1981
Statistics
of Income
BOSTON PUBLIC LIBRARY
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ividual
UK]©(o)DTR](i ^mi
Department of the Treasury
Internal Revenue Senrice
Publication 79 (8-83)
statistics
of Income
Other
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SOI Bulletin
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Contents, Vol. 2, No. 2, Fall
1982:
Residential Energy Credit,
1978-1980
Private Foundations, 1979
Environmental Excise Taxes,
1981-1982
Projections of Tax Return Filings,
1983-1990
Crude Oil Windfall Profit Tax, 1981
Contents, Vol. 2, No. 3, Winter
1982:
Individual Income Tax Returns
Preliminary Data, 1981
Corporation Income Tax Returns,
1980
Average and Marginal Tax Rates,
1980
Foreign Tax Credit on Corporation
Returns, 1978
Crude Oil Windfall Profit Tax, First
Quarter, 1982
Selected Statistical Series,
1970-1982
Contents, Vol. 2, No. 4, Spring
1983:
Individual Income by ZIP Code
Area, 1969 and 1979
The Relationship Between Realized
Income and Wealth
Male and Female Operated
Nonfarm Proprietorships, 1980
U.S. Possession's Corporation Tax
Credit, 1980
Crude Oil Windfall Profit Tax,
Second Quarter, 1982
Selected Statistical Series,
1970-1983
Published Regular Reports
Individual Income Tax Returns,
1980 (218 pp., $7.50)
Sole Proprietorship Returns,
1979-1980 (225 pp., $7.50)
Corporation Income Tax Returns,
1980 (150 pp., $5.50)
Partnership Returns, 1980 (103 pp.,
$5.50)
Published Supplemental Reports
International Income and Taxes:
Foreign Income and Taxes
Reported on U.S. Tax Returns,
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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)
Other:
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,
1981
Partnership Returns, 1957-1981
Sole Proprietorship Returns,
1957-1981
Individual Income Tax Returns,
1982
SOI Bulletin, Summer 1983
Computer Files Available
Individual Tax Model File,
1966-1980 (Includes State Tax
Model File, 1979-1980)
State Tax Model File, 1977-1980
Corporation Source Book,
1965-1976, 1979
Other tape files include:
Estate Tax File, 1972, 1976
Private Foundations File, 1974
Employee Plans File, 1977
Exempt Organizations File, 1975
Microfilm Files Available
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1977-1980
Ordering Information
Statistics of Income reports are for
sale by the Superintendent of
Documents, U.S. Government
Printing Office, Washington, DC
20402.
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Division, Internal Revenue Service,
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1981
Individual
Income Tax
Returns
Publication 79 (8-83)
Department of the Treasury
Internal Revenue Service
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
James I. Owens
Acting Commissioner
M. Eddie Heironimus
Associate Commissioner
(Data Processing)
Stanley Goldberg
Acting Assistant Commissioner
(Returns and Information Processing)
Fritz Scheuren
Director, Statistics of Income Division
John DiPaolo
Chief, Individual Statistics Branch
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. Information on high income tax returns is contained in
Section 5 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 of Income Division. A public-use computer tape file — the
Individual Tax Model File— containing the records selected for the
Statistics of Income sample is also available on a reimbursable basis
from the Statistics of Income Division. This file is suitable for making
national level estimates and for returns with adjusted gross income
under $200,000, State level estimates.
Suggested Citation
Internal Revenue Service
Statistics of Income — 1981
Individual Income Tax Returns
U.S. Government Printing Office
Washington, DC 1983
Library of Congress Card No. 61-37567
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402
COMMISSIONER OF INTERNAL REVENUE
Washington, DC 20224
July 29, 1983
The Honorable Donald T. Regan
Secretary of the Treasury
Washington, DC 20220
Dear Mr. Secretary:
I am transmitting the complete report, Statistics of Income— 1981,
Individual Income Tax Returns . This report has been produced in
accordance with the mandate of section 6108 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 95. A million returns
filed during Calendar Year 1982, presents information on taxpayers'
income, exemptions, deductions, credits, and tax. These statistics
reflect changes in the computation of individual income tax brought about
by the Economic Recovery Tax Act of 1981.
Classifications used include size of adjusted gross income, marital
status, and State of residence. Separate statistics are provided on
returns with itemized deductions. There is an entire section devoted to
high income returns, both taxable and nontaxable.
With kind regards.
Sincerely,
Acting Commissioner
Department of the Treasury Internal Revenue Service "'
Contents
DESCRIPTION OF SOI BULLETIN, V
GUIDE TO BASIC TABLES, VII
Section 1
INTRODUCTION AND CHANGES IN LAW, 1
Requirements for Filing, 1
Number of Returns and Sources of Income, 2
Itemized Deductions, 2
Computation of Tax, 3
State Data, 6
Changes in Law, 6
Section 2
SOURCES OF THE DATA, DESCRIPTION OF THE SAMPLE AND
LIMITATIONS OF THE DATA,
Sources of the Data, 11
Sample Criteria and Selection, 11
Method of Estimation, 11
Sampling Variability and Confidence Intervals, 12
Processing and Management of the Sample, 13
Section 3
BASIC TABLES:
Part 1 - Returns Filed and Sources of Income, 3A
Part 2 - Exemptions and Itemized Deductions, 53
Part 3 - Tax Computation, 72
Part A - State Data, 90
Section A
INDEX OF TERMS DEFINED, 116
EXPLANATION OF TERMS, 117
Section 5
HIGH INCOME RETURNS: TAXABLE AND NONTAXABLE, 135
Section 6
1981 FORMS AND INSTRUCTIONS, 155
Section 7
INDEX, 203
USER SURVEY FORM, 215
IV
statistics of income
SOI BULLETIN
The SOI Bulletin provides the earliest published annual
financial statistics from the various types of tax and information
returns filed with the Internal Revenue Service. The Bulletin
also includes information from periodic or special analytical
studies of particular interest to tax administrators. In addition,
historical data from 1970 to the present are provided for
selected types of taxpayers, as well as on tax rates for
individuals and gross internal revenue collections.
The SOI Bulletin is published quarterly and aval lable from the
Superintendent of Documents, U.S. Government Printing Office
during the following months:
Summer Issue July
Fall Issue October
Winter Issue January
Spring Issue April
See Order Blank Below
The foiiowing topics are among those described and analyzed in the SOI Bulletin:
• Controlled foreign corporations
• Corporation income tax returns
• Domestic international sales corporations
• Employee benefit plans
• Private foundations
• Projections of return filings
• Residential energy credit
• Safe harbor leasing
Estate tax returns
Foreign source Income of U.S. taxpayers
Individual income by ZIP code area
Individual income tax returns
• Sales of capital assets
• Sole proprietorship returns
• Superfund for environmental taxes
• Taxpayers age 65 or over
Investment tax credit
Marginal and average tax rates
Occupation data
Partnership returns
• The underground economy
• Trends in personal wealth
• Trends in selected industries
• Windfall profit tax
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Guide to Basic
Tables*
Accumulated size of adjusted gross Income (1.1), 34
Adjusted gross income less investment interest:
See High Income Returns Under Various Income
Concepts
Adjusted gross income plus tax preferences:
See High Income Returns Under Various Income
Concepts
Adjustments (1.3), 45
Age exemptions:
See Exemptions by Type and Taxpayers Age 65 or Over
Contributions deduction:
Type of contributions (2.1), 54
Credits:
See Tax Credits
Cumulated number of returns by size of adjusted gross
income (1.1), 34
Deficit, size of on nontaxable returns (1.4), 48
Earned income credit:
Computation of (3.5), 85
66
56
Exemptions:
Marital status:
Number of exemptions (2.4),
Type of exemption (2.4), SS
Size of income:
Number of exemptions (2.3),
Type of exemption (2.3), 56
Expanded income:
See High Income Returns Under Various Income
Concepts
Form 1040A returns (1.5), 49
High income returns under various income concepts;
With and without modified (world-wide) total
income tax (5B, 5D, 5.2, 5.4, 5.6, 5.8), 138,
145, 149, 151, 153
With and without total income tax (5A, 5C,
5.1, 5.3, 5.5, 5.7), 137, 139, 143, 147, 151,
Income averaging tax computation (3.1), 72
139,
152
Income tax:
See Total Income Tax
Interest paid deduction:
Interest deduction by type (2.1), 54
Itemized deductions:
High income returns:
Deductions as percent of income (5.5, 5.6), 151
Item with largest tax effect (5.3, 5.4), 147,
149
Major types (2.1), 53
Marital status on returns with (2.2), 55
Sources of income on returns with (2.2), 55
Joint returns:
See also Marital Status
State and size of income (4.4), 101
Marital status:
Exemptions by type (2.4), 66
Itemized deduction returns (2.2), 55
Sources of income (1.2), 37
Maximum tax computation:
Size of adjusted gross income (3.1), 72
Medical and dental expenses deduction:
Medical and dental expenses by type (2.1), 53
Miscellaneous deductions:
Miscellaneous deductions by type (2.1), 54
Nontaxable returns by size of adjusted gross
income or deficit (1.4), 48
Overpayment:
See Tax Overpayment
Overpayment refunded:
Size of adjusted gross income (3.6), 89
Refunds:
See Overpayment Refunded
Residential energy credit:
Computation by size of adjusted gross income
(3.2), 79
Computation by State (4.3), 100
Sources of income:
High income returns (5.1, 5.2), 143, 145
Itemized deduction returns (2.2), 55
Marital status (1.2), 37
Number of exemptions (2.3), 56
Size of adjusted gross income:
All returns (1.3), 38
Form 1040A returns (1.5), 49
State data (4.1), 90
Taxpayers age 65 or over (2.6), 67
State data:
Residential energy credit (4.3), 100
Size of adjusted gross income (4.4), 101
Sources of income (4.1), 90
Tax credits by type (4.2), 94
Statutory adjustments (1.3), 45
Tax:
See Total Income Tax
Tax computation by type (3.1), 72
Tax credits:
Type of credit by size of adjusted gross income
(3.4), 83
Type of credit by State (4.2), 94
Tax liability:
Type of tax (3.6), 86
•Basic tables are arranged in two sections in this report. Those table numbers with the
first digit 1 through 4 can be found in Section 3 - Basic Tables. The first digit of the
table number is the part in Section 3 where the table appears. Tables which have numbers
with a beginning digit of 5 can be found in Section 5 - High Income Returns. After the table
number has been located in the Guide, the thumb index on the back cover may be used to access
the corresponding section or part of the report. There is also an index which can be found
in Section 7.
VII
Individual Returns/1981
Tax overpayment: Taxpayments (3.6), 87
Size of adjusted gross income (3.6), 89 Total income tax:
Tax refund: As percent of adjusted gross income (3.3), 80
See Overpayment Refunded Returns classified by modified total income tax
Taxable income: as a percent of various income concepts (5.8), 153
AS a percent of various income concepts (5C), 139 Returns classified by total income tax
Modified taxable income as a percent of various as a percent of various income concepts (5.7), 152
income concepts (5D), 139 Size of adjusted gross income, cumulated (1.1), 34
Taxes paid deduction: Type of tax computation (3.1), 72
Type of taxes (2.1), 53
Taxpayers age 65 or over:
Marital status (2.5), 66
Sources of income (2.6), 67
I
VIII
Section 1
Introduction and
Clianges in Law*
Contents
Requirements for Filing, 1
Number of Returns and Sources of Income, 2
Itemized Deductions, 2
Computation of Tax, 3
State Data, 6
Changes in Law, 6
Text tables
A Sources of income and selected tax items, 1980 and
1981, 2
B Number of returns by size of adjusted gross income
and by marital status, 1980 and 1981, 3
C All returns and nontaxable returns, by size of
adjusted gross income, 1970-1981, 4
D Form of deduction and size of adjusted gross
income, 1980 and 1981, 5
E All returns: selected income tax items by type of
tax computation, 7
F Returns with additional tax for tax preferences,
1980 and 1981, by size of adjusted gross income, 9
G Returns with gains or losses from sales of capital
assets: computation of net gains and alternative
tax, 1981, 10
Figures
A Interest received as a percent of adjusted gross
income, 1972-1981, 3
B Returns with itemized deductions: average amount
of itemized deductions, 1972-1981, 6
C Returns with total unemployment compensation as a
percent of all returns by State, 1981, 8
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 95.4 million Forms 1040
and 1040A filed by the Nation's taxpayers for Income
Year 1981. The number of returns filed for 1981
represents an increase of approximately 1.6 percent
over those filed for 1980.
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
information in this report are outlined under
"Requirements for Filing." Revisions to the Code
which affected the comparability of some of the data
in this report with data presented for previous years
are described later in this section.
Organizationally, this report is divided into seven
sections. This first section provides some summary
data for 1981, as well as information on law changes
from 1980 to 1981. In Section 2, there is a detailed
description of the sample of income tax returns upon
which the statistics for 1981 are based, as well as a
discussion of the method of estimation used, the sam-
pling variability of the data, and other limitations.
Section 3 presents the basic tables that contain
detailed statistics on income (Part 1), deductions and
exemptions (Part 2), and the computation of tax liabil-
ity (Part 3), as well as selected data items classified
by State (Part 4).
Section 4 contains, in alphabetical order, a detailed
explanation of each of the terms employed in the
statistical tables. Section 5 presents data formerly
published in the report, High Income Tax Returns ,
prepared by the Department of the Treasury, Office of
Tax Analysis. Special definitions apply to the terms
used in this section, and are given in the accompanying
text. Facsimiles of the tax return forms (and their
instructions) from which the data were gathered for
1981 are reproduced in Section 6. Section 7 is an
index to the information provided in this report. The
last page of the report is a User Survey, designed to
let the Internal Revenue Service know, in a period of
budget restrictions, which parts of this report are
most important to the users.
REQUIREMENTS FOR FILING
The principal criterion which determined whether an
individual had to file a return was the size of gross
income (all income received in the form of money, pro-
perty, and services, that was not, by law, expressly
exempt from taxation). For 1981, as for 1980, 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;
(2) a single person (other than a surviving spouse)
age 65 or over with gross income of at least $4,300;
(3) a surviving spouse under age 65 with gross
income of at least $4,400;
(4) a surviving spouse age 65 or over with gross
income of at least $5,400;
(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;
(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;
(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;
(8) a married person, regardless of age, whose
spouse was filing a separate return, if that married
person had a gross income of at least $1,000.
Notwithstanding these provisions, 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. Self-employed persons had to file if they had
"self-employment income" of at least $400, in order to
*This report was prepared under the direction of Noreen Hoffmeier, Chief, Returns Analysis
Section, Individual Statistics Branch.
Individual Returns/1981
pay self-employment tax. Any person who received any
advance earned income credit payments from an employer
in 1981 was also required to file. In addition, even
if income was less than the above amounts, an
individual had to file for taxes owed for social
security on tips not reported to an employer, minimum
tax, tax on an individual retirement arrangement, and
tax from recomputing prior-year investment credit.
Coverage of returns below these income levels was
generally limited to persons filing for a refund of
income tax withheld or to obtain the earned income
credit.
Most taxpayers were required to file tax returns
within 3-1/2 months after the close of their
accounting periods. Since the accounting period used
by nearly all individuals for Tax Year 1981 was the
calendar year, this meant that returns were due by
April 15, 1982. However, each taxpayer could be
granted, upon request, one automatic 2-month extension
of time to file. In addition, U.S. citizens residing
or traveling outside the United States and Puerto Rico
were automatically granted (without requesting) the
2-month extension.
wages increased by JO percent from 1980 and pensions
Increased by 20 percent; investment income rose even
more sharply. Tor example, royalty income increased
by A9 percent. Interest income increased by 38
percent from 1980, a result primarily of the steep
growth in interest rates over the last several years.
In fact. Figure A shows the growing part that interest
income played as a component of adjusted gross income
from 1972 to 1981. For 1979, it comprised 5 percent
of adjusted gross income compared to 8 percent for
1981. More details on the number of returns and
sources of income are shown in the tables of Section
3, Part 1.
Even though the shift was not as strong as in
previous years. Tables B and C again show the same
upward movement of returns into the higher income
classes. Also, the total number of returns declined
in all income classes below $20,000. One result of
this shift is that the proportion of nontaxable returns
dropped since 1977. Most of this substantial decrease,
as shown in Table C, was caused by a drop in the number
of nontaxable returns with incomes under $5,000 for Tax
Year 1981.
NUMgR OF RETURNS AND SOURCES OF INCOME
Table A shows that there were 95. A million returns
filed for Tax Year 1981 — an increase of 1.5 million
over 1980. Of these, taxable returns increased by 2.8
million to 76.7 million while nontaxable returns
dropped 1.3 million to 18.7 million. These changes
could be a result of the overall increase in adjusted
gross income, which was actually the result of
increases in income from salaries and wages, interest,
pensions, dividends, and royalties. Salaries and
ITEMIZED DEDUCTIONS
Table D indicates a continuing shift towards
itemizing for Tax Year 1981, with 2.6 million more
returns showing itemized deductions than for 1980.
This increase in itemized deductions was due in part
to the increases in average adjusted gross income
which lead to higher amounts that coulo be claimed as
a sales tax deduction and as a contributions deduction,
and the lack of an increase in the zero bracket amount.
Table A. — Sources of Income and Selected Tax Items, 1980 and 1981
[All figures are estimates based on samples — money amounts are in thousands of dollars]
1980
1981
Change,
1960 10
1981
(1)
(21
(3)
93,902,469
73,906,244
19,996,225
95,396,123
76,724,724
16,671,399
1,493,654
2,818,480
-1,324,826
1,613,731,497
1,772,604,303
158,872,606
1,349,842,802
43,339.736
55,129,154
-1,792,466
9,428,596
1,486,100,497
51,886,406
53,071,628
-7,811,968
-137,650
136,257.695
8.546.670
-2.057.526
-6.019.492
-9.566,246
670,751
29,659,600
76,285
-917,171
30.818,535
232,444
-1,487,922
1,158,935
156,159
40,375,626
102,009,444
140,770,696
46,161,460
140,559,366
178,097,705
7.785,834
38,549,922
37,327.009
200,397
3,904,984
4,560,031
6,554,990
- 2,765,090
5,826,913
3.965.822
5,578.509
- 2.965.467
1.921.929
-594.210
- 976.481
28,614,061
218,028,139
227,925,098
1,279,985,360
31,442,286
256,448,021
231,222,374
1,410,880,665
2,828,228
38,419,881
3,297,276
130.895,305
234,839,843
256,294,315
7,215,839
249,078,475
240,752,400
293,590,035
1 1 ,288,005
282,302,029
5,912,557
37.295,720
4.072.166
33.223.554
1,262,964
412,638
650,326
250,341,440
5,659,897
256,251,076
1,826.960
565.641
1.261.318
284.128,989
6,687,400
291.126,542
563.996
153.003
410,993
33,787,550
1,027,503
34,875,466
Number of returns, total .
Taxable
Nontaxable
Adjusted gross income less deficit
Sources of Income:
Salanes and wages
Pensions and annuities in adjusted gross income
Business or 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 gam less loss
Sales ol property other than capital assets net gain iess loss .
Dividends and interest:
Dividends received
Interest received
Interest and dividends in adjusted gross income
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 lor tax preferences:
Total
Minimum tax
Alternative minimum tax
Total income tax
Self-employment tax .'.
Total tax liability
'Consists ot stale income lax refunds, alimony received,
windfall protil tax withheld
NOTE Detail may not add to total because of rounding
unemployment compensation in adjusted gross income, and other income less loss For 1961, also includes windfall profit tax refunds less net adjustment for
Individual Returns/1981
Figure A
Interest Received as a Percent of
Adjusted Gross Income, 1972-1981
Percent of
Adjusted Gross
income
w ■* in <o
|v f^ ^. f.,
0> O) 05 0>
J L
N 00 o> o ;t
K h- h« 00 SS
a> 05 o> o> ^
Tax Year
d
the standard deduction and later (for 1977) introduced
the zero bracket amount.
Returns with itemized deductions
Tax
Year
Number
Percent of all returns
1972
26,980,339
34.8
1973
28,047,^9
34.8
1974
29,56A,363
35.4
1975
26,074,061
31.7
1976
25,951,389
30.6
1977
22,896,507
26.4
1978
25,756,298
28.7
1979
26,483,877
28.6
1980
28,950,282
30.8
1981
31,571,246
33.1
As shown in Figure B, the average amount of itemized
deductions more than doubled over the previous ten
years from $3,600 for 1972 to $8,100 for 1981. This
has occurred even though the number of returns showing
itemized deductions actually declined from 1974
through 1977. This increase can be explained, in
part, by increases in disposable income, prices, and
interest rates. Also contributing was the fact that
the Tax Reduction and Simplification Act of 1977
generally required the amount of itemized deductions
to be larger than the zero bracket amount (standard
deduction) before a taxpayer could itemize.
Details on the types of itemized deductions, as well
as the types of exemptions, for 1981 are found in the
tables in Section 3, Part 2.
COMPUTATION OF TAX
The number of returns with itemized deductions has
risen back to the level they were for 1974, the year
preceding a period of major law changes which increased
The taxpayer, in determining the 1981 total tax
liability, had to take into account several factors.
These included:
Table B. — Number of Returns by Size of Adjusted Gross Income and by Marital Status, 1980 and 1981
[All figures are estimates based on samples]
Size ol adjusted gross income and marital status
19B0
1981
Ctiange.
1960 to
1961
(1|
(2)
(3)
93,902,469
95,396,123
1,493,654
45.243.211
1.699.165
7.691.103
125.646
39.143.344
45,697.648
1 .498.675
8.376.207
112.893
39.710.500
454.437
- 200,290
685,104
-12,753
567,156
20,055,529
18,746,376
- 1,309,153
2.408.679
492.184
1.636.565
21.841
15.496.260
2.429.333
372.749
1.562.353
12.194
14.369.747
20.654
-119.435
-74,212
-9,647
-1,126,513
19,370,997
17,650,a7«
-720,119
5.123.174
445.966
2.409.178
29.766
10.362.913
4.688.362
352.435
2.458.236
26.824
10.125.021
-434.812
-93,531
49,058
-2,942
- 237,892
14,303.041
14,193,160
- 109,981
5.801.767
331.403
1.779.696
31.077
6.359.098
5.314,219
304.724
1.960.158
16.656
6.597.403
- 487,548
-26,679
180.462
-14.421
238.305
11,097,733
10,999,194
-99,539
6.529.921
214.014
950.841
16.148
3.386.809
5.888.729
207.469
1.117.346
17.909
3.766.741
-641.192
-6.545
166.505
1.761
379.932
30,075,169
33,907,515
3,732,346
25.379.67(J
215.598
914.823
26.814
3.536.264
27.377.005
261.498
1.278.114
39.310
4.851.588
1.997.335
45.900
383.291
12.496
1.313.324
Number of return* for all adjusted groM Income
Joint returns of husbands and wives
Separate returns of husbands and wives
Returns of heads of househoids
Returns of surviving spouses
Returns of single persons
Under $5,000, total^
Joint returns of husbands and wives
Separate returns ot 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 ot hustiands 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 sun/iving spouses
Returns of single persons
$15,000 under $20,000, total
Joint returns of hust>ands Emd 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 rK> adjusted gross income.
Individual Returns/1981
Table C — All Returns and Nontaxable Returns, by Size of Adjusted Gross Income, 1970-1981
[All figures are estimates based on samples]
Ail
returns
Nontaxable returns
All
returns
Nontaxable retums
All
retums
Nontaxable retums
Numlwf of
returns
Percent
of all
returns
Number ol
retums
Percent
ol all
retums
Number ol
retums
Percent
ol all
retums
1970
1871
1972
Total
74,27«,831
28,308,034
22,303,067
14,106,019
5,538,453
1,909,167
768,235
918,188
350,978
62,467
12,830
1,751
642
14,962,460
14,493,261
429,624
25,118
■ 6,663
2.816
1.769
2,002
937
289
90
18
3
20.1
51.2
1.9
0.2
0.1
0.1
0.2
0.2
0.3
0.5
0.7
1.0
0.5
74,576,407
27.155.048
21,443,479
14,604,270
6,463,851
2,377,638
968,665
1 ,077,844
404,692
72,856
15.089
2.192
883
14,660,035
14,002,306
602.100
37.416
7,834
4.476
1.642
2.884
1.078
218
67
12
3
19.7
51.6
2.8
0.3
0.1
0.2
0.2
0.3
0.3
0.3
0.4
0.5
0.3
77,572,720
26.963.312
21,176.864
15,364,166
7,773,413
3,093,728
1,266,377
1,337,578
483.677
91.707
19,233
2.666
1.030
16,703,713
15.738.952
860.252
79.852
18.266
6.388
4.734
3.254
1.690
317
86
14
21.5
58.4
$5000 under $10000
4.0
0.5
$15 000 under $20 000
0.2
0.2
$25000 under $30000
0.4
$30 000 under $50 000
0.2
$50 000 under $100 000 . ...
0.3
0.3
$200 000 under $500 000
0.5
$600 000 under $1000 000
0.5
$1,000,000 Of more
0.6
1973
1974
1976
Totil
M,8»2,S»7
27,037,618
20,681,732
16,804,109
9,091,001
3,943,993
1,741,991
1,759.837
596,663
110,176
21,929
2,635
903
16,425,425
15.491,830
797,608
77,445
33,242
9,769
5.131
7,312
2,466
458
142
15
7
20.4
57.3
3.9
0.5
0.4
0.2
0.3
0.4
0.4
0.4
0.6
0.6
0.8
S3,340,1M
26.766.673
20.686.617
16.670.268
10.071.087
4.944,796
2,269,928
2,173,868
700,528
135.304
26,842
3,194
1,096
18,005,423
16.046.441
797.997
104.726
25.517
12.290
6.881
8.939
2,667
722
196
36
12
19.2
56.2
3.9
0.7
0.3
0.2
0.3
0.4
0.4
0.5
0.7
1.1
1.1
82,229,332
24.901.863
19.962.914
14.963.680
10,353.534
5.598.117
2.744.255
2.747.618
781.406
162.349
29.193
3.289
1.124
20,738,$«5
17.734.874
2.614.553
239.408
93.206
27.110
10.321
13.145
4.984
734
204
44
12
25.2
71.2
13.1
1.6
$15000 urKler $20 000
0.9
0.5
$25 000 under $30 000
0.4
$30 000 under $50 000
0.5
0.6
$100000 under $200000
0.5
0.7
$600 000 under $1 000 000
1.3
$1,000,000 or more
1.1
1976
1977
1978
Total
«4,670,3aS
23,935,761
19,892.966
14.551,360
11,197.191
6.649,622
3,629.532
3.639.050
948.034
185.142
36.357
4.047
1.357
20,249,022
17,127,463
2,757,467
222,449
70,161
31,096
17,107
19,560
3,160
492
60
•■8
23.»
71.6
13.9
1.5
0.6
0.6
0.5
0.5
0.3
0.3
0.2
"0.1
««,634,640
23,262,635
19,342,819
14,299,206
11,404,973
7,766,714
4,354,040
4,784.916
1.140.784
225.150
46,386
5,232
1,785
22,253,502
18,312,713
3,487,855
284,787
95.064
40,132
20,747
25,032
6,588
524
66
"5
25.7
78.7
17.9
2.0
0.8
0.6
0.5
0.5
0.6
0.^
0.1
"0.1
e»,771,551
22.236.197
19.585.276
14.241.699
11.408,934
8,552.616
5,386,257
6,535,462
1,471,406
285,309
59,884
6,681
2,041
21,083,246
17.099,676
3,284,132
421,816
129,258
61.600
34,101
40,227
11,237
1,101
88
"10
23.5
Under $5 000
76.9
18.8
$10000 under $15000
3.0
1.1
$20000 under $26000
0.7
0.6
$30 000 under $50 000
0.8
0.8
$100 000 under $200000
0.4
0.1
$600 000 under $1 000 000
"0.1
$1,000,000 Of mofe
•'
1979
1980
1981
Total
»2,6*4,302
20,663.567
19,664.858
14,433.256
11.385,151
9.021.414
6.309.121
8,676,455
1,689,878
367,872
80,226
9,904
3,601
20,»M,31»
16,144,669
4,217,177
369,561
136,379
57,844
32,933
29,415
8,609
662
61
"9
22.7
77.4
21.4
2.6
1.2
0.6
0.5
0.3
0.5
0.2
0.1
"0.1
«3,M2,46*
20,055,529
18,370,997
14,303,041
11,097,733
9,168,521
6,783,466
11,003,991
2,568,427
443,614
100,369
12,467
4,414
19,«M,225
15,353,357
3,959,973
388,656
136,546
67.502
24.632
60.096
14.081
1.240
127
12
4
21.3
76.6
21.6
2.7
1.2
0.7
0,4
0.5
0.5
0.3
0.1
0.1
0.1
95,3M.123
18,746,376
17,650,878
14,193.180
10.998,194
9,117,136
7,205,282
13.387.726
3.442.720
618.516
118.092
14.768
5.286
18,e71,3»«
14,062,262
3,814,421
423,055
184,412
87,428
43,985
56,327
17,571
1,712
203
17
6
i».e
Under $6000
75.0
21.6
$10000 undef $15000
3.0
1.5
1.0
0.6
$30000 under $60000
0.4
0.5
$100000 under $200000
0.3
0.2
$600 000 under $1 000 000
0.1
$1,000,000 or more
0.1
"Data combined lo avoid disclosure of Information for specifk; taxpayers.
Individual Return8/1981
Table D. — Form of Deduction and Size of Adjusted Gross Income, 1980 and 1981
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Form of doductkm and size of adjusted
gross income
Number of returns
Change, tg(
to 19ef
Adjusted gross Income less deficit
Clunge, 1BE
to 1981
adjusted gross income
u deflc» (dollars)
Ctiange, 1960
to 1981
AH return*
ToW
Undsf $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 or more
Retumi «rttii —
Itemized deducUont
Total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 or more
Zero iMMket amount only
Totrt
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 or more
Neither ttemlzed deduction* r
zero bracket amount
Totrt
Under $5,000
$5,000 Of more
•3,902,4«a
20,055,529
18,370,997
14,303,041
11,097,733
30,075,169
2t,950,2«2
454,796
1,340,359
2,573,458
3,591,466
20,990,203
5»,S40,»69
14,297,885
16,924,748
11.727,103
7.506,287
9,084,966
5,411.21*
5,302,848
108,370
95,396,123
18,746,376
17,650,878
14,193,160
10,998,194
33.807,515
31,571,24*
552,483
1,480,815
2,518,322
3.542.290
23.477.336
5a,74«,«9S
13.206.364
16.081.412
11,674.838
7.455.904
10.330.177
5,079,1*2
4.987.529
88,653
1,493,SS4
-1.309.153
-720.119
-109.881
-99.539
3,732.346
2,820,964
97.687
140.456
-55.136
-49.176
2.487.133
-792,274
-1.091.521
-843.336
-52.265
-50.363
t. 245.211
-335,03*
-315.319
-19.717
1,613,731,497
36.905.609
136.638.938
177.118.036
193.430.777
1.069.638.138
927,659,196
1,377.860
10.481.413
32.688.141
63.339,957
819.871.825
692,453,273
42.599.357
125.493,329
144.503.454
130.090.820
249.766.313
-6,3*0,972
-7.071.609
690.637
1,772,604,303
28.319.652
131.446.070
176.644.230
191.636.083
1,245.658,269
1,0*2,633,119
1,648,344
1 1 ,668,553
31,827,966
62,563,486
955,036,771
722,791,033
40,043,908
119,338,290
143.816.264
128.972.598
290.619.974
- 12,*19,*49
-13.370.600
550.752
1S*,872,*0«
-8.586.958
-6.192.888
-1.473.806
-1.694.894
176.020.131
134,973,923
268.484
1.077.140
-760.175
- 776.472
135.164.946
30,337,760
-2.555.450
-6.155.039
-687.191
-1.118.222
40.853.661
-6,43*,*77
-6.298.992
-139.885
17,1*5
1.840
7.438
12,383
17,430
35,565
32,043
3.030
7.820
12.663
17.636
39.060
11,630
2.979
7.416
12.322
17.331
27.492
-1,179
-1.334
6.373
19,5*2
1.611
7.447
12.375
17.415
36.846
33,65*
2.980
7.806
12.639
17.662
40.679
12,303
3.032
7.421
12.318
17.296
28.133
-2,525
-2.681
6.212
1,397
-329
-15
1.281
1,*15
-50
-14
-24
26
1.619
873
53
6
-4
-33
641
-1,34*
-1.347
-161
Zero bracket amount
Total itemized deductions
Form of deduction and size of adjusted gross income
Change. 1960
to 1981
Change. 1980
to 1981
(10)
(11)
(12)
(13)
(14)
(15)
All return*
ToW
Under $5.000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 Of more
Return* wtth —
Itemized deduction*
Total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$16,000 under $20,000
$20,000 Of more
Zero iHacket amount only
Total
Under $5.000
$5,000 under $10.000
$10,000 under $15.000
$15,000 under $20.000
$20,000 Of more
Neither Itemized deduction* nor z*re bracket amount
Total
Under $5.000
$5,000 Of more
NOTE: DetaD may not add to total because of rounding.
234,*39,*43
22,167,451
44,616,283
38,730.604
32.487.505
96.638.000
**,*«7327
709.237
2.831.276
6.882.747
10.460.832
67.983.735
145,972,018
21.468.214
41.786.006
31.847.857
22.026.673
28.864.266
240,752,400
21.101.168
42.717.711
37.877.921
31.500.323
107.555.277
9«,032,20*
848.917
3.138.489
6.569.463
10.105.552
75.369.797
144,720,192
20.252.251
39.579.222
31.308.468
21.394.771
32,185.480
5,912,557
-1.066.283
-1.898.671
-852.683
-987.182
10.717.276
7,164,3*1
139.680
307,213
-313,293
-355,280
7,386,063
- 1,251,824
-1,205,963
-2,205,784
-539,389
-631,902
3,331,214
21*,02*,139
1,267,955
6,715,1
12,816,375
19,017,990
178,209,851
21*,02a,139
1,267,955
6,715,968
12,816,375
19,017,990
178,209,851
25«,44*,021
1,692,882
7,307,303
13,477,696
19,769,861
214,310.279
256,446,021
1.592,882
7.307.303
13.477.696
19.759,861
214,310,279
3*,419,**1
324,927
691,336
661,321
741,872
36,100,427
3«,419,**1
324,927
591,335
661,321
741,872
38,100,427
Individual Returns/1981
Figure B
Returns with Itemized Deductions:
Average Amount of Itemized
Deductions, 1972-1981
Whole
Dollars
$9,000
$8,000 -
$7,000 -
$6,000 -
$5,000 -
$4,000 -
$3,000 -
(1) "income subject to tax," generally adjusted
gross income minus the personal exemption amount and,
if applicable, excess itemized deductions, or plus the
unused zero bracket amount,
(2) the method of tax computation applicable to
"income subject to tax" (the regular, income
averaging, alternative, or maximum tax computation),
(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 tax), and
(7) any other taxes (such as the self-employment
tax).
Whether the taxpayer had a balance due at time of
filing or was eligible for a refund depended on the
following factors:
(1) any taxpayments made during the year (notably
through withholding or payments of estimated tax),
(2) the availability of a refundable earned income
credit, and
(3) any advance payments of the earned income credit.
Table E shows that 91 percent of the returns with
income tax before credits used the regular method (tax
tables or tax rate schedules). Nonetheless, some 31
percent of income tax before credits came from other
tax computations.
Additional tables on the computation of tax
liability are presented in Part 3 of Section 3.
STATE DATA
The tables in Part A of Section 3 of this report
classify taxpayers according to the State address
reported on the tax return, including the District of
Columbia and, as described below, Puerto Rico.
Returns of citizens living in U.S. possessions or
abroad are classified in a separate category, as are
returns of service personnel who filed from Army Post
Office (APO) and Fleet Post Office (FPO) addresses.
Residents of Puerto Rico had to file U.S. income tax
returns only if they had income from sources outside
Puerto Rico or income earned in Puerto Rico as
employees of the U.S. Government, and the income on
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 income.
State data on total unemployment compensation
received are shown in Figure C. As might be expected,
the data parallel the unemployment rate in the States
at that time. Even though 8.8 percent of the returns
in the United States reported total unemployment
compensation, 4 States exceeded 13 percent while 3
States were under 5 percent.
Method of Geographic Coding
Geographic coding of returns for this study was
based on the address at the top of each tax return.
With one exception, only the State given in the
address determined the classification of the re-
turn. Returns showing Washington, DC in the address
were coded (as Maryland or District of Columbia)
according to the street address and ZIP Code, rather
than on the basis of "District of Columbia" in the
address because the ZIP Code delineated the actual
State location.
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.
CHANGES IN LAW
Most of the changes in the law for 1981 individual
returns were a result of the Economic Recovery Tax Act
of 1981. Major provisions of the Act were intended to
increase savings and spur investments. The law provi-
ded for such things as an overall reduction in tax
rates, an exclusion for qualified interest, and a
larger exclusion for dividend and interest income. In
general, fourteen items pertaining to the individual
return were affected by the changes instituted for Tax
Year 1981 and are described in alphabetical order
below.
Additional First-Year Depreciation
The Economic Recovery Tax Act of 1981 repealed this
item in computing partnership income or loss for
property placed in service after 1980. Therefore,
data in this report reflect only those taxpayers with
deductions from partnerships reporting on a fiscal-
year basis and are reported on the individual return
on Schedule E, Supplemental Income Schedule.
Additional Tax for Tax Preferences
The Economic Recovery Tax Act of 1981 affected both
the minimum tax and alternative minimum tax. As shown
in Table F, for returns with these two characteristics,
the largest increase in the number of returns filed,
33,000, was reflected in those with a minimum tax;
while the largest in the amount of tax, $411 million,
occurred on those with the alternative minimum tax.
individual Returns/1981
Table E. — All Returns: Selected Income Tax Items by Type of Tax Computation
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Type of tax computation
Numtjer of
returns
Adjusted
gross
income
less
deficit
Income subject to tax
Tax generated
Number of
returns
Income tax before credits
Numtjer of
returns
(2)
All returns
Returns with —
No tax computation
Regular tax computation only
Income averaging tax computation only
Maximum tax computation only
Alternative and regular computations
Alternative and income averaging computations
Alternative and maximum computations
Returns with taxes from special computations:
And no income subject to tax
But with income subject to lax
Returns with no income subject to tax, but with additional tax for tax
preferences;
Returns with minimum tax only
Returns with alternative minimum tax only
Returns with both minimum and altemative minimum tax....
Returns with income subject to tax and additional tax 1or tax preferences:
Returns with minimum tax only
Retums with alternative minimum tax only
Returns with both minimum and alternative minimum tax
95.396.123
5.544.819
82,662.403
6,545,167
483,293
74,251
24,563
61,627
3,524
442,162
12,897
22,298
2,399
100,898
102,889
9,527
1.772,604,303
-7,381,837
1,417,810,772
261,764,869
69,256,896
13,565,542
4,426,075
13,161,986
- 8,077
14.500,663
-444,240
366,991
128,092
10,788,599
10,095,122
1,728,822
89.851,304 1.401,682,852
78.992,284 289,651.645
82.662,403
6,545,167
483,293
74,251
24.563
61.627
1.111,132,809
206.563,071
57,551,866
10,194,531
3,534,844
10.705,731
71.803,383
6,545,167
483,293
74,251
24.563
61,627
199.822.969
53,358.715
24.839.246
4.882,722
1.711,594
5,036.398
100,898
102,889
9,527
7,366,800
5.664,189
763,371
99,098
98,769
9,487
3.132,024
2,329,780
342,586
3.524
71,819,123
6,545,167
483,293
74,251
24.563
61,627
3.524
442.162
•58
108
•81
99.098
98.769
9.487
10.260
202.706,045
54,084,140
25,029,922
4,948,513
1,732.713
5,078,442
10,260
3,411.274
•65
738
•3.655
3,173,847
2,360,026
346,931
Income tax after credits
Additional tax for tax preferences
Type of tax computation
Number of
returns
Numt>er of
retums
Number of
returns
Altemative minimum tax
Number of
returns
(9)
(10)
(12)
(13)
(15)
(16)
All returns..
76.635,184 282,302.029
Returns with —
No tax computation
Regular tax computation only
Income averaging tax computation only
Maximum tax computation only
Alternative and regular computations
Alternative and income averaging computations .
Alternative and maximum computations
Returns with taxes from special computations:
And no income subject to tax
But with income subject to tax
Returns with no income subject to tax. but with additional tax for 1
preferences:
Returns with minimum tax only
Returns with alternative minimum tax only
Returns with both minimum and alternative minimum tax
Returns with income subject to tax and additional tax for lax preferences:
Returns with minimum tax only
Returns with alternative minimum tax only
Returns with tioth minimum and alternative minimum tax
3,380
69,505,880
6,484,577
481,440
74,068
24,5*3
61,296
3,380
438,659
3
•40
•79
92,010
63,713
5,523
8.302
195,475,469
51.684,580
23.917,074
4,721,110
1.649,272
4,846,222
8.302
3.306,690
2
•539
•3,564
2,771,272
1,912,568
232,455
37,594
119,528
75,475
5,579
8,303
2,291
2,138
247
2,301
12,897
22,298
2,399
100,698
102,889
9,527
334,253
681,229
528.193
28,496
193,801
42,991
17,997
3,726
21.755
74,586
180.110
79,556
423,092
809,606
260,009
15,296
72,395
23,671
4.765
6,473
1,539
1,582
139
893
12,897
2,399
100,898
9.527
92,481
277,318
82.967
9.906
84,548
14,472
3,951
876
3,646
74.586
17.895
423.092
50.068
24.697
54.142
53.281
930
2.501
854
708
189
1.497
22.298
2.399
102.889
9.527
241.772
403.912
445,226
18,591
109,253
28,519
14.046
2,850
1 7,909
180.110
61,662
809,606
209,941
'Estimate should be used with caution t)ecause of the small numtjer of sample returns on which it is based
NOTE: Detail may not add to total because of rounding
The changes were as follows:
Alternative minimum tax. — The highest tax rate for
the alternative minimum tax, applicable to long-term
capital gains exclutjetj from adjustecj gross income, was
recjuced from 25 percent to 20 percent under the
Economic Recovery Tax Act of 1981 for transactions
entered into after June 9, 1981. The total
alternative minimum tax was the lesser of the gross
alternative minimum tax as computed for 1981, or the
tax on alternative minimum taxable income other than
excluded long-term capital gains, plus a 20 percent
tax on those gains.
Minimum tax. — For tangible property placed in
service after 1980, a new tax preference item,
depreciation, had to be included in the computation of
minimum tax. It was defined as the excess of the
Accelerated Cost Recovery System (ACRS) depreciation
deduction over the straight-line depreciation which
was computed without regard to salvage value and used
a specified recovery period. The recovery periods
ranged from 5 years for a 3-year property to 22 years
for a 15-year public utility property.
All-Savers Certificate Interest
In order to increase savings and spur investment, a
lifetime exclusion of interest was allowed up to
$1,000 (S2,000 on a joint return) on certain savings
certificates issued between September 30, 1981, and
January 1, 1983. The interest paid on these certifi-
cates was equal to 70 percent of the average invest-
ment yield for 52-week U.S. Treasury bills.
Data reported for this item are not shown in the
tables. However, there were about 6,000 returns which
had interest from all-savers certificates. The low
response for this item was probably due to the policy
of many financial institutions to credit the interest
only when the certificate matured. As a result, most
of the interest was reportable for 1982.
Alternative Tax
The alternative method of tax computation on
Schedule D, Capital Gains and Losses, made it possible
for certain taxpayers to reduce their "tax generated"
from the regular tax computation. To benefit from
this tax computation, the taxpayer must have had
long-term gains in excess of short-term losses from
the sale of capital assets between June 9, 1981, and
December 31, 1981. Income subject to the alternative
tax was computed as the lesser of (1) the net capital
gain for the year, or (2) the net capital gain for the
year taking into account only gains or losses from
sales or exchanges between June 9, 1981, and December
31, 1981.
Individual Returns/1981
Figure C
Returns with Total Unemployment Compensation as a
Percent of All Returns by State, 1981
I I 2% under 5%
Ea 5% under 8%
ESa 8% under 11%
This method of tax computation could only be
advantageous to taxpayers with a marginal tax rate
over 50 percent, whose filing status was:
1) Single with taxable income over $41,500,
2) Joint or qualifying widower with dependent
child and with taxable income over $60,000,
3) Head of household with taxable income over
S44,700, or
4) Married filing separately with taxable income
over $30,000.
There were 1.3 million returns with gains or losses
from sales of capital assets, as shown in Table G. Of
these returns, 158,000 had a tax savings from alter-
native tax, amounting to $577 million. Over 58 percent
of this savings was for returns with adjusted gross
income of $500,000 or more.
Dividend and Interest Exclusion
For 1981 only. Congress changed the dividend
exclusion to cover both dividends and interest. In
addition, the exclusion was raised to $200 ($400 on a
joint return regardless of who earned the income) of
qualifying dividends and interest. This exclusion
will subsequently revert back to $100 ($200 on a joint
return) of qualifying dividends for 1982. For a
description of what qualified for this exclusion, see
"Domestic and Foreign Dividends Received" and
"Interest Received" in Section 4.
About 45.5 million returns claimed the dividend and
interest exclusion amounting to $10.6 billion. This
compares to only 13.7 million returns excluding
dividends amounting to $1.6 billion for 1980. The
exclusion was reported on returns of all sizes of
adjusted gross income and averaged about $234 per
return.
Size of
adjusted
gross income
Total
Under $10,000
$10,000 under $20,000
$20,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 or more
Investment Credit
Returns claiming dividend and
interest exclusion
Number Amount (000 's)
45,463,151
10,759,108
11,064,991
9,726,293
6,743,220
3,407,748
3,761,791
$10,623,120
2,060,081
2,332,781
2,169,563
1,764,071
1,012,026
1,284,598
For 1981, the investment tax credit was limited to
the lesser of income tax liability or $25,000, plus 80
percent of tax liability exceeding $25,000. This was
an increase from the 70 percent applicable for 1980.
The amount of investment in used property that was
eligible was also increased, to $125,000 a year from
$100,000.
Individual Returns/1981
Table F. — Returns With AcJditional Tax for Tax Preferences, 1980 and 1981, by Size of Adjusted Gross Income
[Alt figures are estimates based on samples — money amounts are in thousands of dollars]
Additional tax for tax preferences, 1980
Total
Minimum tax
Alternative minimum tax
Numtjer of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(61
211,040
6.962
7.046
7.826
13.239
16.083
9.789
44.291
59,509
29,716
11.465
2.196
916
1,262,964
106,703
9,967
17,850
19,660
29,186
14,789
88,748
252,712
260,874
253,340
100.496
108.640
94,599
4,627
304
4,790
3,730
2,533
1,338
14,303
36,415
18,174
6.771
1.167
447
412,638
36.215
1.153
11.819
8,535
4,215
5,792
26,844
93.713
86.902
75.997
33.284
28.168
122,670
4.761
6.837
3.075
9.588
13.735
8,475
30.400
24.861
13.261
5.888
1.232
557
850,326
$5 000 under $10000
8,813
6,030
11 124
$15 000 under $20 000
$20 000 under $25 000 ....
24,971
$30 000 under $50 000
61 .904
$100 000 under $200 000
173 972
$200,000 under $500.000
67.212
80.472
Additional tax for tax preferences. 1981
Size of adjusted gross income
Total
Minimum tax
Alternative minimum tax
Numtjer of
returns
Amount
Numtjer of
returns
Amount
Number of
returns
Amount
(7)
18)
(9)
(101
(11)
(12)
Total
250,908
16,077
8,295
5,400
7,904
7,263
18,904
45,892
81 ,694
39,167
15.976
2.983
1.353
1,826,960
144,471
20,826
20,922
25,912
15,308
24,182
138,643
339,341
363,318
369,425
155.777
208.833
125,721
8,049
389
1,598
4,915
3,140
4,032
20,972
47,392
23,518
9,522
1,553
641
565,641
47.310
1,923
9,650
14,061
6,049
8,931
49,297
116,261
110,223
109.408
44.401
46.128
137,113
8.629
3.207
3.654
3.199
4.540
14.978
27.014
37.366
16.127
6.472
1.834
893
1,261,318
97 161
Under $5.000
$5 000 under $10 000 . .. .. ..
18.905
$15000 under $20000
11 652
$20,000 under $25.000
$25,000 under $30,000
15 251
$30,000 under $50,000
$50,000 under $100.000
221 080
$100,000 under $200.000
$500000 under $1 000000
11 1 376
NOTE; Detail may not add to total tjecause of rounding
Jobs Credit
A change was matde in the (Jefinition of two of the
targeteij groups that qualified for the credit. That
Is, (1) a credit was allowed for any former Compre-
hensive Employment and Training Act (CETA) employee
hired, if he or she was involuntarily terminated from
a CETA job after December 31, 1980, and rehired after
August 13, 1981; and (2) the age limit for Vietnam
veterans that were hired no longer applied after
August 13, 1981.
Miscellaneous Deductions
Effective for 1981, qualified adoption expenses up
to $1,500 could be claimed as a miscellaneous itemized
deduction, if a child with special needs was adopted
by the taxpayer. This child was defined as one who
was eligible for social security adoption assistance
program payments. That is, there was a special
condition which made it difficult to place the child
with adoptive parents without this assistance. These
factors included such things as age, handicaps, or
minority status.
Rate Reduction Credit
The 1981 tax was reduced by a new one-year credit
that was built into the tax tables. This credit was
the first of four tax cuts provided for by the
Economic Recovery Tax Act of 1981. It resulted in the
tax being reduced by 1.25 percent. Overall, there
were 74.9 million returns taking benefit of this
credit resulting in a tax savings of $3.4 billion.
Research and Experimentation Credit
A new credit was allowed to encourage businesses to
increase the amounts spent on research and experi-
mentation, after June 30, 1981, and before 1986. The
credit was equal to 25 percent of the amount by which
the qualified expense for a year exceeded the average
qualified expenses during an earlier base period.
This credit could not exceed income tax.
Qualified expenses were those related to research in
the experimental or laboratory sense. They excluded
research in the social science or humanities, or the
part funded by any grant or contract by another person
or government entity. In addition, to be eligible,
the research must have taken place within the United
States.
For 1981, there were 2,600 returns claiming the
credit, amounting to $2.7 million.
Sales of Capital Assets Net Gain or Loss
The replacement period for exempting the gain on the
sale of a principal residence was extended from 18
months to 2 years by the Economic Recovery Tax Act of
1981. In addition, the one-time exclusion on gain
from the sale was increased from $100,000 to
$125,000. These changes were effective for sales or
exchanges after July 20, 1981.
Statutory Adjustments
The repayment of supplemental unemployment benefits
became an adjustment to income in 1981, rather than an
itemized deduction as It was previously.
Windfall Profit Tax
The amount that an oil royalty owner could claim as
a credit was raised to $2,500 from $1,000. This
credit was for the windfall profit tax already paid
during 1981.
10
Individual Returns/ 1981
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Section 2
Sources of the Data,
Description of the Sample
and Limitations of
the Data*
Contents
Sources of the Data, 11
Sample Criteria and Selection, 11
Method of Estimation, 11
Sampling Variability and Confidence Intervals, 12
Processing and Management of the Sample, 13
Text tables
H Number of Form 1040 and Form 1040A returns in the
population and sample, 1981, 12
I Estimated number of returns for selected estimates
of the coefficient of variation (CV) by size of
adjusted gross income/deficit, 1981, 13
J Coefficient of variation for sources of income and
adjustments by size of adjusted gross income, lA
K Coefficient of variation for tax liability and
taxpayments, by size of adjusted gross income, 2A
L Coefficient of variation for sources of income and
tax items, by State, 28
SOURCES OF THE DATA
The data in this report were estimated from a
stratified probability sample of unaudited Individual
Income Tax Returns, Forms lOAO and lOAOA, filed by
U.S. citizens and residents. The sample was
designated at the National Computer Center and was
processed in each of the ten Internal Revenue Service
Centers during Calendar Year 1982. The total sample
of 144,392 returns was selected from a population
count of 95,520,265 returns.
The estimates in this report are intended to
represent all returns filed for Income Year 1981.
While about 99 percent of the returns processed
during 1982 were for Calendar Year 1981, a few were
for noncalendar years ending during 1981 and 1982 and
some were returns for prior years. Returns for prior
years were used in place of 1981 returns received and
processed after December 31, 1982. This was done in
the belief that the characteristics of returns due
but not yet filed could best be represented by the
returns for previous income years that were processed
in 1982.
