at which tax was 
computed, 96 



Introduction 

The taxpayer, in determining the 1979 total tax 
liability, had to take into account several factors. 
These included: 

(1) "incone subject to tax," generally adjusted 
gross income minus personal exanptions and, if 
applicable, excess itemized deductions or plus the 
unused zero bracket amount, 

(2) the method of tax computation to be used on 
the incone 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 computations, 

(5) any tax credits the taxpayer was entitled to 
apply against income tax, 

(6) the additional tax for tax preferences (the 
minimum tax and alternative minimum taxi , 

(7) any other taxes (such as the self-anployment 
tax). 

Whether the taxpayer had a balance due at time of 
filing or was eligible for a refund depended on the 
following factors: 

(11 any taxpayments made during the year (notably 
through withholding or payments of estimated taxi , 

(7) the availability of refundable credits (such 
as the earned income creditl , and 

'31 any advance payments of the earned income 
credit. 

As described below, "income subject to tax" was the 
base used to determine "tax generated," the primary 
conponent of "income tax before credits." The amount 
of "tax generated" depended on the type of tax 
computation used and the taxpayer's marital status. 
To "tax generated" was added the sum of the "taxes 
from special conputations" to determine income tax 
before credits. From this sum, statutory credits were 
subtracted to obtain "income tax after credits." For 
purposes of this report, all or part of the "earned 
incone credit" (discussed later on in this section) 
was also subtracted in arriving at income tax after 
credits. 



*Charles Hicks was responsible for the review and analysis of the data in this section. 
He was assisted by Patricia Crabbe. 



57 



58 



Individual Retums/1979 • Tax Computation and Tax Rates 



"Total incane tax" consisted of the sum of incone 
tax after credits and the additional tax for tax 
preferences (the minimum tax and the alternative 
minimum tax) . This amount was created for purposes of 
Statistics of Incane (no such amount actually appeared 
on the tax return itself) to determine whether a 
return was taxable or nontaxable. Total income tax 
was used to determine the taxable/nontaxable status of 
a return since its components were considered to be 
most representative of income taxes, as opposed to 
social security or penalty taxes, on current-year 
income. 

Figure 3A illustrates the distribution of total 
incane tax according to income size. The largest pro- 



portion of returns filed (22.5 percent) occurred ir 
the under $5,000 adjusted gross income class anc 
accounted for the smallest proportion of total incane 
tax (less than one-half of 1 percent) . Conversely, 
the smallest proportion of returns filed (0.5 percent) 
occurred in the highest class, $100,000 or more, which 
accounted for nearly 15 percent of total incane tax. 

"All other taxes" (such as the self-anployment ta> 
and the penalty taxes on individual retiranent 
arrangements) were added to "total income tax" tc 
determine the "total tax liability." For purposes of 
this report, all or a part of the earned income credit 
was subtracted from "all other taxes" in arriving at 
total tax liability. 



Figure 3 A 

Number of Returns and Amount of Total Income Tax, Percent Distribution 

by Size of Adjusted Gross Income, 1979 



25 



Percent of Returns 
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 

$40,000 

$40,000 
under 
$50,000 

$50,000 

under 

$100,000 



$100,000 
or more 



Percent of Total Income Tax 
5 10 15 20 



25 



Individual Returns/1979 • Tax Computation and Tax Rates 



59 



Once the taxpayer determined the tax liability, he 
-ir she then subtracted any taxpayments (such as in- 
terne tax withheld or estimated tax payments 1 made 
iuring 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 
subtracted, and prepaid earned income credit added, to 
letermine any overpayment or tax due. 

The following text elaborates on the computation of 
sane of these items, with speciad anphasis on conpu- 
tations that changed for Tax Year 1979. Further 
jetail is contained in Secticai 6, "Explanation of 
Terms." 



income subject to tax was defined as the amount of 
"taxable income" which would have produced the same 
tax had the regular tax ccmputation method been used. 
The computed incone subject to tax was lower than the 
actual amount since the tax was applied to the end 
result of a set of computations which determined an 
"average" of the taxpayer's current-year and 
prior-years' incomes. 

Table 3A provides a summary of the types of tax 
computation used by taxpayers. Of the $1.2 trillion 
of incone subject to tax reported for 1979, $957 
billion (83 percentl was reported on returns for which 
the regular method of tax computation was the sole 
method used. 



Inccme Subject to Tax 



Regular Method of Tax Ccnputation 



"Income subject to tax" for most taxpayers con- 
sisted of adjusted gross incone less personal exemp- 
tions and, if applicable, excess itemized deductions 
or plus the unused zero bracket amount; in other 
A'ords, it was equal to their "taxable income." This 
isias true in the case of taxpayers using the regular 
tax ccmputation or the maximum tax computation methods. 

For returns with the standard incone averaging tax 
ccmputation method, 'ncone subject to tax was not the 
ssime as taxable incone. Incone subject to tax for 
these returns was computed for the statistics by 
working backward from "tax generated" to derive the 
amount of income subject to tax. Tn other words. 



The "regular" method of tax ccmputation consisted of 
applying one of four sets of graduated tax rates to 
brackets of "taxable incone." These tax rates were 
specified in the "tax rate schedules" and incorporated 
into the "tax tables." The set of rates used depended 
upon the taxpayer's marital status. For 1979, the 
regular method of tax computation was the sole method 
used on 82.0 million returns. Of these, 69.3 million 
had tax generated (see tables 3A and 3.1). The 
remaining 12.7 millicsi returns had no tax generated 
because the incone subject to tax on these returns 
consisted entirely of the zero bracket amount and as 
such was subject to the zero percent rate. 



Tsble 3A. — All Returns: Selected Income Tex Items by Type of Tax Computation 

(All t Igures are estimates based on samples — money amounts are in thousands of dollars] 



Type of tax computation 



Number of 
returns 



Adjusted 
gross 



Income subject to tax 



Number of 
returns 



Tax generated 



Number of 
returns 



Number of 
returns 



All returns. 



Returns with — 

No tax computation 

Regular tax computation only 

Income averaging tax computation 

Maximum tax computation 

No income subject to tax, but with taxes from special computation. 

Both income subject to tax and taxes from special computation 



No income subject to tax but with additional tax for tax preferences: 

Minimum tax only 

Alternative minimum tax only 

Doth minimum tax and alternative minimum tax 



Income subject to tax and additional tax for tax preferences: 

Minimum tax only 

Alternative minimum tax only 

Both minimum tax and alternative minimum tax 



5,761.324 

11,963,134 

4.590,981 

378.863 

3,477 

288,706 



5,304 

14,354 

972 

63,452 

133,246 

4,693 



1,465.394,530 



-306,440 

1,226,520,868 

182.328,420 

56,851.682 

8,526 

8,214,835 



-260,218 
160,661 
22,687 

6,011,817 

9,396,068 

815,412 



81,963,134 

4,590,981 

378,863 



1,150,493,447 



957.446,186 
145,039,545 
48,007.716 



,258,011 
,590,981 
378,863 



219.838.616 



160,240,834 
38,212,597 
21,385,185 



63,452 

133,246 

4,693 



4,288,376 

6,050,317 

369,457 



63,141 

128,792 

4.591 



.813.945 
.330.718 
167.032 



3.477 

69.270,503 

4,590,981 

378,863 

3,477 



63,141 

128,866 

4,591 



220,099,516 



18,641 

160.414,032 

38,260,936 

21,405,908 

18,641 

1,781,679 



1,819.482 

2,335,983 

168.190 



Income tax after credits 



Additional tax for tax preferences 



Type of tax computation 



All returns. 



Returns with — 

No tax computation 

Regular tax computation only 

Income averaging tax computation 

Maximum tax computation 

No income subject to tax, but with taxes from special compucaciOR. 

Both income subject Co tax and taxes from special computation 



No Income subject to tax but with additional tax for tax preferences: 

Minimum tax only 

Alternative minimum tax only 

Both minimum tax and alternative minimum tax 



Income subject to tax and additional tax for tax preferences: 

Minimum tax only 

Alternative minimum tax only 

Both minimum tax and alternative minimum tax 



3,014 

66,719,047 

4,519.030 

378.020 

3.014 

286,241 



59,411 

83,477 

3,176 



Number of 
returns 



213.319,330 



18,420 
.226,296 
,415,934 
,658,680 

18.420 



1,639,558 

1,741,811 

107,339 



20,630 

90,727 

105,985 

4,679 

89 



5,304 

14.354 

972 



133.246 
4.693 



147,279 
412,963 
577,556 
37,391 
2,630 

16,664 



29,672 
82,314 
35,293 

245,180 
648,682 

134,047 



Minimum ta 



38,463 
26,683 
2,999 



,304 
972 



16 , 1 70 

158,206 

107,371 

7,501 



29,672 
6,498 

45.180 
>;,898 



Alternative minimum tax 



Number of 
returns 



15,326 

55,167 

80,975 

1,797 

87 

2,188 



14,354 
972 



133,246 
4,693 



^Estimate should be used with caution because of the small number of sample returns on which it is based. 

TData deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in the appropriate 

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



111,109 
254.757 
470,184 
29,890 
2,344 

12,835 



82,314 
28,795 



648.682 
106,149 



60 



Individual Returns/1979 • Tax Computation and Tax Rates 



\ 



For Tax Year 1979, new tax rate schedules were 
introduced under the Revenue Act of 1978. These were 
the first new tax rate schedules to be introduced 
since 1971 for single persons and unmarried heads of 
households, and the first new schedules since 1965 for 
married persons, whether filing jointly or 
separately. (The introduction of the zero bracket 
amount into the tax rate schedules for Tax Year 1977, 
as a substitute for the standard deduction, did not 
change the rates applicable to taxable incone in 
excess of the zero bracket amount.) The lowest rate 
at which tax was generated for Tax Year 1979, as was 
true in earlier years, was 14 percent; the highest 
rate ranained at 70 percent. However, there were 
fewer and much broader income classes between these 
rates, resulting in a lower tax than would have been 
generated under the old tax rate schedules. For 
example, for joint returns, there were 15 tax brackets 
for 1979, as exposed to 25 for 1978; the top (70 
percent) bracket applied to taxable incctne over 
$215,400, as opposed to $203,200 for 1978. Sonewhat 
offsetting this tax reduction, however, was the 
abolition of the general tax credit, first introduced 
(as the "exemptions tax credit") for Tax Year 1975. 

Table 3.13 shows the amount of incone taxed at each 
of the rates in the new tax rate schedules. In 
columns 1 through 9, each return is classified just 
once — by the highest (or "marginal") tax rate 
applicable to the return. In columns 10 through 12, 
the return is also classified by each lower rate at 
which any portion of the taxpayer's income is taxed. 
In other words, a return with the regular tax 
conputation is shown in those columns at each rate 
which appears in the applicable tax rate schedule, up 
to and including the marginal tax rate. 

Maximum Tax Conputation 

The purpose of the maximum tax was to ease, to a 
certain extent, the tax burden on those high income 
taxpayers whose income consisted largely of "personal 
service net incone" (defined below 1 . This was 
achieved by applying a maximum rate of 50 percent to 
incone from personal service earnings, while retaining 
the 70 percent maximum rate for other types of 
incone. Table 3.12 details the conputation of the 
maximum tax, while table 3.1 shows selected char- 
acteristics of returns with the maximum tax 
computation, including tax savings due to the maximum 
tax. 

"Personal service net income" basically consisted of 
amounts received for services actually rendered during 
the year (especially salaries, wages, commissions, and 
gains from sales of property created by the taxpayer! , 
as well as deferred compensation for personal service 
rendered in the past (especially pensions) . "Personal 
service taxable income" was obtained by multiplying 
taxable income by the ratio of personal service net 
income to adjusted gross income, and then reducing the 
result (limited to no more than the amount of taxable 
incone) by the "tax preference offset," which was 
equal to the sum of all regular tax preferences (those 
reportable on Form 4625) plus the itemized deduction 
tax preference (fron the alternative minimum tax form, 
Form 6251) . Under a provision of the Revenue Act of 
1978, the capital gains tax preference no longer had 
to be used to offset personal service taxable incone. 

As is shown in table 3.12, personal service income 
can be divided into three types: the zero bracket 
amount, at which no tax is generated; the amount taxed 
at regular rates in the tax rate schedules (14 through 

49 percent); and the amount subject to the 50 percent 
maximum rate. Any remaining taxable income which is 
not personal service taxable income is shown as "other 
taxable incone," and is taxed at regular rates above 

50 percent. 



lie! 

I til 
W 

tsbi 

certa 



linii 



lifec 



li 
iter 



In table 3.13, maximum tax returns are shown a 
follows. If the return has no "other taxable income, 
then it appears in columns 1 through 9 on the "5 
percent maximum rate" line. On the other hand 
returns with "other taxable incone" appear at the san 
marginal rate they would have had under the regula 
tax computation. In columns 10 through 12, a maxima 
tax return appears at every rate fron through 4 
percent in the applicable tax rate schedule, as wel 
as at the 50 percent maximum rate. In addition, i 
there is "other taxable income" present, the retur 
reappears in the marginal tax rate table at th 
highest rate that would have been applicable t 
"earned taxable incone," and is shewn at ever 
applicable rate through the marginal tax rate 

Incone Averaging Tax Conputation 

If a taxpayer's taxable income for 1979 exceeded th: iltet 
average taxable income for 1975-78 by one-fifth are i* 
this excess was $3,000 or more, the taxpayer wai *'* 
eligible for the income averaging tax compHjtatioi 
method. Under this conputation, a part of a 
unusually large incone in the current year was, i 
effect, taxed at the lower rate applicable to thl«s, 
first one-fifth of such income. Taxpayers choosim ^' 
the income averaging tax computation were not eligibL 1 
for the special 50 percent rate applicable to personal 
service income under the maximum tax computation. 

Table 3.1 shews selected characteristics of return ip 
with the income averaging tax computation, includin 
tax savings due to income averaging. In table 3.13 
income averaging returns are shown in the same manne 
as returns with the regular tax computation, excep ''* 
that a recomputed "income subject to tax" (describe 
above) is used in determining the marginal tax rate 

Other Methods of Tax Conpu tation 

The Revenue Act of 1978 abolished several methods C 
tax computation which were available in earlie ^ 
years. Among these was the alternative ta^ 
conputation, which limited the tax rate on the firS' 
$25,000 of long-term capital gains (the first $12,50 
in the case of married persons filing separately) t, 
50 percent. For most taxpayers, the abolition of thi 
alternative tax was more than offset by the reductio: 
of the includible portion of long-term capital gaini 
in adjusted gross incone from 50 to 40 percent 
However, sone taxpayers in the top tax bracket ma 
have ended up with a slightly higher effective ta 
rate on all or a portion of their capital gains — 2 
percent (0.7 times 0.4) as opposed to 25 percent (0. 
times 0.5) . 

Also abolished for 1979 was the special ccmputatioi 
for partially tax-exempt foreign income (since thf 
exemption of foreign earned income no longer existed) , 
as well as several hybrid tax computations, such a; 
the maximin\/alternative conputation, the partially taj 
exempt/maximum computation, and the partially taj 
exempt/ alternative conputation. 



seii 



Additional Tax for Tax Preferences (Minimun anc 



Alternative Minimum T ax) 

For Tax Year 1979, taxpayers with high incone whc 
might have otherwise paid little or no tax (due tc 
large deductions, credits, or capital gain exclusions) 
became subject to a new "alternative minimun tax." 
This tax was computed, in general, by adding tc 
taxable income any excluded long-term capital gainsj 
plus "excess" itemized deductions (those exceeding 60! 
percent of adjusted gross inccmel , subtracting! 
$20,000, and subjecting the remainder to a graduated; 
tax ranging from 10 to 25 percent. The alternative! 
minimum tax was then reduced by other incone taxes 



HI 



Si 



Individual Returns/1979 • Tax Computation and Tax Rates 



61 



n eftect, the taxpayer had to pay the greater of the 
ay conputed under the normal tax ccnputation methods 
II the alternative minimum method. 

For tax years before 1979, excess itemized 
loiuctions and excluded capital gains had been 
onbined with other "tax preferences" and, after 
ertain exclusions, subjected to a flat 15 percent 
ax. This "minimum tax" conputation remained in 
ffect for other tax preferences for 1979. The 
inimum tax and the alternative minimum tax, taken 
ogether, are shown as the "additional tax for tax 
references" in the tables. 

Table 3B shews that there were two pronounced 
•ffects of splitting tax preferences into two groups 
ind conputing a separate tax on each group. On the 
>ne hand, many taxpayers escaped without any addi- 
ional tax for tax preferences. Since both 
cmputations had exclusions, and the one on the 
ilternative minimum tax form was generally larger, 
)ver half the taxpayers who previously owed an 
idditional tax for tax preferences no longer had such 
1 liability for 1979. On the other hand, the 
ilternative minimum tax was a progressive tax, with a 
laximim rate of 25 percent, whereas the minimum tax 
'as a flat 15 percent. As a resalt, the average 
idditional tax went up considerably, from $3,057 for 
978 to $5,293 for 1979. 

l arned Income Credit 

For Tax Years 1975 through 1978, the earned income 
:redit was conputed as 10 percent of the first $4,000 
»f earned inccme reduced by a phaseout which was equal 



to 10 percent of the excess of inccme over $4,000 (for 
phaseout purposes, income was described as the larger 
of earned inccme or adjusted gross inccme). Thus, the 
credit was available only to individuals with income 
under $8,000. The earned income credit was scheduled 
to expire after 1978. However, the Revenue Act of 
1978 not only made it permanent, but also liberalized 
its conputation. For 1979, the earned income credit 
was 10 percent of the first $5,000 of earned income, 
with a phaseout equalling 12.5 percent of the excess 
of inccme over $6,000. Therefore, the credit became 
available to taxpayers with income between $8,000 and 
$10,000, and increased substantially for those with 
inccme between $4,000 and $8,000. Figure 3B illu- 
strates the increase in frequency and amount of earned 
inccme credit in Tax Year 1979. 

The Revenue Act of 1978 also included a provision 
which allcwed taxpayers who believed they would be 
eligible for the earned inccme credit at the end of 
the year to receive the credit from their employers as 
an additional payment in their paychecks during the 
year. These payments were then shown on the tax 
return, where they become either an increase to 
balance due or a reduction of overpayment. Table 3C 
shews that of the 7.1 million taxpayers who qualified 
for the earned inccme credit for Tax Year 1979, only 
29,000 claimed an advance earned incotie credit. Of 
these 29,000, seme 22,000 claimed less in advance 
payments than they were entitled to, while nearly 
7,000 claimed more. 

More detail on the earned inccme credit is contained 
in section 6, Explanation of Terms. 



Cable 3B. — Returns With Additional Tax for Tax Preferences, 1978 and 1979 

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



Size of adjusted gross income 



Additional tax for 
tax preferences, 1978 



Number of 
returns 



Amount 



Additional tax for tax preferences, 1979 



Total 



Number of 
returns 



Amount 



Minimum tax 



Number of 
returns 



Amount 



Alternative 
minimum tax 



Number of 
returns 



Amount 



(1) 



(2) 



(3) 



(A) 



(5) 



(6) 



(7) 



Total 

Jnder $5,000 

55,000 under $10,000 

$10,000 under $15,000 

515,000 under $20,000 

520,000 under $25,000 

525,000 under $30,000 

530,000 under $50,000 

550,000 under $100,000... 
5100,000 under $200,000.. 
5200,000 under $500,000.. 
5500,000 under $1,000,000 
51,000,000 or more 



495,332 

22,406 
12,547 
13,545 
40,324 
30,899 
50,862 

138,383 

125,066 

45,061 

13,278 

2,154 

807 



1,514,475 

72,300 
18,848 
17,753 
31,369 
28,208 
50,076 

206,833 
348,946 
283,923 
230,156 
101,825 
124,237 



222,021 

10,671 

4,080 

9,323 

8,421 

12,625 

20,134 

62,116 

56,439 

26,314 

9,413 

1,718 

767 



1, 175,188 

76,045 
8,207 
9,020 
10,827 
19,455 
28,117 

123,213 
254,874 
250,873 
210,520 
81,631 
102,407 



74,421 



4,097 
999 

1,549 
852 

2,980 

4,473 



14,098 

25,638 

13,976 

4,703 

762 

294 



309,248 

22,579 
1,361 
1,453 
2,139 
3,390 
7,957 

25,602 
82,928 
67,402 
53,466 
21,420 
19,550 



153,265 

6,964 
3,126 
7,852 
7,615 
9,710 
15,707 

48,600 

32,449 

13,971 

5,610 

1,124 

537 



(8) 



865,940 

53,466 

6,846 

7,567 

8,688 

16,065 

20,159 

97,611 

171,946 

183,471 

157,053 

60,211 

82,857 



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



62 



Individual Returns/1979 • Tax Computation and Tax Rates 



Figure 3B 

Number of Returns and Amount of Earned Income Credit, 1975-1979 



Number of Returns 
(Millions) 



Amount of Credit 
($ Billions) 




Table 3C.— Returns With Advance Earned Income Credit Payments: Selected Items by Size of Adjusted Gross Income 
[All figures are estimates based on samples— money amounts are in thousands of dollars] 



Size of adjusted gross income 



Total 

No adjusted gross income 

$1 under S2,000 

$2,000 under $4,000. 
S4,000 under $6,000. 

$6,000 under $8,000. 
$8,000 under $10,000 
$10,000 under $15,000 
$15,000 or more 



Number 

of 
returns 



(1) 



29,125 



^2,137 
*1,870 

'•11,905 

--no, 170 

'■2,961 

"82 



Earned 
income 



Earned income credit 



Total 



(2) 



221,150 



*8,268 
*10,A12 

*82,761 

*83,902 

■••32,091 

*3,716 



Number 

of 
returns 



(3) 



24,098 



*2,137 
*1,870 

'Ml, 905 
'■=8,186 



In excess of 

advance earned 

income credit 

payments 



Amount 



(4) 



7,949 



'4825 
'''935 

'■'4,406 
* 1,783 



X 



Number 

of 
returns 



(5) 



22,250 



'*2,137 
*1,870 

'•11,905 
*6,338 



Advance earned income 
credit payments 



Total 



Amount 



(6) 



4,205 



"532 
=■'597 

'■'2,164 
'■•■913 



Number 

of 
returns 



(7) 



29,125 



'*2,137 
*1,870 

'^11,905 

'*10,170 

'■'2,961 

'■'82 



Amount 



In excess of 

earned income 

credit 



(8) 



_L 



3,902 



A293 
'■'338 

'■'2,243 

■-^936 

'■'58 

'■'35 



Number 

of 
returns 



Amount 



(9) 



=^6,875 



'■'3,832 

A2,961 

=^82 



(10) 



*158 



=^65 
"58 
*35 



NOTF^'"''n%'M"^'^ ^^ used with caution because of the small number of sample returns on which it is based. 
NUiE. Detaxl may not add to total because of rounding. 



Individual Returns/ 1979 • Tax Computation and Tax Rates 

Table 3.1 — Returns With Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income, and Tax 
terns, by Size of Adjusted Gross Income and Type of Tax Computation 

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



63 



Type o( lax computation by size 
ol ad|us1ed gross income 



Number 

of 
returns 



Adjusted 
gross 

income 



Excess Itemized 
deducliona 



Number 

ol 
returns 



Number 

ot 

exemptions 



01 



(5) 



m 



(9) 



Returns with regular tax computation only 

Total 



ijnder S5,000 

;5.000 under $10.000 

110.000 under $15.000 

:15.000 under $20.000 

120.000 under $50.000 

,150.000 under $100,000 . 
1100.000 under $200,000 .. 
1200.000 under $500,000 . 
.500,000 under $1,000,000 
n. 000.000 Of more 



Returns with Income averaging tax 
computation' 

Total 



Jnder $5,000 

,5.000 under $10.000 

110.000 under $15.000 

115.000 under $20.000 

120.000 under $50.000 

,150.000 under $100,000 

1100.000 under $200.000 

1200.000 under $500.000 

1500.000 under $1.000.000 

11,000,000 or more 

Returns with maximum tax computation^ 
Total 



Jnder $50,000 

150.000 under $100.000 

.100.000 under $200,000 . 
1200.000 under $500,000 
1500.000 under $1,000,000 
11,000,000 or more 



81.963.134 

15.385.815 

19.437.406 

14.231.535 

11,005.374 

20.790.386 

1.034.044 

62.304 

12,578 

2.494 

1.198 



4,590.981 

16,991 

160.731 

368.557 

3.198.487 

720.928 

103.263 

19.013 

2.197 

814 



378,863 

•467 

131.900 

191.359 

48.391 

5.167 

1.579 



1.226,520,868 

45.802.824 

144.146.087 

176.231.468 

191.797.649 

587.324.387 

64.503.699 

7.943.328 

3.676.675 

1.684.379 

3.410.372 



182,328,420 

155.067 

2.100.948 

6.521.423 

104.465.741 

47.346.405 

13.340.771 

5,354.125 

1.452.376 

1.589.564 



56.851.682 

•22.403 

11.108.885 

25.646.460 

13.558.953 

3.404.278 

3.100.702 



385.526 

281.420 

66.250 

17.105 

12.741 

7.736 

•250 

•12 

•9 

••3 



662,643 

523.868 

92,036 

22.004 

18.712 

5.939 

•44 

•20 



•731 
•70 
••40 



•512 
•125 
••39 



•204 
•53 



22.513,992 

1 1 1 .920 

1.153.756 

2,521,568 

3,761.222 

13,907.265 

981,728 

60,500 

12,379 

2,467 

1,187 



3.042.585 

•510 

33,832 

103,475 

2,137.460 

649.347 

96,622 

18,362 

2.170 

807 



364,252 

•251 

123,184 

186,374 

47,745 

5,130 

1.568 



75.037.866 

104,962 

1,632,483 

4.534,509 

7.935.024 

46.517.455 

9,836.254 

1,961.586 

1,086.752 

482.809 

946,032 



16,038,636 

•203 

32,256 

166,237 

6,942.415 

5.377.696 

1.881,496 

989,834 

321,265 

327,034 



7,488,533 

•1.132 

1.169.979 

3.387.904 

1.900.405 

526.290 

502.822 



1,152,145,645 

46,221,731 

142,605,640 

171.718,963 

183.881.338 

540,812.670 

54.667.489 

5.981.762 

2.589.939 

1.201.571 

2.464.343 



166,290,459 

154.864 

2.068.693 

6.355.186 

97.523.838 

41.970.633 

11.459.312 

4.364.292 

1.131.111 

1.262.530 



49,363,414 

•21.271 
9.939.110 
22.258.609 
11.668.555 
2.877.988 
2.597.880 



195.357,503 

19.554.040 

38.500.810 

34.176.373 

30.979.984 

68.243.471 

3,640,948 

210,705 

39,708 

7,762 

3,702 



28.323 

317.113 

916.062 

10.296.669 

2.534.500 

367.374 

65,055 

7,588 

2,712 



1,357,263 

•739 

430,564 

726.303 

176.196 

18,042 

5,419 



194.699,459 

19.462.089 

38.328.780 

34,047,743 

30,883,100 

68,086,791 

3,630,069 

209.834 

39,614 

7.742 

3,697 



14.496,716 

28,261 

316,150 

913,984 

10,269,026 

2,527,995 

366,194 

64,831 

7,570 

2,705 



1,355,698 

•739 

430,249 

725,283 

175,993 

18,022 

5,412 



Type 01 tax computation by size 
of adjusted gross income 



Taxable 
income 



Income subject to tax 



Zero 
bracl<e1 amount 



Tax-exempt income 
earned abroad 



Income 

tax 

before 

credits. 

regular 

compulation 



Tax 
generated 



Tax 
savings 

over 

regular 

computation 



(10) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



Returns with regular tax computation only' 
Total 



Jnder $5.000 

15.000 under $10.000 

110.000 under $15.000 

115.000 under $20.000 

120.000 under $50,000 . 

150.000 under $100,000 

1100.000 under $200,000 
I 1200.000 under $500.000 . . . . 
I 1500.000 under $1,000,000-. 

11.000.000 or more . . , 



Returns with income averaging tax 

computation' 
Total 



Jnder $5,000 

15,000 under $10.000 

,10.000 under $15.000 

•,15,000 under $20.000 

120.000 under $50.000 

150.000 under $100,000 

1100,000 under $200,000 ; 

1200,000 under $500,000 

1500,000 under $1,000,000 

11,000,000 or more 

Returns with maximum tax computation^ 

Total 



Jnder $50,000 

150,000 under $100,000 ... 
1100,000 under $200,000 , 
1200.000 under $500,000 
1500.000 under $1,000,000 , 
11.000.000 or more 



957,446,186 

26.759.642 

104.276.859 

137.671,220 

152,998.237 

472,726,079 

51,037,419 

5,771,928 

2,550.324 

1.193.830 

2.460.646 



151.793,744 

126,603 

1,752,543 

5,441,202 

87,254,812 

39,442,638 

11,093,11 

4,299,462 

1,123,541 

1,259,825 



48.007,716 

■20,532 
9,508,862 
21,533,326 
11,492,562 
2,859,966 
2,592,468 



957.446,186 

26.759,642 

104.276.859 

137.671.220 

152.998.237 

472.726.079 

51.037.419 

5.771.928 

2.550.324 

1.193.830 

2.460.646 



145,039,545 

114.633 

1.641.218 

5.164.785 

83.970.902 

37.486.850 

10.390394 

3.989.854 

1.050.217 

1.228.693 



48.007,716 

•20.532 
9.508.862 
21.533.326 
11.492.562 
2.859.966 
2.592.468 



81.963,134 

15.385.815 

19.437.406 

14.231.535 

11.005.374 

20.790.386 

1.034.044 

62.304 

12.578 

2.494 

1.198 



4.590,981 

16.991 

160.731 

358.557 

3.196.487 

720.928 

103.263 

19.013 

2.197 

814 



378,863 

•467 

131.900 

191.359 

48.391 

5.167 

1.579 



214,695,301 

22.942.136 

48.024.263 

39.388.728 

33.046.106 

67.616.419 

3.427.265 

200.420 

38.780 

7.551 

3.633 



14,674,719 

41.469 

430.101 

1.077.945 

10.333.475 

2.380.912 

338.782 

62.230 

7.169 

2,637 



1,240,113 

•1,074 
419,275 
636,664 
160,909 

17,011 
5,178 



•4.507 

•5.802 

•90 

•94 

•6 



•55.268 

•56,143 

•221 

•1,460 

•90 

••65 



160,240,834 

544,812 

9,038,612 

17,169,877 

22,468,285 

69,156,258 

15,489,930 

2.483,690 

1.435,921 

753,896 

1.587,553 



41.189.334 

14.289 

239.432 

838.598 

18.461.068 

12.705,948 

4.941.695 

2.415.158 

716,891 

856,255 



23,337,484 

•6,887 
3.569.204 
9.670279 
6.490.724 
1.836.130 
1.764.259 



160,240,834 

544.812 

9.038.612 

17.169.877 

22.468.285 

89.158.258 

15,489.930 

2.483.590 

1.435.921 

763.896 

1.687.553 



38,212,597 

12.112 

213.683 

758.003 

17.291.805 

11.717.966 

4.506.936 

2.202.035 

665.445 

834.412 



21,385.185 

•6.854 
3.496.825 
9.089.115 
5.684.353 
1.567.581 
1.540,456 



2,976,737 

2,177 

25,549 

70,595 

1,169,263 

987,982 

434,759 

213,122 

51,447 

21,844 



1,952.299 

•33 
72,379 
581,164 
806.370 
268.550 
223.802 



Footnotets) at end of table 



64 IndivJciual Returns/ 1979 • 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 Type of Tax Computation — Continued 

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





Average 

tax 
savings 
(dollars) 


Income tax 
before credits 


Total credits 


Income tax 
after credits 


Additional tax 
for tax preferences 


Type ol tax computation by size 


Number 

of 
returns 


Amount 


Number 
of 

returns 


Amount 


Number 
ol 

returns 


Amount 


Totaf 


of adjusted gross income 


Number 

of 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


Returns with regular tax computation only' 
Total 


648 

128 

159 

192 

366 

1.370 

4.210 

11.209 

23.417 

26.835 

5,153 

70 

549 

3.037 

16.664 

51,974 

141.737 


69,270,503 

5.016.459 

17.295.915 

14.087.188 

10.979.898 

20.777.614 

1.033.050 

62.160 

12.532 

2.489 

1.198 

4,590,981 

16,991 

160,731 

368,557 

3,198,487 

720,928 

103,263 

19,013 

2,197 

814 

378,863 

•467 

131.900 

191.359 

48,391 

5,167 

1,579 


160,414,032 

546.776 

9,046.327 

17.184.327 

22.493,156 

89.230,579 

15.530.041 

2.489.606 

1 .439.090 

765.571 

1.688.560 

38,260,936 

12.112 

213.883 

768.314 

17,314.186 

11.732.697 

4.512.951 

2.205.518 

666.200 

835.074 

21,405,908 

•6.854 
3.499.727 
9,098.257 
5,690.825 
1,669,019 
1,641,226 


16,434,519 

424.498 

4.629,316 

2,211,047 

2.342.593 

6.236.762 

532.582 

42,966 

9,671 

2,037 

1,047 

2.014.078 

■1,454 

36.185 

138.130 

1.336.652 

412.803 

71.944 

14.504 

1,745 

661 

247,276 

■466 

74.103 

1 29.054 

37.740 

4,507 

1,406 


4,187,736 

26,476 

716.613 

440.396 

549.564 

1.750.941 

482,889 

106.651 

45,320 

30,198 

38.687 

1,845.001 

•391 

9,100 

61,468 

790,482 

500.552 

248.107 

99.637 

23.346 

11.918 

747.228 

•1.911 

122.939 

341.258 

181.985 

56.261 

42.853 


66,719,047 

4.706.230 

15,426,949 

13.901.199 

10.887.477 

20.693.469 

1.026.349 

61.360 

12.346 

2.475 

1.193 

4.519.030 

16.633 

157.890 

354,321 

3.152.042 

713.292 

102,885 

18,961 

2.195 

811 

378.020 

•467 

131.460 

190.997 

46.358 

5.161 

1.577 


156,226,296 

520.300 

8.329.714 

16.743,930 

21,943.593 

87.479.638 

15.047.152 

2.382.954 

1.393.770 

735.373 

1,649.873 

36,415.934 

11.721 

204.784 

706,846 

16,523,704 

11,132,145 

4,264,844 

2.105,881 

642,854 

823,156 

20.658,680 

•4,943 
3,376,788 
8,756.999 
5.508.840 
1.512.737 
1,498,373 


90,727 

•464 

1.496 

5.943 

3.944 

42.413 

23.726 

9,042 

2.764 

605 

330 

105,985 

•326 

•1.768 

3.343 

49.617 

30.822 

13.573 

5.332 

868 

336 

4,679 

411 
2.885 
1.092 

200 

91 


412 963 


Under $5,000 

$5 000 under $10 000 


•394 
2 089 




5.422 


$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 


4.503 
72.147 
104.982 
77.222 
62 426 




29.987 




53,790 


Returns with income averaging tax 

computation' 
Total 


577 556 






$5 000 under $10 000 


•194 




•765 


$15000 under $20 000 


1 673 


$20 000 under $50 000 . . 


84 723 






$100 000 under $200 000 ... 


147 673 




124.402 








40 466 


Returns with maximum tax computation^ 
Total 




Under $50,000 


1.712 


$100 000 under $200 000 


12 852 


$200,000 under $500.000 

$500000 under $1000 000 


12.116 
5 340 




5 372 














Additional 
preferences 


ax for tax 

—Continued 




Total income tax 


Type of tax computation by size 
of adjusted gross income 


Minim 


m tax 


Alternative 
minimum tax 


Number 

of 
returns 


Amount 


As a percent of 


Average 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amounf 


Income 
subject 
to tax 


Adiusted 
gross 
income 


tax 
(dollars) 




(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


Returns with regular tax computation only' 
Total 


38,463 

•78 

•535 

1,216 

618 

12,632 

14.988 

5,909 

1,886 

397 

204 

26.683 

8.365 

10.160 

5.885 

1.983 

230 

60 

2,999 

•158 

1.948 

750 

118 

25 


158,206 

•25 

•327 

1,195 

1,105 

22.399 

49.591 

30.630 

26.392 

12.536 

14,006 

107,371 

11.824 
30.413 
30.634 
22,389 
7,291 
4,821 

7,501 

•105 
2.566 
2,999 
1,368 
462 


55,167 

•387 
972 
4,770 
3.350 
30,309 
9,706 
3,930 
1,310 

^^ 

80,975 

•326 

■1,768 

3,343 

41,282 

21.171 

8.338 

3.729 

718 

300 

1,797 

253 

1.018 

369 

89 

68 


254.757 

•369 

1,762 

4.227 

3.398 

49.749 

55,391 

46,592 

36,034 

17.450 

39.764 

470,184 

•194 
•765 
1.673 
72.899 
104.825 
1 1 7.039 
102.013 
35.131 
35.645 

29,890 

1.607 
10.286 
9.116 
3,971 
4,910 


66,749.006 

4.706.617 

15.428.302 

13,904.192 

10.890.287 

20.711.044 

1.030,196 

62.109 

1 2.568 

2.493 

1.198 

4,544.279 

16.959 

157,890 

355.351 

3.170.749 

718.089 

103.225 

19.005 

2.197 

814 

378.139 

•467 

131.504 

191.062 

48.367 

5.162 

1.577 


156.639,259 

520.694 

8.331.803 

16.749.352 

21,948.096 

87,551.785 

15.152.134 

2.460.177 

1.456.196 

765.359 

1,703.662 

36,993,490 

11.915 

205.549 

708.519 

16,608,427 

11,267,383 

4,412.516 

2.230.263 

685.276 

863,622 

20,696,071 

•4.943 
3,378.500 
8,769.851 
5,520.956 
1.518.077 
1.503,744 


16.4 
1-9 
8.0 
12,2 
14.3 
18,5 
29 7 
42 6 
57 1 
64 1 
69.2 

25.5 

10.4 
12.5 
13.7 
19-8 
301 
42-5 
55-9 
65.3 
703 

43.1 

•24 1 
35-5 
407 
48.0 
53 1 
580 


5.8 
95 
11.4 
14.9 
235 

396 
45 4 
500 

20.3 

7.7 
9,8 
109 
159 
238 
33 1 
41 7 
472 
54 3 

36.4 

•22 1 
30 4 
342 
40 7 
446 
48-5 


1,911 


$5,000 under $10.000 

$10,000 under $15,000 

$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 . 


