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Full text of "Statistics of income"

BOSTON PUBLIC LIBRARY 



3 9999 06316 286 9 

Statistics 
of Jncome 



Individual 

D[rD©(o)OifD(i Tfen 




Department of the Treasury 



Internal Revenue Sendee 



Publication 79 (10-84) 



statistics 
of Income 



Other 

Publications 
and Related 
Information 



SOI Bulletin 

(quarterly publication: 
$20.00 annual subcription, 
$5.50 single issue) 

Contents, Vol. 4, No. 2, Fall 
1984: 

Controlled Foreign Corporations, 1980: 
A Geographical Perspective 

Estate Tax Returns, 1 983 

Nonresident Alien Income and Tax, 
1982 

Projections of Return Filings, Fiscal 
Years 1985-1992 

Crude Oil Windfall Profit Tax, 1983 



Contents, Vol. 4, No. 1, Summer 
1984: 

Taxpayer Usage of Forms 1 040, 

1040A, and 1040EZ, 1983 
Private Activity Tax-Exempt Bonds, 

1983 
Corporate Foreign Tax Credit, 1980 
Sole Proprietorship Returns, 1982 
Partnership Returns, 1982 
Taxpayers Age 65 or Over, 1977-1981 
Crude Oil Windfall Profit Tax, Third 

Quarter, 1983 



Contents, Vol. 3, No. 4, Spring 
1984: 

Tax Incentives for Saving 

The Life Cycle of Individual Income 

Tax Returns 
Investment Tax Credit for Individual 

Taxpayers, 1981 
Controlled Foreign Corporations, 

1980 
Partnership Employment and Payroll, 

1979 
Crude Oil Windfall Profit Tax, Second 

Quarter, 1983 



Published Regular Reports 

Individual Income Tax Returns, 1982 
Sole Proprietorship Returns, 1981 
(60 pp., $3.00) 
Corporation Income Tax Returns, 

1981 (142 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, 1976-1979 
(420 pp., $10.00) 

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, 

1982 
Partnership Returns, 1978-1982 
Individual Income Tax Returns, 

1983 
SOI Bulletin, Winter, 1984-1985 
Sole Proprietorship Returns, 

1978-1982 
Compendium of Foreign Area 

Statistics of Income 

Studies, 1976-1982 

Computer Files Available 

Individual Tax Model File, 
1966-1981 (Includes State Tax 
Model file, 1979-1981) 

State Tax Model File, 1977-1981 

Corporation Source Book, 
1965-1976, and 1979-1981 

Other tape files include: 
Estate Tax File, 1972, 1976 
Private Foundations File, 1974 
Employee Plans File, 1977 
Exempt Organizations File, 1975 



Microfilm Files Available 

Corporation Source Book, 
1977-1980 



Ordering Information 

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

Public-use magnetic tape files are 
available on a reimbursable basis by 
writing to the Statistics of Income 
Division, Internal Revenue Service, 
Washington, DC 20224 



1982 



Individual 
Income Tax 
Returns 



Publication 79(10-84) 



Department of the Treasury 
Internal Revenue Service 

Roscoe L. Egger, Jr 

Commissioner 

M. Eddie Heironinnus 

Associate Commissioner 
(Data Processing) 

Stanley Goldtierg 

Assistant Commissioner 

(Returns and Information Processing) 

Fritz Scheuren 

Director, Statistics of Income Division 

Lillie B. Dorsey 

Chief, Individual Statistics Branch 



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 tax payments. Included 
are data from a new form and a new schedule: Form 1040EZ, Income 
Tax Return for Single Filers with no Dependents, and Schedule W, 
Deduction for a Married Couple When Both Work. 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 primarily for making 
national level estimates. Data are provided at the State level, however, for 
returns with adjusted gross income under $200,000. 



Suggested Citation 

Internal Revenue Service 
Statistics of Income— 1982 
Individual Income Tax Returns 
U.S. Government Printing Office 
Washington, DC 1984 



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 

October 2, 1984 



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



Dear Mr. Secretary: 

I am transmitting the complete report. Statistics of Income--1982, 
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 95.3 million returns 
filed during Calendar Year 1983, presents information on taxpayers' 
income, exemptions, deductions, credits, and tax. These statistics 
reflect changes in the composition of income and computation of 
individual income tax effective for Tax Year 1982 under the Economic 
Recovery Tax Act of 1981. 

Classifications used include size of adjusted gross income and 
marital status. Separate statistics are provided on returns with 
itemized deductions. There is an entire section devoted to high income 
returns, both taxable and nontaxable. In addition, statistics showing 
the number of 1040EZ returns and the income and tax amounts reported on 
them are presented in this report. 

With kind regards. 

Sincerely, 




issioner 



Department of ttie Treasury Internal Revenue Service III 



CONTENTS 



Page 

Description of SOI Bulletin v 

Guide to Tables vil 

Section 1 

Introduction and Changes in Law: 

Requirements for Filing 1 

Number of Returns and Sources of Income 2 

Itemized Deductions 3 

Computation of Tax 3 

Geographic Coverage 6 

Changes in Law 9 

Administrative IRS Changes 14 

Section 2 

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

Sample Selection 15 

Sample Design and Selection Criteria 15 

Method of Estimation 17 

Sampling Variability and Confidence Intervals 17 

Processing and Management of the Sample 18 

Section 3 

Basic Tables: 

Part 1 — Returns Filed and Sources of Income 36 

Part 2 — Exemptions and Itemized Deductions 60 

Part 3 — Tax Computation 75 

Section 4 

Index of Terms Defined 84 

Explanation of Terms 85 

Section 5 

High Income Returns: Taxable and Nontaxable 101 

Section 6 

1982 Forms and Instructions 121 

Section 7 

Index 175 

User Survey Form 



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 available 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 following 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.b. 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 



Mail this form to: Superintendent of Documents, U.S. Government Printing Office, Department No. 39-FF, Washington, D.C. 20402 



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Statistics of Income 



SOI PUBLICATIONS 



And 
Other 
Information 
Available 



Department of the Treasury 
Internal Revenue Service 



Publications are tor sale by the Superintendent of Documents, U.S. Government 
Printing Office, Washington, DC. 20402 



Regular Statistics of Income Reports 

Statistics of Income (SOI) Bulletin (Quarterly) Publication 1136 



Corporation income lu 
returns (prelimin«ry) 
Emptoyve benefit plans 
Estate tax returns 
Exempt organizations 
Foreign irxxxne and taxes 
Individual ir>corT>e lax 
returns (preliminary) 



Nonresident alien 
income and tax 

Partnership returns 

Personal wealth 

Protections of returns 
10 tM filed 



Sales of capital assets 
Sole proprietorship 

returns 
Superfund for environmental taxes 
Underground economy 
Windfall profit tax 



Historical statistics- 
Individual income tax returns 
Nontarm sole proprietorship returns 
Partnership returns 
Corporation income tax returns 
Internal Revenue collections 
Types of returns filed 



Individual Income Tax Returns Publication 79 



PTV49frta HlflMIIMUOfl GO — 

Sourc«a of irKome 
Ad|ua*«d groaa income 
Ad)08tm«nl» to income 
Itemized deductions 



Exemptions 
Taxable income 
Income lax 
Tax credits 



Income tax withheld 
and estimated tax 
payments 

Tax due and overpayment 
refunded 



Data classified by— 
Size of ad|usted gross income 
States 

Taxpayer's marital status and sex 
Taxpayers age 65 or over 



Corporation Income Tax Returns Publication 16 



P re— n U Information on- 

Recetpta 
Deductions 
Net income 



Taxable income 
Income tax 



Tax credits 

Distributions to stockholders 

Assets and liabilities 



Data classified by- 
Industry. Accounting period 
Size of total assets 
Size of business receipts 



Other Information Available 

All the Items listed below, aa well as other unpublished or special tabulations from the STATISTICS OF INCOME PROGRAM, are available on a cost- 
reimboraable basis Further details, including ordering information, can be obtained by writing to Director, Statistics of Income Division D R S. Internal 
Revenue Service. 1111 Constitution Avenue. N W . Washington. D C 20224 Tape files indicated with an (A) are available (on a reimbursable basis) through 
the Machine Readable Archives Division (NRR) of the National Archives and Records Service. Washington D C 20408 



Corporation Sourc* Book 

Presents detailed income and 
balance sheet data classified by 
ir>dustry and size of total assets 
A general description is available 
upon request 



Small Araa Data 

Data on individual income tax 
returns, exemptions, and adjusted 
gross income are presented by 
State, county, and SMSA Also, 
the number of persons who 
moved from one location to 
another based on addresses 
shown on the returns A general 
description is available upon 
request 



Public-Use Tape File* 

Continuing 

Individual Tax fylodel 1966-78 (A) 1979-81 
Corporation Source Book 1965-76 (A) 1977-81 
Estate Tax Returns, 1972. 1976 
Private Foundations, 1974 (A), 1979 
Sole Proprietorships 1980 

New Migration Data 

County Data 1980-82 1982-83 

Area to Area Flow Data. 1978-80 1980-81 



Guide to Tables* 



Accumulated size of adjusted gross income 1.1 

Adjusted gross income: 

All returns 1971-1982 C 

By plus tax preferences 5A, 5B, 5C, 5D 

Nontaxable returns, 1971-1982 C 

State G 

Additional tax for tax preferences F, 3.1 

Adjustments 1 .4 

Age exemptions 2.5, 2.6 

Alternative income concepts: 

See high income returns under various income 
concepts 

Coefficient of Variation: 

Adjusted gross income J, K, L 

Sources of income K 

Tax liability L 

Tax payments L 

Contributions deduction: 

By size of adjusted gross income 2.1 

Type of contributions 2.1 

Cumulated number of returns by size of 
adjusted gross income 1.1 

Deficit, size of, on nontaxable returns 1.5 



Earned income credit: 

Computation of 3.4 

Exemptions: 

By marital status: 

Number of exemptions 2.4 

Type of exemption 2.4 

By size of income: 

Number of exemptions 2.3 

Type of exemption 2.3 

Expandsd income: 

See high income returns under various income 
concepts 

Form: 

1040A returns I, 1.6 

1040EZ returns H 

Number of 1040, 1040A, and 1040EZ returns in 
the population and sample I 

High income returns under various income concepts: 
With and without modified (world-wide) total 

income tax 5B, 5D, 5E, 5.2, 5.4, 5.6, 5.8 

With and without total income 

tax 5A, 5C, 5E, 5.1, 5.3, 5.5, 5.7 



Income averaging tax computation 3.1 

Income tax: 

See total income tax 

Interest paid deduction: 

By size of adjusted gross income 2.1 

Interest deduction by type 2.1 

Itemized deductions: 

Comparison by size of adjusted gross 

income, 1981 and 1982 D 

High income returns: 

Deductions as percent of income 5.5, 5.6 

Item with largest tax effect 5.3, 5.4 

Major types 2.1 

Marital status on returns with 2.2 

Sources of income on returns with 2.2 

Joint returns: 

See marital status 

Marital status: 

Exemptions by type 2.4 

Itemized deduction returns 2.2 

Number of returns by size of adjusted gross 

income 1.2 

Sources of income 1.3 

Medical and dental expenses deduction: 

By size of adjusted gross income 2.1 

Medical and dental expenses by type 2.1 

Miscellaneous deductions: 

By size of adjusted gross income 2.1 

Miscellaneous deductions by type 2.1 

Nontaxable returns by size of adjusted gross 
income or deficit 1.5 

Nontaxable returns, high income, by size of adjusted 
gross income 5A, 5.7, 5.8 

Nontaxable returns, high income, 1979-1982 5E 

Refunds: 

See overpayment refunded 

Sources of income: 

Comparison of sources, 1981 to 1982 A 

High Income returns 5.1, 5.2 

Itemized deduction returns 2.2 

Marital status 1.3 

Number of exemptions 2.3 

Size of adjusted gross income: 

All returns 1.4 

Form 1 040A returns 1.6 

Taxpayers age 65 or over 2.^ 



*Basic tables are arranged in two sections in this report. Those table numbers with the first 
digit 1 through 3 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/1982 



State data: 

Adjusted gross income G 

Income tax S 

Number of returns G 

Statutory adjustments 1.4 

Tax: 
See total income tax 

Tax computation by type E, 3.1 

Tax credits: 

Type of credit by size of adjusted gross 

income 3-3 

Tax refund: 
See overpayment refunded 
Taxable income: 

As a percent of various income concepts 5C 

Modified taxable income as a percent of 
various income concepts 5D 



Taxes paid deduction: 

By size of adjusted gross income 2.1 

By type of taxes 2.1 

Taxpayers age 65 or over: 

Marital status 2.6 

Sources of income 2.5 

Total income tax: 

As percent of adjusted gross income 3.2 

Returns classified by modified total income tax 

as a percent of various income concepts 5.8 

Returns classified by total income tax as a 

percent of various income concepts 5.7 

Size of adjusted gross income, cumulated 1.1 

Type of tax computation 3.1 



VIII 



Section 1 

Introduction and Changes in Law 



The statistics presented in this report are estimates 
based on a stratified probability sample of individual 
income tax returns, selected before audit, and repre- 
sent coverage of the 95.3 million Forms 1040, 1040A, 
and 1040EZ filed by the nation's taxpayers for Income 
Year 1982. The number of returns filed for 1982 repre- 
sents a decrease of approximately 59,000 from those 
filed for 1981. 

This report is organized into seven sections. This 
first section provides some summary data for 1982, as 
well as information on tax law changes from 1981 to 
1982. In Section 2, there is a detailed description 
of the sample of income tax returns upon which the 
statistics for 1982 are based, as well as a discussion 
of the method of estimation used, the sampling varia- 
bility of the data, and other limitations. Section 3 
presents the basic tables that contain statistics on 
income sources (Part 1), deductions and exemptions 
(Part 2), and the computation of tax liability (Part 
3). 

Section 4 contains, in alphabetical order, a detailed 
explanation of each of the terms used in the statis- 
tical tables. Section 5 presents data on High Income 
Tax Returns, prepared by the Department of the Treas- 
ury, Office of Tax Analysis. Special definitions apply 
to the terms used in this section, and are given in the 
accompanying text. Facsimiles of the more important 
tax return forms (and their instructions) from which 
the data were gathered for 1982 are reproduced in Sec- 
tion 6. Section 7 is an index to the information pro- 
vided in this report. The last page of the report is 
a User Survey, designed to enable the Internal Revenue 
Service to know which parts of this report are most 
important. 



REQUIREMENTS FOR FILING 



The Internal Revenue Code of 1954, as amended, pro- 
vided the legal basis for tax activity detailed in 
this report. Criteria specified by the Internal 
Revenue Code covering the filing of a tax return and, 
therefore, determining the basic coverage of the 
information in this report are described below. 

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, prop- 
erty, and services, that was not, by law, expressly 
exempt from taxation). For 1982, as for 1981, a return 
had to be filed by: 



(1) a single person (other than 
spouse) under age 65 with gross income 
$3,300; 



a surviving 
of at least 



(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 joirrt 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; and 

(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 who 
could be 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. Three additional groups were required 
to file a tax return if their gross income exceeded 
$1,000. The three were: nonresident aliens, U.S. citi- 
zens entitled to special tax benefits because most of 
their gross income is from U.S. possession sources, 
and individuals fi-ling short period returns because of 
changes in their annual accounting period. Self- 
employed persons had to file if they had "self-employ- 
ment income" of at least $400, in order to pay self- 
employment tax. Any person who received any advance 
earned income credit payments from an employer in 1982 
was also required to file. In addition, even if income 
was less than the above amounts, an individual had to 
file a return 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. 

Data shown in this report that cover returns from 
taxpayers with income levels below those listed are 
generally limited to individuals filing for a refund 
of income tax withheld or to obtain the earned income 
credit. 

Most taxpayers were required to file tax returns 
within three and one-half months after the close of 
their accounting periods. Since the accounting period 
used by nearly all individuals for Tax Year 1982 was 
the calendar year, this meant that returns were due by 
April 15, 1983. However, each taxpayer could be 
granted, upon request, one automatic four-month exten- 
sion of time to file. In addition, U.S. citizens 
residing or traveling outside the United States and 
Puerto Rico on the due date were automatically granted 
(without requesting) a two-month extension. 



*This report was prepared under the direction of David Paris, Chief, Returns Analysis Section, 
Individual Statistics Branch. Susan Hostetter was responsible for production of this report. She 
was assisted by Marshall Epstein (technical matters). Dawn Nester and Ginger Newbold (typing). 



Individual Returns/1982 



Table A. — Sources of Income and Selected Tax Items, 1981 and 1982 

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



Item 



1981 



1982 



Change, 1981 
to 1982 



(1) 



(2) 



Number of returns, total. 

Taxable 

Nontaxable 



Adjusted gross income less deficit 

Sources of Income: 

Salaries and wages 

Interest and dividends: 

Interest received 

Dividends received 

Interest and dividends in adjusted gross income 

Business or profession net profit less loss 

Sales of capital assets net gain less loss 

Sales of property othe r than capital assets net gain less loss. 

Pensions and annuities in adjusted gross income 

Rent net income less loss 

Royalty net income less loss 

Estate or trust net income less loss 

Farm net rental income less loss 

Partnership net profit less loss 

Small Business Corporation net profit less loss 

Farm net profit less loss 

All other sources (net) 

Total statutory adjustments 

Total itemized deductions 

Number of exemptions 

Taxable income 



Zero bracket amount 

Income tax before credits. 
Total credits 

Income tax after credits. . 



Additional tax for tax preferences: 

Total 

Minimum tax 

Alternative minimum tax 

Total income tax 

Self-employment tax 

Total tax liability 



95,396,123 
76,724,724 
18,671,399 

1,772,604,303 



1,486,100,497 

140,559,366 

48,161,460 

178,097,705 

53,071,628 

30,818,535 

232,444 

51,886,406 

-4,848,763 

5,826,913 

3,965,822 

2,083,673 

-137,650 

-817,171 

-7,811,958 

5,578,509 

31,442,288 

256,448,021 

231,222,374 

1,410,880,665 

240,752,400 

293,590,035 

11,288,005 

282,302,029 

1,826,960 
565,641 

1,261,318 
284,128,989 

6,687,400 
291,126,542 



95,337,432 
77,035,300 
18,302,132 

1,852,135,465 



1,564,995,190 

157,021,475 

54,044,825 

209,163,885 

50,573,163 

34,403,728 

614,103 

60,123,166 

-8,478,178 

6,318,826 

5,746,586 

2,177,533 

-908,409 

-849,757 

-9,833,548 

2,976,242 



64,887,065 

284,506,318 

232,191,565 

1,473,348,899 

241,461,855 

283,931,862 

7,854,493 

276,077,369 



1 
277 

6 
284 



,519,921 
450,706 
,069,214 
,597,290 
,827,299 
,707,890 



(3) 



-58,691 

310,576 

-369,267 

79,531,162 



78,894,693 



16,462 

5,883 

31,066 

-2,498 

3,585 

381 

8,236 

-3,629 

491 

1,780 

93 

-770 

-32 

-2,021 

-2,602 



,109 
,365 
,180 
,465 
,193 
,659 
,760 
,415 
,913 
,764 
,860 
,759 
,586 
,590 
,267 



33,444,777 

28,058,297 

969,191 

62,468,234 

709,455 
-9,658,173 
-3,433,512 
-6,224,660 

-307,039 
-114,935 
-192,104 

-6,331,699 
139,899 

-6,418,652 



Consists of State income tax refunds, windfall profit tax refunds less net adjustment 
withheld, alimony, unemployment compensation in adjusted gross income, and other income 1 
NOTE: Detail may not add to total because of rounding. 



for windfall profit tax 
ess loss. 



NU MBER OF RETU RNS AND SOURCES OF INCOME 

Table A shows that there were 95.3 minion returns 
filed for Tax Year 1982— a decrease of about 59,000 
from 1981. Taxable returns increased by 311,000 to 
77.0 million while nontaxable returns dropped by 
369,000 to 18.3 million. Despite the essentially 
stable filing population there were increases in income 
from salaries and wages, interest, pensions, dividends, 
royalties, and sales of capital assets. None of these 
items increased as fast as they had for 1981. For Tax 
Year 1982 salaries and wages increased by 5.3 percent 
from Income Year 1981. As in previous years most 
sources of investment income increased at a faster 
rate than salaries and wages. For instance, dividends 
received increased by 12.2 percent and interest income 
rose 11.7 percent from Tax Year 1981. In addition, 



royalties grew by 8.4 percent. Although not a source 
of investment income, pensions and annuities increased 
by 15.9 percent [1]. More details on the number of 
returns and sources of Income are shown in the tables 
of Section 3, Part 1. 

Tables A, B, and C show the movement of returns into 
higher income classes, a trend continued from previous 
years. As seen in Figure A, one result of this shift 
was a reduction in the number of nontaxable returns. 
Since 1977 the proportion of nontaxable returns to 
total returns has declined each year. The most sig- 
nificant cause of this yearly decline seems to have 
been the large drop in the number of returns with 
incomes under $5,000. Figure B shows the downward 
movement in the amount of nontaxable returns as a per- 
centage of total returns for recent years. 



Individual Returns/1 982 



Table B. — Number of Returns by Size of Adjusted Gross Income and by Marital Status, 1981 and 1982 
[All figures are estimates based on samples] 



Size of adjusted gross income and marital status 



1981 



1982 



Change, 1981 
to 1982 



Number of returns for all adjusted gross income classes. 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

Under $5,000, total* 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households ■ 

Returns of surviving spouses 

Returns of single persons 



$5,000 under $10,000, total 

Joint returns of husbands and wives.... 
Separate returns of husbands and wives. 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 



$10,000 under $15,000, total 

Joint returns of husbands and wives.... 
Separate returns of husbands and wives. 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 



$15,000 under $20,000, total 

Joint returns of husbands and wives.... 
Separate returns of husbands and wives. 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 



$20,000 under $25,000, total 

Joint returns of husbands and wives.... 
Separate returns of husbands and wives. 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 



$25 , 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 



(1) 



(2) 



95,396,123 

45,697,648 

1,498,875 

8,376,207 

112,893 

39,710,500 

18,746,376 

2,429,333 

372,749 

1,562,353 

12,194 

14,369,747 

17,650,878 

4,688,362 

352,435 

2,458,236 

26,824 

10,125,021 

14,193,160 

5,314,219 

304,724 

1,960,158 

16,656 

6,597,403 

10,998,194 

5,888,729 

207,469 

1,117,346 

17,909 

3,766,741 

9,117,136 

6,109,457 

136,752 

627,311 

15,683 

2,227,933 

24,690,379 

21,267,548 

124,746 

650,803 

23,627 

2,623,655 



95,337,432 

46,050,287 

1,157,171 

8,444,174 

114,351 

39,571,449 

17,952,034 

2,560,063 

328,249 

1,396,925 

8,215 

13,658,582 

17,039,853 

4,410,448 

300,672 

2,219,620 

32,303 

10,076,810 

14,306,781 
5,519,737 

241,765 
2,173,262 

*15,695 
6,356,322 

10,534.728 

5,444,083 
136,356 

1,160,502 
*15,326 

3,778,461 

8,803.387 

5,524,145 

69,575 

641,507 

11,945 

2,556,215 

26,700,649 

22,591,811 

80,554 

852,358 

30,867 

3,145,059 



(3) 



-58,691 

352,639 

-341,704 

67,967 

1,458 

-139,051 

-794,342 
130,730 
-44,500 

-165,428 
-3,979 

-711,165 

-611,025 
-277,914 

-51,763 

-238,616 

5,479 

-48,211 

113,621 
205,518 
-62,959 
213,104 
-961 
-241,081 

-463,466 

-444,646 

-71,113 

43,156 

-2,583 

11,720 

-313,749 

-585,312 

-67,177 

14,196 

-3,738 

328,282 

2,010,270 

1,324,263 

-44,192 

201,555 

7,240 

521,404 



*Estimate should be used with caution because of the small number 
^Includes returns with no adjusted gross income. 



of sample returns on which it is based. 



ITEMIZED DEDUCTIONS 

Table D indicates a continuing shift towards itemiz- 
ing deductions in 1982, with 1.9 million more returns 
for Tax Year 1982 than for 1981 showing itemized deduc- 
tions. This increase in itemized deductions was due 
in part to the rise in average adjusted gross income 
which led to higher amounts that could be claimed as a 
sales tax deduction and as a contributions deduction. 
The lack of an increase in the zero bracket amount 
also contributed to this increase. Another important 
factor contributing to the rise in itemized deductions 
was a large increase in medical deductions resulting 
primarily from substantial increases in physician fees 
and private hospital charges [2]. 

The percentage of returns with itemized deductions 
has almost risen to its level in 1974, the year preced- 
ing a period of major law changes which increased the 



standard deduction and later ffor 1977) introduced the 
zero bracket amount. Figure C shows the percentage of 
returns with itemized deductions over a ten-year 
period. 

Details on the types of itemized deductions, as well 
as the types of exemptions, for 1982 are found in the 
tables in Section 3, Part 2. 



COMPUTATION OF TAX 

The taxpayer, in determining the 1982 total tax 
liability, had to take into account several factors. 
These included: 

(1) "income subject to tax," generally adjusted 



4 Individual Returns/1982 

Table C. — All Returns and Nontaxable Returns, by Size of Adjusted Gross Income, 1971-1982 

(All tigures are estimates based on samples] 





All 
relurns 


Nonlaxabie 


returns 


All 
relurns 


Nontaxable 


relurns 


All 
returns 


Nontaxable 


relurns 


Size of adjusted grdss income 


Number 


Percenl 
of all 
returns 


Number 


Percenl 
ol all 
relurns 


Number 


Percenl 
01 all 
returns 




1971 


1972 


1973 


Total 


74,576,407 

27.155.048 

21,443.479 

14,604.270 

6,453,851 

2,377.638 

968.565 

1.077.844 

404.692 

72.856 

15.089 

2.192 

883 


14.660,035 

14.002.305 

602.100 

37.416 

7,834 

4.475 

1.642 

2.884 

1.076 

216 

67 

12 

3 


19.7 

51 5 
28 
03 
1 
02 
02 
03 
03 
03 
04 
0.5 
0,3 


77,572,720 

26.963.312 

21.175.854 

15.364.155 

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 

850.252 

79.852 

18.266 

6.388 

4.734 

3.254 

1.590 

317 

88 

14 

6 


21,5 

58 4 
40 
05 
02 
02 
04 
02 
03 
03 
05 
05 
06 


80,692,587 

27.037,618 

20.581.732 

15.804.109 

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 

456 

142 

15 

7 


20.4 


Under S5 000 


573 


S5 000 under 510 000 


39 


S10 000 under $15 000 


05 




04 


S20 000 under S25 000 


02 


$25,000 under $30,000 

$30,000 under $50.000 

$50 000 under $100 000 


0.3 
04 
04 


$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000.000 


04 
0.6 
0.6 
0.8 








1974 


1975 


1976 


Total 


83,340,190 

26.765,673 

20.586.617 

15.670.258 

10.071.087 

4.944.795 

2.259.928 

2.173.868 

700.528 

135.304 

26.842 

3.194 

1.096 


16,005,423 

15.046.441 

797.997 

104.725 

25.517 

12.290 

5.881 

8.939 

2.567 

722 

196 

36 

12 


19.2 

562 
39 
07 
03 
02 
03 
04 
04 
05 
07 
1 1 
1 1 


82,229,332 

24.901.853 

19.952.914 

14.963.680 

10.353.534 

5.598.117 

2.744.255 

2.747.618 

781.406 

152.349 

29.193 

3.289 

1.124 


20,738,595 

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 

131 

1 6 

09 
05 
04 
05 
06 
05 
07 
1 3 
1 1 


84,670,389 

23.935.751 

19.892.956 

14.551.350 

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 

70.151 

31.095 

17.107 

19.550 

3.180 

492 

60 

•■8 


23.9 


Under $5 000 


71 6 




13 9 


$10 000 under SI 5 000 


1 5 




0.6 


$20 000 under $25 000 


0.5 


S25 000 under $30 000 


05 




0,5 


$50 000 under $100 000 


03 




0-3 


3200 000 under 3500 000 


02 




"0 1 


$1,000,000 or more 


*• 




1977 


1978 


1979 




86,634.640 

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 

1,765 


22,253,502 

18.312.713 

3.467.855 

284.787 

95.064 

40.132 

20.747 

25.032 

5.588 

524 

55 

"5 


25.7 

78 7 
179 
20 
08 
05 
05 
05 
06 
02 
01 
"0 1 


89,771,551 

22.236.197 

19.585.276 

14.241.599 

11.408.934 

8,552.615 

5.386.257 

6.535.452 

1.471.406 

285.309 

59.684 

6.581 

2.041 


21.083,246 

17.099.676 

3.284.132 

421.816 

129.256 

61.600 

34.101 

40.227 

11.237 

1.101 

88 

"10 


23.5 

76 9 
168 
30 
1 1 
07 
06 
06 
08 
04 
1 
"0 1 


92.694,302 

20.853.567 

19.664.856 

14.433.255 

11.385.151 

9.021.414 

6.309.121 

8.675.455 

1.889.876 

357.872 

80.226 

9.904 

3.601 


20,999,319 

16,144.669 

4.217.177 

369.561 

138.379 

57.844 

32.933 

29.415 

8.609 

662 

61 

"9 


22.7 




77.4 


$5,000 under $10,000 

$10,000 under 315.000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 under $30,000 
$30,000 under $50,000 


21 4 
26 
1 2 
06 
05 
03 
05 


3100000 under $200 000 


02 


$200000 under 3500 000 


01 


$500,000 under $1.000.000 

$1,000,000 or more 


"0 1 




1980 


1981 


1982 


Total . . 


93,902.469 

20.055.529 

18.370.997 

14.303.041 

11.097.733 

9.158.521 

6.783.466 

11.003.991 

2.568.427 

443.514 

100.369 

12.467 

4.414 


19.996,225 

15.353.357 

3.959.973 

388.656 

136.545 

67.502 

24.632 

50.096 

14.081 

1.240 

127 

12 

4 


21.3 

76 6 
21 5 
27 
1 2 
07 
0.4 
05 
05 
03 
1 
1 
1 


95.396,123 

18.746.376 

17.650,878 

14.193.160 

10.998.194 

9.117.136 

7.205.282 

13.387.725 

3.442.720 

516.516 

118.092 

14.758 

5.286 


18,671,399 

14.062.262 

3.814.421 

423.055 

164.412 

87.428 

43.985 

56,327 

17,571 

1.712 

203 

17 

6 


19.6 

75 
21 6 
30 
1 5 
1 
05 
04 
05 
03 
02 
1 
1 


95.337.432 

17.952,034 

17,039.653 

14.306.781 

10.534.728 

8.603.387 

7.621.965 

14.579.148 

3.759.330 

570.839 

140.276 

20.681 

8.408 


18.302.132 

13.507.585 

3.850.344 

526.356 

168.057 

107.554 

45.919 

75.474 

18.909 

1.672 

238 

17 

•7 


19.2 




75,2 


35000 under $10000 


226 


$10000 under 315000 


37 




16 


$20 000 under 325 000 


1 2 




06 


$30,000 under 350.000 
$50,000 under $100,000 
$100,000 under $200,000 


05 
05 
03 
02 


$500 000 under $1 000 000 


01 


$1,000,000 or more 


■0,1 



Estimale should be used with caution because of the small number ot returns on wDicri it i 
"Data combined to avoid disclosure ol information lor specilic taxpayers 



Individual Returns/1982 



Figure A 

Number of returns filed by size of 
adjusted gross income, 1972, 1977, and 1982 



Millions of 


















? 


m 


m 




■ 


■ 




returns filed 




1 




36 










34 


- 




Total returns filed 




, 32 


— 




1972 ■ 77,572,730 




30 


- 




1977 1 1 86,634,64C 




28 


- 




1982 1 1 95,337,432 




26 


- 












24 


- 










- 


22 


- 














20 


- 


L 












18 


- 


















16 


- 


















14 


- 










— 










12 


- 












— 1 








10 


- 
















^~ 












8 


- 












■ 








"^~ 










6 


- 












1 


















4 


_ 












1 


















2 



- 












II 




IJ 




l_ 








unde 
$5,0 


30 


$5,00 
unde 
$10,0 



r 
00 


$10,0 
unde 
$15,0 


00 

r 
00 


$1 

ur 
$2 


5,0 
)de 
0,0 


00 

r 

00 


$2 
un 
$2 


0,0 
de 
5,0 


00 

r 
00 


$; 



m 


?5,C 
ore 


)00 





m 



Size of adjusted gross income 



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, or income aver- 
aging tax computation), 

(3) marital status, which determined the applic- 
able 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 the 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 



Individual Returns/1982 




(3) any advance payments of the earned income 
credit. 

Table E shows that 93 percent (91 percent in 1981) of 
the returns with income tax before credits had tax cal- 
culated using the regular method (tax tables or tax 
rate schedules). About '•5 percent of income tax before 
credits came from other tax computations in Tax Year 
1982, a considerable drop from 31 percent reported in 
1981. The decrease in income tax before credits attri- 
butable to computations other than the regular method 
was due to the elimination of the maximum tax and 
alternative tax computation methods for Tax Year 1982 
[3]. 



Table F shows a comparison between 1981 and 1982 of 
the number of returns and the amount of additional tax 
for tax preferences. Data are shown separately for the 
minimun tax and the alternative minimum tax. 

Additional tables on the computation of tax liability 
are presented in Part 3 of Section 3. 

GE0GRAPHI_C_C0VERA6E 

The Internal Revenue Service has historically shown 
detailed data on income and tax statistics for each 
State. However, for Tax Year 1982 the only State 
statistics available are shown in Table G. Data in 



Individual Returns/1982 




Table G classify taxpayers according to the State ad- 
dress reported on the tax return including the District 
of Columbia and, as described below, Puerto Rico. Re- 
turns of citizens living in U.S. posessions or abroad 
are classified in a separate category, as are retu'-ns 
of service personnel who filed from Amiy 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 em- 
ployees 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 foreign earned income excluded or de- 
ducted from Form 1040, even if they ultimately had no 
tax liability as a result of these reductions of 
income. 

Geographic coding of returns for this study was 
based on the address at the top of each tax return. 
Generally, the State given in the address determined 



the classification of the return. However, returns 
showing Washington, D.C. 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 [4]. 

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. 



Individual Returns/1 982 



Table D.--Furin of Deduction and Size ut Adjusted Groaa income, 1981 and lydi 

[All flt;ures arc ehl im.ite^> bj^ed on ^.imp 1 es--mi)ney amuunts are In Itiuusai ds iil dollars | 



of deduction and size 
adjusted gross income 



L>f returns 



c . I V8 1 

\m2 



Adjusted Ktoss Income less deficit 



Clianye. IStBl 
to I'iHi 



Average adjusted )',russ inLumc 
less det K It (del lafs) 



All teturne 

Total 

Under S5.000 

55.000 under 510.000 

510.000 under 515.000 

515.000 under 520.000 

520.000 under 525.000 

525,000 or more 

Returns with — 
Itemized deductions 

Total 

Under 55.000 

55.000 under 510.000 

510.000 under 515.000 

515.000 under 520.000 

520,000 under 525.000 

525.000 or more 

Zero bracket amount only 

Total 

Under 55,000 

55,000 under 510,000 

510,000 under 515,000 

515,000 under 520,000 

520.000 under 525.000 

525,000 or more 

Neither itemized deductions 
nor zero bracket 

Total 

Under 55,000 

55,000 or more 



95,396.123 
18.746,376 
17.650,878 
14.193,160 
10.998.194 
9.117.136 
24.690.379 



31.571.246 

552.483 
1.480.815 
2.518.322 
3.54 2,290 
4.315,381 
19,161.955 



58.748.695 
13.206.364 
16.081.412 
11.674.838 
7,455.904 
4.801,755 
5,528.422 



5.076,182 

4.987.529 

38,653 



95.337.432 
17.952.034 
17.039.853 
14.106.781 
10.534.728 
8.803.387 
26.700.649 



33,432,809 
690,9 30 
1,699,929 
2,745.110 
3.219,165 
4.228.250 

20.849.425 



56.850.427 
12.284.348 
15.267.476 
11.556.679 
7.315.563 
4.575.137 
5.851.224 



5,054.196 
4.976.756 

77.440 



-58,691 
-794,342 
-61 I ,025 

113.621 
-463.466 
-313.749 
.010.270 



1.861,563 
138.447 
219.114 
226.788 
-323.125 
-87.131 

1.687.470 



-1.898.268 
-922.016 
-813.936 
-118.159 
-140.341 
-226.618 
322.802 



-21,986 
-10.773 



1.772.604.303 
28,119.652 
131.446,070 
175.644.230 
191.5)6.083 
204.221 . 

1.041.437.054 



1,062.633.119 
1.646.144 
11.558.553 
31.827.966 
62.563.485 
97.341,682 
857.695.089 



722.791.033 
40.043.908 
119.338.290 
143.816.264 
128.972.598 
106.879.533 
183.740.441 



-12,819,849 
-13.370.600 

550.752 



1.852.135.465 
20.722.524 
127.616.902 
177.485.528 
182.641 .545 
197,908. 

I .145,740.798 



1.156.676.841 
2.198.769 
13.241. 
34.851.709 
56,608.257 
95.684.434 
954.092.149 



713.577.154 
37.127.797 
113.960.773 
142.582.911 
126.033.289 
102.223.735 
191 .648.649 



-18,118.530 
-18,604.043 

485.513 



79.531.162 
-7.597.128 
-3.809. 168 
I .84 1.298 
-8.894.537 
-6, 11 1.046 
104.303.744 



94,043,722 

552.425 

1.682.971 

3.023, 741 

-5.955.228 

-1,657.248 

96.397.060 



-9,213.879 
-2.916.110 
-5.377.517 
-1.233.353 
-2.939.309 
-4.655,798 
7.908.208 



-5,298.681 
-5,233,443 



18.582 
1,51 I 
7,447 
12,375 
17,415 
22,400 
4.!, 180 



33,658 
2.980 
7.806 
12,6 39 
1 7.662 
22.557 
44.760 



12.303 
3.032 
7.421 
12,318 
17.298 
22.2 58 
33.236 



-2,525 
-2,681 

6.212 



19,427 
1 ,154 
7,490 
12.406 
17.117 
22.481 
42.911 



34.597 
3.182 
7.789 
12.696 
17,585 
22,630 
45,761 



12,552 
3,022 
7,464 
12.338 
17.228 
22.343 
32,754 



-3,585 

-3,738 
6,270 



845 
-157 



939 

202 
-17 

57 
-77 

73 
1,001 



249 

-10 

43 

20 

-70 

85 

-482 



-1,060 

-1.037 
58 



2ero bracket amount 



ed deductions 



oi deduction and size of adjusted gross income 



Change. 1981 
to 1982 



i:hange, 1981 
to 1982 



All returns 

Total 

Under 55,000 

55.000 under 510.000 

510.000 under 515,000 

515,000 under 520,000 

520,000 under 525,000 

525.000 or more 

Returns with — 
Itemized deductions 

Total 

Under 55,000 

55.000 under 510.000 

510.000 under 515.000 

515,000 under 520,000 

520,000 under 525,000 

525,000 or more 

Zero bracket amount only 

Total 

Under 55,000 

55,000 under 510,000 

510,000 under 515.000 

515,000 under 520,000 

520,000 under 525,000 

525,000 or more 

Neither itemized deductions nor zero bracket amount 

Total 

Under 55,000 

55,000 or more 

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



240,752,367 
21,101,168 
42.717,711 
37.877.921 
31.500.323 
27.547.399 
80.007.844 



96.032.208 

848.917 

3.138.489 

6.569.453 

10.105.552 

13.067.898 

62.301.866 



144.720.192 
20.252.251 
39.579.222 
31.308.468 
21.394.771 
14.479.502 
17.705.978 



241.461.855 
19.916.331 
40.843.783 
38.336.253 
30.018,558 
26.224.390 
86,122,540 



101,241,872 

1,046,612 
3,469.156 
7.319.230 
9.260.467 
12.568.122 
67.578.284 



140.219.983 
18.869,719 
37,374,627 
31,017,022 
20,758,091 
13.656.268 
18.544.256 



709.488 
-1.184.836 
-1.873.928 
458.331 
-1.481.765 
-1.323.009 
6.114.696 



5.209.697 

197.695 

330.667 

749.777 

-845.085 

-499.776 

5.276.418 



-4.500.209 

-1.382.532 

-2.204.595 

-291.446 

-636.680 

-823.234 

838,278 



256.448,021 

1.592.882 

7.307.303 

13.477.696 

19.759,861 

26,030,442 

188,279,837 



256.448,021 

1,592,882 

7.307.303 

13.477.696 

19.759.861 

26,030,442 

188,279,837 



284,506,318 
2,219,214 
9,025,396 
14.675,450 
17,958,127 
26,110,385 
214,517,745 



284,506,318 
2,219,214 
9,025,396 
14,675,450 
17,958.127 
26.110.385 
214.517,745 



28,058,297 

626.332 

1,718,093 

1,197,754 

-1,801,734 

79,943 

26,237,908 



28,058,297 

626.332 

1,718,093 

1,197,754 

-1,801,734 

79,943 

26.237,908 



Individual Returns/1982 



CHANGES IN LAW 



The Economic Recovery Tax Act of 1981 (ERTA) pro- 
vided for tax laws to be phased in over several years. 
Provisions of this act were intended to increase sav- 
ings and encourage investment. Some aspects of this 
act which were beneficial to taxpayers included: (1 ) 
tax rate reductions for individuals, (2) a deduction 
for working married couples, and (3) more liberal 
rules applying to Individual Retirement Arrangements. 
The 1982 phase of ERTA resulted in most of this re- 
port's changes in the law pertaining to individual 
returns. Definitions provided in this section are 
designed to explain changes in the law. More complete 
definitions of terms are provided in Section 4. Major 
changes in the law are described in alphabetical order 
below. 



Business Expenses 

Included in the 1981 ERTA was the Accelerated Cost 
Recovery System (ACRS), a new system for depreciating 
assets on an accelerated schedule. In addition to 
using the ACRS, and in place of the "additional first- 
year depreciation" allowed under prior law, part of 
the cost of a qualifying business asset could be 
treated as a current expense. The remaining cost of 
the asset was then depreciated in the subsequent years. 
Although technically this provision existed for Tax 
Year 1981, taxpayers could not take advantage of it 
because the amount that could be treated as a current 
expense for that year was zero. For Tax Year 1982, the 
maximum allowable cost eligible for expensing purposes 
was $5 000 ($2,500 for married couples filing sepa- 
rately). The amount of business expense is developed 
on Form 4562 and is included in the depreciation amount 
shown on Schedule C, Schedule E, and Schedule F in Sec- 



Table E. — All Returns; Selected Income Tax Items, by Type of Tax Computation, 1982 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Type of tax computation 



All returns 

Returns with — 

No tax computation 

Regular tax computation only 

Income averaging tax computation only 

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 tax preferences: 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with both minimum tax and alternative 
minimum tax 

Returns with income subject to tax and additional 
tax for tax preferences: 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with both minimum tax and alternative 
minimum tax 



Number of 
returns 



5,619.596 

84.186,33« 

5,531,502 

10,620 
523,216 



12,559 
18,728 



81,172 
104,956 



Adjusted gross 

income less 

deficit 



1,852,135,465 

-12,085.357 

1,638,020,343 

226,200.480 



72,653 
17,876,315 



-509,322 
216,260 



10,112,594 
11,604,195 



Income subject to tax 



Number of 
returns 



89,717,836 



84,186.334 
5,531.502 



81,172 
104,956 



1,467,447,523 



,288,694,956 
178,752,567 



13,792,477 



7,029,751 
6,965.075 



Tax generated 



Number of 
returns 



73,798.090 
5,531,502 



80,249 
102,378 



283,432,367 



240,658,639 
42,773,728 



2,718,415 
2,647,299 



Income tax before credits 



Number of 
returns 



10,620 
73,807.720 
5.531,502 

10,620 
523,216 



11 
451 



80,249 
102,432 



283,931,862 

26,974 
241,073,746 
42,831.142 

26,974 
3,666,098 



182 
183 



2,724,451 
2,668,202 



Income tax after credits 



Additional tax lor Lax preferences 



Type of tax computation 



Number of 
returns 



All returns. 



Returns with — 

No tax computation 

Regular tax computation only^ 

Income averaging tax computation only^ 

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 tax preferences: 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with both minimum tax and alternative 
minimum tax 



Returns with income subject to tax and additional 
tax for tax preferences: 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with both minimum tax and alternative 
min imum tax 



9,892 

71,473,426 

5,477,503 

9,892 
521,829 



•9 
•448 



74,176 
71,493 



4,494 



Number 
retur 



uu 



26,148 
234,710,325 
41,340,896 

26,148 
3.550,929 



*182 
•175 



2,382,479 
2,272,392 



197,015 



32,900 
138,495 

53,712 

470 
3,506 



12,559 
18,728 



81,172 
104,956 



'Includes prior year returns with maximum tax, alternative maximum, and alternative 
^Includes prior year returns with alternative and income averaging computations. 
•Estimate should be used with caution because of the small number of sample returns 
NOTE: Detail may not add to total because of rounding. 



262,955 
900.762 
356,204 

2,680 
25,900 



55.176 
148,111 



342,883 
695,999 



Minimum tax 



Number of 
returns 



14,172 
72,699 
14,552 

19 
1,306 



CM 



64,246 

332,112 

54,349 

132 
7,127 



Alternative minimum tax 



(15) 



20,341 
70,657 
40,378 

459 
2,382 



18,728 
1.613 



104,956 
6,079 



Jlil_ 



198,709 
568,650 
301,855 

2,548 
18,772 



148,111 
50,598 



695,999 
174,507 



regular computations, 
on which It is based. 



10 



Individual Returns/1982 



Table F. — Returns With Additional Tax for Tax Preferences, 1981 and 1982, by Size of Adjusted Gross Income 
[All figures are estimates based on samples — money amounts are in thousands of dollars] 





Additional tax for tax preferences, 1981 


Size of adjusted gross income 


Total 


MinimuiT! tax 


Alternative minimum tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Total 


250,908 

16,077 
8,295 
5,400 
7,904 
7,263 
18,904 
20,308 

25,584 
50,897 
30,797 
39,167 
15,976 
2,983 
1,353 


1,826,960 

144,471 
20,828 
20,922 
25,912 
15,308 
24,182 
52,014 

86,629 
168,234 
171,106 
363,318 
369,425 
155,777 
208,833 


125,721 

8,049 
389 
1,598 
4,915 
3,140 
4,032 
7,363 

13,609 

29,806 

17,586 

23,518 

9,522 

1,553 

641 


565,641 

47,310 
1,923 
9,650 

14,061 
6,049 
8,931 

18,105 

31,191 
60,898 
57,363 
110,223 
109,408 
44,401 
46,128 


137,113 

8,629 
8,207 
3,854 
3,199 
4,540 
14,978 
13,097 

13,917 

23,125 

14,241 

18,127 

8,472 

1,834 

893 


1,261,318 


Under $5,000 


97,161 


$5,000 under $10,000 


18,905 


$10,000 under $15,000 


11,272 


$15,000 under $20,000 


11,852 


$20,000 under $25,000 


9,259 


$25,000 under $30,000 


15,251 


$30,000 under $40,000 


33,908 

55,437 
107,336 
113,743 
253,096 
260,017 
111,376 
162,705 


$40,000 under $50,000 


$50,000 under $75,000 


$75,000 under $100,000 


$100,000 under $200,000 


$200,000 under $500,000 


$500,000 under $1,000,000 


$1,000,000 or more 






Additional tax for tax preferences, 1982 


Size of adjusted gross income 


Total 


Minimum tax 


Alternative minimum tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Total 


225,107 

14,764 

2,972 

8,528 

8,149 

11,434 

13,787 

18,183 

23,549 
36,322 
26,783 
40,017 
15,151 
3,447 
2,021 


1,519,921 

134,571 
10,225 
9,150 
15,219 
32,238 
26,388 
35,328 

56,371 
133,285 
113,504 
283,813 
260,239 
149,615 
259,974 


101,423 

7,149 
978 
2,290 
2,774 
4,061 
2,610 
6,778 

7,461 

16,037 

16,639 

23,115 

8,982 

1,787 

762 


450,706 

40,093 
6,817 
2,994 
4,629 

23,243 
3,385 
9,933 

16,049 
36,268 
34,680 
86,180 
83,610 
44,112 
58,713 


131,376 

8,024 
1,999 
6,260 
5,430 
7,726 
11,262 
11,800 

16,197 

20,683 

11,729 

19,239 

7,576 

2,026 

1,425 


1,069,214 

94,478 
3,407 
6,157 

10,591 
8,995 

23,004 

25,395 

40,322 


Under $5,000 


$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 


$50,000 under $75,000 

$75,000 under $100,000 


97,017 
78,824 


$100,000 under $200,000 

$200,000 under $500,000 


197,633 
176,6''8 


$500,000 under $1,000,000 

$1,000,000 or more 


105,503 
201,261 







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



tion 6. For partnerships, the amount of business ex- 
pense is reported separately on Schedule E and the 
amount of business expenses claimed for partnerships 
is shown in Table 1 .4. 

Child and Dependent Car e C redi t 

Tax Law for 1982 brought three ma.ior changes to the 
child and dependent care credit provisions. The per- 
cent of employment-related expenses allowable for the 
credit increased for many individuals; the maximum 
amount against which the percent could be applied 
increased; and expenditures for out-of-home noninsti- 
tutional care for disabled dependents were made eli- 
gible for the credit. 

Prior to 1982 the maximum allowable employment- 
related expenses were limited to $2,000 for one quali- 
fying individual and $4,000 for two or more. Twenty 



percent of allowable expenses could be taken as a 
credit. Beginning in 1982, the employment-related 
expense limits increased to $2,400 for one qualifying 
individual and $4,800 for two or more. At the same 
time, the percent of qualifying expenses which could 
be credited was raised from 20 percent to 30 percent 
for individuals with adjusted gross income of $10,000 
or less. This rate was reduced by one percent for 
each $2,000 increment of adjusted gross income up to 
$28,000. The credit remained at 20 percent for indi- 
viduals with adjusted gross income of $28,000 or more. 

Qualifying individuals continued to include those 
qualified under prior law. However, unlike the pre- 
vious requirements, which limited qualifying individ- 
uals for out-of-home noninstitutional care to depend- 
ents under 15 years of age, the 1982 changes added 
disabled dependents of any age who regularly spent at 
least eight hours a day in the taxpayer's home as qua!- 



Individual Returns/1982 



11 



ifying individuals for such out-of-home care. For 
further information on the number of returns and the 
amount of the child care credit claimed by size of 
adjusted gross income, see Table 3.3. 

C^ontributions Deductjon for Nqnitemi zers 

For Tax Year 1982, individuals who did not itemize 
deductions could deduct 25 percent of their first $100 
($50 for married couples filing separate returns) of 
charitable contributions in arriving at their taxable 
income. Formerly taxpayers could deduct charitable 
contributions from their adjusted gross income only if 
they itemized their deductions. The number of returns 
showing this deduction and the amount reported is 
shown in Table H and Table 1.6. 

Credi t for Federal Tax on Certa in Gasoli ne, Fuel and 
Luprfcating utT " ' "" ' 

For Tax Year 1982 operators of certain taxicabs pro- 
viding certain taxicab services were added to the list 
of groups eligible to receive a refund or credit of 
the total Federal excise tax on gasoline and other 
motor fuels. Table 3.5 shows the number of returns 
and the amount of credit for gas, fuel and lubricating 
oil by size of actjusted gross income. 

Dedi_cti_on for Expense of Livin g Abroad 

For those taxpayers with foreign earned income, the 
dedjction for excess foreign living costs, the hard- 
ship area camp exclusion, and the exclusion of income 
earned abroad by employees of qualified charitable 
organizations were repealed for tax years beginning 
after December 31, 1981. However, beginning in 1982, 
these taxpayers could exclude from gross income up to 
$75,000 of their foreign earned income if their tax 
home was abroad and they were either: (1) U.S. citi- 



zens and bona fide residents of a foreign country or 
countries for an uninterrupted period that included a 
tax year, or (2) U.S. citizens or resident aliens who 
were physically present in a foreign country or coun- 
tries for at least 330 full days during any period of 
12 consecutive months, (previously, 510 days of any 18 
consecutive months). In the case of a joint return, a 
husband and wife could each qualify for the exclusion, 
therefore, allowing a maximum exclusion of $150,000 
for married couples. 

In addition to the foreign earned income exclusions, 
taxpayers could deduct excess housing expenses that 
met certain criteria. For 1981 expense was defined as 
20 percent of the sum of total housing costs and other 
allowable foreign expenses. This amount could be de- 
ducted from a taxpayer's worldwide earned income. 
Beginning in Tax Year 1982, the base amount for deter- 
mining the deduction for excess housing expenses was 
changed. If the housing costs were paid or provided 
for by the employer, the new allowable deduction was 
the excess of taxpayers' reasonable housing expenses 
over 16 percent of the annual salary of a U.S. Govern- 
ment employee in step 1 of grade GS-14 ($39,689 for 
1982). Housing costs, when not provided by the em- 
ployer, were also deductible from gross income to the 
extent that foreign earned income was greater than the 
$75,000 maximum exclusion. Unused portions of the de- 
duction were eligible to be carried over to the next 
year to the extent that the taxpayer received foreign 
earned income in that year. 

The 1981 Act continued to allow the exclusion of the 
value of employer-provided meals and lodging if an in- 
dividual was required, as a condition of employment, to 
live in a "camp" provided by an employer in a foreign 
country. The number of returns and amount of exclusion 
of foreign earned income and amount of deduction for 
housing costs by size of adjusted gross income are 
shown in Table 1 .4. 



Table G. --Number of Returns, Adjusted Gross Income and Tax Data by State. 1982 

[An figures are estimates based on saiTip1es--money amounts are In thousands of dollars] 



State 



Number 

of 
returns 



Adjusted 
gross 
Income 



Income Tax 



Total 



Average 1/ 



State 



Number 

of 
returns 



Adjusted 
gross 
Income 



Income Tax 



Total 



Average 1/ 



United States, total 



Alabama . 
Alaska .. 
Arizona , 
Arkansas 



California . 
Colorado .. . 
Connecticut 
Del awa re . . . 



District of Colimbla 

Florida 

Georgia 

Hawal 1 



Idaho . . . 
Illinois 
Indiana . 
Iowa .... 



Kansas . . . 
Kentucky . 
Louisiana 
Ma1 ne 



Maryland 

Massachusetts .. 

Michigan 

Minnesota 

Mississippi .... 



