1976 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. CSAMP 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. CAPTRT 9. RESERVED 10. OTITRT 11. RESERVED 12. OTUPRT 13. RESERVED 14. TSAMP 15. RESERVED 16. TXRT 17. RESERVED 18. SELG 19. RESERVED 20. RESERVED 21. RESERVED 22. RESERVED 23. RESERVED 24. RESERVED 25. RESERVED 26. BANK 27. CSELI 28. DEPINC 29. ELECT 30. FDED 31. F4683 32. RESERVED* 33. GTCR 34. RESERVED 35. MARS 36. RESERVED 37. PTXPX 38. RESERVED 39. REJECT 40. SCHCF 41. RESERVED 42. STXPX 43. TFORM 44. TXNT 45. TXST 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED *For SOI use only; may contaion values of 0 through 9 1976 INDIVIDUAL PUBLIC USE TAX FILE Fields: EXEMPTIONS 1. TAXPAYER 2. AGE 3. BLIND 4. DEPENDENT 5. TOTAL 6. RESERVED 7. RESERVED 8. RESERVED 9. RESERVED 10. RESERVED 11. SALARIES AND WAGES 12. DIVIDENDS BEFORE EXCLUSION 13. DIVIDENDS IN AGI 14. INTEREST INCOME ADJUSTMENTS 15. TOTAL 16. SICK PAY 17. PAYMENTS TO AN IRA 18. AGI OR DEFICIT (+/-) 19. INCOME TAX BEFORE CREDITS 20. INCOME TAX AFTER CREDITS 21. TOTAL TAX LIABILITY 22. TOTAL INCOME TAX 23. INCOME TAX WITHHELD 24. 1976 ESTIMATED TAX PAYMENTS 25. PAYMENTS WITH FORM 4868 26. TAX DUE AT TIME OF FILING 27. OVERPAYMENT REFUNDED 28. OVERPAYMENT CREDITED ON 1977 TAX 29. TAX PAID WITH RETURN 30. BUSINESS AND PROFESSION NET INCOME/LOSS (+/-) 31. CAPITAL GAIN DISTRIBUTIONS 32. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS 33. FULLY TAXABLE PENSIONS AND ANNUITIES NOT REPORTED ON SCHEDULE E 34. FARM NET INCOME/LOSS (+/-) 35. STATE INCOME TAX REFUNDS 36. ALIMONY RECEIVED 37. PREMATURE DISTRIBUTIONS FROM AN IRA 38. PREMATURE DISTRIBUTIONS FROM A SELF-EMPLOYED RETIREMENT PLAN 39. OTHER INCOME/LOSS (+/-)(Includes Fields 38 and 39) 40. TOTAL DEDUCTIONS 41. TAXABLE INCOME TAX CREDITS 42. ELDERLY 43. CHILD CARE 44. INVESTMENT 45. FOREIGN TAX 46. CONTRIBUTIONS TO CANDIDATES 47. WORK INCENTIVE 48. NEW RESIDENCE 49. GENERAL TAX 50. TOTAL 51. TAX FORM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT 52. MINIMUM TAX (ADDITIONAL TAT FOR TAX PREFERENCES) 53. TAX ON PREMATURE DISTRIBUTIONS FROM AN IRA 54. TAX ON PREMATURE DISTRIBUTIONS FROM A SELF-EMPLOYED RETIREMENT PLAN 55. SOCIAL SECURITY TAX ON TIPS NOT REPORTED TO EMPLOYER 56. UNCOLLECTED SOCIAL SECURITY TAX ON TIPS 57. EXCESS CONTRIBUTIONS TO AN IRA TAX 58. TOTAL OTHER TAXES 59. EXCESS SOCIAL SECURITY TAXES WITHHELD 60. CREDIT FOR FEDERAL TAX ON GASOLINE 61. TOTAL OTHER PAYMENTS ITEMIZED DEDUCTIONS 62. MEDICAL AND DENTAL 63. TAXES PAID INTEREST 64. HOME MORTGAGE 65. TOTAL 66. CONTRIBUTIONS 67. NET CASUALTY OR THEFT LOSS 68. MISCELLANEOUS 69. PRE-1970 SHORT-TERM CAPITAL LOSS CARRYOVER 70. POST-1969 SHORT-TERM CAPITAL LOSS CARRYOVER 71. NET SHORT-TERM GAIN OR LOSS AFTER CARRYOVER (+/-) 72. PRE-1970 LONG-TERM CAPITAL LOSS CARRYOVER 73. POST-1969 LONG-TERM CAPITAL LOSS CARRYOVER 74. NET LONG-TERM GAIN OR LOSS AFTER CARRYOVER (+/-) 75. NET CAPITAL GAIN OR LOSS (+/-) 76. NET LOSS BEFORE LIMITATION 77. ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS OVER SHORT TERM CAPITAL LOSSES 78. ALTERNATIVE TAX PENSIONS AND ANNUITIES 79. IN AGI 80. TOTAL 81. FULLY TAXABLE REPORTED ON SCHEDULE E 82. FULLY TAXABLE TOTAL 83. PARTIALLY TAXABLE 84. NONTAXABLE 85. RENT NET INCOME OR LOSS (+-) 86. ROYALTY NET INCOME/LOSS (+-) 87. PARTNERSHIP NET INCOME/LOSS (+-) 88. ESTATE OR TRUST NET INCOME/LOSS (+-) 89. SMALL BUSINESS CORPORATION NET INCOME/LOSS (+-) 90. MAXIMUM TAX: EARNED INCOME MAXIMUM TAX 91. EARNED NET INCOME 92. TAX PREFERENCE OFFSET 93. EARNED TAXABLE INCOME, TOTAL 94. EARNED TAXABLE INCOME TAXED AT REGULAR RATES 95. EARNED TAXABLE INCOME TAXED AT MAXIMUM RATES 96. OTHER TAXABLE INCOME 97. UNEARNED TAXABLE INCOME 98. CAPITAL GAINS OFFSET 99. MAXIMUM TAX (SMALLER) 100. ALTERNATIVE TAX: BALANCE FOR PARTIAL TAX 101. CAPITAL GAINS TAXED AT 50% RATE 102. CAPITAL GAINS TAXED AT UPPER RATES 103. ORDINARY INCOME SUBJECT TO REGULAR RATES 104. OTHER INCOME SUBJECT TO REGULAR RATES SPECIAL 10-YEAR AVERAGING 105. LUMP-SUM DISTRIBUTIONS NOT INCLUDED IN AGI 106. TOTAL LUMP-SUM DISTRIBUTIONS FROM A QUALIFIED RETIREMENT PLAN 107. TOTAL LUMP-SUM DISTRIBUTIONS AFTER DEATH BENEFIT EXCLUSION 108. ADJUSTED TOTAL TAXABLE AMOUNT 109. CAPITAL GAINS PORTION OF LUMP-SUM DISTRIBUTIONS 110. TAX ON ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTIONS 111. 10-YEAR AVERAGE: TAX ON ORDINARY INCOME - 1976 INCOME EARNED ABROAD 112. TOTAL 113. TAX EXEMPT 114. SELF-EMPLOYMENT INCOME 115. TAX GENERATED ON TAXABLE INCOME 116. INCOME SUBJECT TO TAX 117. COMPUTED REGULAR TAX EARNED INCOME CREDIT 118. SALARIES AND WAGES 119. SICK PAY EXCLUSION 120. TOTAL CREDIT 121. USED TO OFFSET INCOME TAX BEFORE CREDITS 122. USED TO OFFSET ALL OTHER TAXES 123. REFUNDABLE PORTION TAX SAVINGS 124. DUE TO: SCH. G., MAXIMUM TAX, MAX. PORTION OF MAX./ALT. TAX 125. DUE TO ALTERNATIVE TAX OR TO ALT. PORTION OF MAX./ALT. TAX 126. FROM SPECIAL INCOME AVERAGING 127. RESERVED FIELD TAX PREFERENCES 128. EXCESS ITEMIZED DEDUCTIONS 129. CAPITAL GAINS 130. STANDARD EXCLUSION 131. EXCLUSION DUE TO ALL TAXES 132. TAX PREFERENCES LESS EXCLUSION 133. TOTAL TAX PREFERENCES 134. VALUE OF FOREIGN ACCOUNTS 135. TAX PREFERENCES EXCLUDED FROM ADJUSTED GROSS INCOME 136. REGULAR INVESTMENT INTEREST 137. EXPANDED INVESTMENT INTEREST 138. TOTAL DEDUCTIONS FROM EXPANDED INCOME 139. TOTAL DEDUCTIONS FROM ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 140. INTEREST DEDUCTED FROM EXPANDED INCOME 141. INTEREST DEDUCTED FROM ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 142. INCOME TAX BEFORE CREDITS INCLUDING MINIMUM TAX 143. EXPANDED INCOME 144. ADJUSTED GROSS INCOME PLUS TAX PREFERENCES 145. ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 146. RESERVED 147. RESERVED 148. RESERVED 149. RESERVED 150. RESERVED 151. RESERVED 152. RESERVED 153. RESERVED 154. RETURN SEQUENCE NUMBER 155. RESERVED 156. INTEGER WEIGHT 157. DECIMAL WEIGHT 1976 INDIVIDUAL PUBLIC USE TAX FILE CODES DEFINITIONS Codes: 2. CSAMP -- SAMPLE CODE - STRATUM IN WHICH THE RETURN WAS CLASSIFIED PRIOR TO SELECTION IN THE SAMPLE. CODE LARGER OF ADJUSTED GROSS INCOME (AGI)/DEFICIT OR LARGEST SPECIFIC INCOME ITEM (LSII) REGULAR SAMPLE NON-BUSINESS OR FARM RETURNS FARM RECEIPTS 11 UNDER $10,000 UNDER $20,000 12 UNDER $10,000 $20,000 UNDER $50,000 12 $10,000 UNDER $15,000 UNDER $50,000 13 UNDER $15,000 UNDER $100,000 13 $15,000 UNDER $20,000 UNDER $100,000 14 UNDER $20,000 