34 

429 

1,177 

1,994 

4,211 

14.653 

39.487 

115.773 

306.880 

1.422.089 

8 056 


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 


701 
1,279 
1.922 
5,193 
15,629 
42 731 


$200,000 under $500,000 

$500,000 under $1,000,000 


117,303 
311 914 


$1,000,000 or more 

Returns with maximum tax computation^ 
Total 


1,060.961 
54 627 


Under $50,000 




$50,000 under $100,000 


25 614 


$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more . 


45,629 
114,091 
293,802 
952,340 



'Estimate should be used with caution because ol the small number ot sample returns on which i 
"Data combined to avoid disclosure ol inlormation for specil'c taxpayers 
'Includes pnor-year and liscal-yea' returns with partially tax-exempt income tax computation 
■Includes pnor-year and fiscal-year returns with alternative lax and no maximum tax computation 
^Includes prior-year and fiscal-year returns with maximum and allernative tax computations 
NOTE Detail may not add to lotal because of rounding 



Individual Returns/ 1979 • Tax Computation and Tax Rates 



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Individual Returns/ 1979 • Tax Computation and Tax Rates 



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Individual Returns/1979 • Tax Computation and Tax Rates 69 

Table 3.3 — All Returns: Ad|usted Gross Income and Total Income Tax, by Size of Adjusted Gross Income and Total Income 
Tax 

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



Size of adiusied gross income 



Adjusted gross 

income less 

detictt 



Totai 
income 



Returns with no 
total income lax 



Adjusted gross 

income less 

deficit 



Returns witti totai 
income tax 



Uumbei 

of 
returns 



Adjusted gross 

income less 

deficit 



Total 
income 



(') 



(5) 



(6) 



(71 



(81 



Total.. 



No adjusted gross income... 

$1 under St.OOO 

$1,000 under $2,000 

$2,000 under $3.000 

$3,000 under $4,000 

$4,000 under S5.000 

$5,000 under $6,000 
$6,000 under $7,000 
$7,000 under $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 $16,000 

$16,000 under $17,000 

$17,000 under $18,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 ... 
$500,000 under $1,000,000,. 
$1,000,000 or more 

All returns, summary 
Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 under $20.000... 
$20,000 or more 



92,694,302 

642.104 
3.246.888 
4.528,124 
4.494,944 
4.117.916 
3.933,591 

4,090,766 
4,299,728 
4,015,837 
3,730,217 
3,528,310 

3,203,763 
3,007,481 
2,926,774 
2,723,613 
2,571,624 

2,427,136 
2,341,221 
2,241,074 
2.245,881 
2.129,839 

9,021,414 
6,309,121 
6,446,203 
2,229,252 
1 ,466,498 

423,380 

357,872 

60,226 

9,904 

3,601 



20,863,567 
19.664,858 
14,433,255 
11,385.151 
26.347,471 



1,465,394,530 

- 9,386,836 
1,869,692 
6,789,852 
11,142,090 
14,418,690 
17,659,606 

22,539,843 
27,911,459 
30,085,916 
31,691,995 
33.483,359 

33,627,379 
34,561,448 
36,548,726 
36,778,145 
37,293,560 

37,622,288 
38,607,249 
39,209,561 
41,559,206 
41.512,615 

201,667,813 

172,374,956 

219,926,838 

98,307,745 

86,844,336 

36,318,472 
47,050,833 
22.670,389 
6.571.180 
8.116.126 



42,493,093 
145.712,572 
178.609,257 
198,510,919 
899,868,690 



70,473 
6,261 
7,600 
15,240 
101,466 
401,385 

608,90 
1,306,890 
1,634,968 
2,047.427 
2.551.554 

2,834,816 
3,106,122 
3,456,706 
3,679,484 
3,876.605 

4,041,688 
4,314,485 
4,480,473 
4,831,154 
4,993,466 

25.734,686 
24.377.331 
35,466,220 
18.593.072 
19.753.175 

10.057.784 
15.655.674 
9.219.010 
2.972.594 
4.073,1 

602,424 

8.349,739 

16,957,734 

22,661.266 

165,923,355 



20,999,319 

634.133 
3.244,952 
4.429,651 
4,372,068 
2.161,018 
1.402.857 

1.347,214 

1,266,129 

926,162 

471,202 

204,470 

129,356 
88,800 
61,092 
51,721 
38,593 

36,920 
30,227 
29,935 
22.734 
18,563 
57,844 
32,933 
24.367 
5.048 
7.231 

1.378 

662 

61 

••9 



16.144,669 

4,217,177 

369,661 

138,379 

129,633 



63,130,899 

- 6,827.503 
1.867.949 
6.640.765 

10.831.686 
7.332.816 
6.279.991 

7,365,738 
8,201,656 
6,899,928 
3,972,783 
1,921,650 

1,362,313 

1.014,676 

760,493 

696,955 

561,017 

572,461 
496,022 
523,956 
422,725 
361.537 

1,276.274 
694.741 
821,585 
221,716 
426,603 

116.066 
81.764 
16.876 

"6,642 



24.125,706 

28,361,754 

4,385,455 

2,376,719 

3,861.266 



71,694,983 

7,971 

1,936 

98.473 

122.886 

1,956,898 

2,530,734 

2,743,652 
3.031,699 
3.089.675 
3,259,015 
3,323,840 

3,074,408 
2,918,681 
2,865,682 
2671,892 
2,633.031 

2,390,216 
2,310.994 
2.211.139 
2,223,147 
2,111,276 

8,963,570 

6,276,1 

6,421,836 

2,224,204 

1.469,267 

422,002 

367,210 

80,165 

9,897 

3,599 



4,716,698 
15,447,681 
14.063,694 
11,246,772 
26.217.938 



- 559.333 

1.743 

149.087 

310,403 

7,085,873 

11,379.616 

16,154,106 
19,709,805 
23,185,987 
27,719,212 
31.661,709 

32,275,066 
33,646,771 
35,788.233 
36.081.190 
36.732.543 

37.049,807 
38,111,228 
38,685,606 
41,136,481 
41,151,079 

200,411,539 

171,480,215 

219,105,253 

98,086,030 

86,417,733 

36,203.406 

46,969,069 

22,653,514 

6,566,617 

8,113,848 

18,367,387 
117,330,618 
174,423.603 
196,134,200 
896,007.424 



70.473 
6.261 
7,600 
1 5,240 
101,466 
401,385 

808,901 
1 ,306,890 
1.634.968 
2.047,427 
2,551,554 

2,834,816 
3,108,122 
3.468,708 
3,679,484 
3,876,605 

4,041,688 
4.314.486 
4.480.473 
4,831,154 
4.993.466 

25.734.686 
24,377.331 
35.486.220 
18,593.072 
19,753,175 

10,067.784 
16.666.674 
9.219.010 
2,972,594 
4,073,808 

602,424 

8.349,739 

16.957,734 

22,661,266 

166,923.355 



Size of adjusted gross income 



Size of total income tax 



$1 under $50 



Adjusted gross 

income less 

deficit 



Total 
income 



$50 under J 100 



Adjusted gross 

income less 

deficit 



Total 
income 



$100 under $200 



Number 
of 

returns 



Adjusted gross 

income less 

deficit 



Total 
income 



(9) 



(10) 



(11) 



(12) 



(13) 



(15) 



(16) 



Total. 



No adjusted gross income ... 

$1 under $1.000 

$1,000 under $2.000 

$2,000 under $3,000 

$3,000 under $4.000 

$4,000 under $5,000 

$5,000 under $6.000 

$6,000 under $7,000 

$7,000 under $8.000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $16,000 

$16,000 under $17,000 

$17,000 under $18,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 , 

$30,000 under $40,000 , 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

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



ill returns, summary 
Under $5,000 
$5,000 under $10,000... 
$10,000 under $15,000.. 
$16,000 under $20,000.. 
$20,000 or more 



1,847,476 

107 

44,462 

42,875 

1.056.413 

186.430 

96.443 
73.526 
121.305 
89.462 
50.953 

23.359 
15,704 
10,208 
7,320 
6,111 

5,250 
2.363 
•3.396 
2.367 
•834 

3.153 
969 

1.773 
•194 
•413 

•63 



1,332,287 

431,689 

62,702 

14,21 

6,588 



9,022,176 

- 5,274 

67.595 

117.812 

3,674,129 

837,618 

536,861 
488,257 
902,617 
755,286 
479,587 

243,785 
181.520 
128.504 
99,395 
87,664 

81,557 
38,758 

■59.265 
43,268 

•16.308 

70.066 
26,764 
68,851 
•6,776 
•23,553 

•5,670 
■1,971 
•1,886 



4,682,079 

3,162,528 

740,687 

239,146 

197,536 



1 

939 

887 

25,315 

4,501 

2,435 
1,866 
2,930 
2,317 
1.303 

453 
391 
224 
103 
216 

95 
48 

•95 
53 

•17 

49 
27 
20 



•( ) 
•( ) 



31,643 

10,849 

1,387 

307 

101 



1,579,036 

46 

30,794 
•10,547 
641,682 
144,918 

99,989 
94,210 
117,625 
114,204 
37,286 

21,774 

20.622 

16,065 

6,064 

2,877 

3,580 
5,812 
•1,112 
•1,479 
•748 

3,772 
1,574 
1,751 
•231 
•189 



1,027,987 

463,314 

67,402 

12,731 

7,602 



8,575,897 

- 5,665 

49,202 

•23,809 

3.208,761 

676,027 

570,068 
616,136 
688,646 
974,374 
353,295 

228.994 

235.176 

201.099 

81,931 

42,072 

55,812 
96,410 
•19,416 
•27,094 
•14,553 

66,763 
41,191 
68,207 
•9,919 
•11.868 



3.962,134 

3.402.509 

789,273 

213,285 

218,697 



117,172 

3 

2,225 

•855 

62,685 

10,544 

6,980 
7.493 
8,606 
8.634 
2,807 

1,605 

1.528 

1.114 

415 

206 

270 
408 
•82 
•114 
•54 

275 
118 
117 
•15 
•15 



76,312 

34.519 

4.868 

927 

545 



2.937,865 

112 

22,372 

46,768 

29.826 

1.526.607 

268.501 
227.127 
216,152 
254.956 
131,11 

52,447 
48,392 
29,185 
16,411 
9,674 

14,547 
4,620 
4,174 

10,169 
6,146 

6,850 
6,388 
2,646 
•719 
•433 

•371 
•157 



1,626,675 

1,097,854 

158,109 

38,666 

17,571 



17.879,337 

- 5,459 

41,306 

106,993 

110,705 

6,630,013 

1,454,868 
1,468,699 
1,622,331 
2,163,863 
1,238,167 

644,838 
555,790 
364,327 
247,588 
141,348 

226.422 
75.765 
72.233 

188.199 
99.698 

162.200 
173.639 
90.516 
•33,090 
•28,983 

•32,461 
•18.961 
••2.990 



6.883.560 

7,947,828 

1,853,891 

661,318 

532.740 



433,322 

16 

2.575 

7,395 

4,312 

223.367 

39,947 
33,212 
32,197 
38,708 
19,566 

7,780 
7,329 
4,284 
2,594 
1.554 

2.215 
717 
671 

1.636 
706 

1.017 
867 
417 

•111 
•61 

•60 
•22 



237.664 

163.628 

23.541 

5.943 

2.556 



Footnotets) at end of table 



'^ Individual Returns/ 1979 • Tax Computation and Tax Rates 

Table 3.3 — All Returns: Adjusted Gross Income and Total Income Tax, by Size of Adjusted Gross Income and Total Income 
Tax — Continued 

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



Size ol adjusted gioss income 



Size ot total income tax — Continued 



$200 under $300 



Adjusted gross 

income less 

deficit 



Total 
income 



$300 under $400 



Adjusted gross 

income less 

deficit 



Total 
income 



$400 under $500 



Number 

of 
returns 



Adjusted gross 

income less 

deficit 



(tei 



(19) 



Total . 



No adiusfed gross income . . 

$1 under $1,000 

$1,000 under $2.000 

$2,000 under $3,000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6,000 

$6,000 under $7.000 

$7,000 under $8.000 

$8,000 under $9.000 

$9,000 under $10.000 

$10,000 under $11,000 

$11,000 under $12.000 

$12,000 under $13.000 

$13,000 under $14,000 
$14,000 under $15,000 

$15,000 under $16.000 

$16,000 under $17,000 
$17,000 under $18,000 

$18,000 under $19.000 

$19,000 under $20,000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

AH returns, summary: 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 ,, 
$15,000 under $20,000 , 
$20,000 or more 



2,628,184 

149 

•6 

20.625 
■11.493 
633.104 

752.680 
208.385 
273.850 
212.195 
214.892 

116.422 
51.156 
52.363 
15.459 
15.933 

9.246 
5.801 
3.998 
5.396 
2.263 

12.935 

3,704 

3.050 

•333 

678 

•II 

•44 

•6 



665.377 
1.662.002 

253.333 
26.704 
20,768 



18,277,685 

- 5,786 



56,565 

•38,136 

3.050.863 

3.964.572 
1.345,971 
2.058.541 
1.819.320 
2.021.388 

1.232.832 
588.275 
652.148 
208.706 
229.601 

143.459 
96.568 
70.563 
99.760 
44.553 

288.826 
105.665 
104.771 
•15.504 
38.591 

•1.482 
•5.416 
•1.387 



3.139.787 
11.209.791 

2.911.562 
454.902 
561.642 



656,192 

41 

•2 

5.045 

■2,716 

144,158 

199,502 
52.399 
70.126 
51.102 
55.312 

29.436 
12,815 
13,591 
3,834 
3,891 

2,326 

1,584 

1,061 

1,375 

515 

3,380 
953 
757 
•79 
175 

•5 
•12 



151.961 

428,440 

63,567 

6,861 

5,361 



2,353,127 

1,157 



■1,697 
•9,361 
20,435 

1,138,196 
220,145 
161,755 
204,931 
255,814 

132,230 
71,817 
47.078 
28.888 
14.410 

9,340 
5,192 
3.511 
4.062 
5.959 

6.605 

5.721 

3.131 

490 

920 



•215 
••67 



32.650 

1,980.841 

294.423 

26.064 

17.149 



17,707,902 

- 18.799 



•4.443 

•30.' 
97.016 

6,354.199 
1,442.815 
1.234.710 
1,729.361 
2.443.016 

1,382.057 
822.063 
584.218 
390.613 
210.368 

142.604 
86.222 
61.130 
74.658 

115.551 

149,887 
157,460 
106,313 
21,656 
53,969 

•18,954 
••12.221 



113.658 

13.204.101 

3.389.318 

480,366 

520,460 



819.680 

390 



■628 
■3.135 
6.577 

394.897 
75.773 
55,450 
72.021 
90.271 

47.734 
25.292 
16,564 
10,287 
4,870 

3,248 
1,789 
1,282 
1.496 
2.097 

2.302 

1.846 

1.117 

168 

342 



2,588,612 

•1.246 



■4.161 
■6.323 

360.596 
1.021.268 
172.701 
279.349 
198,071 

216,702 
125,095 
72,441 
32,723 
26,583 

21.851 

9.624 

1 1 .364 

12.226 

1.204 

7.904 
3.277 
2.209 
•765 
727 



10.729 
688,413 

104.747 
9.911 
5.879 



•171 
••31 



11.730 

2.031,985 

473,544 

56.269 

15.084 



20,888,898 

•- 6,766 



■15,756 
•27.544 

2.120,936 
6.391.819 
1.267,085 
2,366,663 
1,868,925 

2,269.976 

1,438,282 

903,406 

439.042 

383.832 

339.380 
159.090 
198.540 
226.264 
23.598 

172.140 
88.702 
75.372 

•34.078 
46,887 

•13.961 
••4.386 



36.533 

14.035.428 

5.434,537 

946,872 

435,527 



Size of adjusted gross income 



Size ol lotal income tax— Continued 



$500 under $600 



Adjusted gross 

income less 

deficit 



Total 
income 



$600 under $700 



Number 

of 
returns 



Adjusted gross 

income less 

deficit 



Total 
income 



$700 under $800 



Adjusted gross 

income less 

deficit 



Total . 



No adjusted gross income , 
$f 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 $16,000 

$16,000 under $17,000 

$17,000 under $16,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

All returns, summary 

Under $5.000 

$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 ,, 
$20,000 or more 



(30) 



(32) 



2,361,037 

•111 



•368 
•1.71 
•10.546 

19.719 

1.127.055 

192.534 

175.484 

210.051 

195.776 
155.271 
92.122 
54,533 
38.561 

20.700 
19.924 
16.381 
4.844 
5.123 

9.827 

5.937 

3.266 

647 

415 



•128 



12.741 

1.724.843 

536.253 

66.972 

20.228 



20,606,918 

•- 14.654 



•736 

•6.442 

•49.114 

111.607 
7.558.059 
1.465.293 
1.525.732 
1.981.048 

2,046,500 

1.762,133 

1.146.441 

732.946 

556.269 

318.694 

327.561 

288.299 

89.366 

99.902 

214.268 
161.906 
113.998 
29.327 
22,190 

•11,210 



41,637 

12,641,937 

6,244,289 

1,123,821 

555,232 



1.301,400 

■59 



•198 

•932 

■5,875 

10,710 
622,771 
105,179 

95,106 
115,366 

108,131 
86,519 
50,971 
30,153 
21,444 

11,455 
10,994 
8,980 
2,732 
2,734 

5,335 

3,347 

1,738 

356 

226 



•68 



7,064 

949,151 

297,217 

36,895 

11,074 



2,233.111 

105 



• 1 .624 

•3.310 
42,997 
985,824 
162.078 
292.858 

210,716 
178.941 
130,318 
71,381 
49,843 

21.896 
24.124 
12.690 
9.859 
13.562 

13.393 
4.395 
2.117 
■243 
••710 



1,729 

1,487,067 

641,199 

82,131 

20.985 



21,260,691 

-2.701 



•7.714 

•17.496 

286.366 

7.187.253 

1.357.012 

2.804.448 

2.240.927 

2.085.869 

1.635.866 

967.225 

723.199 

338.998 
395.626 
222.753 
162.577 
265.198 

287.487 
118.283 
69,495 
■10.131 
••41.218 



5.013 

11.652.575 

7.653.086 

1.405.152 

544.864 



1,453,432 

70 



•986 

■2.093 

27.855 

642.541 

104,643 

190,823 

136,697 
116,584 
84,955 
46,321 
32,339 

14,344 
1 5,809 
8,287 
6,379 
8.743 

8.901 
2.976 
1.372 
•164 
••469 



1.056 

967.955 

416.896 

53.561 

13.965 



•44 
•183 



•408 

•3.478 

•9.050 

794.185 

188,351 

129.592 

216.405 
201.903 
195.207 
125,154 
59,179 

36.703 
22.261 
12.591 
17.492 
6,924 

19,633 
3,606 
2,004 
1,125 
492 

•206 
•12 



635 

1.124.656 

797.648 

95.971 

27.078 



- 3.566 
•134 



•1.992 

•19.778 

•60.268 

6.155.419 

1,581.043 

1,226.550 

2.241.039 
2.287.132 
2.414.026 
1,673.460 
853.974 

567.681 
363.758 
219,176 
321,904 
136,512 

419,612 
98,312 
65,735 
47,352 
27,576 

•15,643 
■1,432 



- 1,440 

9.043.059 

9.469.631 

1.609,031 

675,661 



rootnole(s) at end ot table 



Indiviciual Returns/ 1979 • Tax Computation and Tax Rates 
Table 3.3 — All Returns: Adjusted Gross Income and Total Income Tax, by Size of Adjusted Gross Income and Total Income 
Tax — Continued 

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



71 





Sue o( total income tax— Continued 




$800 under $900 


$900 under $1,000 


$1,000 under $1,250 


Sue ot adjusted gross income 


Number 

of 
returns 


Adjusted gross 

income less 

deficit 


Total 

income 

lax 


Number 

of 
relurns 


Adiusted gross 

income less 

deficit 


Total 

income 

tax 


Number 

ol 
returns 


Adjusted gross 

income less 

deficit 


Total 

income 

tax 




|36| 


(371 


(38) 


(39) 


(40) 


(41) 


(42) 


(431 


(44) 




2,084.303 
65 

•418 
•2.846 

42.504 
921.958 
185.772 

203.431 
192.246 
195.335 
113.274 
72.868 

52.499 
23.429 
16.607 
16.235 
13.545 

18.720 

7.228 

3.853 

•802 

318 

•229 
•121 

65 

1.153.498 

777.154 

122.315 

31.271 


22.126.512 
-6.887 

•2.368 

•17.802 

320.534 

7.693.908 

1.759.852 

2.168.869 
2.235.385 
2.464.196 
1.535.956 
1,055,900 

815,544 
388,145 
291,343 
300,660 
264,618 

407,074 
193,955 
132,053 
•36,247 
17,657 

•18,245 
•13,087 



- 6,887 

9,794,463 

9,460,306 

2,060,309 

818,319 


1,768,028 
55 

•359 

•2,381 

35,595 

783,350 

157,177 

171,720 
162,939 
165,387 
96,339 
62,387 

44,370 
20,060 
14,082 
13,834 
11,440 

15,903 

6,176 

3,243 

•678 

265 

■185 
•103 

55 

978,662 

658,772 

103,786 

26,553 


1.965,958 

264 

•3,374 

•6,602 

615,459 

249,321 

130,166 
230,374 
191,752 
224,615 
110,993 

67,215 
44,391 
28,513 
19,015 
11,702 

16,748 

6,917 

7,253 

•401 

544 

■249 
■90 

264 

874,756 

887,900 

170,836 

32,202 


22.480.613 

- 4.430 

■22.508 

■48.050 

6.407.354 

2.308.056 

1.344.246 
2.628,426 
2,375,387 
3,023,073 
1,601,322 

1,039,431 
730,681 
497,081 
352,814 
228.436 
359,637 
186114 
251,160 
•17,578 
30,791 

•20,327 
•12,570 

-4,430 
7,785,969 
10,972,454 
2,848,443 

878,177 


1,865.999 
248 

■3,111 

■6,132 

576,332 

241,691 

124,055 
219,226 
180,881 
213,484 
105,785 

63,852 
42,098 
27,222 
17,994 
11,178 

15,923 

6,624 

6,947 

■380 

523 

•229 
•86 

248 

829,265 

843,431 

162,344 

30,711 


4,734.434 
256 

■1,556 

■4,416 

39,085 

1,342,974 

703,178 
364,047 
493,650 
466,844 
468,780 

291,278 
169,958 
134,927 
75,481 
49,168 

95,672 

17,924 

11,398 

1,520 

1,698 

440 
164 

256 

1,388,031 

2,496,499 

720,832 

128,816 


59,146.548 

- 29.563 

•10.810 

•33.932 

333.118 

12.811.986 

7.265.117 
4.202.832 
6.179.234 
6.325.157 
6,802.622 

4.517.032 
2.806.745 
2.358.019 
1.397.863 
960.251 

2.066.400 

485.906 

388.440 

68.686 

104,460 

39,549 
17.954 

- 29.563 
13.189.845 
30.774.961 
12.039.910 

3.171.396 


5.303,453 




287 




— 




— 




— 




— 




— 




_ 




•1.587 




•5.028 




41.680 




1.454.082 




817.028 


S11000 under $12000 


404.516 




554.306 




528.427 


$14000 under S15000 


529.249 




332.148 


$16000 under S17000 


193.564 




1 53.390 


$18 000 under $19000 


85.264 




56.847 




108.416 




20.196 




13.109 




1.735 




1.906 




505 




182 


$200000 under $500 000 


— 


S500000 under $i 000000 


— 




— 


Under $5 000 


287 


$5000 under $10000 .. 


1.502.377 


$10000 under $15000 


2.833.526 


$15000 under $20 000 , 


821.213 


$20,000 Of more 


146.050 










Size of total income tax— 


Continued 










$ 


.250 under $1,5 





$1,500 under $1,750 


$1,750 under $2,000 




Numtrer 

of 
returns 


Adiusled gross 

income less 

deficit 


Total 

income 

tax 


Number 
returns 


Adjusted gross 

income less 

deficit 


Total 

income 

tax 


Number 

ot 
returns 


Adjusted gross 

income less 

deficit 


Total 

income 

tax 




(451 


(46) 


(471 


(48) 


(49) 


(50) 


(51) 


(52) 


(531 




4.134,215 

••77 

•8 

•27 
•1.309 
22.009 

829.298 
800.161 
251.840 
404,035 
437,310 

428,531 
350,199 
193,347 
129,127 
82,869 

165,661 

23,584 

9,820 

3,431 

1,170 

•105 
•189 

••e 

77 

23,353 

2,722,64< 

1,184,17: 

203,968 


57,591,249 

■•- 4.408 

•41 

•201 
•10,566 
214,847 

8,846,890 
9,086673 
3,139,956 
5,463,429 
6,321,209 

6,623,108 
5,741,921 
3.375,539 
2,385,849 
1,609,333 

3,557,961 

632,577 

335,472 

151,097 

66,199 

•8,774 
•21,012 
••3,002 

- 4.40e 

225.656 

32.858.157 

19,735,75C 

4,776,09; 


5,681.246 

••109 

•10 

•38 
■1,645 
29,566 

1,097.534 

1.134,120 

350,346 

548,162 

602,187 

588,324 
487,299 
268,443 
177,953 
114,513 

228,143 

32,555 

13,522 

4.721 

1,630 

■150 
•253 

••11 

10S 

31,26C 

3.732.34E 

1,536,543 

280,985 


3,573.653 

116 

•809 

■10 

•171 

•33 

■3.083 

18.241 
437.501 
725.262 
201,192 
295.641 

415.199 
394.942 
337.711 
252.079 
161.842 

271.039 

41.999 

11.270 

4.043 

1.232 

199 
39 

1.106 

•3.116 

1.677.837 

1.561,773 

329,821 


55,600.482 

- 9.207 

■933 
•30 
■681 

•218 

•30.110 

195.056 
5.140.631 
8.962.455 
2.714.737 
4.319.494 

6.422.359 
6.515,328 
5,905,674 
4,653,323 
3,153,833 

5,834,817 

1,122,626 

371,404 

172,717 

72,361 

16,462 
4,444 

- 7,564 
■30,326 

21,332,373 

26.650,516 

7,594.83C 


5,801,648 

180 

■1,278 

■16 

■257 

■52 

•4,799 

28,326 

680,304 

1,199,881 

329,302 

471,591 

674,561 
639,923 
555,202 
412,568 
263,413 

444,820 

68,108 

18,085 

6,624 

1,979 

315 
65 

1,731 

•4,85C 

2,709,403 

2,545,667 

539.996 


3,407,480 

488 
•7 

■11 

■2,123 

21,578 

351,001 

637,812 

207,474 

204,054 
395,220 
386,938 
377,953 
254,079 

480,809 

61,088 

21,939 

3,334 

1,118 

312 
••142 

495 

•11 

1,219.986 

1.618.24< 

566.74; 


57.744.007 

- 23.250 

*1 

•93 

•22.470 

251.283 

4.486.617 

8.534.911 

2.999.781 

3.194.077 
6.522.479 
6.775.214 
6.990,063 
4,942,930 

10,447,702 

1,625,429 

720,692 

144,324 

65,149 

26,427 
••17,615 

- 23,249 

•93 
16295,061 
28,424.763 
13,047.338 


6.389,192 




923 




•12 




— 




— 


$3 000 under $4 000 


— 




— 




_ 


$6 000 under $7 000 


— 




— 


$8000 under $9 000 


•22 




— 


$10000 under $11 000 


•3.811 




39.210 
631.922 


$13,000 under $14,000 


1.213.173 
391.288 


$15 000 under $16 000 


372.944 




742.868 




728.149 


$18000 under $19000 


713.100 


$19000 under $20 000 


480.417 


$20000 under $25 000 


905.619 




115.382 




41.210 


$40 000 under $50 000 


6.193 




2.082 




594 


$100 000 under $200 000 


••273 


$200 000 under $500 000 


•• 


$500 000 under $1 000 000 


•• 




— 


All returns, summary: 


936 


$5 000 under $10 000 


•22 


$10,000 under $15,000 

$15,000 under $20000 


2.279.404 
3.037.478 


$20,000 or more 


1.071.353 



Footr>cte(s) at end of table 



72 Individual Returns/ 1979 * Tax Computation and Tax Rates 

Table 3.3 — All Returns: Adjusted Gross Income and Total Income Tax, by Size of Adjusted Gross Income and Total Income 

Tax — Continued 

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



Size of adiuated gross income 



Size ol total income tax — Continued 



I2,IKI0 under $2,250 



Adiusled gross 

income less 

delicit 



Total 
income 



$2,250 under $2,500 



Adjusted gross 

income less 

deficit 



Total 
income 



$2,500 under $2,750 



Adjusted gross 

income less 

dedal 



Total . 



No adjusted gross inconw ... 

$1 under $1,000 

$1,000 under $2.000 

$2,000 under S3.000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6.000 

$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 $16.000 

$16,000 under $17,000 

$17,000 under $18,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 .. 
$100,000 under $200,000 ,, 
$200,000 under $500,000 . 
$500,000 under $1,000,000. 
$1,000,000 or more 

All returns, summary: 

Under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 . 
$15,000 under $20,000 .. 
$20,000 or more 



(M) 



(55) 



(57) 



3,054,783 
"134 



56,306,308 

••-14.419 



6,496, 15> 

••279 



2,820,183 
166 



55,151,884 

- 12,492 



6.705.303 

391 



2.485.527 

145 



51.804.342 

- 5.885 



•3.609 

10.391 

247,702 

463,933 

158,269 
162.236 
390.248 
362.448 

370.911 

772.909 

86.922 

1 7.462 

4.835 

1,977 

31 
271 



725,835 

1,444,111 

884,703 



•44.581 

131.772 

3.418.374 

6.667.323 

2.453.616 
2.699.779 
6.841.296 
6.720.948 
7.228.184 

16.825.937 

2.323,881 

575,540 

217.092 

107,554 

29.032 
33,130 
••2.686 



-14.419 

10.262.060 
25,943.822 
20.114.854 



•7.906 

21.609 

507.693 

1.000.431 

338.605 
338.304 
831.894 
771.607 
789,998 

1,849.655 

185,356 

37,139 

10184 

4,230 

671 
581 
"18 



1.537.639 
3.070,407 
1.887,834 



• 1 ,225 

16.367 

225,474 

408,051 
138,780 
105,067 
380,058 
336,822 

1.021.943 

154.040 

26.431 

3.232 

2.121 

101 
262 



175 

•27 

243.073 

1.368.778 

1.206.130 



•15.629 

223.072 

3.337,656 

6,271.550 
2.279.407 
1.836.095 
7.034.438 
6,575,941 

22,311.023 

4.102.465 

866.897 

142.633 

124.614 

8.635 
33,817 



- 12,482 

•225 

3.576,426 

23.997.431 

27.590.263 



•2.809 

38.961 

516.606 

960.899 
330.676 
249.085 
903.184 
801.405 

2.435.354 

367,169 

63.102 

7.620 

5.070 

247 
620 



412 

•67 

560.394 

3.265.249 

2.879.181 



18.912 

206.193 
296.149 
108.038 
86.932 
333.698 

1.156.522 

232.159 

37.909 

4.009 

2.058 

•422 

••168 



154 

•11 

19.105 

1.031.010 

1.435.247 



272.579 

3.254.023 
4.842.177 
1.888.443 
1.610.311 
6.513.546 

25.666.825 

6.188.746 

1.227.351 

170.096 

118.059 

•34.169 
••21.400 



- 5.843 

274.942 
18.108.500 
33.426.646 



Size of adjusted gross income 



Size of total income tax— Continued 



$2,750 under $3,000 



Adjusted gross 

income less 

deficit 



Total 
income 



$3,000 under $3,500 



Adjusted gross 

income less 

deficit 



Total 
income 



$3,500 under $4,000 



Number 

of 
returns 



Adjusted gross 

income less 

deficit 



Total. 



No adjusted gross income . . 

$1 under $1.000 

$1,000 under $2.000 

$2,000 under $3.000 

$3,000 under $4.000 

$4,000 under $5.000 

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

$6,000 under $7,000 

$7,000 under $8,IX)0 

$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 $16,000 

$16,000 under $17,000 

$17,000 under $18,000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

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

All returns, summary: 

Under $5,000 

$5,000 under $10.000 

$10,000 under $15.000.. 
$15,000 under $20,000 ... 
$20,000 or more 



(67) 



(68) 



(69) 



(70) 



2,295.740 

••258 



50,812,104 

••-20.507 



6.599.215 

••744 



169 

•1.678 

"10 



93.286.458 

- 12.909 
•1.603 



12.688.587 

550 

•5.370 

••31 



2.954.451 

339 



•72 

•315 



76,718,137 

-21.117 



•267 
•1.404 



•19 
•11 

•93 
•8.146 

8.028 

214.611 

1 96.636 

94.787 

60.016 

1.279.156 

363.190 

61.589 

4.106 

2.626 

•289 
167 



256 

•14 

8.269 

576.078 
1.711.123 



•203 
•124 

•1.239 
•121.485 

124.460 
3.588.951 
3.439.973 
1.751.899 
1.167.481 

28.537.677 

9.699.326 

2.017.299 

180.229 

155.767 

•26.137 
20.048 



-20.519 
•125 

123.050 
10.072.764 
40.636.684 



•56 

•32 

•269 
•22,826 

23,370 
607,330 
578,515 
273,295 
171,918 

3,674,812 

1,046,010 

177,350 

11,641 

7,499 

•835 
479 



738 

•40 

23,182 

1.654,428 

4.920.826 



•306 

•7,481 

18,512 

232,280 

342,401 

153.822 

1.807,712 

1,150,101 

188,396 

10,661 

4,338 

232 

412 

•6 

3 



1.857 
•190 
•329 

754,496 
3,161,861 



•4.344 

•117.611 
308.530 
4,096.154 
6.338.457 
2.993.331 

41.544.526 

31.006.955 

6.094.577 

467.560 

250.011 

18.509 
51.343 
•1.594 
2.032 



-11.286 

•977 

•4,577 

13.856,083 

79.436,107 



■988 

•23.248 

60.844 

720.794 

1.127,110 

501,062 

5,823.287 

3,754,484 

616,116 

34,829 

14,028 

792 

1,325 

•19 



5,951 

•631 

• 1 ,058 

2.433.058 

10,244.689 



•2.714 

9.570 

11.679 

230.296 

961.012 

1.312.442 

401.590 

16.252 

7.001 

561 

506 

•6 



744 

•59 

■19 

254.259 

2.699.370 



•45.124 

166.697 

216.482 

4.490.251 

22.122.296 

35.513.176 

12.963.313 

696.931 

410.019 

44.754 
66.295 
•1.496 



-19.442 

•483 

•263 

4.918.553 

71.818.279 



Footnote(s) at end of table 



Individual Returns/ 1979 • Tax Computation and Tax Rates 

Table 3.3 — All Returns: Adjusted Gross Income and Total Income Tax, by Size of Adjusted Gross Income and Total Income 
Tax — Continued 

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



73 



Size ol ad|us1ed gross income 



Sue ol lotal mconie lan— Continued 



$4,000 under Sb.OOO 



Number 

ol 
returns 



Adjusted gross 

income less 

deficii 



Total 
income 



$5,000 under $7,500 



Number 

of 
returns 



Adjusted gross 

irKome less 

defied 



Total 
income 



$;,500 under $10,000 



Adjusted gross 

income less 

delicil 



Total 
income 



(72) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



Total . 



No adjusted gross income .. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6.000 

$6,000 under $7,000 

$7,000 under $e.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 $16.000 

$16,000 under $17,000 . ... 

