1986 INDIVIDUAL PUBLIC USE TAX FILE (CODE AND AMOUNT ELEMENT DEFINITIONS) Codes: 1. AGEX 21. F2555 41. - 50. RESERVED 2. AGIR1 22. SCHCF 3. CGIND 23. SCHE 4. CSAMP 24. RESERVED 5. CYCLE 25. SPECTX 6. RESERVED 26. STATE 1/ 7. EIC 27. TFORM 8. ELECT 28. TOTXSZ 9. FDED 29. TXNT 10. FLPDYR 30. TXRT 11. FLPDMO 31. TXST 12. F2119 32. RESERVED 13. F2441 33. XFPT 1/ 14. RESERVED 34. XFST 1/ 15. F6251 35. XOCAH 16. GENBUS 36. XOCAWH 17. MARS 37. XOODEP 18. PREP 38. XOPAR 19. PSV 39. XOTHER 1/ 20. REGION1/ 40. XTOT Fields: 1. ADJUSTED GROSS INCOME (DEFICIT) (AGI) (+/-) 2. SALARIES AND WAGES 2/ 3. INTEREST RECEIVED 4. DIVIDENDS RECEIVED 5. DIVIDEND EXCLUSION 6. DIVIDENDS INCLUDED IN AGI 7. STATE INCOME TAX REFUNDS 8. ALIMONY RECEIVED 3/ 9. BUSINESS OR PROFESSION (SCHEDULE C) NET PROFIT/LOSS (+/-) 10. NET CAPITAL GAIN OR LOSS (+/-) 11. CAPITAL GAIN DISTRIBUTIONS NOT REPORTED ON SCHEDULE D 12. SUPPLEMENTAL SCHEDULE NET GAIN OR LOSS (+/-) 13. PENSIONS AND ANNUITIES FULLY INCLUDED IN AGI 14. TOTAL PENSIONS AND ANNUITIES NOT FULLY INCLUDED IN AGI 15. PENSIONS AND ANNUITIES NOT FULLY INCLUDED IN AGI, THAT PART IN AGI 16. SCHEDULE E NET INCOME OR LOSS (+/-) 17. FARM (SCHEDULE F) NET PROFIT/LOSS (+/-) 18. GROSS UNEMPLOYMENT COMPENSATION 19. UNEMPLOYMENT COMPENSATION IN AGI 20. GROSS SOCIAL SECURITY BENEFITS 21. SOCIAL SECURITY BENEFITS IN AGI STATUTORY ADJUSTMENTS 22. MOVING EXPENSE 23. EMPLOYEE BUSINESS EXPENSE 24. PAYMENTS TO INDIVIDUAL RETIREMENT ACCOUNT (IRA) 25. PAYMENTS TO KEOGH ACCOUNTS 26. FORFEITED INTEREST PENALTY 27. ALIMONY PAID 3/ 28. DEDUCTION FOR WORKING MARRIED COUPLE 29. TOTAL SELF-EMPLOYMENT INCOME 30. SELF-EMPLOYMENT INCOME, SECONDARY TAXPAYER 31. SELF-EMPLOYMENT TAX, PRIMARY TAXPAYER 32. SELF-EMPLOYMENT TAX, SECONDARY TAXPAYER 33. EXCESS ITEMIZED DEDUCTIONS (-) / UNUSED ZBA (+) 34. CHARITABLE CONTRIBUTIONS DEDUCTION FOR NON-ITEMIZERS 35. TAX TABLE INCOME BEFORE EXEMPTIONS 36. EXEMPTION AMOUNT 37. ZERO BRACKET AMOUNT (ZBA) 38. TAXABLE INCOME (OLD CONCEPT WITHOUT ZBA) 39. TAXABLE INCOME 40. TAX GENERATED 41. COMPUTED REGULAR TAX 42. INCOME TAX BEFORE CREDITS (SOI) 43. PREDETERMINED ESTIMATED TAX PENALTY 44. INCOME SUBJECT TO TAX CREDITS 45. GENERAL BUSINESS 46. ELDERLY AND DISABLED 47. FOREIGN TAX 48. INVESTMENT (INCLUDED IN GENERAL BUSINESS CREDIT, TO CALCULATE TOTAL TAX CREDITS, ONLY USE THE GENERAL BUSINESS CREDIT) 49. POLITICAL CONTRIBUTIONS 50. CHILD CARE 51. JOBS (INCLUDED IN GENERAL BUSINESS CREDIT) 52. RESIDENTIAL ENERGY 53. RESEARCH AND EXPERIMENTATION 54. EIC USED TO OFFSET INCOME TAX BEFORE CREDITS 55. OTHER 56. TOTAL TAX CREDITS (SOI) 57. TOTAL TAX LIABILITY (SOI) 58. TOTAL INCOME TAX 59. INCOME TAX AFTER CREDITS (SOI) 60. MARGINAL TAX BASE 61. ALTERNATIVE MINIMUM TAX (SOI) 62. SELF-EMPLOYMENT TAX 63. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT 64. SOCIAL SECURITY TAX ON TIP INCOME 65. PENALTY TAX ON IRA 66. TOTAL TAX PAYMENTS (SOI) 67. INCOME TAX WITHHELD 68. ESTIMATED TAX PAYMENTS 69. AMOUNT PAID WITH FORM 4868 70. EXCESS FICA/RRTA 71. CREDIT FOR FEDERAL TAX ON SPECIAL FUELS AND OILS 72. REGULATED INVESTMENT COMPANY CREDIT 73. BALANCE DUE (OVERPAYMENT) (+/-) 74. CREDIT ELECT 75. EARNED INCOME FOR EARNED INCOME CREDIT (EIC) 76. EIC USED TO OFFSET ALL OTHER TAXES EXCEPT ADVANCE EIC 77. EIC REFUNDABLE PORTION COMBINED SCHEDULE C INCOME AND SOME DEDUCTION ITEMS: 78. TOTAL INCOME OR LOSS (+/-) 79. NET RECEIPTS (+/-) 80. COST OF GOODS SOLD AND/OR OPERATIONS 81. BUSINESS RECEIPTS (+/-) 82. TOTAL DEDUCTIONS 83. BAD DEBTS 84. CAR AND TRUCK 85. DEPLETION 86. DEPRECIATION 87. COMMISSION 88. MORTGAGE ITEMIZED DEDUCTIONS MEDICAL AND DENTAL EXPENSE DEDUCTIONS 89. TOTAL MEDICAL EXPENSE DEDUCTIONS 90. EXPENSES SUBJECT TO REDUCTION BY 5% OF AGI TAXES PAID