UNDER $500,000 14 $20,000 UNDER $50,000 UNDER $500,000 15 UNDER $50,000 UNDER $750,000 15 $50,000 UNDER $100,000 UNDER $750,000 16 UNDER $100,000 $750,000 UNDER $1,000, 000 16 $100,000 UNDER $200,000 UNDER $1,000,000 17 UNDER $200,000 $1,000,000 UNDER $5,000,000 17 $200,000 UNDER $500,000 UNDER $5,000,000 18 $200,000 AND OVER 1/ ANY AMOUNT 19 UNDER $500,000 $5,000,000 OR MORE 19 $500,000 AND OVER ANY AMOUNT REGULAR SAMPLE BUSINESS AND FARM BUSINESS RETURNS RECEIPTS OR BUSINESS RECEIPTS ONLY 21 UNDER $10,000 UNDER $20,000 22 UNDER $10,000 $20,000 UNDER $50,000 22 $10,000 UNDER $15,000 UNDER $50,000 23 UNDER $15,000 $50,000 UNDER $100,000 23 $15,000 UNDER $20,000 UNDER $100,000 23 $15,000 UNDER $20,000 UNDER $100,000 24 UNDER $20,000 $100,000 UNDER $250,000 24 $20,000 UNDER $30,000 UNDER $250,000 25 UNDER $30,000 $250,000 UNDER $500,000 25 $30,000 UNDER $50,000 UNDER $500,000 26 UNDER $50,000 $500,000 UNDER $750,000 26 $50,000 UNDER $100,000 UNDER $750,000 27 UNDER $100,000 $200,000 UNDER $1,000 000 27 $100,000 UNDER $200,000 UNDER $1,000,000 28 UNDER $200,000 $1,000,000 UNDER $5,000, 000 28 $200,000 UNDER $500,000 UNDER $5,000,000 29 $200,000 AND OVER 1/ ANY AMOUNT 30 UNDER $500,000 $5,000,000 AND OVER 30 $500,000 AND OVER ANY AMOUNT 1/ BASED ON AGI ONLY, AND CONTAINS NONTAXABLE RETURNS ONLY (RETURNS WITH NO INCOME TAX AFTER CREDITS AND NO MINIMUM TAX) 8. CAPTRT - CAPITAL GAINS, LOWER RATE - 0 OR 14 - 70 10. OTITRT - ORDINARY TAXABLE INCOME, LOWER RATE - 0 OR 51 - 70 11. OTUTRT - ORDINARY TAXABLE INCOME, UPPER RATE - 0 OR 14 - 70 12. TSAMP - TAX MODEL SAMPLE CODE - NON-BUSINESS OR FARM RETURNS SELECTED ON AGI OR LSII 11 UNDER $10,000 12 $10,000 UNDER $15,000 13 $15,000 UNDER $20,000 14 $20,000 UNDER $50,000 15 $50,000 UNDER $100,000 16 $100,000 UNDER $200,000 17 $200,000 UNDER $500,000 ONLY TAXABLES 18 $200,000 OR MORE ONLY NONTAXABLES 19 $500,000 OR MORE ONLY TAXABLES BUSINESS RETURNS SELECTED ON AGI OR LSII 21 UNDER $10,000 22 $10,000 UNDER $15,000 23 $15,000 UNDER $20,000 24 $20,000 UNDER $30,000 25 $30,000 UNDER $50,000 26 $50,000 UNDER $100,000 27 $100,000 UNDER $200,000 28 $200,000 UNDER $500,000 ONLY TAXABLES 29 $200,000 OR MORE ONLY NONTAXABLES 30 $500,000 OR MORE ONLY TAXABLES 16. TXRT - MARGINAL TAX RATE - 0 OR 14-70 18. SELG - GROUP WEIGHTING SELECT CODE 00 - 99 26. BANK - FOREIGN BANK ACCOUNTS NO QUESTION ON FORM . . . . . . . . . . . 0 BANK, YES/TRUST, YES . . . . . . . . . . .1 BANK, YES/TRUST, NO .. . . . . . . . . . . 2 BANK, NO/TRUST, YES . . . . . . . . . . . .3 BANK, NO/TRUST, NO . . . . . . . . . . . . 4 BANK, YES/TRUST, NO RESPONSE . . . . . . . .5 BANK, NO/TRUST, NO RESPONSE . . . . . . . 6 BANK, NO RESPONSE/TRUST, YES . . . . . . . 7 BANK, NO RESPONSE/TRUST, NO . . . . . . . . 8 NO RESPONSE TO EITHER QUESTION . . . . . .9 27. SELECTION ITEM - 0 AGI (DEFICIT) 1 BUSINESS RECEIPTS 2 SALARIES AND WAGES 3 DIVIDENDS 4 INTEREST 5 BUSINESS PROFIT OR LOSS 6 FARM PROFIT OR LOSS 7 SCHEDULE E INCOME OR LOSS 8 SCHEDULE D INCOME OR LOSS 9 MISCELLANEOUS INCOME OR LOSS 28. DEPINC - DEPENDENT WITH UNEARNED INCOME 0 BOX NOT CHECKED 1 BOX CHECKED 2 NO BOX ON FORM 29. ELECT - PRESIDENTIAL ELECTION FUND NO BOXES CHECKED . . . . . . . . . . . .0 1 "YES" BOX CHECKED . . . . . . . . .1 2 "YES" BOXES CHECKED .. . . . . . . 