$17,000 under $18,000 

$18,000 under $19.000 

$19,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000 

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

All returns, summary; 

Under $5,000 

$5,000 under $10,000 ,. 
$10,000 under $15,000 .. 
$15,000 under $20,000 , 
$20,000 or more 



4,316.676 

134 



124.504.356 

- 19.576 



19.239,069 
602 



175.368.396 30.417,769 



561 
•39 



•16 
•174 



•32 

•7.007 
9.943 

706.021 

2.050.758 

1 .480.845 

50.864 

8.867 

1.359 
608 
••55 



17.146 
4.299.377 



•565 
•129.360 
192.103 

15.926.407 

56.855.427 

48.523.732 

2,178.636 

509,380 

111.227 

61.243 

••13,159 



-19.576 

•55 

•88 

324.579 

124.199,211 



•158 
■29,524 
42,946 

3,102,076 

9,060,073 

6,719.243 

234.564 

40.01 

6.104 
2,757 
••242 



602 

•48 

•36 

73.305 

19.165.078 



123.082 

726.894 

3.527.325 

621. B84 

52.516 

3.324 
1,819 
••125 



603 

•189 

•46 



- 33,601 
■( ) 



■107 
••1.322 



•303 
■448 



2.950.489 
20.417.080 
121.881.640 
26.675.169 

2.950.944 

271,854 
220.510 
••31.642 



- 33.592 

•1.418 

•588 

•751 

175.399.230 



3.590 
•204 



•106 
••1,042 



■114 
•172 



648.697 

4.123.068 

21.174.003 

4.096.957 

336.477 

20.842 
11.410 
•■788 



3.814 

■1.142 

•304 

•286 

30.412.243 



1.784,249 
••226 



76,827,130 

•■-29.734 



•40 

4.981 

554.471 

1.046.231 

169.161 

6.763 
2.100 
•■128 



227 
•92 



•38 

1.783.875 



•563 
•204 



•484 
•170 

•904 

144.862 

20.557.371 

45.980.941 

9.305.607 

568.555 
264.015 
••32.957 



- 29.732 

•777 

•219 

•655 

76.855.211 



15,272,273 

••1.943 



•548 
•183 



•243 
•76 

•331 

40.921 

4.549.037 

9.081.295 

1.518.264 

59.741 
18.403 
•■1.118 



1.950 
•747 
•147 
•319 
15.269.110 



Size ol lolal income lax— Continued 



Size of adjusted gross income 



$10,000 under $25,000 



Number 

ol 
returns 



Adjusted gross 

income less 

deticit 



Total 
income 



$25,000 under $50,000 



Adjusted gloss 

income less 

deficit 



Total 
income 



$50,000 or more 



Adjusted gross 

income jess 

deficit 



Total 
income 



(81) 



(82) 



(83) 



(84) 



(87) 



Total . 



No adjusted gross income . . 

$1 under $1,000 

$1,000 under $2.000 

$2,000 under $3.000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6.000 

$6,000 under $7.000 

$7.0(X) 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 

$16,000 under $16.000 

$16,000 under $17.000 

$17,000 under $18.000 

$18,000 under $19.000 

$19,000 under $20.000 

$20,000 under $25,000 ,. 

$25,000 under $30,000 .. 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100,000 
$100,000 under $200,000 .. 
$200,000 under $500,000 . 
$500,000 under $1,000,000. 
$1,000,000 or more 

All returns, summary 

Under $6,000 

$5,000 under $10.000 

$10,000 under $15,000 .. 
$15,000 under $20,000 
$20,000 or more 



1,913,480 

988 



•12 

■9 

••15 



114,269.314 

- 107.387 



•67 

•57 
•118 



27,809,750 

14.908 



•173 
•169 
•317 



244 

•9 

••13 



-43.497 
•( ) 
•■19 



14,317,149 

8.612 
■337 
•■528 



197,780 

•■270 



53,239,910 

•■-91.784 



•64 

■71 
•■99 



•6 

•14 



•32 

•751 

225 

345 

38.155 

443.732 

1.184.144 

218.279 

25.619 

938 

••13 



997 

36 

145 

852 

1.911.450 



•850 

••510 



•83 
•199 



•581 
•14,406 

4,993 

9,593 

1.448.843 

20.570.915 

70.913.443 

18.094.925 

3.061.187 

246,246 

••8.502 



- 107.346 

242 

1.642 

16.126 

114.368.649 



•87 
•174 



•409 
•8,449 

3,409 

5,672 

424,026 

5.016.746 

17.399.205 

4.424.454 

491.657 

16.965 

••216 



15.087 

659 

1.966 

9.681 

27.782.369 



•22 

•215 
■33 
167 
107 
13.157 

187.399 

216.445 

2.908 

■•74 



266 
■10 



■63 
420.505 



•335 
■84 
•103 
■166 
•426 

•5,154 
•934 

5.779 

4.757 

905.001 

16.745.030 

25.870.338 

730.447 

■•45.228 



- 43.478 

■83 

■52 

•1.113 

44.312.668 



•892 
•217 
■261 
•234 
•642 

•6,045 
•1.142 
6.092 
4.016 
368.216 

5.521.265 

8.281.893 

113.202 

••3.004 



9.476 

■439 

■121 

■2.237 

14,304.876 



■12 
■12 
16 
■13 
245 

247 

107.556 

75.961 

9.798 

3.595 

277 
■26 

•9 

■13 

197.455 



■138 

■270 
•342 
532 
•588 
15.761 

21.335 

17.089.063 

21.588.241 

6.505.986 

8.108.983 

-91.759 

•223 

•117 

•239 

53.331.090 



23,052,021 

••34.371 



•746 
•655 
•722 



■470 

•989 
•974 
1.875 
•907 
18.047 

17.226 
6.843.080 
9.086.633 
2.969.377 
4.073.756 

35.233 

■2.070 

•743 

•1.112 
23.012.863 



( )Less than $500 

•Estimate should be used with caution because ot small number of sample returns on which it is based 

••Data combined to avoid disclosure ot mtormation tor specific taxpayers 

NOTE Detail may not add to total because of rounding 



74 



Individual Returns/ 1979 • Tax Computation and Tax Rates 



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CN 


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76 



Individual Returns/ 1979 • Tax Computation and Tax Rates 



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0) 



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ww^^ irtwtfltrttn 



Individual Returns/1979 • Tax Computation and Tax Rates 



77 



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- w w w o 














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-- W fcfi w o 








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to t»lfl t« t/> 



Individual Returns/1979 • Tax Computation and Tax Rates 



83 



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84 



Individual Returns/1979 • Tax Computation and Tax Rates 



o 

01 
N 

M 

>. 

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3 

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S 



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Q. 

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0) 

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0) 
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= § 

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0) <<> S. 

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O) 'T --' c\j 1- iri CO o CO >- oi 



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n •- ■- oo CO o o 
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« <D to •- CM c\j in 



CO O CM O) — 
«> 'T ^ 0> — 

•- O O CO to 



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o^^r-i/icsico eo(OOU)oi 

f~ to m CD to "J CO O ^-_ ^ CM 

cm" cm ■^' r^ CO in' ^" V 



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r- Tx CO in m 



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m (o to — 



•- O0r--(C^01CD ^CD^COO) 

r- oa)r--*noo r-CMomm 
f«. ^in-^'-coco coiovcoo 
v" r~-" co' T- CM •- in cm' r--" co' o ct> 

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- CO ^ Tj- tn m en 



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(0 -n •- "O "O "D "D 

S I'JSSii 

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■n w O O O O 

(D § O O O. O 

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O ^ ^ ^ CM CO 
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o o o o ". 

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SPo 



Individual Returns/ 1979 • Tax Computation and Tax Rates 

Table 3.8 — Returns With Either Alternative Tax Preferences or Alternative Minimum Tax: Selected Sources of Income and 
Computation of Alternative Minimum Tax, by Size of Adjusted Gross Income 

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



85 





Number ol 
relurrib 


Adiusled 

gross 

rncomo 

less deficit 


Salaries and wages 


Business and profession, 
net protil less loss 


Farm 
net profit lOSS lOSS 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


AmounI 




(1) 


(21 


(3) 


|4| 


(5, 


16) 


(7) 


(8) 




341.587 

1 1 .960 
13.301 
17,845 
1 7,258 
60,526 
98,892 

75.386 

30.707 

12.202 

2,398 

1,112 


22.710.571 

- 945,794 

76,316 

219.622 

305.563 

1.557.513 

3.811.672 

5.194.939 
4.179.238 
3,609.216 
1,610,114 
3,092,171 


207,982 

6.401 
5,630 
6.898 
10,551 
35,295 
56.164 

52.979 

22.242 

9,119 

1,830 

873 


7.374.355 

167,187 

74,761 

79,606 

153,809 

428,890 

1,272,438 

2,035.680 

1.606,049 

1,046,534 

305,478 

203,923 


102,75^ 

4,267 
3.565 
4.364 
4.406 
16.525 
31.274 

23.679 

9.633 

3.839 

601 

401 


902.334 

-210.565 

-25.310 

- 7,264 

1.469 

43.979 

405.007 

331,160 
204,269 

94,131 
6,630 

58,806 


82,873 

5,594 
4.322 
4,779 
6,735 
18,945 
24,875 

11,638 

3,807 

1,635 

360 

183 


- 146,134 




- 300 714 




- 100.129 


SIO 000 under SI 5 000 


-49.761 




- 69.348 


$20 000 under S30 000 


149.725 


$30,000 under $50,000 

$50 000 under $100 000 


261.742 
82.595 


$100 000 under $200 000 


- 33.565 




- 39.763 


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


- 16.009 

- 30.907 





Sales of capital assets 


Dividends 
in adjusted gross income 


Size of adiusted gross income 


Total net gam 


Net long-term 

capital gams 

in adjusted gross income 


Net long-term 

capital gams 

excluded from 

adiusted gross income 


Number of 
returns 


AmounI 




Number of 
returns 


AmounI 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


Total 


315.419 

11.917 
12.110 
17.791 
17.141 
56.609 
86.581 

69.549 
28.595 
11.723 
2,315 

1,088 


1 1,027,706 

639,452 

192.140 

246,749 

233,726 

666,830 

1.311.349 

1.697,072 

1.488,581 

1.563.595 

857.656 

2,130,554 


314,662 

11,917 
12,110 
17,791 
17,129 
56,609 
86,367 

69,116 

28,568 

1 1 ,660 

2,309 

1,086 


10,522,992 

598,611 
183,680 
229,679 
227 294 
660.166 
1.263,113 

1,604,492 

1,398,788 

1,484,573 

822,891 

2,049,704 


314,661 

11,917 
12.110 
17.791 
17.129 
56.609 
86.367 

69116 

28.568 

1 1 .660 

5,308 

1,086 


15,738.684 

891.375 
275.314 
342.887 
340.780 
987.682 
1,885.395 

2,397,064 
2.091.792 
2,222.652 
1-231,978 

3,071,765 


143,635 

3,175 
364 
4,382 
4.648 
14.665 
35.294 

44.079 

23.242 

10.550 

2,176 

1,040 


2,641,775 




78.662 


SI under $10000 


4 630 




14.751 


$15 000 under $20 000 


9.337 




73.320 


$30,000 under $50.000 


179.521 
446.254 


$100 000 under $200 000 


509.320 


$200 000 under $500 000 . . 


667 122 


$500 000 under $1 000 000 


307 026 


$1,000,000 or more 


451,633 





Inleresl received 


Rent 
net income less loss 


Royally 
net income less loss 


Pannersriip 
net income less loss 




Number of 
returns 


Amount 


Number ol 
returns 


AmounI 


Number ol 
returns 


AmounI 


Number ot 

returns 


AmounI 




(17) 


(18) 


119) 


(20) 


121) 


(22) 


(23) 


(24) 


Total 


309,279 

8.802 
10.666 
16.380 
14.990 
52.505 
86,102 

72.530 

29.863 

11.972 

2.367 

1,102 


3,124,587 

129.713 
31.835 
77,926 
67,641 
279,469 
475.962 

696.520 
523,612 
416,858 
166.803 
258,247 


153,503 

4.642 
8.320 
7.843 
8.202 
27,182 
40,329 

34.337 

14,735 

6,096 

1,228 

589 


- 320.016 

-84,712 

- 49.689 

- 53.662 
-35,258 
-30,104 

- 63.640 

-24,419 
-3,791 
33,483 
-3.971 
-4,032 


25,825 

852 

549 

■2,338 

■226 

3,564 

5,791 

5.500 

3.960 

2.193 

548 

304 


270,558 

10.241 
6.217 
■3.722 
■214 
29.617 
26.054 

23.229 
52.216 
51,200 
29,523 
45,769 


111,840 

6.711 
1.647 
3.310 
3,516 
13,431 
23.461 

29.951 

18.777 

8.410 

1.766 

860 


- 1,418,699 




-578,512 


$1 under $10 000 


- 22 559 




-41,894 


$16000 under $20 000 


- 29 723 


$20,000 under S30.000 


- 37.076 


S30 000 under S50 000 


- 101 638 




- 163.659 


5100 000 under S200 000 


- 161 620 


S200 000 under $500 000 


138 716 


$500 000 under $1 000 000 


-60 737 


$1 000 OOO or more 


82 565 









Itemized deductions 


Size of ad)usled gross income 


Total 


Ccnlnbutions deduction 


Interest paid deduclion 


Miscellaneous deductions 

(excluding casually 

and theft loss) 




Number ol 
returns 


AmounI 


Number of 
returns 


Amount 


Number ol 
relurns 


Amount 


Number ol 
returns 


AmounI 




(25) 


(26) 


(27) 


(281 


(29) 


(301 


(31) 


(32) 


Total 


236.136 

5,201 
9,870 
10,694 
29,113 
71.265 

65.321 

29,059 

11,927 

2,379 

1,107 


6,107,883 

65.740 
91.686 
97,264 
327,136 
794.154 

1.251.070 

1,154.081 

1,007.912 

467,374 

851,467 


224,606 

4,720 
8,906 
9,611 
27,753 
68,338 

62,144 

28.202 

11.524 

2,320 

1,088 


1,352,350 

2,215 

7,316 

18.979 

40,389 

124,555 

196,512 
223,537 
244,242 
151,402 
343,202 


197,612 

5.105 

8.690 

5,911 

26,512 

57,686 

54.679 

25.431 

10.322 

2,097 

979 


2.399,376 

48.202 
50.798 
31.615 
169.560 
327.893 

534.625 
486.539 
388,143 
155,222 
206,778 


175,674 

3.849 
6,020 
5,831 
19,357 
51,412 

50,970 

23,309 

9,914 

2,045 

967 


405,639 






$1 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $30,000 
$30,000 under 550,000 

$50,000 under $100,000 

$100,000 under S200.000 

$200,000 under $500,000 

$500,000 under 81,000,000 

51.000,000 or more 


1.291 
6.504 
2.305 
13.688 
32.338 

83.826 
83.094 
86.384 

41.708 
54,703 



Fooinote(s) ai end of table 



86 Individual Returns/1979 • Tax Computation and Tax Rates 

Table 3.8 — Returns With Either Alternative Tax Preferences or Alternative Minimum Tax: Selected Sources of Income and 
Computation of Alternative Minimum Tax, by Size of Adjusted Gross Income — Continued 

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





Number of 

returns wilh 

no laxabie 

income 


Income subject to 1a» 


Income Ian before credits 


Income la. 


a'ler credils 


Size of adjusled gross income 


Number of 
returns 


AmounI 


Number ol 
returns 


Amount 


Number ol 
returns 


AmounI 




(33) 


(341 


(35) 


(361 


(37) 


(38) 


(39) 


Total 


26,612 

11.960 
5.108 
2.136 
1.033 
2.331 
1,520 

1,553 

708 

1 


314,975 

8.193 
15,707 
16.225 
58.195 
97.372 

73.833 

29,999 

1 1 .994 

2.354 

1,103 


16.488.754 

31.025 

117.911 

183.363 

1,111.733 

2,739.773 

3,672,959 
2,850.547 
2.457.531 
1,102.938 
2,220.973 


305,680 

34 
4,162 
13,798 
15,733 
56,268 
96,885 

73,483 

29,916 

11,949 

2,349 

1,103 


6.688.544 

376 

2,170 

12,827 

23.863 

193.915 

604.598 

1 , 1 50.689 
1,216,259 
1,322,457 
675,126 
1.486.265 


254.196 

•30 
•3,192 
12,447 
12.122 
42.565 
74.395 

65.337 

28.940 

11.738 

2.335 

1,095 


5,843,336 




•327 


$1 under $10 000 . 


•1 964 


$10000 under $15000 


9 997 


$15 000 under $20 000 ... 


16 572 




130,523 


$30 000 under $50 000 


397 402 




931.412 


$100000 under $200 000 


1.046.709 


$200 000 under $500 000 


1 233 099 




635.140 


SI. 000.000 or more 


1,440,190 





Computation of alternative minimum tan 




Alternative tax preferences 


Adjusted taxable income 


Size of adiustert gross income 


Total 


Itemized deductions 
fa" pielerence 


Capital gains 


Number ol 
returns 






Number ol 
returns 


Amount 


Number of 
returns 


Amount 






(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


Total 


16,267,596 

956.752 
283.389 
363.136 
349.889 
1,033,905 
1,918,384 

2,476,536 
2,188,636 
2,307,824 
1,269,767 
3,115,374 


34,179 

2,747 
5,048 
2,804 
1,567 
6,307 
6,090 

4,611 

3,250 

1,352 

282 

121 


585,397 

65,677 
32,788 
20.243 
9,132 
46,349 
40,759 

93,824 
99,822 
89,227 
40,046 
47,530 


313,991 

11,891 
11,881 
17,790 
17,129 
56,609 
66.165 

68,932 
28,554 

11,651 
2,305 
1,084 


15.682,199 

893.074 
250.601 
342.895 
340.756 
987.556 
1.877.625 

2.384,712 
2,088,817 
2,218,597 
1,229,721 
3,067,844 


305.505 

4,161 
13,798 
15.733 
56.247 
96.884 

73.409 

29.872 

11.949 

2.349 

1.103 




No adjusted gross income 

$1 under $10 000 


14 138 




74,699 






$20 000 under $30 000 


986 269 




2.616.807 


$50 000 under $100 000 . 


3 692 628 






$200 000 under $500 000 


2 573 771 




1.140.257 




2 238 428 







Size ol adjusted gross income 



Computation of alternative minimum tax— Continued 



Alternative minimum taxable income 



Number o( 
returns 



Tax generated 



Subject to lax at percent 



Number of 
returns 



Subject to tax at 10 percent 



Number of 
returns 



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 51,000,000 
$1,000,000 or more 



337,726 

9,330 
12,293 
17,845 
17,258 
60,320 
98,878 

75,365 
30,707 
12.200 
2.398 

1,112 



32,037,266 

459.784 
273.908 
421.649 
488,682 
2,001.424 
4,522.209 

6.139.834 
5.104,135 
4,868.378 
2,404,911 
5.352.351 



59.973 
11,323 
11,965 
18,132 
93,453 
307,644 

700,769 
667,193 

1,059,207 
570,249 

1,323,735 



337,726 

9,330 
12,293 
17,845 
17,256 
60,320 
98,878 

75,365 
30,707 
12,200 
2,398 
1.112 



6,534,465 

145.199 
191.996 
313.993 
329.005 
1,172,042 
1,951,699 

1,504.723 

612.650 

243.399 

47,680 

22.080 



312,441 

5,842 
4,877 
11,216 
15,884 
56.670 
96.561 

74.975 

30,707 

12,199 

2,398 

1,112 



7,694,282 

107,363 
58.354 
97.518 
143,004 
739.029 
2.088.221 

2.625.619 

1.209.125 

486.584 

95.304 

44.160 



769,342 

10.735 S 
5.834 I 
9.747 

14.294 

73,877 
208,790 

262,549 
120,912 
48.658 

9.530 

4,416 



Computation of alternative minimum tax — Conlinued 



Alternative minimum taxable income— Continued 



Size of adjusted gioss income 



Subject to tax at 20 percent 



Numljer of 
returns 



Tax generated 



Subject to tax al 25 percent 



Number of 
returns 



(57) 



Total., 



No adjusted gross income , , 
$1 under $10,000 
$10,000 under 515,000 
$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 



121,196 

1,702 
481 
212 
216 

4.304 
21.782 

47.372 

29.438 

12,1 

2,396 

1,112 



51,336 

7,990 

6,314 

6,612 

60,225 

434,1 

1,262,667 

1,065,948 

460,923 

95,259 

44,160 



711,102 

10,267 

1.598 

1.263 

1.322 

12.044 

86.827 

256.525 

217,187 

96.184 

19.052 

8.832 



61.654 

866 
106 
75 
129 
698 
1.363 

19.217 
23.808 
11,883 
2,395 

1,112 



155.886 
15.569 
3.623 
10.061 
30.128 
48.109 

726.806 
2.195.412 
3.657.473 
2,166.669 
5,241.951 



38,971 

3,892 

956 

2,515 

7.532 

12,027 

181.694 
549.094 
914.364 
541.666 
1.310,487 



Footnotets) at end of table 



1! 



Individual Returns/ 1979 • Tax Computation and Tax Rates 

Table 3.8 — Returns With Either Alternative Tax Preferences or Alternative Minimum Tax: Selected Sources of Income and 
Computation of Alternative Minimum Tax, by Size of Adjusted Gross income — Continued 

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



87 





Compulation ot alternalive minimum tan — Continued 




Reduction due to — 


Size ol adjusled gross income 


All taxes 


Income tan alter credits 


Minimum lax 




Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amounl 




(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


Total 


261,836 

1,533 
532 

8,247 
12,345 
45,776 
80,801 

67,588 

29,555 

11,965 

2,366 

1,108 


4.146.225 

4,774 

945 

4,425 

9,291 

57,250 

208,063 

524,225 
697,280 
897,040 
505,083 
1,237,830 


242.720 

•11 

•89 

7,567 

11.117 

41.556 

73.102 

65.212 

28.898 

11,738 

2.335 

1,095 


4,068.763 

•37 

•1 

3.865 

7.097 

53.486 

196,594 

509,892 
680.991 
885.767 
499.288 
1,231,744 


7,448 

662 
135 
•61 
•47 
312 
927 

2.206 

1.822 

1.000 

184 

72 


41.968 

3 302 




$1 under S10 000 


672 




$15 000 under $20 000 


•219 
1.308 
1 349 


$20 000 under $30 000 ... 


$30 000 under $50 000 


$50,000 under $100,000 






9,985 
8,775 
4,207 
4,315 


$200 000 under $500 000 




$1,000,000 or more 





Computation ol alternative minimum lax— Continued 


Size ot adjusted gross income 


Alternative minimum 
lax betore credit 


Excess toreign tax credil 


Alternative minimum tax alter credit 


Number ol 
returns 


Amount 


Number ol 
returns 


Amounl 


Reported on Form 6251 


Reported on Form 1040 




Number ol 
returns 


Amount 


Number ot 
returns 


Amount 




(67) 


(66) 


(69) 


(70) 


(71) 


(72) 


173) 


(74) 


Total 


154,418 

5.445 
4.771 
7.854 
7,626 
25,083 
48.927 

32.891 

14.363 

5.753 

1,153 

552 


897,417 

55,199 
10,379 
7.541 
8.841 
36.203 
99.561 

176,544 
169,913 
162,167 
65,165 
65,905 


3.309 

44 
••15 

•265 

1,223 

1,043 

445 

160 

114 


23,201 

245 
••53 

•423 

4,880 
6,021 
4,574 
4,042 
2,963 


153.415 

5.424 
4,771 
7,854 
7,626 
25,063 
46.927 

32.452 

13.974 

5,641 

1,127 

536 


874,217 

54,964 
1 0,326 
7,541 
8,841 
36,203 
99,138 

171,663 
183,692 
157,593 
61.123 
82,942 


153,265 

5,320 
4,770 
7,852 
7,615 
25.417 
48.600 

32.449 

13,971 

5,610 

1,124 

537 


865,940 

50,112 
10,200 
7,567 
6,668 
36,224 
97,611 

171,946 
183,471 
157,053 
60,211 
82,657 






$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 







'Estimate should be used with caution because ol the small number of sample returns on which i 
"Data combined lo avoid disclosure of information lor specific taxpayers 
NOTE Detail may not add lo total because of rounding 



88 



Individual Returns/ 1979 • Tax Computation and Tax Rates 



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en ^ en CO r^ 
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T^ ■V O CM '■ 

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T->-tDO^tDco OCT)tDCMin --CMOcoo oocor-into (oencMr-r- cor-'-cno »- r-coo^toco ocncocMin --cmocoo cocor^-mto eocncMr^r^ cor-'-oio 

ui TT CM CO CM ^ en en co en ^_ in co '-_ r-_ fJ eD_ to_ t, "T --^ rr_ to_ en eM_ o •-_ f^_ cD o in en in 'j cm_ eD_ eM_ ■«_ en tn co_ tn 'T in co_ y-_ r-_ ^_ cd_ tD_ ^_ tt ^-^ ^a- co_ en cm_ o --_ r-_ cD o in co_ 

v" o" to' r--' iri -- -r^ co' iD V r--" ■>-" ^" co co oi co" -^ ^ o •- cri v t^ cd cri cri r-~ iri cri cm" cri »T o to' r~«-' iri *- •- co to' v" t^" ■- t' co co oi co" •- ^" o" •- cri 'j ^-' co cri cri f^' iri oi cm' p 



>— 00 ooen^in enoinr^-r-- ^7 ^^ <X) ^"^ o^ eni^cooiin ininf-h 

— T CO tn to o in a> 1-^ '»■_ id_ to o en t co en r- en ^ in t-- o to cm en o w 
^" ^' cm' cm cm" cri cri en cri -»' t" ^' t* 'j" iri V m" co' cri o m' cri cm" ^' tt 



— 00 ooen-3-in enom 
T- ^ CD en CD o in co ^ t 

•- ^' cm' cm" cm" cri cri <n cri 



-T--ootncn enr-coo>in mmT-f^r- 

tooo ocn^coo) r^envinr-- otoCMcno 

r" iri -v' iri CO cri o" iri en" cm" ^" 

CM CM en *- »- •- — 



^ en ^ to in 
CM en en ID in 
'J- r-_ r- CM_ en 
cm' oi f-' ^' cri 

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CD en o> to O) 
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oiCMincn vcneoincM i~--'-cor--en o>'-'-cm«- cDi^CMCMin CMinco 
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^" cm' cm" cri en cri cri cri cm" cm" cm" cm' cm' cm' cm" cm* cm' cd to" to cm" ^' 



oiCMincn TcntoincM r-'-tor-cn tn'---CM»- to^-CMCMin CMinco 
•- en in r- o o cm en o en co to m en en cm cm '-_ en cm_ ^^ ^M ^. " " 
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89 



m TtoncMiDO PT^-ooO"- a>a>'-oo r-iDtOcottt tooom^ incnin '- o m oor^'-tocsj^ oimtooom moxotoco wui^h-c 



mtD^o ^niOi/iCNj »---tn'-o i^ocNjoiA o*o(M(Ni'^ cyrtn^^ ^oDm" 

^T r^" (D CT> a) oi V V (D r--' r--' V r--" o> •- •- (O •- m' ■- r^' V •- to iri o *- ■^ c^ (D to •- ^ to •- 

o o----csj(nin a)C\j(D(s^ a>CTiw>-cM (\ic^Oi"-r^ o^cutDos cof^co^oj m — • 

n --' ^' CT t\j V n' 1/1 cri T-' T-' en 



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in o V o <o 

ID OJ(D ^ •- 
(\j <o in <D CM 



o> CTi^oooocy OD"-ai«- <i>(M^u^(X> (D — uKvjoo CMuitDO® — ^<co)0 ^ 0)O<Dc\(0>tn ^m^--(D ■3>^ai'-r^ cNjoinp-- oomr^r-r- cotntDino) c*i nvr^cjn 

— — -_. .._._ — — , — -.-1. .-> — — ,«,-, .-,^~,.«^ ,A _— ,_«.— .^ r»-rjr-.otD cgi/iooir-- (Dc\jcd(CO CMC\jr^o(D "-n^ouito to orsnino 

to ^ (O tn (O en »-. o) '? CO — _ w ^ cq c^ >- oq r-_ tD tJ) CT> f-.^. t. "7), o «> a> ot^ to i~- 

c\j' oi >£) en r-" i/i oo" in" v to tji co" ^' r-' —' to c^' to ui n to <£> <ii cD r-' co in i^' —' o o i' 

r- lD(J)U1tD01 •-00OVCNJ "-OOOeOlDCNJCSIOlUl— Oin C4 "-OT^CO 

•-•-cvrijc\jcocvjcoc\jc\jc\jc\(C\jcNj«-r--iD«^incsjc\j u ^^^or-- 



3 0>0 to tD CO • 



lOOoicoo OTor-— (oo^i/iin tooiTrcgcg (OcotoiDO i/ioannf- 
ntocv(a)a>iq(D— cvj(qco_^f*~'" — " «.— ._ ^.^ _n,„.,«m «,>^ «y«^ 
i/i r-.' * ui 1^) <T)" CO to CO CO Oi o: Pij in ID csj" O o to •» r- O tn to O in O to to to r-- (d o» •- t- 
oomcM'jiScDcvicvjinaiO'-cno — mcotMO'-oo)f--tnc-)o>'n— om i/> 

O ^(^^CM(MC^c^foc^coc^JC^JC«JC^JC^J(^J— r-tDCO-<rincsjc\j v 



■ inmtDmT— onr^cnto tno)0)»~0) <»cotD»-r- cMcotoroTT r^^^r^^ 
' Trinco'---o tnointooi --in^cMO ^ocoininoc\ico(0>- ^oicotvjto 

»(Oe0011f^<J)tDfW(NC\JCO'-®tO(MC0C\J-"'^ — __._.- — .- 

-' in o ^ o •- ffi in V in o> in cvi o ^ i^ to iri ■- c* « 

-. ._ -CMtOO w ■- 



r^oio^toin tocNJVuTW O'WCTWco encNjtncNun o>v — T-- o>'-onn»- n tor^tomo 

,._. _ _._ ._._csjo>^^<oeoovj*-cvjr*-o)^ncnco(»in(MO'-»ieocococ\jr>.<ra)^cotDin tooin<j)c\j 

p o r^ o cvj TT V to to to (D •- cy o» <o • 00 r^ cy to tn en to n r*. cd_ p tn o n co_ n p p tvj ^ <t> v p r- to 'J p p <y t« — to eo m — 

_ __ _ _ . _ . _ _ ciir-'oto" O) cm' — ' csi eg oi ♦-" a> tJ> r^" r-'^Vcnin <»" eg c\i ■-" '-' oivtom"'-' cd m" r~.' o ctj" co 

Of*-cvimotocoin to^ncooo cvjtontjxD oco'-co'j '«r-cMtoo w ■- • co^- coointjxo r^totooin tocMOtoi ir*-mcM"- coi^cvjtDO eo c\j--tDi^^ 

CO p CO 03 in r- — in to oi cu Tj to <D p --_ in r^ CO p f- (D O) p »- o in CO o» to p ^ p p <o_ "j in p '- p p r- p ^ p r^ r- p p p p p >- p in co «>_ p p oi co ^ 

•-' --' — ' eg c\j co' ro' ro' en <t •^' ^ "j' m' m" tri in O) iri »i' in eg iri h-' <ri V — " •-' eg" ey cm d to" to* ^" V ^' ^' m' iri iri in eo' m" V m" eJ m' r-' co' v" v' co' o to V 

CMCMei^^ 0> egeuco*-— --egegco 



r~ OCOtOO>CD>n (OtOCT)«- 



N. cvjocMTOto ^inega)0> inoeginT r-mm'-to coco--cg^ cDcgt-mo « oo^^^-vto coin^r-cn cninocoto -^ ^ f •- <d r^cocoenr^ 

0)0>^tDa>oOTr(Dino)(OOtococgtDegrgcvjcD(J>r-r-r^cO(OtDinr-CMf— COCOCM*- — ^totDr-V'-egcoto»: ■ — ~ 

^ --coininr«-«- TTr-mcov cocoootji ^r^r^ootoino^^ cviegtotoco *- m» tDcocotji ino«-moj r 
V o co' o o> co' r>." eg' to' o> to co in o •- ej o o o to o> o oo -^ eg c\i V .- f--. r-- to cm r»-" cm' 
CD tOinco»-tocD oicDtot^to o>(Dcnr--m cotomi-^ooincooioi egtoin o> 

«— r^o>oocooeginco'-or-ioinTTcocM'-oooincnotj)'-cocM to 



onCMr^r- voif-vh- coco'T'-Oi — — or^fO O 
-•---incj) tocMOcnto tocnvcnco cocntotoco <n 



•- CJ>CM CO CO 



OCOeOCOCO CMCMCMCMCM CMCMevJfMCM (OmtO'-'- 



-ItOiOt .-- -,. _.. 

N- — p p p p p r- p p »i p CM ^ p p p '» p p p >-_ t 
•- eg cm' cm' cm' cm' c\j eg c\j' cm cm cm <m' cm" cm" cm" •- «d iri (D •- •- 



in tocMtJicO"-^ cor^ocDco to^or-co eoo>CMOco veooom tocM^r^to o incMinooo— omtoeuco ovvmto mcncncor^ cotMinm^ i/i'-cnintD to 

^ (7)tOO^'-tO vcgoooi egoicocTir-- tO^in^CM ^owr^ui tocooTO to TroejtjiTrr-- r--^<3>r--eM co»-«-in<0 ^cocoin^ vo<0r-.0 "-coinr-CDUl 

in ininocTicgr-- CMtooor-- or^cD^to ^of--»jco 0Dcooi--to cT)r-.cocycM h-_ 0'-CT)tDio^ tPco<c<o cotTJOOO cocoinoico r^--oino» cm^(D'-o> »>• 

o> o e-j oi to' to" ^' r--" to cm' --' to' co' ^' o ^' ^' m' co" co' •-' r--.' ^' m' ai r-" m" tn" »-' to" co" r-" *' o cm' cm' •-" e^" to' n' oi ^r' co' r-' ^' ai to' -■" o to' co' m' cm t*-' iri oi <ji eg r^' co r^" eg eo' to' » 



a> inmoj^CMCo mco^coo tom_. 

p CO — ■« (E ^_ p p p p p p p CM_ p 

h*' •- ■- ■- ey cm" CO CO CO ^ TT ^ P P P P p p o 



--cocMin CM'-cncMtj) o^ocmv to to* 

TjinO"- totjiotocg toocM--^ r«- 

" co' CO CO CO to' r^' cm' eg' i- 



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too ino^joto c0'-inr^a> --ro^tj)!- 
— ' ^'cMcg'coco 



eg cocM^'-in Ocoocmv « 

* p p p eg p p CM —_ ^ « 

1 1 ^ <j P P P P (O o r--" ffi" co' oo' eo' co' i^' eg' cm' uj 
CO CM to •- — »- 



CO CM in CO CM 

in r- CM CO CO 

O to CO O Oi 
ai iri r-' <o" o 
in r-- to CO oi 
CO to in CM ■- 



omo>r-CM tooDinini cnto — tno tooooco ' 

.._. -. ,_ .. _____ _. . .._Dcnn-^tMCM--toincMcocM'iin--'-mtT)'-f^i 

eo oocMtO^co "jintDTCM ejr--'-in<o eumcMCM-- coco--^co toPCMCOm p vptomcoo tor^-ooiO tomcy'j-- coegcoinffi •-<or--Oin 0--»-pin t 

to r-' «-' •-" to' o iri r-' tc r^' 'j' oi to cm" oi iri to' o co' to en to' co' --" '-" ai r^ m" eg" oi oi co' cm to — ' r^' to co co" m" co '-" co m" •-" cd to ^ * __' __' _" ' '_'_'_ 

cMr-oo>'~r-cM— eginin^toocMin'-ooo)OiO'-CM(DO)0)CO'-inr^ ^ • <DO)e>Jcoo^-.»T^-^ocM^-■-co^^--r-.cntJ>r-.co^_.-. 

. _. — .-. » — _,^.. _-._-.._ — .-. _— _. r>«.ej ■ttoroO'- 0)t©r--iO'^ cocm----0 cocmco--'* "WCO 



r^ cMaooio>'WCM inooto^co ooictoin cocm'-cm-- tjiegco"-^ ■vto 



r- V V rt tM 
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r^ Of^ O) r- 



) COCOCOCOCO COCMtMCMtM CNieytMCMCM cototocg*- 



■-eg tMtMCMCOCO cmcmcmcmcm cmcmcmcmcm tOtOtOCM^- 



(O oor^inoi^ ^CMin-Tin ocooOt-cm ocjicocmo ocjicocoo eotoo m* 

m vTco^oioi oDor-ov mcoa>^0) •-cotooxo tocor-tor- ii^v* • 

•» •- CO •- <J1 p p 0_ in CM »T p O p p p p CM p CM '-_ •-_ p p p p p (o in • 

rC o ai ai to' to' cm* co" — ' tji oi '-' to" o iri o to co co' tfi oi iri i^' co' eo" ^" ^* 

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m xr'-CM»-OCMCM--COCO'- 



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cji CD CO CT> eg 



to -vr- I coto^ (or-totoin rr^^toin itMcooco tjitocMoeg eocnonnm eo • 

tomo |cgcoocMr«-o>«-0)^OJCMeMeMincO'0-incDCMfflr«-incomo)m «* 

eO'-in coco--^ininaD^ino)Ti©ininr--fMOa3»-'-'-o'»co'- n 

iri * ^' v' iri in" tt" ri eo" --' ^' co' to' cm' to' * --' '-' --' cm' •-' eo' co' cm' ^' * i-' 



, I |CnQoegocor-toCT>vvtOin 
I or~-f^'a'tOcovcotJ)CgtMtM 

p p r- ^ TT eg p O p i p m 

co' ^' T- cm" cm" • 



cntoooo tnr^tMoeg coojtninin o 

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N-CMOoo---- — onco-- V 

co' to" to' eg" co' * ■-' --' --" cm" •-' «' co" eg" --" * •» 



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ai r--" o" eg iri 

to tOtOCMO 

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'* Individual Returns/ 1979 • 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] 



m* 



Size ol lax due 



Adiusted 

gross income 

less deficit 



Tolal income tax 



Number of 
felurns 



Additional lax 
lor tax preferences 



Total lax 
liability 



Tax due 
at lime 
ol liling 



Tax paid witn return 



Number of 
returns 



Total.. 



