[This was cut-and-pasted from the PDF file and formatting was lost]

 
  General Description Booklet
for the
1996 PUBLIC USE TAX FILE
Compiled by
Mike Weber
Under the direction of Peter Sailer
Chief, Special Projects Section
Individual Statistics Branch
Statistics of Income Division
Internal Revenue Service
February 12, 2001
TABLE OF CONTENTS
INTRODUCTION............................................................................................... 1
DISCLOSURE AVOIDANCE PROCEDURES....................................................2
CORE RECORD LAYOUT (CODES)................................................................ 5
CORE RECORD LAYOUT (AMOUNTS).......................................................... 6
CODE DEFINITIONS.......................................................................................... 13
EXPLANATION OF FIELDS NOT ABSTRACTED DIRECTLY FROM
TAX FORMS.................................................................................................... 21
TECHNICAL DESCRIPTION OF THE FILE........................ ............................. 25
INDIVIDUAL TAX FILE SAMPLE DESCRIPTION......................................... 26
WEIGHTED COUNTS FOR EACH FIELD..........................................................30
1996 FEDERAL TAX FORMS (WITH FIELD NUMBERS REFERENCED)......A-1
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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INTRODUCTION
The Internal Revenue Service 1996 Public Use Tax File, which contains 112,186 records, was
selected as part of the Statistics of Income program that was designed to tabulate and present
statistical information for the 120.4 million Form 1040, Form 1040A, and Form 1040EZ Federal
Individual Income Tax Returns filed for Tax Year 1996.
The Tax Files which have been produced since 1960, consist of detailed information taken
from SOI sample records. The public use versions of these sample files are sold in an unidentifiable
form, with names, Social Security Numbers (SSN), and other similar information omitted. The
primary uses made of these files have been to simulate the administrative and revenue impact of tax
law changes, as well as to provide general statistical tabulations relating to sources of income and
taxes paid by individuals.
The Individual Tax File is designed for making national level estimates. The 1996 Tax File
can be purchased through the Internal Revenue Service, Statistics of Income Division. Any questions
concerning the cost and acquisition of the current Individual Tax File should be directed to:
Daniel F. Skelly, Director
Statistics of Income Division N:ADC:R:S
Internal Revenue Service
P.O. Box 2608
Washington, DC 20013-2608
Telephone number: (202) 874-0700
Fax number: (202) 874-1198
Individual Public Use Tax Files for each of the Tax Years 1960, 1962, and 1966 through
1991 are available through the National Archives and Records Service. Questions concerning cost,
acquisition, and delivery of these historical tax model files, should be addressed to:
Reference Services
Center for Electronic Records, (NSXA)
National Archives and Records Administration
8601 Adelphi Road
College Park, MD 20740-6001
(301) 713-6630
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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The Archives order number for any of the above-mentioned historical Public Use Tax Model
Files is 374-109-(A). In addition to the order number, the requester should also specify the tax year
and version (Individual or State) of the file under consideration.
Please refer to the sections of this booklet titled "Individual Tax File Sample Description" for
a more detailed discussion of the Tax File.
DISCLOSURE AVOIDANCE PROCEDURES
To preserve the character of the microdata file while also protecting the identity of
individuals, we have incorporated the following procedural changes in the Individual Tax File.
First, to make sure that it will be impossible to know whether a given taxpayer is represented
in the sample, we have subsampled our 100 percent sample 1 at a 33 percent rate. In addition, certain
records (113) with extreme values were exempt from inclusion in the public-use file. Each of these
records would have had a 33 percent chance of selection for the file. The records that would have
been included in the file as a result of subsampling were replaced by other 100 percent sample records
without extreme values.
Second, those records that remain in our file from the 100 percent sample have been
combined with other high income returns (returns over $200,000 of AGI) for the following
processing changes:
As in past years, the State codes and all other geographic indicators have been
removed for all high income records. Other codes and fields removed for these
returns include: alimony paid, and alimony received. Also, certain codes (marital
status, and exemptions for children living at home) have been modified (see section
on Code Definitions for specific changes).