2 ONLY THE "NO" BOXES CHECKED . . . . . 8 30. FDED - FORM OF DEDUCTION CODE: ITEMIZED DEDUCTION . . . . . . . . .1 STANDARD DEDUCTION . . . . . . . .2 LOW INCOME ALLOWANCE . . . . . . .3 NO AGI . . . . . . . . . . . . . .4 31. F4683 - FORM 4683: NO FORM 4863 ATTACHED . . . . . . . .0 SIGNATURE AUTHORITY ONLY . . . . . . 1 FINANCIAL INTEREST NOT EXCESS 10,000.2 FINANCIAL INTEREST EXCEEDING $10,000 VALUE NOT INDICATED . . . .3 FOREIGN TRUST GRANTORS ONLY . . . . .4 FINANCIAL INTEREST EXCEEDING $10,000 - VALUE INDICATED . . . . . . . . . . .5 33. GTCR - GENERAL TAX CREDIT NO GENERAL TAX CREDIT . . . . . . . . . . .0 TAXABLE INCOME CREDIT . . . . . . . . . . .1 PERSONAL EXEMPTION CREDIT . . . . . . . . .2 35. MARS - MARITAL STATUS 1 SINGLE 2 MARRIED FILING JOINT 3 MARRIED FILING SEPARATELY AND NOT CLAIMING A SPOUSE EXEMPTION 4 UNMARRIED HEAD OF HOUSEHOLD AND NO NAME WRITTEN ON LINE 5 WIDOW(ER) WITH DEPENDENT CHILD (SURVIVING SPOUSE) 6 MARRIED FILING SEPARATELY AND CLAIMING A SPOUSE EXEMPTION 7 UNMARRIED HEAD OF HOUSEHOLD AND NAME WRITTEN ON LINE 37. PTXPX - PRIMARY TAXPAYER EXEMPTION: REGULAR . . . . . . . . . . . . . . . . .1 AGE . . . . . . . . . . . . . . . . . . 2 AGE AND BLIND . . . . . . . . . . . . . 3 BLIND . . . . . . . . . . . . . . . . . 4 39. REJECT 0 Accepted return 1 No reason for filing 2 Amended return 3 All other returns 40. SCHCF -- SCHEDULE C OR F INDICATOR - 0 Neither Schedule C nor F present 1 Schedule C present only 2 Schedule F present only 3 Schedule C and F present, Schedule C gross larger 4 Schedule C and F present, Schedule F gross larger 42. STXPX - SECONDARY TAXPAYER EXEMPTION: NO SECONDARY TAXPAYER . . . . . . . . 0 REGULAR . . . . . . . . . . . . . . . 1 AGE . . . . . . . . . . . . . . . . . 2 AGE AND BLIND. . . . . . . . . . . . .3 BLIND . . . . . . . . . . . . . . . . 4 43. TFORM -- FORM OF RETURN FORM 1040 . . . . . . . . . . . . . . . 1 FORM 1040A. . . . . . . . . . . . . . . 2 44. TXNT -- TAXABLE OR NONTAXABLE RETURNS 1 Taxable returns 2 Nontaxable returns 45. TXST -- TAX STATUS 1 Normal tax - regular 2 Income averaging - Schedule G 3 Capital gains - Schedule D 4 Maximum tax - regular 5 Maximum tax - alternative 6 Special income averaging 7 No tax computation 8 Minimum tax - no income tax before credits 1976 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN THE TAPE FILE (LINE REFERENCE TO THE 1976 FORM 1040 ALSO APPLY TO THE 1976 FORM 1040A UNLESS OTHERWISE SPECIFIED) Fields: 1. TAXPAYER EXEMPTIONS 1/ LINE 6A OF FORM 1040 2. AGE EXEMPTION 1/ LINE 6E OF FORM 1040 3. BLIND EXEMPTIONS 1/ LINE 6E OF FORM 1040 4. DEPENDENT EXEMPTIONS 1/ LINE 6C PLUS 6D OF FORM 1040 5 . TOTAL EXEMPTIONS 1/ LINE 6F OF FORM 1040 11. SALARIES AND WAGES LINE 9 OF FORM 1040 12. DIVIDENDS BEFORE EXCLUSION LINE 10A OF FORM 1040 13. DIVIDENDS IN ADJUSTED GROSS INCOME LINE 10C OF FORM 1040 14. INTEREST INCOME LINE 11 OF FORM 1040 15. TOTAL ADJUSTMENTS LINE 14 OF FORM 1040 16. DISABILITY INCOME EXCLUSION LINE 15B OF FORM 1040 17. PAYMENTS TO AN INDIVIDUAL RETIREMENT ACCOUNT ADJUSTMENT LINE 40A OF FORM 1040 18. ADJUSTED GROSS INCOME LESS DEFICIT LINE 15C OF FORM 1040, LINE 12 OF FORM 1040A 19. INCOME TAX BEFORE CREDITS LINE 16 OF FORM 1040 20. INCOME TAX AFTER CREDITS LINE 20 OF FORM 1040, LINE 19 OF FORM 1040A 21. TOTAL TAX LIABILITY LINE 22 OF FORM 1040, LINE 19 OF FORM 1040A 22. TOTAL INCOME TAX A COMPUTED AMOUNT EQUAL TO INCOME TAX AFTER CREDITS (FIELD 20) PLUS MINIMUM TAX (FIELD 52) 23. INCOME TAX WITHHELD LINE 23A OF FORM 1040, LINE 20A OF FORM 1040A 24. 