DEDUCTIONS: 91. RESERVED 92. STATE AND LOCAL INCOME TAXES 2/ 93. REAL ESTATE TAX DEDUCTIONS 4/ 94. GENERAL SALES TAX (COMBINATION OF MOTOR VEHICLE SALES TAX DEDUCTION AND GENERAL SALES TAX DEDUCTION) 2/ 95. RESERVED 96. PERSONAL PROPERTY TAX 2/ 97. OTHER INTEREST PAID DEDUCTIONS 98. TOTAL INTEREST PAID DEDUCTION 99. HOME MORTGAGE INTEREST PAID DEDUCTION CHARITABLE CONTRIBUTIONS DEDUCTIONS 100. TOTAL CONTRIBUTIONS 101. CASH UNDER $3,000 102. CASH OF $3,000 OR MORE 103. OTHER THAN CASH 104. CARRYOVER 105. RESERVED 106. NET CASUALTY OR THEFT LOSS 107. TOTAL ITEMIZED DEDUCTIONS CAPITAL GAINS (SCHEDULE D) 108. CURRENT SHORT-TERM GAINS 109. CURRENT SHORT-TERM LOSSES 110. POST 1969 SHORT-TERM LOSS CARRYOVER 111. RESIDENCE GAIN 112. CURRENT LONG-TERM GAINS 113. CURRENT LONG-TERM LOSSES 114. POST 1969 LONG-TERM LOSS CARRYOVER 115. SCHEDULE D LONG-TERM CAPITAL GAIN DISTRIBUTIONS 116. FORM 4797 GAINS 117. RESERVED 118. EXCLUDED LONG-TERM GAINS 119. COMBINED NET CAPITAL GAINS LESS LOSS (+/-) 120. COMBINED LONG-TERM GAINS INCLUDED IN AGI SUPPLEMENTAL INCOME (SCHEDULE E) RENT AND ROYALTIES 121. FARM RENT NET INCOME OR LOSS (+/-) 122. DEPRECIATION OR DEPLETION 123. RENT NET INCOME OR LOSS (+/-) 124. ROYALTY NET INCOME OR LOSS (+/-) PARTNERSHIPS 125. TOTAL INCOME 126. TOTAL LOSS 127. PARTNERSHIP & S B C EXPENSE DEDUCTION ESTATE OR TRUST 128. TOTAL INCOME 129. TOTAL LOSS SMALL BUSINESS CORPORATION 130. TOTAL INCOME 131. TOTAL LOSS 132. WINDFALL PROFIT TAX REFUND 133. WINDFALL PROFIT TAX DEDUCTION CHILD CARE CREDIT (FORM 2441) 134. QUALIFYING INDIVIDUALS' LIMITATION 135. EARNED INCOME 136. EARNED INCOME LIMITATION 137. RESERVED DEDUCTION FOR MARRIED COUPLE 138. PRIMARY QUALIFIED EARNED INCOME 139. SELECTED QUALIFIED EARNED INCOME FORM 6251 140. ALTERNATIVE MINIMUM TAX TOTAL DEDUCTIONS 141. TOTAL TAX PREFERENCES FROM FORM 6251 142. EXCLUDED LONG-TERM CAPITAL GAINS 143. ACCELERATED DEPRECIATION COMBINED SCHEDULE C (DEDUCTIONS CONTINUED) 144. OTHER INTEREST 145. OFFICE EXPENSES 146. PENSIONS AND PROFIT SHARING PLANS 147. INSURANCE 148. RENT 149. EMPLOYEE BENEFIT PROGRAMS 150. RESERVED 151. NET WAGES 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. RETURN ID 157. RESERVED 158. RESERVED 159. DECIMAL WEIGHT 160. INTEGER WEIGHT 1/ Only for lower income returns (returns with AGI less than $200,000 and not in 100% sample) 2/ Blurred for high income returns (note: State and local income taxes is also blurred for low income returns in Wisconsin) see Introduction for a more complete explanation. 3/ Blurred for lower income returns, reserved for high income returns. 4/ Blurred for all returns. 1986 INDIVIDUAL PUBLIC USE TAX FILE CODE DEFINITIONS Codes: 1. AGEX Age Exemptions (for high income returns, AGEX values of 2 or 3 have been changed to 1): (A) No exemptions..........................................0 (B) One exemption (Primary only)...........................1 (C) One exemption (Secondary only).........................2 (D) Two exemptions.........................................3 2. AGIR1 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 3. CGIND Capital Gains Indicator (A) No capital gain/loss...................................0 (B) Capital gain present...................................1 (C) Capital loss present...................................2 4. CSAMP Corrected Sample Code: (A) Changed to high-income, taxable............................08 (B) High income, nontaxable....................................28 (C) Business, high income/loss.................................38 (D) Non-business, non-farm..................................40-48 (E) Non-business, farm......................................50-58 (F) Business................................................60-68 (G) Forms 