$1 under $25 

$25 under $50 

$50 under 875 .. 
$75 under $100 
$100 under $125 

$125 under $150 
$150 under $175 
$175 under $200 
$200 under $250 
$250 under $300 

$300 under $350 
$350 under $400 
$400 under $450 
$450 under $500 
$500 under S600 
$600 under $700 

$700 under S800 
$800 under $900 
$900 under $1,000 
$1,000 under $1,500 
$1,500 under $2,000 
$2,000 or more 



(5) 



16) 



963,179 
968,809 
894,352 
768,725 
745,666 

678,592 
612,165 
553,377 
1,039,448 
935,265 

784,279 
660,490 
616.204 
541.123 
906.430 
725.872 

613.894 
487,731 
441,626 

1,504.779 
822.765 

2,559.289 



477.272,225 

13,673,739 
13,092.456 
13.209.367 
11,653.949 
10,814.135 

10,690.870 
9,926.362 
9,266,363 
17,880,429 
16,942,016 

15,092,417 
13,164,267 
12,650,417 
11,773,628 
19,815,232 
17,165,671 

14.873,302 
12.111,184 
11,665,705 
42,018,702 
25,609,646 
154,120,368 



17,865.069 

921,117 
910,241 
818,873 
690,440 
684,063 

620,605 
564,161 
510,197 
960,367 
875,354 

726,732 
625,061 
590,661 
514,811 
873,685 
696,992 

592,362 
467,267 
427,894 

1,452,809 
794,548 

2.546,589 



92,940,790 

1,686,535 
1,549,768 
1,687,625 
1,543,730 
1,378,443 

1 .400.650 
1,331,349 
1,254,387 
2,428.521 
2,357,186 

2,172.562 
1,949,281 
1,861,607 
1,792,046 
3,079,617 
2,746,238 

2,422,435 
2,050,344 
1,999,376 
7,414,937 
4,748,666 
44,073,487 



821 
•466 

141 
•261 
•776 

•99 

1,468 

•666 

2,706 

906 

1,015 
717 
1,421 
2,905 
1,136 
2,100 

3,221 
3,158 
2.929 
9,029 
9,154 
92,141 



922 
•272 

841 
•836 
•432 

•943 
1,234 

•637 

755 

1,122 

3,227 
1,421 
1,247 
1,949 
1,865 
3,276 

3,736 
3,494 
6,238 
13,203 
14,734 
763,534 



1,722,264 
1.589,713 
1,723,649 
1.584.229 

1.415,519 

1,439.383 
1,362,459 
1.296.355 
2.508.731 
2,444,178 

2,257,976 
2,012,651 
1.932.047 
1,666.572 
3.208,363 
2,673,140 

2,545,434 
2,172,139 
2,106,726 
7,910,026 
5,136,886 
46,074,547 



27,427,573 

11,219 
36,443 
55,855 
66.663 
83,655 

92,508 

99,463 

103,346 

232.642 

255.914 

253.583 
246.329 
262.093 
256.003 
496.526 
469,993 

459,341 

414,322 

419,160 

1,843,771 

1,428,009 

19,640,735 



16,489,664 

821.260 
865,535 
782,525 
677,612 
648,269 

596,396 
524,707 
455,834 
894,113 
792,399 

671,349 
578,672 
542,022 
473.990 
786,105 
648,743 

545,311 
423,895 
369,074 

1,324,083 
730,348 

2,317,422 



23,852,38 



9, 
31, 
48, 
57, 
71, 

79, 
83, 
83, 
195, 
211, 

212, 
208, 
223, 
217, 
415, 
404, 

391 

345, 

355, 

1,547, 

1 .220, 

17,438, 



33 
44' 
36 
79 
75 

80 
28 
10 
04 
58 

13 
,52 
32 
,13 
.6& 



Size of tax due 



alance due alter remittance 



Income tax wittihGld 



dumber ol 
relurns 



Estimated lax payments 



Number ol 
returns 



All olher laxpayments 



Number ol 
returns 



Total refundable 
credits' 



Number of 
returns 



Total., 



$1 under $25 
$25 under $50 
$50 under $75 
$75 under $100 
$100 under $125 

$125 under $150 
$150 under $175 
$175 under $200 
$200 under $250 
$250 under $300 

S300 under $350 
$350 under $400 
$400 under $450 
$450 under $500 
$500 under $600 
$600 under $700 

$700 under $800 
$800 under $900 
$900 under $1,000 
$1,000 under $1,500 
$1,500 under $2,000 
$2,000 or more 



(12) 



(13) 



(16) 



(17) 



(18) 



(19) 



412.014 
410.031 
366.888 
318,920 
303,947 

299,159 
278,315 
259,149 
443.362 
412,834 

355,660 
277,224 
287.263 
242.116 
381.723 
307,640 

--T269.922 
201,122 
176,404 
617,233 
327,862 
884,058 



3,575,184 

1,863 
4,996 
7,495 
8,865 
11,899 

12,701 
16,181 
20,244 
37,599 
44,326 

41.448 
37.803 
38,764 
38,856 
60,866 
65,663 

67.372 
68,559 
63.837 
296,580 
207.027 
2,402,206 



662,085 
622,254 
580,250 
518,267 
465,393 

469.180 
414,511 
396,410 
721,605 
635,262 

550,492 
470,600 
461,936 
385.937 
647,461 
526,207 

450,056 
347,820 
313,292 

1 ,023,495 
514,549 

1,487,569 



49,002,918 

1,452,371 
1,324,638 
1,437,991 
1,292,362 
1,167,935 

1,200,132 
1,102,360 
1,046,613 
1,957,707 
1,843.620 

1,688,340 
1,506,156 
1,435,519 
1,335,140 
2,275,716 
1.985,427 

1,677,956 
1,399,715 
1.335,560 
4,640,230 
2.637,706 
13.257,715 



4.420.699 

181,128 
191,001 
172,075 
138,008 
113,362 

111,802 
103,727 
87,169 
193,832 

186,577 

153,127 
132,879 
124,564 
119,497 
197,814 
151,963 

151,769 
123,014 
108,657 
383,729 
241,558 
1.053.367 



219,429 
218,319 
220,663 
210,024 
157,508 

132,035 
152,551 
136,830 
298,422 
329,642 

291,847 
244,649 
216,253 
256,825 
407,500 
385,002 

387,727 

335.327 

327,643 

1,342,349 

1,008,996 

12,038,470 



22,149 
18,021 
27,998 
18.168 
23,273 

28,998 
19,041 
16,694 
33,618 
33.677 

35.167 
29,318 
28,660 
25,929 
37,646 
43,772 

32,928 
36,988 
25.955 

139,659 
82.952 

394.168 



39,245 
10,313 

9,140 
15,190 

6,422 
14,709 

6,083 

7,566 
19,959 
15,001 

24,206 
15,517 
18,182 
18,605 
28,585 
32,718 

20,410 
22,774 
24,346 
83,664 

62,176 
937,335 



7 »: 



•Estimate sfiould be used witfi caution because of ttie small number of sample returns on whicfi it is based 

'Consists of payment with request for extension of tiling time, plus excess social security laxes withheld, credit for tax on gasoline, credit from regulated investment companies, and olher laxpayments 

'Consists of the refundable portions of the earned income credit and the business energy investment credil 

NOTE Detail may not add to total because of rounding 



Individual Returns/1979 • Tax Computation and Tax Rates 
liable 3.11— Returns With Tax Overpayment: Selected Items By Size of Tax Overpayment or Refund 

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



93 



Size ot tax overpayment 
or refund 





Adiusted 


Tolal la 


■ lidbilily 






Overpayment 














Credited 


to 1980 


returns 




Number of 
returns 


Amount 


Tolal 






estimated lax 


















Number ol 
returns 


AmounI 


Number ot 
returns 


Amount 


(') 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


71,433,691 


981,986,826 


54,243,790 


122,707,066 


45,621,372 


69,597,035 


43,038.511 


2,381,122 


2.782,861 


2.347.152 


16.705.236 


905.223 


2.108.714 


28,806 


2.236,020 


27.517 


112,524 


1.289 


2.379.31G 


17.087.248 


994.821 


2.073.026 


87.419 


2.270.157 


83.526 


110.54C 


3.893 


2.253.249 


17.467.381 


1.026.506 


2.020.691 


139.339 


2.167,023 


133.790 


88.738 


5.548 


2.164.565 


17.242.020 


1.003,797 


1.992.562 


167.652 


2.089.679 


180.735 


82.259 


6.917 


2.135.857 


18.920.614 


1.141.638 


2.188.406 


239.147 


2.065.535 


230.693 


76,281 


8.453 


2.171.021 


20.117.919 


1.291.473 


2.264.146 


298.385 


2.103.477 


288.822 


70.862 


9.563 


2.678.289 


24.218.925 


1.828.674 


2.641.182 


434.819 


2.617.338 


424.4 70 


67.009 


10,348 


2.515.796 


24.053.652 


1.746.896 


2.682.091 


469.437 


2,463,876 


459,028 


58.584 


10,409 


4.600.920 


46.193.721 


3.294.266 


5,162.705 


1.030.512 


4,507.422 


1.008.225 


101. 73C 


22,287 


4.243.097 


44,086.876 


3,147.721 


4.994.020 


1.167.326 


4.159.823 


1.142.858 


95.263 


24,469 


4.554,141 


47.232.059 


3.781.856 


5.235,522 


1,481,135 


4.481.884 


1.455.394 


89.963 


25,741 


4.193,305 


44.925,788 


3.607.378 


4,943,449 


1,567,303 


4.115.048 


1.535.055 


92.726 


32,248 


3,540,303 


42,556,900 


3.061.055 


4.841.723 


1,495.787 


3.483.628 


1.468.237 


71.49C 


27,550 


3,011,913 


39.021,480 


2.605.865 


4.520.822 


1.427.249 


2.962.283 


1.398.881 


67.414 


28.368 


4,866.102 


69.687,525 


4.212.646 


8.278.189 


2.662.669 


4.785.819 


2.611.712 


103.115 


50.957 


3,891,439 


59.334.088 


3,256.923 


7.016.212 


2,520.237 


3.820.906 


2.466.849 


94,187 


53.388 


3,154,936 


49.910.996 


2.567.077 


5.912.009 


2.361.286 


3.097.767 


2.310.622 


78,083 


50.664 


2,587,074 


43.231.786 


2.105.102 


5.094.053 


2.194.198 


2.536.43C 


2.141.623 


72.202 


52.576 


2,221,035 


37,416.088 


1.779.874 


4.289.690 


2.106.120 


2.178.776 


2.057.662 


59.423 


48.458 


6.193.888 


126.209.304 


5.448.807 


15.782,590 


7.489.488 


6.048.058 


7.263.314 


221.804 


226.174 


2.538.347 


63.347.238 


2.430.804 


8,572.242 


4,364.664 


2.449.647 


4.157.065 


146.803 


207.799 


3.191.949 


113.019,983 


3,006,386 


20.093.024 


12,068.195 


2.956.439 


10.192.432 


420.102 


1.875.764 


69,597.035 


932,287.939 


52.480,154 


111,848,972 


43.718,756 


69.597.035 


43.038,511 


544.466 


680.245 


2.265.344 


15.560.600 


828,249 


1.906.927 


53.483 


2.265.344 


27,820 


30.716 


25.663 


2.296.621 


16.300.990 


914,887 


1.985,771 


108.760 


2.296.621 


84.493 


27.848 


24,267 


2.178.399 


16.472.202 


950,727 


1,895.806 


149.105 


2.178.399 


134.621 


13.888 


14.484 


2.096.759 


16.325.549 


936.526 


1,873.551 


190.782 


2.096.759 


181.710 


14,453 


9.072 


2.073.378 


17.990.045 


1.081,279 


2,076.535 


239,313 


2.073.378 


232.170 


13.802 


7,143 


2.116.209 


19.338.103 


1.237.223 


2.162.816 


302.484 


2.116.209 


290.862 


16.070 


1 1 .622 


2.622.732 


23.356.527 


1.776.648 


2.521.734 


434.643 


2.622.732 


425.818 


11.452 


8.825 


2.470.345 


23.363,952 


1.703.586 


2,579.303 


467.811 


2,470,345 


460.874 


13.133 


6.937 


4.525.860 


44,900,390 


3.218.357 


4,972.94£ 


1,025,611 


4,525.86c 


1.013.453 


26.67C 


12.358 


4.176.645 


42.979.946 


3.086.296 


4.826.076 


1.165.786 


4.176.645 


1.146.967 


28.811 


16.819 


4.481.876 


45.918.285 


3.714.480 


5.029.272 


1.470.147 


4.481.876 


1.467.692 


17,698 


12.455 


4.119.552 


43.666.995 


3.533.035 


4.745.934 


1.556.027 


4.119.552 


1.539.602 


18.973 


16,426 


3.485.291 


41.414.713 


3.004.894 


4.647.976 


1 .486.858 


3.485.291 


1.472.522 


16.478 


14,337 


2.959.599 


38.080.880 


2.559.169 


4.359.546 


1.417.154 


2.959.599 


1.402.453 


15.100 


14,701 


4.789.701 


68.182.665 


4.141.597 


8.017.702 


2.647.100 


4.789.701 


2.620.777 


26.714 


26,323 


3.820.328 


57.603.460 


3.188.835 


6.704.958 


2.492.991 


3.820.328 


2,474,212 


23.076 


18,780 


3.090.852 


48.436.227 


2.512.362 


5.643.433 


2.324.289 


3.090.852 


2.312.943 


13.999 


11,326 


2.532,879 


41.907.494 


2.051.513 


4.838.288 


2.164.577 


2.532.879 


2.148.036 


18.007 


16,542 


2.177.885 


36.403.640 


1.738.348 


4.102.787 


2.085.049 


2.177.885 


2.065.326 


16.273 


19,723 


6.027,304 


121.464.545 


5.288.694 


14.829.717 


7,343.84£ 


6.027.304 


7.282.411 


55.22C 


61,438 


2.414,375 


59.394.999 


2.313.712 


7,781.296 


4,182.255 


2.414.375 


4.148.785 


22.831 


33,470 


2.875.101 


93.225.731 


2.699.737 


14.346.595 


10.410.500 


2.875.101 


10.112.966 


103.254 


297.534 



Size of tax overpayment 



Total.. 



,$1 undef $25 

$25 under $50 

$50 under $75 

575 under $100 

5100 under $125 

;i ^^. under $150 

under $175 

jnder S200 

.. jj under $250 

5J5u under $300 

53UO under $350 

5350 under $400 

S400 under $450 

£450 under $500 ... 

S500 under S600 

5600 under $700 

1700 under $800 

iSOO under $900 

.1900 under $1,000 ... 

il noo under $1,500. 
under $2,000 
of more 



Size of refund 



Total.. 



1 urMJer $25 

25 under $50 

50 under $75 

75 under $100 

100 under $125 

125 under $150 

150 under $175 
175 under $200 . 
200 under $250 . . 

250 under $300 

300 under $350 

350 under $400 

400 under $450 

450 under $500 .... 

SOO under $600 

600 under $700 

700 under $800 . 
800 under $900 
900 under $1,000 .. 
1,000 under $1,500. 
1,500 under $2,000. 
2.000 ot more 



Foolnole(s) al end of table 



94 Individual Returns/ 1979 • 


Tax Computation and Tax Rates 




1 




Table 3.11— Returns With Tax Overpayment: Selected Items 


By Size of Tax Overpayment or Refund — Continued 






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












Income tan witrirield 


Estimated lax payments 


All olber la 


xpaymenls' 


Total refundable credits- i 




or refund 


Number 01 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 






(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 




Size of tax overpayment 




















Total 


68,672,696 

2.147.256 
2,142.251 
2.032.295 
1.987.350 
2.023.921 


150,495,976 

1.845.441 
1.911.704 
1.935.896 
1.966.305 
2.264.382 


3,644,313 

173.363 
165.831 
184.765 
143.319 
118.990 


14,342,740 

222.177 
220.109 
207.454 
186.410 
134.556 


1,776,714 

52.538 
52.869 
43.673 
29,048 
40,857 


2,295,622 

68.604 
25.597 
11.382 
19.162 
24.424 


5,120,664 

79,549 
89,747 
100.364 
105.873 
55.333 


1,397,992 

1,098 
3,054 
5,296 
6.336 
4.190 








$25 under $50 




$50 under $75 
$75 under $100 
$100 under $125 




$125 under $150 
$150 under $175 
$175 under $200 
$200 under $250 
$250 under $300 
$300 under $350 


2.051,718 
2,569,359 
2,439,236 
4,451,394 
4,110,712 
4.432.161 


2.374,721 
2,876,304 
3,005,541 
5,854,660 
5,862,374 
6,387.826 


122.576 
110.964 
65.979 
180.455 
150.121 
142,695 


158.161 
169.448 
120.242 
283.529 
234.110 
255.486 


36,519 
28,141 
29,130 
46,603 
41,762 
43,860 


21.731 
18.656 
14.086 
27.836 
25.540 
31.955 


79.962 
90.880 
69.133 
162.753 
209.215 
175.543 


7,944 
11,593 
1 1 .659 
27.192 
39.766 
41.733 


} 


$350 under $400 
$400 under $450 

$500 under $600 

$600 under $700 


4.077.565 
3.457.789 
2.920.888 
4.736,471 
3.819.025 


6.187.921 
6.011.331 
5.610.020 
10.346.785 
8.943.848 


135,578 
112,999 
106,237 
179,733 
145,251 


250.526 
239.516 
230.909 
390.326 
382.152 


33,641 
41,863 
44,453 
72,738 
67,569 


20.676 
17.543 
20.911 
38.061 
39.907 


205.177 
249.971 
268.970 
519.442 
553.121 


52.102 
69.120 
86.231 
166.064 
170.817 


■ 


$700 under $800 

$800 under $900 


3.091.370 
2.535.713 
2,184.769 
6.047.289 
2,449.984 
2.964.180 


7.709.082 
6.804.036 
5.983.454 
21.693.931 
11.683.768 
23.036.643 


122,500 
101,156 
60,714 
321,781 
195,878 
541.428 


345.425 
314.041 
242.460 

1,213.664 
929.080 

7.612.940 


77,859 
54.697 
61.267 
250,852 
180,881 
445,894 


40.943 
26.504 
34.838 
150,265 
113,836 
1,502.966 


529.952 
441.317 
406.776 
647.922 
35.723 
23.941 


178,117 
145,003 . 


$900 under $1 000 


135,363 J. 


$1,000 under $1,500 
$1,500 under $2,000 
$2,000 of more 


214,19Sl 
10.4231 
8.671 1 


Size of refund 


















Total 


67,925,395 


147,254,889 


1,955,847 


5,617,343 


1.629.827 


1,302,607 


5,107,511 


1,396,76: 


$1 under $25 
$25 under $50 
$50 under $75 
$75 under $100 
$100 under $125 


2.117.354 
2.124.766 
2.013.809 
1.970,427 
2.001.837 


1.747.160 
1.691.871 
1.896.755 
1.928.702 
2.229.620 


105,969 
105,908 
114,895 
81,118 
61,910 


183,985 
165,030 
129,707 
107.836 
61.968 


45.463 
55.297 
42.397 
27.726 
37.109 


28,114 
34,535 
13,191 
19,435 
20,003 


80.748 
90.876 
99.606 
105.667 
55.159 


1.15C • 
3.09E i' 
5.258 j 
8.36C 1 ^ 
4.257,: 


$125 under $150 
$150 under $175 
$175 under $200 
$200 under $250 
$250 under $300 
$300 under $350 


2.037.071 
2.549.433 
2.422.655 
4.424,614 
4,088,412 
4,404,566 


2.351.432 
2.842.017 
2.958.256 
5.801.130 
5.810.516 
6.319.425 


71,000 
59,764 
45,346 
109,413 
87,845 
75,789 


67.143 
68.395 
59,342 
144,909 
118,828 
115.654 


35.243 
24,530 
25,057 
45,092 
36.485 
38.202 


16.607 
14.350 
1 7.889 
25.625 
23.420 
22.499 


80.014 
91.171 
88.678 
162.932 
206.466 
177.034 


7,94e ' ; 

11, 6i; 1 

11.62ii 
27.09e 
39.56; 
42.181 


$350 under $400 
$400 under $450 
$450 under $500 
$500 under $600 
$600 under $700 


4,049.816 
3.430.266 
2,899,549 
4,704,506 
3,786,456 


6.126.321 
5.936.642 
5.552.313 
10.279.664 
8.829.903 


61,292 
64,362 
58.556 
107.723 
80.210 


105.645 
109.057 
106.134 
186.239 
167.922 


33,047 
39,994 
40,704 
71.766 
64.424 


18.231 
19.870 
30.179 
32.754 
29.546 


206.980 
250.027 
266.966 
520.185 
551.584 


52.23e 
69.26! 
66.07; 

166.52; 

170.85« 


$700 under $800 
$800 under $900 
$900 under $1,000 
$1,000 under $1,500 
$1,500 under $2,000 
$2,000 of more 


3.065.591 
2.516.123 
2,165.818 
5.969.565 
2.383.859 
2.796.902 


7.625.784 
6.740.606 
5.914,543 
21.365.201 
11.578.807 
21.528.223 


62.503 
52.825 
40.853 

169.764 
89.042 

249,760 


132.617 
96.484 
109.735 
461,845 
292.929 
2.563.938 


70.097 
48.801 
58.538 
232.510 
169.626 
387.719 


32.305 
22.639 
26.500 

112.643 
81.531 

656.542 


526.286 
439.179 
406.270 
644.526 
35.389 
21.768 


1 77.26V 
1 44.46!' 
135.36f 
213.87: 
10.28! 
8.39: t 


1 



'Consists o( payment with request lot eilension of filing time, plus excess social security taxes withfield, credit for lax on gasoline, credit from regulated investment companies, and olher (axpayments. 
'Consisis of the refundable portions of Ihe earned income credit and Ihe business energy investment ciedit. 
NOTE Detail may not add to total because of rounding 



^ Individual Returns/ 1979 • Tax Computation and Tax Rates 

;rable 3.12 — Returns With Maximum Tax on Personal Service Income: Adjusted Gross Income, Personal Service Net Income, 
Taxable Income, and Income Tax Before Credits, by Size of Taxable Income 

All (igures are estimates based on samples— money amounts are in thousands o( dollars) 



95 



Tai computation items 



Size ol laiable income 



$41,500 under S44.700 



Numt}er ol 
returns 



$44,700 under $60,000 



(21 



15) 



Vdjusled gross income 

'ersonal service income 

:)eductions against personal service income 

Personal service net income 

'anable income 

rax preference odset 

Personal service taxable income: 

Total 

Zero bracl(et amount 

Subject to regular rates 

Subject to maximum rale on personal service income . 

5ttier taxable income 

'ax generated: 

At all rates 

At regular rates 

Total 

On personal service taxable income 

On ottier taxable income 

At maximum rate on personal service income 



378.863 
378.863 
170.365 
378.863 
378.863 
83.032 

376.863 
378.863 
378.863 
376,863 
321.404 

378.863 

378.863 
378.863 
323.481 
378.863 



56.651.682 
52.764.128 
2.054.930 
50.709,198 
46.007.716 
596.089 

40.331.187 

1.240.113 

20.719.539 

18.371.536 

7.676.529 

21.385.165 

12.199.546 
7.188.033 
5.011.513 
9.185.673 



1.285 
1.285 

•144 
1.285 
1.285 

•266 

1.285 
1.285 
1.285 
1.265 
•418 

1.285 

1.285 
1.285 
•418 
1.285 



69.996 
75.953 

•577 
75.376 
55.686 

•153 

55.443 
2.956 

50.372 
2.116 
•243 

18,400 

17,342 

17,209 

•133 

1.057 



12,964 
12.964 

6.384 
12.964 
12.964 

1.070 

12.964 
12,964 
12,964 
12.964 
6.642 

12.964 

12.964 
12.964 
8.936 
12.964 



794.269 
674.871 
67.528 
607.343 
676.904 
1,578 

645,772 
29.798 

516.352 
99.622 
31.132 

242.317 

192.510 

175.062 

17.448 

49.808 



Size of taxable income— Continued 



Tax compulation items 



$60,000 under $100,000 



Number ol 
returns 



$100,000 under $200,000 



$200,000 or more 



Number ot 
returns 



(7) 



(8) 



(9) 



(10) 



adjusted gross income 

■ersonal service income 

leductions against personal service income 

'ersonal service net income 

axable income 

ax preference offset 

'ersonal service taxable income: 

Total 

Zero bracltet amount 

Subiect to regular rates 

Subject to maximum rate on personal senrice income.. 

)ther taxable income 

ax generated 

At all rates 

At regular rates 

Total 

On personal service taxable income 

On other taxable income 

At maximum rate on personal service income 



169.865 
189.865 

87.581 
189.865 
189,665 

31.730 

189.865 
189.865 
189.865 
189.865 
156.049 

189.865 

189.865 
189,865 
157,213 
189,865 



18,368,221 
18,621,672 

798.962 
17.822.710 
15.149.085 

100.641 

14.111.402 
626.016 

10.453.372 
3.032.015 
1.037.662 

5.725,275 

4.209,325 

3.627.803 

581.522 

1.515.960 



136.510 
136.510 

61.803 
136.510 
136.510 

34.377 

136,510 
136,510 
136,510 
136,510 
120.556 

136.510 

136,510 
136,510 
121,114 
136,510 



21,340,104 
20,176.229 

645.711 
19.330.516 
18.135.986 

221.223 

15.750.041 
454.335 
7.580.413 
7.715.293 
2.385.945 

7.965.048 

4.127.456 
2.632.186 
1.495.270 
3,657,612 



36,239 
38,239 
14,453 
38,239 
38,239 
15,589 

38,239 
38,239 
36,239 
38,239 
35,739 

38,239 

38,239 
38,239 
35,800 
38,239 



(12) 



16.279.093 
13.015.403 

342.152 
12.673.252 
13.990.055 

272.494 

9,768.528 
127.008 
2.119.030 
7.522.490 
4.221.527 

7.414.146 

3.652.912 

735.773 

2.917.139 

3.761.236 



'Estimate should be used with caution because ot the small numtier of sample returns on which it is based 
Includes prior year returns with both maximum and alternative tax computations 
NOTE Detail may not add lo total because ot rounding 



96 



Individual Returns/ 1979 • Tax Computation and Tax Rates 









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Section 4 



Taxpayers Age 
65 or Over* 



Contents 



Introduction, 101 

Returns with age exemptions, 101 



Text tables 

4A Returns of taxpayers age BS or over: selected 
tax items by marital status and sex of taxpayer, 
102 



Figure 

4A Number of returns with age exemptions, and 
number with retirement income credit/credit for 
the elderly, 1969-1979, 104 



Basic tables 

4.1 Returns of taxpayers age 65 or over: selected 
incone and tax items by size of adjusted gross 
inccme, 105 

4.2 Itemized deduction returns of taxpayers age 65 
or over: itemized deductions by type and by size 
of adjusted gross income, 110 



Introduction 



This section presents data for returns on which one 
addi tional exemption was claimed for each taxpayer 
age 65 or over. For 1979, the filing requirement for 
a single person age 65 or over was $4 , 300 in gross 
income (ccmpared to a $3,300 requirement for those 
under 651, while for a person who qualified as a 
"surviving spouse" the amount was $5,400 ($4,400 for 
those under 65) . For joint returns, if one spouse 
was 65 or over, the filing requirement was $6,400 and 
it was $7,400 if both spouses were 65 or over 
(ccmpared to a $5,400 requirement for joint returns 
with both spouses under 65) . The reason for the 
higher filing requirements was that the extra age 
exemptions made taxpayers below these limits nontax- 
able in any case. 



Returns with Age Exemptions 

Persons age 65 or over benefitted fron certain 
special tax provisions under the Internal Revenue 
Code. These included: 

(1) an additional $1,000 exemption for each 
taxpayer age 65 or over, 

(2) the exemption from taxation of social security 
inccme, a major source of incone for many older 
persons, and 

(3) the "credit for the elderly." 

Table 4A shews selected items reported on returns 
of taxpayers age 65 or over, classified by marital 
status and sex of taxpayer. For 197<i, 8.7 million 
returns, accounting for $130.8 billion of adjusted 
gross inocme and $22.1 billion of total income tax, 
were filed by taxpayers age 65 or over. Joint 
returns (4.9 million) and returns of single persons 
(3.5 million) accounted for 97 percent of those filed 
for taxpayers age 65 or over. 

For 1978 and earlier years, data on all returns 
with credit for the elderly were included in this 
section. For 1979 this information is not shown in 
Section 4; hcwever, limited data are available in 
Section 3 of this report. 

Figure 4A shows, for the years 1969 through 1979, 
the divergent trends for the number of returns with 
age exemptions compared to the number of returns with 
either a retirement income credit or a credit for the 
elderly. As a result of the Tax Reform Act of 1976, 
the credit for the elderly replaced the retirement 
income credit which was in effect for 1975 and 
earlier years. The effect of the 1976 law was to 
increase the number of returns with the credit at the 
lower income levels while decreasing the number at 
the higher income levels. However, the Tax Reduction 
and Simplification Act of 1977 allowed taxpayers to 
compute their 1976 credit under either the new or old 
law. During this time period (1969-1979) the number 
of returns with age exemptions increased from 7.2 
million to 8.7 million. This development 
corresponded to the increase in the elderly popu- 
lation during this period. The decreases that 
occurred in age exemptions for 1970 and 1971 were 
associated with similar declines in the total number 
of returns filed. Both situations occurred because 
changes in the tax laws raised the filing 
requirements for both 1<^70 and 1971. 

However, during this same time span, the number of 
returns with the retiranent income credit or the 
credit for the elderly declined from 1.7 million to 
0.6 million. This apparent contradiction is 
explained by the effect of the earned income 
limitation on the retirement income credit, and the 
adjusted gross income limitation on the credit for 
the elderly. These limitations remained constant 
during this period (1969-1979) and thereby reduced 
the number of taxpayers eligible for the credit as 
inflation raised more income levels above these 
limitations. 



*Tom Gearin was responsible for the review and analysis of the data in this section. 
He was assisted by Clementine Brittain. 



101 



102 Individual Returns/1979 • Taxpayers Age 65 or Over 

Table 4A.— Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status and Sex of Taxpayer 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Marital status and sex of taxpayer 



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, total 

Filed by husbands 

Filed by wives 

Returns of heads of households, total 

Filed by men 

Filed by women 

Returns of surviving spouses, total 

Filed by men 

Filed by women 

Returns of single persons, total 

Filed by men 

Filed by women 



Marital status and sex of taxpayer 



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, total 

Filed by husbands 

Filed by wives 

Returns of heads of households, total 

Filed by men 

Filed by women 

Returns of surviving spouses, total , 

Filed by men 

Filed by women 

Returns of single persons, total 

Filed by men 

Filed by women 

Footnotes at end of table. 



Number of 
returns 



(1) 



Adjusted 
gross 
income 

less 
deficit 



(2) 



8,661,655 



4,933,570 

2,658,883 

1,903,670 

371,017 

107.630 

59,434 
48,196 

122,339 

38,070 
84,269 

2,160 

*741 
*1,419 

3,495,956 

910,254 
2,585,702 



130,793,580 



88,903,440 

47,750,920 

34,684,849 

6,467,672 

1,237,411 

650,869 
586,541 

1,654,332 

524,909 
1,129,424 

56,551 

*35,658 
*20,893 

38,941,846 

10,449,601 
28,492,244 



Exemptions 



Number of 
exemptions 



(3) 



25,674,779 

18,022,749 

10,755,746 
6,123,545 
1,143,458 

230,785 

127,931 
102,852 

348,222 

113,446 
234,776 

6,549 

*2,291 
*4,258 

7,066,476 

1,845,319 
5,221,157 



Amount 



(4) 



25,625,460 



18,000,223 



,743,252 
,114,359 
,142,612 

230,531 

127,681 
102,850 

348,221 

113,445 
234,776 

6,549 

*2,291 
*4,258 



7,039,936 



835,785 
204,151 



Returns with zero 
bracket amount only 



Number of 
returns 



(5) 



6,062,370 



3,336,302 

1,782,647 

1,304,442 

249,213 

61,086 

32,447 
28,639 

85,220 

31,194 
54,026 

*1,662 

*244 
*1,418 

2,578,100 

670,523 
1,907,577 



Zero 
bracket 
amount 



(6) 



15,699,474 
I 
9,979,756 I 

5,242,514 

3,983,642 

753,601 

92,768 

48,519 
44,249 

183,237 ' 

61,866 
121,371 

*5,170 

A348 > 
*4,821 

5,438,544 

1,390,966 
4,047,578 



Returns with itemized deductions 



Number of 
returns 



(7) 



Total 

itemized 

deductions 



(8) 



1,925,961 15,764,691 



1,140,864 

586,151 

466,622 

88,091 

34,146 

18,074 
16,072 

26,993 

6,405 
20,588 

*498 

t 
t 

723,460 

168,806 
554,654 



Zero bracket amount 



Number of 
returns 



(9) 



Amount 



(10) 



1,831,895 5,256,059 



10,404,632 

5,745,495 

4,041,728 

617,408 

181,068 

106,736 
74,332 

172,844 

49,406 
123,438 

*6,089 

■1- 
t 

5,000,058 

1,266,364 
3,733,694 



1,106,688 

565,072 

457,611 

84,005 

33,381 

17,311 
16,070 

26,990 

6,402 
20,588 

*498 



t 

664,338 

153,606 
510,732 



3,664,860 

1,866,559 

1,514,200 

284,101 

54,380 

28,943 
25,437 

60,935 

14,725 
46,211 

*1,693 

t 

t 

1,474,191 

349,246 
1,124,945 



Excess itemized 
deductions 



Number of 
returns 



(11) 



1,904,098 

1,126,496 

575,297 

463,108 

88,091 

33,395 

18,024 
15,371 

25,618 

6,405 
19,213 

*498 



718,091 

168,295 
549,796 



Amount 



(12) 



10,125,456 

6,545,355 

3,766,061 

2,460,459 

318,835 

123,570 

76,055 
47,514 

110,767 

34,675 
76,093 

*4,395 

+ 
t 

3,341,368 

878,773 
2,462,595 



Individual Returns/1979 • Taxpayers Age 65 or Over 103 

3 1 o 4A. — Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status and Sex of Taxpayer — Continued 
1 figures are estimates based on samples — money amounts are in thousands of dollars] 



Marital status and sex of taxpayer 



Taxable income 



Number of 
returns 



Amount 



Total tax preferences 



Number of 
returns 



Amount 



Additional tax tor 
tax preferences 



Number of 
returns 



Amount 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All returns, total 

lit returns of husbands and wives, total... 

'th age 65 or over 

isband age 65 or over; wife under 65 

' f e age 65 or over; husband under 65 

; rate returns of husbands and wives, total. 

luj by husbands 

-led by wives 

Mrns of heads of households, total 

led by men 

led by women 

urns of surviving spouses, total 

led by men 

led by women 

; rns of single persons, total 

led by men 

.led by women 



7,894,265 



4,442,990 

2,347,719 

1,762,053 

333,218 

94,467 

49,758 
44,709 

U2,210 

37,596 
74,614 

2,160 

*741 
*1,419 

3,242,438 

824,129 
2,418,309 



97,215.351 
65,885,896 



34,177, 

26,607; 

5,101, 



142 
342 
412 



932,828 



488 
443 



,832 
,996 



1,219,063 

,993 
,070 



379, 
839, 



45,607 



*29 
*16 



,024 
,583 



29,131,957 



7,926 
21,205 



,728 
,229 



94 


252 


5 


782,433 


69 


092 


4 


134,781 


42 


583 


2 


549,779 


23 


788 


1 


452,378 


2 


721 




132,624 




315 




40,213 




251 




30,693 




64 




9,520 




603 




60,331 




311 




47,258 




292 




13,073 




t 




t 




t 




t 


24 


,241 


1 


,547,055 


6 


,611 




332,158 


17 


,630 


1 


,214,897 



37,978 

27,042 

17,589 
8,409 
1,044 

440 

98 
342 

434 

177 
*257 

t 

t 

10,061 

2,277 
7,784 



250,405 

189,419 

110,835 

71,650 

6,934 

2,144 

1,221 
923 

4,444 

3,428 
*1,016 

t 

t 

54,397 

15,669 
38,728 



Income tax after credits 



Total income tax 



Marital status and sex of taxpayer 



Number of 
returns 



Amount 



Number of 
returns 



Amount 



(19) 



(20) 



(21) 



(22) 



All returns, total. 



It returns of husbands and wives, total. 



ith age 65 or over 

isband age 65 or over; wife under 65 

fe age 65 or over; husband under 65 

irate returns of husbands and wives, total.. 



.led by husbands, 
.led by wives . . . . 



tms of heads of households, total. 



.led by men 

.led by women 

ims of surviving spouses, total. 



.led by men 

.led by women 

ims of single persons, total. 



.led by men . . . 
.led by women. 



6,176,549 

3,422,813 

1,746,434 

1,405,059 

271,320 

72,957 

38,225 
34,732 

82,851 

24,043 
58,808 

*1,916 

*497 
*1,419 

2,596,012 

656,745 
1,939,267 



21,859,240 



15,230,076 

8,257,786 

5,975,810 

996,480 

254,941 

130,559 
124,382 

269,993 

90,559 
179,433 

*11,725 

*9,570 
*2,155 

6,092,505 

1,768,173 
4,324,331 



6,181,511 



3,426,949 

1,749,651 

1,405,899 

271,399 

73,285 

38,263 
35,022 

82,875 

24,066 
58,809 

*1,916 

*497 
*1,419 

2,596,486 

656,897 
1,939,589 



22,109,644 
15,419,495 



8,368 
6,047 
1,003 



,621 
,460 
,414 



257,085 



131 
125 



,780 
,305 



274,436 



93, 
180. 



