1974 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. CSAMP 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. CAPTRT 9. RESERVED 10. DEPENEX 11. RESERVED 12. OTHERX 13. RESERVED 14. OTITRT 15. RESERVED 16. OTUPRT 17. RESERVED 18. SELI 19. RESERVED 20. TOTEX 21. RESERVED 22. TSAMP 23. RESERVED 24. TXRT 25. RESERVED 26. AGEX 27. BANK 28. BLINDX 29. DEPINC 30. ELECT 31 FDED 32. FLPD 33. FORM 34. LUMPSZ 35. MARS 36. NCMPT 37. RESERVED 38. RESERVED 39. SCHED 40. SEX 41. TAXMOD 42. TXNT 43. TXPREP 44. TXPRYX 45. TXRBSZ 46. TXST 47. W2-F 48. W2-M 49. W2-T 50. RESERVED 1974 INDIVIDUAL PUBLIC USE TAX FILE Fields: NUMBER OF EXEMPTIONS 1. TAXPAYER 2. AGE EXEMPTIONS 3. BLIND EXEMPTIONS 4. DEPENDENT EXEMPTIONS 5. TOTAL EXEMPTIONS 6. WAGES, SALARIES, ETC DIVIDENDS 7. TOTAL BEFORE EXCLUSION 8. IN AGI 9. INTEREST 10. TOTAL STATUTORY ADJUSTMENTS 11. ADJUSTED GROSS INCOME (LESS DEFICIT) 12. INCOME TAX BEFORE CREDITS 13. INCOME TAX AFTER CREDITS 14. INCOME TAX WITHHELD 15. 1974 ESTIMATED TAX PAYMENTS 16. AMOUNT PAID WITH FORM 4868 17. BALANCE DUE OVERPAYMENTS 18. REFUNDED 19. CREDITED TO 1974 EST. TAX 20. W2-P WITHHOLDING TOTAL SALARIES AND WAGES 21. MALE 22. FEMALE FEDERAL INCOME TAX WITHHELD 23. MALE 24. FEMALE FICA WITHHELD ON FORM W-2 25. MALE 26. FEMALE SALARIES AND WAGES NOT SUBJECT TO FICA 27. MALE 28. FEMALE 29. SELF EMPLOYMENT RETIREMENT ADJUSTMENTS 30. BUSINESS NET INCOME 31. BUSINESS NET LOSS SUPPLEMENTAL SCHEDULE 32. NET GAIN 33. NET LOSS FARM 34. NET INCOME 35. NET LOSS 36. FULLY TAXABLE PENSIONS AND ANNUITIES 37. CAPITAL GAIN DISTRIBUTIONS 38. STATE INCOME TAX REFUNDS 39. ALIMONY 40. OTHER INCOME 41. OTHER LOSS 42. TOTAL DEDUCTIONS 43. TAXABLE INCOME TAX CREDITS 44. RETIREMENT INCOME 45. INVESTMENT 46. FOREIGN TAX 47. CONTRIBUTIONS TO CANDIDATES 48. WORK INCENTIVE (WIN) 49. OTHER 50. SELF-EMPLOYMENT TAX 51. RECOMPUTED PRIOR-YEAR INVESTMENT CREDIT 52. RECOMPUTED PRIOR-YEAR WIN CREDIT 53. MINIMUM TAX 54. SOCIAL SECURITY TAX ON TIPS 55. OTHER TAXES 56. EXCESS FICA WITHHELD 57. CREDIT FOR FEDERAL TAX ON GASOLINE 58. TOTAL OTHER PAYMENTS 59. TOTAL MEDICAL AND DENTAL EXPENSE 60. TOTAL TAXES 61. TOTAL INTEREST DEDUCTED 62. TOTAL CONTRIBUTIONS 63. NET CASUALTY OR THEFT LOSS 64. OTHER MISCELLANEOUS DEDUCTIONS 65. PRE-1970/POST-1969 SHORT-TERM CAPITAL LOSS CARRYOVER 66. NET SHORT-TERM GAIN AFTER CARRYOVER 67. NET SHORT-TERM LOSS AFTER CARRYOVER 68. PRE-1970 LONG-TERM CAPITAL LOSS CARRYOVER 69. POST-1969 LONG-TERM CAPITAL LOSS CARRYOVER 70. NET LONG-TERM GAIN AFTER CARRYOVER 71. NET LONG-TERM LOSS AFTER CARRYOVER 72. NET CAPITAL LOSS BEFORE LIMITATION 73. NET CAPITAL GAIN 74. NET CAPITAL LOSS 75. LONG-TERM GAIN FROM INSTALLMENT SALES 76. PENSIONS AND ANNUITIES/RECEIVED THIS YEAR 77. PENSIONS AND ANNUITIES/TAXABLE PORTION 78. RENT/NET INCOME 79. RENT/NET LOSS 80. ROYALTY NET INCOME 81. ROYALTY NET LOSS 82. PARTNERSHIP/NET INCOME 83. PARTNERSHIP/NET LOSS 84. ESTATE OR TRUST/NET INCOME 85. ESTATE OR TRUST/NET LOSS 86. SMALL BUS. CORPORATION/NET INCOME 87. SMALL BUS. CORPORATION/NET LOSS 88. MAXIMUM TAX/EARNED INCOME 89. MAXIMUM TAX/EARNED NET INCOME 90. MAXIMUM TAX/TAX PREFERENCE OFFSET 91. MAXIMUM TAX/ADJUSTED EARNED TAXABLE INCOME 92. MAXIMUM TAX/SMALLER OF LINE 17 OR 23 93. NONBUSINESS DEDUCTIBLE INT. EXPENSE 94. TOTAL DEDUCTIBLE INT. (BUS. / NONBUS.) 