1976 ESTIMATED TAX PAYMENTS LINE 23B OF FORM 1040, LINE 20B OF FORM 1040A 25. AMOUNT PAID WITH FORM 4868 LINE 23D OF FORM 1040 26. TAX DUE AT TIME OF FILING LINE 24 OF FORM, LINE 22 OF FORM 1040A 27. OVERPAYMENT REFUNDED LINE 27 OF FORM 1040, LINE 24 OF FORM 1040A 28. OVERPAYMENT CREDITED TO 1977 TAX LINE 28 OF FORM 1040, LINE 25 OF FORM 1040A 29. TAX PAID WITH RETURN LINE 24 OF FORM 1040, LINE 22 OF FORM 1040A 30. BUSINESS OR PROFESSION NET INCOME OR LOSS LINE 29 OF FORM 1040 31. CAPITAL GAIN DISTRIBUTIONS NOT REPORTED ON SCHEDULE D LINE 30B OF FORM 1040 NOTE: THIS FIELD HAS BEEN INCORPORATED INTO THE APPROPRIATE SCHEDULE D CAPITAL GAIN FIELDS 32. SALES OF PROPERTY "OTHER" THAN CAPITAL ASSETS LINE 31 OF FORM 1040 33. FULLY TAXABLE PENSIONS & ANNUITIES NOT REPORTED ON SCHEDULE E LINE 32B OF FORM 1040 34. FARM NET INCOME OR LOSS LINE 33 OF FORM 1040 35. STATE INCOME TAX REFUNDS LINE 34 OF FORM 1040 36. ALIMONY RECEIVED LINE 35 OF FORM 1040 37. PREMATURE DISTRIBUTIONS FROM AN INDIVIDUAL RETIREMENT ACCOUNT LINE 36 OF FORM 1040 38. PREMATURE DISTRIBUTIONS FROM A SELF-EMPLOYED RETIREMENT LINE 36 OF FORM 1040 39. OTHER INCOME OR LOSS LINE 36 OF FORM 1040 40. TOTAL DEDUCTIONS LINE 44 OF FORM 1040, LINE 13B OF FORM 1040A 41. TAXABLE INCOME LINE 47 OF FORM, LINE 15 OF FORM 1040A 42. ELDERLY CREDIT LINE 48 OF FORM 1040 43. CHILD CARE CREDIT LINE 49 OF FORM 1040 44. INVESTMENT CREDIT LINE 50 OF FORM 1040 45. FOREIGN TAX CREDIT LINE 51 OF FORM 1040 46. CONTRIBUTIONS TO CANDIDATES FOR PUBLIC OFFICE CREDIT LINE 52 OF FORM 1040, LINE 18B OF FORM 1040A 47. WORK INCENTIVE CREDIT LINE 53 OF FORM 1040 48. CREDIT FOR PURCHASE OF NEW PRINCIPAL RESIDENCE LINE 54 OF FORM 1040 49 GENERAL TAX CREDIT LINE 17C OF FORM 1040 50. TOTAL TAX CREDITS LINE 54 OF FORM 1040, LINE 18B OF FORM 1040A; THIS FIELD INCLUDES THE GENERAL TAX CREDIT AND THE EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS 51. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT LINE 55 OF FORM 1040 52. MINIMUM TAX (ADDITIONAL TAX FOR TAX PREFERENCES) LINE 56 OF FORM 1040 53. TAX ON PREMATURE DISTRIBUTIONS FROM AN INDIVIDUAL RETIREMENT ACCOUNT LINE 57 OF FORM 1040 54. TAX ON PREMATURE DISTRIBUTIONS FROM A SELF-EMPLOYED RETIREMENT ACCOUNT LINE 57 (MARGIN) OF FORM 1040 55. SOCIAL SECURITY TAX ON TIP INCOME NOT REPORTED TO EMPLOYER LINE 59 OF FORM 1040 56. UNCOLLECTED SOCIAL SECURITY TAX ON TIP INCOME LINE 60 OF FORM 1040 57. TAX ON EXCESS CONTRIBUTION TO AN INDIVIDUAL RETIREMENT ACCOUNT LINE 61 OF FORM 1040 58. TOTAL OTHER TAXES LINE 62 OF FORM 1040 59. EXCESS SOCIAL SECURITY TAXES WITHHELD LINE 63 OF FORM 1040, LINE 20B OF FORM 1040A 60. CREDIT FOR FEDERAL TAX ON SPECIAL FUELS, NON-HIGHWAY GASOLINE & LUBRICATING OIL LINE 64 OF FORM 1040 61. TOTAL OTHER PAYMENTS LINE 66 OF 1040 62. MEDICAL & DENTAL EXPENSE DEDUCTION LINE 10, SCHEDULE A OF