1981 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. AGIRB 2. BANK 3. CSAMP 4. CYCLE 5. DEPINC 6. DGROUP 7. DIST 8. DSTATE 9. RESERVED 10. FDED 11. FLPDYR 12. FLPDMO 13. F2119 14. F2441 15. F5695 16. RESERVED 17. MARS 18. RESERVED 19. RESERVED 20. SCHCF 21. SELD 22. SELG 23. SELI 24. SPECTX 25. STATE 26. SVCCTR 27. TFORM 28. TXILR 29. TXNT 30. TXRT 31. TXST 32. RESERVED 33. XFPT 34. XFST 35. XOCAH 36. XOCAWH 37. XOODEP 38. XOPAR 39. XOTHER 40. XTOT 41. RESERVED 42. RESERVED 43. RESERVED 44. RESERVED 45. RESERVED 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED 1981 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. SALARIES AND WAGES 2. GROSS INTEREST 3. GROSS DIVIDENDS 4. DIVIDENDS AND INTEREST 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 12. COMBINED LONG-TERM CAPITAL GAINS INCLUDED IN AGI 13. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS 14. FULLY TAXABLE PENSIONS AND ANNUITIES PENSIONS AND ANNUITIES 15. THIS YEAR 16. TAXABLE PORTION SCHEDULE E 17. FARM RENTAL NET PROFIT/LOSS NET INCOME/LOSS 18. RENT 19. ROYALTY PARTNERSHIP 20. TOTAL INCOME 21. TOTAL LOSS 22. NET PROFIT/LOSS ESTATE OR TRUST 23. TOTAL INCOME 24. TOTAL LOSS 25. WPT REFUND 26. SBC TOTAL INCOME 27. SBC TOTAL LOSS 28. WPT TOTAL DEDUCTIONS UNEMPLOYMENT COMPENSATION 29. TOTAL 30. IN AGI 31. OTHER INCOME/LOSS ADJUSTMENTS 32. MOVING EXPENSE 33. ORIGINAL EMPLOYEE BUSINESS EXPENSES 34. PAYMENT TO INDIVIDUAL RETIRMENT ACCOUNT 35. PAYMENT TO A KEOGH ACCOUNT 36. ALIMONY PAID 37. DISABILITY INCOME EXCLUSION 38. RECOMPUTED EMPLOYEE BUSINESS EXPENSES 39. FOREIGN LIVING EXPENSE DEDUCTION 40. TOTAL 41. AGI ITEMIZED DEDUCTIONS MEDICAL AND DENTAL 42. ONE-HALF INSURANCE PREMIUM 43. MEDICINE AND DRUGS 44. IN EXCESS OF 1% 45. TOTAL EXPENSES 46. IN EXCESS OF 3% 47. TOTAL DEDUCTION TAXES PAID 48. RESERVED 49. STATE LOCAL INCOME * 50. REAL ESTATE * 51. GENERAL SALES** 52. PERSONAL PROPERTY* 53. RESERVED INTEREST PAID 54. HOME MORTGAGE 55. TOTAL CONTRIBUTIONS 56. CASH < $3,000 57. CASH => $3,000 58. OTHER THAN CASH 59. CARRYOVER 60. TOTAL 61. NET CASUALTY AND THEFT LOSS DEDUCTIONS 62. RESERVED 63. TOTAL ITEMIZED 64. GROSS BUSINESS RECEIPTS 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. OTHER 81. FOREIGN TAX 82. WIN 83. JOBS 84. RESIDENTIAL ENERGY 85. EIC USED TO OFFSET ITBC 86. TOTAL TAX CREDITS 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. RESERVED EARNED INCOME CREDIT 106. EIC REFUNDABLE PORTION 107. ADVANCE, EIC PAYMENTS 108. BALANCE DUE (+) TOTAL OVERPAYMENT(+/-) 109. OVERPAYMENT CREDITED TO 1982 TAX FORM 2441 CHILD CARE 110. TOTAL EXPENSES 111. EARNED INCOME 112. AMOUNT PAID THIS YEAR 113. PRIOR YEAR EXPENSE EARNED INCOME CREDIT 114. SALARIES AND WAGES 115. EARNED INCOME 116. TOTAL EARNED INCOME CREDIT SALES OF CAPITAL ASSETS 117. LONG TERM GAIN FROM SALE OR EXCHANGE OF PRINCIPAL RESIDENCE SHORT-TERM 118. LOSS 119. GAIN 120. POST-1969 SHORT-TERM LOSS CARRYOVER LONG TERM 121. LOSS 122. GAIN 123. POST 1969 LONG-TERM LOSS CARRYOVER 124. SCHEDULE D CAPITAL GAIN DISTRIBUTIONS 125. FORM 4797 GAIN 126. SMALL BUSINESS CORPORATION GAIN 127. NET CAPITAL GAIN (LOSS) 128. INCOME SUBJECT TO TAX AT ALTERNATIVE RATE TAX 129. TOTAL PREFERENCES 130. RECOMPUTED TAX PREFERENCE INCOME MAXIMUM TAX PERSONAL SERVICE INCOME 131. TOTAL 132. NET 133. 1981 TOTAL PREFERENCES ENERGY CREDIT CONSERVATION EXPENDITURES 134. INSULATION 135. STORM WINDOW 136. CAULKING 137. TOTAL CURRENT YEAR 138. TOTAL PRIOR YEAR 139. ADDITIONAL FEDERAL SUBSIDIES ENERGY 140. ENERGY CONSERVATION CREDIT RENEWABLE ENERGY EXPENDITURES 141. SOLAR PROPERTY 142. GEOTHERMAL PROPERTY 143. TOTAL CURRENT YEAR 144. TOTAL PRIOR YEAR 145. RESERVED 146. RESERVED 147. RESERVED ALL-SAVERS 148. EXCLUSION 149. TAXABLE INTEREST ALTERNATIVE MINIMUM TAX 150. ADJUSTED ITEMIZED DEDUCTIONS 151. CAPITAL GAIN DEDUCTION 152. ORDINARY TAXABLE INCOME LOWER BASE 153. MARGINAL TAX BASE 154. SELF EMPLOYMENT INCOME 155. FARM GROSS RECEIPTS (ACCRUAL) 156. RESERVED 157. RESERVED 158. RETURN-ID 159. DECIMAL WEIGHT 