1967 INDIVIDUAL PUBLIC USE TAX FILE CODE AND AMOUNT FIELD DEFINITIONS Codes: 1. RESERVED 2. RESERVED 3. SAMPLE /* SAMPLE CODE */ 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. RESERVED 9. RESERVED 10. RESERVED 11. RESERVED 12. RESERVED 13. RESERVED 14. RESERVED 15. RESERVED 16. RESERVED 17. RESERVED 18. RESERVED 19. RESERVED 20. RESERVED 21. RESERVED 22. RESERVED 23. RESERVED 24. RESERVED 25. TOTEX /* TOTAL EXEMPTIONS */ 26. RESERVED 27. MARS /* MARITAL STATUS */ 28. TXST /* TAX STATUS */ 29. SELCODE /* SELECT CODE */ 30. RESERVED 34. RESERVED 32. FDED /* FORM OF DEDUCTION */ 33. RESERVED 34. TXPYREX /* TAXPAYER EXEMPTIONS */ 35. AGEX /* AGE EXEMPTIONS */ 36. BLINDEX /* BLINDNESS EXEMPTIONS */ 37. RESERVED 38. RESERVED 39. RESERVED 40. RESERVED 41. RESERVED 42-50. RESERVED Fields: 1. AGEXEMPT /* AGE EXEMPTIONS */ 2. TAXPEXEM /* TAXPAYER EXEMPTIONS */ 3. BLINDEXE /* BLINDNESS EXEMPTIONS */ 4. RESERVED 5. RESERVED 6. TOTEX /* TOTAL EXEMPTIONS */ 7. RESERVED 8. RESERVED 9. RESERVED 10. RESERVED 11. SALWAGES /* SALARIES AND WAGES */ 12. AGI(+) /* ADJUSTED GROSS INCOME */ 13. AGD(-) /* ADJUSTED GROSS DEFECIT */ 14. RESERVED 15. RESERVED 16. RESERVED 17. INTRECVD /* INTEREST RECEIVED */ 18. RESERVED 19. TOTALDED /* TOTAL DEDUCTIONS */ 20. TAXBLINC /* TAXABLE INCOME */ 21. ITXBEFCR /* INCOME TAX BEFORE CREDITS */ 22. ITXAFTCR /* INCOME TAX AFTER CREDITS */ 23. RESERVED 24. TXSAVIAV /* TAX SAVINGS FROM INCOME AVERAGING */ 25. RESERVED 26. RESERVED 27. TXFRECPR /* TAX FROM RECOMPUTED PRIOR YR INV CR */ 28. INCTAXWH /* INCOMETAX WITHHELD */ 29. EXCFICAW /* EXCESS FICA WITHHELD */ 30. RESERVED 31. ESTTXPAY /* ESTIMATED TAX PAYMENT */ 32. BALDUE /* BALANCE DUE */ 33. RESERVED 34. RESERVED 35. OVERPMNT /* OVERPAYMENT */ 36. TAXPDWR /* TAX PAID WITH RETURN */ 37. RESERVED 38. RESERVED 39. SELEMPTX /* SELF-EMPLOYMENT TAX */ 40. TXBEFIAV /* TAX BEFORE INCOME AVERAGING */ 41. STCAPLOS /* SHORT TERM CAP LOSS CARRYOVER */ 42. LTCAPLOS /* LONG TERM CAP LOSS CARRYOVER */ 43. STGCO /* NET SHORT TERM GAIN AFTER CARRYOVER */ 44. STLCO /* NET SHORT TERM LOSS AFTER CARRYOVER */ 45. LTGCO /* NET LONG TERM GAIN AFTER CARRYOVER */ 46. LTLCO /* NET LONG TERM LOSS AFTER CARRYOVER */ 47. CAPGAIN /* CAPITAL GAINS IN AGI */ 48. CAPLOSS /* CAP LOSSES IN AGI */ 49. RESERVED 50. EXCESLTG /* 1/2 EXCESS LONG TERM GAIN */ 51. RESERVED 52. TOTORGAI /* TOTAL ORDINARY GAIN */ 53. OPROPGAI /* OTHER PROPERTY GAIN */ 54. OPROPLOS /* OTHER PROPERTY LOSS */ 55. RESERVED 56. RESERVED 57. RESERVED 58. BUSPROFT /* BUSINESS PROFIT */ 59. BUSLOSS /* BUSINESS LOSS */ 60. RENTINC /* RENT INCOME */ 61. RENTLOSS /* RENT LOSS */ 62. ROYALINC /* ROYALTIES INCOME */ 63. ROYALLOS /* ROYALTIES LOSS */ 64. PARTPROF /* PARTNERSHIP PROFIT */ 65. PARTLOSS /* PARTNERSHIP LOSS */ 66. ESTATEIN /* ESTATE + TRUST INCOME */ 67. ESTATLOS /* ESTATE + TRUST LOSS */ 68. SBCP /* SMALL BUS CORP PROFIT */ 69. SBCL /* SMALL BUS CORP LOSS */ 70. FARMP /* FARM PROFIT */ 71. FARML /* FARM LOSS */ 72. MISCINC /* MISC INCOME */ 73. MISCLOS /* MISC LOSS */ 74. RESERVED 75. RESERVED 76. TENTCR /* TENTATIVE CREDIT */ 77. ECININT /* EXCESS