987 
449 



*11,726 



*9 
*2 



,571 
,155 



6,146,902 



1,783 
4,363 



,842 
,060 



Istimate should be used with caution because 

)ata deleted to avoid disclosure of informati 

Is. 

>TE; Detail may not add to total because of rounding. 



of the small number of sample returns on which it is based. 

on for specific taxpayers. Deleted data are included in the appropriate 



104 



Individual Returns/1979 • Taxpayers Age 65 or Over 



Figure 4A 

Number of Returns with Age Exemptions, and Number with Retirement 
Income Credit/Credit for the Elderly, 1 969-1 979 



Number of Returns (Millions) 




Number of Returns with Age Exemptions 



Number of Returns with Retirement Income Credit/Credit for the Elderly 



1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 1979 



Year 



Individual Returns/1979 • Age 65 or Over 



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Individual Returns/ 1979 • Age 65 or Over 



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1 
1 


1 


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6.747 
•6.824 
•476 
•52 
6.281 
■4 263 


7,245 
8,015 
19,181 
14414 
•21 516 


•4,431 
4,612 
20.238 
•14.188 
21.492 


13.196 

•22.243 

•10.569 

40.442 

•7.390 


68.800 
101.065 
107.573 
117.270 
1 55.806 


109.943 
196.113 
182,923 
67,714 
91 860 


C 


§1 


IIIP 


•6,750 
•1,437 

•12,607 
■9,435 

•21,516 


•4,399 
4,612 
20,238 
•11,333 
21,492 


12.790 
•22.243 
■10.569 
40.442 
•7,390 


68.759 
101.065 
107.573 
117.270 
155.805 


109.943 
195113 
182.921 
67.712 
91.860 


S 

s 


24.643 
70.372 
54,951 
93,840 
1,199,070 


ll 

Z - 


in 


240.773 

3,314 

•1.138 

•1,241 

•676 

9.961 


10,171 
10.665 
13.104 
10.410 


•7.208 
7.478 
7.905 

•4.316 
8.380 


4.697 
•6.344 
•7,292 

5,379 
•3,001 


20,527 
13,262 
16,152 
13,485 
16,981 


7,758 

8,756 

4,070 

787 

364 


V 

3 


Si 


1 1 lo 


•7,663 
•4,434 
•5,708 
•8,318 
■11,040 


•7,015 
7,478 
7.905 

•3.259 
8.360 


3,961 
•5344 
•7,292 

5,378 
•3,001 


20.458 
13.262 
15152 
13.485 
16,981 


7.758 

8,756 

4,069 

786 

364 


i 


21,221 
55,410 
36,287 
25713 
102.142 


1 


1 

E 
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cy 


c 

3 


-73.106 

-345 

3.478 

24.910 

79.032 

51 090 


99.920 
150.982 
155,616 
159,404 
132 226 


152.276 
134.447 
193.947 
105572 
129.267 


67.024 
84,376 
140,042 
110,793 
73,515 


401,073 
312,955 
329.282 
287.030 
453.366 


262,494 
326,546 
163,750 
32,177 
19 36Fi 




V 


1 :^l 


52,439 
100,319 
107,364 
137,840 
112,210 


141.150 
122.826 
175.926 
107.956 
126.667 


76,193 
84,431 
129,831 
110,703 
73,515 


400.284 
310.450 
328.269 
287.030 
453.384 


262.371 

326,673 

163,702 

32,177 

19,355 


s 


85.057 

698.148 

715509 

495.751 

2,588.028 


1 


S 


c 

s 


28.071 
6.269 
39.173 
46,560 
95,415 
82721 


93,819 
123,019 
90.321 
93,757 
72668 


64.063 
60.660 
57,579 
45.538 
52.286 


37.659 
30,177 
37,413 
35,757 
30.336 


116.741 
81.553 
82,754 
53,360 
58,790 


25,210 

25,770 

8,556 

1.406 

61S 


a 
I 


Si 


1 iSS 

• eo 


42,134 
66,603 
65.603 
81.970 
65.403 


59.495 
55.544 
65.641 
45.919 
51.946 


35.805 
30.169 
35133 
35.590 
30.338 


118.647 
79.994 
82.115 
53.360 
58.619 


25,171 

25,725 

8,555 

1,406 

615 


(M 

? 


300.209 
473.584 
291.126 
171.344 
456.755 


1 

1 

c 

s 


i 

s 

T3 

C 


< 


i 


u 

IV 

CO 

w 


34.862 

10.619 

63.847 

152,153 

271,894 

604 353 


994,194 
1,167.092 
1.369.134 
1.110.726 
1 105 743 


1,159.235 
979.879 
933.136 
872.042 
862.196 


806.962 
691.364 
730.429 
546.802 
467.087 


2,038,016 

1,599.200 

1.235.570 

744.194 

570.936 


189,386 

236,190 

84.548 

19.320 

9313 


e 


?! 


1 l£§ 


529.344 
547.847 

1.054.898 
961.201 

1,051,580 


1.099.729 
941.211 
905.631 
655.245 
851.449 


790.287 
691.054 
730.373 
526.497 
456.054 


2,037.873 

1,591,327 

1,233,452 

744,194 

570,766 


189,388 

236,037 

84,636 

19.320 

9.313 


01 

cm' 

(O 


1.137.728 
5.745,889 
4.816.488 
3.242.545 
5.727.874 


S E 
1 • 
z - 


1 


1 

a 
C 


9,709 

16,463 

52,911 

86,828 

148,454 

253 425 


323,566 
339156 
337.351 
277.250 
247 485 


>2e.598 
85.447 
72.911 
32.755 
19,106 


16.445 
95.387 
99.329 
64.137 
66.033 


247,530 
146,954 
146,326 
68,609 
53.039 


18.965 

17.695 

5.062 

832 

318 


41 


s 


U1CO 
' pp 

13 ri 

• Oi 


167.937 
194.650 
245,824 
246,601 
233,970 


216.621 
178.295 
169.337 
130.550 
117.781 


113,734 
95.380 
99.318 
62.734 
65,743 


247,404 
146.193 
145.569 
68.609 
52,970 


18.986 

17.677 

5.059 

832 

318 


1 

3 


567.790 
1.524.810 
838.817 
441.331 
705.351 








1 

1 


1 


i 
a 


50.187 

58,944 

89,416 

185,471 

291,696 

677 278 


1,033.683 
1,223.945 
1,417.468 
1,184.049 
1.149544 


1,208,273 

1,041,622 

952,354 

885,435 

698,623 


819.459 
759.154 
756.920 
566.729 
485.560 


2.116.430 

1.643.892 

1.370.360 

836.259 

635.785 


215.481 

255.599 

102,688 

21,925 

10 7S6 


! 




CM 


535,240 

674,173 

1.059.297 

1 .003.058 

1.094.766 


1.137.950 

1.001.493 

924.849 

878.537 

887.675 


801,055 
758,844 
756,863 
546,424 
485,528 


2.116.228 

1.636.019 

1.367.142 

836.259 

635.614 


215,481 

255.445 

102.576 

21.925 

10.756 




1.352.991 
6.008,688 
4,986,306 
3,388,822 
7.209.177 


E (C 

3 - 


s 




11,456 
21.176 
56.811 
92.801 
151.810 
257.939 


326.373 
344.967 
338.292 
281.475 
254.870 


233.293 
186.782 
174.484 
132.755 
122.514 


117.741 
97.448 

103.842 
65.988 
66.633 


250.353 
149.810 
152.056 
70.911 
54.076 


n n ■< -^ ri 
^ o - « n 
oi »■ ut" 


ce 
a 


s 


1 li! 

• OS 


167.937 
198.245 
245.871 
247.593 
241.355 


221.316 
179.530 
170.910 
130.550 
121.169 


115,030 
97,441 

103.831 
65.585 
68.343 


250.227 
149.049 
151.399 
70.91 1 
54.007 


19.433 

18.013 

5,145 

842 

325 


«0 


591.993 
1.545.977 
849.828 
454,552 
720,985 


i 


< 


s 


s 

o 
p 


1 73.867 
36.685 
128.033 
292.262 
603.672 
1 109 850 


1.321.068 
1.364,033 
1,685,349 
1,497,716 
1 303 622 


1.344.558 
1,281.024 
1.292.700 
1.001.585 
913.638 


799.684 
784,550 
996,760 
748,600 
585,892 


2,819.242 
2.097.924 
2.758.297 
1.593.464 
2.074.174 


1,063,368 

1,265,931 

676.141 

204.359 

221 991 


ff 

; 

s 




cMin o) 
■w P-. 

• d^-' 

•- OS 

• V 


805.834 
897.822 
.335.244 
.396.212 
.260.393 


.275.553 
.219.527 
.262.231 
908.275 
894.601 


778.004 
784.550 
967.934 
743.831 
685.737 


2.818.262 
2.075.763 
2.755.001 
1.593.356 
2.056.575 


1,053.241 

1.254.843 

677.996 

204.331 

221.828 


s" 

n 


2,344.368 
7.171.788 
5.833.504 
4.015.486 
14.775.891 








r^ 


IV 


47.019 
70.673 
167.639 
254.974 
368,167 
536 158 


587,686 
580,195 
573,394 
444,416 
384 409 


367.324 
325.634 
295149 
232.236 
219.278 


167.802 
171.494 
173.004 
142.994 
127.206 


467.031 
306.649 
320.264 
155.248 
157.424 


60.571 

60.758 

19.625 

3.061 

1 230 


(0 

00 


\n ID 


1 to OS in 

• CD<5S 

dd 
c^ 


313.167 
340.921 
442.434 
406.751 
365.686 


347.935 
311.806 
289.949 
221.954 
217.613 


164.277 
171.493 
170.511 
141.537 
125.915 


486.844 
303.558 
317.922 
155.238 
155.788 


60.532 

60.695 

19.618 

3.080 

1.229 


1 

(O 


1.444.630 
2,570,102 
1,440,621 
782,500 
1,571,882 


1 
• 

1 

c 
gi 

1 


2. 

c 


"c 
< 


(D 


IV 

r- 

CN 

s 


70,109 
5,473 
17,224 
25,699 
75,975 
145 807 


213,110 
208,031 
204.168 
275.131 
191 083 


294.130 
351.223 
386.049 
263.120 
218.565 


212.310 
207,609 
222,884 
349,322 
163,025 


,044,588 
934,922 
,580,363 
,003,937 
,733,310 


.068,759 
,998.247 
.703.833 
733.589 
900 944 




cy 


IV CO 

cy o 

eM*d 


132.349 
144,946 
165,202 
246,963 
189.573 


269.800 
333,684 
385.684 
228.490 
218.562 


206.074 
206.673 
221.653 
341.368 
160.905 


043.193 
922.404 
645.108 
003.185 
720.480 


068.732 
996.845 
703.083 
733.587 
900.944 


eo" 

s 


340,286 

1.091,523 

1.513.066 

1.155.349 

12,802.491 














li 


£ 


1 


13,671 
12,499 
22,701 
46,014 
92,313 
138 102 


178,904 
172,597 
171,538 
161.695 
124 321 


131.284 
1 50.323 
133.611 
92.235 
86.152 


77.370 
73.182 
82.094 
78.853 
50.884 


230,354 
164 477 
206,197 
114,776 
124,800 


54.124 
53,977 
18.387 
2.976 
1 187 


r 

CN 


i 


1 iSS 

■V p 
d V 


13.542 
18.354 
35.738 
53.732 
20.110 


23.750 
41.974 
32.887 
85.324 
86.143 


75 714 
73.175 
80.881 
77.443 
50.594 


230,286 
161,427 
203,977 
114,756 
124,154 


54.085 

53,932 

18,380 

2,975 

1,187 


i 


325.300 
809.055 
593.605 
362.383 
971.255 






1 


1 


5" 




71,991 
6,654 
19,690 
31,211 
87,620 


234.258 
231,906 
228.582 
298.712 
208 939 


313.023 
373.356 
406.417 
276.871 
230.796 


224.347 
220.349 
235.390 
360.461 
171.131 


1 .080.680 
962.392 
1.713 448 
1.023.590 
1.754.040 


1.077.758 

2.007.310 

1.706.972 

734.086 

901 141 


a 

(J 


s 


1 l^K 

CM'd 


143.404 
157,890 
182,906 
271,121 
205777 


287.735 
354.585 
405,949 
241,651 
230,792 


217.987 
219.211 
234.037 
352.473 
168.981 


1,079,254 
949,495 
1.677.952 
1.022.836 
1.741.150 


1,077,723 

2.005,899 

1.706.221 

734.084 

901.141 


5 
s 


379.279 

1,202.400 

1 .600.463 

1.211.578 

12.961.416 


5 ^ 
^ o 


CO 


Ol 

s 


16.083 
12.669 
35.660 
59.170 
1 1 1 .926 
157 130 


216,719 
206,342 
217,765 


s 


59.225 
58.616 
57.237 
08.182 
00.256 


87.361 
93.695 
96.410 
87,084 
60,736 


262.04 1 
195.104 
225.034 
125.719 
133.413 


55.847 
55.774 
18.717 
3.009 
1 201 


OI 

p 

s 


i 


1 lis 

o o 


25671 
35,625 
64,751 
94.678 
45.113 


51.641 
58.635 
55512 
01.271 
00.247 


85.705 
93.888 
95.197 
85.674 
60.446 


261.905 
192.054 
222,814 
125,709 
132,777 


55.608 
55.729 
18.710 
3.008 
1.201 


i 


394,638 
999,751 
693,716 
425,486 
1.075.859 












i 

1 


7 
( 

c 

< 






0,000 under $11,000 . . 
1.000 under $12,000 .. 

2.000 under $13.000 

3.000 under $14,000 .,. 
4.000 under $15.000 


5,000 under $16,000 ... 
6,000 under $17,000 .,,. 
7.000 under $18,000-- 

8.000 under $19.000 

9.000 under $20.000 


$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40,000-- 
$40,000 under $50,000 
$50,000 under $75,000 


$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500.000 . 
$500,000 under $1,000,000 


1 

I 

s 

< 

2 
« 


i 

og 
cnc 

^' 

5 S 
fl 


$2,000 

$3,000 
$4,000 
$5,000 


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


















gross income 
300 

$2,000 

$3,000 




§ 




8 








r $100,000 

er $200,000 

er $500,000 

er $1,000,000 

more 


Total nontaxable returns 

All relurns. summary 

Under S5.000 

$5,000 under $10,000 

$10000 under $15,000 

$15,000 uniler $20.000 

$20,000 or more 


g 




g 

a 


c 

g 




g 


a 












r $11,000-- 
r $12,000-- 
r $13,000 .. 
r $14,000 -- 
r $15.000 -- 


r $16.000.. 
r $17,000 . 
r $16,000-- 
r $19,000-- 
r $20,000 


r $25,000 - 
r $30,000.. 
r $40,000 
r $50,000 - 
r $75,000 


Infill 

5S = = = = 

,0^0 OOC 


S5.000 under 
S6.000 under 
$7,000 under 
$8,000 under 


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


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


0.000 unde 
1.000 unde 
2.000 unde 
3.000 unde 
4.000 unde 


5.000 unde 
6.000 unde 
7.000 unde 
8.000 unde 
9.000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 una 
$200,000 uno 
$500,000 und 
$1,000,000 


MMIAMM 


mv*vivt*/i 


VtVUAVttft 


M MMiA M 



Individual Returns/1979 • Age 65 or Over 



107 















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Section 5 



State Data' 



Contents 

Intrcx3uction, 113 

State data, 113 

Method of geographic coding, 113 



Figure 

5A Returns with unenployment ccmpensation as a 
percent of all returns by State, 1979, 114 



Basic tables 

5.1 Selected sources of incone and tax items, by 
States, 115 

5.2 All returns, returns with zero bracket amount 
only, and returns with itemized deductions by 
type, by States, 119 

5.3 All returns: incone tax before credits, tax 
credits, and taxpayments, by States, 123 

5.4 Returns with residential energy expenditures: 
expenditures by type and computation of the 
energy credit, by States, 127 

5.5 All returns: adjusted gross income, salaries and 
wages, exenptions, and incone tax, by size of 
adjusted gross income and States, 130 



Introduction 

Data in this section classify taxpayers by State, 
based on the address reported on the tax return as 
described below. For 1979, information is shown for 
sources of income (table 5.1), itemized deductions 
{table 5.2), and tax credits and taxpayments (table 
5.3). Table 5.4 presents details on the computation 
of the residential energy credit. Table 5.5 presents 
data for selected items for all returns and joint 
returns, classified by both State and size of 
adjusted gross income. 

For 1979, unemployment compensation was a new item 
on the tax return. Figure 5A shows returns with 
unemployment ccmpensation as a percent of all returns 
by State. Generally, only those taxpayers who had 
other sources of income had to report unemployment 
ccmpensation. A detailed description of unemployment 
ccmpensation is given in section 1, "Returns Filed 
and Sources of Income." 



State Da ta 

The tables in this section classify taxpayers 
according to the State address reported on the tax 
return, including the District of Columbia and, as 
descrihsed below, Puerto Rico. Returns of service men 
and women who filed from Army Post Office (APO) and 
Fleet Post Office (FPO) 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. incone 
tax returns only if they had income from sources 
outside Puerto Rico or incone 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 excluded or deducted 
even if they ultimately had no tax liability as a 
result of these reductions to incone. 



Method of Geographic Co3ing 

Geographic coding of returns for Statistics of 
Income was based on the address at the top of each tax 
return. With some exceptions, only the State given in 
the address determined the classification of the re- 
turn. Separate codes were 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 to the street address and '^IP 
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 

(3) 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. 



*John Kozielec was responsible for the review and 
analysis of the data in this section. He was assisted 
by Brenda Harrison. 



113 



114 



Individual Returns/1979 • State Data 



Figure 5A 

Returns with Unemployment Compensation as a Percent of All Returns 

by State, 1 979 






D 



2% Under 5% 

5% Under 8% 
8% Under 11% 




11% Or Over 



Individual Returns/ 1979 • State Data 



115 













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eo 


































"« 


r- •»! OJ 00 


en o> to CD 


tficnc^oi 


CD CM •- to 


tD •- •- r- OD 


CD o} en CM 


CO in CM en CO 


CO CO CO CD tn 


in CO — m to 


^ r- to '- 


OD CD in CO 












a 


(O en o) 


o> en to -- 


01 r- a> eo 


CD "- eo en 


r- r- to CM 01 


^ CD r- tD CO 


CO CM in 


•- ^ r- tD CM 


to to to r~«. 


»- h- ^ O" 


OJ in <3) rv 














r- <£• CO to 


CM in to OJ '- 


O) •- r^ (O -- 


en eo r- to in 


■w CO CO m en 


co_ eq CM f--_ 


•- tD (O ^ — 


in o» ^ 05 


CM TT ID in 


CM to »» O) 


CD CO eo ^ 














in cd" r-" CO oo 


v' cd' co' en cm 


id' <n' a> "*' 


to" to" 1^" iri ir 




r-" CM* ^" r^' 


co' d cm" d CD 


to" iri r^' d in 


d '-" ^" r^' 


7-' 1^" d d IV 


rv" d d en 








c 




Ul 


OJ r- *- »j 


CO r^ -- en 


eo r*. en OD CO 


CO CM ■- to in 


•- tn CO r^ '- 


r- en h- •- 


[^ in CD in CO 


en to I' ■- in 


to in to en CM 


rv CM OD in oj 


CD rv CO CO 






1 


1 






O) -"T o> ■^ to 


CO •- in r~ 


m CO en r- CO 


CO. OJ 03 r- 


^ CO CO to to 


■v_ ■v CO en CM 


^ CO to CO CD 


03 tn in ^ en 


en in rv to CO 


7- CD CO rv IV, 


00 in OJ rv 








« 


co' co' c\i CO 


co' d to' ■*' CM 


to" in" co" •- 


V cm" cd' en ^ 


to" cm' f^' cm' en 


V CO* h-* xf in 


r-' iri h-" r-' oj 


cm" d d d TT 


d cm" d d to 


oi d V d in 


oi oi tn 


M 




1 




c 




— CM w 


OJ r- CO 




CM CO in CM 


CM 


■<t en CM 


to — ^ to 


- CMr- 


CMOJ OJ 




to 










12 


■<r -w CO en CO 


CM ^ r- 


cDinin-co 


01 in r- in CO 


tj) ^ O) in CO 


tM en in ^ 


^en en en en 


en eo "- 1^ 


- -WOCOCM 


rv 00 T- CO 


CO ^ OJOD 












T 


- 1^ ^ "V to 


CO in m 


T- in V en V 


tM to r~- to 


•- eo CO ■- O) 


CO »- 00 CD 


in (D •- ^ 


r*- o> O) m ^ 


CD CO m ■- CM 


^ CO in 00 •- 


•- to O) CO 


U) 


« 


c 


o 




(fi 


— CO CO c 


■>!■_ --_ en CM r^ 


CM CO in -II CM 


fv eo to -v CM 


tn CO CD OD T- 


en r^ (O to r- 


CM ^ •- CD 


T r- to en CO 


en in to t- X 


q IV. en cm in 


en CO in en 


o 




li 




c 


to" r-' C\j" cu' CO 


r- in cm' v in 


in co" d eo" r- 


d r-" cm' r-" t^ 


iri d d iri in 


-^ eo' iri eo' to 


d eo' od' iri 


cm" d d 1^' 


d to" r-" d CM 


cm' d T-' d ^ 


tt" d d V 




5 




c 


r- r^ in •- u" 


CO CM CD en 


in t-^ - '- tM 


r- r- en 


in (D ^ — c- 


CO OD m CO 00 


r*. m in CO CM 


O) ^ •- h- 


OJ tM O) to 


rv ID •- ^ 


CO rv OJ CM 


>- 


t/) 








'- CM CM CM CM 


tn CO CO ■v 


CD •-. CO ^ 


CO CM Tf in r- 


r- CM in eo eo 


to ^ V •- OJ 


en to to 


ocMin ^ ^ 


^ in CD fv 


- OJ ^ 


« 


o 




§2 

z 




a 


-' CO 


•- ^ CO 


- -T CM 




T- oj" co" »-■ 




oj" CD' cm' 


V ■-' V 


"'"' 


~'' 




E 


C 








"0 


<N CD CM O) CO 


r-. en en 


(^ CO en com 


men -w CM OJ 


h- CO •- CO 


en « in •- 


1^ O) 00 1^ r- 


CO CO CM CD V 


V to CM CM r- 


CO OJ in CO CO 




'S 


<u 






p 


01 m m r- CD 


ij in en CO 


CM h- ■^ ■v 




en in CO en ^ 


to ■- in -- 


r^ CM eo ^ eo 
oen CD <S in 


CD m CO ^ ^ 


5 Tf ojo to 
t& ojinoco 


CO r- CO CO 01 


CO tn in .- 


» 


(A 

g 


T, E 


1 






CO CO ® r- o) 


N. r- en c£ 


CO CM to h- r- 


^ eq CO tD_ V 


r- ^ CO CM O) 


CD eo CM CO 


in ^ "- O) 


01 CD 00 CD 


in CO en rv 


♦J 


» £ 




^ 


tn' ■<f ' ^' CM 


^ co" co" -" CO 


co' to' — ' OD' CD 


en en ^' n r^ 


en" eo' cm' en ^ 


to" cm" d d eo 


eo' ai ai co' 


d r-' en d •- 


r--" d 1 d T 


oj" cm" cm' d •- 


tv" d d rv" 




« c 


« 




e 


CO in ^ CD CD 


CO — CO in ■<! 


f^ tn CM CM 01 


»T f^ r- to m 




- oin CMcn 


CO r^ CO ^ eo 


r- CO •- •- 


(D a> CM (O 


— ^ eo in ^ 


to rv rv pv 




■D 


S7 




.- CO CO CO CO 


"-. ^. ""- —. «> 


CO ■"»■ en ^ —■ 


in r- tD_ CM_ I-- 


OJ r- 5 


in r- O) '- 


^ eo CO eo r- 


»» eo r- en 


r- *i CM ^ en 


CD CD ^ in 


V m to m 


X 










IT 


ai co' in d en 


d V ^ tri a 


d (d" ^' V m 


cd' iri cd' co' in 


•-' d in" r-" 


d t" ai in" CD 


iri to' r-" •- CO 


cm' r-' N-" v' m 


iri d V d r- 


oi ^" ai d 


d oi d 


|2 


C 


"i 


1 




u 


^ ^ ^ CD 




to CO to 


— ^ ^ CM 


eo eo CD CM <- 


CO 


in ^ to 


fv ^ ^ IV. 


»- CM tn 


to CM - e- 




•a 








"CN 




CO CO to ■>T 


eo OJ CM CO 00 


N- (D CM CO •>» 


O^toneo 


OtO^ CO r- 


■* -5 CD 1^ to 
CO in CM en CO 


oii^cnencn 


i^oj-eoeo 


-com^eo 


ojojeoo 


c 

<0 













m CO 00 


r^ CO r^ CD a 


to CM CO 


CM eo CD O) 05 


in »- in CD 


eo to r*. r- a 


O) r^ ■- CO in 


CM to eo •- V 


7- ^ in en 


eo CM 


s 

E 

03 

0) 

g 


o 






f 


in to CD tJ> in 




in Oi V CM CO 


eo CM to — _ r- 


CO to to CM to 




r- CD '- CD u 


en CO en O) Tt 


CM en CM to OJ 


CO en ■>!■ 


-» -» ID OJ 




: 






tvi 00" CD - O) 


— ' to co" in 


in" oi eo" •-" r- 


cm' eo" en <D cd 


^ TJ-' -g to to 
CM •- to OJ eo 


d cm" cm" ai to 


o( d r-" --" t- 


co" d d h-" •- 


r*-' d d d ffi 


d rv' rv IV.' (c 


d -"T oi d 








0> r- to r- to 


CO r- ■« '- 


^ ^ in c\i 


O) CM m 


r- n CD CD OJ 


in — « •- r- 


— ^ »- 


to CD in en CM 


en eo in to tc 


CD CO in 


E 


u 

c 




3 




(O ^ a> 


CM to CM to en 


— 'f eo en 


oj en eo in -ir 


« in r- r- CO 


O) CO CD CO V 


■r- in '- to c\ 


'^. ^. ^. "^ ■« 


^ ojr-. m m 


.- - rv (DCT 


CM OJ — 


1 






01 


■" ■" 2 


"' '-' to 


cm" -woj 




— ' cm' co' — " 




to < oi 


TT •- — 1" 


— r- d 


cm" - .- 
























































































o 


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1 






























































































1 


CL 

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to 

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■D 


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s 


JD 


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u 


1 


yi 




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0) 
































































































« 






























































































M 
1 


Q> 














































































































s 



ui 

zi 


1 

iri 
« 


2 

CO 

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i 








1 

1 


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1 

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1 

< 


c 
< 


J 
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c 
c 

I 


c 


5 


a 

1 


c 


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1 


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§ 

1 


3 

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: 

i 


i 

c 


1 
2 


■c 
c 


i 

2 


c 
1 

2 


« 


1 

V 


■ c 

1 
1 


( 


1 


1 


1 
3 


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1 

1 

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1 

c 

t: 
c 
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1 

C 

2 


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1 

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C 


C 


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6 

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c 

5 


c 
c 


u. 

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116 



Individual Returns/1979 • State Data 















O (!3 TO t- r^ PJ 


O CM CO O O 


r- in to CM h- 


^ 


CO -.* CO cn 


in o to s m 


ICSSISS 


to 


er 


^ 


to .- 


1^ 1^ ■- CO ■- 


CM O 


Tj 


CM o in tc 


a 


CO m 


o 




I-. 


cni 














en Tt to in r^ 


— o o> in to 


to O) r^ tn CO 


Cn CM CM CM o 


m o in .- cn 


— r- o CO to 


cn cj — r^ r^ 


in CO en CM Tj 


f^ — TJ — 03 


CM to CM f^ 












in r) n 00 r- o> 


TT O Ol CM in 


--_ -r CO co_ en 


CM. cn .-. CD_ ■--. 




CO CO r- in r^ 


Tt 03 en 1^ -.- 


CO cn CM w *- 


O) oo. r- o CO ^ — in eo. o 


in TJ CO OJ 






SE 


c 




to (D o iri o ^' 


o" — " o cm' en" 


co' to' r-' cm" ^" 


in* cri .»" CM .- 


r-T r-" rJ m' ui 


iri o r*-' to f^' 


iri — to co' to" 


— ' cn co' cn co' 




co' to" to' o' 








® 


^ 


CM (D o oi in 


n ■- m to f^ 


CM to .- CM to 


O to CM V O 


■■I- r~ CO ->» -w 


■* o 00 r^ r^ 


CO o o CM in 


CM O Tt CO h~ 




Iff — en en CO 


CO 1^ r^ r^ 






5 y 


< 


r» -w r- <M to 


Sr- .-rico 


r- CM -- ^ in 


CM CM CO in CM 


CM en -r- lo CM 


CM CM r- in 


CO. TT TJ q - 




in CO .- in 








-I 




CO 


" 










— cm' 


















;=cn -w « in 


CO in ^ in '- 


COOCO CO CM 


r-. r- CM CO CM 


o in -v TI -v 


;:SS?5 


to o r-. m r- 


CM CM CO o in 


r-. en CO eo IT 


— m 00 CO c»j 


in CO — r^ 












m CO in -^ o o> 


CO to CO in CM 


m to CM o to 


rr v ^ CD TJ- 


O O) 1*- to CM 


tn CM in in h~ 


to CO in CO to 


CM — 03 CM CM 0> — CO m m 


— CO TJ en 










» ■* O -^ ■- CO 


O ■v CM h-,^ ■>x 


'-. o. "^ ". ■-. 


r- »- oo r^ o 


Tj CM .- to TJ- 


en r- r^ .- to 






coi*-r^coto inTjtocnr- 


CO Tt en CM 






w !!? 




te v" o ^' -- h- 


to' o" iri co" ^" 


^" cm" v to' o>' 


?^'S5SS 


sssss 


-~ cm" to' iri co' 


Tj o' to cm' co' 


cm' o' cn -w' r-' 


co" cri co' cm' tc 


CM — TJ cn CO 


CD to" — r^' 








I§ 


FT 


<o 1^ ^ o tn to 


CIS CO CM CO 0> 


CM ■* CM CM V 


to CM CM CM CM 


mco to ■- — 


eo 1^ to CM CO 


to tocMCO — OJinTjTj 








c^ 


a 




t- ■* 


.- CO »- 




.- »- CM .- 






CO ^ 












■>■ = 


15 




to* 
































n o into CM T- 


r- CO CO t3) eg 


to o 1 m .- 


<jtr-t^ moi 


to Ti- o T- in 


r- in CM CO h- 


00 to CM CO - 


Tt to CM r- o 


o mo -» oc 


cn TJ CM o r- 


t-. CO , f^ 














o ■<r o o o 




^ T- cn CO V 


to CO o CO tn 


.- tn r- CM •- 


CO to in Tj r-. 


oi CO en — o 


tn cm m in -- 


CM r- o - cn 


o to O 












■« 


O to r-~ CO m 


CO en o — r^. 


to_^ 5 ^-_ in £ 


CO. in cn o •-. 


to CM cn -T CTl 


CM (^ O CM m 


in cn — CM en 


— O. in CM CM 


oj in o CM cj- 


to CM f-- en o 


CM CO ' to 












o iri ** »— iT) in 


cm" •- to o' rr 


co" cm" o> O) in 


ai of in o) O) 


co' r-' in co' tn 


en" .- ■.- od' ■.- 


■q' r-." — iri co' 


r-«- oo CO CD CO 


oo' iri h-' to TJ 


— in" oj" CO* o 


to"- < 








3 


1 


• V r- in f^ 


cooo^co ■<)■ 


coco h- ■* 


CO CO — .- 


OD CM .- CO .- 


TJ .- CM -^ 


.-to N- -^ 


Tj in CO - 


— to to in 








_s 


1 


N 




CM 










CO 














■f 




m 




























"ci~o (D CO CO m 


o -cMcno 


CO o> m CM ^ 


cn O) coin P-. 


- in COOCO 


^ tn .- tn TJ 


Tj <n to tn o> 


r-- CD CO (O tn 


tn to in to IT 


TJ o>o - to 


in CO , CO 










to •- to ^ o to 


CO o CO in a> 


1^ O) in CM to 


.- m to .- m 


cj -I- cn .- in 


to eo in o CM 


r- o3 in o to 


CO — O CD CM 


CO in CM Tj cr 


Tj CO CM en o 


— cn to 






™ 8 


■5 




c-j c\jr- o -tr IN 


r^ ffl CO OJ '-_ 




to r^ r^ o to 


■>!. .-. '-. CO. r^. 


o — in CO en 


in eo ^ in -v 


r- r- — o CM 


o o o eo TJ 


CD CO o CM a: 


CM t-. ■ cn 






5 c 






tc 




r~-" o CM CO oj 


r-' in cm' ai to" 


co" CM* CO" co" cm" 


to' ai to' co' iri 


Tj' co' to' cm' cm" 


Tj' CM* co" < co' 


■-" o" o" cn" co" 


to" eg" co" t"-" TJ 


— to" iri cm" a 








UJ - 


at E 
S 5 




to — ^ 


CM -w 


.- CO - 




CM CO CM .- 


















1 


(Q 


» '- 


























§5 

Z 




































"ti 


^ -co in CM 


P- CM CO 1*- CM 


- -^r ^or^ 


^ CO CM to CO 


.- Tt .- r^ (D 




en to cn in o 


CM h- - in CO 


en CM CO o Tt CM CM cn — cn 


in 1 1 CD 












N 


en « in CM o 


CO to l~~ CO C3J 


tn to en CO m 


CO CO CM -v cn 


O to to TT CO 


eo r- o CD en 


m CO CM -v -v 


m r- o ^ -v 


° cn S S cc 


CD -v CO cn to 


CO 1 1 r^ 












h-_ O to CO, tM_ CNJ 


O --. CO -.T to. 


r--_ r--_ ffl CM_ co_ 


to in CM CD o 


in CM -^ m CO 


P~-. CO tn TJ Cy 


V O) ^ — CM 


o tn CM Tj Tj 


O) 1^ — to TJ 










C 




to in »-" o CO v" 


cm" ^ O) 1-" 


O) — " to" cm' 


r-" V r- en" cm" 


co' eo' cm" to" r-" 


oT to" iri CO* '-" 


to" Tt < iri cm" 


-" en" in" tj' to' 


oo" cm" cn" cm" tj 


CM* cm" eo" o" t- 


eg" eg" 






i 


< 


w 


5 CNJ 


fv en 


T- in .- 


■r- CO CM 


1 CO CO 


CM .- CO 


1 CO TJ , w 


Tjj^-in 


m 




CO — 






!^ 




n 




























7^ 


V CO to (O cy 


CM CO 1- to "ff 


.-in -5 - in 
CO m to in CO 


CO m to eo in 


o — to tT Ol 


o>o -coo 


CM in CO r^ r^ 


en CM CO o r- 


CDin-ento muotocotc 


tn 1 1 o 










N 


a>t^<s>^ -f 


en r- "- to CM 


CO o CM .- en 


to o cn in TI- 




to CO o to CO 


in CO eo o oi 


votooo CMP-.cninc^ 


m 1 1 m 






2-5 






to toto tn CO CO 


O O h- N- r-_ 


O tD CO CO co_ 


.- TI- CM in r^ 


CM. CO CO. in to. 


CO o. in O) CM 


eo CO CO cn m 


in CO TJ (o o 


Tt (^ CO OJ in Tj CO — TJ ec 














to r--' to' '- to' 


co" cm" '-' CO* 




cm' cn cm" in 


iri iri co' cm' co" 


iri iri to" — 


to" eo* eo' to' 


CO* cn* Tt* to* ■- 


— — r^" — co" in" cn o" u- 


Ti cm' 






1 


1 £ 


E 


s 




CM .- 


CM .- Tl 








CM to — 


w 














V OTTOCMO 


r^t^<j>a3<D 


WMninin 


TTh- ^o- 


TT coco CM .- 


m CO eo to to 


O to O 1^ CM 


CM ■» TJ o in 


OCMCMCOTt — OCJO- 


eg to to cn 












r* o CO o ^ o 


to r^ CM o in 


■w h- »- O) (D 


.- CM ^ CM t^ 


TT CMCO OOCM 


O) CO a> o in 


— CM TJ 1^ r- 


TJ in in K o 


— <D CO — ir 


to CM r- — ci, 


h- cn — o 












(O in CO cvj in m 


CO tJ) o>j to to 


tn tt oi co_ h-_ 


.- r- to O) O 


r- ■- CO cn .- 


o o — o ^ 


r^ CO — o r* 


CO CO CO CO to. 


inin»-r^^ into^coc 














<N 


CM o O) CO in 


■■r in ■>!■' c\j r-" 


to* in" tv." cm" co' 


o" Tj" Tf" T-' in" 


cn co' eo" cm' cm' 


TT r-' co" Tj" iri 


CD cm" r-" to" cm" 




co" r-" ■-" Tt" o' — ' iri co" — " c\ 


cm" < to 












CT CO ^ CVJ CO CD 


.-CO CM — 


TJ CM .- .- CO 


CO CO r- in 


CM to CO 00 O 


CO CO O CM — 


r^ CO o CM cn 




CO eo CO eo — 


in Tt - 


— CO CM 






Ql 




OJ 


«0 , , -- 












' 














E 

is 


< 






'' 


























i« 






"p 


O CO CD ■« C\J 


to KO>r-tn 


P-. tncncno 


ocn TT o -tr 


CO .-en coco 


coin tooco 


eoo r^co CM 


in o) to V CO 


T- CO eo eo CO m — r^ r- co in to in o> I 










<0 CO CNJ h- CM O 


- p- m en r- 


CM *- <n o K 


cn CO o t3> CO 


CM Cvj .- CO O 


O — Tj to CM 


to — tn TJ o 


eo o r^ to o 


— in Tt eo ■- CM CO in r^ tc 


in CO en Tt 1 






_• 


°« 






■W O CO CO o 


in CM h- to o 


o eq (--. <n ■^_ 


<n CO CM CM CO 


en tj> .- o o 


o> in r-. to. o. 


