1979 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. AGIRB 2. BANK 3. CSAMP 4. RESERVED 5. DEPINC 6. RESERVED 7. RESERVED 8. RESERVED 9. ELECT 10. FDED 11. FLPDYR 12. FLPDMO 13. F-5695 14. MARS 15. SCHCF 16. SCHRRP 17. SELD 18. RESERVED 19. SELI 20. SEX 21. SPECTX 22. STATE 23. RESERVED 24. TFORM 25. TXILR 26. TXNT 27. TXRT 28. TXST 29. XFPT 30. XFST 31. XOCAH 32. XOCAWH 33. XOODEP 34. XOPAH 35. XOPAWH 36. XOTHER 37. XTOT 38. RESERVED 39. RESERVED 40. RESERVED 1979 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. SALARIES AND WAGES 2. INTEREST RECEIVED 3. DIVIDENDS BEFORE EXCLUSION 4. DIVIDENDS IN AGI 5. STATE INCOME TAX REFUND 6. ALIMONY RECEIVED 7. BUSINESS NET PROFIT/LOSS 8. FARM NET PROFIT/LOSS 9. CAPITAL GAIN DISTRIBUTIONS 10. COMBINED NET CAPITAL GAIN/LOSS 11. COMBINED EXCLUDED LONG-TERM CAPITAL GAIN 12. COMBINED LONG-TERM CAPITAL GAINS INCLUDED IN AGI 13. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS 14. FULLY TAXABLE PENSIONS AND ANNUITIES SCHEDULE E 15. SCHEDULE E NET INCOME/LOSS PENSIONS AND ANNUITIES 16. RECEIVED THIS YEAR 17. TAXABLE PORTION 18. RENT 19. ROYALTY PARTNERSHIPS 20. TOTAL INCOME 21. TOTAL LOSS 22. NET PROFIT/LOSS ESTATE OR TRUST 23. TOTAL INCOME 24. TOTAL LOSS 25. NET PROFIT/LOSS SMALL BUSINESS CORPORATION 26. TOTAL INCOME 27. TOTAL LOSS 28. NET PROFIT/LOSS UNEMPLOYMENT COMPENSATION 29. TOTAL 30. IN AGI 31. OTHER INCOME/LOSS ADJUSTMENTS 32. MOVING EXPENSE 33. PAYMENT TO IRA 34. PAYMENT TO KEOGH 35. FORFEITED INTEREST PENALTY 36. ALIMONY PAID 37. DISABILITY INCOME EXCLUSION 38. EMPLOYEE BUSINESS EXPENSE 39. FOREIGN LIVING EXPENSE DEDUCTION 40. TOTAL 41. ADJUSTED GROSS INCOME (AGI)/DEFICIT MEDICAL AND DENTAL EXPENSES 42. ONE-HALF INSURANCE PREMIUM 43. TOTAL MEDICINE AND DRUGS 44. MEDICINE AND DRUGS IN EXCESS OF 1% 45. BALANCE OF INSURANCE PREMIUM 46. TOTAL EXPENSE 47. IN EXCESS OF 3% 48. TOTAL DEDUCTION TAXES PAID 49. STATE AND LOCAL INCOME 50. REAL ESTATE 51. GENERAL SALES 52. PERSONAL PROPERTY 53. TOTAL INTEREST 54. HOME MORTGAGE 55. CREDIT CARD 56. TOTAL CONTRIBUTIONS 57. CASH 58. OTHER THAN CASH 59. CARRYOVER 60. TOTAL 61. NET CASUALTY AND THEFT LOSS MISCELLANEOUS 62. UNION DUES 63. TOTAL 64. TOTAL 65. ZERO BRACKET AMOUNT 66. EXCESS ITEMIZED UNUSED ZBA 67. TAX TABLE INCOME 68. EXEMPTION AMOUNT TAXABLE INCOME 69. NEW CONCEPT 70. OLD CONCEPT INCOME SUBJECT TO TAX 71. NEW CONCEPT 72. OLD CONCEPT 73. COMPUTED REGULAR TAX 74. TAX GENERATED 75. INCOME TAX BEFORE CREDITS CREDITS 76. POLITICAL CONTRIBUTIONS 77. ELDERLY 78. CHILD CARE 79. INVESTMENT 80. NON-REFUNDABLE BUSINESS ENERGY 81. FOREIGN TAX 82. WIN 83. JOBS 84. RESIDENTIAL ENERGY 85. EIC USED TO OFFSET TAX BEFORE CREDITS 86. TOTAL 87. INCOME TAX AFTER CREDITS 88. SELF-EMPLOYMENT TAX 89. TAX FROM PRIOR YEAR INVESTMENT CREDIT 90. SOCIAL SECURITY TAX ON TIPS 91. TAX ON IRA 92. MINIMUM TAX 93. ALTERNATIVE MINIMUM TAX 94. EIC USED TO OFFSET ALL OTHER TAXES 95. TOTAL TAX LIABILITY 96. TOTAL INCOME TAX 97. REVENUE SHARING TAX LIABILITY TAX PAYMENTS 98. WITHHOLDING 99. ESTIMATED PAYMENTS 100. PAYMENTS WITH 4868 101. EXCESS FICA 102. CREDIT FOR TAX ON GAS 103. REGULATED INVESTMENT COMPANY 104. TOTAL 105. BUSINESS ENERGY INVESTMENT CREDIT ( REFUNDABLE PORTION) 106. EIC REFUNDABLE PORTION 107. ADVANCED EIC 108. BALANCE DUE TOTAL OVERPAYMENT 109. OVERPAYMENT CREDITED TO 1980 TAX 110. TAX PAID WITH RETURN EARNED INCOME CREDIT (EIC) 111. SALARIES AND WAGES 112. EARNED INCOME 113. TOTAL EIC SCHEDULE B 114. TOTAL DIVIDENDS AND DISTRIBUTIONS 115. CAPITAL GAIN 116. NONTAXABLE SCHEDULE R/RP 117. BASE AMOUNT 118. TAX EXEMPT INCOME DEDUCTION 119. AGI PHASEOUT (SCH. R) 120. EARNED INCOME PHASEOUT (SCH. RP) 121. RETIREMENT INCOME LIMITATION (SCH. RP) 122. ADJUSTED BASE AMOUNT DISABILITY INCOME EXCLUSION 123. TOTAL PAYMENTS 124. MAXIMUM QUALIFIED FOR EXCLUSION 125. AGI PHASEOUT INCOME EARNED ABROAD 126. TOTAL 127. EXEMPT AMOUNT 128. EXCLUDED AMOUNT MINIMUM TAX 129. TOTAL PREFERENCES 130. RECOMPUTED TAX PREFERENCE INCOME MAXIMUM TAX 131. TOTAL 132. NET 133. 