1968 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. RESERVED 3. 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. SELF-EMPLOYED RETIREMENT DEDUCTION - PERSONS EXCLUDED 18. RESERVED 19. SELF-EMPLOYED RETIREMENT DEDUCTION - PERSONS COVERED 20. RESERVED 21. EXEMPTIONS OTHER THAN AGE OR BLIND 22. RESERVED 23. DEPENDENT EXEMPTIONS 24. RESERVED 25. TOTAL EXEMPTIONS 26. RESERVED 27. MARITAL STATUS 28. TAX STATUS 29. SELECT 30. FORM 2950SE - SELF-EMPLOYED RETIREMENT DEDUCTION 31. RESERVED 32. FORM OF DEDUCTION 33. RESERVED 34. TAXPAYER EXEMPTIONS 35. AGE EXEMPTIONS 36. BLINDNESS EXEMPTIONS 37. SELF-EMPLOYED RETIREMENT DEDUCTION, TYPE OF PLAN 38. SELF-EMPLOYED RETIREMENT DEDUCTION, METHOD OF FUNDING 39. SELF-EMPLOYED RETIREMENT DEDUCTION, OCCUPATIONAL GROUP 40. SELF-EMPLOYED RETIREMENT DEDUCTION, TYPE OF ENTITY 41. RESERVED Fields: 1. AGE EXEMPTION CODE 2. TAXPAYER(S) EXEMPTION CODE 3. BLIND EXEMPTION CODE 4. DEPENDENT EXEMPTION CODE 5. EXEMPTIONS OTHER THAN AGE OR BLINDNESS 6. TOTAL EXEMPTIONS 7. NUMBER OF EXCLUDED EMPLOYEES, SELF-EMPLOYED RETIREMENT DEDUCTION 8. NUMBER OF COVERED EMPLOYEES, SELF-EMPLOYED RETIREMENT DEDUCTION 9. RESERVED 10. RESERVED 11. SALARIES AND WAGES 12. TOTAL INCOME (AGI+) 13. TOTAL LOSS (AGI-) 14. MARGINAL TAX BASE 15. MARGINAL TAX RATE 16. COMPUTED TAXABLE INCOME 17. TOTAL INTEREST INCOME 18. TOTAL ADJUSTMENTS (STATUTORY) 19. TOTAL DEDUCTIONS 20. TAXABLE INCOME 21. INCOME TAX BEFORE CREDITS 22. INCOME TAX AFTER CREDITS 23. REPORTED SURCHARGE 24. TAX SAVINGS, INCOME AVERAGING 25. LONG-TERM CAPITAL GAIN IN EXCESS OF SHORT-TERM CAPITAL LOSS 26. BALANCE FOR PARTIAL TAX 27. RECOMPUTED TAX, INVESTMENT CREDIT 28. INCOME TAX WITHHELD 29. EXCESS FICA WITHHELD 30. REFUNDABLE CREDITS--LINE 19, FORM 1040. 31. 1968 ESTIMATED TAX PAYMENTS AND CREDITS 32. BALANCE DUE 33. AGI ADJUSTMENT (+) 34. AGI ADJUSTMENT (-) 35. TOTAL OVERPAYMENT 36. TAX PAID WITH RETURN 37. OVERPAYMENT CREDITED TO 1969 ESTIMATED TAX 38. OVERPAYMENT REFUNDED IN CASH OR BONDS 39. SELF-EMPLOYMENT TAX 40. TAX BEFORE INCOME AVERAGING 41. SHORT-TERM CAPITAL LOSS CARRYOVER 42. LONG-TERM CAPITAL LOSS CARRYOVER 43. NET SHORT-TERM GAIN AFTER CARRYOVER 44. NET SHORT-TERM LOSS AFTER CARRYOVER 45. NET LONG-TERM GAIN AFTER CARRYOVER 46. NET LONG-TERM LOSS AFTER CARRYOVER 47. NET CAPITAL GAIN IN AGI 48. NET CAPITAL LOSS IN AGI 49. NET LOSS BEFORE LIMITATION 50. 1/2 EXCESS NET LONG-TERM GAIN 51. INTEREST ON HOME MORTGAGE 52. ORDINARY GAIN 53. OTHER PROPERTY, NET GAIN 54. OTHER PROPERTY, NET LOSS 55. TAX PREFERENCE LOSS 56. INTEREST ON INSTALLMENT PURCHASES 57. TOTAL INTEREST EXPENSE 58. NONFARM NET PROFIT 59. NONFARM NET LOSS 60. RENT AND ROYALTY NET INCOME 61. RENT AND ROYALTY NET LOSS 62. ONE-HALF INSURANCE PREMIUM 63. MEDICINE AND DRUGS IN EXCESS OF 1 PERCENT 64. MEDICAL AND DENTAL IN EXCESS OF 3 PERCENT 65. TOTAL MEDICAL AND DENTAL EXPENSES 66. ESTATE AND TRUST NET INCOME 67. ESTATE AND TRUST NET LOSS 68. PARTNERSHIP AND SBC NET PROFIT 69. PARTNERSHIP AND SBC NET LOSS 70. FARM NET PROFIT 71. FARM NET LOSS 72. LOSS NOT ALLOCATED 73. LOSS NOT ALLOCATED 74. COVERED EMPLOYEES COMPENSATION 75. EXCLUDED EMPLOYEES COMPENSATION 76. PAYMENTS OF SELF-EMPLOYED RETIREMENT DEDUCTION 77. EARNED INCOME 78. ALL OTHER TAX CREDITS 79. INVESTMENT CREDIT 80. FOREIGN TAX CREDIT 81. RETIREMENT INCOME CREDIT 82. TOTAL DOMESTIC AND FOREIGN DIVIDENDS 83. TOTAL DIVIDENDS AND DISTRIBUTIONS 84. DIVIDEND EXCLUSION 85. CAPITAL GAIN AND NONTAXABLE DISTRIBUTIONS 86. DIVIDENDS IN TOTAL INCOME 87. OTHER SOURCES, NET INCOME 88. OTHER SOURCES, NET LOSS 89. EMPLOYER CONTRIBUTION 90. TOTAL CONTRIBUTIONS 91. PENSIONS AND ANNUITIES, TAXABLE PORTION 92. PENSIONS AND ANNUITIES, CONTRIBUTIONS TO PLAN 93. PENSIONS AND ANNUITIES, RECOVERY OF COST 94. PENSIONS AND ANNUITIES, AMOUNT EXCLUDABLE 95. PENSIONS AND ANNUITIES RECEIVED THIS YEAR 96. REAL ESTATE TAXES 97. GASOLINE TAXES-- SEPARATE LINES MAKING 98. GENERAL SALES TAXES-- UP LINE 14, PART IV, 99. STATE AND LOCAL INCOME TAXES-- FORM 1040. 