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
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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
Pre— nU 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 other 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.
NUMBER OF RETURNS 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
0 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
0 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
0 1
0 1
0 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 0
21 6
30
1 5
1 0
05
04
05
03
02
0 1
0 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
0
-
II
IJ
l_
unde
$5,0
30
$5,00
unde
$10,0
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
$;
0
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 Care 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 Nqnitemizers
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.
Credit for Federal Tax on Certain Gasoline, 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 Living 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 Couples
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 gemen 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 lings 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.
Request for Extension^ of Time to File
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.
References
[1] See also, Epstein, Marshall, "Preliminary Income
and Tax Statistics for 1982 Individual Income Tax
Returns," Statistics of Income Bulletin, Winter
1983-84
[2] See also, U.S. Department of Commerce, Bureau of
Economic Analysis, Survey of Current Business,
Volume 63, Number 7, July 1983, pa'ges 5-14
[3] See also. Statistics of Income, 1979-1982,
Marginal Tax Rates, Individual 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 DESIGN AND SELECTION 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
^^
(')
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 VARIABILITY 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.
PROCESSING 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.
References
[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 , Section
on Siir 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, American
Sta ti s ti cal Associ ati on , Secli on^ ' on Survey jesear^h
Me th 0 ds".'~(Tor tWcom fngT
"Scheuren, Fritz; Kilss, Beth; and Schwartz, Otto,
"Statistics from Individual Income Tax Returns:
Quality Issues and Budget Cut Impact," Review 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 MetFJoBTj pp.
j^/m-.
Durkin, Thomas M. and Schwartz, Otto, "The SOI
Quality Control Program, "2_981 Proceedings, American
Statistical Association, Section"~on~ "Survey "Research
Methoc^." pp. ~irrS-'fST.
Individual Returns/1982
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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 0
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
0 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
0 1
03
05
06
09
20
2 1
99
107
11 3
18 4
11,3
97
3,2
4.1
22
07
1 0
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 0
1 5
1 5
1 7
1 7
1 8
20
2 1
10 1
11 0
11 7
188
11 5
97
32
4 1
22
0-8
1 0
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')
0
{')
{')
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
0 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 0
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 0
79 0
89 4
943
975
96 3
969
99 0
99 0
99 0
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 0
100 0
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 0
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 0
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
0 1
04
1 0
1 7
25
35
50
65
82
99
11 7
137
156
260
370
46 7
67 5
79 0
68
91
960
98 2
99 0
100 0
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 0
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 0
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 0
26 0
372
463
51 1
54 0
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 0
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 0
90 8
92 4
94 1
95 5
96 6
97 6
98 5
99 1
99 6
99 9
100 0
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 0
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 0
94 2
97 3
99 5
99 7
100 0
100 0
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 0
1 8
40
82
11 5
21 4
32 9
51 6
63 2
74 0
64 0
66 1
$13,000 or more
66 0
89 9
91 7
$10,000 or more
93 4
95 0
96 5
97 5
96 3
99 0
99 6
100 0
$2,000 or more
100 0
100 0
100 0
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 0
1 8
4-0
8.1
11 3
21 0
32 5
51 3
63 0
74 0
84 2
86 3
88 3
90 1
91 8
93 6
95 0
96 5
97 5
98 3
99 0
99 6
99 9
100 0
100 0
100 0
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 0
92 0
33 4
94 6
96 7
96 6
97 5
96 2
98 9
99 3
99 6
99 8
99 9
100 0
1000
100 0
100 0
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 0
92 0
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 0
100 0
100.0
49 5
48 6
46 0
41 6
36 6
32 5
28 5
24 8
232
22 0
21 0
20 8
20 6
20 4
20 2
20 0
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 0 05 percent
'Perceni not compuled
NOTE Detail may not add to lolal because ol rounding
Individual Returns/1982
39
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on CM — O
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45
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Individual Returns/1982
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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 0 000
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
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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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c
9 9 o o
■□■o £
£
E E E E
££ S
s =
-
OOCL O
UJ 111 UJ UJ
sS
S
CD 0.
si
o -o
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 0
47 0
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 0
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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•; S? I I Mill I I I I I
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'1.81 1
13.356
29.956
46.159
52.116
07.013
36.742
61.172
69.386
24.495
13.165
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680
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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.