(1) 



(2) 



(3) 



95,337,432 

1,389,520 
225,374 

1,166,958 
818,008 

10,627,477 

1,356,269 

1,466,577 

259,346 

310,429 
4,499,380 
2.190,895 

443,969 

358,685 
4,744,853 
2,164,265 
1,161,328 

994,045 
1,307,561 
1,629,459 

463,873 

1,897.632 
2,576,063 
3,526,172 
1,713,421 
861 ,622 



1,852,135.405 

23,814,637 

5,724,633 

21,472,442 

12,801,328 

219,427,063 

27,897,040 

32,813,502 

5,256,507 

6,278,122 
83,039,759 
39,234,368 

8,266,617 

5,860,737 
97,684,733 
39,984,323 
20,625,407 

19,102,380 

22,651,744 

31,998,251 

7,396,239 



277,597,290 

3,215,379 
1,061,385 
2,944,043 
1,715,450 

31,873,895 

4,263,095 

5,565,180 

787.992 

1,037,106 

12.907,680 

5,433,835 

1,111.898 

756,046 

15,576,481 

5,913,728 

3,029,452 

2,971,115 

3,196,125 

5,106,220 

962,295 



40,662,278 


6,087,444 


3,877 


51,224,300 


7.850,047 


3,686 


70,588,591 


10,271,107 


3,634 


32,893,015 


4,557,952 


3,274 


13,530,929 


1,825,235 


2,786 



(4) 



3,604 

2,927 
5,608 
3,179 
2,687 

3,729 
3,844 
4,541 
3,723 

4,091 
3,565 
3,100 
3,105 

2,690 
4,039 
3,414 
3,238 

3,658 



083 
932 
616 



Missouri 
Montana . 
Nebraska 
Nevada . . 



New Hampshire . 

New Jersey 

New Mexico . . . . 
New York 

North Carol 1 na 
North Dakota .. 

Ohio 

Oklahoma 



Oregon 

Pennsyl vania . . 
Rhode Island .. 
South Carolina 

South Dakota . . 

Tennessee 

Texas 

Utah 



Vermont 

Vi rgi nia 

Washington ... 
West Virginia 



Wisconsin 
Wyomi ng . . 



(5) 



1,973,453 
335,223 
660,387 
405,003 

423,600 
3,493,939 

543,829 
7,208,004 

2,372,880 

278,858 

4,343,283 

1,279,435 

1,081,659 

4,856,168 

407,445 

1,199,188 

276,780 
1,774,802 
6,265,743 

554,682 

213,930 
2,269,504 
1,777,471 

663,858 

1,936,117 
213,270 



(6) 



(7) 



(8) 



36,542,234 
5,424,566 

11,348,687 
7,801,889 

7,976,557 

75,061,268 

9,285,126 

151 ,962,785 

40,013,158 

4,663,816 

82,803,052 

25,431,657 

19,202,352 

91 ,125,274 

7,263,985 

19,956,082 

3,845,546 

30,170,139 

129,674,346 

10,357,851 

3,406,291 
45,864,819 
35,811,926 
12,169,074 

35,561,896 
4,369,704 



5,477,439 

773,100 

1,664,935 

1 , 206 , 1 1 8 

1,187,607 
11,993,693 

1,313,746 
23,048,397 

5,287.682 

702,527 

12,209,794 

4,045,313 

2,559,900 

13,585,728 

1,015,459 

2,548,665 

552,435 

4,311,319 

21,969,829 

1 ,282,952 

462,681 
6,711,498 
5,486,773 
1,775,950 

4,874,712 
723,725 



3,440 
2,984 
3,121 
3,665 

3,419 
4,098 
3,151 
3.852 

2,780 
3,118 
3,473 
3,905 



003 
446 
069 
690 

583 
073 
345 
927 

689 
589 
804 
331 



3,139 
4,192 



1/ Actual dollars 

ITOTE: Detail does not add to total which includes data for returns by U.S. citizens living abroad, U.S. citizens with APO or FPO addresses, and residents 
of Puerto Rico. 



12 



Individual Returns/1982 



Deduction for Working Married C ouples 

As a result of the 1981 Act, a deduction in arriving 
at adjusted gross income was allowed two-earner mar- 
ried couples filing joint returns for tax years begin- 
ning after 1981 . 

The provisions included a phase-in of the deduction 
for 1982. For this one year, it was equal to five 
percent of the lesser of (1) $30,000 or (2) "earned 
income" of the spouse with the lesser earnings. 

"Earned income" for purposes of the deduction meant 
income, such as wages, salaries and, in general, other 
income received for personal services rendered. It 
also took into account the net earnings or ordinary 
gain from the sale or licensing of property personally 
created by the taxpayer. Specifically excluded were 
pensions and annuities, distributions from individual 
retirement arrangements, deferred compensation pay- 
ments, and wages received by an individual employed by 
his or her spouse. The number of returns claiming the 
deduction for working married couples and the amount 
deducted by adjusted gross income is provided in Table 
1.4. Also, see Schedule W in Section 6. 

Dividend Exclusion 

The one-time $200 ($400 if a joint return was filed), 
combined interest and dividend exclusion for Tax Year 
1981 was eliminated for Tax Year 1982. Instead, for 
Tax Year 1982, taxpayers could exclude up to $100 of 
qualifying dividends ($200, if filing a joint return, 
regardless of which spouse received the income). For 
additional information on the number of returns and 
amount of qualified dividends wtiich were excluded by 
size of adjusted gross income, see Table 1.4. 

Individual Retiremen t Arran g emen ts 

The 1981 Act introduced substantial changes applic- 
able to contributions to an individual retirement 
arrangement (IRA) and to the deduction of these contri- 
butions. Starting with 1982, allowable contributions 
and deductions were increased, the privilege of setting 



up IRA's was extended to participants in employer- 
sponsored plans, deductible contributions to a 
"spousal" IRA were liberalized, and voluntary contri- 
butions by an employee to a qualified employer plan 
were made deductible by the employee under certain con- 
ditions. Descriptions of the specific provisions in 
the 1982 changes are listed below: 

(1) The provision which denied deductible contribu- 
tions to an IRA by individuals who also were active 
participants in an employer-sponsored plan was re- 
pealed. For this purpose, employer plans included 
government plans and tax-sheltered annuity plans in 
the case of employees of charitable and educational 
organizations. In addition, in the case of self- 
employed individuals who were also participating in 
self-employed retirement (Keogh) plans, the same 
income could be used to create IRA's as was used to 
contribute to Keogh plans (see Self-Employed Retire- 
ment Plan Adjustment later in this section), 

(2) As a result of the 1982 change, the limita- 
tions on the deduction for contributions to an IRA 
(used in arriving at adjusted gross income) was raised. 
The new limitation was equal to the lesser of $2,000 
or the entire amount of an employee's annual gross tax- 
able income. Previously, the amount deductible was 
limited to^ the smallest of $1,500, 15 percent of an 
individual's annual earned income, or the amount actu- 
ally contributed. If husband and wife each worked, 
the new limitations continued to be applied to each 
spouse separately, 

(3) Voluntary cash contributions to an employer- 
sponsored plan that permitted such contributions were 
deductible for 1982 for the first time, subject to a 
$2,000 annual limitation. However, if the employee 
made such a contribution in addition to a contribution 
to an IRA, the IRA deduction could not exceed the 
$2,000 reduced by the amount of the voluntary contri- 
bution, and 

(4) Beginning with 1982, revised rules were set 
forth for "spousal" IRA deductions claimed on joint 
returns. These rules allowed a taxpayer to establish 
a spousal IRA for a nonworking spouse and to claim a 



Table H. — Fonn 1040EZ Returns: Adjusted Gross Income and Tax Items, by Size of Adjusted Gross Incom 
[All figures are estimates based on samples---money amounts are in thousands of dollars] 



Size of adjusted gross income 


Number of 
returns 


Adjusted 
gross 
income 


Salaries and wages 


Interest received 


Contributions deduction 
for nonitemizers 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




14,803,324 

7,093,609 

3,921,327 

2,138,104 

1,108,811 

400,294 

114,301 

•26,878 


103,783,423 

16,712,225 

29,036,800 

26,298,484 

18.916,089 

8,858,169 

3,085,551 

•876,105 


14,753.401 

7.043.686 

3.921.327 

2.138.104 

1.108.811 

400.294 

114,301 

•26.878 


103.456,989 

16.591.107 

28.957.026 

26.247.942 

18.870.139 

8.840.568 

3.076.567 

•873,639 


4.110.693 

1.698.519 
1,113,901 
639,646 
389,640 
191,713 
60,476 
•16,798 


326,434 

121,118 
79,774 
50,542 
45.950 
17.601 
8,984 
•2.466 


3.057.055 

814.170 
1.018,947 
634,360 
394,533 
157.908 
35.959 
•10.078 


62,666 


Under 55,000 

55,000 under 510,000 

510,000 under 515,000 

515,000 under 520,000 

520,000 under 525,000 

525,000 under 530,000 

530,000 or more 


15,058 

20,751 

13.725 

8.606 

3.427 

847 

•252 






Size of adjusted gross income 


Taxable income 


Total income tax 


Overpayment refunded 


Balance due 


Number of 
returns 


Ajuounts 


Number of 
returns 


Amounts 


Number of 
returns 


Amounts 


Number of 
returns 


Amounts 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 




13,364,532 

5.654,817 

3,921,327 

2,138,104 

1,108,811 

400,294 

114,301 

•26,878 


89,553,448 

10,239,572 

25,094.722 

24,146,655 

17,798,672 

8,454.448 

2,970,403 

•848.975 


9,692,694 

1,982,979 

3,921,327 

2,138,104 

1.108.811 

400.294 

114.301 

•26.878 


11,176,710 

199,647 
2,347,456 
3,220,411 
2,905.558 
1,640,910 

552.455 
•210.273 


13,922.102 

6.644.115 
3.736.517 
2.013,249 
1.043.862 

366.696 
94,144 

•23.519 


3.647.799 

1.158.057 
1.145.090 
684.048 
419.987 
175.555 
54.713 
•10.349 


543.191 

119.814 

179.818 

124.855 

64,949 

33,598 

•15,798 

•3,359 


134.860 


Under 55,000 




55,000 under 510,000 

510,000 under 515,000 

515,000 under 520,000 


41.699 
25.841 
22.107 


520,000 under 525,000 

525,000 under 530,000 


29.362 
•5.899 

•87 







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



Individual Returns/1982 



13 



deduction, subject to limitations, for the cash amounts 
paid into the account on behalf of the spouse. The 
maximum amount deducted was limited to the lesser of 
$2,250 or 100 percent of the individual's earned income 
for the year. Moreover, the deduction for either the 
working or non-working individual's IRA could not ex- 
ceed $2,000. Under prior law, in the case of spousal 
IRA's, the limitation on the deduction was the smallest 
of $1,750, 15 percent of the working individual's 
annual earned income, or, if the contributions to the 
IRA and spousal IRA were unequal, the smaller 
contribution multiplied by two. 

Table 1.4 shows detailed information on the number 
of returns and amount of deduction for individual 
retirement arrangements by size of adjusted gross 
income. 

Investment Tax Credit 

Provisions of both the 1981 ERTA and the Tax Equity 
and Fiscal Responsibility Act of 1982 (TEFRA) had the 
effect of increasing the amount of investment credit 
which could be claimed. The 1981 ERTA introduced the 
Accelerated Cost Recovery System (ACRS) for accelerat- 
ing depreciation on assets placed in service after 
1980 and this necessitated certain conforming changes 
to the investment credit. Previously, the credit was 
based on the useful life of an asset. As a result of 
ACRS, the credit was based instead on the statutory 
"recovery period." Thus, for five-year or ten-year 
property and for fifteen-year public utility property, 
100 percent of the cost was qualified for the regular 
10-percent investment credit. For three-year prop- 
erty, 60 percent of the cost was qualified. 

The 1982 TEFRA increased the amount of credit that 
could be claimed for any one year. The investment 
credit earned by a taxpayer could be used to reduce 
income tax up to certain limits. The limitation for 
1982 only was $25,000, plus 90 percent of the tax lia- 
bility~Tn excess of $25,000. For 1981, the credit was 
limited to $25,000 plus 80 percent of the tax in excess 
of $25,000. Certain types of business investments, 
such as those in business energy property, had differ- 
ent limitations. 

The credit which had been claimed on property prema- 
turely disposed of was subject to "recapture" ("tax 
from recomputing prior year investment credit" in the 
statistics). Prior to ERTA, tax for the year of dispo- 
sition had been increased by the difference between 
the credit originally claimed and the credit that 
would have been allowed based on the shorter actual 
life. These rules continued to apply to current dis- 
positions of property that was placed in service before 
1981. However, for property placed in service after 
1980, ERTA provided that for each full year an asset 
was held before its disposition, the maximum invest- 
ment credit recaptured was determined by reference to 
the original credit percentage claimed (generally 10 
percent). For each successive year the property was 
held, the recapture of the original credit was effec- 
tively reduced by two percent. 

The 1981 Act increased the cost of used property eli- 
gible for credit from $100,000 to $125,000 for 1981 
through 1984. For married persons filing separate re- 
turns, the maximum amount was increased from $50,000 
to $62,500 if each spouse placed used property in 
service. 

Expenditures for the "substantial" rehabilitation of 
buildings incurred after 1981 were eligible for a 
larger investment credit than previously. The new law 
provided for a special investment credit for rehabili- 
tating or reconstructing industrial or commercial 
buildings that were at least 30 years old and of certi- 
fied historic structures (for which rapid amortization 
had not been elected). The new credit was equal to 15, 
20, or 25 percent of such "qualified investment," de- 



pending upon the age of the structure and whether it 
was a residential rental structure or a nonresidential 
certified historic structure. 

The number of returns and amount of investment credit 
for 1982 by size of adjusted gross income is shown in 
Table 3.3. 

Jobs Tax Credit 

The targeted jobs credit, scheduled to terminate at 
the end of 1981, was extended for another year. Fur- 
thermore, four changes to the definitions of the nine 
targeted groups were made. They were: 

(1) The target group of youth participating in 
cooperative education programs was limited to those 
who were from an economically disadvantaged family, 

(2) Work incentive registrants, previously cov- 
ered by the credit for work incentive program (WIN), 
were added to the target group. Thus, those who 
claimed a WIN credit in 1981 for first-year wages were 
entitled to claim a targeted jobs credit for second 
year wages under the jobs credit provision. The WIN 
credit, available in 1981, was repealed for 1982, 

(3) Some Comprehensive Employee Training Act 
(CETA) employees were included in the target group if 
they were involuntarily terminated after December 31, 
1980, and began work between August 13, 1981, and 
December 31 , 1982, and 

(4) The exclusion of Vietnam veterans over 35 
years old who would otherwise qualify for this target 
group was repealed. 

Table 3.3 provides additional information on the 
number of returns and amount of the tax credit claimed 
by size of adjusted gross income. 

Rental of Dwel l ings to Families 

Under past law, rental of a dwelling to a family 
member or to someone having an interest in the unit, 
even at its fair rental value, was deemed a personal 
use of the unit. This meant a taxpayer could not 
deduct a net loss from such a rental. For Tax Year 
1982 changes in the tax law allowed individuals to rent 
a dwelling at its fair market value to a member of the 
taxpayer's family without the transaction being consid- 
ered a personal use of the property. Also, renting a 
residence to someone having an interest in the property 
was no longer considered a personal use of the property 
providing the rental was under a shared equity financ- 
ing agreement, a long-term financial arrangement that 
entitles one of the co-owners to occupy the dwelling 
as a principle residence. Change in rent net income 
less loss from 1981 to 1982 which includes deductions 
for rental of dwellings to families is shown in Table 
A. 

Sel f-Employed Retirement (Keogh) Plan Adjustment 

Beginning with Tax Year 1982 the maximum deduction 
allowable for annual contributions to a self-employed 
retirement plan (Keogh) was increased from the prior 
maximum contribution of $7,500. For 1982, it was the 
lesser of $15,000 or 15 percent of the taxpayer's net 
self-employed earned income for owner-employees. Self- 
employed individuals who were not owner-employees were 
not subject to a dollar limit for deductions. However, 
if such individual's adjusted gross income did not 
exceed $15,000, the taxpayer could take a minimum 
deduction of the lesser of $750 or 100 percent of net 
self-employed earned income. 

Additionally, for 1982 self-employed taxpayers who 
were participants of Keogh plans could deduct payments 
to individual retirement plans under the same limita- 
tions as other taxpayers. For information on the 
number of returns and amounts deducted for Keogh plan 
contributions, see Table 1.4. 



14 



Individual Returns/1982 



Tax Rate Reductions 

The 1981 Act p'-ovided for a series of four specific 
tax cuts to take effect in Tax Years 1981 through 1984. 
Beginning for Tax Year 1985, the tax brackets will be 
revised annually to reflect the rise in the cost of 
living. The second stage of tax cuts introduced by 
this Act revised all of the tax rate schedules for Tax 
Year 1982. Tax rates in most brackets were reduced by 
10 percent. However, the maximum marginal tax rate was 
lowered from 70 percent to 50 percent, a 28.5 percent 
reduction. Tax rate reductions for 1982 were built 
into the Tax Tables and the Tax Rate Schedules [3]. 

Table A shows an increase of nearly $80 billion in 
adjusted gross income and a decrease of nearly $10 bil- 
lion in income tax before credits. The decrease in 
taxes is due in part to the tax rate reductions dis- 
cussed above. 

Unemployment Compensation 

Provisions in the 1982 TEFRA decreased the amount of 
unemployment insurance income that could be excluded 
from adjusted gross income. Beginning for 1982 the 
"base amount" or excludlble amount was $12,000 ($18,000 
for married taxpayers filing jointly). Previously the 
amounts that could be excluded were $20,000 and 
$25,000, respectively. 

Table 1.4 provides information on the number of re- 
turns with gross unemployment compensation and returns 
with unemployment compensation in adjusted gross in- 
I come along with the respective amounts of compensa- 
I tion. As a result of this change, the percent of 
returns on which unemployment income was reported and 
on which unemployment income was also reported in ad- 
justed gross income rose from 27 percent for 1981 to 
53 percent for 1982. Furthermore, the average amount 
of unemployment compensation in adjusted gross income 
rose from $276 for 1981 to $702 for 1982. Part of this 
increase may be due to an overall increase in unemploy- 
ment insurance payments. 

Laws Repealed for 1982 

In addition to changes in the law described above, 
some provisions were repealed for the 1982 Tax Year. 
Two of these were: 

(1) Maximum Tax : Beginning for Tax Year 1982, the 
maximum tax on "personal service" income was repealed. 
Formerly, for certain taxpayers, the Internal Revenue 
Code provided for a maximum rate of 50 percent on "per- 
sonal service" income. Meanwhile, other income was 
taxed at a maximum rate of 70 percent. The reduction 
of tax rates for 1982 authorized by ERTA resulted in 
all sources of income being taxed at a maximum marginal 
rate of 50 percent. 

(2) 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 alterna- 
tive 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. 

ADMINISTRATIVE IRS CHANGES 

In addition to changes in the law listed above, the 
IRS implemented some administrative changes for Tax 
Year 1982 which were designed to ease the filing bur- 
den for taxpayers. The two major changes are described 
below. 

Forni J040 EZ 

Between 1961 and 1981, individual taxpayers had the 
choice of filing either a long Form 1040 or a shorter 
Form 1040A. However, beginning in Tax Year 1982, cer- 
tain taxpayers had a third option of an even simpler 
Form 1040EZ. (See Section 6.) Taxpayers could use 
Form 1040EZ only if their filing status was single and 
their taxable income was less than $50,000.^ In addi- 
tion, taxable income could only consist of' salaries, 
wages, tips and interest of $400 or less. Furthermore, 
a taxpayer could not claim any exemptions for age, 
blindness, or dependents. Table H shows the number of 
returns and tax amounts for selected items reported on 
1040EZ returns. 

Requ est for Extension^ of Time to F ile 

Starting with Tax Year 1982, taxpayers could obtain 
an automatic four month extension in which to file 
their tax returns. Previously, the automatic exten- 
sion was for two months. To apply for the automatic 
extension taxpayers had to file Form 4868. This Form 
is shown in Section 6 of this report. 



Reference s 

[1] See also, Epstein, Marshall, "Preliminary Income 
and Tax Statistics for 1982 Individual Income Tax 
Returns," Statistics of Incom e Bulletin , Winter 
1983-84 

[2] See also, U.S. Department of Commerce, Bureau of 
Economic Analysis, Survey of Current Bus i ness , 
Volume 63, Number 7, July 1983, pa'ges 5-14 

[3] See also. Statistics of Inc ome, 1979-1982, 
Marginal Tax Rates, Individ ual Income Tax Returns 

[4] See also, Wilson, Robert A. and Oh, H. Lock, 
"Individual Income by ZIP Code Area, 1969 and 
1979," Statistics of Income Bulletin, Spring 1983 



Section 2 

Sources of the Data. Description of 
the Sample and Limitations of the 
Data* 



SAMPLE SELECTION 



The statistics in this report were estimated from a 
stratified probability sample of Individual Income Tax 
Returns, Forms 1040, 1040A, and 1040EZ filed by U.S. 
citizens and residents. The sample was selected after 
revenue processing but before audit examination. The 
sample was ctesignated at the National Computer Center 
and was processed in each of the ten Internal Revenue 
Service Centers during Calendar Year 1983. The total 
sample of 88,277 returns was selected from a popula- 
tion of 95,608,582 returns. 

A comparison of the population count in Table I with 
the total estimated population shown in the national 
tables of this report will disclose a difference. This 
difference is about 271,000 returns and is partially a 
result of returns being excluded from the national 
tables because they contained no income information. 

All returns processed during 1983 were subjected to 
sampling except tentative and amended returns. Tenta- 
tive returns were not subjected to sampling because 
the revised returns may have been sampled later on, 
while amended returns were excluded because the origi- 
nal returns had already been subjected to sampling. 
However, a small percentage of returns were not iden- 
tified as tentative or amended until after sampling. 
These returns were also excluded from the national 
tables in this report, thereby contributing to the 
difference between the population count and the total 
estimated population. 

The estimates in this report are intended to repre- 
sent all returns filed for Income Year 1982. While 
about 98 percent of the returns processed during Cal- 
endar Year 1983 were for Income Year 1982, a few were 
for noncalendar years ending during 1982 and 1983 and 
some were returns for prior years. Returns for prior 
years were used in place of 1982 returns received and 
processed after December 31, 1983. 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 1983. 

Analysis of prior-year returns indicated similar re- 
porting characteristics, but income averages of prior- 
year returns were generally less than corresponding 
averages of current-year returns. This is due at least 
in part to the impact of inflation on individual in- 
comes. Also, for no readily apparent reason, prior- 
year returns show larger dsficits [1]. 



SAMPLE DES IGN A ND SELECT ION CRITERIA 

The Statistics of Income sample for individual 
returns has been completely redesigned for Tax Year 
1982 estimates. The previous design used the larger 



of adjusted gross income/deficit (AGI) or of specific 
income items and size of business plus farm receipts. 
The current design is based on the larger of total 
income or total loss amounts as well as the size of 
business plus farm receipts. The return amounts from 
as many as 19 variables are used to derive the total 
income and total loss amounts. Of these variables, 
the ones with amounts greater than or equal to zero 
are sunned to obtain total income and the amounts less 
than zero are summed to arrive at total loss. The 
definition of business plus farm receipts is identical 
for both designs, but the current design stratum limits 
are raised. This has been done so that fewer returns 
in the population would have been assigned to sample 
strata based primarily on the size of business plus 
farm receipts. 

The current design stratifiers are highly correlated 
to AGI which is the main variable used to classify 
estimates in this report. Therefore, with only a few 
exceptions, the current design separated the popula- 
tion into sample strata such that within stratum vari- 
ances for AGI were smaller than in the former design. 

The number of sample strata has been increased in 
the current design to 29 (up from 21 in the former 
design). This results in better control over the total 
sample size, as well as obtaining the expected sample 
numbers from certain sub-populations. Thus, the total 
costs of processing the sample remained within the 
bounds of the planned budget. Forms 1040, 1040A and 
1040EZ returns filed and processed into the Internal 
Revenue Service's Individual Master File System at the 
National Computer Center during 1983 were stratified 
by computer into sample strata. These sample strata 
were based on: the presence or absence of Schedule C, 
Profit or Loss from Business or Profession; Schedule 
F, Profit or Loss from Farm; the larger of total 
income or total loss as described above; and size of 
business plus farm receipts. 

Returns were then selected from the sample strata 
using two methodologies. One of these methods used 
certain ending digits of the Social Security Number 
(SSN) but the primary method used ending digits of 
random numbers generated from transfornations of the 
SSN. The new design, including both methodologies, 
resulted in sampling rates from 0.02 percent to 100 
percent. 

Table I contains the number of returns in the popula- 
tion and sample by sample stratum for the United States 
and State Groups. The State Groups were formed on the 
basis of total Forms 1040, 1040A and 1040EZ for each 
State. The sampling rates of each State Group were 
identical. Therefore, all States, regardless of size, 
were subjected to the same set of rates. This resulted 
in Vermont having the smallest total sample of 134 
returns and California having the largest at 11,528 
returns. 



*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. 



15 



16 Individual Returns/i982 

Table I. — Number of Forms 1040, 1040A and 1040EZ in the Population and Sample, 1982 









Number 


ol returns 








United Slates totals' 


State Group A^ 


State Group C' 




Population 
count 


Sample 
count 


Population 
count 


Sample 
count 


Population 
count 


Sample 
count 




(1) 


(2) 


(31 


(41 


(5) 


(61 


Grand total 


95,608,582 

'340 
12.884 

82,871,444 

52,207.778 

26,259.266 

3.708.264 

534.079 

136,679 

18.263 

4.917 

1,789 

429 

2,211,368 

1,008.677 
j 924,877 

{ 202,048 

j 52,116 

{ 18.749 

j 3.348 

j 918 

' 329 

j 106 

10,512,546 

4,567.214 
{ 4,426.486 

{ 1.143,367 

j 270,484 

j 68.833 

j 11,490 

1 3,292 

1 1.118 

{ 242 


88,277 

340 
12.884 

34,055 

10,451 
7.806 
3.767 
2.118 
2.528 
2.720 
2.467 
1.769 
429 

10,131 

3.506 
3.496 

892 

408 

409 

546 

439 

329 

106 

30,867 

6.365 
7.023 

3.391 

2.613 

3.906 

4.568 

1.639 

1.118 

242 


6,403,556 

15 
770 

5,400,535 

3.508.971 

1.652.660 

205.168 

26.290 

6.286 

838 

240 

59 

21 

202,780 

101.162 
78.288 

17.251 

4,354 

1,374 

251 

65 

25 

10 

799,456 

366.806 
331.685 

77.693 

16.792 

3.676 

564 

163 

65 

12 


5,688 

15 
770 

1,965 

696 
462 
215 

120 
115 
131 
126 
59 
21 

924 

356 
304 

74 

43 

35 

46 

31 

25 

10 

2,014 

496 
541 

234 

152 

209 

228 

77 

65 

12 


89,205,026 

325 
12.114 

77,470,909 

48.696.807 

24,606.606 

3.503.096 

507.789 

130.391 

17.425 

4,677 

1,710 

408 

2,008,588 

907,715 
846.589 

184.797 

47,762 

17,375 

3,097 

853 

304 

96 

9,713,090 
4,216,406 
4,094,801 

1.065,694 

253.692 

65.157 

10,926 

3,129 

1,053 

230 


S2,5B9 

325 
12,114 


Form 1040 returns only vwjth ad)usled gross income ot $200,000 and over with no income tax 
alter credits and no additional tax tor tax preferences, total' 

Form 1040 returns only witti combined Schedule C (business or profession) net profit or net 
loss of S200.000 and over, total 

Larger of total income amounts ^^^ Size ot business plus 

or total loss amount farm recelots 


Forms 1040A 1040EZ and 1040 without Schedules C and F total 


32,090 


Under $20 000 , . . . 


$20000 under $50.000 




$50,000 under $100,000 Stratum limits do not apply 

$100,000 under $200,000 since these returns do not 

$200,000 under $500,000 have either Schedule C or 

$500,000 under $1,000,000 Schedule F attached 

SI 000000 under $2000000 • ■ 


3,552 
1,998 
2,413 
2,589 
2.341 


$2,000,000 under 55,000.000 


S5 000 000 and over 


408 




9.207 

3.150 
3.192 


Under $20,000 Under $200,000 

$20,000 under $50,000 Under $500,000 


$50 000 under $100 000 Under $1 000 000 






818 


$100 000 under $200 000 Under $5 000 000 






365 


$200 000 under $500 000 Under $10 000 000 






374 


$500,000 under $1 .000,000 Under $20,000,000 






500 


$1,000,000 under $2,000,000 Under $30,000,000 


408 






Under $2 000 000 $30 000 000 under $50 000 000 


304 






Under $5 000 000 $50 000 000 and over 


96 




28,853 

5,869 


Under $20 000 Under $200 000 


$20 000 under $50 000 Under $500 000 . 




6.482 


$50,000 under $100,000 Under $1,000,000 


3.157 


$100 000 under $200 000 Under $5 000 000 






2.461 


$200,000 under $500,000 Under $10,000,000 


3.699 


$500,000 under $1,000,000 Under $20,000,000 


4,340 


$1 000 000 under $2 000 000 Under $30 000 000 






1.562 


$2,000,000 under $5,000,000 Under $50,000,000 


1.053 


$5,000,000 and over Any amount 

Under $5,000,000 $50,000,000 and over 


230 



'Three Stale Groups (A B and C) were available tor use m ihe 1962 sample design however, Stale Group B was empty 
^Stale Group A contains Washington, DC and the following 16 Stales. Alaska. Delaware, Hawaii. Idaho. Maine. Montana. Nevada, 
Vermont, West Virginia and Wyoming 
'Stale Group C includes the remaining States that are not contained m State Group A and Puerto Rico, the Oftice of Inlernaiional Operations and APO/FPO addresses 
*This population total includes 79 Form 1040 returns thai have alternative minimum lax ol other than zero 



Hampshire, New Mexico, Norlh Dakota, Rhode island. South Dakota, Utah. 



Individual Returns/1 982 



17 



Table J. — Estimated Number of Returns for Selected Estimates of the Coefficient of Variation (CV) by Size of 
Adjusted Gross Income/Deficit, 1982 

[Cells are estimated number of returns] 



Coefficient of 

variation (CV) 

(percent) 



Size of adjusted gross Income/deficit 



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 



0.7. 

0.8. 

0.9. 

1.0. 

1.1. 

1.2. 

1.3. 

1.4. 

1.5. 

1.7. 

2.0. 

3.0. 

4.0. 

5.0. 

7.0. 
10.0. 
20.0. 
30.0. 
35.0. 
40.0. 
50.0 ■ 



(1) 



(2) 



(3) 



(A) 



(5) 



(6) 



101 

77 

61 

49 

41 

34 

29 

25 

22 

17 

12 

5 

3 

1 

1 



,861 

,987 

,619 

,911 

,249 

,661 

,533 

,465 

,183 

,270 

,478 

,545 

,119 

,996 

,018 

499 

124 

55 

40 

31 

20 



,000 
,300 
,600 
,900 
,500 
,000 
,700 
,300 
,100 
,600 
,000 
,800 
,500 
,500 
,600 
,100 
,800 
,500 
,700 
,200 
,000 



(') 

33,587 
27,758 
23,324 
19,874 
17,136 
14,927 
11,621 
8,396 
3,731 



099 

343 

685 

335 

84 

37 

27 

21 

13 



,200 
,000 
,400 
,100 
,300 
,600 
,900 
,800 
,900 
,200 
,500 
,500 
,900 
,000 
,300 
,400 
,000 
,400 



^^ 

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5,026,700 

4,378,800 

3,409,100 

2,463,100 

1,094,700 

615,800 

394,100 

201,100 

98,500 

24,600 

10,900 

8,000 

6,200 

3,900 



i 

76,000 

632,900 

281,300 

158,200 

101,300 

51,700 

25,300 

6,300 

2,800 

2,100 

1,600 

1,000 



:; 

235,700 

183,500 

132,600 

58,900 

33,200 

21,200 

10,800 

5,300 

1,300 

590 

430 

330 

210 



33,900 
29,200 
25,500 
19,800 
14,300 
6,400 



,600 

,300 

,200 

570 

140 

60 

50 

40 

20 



(7) 



(^ 
( ) 

10,000 

8,300 

6,900 

5 , 900 

5,100 

4,400 

3,500 

2,500 

1,100 

630 

400 

200 

100 

30 

10 

8 

6 

4 



'Use this column for estimated number of returns which are not classified by size of adjusted gross income/ 
deficit. 

^he estimated number of returns is greater than the total population. 

%;stimates with CV's of 50 percent have standard deviations which are about one-half as large as the estimates 
themselves. 



The total sample was allocated to sample strata so 
that the estimates in the higher income classes of 
this publication would be more reliable. A return was 
assigned to one of the sample strata when the computer 
generated amounts for the larger of total income or 
total loss and size of business plus farm receipts 
both fit into the boundaries of a sample stratum. 
These stratum upper and lower limits are shown in 
Table I. 



METHOD OF ESTIMATION 

Weighting factors were obtained by dividing the com- 
puter population count of returns in a sample stratum 
by the number of sample returns for that stratum. The 
weighting factors were then converted to "integer 
weighting factors" which were applied to each return. 
For example, if a weight of 44.24 were computed for a 
stratun, 24 percent of the sample returns in that 
stratum would receive an integer weight of 45, and 76 
percent a weight of 44. One set of weighting factors 
was computed for each State Group. These two sets of 
weighting factors were used to generate all of the 
estimated numbers of returns and amounts in this 
report. 



SAMFH.ING V ARIABILITY AND CO^rIDENCE 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. For estimates of this publication which do 
not have corresponding computed CV's, Table J can be 
used. These coefficients, applicable to frequencies 
only, are meant as a general guide when computed CV's 
are not available. Tables K and L contain computed 
CV's for many estimates of this report and were de- 
rived from using the sum-of- squares method. 

The sample estimate and an estimate of its standard 
error permit the construction of interval estimates 
with prescribed confidence that the interval includes 
the population value. For example, from Table 1.4, 
the amount estimate, X, for State Income Tax Refunds 
is $4,997 billion and from Table K its related coeffi- 
cient of variation, CV(X), is 1.53 percent. The stand- 
ard 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) 

= ($4,997 binion)-(0.0153) 

= $0,076 billion 



18 



Individual Returns/1982 



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)) i Y < (X + SE(X)) 

where Y is the population value estimated by X. Based 
on these data, the interval estimate is from $4,921 
billion (4.997 - 0.076) to $5,073 billion (4.997 + 
0.076). 

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 with 95 percent confidence, mul- 
tiply the SE(X) value by two. (For these data, the 
resulting interval would be from $4,845 billion to 
$5,149 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 combina- 
tions 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 vari- 
ation 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, 0:R:S:I, Internal 
Revenue Service, 1111 Constitution Avenue, N.W., 
Washington, DC 20224. 

PROCE SSING AND JIAN AGEMEN T _0F_TH£ SNmi 

While the sample was being selected, the selection 
process was monitored by applying prescribed sampling 
rates for each stratum to the population for that 
stratum. A follow-up was required to reconcile dif- 
ferences 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 con- 
sistent with other entries on the return and accom- 
panying schedules. Data were also adjusted during 
editing in an attempt to achieve consistent statis- 



tical 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 independ- 
ent reprocessing of a small subsample of the returns 
previously processed for the study [2]. 

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. 



Refe rences 

[1] Dumais, Jim and Shadid, Ray, "Individual Statis- 
tics of Income: Advancing the Closeout Date," 1981 
Proceedin_gSj_ Amer i can Sta ti s ti cal Assoc ia ti on , Se ction 
on Sii r V ey Kesea rch' "Methods'," "p'p". 464- 4 /U. 



[2] 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: 

Schwartz, Otto, and Paris, David, "Statistics of 
Income Quality Management," 1984 Proceedings, Amer ican 
Sta ti s ti cal Associ ati on , Secli on^ ' on Survey jesear^h 
Me th ds".' ~(Tor tWcom fngT 

"Scheuren, Fritz; Kilss, Beth; and Schwartz, Otto, 
"Statistics from Individual Income Tax Returns: 
Quality Issues and Budget Cut Impact," Rev iew of 
Public Data Use, 12:55-67, 1984. 

Sailer, Peter; Hicks, Charles; Watson, David; and 
Trevors, Dan, "Results of Coverage and Processing 
Changes to the 1980 Individual Statistics of Income 
Program," _1_982 Proceedings, Ameri can Sta ti s ti cal 
Association, "Section "on Survey'lSeTearch M etFJoBT j pp. 

j^/m-. 

Durkin, Thomas M. and Schwartz, Otto, "The SOI 
Quality Control Program, "2_981 Proceedings, Amer ican 
Stati stical Associ ation, Section" ~on~ "Survey "Research 
Methoc^." pp. ~irrS-'fST. 



Individual Returns/1982 



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Individual Returns/1982 



23 















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25 



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26 



Individual Returns/1982 



00 CT> ^- 01 ^~ 
h* to in (D o <I> 



an CI -T o r^ (Mc^min — 
•7(DmiocD oi — n — to 

r^v(£iinw c\j-- — 



to (D cn o c 



tn ffi o oi 
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r^ ID CM r^ W 



o m CO (C ffl 



0» r-- 
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CO '- r^ in CM 
c\i — 



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C^OOiOif) OO — (Dp 



^-c^c^^ (D(Dcor-in 

c\jin<NO loipr-p'- 

cD'-oj^ CTicb — c\itD in 

mmto^ c\jc\jcMC\j— — 



(O •- ID to CT) 

^ in '3 in r^ 



in nv'-r*- »-fflOCT)r*- otocofflin 



n cycMinin intoco-^r- 



c^ oi o> CO in 

to TT ■- n CD 

lO I — in en •- 



fX CD W — •- U 



_ - _ - — ^ in 1^ 



•- ininincM ^c^c^c^-- oj- 



CD a> f^ r-. in 
in CD CD t^ V 
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0> in CNJ C^ CM 

m CO r«- ^ to 

— OD CD CO o 

-- in in r- CO 



OO-Tcnin cj)OED)^(D 

Ol'-CDODOl (Dt^tOCOV 

inincoc\Jr-- incMf^in-- 

^ CO Cl CD — c\j -- 



n CD CD CD Oi 



j CD •- CO r- to n CM 
CO totoin^ cotoo^CM 

PJ nCOCOCO COCMCMCli — 



cr> to CD in ^ i/j 



CMCO--CD OCMOCOtO fOO'-COCO 

coiococo r-r-cnvco in — --^r- 

inoojco in^cDOv -cr-incoo 

'J^fOCO rgc\j — cvj— •- 



t-CMOCN* tOCDCOCD'- — CDCD^CD 

CMOtooi — oTCMf^ r^ — — Tjr-. 
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^ Ol 03 O CO CO 



CO co^cvoi ^^CD — O) — rvr«. 

•— oococo'V in^cD^-co (Doioo^xi 

0> OCTICO-- incDf^ — CM vto^co — 

— COCMCNJCO CVJCVJi-CNJ-- •- 



CM eo CO CM - 



C\J 0> CO V CO 



w cj) in in CO CD c 

CM CM •- ■V CO en C 

CJ> r- to CM CM ^ r 



CMCM'WOr^ inccDCMCM 

inmo*-^ CO — incM^ 

cov»-"-m ■wcMf-^in- 

■^t CO CO CO — CM — 



in^ — o TCM^CM^ inoocMCM r^ 

U) — COtO OCJ> — — CO TTCNJCDCM-C ^ 

00)0 in^cocyi^ vcMr-.in — 

ninco ^cococo— cm — 



CO CDCOOJO in^cocyr 
— inminco ^cococo* 



"^ (o — CO CM in o r^ <c CO CO co co r^ to o S ^ 

CM — ID- CMin ^incocop ojco- cyr- in to 

^^ CO r^cbihco CMCOoicMCM inr«-inco— t*- co 

CMCOCOCOCOCOCM — CM— — CM 



in c\j cy in 

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^ ^ 'J- CO 



CM CO CD CO — ^- 

,,- — CO — cyi^ O) 

tOcoococM tDr«-in(o— ro 

CO CM CM CM — — CM 



3 in ^ in CO in c 



5 lO r^ ^ to 



o — c3>tD <jir-r-inTf r-ococMco 

ocjir-co ^cocococy totnt-inr- 

o — tbin r^co^c\jcy c6 — — coco 

cDcooD cjiinoitnco cococm — 



CO OCMCDO — OICOO^ 

CD 0"-COW r~~^01Ln01 

CM OcDCOlD CDO^OlcD 

— ■ ^ (Dinco r-r«-tOCOCM 



CD CM CM ^ in O) 
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CO — — CM 



O) O CNJ CD CO 

— o — in — 

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OltOCD^ COCMCM^CM COCDfflffiCM 
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n — r^^ — c\jt\tcT!in incMcotocM 



tor^cncn rrtotooto 

— en — CD CMCDCMt3>tD 

ocncoto CMOjcooin 

^COCMCO COCOCMCO- 



to f^ o en CM w 

in fSJ 03 tD CM CM 



!>».- cMco cMcof^r*-a) coco^ro- 

CyCMCMCM C\JCM — — — 



-to CO to CM — CM 

-co to in CO r- — 

-> t^ CMCor--r--0) cocD^co — 



ococoo inr-tMcn— to^coi^f 

Ocotoco ^cowr-to intomr-^ 

o — r-O) r*-cocooro cotOcoo>c 

©into OiinincDCM cocm — 



CD in O r- r 
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r^cocMOco totDtocnc 



O "W CD O 
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cncncninco oi- tocoo 
r^^^coin CMOiw — 
tOOr--^^ r^cDcor^V 



O O 

o o o 
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■o o o o 
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o o o o o 
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o o o °. 
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o CM in — c: 
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Individual Returns/ 1982 



27 



§ SEn^ 


CJ> -IT lO OD ^ 

in (D ^ CM in 


in o 'f o — 

CD r^ oi in CD 


<31 O CD M- 


in (D in CM CM 


r- CM O OD r^ 



'- in a 

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in CM ' 



t^-CMCT)-- incntnr-r-. miocni/iT 
o-^in-T U)pinco-- CTjincor-cM 

OltDrrCM CmHcm — Ol iDO^cn — 



o o-fl-ioco '-i~-c^or- totDosmTT to 
in ■<i--cMr-- ooiDcJi'- oin^or^CM to 
CO o>oincM co<73cg«-o) r-^OTCo-- uS 



^ in •-vcncM tDcnotOT a)^r>.r-.T 
o o cnc^inco o^-r^coo ln^(Dm^ 
^ U> — r-inrr ijc^cmcmcnj c^cmcmcM' 



lot^in ojinor^^ t^ 
-r^;DO inTTWinf-- o> 
icMCMCo cricMCMCM— <o 



oininin cDc^i/imoi cnjoo)<ocnj 
mco-^c3 cnc^f-cocM cMin^cncn 

f-TC^Cn CMCM^CM— O — '-'-O 



o^tDcoo) cnocntocM <o 
^c^r«-r>CM CmlDicoO) ■•-; 
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30 



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O ^ 1/1 — "-CJ •-■- — CM— C^ — — — O O 



OS — <o — ;d (NinCTWf- incy-fl-- t-- 

in 0)0100 r^fflincM'- ocjcMon 
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— — — CM— CM — — oo 



n (D O CM V ^ 03 



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cpt^r^co CDCMr^OO> ..., _ 
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at o oeo — o> o--c 



t tD <D 03 o n 



onmtD ifiTTcor-in vc^v^r^ 

0"» — CO "ffCMiriTCM oiod — cricM 

cDin^ iti m tt crt oj cm — cm — 



at O c^inintD OicococicM mo)»j(D>n 

O O a>f--CMtM Ot^CMOitD CMCOOlCMin 

P^ O Ol — CMCM 0^-^ — O Vi^^C^ — 

Oiu^c^c^ ncMCMCM— — 



at o or^r^c^ r^incDuih- ocooi^-in 

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h^ o O'^OT (OfbiricMO ^r-v^cri — 

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— vr-oi^ en — oasoj a 
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CM — — — — — — CM— CM — — oo 



m <7ia — (o CMvcncMto ct — cmojid 

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Individual Returns/1982 



31 



(D rr CO CO 

r- CO in c\j 


QD Ol O •" CT) 


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inocM ■^cooj'-co oDO^oo <o r-^ (Otoocvj cdcoiD'-o oaoi'^oo ^ 
(boc^ c\jtoincoc3 ixS'^ooo <o o ^ o '- n cocbr«-c^c\j cd'S'ocsti ^ 



o in o) r- c 



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ri r> iri <7i ri c6 m -^ m Vcr)CMC\i»- 



o '-V'-o TTc^oin-^j- ^ojcoincM 

-- ininCT'- CMincMcoo) cocMOJi-m 

r^ r^cocbco r-ihihoo mrri^cJo 

in ttidtt^ T'S-c^inin r*-cO'-m — 



CO (D en 1~- O CM 
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(b '-^ih^ ncDCDidco CNJdihcDo m cb "-^ih^ TTcDCDtooo cvidi/icDd 

CDVCMCDCMCDCMCMr-Cy'- CDTJ-CMCDCMCDCMCM'-CM'- 



i-CM^OD TTCDCDtOCM 

■o-r-op ----r-i^cD 

CDoioii-^ ^"cDtbinin 

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or-cncj) TTcncDCMr- 

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^CT'JCDO) O T --CMVCO ^CDCDCDCM TCJJ^COCT! 

coc\i'---inco T- *- ^r^op •r-T-r^t^co oocvjr^mcD 

iriedincD-'- to m cdo>0)^ ^cicbiriin ihedincD--^ 

— •-^^CMCDCMCD'-CMi-T- 



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i-j — ^cocD Ti-'oi^cri^ dcb^cDd 

— r-CDCD-* (DCDCMCM— -- 



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32 



Individual Returns/ 1982 



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to mtor-o cnT- — oiiD omTrn— v' in 

cor-r^-cDincoco*- y- co 



r-^<Di-0) ^cyr^CMco CM'-fflCM^ 

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cocMcor^ in(i>»-(T><b oin^co-- 

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r^r«- o CM wr^f--a) intO'^i^o 



cor«-cO(0 ^"-CDiDO) ^t~-cor^r«- o cm wr^r-o) uiujy 
^inoiin (D^iDvcM coid^cmO c*i ^ oi'coo ©^r^Tco co 

CWCUt-CM'-CM'-"-'-'- ^COCMCO'-CM'---"-'- 



— <J> CD O) OJ 

in r- CO r- t^ 
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CO CM 0> ^ 

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oO(Dr«-oco otof^cO"- 
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m CO 01 ^ O) r^ 

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Individual Returns/ 1982 



33 



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Section 3 
Basic Tables* 



Part 1 - Returns Filed and Sources of Income page 

1.1 Selected income and tax items, by 
size and accumulated size of 

adjusted gross income 36 

1.2 All returns: adjusted gross 

income, itemized deductions, exemptions, 

and tax items by size of adjusted 

gross income and by marital status 39 

1.3 All returns: sources of income, 
deductions, and tax items, by marital 

status 43 

1.4 All returns: Sources of income 
and adjustments, by size of 

adjusted gross income 44 

1.5 Nontaxable returns: Sources of 
income, itemized deductions, and 
tax items, by size of adjusted 

gross income or deficit 55 

1.6 Form 1040A returns: sources of 
income, deductions, and tax items, 

by size of adjusted gross income 56 

Part 2 - Exemptions and Itemized Deductions 



2.1 Returns with itemized deductions: 
deductions by type and by size 

of adjusted gross income 

2.2 Returns with itemized deductions: 
sources of income, deductions, 
and tax items, by marital status.. 



.60 
.62 



2.3 All returns: exemptions by type, page 
number of exemptions, sources 

of income, by size of adjusted gross 

income 63 

2.4 Exemptions by type and marital status 68 

2.5 Returns of taxpayers age 65 
or over: selected income and 
tax items, by size of adjusted 

gross income 69 

2.6 Returns of taxpayers age 65 or 
over: selected tax items by 

marital status of taxpayer 74 



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 75 

3.2 Returns with total income tax: total 
income tax as a percent of adjusted 
gross income, by size of adjusted gross 

income 77 

3.3 Returns with income tax before credits: 
tax and credits, by size of adjusted 

gross income 80 

3.4 Returns with earned income credit: 
earned income by type and credit 

by size of adjusted gross income 82 



♦Production and review of tables were coordinated by June Walters and Terry M. Smith. Specific 
responsibility for the matter was as follows: Part 1: Raymond Wolfe, Jae Kim, Brenda Harrison, 
and Marshall Epstein; Part 2: John A. Kozielec, Norman Waits, and Antoinette Jones-Lyles; Part 3: 
Jon Maiden, Dan Holik, Charles Hicks, and Linda Thompson. 



35 



36 Individual Returns/1982 

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

(All figures are estimates based on samples — money amounts are in triousands ot dollars) 



Size and accumulaled size of adjusted gross income 



Adjusted gross income 
less deficit 



Average 
(dollars) 



Taxable returns 



Adjusted gross income 
less deficit 



Size ol Adjusted Gross Income 



Total . 



No adjusted gross income.. 

St under St.OOO 

SI. 000 under S2.000 

$2000 under S3.000 

S3. 000 under S4,000 

$4,000 under S5.000 



S5.000 under $6,000 

S6.000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under SI 1.000 

$11,000 under S12.000 

$12,000 under 513.000 

$13,000 under S14.000 

$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 5500,000 
$500,000 under 51.000.000 
51.000.000 or more 



95,337,432 

910.934 

2.501.171 
3.792.119 
3.781.706 
3.421.601 
3.544.503 

3.536.419 
3.146.071 
3.415.005 
3.751.957 
3,180.401 

3.241.264 
2.858.530 
2.792,884 
2.742.094 
2,672,009 

10,534,728 
8,803.387 
7.621,965 
9,862,616 
4.716.532 

3.057.266 

702.064 

570.839 

140.278 

20.681 

a. 408 



100.0 

1 

26 
40 
4.0 
3.6 
37 

37 
3.3 
36 
39 
3.3 

3 4 
30 
29 
29 
28 

110 
92 
80 

103 
4.9 

32 

0.7 
0.6 
1 



1,852,135,465 

-23.736,244 

1.411.411 
5.775.245 
9.346,856 
11,950,618 
15,974,638 

19,461.621 
20.423.257 
25.573.048 
31.939,145 
30,239,631 

33,989,889 
32.883.038 
34.910.378 
36.996.127 
38.706.096 

162,641.545 
197.908.169 
209.572.357 
340.036.034 
208.952.374 

179.566.469 
59.748.095 
75.291.287 
39.973.752 
13.830.843 
18,769.578 



1 
03 
05 
06 
09 



20 

2 1 

99 
107 
11 3 
18 4 
11,3 

97 

3,2 
4.1 
22 

07 
1 



19,427 

- 26.057 

564 
1.523 
2.472 
3.493 
4.507 

5.503 
6.492 
7.486 
8.490 
9.506 

10.487 
11.503 
12,500 
13,492 
14,486 

17,337 
22,481 
27,495 
34,477 
44,302 

58,734 
85,103 
131,896 
284,961 

668,771 
2,232,348 



77,035,300 

12,123 

1,889 

236,490 

143,959 

1,674,856 

2,375,132 

2,471.200 
2.111.266 
2.464.349 
3.227.869 
2.914.765 

3.067.011 
2.743.759 
2.680.240 
2.668.722 
2.620.693 

10.366.671 
6.695.833 
7.576.046 
9.813.005 
4,690.669 

3,040,949 

699,472 

569,167 

140,040 

20,664 

8,401 



03 
02 
22 
3 1 

32 
27 
3.2 
42 
38 

4.0 
36 
35 
35 
3.4 

135 
11 3 

98 
127 

61 

3.9 
0. 
07 
02 



(•) 
(■') 



1,803,751,051 

-1.328,878 

969 

354.903 

353,941 

6,091,529 

10.738.677 

13.579.399 
13.691.917 
16.483.504 
27.425.516 
27.737,199 

32.167,073 
31.571.755 
33.510.905 
36.008,831 
37,964,762 

179,726,157 
195.497,892 
208.300.541 
338.326,842 
207.841.350 

178.635.352 
59.529.308 
75.060.386 
39.909.398 
13.818,778 
18,750,814 





Taxable returns — Continued 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size ot 


Number 

of 
returns 


Amount 


Percent 
ot 
total 


Number 

ot 
returns 


Amount 


Percent 
ol 
total 


Amount 


Percent of — 




adjusted gross income 


Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 


income 

tax 
Idotlars) 




(101 


(11) 


(121 


113) 


(14) 


(151 


(16) 


(171 


(161 


(19) 


120) 


Size of Adjusted Gross Income 


76,992,973 

235,647 

136,332 

1,674,043 

2,373.520 

2.470.546 
2.110.996 
2.463.935 
3.227,176 
2.914,777 

3.066.598 
2,742,745 
2,580,132 
2,556,350 
2,520,257 

10,364,859 
6,692,963 
7,675.110 
9.812.088 
4,689,483 

3,038,221 

697,358 

567,364 

139.422 

20,566 

6,375 


1,445.659.249 

636.637 

471.308 

4.631.230 

6.234.190 

10.672.724 
10.941.263 
14,479,637 
21,519,566 
21.693.392 

24.933.450 
24.896.635 
26.696,116 
28,610,929 
30,407,488 

146,450,179 
156,955,158 
169,138.386 
272,504,751 
165,562,744 

140.925,705 
46,648,788 
58,816,320 
31,920,476 
11,036,053 
14,874,112 


100.0 

('1 

C'l 

03 
06 

07 
08 
1 
1 5 
1 5 

1 7 
1 7 

1 8 
20 

2 1 

10 1 

11 
11 7 
188 
11 5 

97 
32 
4 1 
22 
0-8 
1 


76,960,821 

895 

•633 

235.935 

143.324 

1.674.675 

2.374.238 

2.470.546 
2.110,109 
2.463.929 
3.227.176 
2.914.777 

3.066.576 
2.742.354 
2.680,105 
2,657,096 
2,619,052 

10,364,064 
8,566.695 
7.570.116 
9.804.416 
4,683.926 

3,030.617 

695.217 

564.597 

138.766 

20,509 

8,354 


276,077,369 

1.002 

•497 

11.417 

21.682 

121.474 

350.274 

654,736 

814,254 

1,131,539 

1,830,225 

2,007.767 

2,452.976 
2.602.225 
2.962.070 
3.317.312 
3,680.407 

19.527.270 
24.081.254 
27.826.252 
49.929.798 
34.973.430 

35.759.096 
14.461.314 
21.565.071 
13.771,682 
5,073,230 
7,106,613 


too.o 

i') 



{') 
{') 

01 

0.2 
03 
04 
07 
07 

09 
09 
1 1 
1 2 
1 3 

71 
8.7 
10 1 
18 1 
127 

130 
5.2 
78 
5,0 
18 
26 


277,597,290 

127.069 

•3.216 

13.195 

21.986 

122.527 

352.920 

655.505 
817,635 
1,133,990 
1,833,854 
2,007,855 
2,454,994 
2,603,579 
2,952,873 
3,319,907 
3,582,788 

19,542.489 
24,113.492 
27.852.640 
49.965.126 
35.029.801 

35.892.363 
14.594.816 
21.866.864 
14.032.120 
5.222.845 
7.366.787 


100.0 

(■■) 

(') 
(■") 
(') 

CI 

1 

02 
03 
04 
07 
07 

09 
09 

1 1 
1 2 
1 3 

70 
87 
100 
180 
126 

129 
53 
79 

51 
1 9 
27 


19.2 

C) 
C) 

21 
4 7 
26 
43 

6 1 
75 
78 
85 
93 

98 
105 
It 1 

11 6 
121 

133 
152 
165 
183 
21 2 

255 
31 3 
37 2 
44 
47 3 
49 5 


15.4 

C) 

(') 

37 
62 
20 
33 

48 
60 
61 
67 
72 

76 
82 
86 
92 
97 

109 
123 
134 
148 
169 

20 1 
245 
29 1 
35 2 
37 8 
39 3 


3,604 


No adjusted gross income 

$1 under $1,000 

51,000 under S2,000 

52,000 under 53.000 

53.000 under 54.000 

54 000 under 55 000 , 


10,482 

•1,704 
56 
153 
73 
149 




255 


$6,000 under 57,000 

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

$10,000 under 511.000 
$11,000 under 512.000 
$12,000 under 513.000 
$13,000 under 514,000 
514,000 under 515,000 

$15,000 under 520,000 
$20,000 under $25,000 
$25,000 under 530.000 
$30,000 under 540.000 
$40,000 under 550,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 

$200 000 under $500 000 


387 
460 
568 
689 

600 

949 

1.105 

1.244 

1.405 

1.885 
2.773 
3.676 
5.092 
7.466 

11.803 
20.865 
38.423 
100,201 


$500 000 under St 000 000 


252,751 




877,132 







Foolnote(s) ai end ol table 



Individual Returns/1982 
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) 



37 



Size and accumulated size o( ad|usled gross income 



Adjusted gross income 
less deticii 



Average 
(dollars) 



Taxable returns 



Cumulated from Smallest Size of Adjusted Gross Income 

No adiusted gross income 



St under S1.000 

St under S2.000 

Sl under S3.000 

St under S4.000 

SI under S5.000 

St under S6,000 

St under S7.000 

St under 38,000 

SI under S9.000 . 