100. PERSONAL PROPERTY TAXES-- 101. TOTAL TAXES--LINE 14, PART IV, FORM 1040. 102. OTHER TAXES PAID 103. CASUALTY AND THEFT LOSSES 104. EMPLOYEE BUSINESS EXPENSES 105. OTHER INTEREST PAID 106. OTHER MISCELLANEOUS DEDUCTIONS 107. TOTAL MISCELLANEOUS EXPENSES 108. COMPUTED SURCHARGE 109. TAX INCREASE DUE TO SURCHARGE 110. INCREASE IN TAX CREDITS DUE TO SURCHARGE 111-155. RESERVED 156. WEIGHT 157-160. RESERVED 1968 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF CODES IN TAPE FILE Codes: 3. SAMPLE CODE - Stratum in which return was classified prior to selection in the sample. 1968 INDIVIDUAL PUBLIC USE TAX FILE SAMPLE COUNTS AND WEIGHTS Sample Sample stratum Estimated U.S. Sample Weighting code population count factor NONBUSINESS RETURNS 00 All Forms 1040A 17,598,278 3,972 4,430.58 11 AGI $1 under $10,000 31,302,868 7,110 4,402.65 12 AGI $10,000 under $15,000 10,750,793 5,409 1,987.57 13 AGI $15,000 under $20,000 3,242,810 4,842 669.73 14 AGI $20,000 under $50,000 1,820,891 4,861 374.59 15 AGI $50,000 under $100,000 199,630 5,934 33.64 16 AGI $100,000 under $200,000 42,563 8,250 5.16 17 AGI $200,000 or more 14,215 14,215 1.00 BUSINESS RETURNS (Schedule C and/or F attached) 21 AGI under $10,000 4,693,149 2,792 1,680.93 22 AGI $10,000 under $15,000 2,023,617 2,422 835.51 23 AGI $15,000 under $20,000 903,665 2,345 385,36 24 AGI $20,000 under $30,000 637,581 2,424 263,03 25 AGI $30,000 under $50,000 308,611 2,752 112.14 26 AGI $50,000 under $100,000 129,095 2,572 50.19 27 AGI $100,000 under $200,000 27,741 6,840 4.06 28 AGI $200,000 or more 14,644 14,644 1.00 PRIOR YEAR DELINQUENT RETURNS 09 AGI under $50,000 18,563 32 580.09 19 AGI $50,000 or more 68 68 1.00 Total....73,728,782 91,484 --- 1AGI = Adjusted gross income 17. SELF - EMPLOYED RETIREMENT DEDUCTION, PERSONS EXCLUDED See explanation of field 8. 1......One person excluded. through 99.....Ninety nine persons excluded. 19. SELF-EMPLOYED RETIREMENT DEDUCTION, PERSONS COVERED - See explanation of field 7. 1.......One person covered. through 99......Ninety nine persons covered. 21. EXEMPTION(S) OTHER AGE OR BLINDNESS - See explanation of field 5. 1.......One exemption. through 99......Ninety nine exemptions. 23. DEPENDENT EXEMPTION(S) - 1.......One exemption claimed. through 99......Ninety nine exemptions claimed. 25. TOTAL EXEMPTIONS - 1.......One exemption claimed. through 99......Ninety nine exemptions claimed. 27. MARITAL STATUS - Coded from items 1a through 1e, Form 1040; and items 4a through 4c, Form 1040A. 1.......Return of single person not head of household or sur- viving spouse. 2.......Joint return of husband and wife. 3.......Separate return of husband or wife. 4.......Return of head of household. 5.......Return of surviving spouse. 28. TAX STATUS - Indicates type of tax computation whether return was taxable or nontaxable (presence or absence of field XX). 1..... Taxable return, normal tax and surtax computation. 2..... Taxable return, normal tax and surtax computation and income averaging. 