1970 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. SAMPLE 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. SELECTN 9. RESERVED 10. SELECTD 11. RESERVED 12. RESERVED 13. RESERVED 14. RESERVED 15. RESERVED 16. CHILDHX 17. RESERVED 18. CHILDAWX 19. RESERVED 20. RESERVED 21. RESERVED 22. OTHERDEP 23. RESERVED 24. TOTEX 25. RESERVED 26. MARS 27. TXST 28. SEX 29. RTIRINCR 30. FLPD 31. FDED 32. RESERVED 33. TXPYRX 34. AGEX 35. BLINDX 36. TXNT 37. PARENTX 38. UNDEFIND 39. RETIREES 40. P&AMETH 41.-50. RESERVED 1970 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. AGE EXEMPTION 2. TAXPAYER EXEMPTION 3. BLIND EXEMPTION 4. PARENT EXEMPTION 5. OTHER EXEMPTION 6. TOTAL EXEMPTION 7. CHILDREN AT HOME 8. CHILDREN AWAY 9. RESERVED 10. RESERVED 11. SALARIES AND WAGES 12. ADJUSTED GROSS INCOME 13. ADJUSTED GROSS DEFICIT 14. DIVIDENDS IN ADJUSTED GROSS INCOME 15. DIVIDENDS EXCLUSION 16. DIVIDENDS BEFORE EXCLUSION 17. INTEREST RECEIVED 18. STATUTORY ADJUSTMENT 19. TOTAL DEDUCTIONS 20. TAXABLE INCOME 21. MINIMUM TAX AFTER ADJUSTMENTS 22. INCOME TAX AFTER ADJUSTMENT 23. TAX SURCHARGE 24. TAX SAVINGS INCOME AVERAGING 25. LONG-TERM CAPITAL GAIN IN EXCESS OF SHORT-TERM CAPITAL LOSS 26. BALANCE FOR PARTIAL TAX 27. INCOME TAX BEFORE CREDIT 28. INCOME TAX WITHHELD 29. EXCESS FICA WITHHELD 30. TOTAL ORDINARY LOSS 31. 1970 ESTIMATED TAX PAYMENTS 32. BALANCE DUE 33. TAXABLE INCOME ADJUSTED FOR INCOME AVERAGING 34. AMOUNT FIELD (RESERVED) 35. AMOUNT FIELD (RESERVED) 36. TAX PAID WITH RETURN 37. OVERPAYMENT CREDITED ON 1971 ESTIMATED 38. OVERPAYMENT REFUNDED 39. SELF-EMPLOYMENT TAX 40. TAX BEFORE INCOME AVERAGING 41. SHORT-TERM CAPITAL LOSS CARRYOVER 42. LONG-TERM CAPITAL LOSS CARRYOVER 43. NET SHORT-TERM GAIN AFTER CARRYOVER 44. NET SHORT-TERM LOSS AFTER CARRYOVER 45. NET LONG-TERM GAIN AFTER CARRYOVER 46. NET LONG-TERM LOSS AFTER CARRYOVER 47. NET CAPITAL GAIN 48. NET CAPITAL LOSS 49. NET LOSS BEFORE LIMITATION 50. ONE-HALF EXCESS LONG TERM-GAIN 51. ALTERNATIVE TAX 52. TOTAL ORDINARY GAIN 53. OTHER PROPERTY NET GAIN 54. OTHER PROPERTY NET LOSS 55. MORTGAGE INTEREST EXPENSE 56. INTEREST ON INSTALLMENT PURCHASE 57. TOTAL INTEREST EXPENSE 58. BUSINESS OR PROFESSION NET PROFIT 59. BUSINESS OR PROFESSION NET LOSS 60. RENT NET INCOME 61. RENT NET LOSS 62. ROYALTIES NET INCOME 63. ROYALTIES NET LOSS 64. PARTNERSHIP NET PROFIT 65. PARTNERSHIP NET LOSS 66. ESTATE AND TRUST NET INCOME 67. ESTATE AND TRUST NET LOSS 68. SMALL BUSINESS CORPORATION NET PROFIT 69. SMALL BUSINESS CORPORATION NET LOSS 70. FARM NET PROFIT 71. FARM NET LOSS 72. MISCELLANEOUS INCOME 73. MISCELLANEOUS LOSS RETIREMENT INCOME CREDITS: 74. SOCIAL SECURITY AND OTHER EXCLUSIONS 75. BASE FOR CREDIT 76. TENTATIVE CREDIT 77. EXCESS INVESTMENT INTEREST 78. OTHER TAX CREDITS 79. INVESTMENT INCOME TAX CREDITS 80. FOREIGN TAX CREDITS 81. RETIREMENT INCOME CREDITS 82. EXEMPT INCOME EARNED ABROAD DIVIDENDS AND DISTRIBUTION: 83. TOTAL 84. NONTAXABLE 85. CAPITAL GAINS 86. DEPLETIONS 87. CAPITAL GAINS TAXED AT 50 PERCENT 88. CAPITAL GAINS TAXED AT 59 PERCENT 89. CASH CONTRIBUTIONS 90. TOTAL CONTRIBUTIONS 91. PENSIONS AND ANNUITIES TAXABLE PORTION 92. PENSIONS AND ANNUITIES CONTRIBUTIONS TO PLAN 93. 