1979 TOTAL PREFERENCES ENERGY CREDIT 134. INSULATION 135. STORM WINDOW 136. CAULKING 137. TOTAL CURRENT YEAR 138. TOTAL PRIOR YEAR 139. ENERGY CONSERVATION CREDIT RENEWABLE ENERGY ENERGY CREDIT 140. SOLAR PROPERTY 141. GEOTHERMAL PROPERTY 142. TOTAL CURRENT YEAR 143. TOTAL PRIOR YEAR 144. RENEWABLE ENERGY SOURCE CREDIT 145. UNUSED ENERGY CREDIT CARRYOVER ALTERNATIVE MINIMUM TAX 146. ADJUSTED ITEMIZED DEDUCTIONS 147. CAPITAL GAIN DEDUCTION 148. ORDINARY TAXABLE INCOME LOWER BASE. 149. MARGINAL TAX BASE 150. SELF-EMPLOYMENT INCOME 151. SELECTION AMOUNT 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. RESERVED 157. RESERVED 158. RETURN SEQUENCE NUMBER WEIGHT 159. DECIMAL 160. INTEGER 1979 INDIVIDUAL PUBLIC USE TAX FILE Code Definitions Codes: 1. AGIRB ADJUSTED GROSS INCOME RANGE B: NO ADJUSTED GROSS INCOME ..............................00 $ 1 UNDER $ 1,000............................01 $ 1,000 UNDER $ 2,000 ...........................02 $ 2,000 UNDER $ 3,000 ...........................03 $ 3,000 UNDER $ 4,000 ...........................04 $ 4,000 UNDER $ 5,000 ...........................05 $ 5,000 UNDER $ 6,000 ...........................06 $ 6,000 UNDER $ 7,000 ...........................07 $ 7,000 UNDER $ 8,000 ...........................08 $ 8,000 UNDER $ 9,000 ...........................09 $ 9,000 UNDER $ 10,000 ...........................10 $ 10,000 UNDER $ 11,000 ...........................11 $ 11,000 UNDER $ 12,000 ...........................12 $ 12,000 UNDER $ 13,000 ...........................13 $ 13,000 UNDER $ 14,000 ...........................14 $ 14,000 UNDER $ 15,000............................15 $ 15,000 UNDER $ 16,000 ...........................16 $ 16,000 UNDER $ 17,000 ...........................17 $ 17,000 UNDER $ 18,000............................18 $ 18,000 UNDER $ 19,000 ...........................19 $ 19,000 UNDER $ 20,000 ...........................20 $ 20,000 UNDER $ 25,000 ...........................21 $ 25,000 UNDER $ 30,000 ...........................22 $ 30,000 UNDER $ 40,000 ...........................23 $ 40,000 UNDER $ 50,000 ...........................24 $ 50,000 UNDER $ 75,000 ...........................25 $ 75,000 UNDER $ 100,000 ...........................26 $ 100,000 UNDER $ 200,000 ...........................27 $ 200,000 UNDER $ 500,000 ...........................28 $ 500,000 UNDER $1,000,000 ...........................29 $1,000,000 OR MORE ....................................30 2. BANK FOREIGN BANK ACCOUNTS: (A) NO BOXES CHECKED/NO QUESTIONS ON FORM .............0 (B) BANK, YES/TRUST, NO RESPONSE ......................1 (C) BANK, NO/TRUST, NO RESPONSE .......................2 (D) TRUST, YES/BANK, NO RESPONSE ......................3 (E) TRUST, NO/BANK, NO RESPONSE .......................4 (F) BANK, YES/TRUST, YES ..............................5 (G) BANK, YES/TRUST, NO ...............................6 (H) BANK, NO/TRUST, YES ...............................7 (I) BANK, NO/TRUST, NO ................................8 3. CSAMP SAMPLE CODES: DESCRIPTION OF SAMPLE STRATA NON-BUSINESS AND FARM (SCHEDULE F ONLY), TOTAL 09-19 FORM 1040A RETURNS WITH ADJUSTED GROSS INCOME UNDER $10,000 09 ADJUSTED GROSS INCOME $200,000 OR MORE WITH NO TAX. AFTER CREDITS AND NO MINIMUM TAX 10 LARGER OF ADJUSTED GROSS INCOME OR LARGEST SPECIFIC INCOME ITEM AND FARM RECEIPTS UNDER $10,000 UNDER $20,000 