SI under S10.000-- - 

SI under St 1.000 

SI under SI 2.000 
SI under St 3.000 
SI under St 4.000 
SI under S15.000 - 

SI under S20.000 

SI under S25.000 

SI under S30.000 

SI under S40.000 .. 

St under S50.000 

SI under S75,O00 
SI under S100.000 
S1 under S200.000 
SI under S500.t)00 
SI under Sl.000.000 
SI or more 

All returns 



910.934 

2.501.171 
6.293.290 
10.074.996 
13.496.597 
17.041.100 

20.577.519 
23.723.590 
27.138.595 
30.900.552 
34.080.953 

37.322.217 
40.180.747 
42,973.631 
45,715.725 
48.387.734 

58.922.462 
67.725.649 
75,347.814 
85,210,430 
89,926,962 

92.984.228 
93.686.292 
94.257.131 
94,397,409 
94,418.090 
94,426.498 

95,337,432 



26 

66 
106 
14.2 
179 

21-6 
24 9 
285 
32 4 
35.7 

39 1 
42 1 
45 1 
48,0 
50 8 

61 

71 
79 
89 4 
943 

975 
96 3 
969 
99 
99 
99 

100.0 



- 23.736.244 

1.411.411 

7.186.657 

16.533.512 

28.484.130 

44.458.768 

63.920.589 
84.343.846 
109.916.894 
141.856.039 
172.095.670 

206.085.559 
236.968.597 
273.878.975 
310.875.102 
349.581.198 

532.222.743 

730.130.912 

939.703.278 

1.279.739.312 

1.488.691.686 

1.6od.258.155 
1.728.006.250 
1.603.297.536 
1.643.271.288 
1.657.102.131 
1,875.871.710 

1,852,135,465 



0.1 
0,4 
0,9 
1,5 
2,4 

3.4 
45 
59 
7,6 
9,2 

11,0 
127 
14,6 
16,6 
186 

28 4 
38.9 
50 1 
682 
794 

88 9 
92 1 
96 1 

98 3 

99 
100 

100.0 



- 26.057 

564 
1.142 
1.641 
2.110 
2.609 

3.106 
3.555 
4.050 
4.591 
5.050 

5.522 
5,947 
6.373 
6.800 
7.225 

9.033 
10.781 
12.472 
15.019 
16.554 

17.94 

18.445 

19.132 

19.527 

19.669 

19.866 

19,427 



12.123 

1.689 

238.379 

382.338 

2.057.194 

4.432.326 

6.903.526 
9.014.812 
11.479.161 
14.707,050 
17.621,835 

20,688.846 
23.432.505 
26.112.845 
28.781.567 
31.402.260 

41.766.931 
50.464.764 
58.040.810 
67.653.815 
72.544.484 

75.585.433 
76.284.905 
76.854.072 
76.994.112 
77,014.776 
77,023,177 

77,035,300 






0-3 
0-5 
27 
5,6 

90 
11,7 
14,9 
19 1 
22,9 

26-9 
30-4 
33.9 
37.4 
40,8 

54.2 
65,5 
753 
66 1 
942 

98-1 
99-0 
99-6 
999 
1000 
1000 

100.0 



- 1 .326.878 

989 

355.892 

709.833 

6.601.362 

17.540.039 

31.119.436 
44.811.355 
63.294.959 
90.720.577 
118.457.776 

150.624.649 
162.196.604 
215.707.509 
251.716.340 
269.681.102 

469.409.268 

664.907.160 

873.207.701 

1.211.534.543 

1.419.375.893 

1.596.011.245 
1.657.540.553 
1 .732.600.939 
1.772.510.337 
1.786.329.115 
1.605,079.929 

1,803,751,051 



(') 

(') 



0-4 
1 

17 
2,5 
3-5 
5-0 
6.6 

8.3 
10.1 
12.0 
13.9 
16.0 

26.0 
36.8 
48.4 
671 
78-6 

88.5 
91.8 
96.0 
98-2 
99 
1000 

99.9 



Size and accumulated size ol 
adjusted gross income 



Taxable returns — Continued 



Taxable income 



Income lax alter credits 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deticit 



Average 
income 



1191 



Cumulated trom Smallest Size of 
Adjusted Gross Income 

No adjusted gross income 

SI under St. 000 

SI under S2.000 

SI under S3. 000 

SI under S4.000 

Sl under S5.000 

St under S6.000 

Sl under S7.000 

Sl under S8.000 

Sl under S9.000 .". 

Sl under SIO.OOO 

SI under Sit. 000 

St under S12.000 

St under S13.000 „. 

Sl under S14.000 ',. 

St under 515,000 

St under S20.000 

SI under S25.000 

SI under S30.000 

SI under S40.000 

SI under S50.000 

SI under S75.000 

SI under S100.000 

SI under S200.000 

$1 under S500 000 

SI under Sl.000.000 

SI or more 

All returns 

Footnotels) at end ot table 



235.647 

373.979 

2,048.022 

4,421.542 

6.892.088 
9.003.084 
11.467.019 
14.694,195 
17.608.972 

20.675.670 
23.418.415 
26.098.547 
28.766.907 
31.387.164 

41.752.023 
50.444.966 
58.020.096 
67,832,164 
72.521.667 

75.559.888 
76.257.246 
76.824.610 
76.964.032 
76.984.598 
76.992.973 

76,992,973 



636.637 

1,107.945 

5.739.175 

13.973.366 

24.646.090 
35.587.353 
50.066.989 
71.586.555 
93.279.946 

116.213.407 
143.112.043 
169.808.160 
198.419.086 
228.826.576 

375.276.755 
534.231.914 
703,370.300 
975,875.050 
1.141.437.794 

1.282.363.499 
1.329.012.288 
1.387.626.607 
1.419.749.084 
1.430.765.136 
1.445.659.249 

1,445,659,249 



1 
04 

1 
1 7 
25 
35 
50 
65 

82 
99 
11 7 
137 
156 

260 
370 
46 7 
67 5 
79 

68 
91 
960 

98 2 

99 
100 

100.0 



695 

633 

236.568 

379.692 

2.054.567 

4.428.805 

6.899.351 
9.009.460 
11.4 73.389 
14.700.565 
17.615,342 

20.681.920 
23.424.274 
26.104.379 
26.771,475 
31.390.527 

41.754.591 
50.443.266 
58.013.402 
67.817.618 
72.501,744 

75,532.361 
76.227.578 
76.792.275 
7t .931,063 
7e .951. 572 
76.959.926 

76,960,821| 



1.002 

497 

11.915 

33.596 

155.071 

505.344 

1.160.082 
1.974.336 
3.105.975 
4.936.200 
6.943.967 

9.396,943 
11.999.168 
14.961.238 
18.278.550 
21.958.957 

41.486.227 
65.567.481 
93.393.733 
143.323.530 
178.296.960 

214.056.058 
228.537.372 
250.122.443 
263,694.324 
266.967.554 
276.076.367 

276,077,369 



(') 
(') 
(■') 



3.4 

4.3 
54 
66 
80 

150 
23 7 
33 6 
51 9 
64 6 

77 5 
82 6 
90 6 
95 6 
97 4 
100 

100.0 



127,069 

3,218 

16,414 

38.400 

160.927 

513.846 

1.169.353 
1 .986.987 
3.120.977 
4.954.841 
6.962.695 

9.417.689 
12.021.268 
14,984.141 
18.304.048 
21.966.836 

41.529.325 
65.642.817 
93.495.457 
143.460.583 
176.490.384 

214.382.767 
226.977.565 
250.846.469 
264.878.569 
270.101,434 
277,470.220 

277,597,290 



CI 
(■■') 
(31 



(■) 
(31 



34 
43 
54 
66 
79 

150 
236 
33,7 
51 7 
643 

77 2 
825 
90 4 
954 
97 3 
100 

100.0 



6.6 
92 
96 

111 
123 
133 
14 7 
15.6 
167 
172 



192 
19.2 





1.704 


45 C 


69 


54 


leo 


24 


78 


29 


116 


3,8 


169 


4 4 


220 


4S 


272 


55 


337 


59 


395 


6.3 


455 


66 


513 


6S 


574 


73 


636 


76 


700 


86 


994 


99 


1,301 


107 


1.611 


11,8 


2.114 


126 


2.460 


13.4 


2.836 


138 


3,002 


145 


3.264 


14S 


3.440 


15 1 


3.507 


154 


3.602 



38 Individual Returns/ 1982 

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) 





All reluins 


Tanable returns 


Size anri accumulated size ol adjusted gross income 


Number 

ol 
relurns 


Percent 
ol 
total 


Adjusled gross income 
less deficit 


Number 

of 
returns 


Percent 
ol 
total 


Adjusted gross income 
less deficit 


Amount 


Percent 

of 

total' 


Average 
[dollars) 


Amount 


Percent 

or 

total 




HI 


(21 


(3) 


(4) 


15) 


(61 


(7) 


181 


191 


Cumulated from Largest Size ol Adjusted Gross Income 

St 000 000 or more . . .; 


6.408 

29.069 

169.367 

740.206 

1.442.270 

4,499.536 

9,216,068 

19.078.684 

26.700,649 

35.504,036 

46,036,764 
48,710,773 
51,452,667 
54,245,751 
57,104,261 

60,345,545 
63,525,946 
57.287,903 
70.702.908 
73.848.979 

77.365.398 
80.929,901 
84.351,502 
88,133,206 
91,925,327 
94,426,496 

95.337.432 


02 
08 
15 

47 
97 
20 
26 
372 

463 
51 1 
54 
56 9 
59 9 

63 3 
66 6 
70 6 
74 2 
77,5 

61 2 

64 9 
86 5 
92 4 
96 4 
99 

100.0 


18,769,576 
32,600,422 
72.574,174 
147.865.460 
207,613.555 

367.160.024 

596.132.398 

936.166.432 

1.145.740.798 

1.343.646.967 

1,526,290,512 
1,564,996,608 
1,601,992,735 
1.636,903,113 
1,669,786,151 

1,703,776,040 
1,734,015,671 
1,765,954,815 
1,791,527.864 
1.811.951.121 

1.831.412.942 
1.847.367.560 
1.859.338.197 
1.868.685.053 
1,674,460,296 
1,675,671,710 

1.852.135.465 


10 
1 7 
3.9 
7.9 
11,1 

20 6 
31 8 
499 
61 1 
71 6 

81 4 
83 4 
85 4 
87 3 

89 

90 8 
92 4 

94 1 

95 5 

96 6 

97 6 

98 5 

99 1 
99 6 
99 9 

100 

98.7 


2,232.348 

1.120.713 

426.502 

199.763 

143.949 

86.049 
64.684 
49.069 
42.911 
37.845 

33.152 
32.126 
31.135 
30.176 
29.241 

26.234 
27,296 
26,245 
25,339 
24,536 

23,666 
22,627 
22.043 
21.203 
20.391 
19.866 

19.427 


6.401 

29.065 

169.105 

738.272 

1,437.744 

4,478,693 

9,169,362 

16.982,367 

26.558,413 

35.254,246 

45,620,917 
48,241.610 
50.910.332 
53.590.572 
56.334.331 

59.401.342 
62.316 127 
65,544.016 
66.006.365 
70.119.651 

72.590.851 
74.965.963 
76,640.839 
76784,798 
77,021,288 
77,023,177 

77.035.300 


11 
I'l 

02 

1 
1 9 

58 
11 9 
24 6 
34 5 
45 8 

59 2 
62 6 
66 1 
69 6 
73 1 
77 1 

60 9 
85 1 
88 3 
91 

94 2 
97 3 
99 5 
99 7 
100 
100 

100.0 


16,750,814 

32,569,592 

72,478,990 

147,539,376 

207 068,684 

385704,036 
593,545,386 
931,672,228 
1,140,172,769 
1,335,670.660 
1.515,396.627 
1.553.363.569 
1.569 372.420 
1.622.663.325 
1.654.455.079 

1.666.622.153 

1,714,359,351 
1,741.764,969 
1,760,268,574 
1,773 960,491 

1,767,539,890 
1,796,278,567 
1,804.370,096 
1,804,724.037 
1.805 076.940 
1,805,079,929 

1.803.751.051 


1 




1 8 




40 




82 




11 5 




21 4 




32 9 




51 6 




63 2 




74 




64 




66 1 


$13,000 or more 


66 
89 9 




91 7 


$10,000 or more 


93 4 
95 




96 5 




97 5 




96 3 




99 




99 6 




100 


$2,000 or more 


100 
100 




100 


All returns 


99.9 













Taxable 


returns — Continued 












TanaDie income 


Income ta* altei credits 


Total income tan 


Size and accumulated size of 


Number 

of 
returns 


Amount 


Percent 
ol 
total 


Number 

of 
returns 


Amount 


Percent 
ol 
total 


Amount 


Perceni of — 


Average 
income 

lax 
(dollars) 


adjusled gross income 


Total 


Taxable 
income 


Adjusted 
gross 

income 
less delicti 




ttO) 


111) 


1121 


(13) 


(14) 


(15) 


(16) 


(t'l 


(IB) 


(19) 


120) 


Cumulated from Largest Size ol 
Adjusted Gross income 

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


8.375 

28.941 

166.363 

735.727 

1.433.065 

4.471.306 

9.160.789 

16.972.877 

26.547.987 

35.240.950 

45.605.809 
48.226.066 
50.894.426 
53.574.558 
56.317.303 

59.364.001 
62.296.776 
65.525.954 
67.989.669 
70.100.885 

72.571.431 
74.944.951 
76.616.994 
76.757.326 
76.992.973 
76.992.973 

76.992.973 


14.874.112 
25.910,165 
57,830,541 
116,646,961 
163,295,749 

304.221.454 
469.784.198 
742.288.949 
911.427,335 
1,070,382,493 

1.216.832.672 
1.247,240.160 
1.275.851.089 
1.302.547.205 
1.327.445.841 

1.362.379,301 
1.374.072.693 
1.395.592.259 
1.410.071.896 
1.421.013.159 

1.431.665.883 
1.439.920.073 
1.444.551.304 
1.446.022.612 
1.445.659.249 
1.445.659.249 

1.445.659.249 


1 
1 8 
4-0 
8.1 
11 3 

21 
32 5 
51 3 
63 

74 

84 2 
86 3 
88 3 

90 1 

91 8 

93 6 

95 

96 5 

97 5 

98 3 

99 
99 6 
99 9 

100 
100 
100 

100.0 


8.354 

28,863 

167,651 

732.348 

1.427,565 

4,458.182 
9.142.108 
16.946.524 
26.516.640 
35.205.335 

45.569.399 
48.188.451 
50.855.547 
53.535.652 
56.278.006 

59.344.584 
62.259.361 
65.466.537 
67.950.466 
70.060.576 

72.531.121 
74.905.359 
75.560.034 
76.723.368 
76.959.293 
76.959.926 

76.960.821 


7.106,813 
12,182,043 
25,953,925 
47,538,995 
62,020,309 

97.779.407 
132.752.837 
182.682.635 
210.508.886 
234.590,140 

264,117,410 
257.797,617 
261,115,129 
264,077,199 
265,679.424 

269,132.400 
271.140.167 
272,970.393 
274.102.031 
274.916.285 

275.571.023 
275.921.296 
276.042771 
276.064.452 
276.075.870 
276.076.367 

276.077.369 


26 
4 4 
94 
172 
22 5 

35 4 
46 1 
66 2 
76 3 
85 

92 
33 4 
94 6 
96 7 

96 6 

97 5 
96 2 

98 9 

99 3 
99 6 

99 8 
99 9 
100 
1000 
100 
100 

100.0 


7.368.787 
12.591.631 
26.623,752 
48,492,636 
63,087,453 

98,979,636 
134,009,637 
163,974,763 
211,627,403 
235.940.895 

255.463.385 
259.166.172 
262.466.060 
265.448.953 
268.052.531 

270.507.525 
272.515.380 
274.349.244 
275.463,233 
276,300,868 

276,956,373 
277,309,293 
277,431,820 
277,453,807 
277.467.002 
277.470.220 

277.597.290 


27 
45 
96 
17 5 
22 7 

35 7 
48 3 
66 3 

763 
85 

92 

93 4 

94 6 

95 6 

96 6 

97 4 

98 2 

98 8 

99 2 
99 5 

99 8 
99 9 
99 9 
99 9 
100 
100 

100.0 


49 5 
48 6 
46 
41 6 
36 6 

32 5 
28 5 
24 8 
232 
22 

21 
20 8 
20 6 
20 4 
20 2 

20 
198 
197 
195 
194 

193 
193 
192 
192 
19,2 
192 

19.2 


39 3 
38 7 
36 7 
32 9 
30 5 

25 7 
225 
197 
186 
177 

169 
167 
165 
164 
162 

160 
159 
158 
157 
156 

155 
15.4 
154 
154 
154 
154 

15.4 


877.132 
433.223 
157.439 
65.664 
43.879 




22.100 




14.615 




9.692 




7,976 


$20,000 or more 


6,693 
5,600 




5,372 


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

$10,000 or more 


5,156 
4,953 
4,758 

4.554 
4.373 




4.186 




4.051 




3.940 




3.815 




3.699 




3,620 




3,613 




3,602 




3,602 


All returns 


3.604 



"Estimale should be used wilh caulion because o' Ihe small number ol sample returns on which >l is based 

'Percent based on positive income only 

'Less Ihan 05 percent 

'Perceni not compuled 

NOTE Detail may not add to lolal because ol rounding 



Individual Returns/1982 



39 



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86.492 
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41 



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75,223 
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on CM — O 

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60,495 
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22,775 


30,212 
30,786 
74.877 
20,984 
09,359 



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83,569 
197,877 
270,944 
296,742 


347,332 
439,228 
843,551 
624,149 
627,505 


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45 



_ O O) »— tt> CO 
O* O) to CM CO P^ 

in o) o in 
to' in* ^' f*-" 

in en to h* 



COCM--CD^ CT>CT><3) 
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CD CM cn 

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r^ O) "-mcDf*- _. _, _ 

O (7) -- r^ (D CD in ^ CD CO ^ 

V co' to •- cm" cm" ■^' Ol" rvT CO co" in CD CD 

to in ---Tcoto cnr^cococo mp-co 

o in '-cocncn otocMtooi -^too 



tor- cox 
r^ <~- -ff to 
r- to — X 


to CO to in to 

P- r>^ tJ) ^ CO 
P^ to O -"T « 


rr (D CO 

CO CD X 


r^ CM O p^ 


CO cn -"J CO CM 
(^ ■^ in in en 


tn CM X 
■V V — 



CM in T p- cn 
O) o> to cn in 
in 1^' P-" x" o" 



- CM CO_ CM "- in X 
O) CM x" 

V ^ "- 



— coco COCO^CM — 



r^ CMXCMX oco^cor^ 

co •-•-incD --inojco^ 

X inoioiO) ^inin'vto 

in in O) ^' •- p^' <J> ID x' V 

cn o^CTCM "-cM^CMin 

O OX-^TP- XCOOCMin 



•- (3) O • 

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t*- (J> o 

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CM_ x_ x_ -^T ^- CO CM cn p-^ CM co_ in 

f*. X ^' cn x P-' X* p-' ^" cn x* ^' •-' co' 

CO o xooi^ CM-a-xxo ocdp- 

in —• coincO"- cooxo^ xcnx 

o CM -T in in in x" x" oi tt ■<r co' 



£o3 : 
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cn cocMXX Trvx--o vix* 

X P-.OX'- VX^OO P-.CD'-* 

in inxincM "-xxinx inxx_ 

cm' co' cm' X* x' O x' O cn x' cm' ^" r-.' 

O) tTt-XX OXXOX CMOICM 

xoxr- p-mx-vco — 



CM cn X 



COtT^CMX CMXin 

CO iri o o cm" v" ■«■" V cm" •- r--' 

-COCM f-P-COOX CVJCnCM 



•- in p>- p^ X u 



in inenX'- o)«-ina)'v 

X oxoco xxincnx 

X_ -- •-_ O 1 P- CO X X CM 

cm' iri O) x' x' in o v x" x' 

cnxoip-- ai'-X'-CM 



— CM CM in X 
oi x' o cm' 

O CO CM 



CM X 0) <n X 



— O O) CO 



X_ C0_ X_ X_ CM_ --^ •- CM in X 

o o v' <D x' en x" o" cm" 

X'-X'-CM OCOCM 

— CM CM • — — 



V 

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TJ P«. CO — X 

X r- h- CM ■>! 
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r^ u> O 



p- -V O CO 

en X cn T 

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X X X X CO 

t- cn CO ^ cn 
X X X P~ o 


:ss 


X cn tn p- 
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X CM in en o 

T X X O T 
V X O P- X 


o o en 

CM CO CM 



O •- O O O) CM CM X CM 

coencno X'-p^cmcm 

o X X — _ x_ en X X x_ 

x" ■«■* en cm' en x ^* o x" 

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•-COI^O) XO)«-P^O 



X CO cn CM 

X X X X 

en p^ ■v CM 


CO •- en CM cn 

X P- CO -T CM 

CM X tn — CO 


X CO — • 
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■-XX 


O 


o 


^ ^ — X 
CO X P- CM 

— X en 


1,573 
1.910 
3.096 
1.709 

1.073 


CM X CO 
CM 0> X 
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X •- CO X X V <M C 



en o O X u 



_. _. _. _■) O •- O X CM CO P-- P>- X 

p- CO V CO oi cn r- X 1 •- X o X x 

V x V O) oi "- x' cm' O) •- x' V o o 

XXOIX XP^V^-O VP^VCM^ 

X'-IX VP^X^*- OICMCOXX 

cm' cm" cm' cm' cm' V "«■' r-' co' x' x' cm' ci 



r- en CO c 



rp^ t*-wxo>CM xo>ooto 



cocMOO x^xocM oen^xo v 

tOP-'-O XOCMOtT co^co — -w oo 

^XCOX eOP^r--COO OCMCOXX CM 

r- cm' cm cm' cm' ^' ■w' f^' co' X' x' cm' co' C^i 



t6cMP--v xxeocM^ 

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CO'-CMCM --cMcncoco 



tn ui rt \n 
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(O O) ■/! *^ 
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159.122 
182.938 
331.927 
222.464 
236.001 


74.463 

69.798 

20.575 

3.296 

1.375 


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s 


34.904 
125.106 
150.455 
158.082 


156.220 
181.566 
329.413 
220.4 70 
235.077 


74.231 

69.646 

20.550 

3.294 

1.374 


i 



X XTT'-r^ XP^VCO"- 

X "-oip^"- X'-o>p^a> 

X cvi-^eno r>-CT>^^x 

x •- x' x' x' x' r>-' oi cm' x' 

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X T- O) O X P>- X tD X 

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x' X co' eri r^' co x' 

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o o o o o 

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p o o o o 
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tOOJr^cSto cocooor-. 



CM CO CNJ 



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3V(D C\I(OC0'-CO VCMIDCO 

i^to (Ocncooito cocorof^ 



in "-oiintc Tj^incoc\j toiDCDr*-> 

<£> c\j»-c\icM ooicycoo in-«r>-r-' 

cy O) T- in co_ (O co ^ in o co to cm to 

00 O) f^' ^" o' ui ^" o" '-' CT> o V to' o> 

CO vr^'-m CM^ffloco "-oco- 

•-•- '-'-CVJCNJCM "-•- 






^ CO CD -T C\J 



otoococy cNjcoco — ' 

•WtOtDCOd) --(ElOr-* 

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Co' '-' Co" CO' C\J O CO' ID CTt 

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Wf^ 0^-(DC\J «-C0^« 

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m (D O'-cocvj CO — cneoco 

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VOC\JO» '^(DCO'-(D CO^COO. 

or-. — c\t OJinO"-"- OJCM«-co* 

Or«.0(D f^r-vwo V(D'-in 

ffi O O O) O) 00 cd' •- (D c\i co' ^' ^. 

CMCOCVJO "-OOOOtO "-CO"-"- 

•-•- ■-coco^ir coinmco 



PJ oo t*- o • 
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03 m ^ CJ 


o CD in o) CO 


in o <n o 


£31 in ID r^ 
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CO CD in <o 

(D to CVJ • 



ROCOCO r^r-- — ^© 

•-m'-ii- m — cocof^ 

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CM V Q> cm' •- co' O) in o 

CM^CDCO cno — tJio 

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o r^ tDOcov 0)r«-'~co<D *-0)0)oi» 

m O) r«-CMr--^ --coocor-- coeo — f^* 

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m o tti r-. co" o K id p«-" ai oo" co' ^' cm in 

§CM (■^ ■^ a> C> OCO«-r---- "-CSJ^CM 

*n "-^^ cocooivo cof^^co 



cMOco— ouscocDco ^mocc- 

COO)CM'- OlOCDV'^ CMfM(D--* 

CMOO)^ ■o-coina3ffl •- — cox 

f-- ■- CO ■- to co' cm' iri V (£)' P«-' o l' 

• locoin oiCT»o^e3 o«-^cm 

• CMCO CMCMO^O C0r--^CO 



— inOVOD IDCOVOCO 0)CMa3C0« 

in cor--iDO t^ Oi ID ^ V V (D O) r^ ' 

to OOIDO inCOIDCMCO vto^o 

m' •- o) co' in co" •- ^" co" O) cd' CO V c\j co' 

•- —^tn cocMt--inr«- coco«-« 



O) O) O) in CM 



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■- — (O" 1 O O cm' cm CC (O' CO T cm CO 

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r-«- CO CM — r*. 

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47 



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Individual Returns/1982 



55 



Table 1.5 — Nontaxable Returns: Sources of Income, Itemized Deductions, and Tax Items, by Size of Adjusted Gross Income or 
Deficit 



(All figures are estimates based on samples — 


money amounts are in thousands of dollars) 














Size of adjusted gross income 


Number ot 
returns 


Adjusted 

gross income 

Jess deficit 


SaJariGS and wages 


Total nel prolit (rom 
business acliwities' 


Total nel loss Irom 
business activities' 


Sales ot property 
nel gam' 


or deficit 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number 01 
returns 


Amount 


Number ot 
relurns 


Amount 




(1) 


(21 


(31 


(4) 


15) 


(6) 


(7) 


(81 


191 


110) 


Grand total 


18,302.132 

17.403,321 

12.608.774 
3.850.344 
526.356 
168.057 
107.554 
45,919 

75.474 

18.909 

1.672 

238 

17 

7 

898.811 

445.254 
130.538 
70.181 
120.087 
52.992 
44.597 
21,282 
13,880 


48,384,414 

70,791,781 

26.918.729 
26.719.164 
6.252.202 
2.913.379 
2.410.277 
1.271.826 

2.820.215 

1.149,904 

230.901 

64.354 

12.055 

18.765 

- 22,407.367 

- 803,634 

- 923.353 
-872.278 

-2,405.310 
-2.091.360 
-3.182,228 
-2.990.179 
-9.139.025 


14,985,849 

14,600,132 

10.942.920 
2.993.686 
361.164 
123.366 
81.157 
35.556 

48.898 

11.924 

1.244 

180 

11 

4 

385,717 

162.607 
61.077 
32.217 
49.980 
21.730 
21.873 
9.263 
6.970 


64,455,010 

59,356,368 

25.502.695 
21.152.919 
4,582.126 
2.340.128 
1.855.714 
1.049.874 

1.848.501 

845.737 

131,120 

42.412 

3.199 

1.943 

5.093.642 

2.040.170 
594,906 
550.013 
725.493 
297.036 
264.501 
207.426 
388.094 


1,996,616 

1,924,003 

905.628 
666.974 
180.058 
67.393 
43.771 
24.309 

28.952 

5.294 

554 

51 

4 

5 

72,613 

34.278 
6.627 
7.130 

12.503 
3.905 
3.537 
1.614 
1.019 


10,385,508 

9,479,789 

2.010.905 

3.179.130 

1.372.589 

861.302 

642.506 

389.268 

584.573 

356.625 

55.391 

11.854 

1.855 

13.670 

905,719 

269,981 
124,131 

43.266 
178.667 

63.359 
106.503 

44.122 

73.569 


1,627,754 

914,348 

410.087 
265.586 
126.688 
49,364 
24.999 
9.304 

20.435 

7.093 

702 

84 

•■6 

713.406 

313.743 
116.200 
62.065 
102.252 
48,753 
39.708 
18.417 
12.258 


26.584,821 

7,106,848 

2.371.494 

1.837.342 

1.015.355 

544.066 

358.133 

172.796 

481.381 

254.910 

43.577 

13.890 

••3.905 

19,477,973 

t. 899.800 
1.520.452 
1.127.573 
2.779.846 
1.978.223 
2.464,489 
1.971.241 
5,736.339 


981,352 3,467.626 

751.211 1,643,828 

293.048 445.029 
259.507 411.780 
93.584 276.562 
40.853 127.700 
30.671 64.309 
6.939 43.139 

22.429 186.418 

3.581 57.341 

520 22.267 

70 5,970 

6 1.835 

3 1.458 

230,141 1,823.797 

65.747 208.097 
30.730 109.445 
15.500 111.676 
42.510 229.748 
15.662 149.041 
22.716 245.027 
9.781 169.824 
7.495 600.940 


Returns wltti adjusted gross income, total 


$5 000 under SI 000 




S15 000 under $20 000 


S20.000 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 


so under $5.000 


$5,000 under $10,000 




$15,000 under $30.000 


$30,000 under $50.000 




$100 000 under $200 000 






Size of adjusted gross income 


Sales of property 
net toss- 


Total Itemized 
deductions 


Taxable income 


Income tax 
belore credils 


Total ta> credits 


or deficit 


Number of 
relurns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


Number of " 
relurns 


Amount 


Number ot 
relurns 


Amount 




fill 


(12) 


113) 


(14) 


115) 


(161 


(17) 


(18) 


119) 


(201 


Grand total 


314,036 

243,563 

71.196 
85,484 
42,059 
18,136 
7,823 
5.600 

10.056 

2.732 

401 

52 

"4 

70,473 

14,825 
12,547 
5,115 
15,325 
10.642 
6.869 
2.788 
1.361 


1,638,714 

588,177 

134,704 
148.303 
130.487 
49,360 
37,603 
36,470 

36,252 

11.303 

757 

926 

"If 

1,050,537 

89,127 
77.334 
37.977 
213.307 
184.513 
120,969 
130.693 
196.617 


1,763,638 

1,763,638 

290,242 
783,795 
351,733 
137.515 
80.567 
39.468 

62.553 

16,046 

1.407 

191 

15 
5 


17,213,439 

17,213,439 

1.886.655 
5,818.965 
3.469.881 
1.775.460 
1.224.192 
654.008 

1.530.642 

556.749 

125.548 

31.528 

7.350 

10.360 


12.724,863 

12,724,863 

8.371,917 

3.551.532 

443.579 

144.547 

94.915 

40.875 

62.379 

13.552 

1.266 

183 

12 

5 


27,689,651 

27,689,651 

9.941.886 
10.824.286 
2.112.357 
1.006.281 
1.139.581 
587.803 

1.370.142 

522.895 

123.455 

40.109 

6.106 

14.748 


2,351,015 
2,351,012 

241.214 
1.601.827 

235.009 
90.690 
78.096 
32.066 

57.716 

12.928 

1,266 

183 

11 
6 

3 

■3 


1,183,335 
1,183,329 

16.442 
279.857 
128.908 

86.008 
152.433 

82.235 

244.453 

121.231 

43.434 

17.821 

3.163 

7.313 

6 

•6 


2.351,015 
2,351,012 

241,214 
1.601.627 

235.009 
90.690 
76.096 
32.066 

57,716 

12.928 

1.266 

183 

11 
6 

3 

■3 


1,183,335 
1,183,329 

16.442 
279.857 
128.908 

85.008 
152.433 

82.236 


Returns with 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 .... 


121.231 
43.434 
17.621 


$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 


6 


$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 













'Estimate should be used with caulion because ol the small numbef ol sample returns on which it is based 

"Data combined to avoid disclosure ot inlormation lor specific taxpayers 

'Consists ol business or ptofession, farm, partnership, and Small Business Corporation nel prolil less loss 

'Xonsists ol gam less loss from sales of capital assets and gam less loss from sales ol property other than capital assets 

NOTE Detail may not add to total because ol rounding 



56 



Individual Returns/1982 



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60 Individual Returns/1982 

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



(All figures are estimates based on samples — money 


amounts are in Ifiousands of dollars 




















Number 

of 
returns 


Adjusted 
gross 
income 


Total 
Itemized 
deductions 


Medical and dental expense deduction 


Size of adiusled gross income 


Total 


One-halt insurance 

premiums not subiecl 

to reduction by 3 

percent of adiusted 

gross income 


Medical and dental expenses subiect lo reduction 
by 3 percent ol adiusled gross income 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Total 


Medicine and dnjgs 




Number 

ol 
returns 


Amount 


Total 




Number 

of 
returns 


Amount 




(1) 


(21 


(3) 


(41 


(51 


161 


(') 


181 


(9) 


(101 


(111 


Total 


33,432,809 

690,930 
1,699,929 
2,745,110 
3,219,165 
4.228,250 
4,706,465 
7.656,759 

4.216.743 

2.670.550 

676.697 

555.102 

136.303 

20.456 

6,350 

31,669,171 

1,763,638 


1,156,676,841 

2,196,769 
13,241.524 
34,851,709 
56,608,257 
95,664,434 
130.008,376 
265,511,240 

187.111,976 
168,607,200 
57,606,317 
73,284.495 
39.426.663 
13,681.914 
16.653.944 

1.136,705,275 

19.971.566 


284,506,318 

2.219.214 
9,025,396 
14,675.450 
17.956.127 
26.110.385 
31.706.971 
59,763,800 

41.475,250 
37,639,974 
12.930,464 
16,249,903 
6.044,897 
2.804,421 
3,900,066 

267,292,879 

17,213,439 


21.981,569 

263,716 
1,321,679 
2,045.600 
2,324.386 
2,782,188 
3,046,162 
4,849,210 

2,716,549 

1,864,766 

398,526 

265,465 

65,746 

9,403 

3,769 

20,595.270 

1,386,299 


21,705,262 

554.779 
2,783,373 
2,939,600 
2,156.402 
2,544,905 
2,301,510 
3,396,487 

2,327.084 
1,674,024 
404,748 
452,467 
136,396 
21,559 
7.925 

17.430,657 

4.274,605 


18.968,780 

179,146 
979,402 
1.595,959 
1,910,163 
2,311.663 
2.692,909 
4,376,338 

2.469.480 

1,726,571 

360,531 

270,805 

62,680 

9,190 

3,723 

17,973,180 

995.600 


2,409,984 

24,257 
135,155 
210,242 
243.663 
286.761 
335,337 
547.545 

310.220 

220.690 

49,237 

36,426 

8,504 

1,242 

504 

2.272.488 

137.496 


21,061,261 

265,181 
1,329,926 
2.067,668 
2,302,661 
2.787.231 
2,976.718 
4,464.910 

2,501.293 

1,633,674 

349,037 

263,944 

66,261 

9,204 

3,554 

19.642.300 

1.418.961 


35,601,912 

579,571 
3,087,922 
3,656,862 
3,202.125 
4.059,526 
4.181,058 
6,763.494 

4,480.436 

3.416.341 

877,389 

927,781 

291,947 

53,243 

24,096 

30.894,234 

4.707.677 


12,597,414 

146,101 
696,404 
1,293,469 
1,509,666 
1.719,191 
1.744.660 
2,680,246 

1,421.431 

874.160 

156.028 

124.797 

23,363 

2,690 

966 

11.671,124 

926,290 


3,334,206 

41.200 
299.930 
370.025 
348,856 
426,340 
411,856 
659.460 

393.676 

252.518 

59.875 

54.520 


Under S5 000 




S10000 under S15000 ... 




S20 000 under S25 000 




S25.000 under S30 000 


S30 000 under S40 000 ... 


S40 000 under S50 000 . 


550,000 under 575,000 

575,000 under 5100,000 

5100,000 under 5200,000 

5200,000 under 5500.000 

5500.000 under 51,000,000 












SI 000 000 or more 






3.046,560 
287.646 








Medical and denial expense deduction — Continued 


Taxes paid deduction 




Medical and dental e«penses subject to reduction by 3 percent of adiusted gross income — Continued 


Total 




Medicine and drugs — Continued 


All other 

medical and 

dental expenses 


Nondeductible amount 

(3 percent ol adiusled 

gross income! 


Medical and dental 

expenses m excess 

of 3 percent of 

adiusted gross income 


Number 

ol 
returns 






Nondeductible amount 

(1 percent 

of adiusted 

gross income) 


Medicine and dnjgs 

in excess of 

1 percent of adiusted 

gross income 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 


Amount 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 






(121 


(13) 


(141 


(15) 


(16) 


(1?) 


(IB) 


(19) 


120) 


(21) 


(22) 


(23) 


Total 


12,597,414 

148.101 
896,404 
1,293.469 
1,509,686 
1.719.191 
1 .744.880 
2.680.246 

1.421.431 

874,160 

158.026 

124.797 

23,363 

2,690 

966 

11,671.124 

926.290 


2,070.643 

5,424 
63,960 
135,980 
193,488 
256.649 
281.430 
490.654 

310.967 

214.097 

51.929 

46.730 

12.598 

1.866 

870 

1,991,929 

78,714 


4,617.021 

124,523 
670.732 
857.943 
736.143 
664.364 
523.104 
612.357 

266.570 

110.141 

19.091 

7.572 

467 

•7 

•7 

3,963,084 

653,937 


1,263,563 

35.776 
235,970 
234.045 
155.368 
167.692 
130.425 
166.606 

82.709 

36.421 

7.946 

5,790 

601 

*7 

•7 

1,054,631 

208,932 


21,000,821 

265.176 
1.322,664 
2.055,313 
2.301.059 
2.781.435 
2.966,640 
4.479.407 

2.491.615 

1 .626,688 

346.782 

262.741 

66.153 

9.198 

3,550 

19,584,986 

1.415,835 


34,338,349 

543,795 
2.851,952 
3,422,837 
3,046.758 
3,691,934 
4,050.633 
6,594.668 

4,397,726 

3,377,920 

869.443 

921.991 

291.346 

53,237 

24,089 

29,839,604 

4.498.745 


21.061,261 

265.161 
1.329.925 
2.067,668 
2,302,661 
2,787,231 
2,976.718 
4.484.910 

2.501.293 

1.633.674 

349,037 

263,944 

66,261 

9,204 

3,554 

19.642.300 

1,418,961 


14,920,949 

25,677 
312,503 
745,766 
1,095,324 
1,609.364 
2,016.271 
3,650.162 

2,342.346 

1,695,487 

511,101 

505,764 

161,437 

32,864 

16,665 

14.479,547 

441,402 


13,416.590 

253.012 
1,249,678 
1,829.756 
1,867.685 
1,933,363 
1,844.236 
2,490,212 

1,148,262 

631,764 

100,534 

59,012 

7,867 

687 

122 

12.099.378 

1.317,212 


20,680,962 

553,694 
2,775,419 
2.911.116 
2,106,801 
2,450.242 
2.164.788 
3.113.332 

2,136.090 

1,520,854 

366,266 

422,017 

130,510 

20,360 

7,430 

16,414,687 

4.266.275 


33,080,872 

501.065 
1,609,687 
2,706.613 
3,204.291 
4,219.933 
4,696,198 
7,655,742 

4,215.129 

2.669.063 

676.643 

555,096 

138,219 

20,446 

8,345 

31.369,446 

1,711,426 


88,037.196 


Under S5 000 


55 000 under 510 000 


1 485 358 


510,000 under 515,000 
515,000 under 520,000 

520,000 under 525,000 

525 000 under 530 000 


3.202.202 
4,653.896 
7,284.014 
9.712.515 
19.758.556 

13 661 921 


$30,000 under 540,000 


540 000 under 550 000 


550,000 under 575,000 




575,000 under 3100,000 

5100,000 under 5200,000 
5200,000 under 5500,000 

5500,000 under 31,000,000 

51 000 000 or more 


4.596.443 
5.520.396 
2.773.658 
925.782 
1 244 289 




85.573.564 
2.463.632 












Taxes paid deduction — Continued 




State and local 
income taxes 


Real estate taxes 


Genera) sa]es taxes 


Sales taxes on 
motor vehicles 


Personal 
propeny taxes 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 




(2J) 


(25) 


(26) 


(27) 


(28) 


(29) 


(301 


(311 


(321 


(33) 


Total 


27,260,428 

220,069 
995.676 
2.078,026 
2,581,964 
3,546.965 
4.062.398 
6,637.723 

3,573,327 

2,395,065 

567.311 

463,458 

114,504 

16.899 

6.619 

26,296,662 

963,766 


43,952,059 

56,659 
265,446 
662.346 
1.683,630 
3.152,997 
4,557,446 
9.577,322 

6.605,195 
6,914.290 
2.676.952 
3.517.081 
2,020.922 
747.496 
1.112,276 

43,363.865 

588.195 


27,994,227 

237,260 
1,165,431 
2.135,102 
2.546,220 
3.321,626 
3,940,460 
6,626.204 

3.847.799 

2,649.539 

627.006 

516.936 

129,267 

19.291 

7,866 

26,608,041 

1,386,186 


27.471,496 

215.513 
849.172 
1.574.120 
1.862.696 
2.482.429 
3,060,471 
6,177.482 

4,210,471 

3.758,931 

1,274.847 

1.315.418 

495,790 

117,649 

76,508 

26,143,369 

1,328,127 


31.768.476 

459.618 
1 .509.460 
2,555,722 
3,070,285 
3,995,486 
4,529.809 
7,401,398 

4.083.813 

2,799,093 

658,966 

542,126 

134,801 

19,821 

6,076 

30.163,118 

1,605,358 


11,428,151 

63.920 

245.745 

503.780 

757,382 

1.126.510 

1,467,602 

2,795,148 

1,833.383 

1.489,317 

463,558 

461,622 

155,276 

36,299 

28,606 

11,081,587 

346,563 


8,419,327 

52,054 

221,476 

536,601 

703.536 

1.033.766 

1,235,265 

2,159,921 

1,262,379 

656,966 

168.453 

148,074 

33,668 

4,909 

2,193 

8.134,161 

285,166 


2,792,986 

12.043 
64.996 
149.341 
165,115 
300,796 
370,056 
693,372 

443.213 

366.760 

81.007 

90.637 

27,040 

5,146 

3.262 

2.688.253 

104,733 


8,559,935 

60,107 
339.956 
571.151 
728.657 
953.737 
1 , 1 76,746 
2.056,197 

1,245,378 

929,645 

234,131 

201.953 

49,311 

7.580 

3,184 

8.164.235 

395.700 


1,205,672 




S5 00C under 310 000 


32 720 


S10.000 under 515,000 




S15.000 under 520 000 


76 227 


520 000 under 525 000 


102.958 
125 786 


525 000 under 530 000 


$30,000 under 540,000 




S40 000 under 550 000 




201 218 


550 000 under 575 000 


177 879 


575 000 under 5100 000 


47 227 


5100 000 under 5200 000 


79.740 
30 044 


$200 000 under 5500 000 


3500,000 under 51,000.000 








Total taxable returns 


1.153.327 
52.345 







Fooinoteisi at end ol table 



Individual Returns/ 1982 
Table 2.1 — Returns With Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income — Continued 

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



61 





Taxes paid deduclion — 
Continued 


Interest paid deduction 




Otrier taxes 


Total 


Home mortgage interest 


Other interest 


Size of adjusted gross income 


Number 

of 
returns 


Amount 


Number 

01 
returns 


Amount 


Total 


Paid to 
iinancial institutions 


Paid to 
individuals 


Number 

of 
relurns 






Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

01 
returns 


Amount 


Amount 




1341 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(43) 


144) 


(45) 


Total 


6,823,244 

46.692 

203.515 
538.094 
609.200 
870.679 
1.037,919 
1.656,209 

960.290 

629,436 

135,509 

105,295 

24.541 

4.173 

1,692 

6,584.300 

238,944 


1,186,831 

6,104 
27,275 
57,865 
88,845 
118,324 
131,154 
261,880 

168,440 
151,700 
50,853 
55,699 
44,584 
10.109 
14.000 

1,143.162 

43,669 


30,244,274 

273,850 
1,218,544 
2,352,492 
2,962,686 
3,866,510 
4,412,762 
7,267,334 

3,969,425 

2,648,504 

597,982 

490,410 

116.789 

1 7.628 

7.358 

28,767,830 

1,476,444 


121,852,419 

964,131 
3,311,017 
6,040,199 
7,994,771 
11,672,665 
14,241,458 
26,424.444 

18.090.120 
16.467.590 
5.313.511 
6.554.148 
2.757.971 
896.059 
1.124.335 

113,848,498 

8,003,921 


24,538,976 

216.369 
936.617 
1,771,226 
2,230,690 
3,052,561 
3,578,977 
6,093,340 

3,433,941 

2,260.568 

478.959 

387.170 

81.760 

10.715 

4.081 

23,286,599 

1,252,377 


79,338,944 

645.312 
2.264.625 
4.156.300 
5,461,222 
8,141,999 
9,784,828 
18,395,119 

12,398.421 

10.935.801 

3.027.900 

3,095,571 

801,070 

137,204 

73,571 

74,179,491 

5,159,453 


23,882,634 

205,004 
895,844 
1,726,275 
2,138,422 
2,944,255 
3,466,911 
5,963.734 

3,380,952 

2,216,523 

468.254 

380.047 

79.997 

10.459 

3.957 

22,672,271 

1,210,363 


75,759,410 

595.445 
2.100.670 
3.989.204 
5.220.944 
7.776.503 
9.307.619 
17.569.406 

12,009.541 

10,391.650 

2,883.904 

2.956.975 

759.178 

129.447 

66.725 

70,872,660 

4.886,751 


1,765,703 

17.680 
67.237 
116.864 
185.170 
252.015 
246,735 
449.133 

198.973 

162.911 

39,411 

21,465 

5,279 

576 

254 

1,685,386 

80.317 


3,579,533 

49.868 
163.755 
167,096 
240,278 
363,497 
477,209 
825,713 

388,860 
544,151 
143,996 
138,597 
41,891 
7,757 
6,845 

3.306.831 

272.702 


27,542.628 

220.581 
945.064 
2.035.737 
2.687.586 
3.485.586 
4.065.473 
6.729.839 

3.759.451 

2.472.093 

554.868 

453.023 

109.698 

16.437 

6.992 

26,320,594 

1,222.034 


42,513,476 

318 818 


Under $5 000 . . 






$10000 under $15000 


1 883 899 






$20 000 under $25 000 


3 530 665 


























$200 000 under $500 000 


1 956 901 








1 050 764 




39,669,006 
2,844,468 














Conlnbutions deduction 




Total 


Cash contnbulions 


Olher than 
cash conlnbutions 


Carryover Irom 
prior years 


Size of adjusted gross income 


Number 

of 
returns 


Amount 


Total 


Under S3.000 


S3.000 or more 


Number 

of 
relurns 


Amount 


Number 

of 
returns 






Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Amount 




(46) 


("I 


(■181 


(49) 


(50) 


(51) 


(52) 


(53) 


154) 


155) 


(56) 


(57) 


Total 


30,511,207 

331,310 
1,347,635 
2,307.249 
2.872.737 
3.783.497 
4.401.427 
7.245.853 

4.069.657 

2,791.770 

656.685 

540.877 

134,259 

19,897 

8,154 

29,076,293 

1,434,914 


33,471,694 

1 36.364 
860.444 
1.593.980 
1.995.604 
2.735.070 
3.232.240 
6.259.634 

4.678.091 
4.271.497 
1.624.362 
2.498.013 
1.666.503 
705,566 
1,214,025 

32,190,419 

1,281,275 


30,130,662 

324.715 
1.323.638 
2.274.083 
2.837.812 
3.733.625 
4.343.135 
7.144.510 

4.023.861 

2,772.624 

654.261 

537,023 

133.504 

19,772 

8.099 

28,717,983 

1,412,679 


29,035,314 

146.797 
801.693 
1.457.341 
1.847.528 
2.481.696 
2.956.468 
5.774.157 

4.365.654 
3.762.538 
1.372.235 
2.002.737 
1.089.907 
378.222 
596.141 

27,817.150 

1.218.164 


29,207,178 

323.913 
1.296.092 
2.251.353 
2.793.277 
3.676.417 
4,257.907 
6.953.751 

3.907.275 

2.630.731 

574.484 

426.227 

92.509 

13.541 

5.701 

27,832,510 

1,374,668 


18,754,754 

137,747 
634,289 
1,232,615 
1,574,740 
2,019,435 
2,263,677 
4,174.395 

2,765.428 

2,320.033 

641.913 

645.050 

223.111 

56.301 

44.020 

17,937,687 

817.066 


1,749,037 

2.424 
46,400 
46,659 
62,036 
115,166 
156,416 
365,644 

290,843 
256,682 
126,219 
170,412 
69,136 
12,927 
6,071 

1,669,461 

79,576 


10,280,561 

9.050 

167.404 

224.726 

272.788 

462,261 

672,791 

1.599.761 

1.600,427 

1.442,505 

730,322 

1,357,667 

866,796 

319,922 

554,121 

9,879,463 
401,098 


7,396,378 

37.666 
218.253 
372.131 
587.700 
715.848 
1.030.475 
1.719.470 

1.220,233 

983,996 

241,650 

202,962 

53,359 

8.401 

3,814 

7,136,494 

259,884 


4,587,196 

5.628 
67.057 
154.488 
134.999 
228.556 
253.137 
472.662 

449.282 
539.886 
240.228 
523.045 
585.438 
309.667 
621.924 

4,483,018 

104.178 


229,012 

6.302 
8.768 
41.632 
33.487 
16.231 
17.381 
51.943 

15.688 
14.442 
5.153 
9.955 
3.987 
1.093 
750 

193,551 

35,461 


2,556,935 

9 243 


Under $5 000 






$10000 under $15000 


98 450 




26.171 


$20000 under $25000 


31 606 




26.914 


$30000 under $40 000 . 


23,496 




517,656 


$50 000 under $75 000 


382 664 




70,553 


$100000 under $200 000 


501,519 




407,725 




167,706 




280 1 92 




2,438,995 




117,939 


















Conlnbutions deduction — 
Continued 


f^iscellaneous deductions 


Excess Itemized 
deductions 


Unused zero 
brac)iet amount 


Size of adjusted gross income 


Amount not 

deductible 

because of 

income limitation 


Total 


Net casualty 
or theft loss 


Olher miscellaneous 
deductions 


Number 

of 
returns 


Amount 


Number 

ol 
relurns 


Amount 




Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
relurns 


Amount 






(58) 


(59) 


(60) 


(61) 


(62) 


163) 


1641 


(65) 


(66) 


(67) 


1681 


(69) 


Total 


85,624 

26.375 

7.999 

29.178 

1.917 

726 

704 

2.536 

4.172 
3.314 
2.563 
3.157 
2.196 
500 
285 

35,929 

49,695 


2,707,751 

26,505 

21,340 
116,299 

13,092 
6.788 
4.279 

10.461 

654.704 
413.592 
56.654 
529.269 
416.467 
1 50.029 
286.232 

2,548,745 

159,007 


27,751,342 

400.880 
1.120.179 
2,098.920 
2,579.716 
3.526.902 
4.072.778 
6.581.757 

3.667.271 

2.509.090 

581.261 

466.708 

118.768 

17.772 

7.340 

26,636,709 

1,114,633 


19.439,746 

204,651 
565,204 
899,470 
1,157,453 
1,873,732 
2,221,248 
3,922,479 

2,716.035 
2.367.986 
991.399 
1.224.878 
708.266 
255.453 
309.492 

18,249,741 

1,190,005 


2.238,197 

•3.561 
68.989 
137.775 
200.737 
270.137 
292.104 
508,792 

320,210 

276,211 

80,126 

61,767 

14,395 

2.435 

958 

2,141,051 

97,146 


2.817.043 

■1.756 
70.316 
263,590 
266,003 
345,512 
318,273 
510.719 

377.166 

321.488 

137,701 

118,239 

59,426 

14,542 

12,305 

2,291,330 

525,713 


27,445,051 

399.369 
1.096.366 
2.076.199 
2.554.947 
3.492.363 
4.035,563 
6.516.874 

3.618,430 

2.476,857 

575,042 

460,506 

117,550 

17,543 

7,260 

26,351,557 

1,093,494 


16,622,703 

202.893 

514.887 

635.880 

891.451 

1.528.220 

1.902.974 

3.411.760 

2.340.667 

2.046.498 

653.698 

1.106.639 

648.838 

240.911 

297,187 

15,958,411 
664,291 


32,907,229 

329,388 
1,583,478 
2,705,121 
3,218,447 
4,224.690 
4,706,465 
7,653,399 

4,213,743 

2,870.447 

676.697 

555.102 

138.249 

20.454 

8.349 

31,143,879 

1,763,350 


181.569.357 

1.170.431 
4.569.092 
6.972.627 
8.566.196 
13.473.142 
16.953.919 
34.827.922 

27,505,401 
26,175.495 
10,712,760 
14,434.844 
7.595.743 
2,738.394 
3.873.391 

169,658,723 

11,910,633 


525,580 

361.542 

116.451 

•39.989 

•718 

•3.360 

•3.360 
•103 

•54 
••3 

525,292 
288 


920,798 




656,539 


$5 000 under $10000 


169,432 


$10,000 under $15.000 


•70,159 


$15000 under $20 000 


•1,034 


$20,000 under $25,000 


•1,542 






$30,000 under $40,000 


•1,841 


$40 000 under $50,000 




$50,000 under $75.000 


•199 






$100000 under $200 000 







•51 


$500000 under $1 000 000 


••1 






Total taxable returns 


920.655 




143 







'Estimate should be used with caution because of the small number of sample returns on which it is based. 
"Data combined to avoici disclosure of information for specific taxpayers 
NOTE: Detail may not add to total because of rounding. 