1970 NET OPERATING LOSS CARRYOVER 94. PENSIONS AND ANNUITIES EXCLUDABLE AMOUNT 95. PENSIONS AND ANNUITIES RECEIVED THIS YEAR 96. REAL ESTATE TAXES PAID 97. GASOLINE TAXES PAID 98. GENERAL SALES TAXES PAID 99. STATE AND LOCAL INCOME TAXES PAID 100. PERSONAL PROPERTY TAXES PAID 101. TOTAL TAXES PAID 102. OTHER TAXES PAID 103. RECOMPUTED TAX 104. ADDITIONAL TAX 105. TAX ON TIP INCOME 106. OTHER MISCELLANEOUS DEDUCTIONS 107. TOTAL MISCELLANEOUS DEDUCTIONS 108. CHILD CARE DEDUCTION 109. TAX INCREASE DUE TO SURCHARGE 110. INCREASE IN TAX CREDITS DUE TO SURCHARGE 111. ONE-HALF INSURANCE PREMIUM 112. MEDICINE AND DRUGS IN EXCESS OF 1 PATIENT 113. MEDICAL AND DENTAL IN EXCESS OF 3 PATIENTS 114. TOTAL MEDICAL AND DENTAL EXPENSES 115. ADDITIONAL LOW INCOME ALLOWANCE 116. BASIC LOW INCOME ALLOWANCE 117. INCOME PHASE-OUT AMOUNT TAX PREFERENCES: 118. TOTAL TAX PREFERENCE INCOME 119. INCOME SUBJECT TO TAX 120. TAX PREFERENCE LESS EXCLUSION 121. TENTATIVE RETIREMENT PLAN 122. NET TENTATIVE RETIREMENT TAX 123. TENTATIVE TAX AFTER CREDITS 124. TAX PREFERENCE EXCLUSION 125. CAPITAL GAIN TAX PREFERENCE 126. LONG-TERM GAINS FROM INSTALLMENT SALES 127. CREDIT FOR FEDERAL TAX ON GASOLINE 128. TOTAL OTHER PAYMENTS 129. OTHER INTEREST EXPENSE 130. OTHER CONTRIBUTIONS 131. OTHER TAX PREPAYMENTS 132. TOTAL TAX LIABILITY ALTERNATIVE COMPUTATION: 133. SOCIAL SECURITY AND OTHER EXCLUSIONS 134. ALTERNATIVE BASE FOR CREDIT 135. RENTAL HOUSING ACCELERATED DEPRECIATION 136. OTHER REAL PROPERTY ACCELERATED DEPRECIATION 137. PERSONAL PROPERTY ACCELERATED DEPRECIATION 138. CERTAIN POLLUTION CONTROL AMORTIZATION 139. RAILROAD ROLLING STOCK 140. STOCK OPTIONS 141. FINANCIAL INSTITUTIONS RESERVE 142. MARGINAL TAX BASE 143. SICK PAY 144. MOVING EXPENSE 145. EMPLOYEE BUSINESS EXPENSE 146. PAYMENTS TO A RETIREMENT PLAN 147. SECTION 1245 ORDINARY GAIN 148. SECTION 1250 ORDINARY GAIN 149. SECTION 1231 GAIN 150. SECTION 1231 LOSS 151. RESERVED 152. RESERVED 153. RESERVED 154. RETURN IDENTIFICATION NUMBER 155. NATIONAL WEIGHT 156. RESERVED 1970 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF CODES IN TAPE FILE Codes: 2. SAMPLE - Sample Code - Stratum in which return was classified prior to selection in the sample. Sample Weight for 1970 Individual Tax Model ---------------------------------------------------------------- Sample Sample Stratum Estimated Tax Weight Code Population Model Minus Reject Sample Codes 1 and 2 ---------------------------------------------------------------- Nonbusiness Returns 11 AGI under 10,000 44,592,929 6,634 6721.88 12 10,000 under 15,000 12,580,325 4,763 2642.26 13 15,000 under 20,000 5,005,286 6,277 797.40 14 20,000 under 50,000 2,934,515 7,742 379.04 15 50,000 under 100,000 237,155 6,298 37.66 16 100,000 under 200,000 44,678 8,891 5.03 17 200,000 or more 11,819 11,819 1.00 Business Returns (Schedule C/F attached) 21 AGI under 10,000 4,172,922 2,768 1507.56 22 10,000 under 15,000 2,272,180 3,020 752.38 23 15,000 under 20,000 1,098,899 2,924 375.82 24 20,000 under 30,000 779,408 2,847 273.76 25 30,000 under 50,000 357,517 2,611 136.93 26 50,000 under 100,000 148,728 2,704 55.00 27 100,000 under 200,000 30,661 6,115 5.01 28 200,000 or more 19,903 19,903 1.00 8. SELECTN--Random number from 00 to 99. 