2555 and/or 1116 attached (foreign income/tax credit).................................................80-83 5. CYCLE Cycle Code..............................................04-52 7. EIC Earned Income Credit: (A) Not present.......................................0 (B) Present...........................................1 8. ELECT President Elect Campaign Fund: (A) No boxes checked......................................0 (B) One "yes" box checked.................................1 (C) Two "yes" boxes checked...............................2 9. FDED Form of Deduction Code: (A) Itemized deduction..............................1 (B) Zero bracket amount (STANDARD)..................2 (C) No zero bracket amount or itemized deduction...3 10-11. FLPD Filing Period: (Accounting Period) (A) YR - Calendar Year ended...............................76-87 (B) MO - Month Taxpayer's year ended.......................01-12 12. F2119 Sale or Exchange of Principal Residence: (A) No Form 2119 attached......................................0 (B) Form present...............................................1 13. F2441 Child Care Credit: (A) No Form 2441 attached.......................................0 (B) One qualifying individual...................................1 (C) Two or more qualifying individuals..........................2 15. F6251 Alternative Minimum Tax: (A) No Form 6251 attached to the return...................0 (B) Form 6251 attached to the return......................1 16. GENBUS General Business Credit (A) None of the components of the credit are present.........0 (B) Credit based on jobs credit only.........................1 (C) Credit based on alcohol fuel credit only.................2 (D) Credit based on investment credit only...................3 (E) Credit based on ESOP credit only.........................4 (F) Credit based on research credit only.....................5 (G) Credit based on low income housing credit only...........6 (H) Credit based on more than one of the above components....7 17. MARS Marital Status (for high income returns, MARS = 5 has been changed to MARS = 2): (A) Single..................................................1 (B) Married filing a joint return...........................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. PREP Tax Preparer (A) No preparer other than taxpayer.................0 (B) Return prepared by paid tax preparer............1 (C) IRS prepared return.............................2 (D) IRS reviewed return.............................3 (E) Voluntary Income Tax Assistance prepared return.4 (F) Self help.......................................5 (G) Tax Counseling for the elderly..................6 (H) Outreach program................................7 19. PSV Primary Stratifying Variable (A) Sample Code 28 (AGI) and 38 (Schedule C net income)........................................0 (B) Positive Amounts Total.........................1 (C) Negative Amounts Total.........................2 (D) Total Receipts.................................3 (E) Form 2555......................................4 (F) Form 1116......................................5 20. REGION IRS Regions (A) Central........................................l (B) Mid-Atlantic...................................2 (C) Midwest........................................3 (D) North Atlantic.................................4 (E) Southeast......................................5 (F) Southwest......................................6 (G) Western........................................7 (H) Other Areas....................................8 21. F2555 Foreign Earned Income (A) No Form 2555 attached to the return.................0 (B) Form 2555 attached to the return....................1 22. 