^ UO O O) to 


to to t in CO 


in to CO to cn — to CO — c 


CO Tt o ml 






c 






a 


cd' ^ to' --' to' 


en" tj) co" r^* co" 


CO* V co" — ' o' 


.-' in" T-" in" xt 


co" tt" cd" m" h." 


to o" Tj" iri iri 


co' cn iri o' to' 


iri oo' co" to — ' 


iri en tn" tn" ■.- 


i^toinoco — — — r^l 






tL 


£ E 




p 


to CM r*. to CD 


O CM - — rr 


CM CO CO ■»)■ in 


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Individual Returns/ 1979 • State Data 



117 






tn ri o o 3 



8 - 



r^"-cy(0 CNJtph-o>*- r^no^iD cnjoojcnj— wooo^O tpr>tor>.(\j >Oh-ca^o h-CM , 

)(D — 0)0) cvjtooocDO) »->ntM*i* (0^0)Cjr*. ncD*-u^aD oo^noo OTtnuiinf^ ori 

1 o> 00 *^ 0*0 o) --_ in (o ^_ (£> r^. CO 3 (o n r^ ^_ •-_ f^J o tn co •-_ ui w cy m « co f-- n at a>_ cy 

(O a -^ '-' r^" ^' cJ cJ to* (D* * o co' V (O oj f-' oi ^' * 



»- r^ m o) h. O) o> ^ o •- (C m (O n <o u^ to . 
tnotor^h; nS'^to an^tO"- rywinc^a 



■- O 00 o lO 

C^ (^ PI CO ^ 
OO •- (D O CD 



TT ^ h- m m (O ^ •« o> a> a> o o ^ ^ 
v' o o ^ u^' ^" c\j oo' o (o tri v" cm" v' ^' 

•-•-(V-- CyCMCNJCM CM • 



CO O •- C^ CO 

to o ■- 



oi (M cy If) 1^ mr 

n ^ in if) o Q u 

(o o o ^_ o <B r 

cw ri r^ !£> If) r^* * 



O) O O) C\J ID O) o I I 

O) i/i n — i/i ^ •- 

O) o m to to '» CO 

en ci ifi •-" fvj ^" 

■- cy — n 



OS oo' o in CM in" ^ d n r*-' 
coco^O"- ^--CMr-in 



p^vo^-- conr^cno) 
(DcoiD'-m r-cniDmco 



Ou^^ino ooor^'-c 



SCM (D tn -- CO •- o m CO oo cm o n o ci co t~- r— en onTSSoo) 
^ina)cn ^--0)^0) <or*-«eom r-cor^cMto "" "' 



■) — to tn o oj • 



^^r- ifiiDcocoo Ojcor-OCM 



I) m ^ ■« 
r »- O <n 



^o>CM(0^ t^cnojtoo ocncMf^o oi^'-tDv O'-cm"--- h-oenmin --f^T-ojco lor^ooor*- •»(DO'-o cn^r 
'-^•-^O) incnooeocM "-v^-or^ vovr-CM if)no>r*.0) o>'-in^O) inio^cn-- CMui^tn^ of*-comirt mw 
co<D^cM>*- eocM'-'-co r-iO'-co^ t-V'-O)® cnvocnto '-ocnoto --ocmocm incntoo^ cncn« 



) en O) C) o> en » 



_-_CMO en'-'-T 

r-«.0)p^v«- encnen* 

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y- in '. _. 

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(DOioir^cn h-(or^ — O) cntoh-om 

^^ej>^^ r-eootnen cncnof^tn 

o> o O) CO h-_ i^_ OJ -- (o en r^_ ^^ tn *r v 

<j> tn — * r*.' r-* to" ^" iri o O O "-* v' w* cm' 

(OCMif) tMin^oD-- en"-"- 



eo eo o CM <J> o o »- o -4 
^j ^ eq en n O to en •-_ to 
o cm' ■-' oi to' r«-' (O to o 1^ 



O)0^a>cn coencocMto momo 

0^0)cn»- T-ocMcnm cncnmo 

•-_ r«- en 0)_ f^_ v ^. m f^ en O) cm •- ' 

»-" V tri CM in — " o" t*-" cm" ' ' 

■w CM o — in 



oocnof^ "-orn — o 

cocMcocnto coO)--in(D 

(O 00 O) CM a> to o V to o 

co' ^' CT) <j> -^ ^' o in V ^" 



?toin CMtna)r^co 



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en I m CM m co »- •- 



^ to o V m 
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i(\j(Oi/i^ cn(£)<o^c\j cviomoi^ c^oio 

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— IB ID e^ •- 



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118 



Individual Returns/ 1979 • State Data 



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T- in to CM CO -v 



tor-ojr-in cotoojincM 



cor^coinr- — tocoocn 

toov^tn r*-CMmcoo 

O (O O ^_ ID_ O CM CO 0> CO 

CO* oi ^ to' iri to' cm' o o> o> 

CMCDCDCOOJ r-CMCoiocn 

r- co_ in in r- r- r*- ^ co co 

cm' cm' cm" co' V in o co" --' 



^CMinin^ CMcovr-in toom^j-^ cmcocd^cm 

ocMinr^O) oiT-oir^Tj ocMr-inr- T-^tototo 

CM CO ID ^ r^ CM_ y-^ O) fO TT O ^_ O) tO •- CM O CO CO r^_ 

^" V co' oo' oi v' p^" o oi r-' to" V* f^* '-" cm" o ^ co' m" to* 

tOCMOtOCO ^CMCOCO'- CDtOmtD^ CMr-OOOl 

■w to V en CD CD CD in o in o in ^ cm to o ^ ^. o> a> 

v" '-" CO r-' V ^" CM* ' ' 



, o in CD r^_ o ■-_ 
^ d ^ ai 
r- to CM t^ 



CM CO ■« 



to r-[omcoo> *-^ino)to cMCMtooo --tointoiD 

V coinco^'- ■-r-.totor- coo^'-in otO'-'-co 

CO OlCMOtOtO inCOtOCMf^ ^tDCOr«-C3> tO'-OODlD_^ 

to in V r-- TT o" r--' O O ^-" •- iri r-." »- rC ^' o>" v' cm •- co 

in oinor-'- at -t o ut a> ocMtor-in mocM^to 

^ o--coino Oi-CMCMOi tococMOjr-- cncoo--co 



-to O) V to •- c 



inotJicocM 0)00' 



"- to CJ) 
0> ^ CD 
to CM 0> t31 



_. too tO^'-CKCO 

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— ' CM* CO* '-* T-' 



- r*- »» in in "-cm 



0» CMCMCOtT)^ coco 



to cMr^totocM cM(Ocor-cT) cMtnoioco incnTTcocn cMcococoin totoococo ■-cMffl'-co 
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r- •- o in O) 
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t>j aj oj r- u) 
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r- ^' »j' p^* O) r^" N- to" to' O f^ V r-.' cm' o" 

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(M* ^* eo" v' to" in CM* cm" cj* co* 



r-eov^co coojoom _. 

r- CD in o o CO CO CM CM r- v to in to to -. ~ — w. _,_,_,,,,, 

»- co' cm' co' -- co' iri in r-' iri o tn' >- ©' cm o in ■^ oT iri <- in in O) cm' 

0)OOCMin coco--TriD ocj)--tDr- r^mtootM r-CMcncDto 

ID iD o r--_ CO co_ in co_ o> to r^ to cm a> ^ <o ^ co o co tji ti cm ^ O) 

V* m* o co' — ' V — ' co" r-* co" o cm" cm' ^' >-' co' v' 



o in CM r- T- 

»- — CD CM to 

CO ctj CO to CO 

cm' r^ to' CM r--' 

CO to O CO CO 

CO tn to n '- 



r- CO Tf r-. 

to tn <3) ^ 

to_ co^ en o 

m' o* CO '-' 



in S o ^ en 
Tj in "T to CO 


CJIOCMO^ 
^ CO ■^ CM '- 

r-- r-~ t — CM 


CO in CO to in 


O CM CO in ■^ 
r- to <7> in CO 



CM'-ffleocy cotsooco ©"-Oitoo <7)t^oincM oj'-r-^cM coocoino cotoiDtD*- totou 



-r^into O'-T-tMO) 



J O) N- G> f^ Gl T 



. -J T- t?i •- CM CO Ol C 

^_ O) o CO in in CM ^ CM c 

•-* ^' co' '-* — * 



^in--'-<» mr-ijinT- r-.cjimr-cj> 
intor--i^«- tDcowi^co ffl>-CMCMco 
tM* in T-" co' CO* ^* ■«■" 



in to O) o 
in ■^ CO to 

tD_ CM CT) o 

^' in" to' in 
to CO to 

"- CM 



CO 


inr~ to r- CM 
■>J O CD ■v o 

03 to 1- r- •- 


to 


in CO in to o 
tji ^ t O) in 

■W to — CM to 


eo 


CM CM - ^ 



CMootoincn "*'<rcM'-co 

CMr-intoo T-T-^cMto 

r-^tocoCM r-tocooao 

oo' '-' co' r-' o --' cm" O) o) eo" 

cdcocott^ cooifn-ij-tD 
CD O CO CD in 



tor-r-CDeT) tocoTfino 



T-otocn"- incMineDin 
._ _ _ intMtotMCM toevjco»-to 

CMOtD^O (D^O^OO (JitJltnCMtO 



CM ^ 



i-jujui->jif 'j'tDcneoen ^-ct>coO'"J' 
ocoin-q-CM mcM^wto tDmtnr-eo 
tt' co" iri cm" cm" cm" to" ^" in o>" to" --" 



cnaacDin-- '-a>'-^r- 
"-r-ococD r-tO'-into 
comcooio) totO'-O)^ 



V'-ooov en — tDr-~CM CMr-tDOco 

cjcocooen cDoco^to inTrco"-^ 

0> to CM to tO_ ^ CM CO to CO CM CO to m r- 

— to" in* ai to* r«- o ■- r^" cm" »- to" ^" ffl" to" 

ij---^r-.tM tocMcocoin comcocMCM 

tO^COtJlCD Oi^CMCOCJ) COCKin^'- 



en co_ en tD_ 
to O co" h-' 
■w CO CM to 



O CM CM O ■- 



eo T 



^ ^"-or-m inineMcoo CMCMvinh- ^t-oocj*- 

^ mo — CMoo oiCMinco^ tot^eooh- incMtsitoco 

f-^ en CO o o — m eo_ cm »r co r- in — i-_ in en co — •-_ m 

o» o —" od" en" — ' h-' CM to" ^* cm' en co' cm' en" co' cm' m" V to" v 



i^tD-v-wo mentocMto toocor^m 

oocMOir- cM^meoin cooo'-eoco 

in r- ^ to in cm co cq en — cm m co cm o 

en V O oo' to' id" CO r^' — " 0>" O cm r--' ^" 5" 



tf fj> ■- r^ m to 






h-CMOtJ) "-CMCOtJlCM vin«-o 

oioeoin incM^CMCo incor-r- 

* — * * " - ' in — ' 



■•-■^oinen cocMi^ooeM '-■wcmoco 

CD in»-^i-f^ toeointotn incor--o>0) 

o in co_ o en eD_ r-_ cm cd co — in co n cm C) 

Tf ^' tn ^ r-" cm" 1" en" iri ai oo' eo' co' to' id" en 

O) ineD^in«- r^fflintooi vO"-oen 

•- tocDtor-co tO'-CMCMCo ■-r-^m»T 



r- CM O) o 



to oo>entoo coevj'-oeM 



m — ^ CM •- •- 



_. . _j CO en . . _- 

tooir-oto oo^cor- 

r-" yf r^ v' r-' — ' cm' cm' ai to' 

— oDOtMtD totncMinc 



oenencgen 'jcn'- 



-'-'-•- tM CO in CM 



O CM CM CM O 

^' iri cT ^' co" CO CO c 
^ (3> CM in •- -■ 



in — in QD_ ao_ in 
in ^ o O) (d" iri o t- ^' --' 
inofflcoo "-coeoto^ 



^wr-TTCM cooioio 



CM CM r-~ O ^ 
r- CM en CM u 

O CM O »- 



CD CD CO r^ 
o) CO in •- 

CO O) CM '- 



CD to 1^ in CO ■- 

N. (^ — in to <c 

o> CO eo CM o ^ 

cm" to' to' iri r-' ■-" 

eo in r- (O CM r- 



^ CD O CD CT) 

CD in "- o in 
to' to' o' cm" o" 
O) — CO o -^ 
— CO CM CO to 



tOCM«-tDCD (3)inOCD(D 

r-oeocneo — ocomcM 

CO m en co cm m cm to r- eo 

co' iri en" ^" co" to' to' o" co" I 



OTfoenr- cD^cDco^ 

COCMCOOCD mmcDCM — 

r>-or^tDO) (DOOiocM 

iri eo* cm" ^ to* CO* o o cm" iri 

CMto^cMto co--cjincn 

r>-tointD^- tococDtoco 



•-COCMr-CO --tM»-»-^ coi-cotoo 



tO_ CM CO CM CO tD_ ^_ CM_ to 

cm" r-' r-' en" co" en eo" iri cm" 
to ^ <C — - - _ 



— T- »- tM to •- — 



OicooiinCT) oo^r--cOin 

. _, _. -,_ . ,._,,_. rtM'-CMto tn^tocoo) 

>--enin r^incMCM*- OJm(*-o»cD "-^^too) r«-r>.co^o 



^r-o)toco cotn^coo coeocM"-^ 
cDintOtocM ^r^toino cotor-tM'- 
coinintj)'- cotoinr-i- eooto^oi 



r-to»-o^ oiccooo 

in^ocncn inof--- . 

o (^ o '-_ ^ en CO CD T- CM 



encM CM — CMCM 'jmco^'- 



o>toco--o tDcncM^cM enr^-Trtn"* 

CMf^toi^in OiCDin^o cO'-cmcm'- 

h-r>-*i'0)in tomoir^ffl coaininto 

eo" to* '-' o cri cm" -^j-* o ■«t' co" V o co" co* cm" 

OJtocMcoo iwincMco cocotoent 

a>inocoin " — ~ 



en o O) o CM 



- to CD ^ ^ 



'-oDinr-'- eoeoin-- — 

oincMCDco tDcom^foD 

cm' to" r-" iri h-' o" iri iri to" h-" 

inintMinr- ^toeotocM 

CD CM y-_ in ^ CM to CM in Ol 
'-" cm' to" — ' V to' to' 



CM O 0> CO 



-^cor*- »— ^ODOC 



to o r-- -IT to 

tO_ tM_ V OD r>-_ 

cm' iri iri o ^' 

r>> to CD in CD CD a> 



- CO r- — (J) 



ococotom tocoeococo 

CMOiinin'- cof*-cD^CM 

' •»' r-" co' cm' CO* iri CO* cd" ^" 

_. — ocoo 



CO CO to ^m 
o) n to (O ^- 


in to h- CO 

CM CM O) in 


S^SSS 


•- 01 CM CM — 

^ to tn in o) 
— f»- CM m in 


S ffl CO ■^ to 
r^ in CM to ^ 


^ ffl cn ffl 

V in r- in ffl 


to ffl ■>! to r- 


to eo 


s 


lb 

CO 

ffl 


to CO eo in CM 
^ r- CO CM ffl 

to CM CO CO 


in in CO CD ffl 

OJ ^ ^^ ffl ffl 

to ffl CO in - 


h- en in ffl 


o> — ^ in 


§ssgs 

CO to CM 


^ CO en 
^ CO O) ■- 

CO CO — CM 


S||So 


S'- 




s 



en CO CM 1^ tn _ ,, 
V T to o en CO CM 
co" cm" cm" eo" cm" eo' 



V CO -- r- T CM ffl CO o ^^ 

r-" o" CT>' -r^ cm" r--' ffl" o cm" V 

CM'-'-COtI- 



Offlotocvj inffl^fflffl cotoT^f*- 

fflCMOooffl cMintD<J)in — 

OcoN-toin --r^-ininffl 

en" <' en eo" cm" cd' oi en" o lO* 



-- to -- -- I 

O ■V^ CO_ ffl_ o 



-to^fflen Tj-cotococo 

V^(7)cDin CMincMincM 

o ffl' ffl" cm' ffl" ffl' cm' 'j' co' to" 

r-fflvocn •-•Tcnocn 



CM en "- CM »j . _ . _ _. ._._,. 

CM in co_ o cvi r--_ r~- CD ffl o> to co cm 10 to 
■<t' ui ai T* cm' V "-' r-' — " r-' in" 



en o CO en o m in in « r- 
o to iri to' r^ o* iri I 
en in o •- o — t- 



fflCMino>r~ ooifflto 
co" iri co" cm' 
01 (D CM r- 
^ in ■- to 



) ^ in in CO en o 

J 1 in ^ — »- m 

-. ■*_ ■^ o o r-_ ffl_ 

r' •-" in" V T-' ^' 



cotoor^ffl offlCMto — 

cor-inmcn ■- — cor-o 

CM ai to CM ffl CM CM in >- o 

o ffl' ffl' o" •- to" ai o ^" ffl 

ocoeoffltM o>tMoin«- 

in ^ to o — ffl CM to to ^ 

co" CM* tM* -v' cm' co" ai 



r- CD o o o 

a> CM CM m h- 

r-- — CM CO r-^ 

en eo* o I ' 



tOeMCMr>->n tOtOtMCMf*- 
tOOOCD^ O'^tOfflO 

r-^ iri CO* cm' co' CO* •-' 



N-'-tDtOCO CMr-iJ 

o — O) .- r^ •- — o> 

— " CO* to' to iri o eo" eo' to' cm' 



fflr^r-^ento cocoO'-v 
r-fflCMCM^ n-Tj-O'-cn 
incMO)in>- incotDCMffl 



^ — in to in 

eM_ to to O CM 

^* iri tn" ^' cm" 



CD^CMCOffl ^--fflCMCM r-OintMCn CO'-tMCO 

fflfflf^tOTT OfflcDcor«- i-tOf^cor^ in^fM^ 

tM_ in ffl o cn v_ tD_ in en o ^_ m p*._ co_ o to_ cm ffl ffl_ 

—' ai o" en en en r-' »t' en •-' ffl' »-" ffl' cm" en ^' o ffl' •-' 



■- CD ■- ^ O 

ffl CO CD CO cn 
o" cm" cm" ■-" 



■•-CMfflin infflCMCMin o>r^CMffl 
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V v' — " iri v' — ' 



V in — CO 



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Individual Returns/ 1979 • State Data 



119 



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CO cm' <d *n — ■" co' 



CO m a> CM CO 



(^ W CM o c 

i ai '-' cd' ^ CO ■ 



cor^--^ ^p^<\io<o iniDcoocM cov^'-w m ,5com 
— - * — cococo oih-mmcM oo^ — co f^ ocmi^ 

CM f-. Ol CM_ 0> to CM CM_ — _ CO 00 CO V oi oo_ m in 

cm' * * v v <o o> — ' (D * --" eo' •-' cm' lo o ^' 



SCM ^- O in O) 
(D O t~- CO 
l«- CO CM O CM 

«-* in" ^' ^' to 



r- oi CO to - 



jcoo— r^mr^^a) cM--r^O)' 
-cocMCO --.-— oo) tjj'^tning 

U-IID^ CM^Ol^in inCMCOGOC 



r- ,(M(0iQ coootoot^ •- 
r^ (000$ oocMino to 
V cooo weomcMco • 



CO (D o in — "- "- 



r- CM o r>- ^ lO » 



» ■- CM CM CO O CM 

W ^ lO CM •- O O 

CM o CD •- en CM co 

T-' O) CD id' to' to' ^' 

CM CD en in r- CM « 



-cDoieo coinoco^ cO'-tDOco ^cMr--coo odcm 

-CMcoep r-incMtO'- ino^f^m tocotocMto " ^ 

><i>0O(D (D^©intM tDr~-coin«- "-wcocoo 

J «' o in o) r--' in o o cm" co' id in eo' ^ o cm' id ^ 

J^inCM f-«---CMOCO f^tOt^CMin cmcmococd 

J CM CM r- h- ^ to in in o cd o o cm ^_ in co od m 

cm' — * V ^' -- -- '- cJ cm' V --' 



_ __cnin oOincJiio 

(D'jcnf-^cn tMcnr-oco 

inOtJlCDO^ (31(OCD'-(D 

iri •- ID ^ cm' id co' O) in cm' 

flor-^CDCMin cOiCMOr". 



CO O) r-^ CM — CO in •-_ o w in en 
co' o cm' cd" "-" id' V iri m' o 
inmocoo tjcoidcoid 
too — r-co CD — ototo 
— to' 



■ ID in in — CO — 

CM O cm' cd' cm" to' r' 

CM m en CM id cm 

o in CM a> — 



- — CO — CO 



d>_ ^ — m o o 
(O r^' ^ V O) co' 
^ to to f^ ^ o 



cocococDO oat^fflin 
tor«-0) — in ■vr^inoi-- 
to CM_ CO CM CD o f^_ in CO ^ 
— ' o f^ CO to o" v' cm' to o 
ooo)r-o>r^ r*-coocMO 
^co coin — — vin 



r^CM — ^— toCMh-mco 

TTTTinCOCO OCM'-OCM 

enr- — cov 0)co — otn 

o — id' cm' — ' <ji o CO in cm' 

^r-COCM® CO — tDOOCD 

COCMCOCO tOCDfOin — 



O"^— inr^ ^toin — oi toa)o>tMh- 

COCOr-CMO OOCM^^ CD — r-f-OD 

Oi^^tDiO — otDcnoo CMr-^OtO 

t-- r^" co' in oi f^ (T) — cd" in in co' cm' to' V 

r^coinoN- toocDiDin coo>incna> 

^ — — <3i — 'trin ocMfO — 

cm" — — ' 



n to in — CO 
CO CD CD in V 



CMf^inr-cO cDr--cJ)0 



a)CMCOCMr- ooinincgr^ 
ej)vcor-0 co^Ot7>cn 
CM CO •- CM CD in in 



E 9 



to r- CO O) — e 

to CM to — O) l< 

to V "^ en tp c 

<o CO in to CO c 

^ CO in in oi • 



CO ^ f^ CO o> 
r^ in CD CO <3> 

O) in r- en CD 



CO CO m cy ■>!■ 

00 CD CD CO CO 

h- in CM_ CM — 

cd' en' ^' co' o « co' cm' — ^ 

^r*-coinc3 cocor^CM — 

CO CO in r- — 00 O cD ^ O) 

co' cm' <£> co' — en" cm' 



cncocninen co^r^com 

r-CM- CMCO inwiDCoen 

'- V V <D <Ji r~-.h-co"fl-0 

r-' co' — o t' ct>" od oo* o" — 

in^ocncn inor^ — v 



0> CO to •- o 
CM r- to r- in 

r>- h- ^ oi in 



toentM^CM oir-^oi^ oiocnocM 

cntoin^o CO — t\jCM— — toinr^ — 

to in (7) r--_ to CO cd_ m in co o m cm cd co 

cm" ^' o ^' CO ^' o co' co' cm' cm' to' r-' m' r-" 

■"j'^iincMco tococDOJCM inincMinr-- 



cocoinTTco <T> ^ n r 



CM CO CM in en CO 



vcocotMm cor-CMcnco ooiDor^w ineooir^co tocMh-- 

coococooi cDcocD^r^ oiCDOcoco o>in — --o r^*-CM^-. 

r- — o o> <n CM a> 0)0) w_ co — o in co v — co m v_ r^ v co co 

v" o co" — to' cm' r-' co' cd" i^ co" •-" cm" m" o" cd' co' o cd' V -*' cd' r-' ^' 



he 

3 O g 

X) cJ>c 



^ CM to ■«» CO 0> 

r- ■V CO O O -"T 

O) CM — Ol <^ V 

CM co' O cm' cm" O) 



5<jr-— coining 



uu w uj ^ -- ^'^ IM UU 1^^ Uf 

OCMin — CO TT^CMinCM 

o CO — ^j en V CM in to ^_ 

o CO h- 1^ V o> en to r- to' — — en m" en 

^or--cooD co^inoco oicmco^ — 

in CO ^ o in ^. — CD ^. o_ eo CM to — CM 

cococMco'tO to^CMinin orooocM --CM"-r«-in 

— — tM— V— — CMCM^ — 



VOCO'-tU CMr^cvJOJ 

oin — toto cor-coen — 

n<n><T> "iCMin- TJ 



^ CO . , , - -, 

r- — ao_ tD__ in 
— co" ^" m" --" 



li/ CO o CO 5 
CD en 



-* CD r- ^ CO 
CD in CO oo CO 
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cm" as o in cm' cd' — ai o m' 



CO O) h- CM O 

in p- CO in CO 

O CD t7) C\J — 

CM cd' — co' — 

en ij en to o 



CO O O CO 



cocoto — co incDOt-co mcnenco*- — tjicMCM- 

enitocof- in^cocMin coeno — cm ^rtDcnincn 

»-- — — r«. cMCMcnino inr--eocMcD — r-tMooin 

to co" eo' in* cm' m" m' co" oo' eo' ai o ^' as o "« o m" oo' to" 

^jr*-cocMCD o» — r^ooeo r^oinoco r~. — retain 

COCMCOCO totocoin— V — — oi- vm 



— O to f-~ CM 
^ oo O) CD O 

— ' co' o> o o 

O « to <7> — 
CO CO •- CM 



— in en L 
tD to r- c-j 

or-' 



cof^^cor- — ^CDOCM —cor-- en 

iDor-^co ocototoin cococococo 

■u cocM^cor". CMOinin— coh-tOvCM 

CO cm' in m' o v' in w' r-' co" cm' co" m' co cd' V 

m r>-(DCDin(D oocni^cno) i^ 
CO CO — in 



D CO ^ e 

T CM (D ■ 



CD CD ^ CD r- 

co' cm' ai co' — ' 
CO in o o) o 



en -c o o to 
CO in Tj o ■>! 


5:ca5S 


^ 00 CM CM — 

CD in CO CD CD 

^ CT> X OD en 


o 'J tn CO — 


CM O tn CO tD 


CD CD 03 in CD 

to CD CM to r- 


en CO in o o 
- CM CO CO eo 


^ O) r*- (^ to 
CO r- in 5 - 
— CM w ^ — 


to ^ r- CO — 

SSSS!?S 


O CD to r- 00 
■V en ■c tJ> — 
■* in in r^ O 


(3) to CO ^ r- 
in o ^ in OD 
en (^ CM K CD 


— ^ ffl CM CM 
V CD CM ^ ■V 


O CD CM in CD 
CM — CD CD en 
V in - in r- 


SSSSS 

O) CO — en ■«■ 


CM — — ■c 


— CM to 


CO P*- ^ 


— f- CM CM 


CM CO in CM — 


CO - 


*J O CO 



CMOcOinr-. ^ — incor-. r--oiv_oi 

CO r- — r- in m" —" co co" co — to' to' to' cm' co' oo' cd' iri 

— — CMtOO) OimCMfflr- tDCMO>CMO) inr-tocD 

O Ol to CM to CO in CM CM CD CO 'J CO »J t31 CO CO 

ID — — oo' — co' o" co" cm' —" cm' 



co — ooir^ inor^-cMcD 

ocoinencD ototor-- — 

tDO^CJ)© CMCTICM — m 

cm' as i' CM en" co' cd' cm' en to' 

00 — CM— •- coenocD- 

o ^ CO — ^ to CM r- o ^_ 

en — in to' o to' — ' — * cm' o 



in r- ■<r o in 

sssss 


to CM en CM CD 
CO 00 CM CM in 


^ — »j r- r- 

r- — in (D in 


CM CO in CD o 

o> in CO *r CM 
en CO CO CO CM 


in r- en CM CO 
CO CO o CD in 
o to T^ — in 


CO CO eo — CO 
^ in r^ to tn 
— r- o <n r- 


CO CM eg CD o 


o> r* oi CO CO 


o in ^ tn in 



— — OTTin CM^COO^ CMeD-V-<ICD 

TTTjr- — CO — — oino tocDeocMin 

f- r- CO ^_ co_ CM tD_ in en to m cm co — m 

r--" cm' CO* cri — iri — r>.' oo' cm" co ^ p-- co' cm' 



— cncn^o cDOcnin— comcor 



r-ovcDO oiTTtototD cocncMCMin 
h- CO CO p- r- CO r- CO to_ t\i cq n ai cm o 
iri cm' iri cm' co' co" co" cm" iri cm" oi to' cd' &> co' r>- cm v ai cm — 



^ CO CO (D en 

^ CO OD O CM 

to TT CO en to 



OCM- enm r-. — t^ , 

COP-OVCM COCOOtO 

inp-a>o— encococM 



CM CM CO V — 
_ _., _ _. .- CMOtDO'^ 

Ot en iD_ CD o_ ^_ — CM h- 0D_ r-_ « r~_ ^_ en m m v m ^ cq co p*- to co o 

cd' ai o" <D co' iri to' cm' co' co' to' o r--' iri r--' cm' — ^" to' iri iri cm' ■* o>' v 

coo — p^h- — CMinocD ooincM— r- r-tDtnom comp^coco 

® — (Dino) r-O)- CMr- _.-.._ - ..^_ _ —.-. — ..-. 



cDf^incor- o^ino— eooooo* 

r-cDOiOO inoinr-cD CMtnootDCM 

in CM ^ — co_ o CO CD P-. en to ^ to — m 

— ' cm' r--' r>." iri ^ O ^ cd' ai ai cm' ^ co" co' 

tocMto^- coinencoen enr-p-oeo 

tOCM^CMCO OCOCMin— — P-tDtOCM 



1 — COCM— CD — mcDO — ODCOCM 

jo>r-oo> tDineor^'J cdcdoicm 

> r^ ^ ^ in CO ^ CO v r^ — to cm lO 

p" t-' iri iri o *r' — cm' cd' o ai o* '»' — 

- — r-cooD ^ocDCMin cof^O' — 

-CMCMOCM — ■V — inCM — CM 



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._ __ _ -oooien 

eniOinp^cD vinoicoo 

tocotDr-O) r-p^motO 

en ^' — o cm" tri co' co' — " to" 



inoivcMCM f^co — eoo 

— inojCTJcD cjiincDcnv 

— QOCDtO^ - — 



■> V to CD to • 



a> a> Tt -v r^ 
t r- p*- to in 
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tD_ CO CM o to 
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cnto — encT) — omoaco 
cm r- O) o en o in p- en — 
— CD* iri r*-' o" o ^' en iri to 
eo CO to CM — eo 



CDCOCMtO^ ^tOC 

tOincD^^ Trie: 
inTT — eno cdcmu 



cocMincocD CO — COCO 

cDP^eoeoco cooin — 

CM®®®0 inCOCT)(->. 

en CM CM in — r-- in in r 



iO(--cn P-1CM10) tocj 
-' f~-' i' iri iri co' V o p*-" CM ^ 



eg oa>cDioo cocDOcoi 

O incocDOO r-.cor-cDCD 

to m CO CD O) in tt i — co eo_ 

^ CM CO CD — O) — (D' ffl iri O 

o> r-cof^oto tDr^v — o 

to CO — OOOO CMCOCMCOft 

eg — — o — — co" 



in en ■"» cm eD_ co_ cm cd_ — f-_ 
iri cm' CO* — ' p--' cm" eo" oi to' to' 
— — mocM oenocMin 



I 'M '^. o. ^. 
■ ^ 1- to CO o CM CM oi co' 

I — tOCMCO r«-CO<DCOCM 

imr^r^oo oicotocov 



^^tor-co cnp^-enenen p-cm — ato 

tOincMOto oip^ — coin cmcoco- ■v 

r-to- tom o>©oiCT>i cMcncMcDCM 

cm' o r^" — co' co" CD* o* p-' — p- iri co' cd' co' 

m — V — r^ — -vo — o eDcoini7>cM 

— iot-cocm m — — 001 *■ -* 



- — — CM to T 



CO 



f^ CM 



- in 



— — m o 00 
CO <n 1 o o 
to' h-" p*-' r-' cd' 
tn 00 m to to 

— — h- <D o» 
CM* — * — ' 



w w CO e\j 
iri 1 cm" o 
o eo CO in 



0) 




OC 


<D 










< 








1 








M 




in 


<1> 






tt 


3 


A 




a 


^ 



EO Oi. 



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■50 



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- £ -D * « I g 



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2 SS22S 2 



m "• 



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5ZZZ 



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5 < D. D 



120 



Individual Returns/1979 • State Data 



1 CO ■«■ in o c\j T 



V ^ O CD en CM 

^ O) »- m V o> 

CM CM ■■- CM "- O 



in in ^ r- cm 
cm' •-' to' r^' cm' 
CD O) <D en en 



■-r-.ojcDcn ocDinr-^CM 
cm" cm' CO* in --' ^' rC 
- - o _ -. 

CM m •- 



-i^on co^cocoi^ r-^mvTr uih-incncn 

3CT)"-0> •-inr^'-CD O^O^CD mCDO>CD»- 

- o) o> iri d cm' r>.' in iri co r--* in ■- f*- v cm cd en 

1 cm r-r^.^'-CM '-^cof-'- cm cnmcn 



ucMinocn cMO'-cD 

_... oo'-cncn mco^co 

CMO>cnincM cocncDino — CMOcn 



en CM in o -- 



(3) CM in CM ■- CO 



0) t 



r- CM ■>»■ o en 


(O CD "- f f^ 
T in CD ^ CM 

O) h- m in en 


in CD in en r- 
en CO ■- CM 


in CM in r- 1- 
in o r- CD en 



(D Ul CT) (O CO CO O CO I 

^' r-' 01 V o ri n t\i at <o 

^C\JO)0>0) CJlOCVJOSf^ 

1/1— co-w cocycocvj 



CO in r-~ cvj (o CO a» m <o o <o t-- (O r- c»j r- n c\j co o to V o o r-- N- (O co r^ to 

(D ^" cvj V oo' O CO (D cvi — co' Ol" O lO o to' Ol V O CVl" ^' iW T* V 1^* CD r^' ^" ffl »- 

(Oa)c\jcD(D toffii'-co inoo^in tnh^^moi a> r— tooi cocyincoO) 

cDr^coin—^f— cnvm ocNjco*- cvj — to tn 



o o> cy — 
a> <D (D o 
CD O CD (O 



— •« CO — ' 



1 r^ r^ CO CO 



_ ___ (Dma)nm'-r^O)C\i<o<D»-f^uic\jo>cocD(D-- _ _ 

r[-~ — (DID CDtDcDin^j (Dcoooo oi/)<o»J^ cooco'jm •-o'Ococvj (OCOCMCOO) r^'-^TTCvj cocncoioco _,., _.- , , , 

aiiDcO'-T ncyinaicn co — cDco^- m--f-~oicv( r^--T-too oc\ico--o O'-inf— •- f^oiCMOCvj co(\ja3c\jO) [D(0(D>/)co cijininTi 

c\j c\j c\) V CO* co' — co" r~" — in V ro r--" r-' ■« <o' o oi r^' ^' cvi co' <J>' co' (D c\j' c\j' tj' co* o co' id' rC co* ID* co* in* CT> co* cD* i--" ID* 03 t' i^' -u' id' (d' o "-'cvj 

ID — ^ - - *■ ~ "■ ■ ~ ■" * ~ "■ * ~ . -, - _ _, 



3<D — — looovin 



3 ^ oi <\i <y 



ojoocoincvj inooiTiD id 



CM CM ^ — — 



c\j in o f- • 



O 

3 
C 

C 
O 

o 



o 
w 

3) 

>> 

uT 

a 
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I- 

>• 

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0) 

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- o o CD 00 in t- 






eD_ o en en r^_ 

in C31 cd' CD ■- 

en CD en — (© 
en CM en en 



o "tr CM o CO 



CD r^ en in — 



co_ en en en r-- co cq en o cm_ 

cm' cm" cd" 'j" cm" en r-T o>' id' 'j" 

r--«-TrocM "-ooinin 

^ — " en "- xr in 



osocococM ocnocnin wococMin cM»-rv.^ 

cDcTicncDco cocntJieMTr eMen--coco coinojo 

CO ■«■_ o ^_ i^_ CM r- CD in V en ^ •- o ^ en o f- en 

O) co' en o V r-' cm' ^ to r-' r^' cm en '-' n-" ai cd' ' ^' 

cocneMco<3> Oirren^o en-veoeno ^* '- 

ocM '- CM cn'-cM cdti- en 



r in r- CM '- o r^ 

.._ ,_.- jcn T-T-e\io-- 

cD_ in •- en ^ ^ CD_ <t> en r- cm co cd cm en 

CD •- ■- iri co' in in cd' cd' •- oi cm' co' id lo 

inTrr-Tfo <dco~"' '" 



^ »- cm •- • 



cnenoi--'— cO"-enocM 

incMiDino TioT-cDcn 

(D0)enff)0 CMen^cMi^ 

^' ^' iri OO* CM* r-' en v' en en 

Ovcjc^cD cnO'-eoi 



coininencD CNJcno — en 

■-eMcnineM ocncD^o 

inor^cDin encn'V^O) 

r-' — ' — ' r-' -it' co' — ' eo' V — " 



CO en in CD en en '- 

T- 1- Tj m CD in 00 

ai o' o en ^' co cm •- o> ^ 

cj>omcDo cocncn^o 



^ CO O — in in 



r- en en CM 

»- CD — en 
"- in o CM 



CM •- CD CO en in 

— CD O ^ CM CM 

m o T CD 
r-' en o* cm' 



•- cji h- en r-- 
^ in in O) 1*^ 
r-- ^ in O) CO 
o oo' en cd' ^' 



•- O) en ^ oi 

<3) CT) •- CT> ^ 

en en cm cm cm 
en iri en en iri 



lin CMCDCDCDCM CM■-0>^ 



jcDor-in r^'-cocnoo ^•-•-cn'^ r^^asv 

I'-^cM'- cDencnoi*^ f^mcD'-h- ^^r^*- 

) en r- o^ en o ^-^ w^ cm cm en o t*-_ co_ --_ 

i en ^" -** CO* r-' V -w* '-* o* en en r-' i' h-' 



1^ m oo CM .. _. . 