62 



Individual Returns/1982 



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68 



Individual Returns/1982 



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412,126 
359,276 

37,317 
8,443 

26,318 


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690,797 

224,504 

121,317 

56,568 

3,193 

6,544 


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683,783 
587,989 

56.033 
8,449 

31,312 


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si 

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Individual Returns/ 1982 
Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross Income 

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



69 



Size of adjusted gross income 



Adjusted 

gross income 

less deficit 



Total number 
of exemptions 



Number of 

exemptions 

for age 65 

or over 



Salaries and wages 



Total nel profit less loss 
from business activities' 



Sales of capital assets 
net gam less loss 



|4| 



(7) 



All returns, total 

No adjusted gross income. 

$1 under $5,000 

$5,000 under 510,000 

$10,000 under $15,000 

St 5.000 under $20,000 

S20.000 under $25,000 

325,000 under $30.000 

$30,000 under 540,000 
$40,000 under 550,000 
$50,000 under 575.000 

$75,000 under 5t00,000 ,., 
$tOO,000 under 5200.000.. 
$200,000 under $500.000.. 
$500,000 under $1,000,000 
51,000,000 or more 

Taxable returns, total 

No adjusted gross income 

SI under 55.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20.000 

$20,000 under $25.000 

525.000 under $30.000 

$30,000 under $40.000 

$40,000 under 550.000 

$50,000 under 575.000 

$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under 5500,000 
$500,000 under 51,000,000 
$1,000,000 or more 

Nontaxable returns, total ■■.. 

Footnole(s) al end of fable 



97,165 

1,158,994 
3.029.646 
2.068.543 
1.309.617 

793,446 
545,431 
633,208 
398.061 
345.943 

116.590 
113.413 
35,795 
"6.707 



8,703,931 

982 

184.665 
2.256,477 
2,000.621 
1,299,130 

783,81 

541,733 

628.008 

391.322 

343.659 

115.660 
113.103 
35.766 
"8.701 



1,950,628 



210,850,555 

-1,934,462 

3,715,731 
22.706.351 
25.593.765 
22.663,272 

1 7.600.744 
14.921,535 
21.730.121 
17.603.299 
20.786.687 

9,664,413 

15.008.505 

10.317.709 

"10,272,887 



202,409,564 

-160,504 

849.095 
17.381.225 
24,760.234 
22.487.005 

17.387.159 
14.816.868 
21.553.657 
17.330.279 
20.657.705 

9.783.565 

14.973,046 

10,309,243 

"10.260,987 



288,428 

3.045,084 
8.333.746 
6.253.011 
4.057.530 

2.393.608 
1.741.318 
1.997.489 
1.275.704 
1.124.206 

382.388 
383.493 
121.168 
"29.885 

25,372,058 

3,593 

374.327 
5,571,625 
6,022.386 
4.027.926 

2.363.403 
1.733.246 
1.979.554 
1.262.222 
1,119,815 

380,254 
382,763 
121,076 
"29,868 



13.955,570 

125,196 

1.366,575 
3.749,214 
2,791,242 
1,791,407 

1,068,846 
767,826 
644,184 
549,606 
501,883 

165,485 

168,051 

53,083 

"12,970 



11,382,102 

1.684 

164.665 
2.624.340 
2.697.459 
1.779.311 

1.054.545 
763,790 
835.616 
542.867 
499.688 

1 64.445 

167.686 

53.044 

"12,962 



3,898,662 

20,543 

430,010 
987,965 
664,185 
488,972 

278,816 
237,499 
327.649 
192.495 
135.160 

46.659 

61.545 

"27,164 



3,147,668 

429 

41.235 
667,525 
651.516 
486,615 

273.559 
237.161 
326,843 
192,494 
135,048 

46,605 

61,469 

"27,149 



49,035,824 

1 69.045 

1,233.942 
5,051.166 
5.024.614 
4.907.496 

3.296.852 
4.112,241 
7.188.737 
4.613,367 
3.991.116 

1.913.609 

3,865.389 

"3.646.251 



45,900,860 

23,610 

124.422 
3.461.531 
4.924,556 
4,821.738 

3.266.693 
4.110.472 
7.165,057 
4,613,361 
3,984.810 

1,901,956 

3,857,439 

"3.645.014 



1,763,576 

76.077 

216,714 
300.320 
263.252 
170.269 

126.882 
68.520 
136.106 
108.389 
123.815 

61.171 
61,965 
23,433 
"6,663 



1,277,539 

971 

9,601 
146,122 
235,466 
160,502 

120,610 
84.622 
135,253 
108,370 
123,703 

60,131 
61,909 
23,417 
"6,660 



4,305,294 



45.909 
157.722 
119.625 
287.449 

168.484 
205.472 
497.778 
579.417 
991.549 

843.247 

861.599 

698.708 

"652.439 

5,725,469 

-347,902 

- 5.635 

68.818 

190.429 

321.077 

159.008 
196.645 
546.070 
581.237 
996.527 

799.744 

867.748 

698.296 

"649.409 



2,417,557 

23,267 

94.021 
365.418 
339.065 
326.994 

197.526 
192.819 
235.964 
203.274 
230.266 

78.972 
90,788 
31,058 
"8.105 

2,186,580 

780 

•11.195 
268.627 
325.683 
325,373 

192,221 
192,818 
235,476 
196,536 
229,280 

78,972 
90,479 
31,038 
"8,102 



9,651,259 

191,325 

90.198 
219,936 
250,416 
170,986 

182,784 

330,697 

436,054 

440,207 

933,432 

600,137 

1,264,481 

1,441,956 

•3,098.648 

9,340,763 

65,916 

•16,314 
201.513 
232.279 
169,844 

182.411 
330.671 
426.297 
402.195 
921.432 

600.137 
1 ,254,430 
1.440,008 
•3.095.316 



70 



Individual Returns/1982 



Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross 
Income — Continued 

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



Size of adiusled gross income 



Sales of property 

other tr^an capital 

assets net gain less loss 



Interest received 



Domestic and 

loreign dividends 

received 



Dividends 
.in adjusted 
gloss income 



Pensions and annuities 



In adjusted 
gross income 



All returns, total 

No adjusted gross income 

$1 under $5,000 

$5,000 under StO.OOO 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $26,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 ... 
$100,000 under $200.000.. 
$200,000 under $500,000-- 
$500,000 under $1,000,000 
$1,000,000 or more 

Taxable returns, total 

fvio adjusted gross income . 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $16,000 

$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 or more 

Nontaxable returns, total 

Footnote(s) at end of table 



11,181 

17,369 
31,061 
28.046 
13.782 

10.717 
16.055 
14.362 
6.01 
12.760 

6.056 

9.086 

"5,391 



137,046 

98 

■4,994 
14,115 
25,242 
13,161 

10,083 
16,055 
14,013 
6,000 
12,759 

6,056 

9,084 

"5,366 



-95,959 

17,458 
32,163 
63,017 
8,376 

4,849 
55,366 
60.361 
-2.126 
26.438 

39,486 

62.338 

"45.464 



382,718 

4,502 

•6,267 
35,316 
47,460 
6,074 

3,246 
55,386 
50,261 
-2,140 
25,439 

39,486 

62,257 

"47,163 



9,807,263 

72,864 

936,066 
2,665,246 
1,944,822 
1.260,264 

764,670 
523,673 
613,961 
397.794 
345.236 

115,370 
113.210 
35.469 
"8.619 



981 

174,681 
2,036,481 
1,876,537 
1,240,042 

755,038 
519,975 
608,761 
391,055 
343,151 

114,330 
112,900 
36,443 
"8,613 



79,894.295 

371,902 

1,632,699 
10,609.066 
11,567,792 

9,667.407 

8.209,757 
5,736,491 
7,467,093 
5,968,063 
7,964,903 

3.299,869 

4.001.755 

1,939,621 

"1,437,878 



57,275 

516,435 
6.706.361 
11,172.063 
9,591,779 

8,096.836 
6,683.226 
7,333.144 
6,871.217 
7,946.169 

3,274.614 

3,982.026 

1,937.209 

"1,431,314 



4,560,263 

26,363 

249,687 
969,877 
786,094 
623,306 

402,661 
299,394 
362,743 
301,241 
275,835 

101,776 
99,335 
33,387 

"8,344 



943 

74,937 
749.928 
744.021 
616.307 

397.405 
296.033 
381.691 
294,502 
273.761 

100,790 
99.079 
33,363 

"6,339 



26,180,849 

152,430 

225.010 
1,323,273 
1,754.686 
1,822.585 

1,334.345 
1.436,369 
1,976,927 
2,122,813 
3,582,624 

2,137,836 

2.932,834 

2,502,026 

"2,878,099 

25,270,122 

69,200 

73.621 

979,441 

1,665,720 

1,813,671 

1,303.758 
1,392.224 
1,957.627 
2,042.453 
3,534.659 

2,131,099 

2,929.716 

2,499,634 

"2,877.199 



3,995,778 

23,256 

214,139 
798,372 
689,541 
634,006 
344,027 
280,606 
335.241 
276,297 
263,872 

97,897 
97,504 
32,746 
"8,272 



3,594,975 

866 

64,904 

620.926 

658.805 

532.552 

338.771 
277.446 
334.389 
269.558 
261.788 

96.711 
97.248 
32,725 
"6.267 



149,e 

198,629 
1,224.024 
1,664.879 
1.742.765 

1,283.853 
1,395,012 
1,919,857 
2,076,639 
3,539,252 

2,121,137 

2,916,357 

2,496,260 

"2.876,651 

24,749,278 

69,037 

65,912 

906.086 

1,579,767 

1,733,952 

1,263,655 
1,361,213 
1.901.676 
1,998,963 
3,491,443 
2,114,497 
2,913,265 
2,493.669 
"2,875,753 



1,586,275 4,295,436 



468,974 910,727 



400,803 857,925 



5,268,593 

21.688 

366,624 
1,424,474 
1,062,715 

763,345 

481,136 
274,414 
360,580 
230,491 
166,957 

46,514 

36,533 

"14,120 



467 

61,406 

1.046,041 

1,039,526 

767,101 

477,146 

274,41 

356,525 

227.113 

165.646 

46.460 

36,479 

"14,107 



776,960 



36,226,469 

74,636 

1,078.139 
5,338,402 
6,168.603 
5,617,375 

4,178,375 
2.769,112 
4,094,613 
3,068,165 
2,214,1 

648,003 

560,944 

"375,702 



33,391,338 

5,831 

116,227 
3,646,689 
5,967,924 
5,570,310 

4,169,066 
2,789,112 
4,043,583 
3.086,620 
2,213,491 

647.475 

559.525 

"375,496 



20,471 

334.662 
1,396,615 
1,071,235 

758,236 

479,874 
262,764 
356,353 
226,764 
161,336 

46,369 

36,902 

"13,910 



4,431,307 

463 

61 ,406 

1 ,028,792 

1.028,046 

751.992 

475.662 
262.764 
352.298 
223.386 
161.225 

46.305 

36,848 

"13,898 



69.026 

747.684 
5,093,523 
6,927.952 
5,392,312 

4,078,169 
2,645,091 
3,629,657 
2,863,100 
2,163,596 

612,660 

463,318 

"284.200 



31,825,268 

6.679 

116,227 
3,745,019 
5.744,106 
5.345,248 

4,068,849 
2,645.091 
3,782.017 
2,862,009 
2,152.908 

612.191 

461,899 

"284.026 



732,074 2,335,222 



Individual Returns/ 1982 

Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross 
Income — Continued 



71 



(All figures are estimates basec 


on samples — money amounts 


are in tfiousands of dollars) 




















Rent net income 
less loss 


Royally net income 
less loss 


Estate or trust 
net income less loss 


All oiner sources net 
income less loss' 


Total statutory 
adjustments 


Returns with zero 
bracket amount only 


Returns with 
Itemized deductions 


Size of adiusled gross income 


Number 

of 
returns 


Amount 


Number 

01 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Zero 
bracket 
amount 


Number 

of 
returns 


Total 

Itemized 
deductions 




1231 


(24) 


(25) 


(26) 


(27) 


128) 


(29) 


(30) 


131) 


(32) 


1331 


(34) 


135) 


136) 


All returns, total 


1,715,719 

43.092 

188.410 
348.771 
285.889 
206.059 

110.547 
85.862 

154.953 
83.771 
99.634 

42.715 
45.956 
14.947 
"4.093 

1,380,331 

611 

22,276 
243,514 
277.218 
197,842 

109.656 
86,544 

154.561 
83,753 
97,551 

41,675 
45.900 
14.930 
••4.090 

335,38a 


3,797,350 

- 223.469 

- 85.223 
349.393 
406.619 
465.364 

102.011 
189.111 
237.757 
416.520 
539.935 

256.958 

628.314 

386.944 

••127.115 

3,888.014 

3.745 

9.613 
215.280 
387.652 
421.192 

102.634 
189.654 
240.561 
416.750 
494.769 

262.487 

629.263 

387.112 

••127.102 

- 90,665 


308,654 

3.662 

12.505 
39.238 
65.123 
22.146 

27.316 
13.422 
25.063 
29.179 
33.948 

10.511 
15.859 
••9.682 

276,643 
222 

■•88.839 
21.778 

27.269 
13.421 
25.959 
29.162 
33.947 

10.511 
15.858 
••9.677 

32,011 


2,747,572 

19.109 

1 1 .685 
27.857 

132.271 
109.800 

123,822 
64,346 
170,000 
198,930 
337,389 

100,889 

450,346 

••1,001.128 

2,665,251 

5.621 

••139.368 
87.351 

110.571 
64.317 
169.708 
198.922 
337,389 

100,889 

450,090 

••1.001.025 

82.322 


284,108 

1.541 

■4,992 
27,418 
35,436 
21,565 

■27,508 
■14,967 
25,820 
34,440 
45,452 

16,082 

19.377 

6,962 

••2.548 

266,308 

78 

•22.137 
34.717 
21.565 

•27,508 
•14.967 
25.820 
31.078 
43.479 

16.082 

19.377 

6.956 

•■2.544 

17,800 


2,648,383 

3.055 

•27.256 
27.558 

107.435 
45.406 

•164.546 
•113.690 
226.361 
398.542 
415.334 

218.993 

413.040 

227,782 

••259.185 

2,539,482 

993 

■7.497 
107,105 
45.406 

•164.546 
■113.890 
226.361 
342.073 
413.334 

218.993 

413.040 

227,637 

■•258,608 

108,901 


1,375,818 

32,173 

59,600 
212,774 
212,761 
157,043 

134,216 
111,340 
147,979 
99,072 
101.264 

40,078 
44,640 
17,557 
••5,301 

1,164,452 

75/ 

•922 
124,275 
192.067 
155.617 

129.207 
111.340 
147.869 
95.694 
100.186 

39.092 
44.585 
17.545 
■■5.296 

211,366 


308,961 

- 699.909 

-66.569 
94.428 

285.951 
40.161 

84.666 
117.383 
106.436 

25.594 
137.373 

-3.957 
145.329 

62.724 
■■-20,649 

1,033,668 

-47,085 

■26 

90,526 

230.641 

113.784 

76,336 
117,383 
106,201 

22,653 
1 36,608 

-3,696 

145,350 

62,597 

•■-17,658 

-724,707 


1,623,305 

5.124 

76.980 
212.899 
241.567 
246,640 
148,197 
155,479 
222,529 
120,063 

93,580 

40,936 

43,576 

■■15,735 

1,461.297 

81 

■5.712 
139.425 
232,910 
244,919 

147,227 
155.142 
222.165 
120,063 
93.468 

40.882 

43.576 

■■15,727 

162,008 


3,134,162 

31,066 

144.245 
280.031 
219.190 
363.163 

237.481 
278.310 
476.760 
301.501 
321.172 

164.118 

207.189 

■•109.938 

2,813,107 

1.746 

•2,019 
155.548 
206.911 
355,745 

236,275 
277,804 
474,486 
301,501 
320,653 

163,434 

207,169 

•■109,796 

321,055 


6,805,260 

718,085 
2,474,706 
1,580,480 

965,554 

417.092 

276,013 

■•373,216 

95 
19 

5,747,585 

179,038 
1.970.465 
1.570.564 

964.452 

417.045 

276.013 

■•369.854 

95 

19 

1.057,675 


18,246,791 

1,004,764 
6,402.893 
4,634.030 
2,903.034 

1,274,557 

854,133 

■■1,173.026 

298 
56 

16,310,065 

405,624 
5,106,218 
4.606,455 
2,899,287 

1.274.396 

854,133 

■■1.161,596 

296 
56 

1.936.726 


3,353,387 

52,435 
544.667 
488.063 
344,063 

376.354 
269.418 
412,086 
317.662 
289.358 

108.469 
107.190 
35.029 
■■6.593 

2,950,371 

■634 
285.992 
430,237 
334.678 

366,769 
265.720 
410.245 
310.923 
287.274 

107.429 
106.880 
35.002 
••6.587 

403,016 


30,168,606 


No adjusted gross income 

$1 under $5 000 


319,913 




2,946,771 


SIO.OOO under $15.000 

$15,000 under $20,000 

$20,000 under $25.000 

$25,000 under $30.000 

$30 000 under $40 000 


2,672,343 
1,761,561 

2,240,126 
1,857,113 
3.055,477 


$40,000 under $50,000 

$50 000 under $75 000 


3,106,563 
3.455.147 




1.886.160 


$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1.000,000 


2.620.529 

2.015.194 

■•2.231.707 


Taxable returns, total 

No adjusted gross income 


26,177,932 
•4.152 


$5 000 under $10 000 


1.024.187 




1.969.343 


$15 000 under $20 000 


1.644.475 


$20 000 under $25 000 


2.083.657 


$25,000 under $30,000 


1.758.789 
2.979,640 


$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 


2.809.642 
3.308.480 

1.796,357 

2.573.698 

2,007.296 

■■2,218.015 


Nontaxable returns, total 


3,990,673 



Footnole(s) al end ol table. 



72 



Individual Returns/1982 



Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross 
Income — Continued 

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





Returns witti itemized deductions — Ckjntinued 


Taxable income 


Income tax 
before credits 


Tax credits 


Size ol adjusted gross income 


Zero bracket 

amount 


Excess Itemized 
deductions 


Number 

ol 
returns 


Amount 


Number 

ot 
returns 


Amount 


Total 


Credit for 
ttie elderly 


Earned income credit 
used to offset 

income lax 
before credits 




Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ot 
returns 


Amount 


Number 

ol 
returns 


Amount 




(371 


081 


139) 


(40) 


(41) 


142) 


(43) 


(44) 


(45) 


(46) 


(47) 


(46) 


(49) 


ISO) 


All returns, total 


3.208,034 


9,300,842 


3,352,669 


20,248,663 


10,013,294 


162,586,924 


8,853,881 


35,910,744 


1,719,871 


590,644 


241,332 


47,077 


38,612 


3.923 


No adjusted gross income 


- 


— 


— 


— 


— 


— 


5 


155 




•• 


_ 


_ 


_ 





$1 under $5,000 
$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 


• 1 7.469 
474.549 
464.652 
343.837 


•13.516 
1.107.530 
1 .340.609 
1.042.065 


52.435 
544.667 
486.063 
343.345 


184,176 
1 .475.069 
1.247.175 

717.414 


735.554 
2.949.255 
2,045.132 
1.309.391 


1.086.881 
13.284.399 
18.186.223 
17.877.359 


194.591 
2.366.573 
2.015.699 
1,307.321 


10,809 

795,871 

1,822.449 

2.279.875 


••25.569 
399.950 
236.722 
196.112 


••754 
43.658 
35.945 
31.692 


•4,993 
144.526 

53.397 
•14.976 


•55 

26.310 

8.535 

•4.418 


38.612 


3.923 


$20,000 under 325,000 
$25,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$60,000 under $75,000 


372.987 
269.268 
410.344 
310.761 
287.346 


1.070.723 
808,523 

1,265,181 
969,360 
882,492 


376.354 
269.418 
412.086 
317.662 
289.358 


1.156.719 
1.045,988 
1.785,507 
2.121.126 
2.567.981 


790,079 
545,281 
631,466 
391,160 
343.931 


14.054.909 
12.135.231 
17.953.043 
14.229.950 
17.116.436 


768,184 
541,921 
631,465 
391,159 
343,930 


2.129,748 
2,071,816 
3.539,309 
3.242.632 
4,788.678 


144.861 
129.610 
177.064 
120.797 
137.944 


26.753 
25.344 
60.407 
27.436 
55.848 


•4.623 
•6.718 
•3.991 
•6,965 
•1,116 


•2.204 
•2,193 
•1.497 
•1,443 
•419 


- 





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


106.488 
106.888 
"43.445 


329.713 

334.422 

"136.687 


108.469 
107.190 
35.029 
"6.593 


1,550.687 

2.285.184 

1.904.993 

••2.204,643 


114.609 
113.111 
••44.325 


7.945.624 

12.354.165 

"16.362.703 


115,474 
113,034 
■•44,325 


2.685.083 

4.836.267 

••7.708,051 


53.606 

64.467 

••33.149 


31.595 

82.884 

••166.128 


•7 


•3 


- 


- 




2.947,622 


6,771,007 


2.949,653 


17,398,650 


8,695,207 


159,773,342 


8,700,703 

5 


35,855,452 

155 


1.566,693 


535,353 


188,678 


38,569 


•30.002 


•3,563 


No adjusted gross income 






$1 under $5,000 
$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20000 


285.577 
430.217 
334,556 


723.586 
1,257.396 
1,019.040 


•634 
285.992 
430,237 
333,960 


•2.691 
299.190 
711.504 
626.052 


179.038 
2.256.062 
2.000.801 
1.299,008 


471.469 
11.490.147 
18.027.149 
17.820,976 


184.030 
2.256,062 
2.000.516 
1 .299.007 


10,464 

781,740 

1.816,011 

2,276,770 


••15.028 
289.439 
221.339 
167.798 


••410 
29.727 
29.507 
28.587 


96.665 
53.397 
•14.976 


17,657 
8.535 
•4.418 


•30.002 


•3.563 


$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 


366,763 
265,571 
410,241 
310,760 
287,235 


1.052.497 
801.742 

1.264.830 
969.360 
882.115 


366,769 
265,720 
410,246 
310,923 
287.274 


1.031,340 
956,541 
1.714,790 
1,839,707 
2,426.231 


783,806 
541,564 
628,003 
391.159 
343.620 


13.986.820 
12.128.063 
17.856.609 
14.229.950 
17.111.720 


783.808 
541.584 
628.002 
391.159 
343.819 


2.121,939 
2.071.770 
3.521.967 
3.242.632 
4.787.551 


140.485 
129.273 
173,601 
120.797 
137.833 


20.944 
25,296 
43,064 
27,436 
54.720 


•4.623 
•6.716 
•3.991 
•6.985 
•1.116 


•2.204 
•2.193 
•1.497 
•1.443 
•419 


_ 


- 


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


106,434 
106.834 
"43.434 


329.530 

334.238 

"136.652 


107,429 
106.880 
35,002 
••8,587 


1.463.335 

2.239,126 

1,897,174 

••2,190,969 


114.555 
113.057 
••44.312 


7.943.255 

12.353.442 

••16.353.742 


115.420 
112.980 
••44,311 


2.684.505 

4.836.185 

••7.703.764 


53.552 

64.413 

••33.135 


31.016 

62,802 

••161,841 


•7 


•3 


- 


•- 




260,412 


S29,834 


403,016 


2.850,013 


1,318,087 


2,813,581 


153,178 


55,292 


153,178 


55,292 


52,654 


8,508 


•8.610 


•360 





Fcx)lnole(s) al end of table 



Individual Returns/1982 

Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross 
Income — Continued 

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



73 



Size of adiusled gross income 



Income tax 
alter credits 



Additional tax lor 
lax preferences 



Total income tax 



All other taxes 



Earned income 

credit used to 

oltset all 

other taxes 



Total tax liability 



Earned income credit, 
refundable portion 



1531 



151) 



All returns, total . 



(62) 



No adjusted gross income 

$1 under $5,000 

S5.000 under S10.000 

S10.000 under 515,000 

S15.000 under 520,000 



$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 5200,000 ... 
S200.000 under $500,000 ... 
$500,000 under 51.000.000 
51.000.000 or more 

Taxable 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 $25,000 . 
525.000 under $30,000 
530.000 under 540.000 
540.000 under 550.000 
550.000 under 575.000 



$75,000 under 5100.000 
$100,000 under 5200.000 
$200,000 under 5500.000 
$500,000 under $1,000,000, 
51.000.000 or more 



184.030 
2,256.062 
2.000.516 
1,298.852 

783,471 
540,832 
627,593 
390,519 
343,458 

115,349 

112,800 

35,608 

6,009 

2,643 

8,697.746 



184,030 
2,256,062 
2.000.516 
1.298.852 

783.471 
540.832 
627.593 
390.519 
343.458 

115.349 

112.800 

35.608 

6.009 

2.643 



35.320.099 

154 

10.054 

752.013 

1.786.504 

2.248.183 

2.100.995 
2.046.474 
3.478,902 
3.215.196 
4.732.830 

2,653.489 
4.753.383 
3,692.365 
1,511,567 
2,337,990 

35,320,099 

154 

10,054 

752.013 

1.786.504 

2.246.183 

2.100.995 
2.046.474 
3.478.902 
3.215.196 
4.732.830 

2.653.489 
4.753.383 
3.692.365 
1.511.567 
2.337.990 



31,102 

982 

•635 
•415 
•305 
•536 

•1.595 
•918 
1.523 
2.367 
4.913 

4.909 

7.205 

3.333 

868 

598 

31,102 

982 

•635 
•415 
•305 
•536 

•1.595 
•918 
1.523 
2.367 
4.913 

4.909 
7.205 
3.333 



267,574 

14.936 

•507 
•2.136 

•479 
•3.875 

•2.260 
•2.272 
5,724 
4.080 
23.898 

14.478 
52.626 
43.559 
34.110 
62.633 

267,574 

14.936 

•507 
•2.136 

•479 
•3.875 

•2.260 

•2.272 

5.724 

4.080 

23.898 

14.478 
52.626 
43.559 
34.110 
62.633 



8,703,931 

982 

184.665 
2.256.477 
2.000.821 
1.299.130 

783.814 
541.733 
628.008 
391.322 
343.859 

115.550 

113.103 

35.766 

6.048 

2.653 

8,703,931 

982 

184.665 
2.256.477 
2.000.821 
1.299.130 

783.814 
541.733 
628.008 
391.322 
343.859 

115.550 

113.103 

35.766 

6.048 

2.653 



35,587,675 

15.091 

10.561 

754.149 

1.786.983 

2.252.058 

2.103.255 
2.048.746 
3.484.627 
3.219.276 
4.756.728 

2.667.967 
4.806.009 
3.735.924 
1.545.677 
2.400.823 

35,587,67: 

15.091 

10.561 

754.149 

1.786.983 

2.252.058 

2.103.255 
2.046.746 
3.484.627 
3.219.276 
4.756.728 

2.667.967 
4.806.009 
3.735.924 
1.545.677 
2.400.623 



Nontaxable returns, total . 



875,132 

14.751 

102.259 
151.736 
137.235 
93.1 

54.675 
56.626 
67,806 
64.741 
62.467 

25.621 

28.938 

••15.131 



671,145 

97 

6.234 
75.341 
123.764 
91.242 

53.705 
56.288 
67.701 
64.741 
62.465 
25.567 
28.883 
••15.117 



203,987 



600,735 

12.715 

21.245 
49.416 
55.835 
42.252 

31. 

43.486 

60.872 

62.434 

82,883 

42,040 

59.892 

••35.775 



533,008 

390 

1.472 
24.769 
49.338 
40.999 

31.069 
42.465 
60.766 
62.434 
82.882 
41.927 
59.126 
••35.371 



67,727 



7.363 
12.632 



4,136 

•122 

1.566 
2.448 



15.636 

280.690 
2.332.872 
2.014.292 
1.301.034 

784.784 
542.071 
628.113 
391,322 
343.861 

115.604 
113.158 
■■44.481 



36,188,408 

27.805 

31.806 

803.565 

1.842.818 

2.294.310 

2.135.145 
2.092.232 
3.545.499 
3.281.710 
4.839.611 

2.710.007 
4.865,900 
•7,718,000 



6,703,931 

982 

184,665 
2.256.477 
2.000.821 
1.299.130 

783.814 
541.733 
628.008 
391.322 
343.859 

115,550 
113.103 
••44.467 



203,987 



36,120,681 

15.480 

12.033 

778.917 

1.836.321 

2.293.057 

2.134.324 
2.091.211 
3.545.392 
3.281.710 
4.839.610 

2.709.894 

4.865.135 

••7.717.596 



67,727 



90,903 

•815 

28.338 
61.750 



19,017 

•54 

5.177 
13.786 



90,903 



'Estimate should be used with caution because of the small number ol sample returns on which it is based. 
••Data combined to avoid disclosure of inlormation for specilic taxpayers 

tData deleted to avoid disclosure ol information tor specific taxpayers Deleted data are included in Ihe appropriate totals 
'Consists ol business or prolession. farm, partnership, and Small Business Corporation net profit less loss 

'Consists ol state income tax refunds, windfall profit lax refunds less net adjustment lor windlall prolil tax withheld, alimony, unemployment compensation in adjusted gross income, and other income less loss. Farm 
rental income is not included in other income less toss It is included in adjusted gross income less deficit 
NOTE Detail may not add to total because of rounding 



74 



Individual Returns/1982 













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Individual Returns/ 1982 

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) 



75 





Number ol 
returns 


Adiusted 
gross income 


Unused zero braci^el amount 


Excess Itemized 
deductions 


Tax table 
income 


Exemptions 


0( adjusted gross income 


Number ol 
felurns 


Amount 


Number ol 
returns 


Amouni 


Number ol 
exemptions 


Amount 




(11 


121 


(3) 


(4) 


(51 


(61 


(71 


(8) 


(91 


Returns with regular tax computation 


84,186,334 

12.793.459 

16.699.735 

13.989.671 

10,031.360 

8.195.656 

6.906.108 

8.487.493 

3.730.675 

2,312.688 

493.034 

392.998 

123.326 

19.007 

7.924 

5,531,502 

39.327 

232.100 

478.046 

591,222 

707.877 

1.369.827 

975.755 

737.948 

205.461 

175.632 

16.279 

1.571 

457 


1,638,020,343 

38.783.213 

125.175.956 

173,446.167 

173.799.313 

184.136.920 

189.839.850 

291.857,310 

165.037,158 

135,246,672 

42,111,749 

52,640,715 

35,302,905 

12.722,517 

17,919,897 

226,200,480 

345,287 

3.014,584 

8.420.519 

13.419.887 

19.566.951 

47.963.799 

43.504.819 

43.920,472 

17.337.835 

22,376,960 

4.479.549 

1.036.741 

792.076 


819,691 

622.292 

146.453 

•39.989 

•718 

•6.719 

•3.360 

•103 

•54 
••3 


1,577,539 

1.236.539 

258,446 

•70,159 

• 1 .034 

•9,268 

•1,841 

•199 

•51 
••1 


28,688,558 

147.569 

1.348.705 

2,563,228 

3,100,473 

3,966,645 

4,328,317 

6,667,005 

3,351,051 

2.205.920 

478.393 

382.805 

121,756 

18,825 

7,866 

3,653,271 

•6,430 

61.675 

92.652 

242.736 

372.168 

981.098 

855,790 

657.897 

194,735 

170.088 

15.820 

1.526 

456 


149,845,580 

160,448 

2,300,248 

5,828.706 

7.965.215 

12.535.941 

15.773.276 

30.727.056 

21.991,605 

22,046,458 

7,736,727 

10,263,522 

6,437.935 

2,425,207 

3,633,236 

23,938,167 

■11,356 

53,970 

144.148 

534.411 

968,466 

3,806,523 

5,021.300 

5.679,481 

2.627.344 

3.804.701 

900.524 

223.732 

162.212 


1,489,348.310 

39,823,815 
123,032,101 
167,595,814 
165,765,893 
171,557.411 
174.035.612 
261.108.144 
143.039.688 
113.196.965 
34,374,836 
42,357,059 
28,855.002 
10.297.308 
14.266.662 

202,240.750 

333.357 

2,958,723 

8.272.088 

12.881.485 

18.596.873 

44,173.155 

38.481.699 

36,239.764 

14.710.310 

16.571.203 

3.579.022 

813.008 

629,864 


202,005,806 

15.909.641 

33.196,014 

32.383,342 

25,463,976 

22,956,490 

21,033.505 

27,709,764 

12.218.515 

7.621.707 

1.631.000 

1,348,436 

424,652 

62,568 

26.065 

16,278,909 

55.746 

515.269 

1.104.625 

1,404.354 

1.877.730 

4.154.367 

3.286.412 

2,440.159 

733651 

640.424 

58.778 

5.573 

1 601 


201,961.385 


Under $5 000 


1 5 908 563 


$5000 under S10000 


33.178.845 


$10000 under $15000 


32.380.282 




25.476,896 


$20000 under $25 000 


22,949,936 




21.028.565 


$30000 under $40 000 


27.707.471 




12.215.999 


$50000 under $75000 


7.621.594 




1,630.863 


$100000 under $200 000 


1.348,063 




424.660 




62.585 


$1,000,000 or more 

Returns with income averaging tax computation 
Total 


26.065 
16.278,777 








55,746 




515,269 


$15000 under $20 000 


1,104.625 




1.404.222 


$25 000 under $30 000 


1.877.730 


$30 000 under $40 000 


4.154.367 


$40 000 under $50 000 


3.285.412 


$50 000 under $75 000 ... 


2.440.169 


$75 000 under $100000 


733.861 


$100 000 under $200 000 


640.424 




58.778 


$500 000 under $1 000 000 


5.573 


$1,000,000 or more 


1.601 




Taxable income 


income subiecl to lax 


Income lax 

belore credits. 

regular compulation 


Tax generaled 


Tax savings 


of adiustGd gross income 


Tolal 


Zero brae 


el amouni 


Numbei ol 
returns 


Amouni 


Number ol 
returns 


Amouni 


over regular 




Number ol 
returns 


Amouni 






(10) 


|tl| 


(121 


(131 


(I'll 


(151 


(161 


(171 


(181 


Returns with regular tax computation 
Total 


1,287,386,925 

23.915.252 

89.653.256 

135.215.532 

140.288.997 

148.617.476 

153.007.047 

233.400.673 

130.822.689 

105.577.371 

32,743.974 

41,008,996 

28,440.342 

10,234.724 

14,260,597 

185,961,974 

277.611 

2.443.454 

7.167.463 

11.477.264 

16.719.143 

40.018.788 

35.195.487 

35.799,595 

13.976.449 

17.930.779 

3.520.244 

807.435 

628.263 


1,288,694,956 

23,924,438 

89,976,250 

135,395,378 

140,473,602 

148,815,727 

153,099,457 

233,558.449 

130.888.819 

105.641.595 

32.767.268 

41,062.730 

28.477.049 

10.269.886 

14.344.309 

178,752,567 

243.539 

2.232.816 

6.747.029 

10.908,646 

16.016,056 

36.650.360 

34.031.610 

34.425.448 

13.424.855 

17,299,946 

3,361,333 

788,109 

622,821 


84,186,334 

12.793.459 

16.699.735 

13.989.671 

10.031.360 

8.196.656 

6,908.108 

8,487.493 

3,730.675 

2.312.688 

493.034 

392.998 

123.326 

19.007 

7.924 

5,531,502 

39.327 

232,100 

478,046 

591,222 

707,877 

1,369,827 

975,755 

737,946 

205,461 

175,632 

16,279 

1.571 

457 


224,525,780 

19,915.331 

40.753,014 

37.724.458 

28.713.516 

24.571,301 

21.723.195 

27.732.155 

12.391.299 

7,636.378 

1.606.579 

1.271.144 

399.686 

61.239 

25,285 

16,936,075 

90,769 

611,795 

1,305,043 

1,653,089 

2,083,081 

4,290,048 

3,170,242 

2,404,486 

681,413 

585,985 

53,478 

5,169 

1.478 


73,798,090 

4.656,038 

14.746,101 

13.780,063 

9,976.669 

8.179.210 

6.899.086 

6.484.476 

3.728,453 

2.312,017 

492,727 

392,813 

123.310 

19,004 

7,923 

5,531,502 

39,327 

232,100 

478,046 

591,222 

707,877 

1,359,827 

975,755 

737,948 

205,461 

175,632 

16,279 

1,571 

457 


240,658,639 

498.661 
5.959.602 
15.233.220 
19,075.817 
22.945.462 
25.547.495 
43.393.648 
26.279,607 
27,471.517 
10.629.452 
15.877,277 
12.760.004 
4.907.970 
7.078,309 

45,515.809 

27,610 

292,547 

1,041,226 

1,923,906 

3,043,673 

8,019,055 

7,825,413 

9,717,056 

4,525,642 

6,627,924 

1,569,466 

390,228 

311,064 


73.798,090 

4,656.038 

14 746.101 

13.780.063 

9.976,669 

6,179210 

5,899.086 

6.484.476 

3.728.453 

2.312.017 

492.727 

392.813 

123.310 

19.004 

7.923 

5.531,502 

39,327 

232,100 

478.046 

591,222 

707,677 

1.369,627 

975,755 

737,948 

205,461 

175,632 

16,279 

1,571 

457 


240,658,639 

496.861 
6.959.602 
15.233.220 
19.075.817 
22.945.462 
25,547.495 
43,393,848 
28,279.807 
27.471.517 
10.629.452 
15.877.277 
12.760.004 
4.907.970 
7.076.309 

42,773,728 

22.033 

251.657 

942.774 

1.766.314 

2.836.760 

7.545.964 

7.387.662 

9.105.762 

4.253.174 

6.495.299 

1.483.256 

374.951 

305,921 









$5 000 under $10000 


— 







$15 000 under $20 000 . .' 


— 


$20 000 under $25 000 


— 


$25 000 under $30 000 ; 





$30 000 under $40 000 


— 


$40000 under $50 000 







— 


$75 000 under $1 00 000 


— 




— 


$200 000 under $500 000 


— 


$500 000 under $1 000 000 . 


— 




_ 


Returns with income averaging tax computation 
Total 


2,742,081 


Under $5000 







5.577 


$10000 under $15000 


40.890 


$15000 under $20000 


98.452 


$20 000 under $25000 


155.591 


$25 000 under $30 000 


206.913 




473.092 


$40000 under $50 000 


437.551 




611.294 




273.457 




332.625 


$200000 under $500000 


66.210 


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


15.277 


$1,000,000 or more 


5.143 



Foolnole(s) al end ot l 



J 



76 



Individual Retums/1982 



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 fjgures are estimates based on samples — money amounts are in thousands of dollars) 





Average lax 
savings 
(dollars) 


Income tan belore credits 


Total 


credits 


Income tax 
after credits 


Additional tax lor 
tax preferences 


Type ol tax cor^putation by size 
ot adiusled gross income 


Number 01 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


Total 




Number of 
returns 


Amount 




119) 


(20) 


(21) 


122) 


(23) 


(24) 


(25) 


125) 


(27) 


Returns with regular tax computation 
Total 


496 

142 

176 

206 

263 

292 

345 

448 

828 

1.331 

1.894 

5,296 

9 724 

1 1 2S3 


73.807,720 

4.662.037 

14.749.676 

13.780.064 

9.976670 

8.179.210 

6.899.140 

8.484.476 

3.728.453 

2.312.017 

492.727 

392.813 

123,310 

19.004 

7,923 

5,531,502 

39,327 

232,100 

478,046 

591.222 

707.877 

1 .369.827 

975.765 

737.948 

205.461 

175.632 

16.279 

1.571 

457 


241.073.746 

525.161 

6.979.841 

15.257.777 

19.082,561 

22,979.489 

25.572.493 

43.492.183 

28.304.226 

27.509.243 

10.656,933 

15,697,908 

12,809,841 

4.920,048 

7.086,042 

42.831,142 

22.033 

253.903 

942.824 

1.773.169 

2.640.254 

7.546.478 

7.401.556 

9.112.392 

4.260.401 

6.503.570 

1,492,856 

375,254 

305,953 


16.879,681 

365.817 

3.639.560 

1.849.903 

1.771.828 

1.926.797 

1.691.316 

2.616.699 

1.330.423 

1.024.019 

276.663 

268.339 

95.960 

16.164 

7.193 

2.001,179 

19.434 

41.018 

1 1 1 .560 

150.109 

166.935 

489.892 

412.085 

346.582 

1 1 6.622 

113.118 

12.012 

1.310 

402 


6,363,421 

23,272 
561,924 
488,509 
464.297 
606,427 
503,623 
883,466 
489.464 
596.691 
279.063 
561.678 
436,441 
196.110 
270,197 

1,490.245 

1.328 

6.182 

36,324 

64.978 

82,872 

225,624 

242,869 

266,349 

173.783 

254.529 

94.463 

23.961 

12.985 


71,473,426 

4.421.542 

13.148.505 

13.545.506 

9.897.673 

8.103.917 

6.868.239 

6.443.639 

3.716.639 

2.296.650 

469.380 

389.795 

122.700 

16.942 

7,899 

5,477.503 

38.032 

229.679 

465.827 

584.778 

701.877 

1.360.403 

965.286 

733.763 

204.850 

174.902 

16.065 

1.566 

455 


234.710.325 

501.689 

6.417.918 

14.769.268 

18.618.264 

22.373.062 

25.066.871 

42.606.697 

27.814.742 

26.912.552 

10.377,850 

15.336.030 

12.373,400 

4,721.937 

6,615.645 

41.340.896 

20,705 

245,722 

904,501 

1.708,192 

2.757,361 

7,320,853 

7,158,667 

8,646.543 

•4.086,616 

6249,041 

1.398.393 

351.293 

292.968 


138,495 

•893 
5.682 
4.783 
6.725 
9,905 
11.615 
13,555 
25.275 
19,060 
25.725 
10.575 
2,739 
1,763 

53,712 

•613 
■1,760 
■ 1 ,839 
2.946 
5.522 
8.808 
6.320 
6.596 
12.489 
3.968 
610 
232 


900,762 




$5 000 under S1O0OO 


•2.830 
4.271 
5.286 

25 164 




$15 000 under $20 000 


$20 000 under $25 000 


$25,000 under $30,000 

530,000 under $40,000 

$40,000 under $50,000 

$50,000 under 575.000 

575.000 under S100.000 

5100.000 under $200,000 

5200.000 under $500.000 

5500 000 under 51.000.000 


17.165 
21,249 
31,041 
60,194 
70,024 
151,490 
157,002 
109 215 




225 830 


Returns with income averaging tax computation 
Total 


356,204 

•7 

•2.953 

•794 

2.010 

10.196 

14.578 

40.021 

34.603 

110.737 

78,971 

33,604 

27.829 


Under S5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25 000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $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 
















AtJdili 


Dnal tax lor lax preterences — Continued 


Total income lax 


Type ol Ian compulation Oy size 


Minim 


m tax 


Alternative 
minimum tax 


Number ot 
returns 


Amount 


As a percent of 






Number ol 
returns 


Amount 


Number ot 
returns 


Amouni 


Income 
subject 
to tax 


Adjusted 
gross income 


income lax 
(dollars) 




(26) 


129) 


(30) 


131) 


(32) 


(331 


134) 


135) 


(361 


Returns with regular tax computation 
Total .. 


72,699 

•261 

•1.197 

1.275 

2.202 

2.097 

5.745 

6.677 

13.008 

13.488 

17.150 

7.285 

1.597 

717 

14,552 

•632 
•338 

•585 
•622 
2.310 
2.752 
5,579 
1.540 
161 
33 


332,112 

•2,771 

•1,374 

2,577 

19,827 

1,627 

8,396 

13,696 

28,773 

27.378 

61.271 

68.300 

39.535 

56.585 

54,349 

•25 

•167 

•571 
•727 
5,695 
6.186 
22.077 
13.622 
3.862 
1.417 


70,657 

•632 
4.485 
3.526 
4.527 
7.887 
6.431 
6.919 
12.619 
6.799 
9.979 
4.247 
1.420 
1.186 

40.378 

•613 
•1.148 
•1.501 
2.946 
4.956 
8.241 
6.028 
3.922 
7.572 
2.727 
506 
216 


568.650 

•59 

2.898 

2.708 

5.337 

15.538 

12.853 

17.344 

51.421 

42.646 

90.219 

88.702 

69,680 

169,245 

301.855 

•7 

•2.928 

■627 

2.010 

9.625 

13.652 

34.327 

28.416 

86,659 

65.349 

29.643 

26.412 


71.503.843 

4.421.542 

13.149.398 

13.548,513 

9.698,804 

8.106,684 

6.670.617 

6.449.070 

3.721.922 

2.302.836 

492.031 

392.133 

123.179 

18.996 

7.916 

5.489.130 

38,032 

229.679 

466.055 

586.279 

704.293 

1.363.016 

967.561 

735.365 

205,327 

175.231 

16.243 

1.570 

457 


235.611,087 

501.869 
6.420.746 
14.773.540 
16.623.549 
22.396.226 
25.086.036 
42.629.947 
27.845.763 
26.992.746 
10.447.674 
15.487.520 
12.530.401 
4.831.153 
7.041.675 

41,697.100 

20.705 

245.729 

907.453 

1.708.986 

2.759.391 

7.331,049 

7,173,266 

8.886.564 

4.121.221 

6.359.777 

1.477.364 

384.797 

320.797 


18.3 

2 1 
7 1 
10,9 
133 
15 1 
164 
183 
21 3 
26 6 
31 9 
37 7 
44 

47 
49.1 

23.3 

8.5 
11,0 
134 
167 
172 
190 
21 1 
256 
307 
36 6 
440 

48 8 
51 5 


14.4 

1.3 
5.1 
8.5 
10.7 
12,2 
13,2 
14,6 
16,9 
20.0 
246 
294 
35,5 
380 
39,3 

18.4 

60 
8,2 
10.8 
127 
14 1 
153 
165 
202 
23 8 
26 4 
33 
37 1 
40 5 


2,799 

39 


Under $5 000 






510000 under $16000 


1.056 




$20 000 under $25 000 


2 733 


$25,000 under $30.000 


3 631 


$30 000 under $40 000 


5 023 


540.000 under 550 000 


7.464 
11 672 


550 000 under 575 000 . . .. 


575 000 under 5100 000 


21 191 


5100 000 under 5200 000 . ■. 


39 409 




101.604 
254.178 
886.652 

7,S38 


5500.000 under SI. 000,000 
51,000.000 or more 

Returns with income averaging tax computation 
Total 


Under S5 000 






$10,000 under $15,000 






1.898 
2 891 


$20 000 undef $25 000 


$25 000 under $30 000 


3.898 

5.352 

7.352 

12.042 

20.058 

35.211 

90.753 

244.938 

701.963 


$30 000 under $40 000 




550 000 under $75 000 


575,000 under $100,000 


5100 000 under $200 000 


5200,000 under $500,000 


$500,000 under $1.000.000 

51,000,000 or more 



'Estimate should be used with caution because o< the small number ot sample returns on which it is based 
"Oala combined lo avoid disclosure of information lor speciiic taxpayers 
NOTE Detail may not add to total because ol rounding 



yl 



Individual Returns/1982 



77 



Table 3.2 — Returns Witti 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 of dollars) 



Size ot adiusled gross income 



All returns 

Total 

No adjusted gross income 

$1 under $5,000 

55,000 under S10.000 

$10,000 under $15,000 

515,000 under 520.000 

520,000 under $25,000 

525.000 under 530.000 

$30,000 under $40,000 

540,000 under 550,000 

$50,000 under 575,000 

575,000 under $100,000 

5100,000 under $200.000 

5200.000 or more 

Joint returns 
Total 

No adiusted gross Income 

$1 under 55.000 

$5,000 under 510,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under 525.000 

$25,000 under 530.000 

$30,000 under 540.000 

$40,000 under 550.000 

$50,000 under 575.000 

$75,000 under 5100.000 

$100,000 under 5200.000 

5200.000 or more 

Nonjoint returns 

Total 

No adiusted gross income 

$1 under $5,000 

$5,000 under 510.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25.000 

$25,000 under 530.000 

$30,000 under 540,000 

$40,000 under $50,000 

$50,000 under 575,000 

575.000 under 5100,000 

5100,000 under $200,000 

5200,000 or more 



Total income tax as a percent ol adjusted gross income 



Number 

ol 
returns 



Adjusted 

gross income 

less delicil 



Total 
income tax 



Under 3 percent 



Number 

ol 
returns 



Adjusted 

gross income 

less delicit 



Total 
income tax 



3 under S percent 



Adjusted 

gross income 

less deficit 



(1) 



121 



(31 



77,035,300 

12,123 

4,432.326 

13,189.509 

13,780.425 

10.366.671 

8,695,633 

7,576.046 

9,813.005 

4,690.669 

3.040.949 

699.472 

569.167 

169.105 

40,269,860 

9,010 

15.421 

1.928.263 

5,097.800 

5,305.180 

5.437.014 

5,706.163 

8,467.468 

4,290.729 

2.744.685 

621.195 

501.316 

145.596 

36,765,440 

3.113 

4.416.905 

11.261.246 

6.682.625 

5.061.491 

3.258.819 

1 ,869,883 

1.345.517 

399,940 

296,264 

78,277 

67,851 

23,509 



1,803,751,051 

- 1.328.878 

17.540.039 

100.917,737 

171.223,326 

179.728,167 

195.497.892 

206.300.541 

336.326.842 

207.641.350 

178.635.352 

59.529.308 

75.060,386 

72.478,990 

1,276,173,388 

-1.097,175 

50,242 

16.252,107 

54.178,134 

92.742,296 

122.538,585 

157.213.327 

292.587.923 

190.246.496 

161.041.952 

52.949.906 

55.951.255 

61,518.341 

527,577,664 

-231.703 

17.489.797 

84,665.530 

107,045.192 

86.985.671 

72.959.307 

51,087.214 

45,736.920 

17.594.654 

17.593.401 

6.579.402 

9.109,131 

10,960.649 



277,597,290 

127.069 
513.848 
6.448.848 
15.024.140 
19.542.439 
24.113.492 
27.652.640 
49.955.126 
35.029.801 
35.892.383 
14.594.818 
21.868.884 
26623,752 

201,905,499 

106,927 

37,321 

456,605 

3.678,706 

7.705,920 

12.637.826 

19.020.814 

41.266.996 

31.342.935 

31.572.300 

12.634.343 

18.885.707 

22.557.098 

75,691,791 

20.142 

476.527 

5,990.242 

11,345.435 

11,836.570 

11,475.556 

8,831.826 

8,698.130 

3,686.866 

4,320,083 

1,960,475 

2,983.177 

4,066.553 



2,740.967 

2.103.958 

886.736 

235.298 

132.879 

63.382 

66.611 

26.246 

21.858 

7.753 

6.536 

975 



1.146,062 

532,026 

214,053 

109,234 

60,753 

59,049 

24,111 

19,043 

7,200 

6,024 

872 

4,018,979 

2.740,957 

957,896 

254,712 

21.245 

23.545 

•2.629 

9.767 

•4.135 

2.815 

•553 

512 

103 



10.396.117 

15,129.705 

10,599,977 

4,015,962 

3.017.035 

1.738.955 

2.425.790 

1,255.666 

1,302,374 

644.739 

814.911 

352.929 

30,671,162 



9.351,459 

7,600,030 

3,656.159 

2.479.154 

1 .557.088 

2.071,046 

1.066.490 

1.139.571 

597.582 

752.649 

289.933 



10.396.117 

6.778.246 

2.999.947 

359.803 

537.881 

•71.678 

354.745 

•189.375 

162.803 

•47.158 

62.252 

62.996 



166.057 

248.350 

182.296 

65.335 

52,174 

29,801 

39,758 

20.557 

17,237 

11.552 

12.492 

5.130 



136.659 
130.688 
50,160 
43.481 
26.687 
36,659 
16,646 
15,299 
10,635 
11,454 
4,412 

355,969 

166,057 

111.691 

51.610 

5,175 

8.593 

•1.114 

3.109 

•3.908 

1.938 

•917 

1.038 

71 



1.348.562 

2,139.631 

1,491.520 

385.444 

207.907 

93.429 

60.914 

33.494 

22.519 

6.834 

4.021 

1,047 



•419 

568,197 

1.148.558 

364.375 

198.127 

65.109 

60.230 

28,179 

21,073 

6,263 

3,666 

845 

3,310,400 

1,348.163 

1.571.434 

343.062 

21.069 

•9.780 

•6.320 

•684 

•5.315 

•1.446 

•571 

355 

201 



5,986.935 

15.049,101 

17,695,701 

6,614,956 

4.532,893 

2.550,776 

2.042,452 

1,450,753 

1,325,538 

584,569 

492,985 

368,999 

37,358,737 

•1,155 

4,688.062 

13.677.704 

6.261.851 

4.422.399 

2.328.372 

2.016.515 

1,229.132 

1,246,359 

534.955 

451.454 

300.670 

21,438,943 

5.987.780 

10,161.038 

4.017.997 

353.105 

•210.494 

•222.406 

•25,838 

•221,620 

•79,169 

•49,634 

41,532 

68,330 



Size of adjusted gross income 



Total income tax as a perceni of adjusted gross income — Continued 



5 under 7 percent 



All 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 $25.000 

$25,000 under $30.000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75.000 

575.000 under $100,000 

5100.000 under 5200,000 

5200.000 or more 

Joint returns 
Total 

No adjusted gross income 

$1 under $5,000 

55.000 under 510,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Nonjoint returns 

Total 

No adjusted gross income 

$1 under 55.000 

$5,000 under $10,000 

$10,000 under 515,000 

515.000 under 520.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under 550.000 

$50,000 under $75.000 

$75,000 under 5100.000 

$100,000 under 5200.000 

$200.000 or more 

Footnote(s) at end of table 



Number 

of 
returns 



Adjusted 

gross income 

less deficit 



Total 
income tax 



7 under 10 percent 



Adjusted 

gross income 

less deficit 



Total 
income tax 



10 under 12 percent 



Adjusted 
gross income 



(10) 



7,300,424 

137,383 

3.242.494 

2.239.180 

797.017 

426.429 

210.384 

159.416 

43.247 

23.908 

5,160 

3.792 

1.014 



3,494,647 



210,580 

1,799.502 

708,276 

356.463 

188.066 

147.613 

41.997 

20.621 

4.931 

3.646 

952 



137.363 

3.031.914 

439.676 

68.741 

57.966 

22.316 

21.803 

•1,250 

3,287 

• 1 .229 

146 

62 



89,573,600 

414.121 

22.236.831 

27.716.798 

13.633.118 

9.450.982 

5.726.505 

5.681.409 

1.930.547 

1,360.530 

522.639 

501.228 

398.793 

59,360,611 



1.989.892 

22,604.522 

12,146.072 

8.205.705 

5.11 9.592 

4.976.765 

1.876.276 

1.184.957 

416.874 

478.232 

359.624 



414.121 

20.246,939 

5.112.277 

1.487.046 

1.245,275 

505.813 

702.644 

•54.271 

175.673 

•105.765 

22.995 

39.169 



25,606 

1,326.830 

1.669.050 

842.150 

582.192 

348.680 

353.044 

115.895 

84.814 

32.266 

29.436 

24.343 



110.402 

1,357.710 

751.400 

505.585 

311.428 

305.069 

112.652 

73.493 

25.572 

28.105 

21.958 



25.605 

1.216.428 

311.341 

90.750 

76.507 

37.252 

47.975 

•3.033 

11.321 

•6.697 

1.331 

2.385 



14,522,686 

145.109 

4.845.093 

3.107.377 

3.098.382 

1.504.979 

877.945 

722.007 

137.604 

63.293 

10.522 

8.499 

1.676 



•266 

1,507.980 

2,727.042 

1.340.411 

606.324 

684.535 

128.14 

57.118 

10.325 

7.766 

1.436 

7,251,199 

144.821 

4.645.093 

1.599.397 

371.340 

164.566 

71.621 

37.372 

•9.663 

5.175 

•196 

713 

240 



493.509 

39.620.864 

39.336.497 

53.545.067 

33.554.529 

24.111.027 

24,330.966 

5,992.051 

3.660.401 

917.535 

1.145.251 

865.526 

154,132,116 

•310 

20.170.523 

47.272.034 

29,907.711 

22.160.983 

23.032.574 

5,584.504 

3,299.082 

900.963 

1.055.488 

747.942 



493.198 

39.620.864 

19.167.974 

6.274.033 

3.546.818 

1.950.044 

1.298,394 

■407,547 

361,318 

•16.572 

89.763 

117,664 



42,223 

3.406.644 

3.271.804 

4.615.352 

2.910.192 

2.132.406 

2.152.037 

516.871 

319.210 

80.662 

95,717 

73,023 

13,287,325 

•30 

1,608,737 

4,057.194 

2.602,771 

1,966.144 

2,037.796 

462.302 

289.681 

79,390 

88.339 

62.941 



42.193 

3.408.544 

1.663.067 

549.156 

307,421 

164.263 

114.241 

•34.559 

29.526 

•1.472 

7.378 

10.062 



11,002,599 

•44.926 

604.050 

3.287.877 

1.666.369 

1.983.793 

1.472.557 

1.117,453 

302,486 

106,379 

9,285 

6,302 

1,120 

5,832,085 



•47 

•6,642 

1.212.462 

1.785.224 

1.372.185 

1.060.741 

285.896 

93.755 

8.413 

5.704 

995 

5,170,514 

•44,928 

804,003 

3,281.235 

553,887 

198,569 

100.372 

55.712 

16.590 

12.624 

•872 

598 

124 



•195.587 

7.471.893 

38.605.345 

33.000.119 

44.339.001 

40.469.216 

37.874.572 

13.189.621 

6.165.591 

794.342 

763.604 

498.554 



•415 

•86.293 

21.860.210 

39.916.785 

37.736.292 

35.937.264 

12,497.871 

5.388.042 

716.597 

699.480 

439.679 

68,089,095 

•195.567 

7.471.478 

38,519.052 

11,139.909 

4.422.216 

2.732.924 

1.937.289 

591.950 

777.648 

•77.745 

64.324 

56.975 



/ 



78 Inciividual Returns/1982 

Table 3.2 — 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 m thousands of dollars! 