95. INVESTMENT INTEREST EXPENSE DEDUCTION/TOTAL INT. DEDUCTION LIMITATION 96. INVESTMENT INTEREST EXPENSE DEDUCTION/INTEREST DEDUCTION DISALLOWED 97. INVESTMENT INTEREST EXPENSE DEDUCTION/MAX. ALLOWABLE DEDUCTION LIMIT (NONBUSINESS) 98. INVESTMENT INTEREST EXPENSE DEDUCTION/TOT. CARRYOVER OF DISALLOWED DEDUCTION TO 1975 99. TOTAL 1973 INV. INT. CARRYOVER TO 1974 100. TOTAL 1973 CARRYOVER DEDUCTION LIMIT 101. INVESTMENT INTEREST EXPENSE DEDUCTION/EXP. CARRYOVER TO 1974 (NON-BUS. PORTION) 102. TOTAL 1973 CARRYOVER DISALLOWED IN 1974 103. INCOME EARNED ABROAD/TOTAL 104. INCOME EARNED ABROAD/TAX EXEMPT 105. LUMP-SUM DISTRIBUTIONS EXCLUDED FROM ADJUSTED GROSS INCOME 106. TOTAL TAXABLE AMOUNT 107. SPECIAL AVERAGING TAX 108. ONE-HALF EXCESS NET LONG-TERM CAPITAL GAIN 109. CAPITAL GAINS PORTION OF LUMP SUM DISTRIBUTIONS 110. TAX BEFORE 10-YEAR AVERAGING 111. EARNED TAXABLE INCOME 112. EARNED TAXABLE INCOME-SUBJECT TO REGULAR RATES 113. EARNED TAXABLE INCOME-SUBJECT TO MAXIMUM RATES 114. OTHER TAXABLE INCOME 115. UNEARNED TAXABLE INCOME 116. CAPITAL GAINS OFFSET 117. INCOME SUBJECT TO TAX 118. TAX SAVINGS 119. TAX SAVING FROM ALTERNATIVE TAX 120. BALANCE FOR PARTIAL TAX 121. CAPITAL GAINS TAXED AT 50% RATE 122. CAPITAL GAINS TAXED AT UPPER RATE 123. ORDINARY INCOME SUBJECT TO REGULAR RATES 124. CAPITAL GAINS TAX GENERATED AT 50% RATE 125. CAPITAL GAINS TAX GENERATED AT UPPER RATE 126. INCOME TAX BEFORE CREDITS GENERATED ON EARNED TAXABLE INCOME 127. INCOME TAX BEFORE CREDITS GENERATED/ON OTHER TAXABLE INCOME 128. OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES 129. ADJUSTED GROSS INCOME + EXCLUDED LUMP-SUM DISTRIBUTIONS 130. INCOME SUBJECT TO TAX ADJUSTED FOR LUMP-SUM DISTRIBUTIONS 131. INCOME TAX BEFORE CREDITS ADJUSTED 132. TAX SAVINGS DUE TO SPECIAL AVERAGING 133. RESERVED 134. RESERVED 135. SALARIES AND WAGES EXCESS OF INCOME LIMITATION/MALE 136. SALARIES AND WAGES EXCESS OF INCOME LIMITATION/FEMALE 137. EXCESS FICA FROM FORM W-2/MALE 138. EXCESS FICA FROM FORM W-2/FEMALE 139. TAX SUBJECT TO REBATE 140. TAX REBATE 141. TOTAL INCOME TAX 142. TOTAL TAX LIABILITY 143. PENSION. AND ANNUITIES. REPORTED ON SCHEDULE E FULLY TAXABLE 144. PENS. AND ANNS. REPORTED ON SCHEDULE E/PARTIALLY TAXABLE 145. PENS. AND ANNS. REPORTED ON SCHEDULE E/NONTAXABLE 146. NET GAIN FROM SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D 147. NET LONG-TERM GAIN AFTER CARRYOVER 148. LONG-TERM CAPITAL LOSS CARRYOVER 149. NET LONG-TERM LOSS AFTER CARRYOVER 150. INCOME SUBJECT TO TAX AT REGULAR RATES 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. WEIGHT 1974 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN THE TAPE FILE Codes: 2. CSAMP -- SAMPLE CODE - Stratum in which the return was classified prior to selection in the sample. CODE Larger of AGI/Deficit or Largest Specific Income Item Regular sample Non-business or Farm returns Farm receipts 11 under $10,000 under $20,000 12 under $10,000 $20,000 under $50,000 12 $10,000 under $15,000 under $50,000 13 under $15,000 under $100,000 13 $15,000 under $20,000 under $100,000 14 under $20,000 under $500,000 14 $20,000 under $50,000 under $500,000 15 under $50,000 under $750,000 15 $50,000 under $100,000 under $750,000 16 under $100,000 $750,000 under $1,000,000 16 $100,000 under $200,000 under $1,000,0 17 under $200,000 $1,000,000 under $5,000,000 17 $200,000 under $500,000 under $5,000,000 18 $200,000 and over 1/ any amount 19 under $500,000 $5,000,000 or more 19 $500,000 and over any amount Regular sample Business and Farm receipts Business returns or Business receipts only 21 under $10,000 under $20,000 22 under $10,000 $20,000 under $50,000 22 $10,000 under $15,000 under $50,000 23 under $15,000 $50,000 under $100,000 23 $15,000 under $20,000 under $100,000 24 under $20,000 $100,000 under $250,000 24 $20,000 under $30,000 under $250,000 25 under $30,000 $250,000 under $500,000 25 $30,000 under $50,000 under $500,000 26 under $50,000 $500,000 under $750,000 26 $50,000 under $100,000 under $750,000 27 under $100,000 $200,000 under $1,000,000 27 $100,000 under $200,000 under $1,000,000 28 under $200,000 $1,000,000 under $5,000,000 28 $200,000 under $500,000 under $5,000,000 29 $200,000 and over 1/ any amount 30 under $500,000 $5,000,000 and over 30 $500,000 and over any amount 1/ Based on AGI only, and contains nontaxable returns only (returns with no income tax after credits and no minimum tax). 