1971 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. SAMPLE 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. NATIONAL SELECT CODE 9. RESERVED 10. DISTRICT SELECT CODE 11. RESERVED 12. RESERVED 13. RESERVED 14. TAX RATE 15. RESERVED 16. RESERVED 17. RESERVED 18. EXEMPTIONS OTHER THAN AGE OR BLINDNESS 19. RESERVED 20. DEPENDANT EXEMPTIONS 21. RESERVED 22. ORDINARY TAXABLE INCOME, LOWER RATE 23. RESERVED 24. TOTAL EXEMPTIONS 25. RESERVED 26. FILING STATUS 27. TAX STATUS 28. SEX OF TAXPAYER 29. TAX RATE SCHEDULE 30. FILING PERIOD 31. FORM OF DEDUCTION 32. RESERVED 33. TAXPAYER EXEMPTIONS 34. AGE EXEMPTIONS 35. BLINDNESS EXEMPTIONS 36. TAXABILITY INDICATOR 37. RESERVED 38. BANK 39. RESERVED 40. RESERVED 41. RESERVED 42. RESERVED 43. RESERVED 44. RESERVED 45. RESERVED 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED 1971 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. AGE EXEMPTION 2. TAXPAYER EXEMPTION 3. BLIND EXEMPTION 4. TOTAL EXEMPTIONS 5. OTHER EXEMPTIONS 6. DEPENDENT EXEMPTIONS 7. RESERVED 8. RESERVED 9. RESERVED 10. RESERVED 11. SALARIES AND WAGES 12. ADJUSTED GROSS INCOME 13. ADJUSTED GROSS DEFICIT 14. DIVIDENDS IN ADJUSTED GROSS INCOME 15. DIVIDENDS EXCLUSION 16. DIVIDENDS BEFORE EXCLUSION 17. INTEREST RECEIVED 18. TOTAL INCOME TAX 19. TOTAL DEDUCTIONS 20. TAXABLE INCOME 21. MINIMUM TAX AFTER ADJUSTMENTS 22. INCOME TAX AFTER ADJUSTMENT 23. TAX SURCHARGE 24. EXEMPTION AMOUNT 25. LONG-TERM CAPITAL GAIN IN EXCESS OF SHORT-TERM CAPITAL LOSS 26. ROYALTY DEPLETION 27. INCOME TAX BEFORE CREDITS 28. INCOME TAX WITHHELD 29. EXCESS FICA WITHHELD 30. TOTAL ORDINARY LOSS 31. 1971 ESTIMATED TAX PAYMENTS 32. BALANCE DUE 33. EARNED TAXABLE INCOME 34. OTHER TAXABLE INCOME 35. NET OPERATING LOSS CREDIT 36. TAX PAID WITH RETURN 37. OVERPAYMENT CREDITED ON 1972 ESTIMATED 38. OVERPAYMENT REFUNDED 39. SELF-EMPLOYMENT TAX 40. CAPITAL GAINS OFFSET 41. UNEARNED TAXABLE INCOME 42. NET TENTATIVE TAX FOR TAX PREFERENCE 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 48. NET CAPITAL LOSS 49. NET LOSS BEFORE LIMITATION 50. ONE-HALF EXCESS LONG TERM-GAIN 51. TAX CARRYOVER FROM PRIOR YEAR 52. TOTAL ORDINARY GAIN 53. STATE INCOME TAX REFUND 54. ALIMONY 55. OTHER INCOME 56. OTHER LOSS 57. INCOME TAX DEDUCTED 58. BUSINESS OR PROFESSION NET PROFIT 59. BUSINESS OR PROFESSION NET LOSS 60. RENT NET INCOME 61. RENT NET LOSS 62. ROYALTIES NET INCOME 63. ROYALTIES NET LOSS 64. PARTNERSHIP NET INCOME 65. PARTNERSHIP NET LOSS 66. ESTATE AND TRUST NET INCOME 67. ESTATE AND TRUST NET LOSS 68. SMALL BUSINESS CORPORATION NET PROFIT 69. SMALL BUSINESS CORPORATION NET LOSS 70. FARM NET PROFIT 71. FARM NET LOSS 72. PRE-1970 SHORT TERM LOSS CARRYOVER 73. POST-1969 SHORT-TERM LOSS CARRYOVER 74. INCOME SUBJECT TO TAX 75. CAPITAL GAINS TAXED AT THE UPPER RATE 76. RESERVED 77. EXCESS INVESTMENT INTEREST 78. OTHER TAX CREDITS 79. INVESTMENT INCOME TAX CREDITS 80. FOREIGN TAX CREDITS 81. RETIREMENT INCOME CREDITS 82. RESERVED DIVIDENDS AND DISTRIBUTION: 83. TOTAL 84. NONTAXABLE 85. CAPITAL GAINS 86. DEPLETION 87. CAPITAL GAINS TAXED AT 50 PERCENT 88. RESERVED 89. PRE-1970 LONG-TERM LOSS CARRYOVER 90. POST-1969 LONG TERM LOSS CARRYOVER 91. PENSIONS AND ANNUITIES TAXABLE PORTION 92. RESERVED 93. 1971 NET OPERATING LOSS CARRYOVER 94. MINIMUM TAX DEFERRED FROM PRIOR YEAR 95. UNUSED RETIREMENT INCOME CREDIT 96. EARNED NET INCOME PRIOR-YEAR TAXABLE INCOME (SCHEDULE G) 97. 1970 98. 1969 99. 1968 100. 1967 101. TAX PREFERENCE OFFSET 102. 