Adjusted Gross Income Less Deficit (#)
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.
Adjustments
See "Statutory Adjustments."
Advanjre Earned Income Credit Payments
Under a provision of the Revenue Act of 1978, tax-
payers who believed they would be eligible for the
earned income credit at the end of the year could
receive the credit from their employers as an 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 imony
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 Taxes
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.
Alternative Minimun 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 Statistics of
Income Bulletin, Summer 1984, pages 17 to ^57.
Capital Assets
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. ")
Capital Gains and Losses
See "Sales of Capital Assets Net Gain or Loss."
Capital Loss Carryover
See "Sales of Capital Assets Net Gain or Loss."
Carryover from Prior Years' Deduction
See "Contributions Deduction."
Cash Contributions Deduction
See "Contributions Deduction."
Casualty 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 Deduction
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
Contr 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.
Contr 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.
Credit 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 1983 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 Exemptions
See "Exemptions."
D^i s^ab i 1 i t)i Income Exclusion
The disability income exclusion was available only
to taxpayers who retired on disability before age 65,
who had not reached age 65 before the close of the 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 Exclusion (#)
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."
Dividends 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 Received
Domestic and foreign dividends received consisted of:
(1) dividends eligible for the dividend exclusion,
which were dividends received from domestic corpora-
tions, either directly or indirectly (e.g., as a 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 Expenses
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.
Excess Itemized Deductions
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 Withheld (#)
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 Profit or Loss
This source of income was reported by individuals
who were sole proprietors of a farm. When there were
two or more farms operated by the same taxpayer, the
single amount of profit or loss included in adjusted
gross income represented the combined profit and loss
from all farming activities.
Farm business costs and expenses were deductible
from farm gross business receipts in arriving at farm
net profit or loss. Excluded from farm net profit or
loss were gains from certain sales of livestock and
crops which qualified for capital gains treatment, as
well as farm rental income. Gains from sales of 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-
mental Report Statjst^ of_ Income— 1976-1979
IntefnationaT Income and Taxes", Foreign Income and
Taxes Reporte d on U.S. Tax _Re turns.
Forfeited Interest Penalty Adjustment
Taxpayers who had paid penalties for the premature
withdrawal of funds from time savings accounts or
deposits could deduct those penalties as an adjustment
to gross income.
Form of 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 Pensions and Annuities
See "Pensions and Annuities."
General Sales Taxes Deduction
See "Taxes Paid Deduction."
Heads of Households, Returns of
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 Tax (#)
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 Credits (#)
This amount consisted of two components: "tax
generated" and "taxes from special computations."
Generally, "tax generated" was the tax liability
computed on current-year "taxable income" based on:
(1) The regular tax, whether derived from the tax
tables or tax rate schedules, 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 Tax 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.
Individual Retirement Arrangement (#)
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.
Interest Received (#)
This amount was the taxable portion of interest
received from bonds, debentures, notes, mortgages,
personal loans, bank deposits, savings accounts,
All-Saver Certificates, tax refunds, U.S. savings
bonds, and money-market funds. Taxpayers were also
instructed to include so-called dividends on deposits
or withdrawable accounts in 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 Credit ( #)
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 Credit [»)
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 Returns 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 Status
The five marital status classifications were:
(1 ) joint returns of husbands and wives,
(2) separate returns of husbands and wives,
(3) returns of heads of households,
(4) returns of surviving spouses, and
(5) returns of single persons (not heads of house-
holds or surviving spouses).
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 Deductions (#)
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 Expense Adj us tment
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 Taxpayments
"Other taxpayments" included the "throwback tax
credit" allowed trust beneficiaries for certain taxes
previously paid by the trust, and any other unidenti-
fied amounts that could not be allocated to one of the
specified taxpayment items. Other tax credits, to the
extent that they were in excess of total tax liability
and were refundable, were also included in other tax-
payments.