INVESTMENT INTEREST */ 78. OTAXCR /* OTHER TAX CREDIT */ 79. ININCTXC /* INVESTMENT INC TAX CREDIT */ 80. FORTXCR /* FOREIGN TAX CREDIT */ 81. RETINCR /* RETIREMENT INCOME CREDIT */ 82. DOMFORDI /* DOMESTIC + FOREIGN DIV */ 83. DIVEXC /* DIVIDENDS EXCLUSION */ 84. SUMCGNTD /* SUM CAP GAIN + NONTAX DIS */ 85. DIVINAGI /* DIVIDENDS IN AGI */ 86. DEPLETIO /* DEPLETION */ 87. RTINLT65 /* RETIREMENT INCOME UNDER AGE 65 (SCH. R) */ 88. RTINOV64 /* RETIREMENT INCOME AGE 65 AND OVER (SCH. R)*/ 89. CAPLOSBL /* NET CAPITAL LOSS BEFORE LIMITATION */ 90. EXCLINGR /* EXCLUDED INCOME, GENERAL RULE (SCH. B) */ 91. EILT62GR /* EARNED INCOME, UNDER AGE 62, GENERAL RULE (SCH. B) */ 92. EI6272GR /* EARNED INCOME, AGE 62 TO 72, GENERAL RULE (SCH. B) */ 93. BASFCRGR /* BASE FOR CREDIT, GENERAL RULE (SCH. B) */ 94. BASFCRAR /* BASE FOR CREDIT, ALTERNATE RULE (SCH. B) */ 95. TENTRICR /* TENTATIVE RETIREMENT INCOME CREDIT (SCH. B)*/ 96. RETINCAR /* RETIREMENT INCOME, ALTERNATE RULE (SCH. B)*/ 97. RTINAGI /* RETIREMENT INCOME IN AGI (FORM 1040) */ 98. PENANN /* PENSION + ANN TAX PORTION (SCH. B) */ 99. EXCLINAR /* EXCLUDED INCOME, ALTERNATE RULE (SCH. B) */ 100. EINCAR /* EARNED INCOME, ALTERNATE RULE (SCH. B) */ 101. RESERVED 102. RESERVED 103. RESERVED 104. RESERVED 105. RESERVED 106. RESERVED 107. RESERVED 108. RESERVED 109. RESERVED 110. RESERVED 111. RESERVED 112. RESERVED 113. RESERVED 114. RESERVED 115. RESERVED 116. RESERVED 117. RESERVED 118. RESERVED 119. RESERVED 120. RESERVED 121. RESERVED 122. RESERVED 123. RESERVED 124. RESERVED 125. RESERVED 126. RESERVED 127. RESERVED 128. RESERVED 129. RESERVED 130. RESERVED 131. RESERVED 132. RESERVED 133. RESERVED 134. RESERVED 135. RESERVED 136. RESERVED 137. RESERVED 138. RESERVED 139. RESERVED 140. RESERVED 141. RESERVED 142. RESERVED 143. SICKPAY /* SICK PAY */ 144. MOVING /* MOVING EXPENSES */ 145. EMPBUSEX /* EMPLOYEE BUS EXPENSES */ 146. PAYRETPL /* PAYMENTS TO A RET PLAN */ 147. - 155 - RESERVED 156. NATWT /*NATIONAL WEIGHT (DECIMAL WEIGHT)*/ 157-160. RESERVED 1967 INDIVIDUAL PUBLIC USE TAX FILE Explanation of Codes and Items in Tape File Codes: 3. Sample Codes 00 Form 1040A Returns 01 Nonbusiness with AGI under $10,000; loss under $200,000 02 Business with AGI under $10,000; loss under $200,000 03 Nonbusiness with AGI $10,000 under $50,000 04 Business with AGI $10,000 under $30,000 05 Nonbusiness with AGI $50,000 under $100,000 06 Business with AGI $30,000 under $100,000 07 Nonbusiness with AGI $100,000 under $200,000 08 Business with AGI $100,000 under $200,000 09 Form 1040, (1040W) Prior Year Delinquent with AGI under $50,000; loss under $200,000 17 Nonbusiness with AGI of $200,000 and over; loss of $200,000 and over 18 Business with AGI of $200,000 and over; loss of $200,000 and over 19 Form 1040, (1040W) Prior Year Delinquent with AGI $50,000 and over; loss $200,000 and over. 25. Total exemptions, line 4, page 1 27. Marital Status 1 Single (not head of household or surviving spouse) 2 Married filing joint return 3 Married filing separate return 4 Unmarried head of household 5 Surviving widow (widower) with dependent children 