3..... Taxable return, alternative tax computation. 4..... Taxable return, alternative tax computation and income averaging. 5..... Return with no taxable income (nontaxable). 6..... Nontaxable return, normal tax surtax computation. 7..... Nontaxable return, normal tax and surtax computation and income averaging. 8..... Nontaxable return, alternative tax computation. 9..... Nontaxable return, alternative tax computation and income averaging. 29. SELECT - A code which ranges from 0 to 9 and divides the file into 10 mutually exclusive random subsamples of equal size. 30. FORM 2950SE - Indication of whether this form was attached to Form 1040. 0........No Form attached. 1........Form 2950SE attached. 32. FORM OF DEDUCTION - Indicates type of deduction 1..... Itemized deduction return with supporting schedule. 2..... Standard deduction return with deduction equal to 10 percent of adjusted gross income. 3..... Itemized deduction return with no supporting schedule. Deductions are in total field (#10) only. 4..... Return with no adjusted gross income and therefore no deductions. 5..... Return with the minimum standard deduction. 34. TAXPAYER EXEMPTION(S) - 1.......One exemption claimed. 2.......Two exemptions claimed. 35. AGE EXEMPTION(S) - 1.......One exemption claimed. 2.......Two exemptions claimed. 36. BLINDNESS EXEMPTION(S) - 1.......One exemption claimed. 2.......Two exemptions claimed. 37. SELF-EMPLOYED RETIREMENT DEDUCTION, TYPE OF PLAN - coded, from item 3, Form 2950SE. 1........Neither plan checked. 2........Pension or annuity plan checked. 3........Profit-sharing plan checked. 4........Both plans checked. 38. SELF-EMPLOYED RETIREMENT DEDUCTION, METHOD OF FUNDING - coded from item 7, Form 2950SE. 0........Not specified. 1........Trust, insurance. 2........Trust, general investments or other. 3........Custodial account, mutual funds. 4........Custodial account, insurance. 5........Insured, group or individual contract. 6........U.S. Government Retirement Plan Bonds. 7........Other. 39. OCCUPATIONAL GROUP - Coded either from the industry code assigned to the business (Schedule C or F) or from the occupation reported by the taxpayer on page 1, Form 1040. This code applies only to those returns with a Form 2950SE attached. All other returns will have a code "0". 1..... Agricultural. 2..... Manufacturing, public utilities, retail and wholesale trade. 3..... Finance, insurance, and real estate. 4..... Physicians, surgeons, nurses, and other medical services. 5..... Dentists and dental surgeons. 6..... Legal services. 7..... Accounting and audit services. 8..... Ministers and teachers. 9..... All other. 40. SELF-EMPLOYED RETIREMENT DEDUCTION, TYPE OF ENTITY - coded from identification information and item 1b of Form 2950SE. One taxpayer, or a joint return where only one taxpayer's name appears on one or more Forms 2950SE: 1.......Neither type of entity checked. 2.......Sole proprietorship checked. 3.......Partnership checked. 4.......Both sole proprietorship and partnership checked. Joint return, where each spouse's name appears on one or more Forms 2950SE: 5.......No boxes checked. 6.......Both sole Proprietorships. 7.......One sole proprietorship, the other partnership. 8.......Both partnerships. 