FORM 1040 63. TAXES PAID DEDUCTION LINE 17, SCHEDULE A OF FORM 1040 64. HOME MORTGAGE INTEREST LINE 18, SCHEDULE A OF FORM 1040 65. INTEREST PAID DEDUCTION LINE 20, SCHEDULE A OF FORM 1040 66. CONTRIBUTIONS DEDUCTION LINE 24, SCHEDULE A 67. NET CASUALTY OR THEFT LOSS DEDUCTION LINE 29, SCHEDULE A 68. MISCELLANEOUS DEDUCTION LINE 33, SCHEDULE A 69. PRE-1970 SHORT TERM CAPITAL LOSS CARRYOVER LINE 17, PART III OF FORM 4798 OR LINE 2, PART IV OF FORM 4798 70. POST-1969 SHORT TERM CAPITAL LOSS AFTER CARRYOVER LINE 4, SCHEDULE D OF FORM 1040 OR LINE 6, PART I OF FORM 4798 OR LINE 20, PART III OF FORM 4798 71. NET SHORT TERM GAIN OR LOSS AFTER CARRYOVER LINE 5, SCHEDULE D OR LINE 3, PART IV OF FORM 4798 72. PRE-1970 LONG TERM CAPITAL LOSS CARRYOVER LINE 23, PART III OF FORM 4798 OR LINE 5, PART IV OF FORM 4798 73. POST-1969 LONG TERM CAPITAL LOSS CARRYOVER LINE 12, SCHEDULE D OR LINE 12, PART I OF FORM 4798 OR LINE 26, PART III OF FORM 4798 74. NET LONG TERM GAIN OR LOSS AFTER CARRYOVER 3/ A COMPUTED AMOUNT EQUAL TO LINE 13, SCHEDULE D OF FORM 1040 75. NET CAPITAL GAIN OR LOSS 3/ LINE 15(B)(+) OR LINE 16(B)(-), SCHEDULE D OF FORM 1040 76. NET LOSS BEFORE LIMITATION 3/ LINE 14, SCHEDULE D 77. ONE-HALF EXCESS NET LONG TERM CAPITAL GAINS OVER SHORT TERM CAPITAL LOSSES 3/ LINE 15(B)(+), SCHEDULE D 78. ALTERNATIVE TAX LINE 27, SCHEDULE D 79. PENSIONS & ANNUITIES IN ADJUSTED GROSS INCOME FIELD 33 PLUS LINE 5, SCHEDULE E 80. TOTAL PENSIONS AND ANNUITIES FIELD 33 PLUS LINE 3, SCHEDULE E 81. FULLY TAXABLE PENSIONS & ANNUITIES REPORTED ON SCHEDULE E LINE 5, SCHEDULE E IF LINE 5 EQUALS LINE 3 82. FULLY TAXABLE PENSIONS & ANNUITIES TOTAL FIELD 81 PLUS FIELD 33 83. PARTIALLY TAXABLE PENSIONS & ANNUITIES LINE 3, SCHEDULE E IF LINE 5 IS GREATER THAN ZERO AND LESS THAN LINE 3 84. NONTAXABLE PENSIONS & ANNUITIES LINE 3, SCHEDULE E IF LINE 5 EQUALS ZERO 85. RENT NET INCOME OR LOSS LINES 7, 8 AND 9, SCHEDULE E 86. ROYALTY NET INCOME OR LOSS LINE 7, SCHEDULE E 87. PARTNERSHIP NET INCOME OR LOSS LINE 12, SCHEDULE E 88. ESTATE OR TRUST NET INCOME OR LOSS LINE 12, SCHEDULE E 3/ INCLUDES CAPITAL GAIN DISTRIBUTIONS FROM 1040 (FIELD 31) 89. SMALL BUSINESS CORPORATION NET INCOME OR LOSS LINE 12, SCHEDULE E 90. MAXIMUM TAX : EARNED INCOME LINE 1 OF FORM 4726 91. MAXIMUM TAX: EARNED NET INCOME LINE 3 OF FORM 4726 92. MAXIMUM TAX: TAX PREFERENCE OFFSET LINE 8C OF FORM 4726 93. MAXIMUM TAX: EARNED TAXABLE INCOME, TOTAL A COMPUTED AMOUNT TO LINE 9 OF FORM 4726 94. MAXIMUM TAX: EARNED TAXABLE INCOME, TAXED AT REGULAR RATES A COMPUTED AMOUNT EQUAL TO LINE 10 OF FORM 4726 95. MAXIMUM TAX: EARNED TAXABLE INCOME, TAXED AT MAXIMUM RATES A COMPUTED AMOUNT EQUAL TO LINE 11 OF FORM 4726 96. MAXIMUM TAX: OTHER TAXABLE INCOME A COMPUTED AMOUNT EQUAL TO TAXABLE INCOME (FIELD 41) - EARNED TAXABLE INCOME (FIELD 93). 