10.SELECTD--Random number from 00 to 99. 16. CHILDHX--Children at home - Coded from the number of dependent children who lived at home, as shown on page 1, line 9 of Form 1040. 18. CHILDAWX - Children away from home - Coded for the number of names listed with an indication of the relationship of child or stepchild, as shown on page 2, line 33, column b, of Form 1040. Children Away From Home Exemption Total Children Away From Home exemptions(s)............00-99 22. OTHERDEP--Exemptions for other dependents. Coded for the number of names listed with an indication of a relationship other than child, stepchild, or parent, as shown on page 2, line 33, column b, of Form 1040. 24. TOTEX--TOTAL EXEMPTIONS - coded from number of exemptions, as shown on page 1, line 11 of Form 1040. Total exemptions.....................................01-99 26. MARS - MARITAL STATUS - coded from "Filing Status," page 1, lines 1-6 of Form 1040. Single returns.......................1 Joint returns........................2 Separate returns (spouse filing).....3 Head of household returns............4 Surviving spouse returns.............5 Separate returns (spouse not filing).6 27. TAX STATUS - indicates type of tax computation used. Tax Status Non-computes with taxable income..............1 No taxable income.............................2 Normal tax (regular)..........................3 Income averaging..............................4 Alternative tax (regular).....................5 Maximum tax...................................6 Alternative tax and maximum tax...............7 Minimum tax...................................8 Non-taxable non-computes......................9 28. SEX - sex of taxpayer and type of return coded from page 1, lines 1-8 of Form 1040. Taxpayer Sex Joint returns: Both 65 and over or both under 65..........1 Husband under 65, and wife 65 or over......2 Husband 65 or over, and wife under 65......3 Other than joint returns. Male return...............................4 Female return.............................5 29. RTIRINCR--Retirement Income Credit Rule. Coded according to the rule under which retirement income was computed on Part I, Schedule R of Form 1040. Retirement Income Credit Rule: Returns with no retirement income credit...0 (A) General rule one-joint returns: (1) Retirement under 65................1 (2) Retiree 65 or over.................2 (b) General rule joint returns: (1) One Retirement under 65............3 (2) One Retiree 65 or over.............4 30. FLPD--FILING PERIOD - coded for full or part year as lines of page 1 of Form 1040. Filing Period (FLPD) Filing period tax years beginning Before May 1, 67......................1 May 1, 67 thru Dec. 31, 69............2 Jan 1 thru June 30, 70................3 July 1 thru Dec. 31, 70...............4 On Jan. 1, 71.........................5 After Jan. 1, 71......................6 31. FDED--FORM OF DEDUCTION - coded according to type of deduction used in computation of taxable income. Form of Deduction (FDED) Itemized....................................1 10 percent standard (per-1971)..............2 13 percent standard (1971)..................3 No adjusted gross income....................4 