28. Tax Status 1 Taxable, using normal tax and surtax computation 2 Taxable, using normal tax and surtax computation and Income averaging 3 Taxable, using alternative tax computation 4 Taxable, using alternative tax computation and income averaging 5 Returns with no taxable income 6 Nontaxable (after credits), using normal tax and surtax computation 7 Nontaxable (after credits), using normal tax and surtax computation, and income averaging 8 Nontaxable (after credits , using alternative tax computation 9 Nontaxable (after credits), using alternative tax computation and income averaging 29. Select -- Randomly divides file into 10 mutually exclusive subsamples of equal size. Each record contains a code from 0 to 9. 32. Form of Deduction 1 Itemized deduction returns 2 Standard deduction returns 3 Returns with positive total Income 4 Minimum standard deduction returns 5 Itemized without schedule 34. TXPYREX Taxpayer(s) Exemption -- lines 2a and 2b (Regular page 1.) 35. AGEX Blind Exemption --lines 2a and 2b (65 or over), page 1. 36. BLINDEX Blind Exemption -- lines 2a and 2b ( Blind), page 1. 1967 INDIVIDUAL PUBLIC USE TAX FILE Explanation of Codes and Items in Tape File (Line references are to the 1967 Form 1040, unless otherwise indicated) Fields: 1. Age Exemption -- lines 2a and 2b (65 or over), page 1. 2. Taxpayer(s) Exemption -- lines 2a and 2b (Regular page 1.) 3. Blind Exemption -- lines 2a and 2b ( Blind), page 1. 4. Total exemptions -- line 4, page 1 11. Salaries and Wages -- line 5. 12. Adjusted Gross Income (AGI+) -- line 9 (line 7 on Form 1040A). 13. Adjusted Gross Deficit (AGI-) -- line 9 (line 7 on Form 1040A). 17. Interest Received -- line 2, Part II 19. Total Deductions -- in conjunction with the "Form of deduction" code (Field 0, col. 4) this figure is: line 11a of Form 1040 returns with adjusted gross income $5,000 or more, or the amount computed, based on the tax reported, for all Forms 1040A and 1040 under $5,000 where the taxpayer used the "Tax Table." The amount of total deduction: on many nontaxable returns exceeds adjusted gross income reduced by the amount of exemptions. A few "separate returns" (marital status code 3) are coded as itemized deduction returns yet they have no total deductions reported. In such cases it is assumed that the spouse itemized and claimed all of the deductions. 20. Taxable Income -- for itemized deduction returns, line 11d of form 1040. For Form 1040 returns with income $5,000 or more and with the standard deduction, line 11d. For standard deduction Form 1040 returns with income under $5,000, and for all Form 1040A returns, the tax- able income was computed based on the appropriate marital status and form of deduction. 21. Income Tax Before Credits -- line 12, Form 1040 (line 8, Form 1040A). For Forms 1040, the tax was the result of (l) the regular tax computation (tax status code 1); (2) the alternative tax computation (tax status code 2); (3) income averaging (income averaging field); or (4) application of rates in effect prior to 1967 on prior year delinquent returns (sample codes 09 and 19). The tax reported by the taxpayer computed under (l) and (2) above as accepted if within a +5 percent tolerance. If the reported tax was outside the tolerance, the tax was recomputed, and if necessary the tax status and/or marital status codes were changed. The tax reported by the tax-payer computed under (3) or (4) above was generally accepted without change. 