Analysis of prior-year returns indicated similar
reporting characteristics, but income averages of
prior-year returns were generally less than corre-
sponding averages of current-year returns. This is
due at least in part to the impact of inflation on
individual incomes. Also, for no readily apparent
reason, prior-year returns show larger deficits.
Further analysis of prior-year returns is currently
being done, but some results were included in a paper
given at the 1981 American Statistical Association
meetings.'
All returns processed during 1982 were subjected to
sampling except tentative and amended returns.
Tentative returns were not subjected to sampling
because the revised returns may have been sampled
later on, while amended returns were excluded because
the original returns had already been subjected to
sampling.
SAMPLE CRITERIA AND SELECTION
Form 1040 and 1040A returns filed and processed
into the Internal Revenue Service's Individual Master
File System at the National Computer Center during
1982 were stratified, by computer, into sample strata
based on: the presence or absence of a Schedule C
(Profit or (Loss) from Business or Profession); State
from which filed; form used (Form 1040 or 1040A);
size of adjusted gross income (or deficit) or largest
of specific income (or loss) items; and size of
business plus farm receipts. Returns were then
selected from the sample strata using the ending
digits of the Social Security Number (SSN) at rates
ranging from 0.05 percent to 100 percent.
The five State groups listed in Table H were formed
on the basis of the combined total number of Forms
1040 and 1040A from each State. For each State
contained in each State group the sample was designed
to select a minimum number of 800 returns. This
caused the returns for the smallest States in three
of the five State groups to be selected at the same
set of sampling rates. For each of the two remaining
State groups, a different set of sampling rates was
used. In addition, within each State group, the
sample was allocated so that the estimates in the
high income classes of this publication would be more
reliable. A return was assigned to one of the sample
strata when the reported amounts for the larger of
adjusted gross income or largest of specific income
items and size of business plus farm receipts both
fit into the boundaries of a sample stratum.
Table H contains the number of returns in the
population and sample by sample stratum and State
group, along with a description of the sample
strata. A comparison of the population count in
Table H with the total estimated population shown in
the national tables of this report will disclose a
small difference. This difference resulted from an
estimated 124,000 returns being excluded from the
national tables since they contained no income
information or were identified as amended or tenta-
tive returns after sampling.
METHOD OF ESTIMATION
Weighting factors were obtained by dividing the
computer population count of returns in a sample
stratum by the number of sample returns for that
*Ray Shadid designed the sample and prepared the analytical material in this section.
Dan Trevors coordinated the processing of the data in the service centers.
'Dumals, Jim and Shadid, Ray, "Individual Statistics of Income: Advancing the
Closeout Date," 1981 Proceedings. American Statistical Association, Section on Survey
Research Methods , pp. 464-470.
11
■\2 Individual Returns/1981
Table H. — Number of Form 1040 and Form 1040A Returns in the Population and Sample, 1981
Descnption of the sample strata
Numtjer of returns
Poptjiation Sample
Number of returns by State group
Group 1'
Popula-
tion
Sample
Popula-
tion
Popula-
tion
Sample
Group 4'
Popula-
tion
Popula-
tion
O)
(4)
(51
m
(8)
(91
(10)
(121
Grand total .
95,520.034
Nonbusiness and fanii (Sdiedule F only), total
Form 1040A returns with adjustetj gross income under $10,000
Larger of adjusted gross
Income or largest specific
Incotne Item
Under $10,000
$10,000 under $15,000
Under $10,000
$15,000 under $20,000
Under $15,000
$20,000 under $30.000
Under $20,000
$30,000 under $50.000
Under $30.000
$50,000 under $100.000
Under $50,000
$100,000 under $200.000
Under $100.000
$200,000 under $500.000
Under $200.000
$500,000 or more
Under $500,000
and Farm receipts
Under $20,000
Under $60.000
$20,000 under $50,000
Under $100.000
$50,000 under $100.000
Under $250.000
$100,000 under $250.000
Under $500.000
$250,000 under $500.000
Under $750.000
$500,000 under $750.000
Under $1,000,000
$750,000 under $1,000,000....
Under $5,000.000
$1,000,000 under $5,000.000..
Any amount
$5,000,000 or more
Business (Scliedules C and F, or C only), total .
Larger of ad|u8tad gross
Income or Isrgest specific
Income Item
Under $10,000
$10,000 under $15,000
Under $10,000
$15,000 under $20,000
Under $15,000
$20,000 under $30,000
Under $20,000
$30,000 under $50.000
Under $30,000
$50,000 under $100.000
Under $50,000
$100,000 under $200,000
Under $100.000
$200,000 under $500.000
Under $200.000
$500,000 or more
Under $500,000
i Business receipts
Under $20.000
Under $50,000
$20,000 under $50,000
Under $100,000
$50,000 under $100,000
Under $250,000
$100,000 under $250.000
Under $500.000
$250,000 under $500.000
Under $750.000
$500,000 under $750,000
Under $1,000,000
$750,000 under $1,000,000 ....
Under $5.000.000
$1,000,000 under $5.000,000..
Any amount
$5,000,000 or more
,571.074
,596.031
,257,539
,917.788
,846,685
,510.646
,915.054
,953.941
447.341
106.753
17.296
,681.120
407.853
385,462
256,804
,086,187
856.044
187.507
75.777
13,206
88.580
11.779
5.364
7.872
6.772
10.361
8,682
7,543
6,326
6,586
17,296
65,581
3,779
3.538
3.771
6.457
6,929
6.388
5.684
5.829
13.206
632,401
533,281
145,469
54,540
72,363
58,185
88,485
81.911
29.175
2.558
512
93
99.120
15.038
12,893
12,394
20,407
23,022
12,863
1.782
624
97
2.444
1.278
71
68
84
99
162
140
286
142
143
93
1,166
38
53
59
126
195
313
166
119
5,056,322
4,457,966
1,300.653
513.326
693.324
520.155
739.608
544.625
123.317
18.033
4.304
721
598.356
108,382
90,872
90,990
140,870
113.522
41.024
8.451
3.662
563
14.967
8.847
622
905
706
1,11
906
1,206
903
1,076
721
6.140
303
384
453
863
1.000
994
814
746
563
4.181.979
3.718.024
1.134,969
410,770
579.716
429.414
619,722
437,584
87,244
14,491
3,586
528
463,966
86,866
74,006
70,973
107,372
83,673
28,837
6,821
3,067
440
11,803
7,070
576
451
777
584
954
732
810
759
699
528
4.733
263
315
356
596
753
708
701
601
440
9.866.724
8.659.598
2.426.309
994,960
1,309,904
1,008,478
1,485,455
1,144,251
243,558
37,064
8,439
1,190
1,207,126
209,789
176,098
176,523
287,596
239,363
86.367
19.671
9.063
1.466
1 7.656
9,376
1,217
578
890
770
1,279
1,152
737
730
833
1,190
8,280
646
573
636
983
1,146
952
1,017
873
1,456
75.782,608
68,202,206
7,283,953
10,262,481
7,830,463
11,677,376
9,706,783
2,470,647
375,196
89,912
14,764
7,680,403
1,259,045
1 ,053,984
1,032,582
1,700,559
1,625,707
687,953
150,582
59,341
10.650
97.271
62.009
9.229
3.645
6.216
4.614
6.857
5.752
4.605
3.791
3.636
14.764
35.262
2.529
2.213
2.268
3.869
3.836
3.421
2.986
3,490
10,650
'Alaska, Vermont, and Wyoming
^Delaware. District of Columbia, Hawaii. Idaho. Maine, Montana. Nevada, New Hampshire, New Mexico, North Dakota, Rhode Island, South Dakota, and Utah
'Arizona. Arkansas, Mississippi. Nebraska, and West Virginia
'Alabama. Ckilorado. Iowa, Kansas, Kentucky, Oregon, Oklahoma, South Carolina, and Puerto Rico,
*Cali1omia, Connecticut. Florida, Georgia, Illinois, Indiana. Louisiana, Maryland. Massachusetts. Michigan, Minnesota. Missouri. New Jersey. New York, North Carolina, Ohio. Pennsylvania, Tennessee. Texas. Virginia.
Washington, Wisconsin, APO/FPO, and U S citizens abroad
NOTE: In addition to the number ol returns shown in the population and sample, there were 163 Nonbusiness and (arm returns and 68 Business returns with adjusted gross income $200,000 or more with no income
tax after credits and no additional tax for tax prelerences in the population and sample used lor these statistics These data have been deleted to avoid disclosure of information for specific taxpayers.
Stratum. The weighting factors were then convertefj
to "integer weighting factors" which were applied to
each return. For example, if a weight of A4.24 were
computed for a stratum, 24 percent of the sample
returns in that stratum would receive an integer
weight of 45, and 76 percent a weight of 44.
SAMPLIhG VARIAEILITY AND CONFIDENCE INTERVALS
The particular sample used in this study is one of
a large number of all possible samples that could
have been selected using the same sample design.
Estimates derived from the different samples would
differ from each other. The deviation of a sample
estimate from the average of all possible samples is
called the sampling error. The standard error of an
estimate is a measure of the variation among the
estimates from the possible samples and thus is a
measure of the precision with which an estimate from
a particular sample approximates the average result
of all possible samples.
The coefficient of variation (CV) is the standard
error of the estimate expressed as a percent of the
estimate. Coefficients of variation, computed using
a sum-of -squares method, are shown for selected
frequency and amount estimates and appear in Tables
3, K, and L of this section. Estimates of the
coefficient of variation shown in Table I were
computed using an upper limit formula based on the
sum-of-squares method. These coefficients, appli-
cable to frequencies only, are meant as a general
guide for use when computed coefficients of variation
are not shown in this report.
The sample estimate and an estimate of its standard
error permit the construction of interval estimates
with prescribed confidence that the interval includes
the population value. For example, from Table 1.3,
the amount estimate, X, of State income tax refunds
is $4,371 billion and, from Table J its related
coefficient of variation, CV(X), is 1.2 percent. The
standard deviation (error) of the estimate, SE(X), is
needed to construct the interval estimate and is the
product of the estimate and its coefficient of
variation: SE(X) = X • CV(X)
= ($4,371 billion) • (0.0123)
= $0,054 billion.
This SE(X) value is then subtracted from and added
to the estimate, X, to construct a 68 percent confi-
dence interval estimate. The interval is calculated
using the formula: (X - SE(X)) < Y < (X + SE(X)),
where Y is the population value estimated by X.
Eased on these data, the interval estimate is from
$4,317 billion to $4,425 billion ($4,371 - $0,054 and
$4,371 + $0,054). A conclusion that the average
estimate of State income tax refunds lies within an
interval computed in this way would be correct for
approximately two-thirds of all possible similarly
selected samples. To obtain this interval estimate
Individual Returns/1981
13
Table I. — Estimated Number of Returns for Selected Estimates of the Coefficient of Variation (CV) by Size of Adjusted Gross
Income/Deficit, 1981
Sae of adiusted gross income/deficit
CV
(percent)
Under
$15,000'
$15,000
under
$50,000
$50,000
under
$100,000
$100,000
under
$200,000
$200,000
under
$500,000
$500,000
or more
(1)
(2)
(3)
(4)
(6)
(6)
0,6
55.926.900
47,114,200
{')
a?
41,089,200
34,614.500
(^
O.B
31,458.900
26.501,700
(^
«
ility
this
sample
0.9
1.0
24,856,400
20,133,700
20.939.600
16.961,100
5.474,200
fi
979.700
ft
237.300
1.6
8,948,300
7.638,300
2.433.000
435.400
105.470
« o o
2.0
5,033,400
4.240.300
1.368.600
244.900
69,330
!o « ^
3.0
2.237,100
1.884.600
608.200
108,900
26,370
ng V
eturr
e in
5.0
805.300
678.400
219.000
39,200
9,490
7.0
410.900
346.100
111.700
20.000
4.840
Q. tU
10.0
201,300
169,600
54.700
9,800
2.370
No sam
since al
stratum
20.0
30.0
35.0
50,300
22.400
16.400
42.400
18.800
13.800
13,700
6,100
4.500
2,400
1,100
800
590
260
190
40.0
12,600
10.600
3.400
600
160
50.0'
8.100
6.800
2.200
400
90
'Use this column lor estimated numbers ol returns which are rwt classified by size of adjusted gross income/deficit.
^he estimated number ol returns is greater than the total population.
^Estimates with CV's ol 50 percent have standard deviations which are about one-half as large as the estimates themselves.
NOTE: This table is applicable to frequencies only and not to estimated amounts.
with 95 percent confidence, multiply the SE(X) value
by two. (For these data the resulting interval would
be from $4,263 billion to S4.A79 billion.)
Whenever a weighted frequency is less than 3, the
estimate and, in most cases, its corresponding amount
are combined or deleted in order to avoid disclosure
of information for specific taxpayers. These com-
binations and deletions are indicated by a double
asterisk (**) and by a dagger (t), respectively.
Estimates based on less than 10 sampled returns are
considered to be unreliable. These estimates are
noted by a single asterisk (♦) to the left of the
data unless all of the sampled returns are selected
with certainty (at the 100 percent rate).
A dash in place of a frequency or amount estimate
indicates that no return in the sample had that char-
acteristic. A dash in place of a coefficient of
variation for which an estimate is shown indicates
that all returns with that characteristic were
selected at the 100 percent rate.
Further details concerning confidence intervals,
including the approximation of CV's for combined
sample estimates, may be obtained by writing to the
Statistics of Income Division, D:R:S:I, Internal
Revenue Service, 1111 Constitution Avenue, NW,
Washington, DC 20224.
PROCESSING AND MANAGEMENT OF THE SAMPLE
While the sample was being selected, the selection
process was monitored by applying prescribed sampling
rates for each stratum to the population count; for
that stratum. A follow-up was required to reconcile
differences between the actual number of returns
selected and the expected number.
In transcribing and tabulating the information from
the returns in the sample, checks were imposed to im-
prove the quality of the resulting estimates. Incor-
rect or missing entries on the sampled record were
altered during statistical editing to make them
consistent with other entries on the return and
accompanying schedules. Data were also adjusted
during editing in an attempt to achieve consistent
statistical definitions. For example, a taxpayer may
have reported director's fees on the other income
line of the Form 1040 return. If this situation had
been detected during statistical editing, the amount
of director's fees would have been entered into the
salaries and wages field of the sample record.
Quality of the basic data abstracted was controlled
at the processing centers by means of a continuous
verification system that used computer tests to check
for mathematical errors and inconsistencies in the
return data. These tests were performed while the
returns were still available to aid in resolving the
error conditions. Prior to tabulation of the data at
the IRS Data Center, additional computer tests were
applied to each return record to determine the need
for adjustments to the data. Also, as a further
check on processing, the IRS Data Center conducted an
independent reprocessing of a small subsample of the
returns previously processed for the study.
Finally, prior to publication, all statistics and
tables were reviewed for accuracy and reasonableness
in light of provisions of the tax laws, taxpayer re-
porting variations and limitations, economic condi-
tions, comparability with other statistical series,
and statistical techniques used in data processing.
For more details on the techniques used to process the returns in the sample, particularly those steps designed
to ensure the quality of the statistical data, see:
Kilss, Beth and Scheuren, Fritz, "Statistics from Individual Income Tax Returns: Quality Issues," 1982
Proceedings, American Statistical Association, Section on Survey Research Methods , pp. 271-277.
Sailer, Peter; Hicks, Charles; Watson, David; and Trevors, Dan, "Results of Coverage and Processing Changes to
the 1980 Individual Statistics of Income Program," 1982 Proceedings, American Statistical Association, Section on
Survey Research Methods , pp. 452-458.
Durkin, Thomas M. and Schwartz, Otto, "The SOI Quality Control Program," 1981 Proceedings, American Statisti-
cal Association, Section on Survey Research Methods , pp. 478-483.
14
Individual Returns/ 1981
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Individual Retums/1981
15
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Individual Returns/1981
17
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Individual Returns/1981
1 1
§ «
p) pjc-cor^ (ocjcM-
cotoom-- nr^to*-^ r^ <d •- uj -^
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19
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a
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21
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22
Individual Returns/1981
If
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28
Individual Returns/ 1981
23
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24
Individual Returns/1981
\JCMCMCMCM CMC\JCMCM<M CM CM C
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Individual Returns/1981
27
ai c6scdcd<b i/iiniriinif
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Individual Returns/1981
So
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29
OICM
CM CO
(bed
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42.61
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36.04
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638.71
26.02
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26.68
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30
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gee
Section 3
Basic Tables''
Part 1 - Returns Filed and Sources of Income
1.1 Selected income and tax items, by size and accu-
mulated size of adjusted gross income, 34
1.2 All returns: sources of income, deductions, and
tax items, by marital status, 37
1.3 All returns: sources of income and adjustments,
by size of adjusted gross income, 38
1.4 Nontaxable returns: sources of income. Itemized
deductions, and tax items, by size of adjusted
gross income or deficit, 48
1.5 Form 1040A returns: sources of income, deduc-
tions, and tax items, by size of adjusted gross
Income, 45
Part 2 - Exemptions and Itemized Deductions
2.1 Returns with itemized deductions: deductions by
type and by size of adjusted gross income, 53
2.2 Returns with itemized deductions: sources of
income, deductions, and tax items, by marital
status, 55
2.3 All returns: exemptions by type, number of
exemptions, sources of income, by size of
adjusted gross income, 56
2.4 Exemptions by type and marital status, 66
2.5 Returns of taxpayers age 65 or over: selected
tax items by marital status of taxpayer, 66
2.6 Returns of taxpayers age 65 or over: selected
income and tax items, by size of adjusted gross
income, 67
Part 3 - Tax Computation
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, 72
3.2 Returns with residential energy expenditures:
expenditures by type and computation of the
energy credit, by size of adjusted gross in-
come, 76
3.3 Returns with total income tax: total income tax
as a percent of adjusted gross income, by size
of adjusted gross income, 80
3.4 Returns with income tax before credits: tax and
credits, by size of adjusted gross income, 83
3.5 Returns with earned income credit: earned income
by type and credit before and after phaseout, by
size of adjusted gross income, 85
3.6 All returns: tax liability and taxpayments, by
size of adjusted gross income, 86
Part 4 - State Data
4.1 Selected sources of income and tax items, by
State, 90
4.2 All returns: income tax before credits, tax
credits, and taxpayments, by State, 95
4.3 Returns with residential energy expenditures:
expenditures by type and computation of the
energy credit, by State, 98
4.4 All returns: adjusted gross income, salaries and
wages, exemptions, and income tax, by size of
adjusted gross income and State, 101
♦Production and review of tables were coordinated by June Walters, Richard Hillelson,
Terry M. Smith, Janet L. Earnhardt, and Jon Maiden. Specific responsibility for the
subject matter was as follows: Part 1: June Walters and Raymond Wolfe; Part 2:
Richard Thompson and Thomas F. Gearin; Part 3: Charles Hicks, Norman Waits, and Linda
Thompson; Part 4: John A. Kozielec, Antoinette Jones-Lyles, and Brenda L. Harrison.
33
34
Individual Returns/1981
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross income
All returns
Taxable returns
Size and accumulated size of
Number
01
returns
Percent
01
total
Adjusted gross income
less deficit
Number
of
returns
Percent
01
total
Adjusted gross income
less deficit
adjusted gross income
Amount
Percent
of
Average
(dollars)
Amount
Percent
o(
total
111
121
(31
(41
(51
(61
(7)
(81
(91
Size of Adjusted Gross Income
Total
95,396,123
809.245
2.675.489
3,941.113
3.914.658
3.767.056
3.638.815
3.682.533
3,569.408
3.719.113
3.347,407
3.332.417
3.181.727
3.018.829
2.802.404
2.702,730
2.487.470
10.998.194
9.117.136
7,205.282
9,205.336
4.182.389
2.796.836
645.884
516.516
118.092
14,758
5.286
100.0
08
28
4.1
4 1
39
3,8
3.9
3-7
3,9
3-5
3-5
3-3
3-2
29
28
26
11 5
96
76
9-6
4 4
2-9
0-7
05
01
(')
(')
1,772,604,303
—18.511.213
1.558.371
5.914.102
9.777.743
13.199.983
16.380.666
20.237.529
23.209,270
27.897.291
28.443.738
31,658.241
33,393.132
34.683.419
35.019.396
36.478,831
36.069,452
191.536.083
204.221.215
197.424.953
317.416.140
185.322.655
164.256.670
55.099.048
67.717.126
33.256.723
9.815.188
11.128.551
100.0
0-1
03
06
07
0.9
1.1
1.3
1.6
16
1-8
1.9
2.0
2.0
2.1
2.0
10.8
11.5
11 1
17.9
10-5
93
3-1
38
1-9
0-6
0,6
18,S82
-22.875
582
1.501
2,498
3,504
4,502
5,496
6.502
7.501
8.497
9.500
10.495
11.489
12.496
13.497
14.500
17.415
22.400
27.400
34.482
44.310
58.729
85.308
131.104
281.617
665.076
2.105.288
76,724,724
15.310
670
175.449
176,719
1,858.362
2.457.604
2.447.080
2.487.837
2.865.391
2.924.921
3.111.228
3.062.212
2.910.390
2,722.761
2,639.672
2.435.070
10.833.782
9.029,708
7.161.297
9.172.708
4.158.690
2.781.632
643.517
514.804
117.889
14.741
5.280
100.0
(')
(')
0.2
02
2,4
3,2
3-2
3-2
3.7
38
4-1
4-0
3-8
3.5
3-4
3.2
14-1
118
9-3
12
54
3-6
0-8
0.7
02
1,721,173,466
-1.181.759
451
275.804
452.099
6.761.433
11.074,405
13.448,857
16.176.775
21.510.402
24.883.767
29.566.019
32.142.538
33,437.343
34,024.415
35,626.392
35.311.258
188.719.480
202.266.471
196.219.054
316.303.952
184.257.726
163.365.633
54.898.817
67.504.504
33.203.839
9.804.346
11.119.444
100.0
$1 under $1,000
(')
$1 000 under $2 000 .... . . .
(')
(')
$3 000 under $4 000 ....
0.4
$4,000 under $5,000
0-6
$5,000 under $6,000
0.8
$6,000 under $7,000
0.9
$7,000 under $8,000
1.2
$8,000 under $9,000
14
$9,000 under $10.000
$10,000 under $11 000
1-7
1.9
$1 1 000 under $12 000
1.9
2.0
$13 000 under $14 000
2.1
$ 1 4 000 under $ 1 5 000
2 1
$15 000 under $20 000 .
11.0
11.8
$25 000 under $30 000
11,4
18.4
10,7
9.5
$75 000 under $100 000
3.2
3.9
1.9
$500,000 under $1.000.000
06
$1 .000.000 or more
0,6
Size and accumulated size of
ad|usled gross income
Taxable returns — Continued
Taxable income
Numtier
of
returns
Income tax after credits
Total income tax
Taxable
income
Adjusted
gross
income
less deRcil
Average
income
Size of Adjusted Gross Income
Tot>l
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 $9,0(X)
$9,000 under $10,000
$10,000 under$tl.000
$11,000 under$12.000
$12,000 under $13.000
$13,000 under $14. 000
$14,000 under $15. 000
$15,000 under $20.000
$20,000 under $25.000
$25,000 under $30.000
$30,000 under $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 Of more
Footnote(s) at end of table
174.513
176,125
1.857.902
2.457.056
2.446.991
2,485.942
2,864.852
2,922.526
3.110.428
3.062.105
2.910.276
2.722.275
2.639.657
2.434,284
10.829.826
9.028,175
7.159.967
9.172.080
4.157.978
2.779.799
641.428
512.648
117,178
14,619
5.242
486.288
580.266
5.039.833
8.396.793
10.412.276
12.807.386
17.036.983
1 9.363,695
22.916.199
25.160.574
26.471.363
27.095.633
28.771.201
28.366.996
152.739.537
164.539.764
159.093.914
256.734.255
148.772.809
130.736.307
43.400.779
53.225.412
25.985.510
7.409.850
8.160.552
P)
04
06
0,8
09
12
1-4
17
1 8
1
20
2-1
2-1
115
18 6
10
94
3-1
3-8
19
0-5
0-6
76,635,184
2,091
"174.992
176.080
1.857.900
2.457.001
2.446.976
2.485.764
2.864.888
2.922.143
3.110.029
3.061.321
2.909.756
2.720.491
2.639.651
2.434.004
10.827.810
9.025.432
7.149.310
9.164.170
4.150.415
2.772.263
636.253
509.990
116.657
14.572
5.225
282,302,029
3.915
"12,294
26.676
117.462
392.535
699.050
1.053.054
1,510.944
1,787.779
2.341.445
2.801.735
3.148.059
3.376.643
3.767.732
3.823,243
22.546.291
27.166.860
28.450.762
51.693.167
34.760.534
36.131.220
14.544.159
21.142.478
12.380,468
3.944.900
4.678.623
(■)
1.2
1.3
1.4
8.0
9-6
101
18-3
12-3
12-8
52
7-5
4.4
284.128.989
135.944
1.896
14.792
28.673
121.175
394.875
702.317
1.059.147
1.514.727
1.791.660
2.345,250
2.805.573
3.151.719
3.379.989
3.768.156
3.832.897
22.572.204
27.182.168
28,474.945
51,745.181
34.847.163
36.299.454
14.715,265
21,505.796
12.749.893
4.100.676
4.887.456
Ji:
20.5
16.5
{')
1.2
1.3
1.3
79
96
10-0
182
12.3
12-8
5-2
7-6
4.5
3,703
(')
(■)
8,880
(')
(')
2.830
3,0
5.4
84
4,9
63
162
24
1.8
65
4-7
3-6
161
6-7
5-2
287
8-3
65
426
8-9
7-0
529
93
72
613
10.2
7-9
754
11-2
8-7
916
11-9
9-4
1.083
12-5
9-9
1.241
13-1
10-6
1.428
135
10-9
1.574
14-8
12-0
2.084
16,5
134
3.010
17-9
145
3.976
20,2
164
5,641
23-4
18-9
8.379
27,8
222
13.050
33.9
268
22,867
404
31-9
41,775
49-1
38.4
108.152
55.3
41.8
278,182
59.9
_44.0_
925.655
Inciividual Returns/ 1981
35
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued
[All figures are estimates based on samples— money amounts are in thousands of dollarsl
Size and accumulated size ol
adjusted gross income
Number
of
returns
Percent
of
total
Adjusted gross income
less deficit
Percent
of
total'
Average
(dollars)
Taxable returns
Number
of
returns
Adjusted gross income
less deficit
Percent
of
total'
Cumulated From Smallest Size of Adjusted
Gross Income
No adjusted gross income
$1 under $1.000 . . .
$1 under $2.000
$1 under $3.000
$1 under $4.000
$1 under $5.000
$1 under $6.000
$1 under $7.000
$1 under $8.000
$1 under $9.000
$1 under $10.000
$1 under $1 1 .000
$1 under $12.000
$1 under $13.000
$1 under $14.000
$1 under $15.000
$1 under $20.000
$1 under $25.000
$1 under $30.000
$1 under $40.000
$1 under $50.000
$1 under $75.000
$1 under $100.000
$1 under $200.000
$1 under $500.000
$1 under $1.000.000
$1 or more
All returns
809.246
2.676.489
6,616,602
10,531,260
14,298,316
17,937.131
21.619,664
25,169,072
28,908,166
32,255,592
35,588,009
38,769,736
41,788,565
44,590,969
47,293,699
49,781,169
60.779.363
69.896.499
77.101.781
86.307.117
90.489.606
93.286.342
93.932.226
94.448.742
94.566.634
94.581.592
94.686.678
95.396,123
2.8
6.9
11.0
16.0
18.8
22.7
26.4
30.3
33.8
37.3
40.6
43.8
46.7
49.6
52.2
63 7
73.3
80.8
90.5
94.9
97.8
98.5
99.0
99.1
99.1
99.2
100.0
—19.611.213
1.558.371
7.472.473
17.250.216
30.450.199
46.830.864
67.068.394
90.277.664
118.174.955
146.618.694
176.276.935
211.670.067
246.353.466
281 .372.862
317.851.713
353.921.164
545.457.247
749.678.462
947.103.415
1.264,519,565
1,449,842,210
1,614,098,881
1,669,197,928
1,736,915,054
1,770,171,777
1,779,986,965
1,791.116,616
1.772.604.303
0.1
0.4
1.0
1.7
2.6
3.7
5.0
6.6
8.2
10.0
11.8
13.8
16.7
17.7
19.8
30.5
41,9
52,9
70.6
80,9
90.1
93.2
97.0
98.8
99.4
100.0
99.0
-22.675
582
1.129
1.636
2.130
2.611
3.102
3.684
4.088
4.646
5.009
5.460
5.895
6.310
6.721
7.110
8.974
10.726
12,264
14,661
16,022
17,303
17,770
18,390
18,719
18,820
18,936
16,682
16,310
670
176,119
352,838
2,211,200
4,666,804
7,115,884
9,603,721
12,469,112
16,394,033
18,606,261
21,667,473
24,477,863
27,200,624
29,840,296
32,275,366
43,109.148
52.138.856
59.300.153
68.472.861
72.631.551
75.413,183
76.056.700
76.571.504
76.689.393
76,704.134
76.709.414
76.724.724
P)
0.2
0.5
2.9
6.1
9.3
12.5
16.3
20.1
24.1
28.1
31.9
35.5
38.9
42.1
56.2
68.0
77.3
89,2
94,7
96,3
99 1
99,8
100.0
100.0
100.0
— 1.181.759
451
276.255
728.354
7.489.787
18,564.192
32,013,049
46,189,624
69,700,226
94,683,993
124,150,012
156,292,561
189,729,894
223,754,309
259,380,701
294,691,959
483,411,438
685,677.909
861.896.964
1.196.200.916
1.382.456.642
1.545.824.276
1 .600.723.092
1.668.227,697
1.701.431,436
1,711,235,782
1,722,355,225
100.01 1,721,173,466
_a.
1.9
2.8
4.0
5.5
7.2
9.1
11.0
13.0
16.1
17.1
28.1
39.8
51.2
69.6
80.3
98.8
99.4
100.0
Taxable returns — Continued
Taxable income
Income tax after credits
Total income tax
Size and accumulated size of
Number
of
returns
Amount
Percent
of
total
Number
of
returns
Amount
Percent
of
total
Amount
Percent ol —
Average
income
tax
(dollars)
adjusted gross income
Total
Taxable
income
Adjusted
gross
income
less deficit
1101
(11)
(12)
113)
(141
(15)
(16)
117)
(18)
(191
120)
Cumulated From Smallest Size
of Adjusted Gross Income
174.513
350.638
2,206,640
4,666,696
7,112,687
9.598,529
12,463.381
15.386.907
18,496,335
21,556,440
24,468,716
27.190.991
29,830.648
32.264.932
43.094.768
52.122.933
59.282.900
68.454.980
72.612.968
75,392,757
76,034,185
76,546,833
76,664.011
76,678.630
76.683.872
76.683.872
486.268
1.066.554
6.106.387
14.503,181
24,915,467
37,722,843
54,759,826
74,123,521
97,039,720
122,200,294
146,671,657
175,767,290
204,638,490
232,906.486
385.645.024
550.184.788
709.278.702
966.012.957
1.114.785.766
1.245.522.073
1,288.922.652
1,342.148,263
1,368.133.773
1.375.543.623
1.383.704,176
1,383,704,176
0.1
0.4
1.0
1.8
2.7
4.0
6.4
7.0
6.6
10.7
12.7
14.8
16.8
279
39.8
51.3
69.8
80.6
90.0
93.2
97.0
98.9
99.4
100.0
100.0
2,091
174,992
351.072
2,208,972
4,665,973
7,112,949
9,598,713
12,463,601
16,385,744
18,495.773
21,557.094
24.466.850
27.187.341
29.826.992
32.260.996
43,068.806
52,114,238
59,263,548
68,427,718
72,578,133
76,350,396
76,986,649
76,496,639
76,613,296
76,627,866
76,633,093
76,635.184
3.915
12,294
38,970
156,432
548,968
1,248,018
2,301,072
3,812,016
5,599,796
7,941,241
10,742,976
13,891,035
17,267,678
21,036,410
24,858,653
47,404,944
74,571.604
103.022.566
154.716.734
189.476.268
225.607,487
240,151,646
261,294,123
273,674,691
277,619,491
282,298,114
282,302,029
(')
{')
{')
0.1
0.2
0.4
0.8
1.4
2.0
2,8
3.8
4.9
6.1
7.5
8.8
168
26.4
36,5
54.8
67.1
79.9
85.1
92.6
96.9
98.3
100.0
100.0
135,944
1,896
16,688
45.361
166.536
561.410
1.263.727
2.322.875
3.837.601
5.629.261
7.974.512
10.780.085
13,931,804
17,311,793
21,079,949
24,912,845
47,466.049
74.667.217
103.142.161
154.887.342
189.734.505
226.033.969
240,749.224
262,255.020
275.004.912
279.105.589
263.993.045
284.128.989
0.1
0.2
0.4
0.8
1.4
2.0
2.8
3.6
4.9
6.1
7.4
8.8
16.7
26.3
36.3
54.5
66.8
79.6
84.7
92.3
96.8
98.2
100.0
100.0
(')
(■)
3.4
4.3
2.7
3.9
5.1
6.2
7.0
7.6
8.2
8.8
9.4
9.8
10.3
10.7
12.3
13.6
14.5
16.0
17.0
18,1
18,7
19.5
20.1
20.3
20.5
20.6
(»)
(»)
6.0
6.2
2.2
3.0
3.9
4.8
5.5
6.0
64
6.9
7.3
7.7
8.1
8.5
9.8
10.9
11.7
12.9
13.7
14.6
16.0
16.7
16.2
16.3
16.5
16.5
8.880
2,830
$1 under $1 000 .....
$1 under $2.000
$1 under $3.000
129
$1 under $4 000
75
$1 under $5.000
120
$1 under $6 000
178
$1 under $7.000
242
$1 under $6 000
308
$1 under $9.000
$1 under $10.000
431
$1 under $13 000 . . . .
636
$1 under $16.000
772
1,102
1,432
1,739
2,262
2,612
2,997
3,166
3,425
3,586
3,639
3,702
3,703
$1 under $26.000
$1 under $30.000
$1 under $50 000
$1 under $75.000
$1 under $100 000 . .
$1 under $200.000
$1 under $500.000
$1 under $1.000.000
$1 or more
All returns
Footnote(s) at end of table.
36
Individual Returns/1981
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued
[All figures are estimates based on samples— money amounts are in thousands of dollars!
Size and accumulatecJ size of
adjusted gross income
Percent
of
total
Adjusted gross income
less deficit
Average
(dollars)
Taxable returns
Percent
of
total
Adjusted gross income
less deficit
JiL
JSL
Cumulated From Largest Size of Adjusted
Gross Income
$1 ,000.000 Of more
$500,000 or more
$200,000 or more
$100,000 or more
$75,000 or more
$50,000 or more
$40,000 or more
$30,000 or more
$25,000 or more
$20,000 or more
$1 5.000 or more
$14,000 or more
$13,000 or more
$12,000 or more
$1 1 ,000 or more
$10,000 or more
$9,000 or more
$8,000 or more
$7,000 or more
$6,000 or more
$5,000 or more
$4,000 or more
$3,000 or more
$2,000 or more
$1,000 or more
$1 or more
All returns
5.286
20.044
138.136
654,652
1,300,536
4.097.372
8.279,761
17.485,097
24.690.379
33.807.515
44.805.709
47.293.179
49.995.909
52,798.313
55.817.142
58,996.869
62,331.286
65.678.693
69,397.806
72,967.214
76.649.747
80.266.562
84.055.618
87.970.276
91.911,389
94.586,878
95.396.123
0.1
0,7
1.4
4.3
6.7
18,3
25.9
35.4
47,0
49.6
52.4
55.3
58-5
61.8
65,3
68.8
72.7
76.5
80.3
84.2
88.1
92.2
96.3
99.2
11.128.551
20.943.739
54.200.462
121.917.588
177.016.636
341.273.306
526.595.961
844.012.101
1.041.437.054
1.245.658.269
1.437.194.352
1 .473.263.804
1.509.742.634
1.544.762.030
1.579.445.449
1.612.838.562
1.644.496.822
1.672.940.561
1.700.837.852
1.724.047.122
1.744.264.652
1.760.665.318
1.773.865.301
1 .783.643.044
1.789.557.145
1.791.115.516
1.772.604.303
0.6
1.2
3.0
6.8
9.9
19.1
29.4
47,1
58.1
69.5
80.2
82.3
84.3
86.2
88.2
90.0
91-8
934
95.0
96.3
97.4
98.3
99.0
996
99.9
100-0
99.0
2.105.288
1 .044.888
392.370
186.233
136.111
83.291
63.600
46.270
42.160
36.846
32,076
31,152
30,197
29.258
28.297
27,337
26,383
25,472
24.509
23,626
22.757
21,929
21,103
20.276
19.470
18.936
18.582
5.280
20.021
137.910
652.714
1.296.231
4.077.863
8.236.553
17.409.261
24.570.558
33.600.266
44.434.048
46.869.118
49.508.790
52.231.551
55.141.941
58.204.153
61.315.381
64.240.302
67.105.693
69.593.530
72.040.610
74.498.214
76,356.576
76.533.295
76,708.744
76,709,414
76,724,724
0.2
0.9
1.7
5.3
10,7
227
32.0
43.8
57-9
61.1
64-5
68.1
71.9
75.9
79-9
83.7
87-5
90,7
93.9
97,1
995
99.8
100.0
100.0
1000
11.119.444
20.923.790
54.127.629
121.632.133
176.530.950
339.896.583
524.154.309
840.458.262
1.036.677.316
1.238.943.787
1.427.663.267
1.462.974.525
1.498.600.917
1.532.625.332
1.566.062.675
1.598.205.213
1.627.771.232
1.652.654.999
1.674.165.402
1.690.342.176
1.703.791.034
1.714.865.439
1.721.626.872
1.722.078.971
1.722.354.775
1.722.355.225
1.721.173.466
0.6
1.2
3.1
7.1
10.2
19.7
30.4
48.8
60.2
71.9
82.9
84.9
87.0
89.0
90.9
92.6
94.5
96.0
97.2
981
99.6
100.0
10O0
100.0
100.0
99.9
Taxable returns— Continued
Taxable income
Income tax atter credits
Total income tajc
Size and accumulated size of
Number
of
returns
Amount
Percent
ol
total
Numtier
ol
returns
Amount
Percent
ol
total
Amount
Percent of —
Average
income
tax
(dollars)
adjusted gross income
Total
Taxable
income
Adjusted
gross
income
less deficit
(10)
(111
1121
(131
1141
(151
(161
(17)
(181
1191
Cumulated From Largest Size
of Adjusted Gross Income
$1,000,000 or more
5.242
19,661
137.039
649.667
1.291,115
4.070.914
8.228.892
17,400.972
24.560.939
33.569.114
44.418.940
46.853,224
49.492.881
52.215,156
55.125,432
58.187.537
61.297.965
64.220.491
67.085.343
69,571.285
72,018.276
74,475.332
76,333.234
76.509.359
76,683.872
76.683.872
76,683,672
8.160.552
1 5,570.402
41.555.911
94.781.323
138.182.102
268.918.409
417.691.218
674.425,473
833.519.387
998,059.151
1.150.798.668
1.179.165.685
1.207.936.885
1,235.032.518
1.261.503.861
1.286.664.455
1.309.580.654
1.328.944.349
1.345.981.332
1.358.768.716
1.369,200.994
1.377,597.787
1.382.637.621
1.383.217.887
1.383.704.175
1.383.704.175
1.383.704.175
06
1.1
30
6-8
10
19.4
30-2
48-7
60-2
72-1
83-2
85-2
87-3
89.3
91.2
930
94.6
96.0
973
98.2
99.0
99.6
99-9
100-0
100-0
1000
100,0
5.225
19.797
136.454
646.444
1.282.697
4.054.960
8.205.375
17,369.545
24.518.855
33.544.287
44.372.097
46.806.101
49.445.752
52.166.243
55.075.999
58.137.320
61.247.349
64.169,492
67.034.380
69.520.144
71.967.120
74.424.121
76.262.021
76.458.101
76.633.093
76.635.184
4.678.623
8.623,523
21.003.991
42.146.468
56.690.627
92.821.847
127.582,381
1 79.275,548
207.726.310
234.893.170
257.439.461
261.262.704
265.030.436
268.407.080
271.555.138
274.356.873
276.698.319
278.486.098
279.997.042
281.050.096
281.749.147
282.141.682
282.259.144
282.285.820
282.298.114
282.302.029
1.7
3.1
7-4
14,9
20-1
32-9
45,2
63-5
73-6
83.2
91.2
92.5
93.9
95-1
96.2
97.2
98.0
98.6
99.2
996
99.8
99.9
100.0
100.0
100.0
100.0
4,887.456
8.988.133
21.738.025
43.243.821
57.959.086
94.258.540
129.105.703
180.850.884
209.325.829
236.507.996
259.080.200
262.913.096
266.681.253
270.061.241
273.212.960
276.018.534
278.363.784
280.155.444
281.670.171
282,729.318
283.431.635
283.826.510
283.947.684
283.976.357
283.991.149
283.993.045
284.128.989
1.7
3.2
7-7
15-2
20-4
332
45-4
63-7
73.7
83.2
91.2
92.5
93,9
95.0
96.2
97-1
98-0
98-6
99-1
99-5
99-8
99-9
999
99-9
100,0
100
100-0
59-9
57.7
52-3
456
41-9
35-1
30-9
268
25 1
23-7
22.5
22.3
22,1
21.9
21.7
21-5
21.3
21.1
20.9
20.8
20.7
20.6
20,5
20.5
20,5
20-5
20.5
44.0
43.0
402
35.6
32.8
27.7
246
21.5
20.2
19.1
18.1
18.0
178
17.6
17.4
17.3
17.1
17.0
16.8
16 7
166
166
165
16.5
165
165
16.5
925.655
$500 000 or more
448 935
$200,000 or more
$100 000 or more
66 252
23,115
$40,000 or more
15 675
10,388
7 039
$15,000 or more
5,831
5 610
5 170
4 742
$9,000 or more
4,540
4 361
$6 000 or more
4063
$5,000 or more
3.934
3 810
3 710
3,702
3 702
All returns
3,703
'Estimate should be used with caution tiecause ol the small number of sample returns on which it is based.
•*Dala combined to avoid disclosure of information lor specific taxpayers
'Percent based on positive income only
'Less than 05 percent,
^Percent not computed.
NOTE Detail may not add to total because of rounding.
Individual Returns/ 1981
37
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38
Individual Returns/ 1981
J com ^vtnr^o ©cocooi*- o> •-
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m ^ »- CO •- o •- (O cy V
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39
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41
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cMr-om iDCMintDin oicoinoo ^cocmco^ cm'-idcmo) TroTrooa cm r-
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r^ »-' cm" cm" *t" co" iri co" •-" CO
to O) to •- f^ T- f^ CM CD o CO »- ■v m CM ■- m »- m f-- ui'i-t-t-o incococo»-
to V (O o •- CM in to •- r^ cMtDtoin'V incMtD0)O) '-o)0)co*g' co »- o) •- r*-
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in cm" co' co' in" to' ai o" in" co' m' ^' ^' cm" 'w oi in iri r-' iri iri cm' ^' »-' r*' iri v' iri r-" to'
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CO CMtno)^ tDO)tDCDin i-^cmcocj) in t- n O cm
to r>. r- (D V N. in ^ O) CD 7- cor--<icoo) in t- t- ^ r-
iri cm" co" T-* O) to" co' co" O) rf to' co' O)" cm' co' o' ■-" O' to" r-" O) -r-' CO O' ■'f f--' O) O O CD CM
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44
Individual Returns/1981
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to • i/i'-cMc^ w ^^r>rt »-^iiicMn vO'-com to ^ co t- to ui m co m co
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45
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Individual Returns/1981
r* tntD I i
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c\j_ cvj to V o — w O) tSI O) PJ O) PJ
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moiton^ (Ctnoh-o ono)0>a> r^oxMCvjeo nco* n^
pjoip)-*!^ eooo'-ioo '-O'w-'- ntoono h-co" m •-
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ftiriftjton •-' ^' O)' (D* to' ^'co'iofticNj cj to' to ^-" in r-'o)" oo
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n .- o (O n
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o O) en CM
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(O •- • CM CM v -v
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m — en 9 f^ — moio enr^enoto cncy — oc
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mmocMO .- to m to »-
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tooo' r^' O) ftJ to" iri iri — ' en T-' en r--' to — coo (DtO^'enW ..
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— »-,-,-»-•- .-»-,-*-*- o)0)enp*-in •-•-
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•- VCOOXO
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incnoiom a>eM(Ocnco r^ —■ ffl en o tooina>o r^encMajo> tt
eq 00 in cm en o ^_ in oi n- v co_ O o> cm k o m ey cm r-- o O O »-_ •
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(D ■*!■' « o V CD o) eri o" CO — " v' <ri cm*
en en eo ^- — mm — .
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Individual Returns/1981
47
V "- »- o ^ '-tDoocM'- O) o «- o> »- in V m O) CM _
eoh'COCMtD cDinocDCM ojtDincncn cj r*- en o o ^ cy i- -^ '^ cmot-cbcq
o <D ^. ui —_ o o_ o) in o in (o_ r- co cq cn_ ^_ ^_ o) ^- (n in a ^- cr> to ot pj 0)_ ^_ t^
fCc\r--"^"o' (or-"oto"r-' to" CNj' TT r*-' 1^" eo' oo' r-' co" »-' r*' c\r ^' en v' ^'ocoto'a)'
• otomv N-i^O)00) inmintoo »-c0'-piin ococor^i-- cm co »- »- to
ooi^.w •". "l '^. * *^. '^. ®'^. R*". 'O '^. '". '^. 'H *'■. ''^. ■". ^. '". 'A",*^. ^,^,
cm" ui r--" o* CO iri en" o" en" m" to" r-' en" co" en" en" "-" o" cm" m" ai r^" of '-' en" en to' r-' co'
'- ^*-»-CMcy CM CM CM CM CM CM CM cn CO cn tomm^cn rrincM
^ ^ CM >- 1-
(O to C-
cMcn
toocnto cM^-tocntD
rscntOT-
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in en
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inoh-r-.r-- ^ pj en T ^
D oj en en o o cm" "<f o> vi co" o" en en in n-" co'
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in" en r-' en
CM O) p) mo
^r^Oi-o Tri--^rr^tf) o) en en r^ en oinoir^^ incMcnocM ocMr-'-K
r- ^ r- o) CO r^ 00 '- '- r- O) r^ en to cm mtDCM^-CM cncoocMUi i-cnencnv
(OcnT'j^in ento»-tom to o en o co incyovo O'-CMTrto cvji-p)eoeM
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• o m in »- en o to ■- 1- to en to en r- en en t- to m enenor^cn ■»!■ ^ ^^ --
pj tt ^_ in in in tD_ en en >-_ en h- to_ ^_ en cm cm_ o 0_ O ^_ cm '- i^ to m »-
ciciciri en en en en en en evf cy" cm' cm" cm" cm' cm' cm cm' o>r-'o)'VeM"
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-cMotn oj^tncMCM oi^r^mo) eo'--<rp)^ r^toan^oi cm v r-- »- ^ n
in .-0)0 en(neqtn-«T '".W'Mjdw eno,inocD '-.enooi'v.. ^. **>•". 'O CM_ ^
vtorvTN." to"in^"cM"o" (m"o"cm"o)^" ^'o'o"'-'cn' eo"cn"cM"r>-"en" ^" cm" r*-" '»" m" |C
r- r- lO m vcotocM'- to »- cm en en in i- tn tt en CMior^mr- tt »- »- t- <d
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m o) en r-_ en v_ O) to in co_^ cm cm en en oo_^ t- cm cm ^ ai in <n cm
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to' en CM oi'i^'in'p-' r-' en m" eri co" in'in'VcM"^' o' en to' V cm" enr-"in"n"m" ^
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48
Indiviciual Returns/1981
Table 1.4— Nontaxable Returns:
[All figures are eslimales based on samples-
Sources of Income, Itemized Deductions, and Tax Items, by Size of Adjusted Gross Income or ueflcit
-money amounts are in thousands of dollars!
Size ol adiusled gross income or deficil
Number of
returns
Adjusted gross
income
less deficit
Salaries and wages
Number of
returns
Total net profit from
business activities'
Total net loss from
business activities'
Numljer of
returns
Sales of property
net gain'
Number of
returns
(2)
(7)
(81
(10)
Grand total
Returns witti adjusted gross Income, total
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000 ,
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500.000
$500,000 under $1,000.000
$1,000,000 or more
Returns with deficit, total
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $30,000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200.000 or more
17,877,464
13.266.327
3.614.421
423.055
164,412
87,428
43,985
56,327
17,571
1,712
203
17
6
793,935
416.161
121.458
59.978
89.111
42.422
39.018
15.458
10.339
51,430,837
68,760,291
28,266.673
25,860.250
5,102.263
2.816.603
1.954.744
1.205.898
2,177.116
1,091.268
212.622
52.685
10.842
9.107
—17,329,453
—653,583
—863.848
—727,706
—1.692,491
—1,648,979
—2.722.075
-2.116,095
—6.704,675
15,664,959
15,364,108
11.769.418
3.056.217
279.545
109.914
61.924
30.623
40.076
14.695
1,320
160
12
300,851
144.502
48.720
22.654
35.134
18.880
17,870
7,835
5,056
59,156,400
55,848,734
25,613,466
20.265,035
3.361.500
1 .646,308
1.278,897
741,090
1.555,150
945,928
162,520
36.089
2.478
272
3,307,666
1 ,000,667
414,627
270.645
470.774
299.660
359.249
207.869
283.935
812,939
597.037
159,520
60,658
39,464
21,109
25.253
7.036
331
49
9
3
46,587
20.070
6.300
3.872
9.073
1.925
1,663
924
760
9,525,470
9,014,635
1,697,294
2.633.681
1.391,604
992.813
574,646
471,342
763,049
224,584
31.894
7.004
2.689
4.133
510,835
159.251
85.264
23.168
70.055
47.281
36.769
33.734
53.313
1,459,449
843,627
408,296
260,805
62.381
39.153
20.637
8.933
16.873
5.930
546
63
615,822
285.533
103.415
54.116
76,972
37,107
35,708
13,964
9,007
22,011,258
5,669,344
1,982.642
1.522.228
601 .844
424.812
360.014
126.381
348.046
234.666
57.893
5.846
"4.972
16,341,915
1.612,617
1.263,068
1.131,214
2.176.443
1.696.219
2,359.733
1,713.205
4,387.415
695,041
281.916
221,497
90,149
36,193
29.735
14.137
15.144
3,716
471
69
199,750
77.853
25.238
22.876
32.699
13.024
14.891
7,472
5,697
3,241,053
1,569,047
389,291
485.172
236.205
115.492
104,794
90.385
61.415
35,680
38,208
4,821
2,716
4.867
1,672,006
211.943
123.918
142.298
176.009
145.357
164.224
169,381
528,876
Size of adjusted gross income or deficit
Sales ol property
net loss'
Total Itemized
deductions
Taxable income
Income tax
before credits
Total tax
credits
Number of
returns
Amount
Number of
returns
Amount
Number ol
retums
Amount
Number ol
retums
Amount
Number ol
retums
Amount
(111
(121
(131
(14)
(15)
(16)
(171
(18)
(19)
(20)
274,280
217,693
60,403
69,493
26,061
14,873
5,211
8,567
9.221
3.473
357
"44
56,587
18.444
9.063
5.180
1 1 .748
4.496
4,892
1.915
649
1,322,033
574,593
175.449
165.984
89.400
38.222
9.524
13.072
69,129
12.170
1.336
"3134
747,439
119.713
55.733
12.676
109.902
65.291
177.329
61.592
145,203
1,467,109
1,467,109
255,087
619,340
296,918
128,330
65,661
35,365
50.198
14,655
1,383
155
13
4
14,018,829
14,018,829
1.331,314
4.250,796
3.157,466
1.664,693
1.076,660
607,146
1.259,186
547,086
91,525
26,683
4.345
1.925
13,167,432
13,167,432
8.956,966
3,562,622
336.370
136,539
69,860
37,215
47.565
14.635
1.464
159
12
5
27,176,490
27,176,490
10.562,689
10.805,070
1,603,474
1.055,007
666,176
588,607
946,591
561,851
135,494
32.609
7.143
7.578
2,330,131
2,330,112
234.998
1,697.466
166.929
90.167
54.573
34.034
37,354
13,021
1,377
156
12
5
19
"19
1,186,188
1,186,173
15,522
319.521
114.394
113,768
125,510
83,774
176,991
156,104
53.004
15.264
3.911
4.410
15
"15
2,330,131
2,330,112
234.998
1 .697.466
166.929
90.167
54.673
34.034
37.354
13.021
1.377
156
12
5
19
"19
1,186,188
1,186,173
15.522
319.521
114 394
Returns tivltti ad{usted gross Income, total . .