1Returns sampled at 100 percent for the Statistics of Income program include those with
total income or loss of $5,000,000 or more; those with business plus farm receipts of $50,000,000
or more; and nontaxable returns with adjusted gross incomes or expanded incomes of $200,000
or more.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Then, all of the high income returns have been sorted from largest to smallest for the
field "State and local income taxes deductions". In this field, for every three records,
in descending order, the average State and local income taxes deduction has been
determined and that value has been placed in the State and local income taxes
deduction field for each of the three records. This has been done over that part of the
sample containing non-zero values in these fields. If the last group of records
contains fewer than three, these records have been combined with the group of three
immediately before it. This method of disguising data is called "blurring".
High income returns have then been separated into 25 different classes based on
marital status, the number of children living at home, and the size of salaries and
wages. Within each of these 2 classes, returns have been sorted on salaries and
wages. This field has then been blurred over consecutive records as described above
for State and local income tax deductions. However, records have only been
averaged with other records in the same class. Therefore, records within one of the
25 classes have not been averaged with records in any of the other 24 classes. The
file was then sorted on real estate tax deductions (again, within the 25 classes), and
on Net Receipts, and the same blurring procedure was repeated on each field.2
Third, all lower income returns (records with an adjusted gross income of less than $200,000
and not from our 100 percent sample) have been blurred, nationally, for salaries and wages, alimony
paid and alimony received. Then, all lower income returns were sorted by State. After this sort, the
records were blurred for real estate tax deductions, Net Receipts, and State and local income taxes
deduction (State of Wisconsin, only, for this last item) in the same manner as described above. The
only difference between the processing of these records and that of the high income returns is that
the lower income returns have been sorted for the blurred field by individual state with no records
from two different States being combined when averaging a field over a series of records.
Fourth, for all records on the file, all fields on the file have been rounded to the four most
significant digits (e.g., $14,371 = $14,370 and $228,867 = $228,900).
Since individual records in this file may or may not contain data from just one tax return--and
never contain the full item content of any one tax return--we request that researchers make these facts
clear in publishing their findings. In particular, they should refrain from using any language that
would imply that they had access to individual taxpayers' records.
2For greater details on this and other disclosure protection techniques used by the
Statistics of Income Division, see: Strudler, Michael; Oh, H. Lock; and Scheuren, Fritz.
"Protection of Taxpayer Confidentiality on the IRS Tax Model." Statistics of Income and Related
Administrative Record Research: 1986, Internal Revenue Service.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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RECORD LAYOUT
2 Digit Codes
(all codes are 2 characters in length - PIC 99)
1. RESERVED
2. AGIR1
3. CYCLE
4. DSI
5. EFI
6. EIC
7. ELECT
8. FDED
9. FLPDYR
10. FLPDMO
11. F2441
12. F2555
13. F3800
14. F6251
15. F8582
16. F8606
17. MARS
18. PCI
19. PREP
20. PSV
21. REGION*
22. SCHB
23. SCHCF
24. SCHE
25. SPECTX
26. STATE*
27. TFORM
28. TXST
29. XBI*
30. XFPT
31. XFST
32. XOCAH
33. XOCAWH
34. XOODEP
35. XOPAR
36. XTOT
37. IE
38. MIDR
* Only present for returns that sampled at less than a 100% rate and where AGI was less than
$200,000.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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RECORD LAYOUT
Amount Fields and Large Codes
Field No Fields
Income
1. Salaries and Wages 3/
2. Taxable Interest
3. Tax-Exempt Interest Income
4. Dividends
5. State Income Tax Refunds
6. Alimony Received 2/
7. Business or Profession Net Income Less Loss (Schedule C) (+/-)
8. Sales of Capital Assets Reported on Sch. D Net Gain Less Loss in AGI (+/-)
9. Capital Gain Distributions Reported On Form 1040