160. INTEGER WEIGHT 1981 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: Non-business and farm (Schedule F only) (A) Form 1040A with AGI under $10,000.................09 (B) AGI $200,000 or more and income tax after credits, minimum tax and alternative minimum tax all equal zero.............................................10 (C) All other returns with the largest of AGI, deficit or LSII and (farm receipts): Under $10,000 (under $20,000)..........................11 $10,000 under $15,000 (under $50,000)..................12 Under $10,000 ($20,000 under $50,000)..................12 $15,000 under $20,000 (under $100,000).................13 Under $15,000 (50,000 under $100,000)..................13 $20,000 under $30,000 (under $250,000).................14 Under $20,000 ($100,000 under $250,000)................14 $30,000 under $50,000 (under $500,000).................15 Under $30,000 ($250,000 under $500,000)................15 $50,000 under $100,000 (under $750,000)................16 Under $50,000 ($500,000 under $750,000.................16 $100,000 under $200,000 (under $1,000,000).............17 Under $100,000 ($750,000 under $1,000,000).............17 $200,000 under $500,000 (under $5,000,000).............18 Under $200,000 ($1,000,000 under $5,000,000)...........18 $500,000 or more (any amount)..........................19 Under $500,000 ($5,000,000 or more)....................19 Business (Schedule C and F, or Schedule C only) (D) Adjusted gross income $200,000 or more and income tax after credits, minimum tax and alternative minimum tax all equal zero.......................20 (E) All other returns with the largest of AGI, deficit, or LSII and (business receipts): Under $10,000 (under $20,000)..........................21 $10,000 under $15,000 (under $50,000)..................22 Under $10,000 ($20,000 under $50,000)..................22 $15,000 under $20,000 (under $100,000).................23 Under $15,000 (50,000 under $100,000)..................23 $20,000 under $30,000 (under $250,000).................24 Under $20,000 ($100,000 under $250,000)...............24 $30,000 under $50,000 (under $500,000).................25 Under $30,000 ($250,000 under $500,000)................25 $50,000 under $100,000 (under $750,000)................26 Under $50,000 ($500,000 under $750,000)................26 $100,000 under $200,000 (under $1,000,.000.............27 Under $100,000 ($750,000 under 1,000,000)..............27 $200,000 under $500,000 (under $5,000,000).............28 Under $200,000 ($1,000,000 under $5,000,000)...........28 $500,000 or more (any amount)..........................29 4. CYCLE Cycle Code.....................................00-52 5. DEPINC Dependent with Unearned Income: (A) Box not checked....................................0 (B) Box checked........................................1 6. DGROUP District by Group................................1-5 7. DIST District Group 1 DIST 1. Burlington....................................03 2. Cheyenne......................................83 3. Anchorage.....................................92 Group 2 l. Augusta.......................................01 2. Portsmouth....................................02 3. Providence....................................05 4. Fargo.........................................45 5. Aberdeen......................................46 6. Wilmington....................................51 7. District of Columbia..........................53 8. Helena........................................81 9. Boise.........................................82 10. Albuquerque...................................85 11. Salt Lake City................................87 12. Reno..........................................88 13. Honolulu......................................99 Group 3 1. Omaha........................................47 2. Parkersburg..................................55 3. Jackson......................................64 4. Little Rock .................................71 