60 PERCENT OF ADJUSTED EARNED TAXABLE INCOME 103. RECOMPUTED TAX 104. ADDITIONAL TAX 105. TAX ON TIP INCOME EARNED TAXABLE INCOME SUBJECT TO: 106. REGULAR RATE 107. MAXIMUM RATE OTHER TAXABLE INCOME SUBJECT TO: 108. REGULAR RATE 109. ALTERNATIVE RATE INCOME TAX BEFORE CREDITS GENERATED ON: 110. EARNED TAXABLE INCOME AT REGULAR RATE 111. OTHER TAXABLE INCOME AT REGULAR RATE 112. TOTAL AT REGULAR RATE 113. RECOMPUTED TAX PREFERENCES INCOME 114. TENTATIVE TAX ON PREFERENCES 115. TENTATIVE TAX ON TAX PREFERENCE BEFORE CREDIT 116. NO BENEFIT DEDUCTION CLAIMED 117. LOWER BASE FOR OTHER TAXABLE INCOME 118. RECOMPUTED PRIOR YEAR TAX DEDUCTED 119. RESERVED 120. TOTAL TAX PREFERENCE INCOME 121. TAX PREFERENCE INCOME SUBJECT TO TAX 122. TAX PREFERENCE LESS EXCLUSION 123. TENTATIVE TAX AFTER CREDITS 124. TAX PREFERENCE EXCLUSION 125. CAPITAL GAIN TAX PREFERENCE 126. LONG-TERM GAINS FROM INSTALLMENT SALES 127. CREDIT FOR FEDERAL TAX ON GASOLINE 128. TOTAL OTHER PAYMENTS 129. RESERVED 130. RESERVED 131. OTHER TAX PREPAYMENTS 132. TOTAL TAX LIABILITY CAPITAL GAINS TAX GENERATED: 133. AT 50 PERCENT RATE 134. AT UPPER RATE 135. RENTAL HOUSING ACCELERATED DEPRECIATION 136. OTHER REAL PROPERTY ACCELERATED DEPRECIATION 137. PERSONAL PROPERTY ACCELERATED DEPRECIATION 138. CERTIFIED POLLUTION CONTROL AMORTIZATION 139. RAILROAD ROLLING STOCK AUTHORIZATION 140. STOCK OPTIONS 141. RESERVES FOR BAD DEBTS 142. RESERVED 143. SICK PAY 144. MOVING EXPENSE 145. EMPLOYEE BUSINESS EXPENSE 146. PAYMENTS TO A RETIREMENT PLAN 147. RESERVED 148. RESERVED 149. RESERVED 150. RESERVED 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. NATIONAL WEIGHT 157. RESERVED 1971 INDIVIDUAL PUBLIC USE TAX FILE Explanation of Codes in Tape File Codes: 2. SAMPLE - Stratum in which return was classified prior to selection in the sample. Sample Weight for 1971 Individual Tax Model Sample Code Sample Stratum 1/ Population Minus Tax Weight Reject Codes 1&2 Model Sample Nonbusiness Returns 11 AGI under 10,000 42,793,953 5,353 7,994.39 12 10,000 under 15,000 12,922,337 4,863 2,657.28 13 15,000 under 20,000 5,794,197 4,289 1,350.94 14 20,000 under 50,000 3,657,952 7,237 505.45 15 50,000 under 100,000 273,661 10,968 24.95 16 100,000 under 200,000 51,995 9,007 5.77 17 200,000 or more 13,721 13,721 1.00 Business Returns (Schedule C/F attached 21 AGI under 10,000 3,986,563 2,347 1,698.58 22 10,000 under 15,000 2,362,690 2,770 852.96 23 15,000 under 20,000 1,216,316 3,054 398.27 24 20,000 under 30,000 879,818 2,910 302.34 25 30,000 under 50,000 403,339 3,604 111.91 26 50,000 under 100,000 168,386 3,380 49.82 27 100,000 under 200,000 34,586 8,628 4.01 28 200,000 or more 16,797 16,797 1.00 30 Minimum tax $17,000 or more 209 209 1.00 TOTAL 74,576,520 99,137 1/ In some cases, returns are stratified by the largest single income item rather than by the size of adjusted gross income. 8. NATIONAL SELECT CODE - A code which ranges from 0 to 99 and divides the file into 100 mutually exclusive random subsamples of approximately equal size within each sample code. 10. DISTRICT SELECT CODE - A code which ranges from 0 to 99 and divides the file into 100 mutually exclusive random subsamples of approximately equal size within each sample code and IRS district. 