11 $10,000 UNDER $15,000 UNDER $50,000 UNDER $10,000 $20,000 UNDER $50,000 12 $15,000 UNDER $20,000 UNDER $100,OOO UNDER $15,000 $50,000 UNDER $100,000 13 $20,000 UNDER $30,000 UNDER $250,000 UNDER $20,000 $100,000 UNDER $250,000 14 $30,000 UNDER $50,000 UNDER $500,000 UNDER $30,000 $250,000 UNDER $500,000 15 *$50,000 UNDER $100,000 UNDER $750,000 UNDER $50,000 $500,000 UNDER $750,000 16 $100,000 UNDER $200,000 UNDER $1,000,000 UNDER $100,000 $750,000 UNDER $1,000,000 17 $200,000 UNDER $500,000 UNDER $5,000,000 UNDER $200,000 $1,000,000 UNDER $5,000,000 18 $500,000 OR MORE ANY AMOUNT UNDER $500,000 $5,000,000 OR MORE 19 EXAMPLE OF SAMPLE CODE ASSIGNMENT * A FORM 1040 RETURN WITH ADJUSTED GROSS INCOME (AGI) OF $28,502, THE LARGEST SPECIFIED INCOME ITEM (LSII) OF $65,048, AND FARM RECEIPTS (SCHEDULE F ATTACHED) OF $252,896 WOULD BE ASSIGNED SAMPLE CODE 16 BASED PRIMARILY ON THE LSII AND FARM RECEIPTS AMOUNT. BUSINESS (SCHEDULES C AND F, OR C ONLY) TOTAL 20-29 ADJUSTED GROSS INCOME $200,000 OR MORE WITH NO TAX AFTER CREDITS AND NO MINIMUM TAX 20 LARGER OF ADJUSTED GROSS INCOME BUSINESS AND OR LARGEST SPECIFIC INCOME ITEM AND FARM RECEIPTS UNDER $10,000 UNDER $20,000 21 $10,000 UNDER $15,000 UNDER $50,000 UNDER $10,000 $20,000 UNDER $50,000 22 $15,000 UNDER $20,000 UNDER $100,000 UNDER $15,000 $50,000 UNDER $100,000 23 $20,000 UNDER $30,000 UNDER $250,000 UNDER $20,000 $100,000 UNDER $250,000 24 $30,000 UNDER $50,000 UNDER $500,000 UNDER $30,000 $250,000 UNDER $500,000 25 $50,000 UNDER $100,000 UNDER $750,000 UNDER $50,000 $500,000 UNDER $750,000 26 $100,000 UNDER $200,000 UNDER $1,000,000 UNDER $100,000 $750,000 UNDER $1,000,000 27 **$200,000 UNDER $500,000 UNDER $5,000,000 UNDER $200,000 $1,000,000 UNDER $5,000,000 28 $500,000 OR MORE ANY AMOUNT UNDER $500,000 $5,000,000 OR MORE EXAMPLE OF SAMPLE CODE ASSIGNMENT ** A FORM 1040 RETURN WITH AGI OF $26,204, LSII OF $9,443, AND BUSINESS RECEIPTS (SCHEDULE C ATTACHED) OF $4,795,026 WOULD BE ASSIGNED SAMPLE CODE 28 BASED PRIMARILY ON BUSINESS RECEIPTS AND AGI AMOUNT. 4. RESERVED 5. DEPINC DEPENDENT WITH UNEARNED INCOME: (A) BOX NOT CHECKED ................................0 (B) BOX CHECKED ...................................1 (C) NO BOX ON FORM .................................2 6. RESERVED 7. RESERVED 8. RESERVED 9. ELECT PRESIDENTIAL ELECTION FUND: NO BOXES CHECKED ...................................0 1 "YES" BOX CHECKED ................................1 2 "YES " BOXES CHECKED .............................2 ONLY THE "NO" BOXES CHECKED .............. .........3 10. FDED FORM OF DEDUCTION CODE: (A) ITEMIZED DEDUCTION .............................1 (B) ZERO BRACKET AMOUNT ............................2 (C) NEITHER ........................................3 11-12. FLPD FILING PERIOD: (ACCT. PERIOD) (A) FLPDYR - (TAXPAYER'S TAX YEAR ENDED)...........60-81 (B) FLPDMO - (TAXPAYER'S CALENDAR OR FISCAL YEAR ENDING MONTH)................................. 01-12 13. F-5695 FORM 5695 (RESIDENTIAL ENERGY CREDIT): (A) NO FORM ATTACHED.................................0 (B) NUMBER OF PRINCIPAL RESIDENCES OCCUPIED .......1-9 14. MARS MARITAL STATUS (A) SINGLE ...........................................1 (B) MARRIED FILING JOINT .............................2 (C) MARRIED FILING SEPARATELY AND NOT CLAIMING A SPOUSE EXEMPTION.....................3 (D) UNMARRIED HEAD OF HOUSEHOLD AND NO NAME WRITTEN ON LINE 4 ..............................4 (E) WIDOW(ER) WITH DEPENDENT CHILD (SURVIVING SPOUSE) ........................................5 (F) MARRIED FILING SEPARATELY AND CLAIMING A SPOUSE EXEMPTION ...............................6 (G) UNMARRIED HEAD OF HOUSE AND NAME WRITTEN ON LINE 4 ......................................7 15. SCHCF SCHEDULE C OR F INDICATOR: (A) NEITHER SCHEDULE C OR F PRESENT ..................0 (B) SCHEDULE C PRESENT ONLY ..........................1 (C) SCHEDULE F PRESENT ONLY ..........................2 (D) SCHEDULE C AND F PRESENT .........................3 (SCHEDULE C GROSS RECEIPTS LARGER) (E) SCHEDULE C AND F PRESENT .........................4 (SCHEDULE F GROSS RECEIPTS LARGER) 16. SCHRRP CREDIT FOR THE ELDERLY: (A) NO ENTRY OR INDETERMINABLE ENTRY .................0 (B) SCHEDULE R FILED WITH MARS/AGE: (A) BOX A OR NO BOX CHECKED .....................1 (B) BOX B CHECKED ...............................2 (C) BOX C CHECKED ...............................3 (D) BOX D CHECKED ...............................4 (C) SCHEDULE RP FILED WITH MARS/AGEX: (A) BOX A OR NO BOX CHECKED ....................5 (B) BOX B CHECKED ............................6 (C) BOX C CHECKED .............................7 (D) BOX D CHECKED .............................8 (E) BOX E CHECKED .............................9 17. SELD SELECT CODE BY DISTRICT .....................00-99 18. RESERVED 19. SELI SELECTION ITEM ................................0-9 20. SEX SEX OF TAXPAYER: (A) NONJOINT RETURN OF MALE TAXPAYER ................1 (B) NONJOINT RETURN OF FEMALE TAXPAYER ..............2 (C) JOINT RETURN/MALE PRIMARY TAXPAYER .............3 (D) JOINT RETURN/FEMALE PRIMARY TAXPAYER ...........4 21. SPECTX SPECIAL TAX COMPUTATION: (A) NO ENTRY .......................................0 (B) FORM 4970 TAX USED .............................1 (C) FORM 4972 TAX USED .............................2 (D) FORM 5544 TAX USED .............................3 (E) FORM 5404 TAX USED .............................4 (F) SECTION 72(M)(5) PENALTY TAX USED ..............5 (G) ANY COMBINATION OF FORM 4972 AND TAXES .........6 (H) ANY COMBINATION OF TAXES EXCLUDING FORM 4972....7 22. STATE CODE STATE NAME 1 ALABAMA 2 ALASKA 3 ARIZONA 4 ARKANSAS 5 CALIFORNIA 6 COLORADO 7 CONNECTICUT 8 DELAWARE 9 DISTRICT OF COLUMBIA 10 FLORIDA 11 GEORGIA 12 HAWAII 13 IDAHO 14 ILLINOIS 15 INDIANA 16 IOWA 17 KANSAS 18 KENTUCKY 19 LOUISIANA 20 MAINE 21 MARYLAND 22 MASSACHUSETTS 23 MICHIGAN 24 MINNESOTA 25 MISSISSIPPI 26 MISSOURI 27 MONTANA 28 NEBRASKA 29 NEVADA 30 NEW HAMPSHIRE 31 NEW JERSEY 32 NEW MEXICO 33 NEW YORK 34 NORTH CAROLINA 35 NORTH DAKOTA 36 OHIO 37 OKLAHOMA 38 OREGON 39 PENNSYLVANIA 40 RHODE ISLAND 41 SOUTH CAROLINA 42 SOUTH DAKOTA 43 TENNESSEE 44 TEXAS 45 UTAH 46 VERMONT 47 VIRGINIA 48 WASHINGTON 49 WEST VIRGINIA 50 WISCONSIN 51 WYOMING 52 APO/FPO 53 PUERTO RICO 54 CP:IO 23. RESERVED 24. TFORM Corrected Form of Return: (A) 1040 Return...................................0 (B) 1040A Return..................................1 25. TXILR Ordinary Taxable Income Lower Rate..........14-70 26. TXNT Taxable/Nontaxable Returns: (A) Taxable Returns..............................1 (B) Nontaxable Return............................2 27. TXRT Marginal Tax Rate............................14-70 28. TXST TAX STATUS: (A) No Tax Computation.............................0 (B) Normal Tax - Regular Tax.......................1 (C) Non-Compute Regular Tax........................2 (D) Income Averaging (SCH. G)......................3 (E) Alternative....................................4 (F) Maximum/Regular Tax............................5 (G) Maximum Tax (Alternative)......................6 (H) Partially Tax-exempt Income....................7 (I) Partially Tax-exempt (alternative).............8 (J) Non-compute nontaxable.........................9 29. XFPT Primary Taxpayer Exemption: (A) Regular.......................................1 (B) Regular Age...................................2 (C) Regular, Age and