$1 under $5,000
$5,000 under $10,000
$10 000 under $15 000
113.768
$20,000 under $25.000
125,510
83.774
$30,000 under $50.000
178.991
$50 000 under $100 000
158.104
$100 000 under $200 000
53 004
$200 000 under $500 000
15.264
$500 000 under $1 000 000 ... .
3,911
4,410
Returns with deficit total
IS
$0 under $5 000
$15 000 under $30 000 . .
$50 000 under $100 000
$1 00 000 under $200 000
"15
$200,000 or more
•Estimate shoulcJ be used with caution because of the small number o( sample returns on which it is based
■'Data combined to avoid disclosure of intormation for specific taxpayers
'Consists of business or profession, farm, partnership, and Small Business Corporation nel gam less loss
'Consists of gam less loss from sales of capital assets and gam less loss from sales of property other than capital assets.
NOTE. Detail may not add to total because ot rounding
Individual Returns/ 1981
49
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50
Individual Returns/1981
I I \ Ota 0'*'-'50 t50)«r:«.a> r-rti-o) u> ojor^a
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51
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Individual Returns/1981
53
Table 2.1— Returns With Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income
Number
of
returns
Adiusled
gross
income
Total
itemized
deductions
Medical and dental
expense deduction
Size of adjusted gross income
Total
One-half insurance premiums
not subject to reduction by 3
percent of adjusted gross
income
Medical and dental expenses subject to reduction by 3 percent
of adjusted gross income
Numt»r of
returns
Amount
Number of
returns
Amount
Total
Medicine and drugs
Number of
returns
Amount
Total
Number of
returns
Amount
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
m
(10)
(11)
Total
31,571,246
552.483
1.480,815
2.518,322
3.542,290
4,315,381
4,572,803
10,733,639
3.220,795
498.811
116.075
14.596
5.236
30,104,137
1.467.109
1,062,633,119
1.646.344
11.558.553
31.827,966
62.563,485
97,341,682
125,618,217
407,570,863
205,619,355
65,446,074
32,712,778
9,709,594
11,018,208
1,045,923,297
16,709,822
256,448,021
1,592.882
7,307,303
13,477,696
19,759,861
26,030,442
29,878,350
87,623.345
43,801,996
14,295,303
7,271,210
2,423,575
2,986,059
242,429.192
14.018.829
21,140.980
212,704
1,158,033
1,946.464
2,559,987
2,859,303
3,045,487
6,932,295
2,091,105
266,408
57,215
7,358
2,621
19,984,889
1.156.091
17,878,680
304.243
2,098,685
2,560,484
2,517,597
2,173,032
2,072,666
4,147,055
1,535,796
340,292
107,710
16,054
5,065
14,717,728
3.160.951
18,849,965
153,656
940,176
1,636,759
2,171,949
2,516,637
2,711,068
6,431.211
1,966,712
256.488
55.468
7.238
2.599
17,939,510
910.455
2.379,766
20.764
123.194
210.102
274,384
317,432
339,519
799.310
252,201
34,188
7,370
959
343
2,256,212
123.554
18,003,201
209.370
1.129.671
1.645,615
2.375.741
2,539,491
2,604,397
5,421,368
1,567,037
232,080
50,097
6,229
2,105
16,867,558
1,135,643
27,842,215
304,136
2,233,355
2,997,260
3,369.648
3,330,468
3,497,839
7.962.654
3,184,252
697,668
213,744
35,214
15,577
24,449,650
3,392,566
11,394,753
145,087
768,856
1,236,766
1,537,331
1 ,659,850
1,661,742
3,408,360
650,997
104,616
16,576
1,964
586
10,630,570
764,183
2,892,269
33,293
$5 000 under $10 000
201,010
321,503
$15 000 under $20 000
382,761
403,294
389,655
843,127
$50 000 under $100 000
268,921
$100 000 under $200 000 . .
37,624
9.358
$500 000 under $1 000 000
1.276
446
2,655,950
Totalnontaxable returns
236,319
Medical and dental expense deduction— Continued
Taxes paid deduction
Medical and dental expenses subject to reduction by 3 percent of ad
usled gross income — Contnued
Size of adjusted gross income
Medicine and dnjgs— Continued
All other medical and dental
expenses
Nondeductible amount (3
percent of adiusted gross
income)
Medical and dental expenses
in excess of 3 percent of
adjusted gross income
Total
Nondeductible amount (1
percent of adjusted gross
income)
Medicine and dnjgs in excess
of 1 percent of adjusted gross
income
Numtier of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
11,394,753
145,087
766,856
1 ,236.788
1.537.331
1 .659.850
1.661.742
3.408.360
850.997
104.616
18,576
1,964
586
10,630,570
764.183
1,808,752
4,621
55,429
125,759
201,485
243,704
267,848
644,677
219,329
35,232
8,965
1,257
446
1,743,164
65.588
4,293,238
131,191
606,725
765,893
782,026
667,371
512,873
706,159
114.773
3.667
539
"V.
3,710,770
582.468
1.083,517
28,672
145,561
195,744
181,276
159,590
121.807
196,451
49,592
2,391
392
"21
912,786
170.731
17,949,017
208,396
1,122,282
1,836,768
2,366,889
2,531,428
2,596,869
5,410,638
1,585,392
231,965
50,061
6,224
2,103
16,817,748
1.131.269
26.758,698
275.464
2,087,774
2,801,516
3,188,373
3,170,878
3,376,032
7,764.403
3,134,661
695,477
213,351
35,193
15,577
23,536,864
3,221,834
18,003,201
209,370
1,129,671
1,645,615
2,375,741
2,539,491
2,604,397
5,421,368
1,587,037
232,080
50,097
6,229
2,105
16,867,558
1.135.643
12,343,302
20,656
257,664
646,678
1,126,436
1,474,868
1,764,691
4,615,109
1,900.657
391,764
113.404
20.119
10.854
11,988,134
355.168
11,577,224
209,356
1,052,191
1,558,236
1,670,646
1,785,942
1,662,235
2,792.157
594.822
45.535
5.584
431
67
10,512,546
1.064.678
15,498,913
283.460
1.975.491
2.350,382
2.243,213
1,655,600
1,733.147
3.347,745
1,283,595
306,104
100,340
15,095
4,722
12,461,516
3,037,397
31,248,681
382,064
1,405,736
2,483,127
3,527,130
4,309,850
4,563,916
10,724,007
3,219,263
497,776
116,006
14,578
5,226
29,853,509
1.395.172
79,698,519
292.783
$6,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000 . . . .
$100,000 under $200,000. . . .
$200,000 under $500,000. . . .
$500,000 under $1,000,000 . .
$1 ,000,000 or more
Total taxable returns
1,299,244
2,904,207
4,899,879
7,405.029
9,054,765
29,382,106
15,506,396
4,991,537
2,412,126
720,643
829,801
77,635,694
2.062.825
Taxes paid deduction— Continued
Size of adjusted gross income
State and local income taxes
Real estate taxes
General sales taxes
Sales taxes on motor vehicles
Personal property taxes
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
Total
26,086,036
167,601
914,257
1,888,118
2,951.144
3.761.290
3,897.375
9,246,205
2,730,162
419,269
94,397
11,969
4,249
25,226,777
859.259
39,375,907
54,564
259,860
801,797
1,613,762
3,148,914
4,158,376
14,407,866
8,411,652
3,226,151
1,774,186
584,134
732,643
38,803,411
572,496
26,782,401
202,115
1,050,336
1,933,500
2,789,724
3,592,682
3,690,505
9,731,773
3,002,585
461,925
106,638
13,703
4,913
25,633,463
1.148.938
25,117,038
176,096
725,866
1,375.448
1,911,254
2,612,778
2,910,585
9,077,036
4,596,682
1,171,622
417,927
65,200
54,544
24,068,408
1.048.630
30,129,638
332.548
1,316,982
2,368,863
3,371,176
4,140,590
4,424,943
10,419,664
3,136,270
485,593
1 1 2,034
14,028
4,947
28,846,155
1,281,483
10,466,409
41,356
207,630
469,514
783,715
1,122,746
1 .380,660
4.114,812
1,766,774
403,343
131,325
26,168
18,362
10,188,608
277,601
7,769,899
35,866
214,229
443,101
783,302
1,051,313
1,208,751
3,014,436
668,897
119,684
25,723
3,326
1,269
7,537.314
232,565
2,303,288
9,656
47,413
117,608
200,445
263,729
316,601
905,020
346,738
69,691
19,044
3,391
1,750
2,232,228
71,060
12,861,026
91,209
491,247
971,295
1,433,268
1,764,756
1,894,871
4,541,234
1 ,409,460
206,905
46,589
6,009
2,163
12,318,645
542,383
1,674,594
Under $5.000
7,329
$5 000 under $10.000
41,925
$10,000 under $15,000
104,168
$15,000 under $20, 000
137,426
$20 000 under $25 000 .
180,639
$25,000 under $30,000
208,369
$30,000 under $60,000
610,398
$50,000 under $100,000
252,060
$100 000 under $200 000
70,771
$200,000 under $500,000
39,366
$500,000 under $1 ,000,000
1 1 ,693
10,411
Total taxable returns
1,614,114
Total nontaxable returns
60,480
Footnote(s) at end of table.
54
Individual Returns/1981
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 ot dollars!
Srze ot ad|usted gross income
Taxes paid
deduction — Continued
Number of
returns
interest paid deduction
Numtwr of
returns
Horne mortgage interest
Numtier of
returns
All other interest
Number of
returns
Contnbutions deduction
Number ot
returns
(36)
(37)
(38)
(39)
(41)
(42)
Total
Under $5,000 . -
$5,000 under $10,000 . .
$10,000 under$15, 000. .
$15,000 under $20,000. .
$20,000 under $25,000 . .
$25,000 under $30,000. .
$30,000 under $50.000 .
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or more
Total taxable returns
Total nontaxable returns . ■
27.310
134.144
276.273
433.140
565,793
614,198
1,671,115
519,464
86,327
25,373
3,654
1,574
4,222.106
136,257
761,284
3,780
16,550
35,472
53,278
76,222
78,153
266,973
130,471
47,959
30,278
10,058
12,091
728,726
32,558
26,764,103
216.754
1.106.074
2.173.801
3.233.530
4.062.626
4.338.901
10.138.857
2.938,714
436.660
101.138
12.520
4.528
27,552,997
1,211,106
108,718,281
642,561
2.568.804
5507.471
8.669.306
11.776.171
13.562.600
38.247.147
18.152.354
5,481.905
2,487.619
753.717
848.626
102,339,646
6,378,635
23,506,374
159,154
814,366
1.644.386
2.464.572
3.265,241
3.608.674
8.663.987
2.480,566
327.558
68.059
7.425
2.362
22,498,714
1,007,660
68,573,883
392,791
1.713.641
3.684.992
5.814.155
8.064,988
9,311,610
25,752,953
10,842,463
2,255,590
614,166
87,211
39,105
64,781,943
3,791,940
26,581,547
168,077
956,318
1,916.811
2.965.430
3.766.610
4.067.610
9.492,146
2.730,723
405,005
94,743
11,781
4,293
25,532,217
1,049,330
40,144,399
249,771
855,163
1,622,480
2,855,151
3,711,183
4,270,790
12,494.194
7.309.871
3.226.316
1.873.453
666.506
809,522
37,557,704
28,995,858
238,186
1,164,240
2,175,576
3,174,330
3,941,690
4,217,118
10,331,352
3,136,016
485,159
112,822
14,264
5,105
27,826,888
1,168,970
30,800,722
100,420
725,235
1,445,121
2,108,098
2,647,235
2,940,591
9,495,148
5,603,085
2,352,371
1,681,088
731,573
1,070,756
29,776,084
1,024.637
Contnbutions deduction— Continued
Cash contnbutions
Other than cash contnbutions
Carryover from pnor years
Size of adjusted gross income
Total
Under $3,000
$3,000 or more
Number of
returns
Amount
Number of
returns
Number ot
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Amount
(44)
05)
(46)
(47)
(46)
(49)
(50)
(51)
(52)
(53)
ToUl
28,710,861
233,260
1,144,764
2,152,593
3,136,856
3,913,705
4,176,889
10,221,609
3,118,686
481,926
111,594
14,004
4,975
27,560,847
1,150,014
26,445,456
110,972
690,895
1,376.263
1.965.997
2.474.751
2.736,476
8,668.300
4,654,275
1,799,733
1,054.724
383.410
529.660
25,476,885
968,572
26,521,103
232,376
1,136,140
2,141,160
3,119,825
' 3,886,087
4,147979
10,168,405
3.091,357
471,639
107,983
13,423
4,727
27,383,601
1,137,502
21,153,674
107.088
617.307
1.256.234
1.741.183
2.221.397
2.380.851
7.309.000
3.640.947
1.128.054
515.265
128.896
107.451
20,339,692
813,982
797,121
944
19,627
22,955
49,869
60.908
89.475
297.620
157.195
64,078
26.762
5.229
2.439
766,480
30,641
5,291,782
3,883
73,587
120,029
224,815
253,354
355,625
1,359,299
1,013,328
671.679
539.458
254,514
422,209
5,137,193
154,589
7,017,790
26,119
195,051
381,937
631,110
749,629
890,256
2,812,328
1,101,008
176,391
45,156
6,296
2,509
6,803,879
213,911
4,816,697
1 9,423
39,826
98.078
142,310
221,799
215,618
885,943
824,442
624.084
673,527
424,223
647,422
4.708,513
108,185
96,392
4,855
13,027
6,178
16,665
6,894
8,217
17,434
12,972
5,654
3,196
851
449
78,635
17,757
1,606.432
5.804
30 102
Under $5 000 , ,
$5,000 under $10,000
$10 000 under $15 000
37 003
32,263
59,046
7 072
$20 000 under $25 000
$25,000 under $30,000
$30,000 under $50,000
$50,000 under $100 000
323,626
$100,000 under $200,000
$200,000 under $500 000
280 424
$500,000 under $1.000,000
$1,000,000 or more ...
219 366
1,513.102
93.330
Total nontaxable returns
Contnbutions
deduction— Continued
) Miscellaneous deductions
Excess Itemized deductions
Unused zero bracket amount
Size of adjusted gross income
Amount not deductable
because of
income limitation
Total
Net casualty or theft loss
Other miscellaneous
deductions
Number of
returns
Amount
Number of
returns
Amount
Number ot
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(54)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
Total
101,099
35,779
18,744
10,491
7,016
4,332
1,215
9,299
6,400
4,358
2,428
704
333
48,522
L2JLT7.
2,067,864
35,779
35,590
66,223
32,472
108,361
18,576
229,778
299,260
281,002
327,586
307,546
325.691
1,922,415
145,449
26,715,676
351,652
1,047,269
1,936,976
2,916,203
3,677,655
4,008,628
9,454.910
2,788.974
416,257
99,919
12,675
4,558
25,746,476
970,200
19,351,819
252.874
615.335
1,060,412
1,564,981
2,028,973
2,227,726
6,351,889
3,104,365
1,129,197
582,667
201 ,587
231,809
17,960,039
1,391,780
3,165,701
25,408
121,675
227,267
383,611
383,467
453,671
1,063,912
427.767
62,715
13,686
; 1,835
' 687
3,017,708
147,993
3,638,732
52,526
220.333
441,855
359.616
453.495
475,228
909,032
502.217
155,531
46,502
12,738
7,659
2,920,687
718,045
26,314,488
342,514
1,011,535
1,864,096
2.855,678
3,626,060
3,962,604
9,355,683
2,749,541
409,111
98,605
12,535
4.526
25,383,344
931,144
15,713,087
200.348
395.002
618.558
1.205,365
1,575,479
1,752,499
5,442,857
2,602,148
973,666
534,165
188,850
224,151
15,039,352
673,735
31,147,272
253,640
1.391,909
2.511,130
3,529,994
4,306,134
4,569,047
10,730,519
3,220.220
498,772
116,075
14,596
5,236
29,702,910
1,444,362
158,884,748
745,404
3.383,993
6,491,799
9,502,938
12,896,227
15,407,120
52,414,677
33,141,675
12,660,958
6,892,162
2,376,421
2,969,372
149,261,257
9,623,491
423,974
298,843
88,906
•7,192
•12,296
•9,247
•3,756
•3,120
•575
•39
401,227
22,747
699,771
525,212
133,196
•9,042
•13,916
•11,226
•3,112
•4,012
•23
•33
666,369
33,402
Under $5.000
$5,000 under $10,000, .
$10,000 under $15,000 .
$15,000 under $20,000 . .
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $50,000 -
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Total taxable returns
Total nontaxable returns . . .
'Estimate should be used with caution because ot the small number of sample returns on which il is based,
**Data combined to avoid disclosure o( information (or specific taxpayers.
NOTE: Detail may not add to total because ot rounding.
Individual Returns/1981
55
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Individual Returns/1981
57
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' * cy CNJos'i-ai t-'cnTt- oio" ■^aO'^tnt^ in oj"^"co'm ui cm m (O o>
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• ■i/ir^o cj^inino) c\ji-(po>Q oicjinvo ^-^tomg '-■**o^
^ T-*-cgcvj^ co^^intD mcDeotoco m^cooco r«v^o>pjn
om tn T-c\j
SuiocMcg
O) *- O) Q
wnincyo)
coi^ cy m *■
cocn-vLn
e\iO)V^.r^ votONto mcooioo iootDO>i^ '-o^wr^ ojcoinof-
i-o^^eocu »5=Oc5'^ (DOcyojCM oj^co^-cnj T-inr^cMO) mr^inr-in
rsTcytf) too' oaditir^tD r-Toj'o'm Q i/) O) t- q in" ^"co to cm in oi co m
• T-ojojco CNjtn-Q-vi^ (Dmco<D(D tninr^inin ocvicorwin cgoj
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r- ■* cocoOh-S r>.eoeM*-^- <DwocNjcq c\i_* '-cocnj inoi_tor^_in (OirtOT'-o
K" ot) inoj'aj'r-'v ooj^i-'cd T-'oa'tdcoi- r-'co'cnio ^' (o'cMtp "*'^" cocooTmco ^^aa
00 (ocoiooo''- ojocpp^ ooocoo) coi^coom c\ji-<ooi'v coi^gma) ^353^
^ ?-r^SjT-eM (Dr^'?K4 ■^cm^^c^ cmcmioO'- inr^^^-i^ CMinio*-'- oitfitocy
CO F^5 o S
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r«- r^ vm^mio cococoor^ (Dt^tptoat otr^tDotm COOJ0153 '-wa
^ m i-oi^tor"- moif^cyv tnoaaQ lOi-cotpaS macMooo "-oc
- — — _;x ns-cOt-OCO CDCDCOf^^ ^"t*"
CDOOir^co cooor-^ioo oco^
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CMCMpa> ocptppcD optocpop '^ini-axD ^a>^noo
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p"in"in" (D^-'V^ocy
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»- in OJ'-0)0)0 poicotpp h-mooO"- oieocoi-co cmocoo)'- coeo--fflOJ
o» to pr^topco M-^f-cDinin a>a>t^t^u> ^^-cRpr- «-^cM<Din ^in*-0)(0
T. ^- ^-^-y.*^- Q P. '"- 'A "l o^.P^,*^. ^,*\*™-'*. ^."l^l®. ^. P"^.^. ^.^.
to" co" in" r^" in m" cnj (d in ■v" »- oj co" o> oi m ^f^ m to
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cj,-o>ajn ^^^.^.'~. ^.^.*>.*c>'^, '^'^.'~.'^.^. '".'^.^''l'*',
-cm" CO in to I--" 000 ocjcMco'in" \ti(Dt^t^a cocDsinp' cooJcd^'V
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n CO oar^^mp <d£?pco ^ cxBt^to r«-cMmco-» ooco_pco_oo_ o*.'^.'-.*". ■-.
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r*. (D intsraT-co r^c^omcM O'^cndio aaooop tocioi'^-co oOioi-
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ocoroh-'V CMco^inco r»inpanao ^-^-cm'^t- ^-tnt^-^a
Jo_(Oincq oo_^inpr-CM_ i^.^.S.wco <idW'-_cmco_ in eg ^00 c
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Individual Returns/1981
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«> v_ 1-cyCTio p^i-_<o_P'* ■*iAcqi-_a)_ ey<o_u)0_N ^^t^"'.'*'-. eo cB « ■* ■*_
u> o i-*T-'i-'cy cy cycycycoes" W^"iO(D Vcycyujoj* cyo'trii-"'-"
^1 co^r-^c^i-i-
Sh- C5Paie5i- mcpcyior^ cycypi^'* ey«-i-'*o> coh-cpoio ff>i-i-0(0
10 a>N^rin a)«0)h-cy mcyi-'^e^ ^tooi-m m(piAar>. obnonm
p) n(y(»T-(0 64a0(DiA'« oeor^cyco djcortcyi- rtwcow-q- ■vr-cocyt^
uf (p Wi-'^i-*®' mdtpuii^ ddtiidm eo^-'me^co cy" ■^■*"iCaJ' Win^-'cg
o o> ^h-06T-oj rooMnm ncycynto r- d» uS p- •- cnif'-cy© mpcy
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SOS ^p _
(ptscy m
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c* p pinm^^ c^c^pcyffi pppcno) $cm<oo n^cy^cp ^ncocyiA ey^ncpa
» r* (Di-obCDco T-cncyf^o) i-Sjco^cy in 6j ^ to v a5-vino« oncno)^- <» v ^ c
cy a (Dinc7
cy h-."cr>p>iri
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tpminp
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np i-in.
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poinr-Tm
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ppcyoc^
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' © S'a'Sa's ■S-o'5"5'S cScee cccCc Eeccc Cddsp -*q § ^ ^ *
_ w '"££££ CCeeC 33333 33333 33333 3___5 2»„
S iiB 33333 ppppp PPPPP POPPP 0888°. EsS
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64
Individual Returns/ 1981
11
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<s loil 15 • ■•oiD <pcvi»-p)r* h-f-f-T-eo m(DOO)* cocMa>^a>
»- " w co9 Sr-^^aS'W 'OO.'-.T^. ^.'*'*'~,'~. "i'*".".'^.
r«." ; i-'ct* cir^Qfoai cic^or^m eo' ^" ^' V i* r^or^u}^
*- »- ntniAtDcn '-■cp»-'* QO>tPco« ■wSjmiocn
'-'-ojCNjcg (D tr> at crt tfi ^ m v n n
»-WWCTP> ^tv»-
S IS I I!
ui^«- (D«f^cjr«. in ■* r^ i^ ">
-ooo r^y-c<iQn r>.QCDOC
1-1^ •-Sioooi*- Ooifi'*»o w
■VSCMO
«j ^" CJ o
m ffi CO *- ^
CM eOCMW'-
Ol 0> CO CO ^
^ r-f-f-'T-T- r^r-o^
*H ^.
Si:- I I "
r^ 3 CMiAaicvicp cnaxo-^r^ JBrtiO'*'* cotpcooi'^
oevj i-wnow aScgr^coco ooj'-'c-co cvj o O) cnj (o
CM I »- I I '- ifi I w*-
I ' I ' ' I'll
ooj--(00 r- en r- ^ IN
I MQCoo CM^cnop
■ cg^iooo ■*F^(pKiw
tcMCM r^ ^ r^ r»- ^ oinoa
— — -oina
m CM c\j CO ■*
te CO a>cor>^<pn ootpoi^
m o CNj^^coco <»'-06cy
cj oi (D*'a>(o"(o" ^'ovo'tn «)cdoo>^' 0(P'-'i'<c' (Pco'^'cm^ o'-^'V
aj CO • T-T-CMCOCM cotooey^ coiAcoto^ ^mtDmo r*<0'-
?cn ^
0)0
o m CO o (O co_ CM ^ oq tf
^ CM o>a>a>CMm (Dco^-cmq CMr^cMSh- mr^apcora CM^CM^m r^mtooxo
8 CD Rioiot-o owcmt-q ityvr^atn m^^»-o a><pcM(or^ incor«-coa)
S cococofflw comffloo* cmcmv'-o ui'tcMCMffl mor^coo ^»-V(0*n
-~ -" - ' ■ -■ ■ • ---■.--—- — ----r-: I ---:.-.-_-^- -."(ppcdV ar<p*Wco
-Sificor^ OinCMCMtO
•-CM CMCO ^CMtO
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w r- CM
•-CMffiO IpCO^OC
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tf>(0<oV cor«-«>*-^
-(Mini- ^-•-(DO)CM *-^a>(DCO a)tno>otn
O trt cointnoo) osi-r-^-OJ cm»-o)'-co vh«-«»np coo^f*-^ Qoointp
r*. •- co(DCMCo<p r«-tna>^« eoQ--r»-o> eMT-»-a>o eocM»-cocM m^inp*
« V eoinoDeoo inf-cjc6_p o»(qr»-_oo> oa)<qco^_ o_^_^--_a) coh^oopin
iocu't-'o
CO CM •« I
W CO I I
V cm" '
- a>a>in^m tnr^u
oxntnir tnoooj'*^ <oo>t
CMt ttl
lu (J u CO »" CO
p- in iocMr-(p'* in*-f«»a)CM cMincMi^cM cMincomv
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CM (D aS(Dineo(0 inoooco^- -^--^coin ait^y-m^
f-T o) Bo'^'inincM' o>a)'p'*no
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r>. ©h- ^ f
r» CMininr-
i-iomm »-
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<o»-tpi^co cMT-mcoio '-aoi
coo^coco ocMCMini^ i-inv
a>r-eooov --voocor^ ui^-cm
lo (s »-r^<ai-co aacMaoQ meocMWO
SCO v^^cocM uiuiKh-iB ^CMvoiin
oir^ m T-h-oco
o>a> coOJCMr-p
OC0_ 0_CM_(DO>_0
eM^-'^ O) V (M"cM"a>«>"co"
StoCM^*- ^r-T-opr-
^(Oino) CMCMfOina)
•-' cm' cm' cm" cm" (O' p* V CO* in
> O) h- (O m
>o in '« m
>a>a>to<D
tr^ cor-coo'? pC'^eor^ opcMr^»-(o Oi-cookd i-r-opoi h-acococo
CO eo»-a)cvj(» w»-o>»-'* intcxocMco cocgcooco h-iO'-oco (Df-cM<oin
M in *" »-. I**, f^. OD oi(D^_ in CM_ ^.w «'-_'-_ in(j>co_^_to iB(nm»-p^ r-cvjor-co
t*!" r-" C)^"'~3"2 cm" O) ^'" in cp air^^^r^ [^oi^"
Minco^ <D(00>a>d
-o^QQ oxpcoiom inmcoi-
^CM'^^in cj^cg'^o) (Oin»-
- ^ .- .- •- h-r^o-wcM
Scy h-CMi-mco cpOAO^
CO CM^(D^in Ar-^ntp
r>» c» inco'^coo (OCMeo»-i
CM mipmmin coc
CO ^ »-eM co^
S I
r-eM(Oh-t- «^(pmT-
»-T-eocoh«. invcoma)
cM^-^uScD^,^ CMCMoqinm
pc^r— coo> r— o^f— Q)
<BWQ»-'W eMoi^»-a>
cotoSeoh- r-CMtoi^oj
•-" T-" ^" .r-" ^" --" cm' cm" cm" cm"
(oooicno cor^CMuSin
•-" co" <d" co" co" in f^" to" I--' o)
Sr^ ■- ■- »- i-(pcoor-
oo»-co CMinoor^
(0*»-"(pp'a>' co'eo'V
•-CMCOSj'-
ojcMOJ'*'- mcptDO-^ CMh-tpr^o) f-poxpoj to r- i- o ^ eoeMto-^-T
f^oscoweo cMOCMino) ■•-p<pqcm f-wt-^-w cocMh.p<p in»-in(o--
(Or^co<-(Q o>cMiocoo» coinin«in cooiof^-- ■^(0»-Si5 o»-coco^
co' o) o ■^' ^" cm" in (p CO co" o> ■<-" lO r--" o" ^" m* cm" <p i" o>* in co" m" ^' co' iri ■«■' ^'
cMCMin^in tv.r-oo^ cm^«<»cm .-com^in ^(Ocoin»- r-<o»-
mpoh- '
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r-" in" 1-" m" c
ocMi^ r- •-
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h- in T- coin
T^ r^ o" cm" o>
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o) ^ I in
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co^cMmcg
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CO WCO ^ •-
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I
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co" in" m" V 1^
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§oa)(
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CM ■'T "* o
S'o'tof^"
o^*c»
^'co"(o"t-"c>
5<»50
P CMO
V oiffi m c
cpin V v c
Si coo CO r
oi cm" cj cm" o
(D(0 CM (
^" eo" r-" CM CM
I ^<o
COCM •- L- -.
.-OCM5O
CM T-inOCM
^"cM'm'r "
r-r-opor-
CM ^inr —
c 'S99S SSS9S ooooo ooopo 00000 —-§25 ^ ■o"''*S
• M - S X S R X S S S - 1-' eg co' V in" «)' 1--" 00" o) p* m" p" 0* cj" m" o S lO '-" £ 3 •- m m
9 0000 oo.oOq ^^^^^ ^^^^?sj CMcO^Kt-- I-*******? S *»T.w
pcMconin (Dh-opaB»- mmmmm miammia ^i*tAiA«rt t«s-t.i_F Fr).^5S
: I lull um mil mil mil iiiii iMl
3 « ^CCCC CCCCC 33333 33333 33333 ^QpOX Cp88
O ^ - - - - *.°.®-*.°- o"--"eM"co"V intoh-'ioai CKS's'S "*°sS ^^SiiJiSlif
2 MMMMM MMMWM MMMMM MMMMM «4t4wS«i MMMWM 7
Individual Returns/ 1981
65
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CM'«(p i-i^O'^-eo »-»-toann a>»-uitpeM Quir-nv
^tpQ cpi-cpoo moo^cD*- aiacMoo) uincMuio
• ioin w^^»-i- -^©oo^-oo o<D<D<sn nr^tom*-
^ n • ■*i»^TO« o« a>i-CQ iouifflr«.*n (MOQ'^"«r CTr».a)u>(p mcDr^-^in
w a> • Qi-tt* CM* • CTiS h-QCT^-o r«-^iBcn^ tninwvo wcoconey
(D •* w« CO • r^ »- io«n«»-aS toobtowO evu-oh-*- oey^a>n
or^cDotf
OcynCTcy
cyVmeNTi-"
Smgnp oeoogo <or*'-(Dcr> (O-vcpeor^ lo^-ipioto ^tomom
^Sr-w f«-»-*-a^ r^toncMO) m(»nic\ja> *-u>otnn cdi-obqcd
rgtoar^eo loo^ar^ tnncNiMO} ocomh^*- oacvjoio) (DtDcoaxs
I I I
CTOO I ooa) (o-^cvjm | •-"(ocvi
CM ^ W'-^CT ■•- CO f*. .
I II ^ ^CM
f- QUI -^tOCM
BcpQ Qift»-»-r«. QCiir^a)»~ r-w^mto ocpacjo) (or-owm
!V9 Ottepeviui or^»-CT* aj-^ini-to ■w-iStom'* «of^encM
coo OfflifieMin ^.oi.*n'--.(t» '-.■*W'*i-»_ y.O'^.'V.cq cg^-pjojco
TCOCNi ojcDcyco'in" irid-r^m-^ o'eo'cy r-"'-" ujuicoQin ootai
T-T-T- ^CMCMv-CM CiT-coeyco ovr^ob^ ^co
CM WCOt-^
toevjcvic
c^dtpriaa
W to (JJ-^O- _
oi CO irxn*- lAr
e CM ■ 1-* CM
§«> ajf-cooiQ cDinCMOU) co^'«-qo co-vr^oco h-mincy^
w h-p^Ow *-r*»-f^co ovcD^cp ^CNJCOOTCO cncoincD'-
o c\jw»-*co (or-i«r^m »-inc\ito» (ovi-iooa (o^va^
bco CO
e\j«
r».(DC»5 T-
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ey c\(*- S
r«. ^r».cNjO)
S^Sc
r^^ cmSj
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nf^»-m<6 i-cNjpjoao ocymcneb r^i-eoin*- i-in«
«• r-r- o(Dh--va) ^-cooj-wo ts-votooD osoo
CM'toVi-'Oi PJ
r f^ cococy pco
io) h- CO n wp
DCl ^ 1^ (D ffl«
n"r-" ^"csito
COCBpCDS
r^ (DCD
a> r>." V csj
* in ^f».»-(pc7 ^^cDp^ r^tDi/)(p5 CT(p'*'*io o(B'-or«- i-cotppc
^ n <Duir^in^ ajQCMOBoi tnffih-mco r-iniAi-tt) cooicor^o CMcocooJh
tA CO ^cocDiocD cgcooao) a^omos cm ^ ^ r^ o wscomw cm^ocd^-
evitDCNjT'
^s I 177
I
h-rv CM ^ couicot-^ ^-v^o»o r^cooocNjco ^cucDcor*
~ cow cMtnmco^ mr^tootr^ lAr^meoiS soor^ »-
i-axpcMco
vprt<P5;
cvjpcoCT ■«;
CO »- ^ 01 OT
'» --CM CO CO
C3> UlOlOJtBT- CPC0<DC0Q O) CO (D O CD p (D *- (S CO
gi-meo»m (A^cmcvico ^"c»-cyco *c\jt-o)»-
tnwiococo csjocomco (ococotocvj a)aO'-*-co
S CO
Tposcvj loeoooh-'^
^(Oco^cp a>c\jc\jO(C
ir^ocoo (05ffl50
jOtfJOr^ cocommco
ceo»-5
f^ in •- ■*
(D <D r* r^ in
10 osh-cuco^ cocor^cop copcj*-ui i^r^W'-o tp^oJOtn r-CM^iDv
CD cj^o)*-^ inincoco^ (pro^mcvi m v to O) ^ incoococvj cooococo
CO coincomo) ^o>co(Dot iSt-^coco cociCNjin^ uii-cor^to comcM^-co
IT oinVc^JO)' dr^(D<ov? r^vo-r^mm coo'p'r».'in (D k cb »-' ai" toco'^'inm"
<D i-veomr^ cpsAT-dQ coifi'-ep** tD^m»-Q ocoa>oo *-^(peoo)
CM • T- »- NcgiAintD oo>*-oci CMOtnco<o cor^h.*(D »-co(dco»-
« ■•- ou>
ojcoco c\j m
S' r>.' ■«" r».' o
eort c —
OiO> t^a Oi co^*"
Som-^o)^ h-CDuir^co poioi-co CMC\jr^a}a> mp^mcvj a
_ '^oovcycM co<Br^coco ammr^m mcMcoi^rv pSiOT-m ■^
00 f^_cyTOcyco_ ^_»co_ou> ainocNjco ^.'fli^''>'-i o_os_(^_cq« <d
Duir^co
p rococo _. ,, ^ . _
o_co_ou> ainocgco
-'in 5t9"c2^ d^i^rfr^
mtocMin
co<ococ\j
SmcNjmc
cocvicy oc
cNj'otoco'r
CO »-'-O>0
^co VCOP
IP h- ^h-T-tncD '-cNjp^^ (OOJcDcor^ qcocdoo) co(Dco^q a>(D<D(Dco in •- ^
Ok m r^f-wffli^co (Dr-»oin cy^mco»- (omcMr-ai (j>T-r^c»o m»-cO'^h- ^ in da
M * •♦osoh-co ^oimineo co"«-cyc\io i-eomtOffi O'Wcoh-T- cyi^-rfcor^ co co cm
in •-
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SI
Is
66
Individual Return8/1981
Table 2.4— Exemptions by Type and Marital Status
[All fiqures are estiinates basad on samDiesI
Type ol exemption
All returns
Joint returns of
huebandsand
wives
Separate returns of
Returns
ol heads
ol households
Returns ol
surviving
spouses
Total
Spouse filing
Spouse
not filina
single persons
(1)
(!)
(3)
(4)
(5)
(8)
(7)
(8)
95,396,123
4S,6»7,«4«
1,498,975
1,439,914
59,961
9,376,207
112,993
39,710,S00
9.878,319
232,430
5.518.157
142.081
106.994
•2.158
103.146
2.158
3.848
142.121
4.179
3.087
4.107.960
64.012
38,184,418
35.833.355
1.493.102
1.442.486
1.486,778
28.217.276
27.454.507
659.927
780.911
717,008
502.561
438.371
52.881
13.531
22.905
473,893
415,427
46,769
11,726
21,101
28.868
22.944
6.112
1.805
1.804
7.766,892
7,164,547
116.677
535.357
544.701
112.893
112.893
632
3.807
1.499
1.584.796
663.037
662.985
108.880
200,665
»S,3««,123
45,897,«4»
1,499,975
1,439,914
59,961
9,376,207
112,993
39,710,500
39.701,240
22.931.821
12.638,997
11.405.456
5.604,083
3,214,526
17,480,372
9,876,978
10,295,383
5,085,698
2,959,217
966.221
274.955
155.212
63.410
19.276
19.799
966.221
244.862
145.493
46.661
16.878
19.799
30.093
9.719
16.749
2.400
609.315
4.138.137
2.147.906
903.555
366.889
210.405
65.153
19.460
20.010
6.106
2,164
38.125.704
973.204
439,441
123,098
26,112
22,941
231,222,374
15«,687,769
2,564,510
2,390,472
174,039
22,304,539
315,329
46,350,229
141.152.733
13.118,926
234,395
91,395.296
8.756.913
144.046
1.557,836
108.845
2,158
1.439.914
103.146
2.158
117.922
5.699
8.376.208
142.121
4.179
112,893
3,087
39,710.500
4.107.960
84,012
76,716.320
70.768.617
2.285,356
1,634.183
2,028.164
59.391.514
56.505.108
1.010.259
890.192
985.955
895,671
774,356
76,082
17.467
27.766
845.254
737.746
65.884
15.662
25.962
50.417
36.610
10.198
1.805
1.804
13.782.031
12.280.915
182.987
598.706
719.423
199,348
193,324
718
3,807
1,499
2,447,756
1,014.914
1.015,310
124.011
293.521
217,«6«,0S3
39.701.240
150,796,810
2,453,507
966.221
2,28S,ie«
966.221
169,339
22,159,239
609.315
312,241
42,159,256
38.125.704
40.442.286
5.421,356
34,960.744
305.048
244.862
244.862
244.862
60.166
4.138.137
4.138.137
65,153
65,153
973.204
973.204
22,525.694
15.391.297
19,753.956
9.876.978
164.931
300.705
145.493
290.986
19.438
•9.719
2.147,906
4,295,812
19,460
38,920
439.441
878.882
21.717.589
23,904.235
20.590.766
20,590.766
80.159
173.481
46.661
139.983
33.498
33.498
903,556
2.710.664
20,010
60,030
123.098
389.294
10.592.181
16.928.234
10.171.396
15.257.094
21.678
74.712
16.878
67.512
4.800
•7.200
366.869
1.467.556
6.106
•24.424
26.112
104.446
6.173.743
15.071.198
5,918.434
13.666.676
19.799
101.911
19.799
101.911
-
210.405
1.169.862
2.164
•10.821
22.941
121.928
TotaJ ratuma . . .
Ratuma wttti axainptiona lor
Aoe 65 Of ovef
Blindness
Dependents:
Total
Children at home
Children away front home .
Parents
Other
Number of returns
Ratuma witti atamptlona lor othar than aga or
Mlndnaaa, total
One
Twro
Three . . . .
Foot
Five
Six or more .
Number of exemptions
Total axamptlona
Exemptions tor taxpayers (and spouse)
Exemptions lor age 65 or over
Exemptions lor blindness
Exemptions for dependents:
Total
Children at home
Children away from home
Parents
Other
OSiar than aga or Mlndnaaa, total.
One
Two:
Taxpayer (and spouse)
DeperxJents
Three:
Taxpayer (and spouse)
Dependents
Four
Taxpayer (and spouse)
Dependents
Five:
Taxpayer (and spouse)
Depervjerrts
Six or more:
Taxpayer (and spouse)
_Degef>dent^
•Estimate should be used with caiition because of the small number ol sampla returns ori wtiich It is basad.
fOala deleted to avoid disclosure of Inforniation for specific taxpayers. Deleted data are included in tiie appropriate totals.
Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status of Taxpayer
[All figures are estimates based on samples — money amounts are in thousands of dollars]
All returns,
total
Joint returns of hustiands and wives
Both taxpayers
age 65 or over
Pnmary taxpayer
age 65 or over
secondary
taxpayer
umjer 65
Secondary
taxpayer
age 65 or over
pnmary taxpayer
under 65
Separate returns
ol
husbarxis snd
wives,
total
Returns of
heads of
household.
total
Returns of
surviving
spouses.
total
Returns of
single persons.
total
Numbar of ratuma
Adjuatad groaa Income laaa dallclt .
Examptlona:
Number of exemptions
Amount
Ratuma arlth xaro bracliat amount only;
Number of returns
Zero bracket amount
Ratuma with Hamlzad daducUena:
Number of returns
Total itemized deductions
Zero bradtet amount:
Number of returns
Amount
Excasa Itambad daductlona:
Number of returns
Amount
TaxaMa Income:
Number of returns .
Amount
Total tax prafarancaa:
Number of returns
Amount
Additional tax lor tax prafarancaa:
Number of returns
Amount
Ineoma tax attar cradlta:
Number of returns
Amount
Total Ineoma tax:
Number of returns .
Amount
(4)
(5)
9,979,319
184,223,392
29.420.536
29.415.152
6.423.591
17.169.269
2.922.205
25.639.871
2.801.469
8.091.598
2.913.737
17.041.805
9.225.137
140.549.180
62.544
5.151.877
42.831
370.921
7.935.781
32.930.678
7.946.193
33.301.590
5,518,157
122,248,499
20.463.021
20.461.887
3.428.807
10.695.100
1.734,115
16.707,910
1.692,224
5,632,392
1.734.115
10.811,960
5.121,092
92.794,236
46,687
3,987,196
32,999
295,344
4,318,122
22.193.228
4.326,615
22,488,572
3,239,756
70,780,301
13,147,238
13,146,447
2,068,377
6,436,904
929,660
9,327,133
910,705
3,017,194
929.660
6.166.331
2.979.115
52.452.269
24.451
2.309.448
17.265
165.896
2.488.01 7
12.771.526
2.491.111
12.937.425
1,928,367
43,805,497
6.222.752
6.222.409
1.183.957
3.659.167
664.852
6.297.879
644.486
2,154,260
664,852
4.037.382
1 ,606,470
34,292,246
19,104
1,513,792
12,731
110,602
1,552,880
8,174,137
1,557,436
8,284,739
351,034
7,662,740
1,093,031
1,093,031
196,473
599,029
139,603
1 ,082,1
137,033
460,938
139,603
608.248
333,507
6,049,719
3,132
163,956
2,963
18,844
277,225
1,247,565
278,068
1,266,409
106,994
1,712,199
225,082
225,082
54,560
86.156
46.205
318.301
41.176
69.670
37.737
245.593
95.737
1.312.807
1.936
91.072
457
3.709
86.782
355.888
86.871
359.597
142,121
2,132,836
406.395
406.395
82.215
174.425
49.492
331.743
47,776
109.718
49.492
217.911
128.992
1,565.939
677
52.195
561
3.354
107.114
323.494
107.606
326.848
•3,087
■46,999
•9.261
•9.261
•241
•819
•2.846
•21.757
•2.846
•9,676
•2,846
•12,081
•3.087
•27.657
•18
•3,254
•18
•165
•2,091
•3,505
•2,091
•3,670
4,107,860
69,090,991
8,316.777
8.312.528
2.857.766
6.210.766
1.089,547
8.260,160
1,017,447
2,270,142
1 ,089,547
5.754,259
3,875.229
44.848.542
13.226
1.018.160
6.706
66.346
3.421.692
10.054.564
3.423,010
10,122.911
•Estimate should be used with caution because of the small number of sample returns on whicii It Is based.
NOTE: Detail may not add to total because of rounding.
Individual Returns/ 1981
67
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T-^ cm" CO*-" in p"t-*-"«"ap" ino*p"p"io" oSSt-"8 to
^■.-■^^^ i-T-'^i-N CMco^pr^ T-«»»5 C
M^MMM MMMMM «Af»WW«A *^ fe V b P «
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Z MMvtSS wJammS wwmww wmwmw Mw^wStS MWWWM 9 Z MwwitSS^ iSw(aSm mwmmm mmmww mS^Mwm mwUwm ^ .^3«i«»«»M
|2 5-
68
Individual Returns/1981
5iA 3 ono
5 o loi- r^ »-
■ amcrt
n<t>ain-« ■*•-*•-"w^-"
^.''^'^.'o. ^ o.
IS
lA^CDu^n --otDor) »- r^ m o •-
_ocoo ojocgh-'- o^-con-- <&>nT-c\ja)
•- r- T- p) mtono^ <oc\j^®evj •-^(om»-
ait^a-n otDisTin^' ^' »-' i-" w' r*-" lOOJcvjaTp"
•••• • •■ ••••• ^^^
SmcpO) CO
OQ a (2
r«. --CM dsoj
— 00(0'
I I
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u> fv ui ^ l^w 0(po*-(Nj tneor^CT— nott'-vto (D<DuiO)»ft ui»-(pooc3 n m
*- lO a>(M I in CM ^^•-axp ma>ai^c<i »-^r^co>R v^t-'vm CM^^wm tt o
rt en (DO) pjoD inocMcso '^•^'^.'".o ".t.*'*''' R".'*^'^. *^.°'~.P.^ ", *"
♦ cvT ■ *-" (ccsj i-'cocDCDai c*ir^m<t>o (o'tD'aaTo) h-*r-"cM*c^o" --"v'lri^" »*.
Q ....^..... oj — loevjn .- — flo
I I IC imor-CM crxDr^cO'- eoa)»-^io cpi/ioox/)
I I IS lcvji-eD<o coo)*-'»eM — 'tf-f^.coin ^-^wv
') '- eoa)»-^io cpi/)oo>i/) vosr^r-cn n CMCMCMntD
-- __ JCM — '*-f*.C9U> 5^^^^ CMW^cy* in inc\jaoCMC9
ocviacD f-.»-CTt-o cn^<D^io ocoiocm^ eso'-o^ o», ovi'T"'
en m a>ci
*-«eo f»-»-r-(OC» r^maof- CT»-»-»«n CM(Dh-<D<Q wciojcnr*. e
o^co ^cD9r»(S OJcncD^o r«-r».<DQ*- ^cyaoui incM^cor^ in
octin '»cy«o>v coocvon io_^^m»- »v,'-.^.a> '^.'C.".^.* ^
S" CO " »-"• * cm" r^" tvj o) co" (D
I I I I I
3Q«(0r<- <pu)a>a>>- (>j<*T-o>m ^or^tpcp mr»c^Jco^^
3(Dior-(D ae?<pcMc\j a>(5(on>- ^r-conin mtp^CNjr-
5^r^o>v iA«oojO(D vi^^evj^ lA^'.-h-o* h-incr>cja>
yoco o«>h."h."V coini^"Vo 5-'ioO'~"iri
eocNj'-'** ocno(D'« cjb-^ocoeo
• • • ^T-,- ■* iAc?<-c\j
sssag
o> in o" •- o
rcncocg cnntntos acocxju
moN- o>co cmt'
pm to ■wc'jr^c
- coco »-cy o
CO evjQinr^ <Da)
vcn wm V -"■"
in m
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Ut CO
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c\j^r^(pr^ cucocjpijo incvjh-aiu
5g22«n^ tnr-cotpQ m(pc>joc
Sm-^ "- to (omi/
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Bcoabuio)
Sep (omn--'- co-v^-h-cvj r«.t-Q>-f^ acn-^t-oo ■*CNjO)cgr«' Mnoitoo) ao
o ifif-.'g-cDCO oc9CO"*cy h.intnr>Hcn «5c»mcg <ocnjO'-o cjjcm^cm'* in
r-_ tv._ 0)^0.01 '-(O '-.''P.'-.'-. CDO_<0_<M_0 OO^. '-.'-. ^xP^.P.'". *". "l *". °. "i *t
ap o' r>«»<»'-"<D (Ocp'coV^- co v" O)' i-" •-" (o'tvii-'aV ocy r^'crJcrT o in h-" <o ep* n
S o cm '-cncn Ao^om inr^<x>h>a> <o<DO(oa> f-i^mi^cp ■*(pcMr^iS co
in *- I t- *- 1- ^ »- f- ■— *- en'*in'»in ^inco *
5m CNj cO'-CT<oin o^cocg— vh-epKCM mtO'i-CMOi (pcoi^cooi in
po> 'CM f^<05CM»- CM^CMCMv r- Q io »- m »n»-eo»-»- ococoinv o
5 CM cy o_'-_cnaia> >o>nwo^ in(oo<-in <oocmo»- "-cM^otn w
-"" o c3'-"q'ct'o tM(0V'-o" c5 h-" (p a> ■<-" mcgrocoo oini^'tfTop" tn
•- <or^inr^^ miAcocDai (Omocoo orvq>r<»<p ^tpCMr-io n
I f- .-■.-■.- ■.- »- 1- oj-^n^in ■*iftn •-
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cjcn'oicg «*
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11
SCO (Or^OP^CNj -^cgof^eo inininvr^ ui'-mr^N- ojor^h-w mc\jc
CO '^incococo i-^CMOJCM o>cvi<pQQ t-r^ino»m cnoor^o cvj o a
r> r^ oiO'vincM mcoa-vo mcMoiAa mcn'^'Vts i^inc\jc\jeo mcvjc
Sfw" •^'into'inaT opCMincM' i^duiuit^ oo* p" »-' cp ■*' «(»V<p'co p"»-'cncM
CM »-»-eointo rooxocop axocococo eov'vveo vcninoo) * ■w »-
- »- I cj r».i-<M(Ov '-por>(p mmtor^cp moor^r*'- vcMOitoa o in»-tt>io«o
- •- ip coa>cos<D r-SiCM5» io»-m(pSi vo>r*r^o> CMCDN-inp o cooromr*
— Si ■r-_cnp®(B coo>'-<DO \ti-vtj>^r^ i^-^r^cjio mcMPPw *- r^comio*
• h-" pW'^'ctp' moJiri Vh-" r«-"oor».*ep"5 v'oJ^'ippj pt-'eoe*j' of — "tto- "
cvj inin^ina emuxDco ococo^co 'VOMnoa v«<- m •-pcoi
M CO f^pOKOto eoepr^np oopiniAio r^CMr^cMC«j cpmcoto*- o — oqoj f*> —
(A p CMQinr"-^ c\j0<o^r^ OlopcontD e\jcr>v^^ «n»-r-o>o cooj^wa <p p
^ 06 evi»»-oeo ■vcMi^^K t-acMcoco coi^peo'* ott^^ tot^ O)'*ptnio « at
a at CO ■v" tf> •-" oT 0)»-'h.'h."c\i m'lncdintp cD'^'to""*©" <pco'«-'oo"a) r^' ■»" co" — * co" c* ■*'
CM »-c\jp<D^ ^pucocom inoDa>»-p CMincMr^tp Sjpoocmp osin^co'- «M
p- ^ *- ■* i^oancMCM '-T-i-^o 0)ec
I (o I a> (Qaxnmai cdo>
l|^ lio cooo-^i- »- —
CM en coootMtntn to
COCMCO'-'-
o>co(C<- r^ CD r- cvj cvi f-mcp'V'- pa>mcvjo} in
S^obeo co(D'9'«-«' r^ocpcDP nptsma «0
(ttCMco. *'~.o*'* '".'".*.* f^, <»eo_a*nin (m
Soacpcuo'tri 0)Co'r*'v'(p p"Q(0Vo <-" r-" o» <t> «" r-'ViM'-co *p
coinop»-cM rvCMcO'-P winwr^cp eMCBr-CMO oiiO'VCO'- o
CM •rfinP'-*- p'— ^■.-p a>s*-h>o cococsicow V V •- O
COC\JCO«- •■
CO CM to-
»- 0>«U .