Total income Taj as a percent ot aO|usteo gross income — Continued 




12 under 15 percent 


15 under 17 pefceni 


17 under 20 (sercenl 


S<2e ot adjusted gross rncome 


Number 

ot 
returns 


Adjusted 

gross income 

less detiol 


Toiai 
income lajr 


Number 

ot 
returns 


Adiusted 

gross income 

less delTCil 


Total 
income tan 


Number 

ol 
returns 


Adjusted 

gross income 

less defial 


Total 
income lai 


All returns 


(191 


1201 


1211 


(22> 


(231 


(241 


(251 


(26) 


(27) 


Total 


14,335.010 

••46,159 

2,701,806 

2,405.549 

2.277.915 

2.673.620 

3.041.286 

905,739 

246,189 

22,630 

11,942 

2,175 

8,183,395 

"266 
•132 

76.191 

1.622.758 

2.428.961 

2.899.396 

880.966 

239.429 

22.470 

11,108 

1.718 

6,1S1,61S 

45.893 

2.701.674 

2.329.358 

655.157 

244.659 

141,890 

24.773 

6.760 

•160 

834 

457 


364.187.082 

••352,650 

36.403.663 

40.251.426 

51.898.810 

73,140.364 

104,204.464 

39,600.671 

14,034.901 

1.907.124 

1.516.093 

876.915 

260,980,741 

••1.827 

•1.941 

1.495.540 

37.317.385 

66.485.888 

99,520.300 

38.512.150 

13,647,670 

1,892,570 

1,410,289 

695,180 

103.206.341 

350.823 

36.401 .72^ 

38.755.888 

14,581,425 

6,654,476 

4,684,164 

1,088,522 

387.231 

•14.554 

105.804 

181,735 


49.243.575 

••45,907 

4,745,978 

5,532,690 

6.854,249 

9.904,746 

14.201.817 

5.444.294 

1.933.142 

256,859 

205,329 

116,563 

35,313,186 

••244 

•276 

181,424 

4.856,105 

8.998.211 

13.565.06^ 

5.292.185 

1,880.481 

254,861 

190,251 

94.064 

13.930.389 

45.663 

4.745.702 

5.351,267 

1,998,144 

906.535 

636.752 

152.110 

52.662 

•1.998 

15,078 

24,479 


6,648.135 

•11.247 

•718 

58,895 

1,451,145 

653,848 

1,049,419 

2,180,776 

911,385 

294,103 

22.364 

11.973 

2.262 

4,042,778 

•10.616 

•718 

•2.156 

•680 

•7.617 

758.084 

2.054,788 

888,925 

285,117 

21,876 

10,093 

2,108 

2,605,357 

•631 

56.739 

1,450,465 

646,231 

291,335 

125,988 

22,460 

8,986 

■488 

1,880 

154 


207.463.073 

•43,762 

•5.048 

777.746 

26,267,552 

14,626,091 

29,483.613 

74,986.464 

40,309.135 

16,654,413 

1.927.639 

1,542,099 

839.51 1 

151,919,670 

•40.789 

•5.048 

•27.629 

•11,081 

•171.457 

21.521.349 

70,777.776 

39,310,629 

16,105,224 

1,880,125 

1.308,668 

759,895 

55,543,402 

•2.973 

750.117 

26,256,471 

14,454.634 

7,962,263 

4,208,688 

998,507 

549,189 

■47,513 

233,431 

79,616 


33.111,115 

■6,832 

•783 

123,065 

4.167,582 

2,342,705 

4.656.119 

11.988,769 

6.457,687 

2.675.879 

309,283 

247,952 

134.457 

24,262,736 

•6,360 

•783 

•4,453 

•1,768 

•27.612 

3.383.264 

11,319.822 

6,296,738 

2,588.393 

301.697 

210.290 

121,556 

8,848,378 

•472 

118.612 

4,165.815 

2.315.093 

1.272.855 

668.947 

160.950 

87,486 

•7,586 

37,662 

12.901 


5,910,572 

•18 

•4,994 

112.937 

1.448.077 

552,354 

1.720,908 

1,313,775 

670,056 

63.383 

20,747 

3.323 

3,387,883 

••20 

•970 

•3.71T 

•4.275 

1,412.774 

1,243,182 

644.052 

57,427 

18,667 

2.799 

2,522,689 

•■116,959 

1.444,360 

548,079 

308,134 

70,593 

26,004 

5.956 

2.080 

524 


217,267,953 

•101 

•63,278 

2,118,985 

32.588,909 

15.151,131 

61,324,007 

58.515,307 

38.227,793 

5.289,896 

2.578,232 

1,410,314 

151,363.584 

"125 

■18,748 

■84,877 

•125.994 

50,836,319 

55,380,677 

36,669,964 

4,814,278 

2,312.236 

1,120.167 

65.»04.36» 

■•2.163.490 

32.504,032 

15,025.136 

10,487,689 

3,134.431 

1,557.829 

475.618 

265,997 

290,148 


39,9S3,077 






SI under S5 000 




$5 000 under SIOOOO 


•19 


S10000 under S15000 


•11.067 


S15000 under S20 000 


372.239 




5.999.102 




2.799.510 




11,161.056 




10,767.100 




7.118.372 


S75 000 under S100 000 


985.556 


S100 000 under S200 000 


478.545 


S200 000 or nxjre 


260.512 


Joint returns 


27.797,717 








_ 




"23 


SIOOOO under SIS 000 




St 5 000 under S20 000 


•3.529 


S20(X)0 under S25 000 


•15.930 


S25 000 under S30 000 


•21.956 


S3O0O0 under S40 000 


9.216.054 




10,178.298 


S50000 under S75 000 


6,828.201 




898.342 




428.938 




206.445 


Nonjoint returns 
Total 


12.155,360 


No adjusted gross income 

SI under S5 000 




S5 000 under SIOOOO 





SIOOOO under S15000 


••379.772 


S15 000 under S20 000 






5983,171 




2.777.554 




1 .945.001 


S40 000 under S50 OOO , . 


588.802 


S5O0O0 under S75 0OO 


290.171 


S75 0O0 under SIOOOOO ... 


87.214 


S100 000 under S2OO0OO 


49.607 


S200.000 or more 


54.067 



Size ot adjusted gross income 



All returns 



Total income lai as a [jercent ol adjusted gross income — Continued 



20 under 25 percent 



Number 

ol 
returns 



Adjusted 
gross income 



Total 
income tax 



25 under 30 percenl 



Adjusied 

gross income 

less delicii 



Total 
irKome laji 



30 ufxjer 40 (>ercenl 



Adjusted 

gross irKome 

less delicil 



Total . 



No adjusled gross income.. 

SI under SSOOO 

S5.000 under S10.000 

S10.000 under S15.000 

SIS.OOO under S20.000 

S2O.0O0 under S25,0OO 

S25,0O0 under S30,0OO , 

$30,000 under S40.000 

S40.0O0 under $50,000 

S5O,0O0 under $75,000 , 

$75,000 under $100,000 .... 
$100,000 under $200,000.. 
5200,000 or more 



Total . 



Joint returns 



No adfusted gross income 

SI under S5.000 

S5.000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

S20.000 under $25,000 

S25.0OO under S30.000 

$30,000 under $40.000 

$40,000 under $50,000 

$50,000 under $75.000 

$75,000 under $100.000 

SIOOOOO under $200.000 

$200,000 or more 

Nonjoint returns 
Toui 

No adjusted gross income 

SI under $5,000 

55,000 under 510,000 

510,000 under 515,000 

515,000 under 520,000 

S2O.0OO under $25.000 

525,000 under S30.0O0 

S3O,0O0 under $40,000 

540,000 under $50,000 

550,000 under 575,000 

575,000 under 5100,000 

SIOOOOO under $200,000 
5200,000 or more 



1301 



1321 



(331 



•54 

•5.963 

•359 

•13.346 

58.606 

577,076 

646.317 

907.073 

1.129.319 

183.043 

67,365 

7,376 

2,160,390 

•54 
••971 



•226 

•896 

86.252 

766.099 

1.061.397 

176.481 

61.980 

6.034 

1,435,507 



•■5.351 

■13.346 

58.380 

576.180 

560.065 

140.974 

67.922 

6.562 

5.385 

1 342 



•182 

•41.960 

•3.863 

•258.056 

1,357.925 

15,766.970 

22,328,524 

40.826,190 

66.714.295 

15.375.832 

8.385,117 

3,015.021 



•182 
•5.864 



•4,723 

•24,673 

3.346,626 

34,638.472 

62,832,782 

14,816.340 

7,679.248 

2,386.912 

48,338,112 



■■39.959 

•258,056 

1,353,202 

15,742,297 

18.981,896 

6,187,718 

3.881,513 

559.492 

705,869 

626 109 



38,431,346 



•43 

•8,866 

•911 

■54,438 

286,326 

3,322,649 

4,942.583 

8,844,738 

14,868.389 

3,502,353 

1,920,143 

679.908 



•43 

•1.290 



•1,141 

•5,379 

690,765 

7,456,529 

13,978,847 

3,376438 

1,765.840 

537.793 

10,627,280 



••8,687 

•54.438 

285 185 

3,317,270 

4,251,817 

1,388,209 

889,541 

125,915 

164,303 

142,115 



•91 
••36 

•4,244 
80,018 
102,043 
377,675 
232.951 
135.432 
13.179 



•74 
■•19 

•252 
•567 

1.740 

287,105 

218,007 

128,239 

11,417 



73,177,615 



■1,205 
••640 

•115,906 
2,956.447 
4.512.762 
23,787.899 
19.923.058 
16970.343 
4,907,378 



•1.035 
••374 

•6.682 
•20.642 

79.340 
18.446,523 
18,685,071 
16.022.828 
4. 160450 



298,249 15,752,714 



•17 

•3.992 

79.451 

100.303 

90.570 

14.944 

7,193 

1.762 



•171 
•266 

•109.224 
2.935.805 
4.433.442 
5.341.376 
1,237,987 
947.515 
746,928 



19,932,368 



•320 
•■179 

■32.825 
777.626 
1,232,767 
6,364,247 
5,450,014 
4,713,591 
1 .360.288 



•270 
■•102 

•1,854 
•5,700 
22,175 
4,904,597 
5.110,916 
4.447.887 
1.154.602 

4,283,750 



•49 

•76 

•30,971 
771,926 
1,210,592 
1 .459,650 
339.096 
265,704 
205.686 



••987 

•1.332 

•388 

•773 

•97S 

4.339 

4,336 

84,638 

132.721 

274.661 

77.668 



••1.000 

•669 

•858 

•713 

604 

14,993 

86.850 

235,723 

69.681 



••720 

•104 

•121 

•3.626 

3.732 

69.645 

45,871 

38.938 

7,987 



82.313.978 
••544 

•15.317 

■7.647 

■17.525 

•28.409 

146.973 

208.111 

5.339.048 

1 1 .484,768 

37.541.502 

27.524,134 



••14.595 

•15.444 

•25.092 

•26.133 

28.040 

1 .021 .276 

7.615.304 

32,294,938 

24,265,268 



••8.370 

•2.082 

•3.316 

•120.839 

180.071 
4,317.773 
3.869.464 
5,246.564 
3.258.866 



Fooinoie(s) at end ol table 



Individual Returns/ 1982 

Table 3.2 — 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) 



79 



Size ot adjusted gross income 



All returns 



Tolal income lax as a perceni ol aoiusteo gross income — Conlinueo 



40 under 50 perceni 



Adjusted 

gross income 

less deticil 



Total 
income tax 



50 under 70 perceni 



Adjusted 

gross income 

less delicit 



Tolal 
inccme lax 



Total.. 



No adjusted gross income. 

St under S5.000 

55,000 under S10.000 

StO.OOO under 515,000 

5t5,000 under 520,000 

520,000 under 525.000 

525,000 under S30.000 

530,000 under 540.000 

540.000 under 550.000 

550.000 under 575,000 

575,000 under 5100,000 

5100,000 under 5200,000... 
5200.000 or more 



Total.. 



No adjusted gross income . 

51 under 55.000 

55.000 under StO.OOO 

510,000 under 515.000 

515.000 under 520.000 

520.000 under 525.000 

525.000 under S30.000 

530.000 under 540.000 

540.000 under 550.000 

550.000 under 575.000 

575.000 under 5100.000 

5100.000 under 5200.000.. 
5200.000 or more 



Total.. 



No adjusted gross income , 

51 under 55.000 

55.000 under 510.000 

StO.OOO under 515.000 

515.000 under S20.000 
520.000 under 525.000 
S25.000 under 530.000 
530.000 under 540.000 
540.000 under S50.000 
550.000 under 575.000 
575.000 under SI 00. 000.... 
5100.000 under 5200.000.. 
5200.000 or more 



Joint returns 



Nonjoint returns 



•267 

■43 

■358 

283 

1.585 

16.725 

55.636 

55,223 



•267 

•43 

•209 

279 

738 

8.216 

45,453 

19,711 



8,509 
10,183 



32,973.596 



•7.524 

•1.413 

•16.852 

17.871 

135.160 

2.639.212 

30.155.095 

26,496,323 



■7.524 
•1.413 
•9.588 
17.617 
59.847 
1.416.965 
24,983.125 

6.477.272 



•7.264 

254 

•75.313 

1.222.247 

5.171.971 



14,407.711 



•3.672 

•601 

■7.090 

8.007 

59.704 

1.100.932 

13.227.503 

11.569.269 



•3.672 

•601 

•3.948 

7.893 

26.828 

585.674 

10.940.543 

2.638.442 



■3.142 

114 

■32.876 

515.258 

2,286.960 



■103 
•22 

■286 
•■163 

•677 
662 

344 

200 

1.037 

1.443 



■103 
■3 

■278 
•■163 

■659 
662 
335 
177 
343 



1.106 



•9 
•23 
694 
335 



•345 
•154 

■5.448 
■■3.816 

•22.125 
32,321 
21,258 
18,308 

150,954 
1,077,244 



■345 
•27 

■5,300 
•■3,816 

•21.439 
32.321 
20.704 
16.186 
52.303 

836.686 

342.857 



•127 
■148 

■686 

■565 

■2.122 

98.652 

240.558 



736.810 

■235 
•103 

■3.059 
•■2.499 

■13.549 
18.434 
12.067 
9.653 
62,021 

595,191 



■2,962 
■■2,499 

•13,182 
18.434 
11.695 
8.535 
28.189 

461.340 



•367 

•373 

•1.117 
53.832 
133.851 



Total income lax as a perceni ot adjusted gross income — Conlinued 



Size ot adjusted gross income 



70 under 100 percent 



All returns 



Adjusted 

gross income 

less delicil 



Tolal 
income tax 



100 perceni or more 



Adjusted 

gross income 

less delicit 



tolal 

income la 



Total.. 



No adjusted gross income 
51 under 55.000 
55.000 under 510.000 
StO.OOO under 515.000 
515.000 under 520,000 
520.000 under 525,000 

525,000 under 530,000 

530,000 under 540,000 

540,000 under 550.000 

550.000 under 575,000 

575,000 under 5100,000 

5100,000 under $200,000.. 
5200.000 or more 



Total 

No adjusted gross income . 

51 under 55.000 

55.000 under $10,000 
$10,000 under 515.000 
515.000 under 520.000 
520.000 under 525.000 
525.000 under 530.000 
530.000 under 540.000 
540.000 under 550.000 
550.000 under 575.000 
575.000 un,1er 5100,000 
5100.000 under 5200.000 
$200,000 or more 



Total.. 



No adjusted gross income 

51 under 55.000 

55,000 under StO.OOO 
510.000 under 515.000 
515.000 under 520.000 
520.000 under 525.000 
$25,000 under 530.000 
530.000 under 540.000 
S40.000 under 550.000 
550.000 under 575.000 
S75.O00 under $100,000 
$100,000 under 5200.000 
S200.000 or more 



Joint returns 



Nonjoint returns 



•23 

•4 

•36 
38 

•15 
•9 

305 
24 



■133 
••43 



71 
134 



203.149 

•■156 

•259 

•73 

•852 

1.031 

•545 

•395 

18.564 

2.207 

11.1 

167.679 

187,360 

■■145 
••963 



9.634 
154.588 



•12 
••221 



•1.554 
13.291 



■•143 

•201 

•63 

•623 

859 
■498 
■315 
16.309 
2,010 
9,592 
129,736 

147.616 

■■132 

■■7 



6,224 
119.144 



•11 
•■167 

■•107 



17.300 

12.123 

2.197 

1.401 

96 

471 

428 

35 

20 

•12 

80 

17 

55 



13,781 

9.010 

••3.589 

93 
424 
370 

96 
•■24 

69 
■14 
50 
42 

3,519 

3.113 
■■9 

■5 

■47 

■56 

■255 



•489 



•1.368 
10.592 



— 1.251,337 

— 1 .328.678 

4.829 
9.417 
1.216 
8.140 
9.530 
9.072 
686 
•548 
4.666 
1.473 
7.465 
20.497 

— 1.032,350 

— 1.097.175 

••14.235 

1.155 
7,248 
8.304 
2.693 
•■944 

3.987 
•1.194 

6.842 
18.223 

-216,987 

— 231.703 
■•10 

•61 

•893 

• 1 .226 

•6.379 

•■291 

■679 
279 
■622 

2.274 



286.430 
127,069 
29973 
16.692 

3.359 
12.569 
1 7.695 
12.116 

1 635 
•1.127 

8.402 

2.674 
12.411 
40.689 

248.901 

106.927 
••46.443 

2.919 
11.549 
16.101 

5.709 
• • 1 .929 

6.525 
■2.349 
1 1 .236 
37,213 

37,529 

20.142 
■•222 

•439 
•1.039 
• 1 ,594 
•6.407 
••833 

■1.877 

325 

■1.174 

3.476 



'Estimate stiould be used witn caution because ol the small number ol sample returns on which it is based 
"Data combined lo avoid disclosure of mlormation for specific taxpayers 
NOTE Detail may nol add to total because of rounding 



80 



Individual Returns/1982 



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Individual Returns/1982 



81 



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II Mill Ml 



Mill 



'1.81 1 
13.356 
29.956 
46.159 


52.116 
07.013 
36.742 
61.172 
69.386 


24.495 

13.165 

4.501 

680 

301 


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Index of Terms Defined 

Page 

Additional Tax for Tax Preferences 85 

Adjusted Gross Income Less Deficit 85 

Adjustments 86 

Advance Earned Income Credit Payments 86 

Age 65 or Over 86 

Al imony 86 

Al 1 Other Taxes 86 

All-Savers Certificate Interest 86 

Alternative Minimum Tax 86 

B1 indness Exemptions 86 

Business or Profession Net Profit or Loss 86 

Capi tal Assets 87 

Capital Gain Distributions Reported on 

Form 1 040 87 

Capital Gains and Losses 87 

Capital Loss Carryover 87 

Carryover from Prior Years' Deduction 87 

Cash Contributions Deduction 87 

Casualty or Theft Loss, Net 87 

Chil d Care Credit 87 

Contributions Deduction 87 

Contributions Dediction for Nonitemizers 88 

Contributions to Candidates Credit 88 

Credit for Tax on Certain Gasoline, Fuel, 

and Oil 88 

Credit for the Elderly 88 

Credit from Regulated Investment Companies 88 

Credit on 1983 Estimated Tax 88 

Deduction for Working Married Couples 88 

Dependent Exemptions 88 

Disability Income Exclusion 88 

Dividend Excl us ion 88 

Dividends in Adjusted Gross Income 88 

Domestic and Foreign Dividends Received 88 

Earned Income Credit 88 

Employee Business Expenses 89 

Estate or Trust Net Income or Loss 89 

Estimated Tax Payments 89 

Excess Itemized Deductions 89 

Excess Social Security Taxes Withheld 89 

Exclusion of Dividends Reinvested in 

Qualified Public Utility Companies 89 

Exemptions 89 

Farm Net Profit or Loss 90 

Foreign Earned Income Exclusion 90 

Foreign Tax Credit 90 

Forfeited Interest Penal ty Adjustment 90 

Form of Deduction 90 

Fully Taxable Pensions and Annuities 90 

General Sales Taxes Deduction 90 

Heads of Households, Returns of 90 

Home Mortgage Interest Deduction 91 

Housing Deduction 91 

I ncome Averaging 91 

Income Subject to Tax 91 

Income Tax After Credits 91 

Income Tax Before Credits 91 

Income Tax Withheld 91 

Individual Retirement Arrangement 91 

Interest Paid Deduction 91 

Interest Received 92 

Investment Credit 92 

Itemized Deductions 92 



Page 

Jobs Tax Credit 92 

Joint Returns of Husbands and Wives 92 

Marital Status 92 

Medical and Dental Expense Deduction 93 

Minimum Tax 93 

Miscell aneous Deductions 93 

Moving Expense Adjustment 94 

Nontaxable Returns 94 

Other Income 94 

Other Tax Credits 94 

Other Taxpayments 94 

Other Than Cash Contributions Deduction 94 

Overpayment 94 

Overpayment of Windfall Profit Tax 94 

Partnership Net Profit or Loss 94 

Payment with Request for Extension of Filing Time... 94 
Penalty Tax on Individual Retirement Arrangements. . .95 

Pensions and Annuities 95 

Personal Property Taxes Deduction 95 

Political Contributions Credit 95 

Real Estate Taxes Deduction 95 

Refund 95 

Regular Tax Computation 95 

Rent Net Income or Loss 95 

Research and Experimentation Credit 95 

Residential Energy Credit 96 

Royalty Net Income or Loss 96 

Salaries and Wages 96 

Sales of Capital Assets Net Gain or Loss 96 

Sales of Property Other Than Capital Assets Net Gain 

or Loss 97 

Self-Employed Retirement (Keogh) Plan Adjustment... .97 

Sel f-Employment Income 97 

Self -Employment Tax 97 

Separate Returns of Husbands and Wives 98 

Single Persons, Returns of 98 

Size of Adjusted Gross Income 98 

Small Business Corporation Net Profit or Loss 98 

Social Security Taxes on Tip Income 98 

State 98 

State and Local Income Taxes Deduction 98 

State Income Tax Refunds 98 

Statutory Adjustments 98 

Surviving Spouses, Returns of 98 

Tax Credits 98 

Tax Due at Time of Filing 99 

Tax From Recomputing Prior-Year Investment Credit... 99 

Tax Generated 99 

Tax Savings From Special Tax Computations 99 

Taxable and Nontaxable Returns 99 

Taxable Income 99 

Taxes From Special Computations 99 

Taxes Paid Deduction 99 

Taxpayments 100 

Total Income Tax 100 

Total Itemized Deductions 100 

Total Tax Liability 100 

Type of Tax Computation 100 

Unemployment Compensation 100 

Unused Zero Bracket Amount 100 

Zero Bracket Amount 100 



84 



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, proce- 
dures, or policies. Code sections ctted were those in 
effect for 1982. Most of the definitions and explana- 
tions supplied in this section relate to column or stub 
titles used in one or more tables in this report. Some 
provide background or limitations to such titles. 
Therefore, explanations are written to provide informa- 
tion necessary to interpret the statistical tables to 
which they relate. Definitions marked with the symbol 
(#) have been modified from prior reports to reflect 
processing or tax law changes. Section 6, 1982 Forms 
and Instructions, provides further information about 
many of the items in this report. The terms used in 
Section 5 differ substantially from those applicable 
to the remaincfer of the report and are defined sepa- 
rately in that section. 

Additional Tax for Tax Preferences 



The sum of "minimum tax" and "alternative minimum 
tax." Both terms are explained below. 

Adjus ted Gros s Income Less De ficit (#) 

The broadest definition of gross income is all in- 
come from whatever source derived, including (but not 
limited to) the following: 

Compensation for services, including fees, 

commissions, and similar items; 

Gross income derived from business; 

Gains derived from dealings in property; 

Interest, rents, and royalties; 

Dividends; 

Alimony and separate maintenance payments; 

Annuities, pensions, and social security 

payments; 

Income from life insurance and endowment 

contracts; 

Income from discharge of indebtedness; 

Distributive share of partnership gross income; 

Income from an interest in an estate or trust; 

Aid to families with dependent children; 

Prizes and awards; and 

Unemployment compensations. 
Some items are specifically excluded (completely or 
partially) from gross income for income tax purposes. 
In particular: 

Accident and health insurance proceeds, "Black 
Lung" benefits; and casualty insurance pro- 
ceeds; 

Child support payments; 

Cost-of-living allowances paid to U.S. Govern- 
ment employees stationed outside the U.S.; 
Employment agency fees paid directly by the 
taxpayer's employer and relocation payments; 
Federal Employees' Compensation Act payments; 
Gifts, bequests, or inheritances; 
Life insurance proceeds, and Social Security 
payments; 



Meals and lodging provided by the employer for 

the employees' benefit; 

Military allowances and payments to dependents 

military personnel; 

Payments to a beneficiary of a deceased 

employee; 

Payments to reduce the cost of winter energy 

consumption; 

Railroad Retirement Act pensions and railroad 

retirement lump-sum payments; 

Rental allowance of members of the clergy; 

Scholarship and fellowship grants; 

Tax-exempt interest; 

Veteran's benefits; and 

Workmen's compensation. 
Gross income is further rediced by excludable por- 
tions of items reported on Form 1040 to arrive at 
"Total Income" (line 22). Following is a list of such 
exclusions: 

Ordinary and necessary expenses of operating a 

trade or business; 

Expense deductions attributable to rents and 

royalties, and net adjustment for windfall 

profit tax withhel d; 

Expenses of outside salespersons attributable 

to a trade or business carried on by the 

taxpayer; 

Depreciation and deduction allowed life tenants 

and income beneficiaries of property held in 

trust; 

Deductible losses from sales of capital assets 

and other property; 

Excludable portion of the excess of net long- 
term capital gain over net short-term capital 

loss; 

Business net operating loss deductions; 

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 distribution from a qualified pension 

or retirement plan, taxed separately from 

other sources of income at the taxpayer's 

election; 

Limited exclusion of unemployment compensation; 

Exclusion of the portion of pension payments 
that represents a return of the employee's 
cost for the plan; and 

Limited exclusion of qualified foreign earned 
income. 
From Total Income (line 22 on Form 1040) the 

following statutory adjustments are subtracted to 

arrive at Adjusted Gross Income: 

Employee business and moving expenses; 
Contributions to a self-employed retirement 
fund ("Keogh Plan") by the self-employed, and 
to individual retirement arrangements by 
employees or self-employed persons; 
Forfeited interest penalties, incurred by 
persons who made premature withdrawals of 
funds from time savings accounts; 
Alimony payments; 
Reforestation expenses; 

85 



86 



Individual Returns/1982 



Deduction for two-earner married couples; 
Deductions for foreign housing; and 
Certain repayments of supplemental unemploy- 
ment compensation. 
A deficit occurs if the allowable exclusions and 
deductions exceed gross income. 

Adjust ments 
See "Statutory Adjustments." 

Advan jr e Earn ed I ncome Credit Paym ents 

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 addi- 
tional 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 re- 
duction 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 hus- 
bands and wives, the return was considered a return of 
a taxpayer age 65 or over, regardless of whether one 
or two exemptions were claimed. 

Al im ony 

Payments received as alimony or separate maintenance 
were income to the person receiving tnem and an adjust- 
ment 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. 

All Other T axes 

For purposes of this report, this amount represents 
the sum of the self -employment tax, tax from recom- 
puting prior-year investment credit, social security 
taxes on tip income, any penalty taxes on individual 
retirement arrangements (IRA's), and other taxes not 
specified above. This was in contrast to the Addi- 
tional Taxes portion of the Form 1040 itself, which 
was composed of the taxes listed above plus the mini- 
mum 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 non- 
taxable classification of a return. Advance earned 
income credit payments are shown as a separate item in 
computing balance due or refund. (See also "Taxable 
and Nontaxable Returns" and "Total Income Tax" in this 
section. ) 

Al 1 -Savers Certi ficate In terest 

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. 



Alterna tive Min imun 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 1982, three 
graduated rates (zero percent from $0 to $20,000, 10 
percent from $20,000 to $60,000, and 20 percent for 
all alternative minimum taxable income above $60,000) 
were applied to this sum. The result was then reduced 
by income tax after credits, the minimum tax, and tax 
from recomputing prior-year investment credit. 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 tax- 
able income from foreign sources "5ore~?6 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 credit and jobs credit 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 computa- 
tion of alternative minimum taxable income consisted 
of the adjusted itemized 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 casually 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 rec*jced 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.") 

When alternative minimum tax is added to minimum 
tax, the result is additional tax for tax preferences. 
(See also "Minimum Tax.") 

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 investjnent 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- 



Individual Returns/1982 



87 



dered a business expense, but was offset, instead, 
against "other income" on the proprietor's income tax 
return. 

Information on sole proprietorships business receipts 
and expenditures can be found in the Statisti cs of 
Inco me Bulletin , Summer 1984, pages 17 to ^57. 

Capital As sets 

See "Sales of Capital Assets Net Gain or Loss." 

C_api_tal Gain Distributions Reported on Form 1040 

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 distributions directly on 
line 14, 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 
and loss data. (See also "Sales of Capital Assets Net 
Gain or Loss. ") 

Capit al Gains and Losses 

See "Sales of Capital Assets Net Gain or Loss." 
Capital Loss Car ryover 

See "Sales of Capital Assets Net Gain or Loss." 
Carryover from Prior Y ears' Deduction 

See "Contributions Deduction." 



Cash Con trib utions D eduction 

See "Contributions Deduction." 

Casua l ty or Theft Loss, Net 

Each personal casualty and theft loss not compen- 
sated for by insurance was deductible from adjusted 
gross income to the extent that the loss for each such 
casualty or theft exceeded $100. A theft was consid- 
ered to be the unlawful taking and removing of money 
or property with the intent of depriving the owner of 
its use. A casually was defined as a complete or par- 
tial destruction of property resulting from an identi- 
fiable event of a sudden, unexpected, or unusual 
nature, such as a fire or storm. 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 disabled dependents while these taxpayers were 
working. Qualifying expenses included those for ser- 
vices performed within the home (babysitters, maids, 
or cooks). In addition, expenditures paid for the 



care of children under the age of 15 or disabled 
dependents for out-of-home non institutional care were 
qualified for the child care credit. 

The maximum amount of employment-related expenses to 
which the credit could be applied was $2,400 if one 
qualifying child or dependent was involved and $4,800 
if more than one was involved. The credit was equal 
to 30 percent of employment- related expenses for tax- 
payers with adjusted gross income of $10,000 or less. 
The credit was reduced by one percent for each 32,000 
increment of adjusted gross income in excess of $10,000 
up to 328,000. The credit remained at 20 percent of 
expenses for individuals with adjusted gross income of 
328,000 or more. 

The child care credit was not refundable. The amount 
of the credit which could be claimed was limited to 
income tax before credits minus the credit for the eld- 
erly, foreign tax credit, investment credit, and polit- 
ical contributions credit. 

Contribu_tions Ded uction 

Contributions deductible on Form 1040 as an itemized 
deduction from adjusted gross income included gifts in 
the form of cash or property to: 

(1) the United States, a State, or a local govern- 
ment for exclusively public purposes, 

(2) organizations created in the United States or 
its possessions or under the law of the United States 
and operated exclusively for: 

(a) religious purposes, 

(b) charitable purposes, 

(c) scientific purposes, 

(d) literary purposes, 

(e) educational purposes, 

(f) fostering national or international amateur 
sports competition, or 

(g) preventing cruelty to children or animals. 

(3) cemetary companies owned and operated exclu- 
sively for the benefit of their members, 

(4) organizations of war veterans or their auxili- 
aries, and 

(5) domestic fraternal societies operating under 
the lodge system if the contributions were used exclu- 
sively for religious, charitable, scientific, literary, 
or educational purposes, or for the prevention of 
cruelty to children or animals. 

Out-of-pocket unreimbursable expenses that the tax- 
payer paid to do volunteer vork for such organizations 
were also deductible. Individuals who were members of 
a partnership could also include in their contributions 
deductions their pro-rata share of partnership contri- 
butions. 

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 
qualified organizations which were subject to a 20 
percent limitation. When a taxpayer donated tangible 
personal property not used directly in its exempt 
functions, the deduction was the fair market value 
subject to a reduced ceiling. Gifts of capital assets 
not covered by the above situation were subject to a 
30 percent limitation. 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 1982, 
the statistics also include amounts carried over from 
1977-1981 that were within the current year's percent- 
age limitations. 

The number of returns and amount of contributions is 
shown by adjusted gross income in Table 2.1. Data are 
shown separately for taxpayers whose cash and contribu- 
tions were under $3,000 to any one organizations fcol- 
umns 50-51) and for those individuals whose cash con- 
tributions were $3,000 or more to any one organization 
(columns 52-53). 



88 



Individual Returns/1982 



Cont r ib u tions Deduction for Nonitemizers ( # ) 

For Tax Year 1982, indivitluals who did not itemize 
deductions could deduct 25 percent of their first $100 
($50 for married couples filing separate returns) of 
charitable contributions in arriving at their taxable 
income. Formerly taxpayers could only deduct charit- 
able contributions from their adjusted gross income if 
they itemized their deductions. 

Cont r i b u tions to C an di da te s_Cre di_t 

See "Political Contributions Credit." 

Credit for Tax_on _Certaj_nj3^asolJ_n^e^_Fjie]L;_^n^ 

This was a credit allowed in full or in stated 
amounts for Federal excise taxes paid on gasoline, 
special fuels, and lubricating oil when the fuel oil 
was used for: (1) farming purposes, (2) operation of 
public passenger land transportation services (taxicab 
operators of qualified taxicabs), (3) operation of 
intercity, local, or school buses, and (4) nonhighway 
purposes of a trade or business. These taxes could be 
applied as a credit to reduce total income tax liabi- 
lity when the individual return was filed (with any 
amount in excess of total 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. 

C_redit_for the El derl y 

The credit for the elderly was available to all tax- 
payers age 65 or over (within certain income limita- 
tions) and to those taxpayers under age 65 who received 
a taxable pension or annuity from a public retirement 
system (also within certain income limitations). The 
credit equalled 15 percent of the amount determined to 
be subject to the credit, not to exceed 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. 

Cred it from Reg^jU^ted^Jjives^tne^nt^C^qm^anies 

Taxpayers were instructed to include in gross income 
any amounts which were allocated to them as capital 
gain dividends, even if they were not actually 
received. If investment companies paid tax on the 
capital gain, taxpayers were entitled to claim a 
refundable credit for their proportionate share of the 
tax. 

Credit on 198 3 Estimated _Ta x 

This credit was the part of the overpayment of 1982 
tax which taxpayers specifically requested to be cred- 
ited to their estimated tax for 1983. (See also "Over- 
payment. ") 

Deduction for Working Married Couples (#) 

As a result of the Economic Recovery Tax Act of 1981 
a deduction for married couples with both spouses work- 
ing was implemented for tax years beginning after 1981. 
For Tax Year 1982 the amount of this deduction was 
equal to five percent of the lessor of 330,000 or the 
qualified earned income of the lower earning spouse. 

?SH.'2J^?.11 Exemp tions 
See "Exemptions." 



D^i s^ab i 1 i t)i Inco me Excl usion 

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 tax- 
able year, who were totally and permanently disabled 
upon retirement, and who chose not to treat their dis- 
ability income as a pension or annuity. The maximum 
exclusion was figured at a weekly rate of $100 per 
spouse. However, if the taxpayer's adjusted gross 
income before this exclusion exceeded $15,000, 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). 

^JyJ dend Excl usi on (#) 

For Tax Year 1982, a taxpayer could exclude up to 
$100 ($200 on a joint return) of eligible dividends 
from adjusted gross income. For an explanation of 
eligible dividends, see "Domestic and Foreign Divi- 
dends Received." 

Divi dends in Adjusted Gross Income 

Total domestic and foreign dividends less the divi- 
dend exclusion equalled dividends in adjusted gross 
income. (See also "Domestic and Foreign Dividends 
Received" and "Dividend Exclusion.") 

l)omes_ti c__and_Forei_2n_Di.v^i dends Re ceived 

Domestic and foreign dividends received consisted of: 

(1) dividends eligible for the dividend exclusion, 
which were dividends received from domestic corpora- 
tions, either directly or indirectly (e.g., as a bene- 
ficiary of income from estates or trusts, or as a part- 
ner for the taxpayer's distributive share of partner- 
ship profits) and qualifying distributions from real 
estate investment trusts or regulated investment 
companies, and 

(2) dividends not eligible for the dividend exclu- 
sion, which were dividends received from foreign cor- 
porations, tax-exempt farmers' cooperatives, tax- 
exempt organizations, certain trusts that were in 
their final year, corporations most of whose business 
was conducted in U.S. possessions. Subchapter S cor- 
porations, and dividends from certain real estate 
investment trusts. 

Domestic and foreign dividends did not include capi- 
tal gain distributions from regulated investment com- 
panies and real estate investment trusts, nontaxable 
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. 



Individual Returns/1982 



89 



The maximum credit was 10 percent of the first $5,000 
of earned income, or 3500, 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 credit was elimi- 
nated. 

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 a child or a 
descendant of the child, 

(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. possessions, 
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 income tax liabil- 
ity. Thus, even if individuals were not otherwise re- 
quired to file returns, it was to their benefit to do 
so in order to claim the earned income credit. For 
purposes of this report, 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 credits to zero); that used to 
offset all other taxes (limited to the amount needed 
to reduce total tax liability to zero); and the refund- 
able portion. (See also "Advance Earned Income Credit 
Payments.") 

Employee Business Expense s 

An employee was allowed a deduction in arriving at 
adjusted gross income for certain unreirtursed 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 

(4) 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 dedic- 
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 

This was the beneficiaries' share of fiduciary income 
(with the exception of the items described below which 
were reported separately) from any estate or trust. 
Income from estates or trusts included amounts required 
to be distributed and amounts credited to benefici- 
aries' accounts from current-year fiduciary income. 



whether or not actually received, plus any other 
amounts which were properly paid, credited, or required 
to be distributed for that year. 

Also included was the beneficiaries' share of any 
accumulation distribution made in the current year by 
the fiduciary of a complex trust for income accumulated 
in prior tax years. Beneficiaries' share of these dis- 
tributions was reduced by their share of depletion and 
depreciation deductions before reporting the net amount 
as part of adjusted gross income. 

Taxpayers excluded from estate or trust income their 
share of dividends and gains or losses from sales of 
capital assets and other property. Such 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. 

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 1982 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 1981 tax 
liability. 

Exce ss Itemized D eduction s 

This deduction concept represented the amount by 
which total itemized deductions exceeded the zero 
bracket amount (see also "Zero Bracket Amount"). 
Since the zero bracket amount was built into the tax 
tables and the tax rate schedules, only "excess item- 
ized deductions" (and not "total itemized deductions") 
was used in the calculation of taxable income. 

Excess Social Security Taxes Wi thheld (#) 

If the total social security (FICA) tax withheld was 
greater than $2,170.80 for 1982 (31,975.05 for 1981) 
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. 

Exclusion of Dividends Reinvested in Qualified Public 
Utilility Companies 

Taxpayers could choose, under a quali^ing dividend 
reinvestment plan of a domestic public utility, to re- 
ceive a dividend of common stock rather than cash, any 
could elect to exclude up to 3750 per year ($1,500 on 
a joint return) of stock dividends. 

Exemptions 

In the computation of taxable income, a $1,000 deduc- 
tion was allowed for each exemption claimed. 
An exemption was allowed for each taxpayer shown on 



90 



Individual Returns/1982 



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 allwved 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), re- 
ceived more than half of 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, 
did not file a .ioint return with his spouse, and met 
certain citizenship requirements. 

The total nunter 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 
31,000 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 33,300, 
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. 

Farm Net Pro fit 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 live- 
stock (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 24 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 taxation 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 live- 
stock produced solely by the tenant, without material 
participation of the landowner or sublessor in the 
operation or management of the farm— was included in 
rent net income or loss. 

Foreign Earned Income Exclusion (#) 

Taxpayers could exclude from gross income a certain 
amount of their foreign earned income if their tax 
home was in a foreign country and they were either: 
(1) a U.S. citizen and a bona fide resident of a for- 
eign country or countries for an uninterrupted period 
that included a tax year, or (2) a U.S. citizen or 



resident alien who was physically present in a foreign 
country or countries for at least 330 full days during 
any period of 12 consecutive months. For 1982, quali- 
fied individuals could exclude up to $75,000 of foreign 
earned income. (See Dedjction for Expenses of Living 
Abroad in the "Changes in Law" in Section 1.) 

Foreign Tax Credit 

For most individuals 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. possessions and included the taxpayer's share 
of such taxes paid through partnerships and fiduci- 
aries. 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 for- 
eign 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 
two years and then forward five years for use in com- 
puting the credit for those years. 

Additional information can be found in the Supple - 
menta l Report Statjst^ of_ Income — 1976-1979 

Intefnationa T In come and T axes", Foreign Incom e and 
Taxes Repor te d on U.S. T ax _Re turns . 

Forfeite d Interest Penalty Adjustmen t 

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 Decijction 

For purpose of this classification, returns were 
categorized into one of three groups: (1) those with 
nonbusiness itemized deductions, (2) those with a zero 
bracket amount only, and (3) those with no deductions. 
For a return to fall into group one or two, there had 
to be a positive taxable income. Returns in group 
three, those with neither itemized deductions nor zero 
bracket amount only, were either (1) deficit or "break- 
even" returns, since there was no income from which to 
subtract any dedictions, or (2) returns with no item- 
ized deductions and with adjusted gross income less 
than the exemption amount. 

Fully Taxable Pensio ns and Annuitie s 

See "Pensions and Annuities." 
General Sales Taxes Deduction 

See "Taxes Paid Deduction." 
Heads of Households, Returns o f 

These returns were filed by "unmarried" persons who 
furnished over half the cost of maintaining a household 
for the entire year for at least one qualifying rela- 
tive. Unmarried persons, for purposes of this classi- 
fication, were defined as single persons, married 
persons legally separated, certain married individuals 
living apart but not legally separated, or persons 
married to nonresident al iens. "Qualifying" relatives, 
such as children, parents, brothers, and sisters, gen- 
erally 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. 



Individual Returns/1982 



91 



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." 

Housing Deduction (#) 

Individuals qualifying for the exclusion of foreign 
earned income could deduct amounts from gross income 
that an employer paid towards their housing cost up to 
the entire cost of the dwelling if their foreign earned 
income was greater than the maximum exclusion. Anounts 
incurred solely by the inhabitants could be deducted 
from adjusted gross income. Individuals could deduct 
employer-provided meals and lodging if they were re- 
quired, as a condition of employment, to live in a 
camp that was provided by an employer in a foreign 
country. {See Deduction for Expenses of Living Abroad 
in the "Changes in Law" in Section 1.) 

Income Averaging 

A taxpayer, except nonresident aliens, with unusual 
fluctuations in income was able to reduce the tax in 
higher income years by using income averaging. The 
standard income averaging computation permitted a part 
of an unusually large amount of taxable income for any 
one year to be taxed at lower rates, thus resulting in 
a 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 33,000. 

"Averageable income" was the amount by which "ad- 
justed taxable income" (taxable income for the compu- 
tation year) exceeded 120 percent of the average "base 
period income" (the average of taxable income, with 
certain other adjustments, for the four 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 
comnunity 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 the Internal Revenue Code. 

Income Subject to Ta x (#) 

For taxpayers using the regular computation method, 
income subject to tax was the same as taxable income 
(adjusted gross income less the personal exemption 
amount and excess itemized deductions). 

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. 

Income Tax After Credits (#) 

Income tax after credits was equal to "income tax 
before credits" minus the research and experimentation 
credit, credit for the elderly, investment credit, 
foreign tax 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 Cre dits (#) 

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, or 

(2) the income averaging tax. 

"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 T ax Withheld (») 

Tax withheld included amounts deducted from sal- 
aries, wages, tips, and other forms of remuneration. 
An employer could use either the "percentage" or "wage 
bracket" method, both of which were based on graduated 
rates ranging from 12 to 37 percent, or any of the 
alternative methods permitted by the InternSl Revenue 
Service in determining the amount to be withheld. 

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-?P, was included in 
this amount. Tax withheld on certain gambling win- 
nings, as reported on Form W-2G, was also included. 

In dividual Ret ire ment Arrangeme nt (#) 

An Individual Retirement Arrangement (IRA) is a 
savings program that allows a taxpayer to set aside 
money for retirement. An individual could establish 
an (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 Government. The sale of these bonds was 
discontinued after April 30, 1982. Contributions to 
such a plan were limited to the lesser of (1) an indi- 
vidual's compensation for the year, or (2) $2,000 
($2,250 if a nonworking spousal IRA is created), or 
(3) the amount actually paid. Such contributions could 
be deducted from the employee's gross income in arriv- 
ing 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. 

Individuals could set up an IRA to include a non- 
working spouse. To qualify the following conditions 
must have been met: 

(1) The individual must have been married at the end 
of the tax year; 

(2) They must have met the IRA requirements 
discussed earlier; 

(3) They must have filed a joint return; and 

(4) The spouse must not have received any 
compensation during the tax year. 



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 indebteckiess incurred, or 
continued, to purchase or carry property held for 



92 



Individual Returns/1982 



investment) as reported on Form 4952, Investment Inter- 
est 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, and finance 
charges. 

Inte rest 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 mrtual 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. Also, interest earned on an All- 
Savers Certificate, a special tax-exempt savings certi- 
ficate, was eligible for a lifetime exclusion of up to 
$1,000 ($2,000 on a joint return). 

L!l''-??_?Hll Cred it ( #) 

This tax credit equalled 10 percent of "qualified 
investment" in certain new and used depreciable assets 
used for business purposes, chiefly machinery and 
equipment wi th a useful life of three years or more. 
The credit equaled 25 percent of qualified rehabili- 
tation expenditures on certified historical strictures, 
20 percent of qualified rehabilitation expenditures on 
a 40 year old building, and 15 percent of qualified 
expenditures on a 30 year old building. For 1982, the 
credit could not exceed the lesser of income tax lia- 
bility or $25,000 plus 90 percent of tax liability 
over $25,000. 

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 part- 
ners, 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, 
and the credit for the elderly. Amounts in excess of 
these limitations could be carried back three years 
and the remainder carried forward, in general, to the 
succeeding 15 years, for use in computing 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 three years or more and had 
to fall into one of the following nine categories: (1) 
alternative energy property; (2) specially defined 
energy property; (3) recycling equipment; (4) 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; and (9) solar, 
ocean thermal, geothermal , 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 item, 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. 
■1°^ Tax C redi t [») 

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 wages 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 in 1982 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; (4) 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) eco- 
nomically disadvantaged individuals aged 16 to 19 who 
were participants in a qualified cooperative education 
program; (7) ex-convicts who were members of economic- 
ally disadvantaged families, if hired within five years 
of the date of release from prison or date of convic- 
tion; (8) taxpayers involuntarily terminated from em- 
ployment financed in whole or in part under a program 
under Part D of Title II or under Title IV of the Com- 
prehensive Employment Training Act after December 31, 
1980, if hired in Tax Years 1981 or 1982; (9) eligible 
work incentive (WIN) employees for years beginning in 
1982 and (10) a qualified suniner youth employee. Ef- 
fective 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 credit was limited to 
90 percent of the employer's income tax before credits 
less the credit for the elderly, the foreign tax cred- 
it, the investment credit, the political contributions 
credit and the child and dependent care credit. More- 
over, an employer business deduction for wages paid 
had to be reduced by the amount of credit. The credit 
was not applicable with respect to employees for whom 
the employer received on-the-job training payments. 

The credit could be carried back three years, and 
effective for 1981, carried forward fifteen years 
beginning after 1976. 



Joint Retu rns of Husbands and Wives 

These were returns of married taxpayers electing the 
joint return filing status. The income of each spouse 
had to be reported on these returns. 

Marital St atus 

The five marital status classifications were: 

(1 ) joint returns of husbands and wives, 

(2) separate returns of husbands and wives, 

(3) returns of heads of households, 

(4) returns of surviving spouses, and 

(5) returns of single persons (not heads of house- 
holds or surviving spouses). 



Individual Returns/1982 



93 



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 con- 
sidered to be unmarried for the entire year. Each of 
the above classifications is defined under a separate 
heading in this section. 

Medical and Dental Expense Deduction 

In general, medical and dental expenses could be 
claimed as itemized deductions to the extent that they 
exceeded three percent of adjusted gross income. Ex- 
penditures 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 one percent of adjusted gross income. 

Any insurance payment, received on account of medi- 
cal expenses incurred, reduced the amount which could 
be considered as medical expenses actually paid by the 
taxpayer. For Tax Year 1982, the medical and dental 
expense deduction was limited to the largest of one- 
half of the total insurance premiums a taxpayer spent 
for health care (subject to a $150 limit) or medical 
and dental expenses in excess of three percent of 
adjusted gross income. 

Minimum Tax (#) 

This was a 15 percent tax imposed on certain "tax 
preferences." 

The following income and deduction items, which were 
given special treatment in the computation of taxable 
income, were considered tax preferences and were 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; and (c) 
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) Bad 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, gas, and geo- 
thermal wells were chargeable, at the operator's 
option, either to capital or to current expenses. 
However, to the extent that any amount deducted as a 
current expense exceeded the amount that coul d have 
been charged to capital and deducted over the applic- 



able 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. 

(8) Mining exploration and development costs. The 
excess of expenditures for the development or the 
exploration of a mine over the amount that would have 
been allowable if the disbursements had been capital- 
ized and amortized over the 10-year period beginning 
with the taxable year in which such expenditures were 
made were considered a tax preference. 

(9) Circulation and research and experimental 
expenditures. The amounts allowable as a deduction 
for the establishment of a newspaper or other period- 
ical or for research and experimental expenditures 
connected with a taxpayer's trade or business over the 
amount that would have been allowable had such expendi- 
tures been capitalized and amortized ratably over the 
10-year period beginning with the taxable year in 
which such expenditures were made were considered a 
tax preference. 