Blind........................3 (D) Regular and Blind.............................4 30. XFST SECONDARY TAXPAYER EXEMPTION: (A) NO SECONDARY TAXPAYER .....................0 (B) REGULAR ...................................1 (C) REGULAR, AGE ..............................2 (D) REGULAR, AGE, AND BLIND ...................3 (E) REGULAR, BLIND ............................4 31. XOCAH EXEMPTIONS FOR CHILDREN LIVING AT HOME ACTUAL NUMBER ENTERED........................0-99 32. XOCAWH EXEMPTIONS FOR CHILDREN LIVING AWAY FROM HOME ACTUAL NUMBER ENTERED .......................0-99 33. XOODEP OTHER EXEMPTIONS: EXEMPTIONS OTHER THAN CHILDREN OR PARENTS CLAIMED ........................0-99 34. XOPAH EXEMPTIONS FOR PARENTS LIVING AT HOME: ACTUAL NUMBER ENTERED .......................0-9 35. XOPAWH EXEMPTIONS FOR PARENTS LIVING AWAY FROM HOME: ACTUAL NUMBER ENTERED .......................0-9 36. XOTHER EXEMPTIONS OTHER THAN AGE OR BLIND ..........0-9 37. XTOT TOTAL EXEMPTIONS: ACTUAL NUMBER ENTERED .......................01-99 38. RESERVED 39. RESERVED 40. RESERVED 1979 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS IN THE TAPE FILES The following explanations define data elements contained in 1980 Individual Tax Model File that have not been abstracted directly from a specific line on Forms 1040, 1040A or the accom- panying Schedules and Forms. Fields: 1. Salaries and Wages -- line 8, Form 1040; line 7, Form 1040A. 2. Interest Income -- line 9, Form 1040; line 8, Form 1040A. 3. Dividends Before Exclusion -- line 10a, Form 1040; line 9a, Form 1040A. 4. Dividends in AGI -- line 10c, Form 1040; line 9c, Form 1040A. 5. State Income Tax Refunds -- line 11, Form 1040. 6. Alimony Received - line 12, Form 1040. 7. Business Net Profit/Loss (+/-) - line 13, Form 1040. 8. Farm Net Profit/Loss (+/-) -- line 19, Form 1040. 9. Capital Gain Distributions -- line 15, Form 1040. 10. Combined Net Capital Gain (Loss) -- This is a computed amount arrived at by combining the Net Capital Gain (Loss) from the Schedule D with the Capital Gain Distribution reported on the Form 1040 (E9). 11. Combined Excluded Net Capital Gain or Loss -- This is a computed amount arrived at by combining the Long-Term Capital Gain Exclusion from the Schedule D and that portion of the Capital Gain Distribution excluded prior to making an entry on Form 1040, (E9) (arrived at by multiplying the reported amount by a factor of 1.5). 12. Combined Long-Term Capital Gain Included in AGI -- This is a computed amount arrived at by combining Long-Term Capital Gains in excess of the Short-Term Capital Losses minus the Capital Gain exclusion plus the Capital Gain Distribution reported on Form 1040 (E9). 13. Sales of Property Other Than Capital Assets (+/-) -- line 16, Form 1040. 14. Fully Taxable Pensions and Annuities -- line 17, Form 1040. 15. Schedule E Net Income (Loss) -- line 18, Form 1040. 16. Pension and Annuities Received This Year -- line 2, Schedule E. 17. Pension and Annuities Taxable Portion -- line 4, Schedule E. 18. Rent Net Income (Loss) -- The amount of line 9, Schedule E attributable to rents. 19. Royalty Net Profit (Loss) -- The amount of line 9, Schedule E attributable to royalties. 20. Partnership Total Income -- line 10(d), Schedule E. 21. Partnership Total Loss -- line 10(c), Schedule E. 22. Partnership Net Profit (Loss) -- line 13, Schedule E. 23. Estate or Trust Total Income -- line 14(d), Schedule E. 24. Estate or Trust Total Loss -- line 14(c), Schedule E. 25. Estate or Trust Net Profit (Loss) -- line 15, Schedule E. 26. Small Business Corp. Total Income -- line 16(d), Schedule E. 27. Small Business Corp. Total Loss -- line 16(c), Schedule E. 28. Small Business Corp. Net Profit (Loss) -- line 17, Schedule E. 29. Total Unemployment Compensation -- line 20a, Form 1040; line 10a, Form 1040A. 30. Unemployment Compensation in AGI -- line 20b, Form 1040; line 10b, Form 1040A. 31. Other Income (Loss) -- line 21, Form 1040. 