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to" 00* ■9" I . _
PCM V-^ Cp
<D in » CO o
in in v" CO
^
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ra>P(D(D CMcovtD'V ovmcMf^ coocopm — ooui'-op oor^oacp ^ r^
,M«-^i-p i-cgiof^-* t^foepi-^. GOinino^ ocMto^to co^w^cp f* ®
COCDPO>CO OPh-OsOl "-VStOO CMCMtOCgCM O) P f^ OT r^ '-r^OJ'-^ « r-
11
t- F^ CMco pa
incMVCjO) (ON-r-^
I CM I CD (oc\j<Dffim h-ini-co(D opmcop
1^ Ip T-vh.^h. o>PCM^r^ vcpmo
^ r-_ WO'V^-O) cvi (D r-_ (i P_ »*(0_cm_
* tp C5V<0''i'i'i ^'o>t-'h."«" p'tDincMh-' cpoph-moi o>t-"
CO (0 (A £ '« <« CM»-f-a>in tncM^CMcn itpi*-^*- coco
*-^CMCMCM CMCMCM»-«- »- f- ^ «- « W Cy »- «-
ttl^ CO fx.
oininoh- T-(oa
*- ■.- COCO
CMr^ r^ (Da
s
w CO r^ P (O <0
^« (PCMCO^QO
<0 CO'«PCOM
lA 1- cx>pcMCM'« sa)CM'7<- mcMcpmt^ acMcoaiin acAPSP coaocDina) (D
S^ CDftcp--'* op'vaiina) cy .- (B ^ r- ppajr-oj fficpmoeo en -- (5 tn cm ^
tn 0)CM<0'-co iScocTi'-o cocoCooj a Si p p '- ojpinT-cn or^acoco «
8^' in rv." 00" — " cm" op"co"ino*cy o^'io^'tp" inp'p'p'V (o'oj'co'oi'tri eo' f--' p' r^" oi" o
■V •- CM cvin c» <D--cO'-io ■«t«eD'-t7) CMmp'^m ifl'waj'-tD co O) — co i- Q
(P »-CMV r^P^COCO CM^CMCMO P O N CD o ■« »n CT f- (O in ■w CM rt
S" -"-"'■■-■ -"-■'-■-"-■ -" -■ rioi.,---- j.-
to CO P'<»<Qi-in wwi^cDCM cMCBcooom cpcp(j»(Ocp ep(OCMr>-cD o cpco^
I r» I CO ro(pffip<p ndbpcMr^ r^coai<-aB min*irr^ffi ocoqcmcm a lOtDd
c»j r»-_ ooiDCM_P acopO)_eM_ P(D_op_--_ o_v_ffloa) pmSaitq K « ^.c
J p" s."coco'— "oT (paj^'oTto" p'lnpp'V p'ry'-'oom" ait^cii^Oi 01 "pp
CO (naSa<Oi- incftcoptn wKP^m invoj'-m coa)«-co-- ^ 5©
CM •*»np*-CM •-'-CMWP pa>No« ••locor^co if)<*cM « acD
CO eg CO — »-
inpf*
•nco"
i
^ m veopt^co r^comcooi p^^vp T-»-o>pin mstncMto r^cococyp m to
Q 3) cMpr-^to pmpcop Si(p^ — w p*-fflov ocoo>^co «^cph-f^ ^ m
• p co*'-oO'« pa)»-co»- a>acM<-p otocociicM ««op^ ^cmo»-'* p^ »-
at <D eM(oco"*-'a) tQ-^-vf^f^ ^'co'r^'^-'ti
ST-CMr^Ofth. ©r^inrvh* -^cocMpu
^ CMCMCOCMCM CMCMCMNt-
I CM I in •-CMui'-cp atmpmaa T-<oo>pm mT-tni-<o ^-ch*Pop fp oir^ncph^
■ 1- I CD •-^•-r^o cocpSv— (QCMcpP^ pCMin^n epoiior^r*. 9 oojo^io
"viPtocMr^ PrtCMtOP inco«SicM Bf^^-p-* ^cmp*-'W m r^cocsjcpc^
COCMCM^ —
Sm-^poj^ pcpsQV coeycDcyf^ eo<oCM»-CM pcjoo*- r* co»-c
P(Oh--vin n^i-pin knco^cjoa ar-ooiocM ^co m OBina
*-»-cgpjcg SjcmcmSi-- ^•-•-t- cocmW'-'- « eo^C
« CO
CO CM
^r>>e<o i-AAa>^ cmcmcof^co ptocMinco r^scpmcD m<pcocMa} «e p
Qcopo> »-tnp^o> (DCMco^T- Siincor^co ^rsj^ooo) cpp^tDCP * •-
^in»-cy ■^CDin^in eop»-p»- •-«)»-oo<» dicMpi-m ^Aai^da * to
SCO Q«<p'-w CT<»f^5CO ooeocoooi- o>o»incof^ epinincMCM coop»-p(p rt
cm (Dcoinr^CM cms<~coco coaoicpos a>ine<ca> pi-mm^ — in<-aB9 oi
at -« cMUip u)r»cMa>co ^comSjoi a>a)«r»p ^pcfi^to p — oococo m
9 --" T-' T-" cm" i-" eg cm" CM eg" eg" T-" ^*— •--"^•^■' tCto'cnr*.'©' "* to' co" — " ■--" V
Dma)i- papco'v mcp^v^ CMcpcopo) cn^cncsi- (Ocor^cpp in CM*-ini
-wocM pSico^oJ oB^cpeo-* eoiocoo>- r^eoV'<-tD co»'-in« Q h-CMi^^
segp^in W'-c»a>f^^ cscgp-^cM r-.oDaico_a> co_r-_a>co_co_ (Dpa>p^f>; c> pcd-** _
•-" r-" CO ivT (p iricg"r."tf>io m" o" cm" p" r-" co'in"a>(p"co cm' Vr^'cptp <p VcDiou>u>
OJCDCDioSi mco^w^ minvh-a ^r«.a^»- »-vpo* 5 CMCMdjcMiS
pi-r-r-CM coco^CMiD cssPi^cp W'OiO'-.tD OT-eBco«_ « ■^comeoK;
-"^^"ey cm' cm' eg' cm' »-* *-* — " <-' ^" <-" ^-"ino>r^"» Va>co»-'»-' * CMoTt-'otrio
com •- •- e
•- p
► lOCO COCMCO^Q ^-pi
>y,<o fflco_^_y_io_ "_«(
t^ tp a)'a>r»-"cg"p' V(p"o)'pcm' r^a>iDa<Q inT-'aj'rJp" ejirico"
S^ lor^vm?^ {pOTCO^-* »-i^«B^ ■w*-f-flO(D (OcocS
i-cMCO ^vin^^ -wcocoegcg cmcmcmi-i- iO'^in
ci'«<oco9 pininv»- ^-cooor-in o m
co»-p«.p« wpvf^— in^CMOtt'- « t^
^-""flOCM otor«.<oin cmcmcococd in eg
CM AOl ^
0)00^
s ^
meg<-CMCM cDom'vm ahwin-«B mmt^coco in tptot^^in
egtpcopCM r^i?)in«-<o So>od»-(P ioooob*- «p w't'^Q®
pintpaco r-co(0'*cM ^■^•-(oco cm — nco« ^ ™«'.'~.*"1
SWf^'co^-'-w" — 'Vco'tocM p'ttr-'r-Tp* VcoVr^'^" cm"«"o)'V'-* 4D inpjin'inc
•-t-eoa>'- oacpinoo**' ^6 — cow incoc$p« c»»oj ^ fQ9^c
»- COCO^COV COTOCOCMCM CM W CM *- — P ^ in CO CM «T. Otl ^ P P •
-CMtn ioo>'«»-*o ineg — CMCM cD
-BlO — CMf*
gcgcocoCM
CM — — eg
n p OOP — o)in
Sr^ i-min — w
p mo ■v CO in
smcMr^cM (Daic-^-9 — w
5in Q •- oopor^d) coi*
Sep pr^coto— cpmcDinp mcocMp— p n ^ — pj mm — ^co (Opcopcg * eg
* f-OKPcop (pincMpo) a^f^inoo oopcomp r-ainco— r^inoraeo N P
c< CO CMinp V (D p r~ — CMcgcMOm ^.mr^min cmcp^pp pcokwui c^
Sr«- • (0(0011- cor^topin o>ejO'*r^ — incgajp CMmh-cg— cp5QV5 o» — «a)Po>
^ ■ eoScoOJ Q — ^p^£0 oo^-r^inp f^cmp^P potppoc mo^t^af « mosr^ — co
e h- V* ^rfm eincpinp cmoicoooco pvcocmo ocoincoin r^ — com^ in cm — --cm^-
T- — CM — CM CMCUCMv
r i».mp cgco —
>^ — — CO mcMcof^f^ v^cMcocM "*epr-egp popppeg CM
-<*CMair^ — m^p^ r«.p^o>vP P^CMopp f^^oacp ip
aopmp CM — '-oin pppinin Sj(0'«po pcor-vin e
-•- — — eg cgcMCM«-
D'vr~inp cmcot-
CM —
_ " _ ' ' CM cm
— •- inr«. CM
CM* a> P OD
Sw OJr^pr^v i^«(»eg"* m-w- mp pppcM— axnio- p apoo'veg »^ co • — — cmi^ <oco<pcM^ ■5- — ®pa> — -^r^op f^ — p — i^ r^cpi-^pp -^ *0"*tt:
_ Q 5^*v— 00 — — —in ^^cMcpSi ^coSoJ^ ^.-tfcocM* r^cocgr^- » co • — — co»- ottf^omp dipcg^^ »f^ — — ^ m«r-pp f«-ttpr^^ m «aB^a>a
0* *n (o*n«>CMco f^coinpo) oocmoocdco r^o(or^(P — d>(Opr^ vco — coco * — • — aSm r^- r^ojo ^oor^w r«.vpco(P p — pro— ♦<o — cop_ «»^ *in*_flD*-^
'• — « pffiin'r-'a" p" r-" m' cm' cm' p'p'— "iv."(p ■*'cp"(»"m^" — "iCaV— «5 CQWSQ
• p CMn^pco ph-h-pm inncMao r-inr^pOB a>aeg in Qcoincpin
— eoeo^^-v ^coeowcM cmcmcm — *- p^wmCTw in oinr-pm
8r». eg pr^pcM-v ^ocomto p — c»*np mcomi^ep cm<» — o— — r^a>'w— «
p r^aerop — mcpmp Noicopin mcMcgo^cp pmp- oi caobcm ^
— cMn mminv^ vcococmcm cmcmcm — — pvincoSi *
M
im
m Q -r; - - ----- o — CMCO'V intor-tcoi C'^QS'? ''^°S? ■ o - - - • "-'-'-"--- o — eg
— Z MMmMM MI^MAM MMMMW MMMMM MmSSm MMMMM 3 Z MMmSm IAMMMM MMM'
f.p.5-_- o — CMCO** inph-<Da)
Individual Returns/1981
69
S I I IS^S nSSmp) T-SnaS rvS^tS^ wcoo^^r oseviSncv ^-
»- floras aSSooion '~.^.^,'0»S uiowwrn '^cy'-^rtcb ^.^,<d^_^o^ *
of oT r^cij f^oioVf-" i-'asoo'r-'in t^o^'r-co ^'cgeo'cotp atoaicor*-* o
♦ mcDU) cO'-r-QCT u>nn<D(p ^ioioiOh- rtr^tpr^ffl owmr-r^ *
li ojO) *'.-t^®T- »-p)(Or^a ^.O'.™^'*'. '^■^*.*o.'^ ^,^.*H^,°^. R.
Q ^eyweyn" cjct'ctpjcj cjeyconcij' cvJo'tD'^-'Tf ttj'otDcycj" (p
I I I 1^* r^ o O) m 01 o cj o 1- ai cvjcomcNj^ ^ioooiot-
I I I I iS(0 fi-'^ls'^ QOJcooo a)S<S<pai ©■•-opxd
-f^CM 3
«"»- (D r^"0)"r»-"io oiui aSiom h-"o*<oc\jh-." tt) r>r r*." c\j co oir^oitDui <p
■^ C$S!23 2on-co(p O'W^tor^ otocpr^co ooor^t; O
CD pjin_CT_^o ocg<D'-m cjo)CNior«H r^vator^ mwu>T^(0 in
'-'-cjcgp) TOCocrTo'ci cr>ojc3'ocj cgo(Di-"V tdoto'cycy <»r
a> o o> n
c\i TO w eg n
T-" CNJ to Ul If)
Ni I I I ^on mh^aon o-^nnr
n I I lh..h..|s. '^a»cot-i- S-d-cpon-
IB ac4r^ Qr-'ojcj'n a ^'' »-"«)*"* mm
— - T-ipo)f-d
pcitnco '«'Qo>KO) e
I I
I I •-'^ OD'^csjin^ ojo(nn»- t^exowm ■a-ooiom r-iOT-o
I I lO*- ^^-cvjipg? mQincyiri cDincsjui'V •-cocNjStn ■*'-ooa
inh^ o_V'-_cjo ^-,*D<\o,(D CO CO oi con to »^ — "
C4^ esToio'i^'to «"'- o to* w o"c\j co'o"r~" m" a
• ey ^o<Da»■»^
-en o>a>N
a>r«» oo ■<-
oaamcpo (pnh>min tpnao^ r^ ■* h* -g- r- eooiOi-cy i-o-d'r^'* ^
Smeyro*- owr*-*'- Qvui^m r^dbnO'- ^oio^to evi^h-mr^ ^
io»-*T- kontorooD Siey(OT-cD vnwvp^ ooir^n^ ^-ccaico^ rt
tDootpsTio" Vw"^"!-^* (^"cNiaJirin e\Jm"cD'«"<p ino'co'tov mc4t6txai to
Wi-Ncyp) ■*fflcr>i-r^ f-cj^-cyp ■.-cd'*»-iS ^»»-i-^ oip^ccQ *
• • • *- r>j csj CNj T- (NjcMcopjRj cji-cjcy-"- aotoctjo oSih-h-Si ^
*C<P 5 ^iC^tS 2t?55:'~ '-to-fl-voB ^■w^ojio amo^ffi « qocmo-^
(Oifi 'CO T-<ouiot5 OoQ^m (Dr^r».ioo ifc\np»-r^ o^mor^ <p ocvjocnio
CO* ■* r^i^o»-in O^-to^cvi •vmcien^. uSr-ofo ■•-oDinT-tD * i^n^-cy^r
T- cj r^ 1^ (D tn n f- V (C ocmt-o
t^coincMO) O'-h "
f-cjcor^d
axexDino) t^-^mano towtooo mcjt^oui 5oevio>"C ■^■'-(pCTin
uiioco^v QcpcocDap mcDinm^ o><bc\j<s*- nn*-mr^ cvjooi^o
h-ajpScy*- ^Nwr^© iftr^vio© r^Sc^ui ^*-oieoo --(otDrtffi
r- oicptD'-'*' r^cjoji^o citpto-— v ncycMOJcn wr^mon
I (p n in ro CM r* r^oioini/i cmoiO'-*- T-cMma>o wtor^mo
o m *- ^ m ffl o) U5 w to *- ^omom osmnr^r-- »-v(Doao
« cy«c\jc»
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— y ncgoj
f^ ffl C3 O) o
(ococyr^d)
^ ^eycvi w
8! I I'-P?^ oep(0(ocr> gonototD mi~<oQai ^-mcooco tocgtomm 9 I I I I I'
I I lin^cD h-ainh-ir> m*-(D^*- onc\j(Sa> r^min^co i-a>cj(DU> 9 ' I i i ii
lo v*(M -v^^ f^ w CM e\j *.a>i^.o,r>.^ ''1*^*.'^. (Duicui/jco_ o_ '-_'-;■*■* w
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72
Individual Returns/1981
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
[All figures are estimates based on samples— money amounts are in thousands of dollars!
Type ol tax computation by size
ol adjusted gross income
NumtMr
ot
returns
Adjusted
gross
income
Unused zero
bracltet amount
Numt)er
ol
returns
Excess Itemized
deductions
Number
ol
exemptions
Returns with regular tax computation only
Total
Under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1 .000.000
$1,000,000 or more
Returns with Income averaging tax
computation only
Total
Under $5,000
$5,000 under $10.000
$10,000 under $1 5.000
$15,000 under $20.000
$20,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000.000
$1,000,000 or more
Returns with maximum tax computation only
Total
Under $50,000
$60,000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000.000
$1,000,000 or more
Returns with alternative and
regular tax computation
Total
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 alternative and
income averaging tax computation
, Total
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 alternative and
maximum tax computation
Total
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
Footnote{s) at end of table
82,662,403
13.624.562
17,365,064
13.902.438
10.452.167
25.189.872
2.021.626
88.456
14.827
2,325
1.066
1,417,810,772
41,317.905
129,425.579
171,924.828
181.890.885
750.101.906
123.679.782
11.186.460
4.262.312
1,569.221
2.451.893
6,545,167
261,764,869
26.297
255.997
204.529
2.660.787
514.198
9.093.763
4.472.140
152.710.343
1.189.557
76.420.434
120,582
15.110.571
14,199
3,938.905
1,288
851.786
377
722.262
483,293
69,256,896
•4.659
•224.619
178.743
15.019.618
234.925
31,553.187
58.074
16,069,451
5.450
3,570.903
1.442
2.819,119
74,251
•2,660
29,733
27,761
10,355
2,332
1,210
61,627
•3.309
11,196
28,461
15,083
2.603
975
13,565,542
•124,819
2.340.774
3.725.754
3.025,439
1.579.551
2.769,205
4,426,075
5,007
430,030
13,947
1.886.466
4,799
1.360.602
633
425,941
177
323,037
13,161,986
•153,405
992,180
3.947.234
4.382.665
1.733,781
1.952.720
636,105
484.336
106.767
•12,749
15.929
15,722
•575
••27
826
•425
1,191,804
955.729
174.667
•21.823
21.165
18.334
•23
••63
604
•587
25,671,362
121.428
1.223.043
2.382.549
3.354.904
16.554.403
1 .930.629
86.395
14.668
2.289
1.054
42.388
143.261
3.007.458
1.075.718
114.022
13.678
1.264
371
459,116
•1.960
165.251
227.882
57.183
5.392
1.428
69,581
•1.247
27,524
27,114
10.1B3
2,311
1.202
22,217
60,270
•3,309
10.852
27.637
14.916
2.588
968
111,733,082
142.429
1.924.724
5.224.617
8.702.429
68.373.526
21.029.761
3.369.526
1.555.927
550.005
860.138
39.057
250.883
11.108.695
9.353.133
2.480.268
785.197
216.354
162.528
10,054,199
•4.018
1 .757.604
4.778.126
2.453.658
582.494
478.299
3,176,730
• 1 .966
285,303
746,698
813,711
476,364
852.687
726,593
3.388
26.317
13,336
265.992
4,692
243.830
625
99.172
174
89.283
2,254,599
•5.076
133.329
605.573
759.944
340.789
409.888
196,224,544
17.077.885
34.567,347
31.482,121
27.139,088
78.677.097
6.920.218
303.550
46,639
7,167
3,232
19,674,000
46.554
407.618
1.133.640
13,621.490
3,998.865
412.908
47.426
4.217
1.282
1,651,536
•6.478
556.919
853.718
210.528
18.966
4.927
219,990
•4.638
79.931
90.712
33.274
7.530
3,905
73,437
1 1 ,680
43.409
15.658
2.107
583
201,656
•3.309
32,186
98,674
55,093
9.037
3.357
196,136,684
17.065.336
34.543.944
31.466.905
27.124.337
78.658,132
6.917,496
303.310
46.836
7,151
3,229
19,674,000
46.554
407.618
1,133.640
13.621.490
3.998.665
412.908
47.426
4.217
1.282
1,650,859
•6.478
556.299
853.690
210.502
18.964
4.927
219,990
•4.638
79.931
90.712
33.274
7.530
3,905
73,437
11.680
43.409
15.658
2.107
583
201,656
•3.309
32,186
98,674
55,093
9,037
3.357
Individual Returns/1981
73
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!
Type ol tax computation by size
of adjusted gross income
Taxable
income
Income subject to tax
Zero
bracket amount
Number
ol
returns
ncome tax before credits, regular
computation
Tax
savings
over
regular
computation
Returns with regular tax computation only
Total
Under $5.000
$5,000 under $10.000
$10,000 under $15.000
$15,000 under $20.000
$20,000 under $50.000
$50,000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1 .000,000
$1.000,00dor more
Returns with Income averaging tax
computation only
Total
Under $5.000
$5,000 under $10.000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000.000
$1 ,000,000 or more
Returns with maximum tax computation only
Total
Under $60,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000,000
$1,000,000 or more
Returns with alternative and
regular tax computation
Total
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 alternative and
income averaging tax computation
Total
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 alternative and
maximum tax computation
Total
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
Footnote(s) at end of table-
1,111,132,809
25,065,869
93,131,579
135.255,129
146,085,285
603,088,583
95,732,543
7,513,684
2,659,549
1,012,059
1,588,526
217,695,358
210,030
2,214,112
7.709,260
127,960,175
63,068,436
12,217,395
3,106,282
631,215
558,452
57,551,866
•214,123
12,705,715
25,921,399
13,405,291
2,969,445
2,335.893
10,168,855
•118.215
1,975,539
2,888,377
2,178,454
1.095.657
1.912.613
3,626,045
390.033
1,577,065
1,101,114
324,662
233,171
10,705,731
•145,020
826,666
3,242,987
3,567,629
1,383,955
1,539,475
1,111,132,809
25,065,869
93,131,579
135,255,129
146,085,285
603,088,583
95,732,548
7,513,684
2.659.549
1,012,059
1,588,526
208,563,071
179,078
2,042,789
7,250,291
123,240,232
60,442,296
1 1 ,423,889
2,861,216
588,652
534,627
57,551,866
•214,123
12,705,715
25,921,399
13,405,291
2,969,445
2,335,893
10,194,531
•118,215
1,975,539
2,886,493
2,179,314
1,101,321
1,931,648
3,534,844
384,328
1,549.815
1 ,060,805
311,434
228,461
10,705,731
•145,020
826,666
3,242,987
3,567,629
1,383,955
1,539,475
82,662,403
13,624,562
17,365.064
13,902,438
10,452,167
25,189,872
2,021,626
88,456
14,827
2,325
1,066
6,545,167
28,297
204,529
514,198
4,472,140
1,189,557
120,582
14,199
1,288
377
483,293
•4,659
178,743
234,925
58,074
5,450
1,442
24,563
5,007
13,947
4,799
633
177
61,627
•3,309
11,196
28,461
1 5,083
2,603
975
218,264,227
21,101,168
42,649,964
37,354,157
30,076,912
79.999,189
6,742,434
284,559
45,572
7,070
3,204
20,418,097
67,748
523,765
1,423,411
14,049,709
3,908.829
393.160
46.094
4,164
1,219
1,569.440
•10,716
564,565
778,687
192,793
17,951
4,708
73,930
225,747
•2,860
•6,159
29,733
88,773
27,760
88,271
10,307
32.286
2,180
6,853
1,090
3,405
76.517
14.287
44.051
15.537
2.070
572
198.372
•7,611
34,555
93,861
50,496
8,637
3,213
71,803,383
4,891,924
15,493,938
13,729,928
10.405,066
25,157,453
2,018,796
88,082
14,813
2,320
1,063
6,545,167
28,297
204,529
514,198
4,472,140
1,189,557
120,562
14.1
1.288
377
483,293
•4.659
176,743
234,925
58.074
5.450
1.442
74,251
•2.860
29,733
27,761
10,355
2,332
1,210
24,563
5,007
13,947
4,799
633
177
61,627
•3,309
11,196
28,461
15,083
2,603
975
199,822,969
561,516
8,027,454
17,042,396
21,928,469
118,126,000
27,873,719
3,106,464
1,452,481
635.244
1,069,227
57,139,924
23,610
302.708
1,223.113
28,066,335
19,763,700
5,271,417
1,717,670
396,867
374,503
27.089.550
•72.892
4,694,475
11,438,797
7.432,985
1,880,226
1.570.175
5,218,228
•39,438
723,896
1,274,752
1,206,741
687,604
1,285,798
1,849,827
157,435
718,220
613,925
204,557
155,689
5,704,847
•47,936
313,619
1,451,485
1,985,170
673,429
1,033,208
71,803,383
4,891,924
15,493,938
13,729,928
10,405,066
25,157,453
2,018,796
88,082
14,813
2,320
1,063
6,545,167
28,297
204,529
514,1
4,472,140
1,189,557
120,582
14,199
1,286
377
483,293
■4,659
178,743
234,925
58,074
5,450
1,442
74,251
•2,860
29,733
27,761
10.355
2.332
1.210
24,563
5,007
13,947
4,799
633
177
61,627
•3,309
11,1
28,461
15.083
2.603
975
199,822,969
561.516
8,027,454
17,042,396
21,928,469
118,126.000
27,873,719
3,106,464
1 ,452,481
635,244
1 ,069,227
53,358,715
18,257
267,842
1,112,304
26,411,050
18,473,719
4,797,650
1,552,334
367,520
358,040
24,839,246
•72,294
4,609,665
10,795,294
6,469,731
1,564,681
1,327,582
4,882,722
•39,311
718,756
1,232,388
1,120.460
625.044
1.146,762
153,510
683,804
558,850
179,174
136,256
5,036,398
•47,680
306,757
1,370.154
1,740,863
727,931
843,012
3,781,208
5,353
34,866
110,809
1,655,285
1,289,980
473,768
165,336
29,347
16,464
2,250,303
•598
84,810
643,503
963,254
315,545
242,593
335,507
•127
5,140
42,364
86,280
62,559
139,036
138,233
3,925
34.416
55.075
25.383
19.433
668,449
•256
6.862
81.331
244.307
145.498
190.196
74
Individual Returns/1981
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!
Type of (ax computation by size
of adjusted gross income
Average
Numt)er
of
fetums
Numt^er
of
returns
Income tax
after credits
NumtMr
of
returns
Additional tax
for tax preferences
Retums with regular tax computation only
Total
Under $5,000
$5,000 under $10.000
$10,000 under $15,000
$1 5,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more
Returns with income averaging tax
computation only
Total
Under $5,000
$5,000 under $10,000
$10,000 under$15,000
$1 5,000 under $20,000
$20,000 under $50.000
$50,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1.000,000
$1 ,000,000 or more
Returns with maximum tax computation only
Total
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 alternative and
regular tax computation
Total
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 alternative and
income averaging tax computation
Total
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 alternative and
maximum tax computation
Total
Under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000,000
$1.000,000 or more
Footnote(s) at end of table
S78
189
170
215
370
1.084
3.929
11.644
22.785
43.671
4,656
•128
474
2,739
16,587
57,898
168,234
4,519
■44
173
1,526
8.332
26,826
114,906
5,628
784
2,468
11,476
40,100
109,791
10,847
•77
613
2,858
16,198
55,896
195,073
71,819,123
4,900,491
15,499,721
13,730,422
10,405,483
25,157,932
2,018,796
88,082
14,' T
i-,320
1,163
6,S4$,167
28,297
204,529
514.198
4.472.140
1.189,557
120,582
14,199
1,288
377
483,293
•4,659
178.743
234.925
58.074
5.450
1,442
74,251
•2.860
29,733
27,761
10,355
2,332
1,210
24,563
61,627
•3,309
11,196
28.461
15.083
2.603
975
202,706,045
573.798
8.129.755
17.288.952
22.220.716
119,865.904
28.275.116
3.152,502
1,473,290
643,779
1 ,082,234
54,084,140
18.463
271.091
1,126,157
26,764.083
18.722.622
4,866.920
1.572,890
372.418
369.498
25,029,922
•73.118
4,657,321
10,883,732
6,505,963
1,573,420
1,336.368
4,948,513
•39.763
736,616
1.249.136
1.134.362
631,811
1.156.824
1,732,713
5.007
155,396
13.947
691.544
4,799
565.932
633
180.951
177
138.889
5,078,442
•48.244
309,683
1,384,721
1,755,781
732,492
847,521
68,752,310
3,048,472
14.942.911
13.488.276
10.255.274
24.909.397
2,002.694
87.213
14.716
2.300
1.057
6,484,424
24.048
200.263
510.643
4.432.679
1,181,381
119.627
14.129
1.277
377
481,206
•4.659
177.907
233.793
57.971
5.435
1.441
74,181
•2.860
29.733
27.761
10,353
2,295
1,179
24,451
61,627
•3,309
11.196
28.461
1 5,083
2,603
975
7,230,575
25,421
753,154
628,335
747,937
3.694.188
1.025,262
169,278
83,638
39,010
64.352
2,399,561
2,894
14,295
52,645
1,014,841
903,133
281,974
92,832
21,266
15.680
1,112,848
•9.451
213.762
488,193
286,035
59,264
56,143
227,402
•782
18.739
48.063
60.940
29.709
69,170
83,440
5,007
7,180
13,836
26,06C
4.799
29,29C
632
11,581
177
9,330
232,220
•564
13.301
72.595
76.563
29.143
38.035
69,505,880
4.665.493
13.803.254
13.564.072
10.320,829
25.044.032
2.003,953
86,586
14,325
2,284
1.052
6,484,577
25.857
201.151
506.981
4.434.974
1.180.510
119.306
14.140
1,283
375
481,440
•4.132
178.282
234.195
57,947
5.443
1.441
74,068
•2.860
29,665
27,656
10,348
2,330
1,209
24,543
5.007
13.947
4.781
633
175
61,296
•3.309
1 1 .098
28.242
15.076
2,598
973
195,475,469
548.377
7.376.601
16.660,616
21.472.779
116.171.716
27.249.853
2.963,224
1 ,389,652
604,769
1,017,882
51,684,580
15.568
256.796
073.512
,749.241
.619.489
,584.945
,480.058
351.152
353,817
23,917,074
•63,667
4,443.560
10.395.540
6.219.928
1.514.156
1 .280,225
4,721,110
•38,981
717,877
1,201,074
1,073,422
602,102
1,087.654
1.649,272
148,216
665,484
536,642
169,370
129.559
4,846,222
•47.680
296.382
1.312.125
1.677.198
703.350
809.466
119,528
•103
3.266
3.642
3.390
44.327
44.402
14.170
5,040
813
375
•250
•558
23,502
31,211
14,344
4,801
638
171
5,579
•47
548
3,454
1,267
181
82
8,303
2,291
••665
1,106
242
78
2,138
1,309
576
160
93
681,229
•255
5.122
9.250
12.639
107.373
157,582
151,719
117,225
45,384
74,479
•56
•310
42,517
144,819
154.086
121,943
37,624
26,837
28,498
•1
664
7,266
8.838
4.381
7.346
1.610
5.707
2.8/b
19.875
2 475
62,621
827
35,545
516
70.053
••3,127
19,476
12,359
8.029
2.042
3.345
4.699
7.910
Individual Returns/1981
75
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!
Type ol tax computation by size
ol acjjusted gross income
AtJditionai tax for lax
prglerences— Continued
Minitnum tax
Numtier
of
returns
Alternative
minimum tax
Total income tax
Number
ol
returns
income
subject
to tax
Adjusted
gross
income
Average
income
|3<)
Returns with regular tax computation only
Total
Under $5.000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20.000
$20,000 under $50.000
$50,000 under $100,000
$100,000 under 3200,000
$200,000 under $500,000
$500,000 under $1 .000.000
$1 .000,000 or more
Returns with Income averaging tax
computation only
Total
Under $5.000
$5,000 under $10.000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 under $500.000
$500,000 under $1,000,000
$1,000,000 or more
Returns with maximum tax computation only
Total
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 alternative and
regular tax computation
Total -.
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 alternative and
Income averaging tax computation
Total
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 alternative and
maximum tax computation
Total
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 .
72,395
•36
•51
•752
2.107
23,021
33.436
8.867
3.298
573
234
3.196
11.413
6.630
2.226
179
27
4,765
•478
3,195
926
129
37
1,539
810
615
79
35
1,011
441
102
28
277,318
•79
•404
•656
6.929
47.808
88.143
56.303
42.328
18.208
16,460
4.773
20.151
28.409
21.617
6.603
2.415
9,906
•274
3,837
3,344
1,384
1,066
1.588
5.616
2.408
13.059
1./'B9
29.710
447
14.837
261
21,326
14,472
2.308
6.811
1.990
3.363
1.299
1.212
851
589
54,142
•67
3,217
2,908
1,328
23,230
13,442
6,770
2,595
381
204
•250
•558
20.382
20,245
8,206
2,962
522
156
930
•47
•70
304
401
60
48
2,501
•24
547
1,099
501
330
854
••56
561
414
161
64
403,912
•176
4.718
8.595
5.910
59.565
69.439
95.416
74.897
27.176
58.019
445,226
•56
•310
37.745
124.668
125.677
100.326
32.022
24.422
18,591
•1
•389
3,429
5.493
2,998
6,280
109,253
•92
6,816
32,911
20,707
48,727
28,519
••819
12,665
10,369
4,666
14,046
743
2,133
3,849
7,321
69,539,930
4.665.596
13.804.882
13.567.196
10.322.824
25.061.543
2.011.586
88.113
14.801
2.323
1.066
6,501,942
25.857
201.401
507.002
4,446.309
1,185.452
120,075
14.182
1.287
377
481,673
•4.179
178.351
234.291
57.968
5.443
1.441
74,247
•2.860
29.733
27.761
10.352
2,332
1.209
24,561
5.007
13.947
4.799
633
175
61,519
•3.309
11,098
28,461
15,076
2.601
974
196,156,699
548.632
7.381,723
16.669.866
21.485.619
116.279.089
27.407.436
3.134.943
1.508.877
650.154
1 .092.361
52,212,772
15.568
256.852
1.073.822
25.791.759
17.964.308
4,739.031
1.602.001
388.776
380.655
23,945,570
•63,669
4.444.224
10.402.805
6,228.765
1,518.537
1,287.571
4,914,911
•38.981
723.584
1 .220.949
1.136.043
637.647
1.157.707
1,692,264
148.221
668.607
558.119
181.729
137,588
4,864,218
•47.680
296,382
1.314.167
1.680.543
708.049
81 7,396
177
22
79
123
147
193
286
417
567
642
87
126
148
209
297
415
560
660
712
416
•297
350
401
465
511
551
482
•330
366
423
521
579
599
479
386
431
524
584
602
454
•329
359
405
471
512
531
138
13
57
97
118
155
222
280
354
414
446
199
345
354
409
427
426
370
•311
299
333
383
408
419
(35)
2,373
40
425
1,199
2.056
4.616
13.557
35.441
101.631
279,636
1.024,729
7,977
61
550
9/
1.256
118
2,088
169
5.767
235
15.102
314
39.301
40 ;
112.825
456
301,845
52/
1.009,695
346
49,547
283
•13.666
29«
24,864
330
44,281
388
107,256
425
278.631
457
892.906
362
66,193
312
•13.630
309
24.336
328
43.961
37b
109.710
404
273,434
418
956,783
68,895
29.603
47.939
115.882
287,092
777.333
78,930
•14.409
26.472
46.174
1 1 1 .420
272,013
838.355
•Estimate stiould be used wilti caution because of ttie small numtwr of sample returns on which it is based
"Data combined to avoid disclosure of information for specific taxpayers
tOata deleted to avoid disclosure of information lor specific taxpayers. Deleted data are included in the appropriate totals.
NOTE: Detail may not add to total because of rounding.
76
Individual Retums/1981
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111
80
Individual Returns/1981
Table 3.3— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted Gross
Income
[All figures are estimates based on samples — money amounts are in thousands ol dollars!
Size of adjustdd gross income
Total income lax as a perceni of adjusted gross income
Number o(
returns
Adjusted
gross income
less delicil
Total
income tax
Under 3 percent
Number of
returns
Adjusted
gross income
less delicit
Total
income tax
3 under 5 percent
Number of
returns
Adjusted
gross income
less deficit
-m_
J61_
All returns
Tom
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 undef $15,000
$15,000 under $20, 000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more .
Joint return*
Tom
No adjusted gross income
$1 under $5,000
$5,000 under $10,000,
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
Nonjoint returns
Tom
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15.000
$15,000 under $20.000
$20,000 under $30.000
$30,000 under $50.000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more -
76,724,724
15.310
4.668.604
13.836.457
13,770.105
10,833.782
16,191.005
13.331.398
3.425,149
514,804
137,910
40,271,632
12.415
9.641
2,313.457
4,989.463
5,746.962
11,663.742
11.829.337
3,130.060
466.413
120.142
3«,453,0»2
2,895
4.659,163
11.523,000
8.780,642
5.086.820
4.527.263
1.502,061
295,089
58.391
17.768
1,721,173,466
— 1.181.759
18.564.192
105.585,821
170.541,946
188.719,480
398.485.525
500,561,679
218.264.450
67.504.504
54.127.629
1,222,734,642
—953.173
31.956
19,490.681
62,632.761
100,730.852
290,033.372
445,567.226
199,113.880
59,880.355
46.206.732
496,436,824
—228,586
18,532,236
86,095,140
107,909.186
87,986,628
108,452.154
54,994.452
19,150,570
7,624,149
7.920.896
284,126,969
135.944
561.410
7,413,101
16.938,334
22.572,204
55.657,112
86,592,344
51,014,719
21,505.796
21,738,025
207,733,690
112,164
15,262
603,566
4.092,452
9.450,352
36.087,509
74.525,763
45.676,043
18.792,875
18.377.702
76,395,299
23.779
546,148
6.809.535
12.845,881
13.121,851
19.569,603
12.066,581
5.338,676
2.712,921
3.360.323
5,664,061
2.592.727
2.213,273
596,067
224,012
149,693
52.886
28.896
5.731
777
2,166,281
1,295.105
476.046
166300
130.579
47.906
24.769
4.865
691
3,697,780
2,592,727
918.168
120.021
37.712
19.114
4.979
4.127
646
86
9.800,335
16,660,619
7,051,401
3,836,003
3,579.820
1,973,670
1,957.389
741.813
279.01 1
26,703,190
10.442,417
5.626.070
3.207.931
3.110.957
1.777.864
1.678.531
636.558
222.861
19,376,671
9.600.335
6.418.201
1.425.331
628.072
468.863
195.807
278.657
105.255
56.150
756,569
152.341
280.055
123.915
70.418
56165
30.725
25.939
12.872
4.139
439,737
165.332
100,937
59,575
49.713
26.546
23.423
10.917
3,293
316,851
152.341
114.724
22.977
10.843
6.472
4.179
2.516
1.954
846
4,903,634
1.743.606
1.465.614
1.143,455
265,646
189,956
51,575
19,745
3.292
745
2,029,661
605.870
962.600
219,623
173,030
48.196
17,008
2.857
677
2,873,773
1,743.606
879,744
160.855
46.023
16.926
•3.379
2.737
436
68
7.746,735
11.444,687
13,521,154
4,542.136
4,495.976
1,945.342
1.242.766
456.127
216.004
5.295.359
11.357,281
3.764,803
4.100.980
1,613,485
1 ,076.270
394.207
194.745
17,613,799
7.746.735
6149.328
2.163,873
777,334
394.998
•131.857
166.495
61.920
21.258
Size of adjusted gross income
Total income tax as a percent of adjusted gross income — Continued
S under 7 percent
Numtier of
returns
Adjusted
gross income
less deficit
Total
income tax
7 under 1 percent
Numtjer of
returns
Adjusted
gross income
less deficit
Total
income lax
to under 12 percent
Number ot
returns
Adjusted
gross income
less deficit
_ii02_
J12L
i13L
JUL.
jisL
_ii6i_
All returns
Tom
No adjusted gross income
$1 under $5.000
$5,000 under $10.000
$10,000 under $15.000
$15,000 under $20.000
$20,000 under $30.000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
Joint returns
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50.000
$50,000 under $100.000
$100,000 under $200,000
$200,000 or more
Nonjoint returns
Tom
No adjusted gross iricome
$1 under $5,000
$5,000 under $10,000
$10,000 under $15.000
$15,000 under $20.000
$20,000 under $30.000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200.000 or more
Footnote(s) at end ol table
-il2_
5,972,558
132,116
3.022,224
1.632.079
629.459
415.911
114.309
21.927
3,479
1,052
2,749,390
•150
400.663
1. 303.606
551.333
368,640
101,035
19,635
3.032
896
3,223,166
131.968
2.621.361
328.473
78.126
47,271
13.274
2.092
447
156
67,572,839
381,970
20,225,410
19,986.275
10.889.313
9.770.804
4.126.594
1.402.449
443.195
346.830
•167
3.659,622
16113.559
9.558.400
8.665.546
3.619.314
1.267.699
389.343
291.490
381.783
16.565.768
3.872.716
1.330.912
1.105,258
507.260
134.550
53.652
55.340
23.092
1.212,474
1.207.169
668.049
599.064
247,873
85,062
26,886
20,662
•13
213.861
971,480
587.406
530,224
217,777
76,623
23,434
17,261
1,452,254
23.060
996.613
235.669
80.643
68.840
30.096
6.439
3.452
3.401
136.426
4.550.742
3.233,595
2.467.329
1.686.562
450.804
46,232
5.231
1,616
6,254,106
•1,856
•5.499
1.996.461
2.214.780
1.556.295
429.685
43.660
4.578
1,374
134.572
4,545.243
1,237,114
252.549
132,287
21.119
2.672
653
244
390.242
33.908.960
40,696.412
42,342.412
40,390.663
16,061.910
2,957.322
667.565
750.043
120,531,154
•7.236
•45.790
25,933.627
36.007.672
37.266.549
15.294.110
2.765.270
584.225
624.475
383.006
33.863.160
14.662.565
4.334.740
3.122.014
767.600
192.052
83.339
125.668
15,420,984
33.664
2,916.638
3.432.368
3.662.111
3.568.622
1,411.436
257.000
55.750
64.394
10,446,192
•677
•3.566
2,153.132
3,309,143
3,292.346
1,346.770
239,634
49,094
53,829
32.986
2.912.072
1.279.236
372.968
276.276
64.666
17.366
6.656
10.565
10,116,234
43.672
2.445.213
1.949.770
2.209.686
2.677,444
726.299
57.247
5.744
1.160
•465
•2,478
241,181
1.810.293
2,515.299
693,727
61,600
4.693
948
43,187
2.442.735
1.708.589
399.392
162,145
32,572
6,747
1.161
212
179,310,556
164.674
22.204.629
23.452,772
38.642.631
64.346.966
25.786.087
3.521.629
720.214
471.032
•2.362
•17.152
3.478.742
31,662,419
60.576.451
24.601.223
3.154.333
575.273
381.468
54,641,124
162.222
22.167.477
19.974.030
6.760.213
3.770,636
1.164.864
367,296
144,941
89,544
Individual Returns/ 1981
81
Table 3.3— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted Gross
Income — Continued
Total income lax as a perceni ot adjusted gross income— Continued
12 under 15 percent
15 under 17 percent
17 under 20 percent
Size of adjusted gross income
Number ot
returns
Adjusted
gross income
less deficit
Total
income tax
Number of
returns
Adjusted
gross income
less deficit
Total
income tax
Number of
returns
Adjusted
gross income
less deficit
Total
income tax
(19]
(20)
121)
123)
(26)
(27)
All returns
14,882,082
•10,866
95.492
4,683.013
1,962.882
5,353.112
2.624,269
142.522
8,251
1,675
8,250,244
•537
•3,127
758.570
4,816.804
2,528.140
134.560
7.051
1.455
6,631,838
•10.866
94.955
4.679.886
1,204.312
536.308
96.129
7.962
1.200
220
329,778,703
•49,496
744.229
58,307.986
34.763.750
131,764.201
93.741.059
8,589,203
1,066,225
732.551
233,410,026
•5.260
•40,251
14.200.419
119.202.915
90,344.865
8.055.837
925.266
635.212
96,368,677
•49.498
738.969
58,267.735
20.563.331
12.561.286
3.396.195
533,367
160,958
97,339
44,532,127
•6,117
99,391
7.804,765
4.609,318
17.767,657
12.821.136
1,176.460
146.187
99.098
31,533,033
•689
•5,334
1.800.537
16,049.068
12.361.490
1.103.990
126.343
85,582
12,999,095
•6,117
98,702
7.799,431
2.808,781
1,718,589
459.646
72.470
21.644
13.515
7,437,252
18.977
500.494
1.803.028
2.312,076
2.603,359
188,728
8,975
1.615
4,366,756
•413
• 1 .829
■587
1.696.699
2,475.026
182.712
8,204
1.286
3,070,496
18.664
498.665
1.802,441
615,377
128,333
6.016
771
329
205,483,890
161,477
7,206.909
30,236,020
59,913.376
95,027.695
11,168.676
1.131.358
636,178
148,444,485
•3,286
•25,186
•10,859
45.494.448
90.576,762
10.791.437
1,041.188
501.318
57,039,405
158.191
7,183.723
30,225.161
14,418.928
4.450,933
377,439
90.170
134.860
32,813,444
25.128
1.102.474
4.850,951
9.526.128
15.228,090
1.797,945
181,170
101,558
23,711,458
•522
•4,165
•1,799
7.209.407
14.511.747
1.737,157
166,665
79.996
9,101,986
24.606
1 ,098,309
4,849.153
2,316.721
716.343
60.788
14,505
21,562
7,352,657
•2,347
•402
22.141
1.224.065
1.889,086
3,716,653
479,557
13.825
2.559
4,382,745
•2.347
•48
•2.312
399,868
3.502,329
460,651
13.033
2,157
2,969,912
•354
22,141
1.221,773
1.489,220
216,324
16,906
792
402
239,551,793
•7,949
•2,602
293,979
22.591,196
45.985,667
139,797,107
28,135,244
1,765.960
972.089
173,154,316
•7.949
•438
•44.877
11,449,392
132,197,193
26,999.782
1.655.143
799,542
66,397,477
•2.164
293,979
22,546,319
34,536,275
7,599.913
1,135.462
110.617
172,547
44,079,985
_
•1.432
S5 000 under SI 000
•494
52,782
S15 000 under $20 000
4,046,285
8,464.160
$30 000 under $50 000
25,762.172
5,245.092
$100 000 under $200 000
326.848
180.720
Joint returns
31,860,124
•1.432
•77
$10 000 under $15 000
•7.643
$20 000 under $30 000
2,014.540
24,347.968
5.033.192
$100 000 under $200 000
306.416
148.656
Nonjoint returns
12,219,860
_
$1 under $5 000 . .
_
•417
52,782
$15 000 under $20 000
4,036.442
$20 000 under $30 000 . .
6,449,620
1.414.204
211.900
20,432
32,064
Total income tax as a perceni of adiusted gross income— Continued
20 under 25 percent
25 under 30 perceni
30 under 40 percent
Size of adjusted gross income
Number ot
returns
Adjusted
gross income
less deficit
Total
income tax
Number of
returns
Adjusted
gross income
less deficit
Total
income tax
Number of
returns
Adjusted
gross income
less deficit
Total
income tax
1281
(291
(30)
(31)
(33)
(34)
(35)
(36)
All returns
Total . .
5,170,840
•1.832
•1.793
•2.516
44,239
1.472.520
2.417.771
1.183.290
41.386
5.493
3,076,038
•1.832
•1.793
•56
•646
2,016
1,692,048
1,135.132
37.605
4.908
2,094,802
•2.458
43.593
1 .470.504
525.723
48.158
3,781
585
215,923,375
•7.026
•14,130
•33,263
818,385
37.167,840
98.992,922
71.657,147
5.140,520
2.092.144
155,367,496
•7.026
•14.130
•756
•12,169
54.020
80.172.944
68.672.718
4.645,505
1,768,229
60,555,879
•32.507
606.216
37.113.820
18,819,978
2,984.429
495.015
303.915
47,784,333
■1.585
■3.210
•8.008
175,877
6,055,713
21.729,270
16.170.091
1.168,159
472,421
34,447,020
•1.585
•3,210
•161
•2.607
12.128
17,480.479
15,485.635
1.056.690
404,525
13,337,313
•7.847
173,270
8,043.585
4.248.791
684.456
1 1 1 .469
67,896
1,485,454
••20
•83
•601
39.272
501.974
847.239
87,457
8,808
962,882
••16
•63
•29
•1,687
102.533
768.962
81.929
7.643
522,572
•4
•572
37.585
399.441
78,277
5,526
1,165
91,204,794
••180
•1.197
■11,627
992.076
20,135.415
55,960.705
10,914.183
3.189.412
68,851,447
••153
•1.197
•514
•45.474
4,618,501
51.079,315
10.209,407
2.696,886
22,353,347
•27
■11,113
946,602
15.316,913
4,861.390
704.776
492.526
24,755,667
"50
•313
•3.155
263.240
5.360,692
15.207.121
3.036,356
884,739
18,696,990
••42
•313
•151
•11,811
1,239.217
13,855.497
2,840.624
749,335
6,058,677
•7
•3,004
251.429
4,121.475
1 .351 .625
195.734
135.404
768,566
•2,648
•110
•4.168
•2.076
827
58,637
392,933
264,463
42,704
579,884
•489
•110
•3,961
■1.858
■356
1,310
288,285
244,437
39,078
188,682
•2.159
•207
•218
•471
57,327
104,648
20,026
3,626
81,839,526
•9.586
•985
•51,552
•32,959
20,128
2,536.935
30,267.698
34,647.436
14,272.247
68,411,272
•1.032
•985
•49,241
•29,431
■8.022
49,262
23.324,569
32,077,637
12,871,093
13,428,255
•8,554
■2.311
■3.528
■12.106
2,487,673
5.943,129
2.569,800
1,401,154
28,050,359
$1 under $5 000
•3.420
$5 000 under $10 000
•366
$10 000 under $15 000
•18,325
$1 5 000 under $20 000
■11.151
$20 000 under $30 000
6.696
$30 000 under $50 000
802.165
9.969.262
$100 000 under $200 000
12.112.345
5.126,628
Joint returns
Total
23,456,267
$1 under $5 000
•337
$5 000 under $10 000 . . .
■366
$10,000 under $15.000
■17,609
$15 000 under $20 000 . .
■9,990
$20,000 under $30,000
■2,806
$30,000 under $50 000 ....
17.726
$50,000 under $100,000
7,586.973
$100,000 under $200,000
11,192,965
4,625.495
Nonjoint returns
Total
4,594,092
_
$1 under $5 000 . . .
•3.083
$5,000 under $10,000
$10,000 under $15.000
■715
$15,000 under $20,000
■1.162
$20,000 under $30.000
•3.890
$30 000 under $50 000 . ...
784,439
$50,000 under $100,000
2,380,289
$100,000 under $200,000
919,360
$200,000 or more
501,133
Footnote(s) at end of table.
82
Individual Returns/1981
Table 3.3— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted Gross
Income— Continued
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Size ot adjusted gross income
Total income lax as a percent of adjusted gross income — Continued
40 under 50 percent
Adjusted
gross income
less deficit
50 under 70 percent
Total Number of
income tax returns
Adjusted
gross income
less deficit
Total
income tax
_13ej_
1391
All returns
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15.000
$1 5.000 under $20.000
$20,000 under $30.000
$30,000 under $50.000
$50,000 under $100.000
$100,000 under $200,000
$200,000 or more
Joint returns
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
Nonjoint returns
Total
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
•34
•2.146
••211
•2,236
4.822
14.889
61.848
52.218
97,988
•34
•508
"210
•2.217
4.742
1,502
42,524
46.251
40,416
•19
•80
3.387
9.324
5.967
30,491,785
•164
•14.884
••2.934
•50.463
191,174
1.246,762
9.043.679
19.941.504
•164
•4,645
••2.923
•49.955
187.494
121.308
6.522.969
17,454.531
6,147,795
•508
•3.680
1.125,474
2.520,910
2,486.974
13,433,071
•6.871
••1.333
•20.489
80.755
532,965
3.912,987
8.877,597
•74
•2.216
••1.328
•20.279
79.196
52.261
2.795.322
7.761.434
•210
•1.560
480.704
1,117.665
1,116.164
KOI
JUL,
31,881
•606
•245
•1,921
■208
•87
5.594
1.509
4.641
17.070
18,187
•606
•20
•146
•110
•63
2.318
1.226
1.248
12.450
•225
•1.775
•98
•24
•3.276
•283
3.393
4.620
11,034,082
•1.916
•1.661
•26,134
•3.658
•2.285
227.688
124,676
684.410
3.961,655
7,915,185
•1.916
•127
•2.156
•2.140
•1.602
100.811
98.921
167.183
7.540.329
•1.534
•23.978
•1.518
•683
•126.877
•25.755
517.227
2.421.325
Ji2l_
•1.211
•1.117
•13.327
•2.025
•1.346
144.249
68.117
368.794
5.607,415
•1.211
•76
•1.187
•1.208
•949
63.468
54,167
94,219
4.212,939
1,778,177
•1.041
•12.141
•816
•398
•80.781
•13.950
274.575
1.394.476
Total income tax as a percent ot ad|usted gross income— Continued
70 under too percent
too percent or more
Number ol
returns
Adjusted
gross income
less delicit
Total
income tax
Numtier ot
returns
Adjusted
gross income
less deficit
Total
income tajr
1431
1441
(451
1461
(471
(481
All returns
Total
2,463
•1.023
••61
•87
113
218
259
369
333
2,293
•1.023
••59
•87
112
170
222
363
257
170
••3
•48
•37
6
76
304,430
•3.192
••373
•1,641
3.189
8.902
20.340
46.543
220.249
241,219
•3.192
••356
••
•1.641
3,168
6,638
18,177
45,867
162.180
63,211
••38
•2.264
•2.163
676
58,069
243,113
•2.410
••345
•1.329
2,359
7,684
16,577
36.592
175.617
191.508
•2.410
••331
•1.329
2.341
5.649
14.698
36,059
128,791
51,606
••33
•2.035
•1.978
533
47.026
18,077
15.310
896
147
592
444
88
229
176
112
83
14,471
12.415
818
140
135
433
77
172
136
74
71
3,606
2,895
•76
•7
•457
•11
•11
•57
•40
38
12
-1,078,715
-1,181,759
1,000
1,024
7.981
7.730
2.151
9.160
12.224
15.076
46,679
-871,059
—953,173
897
960
1.575
7.558
1.894
6.761
9.513
10.584
42.352
-207,656
-228.586
•103
•44
■6,406
■172
■257
■2.419
■2.710
4,492
4,327
297,818
135.944
8.958
5.231
11.887
11.843
4.898
12.915
22,185
22,161
61,797
245,131
112.164
7.261
5.105
4.786
1 1 .532
4.001
10.235
17.423
16,052
56.571
52,687
23.779
■1.697
•126
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under $200.000
Joint returns
Total
No adjusted gross income
$1 under $5.000
$5,000 under $10.000
$10,000 under $15.000
$15,000 under $20,000
$20,000 under $30,000
$30,000 under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 or more
Nonjoint returns
Total . .