10. Sales of Prop. other than Capital Assets Net Gain Less Loss (+/-)(Form 4797)
11. Taxable IRA Distribution
12. Total Pensions and Annuities
13. Pensions and Annuities in AGI
14. Schedule E Net Income Less Loss (+/-)
15. Farm Net Income Less Loss (Schedule F) (+/-)
16. Unemployment Compensation
17. Total Social Security Benefits (SOI)
18. Social Security Benefits in AGI
19. RESERVED
20. RESERVED
21. RESERVED
Statutory Adjustments
22. Payments to Individual Retirement Account (IRA) (Primary)
23. Payments to Individual Retirement Account (IRA) (Secondary)
24. Moving Expenses
25. Deduction for Self-Employment Tax
26. Self-Employed Health Insurance Deduction
27. Payments to a Keogh Plan
28. Forfeited Interest Penalty
29. Alimony Paid 2/
30. RESERVED
31. RESERVED
32. RESERVED
Note: See page 12 for this section=s footnotes.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Adjusted Gross Income
33. Adjusted Gross Income Less Deficit (AGI) (+/-)
Tax Computation
34. Standard Deduction (if used) or Itemized Deductions (whether or not used)
35. Exemption Amount
36. Taxable Income
37. Tax on Taxable Income
38. Computed Income Tax (SOI)
39. Income Tax Before Credits
40. Income Subject to Tax (SOI)
41. Marginal Tax Base (SOI)
42. Tax Generated - Tax Rate Tables (SOI)
Credits
43. Total Tax Credits (SOI)
44. Child and Dependent Care
45. Elderly or Disabled
46. Foreign Tax
47. General Business Credit
48. Other Tax Credits (Not Included in the Other Credit fields) (SOI)
49. Credit for Prior Year Minimum Tax
Other Taxes
50. Total Income Tax (SOI)
51. Income Tax after Credits (SOI)
52. Self-Employment Tax
53. Alternative Minimum Tax
54. Recapture Taxes (Includes Form 4255, Recapture Tax of Investment Credit
and Form 8611, Recapture of Low Income Housing Credit)
55. Social Security Tax on Tip Income Not Reported to Employer
56. Penalty Tax on Qualified Retirement Plans
57. Total Tax Liability (SOI)
Note: See page 12 for this section=s footnotes.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Payments
58. Income Tax Withheld
59. Estimated Tax Payments
60. Earned Income for Earned Income Credit (SOI)
61. EIC Used to Offset Income Tax Before Credits (SOI)
62. EIC Used to Offset All Other Taxes (SOI)
63. EIC Refundable Portion (SOI)
64. Amount Paid with Form 4868
65. Excess Social Security/RRTA
66. Credit for Federal Tax on Special Fuels and Oils
67. Regulated Investment Company Credit
68. Total Tax Payments (SOI)
Refund or Amount You Owe
69. Balance Due (Overpayment) (+/-)
70. Overpayment Credited to Next Year=s Tax
71. Predetermined Estimated Tax Penalty
Itemized Deductions (Schedule A):
Medical and Dental Expense Deductions
72. Medical and Dental Expenses Subject to Reduction by AGI Limit
73. Limited Medical and Dental Expenses Deduction
Taxes Paid Deductions
74. State and Local Income Taxes 1/
75. Real Estate Taxes 3/
76. RESERVED
77. RESERVED
Interest Paid Deductions
78. RESERVED
79. RESERVED
80. RESERVED
81. RESERVED
82. Total Interest
Note: See page 12 for this section=s footnotes.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Gifts to Charity
83. Cash Contributions
84. Other than Cash Contributions
85. RESERVED
86. Contributions Deduction, Total
Miscellaneous Deductions (Subject to 2% Limitation)
87. Net Limited Miscellaneous Deductions
88. Unreimbursed Employee Business Expense
89. Tax Preparation Fees
90. Total Miscellaneous Deductions Subject to AGI Limitation
Other
91. Casualty or Theft Loss
92. RESERVED
93. RESERVED
Itemized Deduction Limitation
94. Itemized Deduction Limitation (SOI)
Interest and Dividend Income (Schedule B)
95. Nontaxable Distributions
Combined Schedule C Income and Some Deduction Items
96. Net Receipts (+/-)3/
97. Cost of Goods Sold And/or Operations
98. RESERVED
99. RESERVED
100. Car and Truck Expenses
101. Commissions and Fees
102. Depreciation
103. Insurance
104. Mortgage Interest
105. Other Interest
106. Office Expenses
107. Rent - Other Business Property
108. Wages (Less Jobs Credit)
109. Total Expenses 4/
110. RESERVED
Note: See page 12 for this section=s footnotes.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Capital Gains (Schedule D)
111. Short-Term Gains
112. Short-Term Losses (Before Carryover)
113. RESERVED
114. Long Term Gain from Other Forms Carried To Schedule D
115. Long Term Loss from Other Forms Carried To Schedule D
116. Schedule D Capital Gain Distributions
117. Long-Term Gain
118. Long-Term Losses (Before Carryover)
119. RESERVED
Supplemental Income and Loss (Schedule E)
Rental Real Estate and Royalties
120. Total Rents Received