Other Than Cash Contributions Deduction
See "Contributions Deduction."
Overpayment
An overpayment 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 Windfall Profit Tax
The windfall profit tax, which went into effect on
March 1, 1980, was a tax imposed on producers of crude
oil, but 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.
Partnership 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 Arrangements ( #)
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.
Personal Property Taxes Deduction
See "Taxes Paid Deduction."
Pol itical Contributions Credit
An individual taxpayer was allowed to take a credit
against income tax for political contributions paid
during the year. This political contribution could be
to a candidate or candidates for election to a Federal,
State, or local office, in a primary, general, or 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 Deduction
See "Taxes Paid Deduction."
Refund
A refund of tax included all overpayments not applied
by the taxpayer as a credit to the next year's esti-
mated tax. (See also "Overpayment.")
Regul ar Tax Computation
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 come or Loss
Rent net income or loss constituted a part of
adjusted gross income and was determined by deducting
from gross rent amounts for depreciation, repairs,
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 Experimentation Credit
This credit was established to encourage businesses
to increase the amounts spent on certain qualified
research and experimentation after June 30, 1981. The
credit was equal to 25 percent of the amount by which
the qualified expenses for the year exceeded the aver-
age qualified expenses during an earlier base period,
limited to income tax after reduction by all other
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.
Residential 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.
Royalty Net Income or Loss
Net royalties consisted of gross royalties less
deductions for depletion, depreciation, office rent,
legal fees, clerical help, interest, taxes, and similar
items. Gross royalties included revenues from oil,
gas, and other mineral rights; revenue from patents;
and revenue from literary, musical, or artistic
works. Certain royalties received under a lease
agreement on timber, coal , and domestic iron ore were
eligible for capital gains or ordinary loss treatment
under Code section 1231, and as a result of the
separate computation required by that section are
reflected in the statistics for "sales of capital
assets" and "sales of property other than capital
assets."
Salaries and 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.
Sales 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 short-term gain or loss— Gains and losses from
the sales "or exchanges of capital assets held for one
year or less, beginning with 1978, were considered to
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 capital loss carryover--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 carryover— 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 capital 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 rate Returns of Husbands and Wives
Generally, these were returns of married persons,
each of whom filed a return independently of his or
her spouse and reported only his or her own income,
exemptions, and tax. Also included were returns of
married persons where only one spouse had income, but
elected to use this classification, and returns with
community property income divided between husband and
wife.
If only one spouse filed a separate return, the other
spouse's exemption could be claimed on that return, but
only if the spouse who was not filing had no gross
Income and was not the dependent of another taxpayer.
Single Persons, Returns of
These were returns of (a) unmarried persons who did
not qualify as head of household or surviving spouse,
or (b) certain married individuals living apart from
their spouses who maintained a home, independently of
the spouse, that was the home of the individual 's
child or stepchild (who could be claimed as a depen-
dent) for more than 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 Corporation 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
Corporation Income Tax Returns.
Social Security Taxes on Tip Income
This amount consisted of Social Security tax on
unreported tip income and uncollected employee Social
Security tax on tips.
Cash tips amounting to $20 or more that the 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 Deduction
See "Taxes Paid Deduction."
State Income Tax Refunds
These amounts represented that part of a refund of
State income tax attributable to itemized deductions
taken in a prior year that resulted in a Federal tax
benefit. Taxpayers were instructed not to net the
refundable amount against the current year's itemized
deduction for State and local income tax.
Statutory Adjustments (#)
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.
Surviving Spouses, Returns 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 Time_of_Filj^ri£
"Tax due" was reported on returns where the "total
tax liability" exceeded the "total taxpayments."
Tax From Re computing Prior^Year Investmenjt .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 Tax Computations (#)
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.