14. TAX RATE - The highest tax rate applicable to income subject to tax. MARGINAL TAX RATE .........................0, 14-70 18. EXEMPTIONS OTHER THAN AGE OR BLINDNESS - total exemptions line 11, Form 1040, minus age exemptions and blindness exemptions, lines 7 and 8, Form 1040. Exemptions other than age or blindness.....................01-99 20. DEPENDENT EXEMPTIONS - total exemptions line 11, Form 1040 minus taxpayer, age and blindness exemptions, lines 7 and 8, Form 1040. Dependent exemptions.......................................00-99 22. ORDINARY TAXABLE INCOME, LOWER RATE - On Returns using the maximum (or maximum/alternative) tax computation, the lowest rate applicable to ordinary income subject to regular rates. ORDINARY TAXABLE INCOME LOWER RATE .......0, 51-70 24. TOTAL EXEMPTIONS - coded from number of exemptions, as shown on page 1, line 11 of Form 1040. Total exemptions...........................................01-99 26. FILING STATUS - coded from "Filing Status," page 1, lines 1-6 of Form 1040. Marital Status Single returns.......................1 Joint returns........................2 Separate returns (spouse filing).....3 Head of household returns............4 Surviving spouse returns.............5 Separate returns (spouse not filing).6 27. TAX STATUS - indicates type of tax computation used. Tax Status: Non-computes with taxable income..............1 No taxable income.............................2 Normal tax (regular)..........................3 Income averaging..............................4 Alternative tax (regular).....................5 Maximum tax...................................6 Alternative tax and maximum tax...............7 Minimum tax...................................8 Non-taxable non-computes......................9 28. SEX OF TAXPAYER - sex of taxpayer and type of return coded from page 1, lines 1-8 of Form 1040. Taxpayer Sex Joint returns: Both 65 and over or both under 65..........1 Husband under 65, and wife 65 or over......2 Husband 65 or over, and wife under 65......3 Other than joint returns. Male return...............................4 Female return.............................5 29. TAX RATE SCHEDULE - indicates type of tax schedule a taxpayer is eligible to use. Schedule Single..................................1(X) Joint and surviving spouse..............2(Y1) Separate................................3(Y2) Head of household.......................4(Z) 30. FILING PERIOD - coded for full or part year at top of page 1 of Form 1040. Filing Period Filing period tax years beginning Before May 1, 67......................1 May 1, 67 thru Dec. 31, 69............2 Jan 1 thru June 30, 70................3 July 1 thru Dec. 31, 70...............4 On Jan. 1, 71.........................5 After Jan. 1, 71......................6 31. FORM OF DEDUCTION - coded according to type of deduction used in computation of taxable income. Form of Deduction Itemized....................................1 10 percent standard (per-1971)..............2 13 percent standard (1971)..................3 No adjusted gross income....................4 Current year low income allowance ..........5 Prior year low income allowance.............6 33. TAXPAYER EXEMPTIONS - coded from "Regular", page 1, lines 7 and 8 of Form 1040. Taxpayer Exemption One exemption................................1 Two exemption................................2 34. AGE EXEMPTIONS - coded from "65 or more," page 1, lines 7 and 8 of Form 1040. Age Exemption No age exemption.............................0 One age exemption............................1 Two age exemptions...........................2 35. BLINDNESS EXEMPTIONS - coded from "Blind," page 1, lines 7 and 8 of Form 1040. Blind Exemptions No exemption.....................................0 One exemption....................................1 Two