97. MAXIMUM TAX: UNEARNED TAXABLE INCOME A COMPUTED AMOUNT EQUAL TO FIELD 96 MINUS FIELD 92 MINUS FIELD 98 98. MAXIMUM TAX: CAPITAL GAINS OFFSET A COMPUTED AMOUNT EQUAL TO THE ABSOLUTE VALUE OF "FIELD 41 MINUS FIELD 77 MINUS FIELD 93 PLUS FIELD 92" 99. MAXIMUM TAX (SMALLER) THE SMALLER OF LINES 17 OR 33 OF FORM 4726 100. ALTERNATIVE TAX: BALANCE FOR PARTIAL TAX A COMPUTED AMOUNT EQUAL FIELD 41 MINUS FIELD 77 101. ALTERNATIVE TAX: CAPITAL GAINS TAXED AT THE 50% RATE A COMPUTED AMOUNT EQUAL TO TWICE LINE 26, SCHEDULE D OR TWICE LINE 29 OF FORM 4726 102. ALTERNATIVE TAX: CAPITAL GAINS TAXED AT UPPER RATES A COMPUTED AMOUNT EQUAL TO FIELD 77 MINUS 101 103. ALTERNATIVE TAX: ORDINARY INCOME SUBJECT TO REGULAR RATES IF THE ALTERNATIVE TAX COMPUTATION WAS USED, THIS IS A COMPUTED AMOUNT EQUAL TO FIELD 96; IF THE MAXIMUM/ALTERNATIVE TAX COMPUTATION WAS USED THIS IS A COMPUTED AMOUNT EQUAL TO FIELD 104 MINUS FIELD 102 104. ALTERNATIVE TAX: OTHER INCOME SUBJECT TO REGULAR RATES IF THE ALTERNATIVE TAX COMPUTATION WAS USED, THIS IS A COMPUTED AMOUNT EQUAL TO FIELD 96; THE MAXIMUM/ALTERNATIVE TAX COMPUTATION WAS USED, THIS IS A COMPUTED AMOUNT EQUAL TO FIELD 96 MINUS FIELD 104 105. SPECIAL 10 YEAR AVERAGING: LUMP-SUM DISTRIBUTIONS NOT INCLUDED IN AGI LINE 2 OF PART I OR LINE 2, COLUMN C, PART II 106. SPECIAL 10 YEAR AVERAGING: TOTAL LUMP-SUM DISTRIBUTIONS FROM A QUALIFIED RETIREMENT PLAN LINE 3 OF PART I OR LINE 3, COLUMN C, PART II OF FORM 4972 107. SPECIAL 10 YEAR AVERAGING: TOTAL LUMP-SUM DISTRIBUTIONS AFTER DEATH BENEFIT EXCLUSION LINE 5 OF PART I OR LINE 5, COLUMN C, PART II OF FORM 4972 108. SPECIAL 10 YEAR AVERAGING: ADJUSTED TOTAL TAXABLE AMOUNT LINE 7, PART I OR 7, PART II OF FORM 4972 109. SPECIAL 10 YEAR AVERAGING: CAPITAL GAINS PORTION OF LUMP-SUM DISTRIBUTIONS A COMPUTED AMOUNT EQUAL TO LINE 1, PART I OR LINE 1 PART II OF FORM 4972 110. SPECIAL 10-YEAR AVERAGING: TAX ON ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTIONS LINE 24, PART I OR LINE 24 PART II OF FORM 4972 111. SPECIAL 10 YEAR AVERAGING: TAX ON ORDINARY INCOME -1976 LINE 24, PART I OR LINE 26, PART II OF FORM 4972 112. INCOME EARNED ABROAD, TOTAL LINE 17, FORM 255 113. INCOME EARNED ABROAD, TAX EXEMPT AMOUNT LINE 18, FORM 2555 114. NET EARNINGS FROM SELF-EMPLOYMENT LINE 13, SCHEDULE SE OF FORM 1040 115. TAX GENERATED ON TAXABLE INCOME A COMPUTED AMOUNT EQUAL TO INCOME TAX BEFORE CREDITS (FIELD 19) MINUS ANY TAXES THAT WERE WRITTEN INTO THE MARGIN OF LINE 16 OF FORM 1040. THESE TAXES COULD HAVE BEEN ANY COMBINATION OF TAXES FROM: ACCUMULATION DISTRIBUTIONS OF TRUSTS, MULTIPLE RECIPIENT SPECIAL 10 YEAR AVERAGING, AND RECAPTURE OF PRIOR YEAR CREDIT FOR PURCHASE OF NEW PRINCIPAL RESIDENCE 116. INCOME SUBJECT TO TAX IF THE REGULAR TAX COMPUTATION WAS USED THIS EQUALS TAXABLE INCOME (FIELD 41); IF THE ALTERNATIVE TAX COMPUTATION WAS USED, THIS EQUALS THE LARGER OF TAXABLE INCOME (FIELD 41) OR ONE-HALF EXCESS NET LONG TERM CAPITAL GAINS OVER SHORT TERM CAPITAL LOSSES (FIELD 77); IF INCOME AVERAGING WAS USED, THIS EQUALS AN AMOUNT COMPUTED FOR THE STATISTICS WHICH WOULD HAVE PRODUCED THE SAME TAX UNDER THE REGULAR TAX COMPUTATION 117. COMPUTED REGULAR TAX AN AMOUNT COMPUTED FOR THE STATISTICS, ARRIVED AT BY APPLYING THE TAX RATE SCHEDULES TO TAXABLE INCOME WITHOUT REGARD TO THE TYPE OF COMPUTATION USED BY THE TAXPAYER 118. EARNED INCOME CREDIT SALARIES & WAGES FIELD II IF FIELD 120 IS GREATER THAN ZERO 119. EARNED INCOME CREDIT: SICK PAY EXCLUSION FIELD 16 IF FIELD 120 IS GREATER THAN ZERO 120. EARNED INCOME CREDIT: TOTAL LINE 23C OF FORM 1040, LINE 20D OF FORM 1040A 121. EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS A COMPUTED AMOUNT EQUAL TO THE LESSER OF EARNED INCOME CREDIT: TOTAL (FIELD 120) OR INCOME TAX BEFORE CREDITS MINUS ALL CREDITS EXCEPT THE EARNED INCOME CREDIT (FIELD 19 MINUS THE SUM OF FIELDS 42 THROUGH 49) 122. EARNED INCOME CREDIT USED TO OFFSET ALL OTHER TAXES A COMPUTED AMOUNT FOR RETURNS WITH NO INCOME TAX AFTER CREDITS, IT IS EQUAL TO THE LESSER OF EARNED INCOME CREDIT: TOTAL (FIELD 120) MINUS EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS (FIELD 121) OR THE SUM OF ALL TAXES (EXCEPT INCOME TAX AFTER CREDITS) INCLUDED IN TOTAL TAX LIABILITY. EARNED INCOME CREDIT USED TO OFFSET ALL OTHER TAXES WAS USED TO REDUCE TOTAL TAX LIABILITY; HOWEVER THE INDIVIDUAL COMPONENTS OF TOTAL TAX LIABILITY WERE NOT REDUCED. 123. EARNED INCOME CREDIT: REFUNDABLE PORTION A COMPUTED AMOUNT FOR RETURNS WITH NO TOTAL TAX LIABILITY, IT IS EQUAL TO EARNED INCOME CREDIT: TOTAL (FIELD 120) MINUS EARNED INCOME CREDIT USED TO OFFSET ALL OTHER TAXES (FIELD 122) MINUS EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS (FIELD 121) 124. TAX SAVINGS ON INCOME AVERAGING (SCHEDULE G OF FORM 1040) RETURNS THIS IS A COMPUTED AMOUNT EQUAL TO COMPUTED REGULAR TAX (FIELD 117) MINUS INCOME AVERAGING TAX. ON MAXIMUM/ ALTERNATIVE TAX RETURNS, THIS IS A COMPUTED AMOUNT EQUAL TO THE ALTERNATIVE TAX MINUS THE MAXIMUM/ALTERNATIVE TAX. ON MAXIMUM/REGULAR TAX RETURNS, THIS IS A COMPUTED AMOUNT EQUAL TO COMPUTED REGULAR TAX MINUS MAXIMUM/REGULAR TAX. 125. TAX SAVINGS FROM ALTERNATIVE TAX ON ALTERNATIVE TAX RETURNS, THIS IS A COMPUTED AMOUNT EQUAL TO COMPUTED REGULAR TAX MINUS THE ALTERNATIVE TAX: ON MAXIMUM/ALTERNATIVE TAX RETURNS, THIS IS A COMPUTED AMOUNT EQUAL TO COMPUTED REGULAR TAX MINUS THE ALTERNATIVE TAX 126. TAX SAVINGS FROM SPECIAL INCOME AVERAGING A COMPUTED AMOUNT EQUAL TO THE TAX THAT WOULD HAVE BEEN GENERATED BY ADDING LUMP-SUM DISTRIBUTIONS TO TAXABLE INCOME AND COMPUTING A TAX THEN SUBTRACTING THE SUM OF COMPUTED REGULAR TAX AND TAX FROM SPECIAL INCOME AVERAGING 128. EXCESS ITEMIZED DEDUCTIONS TAX PREFERENCE LINE 1A OF FORM 4625 129. CAPITAL GAINS TAX PREFERENCE LINE 1K OF FORM 4625 130. STANDARD TAX PREFERENCE EXCLUSION LINE 8 OF FORM 4625 IF LINE 8 IS LARGER THAN LINE 7 DIVIDED BY 2 131. TAX PREFERENCE EXCLUSION DUE TO ALL TAXES LINE 7 OF FORM 4625 IF LINE 7 IS LARGER THAN LINE 8 TIMES 2 132. TAX PREFERENCES LESS EXCLUSION LINE 9 OF FORM 4625 133. TOTAL TAX PREFERENCES LINE 2 OF FORM 4625 134. VALUE OF FOREIGN ACCOUNTS LINE 10 OF FORM 4683 FIELDS 135-145 WERE INCLUDED FOR A SPECIAL TABULATION PRODUCED BY THE STATISTICS DIVISION: 135. TAX PREFERENCES EXCLUDED FROM ADJUSTED GROSS INCOME 136. REGULAR INVESTMENT CREDIT 137. EXPANDED INVESTMENT CREDIT 138. TOTAL DEDUCTION FROM EXPANDED INCOME 139. TOTAL DEDUCTIONS FROM ADJUSTED GROSS INCOMELESS INVESTMENT INTEREST 140. INTEREST DEDUCTED FROM EXPANDED INCOME 141. INTEREST DEDUCTED FROM ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 142. INCOME TAX BEFORE CREDITS INCLUDING MINIMUM TAX 143. EXPANDED INCOME 144. ADJUSTED GROSS INCOME PLUS TAX PREFERENCES 145. ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 154. RETURN SEQUENCE NUMBER 156. INTEGER WEIGHT 157. DECIMAL WEIGHT