Current year low income allowance ..........5 Prior year low income allowance.............6 33. TXPYRX--TAXPAYER EXEMPTIONS - coded from "Regular" page 1, lines 7 and 8 of Form 1040. Taxpayer's Exemption (TXPYR) One exemption................................1 Two exemption................................2 34. AGEX - AGE EXEMPTIONS - coded from "65 or more," page 1, lines 7 and 8 of Form 1040. Age Exemption No age exemption.............................0 One age exemption............................1 Two age exemptions...........................2 35. BLNDX--BLIND EXEMPTIONS - coded from "Blind," page 1, lines 7 and 8 of Form 1040. Blind Exemptions No exemption.....................................0 One exemption....................................1 Two exemptions...................................2 36. TXNT--TAXABLE-NONTAXABLE - coded according to presence or absence of an amount in either (field 22) income tax after credits, or (Field 104) additional tax. Taxable/Nontaxable Taxable returns.................................1 Nontaxable returns..............................2 37. PARENTX - PARENTS EXEMPTION - Coded for the number of names listed with an indication of the relationship of parent as shown on page 2, line 33, column (b) of Form 1040. Dependent Parents Exemption none.................0 One..................1 Two..................2 Three................3 Four.................4 38. UNDEFIND--Undefined code. Has no meaning, but may have values 0, 1, 2, or 3. Do not use this code. 39. RETIREES-- Coded for the number of retirees shown in the computation of retirement income credit on Schedule R, Part I, columns A, B, or C of Form 1040. 40. P&AMETH - Pensions and Annuities Method - Pension and Annuities Method: No Pension or Annuity.............0 Noncontributory...................1 Contributory: Life Expectancy Method Partial Taxable..................2 Three Year Method, Fully Taxable..........................3 Three Year Method Partially Taxable................4 Three Year Method, None Taxable..........................5 1970 INDIVIDUAL PUBLIC USED TAX FILE Explanation of Fields in Tape File Fields: 1. AGE EXEMPTION - line 7 and 8, "65 and over," page 1 of Form 1040. 2. TAXPAYER EXEMPTION - line 7 and 8, "regular," page 1 of Form 1040. 3. BLIND EXEMPTION - line 7 and 8, "Blind," page 1 of Form 1040. 4. PARENT EXEMPTION - Coded for the number of names listed with an indication of the relationship of parent as shown on page 2, line 33, column (b) of Form 1040. 5. OTHER EXEMPTIONS - computed equal to total line 11, exemptions (field) less all other exemption fields (fields 1, 2, 3, 4, 7, and 8). 6. TOTAL EXEMPTIONS - line 11. page 1 of Form 1040. 7. CHILDREN AT HOME - line 9, page 1, of Form 1040. 8. CHILDREN AWAY FROM HOME - Coded for the number of names listed with an indication of the relationship of child or stepchild, as shown on page 2, line 33, column b, of Form 1040. 9. RESERVED 10. RESERVED 11. SALARIES AND WAGES - Line 12, Page 1 of Form 1040. 12. ADJUSTED GROSS INCOME -line 18, if positive, page 1 of Form 1040. 13. ADJUSTED GROSS DEFICIT - line 18, if negative, page 1 of Form 1040. 14. DIVIDENDS IN AGI - line 13c, page 1 of Form 1040. 