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 23. SCHE Schedule E Indicator (A) No Schedule Present............................0 (B) Schedule E Present.............................1 25. 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 26. 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:IO 27 Montana 54 Guam 28 Nebraska 54 Virgin Islands 27. TFORM Corrected Form of Return: (A) 1040 Return...................................0 (B) 1040A Return..................................1 (C) 1040EZ Return.................................2 28. TOTXSZ Size of Total Income Tax Returns with no total income tax.............00 $1 under $50.................................01 $50 under $100...............................02 $100 under $200..............................03 $200 under $300..............................04 $300 under $400..............................05 $400 under $500..............................06 $500 under $600..............................07 $600 under $700..............................08 $700 under $800..............................09 $800 under $900..............................10 $900 under $1,000............................11 $1,000 under $1,250..........................12 $1,250 under $1,500..........................13 $1,500 under $1,750..........................14 $1,750 under $2,000..........................15 $2,000 under $2,250..........................16 $2,250 under $2,500..........................17 $2,500 under $2,750..........................18 $2,750 under $3,000..........................19 $3,000 under $3,500..........................20 $3,500 under $4,000..........................21 $4,000 under $5,000..........................22 $5,000 under $7,500..........................23 $7,500 under $10,000.........................24 $10,000 under $25,000........................25 $25,000 under $50,000........................26 $50,000 or more..............................27 29. TXNT Taxable/Nontaxable Returns: (A) Taxable Returns...............................1 (B) Nontaxable Return.............................2 30. TXRT Marginal Tax Rate (Based on 1986 tax rate schedules).............................0, 11-50 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 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) Regular and Age...................................2 (D) Regular, Age and Blind............................3 (E) Regular and Blind.................................4 35. XOCAH Exemptions for Children Living at Home (for high income returns, XOCAH with values greater than 3 have been changed to 3): 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 or more.............................5 40. XTOT Total Exemptions: Actual number punched.....................01-99 1986 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS INCLUDED IN THE FILE The following explanations define data elements contained in the 1986 Individual Tax Model File whether or not they have been abstracted directly from a specific line of Forms 1040, 1040A, 1040EZ or the accompanying Schedules and Forms. Fields: 1. Adjusted Gross Income (Deficit) -- line 32, Form 1040; line 14, Form 1040A; line 3, Form 1040EZ. 2. Salaries and Wages -- line 7, Form 1040; line 6, Form 1040A; line 1, Form 1040EZ. 3. Interest Received -- line 8, Form 1040; line 7, Form 1040A; line 2, Form 1040EZ. 4. Dividends Received -- line 9a, Form 1040 line 8a, Form 1040A. 5. Dividend Exclusion -- line 9b, Form 1040; line 8b, Form 1040A. 6. Dividends in AGI -- line 9c, Form 1040; line 9c, Form 1040A. 7. State Income Tax Refunds -- line 10, Form 1040. 8. Alimony Received - line 11, Form 1040. 9. Business Net Profit/Loss (+/-) - line 12, Form 1040. 10. Net Capital Gain Less 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 (E11). 