22. Income Tax after Credit: -- line 14a (line 8 on Form 1040A). 24. Tax savings, Income Averaging -- a computed amount which is the difference between the tax liability under income averaging and the tax liability if income averaging was not used. 27. Tax from recomputing prior-year investment credit -- line 14b. 28. Income Tax Withheld -- line 17 (line 9 on Form 1040A). 29. Excess FICA Withheld -- line 19. 31. 1967 Estimated Tax Payment -- line 20, this includes prior-year overpayment credited to 1967 taxes. 32. Balance Due -- line 22 (line 10 on Form 1040A). 35. Overpayment -- line 23 (line 9 on Form 1040A). 39. Self-Employment Tax -- line 15. 40. Tax Before Income Averaging -- (Computed Based on taxable income (field 20) and tax status code (code 28), this item is income tax before credits computed without regard to income averaging. 41. Short-Term Capital Loss Carryover -- line 3, col. g, Part I, Schedule D. 42. Long-term Capital loss carryover -- line 7, Part I, Schedule D 43. Net Short-Term Gain after Carryover -- line 4, col. g, Part I, Schedule D, if positive. 44. Net Short-Term Loss after Carryover -- line 4, col. g Part I, Schedule D, if negative. 45. Net Long-Tern Capital Gain after Carryover -- line 9, part I, Schedule D, if positive. 46. Net Long-Tern Capital Loss after Carryover -- line 9, part I, Schedule D, if negative. 47. Net Capital Gain in AGI -- line 12, col. g, Part I, Schedule D, if positive. 48. Net Capital Loss in AGI -- line 12, col. g, Part I, Schedule D, if negative. 50. 1/2 Excess Net Long-Term Capital Gain -- computed amount used in tax computation. 52. Total Ordinary Gain -- line 2, Part II, Schedule D 53. Other property Net gain -- line 3, col. g, Part III Schedule D, if positive 54. Other property Net loss -- line 3, col. g, Part III, Schedule D, if negative. 58. Business Net Profit -- line 4, Part II, if positive. 59. Business Net Loss -- line 4, Part II, if negative. 60. Rent Net income -- rent portion of line 2, Part II Schedule B, if positive. 61. Rent Net loss -- rent portion of line 2, Part II Schedule B, if negative. 62. Royalty Net income -- royalty portion of line 2, Part II, Schedule B, if positive. 63. Royalty Net loss -- royalty portion of line 2, Part II, Schedule B, if negative. 64. Partnership Net profit -- line 1, Part III, Schedule B, if positive. 65. Partnership Net loss -- line 1, Part III, Schedule B, if negative. 66. Estate and Trust Income -- line 3, Part III, Schedule B, if positive. 67. Estate and Trust Net loss -- line 3, Part III, Schedule B, if negative. 68. Small Business Corporation Net income -- line 2, Part III, Schedule B, if positive. 69. Small Business Corporation Net loss -- line 2, Part III, Schedule B, if negative. 70. Farm Net Profit -- line 6, Part II, if positive. 