32. Moving Expenses -- line 23, Form 1040. 33. Payments to IRA - line 25, Form 1040. 34. Payments to Keogh Plan -- line 26, Form 1040. 35. Forfeited Interest Penalty -- line 27, Form 1040. 36. Alimony Paid -- line 28, Form 1040. 37. Disability Income Exclusion -- line 29, Form 1040. 38. Employee Business Expenses -- line 24, Form 1040. 39. Foreign Living Expenses -- line 30 margin, Form 1040. 40. Total Adjustments -- line 30, Form 1040. 41. Adjusted Gross Income (Deficit) -- line 31, Form 1040; line 11, Form 1040A. 42. One-Half Insurance Premium -- line 1, Schedule A. 43. Medicine and Drugs (Total) -- line 2, Schedule A. 44. Medicine and Drugs in Excess of 1% -- line 4, Schedule A. 45. Balance of Insurance Premium -- line 5, Schedule A. 46. Total Medical and Dental Expenses -- line 7, Schedule A. 47. Medical and Dental Expenses in Excess of 3% -- line 9, Schedule A. 48. Total Medical and Dental Deduction -- line 10, Schedule A. 49. State and Local Income Tax -- line 11, Schedule A. 50. Real Estate Tax -- line 12, Schedule A. 51. General Sales Tax -- line 13, Schedule A. 52. Personal Property Tax -- line 14, Schedule A. 53. Total Taxes Paid Deduction -- line 16, Schedule A. 54. Home Mortgage Interest -- line 17, Schedule A. 55. Credit Card Interest -- line 18, Schedule A. 56. Total Interest Paid Deduction -- line 20, Schedule A. 57. Cash Contributions -- line 21a + 21b, Schedule A. 58. Other Than Cash Contributions -- line 22, Schedule A. 59. Carryover Contributions -- line 23, Schedule A. 60. Total Contributions Deduction -- line 24, Schedule A. 61. Net Casualty or Theft Loss -- line 29, Schedule A. 62. Union Dues -- line 30, Schedule A. 63. Total Miscellaneous Deductions -- line 32, Schedule A. 64. Total Itemized Deductions -- line 39, Schedule A. 65. Zero Bracket Amount -- This amount was limited to the smaller of the statutory limit or Taxable Income (E69). 66. Excess Itemized Deductions (Unused Zero Bracket Amount) -- line 41, Schedule A. 67. Tax Table Income -- line 34, Form 1040; line 11, Form 1040A. 68. Exemption Amount -- This was a computed amount which was equal to the exemption value as specified by the tax law multiplied by the total number of exemptions (Code 37). 69. Taxable Income, New Concept -- This is a computed amount equal to Adjusted Gross Income minus Excess Itemized Deductions (or plus Unused Zero Bracket Amount) minus Exemption Amount but never less than zero. This concept includes the Zero Bracket Amount (equivalent to the former Standard Deduction) and is thus not comparable to taxable income as shown for Tax Years prior to 1977. 70. Taxable Income, Old Concept -- This is a computed amount equal to Adjusted Gross Income minus (Zero Bracket Amount or Total Itemized Deductions) minus Exemption Amount, but never less than zero. This concept does not include the Zero Bracket Amount, and as such is comparable to taxable income as shown for Tax Years prior to 1977. See (E69). 71. Income Subject to Tax (New Concept) -- For taxpayers using the regular, alternative, or maximum tax computation methods, income subject to tax was the same as taxable income. For taxpayers using the income averaging method (Schedule G), income subject to tax was a reduced amount of taxable income computed for the statistics by working backwards from the tax itself. For those returns with tax on partially tax-exempt income, income subject to tax was also computed by working backward from the tax figure. 