8. CAPTRT -- CAPITAL GAINS, LOWER RATE 0 or 14-70 10. DEPENEX -- DEPENDENT EXEMPTIONS 0 - 99 12. OTHERX -- DEPENDENT OTHER THAN AGE OR BLINDNESS 0 - 99 14. OTITRT -- ORDINARY TAXABLE INCOME, LOWER RATE 0 or 51-70 16. OTUTRT -- ORDINARY TAXABLE INCOME, UPPER RATE 0 OR 14-70 18. SELI -- SELECTION ITEM - 00 = AGI (DEFICIT) 01 = BUSINESS RECEIPTS 02 = SALARIES AND WAGES 03 = DIVIDENDS 04 = INTEREST 05 = BUSINESS PROFIT OR LOSS 06 = FARM PROFIT OR LOSS 07 = SCHEDULE E INCOME OR LOSS 08 = SCHEDULE D INCOME OR LOSS 09 = MISCELLANEOUS INCOME OR LOSS 20. TOTEX -- TOTAL EXEXEMPTIONS 01 - 99 22. TSAMP -- TAX MODEL SAMPLE CODE Non-business or Farm returns selected on AGI or LSII 11 = under $10,000 12 = $10,000 under $15,000 13 = $15,000 under $20,000 14 = $20,000 under $50,000 15 = $50,000 under $100,000 16 = $100,000 under $200,000 17 = $200,000 under $500,000 only taxable 18 = $200,000 or more only nontaxable 19 = $500,000 or over only taxable Business returns selected on AGI or LSII 21 = under $10,000 22 = $10,000 under $15,000 23 = $15,000 under $20,000 24 = $20,000 under $30,000 25 = $30,000 under $50,000 26 = $50,000 under $100,000 27 = $100,000 under $200,000 28 = $200,000 under $500,000 only taxable 29 = $200,000 or more only nontaxable 30 = $500,000 or more only taxable 24. TXRT -- MARGINAL TAX RATE 0 OR 14-70 26. AGEX -- AGE EXEMPTION 0 = NO EXEMPTION 1 = ONE EXEMPTION 2 = TWO EXEMPTIONS 27. BANK - FOREIGN BANK ACCOUNTS ALL SHORT FORM 1040A'S.................................0 YES CHECKED AND FORM 4683 ATTACHED.....................1 YES CHECKED AND FORM 4683 NOT ATTACHED.................2 NO CHECKED AND FORM 4683 ATTACHED......................3 NO CHECKED AND FORM 4683 NOT ATTACHED..................4 BOTH YES AND NO CHECKED AND FORM 4683 ATTACHED.........5 BOTH YES AND NO CHECKED AND FORM 4683 NOT ATTACHED.....6 NEITHER YES AND NO CHECKED AND FORM 4683 ATTACHED......7 NEITHER YES AND NO CHECKED AND FORM 4683 NOT ATTACHED..8 28. BLIND - BLIND EXEMPTIONS 0 Returns with NO EXEMPTIONS 1 Returns with ONE EXEMPTION 2 Returns with TWO EXEMPTIONS 29. DEPINC -- DEPENDENT WITH UNEARNED INCOME 0 All 1040A returns and 1040 returns with FLPD = 1 1 Box checked 2 Box not checked 30. ELECT -- PRESIDENTIAL ELECTION FUND 0 No boxes checked 1 One "Yes" box checked 2 One "No" box checked 3 Two "Yes" boxes checked 4 Two "No" boxes checked 5 One "Yes" and one "No" box checked 31. FDED -- FORM OF DEDUCTION 1 Itemized with detail 2 Itemized with no detail 3 Percentage standard deduction 4 Low income allowance 5 No AGI 32. FLPD -- FILING PERIOD 1 Before January 1, 1972 2 January 1, 1972 - December 31, 1973 3 On January 1, 1974 4 After January 1, 1974 but before January 1, 1975 5 On January 1, 1975 6 After January 1, 1975 33. FORM -- FORM OF RETURNS 1 1040 return 2 1040A return 34. LUMPSZ -SIZE OF AGI PLUS EXCLUDED LUMP SUM DISTRIBUTION - 0 NO EXCLUDED LUMP SUM DISTRIBUTION (ANY SIZE AGI) 1 UNDER $15,000 2 $5,000 UNDER $10,000 3 $10,000 UNDER $15,000 4 $15,000 OR MORE 35. MARS -- MARITAL STATUS 1 Single 2 Married filing joint 3 Married filing separately and not claiming a spouse exemption 4 unmarried head of household and no name written on line 5 Widow(er) with dependent child (Surviving spouse) 6 Married filing separately and claiming a spouse exemption 7 Unmarried head of household and name written on line 36. NCMPT - NONCOMPUTES - 0 TAX COMPUTED BY OTHER THAN IRS 1 TAX COMPUTED BY IRS 39. SCHED -- TAX RATE SCHEDULE - 1 SINGLE 2 JOINT SURVIVING SPOUSE 3 MARRIED FILING SEPARATE 4 HEAD OF A HOUSEHOLD 40. SEX -- SEX 1 MALE 2 FEMALE 3 BOTH TAXPAYERS OVER 65 OR UNDER 65 YEARS OF AGE 4 MALE UNDER 65, FEMALE 65 OR OVER 5 FEMALE UNDER 