Taxes From Special Computations
These represented the second component of "income
tax before credits" (in addition to "tax generated")
and consisted of:
(1) the "special averaging tax" (from Form 4972),
computed by a taxpayer who received a lump-sum 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 Paid Deduction
Taxes allowed as a deduction from adjusted gross in-
come included personal property taxes. State and local
income taxes, certain State and local retail sales
taxes, taxes paid to foreign countries or U.S. posses-
sions unless a foreign tax credit was claimed, and real
estate taxes except those levied for improvements that
tended to increase the value of the property. Federal
taxes (except for the windfall profit tax) and State
and local taxes on cigarettes, tobacco, and 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 Tax 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.).
Unemployment 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. )
Unused Zero Bracket Amount
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."
Economic Income, the Ideal Measure
High income tax return data are published to help
analysts assess the equity and impact of the income
tax system on high income individuals. For this 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 Gro 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.
Redefining Income
Ideally, the impact of all taxes should be measured
relative to economic income. However, no accurate,
detailed data on such a broadly-defined income 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.
Omitted 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.
Investme 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 understating income. For example, if a taxpayer
borrows funds to purchase securities, his or her net
income would be understated if the taxpayer deducts
all of his or her interest payments on the loan but
does not include as income any accrued gains on the
securities. A similar mismatching of income and 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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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 Income
The Congress has asked for high income data to be
tabulated on the basis of a measure closely approxi-
mating economic income but using only data available
on tax returns. This measure is called "expanded
income."
Expanded income is defined as adjusted gross income
plus items of tax preference income excluded from AGI
less investment expenses to the extent that they do
not 'exceed investment income [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.
Foreign 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 Exclusions, Deducti ons , Tax Credi ts ,
Special Tax CompuTaffons" " "
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 Data
Tax return data used in the Statistics of Income
program are as they have been reported on tax returns
filed with the Internal Revenue Service. Certain,
obvious arithmetic errors have been corrected and 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.
Numbers 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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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 0
74
1 0
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
0
124
06
7 1
0 1
0 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 0
100
30 0
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 0
67
1.1
23 6
54 9
1.1
100 0
75 0
25 0
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 0
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
0 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 0 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 0
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 0
02
162
23 7
78
09
02
15 0
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
0 1
( )
( )
28
26 8
1 )
( )
1 )
1 6
142
12.072
( I
287
( )
832
( )
663
01
10.290
61
5.352
( )
332
( )
489
( )
311
0 1
4.220
20
3.409
959
432
959
1.059
1.314
341
111
660
202
( )
( )
( )
02
0.6
1 )
( )
( )
0.1
0 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 )
( )
0 1
( )
I )
( )
( 1
( )
5.728
5.163
344
116
105
2.436
2.304
108
2
22
( )
1 )
( 1
( )
0 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 0 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 0
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
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570,839
1.091
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569.748
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17.500
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16.908.245
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26 5
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1.316
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16.886.698
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2.231,133
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173.617
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22.448
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106
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604.911
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20.372
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164.332
27 1
79.277
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25.504
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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
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131
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132
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Individual Returns/1982
133
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, a nominee (interest received in your
ame for someone else) or aS a purchas
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134
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Individual Returns/1982
135
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1
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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
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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
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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
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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
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1
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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
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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
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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
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•- CO oi o ^ CM ^ m <o p^ « o
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co^inior^ oaoiO'-CM
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V CM O CO IS V CM O O
soeoo o
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30000 ooooo ooooo
K K S i B
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iiigi
is^^^
S^SSS
feSSSs
(5 00 CO CO 3>
ssSsi
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1,000
1,010
1,019
1,029
1,036
atsgs
i^%^s
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ffiSSSK
gggss
<o totntno
|S|S8
sisis
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in o in o m
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momom omomo momom
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Individual Returns/1982
141
1
i
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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
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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
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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
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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
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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
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a
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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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143
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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)
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146
Individual Returns/ 1982
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161
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580 368 688 522
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663 436 783 59B
672 445 793 606
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689 459 812 622
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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
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ng a joinl return Their taxable income on line 16 of
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Individual Returns/1 982
5
3
1-ii
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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
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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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Individual Returns/1982
165
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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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Statistics of Income Division D:R:S
1111 Constitution Avenue, NW
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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)
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