72. Income Subject to Tax (Old Concept) -- Income Subject to Tax (New Concept) minus the Zero Bracket Amount. 73. Computed Regular Tax -- This is a computed amount arrived at by applying the tax rate schedules to taxable income, without regard to the type of computation used by the taxpayer. 74. Tax Generated -- line 35, Form 1040: line 14a, Form 1040A. 75. Income Tax Before Credits -- line 37, Form 1040; line 14a, Form 1040A. 76. Political Contributions Credit -- line 38, Form 1040, line 12a, Form 1040A. 77. Credit for Elderly -- line 39, Form 1040. 78. Child Care Credit -- line 40, Form 1040. 79. Investment Credit -- line 41, Form 1040. 80. Non-Refundable Business Energy Investment Credit -- line 8, Schedule B, Form 3468. 81. Foreign Tax Credit -- line 42, Form 1040. 82. Work Incentive (WIN) Credit -- line 43, Form 1040 83. Jobs Credit -- line 44, Form 1040. 84. Residential Energy Credit -- line 45, Form 1040. 85. Earned Income Credit Used to Offset Tax Before Credits - This amount was computed based on the lesser of: Earned Income (Ell2) or Income Tax Before Credits minus all credits except the Earned Income Credit. 86. Total Tax Credits -- Total credits from Form 1040 or 1040A plus the amount of Earned Income Credit used to offset Income Tax before Credits. 87. Income Tax After Credits -- Income Tax after Credits from Form 1040 or 1040A minus the amount of Earned Income Credit used to offset income tax before credits. 88. Self-Employment Tax -- line 48, Form 1040. 89. Tax from Recomputing Prior Year Investment Credit -- line 50, Form 1040. 90. Social Security Tax on Tips -- line 51a + line 51b, Form 1040. 91. Penalty Tax on IRA -- line 52, Form 1040. 92. Minimum Tax -- line 49a, Form 1040. 93. Alternative Minimum Tax -- line 49b, Form 1040. 94. Earned Income Credit Used to Offset All Other Taxes -- A computed amount which reflects the portion of Earned Income Credit which reduced all taxes other than Income Tax Before Credits. 95. Total Tax Liability -- Total tax from Form 1040 or 1040A minus Earned Income Credit used to offset Income Tax before Credits minus the Advanced EIC payments. 96. Total Income Tax -- Field 87 plus Field 92 plus Field 93. 97. Revenue Sharing Tax Liability -- This was a computed amount used to determine revenue sharing funds. It was equal to Total Tax Liability (Field 95) reduced by Earned Income Credit Used to Offset Income Tax Before Credits (Field 85) and All Other Taxes (Field 94), Self-Employment Tax (Field 88), Social Security Tax on Tips (Field 90), and Advanced Earned Income Credit Payments. 98. Income Tax Withheld -- line 55, Form 1040; line 12b, Form 1040A. 99. Estimated Tax Payments -- line 56, Form 1040. 100. Payments With Form 4868 -- line 58, Form 1040. 101. Excess FICA Withheld -- line 59, Form 1040. 102. Credit for Tax on Gas -- Line 60, Form 1040. 103. Credit from Regulated Investment Company -- line 61, Form 1040. 104. Total Tax Payments -- Total payments from 1040 or 1040A minus the total Earned Income Credit. 105. Business Energy Investment Credit (Refundable Portion) -- line 62 (margin), prior year Form 1040. 106. Earned Income Credit, Refundable Portion -- A computed amount which reflects the portion of Earned Income Credit which was refunded to the taxpayer. 107. Advance EIC Payment -- line 53, Form 1040; line 14b, Form 1040. 108. Balance Due/Total Overpayment -- line 66 or 63, Form 1040; line 17 or 16, Form 1040A. 109. Credit on 1980 Tax -- line 65, Form 1040. 110. Tax Paid with Return -- This amount is written into the margin during processing of the returns for Revenue purposes and corresponds to the amount of payment accompanying the returns filed. 