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 subtract- 
ing total exclusions from recomputed tax preference 
income. 

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. 

Exclusions from total tax preferences took one of 
two forms. The standard exclusion equalled a flat 
$10,000 ($5,000 for married persons filing separately). 
The tax exclusion equalled one-half of the sum of 
income tax after credits, tax from recomputing prior- 
year investment credit, and the penalty tax on prema- 
ture redemption of individual retirement bonds, less 
the special 10-year averaging tax, the multiple recip- 
ient special 10-year averaging method, the tax on ac- 
cumulation distributions of trusts, and penalty taxes 
on self-employed pension plans. The taxpayer could 
take whichever exclusion was more beneficial. 

The minimum tax could be reduced by: 

(1) 15 percent of any 1982 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. 

When minimum tax is added to alternative minimum tax, 
the result is additional tax for tax preferences. (See 
also "Alternative Minimum Tax.") 



Miscel 1 aneous De ductions (#) 

Included under this heading in the statistics were 
personal casualty and theft losses and all specified 
nonbusiness deductions from adjusted gross income for 
which separate categories were not provided on the 
Schedule A. 

On the return form, miscellaneous deductions inclu- 
ded expenses incurred in the collection of income; for 
the management, conservation, or maintenance of prop- 



94 



Individual Returns/1982 



erty held for the production of income subject to tax; 
gambling losses not in excess of winnings reported in 
income; expenses connected with the taxpayer's employ- 
ment {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 adoption 
expenses; and allowable expenses of an employee in 
connection with the employer's business. 

For purposes of the statistics, miscellaneous deduc- 
tions also includes any amount of earned income substi- 
tuted for itemized deductions by taxpayers who quali- 
fied as "dependents with unearned income." (See also 
"Unused Zero Bracket Amount.") 

Mov i ng E xpense Adj us t ment 

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 house- 
hold members in route to the new residence. There 
were no (foliar limitations for these expenses. Other 
allowable expenses, subject to a 33,000 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 33,000 dele- 
tion coul d 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" is used as a residual category 
in the statistical tables and does not relate to a 
line item on a tax form. The category included, in 
general, only those statutory credits which were used 
to offset income tax before credits and could not be 
identified as research and experimentation, child care, 
investment, foreign tax, jobs, political contributions, 
or residential energy credit. Frequently, "other tax 
credits" would be earned income credit. (See also 
"Earned Income Credit.") Amounts of "other tax 
credits," to the extent that they were in excess of 
total tax liability and were refundable, were 
tabulated as part of "other taxpayments." 

Other T axpayments 

"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 Contributio ns D educt ion 

See "Contributions Deduction." 

Overpayme nt 

An overpayment of tax occurred when the "taxpay- 
ments" exceeded "total tax liability," or if the 
taxpayer had any "refundable portion of the earned 
income credit." Overpayments could be refunded; or, 
at the taxpayer's election, taken as a credit on the 
subsequent year's estimated tax; or taken partly as a 
refund and partly as a credit against estimated tax. 
(See also "Credit on 1983 Estimated Tax" and "Refund.") 

Overpayment of Windfa ll Profit Tax 

The windfall profit tax, which went into effect on 
March 1, 1980, was a tax imposed on producers of crude 
oil, but the tax was withheld and reported to the 
Internal Revenue Service by the first purchaser of 
such oil. If the tax was over^wi thhel d in the course 
of the year, the producer could claim a refund on his 
or her income tax return. 

The overpayment could be due to two possible rea- 
sons. Whenever withholding errors occurred, a refund 
of the amounts overwithheld could be claimed by filing 
a Form 6249, Computation of Overpaid Windfall Profit 
Tax, with the Form 1040. Secondly, any over-withhold- 
ing due to the net income limitation could also be 
claimed on the Form 6249. 

The t>*o 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. 

Partner shi p Net Profit or Loss 

Partnership net profit or loss was reported by per- 
sons 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 menfcer 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. 

One of the deductions from partnership gross income, 
the expense dediction, was tabulated and shown sepa- 
rately in this report. Certain qualifying depreciable 
business assets could have been treated as an expense. 

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" repre- 
sent the sum of all income and loss reported from all 
partnerships; i.e., the net amount, on a return-by- 
return basis. 

Additional information for partnerships can be found 
in the Statistics of Income Bulletin, Summer 1984. 

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 



Individual Returns/1982 



95 



four-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 
taxpayers filed their Form 1040, they entered the 
amount paid with Form 4868 to determine any tax still 
due or any overpayment of tax. 

Penalty Tax on Individual Retirement Arran gements ( #) 

Taxpayers could start withdrawing funds from an 
Individual Retirement Arrangement if they were dis- 
abled 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 
unless the individual was disabled. Failure to with- 
draw 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 limitation for the 
year (the lessor of 32,000 or the taxpayer's compensa- 
tion for the year) were subject to an excise tax equal 
to six percent of the excess contribution. (See also 
"Individual Retirement Arrangement.") 

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 16, "Fully taxable pensions 
and annuities," of Form 1040 rather than on line 17, 
"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 17a, "Other pensions and annuities," of the 
Form 1040, with the taxable portion being comjjuted on 
a separate worksheet and entered on line 17b, 'Taxable 
amount." 

When it was possible for the retired employee or a 
survivor to recover the employee's contributions 
within three 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 three years. 

Perso nal Property T axes Deduction 

See "Taxes Paid Deduction." 

Pol itical Contributi ons C redit 

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 spe- 
cial election; a political campaign committee; a news- 
letter fund; or a national. State or local committee 
of a national political party. The credit equalled 50 
percent of the amount contributed, limited to 350 ($100 
on a joint return). 

Real Estate Taxes Ded uction 

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.") 

Regu l ar Tax Compu tation 

Typically, the taxpayer, in ctetermining "tax gene- 
rated," first computed taxable income. Depending on 
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 In com e or L oss 

Rent net income or loss constituted a part of 
adjusted gross income and was determined by deducting 
from gross rent amounts for depreciation, repairs, 
improvements, interest, taxes, commissions, advertis- 
ing, utilities, insurance, janitorial services, and 
any other allowable expenses related to the rented 
property. Rental income from farming operations con- 
ducted solely by the tenant without material partici- 
pation of the landowner was also included here. 



Research and Experimenta ti on 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 
credi ts . 

The credit applied to research in the experimental 
or laboratory sense. It excluded research in the 
social sciences or humanities, or the part funded bv 



96 



Individual Returns/1982 



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. 



Residen tial Energy Credit 

In ordfer 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 expenditures. 
The entire residential energy credit was available for 
qualified items installed in or on the taxpayer's 
principal residence from April 20, 1977, through 
Decenter 31, 1985. A maximum amount was specified for 
each part of the credit, and 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 experimenta- 
tion credit, could be carried over to subsequent years 
through 1987. Before the credit was carried over to a 
subsequent year, however, it could have been used to 
reduce the minimum tax for the current year. 

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 
$300 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 resi- 
dence; however, the construction of the dwelling unit 
had to be substantially completed before April 20, 
1977, in order for the energy conservation expendi- 
tures 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 three years. Energy conservation property 
consisted of insulation, storm or thermal windows and 
doors, caulking or weather- stripping for exterior doors 
or windows, and certain other items (such as an auto- 
matic energy-saving setback thermostat, a 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 1982 credit, a taxpayer who had 
claimed a credit for Tax Years 1978, 1979, 1980, or 
1981 had to further reduce the $2,000 by his or her 
cumulative energy conservation expenditures on the 
same residence. 

The credit for renewable energy source property was 
40 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 $4,000 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 five years. Renewable energy 
source property consisted of solar, wind, and geo- 
thermal energy property. 

The maximum renewable energy source expenditures al- 
lowable in computing the energy credit were $10,000. 
However, in computing the 1982 credit, a taxpayer who 
had claimed a credit for Tax Years 1978, 1979, 1980, 
or 1981 had to further reduce the $10,000 by his or 
her cumulative renewable energy source expenditures on 
the same residence. 



Roy alty 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 othe r than capital 
assets." 

Sala ries and Wages 

Salaries and wages as reported on the tax return were 
amounts of compensation for personal services. Also 
included were conmissions, 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. 

Sale s of Capital Assets Net Gain or Loss 

In general, capital assets for tax purposes included 
all property held for personal use or investment. Ex- 
amples of such assets were personal residences, furni- 
ture, 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 tiitfcer, 
coal, domestic iron ore and timber royalties, and un- 
harvested 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 definition 
of capital gains could be denied capital gains treat- 
ment under certain other sections of the Code. Gener- 
ally, these sections denied capital gains treatment 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 the sale of a residence was 
extended from 18 months to two years. Furthermore, the 
one-time exclusion of gains on the sale of a principal 
home was increased from $100,000 to $125,000 for indi- 
viduals who were 55 or 6\ der on the date of the sale 
or exchange, who owned and lived in the property sold 
or exchanged for at least three years out of the five 
year period ending on the date of the sale or exchange, 
and who never excluded the gain on the sale or exchange 
of a home after July 26, 1978. 

The following concepts were used in the computation 
of net capital gain or loss for the purposes of this 
report: 

Net sho r t-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 



Individual Returns/1 982 



97 



be short-term. For 1977, the holding period was nine 
imnths or less while for 1976 and earlier years it was 
six months or less. Short-term gains from current- 
year sales were combined with any short-term capital 
loss carryover, any net short-term gain or loss 
received from partnerships or fiduciaries, gains from 
the sale or exchange of a principle residence held one 
year or less and short-term capital gains from install- 
ment sales. 

Net long - term gain or loss — Gains and losses from 
saTS 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 partner- 
ships, fiduciaries, or Small Business Corporations, 

(2) capital gain distributions of regulated invest- 
ment companies (mutual funds) and real estate invest- 
ment trusts, 

(3) long-term capital loss carryover from prior 
years , 

(4) gains and losses from sales or exchange of assets 
used in a trade or business and involuntary conver- 
sions, 

(5) gains from the sale or exchange of a principal 
residence held more than one year, and 

(6) long-term capital gains from installment sales. 
Short-term c ap ital l oss carr yover- -This carryover 

equalled that portion" of sRbrt-term capital loss 
incurred, but not deducted, in a previous tax year 
because of the limitation to net capital loss claim- 
able, as discussed below under "Net capital loss." 

Long-term capital loss c arryover— This carryover 
equalled tFat portion of Tong-term capital loss 
incurred, but not deducted, in a previous tax year 
because of the limitation to net capital loss claim- 
able, as discussed below under "Net capital loss." 

Net c api tal gain --If the cotrtbination of net short- 
term gaTn 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 

?ains, 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 distributions 
included in adjusted gross income on line 14 of Form 
1040. These distributions were always considered 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- 
tenii 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 zero bracket amount), 
or (c) 33,000 ($1,500 for married persons filing sepa- 
rately). 



Amounts of capital losses in excess of the above 
limitations, whichever was applicable, could be car- 
ried over to subsequent tax years. 

Sal eg_gf 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 partnerships 
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 condi- 
tions. Conversely, under certain other conditions 
gains from the disposition of some property types con- 
sidered to be capital gains could be denied capital 
gains treabnent. 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, defined 
as (1) net earnings from self-employment, but only with 
respect to a trade or business in which personal ser- 
vices 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 con- 
tribution to the plan and of the deduction was the 
lesser of 15 percent of earned income or $15,000. 

Sel f -Employment Income 

See "Earned Income Credit." 



Sel f -Employment Tax (# ) 

This tax, levied under the Social Security system, 
was reported by each individual who had self-employ- 
ment earnings of at least $400 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 1982 was $32,400, reduced by any wages on which 
social security tax had been withheld by any employer. 
The maximum self-employment tax payable was $3,029.40, 
based on the 9.35 percent rate in effect for that year. 
For 1981, the rate was 9.3 percent with the maximum 
amount of earnings being 329,700 and the maximum tax, 
$2,672.10. 



98 



Individual Returns/1982 



Sepa rat e Ret urn s 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 P e rsons, Re turns 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 six 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 Corp o ration Net Profit or Loss 

Net income of a qualified Small Business Corporation 
(defined in section 1371 of the Code), whether or not 
distributed, was taxed directly through each stock- 
holder. 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 stock- 
holders in the year it was earned and could be distri- 
buted during the current year without any further tax. 

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 Business Corporations; i.e., 
the net amount, on a return- by-return basis. 

Additional information on Small Business Corpora- 
tions can be found in Statistics of Income — 1981 
Corpo ratio n 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 taxpayer 
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 Secur- 
ity 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 tax- 
payer 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 
"Geographic Coverage" in Section 1, Introduction and 
Changes in Law. ) 

State and Local Income Taxes Deductio n 
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 (#) 

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 
self-employed retirement (Keogh) plan, forfeited inters 
est penalty, payments to an individual retirement ar- 
rangement (IRA), alimony paid, the two-earner married 
couple deduction, and the foreign earned income 
exclusion and housing deduction. Each of the above is 
described in this section. In addition, statutory ad- 
justments included forestation/reforestation amortiza- 
tion deduction and the repayment of supplemental unem- 
ployment benefits. 

Surv iving Sp ouses, R eturns of 

These returns were filed by widows or widowers whose 
spouse had died during either of the two preceding 
years, who had not remarried, 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 two 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) credit for the elderly, 

(2) foreign tax credit, 

(3) investment credit, 

(4) political contributions credit, 

(5) child care credit, 

(6) jobs credit, 

(7) residential energy credit, 

(8) research and experimentation credit, and 

(9) "other" tax credits. 



Individual Returns/1 982 



99 



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 in "other" tax credits 
under this classification. 

Each of the above is described under a separate 
heading in this section. 

Tax Due at Tim e_of_Filj^ri£ 

"Tax due" was reported on returns where the "total 
tax liability" exceeded the "total taxpayments." 

Tax From Re computi ng Prio r^Year Investm enjt .Cr ed i_t 

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 T ax Computa tions (#) 

In this report, the amount of tax savings is the dif- 
ference between the tax resulting from using the provi- 
sion of the special tax computations (i.e., tax from 
income averaging), and the amount of regular tax that 
would have resulted from not using this provision. 

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 additional 
tax for tax preferences). Some returns classified 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 any other unspecified taxes; however, these 
taxes were disregarded for purposes of this classifica- 
tion, since the first two were considered Social Secur- 
ity (rather than income) taxes, and since the remain- 
ing 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 income 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. 

Taxe s From Sp ecial 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 distri- 
bution from a qualified pension or retirement plan; 

(2) the "multiple recipient special averaging tax" 
(from Form 5544), computed by a taxpayer who received 
a share of a single lump-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 
credit" for 1976, but then sold the new house in 1978 
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. 

Taj< es Pa id Dedu ction 

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 alcoholic 
beverages were not deductible, nor were State and local 
fees for vehicle license plates (unless the fees were 
based on the value of the vehicle) or driver's 
licenses. 

Taxes paid on business property were deducted sepa- 
rately on the schedules for business, rent, and farm 
income royalty, and are excluded from the "taxes paid" 
in this report. 



Taxpayments 

These payments were, generally, made before the 
return was filed and were applied against tax liabil- 
ity to determine any amount payable or refundable at 
the time of filing. They consisted of the following: 

(1 ) income tax withhel d, 

(2) excess Social Security taxes or railroad 
retirement tax withheld, 

(3) credit for tax on certain gasoline, fuel, and 
oil , 

(4) payments on 1982 declaration of estimated tax. 



100 



Individual Returns/1982 



(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 tax- 
payment 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.") 

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 nontax- 
able." 

Total Itemi^zed Deduction s 

Itemized deAictions 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 expen- 
ditures 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 de- 
pendents with unearned income; married persons 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. citi- 
zen during the year); and persons excluding income re- 
ceived from sources in U.S. possessions. Dependents 
with unearned income could substitute their earned 
income, if it was larger than their itemized deduc- 
tions. 

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 Ta x Liabil ity 

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, 

I reduced by the "earned income credit used to offset 
all other taxes" (defined under "Earned Income 
Credit"). For purposes of this report, total tax 
liability did not include any advance earned income 
credit payments. 

Type of Tax Computation {#)_ 

There were two 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 1040, 1040A. 
or 1040 EZ; and 

(2) income averaging, computed on Schedule G, Income 
Averaging. 

Returns with no income subject to tax are shown as 
having "no tax computation." While such returns hav 



no tax generated, they could have had "taxes from 
special computations" (such as the special averaging 
tax, the penalty tax from premature or excess distri- 
butions from self-employed retirement plan, etc.). 

Unemploymen t Compensation (#) 

Taxpayers were required to show amounts received as 
unemployment compensation on their Form 1040, beginning 
in Tax Year 1979. All or a portion of such compensa- 
tion was also includable in adjusted gross income, and 
thus subject to tax. The includable portion was com- 
puted by adding total unemployment compensation to all 
other sources of income, and subtracting out an exclu- 
sion of $12,000 for single, or married taxpayers that 
lived apart from each other and did not file a joint 
return, or $18,000 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 income. Married taxpayers 
filing separately and not living apart were not eli- 
gible for the exclusion. (See also "Changes in Law" 
in Section 1. ) 

Unuse d Zero B racket Amo unt 

This (feduction 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. 

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 deductions was 
less than the appropriate zero bracket amount. (This 
was in contrast to most other taxpayers who could item- 
ize their deductions only if the total itemized deduc- 
tions exceeded their zero bracket amount.) If these 
dependent taxpayers also had earned income (such as 
wages), they could substitute the earned income, if 
larger, for the amount of itemized deductions; the 
amount of any earned income substituted, however, was 
limited to the zero bracket amount. For purposes of 
statistics in this report, those returns for taxpayers 
being claimed as dependents with earned income equal 
to or greater than the zero bracket amount were tabu- 
lated as zero bracket amount only returns. Those re- 
turns with earned income less than the zero bracket 
amount were tabulated as returns with itemized deduc- 
tions, with any specified itemized deductions tabu- 
lated 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.") 



Zero Bracket Amount 

This amount replaced the "standard deduction" which 
was in effect for 1976 and earlier years. For 1982, 
the zero bracket amount was $3,400 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* 



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. In order to make such data available on 
a more timely basis and to a wider audience, since 
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 13 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 
first four text tables contain data on high income 
returns as defined by each of four different income 
concepts, whereas two income concepts, adjusted gross 
income (AGI) and expanded income, are depicted in the 
eight basic tables. One additional table shows the 
numbers of nontaxable, high income returns over the 
four year period ending in 1982. The tables show: 

— the numbers of high income returns (total, 
taxable, and nontaxable) under the various 
income concepts (Tables 5A and 5B); 

— the distribution of taxable income as a 
percentage of total income (Tables 5C and 5D); 

— the numbers of high income nontaxable returns 
and the relative frequency of such returns from 
1979 through 1982 (Table 5E); 

— the frequencies and amounts 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 frequencies with which various itemized 
deductions and tax credits occur as certain 
percentages of income (Table 5.5 and 5.6); and 

— the distributions 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, 5.4, 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." 



Econo mic Income, the Id eal Meas ure 

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 pur- 
pose, 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 $2,000 during the 
year, economists would say that the family has had an 
income of $12,000. 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 achiinistration, illustrates 
some of the problems of measuring income, especially 
for high income individuals. 

Adjusted Gr o ss I ncome 

The concept of "adjusted gross income" (AGI) was 
developed for tax achiinistration. It has never been 
meant to be an accurate measure of so-called economic 
income, and it is well-recognized that AGI is defi- 
cient 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 depreciation deductions in later years 
may raise AGI. The net effect of accelerated depreci- 
ation is to postpone taxes, perhaps indefinitely [1]. 

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 [2]. 

Even though some types of income are excluded, AGI 
may overstate economic income because some expenses 
incurred in the production of income are not deduc- 
tible in the computation of AGI. Most of these ex- 
penses are deductible from AGI in calculating taxable 
income, but only if the taxpayer "itemizes" his or her 
deductions. Expenses which fall into this category 



*Allen H. Lerman, of the Office of Tax Analysis, 
and prepared the text for this section. 



U.S. Treasury Department, designed the tables 



101 



102 



Individual Returns/1982 



include certain employee expenses and expenses attri- 
butable to a taxpayer's investments (as opposed to his 
or her active operation of a trade or business), incl- 
uding, 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 addi- 
tional realized losses must be carried forward to 
future years. 

Redef ining 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 measure 
are available from income tax returns (or from any 
other source) for a cross-section of American tax- 
payers. As a pi^actical matter, any broad income mea- 
sure must be calculated from data already available 
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. 

Omit ted Income 

Tax returns contain information about only a portion 
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 
exclusion of up to $100 per tax return (up to $200 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 amount of such preferences is not 
recorded, since the taxpayer did not have to file Form 
4625 [3]. 

Even after including preference income which is not 
in AGI but which is identifiable on tax returns, sev- 
eral 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 [4]. 

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. More- 
over, 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 over- 
stated. 



Invest me n t_Exg^en ses 

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. However, 
such a liberal deduction from investment-related ex- 
penses 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 underst a ting 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 ex- 
penses 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 securi- 
ties, and non-income-producing assets, such as a vaca- 
tion home or yacht. It is not possible to determine 
what portion of the interest expense should be attri- 
buted to the income-producing assets and, therefore, 
ought to be deductible in measuring income. 

As a result of these problems, it has been necessary 
to set arbitrary limits on the amount of investment 
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 interest; other 
investment expenses such as management fees are in- 
cluded in the miscellaneous category of itemized de- 
ductions. 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 off- 
set 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 inves- 
tment interest can be offset depends on the amount of 
investment income included in the income measure under 
consideration. Investment income consists of inter- 
est, dividends, and net capital gains (or losses). 



Individual Returns/1982 



103 



Table 5A — Returns With and Without Total Income Tax: Number of Returns Classified by Size of Income Under Alternative Concepts 

{All figures are estimates based on samples) 



Size ot income under alternative concepts 



Size ol ad|u5led gross income 



S50.000 

under 
SI 00,000 



SIOOOOO 

under 
5200,000 



8200,000 
Of more 



All Returns 



Under S50.000 

S50.000 under S100.000,,, 
StOO.OOO under 5200,000. 
3200,000 or more 



Size of expanded income 



Size of adjusted gross income plus excluded tax preferences 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



Size of adjusted gross income less investment interest 

Under S50.000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Returns With Total Income Tax 

Size of expanded income 



Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Size of adjusted gross income plus excluded tax preferences 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Size of adjusted gross income less investment interest 

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 adjusted gross income plus excluded tax preferences 

Under $50,000 

$50,000 under 5100.000 

$100,000 under $200.000 

$200,000 or more 

Size of adjusted gross income less investment interest 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



90.751,222 

3.772,700 

606.219 

207.291 

90,585.546 

3,895.909 

635,917 

220,060 

91.002,333 

3.633,613 

542,726 

158.760 



73,823.423 

3,749.621 

604.277 

206.992 

73.662.696 

3.868,370 

633,572 

219,675 

74,064,620 

3.619.755 

541.201 

158.537 



16,927,799 

23,079 

1,942 

299 

16.922,850 

27,539 

2,345 

385 

16.937.513 

13.858 

1.525 

223 



90.631.828 

198.961 

5.596 

1.511 

90,585,546 

243,455 

7,101 

1,794 



73,707,960 

190,829 

5,383 

1.448 

73,662,596 

234,518 

6,677 

1.729 



16.923.868 

8,132 

213 

63 

16.922.850 

8.937 

424 

65 



116.432 

3,551,469 

67,289 

2,140 



3.652.454 

103.599 

3.277 

162.564 
3.595.766 



114.509 

3.536.566 

87.092 

2.134 



3.633.852 

103,345 

3,224 

157,341 
3.583.080 



3.923 

14,783 

•197 

•6 



18.602 

•254 

•53 

5.223 
13.666 



22,037 

507,974 

39,940 



525.217 
45,622 

1.68 
36.272 
532.886 



884 
21,876 
506,468 
39,939 



523.550 
45.617 

1.677 
36.103 
531,387 



■16 
1,506 



1,667 
•5 



169 
1,499 



74 

233 

5,360 

153,700 



192 

575 

9.840 

158.760 



70 

230 

5,334 

163,471 



182 

572 

9.814 

158.537 



3 

26 

229 



10 

3 

26 

223 



•Estimate snould be used witn caution because ol ttie small number ot sample returns on whicti it is based 



104 



Individual Returns/1982 



Table SB — Returns With and Without IModified Total Income Tax: Number of Returns Classified by Size of Income Under 
Alternative Concepts 

(All figures are estimates based on samples) 







S.ze 


0' adjusted gross income 




St;e ol income under allernalive concepts 


Tola! 


Under 
$50,000 


S50 000 

under 
$100,000 


SIOOOOO 

under 
5200,000 


5200,000 
or more 




(1) 


12) 


131 


|4| 


15) 


All Returns 












Total 


95,337,432 


90.637,896 


3,759.330 


570.839 


169,367 


Size of expanded income 

Under 550,000 
S50.000 under SIOO.OOO 
5100,000 under 5200,000 
5200,000 or more 


90,751,222 

3,772,700 

606,219 

207,291 


90.631.828 

198.961 

5,596 

1,511 


118,432 

3,551,469 

87,289 

2,140 


886 

22,037 

507,974 

39,940 


74 

233 

5.360 

163.700 


Size of adjusted gross income plus excluded tax preferences 

Under 550,000 


90,585,546 

3,895,909 

635.917 

220.060 


90,565,546 

243,455 

7.101 

1,794 


3,652,454 

103,599 

3,277 


525,217 
45,622 




350,000 under 5100,000 




5100,000 under 5200,000 




5200,000 or more 


169.367 


Size Of adjusted gross income less investment interest 

Under 550.000 

550,000 under 5100000 

5100,000 under 5200,000 


91.002.333 

3,633.613 

542,726 

158,760 


90.837,896 


162.564 
3,596.766 


1,681 
36,272 
532.886 


192 

575 

9.840 

158,760 


5200,000 or more 


Returns With Modified Total Income Tax 












Total 


78.429,187 


73,946,722 


3,743,459 


569,748 


169,258 


Size of expanded income 

Under 550,000 

550000 under 5100,000 

5100,000 under 5200,000 

5200,000 or more 


73,864.524 

3,752.614 

604.911 

207.138 


73,749,061 

190,830 

5,383 

1,448 


114.509 

3,539,676 

87,138 

2,134 


884 

21.876 

507,049 

39.939 


70 

230 

5,341 

163.617 


Size of adjusted gross income plus excluded tax preferences 

Under S50.000 

550,000 under 5100,000 


73.703.797 

3,871.363 

634,199 

219 826 


73.703,797 

234.519 

6.677 

1.729 

73,946,722 


3,636,644 

103,391 

3,224 

157,341 
3,586,118 


524,131 
45,617 

1,677 
36.103 
531.968 


— 


5100,000 under 5200.000 




5200 000 or more 


169.258 

182 

572 

9.822 

158,682 


Size of adjusted gross income less investment mterest 

Under 550,000 

550,000 under SIOOOOO 

5100,000 under 5200,000 


74.105.922 

3.622,793 

541.790 


Returns Without Modified Total Income Tax 










Total 


16,908,245 


16,891,174 


15.871 


1,091 


109 


Size of expanded income 

Under 550,000 
550,000 under 5100,000 
5100,000 under 5200,000 
5200,000 or more 


16,886,698 

20.086 

1.308 

153 


16,882,767 

8,131 

213 

63 


3.923 

11,791 

■151 

•6 


•4 
•161 
925 

1 


4 
3 

19 
83 


Size of adjusted gross income plus excluded tax preferences 

Under 550,000 


16.881.749 

24,546 

1,718 

232 


16,881,749 

6.936 

424 

65 


15,610 

•208 

•53 


1.086 
•6 




550,000 under 5100,000 , 




5100,000 under 5200,000 




5200,000 or more 


109 


Size of adjusted gross income less investment interest 

Under S50.000 

S50 000 under SIOOOOO 


16.896,411 

10.820 

936 

78 


16,691,174 


5.223 
10.648 


•4 
169 
918 


10 
3 
18 

78 


5100,000 under 5200,000 

5200,000 or more 



"Eslimale should be used with caution because of the small number of sample returns on which il 15 based 



Individual Returns/ 1982 



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106 



Individual Returns/1982 



Table 5E.— Returns with Incomes of $200,000 and Over, 1979-1982, Number and Percent of Returns by Income Concept 
[All figures are estimates based on samples! 



Income 
concept 



All 
returns 



Nontaxable returns 



Number 



Percent of 
all returns 



1979 



All 
returns 



Nontaxable returns 



Number 



Percent of 
all returns 



1980 



Returns with no total income tax: 

Adjusted gross income 

Expanded income 

AGI plus excluded preferences 

AGI less investment interest 

Returns with no modified total income tax 

Adjusted gross income 

Expanded income 

AGI plus excluded preferences 

AGI less investment interest 



Returns with no total income tax: 

Adjusted gross income 

Expanded income 

AGI plus excluded preferences 

AGI less investment interest 

Returns with no modified total income tax 

Adjusted gross income 

Expanded income 

AGI plus excluded preferences 

AGI less investment interest 



(1) 



93,731 
122,231 
129,437 

87,612 



93,731 
122,231 
129,437 

87,612 



(7) 



138,136 
175,092 
186,890 
127,768 



138,136 
175,092 
186,890 
127,768 



(2) 



70 
114 
127 

56 



28 
64 
74 
18 



1981 



(8) 



226 
304 
363 
188 



79 
114 
156 

54 



(3) 



.075 
.093 
.098 
.064 



.030 
.052 
.057 
.021 



f9) 



.164 
.174 
.194 
.147 



.057 
.065 
.083 
.042 



(4) 



117,250 
149,826 
158,836 
109,253 



117,250 
149,826 
158,836 
109,253 



(10) 



169,367 
207,291 
220,060 
158,760 



169,367 
207,291 
220,060 
158,760 



(5) 



143 
198 
242 
120 



56 
114 
154 

36 



1982 



(11) 



262 
299 
385 
223 



109 

153 

232 

78 



(6) 



.122 
.132 
.152 
.110 



.048 
.076 
.097 
.033 



(12) 



.155 
.144 
.175 
.140 



.064 
.074 
.105 
.049 



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 invest- 
ment income. A similar adjustment is also made for 
the dividend exclusion of up to $100 per tax return 
($200 on a joint return). 

Ex^an_ded In come 

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 [5]. Tax preferences that 
are included are the $100 per tax return exclusion for 
qualifying dividends ($200 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 preferences subject 
to the minimum tax [6]. For individuals, the only 
preference income items of significance other than the 



excluded portion of capital gains are the excess of 
accelerated depreciation over straight-line deprecia- 
tion 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 intang- 
ible drilling costs in excess of the amount deductible 
if these costs had been amortized. Because 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 
depreciation on real estate in excess of economic 
depreciation, 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 
alreacjy been discussed. Each of the two other measures 
embodies only one of the two major conceptual differ- 
ences 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 invest- 



Individual Returns/1 982 



107 



merit 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 pref- 
erences are larger or smaller than investment interest. 

The four income concepts are related in the follow- 
ing manner [7]: 



Expanded Income 

= Adjusted Gross Income + 
Investment Interest 



Preferences 



Adjusted Gross Income 

= Expanded Income 
Interest 



- Preferences + 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. 

Fore ign Tax Credrts 

United States income taxes are based on global 
(worldwide) income. Thus, U.S. citizens and residents 
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 country. 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 foreign income taxes are 
called "Foreign Tax Credits" [8]. 

Statistics of Income (SOI) data (which are collected 
as a by-product of tax adninistration) include global 
income as reported on U.S. income tax returns, but SOI 
data usually only include U.S. income taxes after de- 
ducting Foreign Tax Credits. Where taxpayers have 
income from foreign sources, this procedure under- 
states 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 for- 
eign — 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 clas- 
sify 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 liabili- 
ties 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 in- 
stances. 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. 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 5B, 50, 5.2, 5.4, 5.6, and 5.8 repeat 
the contents of the above six tables under the assump- 
tion 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. 



and 



Comparing Exc lusions, Deducti ons , Tax Credi ts , 
Special Tax CompuT affons" " " 

In order to compare the importance of various exclu- 
sions, deductions, tax credits, and special tax compu- 
tations (such as, the minimum tax on tax preferences 
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 hy 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 "tax- 
able income which would yield tax after credits." 

Under this method of equating the value of deduc- 
tions, exclusions, credits, and special tax computa- 
tions, the order in which the various credits and 
special tax computations are calculated affects the 
value of their deduction equivalents. Because the tax 
rate schedules are progressive with successive incre- 
ments to income taxed at successively higher tax 
rates, the deduction equivalent of the credit con- 
verted last to a deduction equivalent will be larger 
(for the same amount of a credit) than the item con- 
verted first. 

The deduction equivalents of tax credits shown in 
Tables 5.5 and 5.6 were computed by assuming that de- 
ductions 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 com- 
parable 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 Before 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 com- 
puted by using the tax rate schedules to calculate the 
amount of taxable income which would have been neces- 



108 



Individual Returns/1982 



sary (when subject to tax under the appropriate, ordi- 
nary tax rate schedule) to yield the given amount of 
tax. 

Unaudited Da ta 

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 cer- 
tain 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 rele- 
vance for high income tax returns. Because 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. 

Numbe rs of High Income Tax Returns 

For 1982, the number of tax returns with incomes of 
$200,000 or more ranged from 158,760 to 220,060 depend- 
ing on the income concept. These numbers represent 
from seventeen one-hundredths of one-percent (0.17 
percent) to twenty three-hundredths of one-percent 
(0.23 percent) of all tax returns filed. 

If only income taxes paid to the United States are 
considered, between 223 and 385 of all high income 
returns (depending on the income measure used) were 
nontaxable in 1982. This represents a change from 
1981 ranging from a two percent decrease to a 19 per- 
cent increase. However, the number of nontaxable 
returns increased more slowly than high income returns 
in general , so that the proportion of high income 
returns which were nontaxable decreased from 1981. As 
measured by expanded income, the number of nontaxable 
returns decreased by two percent from 304 in 1981 to 
299 in 1982, and the proportion of nontaxable returns 
decreased from 0.174 percent in 1981 to 0.144 percent. 
As measured by AGI , the number of nontaxable returns 
increased by 16 percent to 262 in 1982, but the propor- 
tion of such returns declined from 0.164 percent to 
0.155 percent. 

Overall, in 1982, nontaxable high income returns 
represented only a very small proportion (0.140 per- 
cent to 0.175 percent) of all high income returns, and 
as mentioned above, the proportion declined in 1982. 
However, the 1982 decrease represented a reversal of 
the substantial 1980 and 1981 increases from the his- 
torical lows reached in 1979. (See Table 5E. ) Even 
with the 1982 decreases, as measured by expanded in- 
come, a high income return was 55 percent more likely 
to be nontaxable in 1982 than it was in 1979. As meas- 
ured by AGI, the probability that a high income return 
would be nontaxable had increased by 107 percent. 

If nontaxabil ity is measured by worlcWide income tax 
liabilities, only 78 to 232 high income returns were 
nontaxable. Thus, treating Foreign Tax Credits as if 
they represent tax payments reduces the numbers of 
nontaxable returns (and the probability of being non- 
taxable ) by 40 percent to 65 percent, depending on 
the income concept used. Both the numbers of non- 
taxable returns and their proportion of all high 
income returns increased from 1981. As measured by 
expanded income, the number of nontaxable returns 



increased by 34 percent from 114 to 153. As measured 
by AGI, the nuntier of returns increased by 38 percent 
from 79 in 1981 to 109 in 1982. 

As measured by worldwide income tax, the probability 
of being nontaxable increased in 1982 under all four 
income concepts. This increase continues a general 
pattern of increases from the 1979 lows. Thus, by 
1982, a high income tax return was from 42 percent to 
133 percent more likely to be nontaxable than in 1979. 

In 1982, there were 207,291 income tax returns with 
expanded incomes of $200,000 or more. Of these, 299, 
or 0.144 percent, had no U.S. income tax liability, 
but only 153, or 0.074 percent showed no worldwide 
income tax liability. 

There were 159,367 tax returns with AGI of $200,000 
or more. Of these 262, or 0.155 percent, paid no U.S. 
income tax, and 109, or 0.064 percent, had no world- 
wide tax liability. 



NOTES 

[1] The Internal Revenue Code defines AGI as all gross 
income that is not specifically excluded or re- 
duced by statutory adjustments. Among the exclu- 
sions are (1) trade or business deductions (in- 
cluding 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 at- 
tributable to rents and royalties, (5) the mov- 
ing expenses adjustment, and (6) deductions for 
contributions to individual retirement arrange- 
ments (IRA's) and H.R. 10 (Keogh) retirement 
plans. 

[2] 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. Simi- 
larly, 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 govern- 
ment debt, social security benefits, workers' com- 
pensation benefits, and most types of welfare 
benefits. 

[3] 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 tabu- 
lated in Tables 5.1 and 5.2, include the follow- 
ing 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 prop- 
erty and property subject to a lease; the excess 
of rapid amortization allowable on certain capi- 
tal expenditures (such as pollution control facil- 
ities) 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 



Individual Returns/1982 



109 



income which has been omitted; hence, it has not 
been counted as a preference item in calculating 
a broader measure of income. 

[4] The omission of social security benefits and cer- 
tain other items is relatively unimportant for 
high income taxpayers. 

[5] For the sake of brevity, "investment interest to 
the extent that it does not exceed investment 
income" is called "investment interest." 
"Investment interest in excess of investment 
income" is called "excess investment interest." 



[6] See footnote 3. 

[7] 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 tax- 
payments so excluded. 



110 



Individual Retums/1982 



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cSSSx 











« c -o 
Sil 5 



^1 
o 3 

si 2as» 

J E »1 ra o 

- » o =^c E 

3 ra - 9 (u -^ 

55f ,? 



a s £ 5) « 



0) (U ! 

E E- 

o o i 



*3 



2 o 

O 13 



114 Individual Returns/1982 

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 

(All figures are estimates based on samples) 



item with second largest lax etlecl 



Numbe' ol 
returns 



Percent ol 
total 



Item with the largest lax eltect 



Interest paid deduction 



Percent o' 
total 



Taxes paid deduction 



Percent ol 

lOlell 



Conlnbutions deduction 



Percent ol 
total 



Medical and denial 
expenses deduction 



Percent ol 
total 



Returns With Total 
Income Tax 



Returns with adjusted gross income 
$200,000 or more 



Total. 



Interest paid deduction 

Taxes paid deduction 

Conlnbulions deduction.. . . 

Medical and dental expenses deduction 

Net casualty or thefi loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns with expanded income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft toss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 



Returns Without Total 
Income Tax 

Returns with adjusted gross income 
S200,000 or more 



Total . 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns with expanded income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 



169,105 

44.607 

51.316 

38.193 

1.822 

943 
15.429 

925 
11.716 

504 
3.650 



206.992 

54.800 
59,017 
46.724 

2,906 

929 

19.348 

1.061 

13.609 

461 

6.137 



262 

80 
48 
20 
6 
3 
24 



299 

65 
42 
18 
5 
3 
22 
3 
6 



100.0 


44.658 


264 


— 


30 J 


28,662 


22 6 


7.459 


1 1 


267 


06 


77 


91 


2.810 


05 


162 


65 


3.807 


03 


96 


22 


1.318 


100.0 


52,024 


26 5 


— 


285 


31,618 


22 6 


9,034 


1 ^ 


471 


04 


95 


9; 


2,926 


05 


112 


66 


3,836 


02 


7 


39 


3,924 



100.0 

30 5 
183 
76 
23 
1 1 
92 
1 5 
38 
04 
25 2 



100.0 

21 7 
140 
60 
1 7 
1 
74 
1 
20 
03 
44 8 



26.4 


78.846 


— 


33.400 


64 2 


— 


167 


27.840 


06 


867 


02 


635 


63 


9,802 


04 


51C 


85 


5,591 


0? 


io; 


30 


98 


25.1 


95.150 





38,531 


60 e 


— 


174 


33,752 


OS 


1,742 


02 


59! 


56 


13,034 


0? 


60C 


74 


6,634 


— 


104 


75 


154 



13.7 

41 7 
167 



139 
83 
194 



27 3 
6 1 



46.6 

42 4 




124 
06 

7 1 
1 
1 



46.0 

40 5 



06 
137 
06 
7,0 
0.1 
0,2 



6.1 

375 

63 
63 
125 
37.5 



6.7 

40 



100 
30 



24.093 

5.174 
14.291 

446 

140 

2,108 

55 

1.799 

18 

62 



26.568 

5.643 
17.107 

446 

141 

2,521 

55 

2.356 

1 



14.2 

21 5 
593 



13.8 

20 5 
599 

1 6 
05 
88 
02 
82 
01 
0,3 



3.1 

37 5 
125 



37,5 
12.5 



2.3 

28 6 

143 



42 9 
143 



1.490 

211 
909 
100 



2.24B 

536 

1,235 

100 



233 
144 



0.9 

14 2 

61 

67 



1.1 

23 6 
54 9 



1.1 

100 



75 
25 



Foolnole(s) al end of lable 



Individual Returns/ 1982 115 

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 

(Alt figures are estimates based on samples) 



item with second largest tax effect 



Item Willi ttie largest tax effect — Continued 



Percent of 
total 



Miscellaneous deduction 



Number of 
returns 



Percent ol 
total 



Foreign tax credit 



Number of 
returns 



Percent ol 
total 



Investment credit 



Percent ot 
total 



Percent ol 
total 



Return With Total 
Income Tax 

Returns trvith adjusted gross Income 
$200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or ttieft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns with expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or ttteft loss deduction 

Miscellaneous deduction 

Foreign lax credit 

Investment credit 

Jobs credit 

No second largest item 



Returns Without Total 
Income Tax 

Returns wittt adjusted gross Income 
$200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns vvlth expanded income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

fi^edical and dental expenses deduction 

Net casualty or tfteft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 



342 

213 



369 

221 

107 
11 



0.2 

62.3 

257 

3.2 



0.2 

59,9 
29,0 

3,0 



7.6 

300 
350 
10.0 
15,0 

50 



21.4 

6.3 
10 
31 
4 7 

1.6 

16 

71 9 



5,522 

1,546 

2,443 

876 

153 

70 

64 

311 



7.500 

2.425 

3.014 

1.380 

153 

72 

64 
335 



3.3 

28.0 

44.2 

15.9 

2.8 

1.3 

1.2 
5.6 



3.6 

32.3 

40.2 

164 

2.0 

1.0 

0.9 
4.5 



3.1 

25.0 
125 
125 
12.5 



125 
12.5 



2.3 

286 
14.3 
14.3 



143 
143 



1,711 

602 

512 

190 

57 

97 



1.765 

518 

506 

190 

57 

97 

116 

281 



142 

46 



139 

38 



1.0 

35.2 
29.9 
111 
3.3 

5.7 

6.4 

8.4 

0.9 

29,3 

26,7 

10. 

3.2 

5.5 

6.6 

15.9 



54.2 

33 8 
99 
56 
0.7 
0.7 
6.3 



46.5 

27 3 
10 1 
5.0 
0,7 
07 
6,5 



12.350 

3.441 

4.399 

1.712 

14 

21 

371 

134 

266 

1,972 



19,140 

6,703 

5.416 

2,252 

1 

22 
526 
230 

331 
3,641 



7.3 

27.9 
35.6 
13.9 
0.1 
0.2 
3.0 
1.1 

2.3 
16.0 



9.2 

35.0 
28.3 
11.6 
0.1 
0.1 
2.7 
1.2 



11.1 

51 7 
24,1 



34 
13 



8.4 

44.0 

260 

8,0 



4,0 
16,0 



228 

23 
13 
5 



2 
167 



0.1 

194 
12 9 
5,4 
194 

2,2 

40.9 



10 1 
57 
22 



( }Less than 0,05 percent. 

'Estimate should be used with caution because of the small number of sample returns on which it is Oased 

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



116 Individual Returns/1982 

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 figures are estimates based on samples) 



Hem with second largest tax eflect 



hem with the largest lax effect 



Number o( 
returns 



Percent of 
total 



Interest pa>d deduction 



Percent ol 
total 



Taxes paid deduction 



Percent of 

total 



Contnbulions deduction 



Number of 
returns 



Percent ol 
total 



Medical and dental 
expenses deduction 



Number o( 
returns 



Percent of 
total 



Returns With Modified Total 
Income Tax 

Returns with adjusted gross income 
S200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Conlnbutions deduction 

Medical and denial expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns with expanded income 
S200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns Without Modified Total 
Income Tax 

Returns with adjusted gross Income 
$200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns with expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contnbutions deduction 

Medical and denial expenses deduction 

Net casualty or thett loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Footnote(s) at end of table 



169.258 

44.408 
51.523 
38.441 
1.774 
1,000 
15.848 

11.844 

517 

3.903 



207,138 

54.755 
59.222 
46.989 
2.858 
932 
19.750 

13.727 

476 

8.429 



109 

29 
32 
12 
5 
2 
13 



153 

26 
27 



100.0 


45,518 


?6? 


— 


30 < 


29,097 


227 


7.565 


1 C 


267 


OB 


132 


9,4 


2.988 


70 


3,842 


o; 


96 


2,3 


1.527 


100.0 


52,933 


?6 4 





286 


32,041 


22 / 


9,0BS 


1,4 


471 


0,4 


96 


9,b 


3,087 


6.6 


3.667 


02 


7 



100.0 

26-6 
294 
11 

4 6 

1, 
11, 

9.2 
0.9 
4.6 



100.0 

17,0 
17,6 
7,2 
2.6 
1.3 
7,2 

39 

07 

42 5 



26.9 


79,373 


— 


33.737 


639 


— 


166 


28.147 


0-6 


876 


03 


636 


66 


10.056 


8,4 


5.719 


02 


io: 


34 


99 


25.6 


95,671 


— 


38,e7£ 


605 


— 


17? 


34,131 


09 


1.751 


0,2 


60C 


5,8 


13,288 


73 


6,763 


— 


10< 


8 1 


155 



452 
194 



12,9 
226 



30.0 
67 



6.7 
100 
46 7 



46.9 

42,5 



0,8 
127 

7,2 
0,1 
0,1 



46.2 

40,6 



0,6 
139 

7.1 
0.1 
0,2 



13.8 

33,3 

67 
6.7 
13.3 
40.0 



12.4 

36,8 

15,8 

5.3 

10,5 

31,6 



24,293 

5.203 
14.366 

446 

141 

2,192 



28,767 

5,871 
17.182 

446 

142 

2,605 

2,422 
18 
81 



14.4 

21.4 
59.1 



13.9 

20 4 
59,7 

1.6 
0.5 



5.5 

500 



33.3 
167 



3.3 

40,0 



40,0 
20,0 



1,548 

214 
964 
100 



2,306 

539 

1.290 

100 

233 
144 



0.9 
13.8 
62.3 

6.5 



23.4 
55.9 
4,3 



10.1 
62 



2.8 

1000 



75.0 
25,0 



Individual Returns/ 1982 



117 



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 — Continued 

(All figures are estimates based on samples) 



Item wrih second largest lax et'ect 



Item wilti the largest tax etfecl — Continued 



Net casually or 
theft loss deduction 



Number of 
returns 



Percent of 
total 



Miscellaneous deduction 



Number of 
returns 



Percent of 
total 



Foreign lax credit 



Number of 
returns 



Percent of 
total 



Investment credit 



Number of 
returns 



Percent of 
total 



Percent of 
total 



Returns With Modified Total 
Income Tax 

Returns trvitti adjusted gross income 
S200.000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns with expanded Income 
$200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or tfieft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 



Returns Without Modified Total 
Income Tax 

Returns with adjusted gross Income 

$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expenses deduction 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns witti expanded income 

$200,000 or more 

Total 



Interest paid deduction 

Taxes paid deduction 

Contnbutions deduction 

Medical and dental expenses deduction.. 

Net casualty or theft loss deduction 

Miscellaneous deduction 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 



343 

214 



370 

222 
107 



0.2 

62,4 

25.7 

3.2 



0.2 

60.0 

28.9 

3.0 



16.3 

30.0 
35,0 
10.0 
15.0 

5.0 



41.S 

6.3 
109 
3.1 
4.7 

16 

16 

71 9 



5,629 

1.561 

2,585 

883 

153 

70 



319 

1 

57 



7,607 
2,438 
3,156 
1,387 
153 
72 



3.3 

27.7 

45.9 

15.7 

2.7 

1.2 



3.7 

32.0 

41.5 

18.2 

2.0 

0.9 



6.4 

28.6 
14.3 
14.3 
14.3 



14.3 
14.3 



3.9 

33.3 
16.7 
16.7 



16.7 
16.7 



12.461 

3,461 

4,411 

1.726 

14 

21 

371 



299 
2.158 



19,256 

6.783 

5.433 

2.266 

19 

22 

526 



346 
3.861 



7.4 

27.8 
35.4 
13.9 
0.1 
0.2 
3.0 



9.3 

35.2 
28.2 
11,8 
1 
0,1 
2,7 



24.8 

48,1 
25,9 



16.3 

44.0 
28.0 
8.0 



4.0 
16.0 



228 

23 
13 

5 



2 
167 



0.1 

19.4 
12.9 
5.4 

19.4 

2.2 
40.9 



0.1 

10.1 
5.7 
22 



( )Less than 05 percent 

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

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



118 



Individual Returns/ 1982 



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 figures are estimates based on samples) 





Returns wtlh adiusted gross income $200,000 or more 


Type ol deduction or credit 


Total 


No 
deduction 
or credit 


Under 10% 


lO't. 
under 
20% 


20% 
under 
30% 


30% 
under 
40=0 


40% 
under 

50% 


50% 
under 
60% 


60% 
under 
70% 


70», 
under 
100% 


100% 
or more 




0) 


,2, 


131 


(4) 


(51 


(61 


(71 


(61 


191 


(10) 


(11) 


Total Itemized deductions 
Interest paid deduction 


262 

262 
262 

262 

262 
262 
262 
262 
262 

262 
262 
262 
262 

262 


51 

62 
88 

202 

65 
86 
164 
222 
99 

62 
109 
212 
259 

84 


66 

117 
125 

43 

143 
152 
91 
17 
138 

6 
3 
5 
3 

147 


28 

26 

14 

6 

24 

11 

10 

8 
3 
6 

5 


12 

11 
9 

4 

10 
4 

f 
4 

6 

t 

5 

5 


9 

12 
6 

3 

t 
t 

4 

6 
4 

3 

5 


4 
3 

t 

~6 

3 

t 

6 

t 
4 

t 


12 

5 
t 

5 

t 
t 

t 

4 
t 
t 

t 


3 

t 
3 

t 

7 
3 
5 

t 


15 

16 

7 

4 

t 
8 
3 

149 
128 
20 

3 


62 


Investment interest per income concept 

Investment interest exceeding investment income 


5 












t 


Net casualty or theft loss deduction 


11 


Deduction equivalent ot: 


8 




8 






Jobs credit 




Tax prelerences excluded from adjusted gross 

income 


10 








Returns witn expanded income 5200,000 or more 


Type of deduction or credit 


Total 


No 
deduction 
Of credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 
40% 


40% 
under 
50-i 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
or more 




(12) 


(131 


(14) 


(15) 


(16) 


(17) 


(16) 


(19) 


(20) 


(21) 


(22) 




299 

299 
299 

299 

299 
299 
299 
299 
299 

299 
299 
299 
299 

299 


77 

169 
160 

252 

132 
149 
216 
216 
162 

116 
153 
260 
297 

79 


67 

106 
115 

35 

119 

132 

76 

16 

lie 

4 
1 
5 
2 

125 


73 

8 
10 

5 

17 

7 

46 
5 

4 

2 
2 

6 


6 

6 

4 

3 

7 
3 
1 
2 
4 

6 
3 
4 

3 


9 

5 
1 

2 

3 
3 
1 

4 

6 
3 
2 

3 


3 

1 
1 

3 
4 

1 
1 
3 

5 
2 
3 

2 


9 

2 
3 

2 

1 
1 

2 

4 
2 
2 

5 


3 
2 

2 

1 

3 
2 

1 

3 


9 

2 
2 

3 

1 
8 
2 

144 
124 
20 

52 


43 


Interest paid deduction 

Total 

Investment interest per income concept 
Investment interest exceeding investment income 


1 


Taxes paid deduction 

Contnbutions deduction 

Medical and dental expenses deduction 
Net casualty or ihefi loss deduction 


12 

2 
8 

1 


Deduction equivalent of 

Total credits 


7 

7 






Jobs credit 

income 


21 



tData deleted to avoid disclosure ot information lo< specific taxpayers Deleted data are included m the appropriate 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 based on saniples) 





Returns with adjusted gross income $200,000 or more 


Type ot deduction or credit 


Total 


No 
deduction 
Of 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% 
01 more 




HI 


12) 


131 


(41 


151 


(61 


171 


(8) 


(91 


110) 


(111 


Total Itemized deductions 

Interest paid deduction 
Total 

Investment interest per income concept 
Investment interest exceeding investment income 
per concept 

Taxes paid deduction 


109 

109 
109 

109 

109 
109 
109 
109 
109 

109 
109 
109 
109 

109 


109 
109 

t 

8 
16 
81 

4 
13 

65 
80 
29 
62 

109 


8 

44 
56 

15 
64 
78 

37 
7 

59 
5 

ZJ 


10 

13 
8 
5 

16 

7 

9 
5 


109 

3 

6 
7 
t 
7 
3 

t 
I 


3 

8 
4 

t 
t 

t 

3 

3 


t 

t 
t 
t 

5 

3 

t 
4 


8 
4 
t 
5 

t 
t 

t 
t 


t 

t 
3 

t 
3 


12 

16 
7 

4 

t 

8 

3 

20 


61 
7 


Medical and dental expenses deduction 




Miscellaneous deduction 




Deduction equivalent of 
Total credits 


t 




n 


Investment credit 


t 


Jobs credit 

Tax preferences excluded from adjusted gross 
income 






Returns wilti expanded income 5200,000 or more 


Type ot deduction or credit 


Total 


No 
deduction 
Of credit 


Under 10% 


10% 
under 
20% 


20OO 
under 
30% 


30°= 
under 
J0% 


40% 
under 
50% 


50"= 
under 
60% 


60°= 
under 
70°= 


70% 
under 
100% 


100°o 
or more 




(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total Itemized deductions 
Interest paid deduction: 
Total 


153 

153 
153 

153 

153 
153 
153 
153 
153 

153 
153 
153 
153 

153 


116 

151 
27 

15 

76 
135 
63 
72 
116 

61 
84 
116 
153 

116 


3 

2 
42 

13 

60 
9 
53 
68 
30 

6 

53 
3 

3 


2 

2 

59 

7 
4 

10 
4 

46 
4 
2 

2 


4 

3 
1 

3 

1 
5 
2 

1 

1 
3 
4 

4 


2 

1 
3 

2 
2 
3 

1 

3 
2 

2 


3 

2 

1 

3 
3 

1 

1 
3 
3 

3 


2 

8 

2 
2 

1 
1 

2 
2 

2 


1 

1 

2 
2 

1 

1 

1 

1 


20 

3 

7 
1 

3 

1 

3 

2 

20 

20 


74 


Investment interest exceeding investment income 
per concept 


43 






Ckintnbutions deduction . 