1968 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN TAPE FILE Fields: 1. Age exemption code--lines 2a and 2b, "65 or more," page 1 of Form 1040; item 12 of Form 1040A. 2. Taxpayer(s) exemption code--lines 2a and 2b, "regular," page 1 of Form 1040; item 12 of Form 1040A. 3. Blindness exemption code--lines 2a and 2b, "Blind," page 1 of Form 1040; item 12 of Form 1040A. 4. Dependent exemption code--lines 3a and 3b, page 1 of Form 1040; item 13 and item 14 of Form 1040A. 5. Exemptions other than age or blindness--field 2 plus field 4. 6. Total exemptions--line 4, Form 1040; line 15, Form 1040A. 7. Number of excluded employees, self-employed retirement deduction--line 8, column 2, "Persons excluded..", Form 2950SE. 8. Number of covered employees, self-employed retirement deduction--line 8, column 2, "Total persons covered," Form 2950SE. 11. Salaries and wages--line 5, Form 1040 and Form 1040A. 12. Total income (AGI+)--line 9, Form 1040; line 7, Form 1040A. 13. Total loss (AGI-)--line 9, Form 1040. 14. Marginal tax base--the portion of computed taxable income (field 88) or balance for partial tax (field 23) taxed at the highest rate . 15. Marginal tax rate--this is the highest rate of tax applicable to computed taxable income (field 88) or balance for partial tax (field 23) if the alternative tax computation is used. All special computations (e.g., income averaging) were disregarded. 16. Computed taxable income--for returns with income averaging (tax status codes 2, 4, 7, and 9), this is the amount of taxable income (under ordinary cir cumstances) necessary to generate the reported tax before credits. For all other returns, this is the same as field 20. 17. Total interest income--line 2, Part II, Form 1040; line 6a, Form 1040. 18. Total adjustments (statutory)--line 5, Part III, Form 1040. 19. Total deductions--in conjunction with the "Form of deduction" code (field 0, column 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 Forms 1040 with adjusted gross income under $5,000 where the taxpayer used the "Tax Table." The amount of total deductions on many nontaxable returns exceeds adjusted gross income reduced by the amount of ex emptions. 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 other spouse itemized and claimed all the deductions. 20. Taxable income--for itemized deduction returns, line 11d of Form 1040. For Form 1040 returns with adjusted gross income $5,000 or more and with the standard deduction, line 11d. For all other Form 1040 returns, and all Form 1040A returns, taxable income was computed based on the appropriate marital status and type of standard deduction (minimum or 10 percent). 21. Income tax before credits--line 12a, Form 1040; line 8a, Form 1040A. For Forms 1040, the tax was the result of (1) the regular tax computation (tax status codes 1 and (6), (2) the alternative tax computation (tax status codes 3 and 8), (3) income averaging (tax status codes 2, 4, 7, and 9), or (4) application of rates in effect prior to 1965 on certain prior- year delinquent returns (sample codes 09 and 19). The tax reported by the taxpayer computed under (1) and (2) above was accepted if within a tolerance of + 5 percent of actual. If the 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 taxpayer computed under (3) and (4) above was generally accepted without change. 22. Income tax after credits--line 14a, Form 1040; line 8c, Form 1040A. 23. Reported surcharge--line 12b, Form 1040; line 8b, Form 1040A. 24. Tax savings, income averaging--for returns with tax computed using income averaging, this is the difference between field 40 and field 21. 25. Long-term capital gain in excess of short-term capital loss-- field 45 minus field 44. 