. -. - OleO'-'-O CDCDCDCML. 

CD en — _ co_ co_ cm en co oa a> en o> ^_ m co 

' V cm' co' v' oo' cd' co' '*" co' o>' O) co" o> co' 



eniooin rt o c 



-cnoif*- 0)0)ON-^ 



at a> 'J CM_ en cq oo_ cm en co co 



inm^o>in in'-oiT- 



cMioenoin cdcdoocmco cm-jcdcot oidoov 

in*-/-n*— m ^^ r^ ir\ ^ rr% ^^CDinr^ (Dcninin""*^ 



) — ^ O (D 

. ) r-- in lO en 
<o in — CO CM en 



en en en oi o> 
o in cj) ^ ^ 

— en »- en r- 



oi CM o en r- 
o CO CO CO r- 

r*. TT CO en ■- 



t--Oinoao ^TCDinr-- id >. , y^, y^ 

CDen«-coco cDCD^inoi cor^incM 

O O oo' co' ^* CM* en en cm' ^' co' cm' o cd' --" 

cDincMCDr^ cDincMi-^ r>-r^enior*. 

oinr«.r-cu oO'-cn*-'^ cD--cn-- 

cm' cm" en --* cm" ai --' 



en CM in en o 
CD 1- o oi r^ 
en in CM en ffi 
o — ' — ' co' o 



•^ — a> o -^ cDocncMco 

•-mr-cor- cMOcn'-co 

^ T CO r- CO_ CM CO y-_ CO in 

cd' cd" n.' o •- CO CM •- iri ai 

^in^co*— a>oico'jin 

in cncMT ^co — r- 



cDinin(3><D <0'-r 



eo en O) cD co c 



5 £ , 

e a; 



CD ^ ^ r- <3» 
o iri en en en 

T- h- CO CO 1 'l- 



en •- in n en 



oocn — cocM cocncncMin cucocoor- 

^ ^ o T oi o» r- CD in CD in ^ "- CD r- 

CM en cd' en ai •- ^ci 

CO o) t^ o r~- F"^ en 



CM O CD f-- CM 

Ti- r-- en T- CO 
en CM en en 



cnoco — o encDino^ 

OcO'Jr--"- inoiinr^"— 

o o o •-' <o ai ai cm' r-' o 

cjiT-r^coco r-cDinoco 



- — cm ocnincoeo in — inco-- 



rcMincno ooenooin 'jintjio 



ooocMcnm ininTcn— oeocomin vocTim— incnr-*- 

a> in o CM in tn co o\ ^ ■^_ cq oo — cq r--_ — f-._ r-._ in ^- en r-. en co_ 

o ai <D en iri cm" cm' cm" cm" iri ai cm' co f^ en co co* ■— ' en •- o r--' 

r^ococoin (DOinooj O)^enr--o cnvooio in 

en — ^»in ocncncM cm en — cm coin co 



r- o ■* CO — 
o' r-." en co' v" 
(3) — en r^ CM 



CMCMOr-cM en — CMincM cnmcMCMco 
cNjincMor^ CMcncoioen ON-r^oo — 
coincD — in eocncn — 00 r^r-inrrcn 



CM — — CM 



T en en CO en ' 



— en CO in o 
en en en in — 

— CD_ ^ CD en 
^' v CM iri eri 
en h- — en ^ 



en CM — w 



cnoen'ten in^co — 



en CM — 



o en ^ r^ to in 
— en o CM V o 

CM in CD CM — 

_. cm" cm' — ' cd' oo' 

.CO CO en tn — in 

0> CM CM — ^ 



r*- — — in— r^r-TTin^ en — oo-v encocomr^ f^ocMCMcn cocneM — ^ incn^mo) coinencocM mcooi^— a» — ^o> 

cnCM^f^en — ^a>coo) f^oovtnin ^r^omo owoiven mcooo^ inmoooo ocmoicmo comincM— W'-cno 

ocor'-co'fl^ cDinor^en omen— cd incncor--cD o — ocn"- r~- — o— ffl ©co^o^ vcdcocd— cmco^i^^ cdo — en 

o (^ CT> co' f^' f*-" — en ai co' en iri en cm' o" o" co' r^' iri en" ai V cm' ^-' iri cm' m* en iri ai co' <d ai co' ■v" o iri — n cm" cm" t--" — co" co' ■v" iri ' r--" 

^co^^^^^ enoir**^® cnci*— coco t— cMr-enm ^cD^coin cdcdcd^c^ cocm*— oo'" fr\ /v\ rr\ n.i ir^ r^t rr\ m it-, i-*^ ^r^- — 

cnCM CDf OlCMCM'-CMCM incDCD^— Cn — CO h-V inCMCMCD 



<n o in en h- r- 

— eo ^ in en in 
ai O) en o in 

en to t-* cm' ai co en o o " 

omr^toin -^incnoe 

CMcntn^j— cocDCMine 

— — en" — " — ■ c 



^ -c, co_ en o o 00 o en r^_ 

a> o o CD eri r^ co' o ai cm' 

tc^rroi- r^r^-cMinen 

ocoenacn cjioocn— cm 
cm" 'd-' — — 



— coinm-w enoocMcjiin 
oo_ r--_ in CM CD i cm in ^ cm 
cm" cm' ^' cm" — 



o en r«~ oo in en oo 

CM r^ cm' ai — co" en iri co' o 

COa>ODOCO COO^OCM 

r-cn- CO— en- CMcoen 



cjir^ocMCy r>-CMOenej) 

■^j-invf^eo CM — inencM 

CO o ^_ en r*. r- cm_ en en ey 

co' co' — ' iri — h-" oo' r-" CD to' 

O — COOO — — COCOCO 

CO — o co_ CD — cq co_ CM en 

— ^' cm' — ' — ' 



in CM_ CM_ en 
co' 'J co' en 
r- CM CD 



367,266 
65,206 
381,274 
149,768 
538,448 


479,172 

365,447 

76,042 

93,418 

866,427 


571,836 
135,733 
103,259 
421,740 
498,169 


334,709 
267.121 
334.848 
318.065 
82.320 



lencoco in — cncDO 



tOTen — r^ r-.cMt-.enen cMinr-.^en CMcn^enco 

^cnincMco fflr-f^in— encnenTen coenioinen 

— co' <ri en cd' r-.' o cm' r-- o cd co ^ — V e\j" V — iri ^ 

__._ — _ . __Q^ coo^coin r^oin»o> 



cDOCOcoco r-cnu 



CD CO en in — 



- — en — ' 



cDoocnoen cy — oi^o 

o^invinT CMOoien'V 

en en en eri r— " co' cD — ' cm" m" 

0)'S'cnr--o cnvoooi 



■ 3 CD a 

CO £ O - 



J JS = ^ "S 
: < < < o 



:5 g| 

1 u. O I 



■COS g ^ c 



°S 52555 552 



> S 

0} 0) 

2 Z 



Eire 

U 01 o o 

: z z z 



OOOa ir 



8§£sl si-Ill |2S"? 



Indiviciual Returns/ 1979 • State Data 



121 



■o 

3 
C 

C 
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M 

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a> 

a 
>• 



>• 

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0) 
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c 

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c 
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c 

3 
O 

E 
< 



t~ c\t ^ at t^ CO o 



-co^- enoicoinco a)co(DiDv ^^oo<DeM iDf**cM«-in '♦•-cMf^*- '- o> o> c 



>a>vcDco eov'-^cM m 



> CM O) — CO in CD (D CO r*_ CO CO CM 

h-' o ^' co' <d' co' o <d' *j* in — " <D o o V CD CO ■- cm' c 

(D--— nCO •— TTCMCM^ CM 



mh-^h-m cMtDtDcoO) 



^ * P !£ ' I 






int'-ooio cocM- 



r CO o CM •- CO •- 
ii a> V O) r^ r. to 



cot^ incDoiOO) cMinoeor^ 0(D--cMa) cMcnoeocM tn»-co^ 

o>in r».oo)r-CM co'-^co— — mr-mco co> cocooo f-cocM 

CM-- — CM^^** COCMCMCO* ^^CMCO CO CO—* V_ 

— v' — ' cm' ^* — " cm" 



a>tneMr*-tD ■^co'jcow --iniD^r-- •-o)r^'-cM cd — c 

cooincMr^ — cocMCMO lOtotDOi r^r-'-cytD o^- 

en CD o ^ •- o CO <J> O) m to ^ co to — co co en to_ •-_ cm co c 

ri co' r*' CO to' cm' •- ^- co in ■ 

■UCM --COCMCMeO' 



- o CO in CO CO r- 



3C0O •-•-CMcor-. oco^mco 
-coin o)'-coma> ^r>-o>^in 
---— -toincocM (Oin'-CM'^ 



jcMcocMCO incocor».in 



-CD CO f- T- o ^ 



r^ CMinCMCMCO Oi 'r Oi Oi • 





inenv-co 

P '^ 9 I:; S 
r- • <r> oi CO 


CD V f^ CO in 

•- O CM CM CO 

<n m • f- 


CM -C 


"- in ■- 


■r- CM 



I |! 



CMCM--(0'- inCMtOtD"- •-lOCO'-CO 1-^^^CD 

■^eoinoin cvjojcMinco r>-inCMCMin cocnoiincM 

<J) w CM en CO — in lO m co O r- o en co cm co eq O) co 

^j in (D o> CM CO CO ■»- •- •- o id" •- ^-' ffii O in cm' cm' in 

CM m ■- ^in — CMO) r- — — coco cmcmcmco 



) a> o 1 r-~ in t to O) o 
r" cm' cm' — ' co' o en' to' en en 
- r- CM 1 •- r- •- -r- 



rco^co iDCMCDino 



oitDco'-a) ■-■-■-oin —Ti^cnco eo^-toujoo '-co--r^h- "rmr-inco 

cor-cotoen ooo^ — to r»r^O)CM(0 r-tooor- oin^CMOi ^ooo^ 

en CO CO cm in to co n. m to oi to co o r- co ■rr to cm (d o o id ■^^ co_ co io_ r^_ co in 

■^ i-i n\ ri' i~^ fTi <Ti m r-.' e-i fo" w in' m' «■' ci' fn' ^ ■»' f->' in r-,' <«' r-«' en »-' rt CM in « 



TO>C0^ OCT>^^ 



OD CO "J I 

iri ^' CO 00 r- CO T- o> •- CM 

T-CMf^CD OIlDCM"- 



CO in ^ eD_ CO h- r^_ to_ eo_ in 

iri id' cm' ai co" ^' co' oi o O) to' ^' 

CO v-vin CO*- — o • 



TT CO CD in 



CO en — to "«■ 

CM ID en r- CO 

CM ^ r- CM to 

id' r- CO to' in 

r-. ^ !•-• in r-. 



ovcMVTX r--eor*-» 



tD CM CO to (D ^ 



incntDr*-cn cycoocoin r-r-icoeo 
intocJ>>-cn cMO^inoin CM'-inenco 
^ OcnCM — CMCo TT^coeO'- 



CO CM ■- lO in 
en in -- to -^ 
CO •- 



O CM O CO O) to (D r- •- — 

O en ^ ^' co' cm' »-' eo' cm" — ' 

r-r-CMO-^ inCMCMCoin 

CD to in r- CO CM o> 



CMt^tOOO CMOOr- 

o in co" in to' (o' co' to' ^ 

r-cocDr-cn "-co-vr^c 

CM CO T- CM V CO c 



CO en fM ^ CM 
_ _.._ _____ CM'-'-inCM 

r-coincMr- incooocoin ^cmcocmcm 
O) co' to' id' ffl oi in cm' r--' »- to' a o a oi 
wincocor- — f-r-eoo --cmO)^^ 



— -If (D r~- CD 

— •- in r- en 


o CM CO (o in 


CM •- T — CO 

o CO r- OS Tf 

CM to CM O -^J- 


sssgs 


in CO in en o 
o CM — in o 


in CM cn en t7) 
"- •- to in ^ 
O '- r- to rv. 


^in-tf ino 

r- o; "J TT CO 
O tJ) CO •- o 


CO CO to o 
r- r- to O 


CO CM CO CM 


in r-- CO m to 

(D r^ CM in - 


en CO CO CO -c 
^ r- CO en r- 


t3> ■v in 


en CM eg — 


to oi to — to 
r-. CO •- CM cn 
CM CO o — 


CO CD CM 1^ in 


cm' r-." • to 



eococn^-v CMCor-inin 
intocncor- co'-'-'-r- 
cocMCMino o>cocn^co 



^cMcoo)^ CMincotoco ^ircotnr^ 

f-CMincocn ^r-.^tMtD oir-.-cov 

to r- cn CO CO r- ■«■ ^ to — co_ o o o ^_ 

to' TT to' V ^' CD cm' o to' cm' in in V id' r-' 

cMoootDCO cocMi^coin otniocoen 



"- •- ^ CM CM CM to 



CO (^ O r- CO 

CO t3) CM CO O 

r-" cm" o) co" in" 
^ (O (M oo m 



CO in o cn m 



in ^ O) ^ •- V »- 



CO in -^ o CM 
r- to CM CO •- 
T- CD CO in o 



eo CO CM o 



rrr^-.r^-oi'- cocdooco cocooo 

^COCMCMOO CMtJlOlCOO OOtDtD 

CO"— COOCM (Jl^TTtOtD "-fflOl^ 

O) to" CO* o* ^* — CM cn o> O)* in in" --" co' 

cocoocncM CMCD'-r-in ^ • ■» 



-CM — in^ CD0OCO^»- 

o n" eo' to" "ff to' r-' cm' «' m 

min^coco CMr-r-OD'- 



2S5Sg 


CO V CO ^ (D 


SSSSS 


CM CO »r CO t3^ 
00 •« O '- CM 


■T -in^ - 
O) S ^ CO ■« 


tool in coo 
r- O O tn CO 
in ^ CM cn o> 


-eOOCMCM 
CM CM CO to to 
lO — CO — CO 


CM CM t7> in ^ 

in -- CO ^ 


CO o to CO in 
ro CM eo CM 


in to I- t— CO 
CD r-- en in (D 
to r- CM in '- 


^ in o) in in 
in r- to cn r- 


to tn to T CM 

to cn — CM in 
cn "w in 


(D "- to in CM 

CD r- O) V tn 

cn CM CM '- 


r- a> ID CO CO 
r- CO — -^ en 

CM CO O ■- 



f--«^0 tJ)ino)CM 

toto coocoocy ocosdcm 

— cOtOtO^I^-- OlI^fflCM 

^" T-^ in* to' r~-' cm" r^' * to' 

CO o CO r- in ^ -- 



to cn ^ m CM cn T 



inr-cO'-cn eotocMOiT cocMincO' 

IDinO'W'- OlDC00>(0 r-o^coi 

■-CMOl^-- COCMOt^-CO COr--«i^»- lO^iiir^CD 

eo' — " — ' f-' r-" to" o r--" in to* m" co* cm* o co" eo' cm" en en" in 



-- O r- O CM 



T CM CO -- •- 



_- --•wo - _ - _- _-_--.. 

ineor^CMto or^CMCocM otocMino 

r-' CM* v' co' cm' t' w' co' cm' co' eo' aS r-' 

CMCM toco CM'-CM CM*- 



1 o CM_ en o_ to •- • 
co' w' W* 'J w" ' 



jcncn --tooino tO'-'WtJiin 



r CM a CM r-- 



in •- oi w O r>. ■- 
tj«— tDinin in«— i-CMtJ 
in en to' co' r^' iri a>' to cm' to' 



too^cnco in'-intDto o — oir-co 

t7>^otjiin inenocoo mr-toco^ 

cotna)««- (DOcmOt- to^r^-tocM 

TT •-" o" cm" to' to' co' o ai o co' t-" cm" m' to' 

incotointo cMOf*-co(o aiiocMcoin 

CMCM«- h* ^--CO "- 



tocMco«-r>- tD^in^p- •-f-^CMcnr^ cO'-'-r-CM cotoenm 

T-o^CMCM o-viDtDin otowr-to m^tooiin <oa>tor~ 

OOOD'-in tMr--cocoeM cDtotoinin cocMr^tor^ "-intDco 

iri r-' iri o t" to" ^" to" to' — — to" — o co' co' en" — ' V ^t' to' cm' * eo* 

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in ^ r- CO ^ •- 

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(d' t-' co' en' t" to' 



•-cmttcmco c>oa>^o> coo«-r--cD o)tor«-coflD aincMcoco (---cDintDO cotr^cooi 

cooo^in coocM^O cMOCMtocD cocococor^ '-coO'-co cMinvT-o coinccoo 

o^in'^r*- inoto^'"- oi^f^'j'^ in'-tDinin o^cO'-cd iniD^oicM •-^'jinto 

in r--' ■v' co' CD r--' co' ■v" co" o o V o" iri co" co' co' co' co* to' co' to' r---' oi' co' o>' v to" co' cm' o •- cm" co' cd' 

cm*- COCM"- OVCM'-CM'- TT^^tj CO CO ^ Ol'-CMCD 



•- ^ •- CM * 



mcor^oiD ininr--^^ 

^r^r*-(DO •ffinOJi^co 

•-cocoeoco ooitninin 

o in in ■- ^' ai cm" V co" oo" 

COCTJCMCMin COlDCMCDtO 



ooa>into r-ooovm 

TfOO^CM^ cor^co^cD 

r^ ^_ o o (0_ CO r*-_ CO in cm 

r-' co' OJ cm' co' cd' cd' m' co" co' 

CD(DCDh-CM "-TTCOPJCO 

cm CM CD CU 



CD (^ OI CM ^ 

to" iri 1^' ffl in 

"* CM CO CO — 



■) O CO CD — (DC 



-COCM COOinCMt"- 



tO OD ^ CM CD 
CO O CO CO 

"-CM CM 



CM »- to ^ ^ O 

CM •- CD CD 'J CM 

^ O r*- in in O) 



incjicDor-- i-^cofficj) 'ir-^-cocM^ 

1 — cocMin in — — COCM incocD--cD _ . 

a>in(->-coo ojtMincMCD •-®o>c\jc3) comcocot^ 

O in cm' co' in ^' r-- in" v' •- co' O cm' •!■" O O) r--" V to' r*- 

-- — — ^CM'-'-cMOD'-^intO'yr- 



co CM in "- O) 



CO'-CO'-CO rJ-CMr-~OCD CO^i-OCO --CD^CDCD OCOCMCD 

tD^jcMiO'- cocDO'^i^ rv.(Dino)eo '-cO'-oo ojin — cd 

r- ^ m m cD_ CO C31 in id_ v_ cm cm to -- r- o r-_ — co cm_ c3> co • — 

o> rJ iri r-' CD cm" ^ o "-' co' (O* --* r-* ^ o cm' o o> (D (m' m' ^' — ' 

CD r^co r-cotMco -- coin-- r-to*-'- • 



CO CD CO CO O *" 

CO to tn (D V o 

CM O CD "- O) in 

a> co" cj>" ^* CD cm" 



_ _ _ omoototM ^^0"-in r*-m^om toooo CMCoo-^f"- 

ocor------ ^coomco CMr-ocoin tocD — cocM coojo^f^ cDotMa>in ^^^tor*- 

— ^ o •- 00 o CM ■- lO o CO CO o (J> r- in o CD -- cm. ^- '^. *. ^. ". ". '^. *N "^ "-l "'*. ^- '^. *R 

' co" •-' t"«-' co' in ^ to" V lo" cm" cm' r---" r--' r--* cm' ■- oj in cd' ai r^' V iri co' to' o V •O" m' co' o cd' 

1-CDV intOCM — CMCO CDO)Or"-tOCM '-■-OCO 01CMCM05 



- in "J- CM to 



in o <J) — _ 
r-' CD* in — ' 
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CVJ 


361.285 
51.011 

195.433 
62.586 

418.286 


219.269 
249.843 
34,264 
60,811 
512,044 


234,628 
66,757 
32,195 
668.349 
160.983 


115.531 
101.742 
120.579 
215.516 
36.935 


326.124 
392.948 
601.552 
254.552 
139.822 


201.894 
37.088 
49.560 

126.819 
33,328 


574,935 

57,522 

819,565 

175,488 

25,096 


441,785 
134,920 
149,923 
549,813 
47,394 


99,274 

13,935 

149,631 

729,937 

62,031 


15,677 
289,925 
236,949 

48,343 
185,103 


24,226 

4,947 

•782 

17,316 



r~ to CM — CO 


CM h- f- — ^ 


CM O CM 'T O 


CM in CM CM CM 

CO to •- — 


CM CM CD 1*^ CM 
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- in tO_ CM_ CO_ »^_ CD 

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iir-CDCD i3ia«-0)(D 



ID'^TCM'-r-. "-aiCDOJO 

r-'-CMvo intDao»-to 
cDcoi^oiO) oicoinffl"- 



CM CO m in oo 

m in ■^ CO t^ 

CO CO ^ O^ CO 

— ■ o" oo' iri o 



cor-.--^cD r-c\joitDO in«-f^o 

or-^tDc\j coc\jincMto r-cotoi^ 

CO CO CD o r-^ r-- o r^_ cd o — o cd r--_ 

CO* cm' r~-' cm' CO* cd' cm' ■-' oo' --* cm' r-.' ' iri 



CMCMCMCM incOCM^-- "ff -- 



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in CO CO CD ^ 


T ■- to 




CO CD r-- 00 CM 
(D CM C3) CD CD 


O CD O CD in 
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r- CO CO -T in 


C75 o cj) CD in 

CD CM CO O "- 
CD O r-- ■-!■ CD 


0> CD O CJ5 CD 

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CO C3) C31 CO ^ 



in^cocMO OCOCOCO-- cDcDTrinr«- aiCMinco^ 

COTCOCOOO COOCO^O) COCDCMOO) —CDCOmCM 

to^co--^ r^r~OCT>in comcocDCT) coinr--CDCD 

f-' cm' co' cd' r-' r-' — r-' oo' »-* m" tt" r-' co' o o m' •-" ^" o" 

CMincDCDio oCMCB^-o cvjcoojcD^ oor^in — oo 

OD--CMCM-- CDCMCOO'- •-inCOf^-'- ^ COCOCO 



CO T •- in ® 
to CO CD in CD 
a; ^ ^_ co_ co_ 
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o CM (O in 

CM CO CD "- 

o o ^ co_ 

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COCOCDCOr-- CMtM* 
CO T- 1- CD •- 



CO CD in in CO 
^ CM t~~ CD r-. 
iri -^ co" ^' r-" 

^- in CM CM T 



CO O C 

cd" o in CM •- 
»- CM CD in 1^ 



-_ CD CM CO_ CD CO CD CIJ r~._ CD_ tM_ CD_ in CD_ 

J -r^ cm" to' O) CO* ^" co" oo' cd' f^' O" '-" CT) co" 

-oa)^cM incMf^--incD ocmo'v^ 

r*- --IT CMCMCMCM into—rr^ 



— cMnor^ intDcoocD mcDOUi'- 

tDCDoor-m co'-iD'-in cd^cococd 

tM--coor^ in^cDooro ffliocoinin 

to" to" co' cd' oo' co' to' co" iri — CO o O CD* r-' 

a>CDCMC71(D r-CDr-.^-<I tM*JCDCMr- 



r-TTtOVCM OCT>I^OI*- CDCDOO 

CDCDCOCDCD loaJf-r-r- eor^~-oco 

O *I CO O CO CD oo CO — CD OD CO CD CD 

OO tM* iri o cd' cm" o" --" co" v" to' (ri * 'j' 



_. CO CM CD 

--" o cm' - 



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(DiOCOCOr- CDCDOCOtO 



•-cMCMcoi r~cocor--r-- r^inoir-cD cor"-r--(Deo oincMvr^ cdcoctj — co •-(Of--CM 

COiJiCM'-O) "-O^CDOl incDCDCDO) COCMin'-'- CT)'---tOCO COr----(DI^ 0)0"-0 

in CD co_ ^_ in cj)_ cm cd_ >-_ 'i. — co_ tj co_ cm cm in -^^ o f~-_ •-_ •-^ (3) •?_ ^_ in cm_ ••-_ ^_ cm_ o ^_ ■ h-_ 

CM* cd' cd' •-' <■* co' cd' co' oo' cd' cm" oo' to" co" iri iri V cm" to" o iri co" o" v to" co ■^ oi co" •- r*. •- -- 

^r^CMincM to •-'- co*-^!^ r--^^^'- ^i incMtM •-in--in 



r-iD^om iocMt*-0(3) cjiooeoto •-r--c\jeooi 

oO'---m o — cM^TCD oocO"-^ CMcnr^too 

CO to — CM r^^ ^ in co to_ o ^ o cd co_ cd co_ cm cd ^ -r 

<o' to' <o" co" co" o" co" co" — co" co' o" cm" oi" oi iri co" ^" co' rr 

CM^COCOCO CM^incOCD tOCDCDCJJO (Or-OOlV 

CM CM ^tocM inco coco-- — cm- 

cm" 



00 — 0)1^0 a>(DtDCD<3) —r-^CD^. 

VO^CD— r*.CMOCOO ^CDO^rv. 

r-ujino)^ •-^'CO'— (LI CMt^CDCDCO tOCOOf^^ r>.CM01N-tO 

— o r--' ■-' *r' iri C5* CO* •-" cd" cd" co' cd" oo' cd* to oi o" r-' to" N-" to' v" to' iri 

cDr--cDin-- ooincor^^ —r-oiincM CMtocMcom r>-CMO>Oco 

-tttcdco— CM CD ^co r«. — cMr- •- —eo-- 



O ^ CM V — 


CO CM r- 


O CO -- f- tM 


(>itsi* 
to 



in oco^oio cDo — oco cMf--inr 



O CD CO r- ■- t 



vO CO •- p- «i 

o) in in -- o 

CD r«- CTi in r^ 

in — ■- CM o 



-CDCMCOO cocMCD^co cocD'jinco cor^^iDincD —ininin— TjO'tcoo ojcocotor^ incooin 
o — comto cDO^inr«- ^in — TT inincT)--'j tMcjiincMCD oooocMin --incDOiCM (oior^o 
jininto-^ cO'JiDCDr-- oomvco 'j — cm'Jco -^cdcoocm —^Trcoin incocji^in —cococo 

- O id" o" CD iri CM — r-- CM CD* CM Co" o" o" CM O) CD CO Cm" — -- iri — CJ) O CD — CO iri — O in* CD CD* CO' CD* V ■- 
— — ^ — — _ — -----cOvcOC3inm'-CD10CD'-r----010)C31COCDCMO)CM* — 

coco — in— — CDCDCDCM r*-— ocoin ctjcocM'3' — — 



'J--CycO(D —OlDOCD inCM — r--CM CDCMCOOO 

a> — o — o> OI — rotoco cjioto — O) vincMio^ 

CD in CO o CO r- CO CO o — r- in cm ^_ tt cm cm t ^a- cm 

— " V — " — " — — co" — ' — 



r»._ O CM_ CM_ — ID_ CD_ O tM_ CO_ lO 

T- o to" cd" co" cd' o ^' cm' cm' r--" 
r- incoiocor^ tocor-coco 

lOCO CO — COtico CO 



CO 'J 1^ CD TT 

f-- -w r- CM CM 
CD CO CO in CO 


in p- ^ o in 
in CM — Tj £o 

CM CO 1 CD l~- 


■q- r«j o r- in 

CO CO CM CO <D 


s§°s5 


O W r^ CM CD 

CD in — o r^ 


O ^ — r- in 

TT CM 0> CO r- 

co r^ tM m — 



COTlDOin — CDOCDCM 

^in — oco cDr^o>cDco 

O O CO "J CM CD CO CM CD CD 

iri tM* r-- 1* r^" iri cm cd" O r-- 



incD — oooin- comcooco 
— o o cm" r-«-" cd" eo" cd' o cd" iri — lO co' r-' 



— — CD — • 



OOCOCO^ CMCOCOOJCO CDCO* 



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IncJivldual Returns/ 1979 • State Data 



123 





§§isi 


If) r«- »- CM ca 

O CO CJ) S (D 


' r- ui 


1/1 V ■ CM • 


cm" 



CDCOCOCD CM 



2S?i7. 



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^incMco"- r^»-mco 

intDCMCMO ^oooco.. 

voim«-co (OtDoicMr- 

<0 •-'-'* O CO 00 



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fv V in ^ Oi cj r^ «) CO V 

r^o — r^(D N-oO'-h-CM 

oqin'-^in f*-cof^mo 

co' f*-' -■' ai co" K V m* '-' «>' •- »- co co 

^ ••-■ ...CM CNJCM--- 



co o r^ CO ip 
^ in to o) o 
V o CM in r- 



CM o in fj u 



CM •- •- 



oincO'-o oicDcofCO) cos-mcMoo oh-^-O)© 

coooJocD coinomo) cmcmcocmio comoii^-o 

r«-a)OCMO oimvmcM cmocooi^ oO)<jD'-oi 

CD r-" (D O) co' ^" ^' in o> cm" --* --' h-' '-' co' iri co' o> --" 



JO'-(0(D co^co — h- inm^coo co — cncoco tor-r-cooo 

reo(Or-co r-.a)h- — r- ino^mtn i-ior-^T- ^wioin^ 

■> CM r- to CM r*- c\j r^ V CO co co co ^ id in co w «_ cm --.<£> <£> en co_ 

>' r*-' <D co" — " <o' cm' cm' — ' in co' o o co' lO co' (D cm' cm' '-' i^' »-' cm' 

^— — WCMCM «-^— CO 



CM in ■- CO ID 

O to O O) <D 

en CM r- ■- eo_ 

co' (d' to' ID 



:%s 



CT in "- •- in o 
••* v' id" cm' cm" '-" 
m iD T in ^ 



^ CM to ^ CD 

^ in in CO cj) 



T CO (O CM in ■- <D 



68,521 
17,512 
18,184 
9,273 
11,802 


08.904 
26.838 
84.265 
30,595 
6,193 


ID 
1 


PI 




69.753 
10.340 
21.456 
39,164 
16.739 


7.874 
91.538 
44.416 
30.208 
45.124 



incMOJOflo h-mcM'-co mcDcooO"- v»-incoo r-co(3)^o (Doocdco 

^cocor-cD N.(Dvoin (oo<ocoo> ^eor-ojCM oin^co^ ^mtDcji 

00 r- to CM CM_ '^ f^. '^ CT* f^. •-. CM. CD CO O) co_ o_ in o_ !-_ a> o in <d (D en (0_ ■ to 

to — " co' ^' cm' co' co" tt O) '-' iri co' o>' iri --' CO cm' •-' CO co" ai •-' '-' O) •-' "-* * 



« --incoino inoo-^c 

w inTTTitDr-. "-h-cooDcn 

*-^ toincMr-(D ino^oo 

to — ' CM (O CD" 0> co' to' — ' V O co' co' CM <D CD' 



o r~- CM V V 
CM to V r- r- 
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r- CD o o m 



<D (Dcotor^O) 'Tiovr-cM 

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o CD CO in in en co en od to 'j 

to cm" 1-' to' ^" o" r^" (D r-" cm" cm" 

CO (O'-^vin iDCM — lo 



r-r-ir-co coor-CMCo cooinin^ 
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r^'-ocMCM •-inomcM tocMr-^^j 



VCDCOCMOO ^^OintO r-W^O)CM 



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o" cm' co' to' O 
r* — to o CM 



co^jtDr-'- cDOcnr- 

oo)or-(D ^t-tpo) 

CO a in in eq o cm to ^ 

co' co' in* CO* CM* —' f^' ' --" 

O) (D (O •- • • 



(O incOinCM(D CMf^CO'-CD 

CD a)r-^in«- vwiDiD"- 

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o co' •-■ — ' o iri iri r--' co' i^' ai 

CO r-CMN-tOtO Or^i-CMtD 



— coto — w •-ococoin tM'-cnr^in 

i-c7)vr-r- oocOOV'- r^CMincMcn 

OCO'— r^co CO"— •-o>tD cor*-'— oo 

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to CO CO ■V O CM 



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co'jencoCM r- — r--(D^ tMOOOintM inco--0'- oor^ojcMCO 

-- r- <ri in ^ h- r- co oi o r- co_ o co o cm r- o ^ cm •- o ^ en o 

r-' in" o o o" CO* r--' en en" co' co' '-* rt o V ai ^ r^ to iti to" o cm' o o 

(D^cncoin QDflOijr-eo inp-r-'-— --cMr^cocn toenomo) 



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coinentor- ^cMtocyto 

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toeooco^ cocMCMeDoo r-eocMCOTf 

r--COt*-tDeO tDC\JO®CO CMCOtDOlcn _, _. __ 

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tOOO«-CO CM0100 

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124 



Individual Returns/ 1979 * State Data 



inr-tor-csj CMODcoino) 

CO co_ --_ r- '-_ r>-_ t, to co cm 

i/i" co" in to o oo' '-' co' -•' o" 

CTl'JTOlin (OCOCOT'- 




r- inO'-C\JC0 CnCMUlCOTf 

>-_ O) CO o o_ ^_ in CO CM ^_ co_ 

' o" ^' co" oT --' 



>iCM^tnr- ^"-oocM*- 

.^r-a)Or^ incMCTcoco 

r--in»-i-u^ oitO'-'-in 

oJ co" cm' cd' CO* CM* in V to TT 



r- CM u. 

in CO cvj o) r>- 

--' co' •-' 



o h- 00 c\j in 



r-(DTj^o inococyco CDOoor^m 

oocvjcnr^ CMvincoin cocot-cood 

in t-~ 1 co_ in CM CO co cT> — cm in co cm o 

o> V o" «r ID id co" r>-" ^' o) o cm" t^" oi 't 

cof-CMOcn '-CMtoo>CM -t m '- <D en 

vcjiocoin mcM^cuto iocor-f~-T- 

*-' ^ co" --' '-" c\j" iri ^" 



■- ir o in o» 
in ^ ^ ^ 1^ 
m to o a> CO 
^" ai '-* r-' cm" 
m <D ^ m -- 



coCMt^eocM '-^CMOm ncoo)'- 
cDcomcDin mcoh-ojoj tovcov 
r^cgcDCO"- incococyo) f-CMOio 



-co CO — cycMco "-r-^inv --cy 



w o — 






(O (D CO CO O <7) 



m CO CO c\j CO 
CD o> •- in r>- 
o 1 ^ m r^ 
ai" »-' — " —' (d' 



- o co_ ■v^ «3 

in co' — r-" en* to* co* V c 



r ^ CO oi ^ ^._ CM 
' co' cm" O (D" 'J* cm' 



tT'-'-COCD ^■v — cm^ 

Or^CMCOT- COCUCMO)^ 

— ^ •". O O CM CO CM (0_ — 

co' —" co" CM* co" CD* eg o> co" cm' 



cMcocMcnin cocnomco 
in-fjincoo CMco-^r-^ 
o«-(D(DO ino)(D^cM 



s I I ■ 



"- r- o oi ^ ID c 



- CO •- CM (O CM ' 



-co m>-(Oinco "-"-ocMin •- 



^•-o^cn cj)r^O)r~-eo 

cncooocMiD tnmoiCM'- 

oo O CM — ^^ 0)_ O ^ iq eq 

^-" — ' (o* CO* o — * to* •-' co' 



cootooir^ cMinocoto v r^ o <m a> 
oeotoin"- tO'-^'-cM — — cooco 
cocnintoin CMmo)CM*D o^oi^r^ 



o>a)CMin^ (Do^O'- 

(D — tDooco r~.inr.CMco 

C0_ 1^ 0)_ CM CM ID_ in CM CO_ CO_ 

ui cm" ctT CO* CM* O* CM* Oi V — ' 

— CM — — -^ 1- 



r-mcoiDT r— — r--.toin 

r^incooo) "-tDininin 

co_ o_ -ii in ^j- CO in (D_ ^_ cm 

co' co' oi r*.' CO* CM* co" cm' cd" 



I I 



I*. (DCMcnoin inr^cococo 
»- r-. (D in iD_ to h- ^_ in (D cq 
CO co' cm' cm' ^' co" CM r--* 



T~co(0^in T-co — CMr- coiocoocn cnomp-i 

^r.-comcM cococDcDO mtDOO}cn or^comco 

oot-vr- "-or-cD*- r^oacor-cM r^ — incoto 

co" co" —* CD* CO* CD* --* cm" T-" 



t CD CM V ^ — » 



mcMOO>o> r>.r>-i-iDO) 

cocM^OJco coooor^v 

OJ o CM oj CM w CM_ r*-_ r. r* 

ai — ' ^" —" •-" o' rC <d' o' 



•^ <j> t^ io a> tn CM CM o CO to , 

■natt^'ViD (DO)'- — (D •- 

O)inr-coo covtD^in •- 

T-" to' (D cm" (d" r*-" cm" co" —' 



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cnCM^'-CM ^COOIDCO 

CMcor~.r~.iD ooin«-m 



CMO>CMCD»^ ocDcn» 



CO CM — 



in CM ^ — li 



CO CD in CO — CM 



»-^CDmf- T-vr-oCM 

■^T — CO-g^CO 0000-- 

CO o in in -v ^ CO cm o r.. 

cm' »-* in co' oo' •-" — " to' — " «-' 



o m CO — to 
CO CO ID 01 CO 

CM CO CO CM CO 



(DOT'-COrr 1-nOO 

(Mmcor..cD CMcomc 

CMr~.TrTrr~. cmcd* » 



rroicococo incocMr^o cdttcocmco 
CMcococMv om'-f*.cj> O'T'-toeo 

CO <£>_ ID_ 'T CD If '- r.. ^ CJ) r~. to lO V_ CM 

O) r~.' tji' v" v' oi cm" O) CO •- r-. ai m" r.-' r~' 
^ co — m^cn cMCMincM oco 



(oco — CO— or^co — CO —v — tnco covo)r~.o ^or~.cj>Tr 

.____-. _ — __ {Dr~.»-tDto inr-.>-iDin —ineooco 

o r-._ co_ in (O <D_ r-~ en cm_ r~. oo_ o> (» cm cm_ 

r~* to' CM in" t-." oi r..' r~-' o o cm' od to" f^' co" O) (D co m co' 



inococDCM oinr~.coo 

(D p to CO CO N- CO p — r._ 

infficocof~. ooCTJ'^oico 

COCMVO— tO^CMCOCO 



— — — CO •- ^ r 



r^ CM CM ^ c 



r-ocJ)— inin — tDO) cococnc. 