exemptions...................................2 36. TAXABILITY INDICATOR - coded according to presence or absence of an amount in either (Field 22) income tax after credits, or (Field 104) additional tax. Taxability Indicator Taxable returns.................................1 Nontaxable returns..............................2 38. BANK Answers to Foreign Bank Account Questions "Yes" checked-Form 4683 attached...............1 "Yes" checked-Form 4683 not attached...........2 "No" checked-Form 4683 attached................3 "No" checked-Form 4683 not attached............4 "Yes" and "No" checked-Form 4683 attached......5 "Yes" and "No" checked-Form 4683 not attached..6 Neither checked-Form 4683 attached.............7 Neither checked-Form 4683 not attached.........8 1971 INDIVIDUAL PUBLIC USE TAX FILE Explanation of Fields in Tape File Field 1. AGE EXEMPTION - line 7 and 8, "65 and over," page 1 of Form 1040. 2. TAXPAYER EXEMPTION - line 7 and 8, "regular," page 1 of Form 1040. 3. BLINDNESS EXEMPTION - line 7 and 8, "Blind," page 1 of Form 1040. 4. TOTAL EXEMPTIONS - line 11, page 1 of Form 1040. 5. EXEMPTIONS OTHER THAN AGE OR BLINDNESS - a computed number equal to total exemptions (Field 4) minus age exemption (Field 1) minus blind exemption (Field 3). 6. DEPENDENT EXEMPTIONS - a computed number equal to line 11, total exemptions (Field 4) minus age exemption (Field 1) minus taxpayer exemption (Field 2) minus blind exemption (Field 3). 11. SALARIES AND WAGES - line 12 of Form 1040. 12. ADJUSTED GROSS INCOME -line 18, if positive, page 1 of Form 1040. 13. ADJUSTED GROSS DEFICIT - line 18, if negative, page 1 of Form 1040. 14. DIVIDENDS IN ADJUSTED GROSS INCOME - line 13c, page 1 of Form 1040. 15. DIVIDEND EXCLUSION - line 13b, page 1 of Form 1040. 16. DIVIDENDS BEFORE EXCLUSION - line 13a, page 1 of Form 1040. 17. INTEREST RECEIVED - line 14, page 1 of Form 1040. 18. TOTAL INCOME TAX - a computed amount equal to minimum tax after adjustment (Field 21) plus income tax after credits (Field 22). 19. TOTAL DEDUCTIONS - line 47, page 2 of Form 1040. 20. TAXABLE INCOME - line 50, page 2 of Form 1040. 21. MINIMUM TAX AFTER ADJUSTMENTS - line 21, page 1 of Form 4625. 22. INCOME TAX AFTER CREDITS - line 21, page 1 of Form 1040. 23. TAX SURCHARGE - line 20, page 1 of 1970 Form 1040. 24. EXEMPTION AMOUNT - line 49, page 2 of Form 1040. 25. LONG-TERM CAPITAL GAIN IN EXCESS OF SHORT-TERM CAPITAL LOSS- a computed amount equal to (Field 45) net short-term loss after carryover. 26. ROYALTY DEPLETION - column d, PART II, Schedule E of Form 1040. 27. INCOME TAX BEFORE CREDITS - line 19, page 1 of Form 1040. 28. INCOME TAX WITHHELD - line 24, page 1 of Form 1040. 29. EXCESS FICA WITHHELD - line 61, page 2 of Form 1040. 30. TOTAL ORDINARY LOSS - LINE 36, if negative, page 2 of Form 1040. 31. 1971 ESTIMATED TAX PAYMENTS - line 25, page 1 of Form 1040. 32. BALANCE DUE - line 28, page 1 of Form 1040. 33. EARNED TAXABLE INCOME - line 9, of Form 4726. 34. OTHER TAXABLE INCOME - if taxpayer uses regular maximum tax or alternative-maximum tax this equals taxable income (Field 20) minus earned taxable income (Field 33). 35. NET OPERATING LOSS CREDIT - lesser of line 10 or 12 of Form 4625. 36. TAX PAID WITH RETURNS - amount of the check or money order submitted with the return. 37. OVERPAYMENT CREDITED - line 29, page 1 of Form 1040. 38. OVERPAYMENT REFUNDED - LINE 29, PAGE 1 of Form 1040. 39. SELF-EMPLOYMENT TAX - line 55, page 2 of Form 1040. 