No adjusted gross income
$1 under $5,000
$5,000 under $10,000
$10,000 under $15,000
■7.101
■311
■896
■2.680
•4.762
6.108
5.226
$1 5,000 under $20,000 . . .
$20,000 under $30.000
$30,000 under $50,000
$50,000 under $100.000
$100,000 under $200,000 ,
$200,000 or more
"Estimate should be used with caution because of the small number ot sample returns on which it is based.
"Data combined to avoid disclosure ot inlormation for specific taxpayers
NOTE Detail may not add to total because o( rounding
Individual Returns/1981
83
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$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,00
$1,000,000 or more . . .
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$2,000 . .
$3,000 . .
$4,000 . .
$5,000 . .
$6,000 . .
$7,000 . .
$8,000 . .
$9,000 . .
$10,000. .
$11,000.
$12,000.
$13,000.
$14,000-
$15,000-
$16,000-
$17,000-
$18,000-
$19,000.
$20,000
$25,000 .
$30,000
$40,000 -
$50,000 -
$75,000 -
$100,000
3r $200,000
3r $500,000
3r$1,000,0C
more - - -
000. ,. .
$2,000 .
$3,000 .
$4,000 .
$5,000 .
$6,000 .
$7,000 .
$8,000 .
$9,000 .
$10,000.
$11,000
$12,000
$13,000
$14,000
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$25,000
$30,000
$40,000
$50,000
$75,000
$10,000 unde
$11,000 unde
$12,000 unde
$13,000 unde
$14,000 unde
$15,000 unde
$16,000 unde
$17,000 unde
$18,000 unde
$19,000 unde
$20,000 unde
$25,000 unde
$30,000 unde
$40,000 unde
$50,000 unde
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
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$1 under $1,
$1 ,000 unde
$2,000 unde
$3,000 unde
$4,000 unde
$5,000 unde
$6,000 unde
$7,000 unde
$6,000 unde
$9,000 unde
$1 under $1,
$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
$75,000 und
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86
Individual Returns/ 1981
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87
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CM o in r- o '-CMtoooo o)t*-too>f^ io(Dcooo»- o*-cotom inco^coo u> oi cococotoo oiCM'VtDO oun ■* into .,
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r -vi^ op^ «n
CO 00 O) CM (D t3) (onocMcg mcon
^ o T CO T- moincMO)
in(Di-0)co co-fi-cgcocD
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coco or^tooico OiiO'-oo)
into" CO* (p (--' (p CO* * T-'
-^^ - ^- - _a>'- oiftr^tor-- o» i^
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CM cm" cm" co" CO V ^" ^" ^" in" in in m* to* cm cm to' m" lo co' m' o" co" co i/i"
cocoincoto 1— I-"— o
m
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in" in o)' cm' cm' r-' r-' ^'' r*.' r-' m' eg" (-*' m" ai co" <S} r^ r-" tn"
• y-atcn '— '—
nco cMcototooj r^^Di-f^flO »-ooqcmo mincMcoai r^co^-tor* m
no cotocMtocM r-i-tor^p«- oegtoioo otor-tDO} vococor^ ^-
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t V inmmu'
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tococbeoin aia><D-f cr> cg^'-too) ooi^eocg*- --tDOineg m^o^m ^ in motom^ ovcMOtO cocoinegto ^tococoo tonootT^ inor-com
cgintoiot^ inco"ceo(D or^inoeo cO'-'^tDO) moocO'TCO of^ococM at to iD'-cmcmt- ojp^vm^ O'-V'-oi inco'^coo mooxDi' —
to" to" CO ■v' eg' ^' in" co" in to" eg" to" n" in" eg" in^'coV'-" Tftooicnto" inajh-'Vin cm cm" " o^'co'co' ■w' ^"'-"cM'm" f-^'o'-wcoo" W(M"co"eM" oo'o'o"'-"*-" coh
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INN I I I I I Mill I I I I I I I I I I I I I I I
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T- (DVi-oco eoT-f^OT- oio-^CM*- O) CM CM r^ »- moinoco
■■- OJ CO co_ r^ o_ ^_ N- ^_ CO to (\ o CO m CO co t- to »- co ^_ eo ^ co f^
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CD (ocotoinco ■^tninin'- cg*-i-om
1- i-i-CMCM CMCMCMCMcg CM CM cg CM *-
coinmtDin mr^»-inco cocmoocdco to cm incMto
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Individual Returns/1981
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— in ^ o CO in o> iDO>r*-oco cNjocointo r*-r^cocoo <dcm'-'-oo <Dor--coo
ij '-vm«-c\j r-cMOino tooooco*- •-f^O'-co cooovin>^_ inoioiioh-
ci> * * * ^' cm' r*' r*' ^ (O oi ai ■v * ^" (O iri m" cm" ' lO cm to" o oi co co r-- co »-
• ■•■■■ * • •• •- CM ^ CO CO CM CO *-
CM O) O) o CM mcM^oo mcocotoio ^ oi •- cm in ^ cm r^ o •-
•- in r*- O CO ■^(DCDifHD to (D O co O CO (O 'I CO C'J CO 0> (D CO o
0)_ CM o in o in rv._ 00 CO •- co o r-_ 0_ to o <o co co r- co cd en m r*-
r^ CO* r- (D cm' co' ■v' ' 1-' iri iri 'T cm" * in cm' co' o tn co' co' r--' co' •-
• ■•• •• ..... .-CM-CCOCO CMCOi-
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in --" CM* ^* co' >-' CO cm' coV cm' cm' co n-" ^' cm" co' tN." co" »-" t^" ^' meo'cooo » r-'r-'ou
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Individual Returns/ 1981
89
iD'-cjh-'- r^intooto (DintT)'- o o y- ^ c
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ocMfflO co^cnno i— •— ■vojoj r~ <d Oi 'V n h-r^oDOioi mr«-r^eo^
CD i^toooco in'-T-i^r^ ooov^tn cMo<0(Ocn 'O^.^®,'^, ", ^.^.*°.
r^ -^"iffOOCO COtO^-'O"— 1— COtD"-'- "-^T— O)C0 OlOCMiflO) OOJOlf^-CD
o cyTfr^co c\io>e\jr^o tmnwr^ ocO'-oin c\ior-'-to os'-oi^gj
O) ^ 1- ^ CM CM m D C^ t^ C^ CO V CO ■«■ ^ TJ- *- ^. '-. IJl ■*, (O CO f^. O <75
cm" cm" ■«■" co' in cm" tt" cm" •- '-
n
in CO CM CO •- CO ^ O) ^ ID in ID o> o) CM o) O) CM ID CO m CO CO "- in oiotO'-'^
^^coCMoa oitooo)-- inoior-r^ cocMintoto cno>cMv^ (Oocym'S-
CMtor^cocM_ omcococo T.".'^.'\^. '°.®.^.^-^. ^-"l *".'\'^. '^.^.^.^.R.
* T-" o" ai cm" o cm" o' co' co' cm' to' ®" in" oi in" to ■v" rC in" cm" in" r--" cm t" oi' co" oi" r^" »"
■- (M 'd- r^ »-h-0)-^(0 cococMCMin CDf^ocn^ o co m o cD r- i- O) cm en
■-'-T-cMCM cococococo coco^coTT ^o^-in^^^ cqcor-oco
cm" cm' V co" in" CM ^' cm" --" ^"
ajinin (D '-
^a-mco «3 (D
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o" ■t" •«■" O* r-'
CO CM CD (D CM
CO -- r^ ocD
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CO in CO o CM o ffl in •- in omf*-(Din co in »- »- to i-cor*-
m (D CD r*- r*- r-^cocotoin tDinininin ^ o cm oiin vco
cm' cm" co" T-" --"
f- CO 00 ^ r*- "ff o CO r*-. © cD'-'-ocm ^r^r^om ocooiCMf*- ■^cocnr*-'- ^
coi^ojoco ^ to O) o en cocMtomr- f^V'-coin ootor^-cn tooomcncM r*
• CM — coo t^^^-^cMCM CMCMOicoin cofo^.'n^. '^.'oincn— o^.'^.o.'". "*.
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tocMOS cMr--oina) r*-incoCT>^ cD'vtO'^'W "-coooto T-cor-- o
— —co^ inintDcoco tDcocomm minmioin ^o_cM_cnin ^co o
cm' cm co" '-" »-' T-
r^ CO TT CO CO
CO OJtDf^ r
co" in" cm" o •«■'
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_ CO coo^ocM coh-iD'-'- cooicotnto ocMinino mor-com en ■<? co »- o to v co en c
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o" o) cm' V ^' OJ in" in" ^" co' o" o o* V co" oj O) co" o' to ©' cm to oi — — cm to ■^ co ■-
in CM CO CO ^ ^- tD o CD p^ r*- CO r^ r^ in mincDtoin cmcdi^coco i^ r*- cm
CM totocjj r- CD
,w — .— .-vocDOi (D — OJoeo cocMinincn mcoo — CM cocM^^m m coenmcoco
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co'cm'co'o" r~-"co"— "<o' — "cm'—co'V to" •-" m" cm' m' cm' co' m" to" oi cm" co" ■^" co" —" *- o"r^"cM"5en
• ,- ,- CO ^ ^ eo ^ h- to 1^ to r^ m mmincDin —to^-r^-r^ r*- h- cm ^ ocotocncM
• cm — cm — '- n CMCOCOCMCM
o tD'W- ocn CD — CD — TT cooin- en tj-oO'wcmo) cdcm — ■wm cmcocdo'-t ^ to ■■j-cm'^cocd i^cmco^^— o^rrr:"^ StPigfSI^ S'"^2° ^SKl.^fe 12
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^ r^ -r^ ^ ^ ^ ^" ^ ^ ,-'»-' W ——"—"——" to" iri r^" co" cm" — (P .-—— — — — .-—.- 1- r- T- CD m r^ CO CM — to
— o) CM r- to
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,,,_,, ,„.Meno cotfir-cDTT i^-CMtototo m — tJ)tD— — cmcococo « en coor^cocn ann-^in-rt cmsS^*^ °'52'5S C£^"^rt: ^"^GSiS ^
_ r^bcnoo -^SiincocM cotoojom incDOcncn oojcytDCM tocnmoqcn ^ o_ toinoojcD in — ■ccmco cococo_cmi^_ cMco_cntqo of--_cD'^"<T oi — -^cooi ■«-^
W rn in* in" in tC in" rr" en" r>-.* ta w" — " to" oi" r^" O) co" — O) oi o" ^" oT ^" to' iri in" ^" CM fC r«." * in (D in" in" in *- in" co" m" — co" co co o co »- h-- O) i*>- ^ — m cm to co m -* cm n
S nS^^£ SSSt^S oSS-Eo 55oSS 22Sno SSw^ K . ^-j-in moococD 5;otcm©3; wcm^-^^ SSt;'^S ®'^'^ t
CO CM CO CO o CO 03 r- CO in m tt cm o o cd r^totD ■vt m o r^ — — — — »-;. in c oq eq cm cm_ eo_ co_ — o_ en « f-. cd_ in -^t ">t T. °'. '^. '^ ° ^ ^ ^,
cm'co'co'co'cm" cm" cm" cm" cm" cm" cm" cm' cm" cm"—' T-' t-' t^ -r^ -^ to"in"in"cM'— " « — '— — — cmcmcj cmcmcm — — ^ — .-^^ eO'wincM- lo
CM — CO — CO
r^ cor*- in CO
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h-" co" o' ^'
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CM in CD o> o>
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V o CM i*~ CM in — O) 1^ in O) 1- CO in o — in to cm o> co co ^. '". "^ '" — '" — '" "
ai tt cd' in o" cm cm" eo" o' cm" r^" cm" cd' cm' to' in aS cd' in o' o' cd cd in — to co cd cd in in
m (OCMOtOf^ (DO>incMO cDOCMr*-co — vr^^tD ini-^r*-cD incM-^r^r--
(D — in en — CM ^ CO ^ CO eo cm_ cq cm_ cm cm cm eq to cm co ^_ en cm_ en cq — co_ co cm cm
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_ _ -fl- CM »- O) CO o o CO r^ »- CM ^ o> (D r-' CM i^ovotn wcMOicoto oi — incDco oo
cDcotor^ r^ CO cooi^cmco o>r^O[^in ©incor^eo — toouico r^^oji^o inoinco_in ot^
cm" cm" o" cm" to OJ v" o" CO m" ^" — — — o" co' to" co" oo" cm' co' in a in co cd eo ^ ^ in to
• • — oco cno — f^ tncoin — CD iooocmcocm r- — cm cd m eo — v (^ r- g»
into C01^0)0— — CM — CM— "-CMtO- CO CMCO'-CDCM i-CD_COCMCM O
T^ ir-" ^" »-' T-' — ' — ' »- »- ^ .- .- to in" ffl" CO eo" — 1- h»
coin — ^ _.
CM eg CM_ CO to_
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o 1^ oo 1- ^ ffl CD CD CO — CO o> O) en ^ co ^ to 'T cd_ in cq h-_ to ^-_ cm in •-
(D oi — cm" ^»" h-' — o — cm" O) 'f eo" cji to cm" to" r--' t-- — co — ^ — v co in •■
^r^f*-oo) ^coinoco "ff — cyr^- ojco-^oo to^cotocM cor*-^
cMcoco — 00 o>r--0)tDin veo-«-oo) r-coioinin cd — 0)CM_tM_ cm*-
CM"co'co'to'cM" CM CM* cm" cm" cm' Cm' Cm" CM Cm" — " — "r-"— '— '— Co" in" in" CM —
■f en to — * r^ r*-cMcoo)0 int^cDf^w O) — in ^ co O)i-^o>co oiotoor^
r^ CO i^ CM in to cococncDco coincMco"- ^ — cm cd m cM-^incoin ^ojojcocm
o> CD — in o in ^ ^ 00 oo O) — id o co in — oo co — O) cm_ co eo in — '^. f*-. oi in —
rC ■ T^ tf r^" r-' eo' in to' r-" r-' co" — ^' o" m' to' o' co" in* co' cm" cd" o' r*-' ^" — -a-' o' m" cm'
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— — — — "cm"cm'cm' cm" cm cm cm" — .-"—'—'—'— fo'iriincM"-
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90
Individual Returns/1981
SaopT-sa r^cjioh^a) ^(Qosqo ^^^tf>® T-motOT ^P5)(poi a)»-incpp ^annr^cvi wm^'-to vesio^op r^oox
5^<»r^5 r-ar^n\n nSinoo ■^a)®>o»- coO'-S'^ •-oo*cnj «a>cM^iA lA 5 cj ■* m cJdwO^ '-t-ooi)^ (p--oo(
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m cocJiao>cm" a>Vo--"a> ^"g>V^-'a> oTcnuimw Vp"(D^'V pjint^"--"^' oT'-'otpco" Q'tp^pior^" cNja>oicog> mtor^-vai cni^'cyt
^ r^«(p»-to Qinmwv *-ort(55 moi^no QwcgO'- otiof^flp*- f^'-'-Q* lAiAap^co 0)<Dina>cvi ntoooop a • r
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SCMinaiao mr^aiepo ocnjooi^ <o-v y- ini^ idoj^cmq tscsKDcna tocooaar^ cnoj^^a axDnaoe o^mcoo ^5c\jS
Ah-CMOin oocMiScNj r^tnr^ 0)0 »-fMC>ja)0 r-ortoiS ««>m^-o •- oi ^ o co »- v (c in m cooa)»-v CM(OtA<or^ jn«^»-
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91
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11
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cocoi^r^io {6c
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ooinoin eocMOfflr^ r^Of-ino) ftco — cjin
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r*-* cm" cm" co" a> o>" co r-" r--* V r~"^"in*oro Vo>o"inV
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h-o_coor-_ CM .-_ en in co_ ^.C3cmcm_.-_ f^. '■. *'^. ^. w ai«>inin^_ cOOTini^ft m.-CMO>o coococo.- ^ r^ .- v 5 cmcocmSco r^
40 f^ .- (D oo (D o m .- »- r^ (D .- CO O) CO o .- co in cm" CT) .- i^' cd (O cm ^" o* ^ .- co co" oi «> co" cm ct> O)' ^* cm co" co* t" r*-' ^' co" r*-" in t-" v" ^"
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jcDinoo o)in.-oin comacoQ ocMcom.- o>o>ocmo ^moiinco cp cm t in .- cMOCoacM
)--_cor^_eo_ '-.'-.^'^w^'l ^looinin .-oioicO'- otD*-OCM in.-(DOO or^cM^oi cMinScoco
jcog'd'to" 5"inoi'cM"(» m" co" r*" o" .-" ininoioo'co" od'ocmcoo) cocjj"oo>"o" •v"o"'r-"iriin" oJ'cMoi'cpV oTo'"*!^'
lOXD^^w mco^^-CM ^coQ^o> r-i^^o).- .-^(ON-m .-cof^h-cM in^eoT-co ^^oioflo ^ffl^co
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^ "Sr^SiS t^:^£i2R5C ^2?^'" '^!:::2S2'B 22^'fi" «>3'53''^ cMcoincDco r^co.~(o* oi(Jjocmo> (oa>a)ior- tni25.-cM
» .-(DcDcoo cococootD lo CO CM (O f^ m O) ® o ui coojiniO'- CMO<oaoa> oi^r^mm cmoiiocmcm CM<or^.-o oocMcoh- ^.-cocm
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Si ?^2?JSS 2"^"^.^ 3225*^ SSS'^3 SZZ'^'^S. ojcmoioco (OCMor^tp ^..-mooo eoQCM.-v 4cof^oim ino)« cm
>0 CM-^OCOCO 0).-»-lOin C0-V0<0(0 (DCOO.-CO « CO .- -- (I> Ul CM CM CO CM O ^ m (O S ^(DtDOtCM CMOmVh' (DCOOir^3 ^« CO
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Individual Returns/1981
93
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S^ffliop-^ a><Dtf>oo m«^r«-* CMSt-cooj inpr^coffi tpcoto^^ wSocotD <Di-'-r^tf) a>»-i-c\j(D cvjr^oj^h- cM(p<Dr^
'*wco'*ai '-:®0'-ii-, mm^OTintq uininmo cviai-into o w »- <o_(n w^_CT'-_cg_ OTO)_cniv.«> (Nna3_o_cn o_o_o_w(» mo-w
S^'cvJ'-'osf." T-'tnVw^* eyrCcji-^p oaifptpc^ eopep'r^'iri o)'c\j"^"t-"p" wr-'r^'cyi-" o'lo'cvTooo" fflpi-'r-'to Vq"^"oco aToooo"
inQCMa)C>j ootptna mtctokn^ lAooina) ico^cocm c\jocoo<s r^cvjoom or-toco^ cbQinp^ cpin^otD ooj^-r^
^ CTOi-N-^ ^mmof^ ^T-o)Om ot-cdcoO) orocoSo) h-eoh-n*- eooTfvr^ ^oa>iAO (0(Ocn<DO) ■voit-ooco ah- to
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^(p Si'^oifflr^ coinpcocM coocoAP ^coincc* <0(oa)(n'«- <D«pr^a> fflioevi*~f-
inoB CMcqi^S'* 0)0)^o_0f- a)iowis^o_ con<»i--_'-^ ".*?.^.'^.'^. •^.".0'~.° '^'^'^*l''l
eo'cpao'ioV acNrctrevTo) i-'t-'m'r^'p" (o"Va)oo
i-pc\ja)(o t-cymcoco (OiO'-eo"* copoicy
ooopcvico (O'-oBcocD iSrijiococo r^^ajco
p(»*-coco i-onor^io
5i~0)(0^ f-csicjcj^ r^co
coiotp^ eo'-comp
p»-a>co cDO)'-inc«j
eocor^oco couip^
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i-wCMPco cyco_<q
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f^inp»-eo r^ ^ ^ —
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p<p(Ocyin coajt-cMO toa>ioc\j<o cgc\jpc»P csju
DAcocop ocopini^ ^meoffli- p'veypp p«
er^r^coco ■^coi-oco ■■rco'wpa) c\ja)coco
(0»-cn^ inmo)inT- i-o<D'-^ cnj^t-n-
ncof^^O) cyf^cM^w r^a)a>pcy (oorgcu
^r^i-Ph-
CMPpr^ P CM
n" coi-'t-" ■>tu> T-'cg' ui
Sppi- pr^copevj T-.-T-PP mc4Cgc%jp c\ip»-mf^ i-ocomo) T-cof^eor^ r^f^^oup cqcouicmco »-couj<
•wcoh- pcoi-wr- (ompptn cvipcvjpin 'vmuicom itiio-^tnay eotococo'- p-^T-coifi cpt-cpcotxi f^i-^c
ooco oji-tDPO •-pT-CNJO) cilr^T-r^co tnr^cocMt- <ocM<»cgp ppi^pjp coiAcgr^cg ^eoSi^'- r^ r^ <
pp cococoio PF^'-^'- in
cococM'V*- cy
S'9Puipc\j ^ojsh-T- (Apppco ctj^i^pm co'^r»ntn ppf-peo r»p
PooP'«-P »-eyr^wp CMmcui-p egCMcnwS r^copoi- coPpooo pr*.
T- lopT-i-cu •-■vr^f^iS t-^r-cor^ O)-*!^"** p ■^ ^ ro cm oi^r^cjo P r^
in i^aioma oo)'inr».'cM" 'j-'io'ocm'cm T-*inp"ioco' oi'-'cDeo'eo' ■r-"o"eo*^-*o" iricompo) p'r-"coi/)'V cmpcopp" pptpf^p loo'oj'iri
3pr«.w»-p coT-cy^p oj^oopcsj i-ocgcoco t-cmpuico piftT-coir coPcnCMo pO)'-tJ)co pott-^.- i^ino'-Si r^^i-o
Oi-OJP^ '-CMCMCMV r^cocyPN pcopcgco p»-pco<d inc\ji/>coco r^^ao)^ pa)CDO)co ft'-coo)^ ^pinuim '- ■* '-
-popio ■*■*?
-o cg-c o
fJ CO »- CO CO O) ^ P f^ »■
lA C0C0O15P p^PO)-5 cocoi-pi- -cior^oco pinr-coeo copcopui pin"*!-
8pi-ojpCM mcxtCMcop i-pcocop o)CM'»i^(o por^co'- mcoco^(» Sr^-d-p
ppp^r^ r-or^coP m^cocop mr^ppv ^pcvjpo opCMcor- oocou^cy
§ioeo"cD'r-'c\J ai-<-^ottiui p'co'co'r-Tto' i-*' oo' o cm •-' oo' '-"■<-'•-' m" o co co" r*-* •-' O) o)" iri cm" .-" cmcoo
o>pp^cM pcoOTi-p NCMcof^i^ p'-r^cop 0)'-o)cor^ peor-p-g- ppopcm r^m^
(»T-Ph-_co PcMpp_iS p_ppuiv_ ppeM_PP '-_p(Dr-_co_ cmc\j«-_pp v_ropin« v r-to
o h-"v"u)0)"r^" ouittVQ p"p"v"p"cm' p'if>r-"v'if> o'cDio^'o" pv'oJcDco' ^'
T- •- •- m KiCM p CM r^eo •-•-»- cm cocoiocm"- cm lA
O) OOCMCDOIO •-■^COCO'-
T-CM^-COO) CMCOf^COP 1- 1- O) (
h-mocMP pT-r^po) 1- p p I
•-^(Ocot- Y-T-pmo coptoi
co'co" ■w co'cm" r-'oi'vp'o) cdooT'.
POr-r^i^ -fl-i-CMr^cp ocoeM"-
0)comcM»- tO'-cMCMiS r^cococM
il
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coa)o ■* •- i-h
"r^Tr^-'cM" r-'co'c
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r».incM'*p oocMO)_'-_ cocopcoS
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r^ CO o) in vpr^o
ppp Pnno)'- ■^'cMP'coo' copiripeo in cm cm" •- ^*'" ocncomo' f^o)0'»-"co' edcoco»-co coinp'o"^" p^'coo)
Spp pcoinp-v copo5-i^ ppcMoi^ cni-r^cMr- pcMcotoi^ i-ococmi^ ^-mppr^ oo)(D'-4 oco-vp*.
o^ *-<o)incy r^^r^cir^ v»-oco-ff- ^-pco^-r^ ppcot-^ cmcmuicmco p^--cop •v^coo)^ m i- cm
-P mi- CM"» CMCMCMP
pr^ i-in T-
P*- in CM CM
coopi^'inoo"
mPppcM
cM(or«.^in ^CMppp ppi-oo r-eoomp
ppa>a)r- pp»-'-in ^inppi- if»-cofv.^
r-cDoo^P c^coi-CM pppor^ cMincoo^
co-v'o'pco T-'p'inp'in cm'ojqp'p' oiininc'
incocooco pincMP^ a>^ftcoo r^CMr^a
m Tf T- »- p»-T-p(£) cocococo"- r- O) V u
pncMPP cocMnpi- pppco'V mp-w
OPPcoCM ^r-ainp inr-cor-co co»-^
r^^^pp ^*»-inr^^ t-^cm^co — — -
in •-'oJcm'co" CO cvi CO* ■*"■*' p"in"t^"h-."a)"
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*-'-'-'- ■<- •- CO r^ eo^'*'*'-
— , .jpmpco in^
Of^ OtlH-CMI^ O) r
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p) mcM
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cm" in 0)"coVcM"m' p" p' r*-" o" O)" in"h-"
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cppi-t^i^ coco-^o-*
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inTTini-eo ot^Oitpt^ ovppQ ^o)i^cop
0)^COt-0 TPO)OeO COCDCOPO COCO'-f^P
i-lO CMCMCOV T
n p ■w CM ■» .-
m -^ CM p r^ r-oP^T- o^-r^pco CMmmp
pcnp^co opPCMoo cocMcn^r^ mp^-p
co_^_Pcnin inP^_"*co_ a)_c»a)ina)_ 0)incMin
p"incocM'p" •-"•-"p"pcm" en in T-' T-" ^' »-"h-"(ocM
T- to O p CM lOCOpCOp 0)CMC0Oh- CMP'-CO
t^ o r- -w o) oir^^coco vcMCMi^a) moi-co
o'co'cm't-' cm Vioi-' criTf'-""* »-'
^inpmcM
# cMPpr*
^ocopp
mpCMI^ CM
m in CO '
Ti-ooir^" p"o"cm'cm"^" cm^'oo'^"^"
pppcMT- h-pi-pT- o)pr«.r-n
- — =t — CM oeocDpin coopio'^
CMCMin coco
o p 1- "«■
Sr^'f-'p-p" CO co"
^ m i-p or-
O) ■* c* — — —
Si-p pi-pco-c mr^'cop r^
CMP cDppcoco m^om— ~
cocncD cop^ppin cMi-r^in
y-ity CMCy CO ■* r
»- CMh-'-l^'V PCO.-C, .
_ — ^r- P'^PPP ■^ojppp
■VPPOCO COCOPPO COCOt-I^P
. CM -VI^ ■* -O- COC
OCMPCMP COCM^-S
p^poo^m CMOou
opr^CMP N-ininc
coinpr^T- ppr«.<
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a)CMcooi^ cgp- —
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&
^ a
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ss?
ujotrtry
94
Individual Returns/1981
fc ^CTOSf^ ^^C*??* OOttC^ wtoNCTO) (ptr>CMnr» »-r«-(Drv.- ^mvco^ 5e5r«.<M'* (pcon-«<p ■«n<ooaB »-(n i
O moi-<s«~ minnnm oocoo'- nmintn<p Ntoonui (DCMh-r»n Nin^cMop mionco'- ^r-f^i^S ocj-^r^tsj f-cj I
o», *n'-.^.'~.T oj«a>wo (0«-h-r«.to ^(omai? (D>-ino^ CM«>i/i<Dr^ NtDamin r-cn'-r-oo tn<oc4o<D inor-cjr^ itn
r» <ommaim «•-'•-'«>■*' ouicgo'co* locgVcjm" t^vir^aa ^"ojoo'W a>inuj«"eo o"''>oo>"'<-" o'c*"—" ** --------- -?
*» ^ »- 01 •- •- ■* r> ■V- t-^T-cj cy»-"*»- CM cm oico ^ »- •- cm «
3(»»-tncMf». ■we^flp.-h. <pc5^T-iv ojr^cntse inf«*<oeo«) «>i^i^opo> ocmocbq loncinnr^ (n«ocMi~ ^»-f«..wr^ c\ioi«
— co^f^T-cD ^^«CMm intp^po r~cpioc\jco cmoi^oct a>(3(ocoo> oc^cocofp (po<DU)(o a>r^3Bor^ 0D*-tDcoo or^ Ir^
as <DOOi«r-_ cnOi-^vtD r«.Sjcg^p> nmt^tcoi oonoxBcn cmo<o^(D covcMr^* vr>.'*O)<0 oieMWWO i^r«-o3»35 en cm h*
t^" T-" (p ^" T-" 0)T-"^."pV »-'»-* (B V (d iocmq'qi^" CO ■«»■"■* r»-" r^" ^ to ^ to at uii^r^ciai ui<Dpp"o no'cMi-'r*" oooioVr-* ctTt-" "
a)»-tft^n (DU) ^h- eocM'-pft r-m**.- o>r-.r.oiCT eo*-^'-^- acMCMto^- «j2Sis9'- ajc5a)r^cM co(Si-o> t^cm
to (0 T- »- N T- P3 ^ ^ t- c^ ^
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nc»'-co'- T^maxjio h-r-tt^cg p)i»-qpcm ■♦oor-'*r-. ocJ)0)>-5 (pu>-<'CMto c»cmcm«-<p m'Wh-co*' aor»CM'vm pmpco
D(po99 coatOT-cn CMino^cM CMCMC0inr» *-c»«)io>- Tptp^co *pc»od^ cor-'-os* cp9mina& '-•-■*»-■« cpcnoS
■>£r»^d o>i-*-o<D coc»^^c» CMuicnr-cD cJ)T-oc»ift ^wotoo 0)*<orvT- cm<-'^'«<^ oioi^'W AtocM^o inr^r^S
(tf a><-^cppcii p^ocm'^ ^tootfih
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CM^cntncM ^C55OT»- oBcdc»w«- *-5c^cor^ (Oi-^^cm om'-cM<D copi-oip *r^CMe70) i/immmh- aa6mp<- mp'vun
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f*-'CT'a)(0o> (ooicoco^" o'cncocM^" h*' h-' crT ^" p" o'tor^'^'o auicStpui oocMfffcoui otcocm'V^ cn»o<pcM"co aodviain Voicgco
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COCO ^-■^yimaj (D^CMCMco a>poocM<o oo ^ •- •» CO <-(O(0cn(D cooj'-pco oincoccr^ ^-Sco-^-O) ■* cnj v «i
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coni/icM^ flor-^^m tntnincph- CMOicotsr^ cop^couS r^cO'-ooui t-^iSocm io^r-r«.^ coco^f-r- <o<D(DT^ r-
^ (SCMr^oocM CMCO'-pr^ cocovo^ 0(Dh-'-c» cocDcoioco eoco<0'-eo h.CM»-^o <»a»i-<DeM r-oj'-cMO CMCoicoo)
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mto^cMCM aiAoopco aoaxnin cga>o>tnt- m
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8 CO cm' in cp"^" a)coo"co*-* cmVuicm*«»* top'rvrar-* ai-^toui-^
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ui '-"cm'o'cm" CMa>^«."a>^-" CM"r»-"r~"cDp <dtit^iti
•-®io^io ^ah-oocu ao*-0)OA t-^i- —
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CO V" cm" ■*" 1-" CM* V" CM 1-" h." O) --" in
ScoopncDco *-opacM cmp^cmia a)r>>i-o>cM oomptp tntno)0>9 oa>pmo coapcoco *-r>>^^(o <dcmu>oo lOcor^iD
rS®:;? 22^t:3 ■*5939 wmcor-ui coco*n5 f^mcoo* ■veoftmen cnSiS-^^ co-wr-CMCo »-c3«ph.co B-^fr-K
_ f^.'vr-OCM Pptntop t-<o_^_co*_ a> in r*._ co »-_ cmcdoicocd f^. »'^. «> <0 ^. *H "i '". ""l ■^. <0'*cO'*p^ o4ooir«. acoSmo) S4-inin
y- yncMCMffl r«-"cMCM(M*n p'tn'aicpm Vco"r-'(Din p" cm" r«-" o> i-" ocof^'op(p (p"<o'o"h-"in p'co'^co'co (Pcgo>(DO> co'cm'co'^-cm cm'Vcoco
^ ^aSinin*- mcocopm StncogS lAcMincoh- iSintp^oo co«Sig5 * i- « p ^ Kco^r^-S ft^-h-'^co r:»rtcor- co4i>JiM
C> »-_ •- c» CD r»-_ r-CMeMWtn_ cqcocMor-._ oioopcoeo {q'-_*v_(D cocmiAcoco r-._vpc6cj r«*o«oco ojcmcO'-'* «-<sinioin i- ^ *-
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w h>pinco« (O^cM^co ^h-r>.cb^ (peotncbo p"-mcop opnr^"- ajptpoiP apincM^co cokcocoo v-mr-co* cocotDco
T^ •*". T,^.'". "i ^.*P.*P.®,^. (oojfflto^ ocNUDwco totoinr^co ^Sj^oi<j> inojoior^ in(Dcoa)»- o>0)CM'-'- oiococooo oo)*-!/)
Sp"*"p"'-^ CM V CO CO* CO cm" r--' cm' ON-' oJcoco'o'V^ oojcocmo CM^'iriV^oj r-'^a}C4(o p'Vcm'cdo r-" r-* <o" ui' co" oioyfoiai i*-'cM"(Oiri
__ pa>inN(3 515101-5 oocoiDcocn r^p^-cotfi cocpp'*!^ cototoo'- N.coo)®r. totomr^'- pi^Jiinin T-^pr-C t-odco-w
« ^T-»-fflm co-vcMcoco '-'«-eoai»- '-ocoaS-v coin<or^<x) oicoco'*'* cmuj^-cocm -wcjoeov wcMi^i-m cmcmoidA cm^ •-
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Individual Returns/ 1981
95
to ow*a)o 06 Oft ■«- evj ^- aenveoi- mooioiT- mcgm^cp >n<DC4f^ifl ocuoi'^g (ocoenmr^ mamtpm ^loojio*- m i ii
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5T-aom^r>« dii-iood atocMOM kAcc^incD r^m
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cocijr^ Nuintpoj
r^ a> oo *" CO
f-ioiomcM
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8ooo>tnc7 ai»-r«-in'«- mcDi-a>a CNjtppotn CTr-Q^-op uioaD(Dr<- h-oooocvj pOi-wm ^<pnc\jm man<or» r«-oo^oi
nT-nouS inr^QQ>'7 aiNKOCa (DmMioa> CM*-a5'<-3 ^r»r»*-Q 'vcomtp^ mr-CMOOJ acSpcj-« i-$h>mcp ai--^tn
oomao i»-«)ioooj «)■*■*«■* cviocur-o ^oh-o& oioo>^^ r«-<nr«-^rt coffl^*^, w®wr».r»» c>joat>>nAi ■v*-* ^
*^ CO cj m cjin" i-^co Wi-^ Vco ■r^i-*coui'»-" ■*"»-"rC^*T-^ en ^"i-" h-'*-"a>V ©"'-"'-"iriT-' c\t n"^"
rn cvj c\j
c* cp^t^cviQ T-mw-cyr«- cypi^tp-* coriuimco (pirxnoip a>r».cyr».p r«.i^«ocn^ <pcouicntf> pcico^-cB p<Da>c\ja> cocopco
JCDpoicjcE couSinma co^r^inp a-^r^mtxi (pptpcoa cocvjsojcni mauico^ lAmopoo coo^poD vinoincM pcvj^co
6jmoo>o aScooopSi cococncop ■»rin<D^'- *(o«h.o uSmcMOiUJ o^oi-di r^»Scn*oj i-'^dbcO'- in'*»-cnffl uim^co
rC m-^atom ■cwoocvJo" -^fp^'inw pjarco'p'in r-" o p" cd' h-' atoc^aai muimaai P"p"pp"«" i-cgpooT ■v'i-'odo'p' oor-"' co
9 cD»-(0'-r* coo c>Jr». h-Ni-<or«- esojirtpi- co>-£oco (DT-e\jT-cu c\jcMoa> Si^^mfij ^T-iom»- oaoT-4A co
• inf^f*.otn co(Dc^J^co tD*-pr«-h. i-mi-mo i-c\jio-vcp r-copam or^ouio) ac^jcppM oxn^-oirv mmcop'V f*.f«*'.-r«.
(6 itio-^T^a CMCNjmpo pcg^iO'^ c\ja)cvcir» '^mi-cpp pappco pui^i-h- uionotD h-*-pu)'^ aaincHiAr>w pc>j{cm
in oj^p CD c»«>poi_r-._ ^ww'*f*i c>wo>i-;a) ooppp^w prtap_T^ wuih-osco <D'-.'-.<fl,f^ ■v»-Pp^'v ^ 'siw ■* n_(Df>-,p
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lO r«- ®r* y-eum
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uSh-^^p <oo*-<i>(» (OOJiOT-gS pr*T-Wf- t-i-h-r-w <oiO'-a>oj ^»-iSt-oo »-«>*aico^ eDpppp ^mpoin Ppcnco
^cocynin r-ocor-eo ctJoc\ju>n PC>Jouir» oui^cocvj »-*inpin pvt-cooj uxo^-eMin ojpr>.pp ^iapmcd coioo»-
p) (o cy
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8©'*inpi- eycn^-r-os n»o ^r^K vph-»-o ^ppmp pi-r^^r^ raKpr-m CMUipcDh- ^cyo>c4U> ior».**p*- pmp^
»-cy^r*-oo ^pr».»oc5 pp^cor- h-ftiO'.-h- cp^r-.t-p pmcycop omioan Puiincnp tspco^^ pptpMcy ^r-No
^ ouih-cDcy pojinpp T-Air»inc\i co^oioco mtDto-^ao tocooom iAaa->-nP u>a)oir»n i>»pi»-t-co oppc^t- *-• cyi-
■v^ ap'^'com p'pcyafT-'' atoc^r^m ■^"m"ujpa> T-"n"<p(j>'*" r-"r*"r^ojr«^ eo'p'p'oiio f^'p'p'cyr-.* Viopcyr*." ioh.rp"Vr«-* r-' * <y
p* ^Oi'*PCNj «^^ tn r^ nuico obaSioaS to-rfw^-co pcnii^"- r^Sjpin'V ^oS^cJ cjcoioi-m 'vav-cD ey
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pnaopto tpi^rtf^cvj oSp-^pcn pco'wcyp uSpcvjcdo) »-iAcy'5-p ^^rnpcM Pf^oj-** uSpr^^cp copcipcy ^■^■•-n
tn»-coP<» ocD<D'-o »-^iAo«> ini-»-(D» iSocooato «j»-'-pSi o»-^Sioo ocnjojcch- »-in»-po (DPi^T-«n f^^-- P
•w ■^ci-^'nm 1-" to ■* r^* I--" p'ty'r-'cgV co^'r-W'^" c\i'*"cop*(D ■*'-"coco'V i-'or^-'oi <-* ar^m-^a p'pW'p'ao" cocacporo" ui"
at (oSi^'Vco wcDt- lO Pi-cni-o cyooi^co^- (Oto-vrtco i-coO)>-'- o>cooa>v tnoacDtn ^^diPto »-*»•-« «y
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p- *- i^p*- locMiAPn pw I 1- p i-t^pp^ mppooo ■^r-cyp^ p'^ppin 5*-^piB pi-cyPm ic\ji-u)^ r- i eyp
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in w I p^P (OP^PO) wp I p^ iBpSr«-'*5 copintoi- eopi-inm r^ncnpp poth-P^ ^p^f*u> liopp^ ■* lain
^ o i-;knP^ AT-pa_csi coo pco uicocoojo -vinT-oi*- pinptnis po>ocy>- puicycs^ pPcyKp t-PP^ r« r^m
p» oa" coeiitQ r-Tr-."* cop" «"<»" loV cy^^r^rpco eo-^uidm r^-r^-r^d' rCinpor-" inoTirip'w" ■^"▼-"iCp"'^ o>p»-"cy * ('
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cf to' loisToj (DcyT-'cyp' p'cy ojoj env^»-"i-" aJV^ciiVof eo^'-^co*-" (o'cyofco'' inin v"(D^" a>i-ntricy ' i-"<Deycn * ▼-
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«o Prtp^oip r-_ppcyp_ ^.p^_cnP_ ^nf^.pcyp Pcyr-op po>i/)0>N »-iAt-o)o aopso a>moa>r^ t-po>oco coin
8^"'*c2'r-. 5 in'r«.*^o>p p'**ninp" ejr«-''p"uicy t-'pcoiooj p'ajincoV o''-"pp"v" pcycoinv" r-'vcop© ■»toa>(oa> cnoT
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96
Individual Returns/1981
T- ^^o^T-io Qr«-*~ti: '^'''SS^ •vovioio oimaNO ^Noaow (050}'-^ r^'-Kom oukdcvjcj inorvt-,- os-vv
j^ r^aiOJOOJ nojioojs c\j'-o(p4 fygcsjW'W cgtor^^m rtey^r^o) h-ivcMto ■^ui^ftcy minr-f^rC loJBtD-veo ?yoSS
eo <» ■«: V, ^-. ifl ®'X'*.'-.". ^.'^.'^.^.'*. r.***^,*H ^.*.<^T'". '^.<'*^.™.'^. "O iS c\j r-^, oj r- ir> to •-_ en tn^voam (o<-w«o -w^rtP-
en tM ^ a> n ■s
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w WOitS*^ "5C5'^*4 oc^co'wo vincocno '-o^cdq T-r-^oictn incoiocpo o> 1- ^ ^ w cgcg-q-cr* ntnr^
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Individual Returns/1981
97
II
II
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fflcor^or^ "-(Dwcoo ^cmojcmo co »- ^ »- cm uicomcpr- ococor^o a)CMcpvco '-ojwcmcd '-cocmcscm eM^coephH r^r^
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Individual Returns/1981
If
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11
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pio ^^nr-o n^ftw*- r^-^ntnoj i-rtf^tpo or-uitAoi r^ao<5^m ■voftoo-* aojAr^a tn
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101
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103
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104
Individual Returns/1981
11
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109
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« ^" CO r>-" CO v" ^-" •-
g 2
h." I ^ CVJ
gcoojf^pr^
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CO CM "*<0 1-0)
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to to to -^ <j> Oi ■« r~ -w ^ •
^ r^ CM t (O T- r^ ^coinm
o»-m(o a>(Dio»-co
-i^»--- cotDtotom —
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Seototn ^$cooi'cvj(M
CM^f^O)'-_ d>COCM
- cotoco r^ CM
11
S'-co»-»-(Dp OJOtocoaoc
pooof^r^ft r^tocotDf^c
lO <o<D"o"r»-" v'ln (DWI^o't-"
r» cocMinr^ino) oo-^cot-
O '—COCOCOCOCO I^CM
r^ tD»-ppcoto ^inmp»-o)
SCM^OTOpCO r^iph-^M-'-
o(MeMino)»- inor-co
to COf*-i-T^(D^ oh-^
3cptotoo^5 ^ -^ti
(OCMcncnocs m »- t
w co'cjp'h-'iCcvi oiV
Sr^POCMCpCO CvKDOJCOCD^
'-cvicoppcM otpr^r«-»in
w cor^f^OTAO) incDtoto
, -.cocMr-o) .
coojco^toto O) a
^ 1- 1- ^ CM
<o r^cooo^f^ ODOh'OJinr^
•- •-oxDinrtr* ^r-T-(Dvc»
r-_ OC0C0_0)00_O <0_--_(0_C3CVJi-^
r^ r-.'tp'co"cM"o"(D" T- to'cM"o)0>in
in inoiNCMOT^ r^cMCMf^mp
o "tfowr^oj --cMOi^inoi
cf T-" ^' »-" ^' (d" "<r" --" --"
r^cococoojo) f^ CM h
CO ^'finVO*- CMCMCMCDCO I
o» CM^i^invco r^cvjooi-co I
•- mcoh-cocMCD coeoco'-to
9
nm coi^ CM
w »- 't i^to r^co in«
oi a>ocMr-pai a>*
•- oincMcomh. o
StsT'^'-v'tncpa) co"
■•-(npcgep^ ^
»- vininr- eo
■)■-- pcDtn »-
_. -, jjCMcor^f^m
^ h-o)a>in*-eM co co •- cm r^ r*
cDcor^coco^ itioar-
coin^CMinco cmojt-
f^ 0> O) -r- <D A T-pwi/
r» cocMCM'-
in COO T-ff) »- .
in coptor>-(pcp (ocD'j''-
at CMOTcofDin^ tocM
cMinr^cDin'V cd»-«
« ojor^coeom ^»
8inr-piopcM to»
CD mincMtDO s
S cm' ©''-"to" to" p" (0
o "*co*no>« ^
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iiiil
Seor-^h-mcD Tini-in*-r«.
u)co<D'qcoin cocococoojp
CO o) •-_ ^_ (D in r^_ *o.tD tK'-.ai.p
^ CD <3>" t» CM --" cm" CM"p'Vf^^"CM"
<o -fl^ CO (D -v m ■^ cocoeoco
<e r-coojh-inin oocot-
V ■r-" cvi" ^" — " --" ^" cm"
CM f-o^-eoajco ■vincpoicnq
CM o) CM ■«■■<- in in CMOo*'--«»-«
<vi f^ojcoeooco tO'-'VCM —
CO co"co"r-"^"poco ojcni^""-'
to cnOSOOXB CMU)
in «-rm-cM'-»- co
8(pcM^o>mv *-a)in»-o i
O^CDCMCDCD SOaCM-^ ■
« r^toeoocMco O'^cDcvj
fcoojuj'-'cM'cp" o»in*~"
tocDinr-p^^ co^
hk (ovo»-eoco r^^coottcoott
in ror^cMO>--in ^.N-^cpin**
r» o>cM(Oco^(D (omoiinin
CM I--" co" cm" ■v' cvj CO rv'eoo'tn
ScpoocncMcg pcoco
inr^i^minm oco
§COCMpr^^tD (OCDOlCM'-eM
»-cop(D»-(0 cO'-o)inr^(B
eO_CO_ro'-_(D ^_ CMCM_tO_V_tO_CO_
*- cM*c»"(D"in"co"<D" CM co" V '"■' >^^'
^ ^ ^ r^ »- <n r*. pO)^^
« coino>coinin otco*-
in ^" cm" •-"--" ^" ^" cm"
^ (OCO COCM oc
CD OJCMt- CMPC
^ r^ cor- CO to u
t ppaocM«
CO •- »- GO CO
CMCOO_CO^
CO CM 0> O) (D r*- »- ^r^tO-r-
n o »- o> »- oi o> coco
40 (MtM'-CVJ^^ CO
oi -^r m (O CM o) ooocop i
g'^gcomcvj cMoo^coin I
•-(DCOCOO) COCOODCM
SCMOO^-CO-CCp CMin-
i*-r^eor-r-^ r-*-
SN-r-CMinO) mcocMair«a>
mmr-cMr- t-cocoomcM
■* ^_CO_^_<J>0 CO (»■*_■* (D CM
o) co" (»" r^' OJ O) O) h-' to" CO
SeOCOCMCOCM CM'VCO
r-r-(Oinin oto
■»- otneooor-cM coooo)-*(nu
ff> f-(oeoino»p pco(^r-'-«
*• coincocMOJto *cotD'-'-h
CM QDcocn CO r~-
is p S (D r^£in
in 1^ cacoinco CM
S<» r- »- CO N CM tocvieoocn
inp'.-r-.-m tocop-*'- '
n (DtOtOCO'-^ OO^^^CM
in •^oioi-vfoid to" cm" --" in" '-"
w .-cDCO'-OJin cor-to*
h- 1- CM CO "ff to CO CO 1-
<p CM in CM •- CM inr-eoweooj
ft ^.Ol tM '-_OJ ^."i'-.fo ^.<o
»-' o" <0 O" cm" to" *-" ^' ^' CD •- OJ
meoommco vooS-vco*-
o>inr^a>o>in oor-cvj
cm' co" co' to" ■*" T-" m"
CO OCMO)CM(DCM
5<nr- COOP
f* ^ CO tj> p — o) Tf(oa
cA oococDin^ coo
in cotor-vm^ i-mmoo^d
in fflPf^oicMto eof^r-oco--
^ (O_co_eo_to_in ^_ CM_o,inco
i/T v" r-" ai co' '-' in" co" co' »-'
in coor-coas ocMot^a
Sfth-r-cocor- »-eocMin
r» K ft •- •- r- (Dft^*
coe9»-tMineo lo^ppcoin
(D(ocMCMr-r- (SOjr^cQinin
^©inftT-m eor-'-iS
■fl-" »-" cm' CO cvj T-" to" in" oo" ^'
KVOCMftP- Pft
to to to tvj •- «— CO
(0
3. e
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<
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C
Se 8 3
8<p "- o) to (p m (D'-h-vpp
opcvicoftcb r-T-cO'-oim
»^ to in »- r- (D (D ft_ ^_ --_ r-_ ^_ cm_
|C --" ^' — ■ ^ V co" o* q" iri ft" ^' in
a> r-pepftftco ^^mcMft^
r^ 1-ftmscocM copmin«-co
* lOCO'* — (Di- ^(M(Ol^ft'<-
CM ■-(B'-or-v ^pojftr-p
CO ^CD — coin<j> ^Pui'-oor-
m — r- to (O (D (o p^nftv I
CO ftincotoi^in ftOftcocM '
CO o)--o>toftCM aivmtoco
in i-CM*-t-totD fvCMr-Pftin
S*- r^ Ol CM CM •- <DinftCMP»-
n co_ CM_ o>_ CO CO « CO in co. o. in
(O cococo'co'tp'i---" ^'cm"c\jt- in'ft'
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o co»-»-^inft vin«-_^in»-»-
« co^'^'v"^" cm'coi-*
II
Q ftfCOOT-Q Of— KCOft^
« t-comcMCMft ■»fNf-cor-in
♦^ !-■_ 3 CO. r— CM p ft f~-. to_ CM_ r- r-
of (D co" <o" in in" to" p* V cm" cm" •-"
in inr-r-cQcoo ft co v »-
^ »-«-ao(Din^ 00 CM
t- in*-tMft>-o ■e^^^cpin
e (DfttDO^^ inincoco^CM
•- COOCO^Vft APODCO
<o ffi'p'ft'co'intp" ^'m''-"
in •-ftr-tomn' oo '-
CM inpT-'vr-^ r^flO^
^ CM ^ ^ ■- t- (D VftT'
OI i-r-CMCoftft »- r- u
cvf ^ p" cm' I--' p' co" ^' ■w
»- m^tOCMCM*- CM
in CMCO'Vinftin ftmftco^c
tn CO tvi ■* CO ■- CM tpr-i^r-Pf
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O CO ft CO CO c
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fO-ompm opOP<
_in — "-SicM coin»-WL.,
Individual Returns/1981
113
I
ajtoto tt (o r~ r*- r-. •
••.itiiomn o) CO ^
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noS^DCO CNJ »- OD V 1- OJ
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* cf inojaicncv to'
CM (-■.-t-cMt-
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irxocMUimm ojf^oxjxDO)
T-CT '-.^'.«J.W o_o_cD ton
CT iri r^" T-" o) If) o)" q" f-" ^'
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c* moeoc^cMco ■^(COcoiocm
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lOcy ninr>.-_'-_ «_O)_'-_c0'-
V •- cvj CO ■^ ■v m T-ru
III
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r-ep
■^io^ino
y-c\tmmm-^
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CM ^■V'<-
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CMO'Vini-'W inint-i-'wco
OlCOVffiO^ o^cyio»-
S'-vmaiaJai i£<Dt^y-^
in r^r^ i-m <d^
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CO CO cy CO m in r- 5<D'-wc
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■^in^»-in(D cMor^^^in
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g" V T-" in cvj" ^" r^'o"-^
li
CO mr^eo^co© cocmcocm^q
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« T-ocoscM^ r^axDAmcM
-o coeoiDCM
(Dino'*-"-!^ r«. f^ (p ■^ CO •-
mmui'^toin *-cM(OOf«*eo
<D ■tj CM CM_ «)_ i-^ o)_ ■* h._ ■<-_ p in
(DO)"'-"ini-"o o"fflco"0)h-"co
r- CO r^ CO »- m CMtomm
CM-fl-ajcoi- i^iO'-
mi-OfflCMoo cMotomO'-
otocoffi^s (bcpcMomin
mi^cMoooo (DtO'-'vajo
iri oj'cm'cmoV aJ'oj(0'w"coT-"
(Din'--WC05 QeM(pCM(0»-
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cM'coeo CO cm"
(ipcpcMomin CM ■* 5 m to co »- r^CMCMT-W'^
(DtO'-'vajo h* ^'J-mi-oiTf .-cDoovco
(DcDCMiraco omcM-V"!