65, MALE 65 OR OVER 41. TAXMOD -- TAX MODEL 0 NON-TAX MODEL RETURNS 1 TAX MODEL RETURNS 42. TXNT -- TAXABLE or NONTAXABLE RETURNS 1 TAXABLE RETURNS 2 NONTAXABLE RETURNS 43. TXPREP -- TAX RETURN PREPARER 0 PREPARED BY TAXPAYER 1 PREPARED BY OTHER THAN TAXPAYER 44. TXPYRX -- TAXPAYER EXEMPTIONS 1 ONE EXEMPTION 2 TWO EXEMPTIONS 45. TXRBSZ -- SIZE OF TAX REBATE 0 RETURNS WITH NO TAX REBATE 1 LESS THAN $100 2 EXACTLY $100 3 OVER $100 BUT LESS THAN $200 4 EXACTLY $200 5 LESS THAN $50 6 EXACTLY $50 7 OVER $50 BUT LESS THAN $100 46. TXST -- TAX STATUS 1 RETURNS WITH MIMIMUM TAX BUT NO TAXABLE INCOME 2 RETURNS WITN NO MINIMUM TAX OR TAXABLE INCOME 3 RETURNS WITH REGULAR TAX ONLY 4 RETURNS WITH INCOME AVERAGING 5 RETURNS WITH CAPITAL GAINS 6 RETURNS WITH REGULAR AND MAXIMUM TAX 7 RETURNW WITH MAXIMUM AND ALTERNATIVE TAX 8 RETURNS WITH SPECIAL INCOME AVERAGING 47. W2-F -- NUMBER OF FORMS W-2 PRESENT, FEMALE 0 NO FORM W-2 PRESENT 1-8 NUMBER OF FORMS W-2 PRESENT 9 9 OR MORE FORMS W-2 PRESENT 48. W2-M -- NUMBER OF FORMS W-2 PRESENT, MALE 0 NO FORM W-2 PRESENT 1-8 NUMBER OF FORMS W-2 PRESENT 9 9 OR MORE FORMS W-2 PRESENT 49. W2-T -- TOTAL NUMBER OF FORMS W-2 PRESENT 0 NO FORM W-2 PRESENT 1-4 NUMBER OF FORMS W-2 PRESENT 5 5 OR MORE FORMS W-2 PRESENT 1974 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN THE TAPE FILE (Line references to the 1974 Form 1040 also apply to the 1974 Form 1040A unless otherwise specified) Fields: 1. TAXPAYER EXEMPTIONS 1/ - line 6a and 6b, Form 1040. 2. AGE EXEMPTIONS 1/ - line 6a and 6b, "Age 65 or over," Form 1040. 3. BLIND EXEMPTIONS 1/ - line 6a and 6b, "Blind," Form 1040. 4. Dependent Exemptions 1/- the sum of lines 6c and 6d, Form 1040. 5. Total Exemptions 1/ - line 7, Form 1040. 1/The data in these fields represent the number of exemptions claimed, not the amount of the exemption. 6. Salaries and Wages, line 9, Form 1040. 7. DIVIDENDS BEFORE EXCLUSION - line 10a, Form 1040. 8. DIVIDENDS IN ADJUSTED GROSS INCOME - line 10c, Form 1040. 9. INTEREST INCOME -line 11, Form 1040. 10. ADJUSTMENT TO INCOME (TOTAL) - line 14, Form 1040. 11. ADJUSTED GROSS INCOME OR DEFICIT - line 15, Form 1040 (line 12, Form 1040A). 12. INCOME TAX BEFORE CREDITS - line 16, Form 1040 (line 17, Form 1040A). 13. INCOME TAX AFTER CREDITS 2/ - line 18, Form 1040 14. INCOME TAX WITHHELD - line 21a, Form 1040 (line 20, Form 1040A). 15. 1974 ESTIMATED TAX PAYMENTS - line 21b, Form 1040 (line 20c, Form 1040). 16. AMOUNT PAID WITH FORM 4868 (Requests for extension of filing time) - line 21c, Form 1040. 17. TAX DUE AT TIME OF FILING (Balance due IRS) - line 23, Form 1040 (line 22, Form 1040A). 18. OVERPAYMENT: REFUNDED - line 25, Form 1040 (line 24, Form 1040A). 19. OVERPAYMENT: CREDITED TO 1975 TAX - line 26, Form 1040 (line 25, Form l040A) 20. W-2P WITHHOLDING: TOTAL - LINE 1, BOX 1 OF FORM W-2P. 21. SALARIES AND WAGES ON FORM W-2: FEMALE -LINE 1, BOX 2 OF FORM W-2 22. SALARIES AND WAGES ON FORM W-2: FEMALE - LINE 1, BOX 2 OF FROM W-2 23. FEDERAL INCOME TAX WITHHELD ON FORM W-2:FEMALE - LINE 1, BOX 1 OF FORM W-2 24. FEDERAL INCOME TAX WITHHELD ON FORM W-2 FEMALE - LINE 1, BOX 1 OF FORM W-2 25. FICA TAX WITHHELD ON FORM W-2: MALE - LINE 1, BOX 3 OF FORM W-2. 26. FICA TAX WITHHELD ON FORM W-2: FEMALE - LINE 1, BOX 3 OF FORM W-2 27. SALARIES AND WAGES NOT SUBJECT TO FICA: MALE - A COMPUTED AMOUNT EQUAL TO FIELD 21 MINUS FIELD 133 28. SALARIES AND WAGES NOT SUBJECT TO FICA: MALE - A COMPUTED AMOUNT EQUAL TO FIELD 22 MINUS FIELD 134 29. SELF-EMPLOYED RETIREMENT ADJUSTMENT - LINE 42, FORM 1040 30. BUSINESS NET INCOME - LINE 28 IF (+), FORM 1040 31. BUSINESS NET LOSS - LINE 28 IF (-), FROM 1040 32. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS: NET GAIN - LINE 30 IF (+), FORM 1040 33. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS: NET LOSS - LINE 30 IF (-), PAGE 2 OF FORM 1040 34. FARM NET INCOME - LINE 32 IF (+), FORM 1040 35. FARM NET LOSS - LINE 32 IF (-), FORM 1040 36. FULLY TAXABLE PENSIONS AND ANNUITIES (ON FORM 1040)-LINE 33, FORM 1040 37. CAPITAL GAIN DISTRIBUTIONS - LINE 34, PAGE 2 OF FORM 1040. (THIS FIELD IS INCORPORATED INTO ALL CAPITAL GAINS FIELDS) 38. STATE INCOME TAX REFUNDS - LINE 35, FROM 1040. 39. ALIMONY -LINE 36, FORM 1040 40. OTHER INCOME - LINE 37 IF (+), FORM 1040 41. OTHER LOSS - LINE 37 IF (-), FORM 1040 42. TOTAL DEDUCTIONS - LINE 45, PAGE 2 OF FORM 1040 (LINE 13, FORM 1040A). NOTE: IN THE CASE OF TAXPAYERS USING THE TAX TABLES, A COMPUTED AMOUNT WAS ENTERED INTO THIS FIELD. 43. TAXABLE INCOME - LINE 48, FORM 1040 (LINE 16, FORM 1040A) 44. RETIREMENT INCOME CREDIT - LINE 49,FORM 1040 45. INVESTMENT CREDIT - LINE 50, FORM 1040 46. FOREIGN TAX CREDIT - LINE 51, FORM 1040 47. CONTRIBUTIONS TO CANDIDATES CREDIT - LINE 52, FORM 1040 48. WORK INCENTIVE PROGRAM CREDIT - LINE 53, FORM 1040 50. SELF EMPLOYMENT TAX - LINE 55, FORM 1040 AND LINE 20, SCHEDULE SE. 51. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT - LINE 56, FORM 1040 52. TAX FROM RECOMPUTING PRIOR YEAR WIN CREDIT - LINE 57, FORM 1040 53. ADDITIONAL TAX FOR TAX PREFERENCES (MAXIMUM TAX) - LINE 58, FORM 1040 54. SOCIAL SECURITY TAX ON TIPS: UNCOLLECTED TAX - TOTAL OF LINES 59 AND 60, FORM 1040 55. OTHER TAXES - ALL TAXES THAT CANNOT BE INCLUDED IN THE FOLLOWING FIELDS: FIELD 45, FIELD 48, FIELD 50, FIELD 53 OR FIELD 54 56. EXCESS FICA WITHHELD - LINE 62, FORM 1040 (LINE 20B, FORM 1040A 57. CREDIT FOR FEDERAL TAX ON GASOLINE - LINE 63, FORM 1040 OR LINE 7 OF FORM 4136 58. TOTAL OTHER PAYMENTS - LINE 65, FORM 1040 59. TOTAL MEDICAL AND DENTAL EXPENSE - LINE 10, SCHEDULE A 60. TOTAL TAXES - LINE 17, SCHEDULE A 61. TOTAL INTEREST EXPENSE - LINE 20, SCHEDULE A 62. TOTAL CONTRIBUTIONS - LINE 24, SCHEDULE A 63. NET CASUALTY OR THEFT LOSS - LINE 29, SCHEDULE A 64. TOTAL MISCELLANEOUS DEDUCTIONS - LINE 34, SCHEDULE A 65. PRE-1970 AND POST-1969 SHORT-TERM CAPITAL LOSS CARRYOVER - LINES 4A AND 4B, SCHEDULE D 66. NET SHORT-TERM GAIN AFTER CARRYOVER - LINE 5 (IF +), SCHEDULE D 67. NET SHORT-TERM LOSS AFTER CARRYOVER - LINE 5 (IF -), SCHEDULE D 68. PRE-1970 LONG-TERM CAPITAL LOSS CARRYOVER - LINE 12A, SCHEDULE D 69. POST-1969 LONG-TERM GAIN AFTER CARRYOVER - LINE 13 (IF +), SCHEDULE D 70. NET LONG-TERM GAIN AFTER CARRYOVER - LINE 13 (IF-), SCHEDULE D 71. NET LONG-TERM LOSS AFTER CARRYOVER - LINE 13 (IF-), SCHEDULE D 72. NET CAPITAL LOSS BEFORE LIMITATION - LINE 14 (IF -), SCHEDULE D 73. NET CAPITAL GAIN - LINE 15B (IF +), SCHEDULE D 74. NET CAPITAL LOSS - LINE 16B (IF -) OR LINE 34, SCHEDULE D 75. LONG-TERM GAIN FROM INSTALLMENT SALES - LINE 48, SCHEDULE D 76. PENSIONS AND ANNUITIES ON SCHEDULE E: INCOME THIS YEAR - LINE 3, SCHEDULE E 77. PENSIONS AND ANNUITIES ON SCHEDULE E: TAXABLE PORTION - LINE 5, SCHEDULE E 78. RENT: NET INCOME - LINE 2 (IF +), SCHEDULE E 79. RENT: NET LOSS - LINE 2 (IF -), SCHEDULE E 80. ROYALTIES: NET INCOME - LINE 2 (IF +), SCHEDULE E 81. ROYALTIES: NET LOSS - LINE 2 (IF -),SCHEDULE E 82. PARTNERSHIP: NET INCOME - LINE 2 (IF +), SCHEDULE E 83. PARTNERSHIP: NET LOSS - LINE 2 (IF -), SCHEDULE E 84. ESTATE OR TRUST: NET LOSS - LINE 2 (IF +), SCHEDULE E 85. ESTATE OR TRUST: NET LOSS - LINE 2 (IF -), SCHEDULE E 86. SMALL BUSINESS CORPORATION NET INCOME - LINE 2 (IF -), SCHEDULE E 87. SMALL BUSINESS CORPORATION NET LOSS - LINE 2 (IF -), SCHEDULE E 88. EARNED INCOME - LINE 1 OF FORM 4726 89. EARNED NET INCOME - LINE 3 OF FORM 4726 90. TAX PREFERENCE OFFSET (TAX PREFERENCES IN EXCESS OF $30,000) - LINE 8C OF FORM 4726 91. ADJUSTED EARNED TAXABLE INCOME - LINE 11 OF FORM 4726. 