40. CAPITAL GAINS OFFSET - a computed amount equal to earned taxable income (Field 33) minus taxable income (Field 20) minus one-half excess long-term gain (Field 50). 41. UNEARNED TAXABLE INCOME - a computed amount equal to other taxable income (Field 34) minus tax preference items in excess of $30,000 (Field 101) minus capital gains offset (Field 40). 42. NET TENTATIVE TAX FOR TAX PREFERENCE - line 14, of Form 4625. 43. NET SHORT-TERM GAIN AFTER CARRYOVER - line 5, if positive, Part I, Schedule D of Form 1040. 44. NET SHORT-TERM LOSS AFTER CARRYOVER - line 5, if negative, Part I, Schedule D of Form 1040. 45. NET LONG-TERM GAIN AFTER CARRYOVER - line 13, if positive, Part I, Schedule D of Form 1040. 46. NET LONG-TERM LOSS AFTER CARRYOVER - line 13, if negative, Part I, Schedule D of Form 1040. 47. NET CAPITAL GAIN - line 15b, if positive, Part I, Schedule D of Form 1040. 48. NET CAPITAL LOSS - line 16b, if negative, Part I or line 33, PART IV, Schedule D of Form 1040. 49. NET LOSS BEFORE LIMITATION - line 14, if negative, Part I Schedule D of Form 1040. 50. ONE-HALF EXCESS LONG-TERM GAIN - line 15a, Part I, Schedule D of Form 1040. 51. TAX CARRYOVER FROM PRIOR YEAR - line 7, of Form 4025. 52. TOTAL ORDINARY GAIN - line 36, if positive, page 2, of Form 1040. 53. STATE INCOME TAX REFUND - line 39c, page 2, of Form 1040. 54. ALIMONY - line 39d, page 2, of Form 1040. 55. OTHER INCOME - line 39e, if positive, of Form 1040. 56. OTHER LOSS - line 39e, if negative, of Form 1040. 57. INCOME TAX DEDUCTED - a computed amount equal to income tax after credits (Field 22), limited to tax preference less exclusion (Field 122). 58. BUSINESS OR PROFESSION NET PROFIT - line 34, if positive, page 2, of Form 1040. 59. BUSINESS OR PROFESSION NET LOSS - line 34, if negative, page 2, of Form 1040. 60. RENT NET INCOME - line 1b, if positive, Part II, Schedule E of Form 1040. 61. RENT NET LOSS - line 1b, if negative, Part II, Schedule E of Form 1040. 62. ROYALTIES NET INCOME - line 1c, if positive, Part II, Schedule E of Form 1040. 63. ROYALTIES NET LOSS - line 1c, if negative, Part II, Schedule E of Form 1040. 64. PARTNERSHIP NET PROFIT - edited as designated from Part III, Schedule E of Form 1040. 65. PARTNERSHIP NET LOSS - edited as designated from Part III, Schedule E of Form 1040. 66. ESTATE AND TRUST NET INCOME - edited as designated from Part III, Schedule E of Form 1040. 67. ESTATE AND TRUST NET LOSS - edited as designated from Part III, Schedule E of Form 1040. 68. SMALL BUSINESS CORPORATION NET PROFIT - edited as designated from Part III, Schedule E of Form 1040. 69. SMALL BUSINESS CORPORATION NET LOSS - edited as designated from Part III, Schedule E of Form 1040. 70. FARM NET PROFIT - line 38, if positive, page 2 of Form 1040. 71. FARM NET LOSS - line 38, if negative, page 2 of Form 1040. 72. PRE-1970 SHORT-TERM LOSS CARRYOVER - line 4a, page 1, Schedule D of Form 1040. 73. POST-1969-SHORT-TERM LOSS CARRYOVER - line 4b, page 1, Schedule D of Form 1040. 74. INCOME SUBJECT TO TAX - Under regular tax computation, this equalled taxable income. When the alternative tax computation was used this equalled the larger of one-half excess long-term gain or taxable income. In cases where income averaging was used, this equalled the amount of income which would generate the same amount of tax under regular computation as was generated under income averaging. 75. CAPITAL GAINS TAXED AT UPPER RATE - a computed amount equal to one-half excess long-term gain (Field 50) minus capital gains taxed at 50 percent (Field 8). 