26. Balance for partial tax--For returns with alternative tax computation (tax status codes 3 and 8), line 3, Part IV, Schedule D, Form 1040. 27. Recomputed tax, investment credit--line 14b, Form 1040. 28. Income tax withheld--line 17, Form 1040; line 9, Form 1040A. 29. Excess FICA withheld--line 18, Form 1040. 30. Refundable credits--line 19, Form 1040. 31. 1968 Estimated tax payments and credits--line 20, Form 1040. 32. Balance due--line 22, Form 1040; line 10, Form 1040A. 33. AGI adjustment (+)--the positive amount necessary to balance sources of income and loss (reduced by statutory adjustments- field 18) to total income or loss, fields 12 or 13. This amount is included in field 87 or 88, "other sources, net income or loss." 34. AGI adjustment (-)--the negative counterpart to field 33. 35. Total overpayment--line 23, Form 1040; line 11, Form 1040A. 36. Tax paid with return--the amount of check or money order submitted with return. 37. Overpayment credited to 1968 estimated tax--line 24, Form 1040. 38. Overpayment refunded in cash or bonds--line 25, Form 1040; line 11, Form 1040A. 39. Self-employment tax--line 15, Form 1040. 40. Tax before income averaging--for returns with tax computed using income averaging (tax status codes 2, 4, 7, and 9), this is the amount of tax which would have resulted if income averaging was not used. 41. Short-term capital loss carryover--line 3, Part I, Schedule D, Form 1040. 42. Long-term capital loss carryover--line 7, Part I, Schedule D, Form 1040. 43. Net short-term gain after carryover--line 4, Part I, Schedule D, Form 1040. 44. Net short-term loss after carryover--line 4, Part I, Schedule D, Form 1040. 45. Net long-term gain after carryover--line 9, Part I, Schedule D, Form 1040. 46. Net long-term loss after carryover--line 9, Part I, Schedule D, Form 1040. 47. Net capital gain in AGI--line 1, Part IV, Schedule D, Form 1040 48. Net capital loss in AGI--line 1, Part IV, Schedule D, Form 1040. 49. Net loss before limitation--line 10, Part I, Schedule D, Form 1040. 50. 1/2 Excess net long-term gain--One-half of field 25. 51. Interest on home mortgage--Amount identified as home mortgage interest included in on line 15, Part IV, Form 1040. 52. Ordinary gain--line 2, Part IV, Schedule D, Form 1040. 53. Other property, net gain--line 3, Part IV Schedule D, Form 1040. 54. Other property, net loss--line 3, Part IV, Schedule D, Form 1040. 55. Tax preference loss--the sum of all losses included in adjusted gross income which exceed $200,000 and offset positive income: fields 61 + 69 + 67 + 59 + 71 + 54 + 73 + 48 + 88. 56. Interest on installment purchases--Amount identified as installment purchase interest included on line 15, Part IV, Form 1040. 57. Total interest expense--line 15, Part IV, Form 1040. 58. Nonfarm net profit--line 4, Part II, Form 1040. 59. Nonfarm net loss--line 4, Part II, Form 1040. 60. Rent and royalty net income--line 2, Part II, Schedule B, Form 1040. 61. Rent and royalty net loss--line 2, Part II, Schedule B, Form 1040. 62. One-half insurance premium--line 1, Part IV, Form 1040. 63. Medicine and drugs in excess of 1 percent--line 4, Part IV, Form 1040. 64. Medical and dental in excess of 3 percent--line 8, Part IV, Form 1040. 65. Total medical and dental expenses--line 9, Part IV, Form 1040. 66. Estate and trust net income--line 1, Part III, Schedule B, Form 1040, for estate and trust entries. 67. Estate and trust net loss--line 1, Part III, Schedule B, Form 1040, for estate and trust entries. 