92. MAXIMUM TAX-SMALLER - SMALLER OF LINE 17 OR 33 OF FORM 4726 93. NON-BUSINESS DEDUCTIBLE INTEREST EXPENSE - LINE 4A OF FORM 4952 94. TOTAL DEDUCTIBLE INTEREST EXPENSE: BUSINESS AND ON-BUSINESS - LINE 5 ON FORM 4952. 95. INVESTMENT INTEREST EXPENSE DEDUCTION/TOTAL INT. DEDUCTION LIMITATIONS - LINE 19 ON FORM 4952. 96. INVESTMENT INTEREST EXPENSE DEDUCTION/INTEREST DEDUCTION DISALLOWED - LINE 20 ON FORM 4952. 97. INVESTMENT INTEREST EXPENSE DEDUCTION/MAX. ALLOWABLE DEDUCTION LIMIT (NONBUSINESS) - LINE 22B OF FORM 4952. 98. INVESTMENT INTEREST EXPENSE DEDUCTION/TOT. CARRYOVER OF DISALLOWED DEDUCTION TO 1975 - LINE 26 OF FORM 4952. 99. TOTAL 1973 INV. INT. CARRYOVER TO 1974 - LINE 27A AND 27B OF FORM 4952. 100. TOTAL 1973 CARRYOVER DEDUCTION LIMIT - LINE 32A AND 32B OF FORM 4952. 101. INVESTMENT INTEREST EXPENSE DEDUCTION/EXP. CARRYOVER TO 1974 (NON-BUS. PORTION) - LINES 34A AND 34B OF FORM 4952. 102. TOTAL 1973 CARRYOVER DISALLOWED IN 1974 - 36A AND 36B OF FORM 4952. 103. INCOME EARNED ABROAD/TOTAL - LINE 17 OF FORM 2555. 104. INCOME EARNED ABROAD/TAX EXEMPT - LINE 18 OF FORM 2555. 105. LUMP-SUM DISTRIBUTIONS EXCLUDED FROM ADJUSTED GROSS INCOME - LINE 1 OF FORM 4972. 106. TOTAL TAXABLE AMOUNT - LINE 3 OF FORM 4972. 107. SPECIAL AVERAGING TAX - LINE 22 OF FORM 4972. 108. ONE-HALF EXCESS NET LONG-TERM CAPITAL GAIN - LINE 15A, SCHEDULE D. 109. CAPITAL GAINS PORTION OF LUMP SUM DISTRIBUTIONS - LINE 2 OF FORM 4972. 110. TAX BEFORE 10-YEAR AVERAGING - A COMPUTED AMOUNT EQUAL TO INCOME TAX BEFORE CREDITS (FIELD 12) - TAX FROM SPECIAL AVERAGING. 111. EARNED TAXABLE INCOME - A COMPUTED AMOUNT COMPARABLE TO LINE 9 OF FORM 4726. THE COMPUTATION INVOLVED MULTIPLYING THE RATIO OF EARNED INCOME (FIELD 89) TO ADJUSTED GROSS INCOME (FIELD 11) BY TAXABLE (FIELD 43). THIS RESULT WAS THEN REDUCED BY THE TAX PREFERENCE OFFSET (FIELD 90). 112. EARNED TAXABLE INCOME SUBJECT TO REGULAR RATES - EQUAL TO $38,000 FOR RETURNS WITH MARITAL STATUS CODES 1, 4 AND 7 (SINGLE RETURNS AND HEAD OF HOUSEHOLD RETURNS); EQUAL TO $52,000 FOR RETURNS WITH MARITAL STATUS CODES 2 AND 5 (JOINT RETURNS AND SURVIVING SPOUSE RETURNS). LINE 10 OF FORM 4726. 113. EARNED TAXABLE INCOME-SUBJECT TO MAXIMUM RATES - A COMPUTED AMOUNT EQUAL TO EARNED TAXABLE INCOME (FIELD 111) - EARNED TAXABLE SUBJECT TO REGULAR RATES (FIELD 112). LINE 11 OF FORM 4726. 114. OTHER TAXABLE INCOME - A COMPUTED AMOUNT EQUAL TO TAXABLE INCOME (FIELD 43) - EARNED TAXABLE INCOME (FIELD 111). 115. UNEARNED TAXABLE INCOME - A COMPUTED AMOUNT EQUAL TO OTHER TAXABLE INCOME (FIELD 114) - TAX PREFERENCE OFFSET (FIELD 90) - CAPITAL GAINS OFFSET (FIELD 116). 116. CAPITAL GAINS OFFSET - A COMPUTED AMOUNT FOR MAXIMUM/ ALTERNATIVE TAX RETURNS EQUAL TO EARNED TAXABLE INCOME (FIELD 111) - TAXABLE INCOME (FIELD 43) - ONE-HALF EXCESS NET LONG- TERM CAPITAL GAINS (FIELD 108). 117. INCOME SUBJECT TO TAX - IF THE REGULAR TAX COMPUTATION WAS USED, THIS EQUALS TAXABLE INCOME (FIELD 43). IF THE ALTERNATIVE TAX COMPUTATION WAS USED, THIS EQUALLED THE LARGER OF TAXABLE INCOME (FIELD 43) OR ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS (FIELD 108). IF INCOME AVERAGING WAS USED, THIS EQUALLED THE AMOUNT, COMPUTED FOR THE STATISTICS, WHICH WOULD HAVE PRODUCED THE SAME TAX UNDER THE REGULAR TAX COMPUTATION METHOD. 118. TAX SAVINGS - ON INCOME AVERAGING RETURNS (SCHEDULE G), FIELD 118 IS A COMPUTED AMOUNT EQUAL TO THE REGULAR TAX MINUS INCOME AVERAGING TAX (LINE 21, SCHEDULE G). ON REGULAR ALTERNATIVE TAX RETURNS, FIELD 52 IS EQUAL TO THE REGULAR TAX MINUS THE ALTERNATIVE TAX (LINE 57, SCHEDULE D). ON MAXIMUM REGULAR TAX RETURNS, FIELD 52 IS EQUAL TO THE REGULAR TAX MINUS THE MAXIMUM TAX (LINE 17 OF FORM 4726). 119. TAX SAVING FROM ALTERNATIVE TAX - A COMPUTED AMOUNT EQUAL TO REGULAR TAX MINUS ALTERNATE TAX. 120. BALANCE FOR PARTIAL TAX - A COMPUTED AMOUNT EQUAL TO TAXABLE INCOME (FIELD 43) - ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS (FIELD 108). 