11. Capital Gain Distributions -- line 14, Form 1040. 12. Supplemental Schedule Net Gain or Loss (+/-) -- line 15, Form 1040. 13. Pensions and Annuities Fully Included in AGI -- line 16, Form 1040. 14. Pensions and Annuities not Fully Included in AGI -- line 17a, Form 1040. 15. Taxable Portion, Pensions and Annuities Partially Included in AGI -- line 17b, Form 1040. 16. Schedule E Net Income or Loss -- line 18, Form 1040. 17. Farm Net Profit/Loss (+/-) -- line 19, Form 1040. 18. Gross Unemployment Compensation -- line 20a, Form 1040; line 9a, Form 1040A. 19. Unemployment Compensation in AGI -- line 20b, Form 1040; line 9b, Form 1040A. 20. Gross Social Security Benefits -- line 21a, Form 1040. 21. Social Security Benefits in AGI -- line 21b, Form 1040. 22. Moving Expenses -- line 24, Form 1040. 23. Employee Business Expenses -- line 25, Form 1040. 24. Payments to IRA - line 26, Form 1040; line 11, Form 1040A. 25. Payments to Keogh Plan -- line 27, Form 1040. 26. Forfeited Interest Penalty -- line 28, Form 1040. 27. Alimony Paid -- line 29, Form 1040. 28. Deduction for Working Married Couple -- line 30, Form 1040; line 12, Form 1040A. 29. Total Self-Employment Income -- line 13, Schedule SE for primary and secondary taxpayer. 30. Total Self-Employment Income, Secondary Taxpayer -- line 13, Schedule SE for secondary taxpayer only. 31. Self-Employment Tax, Primary Taxpayer -- line 14, Schedule SE for primary taxpayer only. 32. Self-Employment Tax, Secondary Taxpayer -- line 14, Schedule SE for secondary taxpayer only. 33. Excess Itemized Deductions (Unused Zero Bracket Amount) -- line 34a, Form 1040. 34. Charitable Contributions Deduction for Nonitemizers -- line 34d, Form 1040; line 16c, Form 1040A; line 4, Form 1040EZ. 35. Tax Table Income -- line 35, Form 1040; line 17, Form 1040A; line 5, Form 1040EZ. 36. Exemption Amount -- line 36, Form 1040; line 18, Form 1040A; line 6, Form 1040EZ. 37. Zero Bracket Amount -- This amount was limited to the smaller of the statutory limit or Taxable Income (E39). 38. Taxable Income, (Old Concept without ZBA) -- 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 (E39). 39. Taxable Income -- 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 former Standard Deduction) and is thus not comparable to taxable income as shown for Tax Years prior to 1977. See (E38). 40. Tax Generated -- line 38, Form 1040: line 20, Form 1040A; line 9, Form 1040EZ. 41. 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. 42. Income Tax Before Credits -- line 40, Form 1040; line 20, Form 1040A; line 9, Form 1040EZ. 43. Predetermined Estimated Tax Penalty -- Bottom of Page 2, Form 1040. 44. Income Subject to Tax -- 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. 45. General Business Credit -- line 47, Form 1040. 46. Credit for the Elderly and Disabled -- line 42, Form 1040. 47. Foreign Tax Credit -- line 46, Form 1040. 48. Investment Credit -- line 47, Form 1040; line 1, Form 3800. 49. Political Contributions Credit -- line 43, Form 1040, line 21b, Form 1040A. 50. Child Care Credit -- line 41, Form 1040; line 21a, Form 1040A. 51. Jobs Credit -- line 47, Form 1040; line 2, Form 3800. 52. Residential Energy Credit -- line 43, Tax Year 1985 Form 1040. 53. Research and Experimentation Credit -- line 47, Form 1040, line 4, Form 3800. 54. Earned Income Credit Used to Offset Income Tax Before Credits -- This amount was computed based on the lesser of: Earned Income Credit or Income Tax Before Credits minus all credits except the Earned Income Credit. 55. Other Tax Credits -- line 48, Form 1040. 56. Total Tax Credits (SOI) -- Total credits from Form 1040 (line 44 plus line 48) or 1040A (line 22) plus the amount of Earned Income Credit used to offset Income Tax before Credits. 