5. Phoenix......................................86 Group 4 1. Des Moines...................................42 2. Wichita......................................48 3. Columbia.....................................57 4. Louisville...................................61 5. Birmingham ..................................63 6. Puerto Rico..................................66 7. Oklahoma City................................73 8. Denver.......................................84 9. Portland.....................................93 Group 5 1. Boston...............................................01 2. Hartford.............................................02 3. Brooklyn.............................................11 4. Manhattan............................................13 5. Albany...............................................14 6. Buffalo..............................................16 7. Newark...............................................22 8. Philadelphia.........................................23 9. Pittsburgh...........................................25 10. Cincinnati...........................................31 11. Cleveland............................................34 12. Indianapolis.........................................35 13. Chicago..............................................36 14. Springfield..........................................37 15. Detroit..............................................38 16. Milwaukee............................................39 17. St. Paul.............................................41 18. St. Louis............................................43 19. Baltimore............................................52 20. Richmond.............................................54 21. Greensboro...........................................56 22. Atlanta..............................................58 23. Jacksonville.........................................59 24. Nashville............................................62 25. New Orleans..........................................72 26. Austin...............................................74 27. Dallas...............................................75 28. Houston..............................................76 29. Seattle..............................................91 30. San Francisco........................................94 31. Los Angeles..........................................95 32. Washington - CP:I0...................................98 8. DSTATE State by District ................................1-6 State (Group 5) District New York ...................11,13,14,16..............1 Texas.......................74,75.76.................2 Illinois....................36,37....................3 Ohio........................31,34....................4 California..................94,95....................5 Pennsylvania................23,25....................6 10. FDED Form of Deduction Code: (A) Itemized deduction...................................1 (B) Zero bracket amount (STANDARD).......................2 (C) Neither..............................................3 11-12. FLPD Filing Period: (Accounting Period) (A) MO - Month Taxpayer's year ended.................01-12 (B) YR - Calendar Year ended.........................66-82 13. F2119 Sale or Exchange of Principal Residence: (A) No form attached..................................0 (B) Form present......................................1 14. F2441 Child Care Credit: (A) No Form 2441 attached............................0 (B) One qualifying individual........................1 (C) Two or more qualifying individuals...............2 15. F5659 Form 5659 (Residential Energy Credit): (A) No form attached................................0 (B) Number of principal residences occupied.......1-9 16. RESERVED 17. 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.....................4 (E) Widow(er) with dependent child (surviving spouse)........................................5 (F) Married filing separately and claiming a spouse exemption......................................6 18. RESERVED 19. RESERVED 20. 