121. CAPITAL GAINS TAXED AT 50% RATE - A COMPUTED AMOUNT EQUAL TO ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS (FIELD 108) WHEN $25,000 OR LESS ($12,500 FOR SEPARATE RETURNS, MARITAL STATUS CODE 3 OR 6). WHEN GREATER THAN $25,000 ($12,500 FOR SEPARATE RETURNS) A COMPUTED AMOUNT EQUAL TO THE LARGER OF $25,000 ($12,500 FOR SEPARATE RETURNS) OR ONE-HALF OF LONG-TERM GAINS FROM INSTALLMENT SALES (FIELD 75). ON RETURNS WITH MAXIMUM/ ALTERNATIVE TAX COMPUTATION, CAPITAL GAINS TAXED AT 50% RATE WAS LIMITED TO TAXABLE INCOME (FIELD 43) MINUS EARNED INCOME (FIELD 113). 122. CAPITAL GAINS TAXED AT UPPER RATE - A COMPUTED AMOUNT EQUAL TO ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS (FIELD 108) - CAPITAL GAINS TAXED AT 50% RATE (FIELD 121). 123. ORDINARY INCOME SUBJECT TO REGULAR RATES - IF TAXPAYER USES REGULAR MAXIMUM TAX (LINE 17 OF FORM 4726) THEN EQUALS OTHER TAXABLE INCOME (FIELD 114); IF TAXPAYER USES ALTERNATIVE/ MAXIMUM TAX (LINE 34 OF FORM 4726) THEN EQUALS OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES (FIELD 128) MINUS CAPITAL GAINS TAXED AT UPPER RATE (FIELD 122). 124. CAPITAL GAINS TAX GENERATED AT 50% RATE - A COMPUTED AMOUNT EQUAL TO CAPITAL GAINS TAXED AT 50% RATE (FIELD 121) TIMES .50 (LINE 56, SCHEDULE D FOR ALTERNATIVE (REGULAR) TAX RETURNS; LINE 32 OF FORM 4726 FOR MAXIMUM/ALTERNATIVE TAX RETURNS.) 125. CAPITAL GAINS TAX GENERATED AT UPPER RATE - FOR ALTERNATIVE (REGULAR) TAX RETURNS, LINE 54, SCHEDULE D; FOR MAXIMUM/ ALTERNATIVE TAX RETURNS, LINE 28 OF FORM 4726. 126. INCOME TAX BEFORE CREDITS GENERATED ON EARNED TAXABLE INCOME - EQUALS $13,290 IF MARITAL STATUS CODE EQUALS 1 (SINGLE RETURNS), EQUALS $18,060 IF MARITAL STATUS CODE EQUALS 2 OR 5 (JOINT AND SURVIVING SPOUSE RETURNS), EQUALS $12,240 IF MARITAL STATUS CODE EQUALS 4 OR 7 (HEAD OF HOUSEHOLD RETURNS). LINE 16 OF FORM 4726. 127. INCOME TAX BEFORE CREDITS GENERATED/ON OTHER TAXABLE INCOME - A COMPUTED AMOUNT EQUAL TO REGULAR TAX MINUS TAX ON EARNED TAXABLE INCOME, LINE 15 OF FORM 4726. 128. OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES - IF TAXPAYER USES REGULAR MAXIMUM TAX (LINE 17 OF FORM 4726), THEN EQUALS OTHER TAXABLE INCOME (FIELD 114); IF TAXPAYER USES ALTERNATIVE/MAXIMUM TAX (LINE 34 OF FORM 4726, THEN EQUALS OTHER TAXABLE INCOME (FIELD 114) MINUS CAPITAL GAINS TAXED AT 50% RATE (FIELD 121). 129. ADJUSTED GROSS INCOME + EXCLUDED LUMP-SUM DISTRIBUTIONS - A COMPUTED AMOUNT EQUAL TO ADJUSTED GROSS INCOME LESS DEFICIT (FIELD 11) PLUS LUMP-SUM DISTRIBUTIONS EXCLUDED FROM AGI (FIELD 105). 130. INCOME SUBJECT TO TAX ADJUSTED FOR LUMP-SUM DISTRIBUTIONS - FOR SPECIAL INCOME AVERAGING RETURNS EQUALS AGI (FIELD 11) + ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTION (FIELD 105) - EXEMPTION AMOUNT 2/ - TOTAL DEDUCTIONS (FIELD 42); FOR ALL OTHER RETURNS EQUALS INCOME SUBJECT TO TAX (FIELD 117) + ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTIONS (FIELD 105). 2/ IF TAXABLE INCOME (FIELD 143) EQUALS 0 AND FILING PERIOD EQUALS 1, EXEMPTION AMOUNT EQUALS $675 TIME TOTAL EXEMPTIONS. IF TAXABLE INCOME EQUALS 0 AND FILING PERIOD IS OTHER THAN 1, EXEMPTION AMOUNT EQUALS $750 TIMES TOTAL EXEMPTIONS. FOR RETURNS WITH TAXABLE INCOME GREATER THAN 0, EXEMPTION AMOUNT EQUALS AGI - TAXABLE INCOME - TOTAL DEDUCTIONS (FIELD 42). 131. INCOME TAX BEFORE CREDITS ADJUSTED - A COMPUTED AMOUNT EQUAL TO INCOME TAX BEFORE CREDITS (FIELD 12) + TAX SAVINGS DUE TO SPECIAL AVERAGING (FIELD 132). 