77. EXCESS INVESTMENT INTEREST -line 1a, Form 4625. 78. OTHER TAX CREDITS - computed amount equal to total credits minus investment credit (Field 79), foreign tax credits (Field 80), and retirement income credits (Field 81). 79. INVESTMENT CREDITS - line 52, page 2 of Form 1040. 80. FOREIGN TAX CREDITS - line 53, page 2 of Form 1040. 81. RETIREMENT INCOME CREDITS - line 51, page 2 of Form 1040. 83. TOTAL DIVIDENDS AND DISTRIBUTIONS - line 4, Part I, Schedule B of Form 1040 or line 13a of Form 1040 (if Schedule B not present). 84. NONTAXABLE DIVIDENDS AND DISTRIBUTIONS - line 4, Part I, Schedule B of Form 1040. 85. CAPITAL GAINS DISTRIBUTIONS - line 3, Part I, Schedule B of Form 1040. 86. DEPLETION - line 1h, Form 4625. 87. CAPITAL GAINS TAXED AT 50 PERCENT - a computed amount equal to either (Field 50) one-half excess long-term capital gains when that amount is $25,000 or less ($12,500 for marital status codes 3 and 6) or the larger of $25,000 ($12,500 for marital status codes 3 and 6) or one-half Field 126 (long-term gains from installment sales) when (Field 50) one-half excess long- term capital gains is greater than $25,000 (12,500 for marital status codes 3 and 6). 89. PRE-1970 LONG-TERM LOSS CARRYOVER - line 12a, Schedule D of Form 1040. 90. POST-1969 LONG-TERM LOSS CARRYOVER -line 12b, Schedule D of Form 1040. 91. PENSIONS AND ANNUITIES TAXABLE PORTION - a computed amount equal to line 39a, page 2, of Form 1040 plus line 5, Part I, Schedule E of Form 1040. 93. 1971 NET OPERATING LOSS CARRYOVER - line 11, Form 4625. 94. MINIMUM TAX DEFERRED FROM PRIOR YEAR - line 15, of 4625. 95. UNUSED RETIREMENT INCOME CREDIT - line 19, of Form 4625. 96. EARNED NET INCOME - line 3, of Form 4726. 97. 1970 TAXABLE INCOME - line 1b, page 1, Schedule G of Form 1040. 98. 1969 TAXABLE INCOME - line 1c, page 1, Schedule G of Form 1040. 99. 1968 TAXABLE INCOME - line 1d, page 1, Schedule G of Form 1040. 100. 1967 TAXABLE INCOME - line 1e, page 1, Schedule G of Form 1040. 101. TAX PREFERENCE OFFSET - line 8 of Form 4726. 102. 60 PERCENT OF ADJUSTED EARNED TAXABLE INCOME - a computed amount equal to earned taxable income (Field 33) times .60. 103. RECOMPUTED TAX - line 56, page 2 of Form 1040. 104. ADDITIONAL TAX - line 57, page 2 of Form 1040. 105. TAX ON TIP INCOME - computed amount equal to sum of line 58 plus line 59, on page 2 of Form 1040. 106. EARNED TAXABLE INCOME SUBJECT TO REGULAR RATE - line 10, of Form 4726. 107. EARNED TAXABLE INCOME SUBJECT TO MAXIMUM RATE - a computed amount equal to (Field 33) earned taxable income minus (Field 106) earned taxable income subject to regular rate. 108. OTHER TAXABLE INCOME SUBJECT TO REGULAR RATE - if taxpayer uses regular maximum tax (line 17, Form 4726) this equals other taxable income (Field 34); if taxpayer uses alternative maximum tax (line 37, Form 4726) this equals other taxable income(Field 34) minus other taxable income subject to alternative rate (Field 109). 109. OTHER TAXABLE INCOME SUBJECT TO ALTERNATIVE RATE - if taxpayer uses alternative-maximum tax this equals one-half excess long- term gain (Field 50). 110. INCOME TAX BEFORE CREDITS ON EARNED TAXABLE INCOME AT REGULAR RATE -line 16, of Form 4726. 111. INCOME TAX BEFORE CREDITS ON OTHER TAXABLE INCOME AT REGULAR RATE - line 15, of Form 4726. 112. TOTAL INCOME TAX BEFORE CREDITS GENERATED AT REGULAR RATE - income tax before credits on earned taxable income at regular rate (Field 110) plus income tax before credits on other taxable income at regular rate (Field 111). 