57. Total Tax Liability (SOI) -- The amount from line 55, Form 1040; line 23, Form 1040A; or line 9, Form 1040EZ reduced by the amount of the Earned Income Credit used to offset Income Tax Before Credits and All Other Taxes. 58. Total Income Tax -- Element (59) plus element (61). 59. Income Tax After Credits (SOI) -- Income Tax after Credits from Form 1040 or 1040A minus the amount of Earned Income Credit used to offset income tax before credits. 60. Marginal Tax Base -- This is the amount of income subject to tax at the highest tax rate applicable to the return (TXRT), using the 1986 tax rate schedules for all returns. 61. Alternative Minimum Tax -- line 51, Form 1040. 62. Self-Employment Tax -- line 50, Form 1040. 63. Tax from Recomputing Prior Year Investment Credit -- line 52, Form 1040. 64. Social Security Tax on Tips -- line 53, Form 1040. 65. Penalty Tax on IRA -- line 54, Form 1040. 66. Total Tax Payments -- Total payments from 1040 or 1040A minus the total Earned Income Credit. 67. Income Tax Withheld -- line 56, Form 1040; line 24a, Form 1040A; line 8, Form 1040EZ. 68. Estimated Tax Payments -- line 57, Form 1040. 69. Payments With Form 4868 -- line 59, Form 1040. 70. Excess FICA Withheld -- line 60, Form 1040. 71. Credit for Tax on Gas -- Line 61, Form 1040. 72. Credit from Regulated Investment Company -- line 62, Form 1040. 73. Balance Due/Total Overpayment -- line 67 or 64, Form 1040; line 27 or 26, Form 1040A; line 11 or 10, Form 1040EZ. 74. Overpayment Credited to 1986 Tax -- line 66, Form 1040. 75. Earned Income for Earned Income Credit -- This consists of all wages, any other compensation from an employer, plus all other self-employment income or losses. 76. Earned Income Credit used to offset all other taxes -- This value depends on whether the difference between EIC and EIC used to offset Income Tax Before Credit (E54) is less than the value calculated by Total Tax Liability minus Income Tax After Credits minus Advance Earned Income Credit payments. If it is less than this value, this field equals EIC minus E54. Also, E77 equals 0. If this is not true, this field equals the value calculated by Total Tax Liability minus Income Tax After Credits minus Advance Earned Income Credit payments. Also, E77 is calculated (see below). 77. Earned Income Credit Refundable Portion -- This equals EIC minus E54 minus E76 (see above for definitions and conditions). 78. Total Schedule C Income or Loss -- line 5, Schedule C. 79. Schedule C Net Receipts -- line 1c, Schedule C. 80. Cost of Goods Sold -- line 2, Schedule C. 81. Business Receipts -- Sum of lines 1c, 4a, 4b, Schedule C. 82. Total Schedule C Deductions -- line 31, Schedule C. 83. Bad Debts -- line 7, Schedule C. 84. Car and Truck Expenses -- line 9, Schedule C. 85. Schedule C Depletion -- line 11, Schedule C. 86. Schedule C Depreciation -- line 12, Schedule C. 87. Commissions -- line 10, Schedule C. 88. Schedule C Mortgage Interest -- line 17a, Schedule C. 89. Total Medical and Dental Deduction -- line 5, Schedule A. 90. Medical and Dental Expenses Subject to Reduction -- line 3, Schedule A. 92. State and Local Income Tax -- line 6, Schedule A. 93. Real Estate Tax -- line 7, Schedule A. 94. General Sales Tax -- line 8a + 8b, Schedule A. 96. Personal Property Tax -- line 9, Schedule A. 97. Other Taxes Deducted -- line 9, Schedule A. 98. Total Interest Paid Deduction -- line 14, Schedule A. 99. Home Mortgage Interest -- line 11a + 11b, Schedule A. 100. Total Contributions Deduction -- line 18, Schedule A. 101. Cash Contributions Less Than $3,000 -- line 15a, Schedule A. 102. Cash Contributions $3,000 or More -- line 15b, Schedule B. 103. Other