15. DIVIDEND EXCLUSION - line 13b, page 1 of Form 1040. 16. DIVIDENDS BEFORE EXCLUSION - line 13a, page 1 of Form 1040. 17. INTEREST RECEIVED - line 14, page 1 of Form 1040. 18. STATUTORY ADJUSTMENTS - Line 17, page 1 of Form 1040. 19. TOTAL DEDUCTIONS - line 47, page 2 of Form 1040. 20. TAXABLE INCOME - line 50, page 2 of Form 1040. 21. MINIMUM TAX AFTER ADJUSTMENTS - line 21, page 1 of Form 4625. 22. INCOME TAX AFTER CREDITS - line 21, page 1 of Form 1040. 23. TAX SURCHARGE - line 20, page 1 of 1970 Form 1040. 24. TAX SAVINGS FROM INCOME AVERAGING - for those returns using income averaging (tax status codes 4 and 7) the difference between tax computed by the regular method and the tax computed using income averaging method. 25. LONG-TERM CAPITAL GAIN IN EXCESS OF SHORT-TERM CAPITAL LOSS- a computed amount equal to (Field 45) net short-term loss after carryover. 26. BALANCE FOR PARTIAL TAX - returns using the alternative tax computation (tax status codes 5 and 6) line 19, part II, Schedule D of Form 1040. 27. INCOME TAX BEFORE CREDITS - line 21, page 1 of Form 1040. 28. INCOME TAX WITHHELD - line 26, page 1 of Form 1040. 29. EXCESS FICA WITHHELD - line 62, page 2 of Form 1040. 30. TOTAL ORDINARY LOSS - LINE 22, if negative, page 2 of Form 1040. 31. 1971 ESTIMATED TAX PAYMENTS - line 27, page 1 of Form 1040. 32. BALANCE DUE - line 30, page 1 of Form 1040. 33. TAXABLE INCOME ADJUSTED FOR INCOME AVERAGING - for those returns using income averaging (tax status codes 4 and 7) a comparative amount computed equal to amount of taxable income that would have been necessary to generate a tax at regular rates equal to the tax before credits for those returns using income averaging; for all other returns taxable income from line 50, page 2 of Form 1040. 34. RESERVED (may contain non-zero amounts, which should be ignored) 35. RESERVED (may contain non-zero amounts, which should be ignored) 36. TAX PAID WITH RETURNS - amount of the check or money order submitted with the return. 37. OVERPAYMENT CREDITED - line 32a, page 1 of Form 1040. 38. OVERPAYMENT REFUNDED - LINE 32a, PAGE 1 of Form 1040. 39. SELF-EMPLOYMENT TAX - line 56, page 2 of Form 1040. 40. INCOME TAX BEFORE AVERAGING - for returns using income averaging (tax status codes 4 and 7) this is a computed amount equal to the amount of tax that would have been incurred had income averaging not been used by the taxpayer. 41. SHORT-TERM CAPITAL LOSS CARRYOVER - line 4, part I, schedule D of Form 1040. 42. LONG-TERM CAPITAL LOSS CARRYOVER - line 12, Part I, Form 1040. 43. NET SHORT-TERM GAIN AFTER CARRYOVER - line 5, if positive, Part I, Schedule D of Form 1040. 44. NET SHORT-TERM LOSS AFTER CARRYOVER - line 5, if negative, Part I, Schedule D of Form 1040. 45. NET LONG-TERM GAIN AFTER CARRYOVER - line 13, if positive, Part I, Schedule D of Form 1040. 46. NET LONG-TERM LOSS AFTER CARRYOVER - line 13, if negative, Part I, Schedule D of Form 1040. 47. NET CAPITAL GAIN - line 15b, if positive, Part I, Schedule D of Form 1040. 48. NET CAPITAL LOSS - line 16b, if negative, Part I or line 33, PART IV, Schedule D of Form 1040. 49. NET LOSS BEFORE LIMITATION - line 14, if negative, Part I Schedule D of Form 1040. 