68. Partnership and SBC net profit--line 1, Part III, Schedule B, Form 1040, for partnership and Small Business Corporation entries. 69. Partnership and SBC net loss--line 1, PART III, Schedule B, Form 1040, for partnership and Small Business Corporation entries. 70. Farm net profit--line 6, Part II, Form 1040. 71. Farm net loss--line 6, Part II, Form 1040. 72. Loss not allocated--the net loss from Part III, Schedule B, not specified as partnership, estate and trust, or Small Business Corporation. 73. Loss not allocated--the net loss from Part III, Schedule B, not specified as partnership, estate and trust, or Small Business Corporation. 74. Covered employees compensation--line 9a, column 2, Form 2950SE. 75. Excluded employees compensation--line 9b, column 2, Form 2950SE. 76. Payments of self-employed pension deduction--line 4, Part III, Form 1040. 77. Earned income--line 12b, Form 2950SE. 78. All other tax credits--line 13, Form 1040, minus fields 79-81. 79. Investment credit--line 2, Part V, Form 1040. 80. Foreign tax credit--line 3, Part V, Form 1040. 81. Retirement income credit--line 1, Part V, Form 1040. 82. Total domestic and foreign dividends--field 83 minus field 85. 83. Total dividends and distributions--line 1a, Part II, Form 1040; line 6b, "before," Form 1040A. 84. Dividend exclusion--line 1b, Part II, Form 1040; and difference between "before" and "after" on line 6b, Form 1040. 85. Capital gain and nontaxable distributions--lines 1c and 1d, Part II, Form 1040. 86. Dividends in total income--line 1f, Part II, Form 1040; line 6b, "after," Form 1040A. 87. Other sources, net income--line 7, Part II, Form 1040 1/ 88. Other sources, net loss--line 7, Part II, Form 1040. 1/ 1/ Includes any adjustment necessary to balance the return. See explanation of fields 33 and 34. 89. Employer contribution--line 11c, Form 2950SE. 90. Total contributions--line 13, Part IV, Form 1040. 91. Pensions and annuities, taxable portion--line 3, Part I, Schedule B, Form 1040. 92. Pensions and annuities, contributions to plan--Part I, Schedule B, Form 1040. 93. Pensions and annuities, recovery of cost--Part I, Schedule B, Form 1040. 94. Pensions and annuities, amount excludable--line 2, Part I, Schedule B, Form 1040. 95. Pensions and annuities received this year--line 1, Part I, Schedule B, Form 1040. 96. Real estate taxes-- 97. Gasoline taxes-- Separate lines making 98. General sales taxes-- up line 14, Part IV, 99. State and local income taxes-- Form 1040. 100. Personal property taxes-- 101. Total taxes--line 14, Part IV, Form 1040. 102. Other taxes paid--field 75 minus fields 96-100. 103. Casualty and theft losses--losses included in line 16, Part IV, Form 1040, identified as casualty and theft. 104. Employee business expenses--deductions included in line 16, Part IV, Form 1040, identified as employee business expenses. 105. Other interest paid--field 57 minus fields 51 and 56. 106. Other miscellaneous deductions--field 107 minus fields 103 and 104. 107. Total miscellaneous expenses--line 16, Part IV, Form 1040. 108. Computed surcharge--tax surcharge computed based on tax before credits (field 21). 109. Tax increase due to surcharge--the increase in tax due to surcharge less any tax credit increase due to that increase in tax. 110. Increase in tax credits due to surcharge--the increase in tax credits due to the tax surcharge. 156. Weight word--contains the sample weight appropriate to the return.