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 Schedule C Gross Receipts Larger...............3 (E) Schedule C and F present Schedule F Gross Receipts Larger...............4 21. SELD Select Code by District......................00-99 22. SELG Select Code by Group.........................00-99 23. SELI Selection Item (Punched Code).................0-9 (A) Adjusted gross income (deficit).................0 (B) Business or farm receipts.......................1 (C) Salaries and wages............................. 2 (D) Dividends and interest..........................3 (E) Business income or loss.........................5 (F) Farm income or loss.............................6 (G) Schedule E gain or loss.........................7 (H) Schedule D gain or loss.........................8 (I) Miscellaneous income or loss....................9 (J) N/A ............................................4 24. 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 5405 tax used.............................4 (F) Section 72(m) (5) penalty tax used.............5 (G) Any combination of Form 4972 and other taxes...6 (H) Any combination of taxes excluding Form 4972...7 25. STATE Code STATE NAME Code STATE NAME 1 Alabama 29 Nevada 2 Alaska 30 New Hampshire 3 Arizona 31 New Jersey 4 Arkansas 32 New Mexico 5 California 33 New York 6 Colorado 34 North Carolina 7 Connecticut 35 North Dakota 8 Delaware 36 Ohio 9 District of Columbia 37 Oklahoma 10 Florida 38 Oregon 11 Georgia 39 Pennsylvania 12 Hawaii 40 Rhode Island 13 Idaho 41 South Carolina 14 Illinois 42 South Dakota 15 Indiana 43 Tennessee 16 Iowa 44 Texas 17 Kansas 45 Utah 18 Kentucky 46 Vermont 19 Louisiana 47 Virginia 20 Maine 48 Washington 21 Maryland 49 West Virginia 22 Massachusetts 50 Wisconsin 23 Michigan 51 Wyoming 24 Minnesota 52 APO/FPO 25 Mississippi 53 Puerto Rico 26 Missouri 54 CP:I0 27 Montana 54 Guam 28 Nebraska 54 Virgin Islands 26. SVCCTR Service Center Code Andover 08 Atlanta 07 Austin 18 Brookhaven 19 Cincinnati 17 Fresno 89 Kansas City 09 Memphis 49 Ogden 29 Philadelphia 28 27. TFORM Corrected Form of Return: (A) 1040 Return...................................0 (B) 1040A Return..................................1 28. TXILR Ordinary Taxable Income Lower Rate..........14-70 29. TXNT Taxable/Nontaxable Returns: (A) Taxable Returns..............................1 (B) Nontaxable Return............................2 30. TXRT Marginal Tax Rate..........................14-70 31. TXST TAX STATUS: (A) No Tax.........................................0 (B) Regular Tax....................................1 (C) Non-Compute Regular Tax........................2 (D) Non-Compute Nontaxable.........................3 (E) Schedule G (Income Averaging) Tax..............4 (F) Maximum/Regular Tax............................5 (G) Income Averaging/Alternative Tax...............6 (H) Maximum/Alternative Tax........................7 (I) Alternative Tax................................8 32. RESERVED 33. XFPT Primary Taxpayer Exemption: (A) Regular.......................................1 (B) Age...........................................2 (C) Age and Blind.................................3 (D) Regular and Blind.............................4 34. XFST Secondary Taxpayer Exemption: (A) No Secondary Taxpayer.........................0 (B) Regular.......................................1 (C) Age...........................................2 (D) Age and Blind.................................3 (E) Regular and Blind.............................4 35. XOCAH Exemptions for Children Living at Home: Actual number entered..........................0-99 36. XOCAWH Exemptions for Children Living Away from Home: Actual number entered..........................0-99 37. XOODEP Exemptions of Other Dependents: Actual number claimed..........................0-99 38. XOPAR Exemptions for Parents Living at Home or Away from Home: Actual number entered...........................0-9 