•-COCOi-CMI^ CO<OCOCM
^cgcMco --co
CO ffi CD T- CM a (p CD ffi o ^«
COCD'«-eOCO CD'^tBCM'-
(o'cMo'r^'ff'in «)"»-' in ■<-'
cMiococooO'- coco
T- CM
Sco'cMQ'r
cMincoa
Ci CMO -^CMCMcn
m f^ma)min»-
O CM'-OmOCD
uf in^'o'epQco
CO <-co V 5 co^
rCDacpCMCM T- CO f^ CO CO C3J *- r^CDSOCMh-
j^oicoco'- (D r^co^cooiCM oco<or«-ocM
>oicoco ♦ inCMCOcoa>o> co^cocm*-
»*-"»-" ci' (o'o"0)"h-'co"co CJi-'cD— "
. •- op ^inr^cM-ccM in V
5 ^ ^ ^ CM
« CMcomcor^o r-»-ocoa
Si^ocM»-'*T- T-h.a,-o
CD CM in o_ ^_^ i-^ a> h- CO CM
3Co" CD CD CM O* ^" CM h-'
M mi^cMcocoin cnpCMcpor
as ojcocoooco cmoooodco-'
00 CO,'* CO CO ■^_ inc
oicM*<p"co"oeD cm' in CM o)" in c
cocoftinr^m cm^co^-cm^
coinococM meocM'-
CSCMCMCOh^m CMO
COCOCMCDCMCM O) m
coino-vcoco oico
d'cm'co
Mr-oi ^ _
m CM ^_ ^_ r-- o> ft d
1-" cm" co' CO ai cm'
52;
CSCDCM^
ffl »-CDCMC
CD_ ^^.tM'^.CO,
c3Jm"-r^eM"V
CO vmoo V
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<D T-a>CMCMCOm OlOlCMh-CO^
» CMCD^-'V^CD OO-q-mCM'*
in tn »- m CO ■* CO ■wooincO'-
to ■<■ *0(0 »-
r^ in CM ■>*■»- CO
■W »-<0'* »-
cBocoo •v^
h- r- i-_ CM a)_ o>
in'm'in o) Vco' lri^^^.^'
comojcomto CD'*
■^1-1- CM
a>co* ^-mocMCM*
(OcocO cooomooin*
■^«i(- — - —
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m CO CM CO o"^" ineo"
m CO m CO r- ■* cocor^*
CDr^O'veoQ i-*o*
■^r^-^ ,-oo_(D_ 'CCDO)
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y-^ aantif- mo)*
■.- cMcomr^ o »-in
1^ m »-in T-
■* Ot^CMCM
^ *-CM(M
CM ^^ P^_ 0_ 0) O)
" 1-" in cd' cm" in
coo in -^ CM
0)h.a)CDOf^ O * • • O CD
CMCM10C0C»0) CMCO* • ^*
i-CMomr^co co * co r^
i-"cof^"cM"cD"in -c-'co" co»
1- CM CM r- CO CD coco coco
'-co '*cDin CO »-
■«"*aO»-COO) PCMCM* OCM
eo'*in»-oc3) Sr^in* f^r*.
aiO'-o)CMO co*co —
■r-"-ccM"(D--"cp" o'co'i-' ino"
i-CO-ftDO) CO ■* o y- -^
CMi~ ■<-
cocoinoicMCO T-oxD
a)"co'*'T-"o)'o' cM'irio)'
cocoeooicDr^ or^»
CMCMi- t- -- CO •
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o pocMt^f-o O3(^'*oinin
f- (O'-I^OCD'- COCO^I^'*'-
o> f^r^-vS^'- r^ocO'W
CD (DO<n<oco<D r^m*
h* *r-o*ocn *-»-•
in in in co_ in O) in o <d_
T- co' co' o' O) cd' cd' CO a
CO mcomcM'-in mm
lO CMCMCMCMi- CM*
CO oocom'-ajtr) *co*» cnm
a> cDOcof^*(0 cy»-Q» «* '-
CM '-CMCOOir^'- CMCOm
illll
m a)pO)*cnco o-vcommo
e<< ^-O'-inr^o mcMm'-o^x
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CM CO CM CO CO T-
r CO* C»CM
r^ 5 CO co_ CM o_ to '* (» in t-
*' co" r-" co" m" ^-" O) m" cd' '-'
POCMi-ocor^ (O *
CMOJCMCM CM *- CM
omcMomco mmco*
cDcocoooDCO in<o**a
cp*cO'-coco cotomffiT
^co --_CD_0) CO incoco (O •■
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m'*cDmmtD cmcm
III
is
fcocMCDO *o>m*pcj
potocMm i^'-micor-
5_0_CM_r»-_ra ^-_^ncM^. * »-
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10 cD_ m_ O) a it\ CM
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CM i-Oc6cDi-
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S'-CO(OQ(DO (Df^CpTtCDm
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CM inmcocDmco cmco
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of t-'cm'cm'co"'* oTco
rs. h-r^h.pco
or^ CO CD CO CM
SSSSSS
(o •- eo CO CO CM
cocpBirip'*
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r«-*m *r«-co
»-»-»-
CM
to m'~cO'-cj)o cMCMO)cDa>m
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tf» m.co_'*i^h._cM CM m_ (o I"-. '* <o_
W 0)"co"(D"0'-"in ^rr*-" CM in if)!-'
SCMO)CD'-r^O COOeptMCO*-
omr^^-cor^ mcMcocM
qT r-'r-'cM'co'VcO 0)'cm'
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Sco-^mr-com »-a
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^ T-*-COCO*'m CMC!
e^ CM T-r^cbd
CO CM'-^T^h-Th-'C
hk CDCOOCD* tt
>0 CM CM ▼-■<-'- T-
•^CDcncDcocM ooor^ccv
co*cpi^coo r^<0'*O)coi—
cMOinr^r^'* cmcococo
■vcDcomcocM (p cm O) 11- en CM
S''- r^ »- CO ■* Qf^mooco
cocMcomm o)'«r<»cO'<-
co tnomcomm oo*o)CDcor^
CM '-r^^-'-CDO CM'-r^CMCO
« »-mcomcO'<- cocnocM
CM CMCMCMtO^-O) OCDr-O'-Cp
Si~m*ao)'>- i-eomco<DO
mcDmooico moao^cor^
» cM*'*'o"'-'co" aSaiaSai-^m
^ oacocooo) (or^o>cMa)co
u> -vcooi^cocD CMr^O'*
10 cm" cm' co" CO'*" t-"'*"t-'
10 i-og'cpepcM .-aapeocM'C
SfficocDinapm pinar^coco
m*inco*co ocomojcn*
n cD"p*cDr^'cO'-' **co'g-'*'a)'h-r
CD r-*mcO»CD CDOpOOOCM'*
CO COCO"-*-©* 0»CO'-
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o» ocooir^r^cM mopCMCMco
SCO '- (3) e» o) r- r«-*cO'-^o
i^cocMcncoo) om*'*'-cM
CM m'mcMCMco'co" o"m"<o"coin"i-'
acotoin*mcM coGom-i-aDO)
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in »-' cm' CO *'*'*' o'co'i-"
ScocMOO'-o T-<Dmr«-'-c
r^p^cor^cDO ^»-comcMC
h* ffl^.O)cocDi- mo-**eoe
Sco"'*'m'f».'oi<» ^-"cp"cp(r^"'^-'^
*CM*->-COO) f^CDCOOCOC
^ cMco**m ^-m^-
cmeom'-p mcO'-t-cocM m
g**-inm «cocDCM*'m «o
CMCMh-ra <Df--^Uir- ri
tDOOmO)^ CMCDGDi-
*-cMco{»<or* or*
CO CO CM 1- '- »- CO
in acocMcocpm o>*-*omm
— acopcocDT- min*r^*T-
-. COCOO^'*'- COOCO'*
01 cpinincMioco m'*cM
K *^o>(Dr^in CO"-
C»CMr-'*CVjm CDCDCMCMCOa
O) CO CO 1- 1^ o) co«m'-coc'
in T-_(DCDOJ(D_ CMCMfflm'-
f-'co'i-'cMCDO)" eDO'^-''-
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3 WWtAWtA
88S
114
Individual Returns/1981
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Index of Terms Defined
Additional First-Year Depreciation, 117
Additional Tax for Tax Preferences, 117
Adjusted Gross Income, 117
Adjustments, 117
Advance Earned Income Credit Payments, 117
Age 65 or Over, 117
Alimony, 117
All Other Taxes, 118
All-Savers Certificate Interest, 118
Alternative Minimum Tax, 118
Alternative Tax, 118
Blindness Exemptions, 118
Easiness or Profession Net Profit or Loss, 118
Capital Assets, 119
Capital Gain Distributions Reported on
Form 1040, 119
Capital Gains and Losses, 119
Capital Loss Carryover, 119
Carryover from Prior Years' Deduction, 119
Cash Contributions Deduction, 119
Casualty or Theft Loss, Net, 119
Child Care Credit, 119
Contributions Deduction, 119
Contributions to Candidates Credit, 119
Credit for Tax on Certain Gasoline, Fuel,
and Oil, 119
Credit for the Elderly, 119
Credit from Regulated Investment Companies, 120
Credit on 1982 Estimated Tax, 120
Deduction for Expense of Living Abroad, 120
Dependent Exemptions, 120
Disability Income Exclusion, 120
Dividend and Interest Exclusion, 120
Dividends and Interest in Adjusted Gross
Income, 120
Domestic and Foreign Dividends Received, 120
Earned Income Credit, 120
Employee Business Expenses, 121
Estate or Trust Net Income or Loss, 121
Estimated Tax Payments, 121
Excess Itemized Deductions, 121
Excess Social Security Taxes Withheld, 121
Exemptions, 121
Farm Net Profit or Loss, 122
Foreign Tax Credit, 122
Forfeited Interest Penalty Adjustment, 122
Form of Deduction, 122
Fully Taxable Pensions and Annuities, 122
General Sales Taxes Deduction, 122
Heads of Households, Returns of, 122
Home Mortgage Interest Deduction, 122
H.R. 10 Plan, 122
Income Averaging, 122
Income Subject to Tax, 123
Income Tax After Credits, 123
Income Tax Eefore Credits, 123
Income Tax Withheld, 123
Individual Retirement Arrangement, 123
Interest Paid Deduction, 123
Interest Received, 123
Investment Credit, 124
Itemized Deductions, 124
Jobs Credit, 124
Joint Returns of Husbands and Wives, 124
Marital Status, 124
Maximum Tax on Personal Service Income, 124
Medical and Dental Expense Deduction, 125
Minimum Tax, 125
Miscellaneous Deductions, 126
Moving Expense Adjustment, 126
Nontaxable Returns, 126
Other Income, 126
Other Tax Credits, 126
Other Taxpayments, 126
Other Than Cash Contributions Deduction, 126
Overpayment, 126
Overpayment of Windfall Profit Tax, 126
Partnership Net Profit or Loss, 126
Payment with Request for Extension of Filing Time, 127
Payments to an Individual Retirement Arrangement, 127
Penalty Tax on Individual Retirement Arrangements, 127
Pensions and Annuities, 127
Personal Property Taxes Deduction, 127
Political Contributions Credit, 127
%
Rate Reduction Credit, 127
Real Estate Taxes Deduction, 127
Refund, 127
Regular Tax Computation, 127
Rent Net Income or Loss, 128
Research and Experimentation Credit, 128
Residential Energy Credit, 128
Royalty Net Income or Loss, 128
Salaries and Wages, 128
Sales of Capital Assets Net Gain or Loss, 129
Sales of Property Other Than Capital Assets Net Gain
or Loss, 129
Self-Employed Retirement (Keogh) Plan Adjustment, 129
Self-Employment Income, 130
Self-Employment Tax, 130
Separate Returns of Husbands and Wives, 130
Single Persons, Returns of, 130
Size of Adjusted Gross Income, 130
Small Business Corporation Net Profit or Loss, 130
Social Security Taxes on Tip Income, 130
State, 130
State and Local Income Taxes Deduction, 130
State Income Tax Refunds, 130
Statutory Adjustments, 130
Surviving Spouses, Returns of, 131
Tax Credits, 131
Tax Due at Time of Filing, 131
Tax From Recomputing Prior- Year Investment Credit, 131
Tax Generated, 131
Tax Savings From Special Tax Computations, 131
Taxable and Nontaxable Returns, 131
Taxable Income, 131
Taxes From Special Computations, 131
Taxes Paid Deduction, 132
Taxpayments, 132
Total Income Tax, 132
Total Itemized Deductions, 132
Total Tax Liability, 132
Type of Tax Computation, 132
Unemployment Compensation, 132
Unused Zero Bracket Amount, 132
Windfall Profit Tax Refund, 133
Work Incentive (WIN) Credit, 133
Zero Bracket Amount, 133
116
Section 4
Explanation of
Terms*
Explanations of terms are designed to aid the user
in interpreting the statistical content of this report
and should not be construed as interpretations of the
Internal Revenue Code or related regulations,
procedures, or policies. Code sections cited were
those in effect for 1981. Definitions marked with the
symbol (#) have been modified from prior reports to
reflect processing or tax law changes. Section 6,
1981 Forms and Instructions, provides further infor-
mation about many of the items in this report. The
terms used in Section 5 differ substantially from
those applicable to the remainder of the report and
are defined separately in that section.
Additional First-Year Depreciation (#)
See "Partnership Net Profit or Loss."
Additional Tax for Tax Preferences (#)
The sum of "minimum tax" and "alternative minimum
tax." Both terms are explained below.
Ad.iusted Gross Income (#)
This amount was the result of reducing gross income
from all sources subject to tax by adjustments such as
the following:
(1) ordinary and necessary expenses of operating a
trade or business,
(2) employee business and moving expenses,
(3) expense deductions attributable to rents and
royalties, and net adjustment for windfall profit tax
withheld,
(4) expenses of outside salespersons attributable
to earning a salary, commission, or other compensa-
tion,
(5) depreciation and depletion allowed life
tenants and income beneficiaries of property held in
trust,
(6) exclusion of allowable "disability income" if
the disability income was included in gross salary,
(7) deductible losses from sales of capital assets
and other property,
(8) excludable portion of the excess of net
long-term capital gain over net short-term capital
loss,
(9) excludable portion of qualified interest and
dividends up to $200 ($400 on a joint return),
(10) excludable lifetime interest of up to $1,000
($2,000 on a joint return) for All-Savers Certificates
issued after September 30, 1981, and before January 1,
1983,
(11) excludable unemployment compensation,
(12) business net operating loss deduction,
(13) contributions to a self-employed retirement
fund ("Keogh Plan") by the self-employed, and to
individual retirement arrangements by employees or
self-employed persons.
(14) forfeited interest penalties, incurred by
persons who made premature withdrawals of funds from
time savings accounts,
(15) alimony payments,
(16) exclusion of the ordinary income portion (in
contrast to the amount treated as long-term capital
gain) of the taxable amount of a lump-sum distribu-
tion from a qualified pension or retirement plan,
taxed separately from other sources of income at the
taxpayer's election,
(17) deductions for certain excess costs of living
abroad, and
(18) certain repayments of supplemental unemploy-
ment compensation.
A deficit occurred when the allowable deductions or
losses exceeded gross income.
Adjustments
See "Statutory Adjustments."
Advance Earned Income Credit Payments
Under a provision of the Revenue Act of 1978, tax-
payers who believed they would be eligible for the
earned income credit at the end of the year could
receive the credit from their employers as an
additional payment in their paychecks during the
year. Those payments were then shown on the tax
return, where they became either an increase to
balance due or a reduction of overpayment. (See also
"All Other Taxes.")
Age 65 or Over
The presence of the additional exemption allowed
taxpayers age 65 or over was used as the basis of this
classification. In the case of joint returns of
husbands and wives, some had only one additional
exemption for age 65 or over while others had two
additional exemptions for age, indicating that both
husband and wife were age 65 or more. Whether one or
two exemptions were claimed, the return was con-
sidered as a return of a taxpayer age 65 or over.
Alimony
Payments received as alimony or separate mainte-
nance were income to the person receiving them and an
adjustment to gross income for the person paying them
if the payments were:
(1) required under the terms of a decree of divorce
or separation or a written instrument incident to that
decree;
(2) paid in discharge of a legal obligation based on
the marital relationship; or
(3) paid after the decree and on a periodic basis.
*Janet L. Earnhardt was responsible for this section of the text. She was assisted by
Mary Haigler, Roselind Vinson, Clementine Brlttain, Mary Green and Debra Grissom.
117
118
Individual Returns/1981
All Other Taxes
For purposes of this report, this amount repre-
sents the sum of the self-employment tax, tax from
recomputing prior-year investment credit, social
security taxes on tip income, any penalty taxes on
individual retirement arrangements (IRA's), and any
other unspecified taxes. This was in contrast to the
"other taxes" portion of the Form lOAO itself, which
was composed of the taxes listed above plus the
minimum and alternative minimum taxes and the advance
earned income credit payments received. The minimum
and alternative minimum taxes are tabulated in this
report as part of "total income tax" and serve as part
of the requirements for determining the taxable or
nontaxable classification of a return. Advance earned
income credit payments are shown as a separate item in
computing balance due or refund. (See also "Taxable
ana Nontaxable Returns" and "Total Income Tax" in this
section. )
All-Savers Certificate Interest (#)
Interest earned on special tax-exempt savings
certificates, commonly referred to as All-Savers
Certificates, was eligible for a lifetime exclusion of
up to $1,000 ($2,000 on a Joint return). These
certificates were issued after September 30, 1981, and
before January 1, 1983. (See also "Changes in Law" in
Section 1. )
Alternative Minimum Tax (#)
This was a tax on "alternative minimum taxable
income," which was defined as the sum of alternative
tax preferences (explained below) and taxable income,
reduced by the zero bracket amount. For 1981, four
graduated rates (from percent to 25 percent) were
applied to this sum, except for capital gain
transactions after June 9, 1981, which were subject to
a 20 percent rate. (The Economic Recovery Tax Act of
1981 reduced the rate to 20 percent. Also as a result
of the Economic Recovery Tax Act of 1981, the
alternative minimum tax was the lesser of the tax as
computed for 1981, or the tax on alternative minimum
taxable income other than excluded long-term capital
gains, plus the 20 percent tax on those gains.) The
result was then reduced by income tax after credits,
the minimum tax, and tax from recomputing prior-year
investment credit. Most tax credits could also be
used to offset all or part of the alternative minimum
tax. The foreign tax credit was recomputed on a
separate Form 1116, Computation of Foreign Tax Credit,
as follows: instead of limiting the credit to the
same proportion of income tax before credits as
taxable income from foreign sources bore to the entire
taxable income, the taxpayer was to limit the credit
to the same proportion of alternative minimum tax as
alternative minimum taxable income from foreign
sources bore to the entire alternative minimum taxable
income. Credits other than the foreign tax credit
could be used only to offset that portion of the
alternative minimum tax which was generated by taxable
Income, not the portion generated by alternative
minimum tax preferences. In addition, the investment,
work incentive (WIN), and jobs credits could be used
to offset the alternative minimum tax only to the
extent that these credits were attributable to the
taxpayer's active conduct of a trade or business.
The alternative tax preferences used in the
computation of alternative minimum taxable Income
consisted of the adjusted itemlHed deductions tax
preference and the capital gains tax preference.
The adjusted itemized deductions tax preference was
computed by reducing total itemized deductions by
deductions for medical and dental expenses; deductions
for State, local, and foreign taxes; and deductions
for casualty or theft losses. Adjusted gross income
was then reduced by the same three deduction items.
The amount by which the reduced itemized deductions
exceeded 60 percent of the reduced adjusted gross
income was considered an itemized deductions tax
preference.
The capital gains tax preference was that portion
(generally 60 percent) of the excess of net long-term
capital gains over net short-term capital losses which
was excluded from adjusted gross income. (See also
"Sales of Capital Assets Net Gain or Loss," below.)
When alternative minimum tax is added to minimum
tax, the result is additional tax for tax pref-
erences. (See also "Minimum Tax.")
Alternative Tax (#)
The alternative method of tax computation on
Schedule D, Capital Gains and Losses, made it possible
for certain taxpayers to reduce their "tax generated"
from the other tax computation methods. To benefit
from this tax computation, the taxpayer must have had
long-term gains in excess of short-term losses from
the sale of capital assets between June 9, 1981, and
December 31, 1981. Alternative income was computed as
the lesser of (1) the net capital gain for the year,
or (2) the net capital gain for the year taking into
account only gains or losses from sales or exchanges
after June 9, 1981. This method of tax computation
could only be advantageous to taxpayers with a
marginal tax rate over 50 percent, whose filing status
was:
1) Single with taxable income over $A1,500,
2) Joint, or qualifying widow or widower with
dependent child, with taxable income over
$60,000,
3) Head of household with taxable income over
$44,700, or
4) Married filing separately with taxable income
over $30,000.
To compute the tax, slternative income was taxed at
20 percent while the remaining taxable income, if any,
was taxed using the applicable tax computation, i.e.,
regular, maximum, or income averaging. (See also
"Changes in Law" in Section 1.)
Blindness Exemptions
See "Exemptions."
Business or Profession Net Profit or Loss
This source of income was reported by individuals who
were sole proprietors of a nonfarm business or self-
employed members of a profession. When there were two
or more sole proprietorships operated by the same tax-
payer(s), the single amount of profit or loss Included
in adjusted gross income represented the combined pro-
fit and loss from all business activities. The pro-
prietor was required to exclude investment income from
business profits and to include it, Instead, with the
various types of investment income for which separate
provision was made on the individual income tax return.
Business costs and expenses were deductible from
gross receipts or gross sales in arriving at net pro-
fit or- loss. Compensation of the proprietor was tax-
able income and, therefore, not allowed as a business
deduction in computing net profit. The deduction of
net operating losses from other years was not consi-
dered a business expense, but was offset, instead,
against "other income" on the proprietor's income tax
return.
Information on business receipts and expenditures
can be found in Statistics of Income— 1981, Sole
Proprietorship Returns .
Individual Returns/1981
119
Capital Assets
See "Sales of Capital Assets Net Gain or Loss."
Capital Gain Distributions Reported on Form lOAO
These distributions included the following:
(1) Long-term capital gains credited or distri-
buted to individual taxpayers by regulated investment
companies and mutual funds. Gains credited but not
distributed were reported as income, but the taxpayer
was also credited with the amount of tax paid on the
gains by the regulated investment company or mutual
fund.
(2) Long-term capital gains distributed by real
estate investment trusts.
Normally, taxpayers would have reported these dis-
tributions on the supporting schedule used for this
type of income (Schedule D, Capital Gains and
Losses). However, if the taxpayers did not need
Schedule D to report any other gains or losses, they
then entered 40 percent of the capital gain distri-
butions directly on line 13, Form 1040.
For purposes of this report, "capital gain distri-
butions reported on Form 1040" are tabulated as part
of "sales of capital assets" and are reflected in the
long-term capital gain and loss and net capital gain
ano loss data. (See also "Sales of Capital Assets Net
Gain or Loss" in this section.)
Capital Gains and Losses
See "Sales of Capital Assets Net Gain or Loss."
Capital Loss Carryover
See "Sales of Capital Assets Net Gain or Loss."
Carrvover from Prior Years' Deduction
See "Contributions Deduction."
Cash Contributions Deduction
See "Contributions Deduction."
Casualty or Theft Loss, Net
Personal casualty and theft losses not compensated
for by insurance were deductible from adjusted gross
income to the extent that the loss for each casualty
or theft exceeded SIOO. A casualty was defined as a
complete or partial destruction of property resulting
from an identifiable event of a sudden, unexpected, or
unusual nature such as a fire or storm. In contrast
to the reporting requirements of Schedule A, Itemized
Deductions, this amount is included as part of "total
miscellaneous deductions."
Child Care Credit
This credit was claimed by taxpayers who incurred
expenses for the care of dependent children under age
15 (or other dependents or spouses who were disabled)
while these taxpayers were working. Qualifying
expenses included both those for services performed
within the home — babysitters, maids, or cooks — and, in
the case of children under age 15, services outside
the home — day-care centers or nursery schools.
The actual credit equalled 20 percent of the
smallest of the following three amounts:
(1) total qualifying expenses, as described above;
(2) earned income received while these expenses
were being incurred; for this purpose, earned income
meant salaries, wages, tips, and other employee compen-
sation plus net earnings from self-employment. In the
case of a married couple, neither of whom was disabled.
the lower of the two earned incomes had to be used;
couples with only one earned income, or who did not
file a joint return, did not qualify for the credit
unless one spouse was a full time student at an
educational institution during each of 5 calendar
months during the tax year;
(3) S2,00G ($4,000 for two or more qualifying
dependents).
The child care credit was not refundable and was
limited to income tax before credits minus the credit
for the elderly, foreign tax credit, investment
credit, work incentive (WIN) credit, and political
contributions credit.
Contributions Deduction
Contributions deductible as an itemized deduction
from adjusted gross income included gifts, in the form
of cash or property ("other than cash" contributions),
to (a) organizations created in the United States or
its possessions, or under its laws, and operated for
religious, charitable, scientific, literary, or educa-
tional purposes exclusively, or for the prevention of
cruelty to children or animals, (b) veterans' organi-
zations, and (c) governmental agencies which used the
gifts for public purposes. Out-of-pocket expenses
that the taxpayer paid to do volunteer work for these
organizations were also deductible. Individuals who
were members of a partnership also included their
pro-rata share of oartnershio contributions.
In general, a deduction was allowed for all contri-
butions up to 50 percent of adjusted gross income,
with the exception of contributions to certain private
nonoperating foundations which were subject to a 20
percent limitation. However, contributions of certain
capital assets which had appreciated in value were sub-
ject to a 30 percent limitation unless the taxpayer
elected to take the unrealized appreciation into
account for tax purposes by reducing the contribution
deduction by 40 percent of the potential long-term
capital gain on a sale of the property. Contributions
exceeding the 50 (or 30) percent limitation could be
carried over to be deducted in the next 5 years.
(Contributions subject to the 20 percent rule could
not be carried over.) Therefore, in addition to
contributions made in 1981, the statistics also
include amounts carried over from J 576-1980 that were
within the current year's percentage limitations.
Contributions to Candidates Credit
See "Political Contributions Credit."
Credit for Tax on Certain Gasoline, Fuel, and Oil
This was a credit allowed in full or in stated
amounts by section 39 of the Internal Revenue Code for
excise taxes paid on: (1) gasoline used on farms for
farming purposes, (2) operation of public passenger
land transportation services (taxicab operators), and
(3) for certain nontaxable purposes. These taxes
could be applied as a credit to reduce income tax
liability when the return was filed (with any amount
in excess of tax liability refunded) or refunded
during the taxable year if the credit for any fuel
category or any lubricating oil in any of the first
three quarters of the year was at least $1,000.
Credit for the Elderly
The credit for the elderly was available to all
taxpayers age 65 or over (within certain income
limitations) and to those taxpayers under age 65 who
received a taxable pension or annuity from a public
retirement system (also within certain income limita-
tions). The credit equalled 15 percent of the amount
determined to be subject to the credit, not to exceed
120
Individual Returns/1981
tax liability. This amount was determined under one
set of rules for taxpayers age 65 or over and under
another set of rules for government retirees under age
65. A government retiree (under age 65) whose spouse
was 65 or older could use whichever set of rules
resulted in the larger credit.
Credit from Regulated Investment Companies
The taxpayer was instructed to include in gross
income any amounts which were allocated to him or her
as capital gain dividends, even if they were not
actually received. If the investment company paid a
tax on the capital gain, the taxpayer was entitled to
claim a refundable credit for his or her proportion-
ate share of the tax.
Credit on 1982 Estimated Tax
This credit was part of the overpayment of 1981 tax
which taxpayers specifically requested to be credited
to their estimated tax for 1982. (See also "Overpay-
ment" in this section.)
Deduction for Expense of Living Abroad
In order to give U.S. citizens living and working
abroad equitable tax treatment with those individuals
working in the United States, a statutory adjustment
to gross income for an employee's excess cost of
living abroad was provided for by the Foreign Earned
Income Act of 1978. The deduction was limited, in
general, to the individual's net earned income from
sources outside the United States. The amount of the
deduction was the sum of the following qualified
amounts: (1) cost-of-living differential, (2) housing
expenses, (3) schooling expenses, (4) home leave
travel expenses, (5) hardship area expenses, and (6)
in certain instances, maintenance for a separate
household.
Dependent Exemptions
See "Exemptions."
Disability Income Exclusion
The disability income exclusion was available only
to taxpayers who retired on disability before age 65,
who had not reached age 65 before the close of the
taxable year, and who were totally and permanently
disabled upon retirement. The maximum exclusion was
figured at a weekly rate of $100 per spouse. How-
ever, if the taxpayer's adjusted gross income, before
this exclusion, exceeded S15,000, the excess reduced
the amount of the exclusion dollar-for-dollar. Thus,
the exclusion was eliminated entirely for taxpayers
whose adjusted gross incomes exceeded $20,200 ($25,400
in the case of a married couple filing jointly, where
both spouses were eligible for the exclusion).
Dividend and Interest Exclusion (#)
For Tax Year 1981, a taxpayer could exclude up to
$200 ($400 on a joint return) of eligible dividends
and interest from adjusted gross income. For an
explanation of eligible dividends, see "Domestic and
Foreign Dividends Received" and, similarly for
interest, see "Interest Received" in this section.
Dividends and Interest in Adjusted Gross Income {#)
Total domestic and foreign dividends and interest
less the dividend and interest exclusion equalled
dividends and interest in adjusted gross income. (See
also "Domestic and Foreign Dividends Received,"
"Interest Received," and "Dividend and Interest
Exclusion" in this section.)
Domestic and Foreign Dividends Received
Domestic and foreign dividends received consisted of:
(1) dividends eligible for the combined dividend and
interest exclusion, which were dividends received from
domestic corporations, either directly or indirectly
(e.g., as a beneficiary of income from estates or
trusts, or as a partner for his or her distributive
share of partnership profits) and qualifying distribu-
tions from real estate investment trusts or regulated
investment companies and qualifying distributions from
real estate investment trusts or regulated investment
companies; and
(2) dividends not eligible for the dividend and
interest exclusion, which were dividends received from
foreign corporations, tax-exempt farmers' cooperatives,
tax-exempt organizations, certain trusts that were in
their final year, and corporations most of whose
business was conducted in U.S. possessions.
Domestic and foreign dividends did not include
capital gain distributions from regulated investment
companies and real estate investment trusts, nontax-
able distributions of stock or stock rights, returns
of capital, or liquidation distributions. Taxpayers
were also instructed to exclude so-called dividends on
deposits or withdrawable accounts in mutual savings
banks, cooperative banks, savings and loan associa-
tions, and credit unions, which were to be treated as
interest income; and patronage dividends declared by
farmers' cooperatives and other cooperative organiza-
tions.
Earned Income Credit
This was a credit available to low-income workers who
maintained a household and had a dependent child or
children whom they claimed as exemptions. This credit
was based on earned income, consisting of wages, sala-
ries, and other employee compensation, plus net earn-
ings from self-employment, and was intended to offset
the impact of social security taxes on low-income indi-
viduals and to encourage them to obtain employment.
The maximum credit was 10 percent of the first
$5,000 of earned income, or $500, and was reduced by
an amount equal to 12.5 percent of the taxpayer's
adjusted gross income or earned income, whichever was
larger, above $6,000. Thus, at the $10,000 adjusted
gross income level (or earned income level) the cred-
it was eliminated.
Taxpayers were eligible to claim the earned income
credit if they:
(1) had less than $10,000 of adjusted gross income
or earned income, whichever was larger,
(2) maintained a household which was the principal
place of abode for the taxpayer and either a child who
was under 19 years of age or was a full-time student,
or a dependent child who was disabled,
(3) maintained their principal home in the United
States,
(4) were not entitled to exclude from gross income
any amount of income earned from sources outside the
United States or from sources within U.S. posses-
sions, or claim a deduction for certain expenses of
living abroad,
(5) had a taxable year that represented a full 12
months, and
(6) filed a joint return if married.
The earned income credit could result in a refund to
the extent it was not used to offset the income tax
liability. Thus, even if an individual was not other-
wise required to file a return, it was to his or her
benefit to do so in order to claim a refund of the
earned income credit. For purposes of this report,
Individual Returns/1981
121
the earned income credit was divided into three parts:
that used to offset income tax before credits (limited
to the amount needed to reduce income tax after cred-
its to zero); that used to offset all other taxes
(limited to the amount needed to reduce total tax
liability to zero); and the refundable portion. (See
also "Advance Earned Income Credit Payments.")
Employee Business Expenses
An employee was allowed a deduction in arriving at
adjusted gross income for certain unreimbursed busi-
ness expenses incurred in connection with any employ-
ment. These expenses were reported as an "adjustment"
to income on the tax return and were separate from
employee expenses treated as an itemized deduction.
Expenses which qualified for the adjustment included:
(1) cost of travel, meals, and lodging while away
from home in the performance of services as an
employee,
(2) any other expenses to the extent covered by a
reimbursement or expense allowance arrangement with
the employer,
(3) business transportation costs, other than
commuting, and
(A) outside salesperson's expenses of soliciting
business for the employer.
If employees accounted for deductible expenses to
their employers, they were not required to report the
reimbursement in income, except for any amount of reim-
bursement in excess of expenses.
Certain expenses of employees, such as work clothes,
union dues, and employment agency fees, were not deduc-
tible in the computation of adjusted gross income, but
were deductible as itemized deductions in the computa-
tion of taxable income. These expenses were included
in "miscellaneous itemized deductions."
Estate or Trust Net Income or Loss
Ttiis was the beneficiaries' share of fiduciary
income (with the exception of the items described
below which were reported separately) from any estate
or trust. Income from estates or trusts included
amounts required to be distributed and amounts cred-
ited to beneficiaries' accounts from current-year
fiduciary income, whether or not actually received.
Also induced was the beneficiaries' share of any
accumulation distribution made in the current year by
the fiduciary of a complex trust for income accumu-
lated in prior tax years. Beneficiaries' share of
these distributions was reduced by their share of
depletion and depreciation deductions before report-
ing the net amount as part of adjusted gross income.
Taxpayers excluded from estate or trust income their
share of dividends and gains or losses from sales of
capital assets and other property. Such income (which
made up the largest portion of income from an estate
or trust) was included on the tax return on the sepa-
rate lines provided for these income types and was not
separately identified for the statistics. A loss from
an estate or trust was allocated to the beneficiary
only upon settlement or termination of an estate or
trust which, for its last tax year, (a) still had a
net operating loss carryover or a capital loss carry-
over, or (b) had deductions (other than those for
exemptions and charitable contributions) in excess of
gross income.
The data shown include the number of returns showing
just net income received from all estates or trusts
and the number showing just the net loss from all
estates or trusts. In other words, if a return showed
net income from one estate or trust, and a net loss
from another, that return was tabulated in both the
"total income" and "total loss" columns. The columns
labelled "net income" and "net loss" represent the sum
of all income and losses reported from all estates or
trusts, i.e., the net amount, on a return-by-return
basis.
Estimated Tax Payments
This figure represented the total of the amounts
paid quarterly and reported on the 1981 Declaration of
Estimated Income Tax, Form 1040ES. The amount repor-
ted included any credit which was applied against the
estimated tax by reason of an overpayment of the 1980
tax liability.
Excess Itemized Deductions
This deduction concept represented the amount by
which total itemized deductions exceeded the zero
bracket amount. Since the zero bracket amount was
built into the tax tables and the tax rate schedules,
only "excess itemized deductions" (and not "total
itemized deductions") was used in the calculation of
taxable income.
Excess Social Security Taxes Withheld (#)
If the total social security (FICA) tax withheld was
greater than $1,975.05 for 1981 ($1,587.67 for 1980)
because an employee worked for more than one employer,
the excess could be taken as a credit toward payment
of the employee's income tax. Any amount in excess of
tax liability was refundable. In the case of a joint
return, the credit was computed separately for each
taxpayer.
Exemptions
In the computation of taxable income, a $1,000
deduction was allowed for each exemption claimeo.
An exemption was allowed for each taxpayer shown on
a return (on joint returns, husband and wife were each
regarded as a taxpayer). If either husband or wife
filed a separate return, the spouse's exemption could
be claimed on that return only if that spouse did not
file a return, had no gross income, and was not the
dependent of another taxpayer. Additional exemptions
were allowed for a taxpayer or spouse who indicated
being age 65 or over, blind, or both.
Exemptions were also allowed for qualified depen-
dents. In general, an individual qualified as a
dependent if that person had gross income less than
$1,000 ($1,000 or more if in category (2) below),
received more than half his or her support from the
taxpayer, was related to the taxpayer (such as a son,
daughter, or parent), or lived in the taxpayer's home
or was a member of the household for the whole year.
The total number of exemptions shown in this report
includes some duplication. This occurred in the case
of:
(1) dependents other than children who had gross
income less than $1,000, but filed a return to obtain
a refund of tax withheld on wages,
(2) dependent children with unearned income of
$1,000 or more (dividends, interest, capital gains,
and the like), and
(3) dependent children under 19 years of age or
students regardless of age who either (a) were
required to file a return because their gross income
was $3,300 or more, or (b) had gross income of less
than $3,300, all of it earned income, and filed a
return only to obtain a refund of tax withheld on
wages.
In each of these instances individuals were counted
twice, as taxpayers filing their own returns and as
dependents on another taxpayer's return.
122
Individual Returns/1981
Farm Net Profit or Loss
This source of income was reported by individuals
who were sole proprietors of a farm. When there were
two or more farms operated by the same taxpayer, the
single amount of profit or loss included in adjusted
gross income represented the combined profit and loss
from all farming activities.
Farm business costs and expenses were deductible
from farm gross business receipts in arriving at farm
net profit or loss. Excluded from farm net profit or
loss were gains from certain sales of livestock and
crops which qualified for capital gains treatment, as
well as farm rental income. Gains from sales of
livestock (other than poultry) qualified for capital
gains treatment if the livestock had been held for 12
months or more (in the case of cattle or horses
acquired after 1969, for 2A months or more), as long
as livestock were held for breeding, dairying, or
sporting purposes. Gains from sales of unharvested
crops, when sold with the land on which they were
growing, qualified for capital gains treatment if the
land had been held for 12 months or more. For taxa-
tion purposes (and for purposes of this report), these
types of income were included in long-term capital
gains. On the other hand, farm rental income — that
based on crops or livestock produced solely by the
tenant, without material participation of the land-
owner or sublessor in the operation or management of
the farm — was included in rent net income or loss.
Foreign Tax Credit
A credit against income tax was permitted for
foreign taxes paid. The credit was for the income and
profits taxes paid to foreign countries or U.S. posses-
sions and included the taxpayer's share of such taxes
paid through partnerships and fiduciaries.
In general, the tax credit was limited to the same
proportion of the income tax before credits as the
taxable income from foreign sources bore to the entire
taxable income, but could not exceed the foreign taxes
paid. In addition, the credit was further limited to
income tax before credits minus the credit for the
elderly. The remainder could be carried back 2 years
and then forward 5 years for use in computing the
credit for those years.
Additional information can be found in the Supple -
mental Report, Statistics of Income— 1976-1979,
International Income and Taxes, Foreign Income and
Taxes Reported on U.S. Tax Returns .
Forfeited Interest Penalty Adjustment
Taxpayers who had paid penalties for the premature
withdrawal of funds from time savings accounts or
deposits could deduct those penalties as an adjustment
to gross income.
Form of Deduction
For purpose of this classification, returns were
categorized into one of three groups: those with
nonbusiness itemized deductions, those with a zero
bracket amount only, and those with no deductions.
For a return to fall into either of the first two
groups, there had to be positive adjusted gross income
and in the case of the zero bracket amount only
returns, adjusted gross income had to exceed the
exemption amount. The reason adjusted gross income
had to exceed the exemption amount was that the exemp-
tion amount was subtracted from adjusted gross income
first, before the zero bracket amount; the zero
bracket amount, no longer a deduction from adjusted
gross income, was actually the first portion of tax-
able income, the amount "taxed" at the first, or zero
percent, tax rate. Returns in the third group, those
with neither itemized deductions nor zero bracket
amount only, were either (1) deficit or "breakeven"
returns, since there was no income from which to
subtract any deductions, or (2) returns with no
itemized deductions and with adjusted gross income
less than the exemption amount.
Fully Taxable Pensions and Annuities
See "Pensions and Annuities."
General Sales Taxes Deduction
See "Taxes Paid Deduction."
Heads of Householos, Returns of
These returns were filed by "unmarried" persons who
furnished over half the cost of maintaining a house-
hold for the entire year for at least one qualifying
relative. Unmarried persons, for purposes of this
classification, were defined as single persons, mar-
ried persons legally separated, certain married indivi-
duals living apart but not legally separated, or per-
sons married to nonresident aliens. "Qualifying"
relatives, such as children, parents, brothers, and
sisters, generally had to qualify as the taxpayer's
dependents and actually had to live with the taxpayer.
There were two exceptions to this rule. Parents of
the taxpayer had to be dependents, but did not have to
live in the same household; children of the taxpayer
did not have to be dependents, but did have to reside
in the same household as the taxpayer.
A special tax rate schedule was provided for heads
of households which gave a portion of the benefits for
lower rates accorded joint returns.
Home Mortgage Interest Deduction
See "Interest Paid Deduction."
H.R. 10 Plan
See "Self-Employed Retirement (Keogh) Plan
Deduction."
Income Averaging
A taxpayer with unusual fluctuations in income was
able to reduce the tax in higher income years by using
income averaging. The standard income averaging compu-
tation permitted a part of an unusually large amount
of taxable income for any one year to be taxed at
lower rates, thus resulting in a lower amount of tax
due than would have resulted if the taxpayers had
computed their tax using the regular tax computation
method. An eligible individual could choose this
computation if the "averageable income" for the year
was more than $3,000.
"Averageable income" was the amount by which
"adjusted taxable income" (taxable income for the
computation year) exceeded 120 percent of the average
"base period income" (the average of taxable income,
with certain other adjustments, for the 4 preceding
tax years). Briefly, the income averaging computation
operated to tax all averageable income at the same rate
which applied to the first one-fifth of such income.
"Adjusted taxable income," from which the "averageable
income" was derived, covered all income except "excess
community property income" and certain amounts received
by owner-employees. "Base period income" included
taxable income and income earned outside the United
States or within U.S. possessions which had been
excluded from taxation under sections 911 and 931 of
the Internal Revenue Code.
Individual Returns/1981
123
Taxpayers choosing the income averaging tax compu-
tation were not eligible for the special 50 percent
rate applicable to personal service income under the
maximum tax computation.
Income Subject to Tax
For taxpayers using the regular or maximum tax
computation methods, income subject to tax was the
same as taxable income (adjusted gross income less the
personal exemption amount and excess itemized deduc-
tions).
On returns with alternative tax, income subject to
tax was also the same as taxable income unless income
eligible for the alternative tax treatment was greater
than taxable income. On these returns, income subject
to tax was equal to capital gains subject to
alternative tax treatment.
For taxpayers using the income averaging method,
income subject to tax was a reduced amount of taxable
income specially computed for the statistics by
working backward from the tax itself.
On returns with both income averaging and alter-
native tax computations, income subject to tax was
alternative income plus the amount of income that
would generate the remainder of tax generated.
Income Tax After Credits (#)
Income tax after credits was equal to "income tax
before credits" minus the rate reduction credit,
research and experimentation credit, credit for the
elderly, investment credit, foreign tax credit, work
incentive (WIN) credit, political contributions
credit, jobs credit, child care credit, residential
energy credit, other tax credits (as defined below),
and, for purposes of this report, to the extent that
it did not result in a negative amount, the earned
income credit. The portion of the earned income
credit which did not result in a negative amount is
tabulated as "earned income credit used to offset
income tax before credits."
Income Tax Before Credits (#)
This amount consisted of two components: "tax
generated" and "taxes from special computations."
Generally, "tax generated" was the tax liability
computed on current-year "taxable income" based on:
(1) the regular tax, whether derived from the tax
tables or tax rate schedules,
(2) the income averaging tax,
(3) the alternative tax, or
(4) the maximum tax on personal service income.
"Taxes from special computations" generally were
related either to prior-year income or to income that
had been excluded from adjusted gross income. As a
result, it was possible for a taxpayer to have "income
tax before credits" without having "taxable income."
(See also "Tax Generated" and "Taxes from Special
Computations.")
Income Tax Withheld
Tax withheld included amounts deducted from
salaries, wages, tips, and other forms of remunera-
tion. An employer could use either the "percentage"
or "wage bracket" method, both of which were based on
graduated rates ranging from 14 to 37 percent, or any
of the alternative methods permitted by the Internal
Revenue Service in determining the amount to be with-
held.
In addition to income tax withheld on salaries as
reported on Form W-2, tax withheld from pensions and
annuities, as reported on Form W-2P, was included in
this amount. Tax withheld on certain gambling win-
nings, as reported on Form W-2G, was also included.
Individual Retirement Arrangement
For taxable years beginning after December 31, 1974,
an Individual who was not covered by a qualified pri-
vate or governmental retirement plan was able to set
up an individual retirement arrangement (IRA) (a) at a
bank or other qualified financial institution, (b) by
investing directly in individual annuity contracts
issued by an insurance company, or (c) by investing in
special retirement bonds issued by the Federal Govern-
ment. Contributions to such a plan, which were limited
to the lesser of $1,500 or 15 percent of the indivi-
dual's earned income (wages, salaries, and net earnings
from self-employment), could be deducted from the
employee's gross income in arriving at adjusted gross
income. Taxpayers could not start withdrawing funds
from the account until they reached age 59-1/2 and had
to start doing so upon reaching age 70-1/2. Penalty
taxes were assessed in the event the taxpayer failed
to comply with these limitations.
The Tax Reform Act of 1976 provided for the esta-
blishment of an IRA (separate from that of the working
spouse) for a nonworking spouse, effective for 1977.
The total deduction from gross income in this instance
was limited to the smallest of (a) $1,750, (b) 15
percent of the working spouse's earned income, or (c)
twice the smaller amount contributed to either
spouse's IRA (thus making it advantageous to
contribute the same amount to each IRA).
Interest Paid Deduction
Interest paid on personal debts, credit cards,
mortgages, bank loans, and installment purchases of
real or personal property was deductible, but Inter-
est paid on money borrowed to buy tax-exempt securi-
ties or single premium life insurance and endowment
contracts was not. The amounts deductible as an
Interest expense included "investment interest" (that
amount paid or accrued on indebtedness incurred, or
continued, to purchase or carry property held for
investment) as reported on Form 4952, Investment
Interest Expense Deduction, subject to the limitations
prescribed in the law. Interest relating to business,
royalty, and rental income was deducted directly from
these items and was, therefore, not reflected in the
interest paid statistics. For installment purchases.
Interest paid included amounts stated in the contract,
certain unstated amounts of interest as provided in
Code section 483, and finance charges.
Interest Received (#)
This amount was the taxable portion of Interest
received from bonds, debentures, notes, mortgages,
personal loans, bank deposits, savings accounts,
All-Saver Certificates, tax refunds, U.S. savings
bonds, and money-market funds. Taxpayers were also
instructed to include so-called dividends on deposits
or withdrawable accounts in mutual savings banks,
cooperative banks, savings and loan associations, and
credit unions. Excluded was the interest on a State
or local Government obligation. Such interest was
tax-exempt and, therefore, did not have to be reported
on the tax return.
For 1981, taxpayers were allowed an exclusion of up
to $200 of qualifying dividends and interest. Interest
that qualified for the exclusion included all interest
except that received from another individual or from
an All-Savers Certificate. Also, interest earned on
an All-Savers Certificate, a special tax-exempt
savings certificate, was eligible for a lifetime
exclusion of up to $1,000. (See also "All-Savers
Certificate Interest," and "Dividends and Interest
Exclusion;" and "Changes in Law" in Section 1.)
124
Individual Returns/1981
Investment Credit (#)
This tax credit generally equalled 10 percent of
"qualified investment" in certain new and used depre-
ciable assets used for business purposes, chiefly
machinery and equipment with a useful life of 3 years
or more. For 1981, the credit could not exceed the
lesser of income tax liability or $25,000 plus 80
percent of tax liability over $25,000 (70 percent for
1980).
The cost of the property determined the taxpayer's
qualified investment, which was an amount that took
into account the length of the property's intended
life and whether the property was new or used. Small
Business Corporations and partnerships were eligible
for the credit, although the credit itself was claimed
not by these entities but by the shareholders and
partners, respectively, on their individual income tax
returns. There were also limitations on the credit
itself, depending on the presence or size of income
tax before credits reduced by the foreign tax credit,
credit for the elderly, and special types of taxes.
Amounts in excess of these limitations could be carried
back 3 years and the remainder carried forward, in
general, to the succeeding 15 years, for use in compu-
ting the credit for these years.
Included in the statistics for the investment credit
were amounts claimed as a "business energy investment
credit." This was an additional investment credit for
energy property used for business purposes. Property
eligible for the business energy investment credit had
to have a useful life of 3 years or more and had to
fall into one of the following ten categories: (1)
alternative energy property; (2) specially defined
energy property; (3) recycling equipment; (A) shale
oil equipment; (5) equipment for producing natural gas
from geopressured brine; (6) cogeneration equipment;
(7) certain qualified intercity buses; (8) qualified
hydroelectric generating property; (9) ocean thermal
and oeothermal property; and (10) solar and wind
energy property. The credit for the first seven items
was set at 10 percent of qualified investment; for the
eighth item, it was 11 percent; and for the final two
items, it was 15 percent. In certain situations, it
was possible for property eligible for the energy
investment credit not to qualify for the regular
investment credit.
Itemized Deductions
See "Total Itemized Deductions," and specific types.
Jobs Credit W
This was a tax credit which was granted to employers
who provided employment for the hard-core unemployed
and other groups with special employment needs. This
"targeted" jobs credit was limited to 50 percent of
the first $6,000 of FUTA wages (i.e, wages subject to
unemployment insurance) paid by an employer to an
eligible employee for the employee's first year of
employment, and to 25 percent of such wages for the
second year of employment of such an individual. The
employee groups targeted for this credit were: (1)
recipients of Supplemental Security Income; (2)
handicapped individuals who were undergoing or had
completed qualified vocational rehabilitation; (3)
individuals aged 18-24 who were members of economi-
cally disadvantaged families; (A) Vietnam veterans
under age 35 (if hired after August 13, 1981, no age
requirement applied) , who were members of economically
disadvantaged families; (5) recipients of general
assistance for a period of 30 or more days; (6) indi-
viduals aged 16 to 19 who were participants in a quali-
fied cooperative education program; and (7) ex-convicts
who were members of economically disadvantaged fami-
lies, if hired within 5 years of the date of release
from prison or date of conviction; and (8) effective
for 1981, certain former Comprehensive Employment and
Training Act (CETA) employees. Effective after August
13, 1981, any new employee could not qualify for the
jobs credit if he or she were a relative or dependent
of the employer, or a rehired employee who previously
did not qualify for the credit.