50. ONE-HALF EXCESS LONG-TERM GAIN - line 15a, Part I, Schedule D of Form 1040. 51. ALTERNATIVE TAX - line 39, part IV, Schedule D of Form 1040. 52. TOTAL ORDINARY GAIN - line 22, if positive, part III, Schedule D of Form 1040. 53. OTHER PROPERTY NET GAIN - computed positive amount equal to total ordinary gain (field 52) less Section 1245 gain (field 147) and section 1250 gain (field 148). 54. OTHER PROPERTY NET LOSS - computed negative amount equal to total ordinary gain (field 52) less Section 1245 gain (field 147), section 1250 gain (field 148), and total ordinary loss (field 30). 55. HOME MORTGAGE INTEREST EXPENSE - edit from line description under Interest Expense, Schedule A of Form 1040. 56. INSTALLMENT PURCHASES INTEREST EXPENSE - edit from line description under Interest Expense, Schedule A of Form 1040. 57. TOTAL INTEREST EXPENSE - line 15, Schedule A of Form 1040. 58. BUSINESS OR PROFESSION NET PROFIT - line 35, if positive, page 2, of Form 1040. 59. BUSINESS OR PROFESSION NET LOSS - line 35, if negative, page 2, of Form 1040. 60. RENT NET INCOME - edited as designated from Part II, Schedule E Form 1040. 61. RENT NET LOSS - edited as designated from Part II, Schedule E Form 1040. 62. ROYALTIES NET INCOME - edited as designated from Part II, Schedule E Form 1040. 63. ROYALTIES NET LOSS - edited as designated from Part II, Schedule E Form 1040. 64. PARTNERSHIP NET PROFIT - edited as designated from Part III, Schedule E of Form 1040. 65. PARTNERSHIP NET LOSS - edited as designated from Part III, Schedule E of Form 1040. 66. ESTATE AND TRUST NET INCOME - edited as designated from Part III, Schedule E of Form 1040. 67. ESTATE AND TRUST NET LOSS - edited as designated from Part III, Schedule E of Form 1040. 68. SMALL BUSINESS CORPORATION NET PROFIT - edited as designated from Part III, Schedule E of Form 1040. 69. SMALL BUSINESS CORPORATION NET LOSS - edited as designated from Part III, Schedule E of Form 1040. 70. FARM NET PROFIT - line 38, if positive, page 2 of FORM 1040. 71. FARM NET LOSS - line 38, if negative, page 2 of Form 1040. 72. MISCELLANEOUS INCOME - line 39, if positive, page 2 of Form 1040. 73. MISCELLANEOUS LOSS - line 39, if negative, page 2 of Form 1040. 74. SOCIAL SECURITY AND OTHER EXCLUSIONS FROM RETIREMENT INCOME - line 2a, Part I, Schedule R of Form 1040. 75. BASE FOR RETIREMENT INCOME CREDITS - line 7a, Part I, Schedule R of Form 1040. 76. TENTATIVE RETIREMENT INCOME CREDITS - line 8, Part I, Schedule R of Form 1040. 77. EXCESS INVESTMENT INTEREST -line 1a, Form 4625. 78. OTHER TAX CREDITS - computed amount equal to total credits minus investment credit (Field 79), foreign tax credits (Field 80), and retirement income credits (Field 81). 79. INVESTMENT CREDITS - line 53, page 2 of Form 1040. 80. FOREIGN TAX CREDITS - line 54, page 2 of Form 1040. 81. RETIREMENT INCOME CREDITS - line 52, page 2 of Form 1040. 82. EXEMPT INCOME EARNED ABROAD - line 9, Part III of Form 2555. 83. TOTAL DIVIDENDS AND DISTRIBUTIONS - LINE 4, Part I, Schedule B of Form 1040 84. NONTAXABLE DIVIDENDS AND DISTRIBUTIONS - line 4, Part I, Schedule B of Form 1040. 85. CAPITAL GAINS DISTRIBUTIONS - line 3, Part I, Schedule B of Form 1040. 