39. XOTHER Exemptions Other than Age or Blind (A) One...........................................1 (B) Two ..........................................2 (C) Three.........................................3 (D) Four..........................................4 (E) Five..........................................5 (F) Six or more...................................6 40. XTOT Total Exemptions: Actual number punched..........................01-99 1981 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS IN THE TAPE FILES The following explanations define data elements contained in 1981 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 7, Form 1040; line 7, Form 1040A. 2. Gross Interest -- line 8a, Form 1040; line 8a, Form 1040A. 3. Gross Dividends -- line 8b, Form 1040 line 8b, Form 1040A. 4. Dividends and Interest in AGI -- line 8e, Form 1040; line 8e, Form 1040A. 5. State Income Tax Refunds -- line 9, Form 1040. 6. Alimony Received - line 10, Form 1040. 7. Business Net Profit/Loss (+/-) - line 11, Form 1040. 8. Farm Net Profit/Loss (+/-) -- line 18, Form 1040. 9. Capital Gain Distributions -- line 13, 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 14, Form 1040. 14. Fully Taxable Pensions and Annuities -- line 15, Form 1040. 15. Pension and Annuities Received This Year -- line 16a, Form 1040. 16. Pension and Annuities Taxable Portion -- line 16b, Form 1040. 17. Farm Rental Net Profit/Loss -- line 24, Schedule E. 18. Rent Net Income/Loss -- Total of line 20, Schedule E for those properties with entries on line 3a, Schedule E. 19. Royalty Net Income/Loss -- Total of line 20, Schedule E for those properties with entries on line 3b, Schedule E. 20. Partnership Total Income -- line 26(d), Schedule E. 21. Partnership Total Loss -- line 26(c), Schedule E. 22. Partnership Net Income/Loss -- line 29, Schedule E. 23. Estate or Trust Total Income -- line 30(d), Schedule E. 24. Estate or Trust Total Loss -- line 30(c), Schedule E. 25. Windfall Profit Tax Refund -- line 34, Schedule E. 26. Small Business Corp. Total Income -- line 32(d), Schedule E. 27. Small Business Corp. Total Loss -- line 32(c), Schedule E. 28. Windfall Profit Tax Total Deductions -- line 35, Schedule E. 29. Total Unemployment Compensation -- line 19a, Form 1040; line 9a, Form 1040A. 30. Unemployment Compensation in AGI -- line 19b, Form 1040; line 9b, Form 1040A. 31. Other Income (Loss) -- line 20, Form 1040. 32. Moving Expenses -- line 22, Form 1040. 33. Original Employee Business Expenses -- line 23, Form 1040. 34. Payments to IRA - line 24, Form 1040. 35. Payments to Keogh Plan -- line 25, Form 1040. 36. Alimony Paid -- line 27, Form 1040. 37. Disability Income Exclusion -- line 28, Form 1040. 38. Recomputed Employee Business Expenses -- line 23, Form 1040 (excludes returns filed from outside the United States). 39. Foreign Living Expenses -- line 29, Form 1040. 40. Total Adjustments -- line 30, Form 1040. 41. Adjusted Gross Income (Deficit) -- line 31, Form 1040; line 10, 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. Total Medical and Dental Expenses -- line 7, Schedule A. 46. Medical and Dental Expenses in Excess of 3% -- line 9, Schedule A. 47. 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 13a + 13b, Schedule A. 52. Personal Property Tax -- line 14, Schedule A. 54. Home Mortgage Interest -- line 17, Schedule A. 55. Total Interest Paid Deduction -- line 20, Schedule A. 56. Cash Contributions Less Than $3,000 -- line 21a, Schedule A. 57. Cash Contributions $3,000 or More -- line 21b, Schedule B. 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. 63. Total Itemized Deductions -- line 39, Schedule A. 64. Gross Business Receipts -- line 1c, Schedule C. 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 32c, Form 1040; line 10, Form 1040A. 68. Exemption Amount -- line 33, Form 1040; line 11, Form 1040A. 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. This concept includes the Zero Bracket Amount (Equivalent of the form 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. 