113. RECOMPUTED TAX PREFERENCE INCOME - a computed amount comparable to line 2, of Form 4625 minus no benefit deductions claimed (Field 116). 114. TENTATIVE TAX ON PREFERENCES - a computed amount comparable to line 10, of Form 4625 (takes account of no benefit deductions claimed). 115. TENTATIVE TAX ON TAX PREFERENCE BEFORE CREDIT - a computed amount comparable to line 16, of Form 4625 (takes account of no benefit deductions claimed). 116. NO BENEFIT DEDUCTION CLAIMED - this may occur whenever a taxpayer had so many deductions and exemptions that, even had he not enjoyed certain tax preferences he would still have been nontaxable under the regular tax computation method. Since the "no benefit exclusion" is a proposed regulation, it does not appear as a line item on Form 4625 and taxpayers take advantage of it at different places in their tax computation. In this report the convention has been to subtract it out of total tax preferences and show the result as recomputed tax preference income (Field 113). 117. LOWER BASE FOR OTHER TAXABLE INCOME - the difference between earned taxable income (Field 33) and the next higher amount which is a break in the appropriate tax rate schedule. 118. RECOMPUTED PRIOR YEAR TAX DEDUCTED - line 56, page 2, of Form 1040. 120. TOTAL TAX PREFERENCE INCOME - a computed amount equal to the sum of lines 1a through 11 of Form 4625. 121. TAX PREFERENCE INCOME SUBJECT TO TAX -line 9 of Form 4625. 122. TAX PREFERENCE LESS EXCLUSION - a computed amount equal to line 4 of Form 4625 minus no benefit deduction claimed (Field 116). 123. TENTATIVE TAX AFTER CREDITS - a computed amount comparable to line 19 of Form 4625 (takes account of no benefit deduction claimed). 124. TAX PREFERENCE EXCLUSION - line 3 of Form 4625. 125. CAPITAL GAINS TAX PREFERENCE - line 1i of Form 4625. 126. LONG-TERM GAINS FROM INSTALLMENT SALES - line 47, Part IV, Schedule D of Form 1040. 127. CREDIT FOR FEDERAL TAX ON GASOLINE - line 62, Part VI of Form 1040. 128. TOTAL OTHER PAYMENTS - line 64, Part VII of Form 1040. 131. OTHER TAX PRE-PAYMENTS - a computed amount equal to total other payments (Field 128) minus the sum of excess FICA withheld (Field 29) and credit for Federal tax on gasoline (Field 127). 132. TOTAL TAX LIABILITY - a computed amount equal to the sum of income tax after credits (Field 22), self-employment tax (Field 39), recomputed tax (Field 103), additional tax (Field 104) and tax on tip income (Field 105). 133. CAPITAL GAINS TAX GENERATED AT 50 PERCENT RATE - a computed amount equal to capital gains taxed at 50 percent rate (Field 87) times .50. 134. CAPITAL GAINS TAX GENERATED AT UPPER RATE - a computed amount equal to capital gains taxed at upper rate (Field 75) time .65. 135. RENTAL HOUSING ACCELERATED DEPRECIATION - line 1b(1) of Form 4625. 136. OTHER REAL PROPERTY ACCELERATED DEPRECIATION - line 1b(2) of Form 4625. 137. PERSONAL PROPERTY ACCELERATED DEPRECIATION - line 1c of Form 4625. 138. CERTIFIED POLLUTION CONTROL AMORTIZATION - line 1d of Form 4625. 139. RAILROAD ROLLING STOCK AMORTIZATION - line 1e of Form 4625. 140. STOCK OPTIONS - line if of Form 4625. 141. FINANCIAL INSTITUTIONS BAD DEBT RESERVE - line 1g of Form 4625. 143. SICK PAY ADJUSTMENT - line 41, page 2 of Form 1040. 144. MOVING EXPENSE ADJUSTMENT - line 42, page 2 of Form 1040. 145. EMPLOYEE BUSINESS EXPENSE - line 43, page 2 of Form 1040. 146. PAYMENTS TO A RETIREMENT PLAN - line 44, page 2 of Form 1040. 156. NATIONAL WEIGHT - contains national sample weight appropriate to the return.