86. DEPLETION - line 1h, Form 4625. 87. CAPITAL GAINS TAXED AT 50 PERCENT - a computed amount equal to either (Field 50) one-half excess long-term capital gains when that amount is $25,000 or less ($12,500 for marital status codes 3 and 6) or the larger of $25,000 ($12,500 for marital status codes 3 and 6) or one-half Field 126 (long-term gains from installment sales) when (Field 50) one-half excess long-term capital gains is greater than $25,000 ($25,000 (12,500 for marital status codes 3 and 6). 88. CAPITAL GAINS DISTRIBUTION - line 3, Part I, Schedule A of Form 1040. 89. CASH CONTRIBUTIONS - line 11, Schedule A of Form 1040. 90. TOTAL CONTRIBUTIONS - line 14, schedule A of Form 1040. 91. PENSIONS AND ANNUITIES TAXABLE PORTION - line 5, Part I, Schedule E of Form 1040. 92. PENSIONS AND ANNUITIES CONTRIBUTION TO PLAN - line 2, Part I, Schedule E of Form 1040 if answer is "yes". 93. 1971 NET OPERATING LOSS CARRYOVER - line 10, Form 4625. 94. PENSIONS AND ANNUITIES AMOUNT EXCLUDABLE - line 4, Part I, Schedule E of Form 1040. 95. PENSIONS AND ANNUITIES RECEIVED THIS YEAR - line 3, Part I, Schedule E of Form 1040. 96. REAL ESTATE TAXES PAID - edited as designated under "taxes," Schedule A of Form 1040 97. GASOLINE SALES TAXES PAID - edited as designated under "taxes," Schedule A of Form 1040 98. GENERAL SALES TAX PAID - edited as designated under "taxes," Schedule A of Form 1040 99. STATE AND LOCAL TAXES PAID - edited as designated under "taxes," Schedule A of Form 1040 100. PERSONAL PROPERTY TAXES PAID - edited as designated under "taxes," Schedule A of Form 1040 101. TOTAL TAXES PAID - edited as designated under "taxes," Schedule A of Form 1040 102. OTHER TAXES PAID - edited as designated under "taxes," Schedule A of Form 1040 103. RECOMPUTED TAX - line 57 page 2 of Form 1040. 104. ADDITIONAL TAX - line 58 page 2 of Form 1040. 105. TAX ON TIP INCOME - computed amount equal to sum of line 59 plus line 60 on page 2 of Form 1040. 106. OTHER MISCELLANEOUS DEDUCTIONS - line 16, Schedule A of Form 1040. 107. TOTAL MISCELLANEOUS DEDUCTION - edited as designated under "Miscellaneous deduction," Schedule A of Form 1040. 108. CHILD CARE DEDUCTION - edited as designated under "Miscellaneous deduction," Schedule A of Form 1040. 109. TAX INCREASE DUE TO SURCHARGE - the increase in the tax due to surcharge less any tax credit increase due to that increase in tax. 110. INCREASE IN TAX CREDITS DUE TO SURCHARGE - the increase in tax credits due to surcharge. 111. ONE-HALF INSURANCE PREMIUM - line 1, Schedule A of Form 1040. 112. MEDICINE AND DRUGS IN EXCESS OF 1% - line 4, Schedule A of Form 1040. 113. MEDICAL AND DENTAL IN EXCESS OF 3% - line 8, Schedule A, Form 1040. 114. TOTAL MEDICAL AND DENTAL EXPENSES - line 9, Schedule A of Form 1040. 115. ADDITIONAL INCOME ALLOWANCE - for returns with FDED code = 5; $900 minus ($100 times total exemptions) minus field 117. Only positive amounts retained. 116. BASIC LOW INCOME ALLOWANCE - (1) for returns with FDED code = 5: $200 plus ($100 times total exemptions) with a maximum of $1,000. (2) for returns with FDED codes 6, 7, or 8, and marital status codes 1,2,4, or 5: $200 plus ($100 times total exemptions) with a maximum of $1,000. (3) for returns with FDED code 6, 7, 8, and marital status codes 3 or 6: $100 plus ($100 times total exemptions) with a maximum of $500. 