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 15a, Form 1040A. 75. Income Tax Before Credits -- line 37, Form 1040; line 15a, Form 1040A. 76. Political Contributions Credit -- line 38, Form 1040, line 13a, Form 1040A. 77. Elderly Credit -- line 39, Form 1040. 78. Child Care Credit -- line 40, Form 1040. 79. Investment Credit -- line 41, Form 1040. 80. Other Tax Credits -- line 46 (margin), Form 1040. 81. Foreign Tax Credit -- line 42, Form 1040. 82. Work Incentive (WIN) Credit -- line 43, Form 1040 83. New Jobs Credit -- line 44, Form 1040. 84. Residential Energy Credit -- line 45, Form 1040. 85. Earned Income Credit Used to Offset Income Tax Before Credits -- This amount was computed based on the lesser of: Earned Income Credit (E116) 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 -- Element (87) plus element (92) plus element (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 13b, 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. 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 15b, Form 1040. 108. Balance Due/Total Overpayment -- line 66 or 63, Form 1040; line 18 or 17, Form 1040A. 109. Overpayment Credited to 1982 Tax -- line 65, Form 1040. 110. Total Child Care Expenses -- line 3, Form 2441. 111. Form 2441 Earned Income -- line 5, Form 2441. 112. Child Care Expenses Paid This Year -- line 7, Form 2441. 113. Prior Year Child Care Expenses -- line 8, Form 2441. 114. 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. 115. Earned Income Credit (Earned Income) -- The amount of net earnings from self-employment used in computing the Earned Income Credit. 116. Total Earned Income Credit -- Field 85 + Field 94 + Field 106. 117. Long-Term Gain on Sale or Exchange of Principal Residence -- line 9a, Schedule D. 118. Short-Term Capital Loss -- line 4f, Schedule D. 119. Short-Term Capital Gain -- line 4g, Schedule D. 120. Post-1969 Short-Term Loss Carryover -- line 6, Schedule D. 121. Long-Term Capital Loss -- line 11f, Schedule D. 122. Long-Term Capital Gain -- line 11g, Schedule D. 123. Post-1969 Long-Term Loss Carryover -- line 17, Schedule D. 124. Schedule D Capital Gain Distributions -- line 13, Schedule D. 125. Gain from Form 4797 -- line 14, Schedule D. 126. Gain from Small Business Corporation -- line 15, Schedule D. 127. Net Capital Gain/Loss -- line 22 or 24, Schedule D. 128. Income Subject to Tax at Alternative Rate -- line 29, Schedule D. 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 2a, Form 5695. 135. Storm Windows Expense -- line 2b, Form 5695. 136. Caulking Expense -- line 2c, Form 5695. 137. Total Current Year Energy Conservation Expense -- line 3, Form 5695. 138. Total Prior Year Energy Conservation Expense -- line 7, Form 5695. 139. Addition Federal Subsidies, Energy Conservation Expenses -- line 4, Form 5695. 140. Energy Conservation Credit -- line 12, Form 5695. 141. Solar Property Expense -- line 13a, Form 5695. 142. Geothermal Expense -- line 13b, Form 5695. 143. Total Current Year Renewable Energy Expense -- line 13d, Form 5695. 144. Total Prior Year Renewable Energy Expense -- line 17, Form 5695. 148. Excludible All-Savers Interest -- line 1e, Schedule B; line 1e, Part I, Form 1040A. 149. Taxable All-Savers Interest -- line 1f, Schedule B, line 1f, Part I, Form 1040A. 150. Adjusted Itemized Deductions -- line 4a, Form 6251. 151. Capital Gain Deduction -- line 4b, Form 6251. 152. 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. 153. Marginal Tax Base -- This is the amount of income subject to tax at the highest tax rate applicable to the return (TXRT). 154. Self Employment Income -- line 13, Schedule SE. 155. Farm Gross Receipts (Accrual) -- line 84, Schedule F. 158. Return ID -- 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) The decimal place is implied. If used, divide by 100. 160. Integer Weight -- A method of estimation in which the decimal weight is converted to an integer weight and the applied to each return.