132. TAX SAVINGS DUE TO SPECIAL AVERAGING - A COMPUTED AMOUNT BASED ON TYPE OF TAX COMPUTATION. FOR RETURNS WITH ALTERNATIVE TAX, IT EQUALS TAX ON BALANCE FOR PARTIAL TAX (FIELD 120) + ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTIONS (FIELD 105) - TAX ON BALANCE FOR PARTIAL TAX - SPECIAL AVERAGING TAX (FIELD 107). FOR MAXIMUM/ALTERNATIVE TAX RETURNS, IT EQUALS TAX ON EARNED TAXABLE INCOME (FIELD 111) + ORDINARY INCOME SUBJECT TO REGULAR RATES (FIELD 123) + ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTIONS (FIELD 105) - TAX ON EARNED TAXABLE INCOME + ORDINARY INCOME SUBJECT TO REGULAR RATES) - SPECIAL AVERAGING TAX (FIELD 107). FOR ALL OTHER RETURNS, IT EQUALS TAX ON "INCOME SUBJECT TO TAX ADJUSTED FOR LUMP-SUM DISTRIBUTIONS (FIELD 130)" - TAX ON "INCOME SUBJECT TO TAX (FIELD 117)" - SPECIAL AVERAGING TAX (FIELD 107). 135. SALARIES AND WAGES EXCESS OF INCOME LIMITATION - MALE - A COMPUTED AMOUNT EQUAL TO SALARIES AND WAGES FROM FORM W-2: MALE (FIELD 21) - SALARIES AND WAGES NOT SUBJECT TO FICA: MALE (FIELD 27) - SALARIES AND WAGES SUBJECT TO FICA: MALE (FIELD 133). 136. SALARIES AND WAGES EXCESS OF INCOME LIMITATION: FEMALE - A COMPUTED AMOUNT EQUAL TO SALARIES AND WAGES FROM FORM W-2: FEMALE (FIELD 22) - SALARIES AND WAGES NOT SUBJECT TO FICA: FEMALE (FIELD 28) - SALARIES AND WAGES SUBJECT TO FICA: FEMALE (FIELD 134). 137. EXCESS FICA FROM FORM W-2/MALE - A COMPUTED AMOUNT EQUAL TO FICA TAX WITHHELD ON FORM W-2: MALE (FIELD 25) MINUS: 405 IF FILING PERIOD CODE EQUALS 1, 468 IF FILING PERIOD CODE EQUALS 2, 631 IF FILING PERIOD CODE EQUALS 3, 772 IF FILING PERIOD CODE EQUALS 4 OR 5. 138. EXCESS FICA FROM FORM W-2/FEMALE - A COMPUTED AMOUNT EQUAL TO FICA TAX WITHHELD ON FORM W-2: FEMALE (FIELD 26) MINUS: 405 IF FILING PERIOD CODE EQUALS 1, 468 IF FILING PERIOD CODE EQUALS 2, 631 IF FILING PERIOD CODE EQUALS 3, 772 IF FILING PERIOD CODE EQUALS 4 OR 5. 139. TAX SUBJECT TO REBATE - A COMPUTED FIELD EQUAL TO INCOME TAX AFTER CREDITS (FIELD 13) + SOCIAL SECURITY TAX ON TIPS (FIELD 54) + MINIMUM TAX (FIELD 53) + TAX FROM RECOMPUTING PRIOR- YEAR INVESTMENT CREDIT (FIELD 51) + TAX FROM RECOMPUTING PRIOR-YEAR WIN CREDIT (FIELD 52) + OTHER TAXES (FIELD 55). 140. TAX REBATE - A COMPUTED AMOUNT EQUAL TO 10% OF TOTAL TAX LIABILITY (FIELD 142) - SELF-EMPLOYMENT TAX (FIELD 50) LIMITED TO $200 ($100 FOR MARRIED PERSONS FILING SEPARATELY). THE TAX REBATES WAS REDUCED BY PHASE-OUT PROVISION FOR TAXPAYERS WITH AGI GREATER THAN 20,000 BUT NEVER LESS THAN $100 ($50 FOR MARRIED PERSONS FILING SEPARATELY); EXCEPT FOR A PERSON WHOSE 1974 TAX LIABILITY WAS LESS THAN $100, IN WHICH CASE THE REFUND WAS EQUAL TO THE TAXPAYERS 1974 TAX LIABILITY. 141. TOTAL INCOME TAX - A COMPUTED AMOUNT EQUAL TO INCOME TAX AFTER CREDITS (FIELD 13) + ADDITIONAL TAX FOR TAX PREFERENCES (FIELD 53). 142. TOTAL TAX LIABILITY - A COMPUTED AMOUNT EQUAL TO TOTAL INCOME TAX (FIELD 141) + SELF-EMPLOYMENT TAX (FIELD 50) + RECOMPUTED TAX (FIELD 51) + RECOMPUTED WIN CREDIT (FIELD 52) + SOCIAL SECURITY TAX ON TIPS (FIELD 54) + TOTAL OTHER TAXES (FIELD 55). 143. PENSION. AND ANNUITIES. REPORTED ON SCHEDULE E FULLY TAXABLE - LINE 5, SCHEDULE E IF LINE 5 EQUALS LINE 3. 144. PENS. AND ANNS. REPORTED ON SCHEDULE E/PARTIALLY TAXABLE - LINE 3, SCHEDULE E IF LINE 3 IS GREATER THAN LINE 5. 145. PENS. AND ANNS. REPORTED ON SCHEDULE E/NONTAXABLE - LINE 3, SCHEDULE E IF LINE 5 = 0. 146. NET GAIN FROM SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D - A COMPUTED AMOUNT EQUAL TO NET CAPITAL GAIN (FIELD 73) - CAPITAL GAIN DISTRIBUTION (FIELD 62) FOR ALL RETURNS WITH FIELD 73 GREATER THAN 0. 147. NET LONG-TERM GAIN AFTER CARRYOVER - A COMPUTED AMOUNT EQUAL TO NET CAPITAL GAIN (FIELD 73) - CAPITAL GAIN DISTRIBUTION (FIELD 62) FOR ALL RETURNS WITH FIELD 73 GREATER THAN 0. 148. LONG-TERM CAPITAL LOSS CARRYOVER - A COMPUTED AMOUNT EQUAL TO FIELD 68 + FIELD 69. 149. NET LONG-TERM LOSS AFTER CARRYOVER - A COMPUTED AMOUNT EQUAL TO FIELD 71 + FIELD 37. 150. INCOME SUBJECT TO TAX AT REGULAR RATES - A COMPUTED AMOUNT EQUAL TO FIELD 117 - FIELD 121 - FIELD 113. 156. WEIGHT