111. Earned Income Credit (Salaries and Wages) -- The amount of salaries and wages used in computing the Earned Income Credit on returns with an Earned Income Credit. 112. Earned Income Credit (Earned Income) -- The amount of net earnings from self-employment used in computing the Earned Income Credit. 113. Total Earned Income Credit -- Field 85 + Field 94 + Field 106. 114. Total Dividends and Distributions -- line 4, Schedule B. 115. Schedule B Capital Gain Distributions -- line 5, Schedule B. 116. Schedule B Nontaxable Distributions -- line 6, Schedule B. 117. Schedule R Base Amount -- line 1, Schedule R; line 1(a) + 1(b), Schedule RP. 118. Tax Exempt Income Deduction -- line 2a, Schedule R; line 2a(a) + 2a(b), Schedule RP. 119. AGI Phaseout -- line 2e, Schedule R. 120. Earned Income Phaseout -- line 3(a) + 3(b), Schedule RP. 121. Retirement Income Limitation -- line 5a(a) + 5a(b) + 5b(a) + 5b(b), Schedule RP. 122. Adjusted Base Amount -- line 4, Schedule R; line 7, Schedule RP. 123. Total Disability Income Payments -- line 1(a) + 1(b), Form 2440. 124. Maximum Qualified for Exclusion -- line 3, Form 2440. 125. Form 2440 AGI Phaseout -- line 8, Form 2440. 126. Total Income Earned Abroad -- line 17, Form 2555. 127. Exempt Income Earned Abroad -- This was reported only on Forms 2555 filed prior to 1979. 128. Exclude Income Earned Abroad -- line 52, Form 2555. 129. Total Tax Preferences -- line 2, Form 4625. 130. Recomputed Tax Preference Income -- This is a computed amount arrived at by taking the sum of the Total Tax Preferences less the no-benefit deduction. 131. Total Personal Service Income -- line 1, Form 4726. 132. Net Personal Service Income -- line 3, Form 4726. 133. Tax Preferences Offset -- line 8, Form 4726. 134. Insulation Expense -- line 1a, Form 5695. 135. Storm Windows Expense -- line 1b, Form 5695. 136. Caulking Expense -- line 1c, Form 5695. 137. Total Current Year Energy Conservation Expense -- line 2, Form 5695. 138. Total Prior Year Energy Conservation Expense -- line 4, Form 5695. 139. Energy Conservation Credit -- line 7, Form 5695. 140. Solar Property Expense -- line 8a, Form 5695. 141. Geothermal Expense -- line 8b, Form 5695. 142. Total Current Year Renewable Energy Expense -- line 9, Form 5695. 143. Total Prior Year Renewable Energy Expense -- line 11, Form 5695. 144. Renewable Energy Source Credit -- line 14, Form 5695. 145. Unused Energy Credit Carryover -- line 16, Form 5695. 146. Adjusted Itemized Deductions -- line 4a, Form 6251. 147. Capital Gain Deduction -- line 4b, Form 6251. 148. Ordinary Taxable Income Lower Base -- On a maximum tax return with other income (i.e., other than personal service income) that part of other income which is taxed at the lowest applicable tax rate (TXILR) above the 50% maximum rate on personal service income. 149. Marginal Tax Base -- This is the amount of income subject to tax at the highest tax rate applicable to the return (TXRT). 150. Self-Employment Income -- line 13, Schedule SE. 151. Selection Amount -- The income item used for sampling the return. It is based either an adjusted gross income, the largest individual source of income (loss), or on business receipts (CSAMP). 158. Return Sequence Number -- This is a control number which was assigned to the records as they were received at the Detroit Computing Center. 159. Decimal Weight -- A method of estimation by dividing the computer population count of returns in a sample stratum by the number of sample returns for that stratum (carried to 2 decimal places) 160. Integer Weight -- A method of estimation in which the decimal weight is converted to an integer and then applied to each return.