SV^CM T-CMr^*-tD COCOtDCM 
^iDtD inintDCMin "-intor. 



to r~. — 01 in 



CM ototncMOi ^comr-r. f^ocMCMcj) 

^ ——mojo cyo)<C(Dm CMiDT-coin 

CM_ tD CM CM CM h. ^ Tf in tO CO O « tD (D CD 

o" ■«■* to" r.-' in o>' »-' — ' cm" cm" cm' iri 



r^^tDOico o^f~.-cocM ooco — 00^ ^r-.--cor-. 0)r-.cM»-cM oin — cnco 

CM^COCMin CMO>CMO)CM CMtDtDtDOD COCOCMCOtD —tDOCOOl UIO^'-CM 

^ CO CO in cq tq co_ h._ tq 0)_ — to — in — co_ p in p cm o> cm p ^m ^ cm cm — co_ p 

cm' to' iri — * co' — ' ^" co' — ' cm' — * CO* »f* co' cm' —' in in co' co' — " in" — ' 



CMCDCOtDV CDtTC 

CMO)eJ)oor~. r.oc. 

mOlf^CMtO CMOtOCO 



CO — cMin— co — cor^co tor^'V^tM or-cMto— i^cooocoto or~.oiin-j m-ir-wco- 

OCMcotnco cn — ^CM^ tJ>cocoocD mT-cooto cm^cm*-^ —cDOto^ incoo — c 

p CM — CO m ^, ^-. CT ^-. w m 00 — — p r- p ^ p p^ p p p^ — to f~- cm in r^ p cm_ v_ — m u 

— co' to' — ' iri cm' ai 'V 1- — " "-" cy to* to' — ' cm' — * —' oj •-' o cvj 



- — tDO) coininr~.io 
iTt o> o m^mcMO 

-CDCOCO tDCMOCMO 



o — to O ^ U 

(J) — 1^ CM to C 



5 CO •- f^ r^ 



CD 
CO 
CD 


co-r CMOto 

en CD en CM <n 
CD to ^ en "* 


in r- CO ^ 00 


cN ^ CO in V 


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CO 'J CO 00 to 
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CO CO en tD en 
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CM en CO — 
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r) 



— invtD^ tocDcooDiD r^ — CMcnin occco*-^ invotor.- —toininm o> c\i ^ 

cocD 0)0)tD--r~. T-toin — CM r.'-r-ino cocm^ — ^ cmcm — — ^ or~. 

COCO cotOCM — O toto^—cn —m — cor.. --r~.p~.'-p ^pCMp^p ^_cm 

to* co' co' cm" od' — ' —' 

^ in — O) CM ■ 



^ tD^i3icnco —r.-in — c 






(3Q " 



— cor^meo r~.or»~--co incoto^m co^CMtoco 

cMa)r-.<om •-r.o^i^ r^toaitno tor-.0)<nin 

p p ■«; ^ p^ p ^ p cy p CM p p p CM — p p p p 

— ' cm' co' co' co' co" rC co' co* cD* en' o to' ^' to m" cm" r~.' v' co' 

r. — cocMCM cooif-tD— into^coco ^co- 



in m o co co 

00 (D 0» IS- O 

p — tt p p 
to* to* o en" CM* 
CD CM o (O ^ 



r^encor~.co r^io — mio 

(OOiOcD^ r~.r~in^iD 

p p p p "* p p p p p 

<£} ai ai cm' co' co' v" ai <b to' 



cocoinincM tDcn^ 
O) tD CD o ^ o> •- 

O CM O) CM CT) in CO 



V to r^ in 



CO ■* r.- o CM 



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125 



(^COinCMCD QOCOCO^ 
OCn^CMD CDO>OCMC» 

^N-oi'-o t^coatDin 



CO 00 •» in oitn^^r 



•- CM m *n CO 

CDV — ^<P COCMO — .. _.. 

CO ^CMO) TTCD"- — o> in — 



inr-CM r-.(J)<MOO mccininco coconr^m ^--t^coco 
ocnco cocooir^cM coocmcocm oicoincDCM incomtocM 



v^^in«- xi^' 



oinor^eo (Ocno>forr --cocMeon r^inonCM — py — ^r». — cm — n 

inm—^p^ cocDcocom cooco — m '-co — coo oocmcoo cnocpo) 

V T o ^- CO o ^ •- O) m in O) CO CD. co cq o r-_ o> o» cm_ co tn o> co — <o at — 

? — ' —■ gi" o en pj 5* — * — ff> O) 5 in ui o «* to cvi — ' lo 
n !n 



■) c\j r- — CM • 



^ ■<■ ■« r- • 



CO CD CM in 



CM 



CM 



CMO — coco CyCMCMO> 



O) CD CO CM T 



in-^cjicoe? CMCMC 
_ _--,--_ inc\j«-o)cD cocMo 
-mo ooincomv r-h-cMcncD h-ing 



oicococor^ — r-ocno mc 



O O O) O (D CM CD 'V CM ID O (O OJ (Jl CM 

SOr^CDCO OOO^ — CO CMCMOOCDQ 
cocooscD r-in — CDO O'-ovoi 



■- CO — CM CO f^ T- o> in CM ^ in CO CO O) 
mo — coo mo — "«co p-~o<Da>co 

V_0^.0)CO f~-CDN-OCT) — r^COf~-tJ) 

r-.' en (o co' r--." o' lo «■' c\i — — ' m' — ■' cm — ■ 
O) in CM CD 0> 
<T> CO — O CJ) 
— co' cm' 



^ r^ CM o CO — 

* o m ^ 1^ CM 

*n 00 r~ CD o) CO 

T-* CM ai ■^' cm' r-.' 

CO CO CJ) o CD o 



i CO ffl as CD_ r- I, 

Oi CM V O" co" 

CD m m r- r^ 



^ m m CM m 
CM cj) CM ^ m 
CM CD to m ^ 



en CO m 00 CO 

— CO CO CM (O 



oo in m m o 
to ■« in CM CO 
CO «* V r* CM 



jmcM comococo —cotDcDco oo- ' 



<M lO C>J — CM CO 



1 O CO — CO — 



O eg CM o 



h- CO CO CD oo CD -^CM^CM— CMCOCO — CM e31 ^ O) CO 'J 

a» oioicooio oi^inintD coocoeoO) co — — r^^ 






CM — CM r- 
^" co" V CO* <J> ^" 

9 CO (^ CO r^ "' 



<£) m o (J> co_ CO o o CM — CO to r- 
oD co — ai r^ to V m cm" to" ai cti' r-" co' oo" 
^5cM- " ^" — — ~ 



<j> m ■•- -r- T- ooco^Oto o — mi^m 

_ . »T O ^ CO CO 

m 00 m CO CO 



- m CM o 

- m 1 to 
i d — " to' cm" 



OCDr- — CMCMCMCM 



r^ CD CO CM • 

C3) V CM CD ^ 

r~-" O) CO V o" — c 

CO CO CO CO CO ^ ' 
CD CM m CO to CO ' 



oicDOinm r>- — 0)0)0 ocMOr^ 
cocof-coco r-mcocooo r-r-r-r^ 
CDCD- coco ^mr-.'«co co-^cmco 



o cJi tn CM CO o c 



r^ CD o o r^ 
CD (D -7 o o> 
— O) m CD CO 



a> o> o CM 

r^ r^ cy r^ 

— CM 



- — — CM to T 



5 00 — CD ^ K 
■^ (D r- (D O 
n CO CO O) CO CO 



CMCOCMCOr- O — f^-CO'C 

mfflffltocD ^^r*-0)CM 

— -^ in ^ to O CO CO r- oi 
co' o O o> co' o co' V V ^ 

— — or-co r- — r^tDO 
CM to 1^ cj) tn CD o_ CD a>_ o_ 

co' V* CD* ■«* — ' V CD* 



O CO m m o 



... ^ m — c 

— cy o CD — •- CO f- r 

— — CM CO co' CD CM CM in CO _ , _ , , 

cor-eocnco CMmeotMf- mco — cocn 

co_ CM CO — m r^ to co o oi m o_ o_ m ^ 

m' to' — ' v' — ' ^' — ' — ' ai — ' O) t' 



r^r*-oto— h-oocDCMm cm^co — 

(DtMcootn CM — mr-— oveoco 

in o_ CD r- ■« r- ■* — oi — to v to m 

^' cm' Tf' o o' m' — oo' o" cm' cd' — en' co' 

(OcnmcD^ eocDco — O enmcocM 

CMWf^cM— cocDor-h- mto ^ 



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— m ^" cm" to" o' O) co" cm" <o" 
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— CMCMCOCD OCOtOCD- 

f' — " co" cm' •or oy' 



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CO — CM — CM OCM — m 

tocor-CM— cnr-oeo 

COCD^ — C71 CMVCO^ 

— ' (d" fo' m" o' co' O) o' cm" 

eoocncoin 0)r^CMO) 

— — CO CO oo — CM 
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CDOm^^ CMCOcn^CM ^.(^(D»-tM CO — cncM 

ocMr-mr-. — — <dcD(D CMinooco— cm- oco 
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CO r*. CO m h- 

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r- r- o o CM 
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CM CO CO CO CM 


CO CM o tn tn 
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r^ f^ — to CO 


CO CM O CD CO 
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TT r- o O) r^ 

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to CD m o m 


co ■v 00 


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CM CM CM CO 


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o — to' m' CO* 
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r — ^ CM V 

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ftocor-tn to — OODto comr-coco 



^ CD ^ r- r- 
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smo en — CMCMcn cocoCMcnr^ encoo — co 



COtMCntMin CDGOCOn^ 

tn — tn^co ooen- r-in 

en 'J CD — a> m o <n co cm 

— ' co" co' o" m" cm' ^" cm" cm' o" 

oo)in — — o) — 0)h- — 

r- oo CD to CO CD tM CM CO ^ 
co" to" — ^' 



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V CDCOenCDTT "^"iTOCO -,.,_ -_ 

CD O — — 'fm tOCOCOOCO OCOCMCMCO 

OCDCMCOCO^ — — — — — -- 

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CO ^ en r~ — 
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m CM m CM — 


CM CM CO m — 


■>!■ — CM 



tDomo— oocD^o r-- CM- en 

OOCOr-CM CM^(Dr-tD Oi-COICO 

CM ^ — f*- tO_ O) ID r~ (0_ CO ^ CD <o CO o> 

co" — ' ai m' — co' t' cm' to' — — m' — ' 



CD m CD o r- — 

CD O O) »— CJ) ^ 

ffi CO CO V O CO 

co' cm' — CO* 



is 



^ CMCMmov mma>cD^ — — en — ^ mcnocoto comoo*^ commeov incococMO cococo^m v^como (7> — totom f^ 

^ ^fmcMCMi^ — o>tooo r^vcMmtO cococomen mcM"*o>o "-cor^r^eo — CMino>CM — movr-- cooO'sr-- cmcooicoo co 

(0_ ^ CD CM <B_ CO CM_ in r- m cj) cm oi oo o_ o> O) ^_ O) co co O) <d cq co r^ ^_ cm_ r^_ co_ 0)_ r-_ *^. '^. i^. ". cq « cq oq co v co cm — t m oo cm cd r- ^ 

n m" O) co' m' o' co' — h-* co' •*" co" to" co' <ji* o" — m" co' — m' ^' o' — ' m cm' cm' cm" cm' co' — ' co* to" en* o' — cm* — * r^" r^' r^' o" tt" co" ^" — ' i--' ^" — ' 

to— — CD— CM*- CM— tMCM— — — CM— CM »- — ^CM — CM'-CO CMm — — — 



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126 



Individual Returns/1979 • State Data 



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CD 03 CO ^ ^ CO 

CO O CD PJ O CD 



f-cooocDO moiDO-- 

oococJicDin r-CMCDf-cD 

CO ec_ CO ^ CD_ CD ^ ^ (D 

co' o' 1-' CO in cd" CO cd' o 



(D to 


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< O CO CO ^ 


O CM 

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CO C0_ aO_ C7) CM in 00_ <7)_ 00_ CO 

cm' ^" V r-' ^' CO to" cd' O) cd' 

OCOCOCJir- ^i-CMtDC31 



tMin'-ocJ> r-co^o>o) 



incor-coco o^-CDin 
cocDh-r^r- cncJi^a-co 

OCOCOOOCD r-CD'fl-CM 



in o T- oo u 



CM'-CMOCD COCOOICKCM 

oococDcoo mcMcncocD 

h- CM r~-^ CO CO CO en --_ m r^ 

cd' in in co' O) ^ ^ r^ tn cm' 

COCDOOCOCM <D'<-in'-«- 

<3>o>T-CMr^ (OcocMr^h- 

cm" •-' CO* --* 



incoco inoDcni-CM 

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inTTi-r~-r- tor-oo*- in^T-r-o •-' 

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o T-' ^' oo' oo" iri cm' V to' <si o o iri to' cm" m' u 

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in en 
co_ I-- h- o ao_ ^_ 
•-' o r-" •-' ^' o 

CM ■<J (D CO CO -- 



cocor^co cDcnoinco 

^T-COCOr"- COCMCJICMCO 

"^eooiinco ffl^cnin^ 

--' cm' co' CD tn" ^ cd" in o" ^" 

ScMOO^ ooffiincoco 

CD^-CMCD CJl'-'-r*-'- 

.-' cm' ■-" 



ocMOJtoo cocnvcD** 

<Or-^incD ^r-ocMO 

CM r- C3) CO CO ^_ CM <o f~-_ r^_ 

co" cd" in CD co" ai en" co* co* co" 

ooinoD»-cn r-oO'-cnv 

^VCDCO'- OJOCOP-CO 



jcocncoco r^cMcotoco CMtococor- 
>^0'Tao co^intD'- covr-vco 
jincDoO'- O'^'-CDin oototoco 



incMcntnin ^cnincMco 
CMO)OtDh- (S'-or-cn 
©■-■vcoo) coinoooo 



or-coino h-eocooin 

tD^OO'-OO COCMCOOO 

coi-cMCM-- mcMCOcni- 



(O ^ CO (O in 
<n CM o »- oo 
CO in m CO •- 



<D -"J CO m 

in o r*- in 

r- CM r^ O 

lO' cn in ^' co' id" iri V r-' 



h ^ in CD CM CM CM r 



CD CO CM CD to cn r- 

to" o" r-* ^" iri •-' 

CO '- ^ V o f^ 

V Y- ,- (D (D tD 



^ ^ tn in 

O O) CO CM 

m CO •- CM CD CO cn* •-' CO CM* 
inoicnvco cn'-cD~'~ 



-CM CO <J> CO in r 



O) r- CO r- »- 



(D iD Oi Oi tji CMOcoo>cM cO'-cDinin 

--. _. _.._ CMCM^CMco inincntDCD co^cdcocm 

CMco cDCOCMcor^ cor^-ocMco ^cnotMco vcj^cmco 

-' r-' r^ r^ to' ^" 1-" 



CM CD O CO CO 
'J^ CO_ CO '9 ^_ 

CD* t" V cm" r^' 



tocoinO'- r-coococo cm*- 
in^^coco '-cO'-cDco O"- 
cooo^ini- Tf^oi-cM ooco 



o ^ ■•- (or-cj)--o o'^-^'-cD 



cn"- inin'-'-in incDC)CDO) 

I C0_ CM CM CM CO CD CM_ tO « r-_ O) ^_ 

O) h-' co' ^' o) o> r- XT a> r^ <3> -- oo' in" co" iri o" co* to" co' cm' cm" cn a> r-" 

cMcoincnr^ oocMr^m "-CMior-r- comcocotM cocMOino) 



tt lO'-'-tnin inttMTT 



^ in CO V CM (D » 



00 to to CD ■* 


o cn ■^ r- to 


" n V -<r S 


Sg??S 


in o) CM cj) 


CMO CO cn CO 
V ^ V r^ '- 


*- o> co h- CO 
t^ -t oa> r- 
tn ff) (D r- CO 


CM •- <D CO O) 

rr OO r- cn o 
O) »- to CM ^ 


:52a?^ 


r- -g cn - 
in CD — CD 


CM in 1- 


to CO 


'- ^ 






00 r- C3) o r^ 
CM CM to r- CM 


o in to o CO 
^ CM o in o) 


CM 3 CO CO 00 


oo cn to h- in 
o CO h- f^ f*- 


in to ^ oo 


SSSSS 

CO ^ c» ■* ^ 


tM CO CO CM r- 
O -V CO o 


CM-- V V ^ 


h- T- cn to ^ 

to h- oj "- r- 

■>T m »- ■^ 


CO to tn CM 

O • CO 



>jr-cD inmcMom oco'-cjio 

.. .._jii--- coocDcocD a>in^^co 

o coincncD^ toooinr-- a>coina)in tM^o«- ~ 

V to' oo" v' to" ^" o* iri ^* r^" to' --* ^* --" CO* cri co' v" cm" r-." to oi r-" ■- m in 

* totooi^co h-vmcoco t^oooomo to^eocoi^ cMcocn^-m 

ootM CM'-'-CMto a> m 0)-»cocmcmcm 

« cm" 



o> -- oo CM •- in 



CO w in ^ ■- 



CD CO CO in in 

r-" r^' CO* CM* CD* 
n r- r- r- CD 



in ^ to o r^ 
CO to to r- m 
o> CM -- •- to 



oicooinco o^c 

COCMOCDCO CMOC 
COOICMCOCO O)^' 



CM cn CO in ■- r- CO 
o CO to o to in r- 
lo CD to CO oo •- h- 



in CO CD CO r^ 

CO CD m CD r*- 

CO CM CM CO 



otncococo oin-tftD-- 
ococor-o ^CMcoocn 

CM CO"-*- TtO'-tO 



lis MIlKSliaS II5IS IIIIS Mill ] ■ 



I I I I I I Pi I I I I I I MM 



I m II II g o 



Mill 



' ' o S ' 



II II MM 



tMOoencu mr^cnr-o 
^cDco'-m cnoococoin 
cMVcDcDr-v oih.--inoi 



SCDiniDCO tO^»-OJCO CMV 



cDOOcjir-- inooj'-o 
co' ■»■ (O* If" o" CD* 00* co' cd" en 
CD r- V »- ■- CO ^ 



1- in in CM o 


r^ •- CD CD CD 

.- in CO CM CO 


in CD in in 1- 


SSS5S 


CD ^ r- CD CD 
m ^ »- in m 


^ O CO CO ^ 


s§ 


CO 


o CM "- t r^ 

CO CO CO CM TJ 


in r^ -- CO in 

CO r~ 


in — in CO 


•- CO r^ cn r- 
f^ tM •- r- 


cn CO tM o cn 
CO r- in 


CO cn in CM o 

■<I CM CM to 


T- h- 


;■ 



intococor^ (Mcoenr^,. 

in O CD 0)_ CD_ CO tD_ 0_ CD CM 

ai CM ai r^ to" iri to' ^* oi iri 

cDt-cDCMco ffir^t-corr 



CTfcnincoin oioitD^co 

ocMT-eni — tMcocoo 

cococDov intMtMtoin 

CM in CO CO r^ "<t ■v" o 'ri ■■»" o •-' to" i--" en 

CD'-tMinco totocoinco otM'-cDin 



■) in r- CO cn co r- cd in to m cm cm v_ co co c 

iri ai t^ o>" iri iri !*>■" to cm" r-- ^ cm o in o 

tOCDtM COCMVCMCO T-r«.(Oh-0 CO 



(D m CO in ^ 



in CO r- o ■- 
___ _____^<nocnin 

n o> CO tJ> r^_ CM in <3> to cn i- t- oo to o r- 
r" co" tM tM" t" cm" iri 



coh-cocncD cnr^coco^ cntor^i^r^ cDor>-co«- ocotocnco -Tocor^-io tM^^tocn ooj ,to 

--tD^incD ^a)tocMtM cD'-cMcor- cninocoto intomtMco "-enr^cocM <>jod^oo mcnto 

otD'-'-oo CMinco^O) cDCM--into cna>ococD cnocMtom O'-cdcmcm to^CMooin cnr- ■- 

o" o> to" to" iri o) cm" o" iri to' --" ■>* lo" ■^f ■w' to ■w co iri i-" to' co" '-' in" tt" cd" co' co* < to" --* cm to r--" o" **" t-" 

-- tMco '-cMV'-cocM co^-om ^"---in cm -vo co»-«-cm • • 



^ r^ o CO to 
to in to a> CO 
in (o_ in (D_ o_ 
r-.' CD* co' co' cm" 



CD C31 oo CD T 



r* to r ,. . _ 

to --_ CM --_ CM tO_ "<t o in 0)_ 

co' co' CD* CM CO* r-* •-' c " 



^ -- (O r- r 



". ^. ^. ". ^. ^. ^- *". ^. '^. ^. ™. *. "- '^. ^. Q 

I--" O) CO ^" CD 

cn T- tM •- '- 



J -- I o 

_. _. tnT-r*-^co coin co 

Dr^^cn tJ>--or-CM mr-^mo •-^ ■- 



•- -- »- to 



TotOh-^ ^vvtDO) oeo 



to tn to o CO o to cn co cn cm t-^ 0)_ cn o ^- o co •-_ t- oo_ cm to to_ ^_ cn cb cm ■-; to to o i-_ o co co_ ot o to to in 
«>" to' cm' to" to" O) ai »-" cm" v' cd cm cm" ^' cm" iri o ai co" co' iri cn" cC o m' co* t-' V to' v" v" en" iri co* m* "-" co' oo" ■-* m" ^ ' 
-■- lOto incMi- CMCO •-cM'^'-tocM tOT-om tr -- r- in 



CO T- tM in -- 1- 



to-^r^toco CDCo^fMr^ incn^tMcn tocMtocMco oinini-to 
oocD»-cDO '-oocD^co oiD^ooo o^tMcoto mcMcocncn 

CO'-CM'-CM OO'VOinO) eOCDOf-CD l^tO'-'VtD '-CDOJ'VCM 



cMcnmeo^ ino>r-0)CM "---^to^ rocMi^r-r^ cM"- 

cDcn — cMxi- cM'-'-cnto tO'-cocotM ^--i^vaD com 

CD CO CD TT o y-_ CO co_ ^^ O) cn ^ O r- CO CD r- ^ in o »- ^^ 

tti iri CD r~.' co" ffl" iri to" iri ai o" n-" to' oi ••- ai ai iri r^" cm' v" oo* 

tMincDCO'- toi~-^cn'- ot-cdcdcm T-ininr*- »- 



: : at _ . . . 

6 ;S2 ; «? 



< < < < o 



J c i5 ^ = OS 

?0 Q) i2 P to fO 
cjoQu. o I : 






W (1) 

z z 



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z z z 



\c 6 « OJ 



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c t; O ' 

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■C 9 TJ 



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5r g s! g 

y " © 8.0 
Is*"" 

S E I iiu 

sill I 



Individual Returns/ 1979 • State Data 



127 



i-r-oiTTto lOCMin 



m o o •- — — 



■-(£) ^on(^^u^tc w^ino)0 cntovco"- (otDeof^ru 
■-co ^(Dc-jr-m {0<oa>a>cD i/i«-oiiOO cooj^«j*n 
oiN. ^m<M(00 vcoh-r-o cocoiftKcD t-oovcm 

8"- 



pj ^ to (M ir> 
D cv CM O) in 
O) kn r^ m ^ 



V •- V •- cvj 



c\j CD o •- m 

en n i/i "T o 

CNj CM o) m CO 

• evi v •-' 



h- •- o> (D O <C J 1 ■-- 
to — •- 1/) O) ry r> 

<o -» in <o CO CO •• 



11 



r^O'-'OO ooaicooDO) ^tncooico »-0)V' 

■-0)Oi'-(O O'-r^CMCNJ r*-f*-Or>-^ r^ <n /r\ i 

CMincDoiin i/i'-tDOh- fO'-^tnto 

^' id' CO cm' cvj o * •- 

— c\j CO 1- 



<J1 Oi If) O) CO 

.. __ -., _. r^<oa>'-(0 

■> o in Ml m to v_ r^. CO in en a> to o> cm 
CO co' iri co' (D in cy r-' V c\j r^" m if o r-' 



(Or^oO'-a) cocymh-co 

r^OQcoto ojiocMhx — 

00 ^ (D 00 r-_ --_ CO —_ ■-_ (\i 

(\j --' r^' Tj cm' cm iri v' CM oo' 



I I • 



CO ^CMCM'-m 0)GD* 



S I 



- at at 
r en CO 

- OD m 



inocD"-^ (Da)f*.(0'- 

Ooir^r^CM OVCMCOCO 

^0»-C\JCO O) — ^ V 

cm" ^" h-" o" 



-COCM CMCMUl'-O 

J^TCM r^^cococo 
rto*- covmr^co 



-in0O»- COCMCMtOCO •- , ,< 
rait--o o^o-c— O) ■ 

-0>«JCMCM01VC0(0 < 



•- »- CO 



>• 



0) 

w 

u 

>< 

0) 

c 

UJ 



lO in 0> in '^ CM ^ o ® ^ *— ' I \*rf *i/ -— w* V-* 1*/ ^*/ T 

intocM^co cO'-cM'-o) r-- ocmco coCM«-inco 

r>-incoi^i^ "-coo^cov CD r^®o cmcmco^_<d_ 

CMCO'^CM'^ •-i-VCO^ (D tMOlO N-^COCO — 

— COCMV •-'- r^CMCM'-'-'- 



(OCD-- mCOCOCO*- 0>VCMCDCD OlOO'ffr^ 



co — 7-oo> or^cocDO 

to (D to CO CO 
— CO O ^ ■w 



coincMcoo tooc 



-CM CM CO r^_ ^_ CD "- 
t' (7) cm' cm' »■ ' 



^ CM r- CO r- to 
o o in in CM •- 
fo in cm' cm" o in ^' to cm oi co" m" 



r) ^ 0> CM r- CO I*- 

JO •- CD •- O) CO 

- o in o in r- cm 

to' CM lO to' O) V r^' r^ to' a> t^ o" to" 

OOCMCM — ^^r-co 



cor^cocj)"- oioitocotD 

m»-aocM^ incDcoiocD 

O CO CM --_ '-_ -^^ CM_ CD cD_ O 

co" co" o* co' CD cm' to' en" to" cm' 

CO •- O) CD CM 



O to r- r-- cm 

CO CO Tf CO CM 
CO O (D O) h- 

© co" id' cm' ■v 



T-CMCOtOI^ •-^OCOh- t^ 

^t3>in--''- oeocMcoin co 

CM CM o CO CO CO — _ co_ r~-_ cy en 

^' co' in co' ^' cm' iri cm' V to' cm' 



I I' 



) rf -- ^ ^ ^ 



CO ^ •- CM 






O) CO — o •- 

O 0> CO CD V 

r--' 'J-' to" o" ■- to o> aj CD h- 



CM ■•-■- — C 



^COCO'-CO r^lDCMCM"- 

^cDcoeom otocomco 

O r-_ G> CM_ ^_ f-_ CM CM 

--' r*.' iri ^' CD cm" cm" o" CO ^' 



^ C3> 0» f*- ' 



o CO CO CO en 

CM en CM to f»- 

in v_ CO r-_ •-_ 

CO 1- h~ o> co" 

i/l ^ CD CO 



V O CD CM *- 

CO m CM ^ ^ 

CO ■•J O) CO CO 

o* en* o* cm' ^' 



o m en to •- 

CO CM CO CM O 

^ co_ CM r- 'J 
o 00 00 CO a> 



•- (D o en o 

^ CO "- CO "- 

CD CD CO en CM 



CO inomcM"- tocMCMr^to moocM'^ "-"-ffioo cMcO'-eom cMOcoom cooocmoi'- at o <o (d t eoincs^r* co"-r«-inm 

•- r-.coor^ffl coffitof*-oo eof^cotocM cor^mt^o r*-cMCMiOf*- cMintoco-^ cof^incocM ocninr--'- ^in»-coin ootDiDO 

Fv eo in CD '- in cm co ^ (^ cm eo • en — »- co_ r^ r- o in ^_ cm >- cm to_ oo ^ h-_ --_ O) cm_ '* r-_ o — _ ^-_ to_ co oo_ co co to co m in eq ^_ o o_ in 

iii iri co' ^-" co" CM* V o iri to' V o O) to" iri o> r-^' oJ to" to" co' V r--' •- co f^' ^ to" cm eO o o> co m en ■^ to m 



CMCMCOOCO incOCOCMCO 
•- 00 — CO •- 



to CO CM '- T- ^ » 



3 

a 
E 
o 
o 



"-^oicnto oi^oicO'- 

ICMCMtOCO ^tO'-r^CM 

inmcooo mtoinvto 



covooiin ocMCMtocn 
oicoco^cM cotor-coto 
^ CO cD^ ^ 00 r^_ o o to <J> 
^" * CM oi en" 
^ ■- in r- 



cotDino)!- ^ojcor^r-- r«.' 

cocDOinr- incMCM^en coc._. _. -. _. 

^ y-_ ^ •-_ in o o CO N- CO r- CM en tt cn o^ v in co_ c 

CM f' CO co" o r-" co" oo" en" ^" m" --" eo" iri h-' 

r-. — c«j CM V'-cO'V'- TjcocotO'- 

■- CM '- T- 



■) CO •- T CM 



0> 

a 



to CO <n ^ CD 

co" to' iri <n CM* 

CO •- -- CO 



in r- — TT 



h- r^ in in r- 
o ^_ t^_ in "- 
CO iri co' co' ^' 

in CM CO CM CM 



Tj CM CD to r 



. __.f--in-- ^•-'icoo 

CMCOCD'-CO CMCOO^ItD h-OtDCOCM 

r- en o ■- CM o o cn to in co ^- ^- ^. cq 

iri o> iri cm" a> ^' ^" iri V o cm to en tt" iri r-' o oi iri cn 

to CM — •- cn'-nm-- tocoinTf'- cm— tCM — 



^ in (o O) OT 
CO CM o CD r- 

) 00 (D CO 



) CO en TT tn 



•a 
c 

0) 

a 

K 
UJ 



in'^cMcoco oininoin cm 

._.__.., ,._ _. ocMOcDCntor^ — r-t-r- 

r«. in Ti o CM CO cb cm S- o r^ f^ 'j in co m o in cm co co cn 'j co co co in O) to — oo in ^_ e3 o to — in oi eD_ o to o o o_ co oo v eo co_ o> co 
T-" — o* co" o en CM* m* ^' eo' ^ 'j co* cm cd co cd cm' V to' en — cd' f^" V co" o> o co" oo" r-* o id' ^" eo" co* co" m' co" o" cm' O) cd' co ^' cm" m" o" — eo* cm' 
GO cD'-cocoeo CO — — — r* i^ — r^o mTiDcoco — — eotocM — — ^ — cm eocM — o— ^tocO'-co in — eoinco — — cncMin •- 
r^ — — CM— — CMCM—— CMin— CMCO — •-•- 






■JOCMO ODCOOCMCn 

icor-— r-r-cD- o> 
remote — moieDO 



cDco'-encM OTrto--^ vcooo^ 



oo r- rr to o 

CM TT in CO O) 
to O CO CT) h- 

CO* cm' V r^' o 



CM f^ ^ ffl ffi 

in CM tn CO to 
— tO_ to to CM 
TT CO CD " 



CM oo •- CO ^ 



in en CO CD en 
CO CD in in CO 
in r- o in — 



- CM CM — — 



JVi-CM (DCMCMOCM intDCDCMCO 



•o 
c 

a. 

X 



» 

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UJ 



55 



a* (OCMtoojcM coo — inco h-inmcoeo 

T- — incocoin a>0(00>co oimoincM 

*". ^. ^, '^. ^. ^. ^. "^ '^. '^. ^. w. ". ". '^. ^. 

^ CMO®«-co tnr^tncoco intOO) 

— (D--C0C0O CO — — — h- r^ — 



in a> in oi r>- 
-» cn Ti o) to 
O ^_ CO — ^ 

" iri r^" co' — co' cm' cm' ^' to' o' 



CMf^cn^eo OJtor^cDeo eor-^coo 
intocotocn inintoto— CM^incoen 
^ineno^ oinoino^ cooeoenr-- 



-COlDCDCM CMCD — r 



r-.— cnvcococo cm— r 



in oi to to o) CO 1 I u> 

CO to m m CO in tt 

m N. o in — r- -" 

co" a> — ' — — CM* 

- — O CM CO — 



S 1 

« 
c 

« E 



1 "S o Jo- 
's c ■£ ffl 

c < < < o 



M c 

ss 



OOU- O I P = 



c -6 

= c 



- _^^f3**— iv_^ m 

9(1) ipeoooui o'^ni'O 
^co 01(0^ = ^' x;0(ua>a) 



55> 
: * * 

: z z 



c s 
P 9 



rz r 
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5*5 -Ei 



OOOcLcr 




128 



Individual Returns/ 1979 • State Data 















U> (C 


r- 


^ 


IT 


CD (D <- 


trun -t 


Oi r^ ^ 1^ Ul 


OO rv 1- ^ 


en 1- CVJ tt 




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^ 


1^ to CO CO 


r- 




T- «5 evj 


^ -f- 


OJtO 


.- o) 01 


CO 1 
















pj c^i^r^cno) r^fcOT-wm (do>(0(C'- 


CM 1 O) ■- 


^ CM CO O) 


2SS5 


CM CM CD CO P-. 
to CM CO •- P^ 


in V to K 


m eo 


to Ul CD 1 Ul 


1 I 


1 














« o- r-c\ito ^.-cy O) • oi--'-'- 




in to c>j to. 


r- . Ul ^ • 


CO • tM 














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c 
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«" — ■ rt * to" T^ -' ' 
•• • 


CO ' CM ' 


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r 


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2 


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1 






































tn csj w ■- CO ■- 


inor-om "-mtocnto 


COCO , 000 


»- CM CO , 


■•— CO CO to to 


eo en CM T- in 


CO CM Ul CD 


CM CO -^ CM 


(Oi^ r- , en 


" 1 1 










|1 






S SS2SS 2§SSS PSSS? 


•- CO 1 0> CO 


Ul ■>»■•- Ul 


to r- CO '- 


to ^ CM CM in 


h- CO ^ Ul CVJ 

en • CO y, '- 


.- Ul CM 


tM "C CM ■V 


CD 1 1 


1 














en ^ cDeo ' 




7- en to 7- 


CO CM >- 1- 


to to CM ' .^ 
















«o • • r-" • to cvi <N * * m" in * — 




* cm" * cm" 




^ ^ Ul * ^ 






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in r- , coco 


Ul to m CM , 


■•- m to o> ^ 


V Ul CO TT 


CD to TT tn to 


» -t-r- -c 


CM .- Ul , -fl^ 






s 












ee -n n O) o '■ 


in CO (D CO 1- 


(O tn •- ^ 


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en in Ul CO 


rv. as "tr tM 


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CO eo to ■<» 


(O ■v in ■<? 


■N 1 ! 


1 












csi o n ifi « CO in ^ r- • r^ 


CM CO in in to 


in ■* ■ CO T- 


tn to en TT 


to 1^ tn 


CO P- Ul Ul CM 


OD CM cn CVJ 


to -- CD 7- 


Ul ■--_ CM 








1 








o" i/l * CO ' «■ 




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ino r^ o u- 


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CO en CM 7- tn 


CO CM Ul to 


CM to -t-CM 


CO r^ i^ , tn 


to 1 




1 




£ 


» 






l/> CM ^ OD V O- 


O) O CO O Ul 


oo 9 ^ to CO 




iTft f- \n \ 


to r- CO 7- 


to ^ CVJ CM in 


h- CO ^ Ul CM 

en • to ij — 


.-in tM 


CM ^ CM TT 


CO 1 


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