12 






Miscellaneous deduction 


2 


Deduction equivalent of 


8 


Foreign tax credit 
Investment credit 
Jobs credit 

Tax preferences excluded from adjusted gross 
income 


1 



tData deleted to avoid disclosure of mlormation for specific taxpayers Deleted data are included in ttie appropriate totals 



Individual Returns/1982 

Table 5.7 — Returns With and Without Total Income Tax: Number of Returns and 
by Size of Income Under Alternative Concepts 

(All figures are estimates based on samples) 



119 

Percents Classified by Effective Tax Rate and 



Effective Tax Rate 



Size of adjusted gross income 



Si2e of expanded income 



Tola! 


Under 
S50.000 


S50.000 

under 

S100.000 


S100.000 

under 
S200.000 


S200.000 
or more 


Total 


Under 
550,000 


S50.000 

under 
SI 00,000 


SI 00.000 

under 
5200,000 


5200,000 
or more 


(1) 


(21 


13) 


(41 


(5) 


16) 


(71 


18) 


(9) 


(10) 


95,337,432 


90,837,896 


3,759,330 


570.839 


169,367 


95,337,432 


90,751,222 


3,772,700 


606,219 


207,291 


16,953.119 


16.932.276 


18.909 


1.672 


262 


16.953.119 


16.927.799 


23.079 


1,942 


299 


176 


186 


05 


03 


02 


178 


187 


0,6 


0,3 


01 


78.384.313 


73.905.620 


3.740.421 


569.167 


169.105 


76.384.313 


73.823.423 


3.749.621 


604.277 


206,992 


82.2 


81 4 


99 5 


997 


99 8 


822 


81 3 


99 4 


99 7 


99 9 


13.108.478 


13.036.935 


58.964 


10.557 


2.022 


13.199.340 


13.117.747 


69.427 


10.261 


1,905 


137 


14,4 


1 6 


18 


1 2 


13 8 


145 


1 8 


1 7 


09 


22.167.898 


22.049.034 


103.883 


12.291 


2.690 


22.256.984 


22.084.108 


146.797 


21.777 


4,302 


233 


24 3 


2,8 


2,2 


1,6 


233 


24 3 


39 


36 


2 1 


25.338.062 


24.932.040 


384.483 


18.244 


3,295 


25.279.124 


24.808,732 


410.819 


45.535 


14.038 


266 


27 4 


102 


32 


1 9 


265 


273 


109 


76 


68 


12.558.972 


11.470.761 


1.049,906 


32.720 


5,585 


12.553,193 


11.414.827 


1.056.243 


53.092 


29.031 


132 


126 


279 


57 


33 


132 


12 6 


28 


88 


140 


3.595.843 


2.208.740 


1.312.362 


67.365 


7.376 


3.630.159 


2.214.792 


1.312.594 


77.566 


25.207 


38 


24 


34 9 


11,8 


4.4 


38 


2,4 


348 


126 


122 


946.302 


187.065 


610.626 


135.432 


13,179 


905.200 


170.128 


565.038 


144.477 


25,557 


1 


02 


162 


23 7 


78 


09 


02 


15 


23,8 


123 


395.761 


7.227 


184.670 


177.584 


26.280 


364.955 


4.216 


166.934 


162,950 


30,855 


04 


( ) 


49 


31 1 


155 


04 


( ) 


4 4 


269 


149 


187.115 


5.961 


32.689 


97.077 


51.386 


145.447 


4.693 


21.051 


77,652 


42.051 


02 


( ) 


09 


170 


30 3 


02 


( 1 


06 


12-8 


20 3 


62.862 


418 


1.036 


16.062 


45.346 


40.427 


936 


7 


9,991 


29.491 


1 


( ) 


( ) 


28 


26 8 


1 ) 


( ) 


1 ) 


1 6 


142 


12.072 
( I 


287 

( ) 


832 

( ) 


663 

01 


10.290 
61 


5.352 
( ) 


332 

( ) 


489 
( ) 


311 
1 


4.220 
20 


3.409 


959 


432 


959 


1.059 


1.314 


341 


111 


660 


202 


( ) 


( ) 


( ) 


02 


0.6 


1 ) 


( ) 


( ) 


0.1 


1 


1.528 


954 


112 


78 


364 


71 


4 


1 


1 


66 


1 ) 


( ) 


( 1 


( ) 


02 


( ) 


( ) 


1 ) 


( ) 


( ) 


283 


76 


82 


19 


106 


311 


261 


2 


2 


46 


( ) 


( 1 


1 ) 


( ) 


1 


( ) 


I ) 


( ) 


( 1 


( ) 


5.728 


5.163 


344 


116 


105 


2.436 


2.304 


108 


2 


22 


( ) 


1 ) 


( 1 


( ) 


1 


( 1 


( 1 


( 1 


1 1 


( 1 



Returns without total income tax: 

Number oi returns 

Percent of total 



Returns with total income tax: 

Number of returns 

Percent of total 

Effective tax rate: 
Under 5 percent 

Number 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 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 60 percent 
Number of returns . 
Percent of total 

80 percent or more 
Number of returns 
Percent of total 



( JLess than 05 percent 

NOTE Detail may nol add to lolal because of rounding 



120 Individual Returns/1982 

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 

(All figures are estimates based on samples) 



Elfective Tax Rate 



Size ol adjusted gross income 



S50.000 

under 

S100.000 



SI 00.000 

under 
$200,000 



S200.000 
or more 



Size ol expanded income 



550,000 
under 

SIOOOOO 



SIOOOOO 

under 
S200,000 



Returns wittiout modified total income tax: 

Number of returns 

Percent of total 

Returns with modified total income tax 

Number ol returns 

Percent of total 

Effective tax rate: 
Under 5 percent 

Number 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 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 ... 



151 



(61 



(71 



3,906,245 
177 



3.429.167 
623 



3,094.801 
13.7 



>.ie4.015 
23 3 



5.338.017 
26 6 



!.565.729 
132 



3.614.261 
3.8 



949,614 
1 



403,931 
04 



190.868 
02 



64.472 
0.1 



12,475 
( ) 



3,451 
() 



1.539 
() 



() 



5,728 
( ) 



16.891.174 
186 



73.946.722 
61 4 



13.028.016 
14 3 



22.067,463 
24 3 



24.937,233 
27 5 



11.481,555 
126 



2.224.344 
24 



186.060 
02 



8.233 
I ) 



5.961 
( ) 



418 
() 



287 

() 



959 

( ) 



954 
( ) 



5.163 
( ) 



3,759,330 



15.B71 
04 



3.743,459 
99 6 



55,147 

15 



102.845 
27 



380.133 
10 1 



1 ,046.443 
27 8 



1.315,848 
35-0 



615,245 
164 



1 91 .030 
5 1 



33.930 
09 



1.036 
() 



814 
() 



450 
( > 



112 

( ) 



344 

( > 



570,839 



1.091 
02 



569.748 
998 



17.500 
3 1 



32.243 
56 



66.721 
11.7 



135.425 
237 



178.454 
31 3 



99.483 

17.4 



18.844 
3.0 



662 
0.1 



959 
0.2 



116 
( ) 



169,367 



109 




169.258 
99 9 



1.522 




2.580 
1 5 



3.151 
1 9 



5.4BB 
32 



7.348 
43 



12.884 
76 



26,214 
155 



51 .494 
30 4 



46.174 
273 



10.712 
6.3 



1.083 
06 



394 
02 



109 
1 



105 
1 



95,337.432 



16.908.245 
177 



78.429.187 
82 3 



13.169.761 
136 



22.267.943 
23 4 



25.279.016 
26 5 



12.560.637 
132 



3.650.195 
38 



907.036 
1 



373.884 
04 



146.944 
02 



41.890 
( ) 



5.737 
( ) 



1.316 

( ) 



311 
( 1 



2.436 

( I 



90.751.222 



16.886.698 
186 



13,113.194 
14 4 



22,097.705 
24 3 



24,814.747 
27 3 



11.424,528 
126 



2.231,133 
25 



169.141 
02 



5,203 
( 1 



4,693 
( ) 



938 

( ) 



332 

I ) 



341 

( ) 



261 

( ) 



2,304 
( I 



20.086 
05 



3.752.614 
99 5 



145.692 
39 



405.448 
107 



1.054.359 
27 9 



1.316.213 
349 



566.762 
150 



173.617 
46 



22.448 
06 



489 

( I 



111 
( ) 



106 

( I 



1.308 
02 



604.911 
99 8 



9.601 
1 6 



20.372 
34 



52,713 
8 7 



75.890 
12.5 



145.629 
24 



164.332 
27 1 



79.277 
13 1 



312 

1 



660 
01 



153 
1 



207.136 
99 9 



1.409 
07 



4.174 
20 



13.796 
67 



29.037 
14 



24.959 
120 



25.504 
123 



30,732 
14 8 



42,526 
20 5 



30.050 
145 



4.604 
22 



204 

1 



75 
( I 



46 

( ) 



22 

( ) 



( ILess than 05 perceni 

NOTE Detail may not add to total because ol rounding 



Section 6 

1982 Forms and Instructions 



Page 

Form 1040 and instructions 122 

Forms 1040A, 1040EZ and instructions 147 

Schedules A4B, Itemized Deductions and Interest and 

Dividend Income 167 

Schedule C, Profit or (Loss) From Business or 

Profession 168 

Schedule D, Capital Gains and Losses 169 

Schedule E, Supplemental Income Schedule 170 

Schedule F, Farm Income and Expenses 171 

Schedule SE, Computation of Social Security 

Self -Employment Tax 172 

Schedule W, Deduction for a Married Couple When 

Both Work 1 72 

Form 4868, Application for Automatic Extension of 

Time to File U.S. Individual Income Tax Return 173 



122 



Individual Returns/1 982 



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1 S = i 



= E 



Individual Returns/1982 



131 



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132 



Individual Returns/ 1982 



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si 






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Individual Returns/1982 



133 



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income. 

Report interest from an All-Savers 
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deemed an All-Savers Certificate befo 
j maturity, report any interest receivec 
1 that certificate on line 2; you cannot 


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Nominee and Accrued Interest. When 
ju buy bonds between interest paymer 
3tes and pay accrued interest to the 

Her, this interest is taxable to the 


Her. 

Include on line 2 interest you receivec 
, a nominee (interest received in your 
ame for someone else) or aS a purchas 

a bond with accured interest. Several 
les above line 3, put a subtotal of all 
terest income listed on line 2. Below t 
jbtotal. write "Nominee Distribution' 

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id show the interest amounts you pai 

others. Subtract these amounts fron 

e subtotal and write the result on line 



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134 



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Individual Returns/1982 



135 



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iw T3-D S S 3 : 
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rmission 
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method, 
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during th 

is credite 
r you to i 
al metho 

it and de 
them, ev 
g the tax 




■a 




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3 
1 


ac 


St get the pe 
of Internal 
n the first 1 
ch you want 
se the cash 
xable incon- 
received du 
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expenses. 
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set aside fo 
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al Su 
mat 


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eII 


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ve to file inf 
aidtoempio 
es and other 
on. interest, 
nd pensions 
structions lo 
of Income a 
1096, Annu 
ot U.S. Info 


|s" 
is 


.2 




i 


You may 
for wage 
ments of 
compens 

annuities 
tion, see 
Transmit 
ments, a 
Transmit 



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136 



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£53 




Individual Returns/ 1982 



137 



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Individual Returns/1982 



1 = 






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Individual Returns/ 1982 



139 



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52 256 549 410 
60 263 557 417 
68 270 565 424 
76 277 573 431 
84 284 581 438 

92 291 589 445 
00 298 597 452 
06 305 605 459 
16 312 613 466 
24 319 622 473 




532 326 631 480 
540 333 641 487 
648 340 650 494 
556 347 660 501 
564 354 669 508 

572 361 679 515 
580 368 688 522 
586 375 698 529 
596 382 707 536 
604 389 717 543 

612 396 726 550 
621 403 736 558 
629 410 745 566 
638 417 755 574 
646 424 764 582 

655 431 774 690 
663 438 783 598 
672 445 793 606 
680 452 602 614 
689 459 812 622 




697 466 821 630 
706 473 831 638 
714 480 840 646 
723 487 850 654 
731 494 859 662 

740 501 869 670 
748 508 878 678 
757 515 888 686 
765 522 897 694 
774 529 907 702 

782 536 916 710 
791 543 926 718 
799 550 935 726 
808 558 945 734 
816 566 854 742 

825 574 964 750 
833 582 973 756 
842 590 963 766 
850 598 992 774 
859 606 1,002 782 


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140 



Individual Returns/1982 





1 

1 

3 

1 


Ilif 


1 


302 3.331 5,290 3.959 
318 3.343 5,309 3,973 
333 3.356 5 329 3,987 
349 3.368 5,348 4,001 
364 3 381 5,368 4,015 


i 


4,380 3,393 5,387 4,029 
4,395 3,406 5,407 4,043 
4,411 3418 5,426 4,057 
4426 3.431 5.446 4,07: 
4.442 3.443 5.465 4,085 

4.457 3.456 5,465 4,099 
4,473 3,468 5,504 4.113 
4,488 3,481 5.524 4,127 
4,504 3,493 5.543 4.141 
4,519 3,506 5.563 4.155 


4,535 3.518 5,582 4,169 
4,550 3.531 5,602 4.183 
4,556 3.543 5,621 4.197 
4,581 3,556 5,641 4,211 
4,597 3,568 5,660 4,225 


4,612 3,561 5,660 4,239 
4,628 3,593 5,699 4,253 
4,643 3,606 5,719 4.267 
4.659 3,618 5.740 4,281 
4.674 3,631 5.762 4.295 


s" 


4.690 3,643 5,764 4.309 
4.705 3,656 5 806 4.323 
4.721 3.668 5.828 4,337 
4,736 3.681 5.850 4,351 
4,752 3693 5,872 4,365 


4,767 3,706 5,894 4,379 
4,783 3,718 5,916 4,393 
4,798 3,731 5,938 4,407 
4,814 3.743 5 960 4,421 
4,829 3.756 5,962 4,435 

4,846 3,768 6,004 4,450 
4.863 3,781 6,026 4,466 
4,881 3,793 6,048 4,482 
4,898 3,806 6,070 4,496 
4,916 3,818 6.092 4.514 


4.933 3,831 6,114 4,530 
4,951 3,843 6,136 4,546 
4.968 3,856 6,158 4,562 
4,986 3,666 6,180 4,578 
5,003 3,681 6,202 4,594 


' 


5,021 3,893 6,224 4,610 
5,036 3,906 6.246 4,626 
5,056 3.918 6.266 4,642 
5,073 3,931 6,290 4,656 
5,091 3,943 6,312 4.674 


5.108 3,956 6.334 4,690 
5,126 3,968 6.356 4.706 
5,143 3.981 6,378 4,722 
5,161 3.993 6.400 4,736 
5,178 4,006 6,422 4,754 


1 
1 

1 




III- 




1 




-"■■-•' 




Iff 

£51 


III 




ooooo 


22,000 22,050 
22.050 22,100 
22,100 22,150 
22.150 22,200 
22.200 22.250 

22.250 22,300 
22.300 22,350 
22.350 22,400 
22.400 22,450 
22.450 22,500 


22,500 22,550 
22.550 22,600 
22,600 22,650 
22.650 22.700 
22,700 22,750 


iiili 

ooooo 


23.000 23,050 
23,050 23.100 
23,100 23,150 
23,150 23.20D 
23,200 23,250 


23.250 23.300 
23,300 23.350 
23,350 23,400 
23,400 23,450 
23.450 23,500 

23,500 23,550 
23,550 23,600 
23,600 23,650 
23,650 23,700 
23.700 23,750 


23,750 23,800 
23,800 23,850 
23,850 23,900 
23,900 23,950 
23,950 24.000 


24.000 24.050 
24,050 24.100 
24,100 24.150 
24,150 24,200 
24.200 24,250 


24,250 24,300 
24,300 24,350 
24,350 24,400 
24,400 24,450 
24,450 24.500 




mm 




i 
1 

4 


iili 


i 
1 


of 


217 3,189 
237 3,203 
256 3,217 
276 3.231 
295 3.245 

315 3,259 
334 3.273 
354 3.287 
373 3.301 
393 3,315 

412 3,329 
432 3,343 
451 3,357 
471 3,371 
490 3,385 


510 3,399 
529 3,413 
549 3.427 
566 3,441 
588 3,455 


S 


607 3.469 
627 3.483 
646 3.497 
666 3,511 
685 3,525 


705 3.539 

724 3,553 
744 3.567 
763 3,581 
783 3,595 


802 3,609 
822 3,623 
641 3,537 
861 3,651 

880 3,665 

900 3.679 
919 3,693 
939 3,707 
956 3,721 
976 3,735 


K 


4,070 3,143 4,997 3,749 
4,085 3.156 5,017 3.763 
4.101 3.166 5.036 3,777 
4.116 3.181 5,056 3,791 
4.132 3.193 5,075 3,605 


4.147 3,206 5,095 3,819 
4,163 3.218 5,114 3,833 
4.178 3,231 5.134 3,647 
4.194 3,243 5,153 3,861 
4,209 3.256 5.173 3,875 


4,225 3,268 5.192 3.889 
4,240 3.281 5,212 3,903 
4,256 3,293 5,231 3,917 
4,271 3,306 5,251 3,931 
4,267 3.318 5,270 3,945 


t 

* 

5 

a 

1 

1 
1 

E 




lilt 




3,450 2.679 4 
3.465 2.690 4 

3,461 2,701 4 
3,496 2.712 4 
3.512 2.723 4 

3.527 2,734 4 
3,543 2,745 4 
3,558 2.756 4 
3.574 2.767 4 
3.589 2.778 4 

3.605 2.789 4 
3.620 2.800 4 
3,636 2.811 4 
3.651 2,822 4 
3,667 2,833 4 


3,682 2,844 4 
3,698 2,855 4 
3,713 2,866 4 
3,729 2,677 4 
3,744 2,688 4 


3,760 2,699 4 
3,775 2,910 4 
3,791 2,921 4 
3,606 2,932 4 
3,822 2,943 4 


3,837 2.956 4 
3,853 2.968 4 
3,868 2,981 4 
3,884 2,993 4 
3,699 3.006 4 


3,915 3,018 4 
3,930 3,031 4 
3,946 3.043 4 
3.961 3.056 4 
3.977 3,068 4 

3,992 3,081 4 
4,006 3,093 4 
4,023 3,106 4 
4,039 3,118 4 
4.054 3.131 4 




Ill- 




t 




"if 


III 

■a 

<l 


9,000 19.050 
9.050 19,100 
9.100 19.150 
9.150 19.200 
9,200 19,250 

9.250 19,300 
9.300 19.350 
9.350 19,400 
9.400 19.450 
9.450 19,500 

9,500 19.550 
9.550 19.600 
9.600 19,650 
9.650 19.700 
9.700 19.750 


9,750 19,800 
9,800 19.850 
9,850 19.900 
9,900 19,950 
9,950 20,000 


20,000 20.050 
20,050 20.100 
20.100 20.150 
20,150 20,200 
20,200 20.250 


20.250 20,300 
20.300 20,350 
20.350 20,400 
20,400 20.450 
20,450 20,500 


20,500 20,550 
20,550 20.600 
20,600 20,650 
20,650 20,700 
20,700 20,750 

20,750 20.800 
20,800 20.850 
20,850 20,900 
20,900 20.950 
20,950 21.000 


21,000 21,050 
21.050 21.100 
21,100 21,150 
21,150 21,200 
21,200 21.250 


21,250 21,300 
21,300 21.350 
21.350 21.400 
21.400 21.450 
21.450 21,500 


21.500 21,550 
21.550 21,600 
21.600 21,650 
21,650 21.700 
21.700 21,750 








i 
1 

< 


" *, 

i-:ii 


s 
1 


2,668 2,065 3.241 2,527 
2,701 2,096 3,257 2,538 
2,715 2,107 3,274 2,550 
2,728 2,118 3,290 2,561 

2,742 2,129 3,307 2,573 
2,755 2,140 3,323 2,584 
2,769 2,151 3,340 2,596 
2.782 2,162 3,356 2,607 
2,796 2,173 3,373 2,619 

2,809 2,184 3,389 2,630 
2,823 2,195 3,406 2,642 
2.636 2,206 3,422 2.653 
2.650 2.217 3,439 2,665 
2863 2,228 3,455 2,676 




2,877 2.239 3,472 2,686 
2,890 2,250 3,488 2,699 
2,904 2,261 3,505 2.711 
2,917 2.272 3,521 2,722 
2,931 2.283 3.536 2.734 


2,944 2,294 3,554 2.745 
2,958 2.305 3,571 2.757 
2,971 2,316 3,587 2.768 
2,985 2.327 3,604 2.780 
2,996 2,336 3,620 2.791 


3,025 2,360 3,653 2,614 
3,039 2,371 3,671 2.826 
3,052 2,382 3,691 2,837 
3,066 2,393 3,710 2,849 


3,079 2.404 3.730 2,860 
3,093 2.415 3,749 2.872 
3.106 2,426 3.769 2.883 
3,120 2.437 3.786 2,895 
3.133 2,448 3,808 2,906 


1 


3,147 2.459 3.827 2.9l8 
3.160 2.470 3,847 2.929 
3.174 2.481 3.866 2.941 
3.187 2.492 3,886 2,952 
3.202 2.503 3,905 2,965 


3.217 2,514 3,925 2,979 
3.233 2,525 3,944 2,993 
3.248 2,536 3,964 3.007 
3.264 2,547 3,983 3,021 
3.279 2,558 4,003 3,035 


3,295 2,569 4,022 3,049 
3,310 2.580 4,042 3.063 
3,326 2,591 4,061 3,077 
3,341 2,602 4,061 3,091 
3,357 2,613 4.100 3,105 


3,372 2,624 4,120 3,119 
3.388 2.635 4.139 3,133 
3.403 2.646 4,159 3,147 
3.419 2.657 4,U8 3,161 
3.434 2,668 4.198 3.175 




Ilii 


1 


III- 


Hi 


iJl 

< s 






is! 

lO « « 

SSS 

5?'?' 


16.500 16,550 
16,550 16.600 
16,600 16.650 
16,650 16.700 
16,700 16.750 

16,750 16.800 
16,800 16,850 
16.850 16,900 
16,900 16,950 
16,950 17.000 


17.000 17,050 
17.050 17.100 
17,100 17,150 
17,150 17,200 
17,200 17,250 




oo oo 

s.s.s.s 
isis 

fJ (s.' nT r«. 




17.550 17,600 
17.600 17,650 
17,650 17.700 
17,700 17,750 


17,750 17,800 
17,800 17,850 
17,850 17,900 
17,900 17,950 
17,950 18,000 


18,000 18,050 
18.050 18,100 
18,100 18,150 
18.150 18,200 
18,200 18,250 




18.300 18,350 
18.350 18.400 
16.400 18.450 
18.450 18.500 


18.500 18.550 
18.550 18,600 
18,600 18,650 
18,650 18,700 
18.700 18.750 


18.750 18,800 
18,800 18,850 
16.850 16.900 
18.900 18,950 
18,950 19.000 






*„ SSS 



SSI 
a 



ill 



SO ooooo 






;»=, 5 ooooo 
^ s - o ^ _■ ^" .-■ ,-■ 



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lis: 



•- CO oi o ^ CM ^ m <o p^ « o 



D iS q <t 



co^inior^ oaoiO'-CM 



M^ift uSr-cOffiO CMP 






ooooo ooooo 



J h- CO en o — c 



V CM O CO IS V CM O O 



soeoo o 



oooo ooooo 
Omom SinotnS 



30000 ooooo ooooo 



K K S i B 


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SSSSS 


siiiH 


SS5S| 


^3il^ 










:kssis 


iiigi 


is^^^ 


S^SSS 


feSSSs 

(5 00 CO CO 3> 


ssSsi 


tj> tTi 0^ ^ ^ 


1,000 
1,010 
1,019 
1,029 

1,036 


atsgs 


i^%^s 


ooooo 

ffiSSSK 


gggss 

<o totntno 










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momom omomo momom 

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o o o' o' o o o o' o' o a o o~ o o' 

OOOOO ooooo ooooQ 

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oe>->-cM (Mcoco^w mmieqro. 

e' o' e' o' o' o' o' o' o~ o' o' o' o' o' o 



Individual Returns/1982 



141 



1 

i 


1 

s 

t 
g. 

1 




9,864 
9.864 
9.905 
9.925 
9,946 




91^ N CO CC 

lOlOO c 

Tioiddo 




10,089 
10.110 
10,130 
10,151 


S 


10.979 8,815 13,275 10.171 
11.001 8.834 13,299 10,192 
11,023 8,654 13.324 10.212 
11.045 8,873 13.348 10,233 
11,067 8,893 13.373 10,253 


^ ^ in in 10 

SSSSS 

d d d d o 




10,376 
10,397 
10,417 
10,438 
10,458 


10,479 
10,499 

10,520 
10.540 
10.561 


f 


11.419 9,205 13.765 10,581 
11.441 9,224 13,769 10,602 
11,463 9,244 13,814 10,622 
11,485 9,263 13.838 10.643 
11.507 9.283 13,863 10.663 


10,684 
10,704 
10,725 
10.745 

10,766 


0,786 
0,807 
0,627 
0,846 
0,666 


11,749 9,497 14,132 10.689 
11.771 9,517 14,157 10,909 
11,793 9,536 14,181 10,930 
11,815 9,556 14,206 10.950 
11,837 9,575 14,230 10,971 


1 


1 


Irlf 


Your lax Is — 

10,649 6,522 12,907 
10,671 6,542 12,932 
10,693 8,561 12,956 
10.715 8,581 12,981 
10.737 8,600 13,005 

10,759 8.620 13,030 
10,781 8,539 13,054 
10,803 8,659 13,079 
10,825 8,678 13,103 
10,847 8,698 13,128 

10,869 8,717 13,152 
10,891 8,737 13,177 
10.913 8,756 13,201 
10,935 8,776 13,226 

10,957 8,795 13.250 


11,089 8,912 13.397 
11,111 8,932 13.422 
11,133 8,951 13.446 
11,155 8,971 13.471 
11.177 8.990 13,495 

11.199 9.010 13.520 
11.221 9.029 13.544 
11,243 9,049 13,569 
11,265 9,068 13,593 
11.267 9,088 13,618 

11.309 9,107 13,642 
11,331 9.127 13,667 
11.353 9.146 13.691 
11.375 9.166 13.716 
11,397 9.185 13,740 


11,529 9,302 13,887 
11,551 9,322 13,912 
11,573 9,341 13,936 
11,595 9.361 13,961 
11,617 9,380 13,985 

11,639 9,400 14.010 
11,661 9,419 14,034 
11.683 9,439 14,059 
11,705 9,458 14,083 
11,727 9,478 14,108 


1„- 

iir 


t 


ill 


111 


38,250 38.300 
38.300 38.350 
38.350 38.400 
38,400 38,450 
38,450 38,500 

38,500 38.550 
38,550 38.600 
3B.600 38.650 
38.650 38.700 
38,700 38.750 

38.750 38.800 
38.800 38.850 
38.850 38.900 
38.900 38,950 
38,950 39,000 


39.000 39.050 
39,050 39.100 
39,100 39.150 
39,150 39.200 
39,200 39,250 


39,250 39.300 
39.300 39.350 
39.350 39,400 
39.400 39,450 
39.450 39,500 

39,500 39,550 
39,550 39,600 
39,600 39,650 
39,650 39,700 
39,700 39,750 

39,750 39, BOO 
39,800 39,850 
39,850 39,900 
39,900 39,950 
39,950 40,000 


40.000 40.050 
40,050 40,100 
40.100 40.150 
40.150 40,200 
40,200 40,250 


40.250 40.300 
40.300 40.350 
40,350 40.400 
40,400 40.450 
40,450 40.500 

40,500 40,550 
40,550 40,600 
40,600 40,650 
40,650 40,700 
40,700 40,750 


40,750 40,800 
40,800 40,850 
40,850 40,900 
40,900 40,950 
40,950 41,000 


1 
1 


sJt. 


Your tan Is— 

9.439 7.450 11,560 8,736 
9,461 7.469 11.584 6.757 
9.463 7.469 11.609 6,777 
9,505 7.508 11.633 8.798 
9,527 7.528 11.658 8,818 

9.549 7,547 11,682 8,839 
9,571 7,567 11,707 8,859 
9.593 7,586 11,731 8,880 
9,615 7.606 11,756 8,900 
9,637 7.625 11,780 8.921 


w 


9,659 7.645 11,805 8,941 
9,681 7.664 11,829 8,962 
9,703 7,684 11,854 8,982 
9,725 7.703 11,678 9.003 
9.747 7.723 11.903 9.023 

9.769 7,742 11,927 9,044 
9.791 7,762 11,952 9,064 
9,813 7,781 11,976 9,065 
9,835 7,601 12,001 9,105 
9,657 7,620 12.025 9,126 


9,679 7.840 12,050 9,146 
9,901 7.859 12,074 9,167 
9,923 7.879 12,099 9,187 
9,945 7.898 12.123 9.208 
9,967 7.918 12.148 9,228 

9,989 7.937 12,172 9.249 
10.011 7.957 12.197 9.269 
10.033 7.976 12.221 9.290 
10.055 7.996 12.246 9,310 
10,077 6.015 12.270 9,331 


§ 

CO 


10,099 8,035 12.295 9.351 
10.121 8.054 12.319 9.372 
10.143 6,074 12.344 9,392 
10,165 8.093 12.368 9.413 
10.187 8.113 12.393 9.433 

10.209 8.132 12,417 9.454 
10.231 6,152 12.442 9.474 
10,253 8,171 12,466 9,495 
10,275 8.191 12.491 9.515 

10,297 8,210 12,515 9.536 


10,319 8,230 12,540 9,556 
10,341 8,249 12,564 9,577 
10,363 8,269 12,589 9,597 
10,385 8,288 12,613 9,618 
10,407 8,308 12,536 9,638 

10.429 8,327 12,662 9,659 
10,451 8,347 12,687 9,679 
10,473 8,366 12,711 9,700 
10,495 8,366 12,736 9,720 
10,517 8,405 12,760 9,741 


i 


10.539 8,425 12,785 9,761 
10,561 8,444 12,809 9.782 
10,583 8,464 12,834 9,802 
10,605 8,483 12,858 9,823 
10,627 8.503 12,883 9,843 


1 
? 

■5 

1 

s 

3 

E 
c 

i 


If 11 


1.- 
Ill* 


1 


III 


Hi 

<1 


35.500 35,550 
35.550 35,600 
35.600 35,650 
35.650 35,700 
35.700 35,750 

35.750 35,800 
35,800 35,850 
35.850 35,900 
35.900 35,950 
35.950 36,000 


36.000 36,050 
36,050 36.100 
36.100 36.150 
36.150 36.200 
36,200 36,250 

36.250 36.300 
36,300 36.350 
36,350 36,400 
36.400 36,450 
36.450 36,500 


ooooo ooooo 
m S S K C g o g S p 

ID id" IP o mT (d id" d d d 


37,000 37,050 
37,050 37.100 
37.100 37,150 
37,150 37,200 
37,200 37.250 

37.250 37.300 
37.300 37.350 
37.350 37.400 
37,400 37.450 
37.450 37,500 


37,500 37,550 
37.550 37,600 
37.600 37.650 
37,650 37.700 
37,700 37.750 

37,750 37.800 
37.800 37.850 
37,850 37.900 
37,900 37,950 
37.950 38.000 


38,000 38,050 
38.050 38,100 
38,100 38,150 
38,150 38,200 
38.200 38.250 


a 
a 

s. 
1 


llll 


Your tax la— 

8,282 6.523 10,212 7,649 
8,302 6.539 10,237 7,668 
8,322 6.556 10.261 7.687 
8.342 6.572 10.286 7,706 
8,362 6,589 10,310 7,725 


i 


8,382 6,605 10,335 7,744 
8,402 6,622 10,359 7,763 
8.422 6,636 10,384 7,782 
8.442 6,655 10,408 7,801 
8.462 6,671 10,433 7,820 

8.462 6,688 10,457 7,839 
6.502 6,704 10,482 7,858 
8,522 6,721 10.506 7.877 
8.542 6.737 10.531 7.896 
8.562 6.754 10.555 7,915 

8.582 6,770 10,580 7,934 
8.602 6,767 10,604 7,953 
8.622 6,803 10,629 7.972 
8,642 6,820 10.653 7.991 
8.662 6.636 10.678 6,010 


8,682 6,853 10.702 6.029 
8,702 6.869 10.727 8.048 
8,722 6.866 10.751 6,067 
8,742 6.902 10.776 8,086 
8,762 6.919 10.800 8.105 


s 


8.782 6.935 10,825 8,124 
8,802 6.952 10,849 8,143 
8,823 6.968 10,874 8,162 
8,845 6,985 10,898 8,183 
8,867 7.001 10,923 8,203 

8,889 7.018 10,947 8,224 
8,911 7.034 10,972 8,244 
8.933 7.051 10,996 8,265 
8,955 7.067 11.021 6,285 
8.977 7.084 11,045 8,306 

8.999 7.100 11.070 8.326 
9.021 7.117 11.094 8.347 
9.043 7.133 11,119 8.367 
9.065 7.150 11.143 8,388 
9.067 7,166 11,168 8,406 


9.109 7,183 11,192 8,429 
9.131 7,199 11,217 8,449 
9.153 7,216 11,241 8,470 
9.175 7.232 11,266 8,490 
9.197 7,249 11,290 8,511 


■A 


9,219 7,265 11,315 8,531 
9,241 7,262 11,339 8,552 
9,263 7,298 11,364 8,572 
9,285 7,315 11,388 8,593 
9,307 7,333 11,413 8,613 


9,329 7,352 11,437 8,634 
9,351 7,372 11.462 6.654 
9.373 7.391 11.486 8.675 
9.395 7.411 11.511 8.695 
9.417 7.430 11.535 8.716 


lilt 


"C c»=. 

Hi 


a 


i 

Si! 


III 


32,750 32,800 
32,800 32,850 
32,850 32,900 
32,900 32,950 
32,950 33,000 


33,000 33,050 
33,050 33.100 
33.100 33,150 
33,150 3^,200 
33.200 33.250 

33,250 33,300 
33,300 33,350 
33,350 33,400 
33,400 33,450 
33,450 33,500 

33,500 33,550 
33,550 33,600 
33,600 33.650 
33.650 33.700 
33,700 33,750 


33.750 33.800 
33,800 33.850 
33,650 33.900 
33,900 33,950 
33,950 34,000 


34.000 34,050 
34.050 34.100 
34,100 34,150 
34,150 34,200 
34,200 34,250 

34.250 34,300 
34,300 34.350 
34,350 34,400 
34,400 34.450 
34,450 34,500 

34,500 34,550 
34,550 34.600 
34.600 34,650 
34,650 34,700 
34.700 34.750 


34,750 34,800 
34.800 34,850 
34.850 34,900 
34.900 34,950 
34.950 35.000 


35.000 35.050 
35.050 35.100 
35,100 35.150 
35,150 35,200 
35,200 35,250 


35.250 35,300 
35,300 35,350 
35.350 35,400 
35.400 35,450 
35.450 35.500 






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142 



Individual Returns; 1982 









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lOCSOCM^ <0(BOrMV lOmOCMV IfiCOOCM^ 

Oi«-^(D<D ocMinr--o> •-nioioo (s;^r«.oi-- 






o o — — — — 



ooooo ooooo poooo ooooc 
i/>0</ie<n omemo Aowiom omomc 



30 OOOOO oooe 



go o e o o o c 
U^ O Ul O lA S 1/ 



-CMfMtrin ^^iO>/)io (0r--r*a)0 tnoivojm 

wtono tM^weoo CMn<o(o— oincoort 
4CMCM(Mn rtrtrt«^ ^«^^m minintoio 



1 la n t- n <o<ti>-n<o a><-fo(oa} i-nicco- 
. h. !>. n CO CO S oi o> oi oi O o o o ^ — ^^r 
i' lo iri in m" iri o ui iri iri lO le to i6 lo id «' « lo « 



ssass gsisg agsss sssss 

o>-«-r^(M «n**K infvrop- ooAttoo 

33 SS; 33333 33 3 33 3 3 33$ 
iSgSS SgSSS iSgSS sssss 

Se>->-(M c>fAn«<* Am^wr- K««oid> 

33 33 3 3 3 5 3 3 33 333 3 3 S3 3 



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3C 



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gas SSoSS g?2^.* SSSS 



aoqoo eqeoQ ooooo ooooo 
S m o in Q A S M 5 in o in o m o i/> O in S 

««««« ««?«« w««w? ?«?«« 

ssssg sgsgs gggss sgsgs 

ee>->-r4 (Mnn«« AmSior^ p^ooaiai 



tr. o cj_ q o 



noooo —^^^c 



O O o in o> O o »n "^ O O m » O 






« 00 0) « o 



O O O O oi 



)(om--(0 ■0(D--Dic (B>-r}(oa» --nicaji- 



toooo OQOQO oooqo aooo< 
inoAo inSinSin oinSino inSmoi 






Jui a> Q CM « 2 
«n kO ID lO lO If 









lOf^^ip a)0(MV» «a).-piin h-oi^rjio 

iSOOO O — — '- — ^ r- Oi CM tM CMfyPJrtM 

i o o o o" o o o o o o o' o' o' o' o" o" o' o' o" 



n>na>om m a o n m « o n in oo o n in a> o 
rtn«'»* "ry^ininio mouitoip r*r^p^r>.<o 



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noi oioopo o- 



3 o o o o o e 



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a> sf ic ID oT <c 10 10 10 o~ «> 10 o IS (0 to «' 10 10 pJ 

sss 












nn^"*'* 'vinininin io<«<< 



in-w^rjm CM(Mi-i-o oo>o)a>a> f^r-iDtom 

i*.*^rtin r-oi^nio r-coQcg« lOoOf^* 

n n ^ ^ ^ VTinininvi>n<£i(0is loior-r-f^ 

o" o" o" o o o" o" o" o" o" o' o" o" o" o" o" o' o' o o 



^oo ooooo 



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o<->~<M (yMo«« inini0«F^ F-«a»»o> 

2 M n eo M r> ra ri cn" p) « pj e-> n n ri n « n g 



Individual Returns/1 982 



143 



|< 
1 = 

11 

SI 

?i 

n 

S £ 

11 
l| 
|l 

(/) 
<u 

.Q 

ra 

H 

X 

re 

1- 

« 
c/> 

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1-1 


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i ilili Hi 

l§l:sl||Jf| 

it Is sill sill 

ss sslssliil 

ffiiliiP 

m 1 Pi i 

ill 1 il! 1 - 

111: sili"l! 

llllliillll™ 
"sill "1 "III " 


5" 

■ 

E " 

= 
Si- 




1 s 

2 


i 
1 


5.n 


-3S = 5sSS = sSsSSSss 


= 


i 

3 






2 


1 Local sales taxos aro not inciudod. Add an amount ba»ed on tho ratio ■ II your local sales tax applica to tood lor homo consumption check 
between the local and Slate aalaa lax rates conaidering tho number of yout local nowspapet dur.ne mid January lor the correct doductlon, 
month* tha laxet have boon in eHecl. Olhorwlse see loolnote 1. 

\ ^2."'. ,*,"'■* '""•'» ,"'" not included Add the amount paid ■. Sales tax paid on purchase ol elcclrlclty ol 750 KWH or mora per month, 

1 The 1 % percent local tales tax it included. II the '/, ol J percent can be added to tho table amounts. k v . , 
EBles tax Is paid all year (Aiamadn, Contra Coita, San Francisco, SanIa i Sales la> paid on tho purchase of any single Hem ol clolhlng for (175 
Clara, and Santa Cru/ countlosj, add 8 porccnt to the tablo amounl. or more can be added to tho table amounts 

'■°^*';"'"'.* an*' San Malco counlies for tho '/, ol 1 percent sales tax - Sales lax paid on purchases ol natural gat or olcctricily can bo added 
paid after June 30, 1982. odd 4 percent to tho table amount. Otherwise to the table amounts. >or local sales tax seS footnote 1, 
add a proportionalo amount (tea footnote 1). " Local sales taxes are includad. 

< Local 1 percent tales taxes are included. If public transportation sales •" Local sales taxes aro not mtludcd. If paid all year add 26 percent of tha 
taxes are paid, compute the allowabre deduction by the method in loot- tablo amount for each 1 percent ol local tales tai rale. Otharwiie uta ■ 
"°'" '- proportionate amounl. For N.Y. City add 107 percent of (he table amount 
Paee 42 (Foamota. continued on next page) 


^s ss^as s^Rss sgssg -^ 


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1" 


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1 

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2 


ll- 








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1 

3 


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= 


1 






3 




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1 


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ll'S2=S = g5Ss~sSsSSSs 


2 






1 


Is 


SSSSSi-ssSSsSaSsS 


2 


■ 

1 


i- 


rS 555-3 S = = ssS35Ss 


2 




22 ISS5* kSSsS Sa^SH 

3KSSSSS=Sg5S^SS3S 


s 


• _ r^™r,t..^rwrv,-..r,. 


: 

2 


1' 


-SSsssgagaisasSSS 

2~=£S5SsS~s=sS = aa 
*== = 2?5 2s = SSS£sSs 
*2=53 = ?s^52li = SKS 
ssss^sKssss^sass^ 


£ 


1" 

ji: 




S 


1 


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= SS = S«SS = = = gS552s 
= SS3SS== = a = aaS3S3 


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11 



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w i> r«. 
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q in Q S e> 



Ol 01 Ol (^ Ol 



a; CM ko ci 



o o q q 

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KrCfCfC 

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■n q in o 
h. « CO 01 
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ii|S 



q o q 
in q in o 

01 oo » 



ssss 

O H ^ N 



^ss 



csl f) n ^ 



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iSSS 



ssss 

pi pic'i^J"■ 



S S 5 m 
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P4 P4' ei pi 



fo oo 
pT PI e^i c»i 



lllli 

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S88S 

*»-Hrt PI 



iSSS 



(O CO rO oo 

P( PI CI m 
w m n V 
S nS n 



•f n in IO 



8SSS 

leiN ho A 

iBio rs ro 



SSSi 

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ssss 

(O IO h> rs 
pj pipipj 



00 ro Ci 01 



ssss 

CO Ol Ol o 

iiii 



IO r>. IS. a 



i IO rs rs 



CO 00 Ol 01 



||S| 



o q o q 
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3SS 



SSSS 

fi o (*) en 

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f) en PO PI 



§glg 



K o in 5 

CM P) C*) V 

m" m" pj en 

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pj pj en fo 



ssss 

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lo' « W IO 

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IO IO <o lO' 



tn en m en 



ssss 

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r « in n 






oqoe 

sssi 



ili^ 



144 



Individual Returns/1982 



X 
CO 

I- 

I 

7 






c 2 ra 2 
o " 4) j; 

ri, S 2 S " 



^ as -o M 



"S " S E 

T3.!= S O 

■a X nj 3 

S i!3 "i -O 



^'s± 



a) a) w ; 



S TO 4) . 

c t- "2 ■ 
fl> a; o 1 

S'-D « I 

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¥ S ». 



•5 = 









? O m « 












no- 

?5 






IT — tA 



o > « u u 3 t: 



o> J, z J.2" 59 ogn o g 

= Zu>4?^-c"S50-s 

J!?[;!rzoJ2:?o>35=D3 _ 

a S o w::£j= IS Oco O.? ujc*ni 






' I — o 



zS i; 



, Z ^ Z c 

Ri is 



S.S iSf ii 






^ I ES= ih^^it ail 



78 

51 



— n 



« O 

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if 



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fro -£•;:; 
Co n S 3 



w i 



So 3ffii^ S<o£uJj£a SSS S- 



t/i c- 



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oins g^c*^! 



£0 Sac Cj3 QAJS^pOCp 

Z£ zoz z< z<<£aa)S(n 



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^li^! 



if! 

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as, 

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I I in JB <M»- 1^ eb >" tfi 10 QT 



ID 3 N 
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gi?°i!iiui 




CM " 









si ^^Z2 £ 



ICSSSS ^ = aS3 



:r s^a: 















£S 



sS ssSsS s^iss s^s'^ 

— s 2SssS ssSsS SSSSR 

I SiS§^ SSSs$ :Ss:S 

3 S8 = sassa^s ^jssgs 









§l§l§§ §§§§§§§§§§ 

Sisisiisiisssssss 



j- = ■ 



5«3::3s: 3s=s: 



55S 5£SEi3 SSSSS 









ssss ss^:;; sssss 



§ = 55 5353= SS^SS 



^s«ss ssssg =SHSS 
;:3:sR3= £«5=;~ sssss: 



as =s!S2tr asg = a =5ac;a 



: 2SSSS ssSSS 53SSS 
: sasraa ^sissa s = s 



§§§§§§§§§§§§§§§ 

S2£ = g K^^ssa Kssss 



S S. 8 S. I 1 8 8 8 8 8 8. 8 8 8 



ssKsscsgaissssas^l 



S5SSS SKS2S! S:2 



S3 sass^ ?IS5 






35 SSsrS §55Sa 5S55; 

^^ S£n3? &8^Si? SS& = rM 

5~ i-SEiSSsSs 2s5Ss 



3S =ss^a S55S5 5SS53I 
= 5 5HSSs scSsS sSSs' 

sa sssss =§ = = 3 ~sass 
2" 5??"5 s^sSS ^^SSiSi - 






g§§§§ii§.§.§§§§i§§ 

is 88888 siisisisss 
;;§== === SS5"aS22Si23 



§£ 



s5 z:2HH§ ^SSs" SSS82 

2= S5s?? SESSssssSS 






2? 55*SS Ss£SS «5^sS 

2— 322^" S^**£S ^S£5I 

"= 535"2 SSSas S*§S 



■~2?S3sS;~5§5sal'S 






s^isc aziaac 



^SsSSS§a5S3 ssSSai - 
E saSSS a=5ss Ssi5; ~ 



* =22"S §1555 k5sS?. 
1 ==:5ss c:sss2 sasa 



i Hsss^ ~55zS 3S = 
s;i5ss=2S = 52 2 5~35 
; ;= = ss:8 ^^ASS ass&s 

; SESS3 S^Ssa 3S*«5 

; a;:3;;s ssisss :::^:cas 






Hii§i§§§i §'§§§§ 

"5==a 25352* 25s33 

i S 8SSS 88888 SSSSS 

t ^H5a3 5^555 i^iit 



i=i n. 



• Vi 



mi 

"I'll 

'•UK 



35:": 



i'ts 



Individual Returns/ 1982 



145 



2 "E 



SB 






■£ I) 






III hn III Iil§l!lll.ili9.iil s!i|>! s.|| I ^1^ 



a> 

c "> U) w 

sis :=S„-|£_£E ^ S£ 

I" "^s 55.1 * si 1- S s s St 

P |i| Il8l I e! II s i |s^^ I 6.|lg ill 

II- 1^1 p?s I n Is t _^i lill 1 litll ^-1.. 

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?S-? S-P £ E ^oic 



2£ ■S'-'l^'S ° S=5=. S:2-SEI- 



- ■= J E £ 






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*■£ 



« ro^ 



c nj £i 1 



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nj - 



2 c 



S^ Ef S~ £-Ei=.E^-.ES: E^.-?1^S ^ ElESEsai 



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'g^sfi^isiiJi ^a ^iS^ a ii:^^ ££££ £ £££ ££££ 



V 



146 



Individual Returns/ 1982 



ssssr::*!! s s: 






i« I""' 

inbuilt 






-5^1 



E<^5 



' -J ■■« ■ 

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5s-«-».- 

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«aS| -ofl EEEE|5|SjEES|^.5 = 3 i JE.S-Sej" sl|i 
t££ III _££££= £ = =£ = xS 33 3SI3 ZZ 



r JsCuj_ij3 



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512 ■ ■. 



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Individual Returns/1982 



147 



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148 



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Individual Returns/1982 



149 



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S B « ^ 
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a, o -c Q, 

j3 -a 5 * 
t. a w p5 

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la s! I -g <^ 

E 2-C-3S2 

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■J 2 ^ S J 5 
t^ IJ 13 » M 2 

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E.2 "O 03 

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K O -S P 



Si S « 

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ll> ■— c 

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00 



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3 

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li 



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111 

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00 
0> 



s 




■till 

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150 



Individual Returns/1982 



!■?•:■■ 



r°i 



|| ss 



g 
I 

If 

a 

II 



t ~- 

E .& 

Is s 

= 1 I 

= " . E 

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** =a ii ; 



2| 



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u . la -o 
a « m ce 

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to -C M 



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J s J s s 

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b. u u ■£ ox:. 



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eg 



2 E 



it 



is 



o -o 



•S -. a, * 

«■ tsi .5 s 

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S Eh ° 

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a c P o 

3 O o -^ 

Hee 

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III = 



?2| 

I i i- 

ill: 



I 

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* " k ° -a 

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3 

m 

K 

£ 

o 

S 

c 

3 

e 
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m 

5 
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e 
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i 
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ll 

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c 



i,i|i-5ss I 

S*L C E * = 2 ^ S 

5 e = Q- 5 * ri^ * 



asj 



6 = 



D w £ n: S 0- 



-a o 



II I 5 I -] 









^ c « S 



■SeoS 



11 ,1 

1 1 • S E 

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a " o - 

t S >■ i 

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S ■" o I - 

E "ill 

• £ i t; Q. 



^ S 

O u u^ 
^ « o 



-D g ° - 

E S X S. 

S E s £ 



I- 



= ^18^ 



« an O • 






S j. 3 
•fll 

a e s 
S| = 
ill 
U~ 

■2 = § 

S 3 23 

:-is.i 

I e E § 

5PO 3 Sj 



3 C *^ M 

isli 

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g 








g 








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s s 


SS 










p 


& s 


S3 


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d 


si 






t 








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a 


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1 








B 


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= » 








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ir 


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as 


as 


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t: 
















Ml 
















i 




1-r, 


1, 






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s 


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11 


la's 


II 




1 • 




li^ 




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^_ 


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11 






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5 5 s 
111 




III 


1$ 




11 





S8S 



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3 3 5 

&. a. «> 

'^ a S 
I-- 
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too 
-o o o 

3 W CD 



li 



WTO -5 



si§| 



Is 



S"0 

So 

li 
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cfl o 



II 
is 



°^ 
SE 

— a 

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o c 

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32 



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e.s 
l| 

»E 
o 2 



Z = S 
o o ~ 

^ "il- 

a P M 
a » a> 

=a c c 

£ E §; 






iie^ 



§ g s 

9 g S 
E i* 
S .5 

X 2 S 
S' I 



fc ^ 

s s 



n E 



s.= 






I = 



11 
ll 

■a s 

>. c 

« E 

C k. 

0) o 

^ s 
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E 2 



?-fi>- ^ 



s S 



CD d O. a 

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Pl§ 

§ a ti.a 



E 

S- 8 

o o q; , 

li tfa ^ S 






got 

■goo 

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£^ 2 c S & 

3 B- 3 a. 3 -O 

o E o M o a 



i i 






5 o : 



3 

=a 

2" 

>■■= 

aw 
S E 

li 
|§ 



3 ?» 

Ea-S- 

3 a 3 « 
E -c >« o 

S O O 

.2, >. a..a 
= " t! !< :2 

i2|-5-s 
111 

Ills 

tn ^2 b- "o" 



Individual Returns/1982 



151 



3 >• O 



o a ? ■ 



III I 



a - " 



u. s ^ 
O t « 

c 2-Si 
I S 5 



= 2 

I all 



3 = 






II' 

S o ■ 



3 g. 1 



a I § S 

<« '^ ^ o 
a 4) *; ^ 

^ I i I 

|- = .s°1 

p ® a> 

: ^ S o -j; e 
3 ■■ '^ . 2 i 

; S £ -o rE 
! s:; 2 •* 



IP if 

nil! 

c ™ t o 1= 

o ^ ^ SI S 



o g - 

S E. 



<>; 



|0l 

S o c 
m fib '^ 

HI 

D. -g O 

lis 






=33 = 0: 






'2 « ^ 'i 

J3 T-l »J^ ' 



I • S * = i£ 

■a S|? 3 

»< C u CO 3 

= S o £ « 






o £ - 
3 fc. -:: 



Sft, 
(3t 



o ?^ 



II 

C 3 



■2 *« ^ 

S -s i 

^ 00 2 

CO 01 C 

E^ ^ 
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-050. 



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E 
5 a 



■s ^ ^ S ■-- 5. o G 



■9- <!- "a 

1; 



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o 



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5 "^ 



2 g § 



Sit 

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£ --^ 

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o « 

o M 

o "^ 
— CQ 



B CO 



W 1— - 



1 1 s 



^<E 
2S S 






^a 



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.si 

Em 



-.2 



3 £ 

to b 



31 m 

§ S 



3 6 



• s 



ss 



S 9 



o 
E 



lit 
= i s 

S £ s 
cl ° 

"^ q."d. 






_- E "O - 
S s g2 

< 



= ES 



S -So 



£ B .J 

CL C -i 



!5'^ 



« X £ 

w 0* '- 



>. -e *3 

" « -c 

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^ 0) c £ - 

S S 3^ I 

CQ X eg « ■" 

g-gs Is 

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l2|i| 

■l|1ii 
£ i .1 ^ I 

c "S -J * j= 






O « C T5 " 

■Sills 

S^ . I E 



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t^2 £ 



i E S § 



es 



U U O 

5.S £ 



2 « S 



i s = s f » 3 

lisilji 

U tS tQ so 



■J i -a i E M I I 



f i^ 

5 » s • ! 

S u « I 
f 8 J I' 

5sP 8 J 



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I so. So Sf 



(c 2 



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3. 5 _ 
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:= S 



tv E 

5_ S E 
t 55 } = 



t 5 S ■S g g 6 E E 6 



I ll 



.& E " -S E .-ii "S ■£ 



s "S 3 ~ 

m 



s i J 



i'v 5t I" 
i i Ti -s S I 



?.a E 
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B 3 



ill 

4'£ £ 

a o o 

-tss 



I si 

2- I 



:= >>'! 