In addition to the limit on the amount of credit for
any one eligible employee, the amount of qualifying
wages paid by an employer to eligible first-year
employees was limited to 30 percent of the aggregate
FUTA wages paid to all employees during the calendar
year ending in the employer's taxable year. Moreover,
an employer's deduction for such wages was reduced by
the amount of the credit; the credit was limited to 90
percent of the employer's income tax liability less
all other nonrefundable credits; and it was not
applicable with respect either to employees for whom
the employer received on-the-job training payments or
for whom the Work Incentive (WIN) credit was claimed.
The credit could be carried back 3 years, and effec-
tive for 1981, carried forward 15 years for unused
credit years beginning after 1976.
Joint Returns of Husbands and Wives
These were returns of married taxpayers claiming the
joint return filing status. The income of each spouse
had to be reported on these returns.
Marital Status
The five marital status classifications were:
(1) joint returns of husbands and wives,
(2) separate returns of husbands and wives,
(3) returns of heads of households,
(A) returns of surviving spouses, and
(5) returns of single persons (not heads of house-
holds or surviving spouses).
Marital status was usually determined as of the last
day of the taxable year. If one spouse died during
the tax year, the other was considered married for the
entire year. If a taxpayer was divorced during the
tax year and did not remarry, the taxpayer was
considered to be unmarried for the entire year. Each
of the above classifications is defined under a
separate heading in this section.
Maximum Tax on Personal Service Income
"Tax generated" was usually computed by applying to
taxable income graduated tax rates ranging from to
70 percent. However, qualifying taxpayers with large
amounts of "personal service income" could elect to
limit the top tax rate on such income to a maximum of
50 percent. This was done by splitting taxable income
into "personal service" and "other" taxable income.
The graduated regular rates up to 50 percent were
applied to personal service taxable income; the 50
percent limitation was applied to amounts which would
have been subject to rates higher than 50 percent.
Other taxable income was taxed at regular rates higher
than 50 percent.
To qualify, a taxpayer must have been:
(1) Single with personal service taxable income
exceeding $A1,500,
(2) Married filing jointly (or a surviving
spouse) with personal service taxable income exceeding
$60,000, or
(3) Head of household with personal service
taxable Income exceeding $AA,700.
"Personal service income" was gross income earned
from salaries, wages, professional fees, and other com-
pensation for personal services. If the taxpayer en-
gaged in a trade or business where both services and
Individual Returns/1981
125
capital were material income-producing factors, income
that constituted reasonable compensation for services
actually rendered, but not more than the business net
profit, was considered personal service income. Net
proceeds from the sales of property created by the
taxpayer were also considered. Pensions, annuities,
and other deferred compensation for personal services
rendered in the past could also be included. Personal
service net income was personal service Income as here
defined less allocable deductions and expenses.
Personal service net income was used to determine
"personal service taxable income." Taxable income was
multiplied by the ratio of personal service net income
to adjusted gross income. The result (limited to the
amount of taxable income) was then subject to reduction
by the "tax preference offset," the total amount of tax
preferences reported on Form 4625 (see "Minimum Tax"
in this section). "Personal service taxable income,"
then, was the result of applying an earnings ratio to
taxable income and then subtracting from that result
those items which had already received special tax
treatment, namely the tax preferences. The part of
taxable income which was not personal service taxable
Income was "other taxable income."
Tax generated was the sum of tax on personal ser-
vice taxable income, computed as described in the
first paragraph, plus the tax on "other taxable in-
come." The tax on "other taxable income" was the reg-
ular tax on taxable income less the regular tax on
personal service taxable income.
The maximum tax computation was not available to
married persons filing separate returns or to tax-
payers electing income averaging.
Medical and Dental Expense Deduction
In general, medical and dental expenses could be
claimed as itemized deductions to the extent that they
exceeded 3 percent of adjusted gross income. Expendi-
tures considered for this deduction were the actual
amounts paid during the tax year for health care of
the taxpayer, spouse, dependents, and any other person
who, except for the fact that he or she had $1,000 or
more of gross income or filed a joint return with his
or her spouse, could be claimed as a dependent.
Amounts paid for drugs and medicines were included in
medical expenses only to the extent that they exceeded
1 percent of adjusted gross income.
Any insurance payment, received on account of
medical expenses incurred, reduced the amount which
could be considered as medical expenses actually paid
by the taxpayer. However, one-half of the cost of
medical insurance up to $150 was fully deductible as a
medical expense without regard to the 3 percent limi-
tation, while the remaining one-half of the cost plus
any excess over $150 was subject to the 3 percent
limitation.
Minimum Tax (#)
This was a 15 percent tax imposed on certain "tax
preferences." This tax could be reduced by:
(1) 15 percent of any 1981 net operating loss which
the taxpayer could carry to a future year (this amount
to be paid as a deferred minimum tax for the year to
which the net operating loss was carried);
(2) "unused" portions of the credit for the elderly,
the political contributions credit, the child care
credit, and the residential energy credit; the unused
portion was the amount by which these credits exceeded
income tax before credits.
The following income and deduction items, which were
given special treatment in the computation of taxable
income, were considered tax preferences and were sub-
ject to the minimum tax:
(1) Accelerated depreciation on (a) low-income
rental housing; (b) other real property (defined in
Code section 1250); and (c) leased personal property
(defined by section 1245). The excess of accelerated
depreciation over the amount computed under the
straight-line method was considered a tax preference.
(2) Amortization of (a) certified pollution con-
trol facilities; (b) railroad rolling stock; (c)
on-the-job training facilities; and (d) child care
facilities. The excess of these special rapid
write-offs, over what otherwise would have been a
straight-line depreciation deduction, was considered a
tax preference.
(3) Stock options. Upon exercising a stock option,
an employee did not actually receive income when the
fair market value of the stock was greater than the
option price. This price difference was, however,
treated as a tax preference in the year the option was
exercised.
(4) fed debt reserves. Financial institutions were
allowed deductions toward a reserve for bad debts
under prescribed rules. When these deductions
exceeded the amount required by actual experience, the
excess was considered a tax preference.
(5) Depletion. The excess of depletion over the
adjusted basis of property (reduced by depletion taken
in prior years) was a tax preference. Thus, when the
taxpayer had written off the investment, a tax prefer-
ence was realized.
(6) Intangible drilling costs. Intangible drilling
expenses incurred by operators of oil and gas wells
were chargeable, at the operator's option, either to
capital or to current expenses. However, beginning
with Tax Year 1976, to the extent that any amount
deducted as a current expense exceeded the amount that
could have been charged to capital and deducted over
the applicable number of years, it had to be reported
as a tax preference.
(7) Accelerated cost recovery (ACRS) depreciation
deduction. The excess of the ACRS allowance, for each
personal recovery property subject to a lease and real
recovery property, over the straight-line ACRS allow-
ance was considered a tax preference item based on
specified recovery periods.
The above items were considered tax preferences,
whether incurred directly, by individual taxpayers, or
distributed or allocated to them as owners, benefi-
ciaries, or shareholders of partnerships, estates and
trusts. Small Business Corporations, or regulated
investment companies.
Tax preferences subject to tax was the base for com-
puting the minimum tax. It was the result of sub-
tracting total exclusions from recomputed tax prefer-
ence income — concepts explained below.
Recomputed tax preference income, on most returns,
equalled total tax preferences. However, under
section 58(h) of the Internal Revenue Code, taxpayers
could deduct any tax preferences from which they
derived no benefit from their total tax preferences.
Exclusions from total tax preferences took one of
two forms. The standard exclusion equalled a flat
$10,000 ($5,000 for married persons filing sepa-
rately). The tax exclusion equalled one-half of the
sum of income tax after credits, tax from recomputing
prior-year investment or work incentive (WIN) credits,
and the penalty tax on premature redemption of indi-
vidual retirement bonds, less the special income
averaging tax, the tax on accumulation distributions
of trusts, and penalty taxes on self-employed pension
plans. The taxpayer could take whichever exclusion
was more beneficial.
When minimum tax is added to alternative minimum tax,
the result is additional tax for tax preferences. (See
also "Alternative Minimum Tax.")
126
Individual Returns/1981
Miscellaneous Deductions (#)
Included under this heading In the statistics were
all specified nonbusiness deductions from adjusted
gross income for which separate categories were not
provided on the return form, plus personal casualty
and theft losses.
On the return form, miscellaneous deductions inclu-
ded expenses incurred in the collection of income; or
for the management, conservation, or maintenance of
property held for the production of Income subject to
tax; gambling losses not in excess of winnings
reported in Income; expenses connected with the tax-
payer's employment (for example, dues to professional
societies, union dues, cost of tools and supplies for
the job, and fees to employment agencies); fees paid
for the preparation of a tax return; qualified adop-
tion expenses; and allowable expenses of an employee
in connection with the employer's business.
Casualty or theft losses, while shown as a separate
category on the return form, were Included as
"miscellaneous deductions" for the statistics. (See
also "Casualty or Theft Loss, Net" in this section.)
For purposes of the statistics, miscellaneous de-
ductions also Includes any amount of earned Income
substituted for itemized deductions by taxpayers who
qualified as "dependents with unearned income." (See
also "Unused Zero Bracket Amount" in this section.)
Moving Expense Adjustment
An employee who had to move to a new residence as a
result of changing jobs could deduct from gross Income
certain reasonable expenses for moving and househunt-
ing. To qualify for this deduction the new job loca-
tion had to be at least 35 miles farther from the
former residence than the old job was. In addition,
the employee had to work full-time for at least 39
weeks of the 12 months after the move.
Deductible expenses included those incurred from
moving household goods and personal effects; and
travel, meals, and lodging of the taxpayer and
household members in route to the new residence.
There were no dollar limitations for these expenses.
Other allowable expenses, subject to a $3,000
limitation, included househunting trips, cost of
meals, lodging in temporary quarters for up to 30
days, and costs related to settlement of an unexpired
lease or acquisition of a new lease, or selling of a
residence and purchase of a new residence. In
addition, the househunting trip and temporary quarters
component of the S3, 000 deduction could not exceed
$1,500.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Income
Included here were such items as prizes, awards,
sweepstakes winnings, gambling profits, recovery of
bad debts, insurance received as reimbursement for
medical expenses taken in a previous year, and any
other Income subject to tax for which there was no
specific line provided on the return form. Taxpayers
were required to apply any deduction for carryovers or
carrybacks of business net operating losses against
"other Income."
Other Tax Credits
"Other tax credits" included, in general, only those
statutory credits which were used to offset income tax
before credits and could not be identified as a rate
reduction, research and experimentation, elderly, child
care. Investment, work incentive (WIN), foreign tax.
jobs, political contributions, or residential energy
credit. Other tax credits, to the extent that they
were in excess of total tax liability and were refund-
able, were tabulated as part of "other taxpayments."
Other Taxpayments
"Other taxpayments" included the "throwback tax
credit" allowed trust beneficiaries for certain taxes
previously paid by the trust, and any other unidenti-
fied amounts that could not be allocated to one of the
specified taxpayment items. Other tax credits, to the
extent that they were in excess of total tax liability
and were refundable, were also included in other tax-
payments.
Other Than Cash Contributions Deduction
See "Contributions Deduction."
Overpayment
An overpayment
ments" exceeded
taxpayer had any
income credit."
at the taxpayer's
subsequent year's
refund and partly
(See also "Credit
in this section. )
of tax occurred when the "taxpay-
"total tax liability," or if the
"refundable portion of the earned
Overpayments could be refunded; or,
election, taken as a credit on the
estimated tax; or taken partly as a
as a credit against estimated tax.
on 1982 Estimated Tax" and "Refund"
Overpayment of Windfall Profit Tax (#)
The windfall profit tax, which went into effect on
March 1, 1980, was a tax imposed on producers of crude
oil, but withheld and reported to the Internal Revenue
Service by the first purchaser of such oil. If the tax
was over-withheld in the course of the year, the pro-
ducer could claim a refund on his or her Income tax
return.
The overpayment could be due to three possible rea-
sons. Whenever withholding errors occurred, the pur-
chaser was responsible for correcting that error by
adjusting amounts withheld in succeeding quarters.
Where this was not possible, a refund of the amounts
overwlthheld could be claimed by filing a Form 62A9,
Computation of Overpaid Windfall Profit Tax, with the
Form 1040. Secondly, any over-withholding due to the
net income limitation could also be claimed on the
Form 6249. Finally, royalty owners could claim a
credit of up to $2,500 (for 1980, the credit was
$1,000) of windfall profit tax Imposed on their share
of the oil removed during 1981. This credit could be
claimed on Form 6249 (Computation of Overpaid Windfall
Profit Tax) or 62A9-A (Royalty Owner's Credit for
Overpaid Windfall Profit Tax).
The three types of overpayment were combined and
carried over to the Form 1040 and entered in the
margin of the taxpayments section. For purposes of
this report, overpayment of windfall profit tax was
reported as a separate item.
Partnership Net Profit or Loss (//)
Partnership net profit or loss was reported by
persons who were members of a partnership, syndicate,
joint venture, or unincorporated association. The
taxpayer's profit or loss shown was only his or her
share of the ordinary Income or loss of the enter-
prise, together with payments made to the taxpayer for
the use of capital or as a salary. If the individual
was a member of more than one partnership, the single
amount of partnership profit or loss reported in
adjusted gross income, whether actually received or
not, was the net result of all shares.
Individual Returns/1981
127
One of the deductions from partnership gross income,
additional first-year depreciation, was tabulated and
shown separately in this report. However, the Eco-
nomic Recovery Tax Act of 1981 repealed the deduction
for property placed in service after 1980. To this
end, the data in this report reflect only those tax-
payers with deductions from fiscal-year 1980/1981
partnerships.
Data shown include the total number of returns
showing any net income received from all partnerships
and the total number showing any net loss from all
partnerships. In other words, if a return showed net
income from one partnership and a net loss from
another, that return was tabulated in both the "total
income" and "total loss" columns. The columns
labelled "net income" and "net loss" represent the sum
of all income and loss reported from all partner-
ships; i.e, the net amount, on a return-by-return
basis.
Additional information for partnerships can be found
in Statistics of Income — 1981, Partnership Returns .
Payment with Request for Extension of Filing Time
This payment was made when the taxpayer filed Form
4868, Application for Automatic Extension of Time to
File U.S. Individual Income Tax Return, and gained a
2-month extension of time to file the Form 1040. The
application did not extend the time for payment of
expected tax since full payment of any tax due had to
be made with the application for extension. When the
taxpayer filed the Form 1040 return, he or she entered
the amount paid with Form 4868 to determine any tax
still due or any overpayment of tax.
Payments to an Individual Retirement Arrangement
See "Individual Retirement Arrangement."
Penalty Tax on Individual Retirement Arrangements
A taxpayer could start withdrawing funds from an
arrangement if he or she was disabled or after
reaching age 59-1/2, and had to start doing so after
reaching age 70-1/2. Withdrawals prior to reaching
age 59-1/2 were subject to a penalty tax equal to 10
percent of the premature distribution. Failure to
withdraw funds after reaching age 70-1/2 resulted in
the taxpayer's paying a 50 percent excise tax on the
amount by which the minimum required distribution
exceeded the distributions actually received by the
individual during the year. Contributions to the
retirement arrangement in excess of the legal limita-
tion for the year (15 percent of earned income; $1,500
maximum) were subject to an excise tax equal to 6
percent of the excess contribution. (See also
"Individual Retirement Arrangement" in this section.)
Pensions and Annuities
Generally, pensions represented periodic income
received after retirement and made in consideration of
past services with an employer, while annuities were
income payable at stated intervals in consideration of
a specific premium. A taxpayer could acquire a pen-
sion or annuity either by purchase from a commercial
organization (usually life insurance, endowment, or
annuity contracts) or under a plan or contract con-
nected with the taxpayer's employment. Those pensions
or annuities obtained in connection with employment
could be purchased entirely by the taxpayer or could
be financed in part (a contributory plan) or in whole
(a noncontributory plan) by contributions of the
employer.
Since a noncontributory pension was one paid for
entirely by an employer, the amount received by the
employee was fully taxable. This fully taxable pen-
sion was reported on line 15, "Fully taxable pensions
and annuities," of Form 1040 rather than on line 16,
"Other pensions and annuities."
For the taxpayer who participated in a contributory
retirement plan while employed, the amount received
was only partially taxable. In general, the amount
excludable from gross income, the nontaxable portion,
represented the taxpayer's contributions under the
plan, while the taxable portion represented the
employer's contribution. (In the case of a survivor-
beneficiary of a deceased employee, a death benefit
exclusion of up to $5,000 could be excluded in addition
to the deceased employee's contribution.) The entire
amount of pensions received for the year was reported
on line 16a, "Other pensions and annuities," of the
Form 1040, with the taxable portion being computed on
a separate worksheet and entered on line 16b, "Taxable
amount."
When it was possible for the retired employee or a
survivor to recover the employee's contributions
within 3 years by the annuity payments received, the
payments were nontaxable until recovered, after which
time the pension or annuity was fully taxable. This
was the three-year rule computation method. If this
method was inapplicable, the taxpayer's yearly receipts
were prorated into taxable and nontaxable portions
based on life expectancy at the time that the pension
or annuity started (or term certain, if the annuity was
not payable for life).
Receipts from individually purchased annuities were
usually prorated into taxable and nontaxable portions,
since the taxpayer could expect to receive more than
the cost, but not within 3 years.
Personal Property Taxes Deduction
See "Taxes Paid Deduction."
Political Contributions Credit
An individual taxpayer was allowed to take a credit
against income tax for political contributions paid
during the year. This political contribution could be
to a candidate or candidates for election to a Federal,
State, or local office, in a primary, general, or
special election; or a political campaign committee;
or a newsletter fund. The credit equalled 50 percent
of the amount contributed, limited to $50 ($100 on a
joint return).
Rate Reduction Credit (#)
The first of the tax cuts introduced by the Economic
Recovery Tax Act of 1981 was accomplished by means of
a new one-year credit of 1.25 percent. This credit was
built into the tax tables but had to be computed by
taxpayers who used the tax rate schedules. It reduced
the tax by 1.25 percent and was available to all tax-
payers.
For the purposes of this report, the rate reduction
credit was treated as a tax credit and is reflected in
the data for total tax credits.
Real Estate Taxes Deduction
See "Taxes Paid Deduction."
Refund
A refund of tax included all overpayments not applied
by the taxpayer as a credit to the next year's esti-
mated tax. (See also "Overpayment" in this section.)
Regular Tax Computation
Typically, the taxpayer, in determining "tax gene-
rated," first computed taxable income. Depending on
128
Individual Returns/1981
marital status and size of taxable income, the tax-
payer then used the tax tables or applied rates from
one of three tax rate schedules to determine tax. In
some instances, he or she requested the Internal Reve-
nue Service to compute the tax. Returns of all such
taxpayers are classified under the regular tax compu-
tation method. In addition, the returns of taxpayers
whose taxable income was greater than zero, but less
than or equal to the zero bracket amount, were also
shown as having a regular tax computation. For these
returns, no "tax generated" is shown.
Rent Net Income or Loss
Rent net income or loss constituted a part of
adjusted gross income and was determined by deducting
from gross rent amounts for depreciation, repairs,
maintenance, interest, taxes, commissions, adverti-
sing, fuel, insurance, janitorial services, and any
other allowable expenses related to the rented pro-
perty. Rental income from farming operations con-
ducted solely by the tenant without material partici-
pation of the landowner was also included here.
Research and Experimentation Credit (#)
This credit was established to encourage businesses
to increase the amounts spent on certain qualified
research and experimentation after June 30, 1981. The
credit was equal to 25 percent of the amount by which
the qualified expenses for the year exceeded the aver-
age qualified expenses during an earlier base period,
limited to income tax after reduction by all other
credits.
The credit applied to research in the experimental
or laboratory sense. It excluded research in the
social sciences or humanities, or the part funded by
any grant or contract by another person or government
entity. In addition, to be eligible, the research had
to have taken place within the United States.
Residential Energy Credit
In order to reduce energy consumption and to encour-
age the development and use of alternative energy
sources, a residential energy credit was provided by
the Energy Tax Act of 1978. The credit was made up of
two separate parts, one based on qualified "energy
conservation expenditures" and the other on qualified
"renewable energy source expenditures," with different
requirements for each type of qualifying expendi-
tures. The entire residential energy credit was
available for qualified items installed in or on the
taxpayer's principal residence from April 20, 1977,
through December 31, 1985. A maximum amount was spec-
ified for each part of the credit, although a minimum
$10 amount for the sum of both credits was required
before any credit was allowed. None of the credit was
refundable, but any credit exceeding income tax reduced
by all other statutory credits, except the research and
experimentation credit, could be carried over to sub-
sequent years through 1987. Eefore the credit was
carried over to a subsequent year, however, it could
have been used to reduce the minimum tax for the cur-
rent year. Amounts of credit which could not be used
to offset any tax for 1980 are shown as "residential
energy credit carryover from 1980" in the tabulations.
The credit for energy conservation property was 15
percent of the first $2,000 of expenditures, including
original installation costs, with a maximum credit of
S300 per residence over the entire period the credit
was to be in effect. The credit was available for each
dwelling unit used by the taxpayer as a principal
residence; however, the construction of the dwelling
unit had to be substantially completed before April
20, 1977, in order for the energy conservation expen-
ditures to qualify. In addition, the taxpayer had to
be the first person to use the property installed and
that property had to be expected to remain in use for
at least 3 years. Energy conservation property con-
sisted of insulation, storm windows and doors, caulking
and weather-stripping, and certain other items (such as
an automatic energy-saving setback thermostat, furnace
replacement burner, or a meter displaying the cost of
energy usage) .
The maximum energy conservation expenditures allow-
able in computing the energy credit were $2,000. How-
ever, in computing the 1981 credit, a taxpayer who had
claimed a credit for Tax Years 1978, 1979, or 1980 had
to further reduce the $2,000 by his or her cumulative
energy conservation expenditures on the same residence.
The result of limiting expenditures for 1981 to $2,000
minus prior-year expenditures is shown in the tabula-
tions as "maximum allowable current-year energy con-
servation expenditures."
The credit for renewable energy source property was
AO percent of the first $10,000 of expenditures,
including labor costs for on-site preparation, assem-
bly, or original installation, with a maximum credit
of $A,000 per residence over the entire period the
credit was to be in effect. In contrast to the credit
for energy conservation property, the renewable energy
source credit was available for items installed on both
existing and newly constructed principal residences.
The taxpayer had to be the first person to use the
property and that property had to be expected to remain
in use for at least 5 years. Renewable energy source
property consisted of solar, wind, and geothermal
energy property.
The maximum renewable energy source expenditures al-
lowable in computing the energy credit were $10,000.
However, in computing the 1981 credit, a taxpayer who
had claimed a credit for Tax Years 1978, 1979, or 1980
had to further reduce the $10,000 by his or her cumula-
tive renewable energy source expenditures on the same
residence. The result of limiting expenditures for
1981 to $10,000 minus prior-year expenditures is shown
in the tabulations as "maximum allowable current-year
renewable energy source expenditures."
Royalty Net Income or Loss
Net royalties consisted of gross royalties less
deductions for depletion, depreciation, office rent,
legal fees, clerical help, interest, taxes, and similar
items. Gross royalties included revenues from oil,
gas, and other mineral rights; revenue from patents;
and revenue from literary, musical, or artistic
works. Certain royalties received under a lease
agreement on timber, coal, and domestic iron ore were
eligible for capital gains or ordinary loss treatment
under Code section 1231, and as a result of the
separate computation required by that section are
reflected in the statistics for "sales of capital
assets" and "sales of property other than capital
assets."
Salaries and Waqes
Salaries and wages as reported on the tax return were
amounts of compensation for personal services. Also
included were commissions, bonuses, tips, fees, excess
reimbursement over employee business expenses, and the
value of nonmonetary payments for services, e.g., mer-
chandise, accommodations, or property. Identifiable
amounts for any of these categories which may have been
reported by taxpayers as "other income" were treated as
salaries and wages for the statistics. Excluded were
portions of salaries and wages earned in hardship areas
abroad which could be excluded under special provisions
of the law.
Individual Returns/1981
129
Sales of Capital Assets Net Gain or Loss (#)
In general, capital assets for tax purposes included
all property held for personal use or investment.
Examples of such assets were personal residences, fur-
niture, automobiles, and stocks and bonds. Assets used
in the normal course of business activities (such as
inventory held for sale during the ordinary conduct of
business), and depreciable or real property held for
sale or used in a trade or business were specifically
excluded from treatment as capital assets.
In addition, net gains from the disposition of cer-
tain types of property which were not classified as
capital assets could be treated as capital gains under
section 1231 of the Code. This included property used
in business, such as buildings and machinery, and also
certain specific types of assets such as cut timber,
coal, domestic iron ore and timber royalties, and
unharvested crops sold with the land, if the land were
held for more than one year.
On the other hand, all or a portion of net gains
from some types of property included under the defini-
tion of capital gains could be denied capital gains
treatment under certain other sections of the Code.
Generally, these sections denied capital gains treat-
ment to gain that resulted from the recapture of
depreciation already claimed on the asset.
As a result of the Economic Recovery Tax Act of 1981,
the replacement period on sale of residence was
extended from 18 months to 2 years and the one-time
exclusion of gain on the sale of a principal home was
increased from $100,000 to $125,000.
The following concepts were used in the computation
of net capital gain or loss for the purposes of this
report :
Net short-term gain or loss — Gains and losses from
the sales or exchanges of capital assets held for one
year or less, beginning with 1978, were considered to
be short-term. For 1977, the holding period was 9
months or less while for 1976 and earlier years it was
6 months or less. Short-term gains from current-year
sales were combined with any short-term capital loss
carryover and any net short-term gain or loss received
from partnerships or fiduciaries.
Net long-tertn gain or loss — Gains and losses from
sales or exchanges of capital assets held for more
than one year were considered long-term and were
eligible for special tax treatment (see "Net capital
gain" below). To obtain the net long-term gain or
loss, gains or losses from current-year transactions
were combined with:
(1) net long-term gain or loss received from part-
nerships, fiduciaries, or Small Easiness Corporations,
(2) capital gain distributions of regulated investment
companies (mutual funds) and real estate investment
trusts, and
(3) long-term capital loss carryover from prior
years.
Short-term capital loss carryover — This carryover
equalled that portion of short-term capital loss
incurred, but not deducted, in a previous tax year
because of the limitation to net capital loss
claimable, as discussed below under "Net capital loss."
Long-term capital loss carryover — This carryover
equalled that portion of long-term capital loss
incurred, but not deducted, in a previous tax year
because of the limitation to net capital loss
claimable, as discussed below under "Net capital loss."
Net capital gain — If the combination of net short-
term gain or loss and net long-term gain or loss re-
sulted in a positive amount, the taxpayer had a net
capital gain. For taxpayers with long-term capital
gains, the actual amount shown as net capital gain
(and thus carried into adjusted gross income) was
computed by first subtracting short-term capital
losses (if any), and then subtracting 60 percent of
the remaining amount. Short-term capital gains, on
the other hand, were always fully includable in net
capital gain.
Net capital gain also included capital gain distri-
butions which would have been reported on Schedule D,
Capital Gains and Losses, except for the provision
that taxpayers who had no other gains or losses could
simply enter the portion of capital gain distribu-
tions included in adjusted gross income on line 13 of
Form 1040. These distributions were always consi-
dered to be long-term capital gains. The statistics
include a separate tabulation of capital gain
distributions not reported on Schedule D.
Net capital loss — If the combination of net short-
term gain or loss and net long-term gain or loss
resulted in a negative amount, the taxpayer generally
showed a net capital loss. In many cases, however,
the actual amount included in net capital loss (and
thus carried into adjusted gross income) was less than
the computed combined amount. For taxpayers with
long-term capital losses, only 50 percent of such
losses (reduced by any short-term capital gains) was
includable in net capital loss. After this reduction,
net capital loss was further limited to the lesser of
(a) net capital loss, (b) taxable income (computed
without regard to capital loss or personal exemptions)
or (c) $3,000 ($1,500 for married persons filing
separately).
Amounts of capital losses in excess of the above
limitations, whichever was applicable, could be
carried over to subsequent tax years, as described
above.
Sales of Property Other Than Capital Assets Net Gain
or Loss
Property other than capital assets generally inclu-
ded property of a business nature, in contrast to
personal and investment property which were capital
assets. Some types of property specifically included
were (1) certain depreciable, depletable, and real
business property; (2) accounts and notes receivable
in the ordinary course of business generated from the
sale of goods and services ordinarily held for sale by
the business or includable in the inventory of the
business; (3) certain copyrights; literary, musical,
or artistic compositions; or similar properties; (4)
any share of gain or loss received through partner-
ships and fiduciaries; and (5) amounts resulting from
certain "involuntary conversions," including net
losses from casualty and theft. Gains from the
disposition of some property types not considered to
be capital assets could be treated as capital gains
under certain conditions. Conversely, under certain
other conditions gains from the disposition of some
property types considered to be capital gains could be
denied capital gains treatment. Taxpayers reported
all gains and losses not receiving capital gains
treatment on Form 4797, Supplemental Schedule of Gains
and Losses.
Self-Employed Retirement (Keogh) Plan Adjustment
In general, self-employed individuals could contri-
bute to a qualified retirement plan (Keogh or H.R. 10
plan) and deduct all or a part of such contributions
in computing adjusted gross income. The amount which
could be deducted was based on earned income, de-
fined as (1) net earnings from self-employment, but
only with respect to a trade or business in which
personal services of the taxpayer were a material
income-producing factor, and (2) income from the
disposition of certain property by individuals whose
personal efforts created the property. The maximum
amount of the annual contribution to the plan and of
the deduction was the lesser of 15 percent of earned
income or $7,500.
130
Individual Returns/1981
Self-Employment Income
See "Earned Income Credit."
Self-Employment Tax (#)
This tax, levied under the social security system,
was reported by each Individual who had self-employ-
ment earnings of at least $A00 derived from a sole
proprietorship or from any share of partnership pro-
fits. U.S. citizens employed by foreign governments
or international organizations were subject to self-
employment tax on salaries. Certain types of income
and deductions such as investment Income, capital
gains and losses, deductions for net operating losses,
and casualty and theft losses were not allowed in
computing self-employment earnings.
The maximum amount subject to self-employment tax
for 1981 was $29,700, reduced by any wages on which
social security tax had been withheld by any
employer. The maximum self-employment tax payable was
$2,762.10, based on the 9.3 percent rate in effect for
that year. For 1980, the rate was 8.1 percent with
the maximum amount of earnings being $25,900 and the
maximum tax, $2,097.90.
Separate Returns of Husbands and Wives
Generally, these were returns of married persons,
each of whom filed a return independently of his or
her spouse and reported only his or her own income,
exemptions, and tax. Also included were returns of
married persons where only one spouse had income, but
elected to use this classification, and returns with
community property income divided between husband and
wife.
If only one spouse filed a separate return, the
other spouse's exemption could be claimed on that
return, but only if the spouse who was not filing had
no gross income and was not the dependent of another
taxpayer.
Single Persons, Returns of
These were returns of (a) unmarried persons who did
not qualify as head of household or surviving spouse,
or (b) certain married individuals living apart from
their spouses who maintained a home, independently of
the spouse, that was the home of the individual's
child or stepchild (who could be claimed as a depen-
dent) for more than 6 but less than 12 months of the
year.
Size of Adjusted Gross Income
The amount of adjusted gross income reported by the
taxpayer on the return was the basis for classifying
data by size of adjusted gross income. Returns with-
out positive adjusted gross income, such as deficit
returns or returns on which income and loss were
equal, were classified as having no adjusted gross
income and appear as a separate class in most basic
tables. The absence of a class labelled "no adjusted
gross income" indicates that any deficit or breakeven
returns in a table were included in the lowest income
class.
Small Business Corporation Net Profit or Loss
Net income of a qualified Small Business Corpora-
tion (defined in section 1371 of the Code), whether or
not distributed, was taxed directly through each
stockholder. Net losses were allocated to each
stockholder to be offset against income from other
sources.
Small Business Corporation income shown in this
report was the amount taxable to stockholders as
ordinary income. Net long-term capital gain, reduced
by the special tax imposed at the corporate level,
retained its character in the hands of the stock-
holders and is included in the statistics for net gain
or loss from sales of capital assets. Undistributed
income earned in previous years was taxable to
stockholders in the year it was earned and could be
distributed during the current year without any
further tax.
The data shown for 1981 include the number of
returns showing just net income received from all
Small Business Corporations and the number showing
just a net loss from all Small Business Corporations.
In other words, if a return showed net income from one
Small Business Corporation and a net loss from another,
that return was tabulated in both the "total income"
and "total loss" columns. The columns labelled "net
Income" and "net loss" represent the sum of all income
and loss reported from all Small Bjsiness Corporations;
i.e., the net amount, on a return-by-return basis.
Information on Small Business Corporations can be
found in Statistics of Income — 1980 Corporation Income
Tax Returns .
Social Security Taxes on Tip Income
This amount consisted of social security tax on
unreported tip income and uncollected employee social
security tax on tips.
Cash tips amounting to $20 or more that the tax-
payer received in a month while working for any one
employer were subject to withholding of income tax and
social security tax. Cash tips counted toward social
security benefits and an employee was required to
report these tips to the employer; the employer then
withheld the social security tax. However, if the
employer was unable to withhold the amount of social
security tax, the amount of uncollected social
security tax on tips was indicated on the employee's
Form W-2, and the taxpayer was required to report the
uncollected tax and pay it with the Form 1040.
If the employee did not report the tips to the
employer, the employee was required to compute the
social security tax on unreported tips on Form 4137
and attach it to Form 1040.
State
State classifications were based on the taxpayer's
address shown on the preprinted address label or
reported by the taxpayer on the return. (See also
"State Data" in Section 1, Introduction and Changes in
Law. )
State and Local Income Taxes Deduction
See "Taxes Paid Deduction."
State Income Tax Refunds
These amounts represented that part of a refund of
State income tax attributable to itemized deductions
taken in a prior year that resulted in a Federal tax
benefit. Taxpayers were instructed not to net the
refundable amount against the current year's itemized
deduction for State and local income tax.
Statutory Adjustments Uf)
These were certain adjustments to gross income
allowed as deductions in arriving at adjusted gross
income. Statutory adjustments consisted of the dis-
ability income exclusion, moving expense deduction,
employee business expense deduction, payments to a
Individual Returns/1981
131
self-employed retirement (Keogh) plan, forfeited
interest penalty, payments to an individual retire-
ment arrangement (IRA), alimony paid, and deduction
for expense of living abroad. Each of the above is
described under a separate heading in this section.
In addition, statutory adjustments included fore-
station/reforestation amortization deduction, and for
1981, the repayment of supplemental unemployment
benefits (which was an itemized deduction prior to
1981).
Surviving Spouses, Returns of
These returns were filed by widows or widowers whose
spouse had died during either of the 2 preceding years,
who had not remarried, and who had maintained a home
which was the principal abode of a child or stepchild
for whom the taxpayer was entitled to an exemption.
Surviving spouse taxpayers could use the joint re-
turn tax rates for the 2 taxable years following the
year of death of the spouse; however, the deceased
spouse could not be claimed as an exemption, except
for the year of death.
Tax Credits (#)
Tax credits consisted of:
(1) rate reduction credit,
(2) credit for the elderly,
(3) foreign tax credit,
(4) investment credit,
(5) political contributions credit,
(6) work incentive (WIN) credit,
(7) child care credit,
(8) jobs credit,
(9) residential energy credit,
(10) research and experimentation credit, and
(11) "other" tax credits.
The above credits were used to reduce income tax
before credits in the order in which they are listed.
In addition, for purposes of this report, the amount
of earned income credit used to offset income tax
before credits was included under this classification.
Each of the above is described under a separate
heading in this section.
Tax Due at Time of Filing
"Tax due" was reported on returns where the "total
tax liability" exceeded the "total taxpayments."
Tax From Recomputing Prior-Year Investment Credit
The investment credit provisions of the law included
a "recapture" rule which required taxpayers to pay
back all or a portion of any investment credit taken
on property disposed of before the end of the useful
life claimed in computing the credit. The law speci-
fied that if property qualifying for the credit was
disposed of before the end of its intended useful
life, the tax for the year of disposal was increased
by the difference between the credit originally
claimed and the credit that would have been allowed
based on the shorter actual life.
Tax credits could not be applied against this
additional tax.
Tax Generated
This amount was the tax on "taxable income." On
most returns (those without one of the "taxes from
special computations"), this equalled "income tax
before credits."
Tax Savings From Special Tax Computations
In this report, the amount of tax savings is the
difference between the tax resulting from using the
provisions of one of the special tax computations
(i.e., maximum tax, alternative tax, or tax from
income averaging), and the amount of regular tax that
would have resulted from not using these provisions.
Taxable and Nontaxable Returns
Taxability of a return for purposes of this report
was determined by the presence of "total income tax"
(the sum of income tax after credits and the addi-
tional tax for tax preferences). Some returns classi-
fied as "nontaxable" may have had a liability for tax
from self-employment tax, social security taxes on tip
income, tax from recomputing prior-year investment
credit, penalty taxes on individual retirement arrange-
ments, or all other taxes; however, these taxes were
disregarded for purposes of this classification, since
the first two were considered social security (rather
than income) taxes, and since the remaining ones were
either based on prior-year's income or were penalty
taxes. For the purposes of this report, the earned
income credit was treated as an amount which could be
used to offset income tax before credits. (Since the
earned income credit was refundable, it was subtracted
from income tax after reduction by all other statutory
credits for the statistics.) As a result, some returns
became nontaxable strictly because of the earned in-
come credit when there was no additional tax for tax
preferences and the earned income credit equalled or
exceeded income tax before credits reduced by any
other credits.
It should be noted that classification as taxable or
nontaxable was generally based on each return as it
was originally filed; the classification does not
reflect any changes resulting from audit or other
enforcement activities.
Taxable Income
Taxable income was the amount to which taxpayers
applied the tax tables or the tax rate schedules to
arrive at "tax generated." It was determined by sub-
tracting from adjusted gross income "excess itemized
deductions" (or by adding the "unused zero bracket
amount") and the exemption amount. The zero bracket
amount, that portion of income subject to tax at the
zero percent rate, represented the first portion of
taxable income.
Taxable income was not tabulated for deficit returns
or for returns on which excess itemized deductions plus
the exemption amount equalled or exceeded adjusted
gross income.
Taxes From Special Computations
These represented the second component of "income
tax before credits" (in addition to "tax generated")
and consisted of:
(1) the "special averaging tax" (from Form 4972),
computed by a taxpayer who received a lump-sum dis-
tribution from a qualified pension or retirement plan;
(2) the "multiple recipient special averaging tax"
(from Form 55A4), computed by a taxpayer who received
a share of a single lump-sum distribution from a quali-
fied pension or retirement plan;
(3) the tax on accumulation distributions of trusts
(from Form 4970), computed by a taxpayer who received
a distribution in the current year which was based on
income accumulated by a trust in prior years;
(4) the tax from recapture of prior-year credit for
purchase of a new principal residence (from Form 5405),
computed by a taxpayer who had claimed the "new house
132
Individual Returns/1981
credit" for 1976, but then sold the new house in 1979
within 3 years after the purchase date and failed to
replace it with another qualifying new house within an
18 month period; and
(5) the Section 72(m)(5) penalty tax from premature
or excess distributions from a self-employed retire-
ment (Keogh) plan or a trust.
Taxes Paid Deduction
Taxes allowed as a deduction from adjusted gross in-
come included personal property taxes, State and local
income taxes, certain State and local retail sales
taxes, taxes paid to foreign countries or U.S. posses-
sions unless a foreign tax credit was claimed, and
real estate taxes except those levied for improvements
that tended to increase the value of the property.
Federal taxes (except for the windfall profit tax) and
State and local taxes on cigarettes, tobacco, and alco-
holic beverages were not deductible, nor were State
and local fees for vehicle license plates (unless the
fees were based on the value of the vehicle) or
driver's licenses.
Taxes paid on business property were deducted sepa-
rately on the schedules for business, rent, and
royalty income, and are, therefore, excluded from the
taxes paid statistics.
Taxpayments
These payments were, generally, made before the
return was filed and were applied against tax liabi-
lity to determine any amount payable or refundable at
the time of filing. They consisted of the following:
(1) income tax withheld,
(2) excess social security taxes withheld,
(3) credit for tax on certain gasoline, fuel, and
oil,
(4) payments on 1981 declaration of estimated tax,
(5) payment with request for extension of filing
time,
(6) credit from regulated investment companies,
(7) overpayment of windfall profit tax, and
(8) other taxpayments.
Each of the above is described under a separate
heading in this section.
While the earned income credit was shown as a
taxpayment on the tax return itself, it is tabulated
separately for purposes of this report and not
included as part of taxpayments. (See also "Earned
Income Credit" in this section.)
Total Income Tax
Total income tax was the sum of income tax after
credits and the additional tax for tax preferences.
It did not include any of the other taxes which made
up "total tax liability." Total income tax was the
basis for classifying returns as "taxable or
nontaxable."
Total Itemized Deductions
Itemized deductions from adjusted gross income could
be claimed for contributions, interest paid, taxes,
medical and dental expenses, casualty or theft loss,
union dues, tax return preparation fees, and other
qualifying expenditures for which no specific line or
schedule was provided on the return. Such other
expenditures included educational expenses and certain
expenses connected with the taxpayer's employment.
The Tax Reduction and Simplification Act of 1977
required that four groups of taxpayers itemize their
deductions, even if those deductions were less than
the zero bracket amount. Those individuals were
either dependents with unearned Income, married and
filing a separate return when the taxpayer's spouse
elected to itemize, dual status aliens (i.e., one who
was both a nonresident alien and a resident alien or
U.S. citizen during the year), or persons excluding
income received from sources in U.S. possessions.
Dependents with unearned income could substitute their
earned income, if it was larger than their itemized
deductions.
Total itemized deductions was the amount before the
zero bracket amount was taken into account. It was
tabulated only from returns showing positive adjusted
gross income.
Total Tax Liability
Total tax liability was the sum of income tax after
credits, additional tax for tax preferences, self-
employment tax, social security tax on tips, tax from
recomputing prior-year investment credit, taxes from
individual retirement arrangements, and other taxes,
reduced by the "earned income credit used to offset
all other taxes" (defined under "Earned Income Credit"
in this section). For purposes of this report, total
tax liability did not include any advance earned
income credit payments.
Type of Tax Computation (#)
There were four methods of computing the tax on
income subject to tax. These methods were:
(1) regular tax, as computed from the tax tables or
tax rate schedules accompanying the Forms lOAO or
1G40A;
(2) alternative tax, computed on Schedule D, Capital
Gains and Losses;
(3) Income averaging, computed on Schedule G, Income
Averaging; and
(4) maximum tax, computed on Form 4726, Maximum Tax
on Personal Service Income.
All of these tax computation methods are described
in this section. Returns with no income subject to
tax are shown as having "no tax computation." While
such returns have no tax generated, they could have
had "taxes from special computations" (such as the
special averaging tax, the penalty tax from premature
or excess distributions from self-employed retirement
plan, etc.).
Unemployment Compensation
Taxpayers were required to show amounts received as
unemployment compensation on their Form 1040, effec-
tive for 1979. All or a portion of such compensation
was also includable in adjusted gross income, and thus
subject to tax. The includable portion was computed
by adding total unemployment compensation to all other
sources of income, and subtracting out an exclusion of
$20,000 for unmarried taxpayers, or $25,000 for married
taxpayers filing jointly; one-half of the excess over
the exclusion, but not more than total unemployment
compensation, was includable in adjusted gross in-
come. Married taxpayers filing separately were not
eligible for the exclusion.
Unused Zero Bracket Amount
This deduction concept represented the amount by
which the zero bracket amount exceeded total itemized
deductions. It could arise only on returns of tax-
payers who were required, by law, to itemize their
deductions. Such taxpayers consisted of: (1) married
persons filing separately whose spouse chose to item-
ize; (2) dual status aliens; (3) persons excluding
income from sources in U.S. possessions and (4) depen-
dents with unearned income if their earned income was
less than the zero bracket amount.
Individual Returns/1981
133
This last category of taxpayers consisted of any
individual who could be claimed as a dependent by
another taxpayer and had to file a tax return if he or
she had unearned income (such as interest, dividends,
or capital gains) in excess of $1000. In addition, as
a result of the Tax Reduction and Simplification Act
of 1977, these taxpayers were required to itemize
their deductions, even if the total amount of deduc-
tions was less than the appropriate zero bracket
amount. (This was in contrast to most other taxpayers
who could itemize their deductions only if the total
itemized deductions exceeded their zero bracket
amount.) If these taxpayers also had earned income
(such as wages), they could substitute the earned
income, if larger, for the amount of itemized deduc-
tions; the amount of any earned income substituted,
however, was limited to the zero bracket amount. For
purposes of the statistics, those returns with earned
income equal to or greater than the zero bracket amount
were tabulated as zero bracket amount only returns.
Those returns with earned income less than the zero
bracket amount were tabulated as returns with itemized
deductions, with any specified itemized deductions
tabulated as reported by the taxpayer and any earned
income used tabulated as part of "miscellaneous
deductions."
(See also "Zero Bracket Amount," "Form of Deduc-
tion," and "Total Itemized Deductions" in this
section. )
Windfall Profit Tax Refund (#)
on Schedule E, and received a tax benefit for the
deduction in Tax Year 1980.
The net adjustment for windfall profit tax withheld
was the amount actually withheld in 1981 reduced by
any royalty owner's credit or refund for 1981, inclu-
ding any part of the credit used to offset any liabi-
lity.
Work Incentive (WIN) Credit (#)
Taxpayers could take a credit against their income
tax liability for wages paid an employee hired under
the Federal Work Incentive (WIN) Program and to
federal welfare recipients eligible for the Aid to
Families with Dependent Children (AFDC) program. The
WIN credit was equal to 50 percent of the first $6,000
of first-year WIN program wages plus 25 percent of the
first $6,000 of second-year WIN program wages for each
eligible employee. This program was intended to pro-
vide welfare recipients with the training and job
opportunity needed to help them become economically
independent.
The credit was limited to the tax liability (defined
as total tax reduced by the elderly, foreign tax,
investment, child care and political contributions
credits). Amounts in excess of the tax liability
limitations could be carried back 3 years and the
remainder carried forward to the 15 years subsequent,
to 1981 for use in computing the credit for these
years.
Zero Bracket Amount
Under certain situations, any credit for, or refund
of overpaid windfall profit tax received in 1981 for
Tax Year 1980 was to be reported as income on Schedule
E. In general, the amount of credit or refund was
income to the extent the taxpayer deducted windfall
profit tax withheld for 1980 as an oil royalty expense
This amount replaced the "standard deduction" which
was in effect for 1976 and earlier years. For 1981,
the zero bracket amount was $3,A00 for married tax-
payers filing jointly and surviving spouses, $2,300
for single persons and heads of households, and $1,700
for married taxpayers filing separately.
Section 5
High Income Returns:
Taxable and
Nontaxable*
Contents
Introduction, 135
Economic Income, the Ideal Measure, 136
Adjusted Gross Income, 136
Redefining Income, 136
Omitted Income, 136
Investment Expenses, 140
Expanded Income, 141
Four Income Measures, 141
Foreign Tax Credits, 141
Comparing Exclusions, Deductions, Tax Credits, and
Special Tax Computations, 142
Unaudited Data, 142
Numbers of High Income Tax Returns, 142
Text tables
5A Returns with and without total income tax: num-
ber of returns classified by size of income
under alternative concepts, 137
5E Returns with and without modified total income
tax: number of returns classified by size of
income under alternative concepts, 138
5C Returns with and without total income tax and
with income $200,000 or more under alternative
concepts: distribution of returns by ratio of
taxable income to specified alternative in-
come, 139
5D Returns with and without modified total income
tax and with income $200,000 or more under
alternative concepts: distribution of returns by
ratio of taxable income to specified alternative
income, 139
Basic tables
5.1 Returns with and without total income tax and
with income $200,000 or more under alternative
concepts: income, deductions, credits and tax,
classified by tax status, 143
5.2 Returns with and without modified total income
tax and with income $200,000 or more under
alternative concepts: income, deductions, credits
and tax, classified by tax status, 145
5.3 Returns with and without total income tax and
with income $200,000 or more under alternative
concepts: number of returns and percents
classified by item with largest tax effect and
by item with second largest tax effect, 147
5.4 Returns with and without modified total income
tax and with income $200,000 or more under
alternative concepts: number of returns and
percents classified by item with largest tax
effect and by item with second largest tax
effect, 149
5.5 Returns without total income tax and with income
$200,000 or more under alternative concepts:
Itemized deductions as a percent of income, 151
5.6 Returns without modified total income tax and
with income $200,000 or more under alternative
concepts: itemized deductions as a percent of
Income, 151
5.7 Returns with and without total income tax:
number of returns and percents classified by
effective tax rate and by size of income under
alternative concepts, 152
5.8 Returns with and without modified total Income
tax: number of returns and percents classified
by effective tax rate and by size of income
under alternative concepts, 153
Introduction
The Tax Reform Act of 1976 (Section 2123) required
the annual publication of data on individuals with
high incomes as defined under four different income
concepts, including the number of such individuals
who did not pay any income tax and the importance of
various tax provisions in making those individuals
nontaxable. Data for the individuals with incomes of
$200,000 or more as well as analyses of the reasons
for the nontaxability or very low taxes of some
individuals have been, or will be, published for the
years 1975 through 1978 by the Office of Tax
Analysis, Office of the Secretary of the Treasury.
In order to make such data available on a more timely
basis and to a wider audience, beginning with data
for 1979, selected data for high income individuals,
taxable as well as nontaxable, have been published,
without analysis, as part of the Internal Revenue
Service's Statistics of Income program.
This section contains 12 tables with data from
income tax returns with incomes of $200,000 or more.
Data are shown for all returns, taxable returns, and
nontaxable returns. Separate parts of each of the
four text tables contain data on high income returns
as defined by each of the four different income
concepts, whereas two income concepts, adjusted gross
Income (AGI) and expanded income, are depicted in the
eight basic tables. The tables show:
-- the numbers of high income returns (total,
taxable, and nontaxable) under the various
income concepts (Tables 5A and 5E);
— the distribution of taxable income as a
percentage of total income (Tables 5C and 50);
— the frequency and amount of various sources of
income, exclusions, deductions, and tax credits
as well as the relationships between the two
income concepts (Tables 5.1 and 5.2);
— the frequencies with which various deductions
and tax credits are the most important and
second most important items in reducing (or
eliminating) income taxes (Tables 5.3 and 5.4);
— the frequency with which various itemized
deductions and tax credits occur as certain
percentages of income (Table 5.5 and 5.6); and
♦Allen H. Lerman, of the Office of Tax Analysis, U.S.
prepared the text for this section.
Treasury Department, designed the tables and
135
136
Individual Returns/1981
— the distribution of effective tax rates, that
is, income tax as a percentage of income (Tables
5.7 and 5.8).
Tables 5A, 5C, 5.1, 5.3, 5.5, and 5.7 contain data
with "Foreign Tax Credits" treated as items which
reduce U.S. income taxes; this is the treatment on
tax returns. Tables 5B, 5D, 5.2, 5. A, 5.6, and 5.8
are similar to the first set of six tables but treat
"Foreign Tax Credits" as part of the individual's
income tax liability. This different treatment is
explained in more detail below under "Foreign Tax
Credits."
Economic Income , the Ideal Measure
High income tax return data are published to help
analysts assess the equity and impact of the income
tax system on high income individuals. For this
purpose, both income and income taxes must be
measured accurately.
Economists generally agree that, for analyzing the
impact of taxes, the ideal measure of income over a
particular period of time, say a year, is the amount
that the individual or family has consumed over that
period plus the change in its net worth. For
example, if a family spends $10,000 and saves S2,000
during the year, economists would say that the family
has had an income of S12,000. Similarly, if the
family spends $10,000 but owns an asset that has
decreased in value by $1,000, economists would say
that the family has had an income of only $9,000.
A brief examination of the differences between
income as defined by economists, so-called economic
income, and the "adjusted gross income" concept
currently used for purposes of income tax admini-
stration, illustrates some of the problems of
measuring income, especially for high income indivi-
duals.
Adjusted Gross Income
The concept of "adjusted gross income" (AGI) was
developed for tax administration. It has never been
meant to be an accurate measure of so-called economic
income, and it is well-recognized that AGI is
deficient as a measure of a taxpayer's economic
income. AGI excludes income from certain sources,
such as interest from tax-exempt State and local
government bonds, social security benefits, imputed
rent on owner-occupied housing, and the value of many
employee fringe benefits. Also, while not strictly
excluded from AGI, income from other activities is
deferred to a later year, or indefinitely, for income
tax purposes. Depreciation deductions allowed for
income tax purposes which exceed the decrease in
economic value often reduce AGI early in the life of
an asset, but the resulting lower depreciatign
deductions in later years may raise AGI. The net
effect of accelerated depreciation is to postpone
taxes, perhaps indefinitely.'