Than Cash Contributions -- line 16, Schedule A. 104. Carryover Contributions -- line 17, Schedule A. 106. Net Casualty or Theft Loss -- line 19, Schedule A. 107. Total Itemized Deductions -- line 24, Schedule A. 108. Current Short-Term Capital Gain -- line 2a(g) + 2c(g), Schedule D. 109. Current Short-Term Capital Loss -- line 2a(f) + 2c(f), Schedule D. 110. Post-1969 Short-Term Loss Carryover -- line 6, Schedule D. 111. Long-Term Gain on Sale or Exchange of Principal Residence -- line 10, Schedule D. 112. Current Long-Term Capital Gain -- line 9a(g) + 9c(g), Schedule D. 113. Current Long-Term Capital Loss -- line 9a(f) + 9c(f), Schedule D. 114. Post-1969 Long-Term Loss Carryover -- line 15, Schedule D. 115. Schedule D Capital Gain Distributions -- line 13, Schedule D. 116. Gain from Form 4797 -- line 14, Schedule D. ll8. Combined Capital Gains (Excluded Long-Term Gains) -- Sum of Line 20, Schedule D and l.5 times Line l4, Form l040. l19. Combined Capital Gains (combined net Capital Gain Less Loss) -- Sum of Line l8, Schedule D, plus 2.5 times Line l4, Form l040. l20. Combined Capital Gains (combined Long-Term Gains Included in AGI) -- If Net Short-Term Capital Gains are positive, the difference between Line l9, Schedule D and Excluded Long-Term Gains (Ell8 above). If Net Short-Term Capital Losses, subtract Line 8, Schedule D from above. 121. Farm Rental Net Profit/Loss -- line 25, Schedule E. 122. Depreciation or Depletion -- line 19, Schedule E. 123. Rent Net Income/Loss -- Total of line 21, Schedule E for those properties with entries on line 3a, Schedule E. 124. Royalty Net Income/Loss -- Total of line 21, Schedule E for those properties with entries on line 3b, Schedule E. 125. Partnership Total Income -- line 26(f), Schedule E for properties identified as partnerships in column (b). 126. Partnership Total Loss -- line 26(e), Schedule E for properties identified as partnerships in column (b). 127. Partnership and Small Business Corp. Expense Deduction -- line 29, Schedule E. 128. Estate or Trust Total Income -- line 31(f), Schedule E. 129. Estate or Trust Total Loss -- line 31(e), Schedule E. 130. Small Business Corp. Total Income -- line 27(f), Schedule E for properties identified as Small Business Corp. in column (b). 131. Small Business Corp. Total Loss -- line 27(e), Schedule E for properties identified as Small Business Corp. in column (b). 132. Windfall Profit Tax Refund -- line 33, Schedule E. 133. Windfall Profit Tax Total Deductions -- line 34, Schedule E. 134. Qualifying Individuals' Limitations -- line 2, Form 2441; line 2, Part II, Schedule 1, Form 1040A. 135. Form 2441 Earned Income -- line 3c, Form 2441; line 3c, Part II, Schedule 1, Form 1040A. 136. Earned Income Limitation -- line 4, Form 2441; line 4, Part II, Schedule 1, Form 1040A. 138. Primary Qualifier Earned Income, Schedule W -- line 5(a), Schedule W; line 3(a), Part I, Schedule 1, Form 1040A. 139. Secondary Qualifier Earned Income, Schedule W -- line 5(b), Schedule W; line 3(b), Part I, Schedule 1, Form 1040A. 140. Alternative Minimum Tax Total Deductions -- line 2i, Form 6251. 141. Total Alternative Tax Preferences -- line 4l, Form 6251. 142. Capital Gain Deduction -- line 4b, Form 6251. 143. Accelerated Depreciation -- line 4c + 4d, Form 6251. 144. Other Schedule C Interest -- line 17b, Schedule C. 145. Office Expenses -- line 20, Schedule C. 146. Pension and Profit Sharing Plans -- line 21, Schedule C. 147. Insurance -- line 16, Schedule C. 148. Rent on Business Property -- line 22, Schedule C. 149. Employee Benefit Programs -- line 14, Schedule C. 151. Net Schedule C Wages -- line 28c, Schedule C. 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 then applied to each return.