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s » ° 

■5.= .S 

III 



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a I. *- c c — 

3 O T3 -C ^ T3 

i »'E| i'E 

= C CS ^ »• CO 



' „ o ° 

i p. «i g 



S = £ £§ 



" --i £ 



- 3 o E -J 

i^-g-S? ■ 



- CM E 
_ « o « 

: ;§ 2 .2 2 






i - 



S IS 
.g £ 



i; .E a = 

E «- g^ 

o ^ 5 C 

c E a-S - 



■E Sf 



= .MS 
a 4: c o 



^ C (0 

— ox 

5- 



'-2:^ £. 



■ o 



o y Sj 
r c 4) 
E 



15 



■5 lis 
£'a^ 

E 3 



2 m 

f S g g 

" 1.3 s 

C M CO "U 



t T3 



§2 



S S E = J <= t. 



i K 



! 3 1 1 E 
•. 3 o. I 3 



>- >• » S,o 



cu O 



II 



152 



Individual Returns/1982 




a. (S -S -2 -a) 2 



-S o 



3-2 

•M ^ O « 

fllltf 

■S s -S s a -5 

P c 3 K « a* 
i S e .2 M:S 

1 £ i i 

« S I 3. 

« -a s p ■ 

>% « ■- .S S c 

^ ^ S -s, g s 

a >.a c g CM- 

« •2 J E E "■ ■ 

S 'S S 2 3 S • 
>,-= »S iS S 

~ ^ ■" « jj ^ 

" I s f ^ e : 

^ < >, E ffl « . 
^ £ " o = ■£ 2 ■ 

o 5> S "5 ■ E ® 

S = B S E S "° 
■g ^ 8 • = S S 



^^E 



as 



1 I 

: -a T3 



^.i S t- 






o » - 



III 

■o S -S 



ill 
ill 

li. "3 

; = Si 

S £ -S 

|2i 



2 -2 ^- 
Q. ? a 

I z >. 

O 41 -" 

-is 

ai •*- O 

O U Q. 

K 3 » 

4^ O fc. 



:■! E 

o E 5 



:3g 



E 

V O 

» =: 

•§1 

:£-6 



2 ° 'S 

l-sl 



>. =3 -a- 
aj " "u 2 _. 






sag 
— o o S 






15- 






3 E 






i?3 S 
t, « SI 






£.1 - s 
si g s 
■? I ; ■a 

E g S5 
3 S E 3 

■g a 3 a> 

:2..i 11 
» -a 5 E 

a I £,^ 
§ 1 1 -S S 

. CD g^ T3 a 

a E 2 'S < 

I S 22J 

c >■ S -a 3 
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e o ■« O . 

e <= « 3 3 

I. ■" c o . 
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B °- E ■? I 
5l I3I 



& 






I ll I 



£ E 



y. S-s- 



« S c 



Si 
Is 



2-£ "-C = 

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a j; « E » 

E ^ s is 



s a ^ £• s 
E 8 1 s^ 



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11 









S1^ 



1-2 

~ E 

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3 a> 

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tis;g:§£s; 



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ll 



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si 



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S-2 



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•H " I 
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K o « 

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159 



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160 



Individual Returns/ 1982 



3 2 a) <L 
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: -a -g -o 






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' o 23 



Individual Returns/1982 



161 



- 


Ifii \ sis 

- sgs 


1 


M. 


1 
1 


?SI§§ HHS 


i 

to 


i 


£|o| 


572 361 679 515 
580 368 688 522 
588 375 698 529 
596 382 707 536 
604 389 717 543 


oeo<om>* 
yntniar^O) 
loinminio 


655 431 774 590 
663 436 783 59B 
672 445 793 606 
660 452 802 614 
689 459 812 622 




OtSCO^M OIDIOV 


; 


782 536 916 710 
791 543 926 718 
799 550 935 726 
808 556 945 734 
816 566 954 742 


825 574 964 750 
833 582 973 758 
842 590 983 766 
850 598 992 774 
859 606 1,002 782 


1 
1 

s 
1 

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Based on Taxable Income 

ng a joinl return Their taxable income on line 16 of 

nrj Ihe 123,250-23,300 Income line Next, they lind the 

read down Ihe column The amount shown where the ~*~ 

meet is $3,706 This is the tax amount they must 


! 

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162 



Individual Returns/1982 



I 

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rt ^ V 4 ^ 7 ui 1/1 lA in in « (C lo « *". * i^. ^. ^. 

c^^^^rt <o<o»-<oio (D'-«^*n^ r- eo iC ^ »-, 

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« ^ ^ ^ » ■» '• * » ift in irt A ift in >S «_ « w id 

fi«o<oeo<o <*sc>OfOf*j f*)CTnnc*i fOf*i*^^CT 

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S 0> •- M « in r^ 2 Q •- n A lO O Oi •- cm 5 lo t- 

n n « « 4 « « « uS in in in m in m (oiO'O'Oto 



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0)OP^»-in o)nr~-«-u" 



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V V V V V V V V *' V V V V V V V V «" V » 

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* O •- "- CM rt w uS in I© rw ffl S W O Ki K 2 cm S 

intor^iDOi o»-tMco« miOP-ooffi ©"-(mQ"* 

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S O — •'. CM. c< ft P) *. V. in m. * p 1^. ^. P *. * 



ScninvcM Q'O'OTt'S °*£32 "^ 

0>O»-CM cOco^iQ^ rH.r^*o>0 ^ 

p^r«<<Dtt<S COiSocbco ViDocD^ 0> 

CMCOfiniO r«.too>Q-- CMrt^mio h- 

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5 >n o tn o in e A o tn o in o m S£n£n 



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J CM eg CM CM CM CM rt CO p ——-.-.-» — — 

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3^>-cMCM ptpivwin PPP*^*^. "t.*"!^. P 






O p 6 o o p '-_ •- 



}r-r>-u>(o inin^5co '2'^'^zzzZ 2 ° " S 2 

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5 e •- •- CM cM_ p p «_ i» p p p p ^-. i^. p p P P 



cMco^miO p^eomo-- cmi 

CO * in (O r- £o o) o CM « •♦ > 

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p 5 o O O — _ — . '-. '-. 






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300 00000 



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e e o o o 



SSSSS S3|S| 

sssss sssss 

p p — _ — , fM_ CM_ p p « « 



(Or>-c60io ^cMPlwui •Or-jomc 
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ooooe ooeeo 00000 

SSMotn oinoMiS loogo* 



o in omc 
o' o' o" o" c 



Individual Returns/1 982 



5 


3 


1-ii 


i 

a 
1 


10,649 8.522 12,907 9,864 
10.671 8,542 12,932 9,884 
10.693 8,561 12,956 9,905 
10.715 8,581 12,981 9,925 
10.737 8,600 13.005 9,946 

10,759 8,620 13,030 9,966 
10.761 8,639 13,054 9,987 
10.803 8,659 13,079 10,007 
10.825 8,678 13,103 10,026 
10,847 8,698 13,128 10,046 

10,869 8.717 13,152 10.069 
10,891 8.737 13.177 10.089 
10,913 8,756 13,201 10.110 
10.935 8,776 13,226 10,130 
10.957 8,795 13.250 10,151 


i 


10,979 8.B15 13.275 10.171 
11.001 8.634 13.299 10.192 
11.023 8.654 13.324 10,212 
11.045 8.873 13.348 10.233 
11.067 8.893 13.373 10.253 


11,089 8,912 13,397 10.274 
11,111 0,932 13,422 10.294 
11.133 8,951 13,446 10,315 
11.155 6,971 13.471 10,335 
11.177 8,990 13.495 10,356 

11,199 9.010 13,520 10,376 
11,221 9,029 13,544 10,397 
11,243 9,049 13,569 10.417 
11.265 9,066 13,593 10,438 
11,287 9,088 13,618 10,458 


11.309 9.107 13.642 10,479 
11.331 9.127 13.667 10.499 
11.353 9.146 13.691 10.520 
11.375 9.166 13.716 10.540 
11.397 9.185 13.740 10.561 


1 
1 


11.419 9,205 13.765 10,581 
11.441 9,224 13.789 10,602 
11.463 9,244 13.614 10,622 
11,485 9,263 13.838 10.643 
11,507 9,283 13.863 10.663 


11,529 9,302 13,807 10.604 
11,551 9,322 13,912 10.704 
11,573 9,341 13,936 10,725 
11,595 9,361 13.951 10,745 
11,617 9,380 13,905 10,766 

11,639 9,400 14,010 10,766 
11,661 9,419 14,034 10,807 
11,683 9,439 14,059 10,827 
11,705 9,458 14.063 10,848 
11,727 9,478 14.108 10,868 


11,749 9,497 14,132 10,889 
11,771 9,517 14,157 10,909 
11,793 9.536 14,181 10.930 
11,815 9.556 14,206 10,950 
11,837 9,575 14,230 10,971 


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164 



Individual Returns/ 1982 



nil 



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S O ■- .- CM (M R n * « m m_ £ o h- r-._ m b S o» 



.-CMfvoo «5ioinic (Or^r^eoco oooo — 
— Qin^*^ --oioh^w »-Qin^-A •—0(0^0 

(D<Oa>(D^ 0>Oj0003 ooooo r- ^ w- T- r\t 

sssss ssSss ISSss SsiiS 



in ■« ^ pj P5 CM CM — — o o oi A 00 CO r- f". » « m 

p>>A>-P)in r>.a>«-nin r-oiQCM'* ipcoocM'V 

p> PI ir "# ■« ^»4ninin in in « lO >o * iB i^ r- r- 

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S'~maQn Xsoqo wSn%£ Snmvd 



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o — — n (M P) P) *_ w_ m_ m_ * » is._ f^_ 2 s 2 « 5 
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§|SSS SgSfS |S|SS SSS|S 

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Individual Returns/1982 



165 



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166 



Individual Returns/1982 






a.Eft. 



ill 

'? £ °:-?- 
5 i E 5 Jl 

« ^ a J • 

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> ; = s c 

w " « S o 
I ? I 5 I 

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D Is S.S 



Salaries 13 

Sign Your Return 22 

Single Person 8 

Social Security Numbe 

Step-by-Step 

Instructions 6-23 
Student 

Dependent 11 
T 
Tax Assistance (or 

Taxpayers 24 and 3 
Tax Computation by 

IRS fo 
TaxT^ble 26-31 
Tip Income 13 

Unemployment 
Compensation 
15 and 16 


i 


w 

Wages 13 
When to File 23 
Where to File 25 
Who Can Use Form 

1040A 4 and 5 
Who Can Use Form 

1040EZ 4 and 6 
Who Must File 3 
Who Must Use 

Form 1040 4. 5. an 
Who Should File 3 
Widows and Widowers 
Withholding (or 1983 


J" 



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Cbbh b. tbCbU. b.b.b.b.00 XX 



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169 



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Individual Returns/1 982 



171 



11 

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Section 7 
Index 



Page 



ADDITIONAL TAX FOR TAX PREFERENCES 
Classified by: 

Selected tax items 9 

Type of tax computation 9 

Comparison, 1981 and 1982 2 

Classified by size of ad,1usted gross income 10 

Definition 85 

Reported on: 

AH returns 9, 10 

Returns of taxpayers age 65 or over 73 

Returns of taxpayers age 65 or over 

classified by marital status 74 

Returns with income subject to tax 76 

ADJUSTED GROSS INCOME 

(See adjusted gross income less deficit) 
ADJUSTED GROSS INCOME LESS DEFICIT 

Accumulated by size classes 36-38 

Average 36-38 

Classified by form of deduction 8 

Classified by: 

Form of deduction 8 

Marital status 3, 43 

Number of exemptions 63-67 

Size of adjusted gross income 36-38 

Size of income under alternate concepts. 103, 104 

Sources of income 36-38 

State 11 

Type of tax computation 9 

Coefficient of variation 17, 19-23 

Comparison, 1981 and 1982 2 

Classified by: 

Form of deduction 8 

Marital status 3 

Returns with additional tax for tax 

preferences 10 

Comparison, 1971-1982: 

Returns filed by size of adjusted gross 

i ncome 4 

Definition 85 

Percent 36-38 

Popul ation 16 

Reported on: 

All returns 44-54 

Classified by marital status 43 

Form 1040A returns 56-59 

Form 1040EZ returns 12 

High income returns 110-113 

Classified by: 

Effective tax rate 119, 120 

Size of income under alternative 

concepts 103, 1 04 

Itemized deductions as a percent of Income... 118 

Items with largest tax effects 114-117 

Ratio of taxable income to alternative 

income 105 

Nontaxable returns 55 

Returns of taxpayers age 65 or over 69-73 

Classified by marital status 74 

Returns with additional tax for tax 
preferences 10 



Page 

Returns with earned income credit 82 

Returns with income subject to tax 75-76 

Returns with income tax before credits 80-81 

Returns with itemized deductions 60-61 

Classified by marital status 62 

Returns with total income tax 77-79 

Sample size 16 

ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 
Classified by size of income under alternative 

concepts 1 03 , 1 04 

Definition 107 

Reported on high income returns 103, 104 

Classified by tax status 110, 112 

Ratio of taxable income to specified 

alternative income 105 

ADJUSTED GROSS INCOME PLUS EXCLUDED TAX PREFERENCES 
Classified by size of income under alternative 

concepts 103, 104 

Def i ni ti on 107 

Reported on high income returns 103, 104 

Classified by tax status 110, 112 

Ratio of taxable income to specified 

alternative income 105 

ADJUSTMENTS 

(See statutory adjustments) 
ADVANCE EARNED INCOME CREDIT PAYMENTS 

Classified by marital status 43 

Coefficient of variation 33 

Def i ni ti on 86 

Reported on: 

Returns with earned income credit 82 

Returns with itemized deductions: 

Classified by marital status 62 

AGE 65 OR OVER EXEMPTIONS 
Classified by: 

Marital status 74 

Size of adjusted gross income 63 

Source of age exemption 74 

Total i ncome tax 63 

Def initi on 86 

Reported on: 

AH returns 63 

Returns of taxpayers are 65 or over 69-73 

Sources of income 69-71 

Tax items 71-73 

ALIMONY PAID 

Classified by size of adjusted gross income 53 

Coefficient of variation 28 

Definition 86 

Reported on all returns 53 

ALIMONY RECEIVED 
Classified by: 

Marital status 43 

Size of adjusted gross income 45 

Coefficient of variation 20 

Definition 86 

Reported on: 

All returns 45 

High income returns 110, 112 

Returns with itemized deductions: 

Classified by marital status 62 



175 



176 



Individual Returns/1982 



Page 
ALL OTHER TAXES 

Coefficient of variation 31 

Definition 86 

Reported on: 

Returns of taxpayers age 65 or over 73 

ALL-SAVERS CERTIFICATE INTEREST 

Def i ni ti on 86 

ALTERNATIVE INCOME CONCEPTS 
(See also high income returns) 

All returns 103, 104 

ALTERNATIVE MINIMUM TAX 
(See also additional tax for tax preferences) 
Classi fied by: 

Selected tax items 9 

Type of tax computation 9 

Coefficient of variation 31 

Ccmparison, 1981 and 1982 

Reported on returns with additional tax for 

tax preferences 2 

Definition 86 

Reported on: 

High income returns Ill, 113 

Returns with additional tax for tax 

preferences 9, 10 

Returns with income subject to tax 76 

AMORTIZATION 

(See tax preferences) 
AVERAGES 
(See specific item) 

B 



BLINDNESS EXEMPTIONS 
Classified by; 

Marital status 68 

Size of adjusted gross income 63 

Total income tax 63 

Definition 86 

Reported on al 1 returns 63 

BUSINESS ACTIVITIES 
(See total net profit or loss from business 
activities) 
BUSINESS EXPENSES 

Changes in law 9 

BUSINESS OR PROFESSION PROFIT OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 45 

Coefficient of variation 20 

Ccmparison, 1981 and 1982 2 

Definition 86 

Reported on: 

All returns 45 

High income returns 110, 112 

Returns with itemized deductions: 

Classified by marital status 62 



CAPITAL ASSETS 

(See sales of capital assets gain or loss) 
CAPITAL GAIN DISTRIBUTIONS 

Classified by size of adjusted gross income 46 

Coefficient of variation 21 

Definition 87 

Reported on: 

Al 1 returns 46 

CAPITAL GAIN DISTRIBUTIONS REPORTED ON FORM 1040 

(See capital gains distributions) 
CAPITAL GAINS AND LOSSES 

(See sales of capital assets gain or loss) 
CAPITAL LOSS CARRYOVER 
(See sales of capital assets gain or loss) 



Page 
CARRYOVER FROM PRIOR YEARS' DEDUCTION 

(See contributions deduction) 
CASH CONTRIBUTIONS DEDUCTION 

(See contributions deduction) 
CASUALTY OR THEFT LOSS (NET) 
(See miscellaneous itemized deductions) 

De f i n i ti on 87 

Reported on: 

High income returns Ill, 113 

Itemized deductions as a percent of 

income 118 

Items with largest tax effect 114-117 

Returns with itemized deductions 60 

CHANGES IN THE LAW 

Changes in the law, 1981 to 1982 2 

CHILD CARE CREDIT 

Changes in law 10 

Definition 87 

Reported on returns with income tax before 

credits 81 

CHILDREN AT HOME EXEMPTIONS 
(See dependent exemptions) 
CHILDREN AWAY FROM HOME EXEMPTIONS 

(See dependent exemptions) 
COEFFICIENT OF VARIATION 
(See also specific item) 

Classified by size of adjusted gross income 16 

Definition 17 

Estimated number of returns 16 

For sources of income and adjustments by size 

of adjusted gross income 19-29 

For tax liability and taxpayments by size of 

adjusted gross income 30-33 

COMPARING EXCLUSIONS, DEDUCTIONS, TAX CREDITS, AND 
SPECIAL TAX COMPUTATIONS 

High income returns Ill 

COMPUTATION OF TAX 3 

CONFIDENCE INTERVALS 

(See description of the sample) 
CONTRIBUTIONS DEDUCTION 

Definition 87-88 

Reported on: 

High income returns Ill, 113 

Itemized deductions as a percent of 

i ncome 118 

Items with largest tax effect 114-117 

Returns with itemized deductions 60 

Type of contributions 60 

CONTRIBUTIONS DEDUCTION FOR NONITEMIZERS 

Changes in law 11 

Classified by: 

Size of adjusted gross income 54 

Coefficient of variation 29 

Reported on: 

All returns 54 

Form 1 040A 58 

Form 1040EZ 12 

CONTRIBUTIONS TO CANDIDATES CREDIT 

(See political contributions credit) 
CREDIT FOR TAX ON CERTAIN GASOLINE, FUEL, AND OIL 

Changes in law 11 

Coefficient of variation 33 

Definition 88 

CREDIT FOR THE ELDERLY 

Definition 88 

Reported on: 

Returns of taxpayers age 65 or over 72 

Returns with income tax before credits 80 

CREDIT FROM REGULATED INVESTMENT COMPANIES 

Coefficient of variation 33 

Definition 88 

CREDIT ON 1983 ESTIMATED TAX 

Definition 88 

CREDITS 
(See tax credits) 



Individual Returns/1982 



177 



DEDUCTIONS 
(See total itemized deductions and zero bracket 
amount) 
DEDUCTION FOR EXPENSE OF LIVING ABROAD 

Changes in law 11 

DEFICIT RETURNS 

Classified by size of deficit 55 

DEFINITIONS OF THE TERMS 85 

DEPENDENT EXEMPTIONS 
Classified by: 

Marital status 68 

Size of adjusted gross income 63-P7 

Total income tax 63-67 

De f i n i ti on 88 

Exemptions for: 
Classified by: 

Number of exemptions 63-67, 68 

Type of exemption 63-67, 68 

Reported on all returns 63-67 

DESCRIPTION OF THE SAMPLE 

Confidence intervals 17 

Method of estimation 17 

Processing and management of the sample 18 

Sample criteria and selection 15 

Sampling variability 17 

DISABILITY INCOME EXCLUSION 

Classified by size of adjusted gross income 53 

Coefficient of variation 28 

Definition 88 

Reported on all returns 53 

DIVIDEND EXCLUSION 

Changes in law 12 

Classified by size of adjusted gross income 45 

Coefficient of variation 20 

Definition 88 

Reported on: 

Al 1 returns 45 

Form 1 040A returns 56 

High income returns 110, 112 

DIVIDENDS IN ADJUSTED GROSS INCOME 
Classified by: 

Mari tal status 43 

Size of adjusted gross income 45 

Coefficient of variation 20 

De f i n i ti on 88 

Reported on: 

Al 1 returns 45 

Form 1 040A returns 57 

High income returns 110, 112 

Returns of taxpayers age 65 or over 70 

Returns with itemized deductions: 

Classified by marital status 62 

DEDUCTION FOR WORKING MARRIED COUPLE 
Classified by: 

Size of adjusted gross income 53 

Coefficient of variation 28 

Form 1040A 57 

DIVIDENDS AND INTEREST IN ADJUSTED GROSS INCOME 

Canparison, 1981 and 1982 2 

DIVIDENDS RECEIVED 

(See dividends in adjusted gross income) 
DOMESTIC AND FOREIGN DIVIDENDS RECEIVED 
(See dividends in adjusted gross income) 
Def ini tion 88 



EARNED INCOME 

(See earned income credit) 
EARNED INCOME CREDIT 
Classified by: 

Ma r i tal s ta tus 43 



Page 

Coefficient of variation: 

Refundable portion 33 

Used to offset all other taxes 32 

Computati on of 82 

Definition 88 

Earned income by type 82 

Refundable portion: 
Reported on: 

All returns 82 

Form 1 040A returns 58 

Returns of taxpayers age 65 or over 77 

Reported on: 

All returns 82 

Form 1 040A returns 58 

Returns with income tax before credits 81 

Returns with itemized deductions: 

Classified by marital status 62 

Used to offset all other taxes: 
Reported on: 

All returns 82 

Returns of taxpayers age 65 or over 73 

ECONOMIC INCOME 

High income returns 101 

EMPLOYEE BUSINESS EXPENSES 

Classified by size of adjusted gross income 53 

Coefficient of variation 28 

Definition 89 

Reported on al 1 returns F3 

ESTATE OR TRUST INCOME OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 50, 51 

Coefficient of variation 25, 26 

Comparison, 1981 and 1982 2 

Definition 89 

Reported on: 

All returns 50, 51 

High income returns 110, 112 

Returns of taxpayers age 65 or over 71 

Returns with itemized deductions: 

Classified by marital status 62 

EXPANDED INCOME 

Classified by size of income under alternative 

concepts 1 03 , 1 04 

Definition 106 

High income returns 106 

Reported on high income returns 103, 104 

Classified by: 

Effective tax rate 119, 120 

Size of income under alternative 

concepts 119, 120 

Credits Ill, 113 

Deductions Ill , 113 

Income 110, 112 

Itemized deductions as a percent of income... 118 

Items with largest tax effect 114-117 

Ratio of taxable income to alternative 

income 105 

Tax Ill, 113 



FARM PROFIT OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 46 

Coefficient of variation 21 

Canparison, 1981 and 1982 2 

Def i ni ti on 90 

Reported on: - 

Al 1 returns 46 

High income returns 108, 110 

Returns with itemized deductions: 

Classified by marital status 62 



178 



Individual Returns/1982 



Page 

FILING REQUIREMENTS 

Description ^ 

FOREIGN TAX CREDIT 

Coefficient of variation 30 

Definition -90 

High income returns 10' 

Reported on: 

High income returns 111. 113 

Itemized deductions as a percent of 

income 118 

Items with largest tax effect 116-117 

Returns with income tax before credits 80 

FOREIGN EARNED INCOME EXCLUSION 

Classified by size of adjusted gross income 54 

Coefficient of variation 29 

FORFEITED INTEREST PENALTY ADJUSTMENT 

Classified by size of adjusted gross income 53 

Coefficient of variation 28 

Def i n i tion "0 

Reported on all returns 53 

FORM 1040A RETURNS 

Classified by size of adjusted gross income.. .56-59 

Sources of income 56-57 

Tax items 58-59 

FORM OF DEDUCTION 
(See also specific type) 

Comparison, 1981 and 1982 8 

Definition 90 

FORMS AND INSTRUCTIONS 

Form 1040 1 22-146 

Form 1040A 147-166 

Form 1040EZ 147-166 

Adninistrative IRS changes 14 

Form 4868 173 

Schedules A i B 167 

Schedule C 168 

Schedule D 1 69 

Schedule E 170 

Schedule F 171 

Schedule SE 172 

FOUR INCOME MEASURES 

Hi gh i ncome retu rns 1 06 

FULLY TAXABLE PENSIONS AND ANNUITIES 
(See pensions and annuities) 



GAINS OR LOSSES FROM SALES OF CAPITAL ASSETS 

(See sales of capital assets gain or loss) 
GEOGRAPHIC COOING 

Description 

GENERAL SALES TAXES DEDUCTION 

(See Taxes Paid Deduction) 
GUIDE TO TABLES 

Reference by subject 



.vn 



HEADS OF HOUSEHOLDS, RETURNS OF 
(See also marital status) 

All returns 43 

Classified by type of exemption 68 

Comparison. 1981 and 1982 

Classified by size of adjusted gross income 3 

Def i ni ti on 90 

Deductions: 
Reported on: 

All returns 43 

Returns with itemized deductions 62 

Exemptions 68 

I temi z ed deduc ti ons 62 



Returns with earned income credit 82 

Sources of income: 
Reported on: 

Al 1 returns 43 

Returns with itemized deductions 62 

Tax items: 
Reported on: 

Al 1 retu rns 43 

Returns of taxpayers age 65 or over 74 

Returns with itemized deductions 62 

HIGH INCOME RETURNS 101-109 

HOME MORTGATE INTEREST DEDUCTION 

(See interest paid deduction) 
H.R. 10 PLAN 

(See self-employed retirement plan adjustment) 
HOUSING DEDUCTION 
Classified by: 

Size of adjusted gross income 54 

Coefficient of variation 29 

I 



INCOME AVERAGING 

Definition 91 

Tax Computation reported on: 

Al 1 returns 9 

Returns with income subject to tax 75-76 

INCOME SUBJECT TO TAX 

Classified by type of tax computation 9, 75-76 

Definition 91 

Reported on: 

All returns 9 

Returns with tax preferences 9 

Returns with taxes from special computations. . .9 
INCOME TAX 

(See total income tax) 
INCOME TAX AFTER CREDITS 

Classified by: 

Marital status 43 

Size of adjusted gross income 39 

Type of tax computation 9, 76 

Coefficient of variation 30 

Comparison, 1981 and 1982 2 

Cumulated, amount, percent 36-38 

Definition 91 

Reported on: 

Al 1 returns 39 

Classified by marital status 43 

Form 1040A returns 59 

High income returns Ill 

Returns of taxpayers age 65 or over 73 

Classified by marital status 74 

Returns with earned income credit 82 

Returns with income subject to tax 76 

Returns with itemized deductions: 

Classified by marital status 62 

INCOME TAX BEFORE CREDITS 

Amount 80 

Classified by: 

Type of tax computation 9, 76 

Coefficient of variation 30 

Comparison, 1981 and 1982 2 

Definition 91 

Reported on: 

Form 1040A returns 58 

High income returns 111. 113 

Nontaxable returns 55 

Returns of taxpayers age 65 or over 72 

Returns with earned income credit 82 

Returns with income subject to tax 75-76 

INCOME TAX WITHHELD 

Classified by: 

Marital status 43 

Coefficient of variation 32 



Individual Returns/1982 



179 



Page 

Definition 91 

Reported on: 

An returns 62 

Form 1 040A returns 59 

Returns with itemized deductions 62 

Classified by marital status 62 

INDIVIDUAL RETIREMENT ARRANGEMENT (IRA) ADJUSTMENT 

Changes in law 12 

Classified by size of adjusted gross income 53 

Coefficient of variation 28 

Oef i ni ti on 91 

Reported on all returns 53 

INTANGIBLE DRILLING COSTS 

(See tax preferences) 
INTEREST AND DIVIDENDS IN ADJUSTED GROSS INCOME 

(See dividends and interest in adjusted gross income) 
INTEREST PAID DEDUCTION 

Definition 91 

Reported on: 

High income returns Ill, 113 

As a percent of total returns 118 

As item with largest tax effect 114-115 

Returns with itemized deductions 61 

Type of deduction 61 

INTEREST RECEIVED 
Classified by: 

Marital status 43 

Size of adjusted gross income 44 

Coefficient of variation 19 

Comparison. 1981 and 1982 2 

Definition 92 

Reported on: 

Fonn 1040A returns 56 

Form 1 040EZ returns 12 

High income returns 110, 112 

Returns of taxpayers age 65 or over 70 

Returns with itemized deductions: 

Classified by marital status 62 

INTEREST AND DIVIDENDS IN ADJUSTED GROSS INCOME 
(See dividends and interest in adjusted gross 
income) 
INVESTMENT CREDIT 

Changes in law 13 

Definition 92 

Reported on: 

High income returns Ill, 113 

As a percent of total returns 118 

As item with largest tax effect 115, 117 

Returns with income tax before credits 80 

INVESTMENT EXPENSES 

Reported on high income returns 102 

INVESTMENT INTEREST 

Reported on high income returns 110, 112 

As a percent of income ITS 

ITEMIZED DEDUCTION TAX PREFERENCE 
(See tax preferences) 
ITEMIZED DEDUCTIONS 
(See total itemized deductions and specific types) 



JOBS CREDIT 

Changes in law 13 

Definition 92 

Reported on: 

High income returns Ill, 113 

As a percent of income 118 

As item with largest tax effect 114-117 

Returns with income tax before credits 81 

JOINT RETURNS OF HUSBANDS AND WIVES 
(See also marital status) 
Comparison, 1981 and 1982: 

Classified by size of adjusted gross income 3 



Paae 
Definition 92 

Deductions reported on: 

Al 1 returns 43 

Returns with itemized deductions 62 

Exemptions classified by: 

Total 68 

Returns of taxpayers age 65 or over: 

Classified by marital status 68 

Returns with earned income credit 82 

Returns with total income tax 77-79 

Tax items reported on: 

Al 1 returns 39 

Returns of taxpayers age 65 or over 74 

Returns with itemized deductions 62 

K 



KEOGH PLANS ADJUSTMENT 
(See self-employed retirement plan adjustment) 



LIMITATIONS OF THE DATA 

(See description of the sample) 
LONG-TERM CAPITAL GAINS AND LOSSSES 

(See sales of capital assets gain or loss) 



MARITAL STATUS 

Comparison, 1981 and 1982: 

Classified by size of adjusted gross income 3 

Deductions 39 

Definition 92 

Exemptions 68 

Reported on: 

Al 1 returns 39 

Classified by type of exemption 68 

Returns of taxpayers age 65 or over 74 

Returns with earned income credit 82 

Returns with itemized deductions 62 

Returns with total income tax 39-42 

Sources of income 43 

Tax items 39, 74 

MEDICAL AND DENTAL EXPENSE DEDUCTION 

Definition 93 

Reported on: 

High income returns Ill, 113 

As a percent of total returns 118 

As item with largest tax effect 114-117 

Returns with itemized deductions 60 

Type of deduction 60 

METHOD OF ESTIMATION 

(See description of the sample) 
METHOD OF GEOGRAPHIC COOING 

Description 6 

MINIMUM TAX 
(See also additional tax for tax preferences) 

Definitions 93 

Classified by: 

Selected tax items 9 

Type of tax computation 9 

Coefficient of variation 31 

Canparison, 1981 and 1982 2 

Reported on returns with additional tax for 

tax preferences 10 

Returns with income subject to tax 76 

MISCELLANEOUS ITEMIZED DEDUCTIONS 

Definition 93 

Reported on : 

High income returns in, 113 



180 



Individual Returns/1982 



Page 

As a percent of total returns 118 

As item with largest tax effect lH-117 

Returns with itemized deductions 60 

Type of deduction 61 

MODIFIED TOTAL INCOME TAX 
Classfied by: 

Size of adjusted gross income 104 

Size of income under alternative concepts 104 

Reported on high income returns: 
Nunber of returns and percents: 

Effective tax rate 120 

Size of income under alternative concepts. 120 

Items with largest tax effects 116-117 

Ratio of taxable income to alternative 

i ncome 105 

MOVING EXPENSE ADJUSTMENT 

Classified by size of adjusted gross income 52 

Coefficient of variation 27 

Definition 94 

Reported on all returns 52 



NET CAPTITAL GAIN AND LOSS 

{See sales of capital assets gain or loss) 
NONJOINT RETURN 

(See marital status) 
NONSAMPLING ERRORS 

(See description of the sample) 
NONTAXABLE RETURNS: 
(See taxable returns) 
Classified by size of adjusted gross Income 

or deficit 44 

Comparison, 1970-1982: 

Classified by size of adjusted gross income 4 

Percent of all returns 4 

High income returns 118 

Reported on returns of taxpayers age 65 or 

over 69-73 

NUMBER OF EXEMPTIONS 

(See exemptions) 
NUMBER OF RETURNS 
(See specific items) 



OMITTED INCOME 

High income returns 102 

OTHER ADJUSTMENTS 

(See statutory adjustments) 
OTHER DEDUCTIONS 

(See miscellaneous itemized deductions) 
OTHER DEPENDENTS 

(See dependent exemptions) 
OTHER INCOME 
Classified by: 

Number of exemptions other than age or 

bl indness 64-67 

Size of adjusted gross Income 43 

Coefficient of variation 27 

Definition 94 

Reported on all returns 43, 52, 64-68 

OTHER TAX CREDITS 

Definition 94 

Reported on returns with Income tax before 

credits 81 

OTHER TAXES DEDUCTION 

(See taxes paid deduction) 
OTHER TAXPAYMENTS 

Coefficient of variation 33 

Definition 94 



Page 
OTHER THAN AGE OR BLINDNESS EXEMPTIONS 
Classified by: 

Marital status 68 

Number of exemptions 63-67, 68 

Size of adjusted gross income 63-67 

Sources of income 63-67 

Total income tax 63-67 

Reported on al 1 returns 63-67 

OTHER THAN CASH CONTRIBUTIONS DEDUCTION 

(See contributions deduction) 
OVERPAYMENT 
(See refund) 
Classified by: 

Marital status 43 

Coefficient of variation 33 

Definition 94 

Reported on: 

All returns 43 

Form 1 040A returns 59 

Form 1040EZ returns 12 

Returns with itemized deductions 

classified by marital status 62 

OVERPAYMENT OF WINDFALL PROFIT TAX 

Definition 94 

P 



PARENT EXEMPTIONS 

(See Dependent Exemptions) 
PARTNERSHIP PROFIT OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 50 

Coefficient of variation 25 

Comparison, 1981 and 1982 2 

Definition 94 

Reported on: 

Al 1 returns 50 

High income returns 110, 112 

Returns with itemized deductions: 

Classified by marital status 62 

PAYMENT ON 1981 DECLARATION OF ESTIMATED TAX 

(See estimated tax payments) 
PAYMENT WITH REQUEST FOR EXTENSION OF FILING TIME 

Coefficient of variation 32 

Definition 94 

PAYMENTS TO A SELF-EMPLOYED RETIREMENT PLAN 

(See self-employed retirement plan) 
PENALTY TAX ON INDIVIDUAL RETIREMENT ARRANGEMENTS 
(See individual retirement arrangement) 

Coefficient of variation 31 

Definition 95 

PENSIONS AND ANNUITIES 
Classified by: 

Marital status 43 

Size of adjusted gross Income 48, 49 

Coefficient of variation 23, 24 

Conparison, 1981 and 1982 2 

Definition 95 

Reported on: 

Al 1 returns 48 , 49 

High income returns 110, 112 

Returns of taxpayers age 65 or over 70 

Returns with Itemized deductions 

classified by marital status 62 

Type 48, 49 

PERSONAL EXEMPTION CREDIT 

(See taxpayers exemptions) 
PERSONAL PROPERTY TAXES DEDUCTION 
(See taxes paid deduction) 
POLITICAL CONTRIBUTIONS CREDIT 

Definition 95 

Reported on: 

Form 1040A returns 58 

Returns with Income tax before credits 80 



Individual Returns/1982 



181 



PROCESSING AND MANAGEMENT OF THE SAMPLE 
Oescri ption 



Page 
...18 



REAL ESTATE TAXES DEDUCTION 
(See taxes paid deduction) 
REDEFINING INCOME 

High income returns 102 

REFUND 
(See overpayment) 

Classified by Marital status 43 

Definition 95 

Overpayment refunded 12 

RENT INCOME OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 49 

Coefficient of variation 24 

Canparison, 1981 and 1982 2 

Definition 95 

Reported on: 

All returns 49 

High income returns 110, 112 

Returns of taxpayers age 65 or over 71 

Returns with itemized deductions 

classified by marital status 62 

RENTAL OF DWELLINGS TO FAMILIES 

Changes in law 13 

REQUEST FOR EXTENSION OF TIME TO FILE 

Administrative IRS changes 14 

REQUIREMENTS FOR FILING 

Description 1 

RESEARCH AND EXPERIMENTATION CREDIT 

Definition 95 

Reported on returns with income tax before 

credits 81 

RESIDENTIAL ENERGY CREDIT 

Def ini ti on 96 

Reported on returns with income tax before 

credits 81 

Used to offset income tax before credits 81 

RETIREMENT INCOME CREDIT 

(See credit of the elderly) 
ROYALTY INCOME OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 49 

Coefficient of variation 24 

Canparison, 1981 and 1982 2 

Definition 96 

Reported on: 

Al 1 returns 49 

High income returns 110, 112 

Returns of taxpayers age 65 or over 71 

Returns with itemized deductions 
classified by marital status 62 



SALARIES AND WAGES 
Classified by: 

Marl tal status 43 

Nimber of exemptions other than age or 
blindness 67 

Size of adjusted gross income 44 

Coefficient of variation 19 

Comparison, 1981 and 1982 2 

Def i n 1 1 1 on 96 

Reported on: 

Al 1 returns 44 



Page 

Form 1 040A returns 56 

Form 1040EZ returns 12 

High income returns 110, 112 

Nontaxable returns 55 

Returns of taxpayers age 65 or over 69 

Returns with itemized deductions; 

Classified by marital status 62 

SALES OF CAPITAL ASSETS GAIN OR LOSS 
(See alternative tax) 
Classified by: 

Ma ri tal status 43 

Size of ad,iusted gross income 46-48 

Coefficient of variation classified by type... 21-23 

Comparison, 1981 and 1982 2 

Def 1 ni ti on 96 

Reported on: 

Al 1 returns 46-48 

High income returns 110-112 

Returns of taxpayers age 65 or over 69 

Returns with itemized deductions 

classified by marital status 62 

Type 46-48 

SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D 

(See Sales of capital assets gain or loss) 
SALES OF PROPERTY GMN OR LOSS 
Classified by: 

Adjusted gross income 48 

Number of exemptions other than age or 

blindness 64-67 

Reported on: 

All returns 64 

Nontaxable returns 55 

SALES OF PROPERTY OTHER THAN CAPITAL ASSETS GAIN 
OR LOSS 
Classified by: 

Marital status 43 

Size of adiusted gross income 48 

Coefficient of variation 23 

Comparison 1981 and 1982 2 

Definition 97 

Reported on: 

All returns 48 

High income returns 110, 112 

Returns of taxpayers age 65 or over 70 

Returns with itemized deductions 

classified by marital status 62 

SALES TAXES ON MOTOR VEHICLES 

(See taxes paid deduction) 
SAMPLE CRITERIA AND SELECTION 

(See description of the sample) 
SAMPLING VARIABLILIY 

(See description of the sample) 
SELF-EMPLOYED RETIREMENT (KEOGH OR H.R. 10) 
PLAN ADJUSTMENT 

Changes in law 13 

Classified by size of adjusted gross income 53 

Coefficient of variation 28 

Definition 97 

Reported on al 1 returns 53 

SELF-EMPLOYED INCOME 

(See earned income credit) 
SELF-EMPLOYED TAX 

Coefficient of variation 31 

Comparison, 1981 and 1982 2 

Definition 97 

SEPARATE RETURNS OF HUSBANDS AND WIVES 
(See also marital status) 

Comparison, 1981 and 1982 2 

Classified by size of adjusted gross income. ...3 

Definition 98 

Exempti ons 68 

Reported on: 

All returns 43 

Classified by type of exanptions 68 

Returns of taxpayers age 65 or over 74 



182 



Individual Returns/1982 



Page 

Returns with itemized deductions 62 

Sources of income: 

All returns 43 

Returns with itemized deductions 62 

Tax items reported on all returns 43 

SHORT-TERM GAINS AND LOSSES 

(See sales of capital assets gain or loss) 
SICK PAY EXCLUSION 

(See disability income exclusion) 
SINGLE PERSON, RETURNS OF 
(See marital status) 
Ccmparison, 1981 and 1982 classified 

by size of adjusted gross income 3 

De f i n i ti on 98 

Exempti ons 68 

Reported on: 

Al 1 returns 43 

Classified by type of exemptions 68 

Returns of taxpayers age 65 or over 74 

Returns with itemized deductions 62 

Sources of income reported on: 

All returns 43 

Returns with itemized deductions 62 

Tax items reported on: 

Al I returns 

Returns of taxpayers age 65 or over 43 

Returns with itemized deductions 62 

SIZE OF ADJUSTED GROSS INCOME: 
(See also adjusted gross income less deficit) 

Definition 98 

SMALL BUSINESS CORPORATION PROFIT OR LOSS 
Classified by: 

Marital status 43 

Size of adjusted gross income 51 

Coefficient of variation 26 

Comparison, 1981 and 1982 2 

Definition 98 

Reported on: 

Al 1 returns 51 

High income returns 110, 112 

Returns with itemized deductions 

classified by marital status 62 

SOCIAL SECURITY TAXES ON TIP INCOME 

Coefficient of variation 31 

Definition 98 

SOURCES OF INCOME 
(See specific type) 
Classified by: 

Exempti ons 63-67 

Marital status 43 

Size of adjusted gross income 44-52 

Coefficient of variation 19-29 

Comparison, 1981 and 1982 2 

Reported on: 

Al 1 returns 43 

Form 1040A returns 51-59 

Form 1040EZ returns 12 

High income returns 110, 112 

Nontaxable returns 55 

Returns of taxpayers age 65 or over 69-71 

Returns with itemized deductions: 

Classified by marital status 62 

SOURCES OF THE DATA 
(See description of the sample) 
STATE AND LOCAL INCOME TAXES DEDUCTION 

(See taxes paid deduction) 
STATE DATA 

As classifier 11 

Definition 98 

Method of geographic coding 6-7 

Adjusted gross income 11 

Total income tax 11 

STATI INCOME TAX REFUNDS 
Classified by: 

Marital status 62 



Page 

Size of adjusted gross income 45 

Coefficient of variation 20 

Definition 98 

Reported on: 

Al 1 returns 45 

High income returns 110, 112 

Returns with itemized deductions 

classified by marital status 62 

STATUTORY ADJUSTMENTS 

(See specific type) 

Classified by: 

Marital status 43 

Size of adjusted gross income 52-54 

Coefficient of variation 27-29 

Canparison, 1981 and 1982 2 

Definition 98 

Reported on: 

All returns 43 

High income returns 110, 112 

Returns of taxpayers age 65 or over 71 

Returns with itemized deductions 

classified by marital status 62 

Type 52-54 

STOCK OPTIONS 

(See tax preferences) 
SURVIVING SPOUSES, RETURNS OF 
(See marital status) 
Comparison, 1981 and 1982: 

Classified by size of adjusted gross income 3 

Definition 98 

Exempti ons 68 

Reported on: 

Al 1 returns 43 

Returns of taxpayers age 65 or over 68 

Returns with earned income credit 82 

Returns with itemized deductions 62 

Sources of income: 
Reported on: 

All returns 43 

Returns with itemized deductions 62 

Tax items: 
Reported on: 

All returns 39 

Returns of taxpayers age 65 or over 69-73 

Returns with itemized deductions 62 



TARGETED JOBS CREDIT 

(See jobs credit) 
TAX 
(See Total Income Tax) 
TAX COMPUTATION 

(See specific type) 
TAX CREDITS 
(See specific type) 

Coefficient of variation 30 

Canparison, 1981 and 1982 2 

Definition 98 

Reported on: 

By adjusted gross income 80-81 

Form 1040A returns 58-59 

Nontaxable returns 80-81 

High income returns Ill, 113 

Returns of taxpayers age 65 or over 69-73 

Returns with income subject to tax 76 

Returns with income tax before credits 80-81 

Type of credit 80-81 

TAX DUE AT THE TIME OF FILING 
Classified by: 

Marital status 43 

Coefficient of variation 33 

Def initi on 99 



Individual Returns/1 982 



183 



Page 
Reported on: 

Al 1 returns 43 

Form 1 040A returns 59 

Returns with itemized deductions: 

Classified hy marital status 62 

TAX FROM RECOMPUTING PRIOR-YEAR INVESTMENT CREDIT 

Coefficient of variation 31 

Definition 99 

TAX GENERATED 

Classified by type of tax computation 9 

Definition 99 

Reported on returns with income subject to tax. ..75 
TAX ITEMS 
(See specific type) 
Classified by: 

Marital status 40-42 

Size of adjusted gross income 36-38 

Comparison, 1981 and 1982 2 

Cumulated, number, percent 37-38 

Reported on: 

Form 1040A returns 56-59 

Form 1040EZ returns 12 

Nontaxable returns 55 

Returns of taxpayers age 65 or over 69-73 

Classified by marital status 74 

Returns with income subject to tax 75-76 

Returns with itemized deductions: 

Classified by marital status 40-42 

Type of tax computation 9, 75-76 

TAX LAW CHANGES 

Comparison, 1981 to 1982 2 

TAX LIABILITY 

{See total income tax and total tax liability) 
TAX OVERPAYMENT 
(See overpayment) 
TAX PREFERENCES 

(See Alternative Minimum Tax) 99 

Classified by marital status 74 

TAX PREFERENCES EXCLUDED FROM ADJUSTED GROSS INCOME 
CONCEPTS 

Definition 107 

Reported on: 

High income returns 110, 112 

Returns with itemized deductions as a 

percent of total returns 118 

TAX RATE REDUCTIONS 

Changes in law 9-14 

TAX REFUND 
(See refund) 
TAX SAVINGS FROM SPECIAL TAX COMPUTATIONS 
(See specific type of tax computation) 

Definition 99 

Reported on: 

High income returns Ill, 113 

Returns with income subject to tax 75 

TAXABLE INCOME 
Classified by: 

Marital status 40-42 

Size of adjusted gross income 39, 54 

Coefficient of variation 29 

Comparison. 1981 and 1982 2 

Def i ni ti on 98 

Reported on 

All returns 39, 54 

Form 1 040A returns 57 

Form 1040EZ returns 12 

High income returns l^l, 113 

Ratio to alternative income 105 

Nontaxable returns 54, 55 

Return of taxpayers age 65 or over 72 

Classified by marital status 74 

Returns with income subject to tax 75 

Returns with itemized deductions: 

Classified by marital status 62 



Page 
TAXABLE RETURNS 

Adjustments 52-54 

Coefficient of variation: 
Classified by: 

Adjustments 27-29 

Sources of income !'. !l9-26 

Tax liabil i ty ' .'30-32 

Taxpayments 32-33 

Comparison , 1981 and 1982 .'.'.'.'.'.'.'.." 2 

Cumulated, number, amount, percent .36-38 

Definition 99 

Reported on: 

All returns 39-42 

Form 1 040A returns 56-59 

Returns with income tax before credits... .....80 

Returns with itemized dedkjctions 60-61 

Returns with taxpayers age 65 or over 69-72 

Sources of income 44-52 

TAXES FROM SPECIAL COMPUTATIONS 

Classified by selected tax items 9 

Definition 99 

Reported on all returns 9 

TAXES PAID DEDUCTION 

Definition 99 

Reported on: 

High income returns m, 113 

As item with largest tax effect 114-117 

With taxes paid deduction as a percent 

of total returns 118 

Returns with itemized deductions 60-61 

Type of deduction 60-61 

TAXPAYERS AGE 65 OR OVER 

(See Age 65 or over exemptions) 
TAXPAYER EXEMPTIONS 
Classified by: 

Marital status 68 

Size of adjusted gross income 63 

Exemptions for: 
Classified by: 

Number of exemptions 68 

Reported on all returns 63 

TAXPAYER'S DEPENDENT EXEMPTIONS 

(See dependent exemptions) 
TAXPAYMENTS 
(See also specific type) 
Classified by: 

Marital status 43 

Coefficient of variation 32 

Definition , 99 

Reported on: 

Form 1040A returns 59 

Returns with itemized deductions 

classified by marital status 62 

TOTAL CREDITS 
(See tax credits) 
TOTAL DEDUCTIONS 
(See total itemized deductions and zero bracket 
amount) 
TOTAL INCOME TAX 

As percent of adjusted gross income 76, 77-79 

Average 36-38 , 76 

Classified by: 

Marital status 43 

Classified by size of adjusted gross 

Income 77-79 

Number of exemptions 64-67 

Size of adjusted gross Income 36-38, 63-67 

Type of exemptions 63-64 

Coefficient of variation 30 

Conparison, 1981 and 1982 2 

Cumulated, amount, percent 36-38 

Definition 100 

Reported on: 

Al 1 returns 63-67 



184 



Individual Returns/1982 



Page 
High income returns: 
Classified by: 

Effective tax rate 119-120 

Size of income under alternative 

concepts 103, 104 

Credits 110-113 

Deduct! ons 110-113 

Income 110-113 

Items with largest tax effect 114-117 

Ratio of taxable income to specified 

alternative income 105 

Tax 110-113 

Returns of taxpayers age 65 or over 73 

Classified by marital status 74 

Returns with income subject to tax 76 

Returns with itemized deductions 

classified by marital status 62 

Returns with total income tax 77-79 

Type of tax computation 76 

TOTAL ITEMIZED DEDUCTIONS 
(See specific type) 
Classified by: 

Marital status 43 

Size of adjusted gross income 60-61 

Comparison, 1981 and 1982 2 

Classified by: 

Form of deduction 8 

Size of adjusted gross income 8 

Def i n i ti on 1 00 

Reported on: 

All returns 60-61 

Classified by marital status 43 

High income returns Ill, 113 

With total itemized deductions as a 

percent of total returns 118 

Nontaxable returns 55 

Returns taxpayers of age 65 or over 71 

Classified by marital status 74 

Returns with itemized deductions 60 

Classified by marital status 62 

Type of deduction 60-61 

TOTAL NET PROFIT OR LOSS FORM BUSINESS ACTIVITIES 
Classified by number of exemptions other than 

age or blindness 64-67 

Reported on: 

All returns 64-67 

Nontaxable returns 55 

Returns of taxpayers age 65 or over 69 

TOTAL OVERPAYMENT 
(See overpayment) 
TOTAL STATUTORY ADJUSTMENTS 
(See statutory adjustments) 
TOTAL TAX LIABILITY 
Classified by: 

Marital status 43 

Coefficient of variation 30 

Comparison 2 

Definition 100 

Reported on: 

All returns 43 

Returns of taxpayers age 65 or over 73 

Returns with itemized deductions 

Classified by marital status 62 

TOTAL TAX PREFERENCES 
(See tax preferences) 



Page 

TYPE OF TAX COMPUTATION 

(See also specific type of tax conputation) 

Classified by selected tax items 9 

De f i n i ti on 1 00 

Reported on returns with income subject to 

tax 75-76 

U 



UNAUDITED DATA 

High income returns 108 

UNEMPLOYMENT COMPENSATION 

Changes in law 14 

Classified by: 

Marital status 43 

Size of adjusted gross income 52 

Coefficient of variation 27 

Def in i tion 1 00 

Reported on: 

Al 1 returns 52 

Form 1 040A returns 57 

Returns with itemized deductions: 

Classified by marital status 62 

UNUSED ZERO BRACKET AMOUNT 
Classified by: 

Marital status 43 

Size of adjusted gross income 54 

Coefficient of variation 29 

Definition 100 

Reported on: 

All returns 54 

Returns with income subject to tax 75 

Returns with itemized deductions 61 

Classified by marital status 62 

W 



WINDFALL PROFIT TAX REFUND 

Classified by size of adjusted gross income 51 

Coefficient of variation 26 

Definition 1 00 

Reported on: 

All returns 51 

High income returns 110, 112 

WINDFALL PROFIT TAX WITHHELD 
(See windfall profit tax refund) 

Classified by size of adjusted gross income 52 

Coefficient of variation 27 

Reported on high income returns 110, 112 

Z 

ZERO BRACKET AMOUNT 

Comparison, 1981 and 1982 2 

Classified by: 

Form of deducti on 8 

Size of adjusted gross income 8 

Definition 100 

Reported on: 

Form 1040A returns 57 

High income returns Ill, 113 

Returns of taxpayers age 65 or over 71 

Classified by marital status 74 

Returns with income subject to tax 75 



Form 6839 (Rev. 10-84) 
Department of the Treasury 
Internal Revenue Service 



USER SURVEY 

Statistics of Income — 1982 Individual Income Tax Returns 



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D No 
D No 



4. What subject matter in the report interests you particularly? 

D Sources of Income 

D Income distributions 

D Itemized deductions 

n Exemptions 

n Other (Specify) 



D Tax rates 

D Age 65 or over 

n State data 

□ High income returns 



5. What type of organization are you connected with? 
D Federal government 
n State or local government 
D Trade association 
D Other nonprofit organization 
n Other (Specify) 



D Consulting firm 
D Accounting firm 
D University or college 
D Legal firm 



6. Rank in order of importance to you the following sections of the publication. 



D Tables 

D Introductory material and changes in law 

D Explanation of terms 



D Sample description 
□ Tax form facsimiles 



7. How would you describe the text? 

D Too technical 

n Not detailed enough 



n About right 

D Did not use text 



8. What changes (additions, deletions, alterations) would you like to see in the contents or format of this publication? 



9. What ZIP Code do you- 



llve in? 

work in?_ 



10. Other comments (use other side if needed). 



Form 6839 (Rev. 10-84) 



9. Other comments 



— Fold Here 



Internal Revenue Service 

Washmgton, DC 20224 



Fold Here 



OFFICIAL BUSINESS 
PENALTY FOR PRIVATE 
USE, $300. 



NO POSTAGE 

NECESSARY 

IF MAILED 

IN THE 

UNITED STATES 



BUSINESS REPLY MAIL 

FIRST CLASS PERMIT NO. 12686 WASHINGTON, DC 



POSTAGE WILL BE PAID BY IRS 



Internal Revenue Service 

Statistics of Income Division D:R:S 
1111 Constitution Avenue, NW 
Washington, DC 20224 



Individual 
Income Tax 
Returns 



1982 

Statistics 
of Income 



Section 

1 Introduction and Changes in Law 



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

3 Basic Tables: 

Part 1 — Returns Filed and Sources of Income 
Part 2 — Exemptions and Itemized Deductions 
Part 3 — Tax Computation 

4 Explanation of Terms 

5 High Income Returns: Taxable and Nontaxable 

6 1982 Forms and Instructions 

7 Index 

• User Survey (Form 6839)