71. Farm Net Loss -- line 6, Part II, if negative. 72. Miscellaneous Income -- line 7, Part II if the result is positive. Includes any positive adjust- ment necessary to balance the sources of income and loss to adjusted gross income. 73. Miscellaneous Income Loss -- line 7, Part II, if the result is negative. Includes any negative adjust- ment necessary to balance the sources of income and loss to adjusted gross income. 76. Tentative Credit -- line 8, Part v, Schedule B. 77. Excess Investment Interest -- Tax withheld by Regulated Investment Company -- line 19 of Form 2439. 78. Other Tax Credits -- line 4, Part V, credit for tax free covenant bonds, plus credit for partially tax-exempt interest, and credit for a throwback tax on trust income distribution. 79. Investment Income Tax Credit -- line 2, Part V. 80. Foreign Tax Credit -- line 3, Part V. 81. Retirement Income Tax Credit -- line 1, Part V 82. Domestic and Foreign Dividends -- line 1, page 2, Part II. 83. Dividends Exclusion -- line 1b, Part II, limited to a maximum of $200 on joint returns, and $100 on all other returns. 84. Sum of Capital gains and Nontaxable distributions -- total lines lc and ld, Part II. 85. Dividends in Total Income -- line 1f, Part II. 86. Royalty Depletion -- line 1, col. 4, Part II, Schedule B. 87. Retirement Income under age 65 -- line 1a, cols. A and B, Part V, Schedule B. 88. Retirement Income, age 65 and over -- line 1b, cols. A and B, Part V, Schedule B. 89. Net Capital Loss before Limitation -- line 10, Part I, Schedule D (if negative). 90. Excluded Income, General Rule (Sch. B) -- line 3a, cols. A and B, Part V. 91. Earned income, under age 62 general rule (Sch. B)--line 3b (1), cols. A & B, Part V, Schedule B. 92. Earned Income, Age 62 to 72, General Rule -- line 3b (2), cols. A and B, Part V, Schedule B. 93. Base for Credit, General Rule (Sch. B) -- line 7a, Part V. 94. Base for Credit, Alternative Rule (Sch. B) -- line 7b, Part V. 95. Tentative Retirement Income Credit (Sch. B) -- line 8, Part V. 96. Retirement Income, Alternative Rule (Sch B) -- line 1, Section B, Part V, Schedule B. 97. Retirement Income in AGI -- (Computed) Pension & Annuities plus Interest Income, plus Dividends in AGI, plus Rent Income, less Rent Loss. 98. Pension and Annuity Tax Portion (Sch. B) -- sum of line A6 and B5, Part I, Schedule B. 99. Excluded Income, Alternative Rule (Sch. B) -- line 4, Part B. 100. Earned Income, Alternative Rule (Sch. B) -- line 3b, cols. A and B, Part B. 143. Sick Pay Adjustment -- line 1, Part III, as reported by the taxpayer and may exceed gross salaries and wages, and/or the $5,200 maximum limitation. 144. Moving Expenses -- line 2, Part III, as reported by the taxpayer. In some cases no gross salaries and wages were reported. 145. Employee Business Expenses -- line 3, Part III, as reported by the taxpayer and in some cases may exceed gross salaries and wages. 146. Self-employed Pension Payment -- line 4, Part III, as reported by the taxpayer and in some cases may exceed the maximum limitation. 156. National Weight (LAST TWO DIGITS ARE IMPLIED DECIMAL)