Adjusted gross income excludes most changes in net
worth, such as the excluded portion of realized
long-term capital gains and all accrued, but
unrealized, capital gains. ^
Even though some types of income are excluded, AGI
may overstate economic income because some expenses
incurred in the production of income are not
deductible in the computation of AGI. Most of these
expenses are deductible from AGI in calculating
taxable income, but only if the taxpayer "itemizes"
his or her deductions. Expenses which fall into this
category include certain employee expenses and
expenses attributable to a taxpayer's investments (as
opposed to his or her active operation of a trade or
business), including, but not limited to, interest
expense incurred in connection with investments in
securities. Although net capital losses reduce
economic income, only the first $3,000 of net
realized capital losses may be deducted in the
computation of AGI. Any additional realized losses
must be carried forward to future years.
Redefining Income
Ideally, the impact of all taxes should be measured
relative to economic income. However, no accurate,
detailed data on such a broadly-defined income mea-
sure are available from income tax returns (or from
any other source) for a cross-section of American
taxpayers. As a practical matter, any broad income
measure must be calculated from data already avail-
able from Federal individual income tax returns.
Thus, a more comprehensive income measure must start
from AGI and, to the extent that data are available,
must make adjustments for omitted income items and
for expenses which ought to be deductible in
calculating economic income.
Omitted Income
Tax returns contain information about only a por-
tion of the income which is included in economic
income but excluded from AGI. The omitted income
which can be identified on tax returns consists of
the dividend and interest exclusion of up to $200 per
tax return (up to $400 on joint returns), the
excluded portion of long-term capital gains (and
current-year losses), and the income from sources
which were considered to be tax preferences for
purposes of the minimum tax. It should be noted that
unless such preferences exceed $10,000, the total
'The Internal Revenue Code defines AGI as all gross income that is not specifically excluded or reduced by
statutory adjustments. Among the exclusions are (1) trade or business deductions (including some deductions by
employees), (2) the deduction for 60 percent of net long-term capital gains, (3) limited deductions for losses
from the sale or exchange of property, (4) deductions attributable to rents and royalties, (5) the moving
expenses adjustment, and (6) deductions for contributions to individual retirement arrangements (IRA's) and H.R.
10 (Keogh) retirement plans.
^ Gross income includes only income which has been "realized." Thus, for tax purposes, accrued increases or
decreases in the value of assets generally are not included in income until a gain or loss is realized by a sale
or exchange. Similarly, gross income does not include the value of the services received from the use of durable
goods, such as imputed net rent of owner-occupied housing. Finally, gross income and, hence, AGI do not include
interest on State and local government debt, social security benefits, workers' compensation benefits, and most
types of welfare benefits.
Individual Returns/1981
137
Table 5A— Returns With and Without Total Income Tax: Number of Returns Classified by Size of Income Under Alternative Concepts
[All floures are estimates baaadonsgnigjesi ^^^^^
Size of income under alternative concepts
All Returns
Total
SIza of axpandad Incoina
Under SSO.OOO
$50,000 under $100,000
$100,000 under $200.000
$200,000 or more
Sta ol adjuatad groaa Incoina plua aidudad lax prefarancaa
Under $50.000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
Siza of adjuatad groaa Ineoma laaa Invaatment Intaraat
Under $50.000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
Returns With Total Income Tax
Total
Sba of aipandad Incoina
Under $50.000
$50,000 under $100.000
$100,000 under $200.000
$21X),000 or more
SIza of adjuatad groaa Income plua aidudad tax prefarancaa
Under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
Size of adjuatad groaa Incoina laaa Invaatment Intereat
Under $50.000
$50,000 under $100.000
$100,000 under $200,000
$200,000 or more
Returns Without Total Income Tax
Total
Size of expanded Income
Under $50.000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
Size of adjuatad groaa Income plua exdudad tax praferencaa
Under $50.000
$50,000 under $100.000
$100,000 under $200,000
$200,000 or more
Size ol adjuatad groaa Income leaa Invaatment Intereat
Under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200.000 or more
'Estimate should tie used witti caution because of tiie small numtMr of sample returns on wtiicfi it is iMsed.
95,39«,123
91,096,778
3,559,294
564.959
175.092
90.953.456
3,658.360
597.397
186.890
91.436,374
3,343,374
466,607
127,768
7I,2M,405
73,979,680
3,542.310
563.427
174,768
73,838,393
3,639.972
595.513
186,527
74,318,714
3,326,842
487,269
127.580
17,135,71«
17.116.898
16.984
1.532
304
17.115.063
18. '"
1.684
363
16.532
1.338
Size of adjusted gross income
Under
SSO.OOO
»1,29«,751
91,016,683
271,998
6,287
1,783
90.953,456
334,487
6,983
1,825
91,296,751
74,162,542
73,901,113
271.482
8.187
1.760
73.836.393
333,466
8,882
1,801
17,116,209
17,115,570
516
100
23
17,115,063
1,021
101
24
$50,000
Under
$100.000
3.442,720
76.983
3.266.317
94.264
3.156
3.323,893
114,979
3,846
135,067
3,307.653
3,425,149
77.671
3.250,170
94,166
3,142
3.306.506
114.826
3.617
133.741
3.291 .408
1.312
16.147
•98
•14
17.387
•153
•31
1.326
16.245
$100,000
under
$200.000
516,516
991
20.574
456.368
36.563
473.435
43.081
2.071
34.958
479.487
514,804
963
20.254
457.059
36.508
471.805
42.999
1,955
34.672
478.177
1,712
•8
320
1,309
•75
1.630
82
•116
286
1.310
$200,000
or more
(5)
138,136
121
405
4.040
133.570
138.136
465
763
9.120
127.766
113
404
4.015
133.378
476
762
9.092
127.580
25
192
1
28
138
Individual Returns/1981
Table SB— Returns With and Without Modified Total Income Tax: Number of Returns Classified by Size of Income Under Alternative
Concepts
f All figures are estimates based on samplasl
Sae of income under alternative concepts
Sge of adjusted gross income
Undet
SSO.OOO
KO.OOO
Undec
siooiooo
SIOCOOO
under
t200.000
S2<XI.000
Of more
(3)
All Returns
Tout
Sb* of t>pwKl«d kicoiiM
Under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 or more
Sin of adlustad groM Incomo phw Mchidod lax pfo f foncot
Under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 or more
Stat of ad|u«t*d grata Inconw lata Invaatmanl Intartat
Under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
Returns With Modified Total lncon)e Tax
Total
SIza of axpandad Ineonw
Under $50.000
$50,000 under $100.000
$100,000 under $200.000
$200,000 or more
SIza of adjuatad groaa Ineoma pkn axdudad tax prafaiwicaa
Under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
Slia of adlustad groaa Ineoma laaa Invaatmant Intaraal
Under $50,000
$50,000 under $100,000
$100,000 under $200.000
$200,000 or more
Retums Without Modified Total Income Tax
Total
SIza of axpandad Ineoma
Under $50.000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
SIza of adjuatad groaa Ineoma plut axdudad tax praf arancaa
Under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 or more
SIza of adjuatad groaa Income laaa Invaatmant Intaraat
Under $50,000
$50,000 under $100.000
$100,000 under $200.000
$200.000 or more
'Estimate atiould be used with caution because of the small number of sample returns on wtiJcti it is based
91,096,778
3,559,294
564,959
175,092
90,953.456
3,658,360
597,397
186,690
91,436,374
3.343,374
488,607
127,766
7S,30«,142
74,021,222
3,545,692
564,250
174,978
73,879.494
3.643.595
596.319
186,734
74,360,056
3.330,278
488,094
127,714
17,075,556
13,602
709
114
17.073,962
14,785
1,07S
156
13,096
513
54
»1,29a,7S1
91,016.663
271.998
8,287
1,763
90,953,456
334,487
8,963
1,825
74,223,643
73,942,214
271,482
8,187
1,760
73,879,494
333,466
8,882
1,801
74,223,643
17,07S,10«
17,074.469
516
100
23
17,073.962
1.021
101
24
3,442,720
78.983
3,266.317
94.264
3.156
3.323.893
114.979
3.848
135.067
3.307.653
77.912
3.253,552
94,166
3,142
3,310.129
114.826
3.817
133.982
3.294.790
13,S48
1.071
12.765
•98
•14
13.764
•153
•31
1.065
12.863
516,516
991
20.574
458,366
36,583
473,435
43,081
2,071
34,958
479,487
515,670
983
20,254
457,870
36.563
472.611
43.059
1.955
34,726
476.989
»4$
•8
320
498
•20
824
•22
•116
232
496
13«,13«
121
406
4,040
133,570
465
763
9,120
127,768
138,057
113
404
4,027
133,513
476
762
9,105
127,714
7»
13
57
1
15
54
Individual Returns/1981
139
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Individual Returns/1981
amount of such preferences is not recorded, since the
taxpayer did not have to file Form 4625. ^
Even after including preference income which is not
in AGI but which is identifiable on tax returns,
several major sources of income for high income
taxpayers are still omitted:
— interest on tax-exempt State and local bonds;
— certain agricultural expenses which are deducted
when paid even though related income items are
not Includable in income until a later year;
— straight-line depreciation deductions on real
estate to the extent that they exceed economic
depreciation; and ^
— the value of employee fringe benefits.
For real estate, the combination of a shorter life
for tax purposes than the true economic life of the
property and the use of accelerated depreciation
methods may produce tax depreciation deductions which
exceed economic depreciation, especially in the early
years of ownership. At some future time, income may
be correspondingly higher; but in the meantime, the
taxpayer has had the interest-free use of the
deferred taxes. Also, if taxed in the future, the
income may be converted into a long-term capital gain
which is taxed at a lower rate than ordinary income
is.
Because sources of income not identifiable from tax
return data are excluded, all of the income measures
which are used in this report may understate economic
income. As a consequence, some individuals with high
economic incomes may have been omitted completely
from the high income group covered by this report.
Moreover, even for the individuals included, the
income of some will be understated and taxes as a
percentage of income (that is, the effective tax
rate) will be overstated.
Investment Expenses
In determining economic Income, it generally would
be appropriate to deduct all expenses incurred in the
production of income, including those related to any
income-producing investments. Since economic income
would include all investment income, it would be
proper to deduct all investment expenses without
limit. Investment expenses in excess of income would
then represent a net economic loss, roughly akin to a
net operating loss from a trade or business. How-
ever, such a liberal deduction from investment-rela-
ted expenses is not necessarily correct when all
income items are not included currently.
If all income is not included currently, the full
deduction for investment expenses might represent a
mismatching of receipts and expenses and might result
in understating income. For example, if a taxpayer
borrows funds to purchase securities, his or her net
Income would be understated if the taxpayer deducts
all of his or her interest payments on the loan but
does not include as income any accrued gains on the
securities. A similar mismatching of income and
expenses could occur if investment expenses that
should properly be capitalized are deducted when they
are paid. In these instances, a more accurate
measure of income might be obtained by postponing the
deduction of the expense until such time as the
income is included on the tax return.
Additional problems are created when a person with
a loan has both income-producing assets, such as
securities, and non-income-producing assets, such as
a vacation home or yacht. It is not possible to
determine what portion of the interest expense should
be attributed to the income-producing assets and,
therefore, ought to be deductible in measuring income.
As a result of these problems, it has been neces-
sary to set arbitrary limits on the amount of invest-
ment expenses which are deductible in calculating a
broader measure of income.
Investment expenses which have not been deducted in
determining AGI appear on a Federal individual income
tax return in two places. Investment interest
appears as part of the itemized deduction for inter-
est; other investment expenses such as management
fees are included in the miscellaneous category of
itemized deductions. For purposes of determining
expenses which should be deductible in calculating an
approximation to economic income, investment expenses
have been defined as the entire interest deduction
other than interest paid on a home mortgage. Other
investment expenses could not be determined since
they could not be separated from the remainder of
"Miscellaneous Deductions." Hence, they have not been
used in the adjustment for investment expenses.
To the extent that interest expenses do not exceed
investment income, they are a deduction in the compu-
tation of broadly-measured income. One consequence
of this definition is that investment expenses can
never turn positive net investment income into an
investment loss. Generally, allowing investment
expenses to offset all of investment income is
generous and tends to understate broadly-measured
income. On the other hand, limiting investment
expenses to investment income may overstate income by
disallowing genuine investment losses. This arbitrary
procedure has been selected because, with the omission
of accrued capital gains from income, allowing all
investment expenses to be deducted would represent a
mismatching of income and expenses.
The amount of investment income against which
investment interest can be offset depends on the
amount of investment income Included in the income
measure under consideration. Investment income
consists of interest, dividends, and net capital
gains (or losses). However, if only a portion of
capital gains are included in the income concept, as
is the case with AGI, then only that portion is
considered to be investment income. A similar
'if the sum of tax preferences which were subject to the "minimum tax" exceeded $10,000 ($5,000 in the case of
married persons filing separate returns), the taxpayer was required to file a Form 4625, listing preferences by
amount and type. For such taxpayers, the "tax preferences excluded from adjusted gross income," as tabulated in
Tables 5.1 and 5.2, Include the following items: the dividend and interest exclusion; the excluded portion of
long-term capital gains; the excess of accelerated depreciation over straight-line depreciation on certain real
property and property subject to a lease; the excess of rapid amortization allowable on certain capital
expenditures (such as pollution control facilities) over depreciation otherwise allowable; the excess of
percentage depletion over the "adjusted basis" of the property; unrealized gain on the exercise of stock options;
and certain intangible drilling costs to the extent that they exceed the otherwise-allowable amortization
deduction.
The itemized deduction tax preference item (which, along with the excluded long-term capital gains, is
reported on Form 6251) does not represent income which has been omitted; hence, it has not been counted as a
preference item in calculating a broader measure of income.
" The omission of social security benefits and certain other items is relatively unimportant for high income
taxpayers.
Individual Returns/1981
141
adjustment is also made for the dividend and interest
exclusion of up to $200 per tax return ($AOG on a
joint return) .
Expanded Income
The Congress has asked for high income data to be
tabulated on the basis of a measure closely approxi-
mating economic income but using only data available
on tax returns. This measure is called "expanded
income."
Expanded income is defined as adjusted gross income
plus items of tax preference income excluded from AGI
less investment expenses to the extent that they do
not exceed investment income.^ Tax preferences that
are included are the $200 per tax return exclusion for
qualifying dividends and interest ($400 on a joint
return), the excluded portion of net long-term capital
gains, and, where the taxpayer has filed a minimum
tax form with his or her tax return, all other pref-
erences subject to the minimum tax. ^ For indi-
viduals, the only preference Income items of signifi-
cance other than the excluded portion of capital gains
are the excess of accelerated depreciation over
straight-line depreciation on real property and on
personal property subject to a lease, the excess of
percentage depletion over the cost of the property,
and deductions for intangible drilling costs in
excess of the amount deductible if these costs had
been amortized. Eecause expanded income is based on
tax return data, it excludes items such as interest
on tax-exempt State and local bonds, accrued but
unrealized capital gains, straight -line deprecia-
tion on real estate in excess of economic deprecia-
tion, and most employee fringe benefits.
Four Income Measures
The Congress has mandated that high income tax
return data be selected and classified on the basis
of four definitions of income. Expanded income and
AGI have already been discussed. Each of the two
other measures embodies only one of the two major
conceptual differences between expanded income and
AGI. "Adjusted gross income plus tax preferences" is
AGI plus the amount of tax preference income.
"Adjusted gross income less investment interest" is
AGI less the amount of investment interest to the
extent that it does not exceed investment income.
When ranked according to size of income, AGI plus
preferences is largest, AGI less investment interest
is smallest, and AGI and expanded income fall in the
middle. For any given taxpayer, AGI can be larger or
smaller than expanded income depending on whether
preferences are larger or smaller than investment
interest.
The four income concepts are related in the
following manner: '
Adjusted Gross Income
= Expanded Income
Interest
Preferences
Investment
Expanded Income
= Adjusted Gross Income + Preferences
Interest
Investment
Adjusted Gross Income plus Preferences
= Adjusted Gross Income + Preferences
or = Expanded Income + Investment Interest
Adjusted Gross Income less Investment Interest
= Adjusted Gross Income - Investment Interest
or = Expanded Income - Preferences
Expanded income is the measure which most closely
approximates economic income.
Foreign Tax Credits
United States income taxes are based on global
(worldwide) income. Thus, U.S. citizens and resi-
dents generally must include income on their U.S.
Income tax returns regardless of whether it is
obtained in the United States or in a foreign coun-
try. However, when a taxpayer has foreign-source
income, the U.S. income tax computed on global income
may often be reduced on a dollar-for-dollar basis by
the amount of foreign income taxes which have been
paid on that foreign income. These offsets for for-
eign income taxes are called "Foreign Tax Credits."
Statistics of Income (SOI) data (which are collec-
ted as a by-product of tax administration) include
global income as reported on U.S. income tax returns,
but SOI data usually only include U.S. income taxes
after deducting Foreign Tax Credits. Where taxpayers
have income from foreign sources, this procedure
understates their tax liabilities and their effective
tax rates. If all incomes are reported on U.S. tax
returns, a more accurate measure of their tax burden
is obtained if all income taxes — U.S. as well as
foreign — are also included. Analysis of high income
tax returns has indicated that a substantial portion
of the so-called high income nontaxables had a large
share of their income from non-U. S. sources and had
paid substantial amounts of foreign income taxes on
that Income. Thus, it does not seem appropriate to
classify these individuals as nontaxable or to
classify their foreign tax credits as special tax
benefits.
In order to give a more realistic picture of the
taxation of individuals with foreign-source Income,
this section includes six tables for which income tax
liability has been redefined to consist of the total
amount of U.S. income taxes (income taxes after
credits plus the minimum tax) plus the amount of
Foreign Tax Credits. Because information on foreign
tax liabilities is not available on, or tabulated
from, U.S. income tax returns. Foreign Tax Credits
were selected as a proxy for foreign tax
liabilities. Where foreign tax rates exceed U.S.
rates, and in certain other instances. Foreign Tax
Credits will be less than foreign tax liabilities.
In such cases, using Foreign Tax Credits as a proxy
for foreign taxes understates global income taxes.
For the sake of brevity,
called "investment interest."
interest."
'investment interest to the extent that it does not exceed investment" income is
"Investment interest in excess of Investment income" is called "excess investment
See footnote 3.
The borderline between excess and nonexcess investment interest depends on the income items actually Included
under each income concept. Hence, the investment interest adjustment differs depending on which income
definition is used.
8
Certain amounts of income earned abroad are excluded from AGI by statute. Any foreign taxes paid on such
income are not creditable against U.S. income taxes. The tables in this section do not reflect either the
amounts of income or taxpayments so excluded.
142
Individual Returns/1981
In cases where Foreign Tax Credits are for taxes paid
on income from earlier years, use of Foreign Tax
Credits may either overstate or understate global
taxes on the current year's income.
Tables 5A, 5C, 5.1, 5.3, 5.5, and 5.7 are based on
Foreign Tax Credits as treated on tax returns; that
is, as tax credits reducing U.S. income taxes. In
those tables, tax liabilities consist solely of U.S.
Income tax liabilities after deducting any Foreign
Tax Credits. Tables 5E, 5D, 5.2, 5.4, 5.6, and 5.8
repeat the contents of the above six tables under the
assumption that Foreign Tax Credits represent income
tax liabilities. Thus, these tables permit a
comparison of global income tax liabilities with
global income. For purposes of these tables, income
taxes are defined as the amount of U.S. income taxes
plus the amount of Foreign Tax Credits.
Comparing Exclusions, Deductions, Tax Credits, and
Special Tax Computations
In order to compare the importance of various
exclusions, deductions, tax credits, and special tax
computations (such as the minimum tax on tax
preferences, the maximum tax on personal service
income, and income averaging), the different types of
items must be put on the same basis. One way of
doing so is to calculate the size of the deduction
which would be necessary to reduce (or increase)
income tax by the same amount as a tax credit. This
amount is called the "deduction equivalent" of the
tax credit, etc.
The deduction equivalent of a tax credit or special
tax computation is the difference between the taxable
income which, using ordinary tax rate schedules,
would yield the actual tax before the provision in
question is considered and the actual tax after the
provision. For example, the "deduction equivalent of
all tax credits" is equal to the difference between
"taxable income which would yield tax before credits"
and "taxable Income which would yield tax after
credits."
Under this method of equating the value of
deductions, exclusions, credits, and special tax
computations, the order in which the various credits
and special tax computations are calculated affects
the value of their deduction equivalents. Etecause
the tax rate schedules are progressive with
successive increments to income taxed at successively
higher tax rates, the deduction equivalent of the
credit converted last to a deduction equivalent will
be larger (for the same amount of a credit) than the
item converted first.
The deduction equivalents of tax credits shown in
Tables 5.5 and 5.6 were computed by assuming that
deductions and exclusions reduced taxes before tax
credits. As a result, the deduction equivalent of
tax credits is biased upwards.
The total impact of various deductions, exclusions,
tax credits, and special tax computations can only be
measured if the aggregate value of these items in
reducing, or increasing, income taxes is put on a
comparable basis. Two often-used measures of the
value of deductions and exclusions are (1) the share
of income which has been excluded from tax and (2)
the share of income which remains subject to tax.
The latter measure can also include the impact of tax
credits and special tax computations if the deduction
equivalent of these items is added to "taxable
income" defined in the ordinary manner. Doing so
yields what this report calls "Taxable Income which
would yield Income Tax Eefore Credits," "Taxable
Income which would yield Income Tax After Credits,"
and "Taxable Income which would yield Total Income
Tax." These measures could be computed directly from
taxable Income and from the deduction equivalents of
the appropriate items. However, these measures were
computed by using the tax rate schedules to calculate
the amount of taxable income which would have been
necessary (when subject to tax under the appropriate,
ordinary tax rate schedule) to yield the given amount
of tax.
Unaudited Data
Tax return data used in the Statistics of Income
program are as they have been reported on tax returns
filed with the Internal Revenue Service. Certain,
obvious arithmetic errors have been corrected and
certain adjustments have been made to achieve
consistent statistical definitions, but otherwise the
data have not been altered. In particular, the data
do not reflect any changes which may have been made
as a result of audits by IRS. While this is true of
data throughout the SOI report, it is of particular
relevance for high income tax returns. Eecause of
the greater complexity of these returns, there is a
higher probability of error and more scope for
disagreement about the proper interpretation of tax
laws.
The fact that the data have been drawn from returns
which have not been audited is of even greater impor-
tance for those high income returns which are nontax-
able. Almost any audit changes would make such
returns taxable. Even where the tax consequences
were minor, such returns would be reclassified from
nontaxable to taxable, thereby changing the counts of
nontaxable returns.
Numbers of High Income Tax Returns
For 1981, the number of tax returns with incomes of
$200,000 or more ranged from 127,768 to 186,890 de-
pending on the income concept. These numbers repre-
sent from thirteen one-hundredths of one-percent (0.13
percent) to twenty one-hundredths of one-percent (0.20
percent) of all tax returns filed. Although the total
number of tax returns filed increased by only two per-
cent between 1980 and 1981, the number of high income
returns increased by 17 percent to 18 percent.
Of all high income returns, only 188 to 363 were
nontaxable, even if only income taxes paid to the
United States are included. Even though nontaxable
high income returns represent only a very small pro-
portion (0.15 percent to 0.19 percent) of all high
income returns, both their total number and their
proportion increased substantially between 1980 and
1981. As measured by expanded incom , high income,
nontaxable returns increased by 5A percent from 198
returns (0.13 percent of the total) for 1980 to 304
returns (0.17 percent of the total) for 1981. As
measured by AG I, nontaxable returns increased by 58
percent from 143 returns (0.12 percent of the total)
for 1980 to 226 returns (0.16 percent of the total)
for 1981.
If nontaxability is measured by worldwide income
tax liabilities, only 54 to 156 returns were not
subject to tax. Thus, treating Foreign Tax Credits
as if they represent tax payments reduces the number
of nontaxable high income tax returns by between 57
percent and 71 percent. Between 1980 and 1981, the
number of such returns as measured by expanded income
remained the same. However, as measured by AG I, the
number of nontaxable returns increased by 41 percent
from 56 to 79.
Using expanded income, there were 175,092 high
income returns. Also, 304 returns, or 0.17 percent,
showed no U.S. income tax liability, but only 114
returns, or 0.07 percent, showed no worldwide Income
tax liability.
Using AGI, there were 138,136 high income returns.
Two hundred twenty six returns, or 0.16 percent,
showed no U.S. income tax liability, but only 79, or
0.06 percent, showed no worldwide income tax
liability.
Individual Retums/1981
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r^ --ino
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in r^ coco
a>
cnr^r^
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CD o o ^-_ f^_ in »-_ o_ t- cm_ cm_ ^_ cD_ o
co" o" (o" r^" oi" cd" m" cd" cm" in iri co' ^' oi
CMO ^.i-CM^'V»-i- i^oinr^cM
O) '- 1- CD ^ in (O CM CM o C0_ CJ)
oi cm' to" cm" cm"
5»
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413
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(Dcn
cno)
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(D »- to m »- in O) in in oiacor^tD
1- m coocDCMtDino oootom
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coco m ■- •- to to o CM CO ■v r- en en to^-ino
(O »- m CM ^ in I*- ^- CM 03 to_ in t*-. co_^
CO ^ '-* cm" oj* r-" ^* cNj*
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como ■<-
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to" cm" to "-" —
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mo) o 0(0 CO
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146
Individual Returns/1981
■o
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4)
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in rt «- n V r^ (O n p^ oo w c^ •- »- i
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to
as
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OCM
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CM CO'*
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V-f CM
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1^ tor-
coco CO
^ 00 CM to r-
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.-CMO) to*
toco
25
meo CO
SS2
CMI^
8
sS
ss
f^ OJh-
cof^m
CMr^o
r^ (O m mm
to.- to .-co
00
CO
r^ r- r-
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■^ CO
3
f;"
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S<3 i5
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M n t.
Individual Returns/ 1981
147
Table 5.3— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Number of
Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect
TAN figures are estimates based on samplesl
Item with secofid largest tax effect
Number of
Percent of
lota]
Interest paid deduction
Number of
returns
Percent of
total
Item with the largest tax effect
Taxes paid deduction
Number of
returns
Percent ol
total
Contributions deduction
Numt}ef of
returns
Percent of
total
Medical and dental
expense deduction
Number of
returns
Percent of
total
Returns With Total Income Tax
Return with adiinted grot* Income
$200,000 or more
TotiU
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft toss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No second largest item
Return* mrtth expanded Inconie
$200,000 or RiO(«
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or tt>eft loss deduction
Miscellarwoos deductions
Foreign tax credit
Investment credit
Jobs credit
No secoTKJ largest item
Returns Without Total Income Tax
Returns with adjusted gross Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jotjs credit
No second largest item
Rttum* with expanded Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft toss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No secoTKl largest item
Footnote{s) at end of table.
(2)
(6)
(8)
137,010
•36,282
45,461
31.520
1,360
598
11,902
1,216
6,965
420
II
174,7$$
30.916
26,849
54,017
4,366
1,636
35.336
1.595
16.850
2.046
1,174
22«
113
36
27
4
16
5
7
3
12
304
29
166
32
•13
2
24
100.0
•26.3
33.0
22.9
1.0
0.4
8.6
0.9
6.5
0.3
0.1
100.0
17.7
15.4
30.9
2.5
0.9
20.2
0.9
9.6
1.2
0.7
100.0
50.0
15.9
11.9
1.8
6.4
2.2
3.1
1.3
5.3
100.0
9.5
54.6
10.5
•4.3
0.7
7.9
37,$7$
24,929
6,498
135
173
2.646
419
2,937
32
107
4«,$2«
9,849
20.794
512
426
8.734
205
4,943
318
1.044
27.4
65.8
17.2
0.4
0.5
7.0
1.1
7.8
0.1
0.3
26.7
21.0
44.4
1.1
0.9
13.7
0.4
10.6
0.7
2.2
15.0
29.4
14.7
5.9
23.5
14.7
47.0
55.2
10.5
0.7
0.7
7.7
60,625
25.390
22,877
848
281
6,504
518
4.066
141
56,272
10,004
21,977
1.665
647
14.093
487
6.597
793
0.7
43.9
41.9
37.7
1.4
0.5
10.7
0.9
6.7
0.2
32.1
17.8
39.1
3.0
1.1
25.0
0.9
11.7
1.4
5.7
30.8
38.5
77
13.4
24.4
31.7
•26.6
2.4
12.2
2.4
24,103
5,252
14.662
309
70
2,136
146
1.514
•9
•5
39,106
13,603
7.606
1.636
359
10,253
643
4,263
720
•23
17.4
21.8
1.3
0.3
8.9
0.6
6.3
•()
•()
22.3
34.8
19.4
4.2
0.9
26.2
1.6
10.9
1.8
•0.1
2.6
33.3
33.3
13.1
25.0
■55.0
2.5
175
1,090
114
566
120
•26
219
2
•40
•3
2,356
363
569
799
•15
546
2
•40
•22
0.7
10.5
51.9
11.0
•2.4
20.1
0.2
•3.7
•0.3
1.3
15.4
24.2
33.9
•0.6
23.2
0.1
•1.7
•0.9
0.$
50.0
148
Individual Returns/1981
Table 5.3— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Number of
Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect— Continued
[All Ikiures are estima!esbg3gd.2ILSSgiE!S2]
Item wtth MC«nd largest lax effect
Nat casualty or ttieft
loss deduction
Number of
Percent of
total
Item wttrt ttie largest tax effect— Continued
Miscellaneous deductions
Numtier of
returns
Percent ol
total
Foreign tax credit
Number of
returns
Pereent of
total
Investment credit
Number of
returns
Percent of
total
Number of
returns
Percent ol
total
(11)
(15)
(16)
(20)
Retums With Total Income Tax
Returns with adlinttd grot* Inconw
$200,000 or mora
Total
IntsresI paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or tfieft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No second largest item
Returns wlUi expsnded Incomo
1200,000 or mora
Totil
Interest paid deduction
Taxes paid deduction
Contributions dedtiction
Medical and dental expense deduction
Net casually or ttieft loss deduction
Miscellaneous dedtictions
Foreign tax credit
Investment crerjft
Jobs credit
No second largest item
Returns Without Total Income Tax
Rtturm wtth •d|iittMl gron Income
$200,000 or mora
Total
Interest paid deduction
Taxes paid deduction
Conbibulions deduction
Medical and dental expense deduction
Net casualty or theft loss deduction
Miscellaneous deductions
Foreign tax credit
Irtvestment credit
Jobs credit
No second largest item
Return* with MpaixM income
$200,000 or mora
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or tt>eft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jot)s credit
No second laroest item
39«
120
177
•28
749
183
174
210
•5
0,2
30.3
44.7
17.2
0.8
•7.1
0.4
24.4
232
28.0
•0.7
13.4
101
ai
8.6
40.0
48.7
13.3
0.9
33.3
33.3
33.3
4,013
1.064
1.916
666
45
•7
•29
285
1
15,870
3.6SB
4.442
6.090
301
75
167
820
76
1
2.9
26.5
47.7
16.6
1.1
•0.2
•0.7
7.1
8.9
23.6
28.3
38.9
1.9
0.5
1.1
5.2
0.5
2.2
40.0
4.6
50.0
28.6
21.4
2,166
1.242
448
179
•4
2
177
1,473
266
380
322
1
•23
405
140
96
12
12
1.S
57.3
20.7
8.3
•0.2
01
8.2
3.0
•1.1
•1.2
0.$
18.1
25.8
21.9
Ol
•1.8
27.5
4.7
•0.4
01
61.9
66.6
8.6
8.6
1.4
4.3
1.4
7.1
•1«.4
•100.0
7,3(5
2.934
2.738
1.081
•19
•39
214
102
211
•47
11,777
2.559
3.760
3.695
236
91
1.176
91
112
•37
5.3
39.7
37.1
14.6
•0.3
•0.5
2.9
1.4
2.9
•0.6
6.7
21.7
32.1
31.4
2.0
0.8
10.0
08
1.0
•0.3
4.4
20,0
400
4O0
1.6
20.0
60.0
20.0
254
166
•25
•31
SS9
240
49
130
•10
0.1
65.4
0.4
11.4
o.e
0.3
42.9
8.8
23.3
•1.8
•5.2
7.5
•10.6
0.4
100.0
0.6
50.0
50.0
( ILess than 05 percent
Estimate snould be used witti caution because of ttie small number of sample retums on wtiich it is tiaaed.
NOTE: Detail may not add to total because of rounding.
Individual Return8/1981
149
Table 5.4— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts:
Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect
[All fJQures are estimates based on samples]
nem wtth second largest tax effect
Number of
returns
Percent
of total
Interest paid deduction
Number of
returns
Percent of
total
Item with the largest tax effect
Taxes paid deduction
Number ol
returns
Percent of
total
Contributions deduction
Number of
returns
Percent of
total
Medical and dental
expefwe deduction
Number of
returrts
Percent of
total
(2)
(6)
(9)
Returns With IModlfled Total
Income Tax
R«tumt wtth adjusted groM Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contrft>utk>ns deduction
Medical and dental expense deduction ....
Net casuatty or theft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No second largest item
Returns wttti expanded Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
ContiitMJtions deduction
Medical and dental expense deduction ....
Net casuafty or tf>eft loss deduction
Miscellarveous deductions
Foreign tax credit
Investment credit
Jobs credit
No second largest item
Retumt Without Modified Total
Income Tax
Returns wtth adjusted gross Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
ContiitMftiorts deduction
MedicctI arxl dental expense deduction ....
Net casualty or theft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jotjs credit
No second largest Item
Returns wtth expwtded Income
$200,000 or more
Total
Interest paid deduction
Taxes paid deduction
Contibutions deduction
Medical and dental expense deduction ....
Net casualty or theft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No secor>d largest item
Footnote(B) at end of table.
136,057
35,631
46,316
31,972
1,362
625
12,556
6,966
407
198
174,978
30,658
26.501
55.063
4.666
1,<
35,852
'17,103
2,055
1,187
114
15
35
16
"12
100.0
39^56
25.e
—
33.5
25,967
23.2
6,737
1.0
137
0,5
198
9.1
3,075
6.S
2,965
0.3
33
0.1
144
100.0
46,226
17.6
15.1
9.243
31.5
20,979
2/
512
1,0
455
20.5
8.631
•9.8
5.004
1.2
324
0.7
1,078
100.0
20.3
29.1
19.0
2.5
16.5
100.0
13.2
30.7
15.8
•10.5
6.1
29
28.4
61,085
—
25.722
66.1
—
17.2
23,207
03
851
0,5
283
7.8
6,765
7.6
4,114
0.1
143
0.4
—
26.4
57,339
—
9,959
?0,0
—
45.4
22,757
1.1
1,798
1,0
673
18.7
14,670
10.8
6,676
0.7
796
2.3
10
36.7
34.5
17.2
6.9
27.6
10.3
3.4
16.7
19.0
44.2
24,295
42.1
5.317
—
14.781
38.0
—
1.4
310
0.5
72
11.1
2.277
6.7
1.524
0.2
•9
—
•5
32.7
39,499
1/.4
13.752
—
•7,771
39,7
3.1
1,757
1.2
378
25.6
10,690
11.6
4,406
1.4
722
—
•23
16.4
30.8
38.5
7.7
2S.4
24.1
27.6
•37.9
17.6
21.9
60.8
1.3
0.3
9.4
•ii
22.5
34.8
•19.7
4.4
1.0
27.1
11.2
1.8
•0.1
6.3
20.0
40.0
25.4
13.8
•72.4
3.4
10.3
1,094
114
567
120
•26
220
•40
•7
2,337
365
573
798
•15
547
•20
•19
0.7
10.4
51.8
11.0
•2.4
20.1
•3.7
•0.6
1.3
15.6
24.5
34.1
•0.6
23.4
•0.9
•0.8
2.5
50.0
150
Individual Returns/1981
Table S.4— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts:
Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect— Continued
[All fiaufes are estifnalasbased on samples!
Item with aecoftd largest tax effect
Itetn wrtfi tf>e lafgeal tax effect— Contmued
Net casualty or t^eft
lOfls deduction
Number of
returrts
Percent
of total
Miscellaneous deductkxts
Number of
returns
Percent of
total
Foreign tax credit
Number of
returns
Percent of
total
Investment crerfit
Number or
returns
Percent of
total
Number of
returns
Percent of
total
(tZ)
(H)
(1?)
(20)
Returns With Modified Total
Income Tax
Return* with idlueted groe* Incoim
$200,000 or mora
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or theft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No second largest item
Returns turtttt •xpanded Incotm
$200,000 or mora
Total
Interest paid deduction
Taxes paid deduction
Contnbutlons deduction
Medical and dental expense deduction
Net casualty or tfwft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
No second largest item
Returns Without Modified Total
Income Tax
Rttums «rtth ad|u*t«d grot* incoma
$200,000 or mora
Total
Interest paid deduction
Taxes paid deduction
Contnbutlons deduction
Medical and dental expense deduction
Net casualty or theft loss deduction
Miscellaneous deductions
Foreign lax credit
Investment credit
Jotis credit
No second largest item
Ratuni* wmi axpafMM Inconw
$200,000 or mora
Total
Interest paid deduction
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or tt^eft loss deduction
Miscellaneous deductions
Foreign tax credit
Investment credit
Jobs credit
J second laroest item
400
120
178
5
•28
775
184
199
210
•6
M
30.0
44.S
17.3
0.4
23.7
25.7
27.1
•0.8
12.8
9.8
0.1
IS.*
40.0
46.7
()
■4,1»6
1,141
2,018
698
45
•7
16,455
3.813
4,812
6.443
347
81
879
78
2
•3.0
27.2
48.1
16.6
1.1
•0.2
$.4
23.2
29.2
39.2
2.1
0.5
5.3
0.5
6.3
40.0
7.0
37.5
50.0
12.5
7,452
3.027
2.781
1,110
•19
•39
215
214
•47
11,7S6
2,562
3,849
3,745
236
91
1,185
115
•15
No a
S.4
40.6
37.3
14.9
•0.3
•0.5
2.9
2.9
•0.6
6.7
21.7
32.6
31.7
2.0
0.8
10.0
1.0
•0.1
11 J
22.2
33.3
44.4
4J
20.0
60.0
20.0
279
190
26
•31
S4»
223
54
131
•10
OJ
88.1
9.3
•11.1
0.4
10.4
0.7
OJ
40.6
0.8
23.9
•1.8
5.5
7.7
•10.7
100.0
I ILess than 0.05 percent
Estimate should tie used with cai/tion because of ttie srr^l number ol sample returr^ on wtW:h it is based
r40TE Detail may not add to total because of rounding
Individual Returns/1981
151
Table 5.5— Returns Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Itemized Deductions as a
Percent of income
[All tiqures are estimates based on samples! ^^^^^
Type of deduction or credit
Returns witti adjusted gross income $200,000 or more
No deduction
or credit
10%
under
20%
20%
under
30%
30%
under
40%
40%
under
S0%
50%
under
60%
60%
under
70%
70%
under
100%
100%
or more
(6)
Total itemized deductions
Interest paid deduction:
Total
Investment interest per income concept. .
Investment interest exceeding investment
income per concept
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction
Net casualty or ttieft loss deduction . .
Miscellaneous deductions
Deduction equivalent of:
Total credits
Foreign tax credit
Investment credit
Jobs credit
226
226
226
226
226
226
226
226
226
226
226
66
73
145
186
87
53
79
196
224
90
103
126
128
78
21
116
t
3
t
4
t
129
125
3
Tax preferences excluded from adjusted
gross income
10
4
10
t
Returns with expanded income $200,000 or more
Type of deduction or credit
Total
No deduction
or credit
Under 10%
10%
under
20%
20%
under
30%
30%
under
40%
under
50%
50%
under
60%
60%
under
70%
70%
under
100%
100%
or more
(12)
(13)
(141
(15)
(16)
(17)
(16)
(19)
(20)
(21)
(22)
304
304
304
304
304
304
304
304
304
304
304
304
304
304
83
153
106
262
91
98
153
270
140
64
114
270
302
25
72
77
154
29
182
187
147
15
146
4
2
7
2
142
90
57
31
3
14
9
2
3
9
67
54
14
7
4
4
3
3
5
3
1
3
2
4
2
3
5
2
1
4
2
7
4
3
2
5
4
2
1
1
1
7
4
3
5
4
1
1
1
1
8
5
3
5
2
1
1
1
1
5
3
2
57
9
3
1
3
3
2
3
1
118
115
2
31
33
Interest paid deduction:
2
Investment interest per income concept. . .
Investment interest exceeding investment
1
1
7
Medical and dental expense deduction ....
Net casualty or theft loss deduction
12
2
Deduction equivalent of:
1
1
Tax preferences excluded from adjusted
gross income
26
'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 appropnale totals,
Table 5.6— Returns Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Itemized
Deductions as a Percent of Income
[All figures are estimates baseij on samples] , ,
Type ol deduction or credit
No
deduction
or credit
Returns with adjusted gross income $200.000 or more
10%
under
20%
20%
under
30%
30%
under
40%
40%
under
50%
50%
urrder
60%
60%
under
70%
70%
under
100%
100%
or more
Total itemized deductions
Interest paid deduction:
Total
Investment interest per income concept. ,
Investment interest exceeding investment
income per concept
Taxes paid deduction
Contributions deduction
Medical and dental expense deduction . . .
Net casualty or theft loss deduction
Miscellaneous deductions
Deduction equivalent of:
Total credits
Foreign tax credit
Investment credit
Jobs credit
Tax preferences excluded from adjusted
gross income
10
4
10
t
Returns with expanded income $200,000 or more
Type of deduction or credit
Total
No
deduction
or credit
Under 10%
10%
under
20%
20%
under
30%
30%
under
40%
40%
under
50%
50%
under
60%
60%
under
70%
70%
under
100%
100%
or more
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
114
114
114
114
114
114
114
114
114
114
114
114
114
114
23
71
30
99
25
28
58
91
61
84
114
84
112
2
17
28
47
4
65
70
52
5
38
3
4
2
41
21
1
27
2
8
7
2
2
6
13
14
5
2
2
2
2
4
3
1
1
3
2
3
4
2
1
4
2
3
3
1
2
3
2
1
1
1
3
3
2
4
1
1
1
3
3
2
2
1
1
1
2
2
1
8
3
1
3
3
2
3
1
2
1
31
33
Interest paid deduction:
Total
2
Investment interest per income concept. , .
Investment interest exceeding investment
1
1
7
Medical and dental expense deduction ....
Net casualty or theft loss deduction
12
2
Deduction equivalent of:
Jobs credit
Tax preferences excluded from adjusted
_aross income ... ,„ .
26
'Estimate should be used with caution because of the small number of sample returns on which it <s based.
tData deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in the appropriate totals.
152
Individual Returns/ 1981
Table 5.7— Returns With and Without Total Income Tax: Number of Returns and Percents Classified by Effective Tax Rate and by Size
of Income Under Aiternatlve Concepts
lAII fiaures are estimates based on sannplesl
Effactive tax rate
Size 01 adjusted groaa Income
Under
tso.ooo
$50,000
under
$100.000
$100,000
under
$200.000
$200,000
or mor«
Sjze of expanded income
Under
$50,000
$50,000
under
$100.000
$100,000
under
$200.000
$200,000
or more
Returns without total Income tax
Numljer of returns
Percent of total
Returns with total income tax
Number of returns
Percent of total
Effective tax rate
Under 5 percent
Numtwr of returns
Percent of total
5 under 10 percent
Number of returns.
Percent of total . .
10 under 15 percent
Number of returns.
Percent of total . .
15 under 20 percent
Number of retums.
Percent of total . .
20 under 25 percent
Number of retums.
Percent of total . .
25 under 30 percent
Number of retums.
Percent of total . .
30 under 35 percent
Number of retums.
Percent of total , .
35 under 40 percent
Number of retums.
Percent of total . .
40 under 45 percent
Number of retums.
Percent of total . .
45 under 50 percent
Number of retums. .
Percent of total . . .
50 under 60 percent
Numt)er of retums. .
Percent of total . . .
60 under 70 percent
Number of retums. .
Percent of total . . .
70 under 80 percent
Number of returns. ,
Percent of total . . .
80 percent or more:
Number of retums. .
Percent of total - ■
(2)
(3)
(4)
(7)
17.135.718
18.0
78,260.405
82.0
t1.830.B95
12.4
19,026,648
19.9
25.012,478
26.2
14.789.909
15.5
5,170.840
5.4
1,485.454
1.6
538.068
0.6
230,498
0.2
98,301
0.1
40,103
24.409
7,472
()
1,265
()
«1,2««,7S1
17.116.209
18.7
74,182,542
81.3
11.771.809
12.9
18.947,109
20.8
24,795,879
27.2
14.094.650
15.4
3.940.671
4.3
541.950
06
61.380
0.
7,086
(
6,474
(
2,975
3,863
(
4,798
(
703
(
3.195
3,442,720
17.571
0.5
3,425,149
99.5
68,159
2.0
199,769
5.8
668.285
19.4
1.183,290
34.4
847,239
24.6
323.768
9.4
69,165
2.0
12,684
0.4
2,205
0.1
1,410
114
S16,S1«
1,712
0.3
514,804
99.7
9,023
1.7
8,710
1.7
13.995
27
22.800
4.4
41.386
8.0
87,457
16.9
137,754
26.7
126,709
24.5
47,337
92
14,511
2.8
4,257
0.8
321
384
0.1
206
()
275
0.1
i3a,i3«
226
0.2
137.910
99.8
1,522
1.1
2.670
19
2.835
2.1
4.174
3.0
5.493
4.0
8.808
6.4
16,166
11.0
27,538
19.9
31.806
23.0
20,412
14.8
14,879
10."
2,191
1.6
242
0.2
174
0.1
»S,3M,123
17,135,718
18.0
78,260,405
82.0
12.031,054
12.6
19,312,542
20.2
25.021,060
26.2
14.619,238
15.3
5.061.419
5.3
1.403.826
1.5
491,797
0.5
199,195
0.2
77.479
0.1
25,624
12.574
3.23S
•1,09«,77«
73.979,880
81.2
11.958,776
13.1
19.169.567
21.0
24,711,992
27.1
13,833,941
15.2
3.766,603
41
483,267
0.5
55.653
Ol
7.757
4.160
1.275
3,246
2,367
3,SS«,2»4
16,984
0.5
3,542,310
99.5
81.771
1.7
118,849
3.3
255.521
7.2
719.473
20.2
1.215.711
34.2
825.087
23.2
277.891
7.8
56.653
1.6
9.405
0.3
•1.039
•()
•600
•()
•298
•()
1.335
LL
1,258
i.
1,532
0.3
563,427
99.7
9,007
1.6
18.939
3.4
43.708
7.7
41.428
7.3
58.250
10.3
99,234
17.6
137.426
24.3
107.071
19.0
36.742
6.5
•9.333
"1.7
•2.090
•0.4
•132
•()
1
()
66
Li
(10)
175,0*2
304
0.2
1,500
09
5,187
3.0
9,839
5.6
24,396
13.9
20,855
11.9
16,238
9.3
20,827
11.9
27,714
15.8
27,172
15.5
13.977
8.0
6.638
3.8
438
03
5
()
2
a
( jLess man OS percent
^Estimate should be used wrtti caution because of the amtti number of sampte retums on which it ts based.
NOTE: Detail may not add to total because of rounding.
Individual Returns/1981
153
Table 5.8— Returns With and Without Modified Total Income Tax: Number of Returns and Percents Classified by Effective Tax Rate and
by Size of Income Under Alternative Concepts
f All figures are estimates based on samples!
EHectve tax rate
Size of adjusted gross income
Under
$50,000
$50,000
under
$100.000
$100,000
under
$200,000
$200,000
or more
Size of expanded income
Under
$50,000
$50,000
under
$100,000
$100,000
under
$200.000
$200,000
or more
All return*
Returns without modified total income tax
Number of returns
Percent of total
Returns with modified total income tax
Numtwr of returns
Percent of total
Effective tax rate
Under 5 percent
Numtwr of returns
Percent of total
5 under 1 percent
Numtwr of returns.
Percent of total . .
founder 15 percent
Number of returns.
Percent of total ■ . .
15 under 20 percent
Number of returns. .
Percent of total . . .
20 under 25 percent
Number of returns. .
Percent of total . . .
25 under 30 percent
Number of returns. .
Percent of total . . .
30 under 35 percent
Number of returns. .
Percent of total . . .
35 under 40 percent
Number of returns. .
Percent of total . . .
40 under 45 percent
Number of returns. .
Percent of total . . .
45 under 50 percent
Number of returns.
Percent of total . .
50 under 60 percent
Number of returns.
Percent of total . .
60 under 70 percent
Number of returns.
Percent of total . .
70 under 80 percent
Number of returns.
Percent of total . .
80 percent or more:
Number of returns.
Percent of total . .
(1)
(31
(5)
(7)
(8)
(9)
95,396,123
17,089,981
17.9
78.306,142
82.1
11.817,329
12.4
19.019.815
19.9
25,018.303
26.2
14,797,171
15.5
5,187,644
5.4
1.494.396
1.6
547.884
0.6
239.738
0.3
104.785
0.1
41.53
(
24.787
(
7.527
(
1,266
(
91,298,751
17,075,108
18.7
74,223,643
81.3
11.769,288
12.9
18.946.526
20.8
24.805.985
27.2
14,107.305
15.5
3.959.242
4.3
542.423
0.6
63.300
0.1
7.066
6.974
2,974
3,864
4,798
703
3,195
Q
3,442,720
13,948
0.4
3,428.772
99.6
39,783
1.2
63,372
1.8
196,892
5.7
663,687
19.3
1,183,380
34.4
856,998
24.9
331,874
9.6
74,992
2.2
13,644
0.4
2,206
0.1
1,410
114
321
Q
846
0.2
515,670
99.8
7,204
1.4
7,525
1.5
12.915
2.5
22,310
4.3
39.745
7.7
86.402
16.7
137.708
26.7
130.264
25.2
14,972
2.9
4,383
0.8
385
0.1
206
275
0.1
138,136
138,057
99.9
1,054
0.8
2,392
1.7
2,511
1.8
3,869
2.8
5,277
3.8
8,573
6.2
15,002
10.9
27,416
1
32,791
23.7
21.379
15.5
15,130
11.0
2,245
1.6
243
0.2
175
0.1
17,089.981
17.9
78.306.142
82.1
12.017.806
12.6
19.304.653
20.2
25.028.028
26.2
14.625,752
15.3
5,080,809
5.3
1,410.810
1.5
502.928
0.5
207.579
0.2
83.355
0.1
26.927
12.866
3,267
()
1,335
Li
91,096,778
17.075.556
18.7
74.021.222
81.3
11,956.960
13.1
19,168,851
21.0
24.723.583
27.1
13.844.434
15.2
3.785.521
4.2
463.739
0.5
57.573
0.1
7,757
4.640
1.275
3.246
2.367
1.258
n
3,559,294
13.602
0.4
3.545.692
99.6
52.581
1.5
113,839
3.2
251,876
7.1
716.238
20.1
1,217,119
34.2
833,341
23.4
287,219
8.1
61,165
1.7
10,365
0.3
•1.039
•()
•600
•298
•()
709
0.1
7,256
1.3
17,167
3.0
43,069
7.6
40,982
7.3
57,338
10.1
97.713
17.3
137.367
24.3
1 1 1 .057
19.7
40,134
7.1
•9,753
1.7
•2,215
•0.4
•132
•()
(10)
175,092
114
0.1
1,009
0.6
4,796
2.7
9,500
5.4
24,098
13.8
20,831
11.9
16.017
9.1
20.769
11.9
27.600
15.8
28.216
16.1
14,860
8.5
6,805
3.9
470
0.3
5
2
(ILess than 005 percent
Estimate should be used with caiition becatise of the small number ol sample returns on which it is based.
NOTE: Detail may not add to total because of rounding.
Section 6
1981 Forms and
Instructions
Contents
Form 1040 and instructions, 156
Form 1040A and instructions, 181
Schedules A&B, Itemized Deductions and Interest and
Dividend Income, 196
Schedule D, Capital Gains and Losses, 197
Schedule E, Supplemental Income Schedule, 198
Schedule SE, Computation of Social Security
Self-Employment Tax, 199
Form 4726, Maximum Tax on Personal Service Income, 199
Form 4798, Carryover of Pre-1970 Capital Losses, 200
Form 5695, Residential Energy Credit, 201
155
156
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