117. INCOME PHASE-OUT -for returns with FDED code = 5: one half excess of AGI minus $1,100 minus ($625 times total exemptions). Only positive amounts retained. 118. TOTAL TAX PREFERENCE INCOME - line 2 of Form 4625. 119. TAX PREFERENCES SUBJECT TO INCOME TAX - line 8, Form 4625. 120. TAX PREFERENCE LESS EXCLUSION - line 4, Form 4625 121. TENTATIVE RETIREMENT CREDIT - credit 15, Form 4625. 122. NET TENTATIVE RETIREMENT TAX - line 16, Form 4625. 123. TENTATIVE TAX AFTER CREDITS - line 19 of Form 4625 124. TAX PREFERENCE EXCLUSION - line 3 of Form 4625. 125. CAPITAL GAINS TAX PREFERENCE - line 1i of Form 4625. 126. LONG-TERM GAINS FROM INSTALLMENT SALES - line 27, Part IV, Schedule D of Form 1040. 127. CREDIT FOR FEDERAL TAX ON GASOLINE - line 63, Part VI of Form 1040. 128. TOTAL OTHER PAYMENTS - line 65, Part VII of Form 1040. 129. OTHER INTEREST EXPENSE - computed amount equal to total interest expense (field 57) minus home mortgage interest expense and interest on installment purchases (field 55 and 56). 130. OTHER CONTRIBUTIONS - Computed amount equal to total contributions (field 90) minus cash contributions (field 89). 131. OTHER TAX PRE-PAYMENTS - a computed amount equal to total other payments (Field 128) minus the sum of excess FICA withheld (Field 29) and credit for Federal tax on gasoline (Field 127). 132. TOTAL TAX LIABILITY - a computed amount equal to the sum of income tax after credits (Field 22), self-employment tax (Field 39), recomputed tax (Field 103), additional tax (Field 104) and tax on tip income (Field 105). 133. ALTERNATIVE COMPUTATION, SOCIAL SECURITY AND OTHER EXCLUSIONS - line 2a, part I, Schedule R, Form 1040. 134. ALTERNATIVE COMPUTATION, ALTERNATIVE BASE FOR CREDIT - line 7(b), part I, Schedule R, Form 1040. 135. RENTAL HOUSING ACCELERATED DEPRECIATION - line 1b (1) of Form 4625. 136. OTHER REAL PROPERTY ACCELERATED DEPRECIATION - line 1b (2) of Form 4625. 137. PERSONAL PROPERTY ACCELERATED DEPRECIATION - line 1c of Form 4625. 138. CERTAIN POLLUTION CONTROL AMORTIZATION - line 1d of Form 4625. 139. RAILROAD ROLLING STOCK AMORTIZATION - line 1e of Form 4625. 140. STOCK OPTIONS - line if of Form 4625. 141. FINANCIAL INSTITUTIONS BAD DEBT RESERVE - line 1g of Form 4625. 142. MARGINAL TAX BASE - the portion of taxable income (field 20) or balance for partial tax (field 26) which is tax at the highest rate. 143. SICK PAY ADJUSTMENT - line 41, page 2 of Form 1040. 144. MOVING EXPENSE ADJUSTMENT - line 42, page 2 of Form 1040. 145. EMPLOYEE BUSINESS EXPENSE - line 43, page 2 of Form 1040. 146. PAYMENTS TO A RETIREMENT PLAN - line 44, page 2 of Form 1040. 147. SECTION 1245 ORDINARY GAIN - line 41, Part V, Schedule D, Form 1040. 148. SECTION 1250 ORDINARY GAIN - line 44, Part V, Schedule D, Form 1040. 149. SECTION 1231 GAIN - line 47, if positive, Part VII, Schedule D, Form 1040. 150. SECTION 1231 LOSS - line 47, if negative, Part VII, Schedule D, Form 1040. 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. NATIONAL WEIGHT - contains national sample weight appropriate to the return. 157. RESERVED