121. Total Royalties Received
122. Rental Expenses: Mortgage Interest
123. Rent/Royalty Expenses Other Interest
124. Royalty Depletion
125. Rental Depreciation
126. Rent Net Income or Loss (+/-)
127. Royalty Net Income or Loss (+/-)
128. Deductible Rental Real Estate Loss
129. RESERVED
130. Rent/Royalty Net Income
131. Rent/Royalty Net Loss
Partnerships
132. Total Passive Income
133. Total Non-Passive Income
134. Total Passive Loss
135. Total Non-Passive Loss
136. Partnership Section 179 Expense Deduction
Note: See page 12 for this section=s footnotes.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Small Business Corporation
137. Total Passive Income
138. Total Non-Passive Income
139. Total Passive Loss Allowed
140. Total Non-Passive Loss
141. Combined Partnership and S Corporation Net Income/Loss (+/-)
142. S-Corp. Section 179 Expense Deduction
Estate or Trust
143. Total Income
144. Total Loss
Farm Rental
145. Farm Rent Net Income or Loss (Not included in any other rent field) (+/-)
Schedule SE - Self Employment Income
146. Net Earnings from Self-Employment, Total (SOI)
147. Net Earnings from Self-Employment, Secondary Taxpayer (SOI)
Child Care Credit (Form 2441)
148. Qualifying Expenses Limitation
149. Earned Income Limitation (SOI)
150. Qualified Expenses Limited to Earned Income (SOI)
General Business Credit (Form 3800)
151. Investment (Included in General Business Credit)
152. Jobs (Included in General Business Credit)
153. Alcohol Used as Fuel (Included in General Business Credit)
154. Increasing Research Activities (Included in General Business Credit)
155. Low Income Housing (Included in General Business Credit)
Investment Interest Expense Deduction (Form 4952)
156. Disallowed Investment Interest Expense to be Carried Forward
157. Investment Interest Expense
158. Amount Elected for Inclusion in Investment Income
Note: See page 12 for this section=s footnotes.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Alternative Minimum Tax Computation (Form 6251)
159. Accelerated Depreciation
160. Combined Tax Preferences (SOI)
161. Net Operating Loss Tax Preference (SOI)
162. RESERVED
163. Total Adjustments and Preferences less other adjustments (+/-)
164. Tentative Alternative Minimum Taxable Income
165. Alternative Tax Foreign Tax Credit
Passive Activity Loss Limitation (Form 8582)
166. Total Current Year Passive Net Income (SOI)
167. Total Current Year Passive Net Losses (SOI)
168. Total Losses Allowed from All Passive Activities for 1995
169. RESERVED
Minimum Tax Credit (Form 8801)
170. RESERVED
171. Minimum Tax Credit Carryforward to 1997
Miscellaneous Codes
172. Return Id
173. RESERVED
174. RESERVED
175. Decimal Weight
176. Sample Count
177. Population Count
178. Sample Code
179. Marginal Tax Rate Code (SOI)
180. RESERVED
1/Blurred for high income returns (note: State and local income taxes deduction is also
blurred for low income returns in Wisconsin); See the section on Disclosure Avoidance
Procedures for a more complete explanation.
2/ Blurred for lower income returns, reserved for high income returns.
3/ Blurred for all returns.
4/ For Schedule C-EZ filers, no detail is available for this field.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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CODE DEFINITIONS
1. RESERVED
2. AGIR1 Adjusted Gross Income (AGI) Range:
No AGI (includes deficit) ............................................................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. CYCLE CYCLE
Individual Master File return posting cycle (week) code .......04-52
(Each number represents the nth week of the year)
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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4. DSI Dependent Status Indicator:
(A) Taxpayer not being claimed as a dependent on another
tax return.............................................................................0
(B) Taxpayer claimed as a dependent on another tax return.........1
5. EFI Electronic Filing Indicator:
(A) Return not filed electronically ..............................................0
(B) Return filed electronically ....................................................1
6. EIC Earned Income Credit Code:
(A) No children claimed.............................................................0
(B) One child claimed ................................................................1
(C) Two children claimed...........................................................2
(Note: This field does not indicate whether the Earned Income Credit was claimed)
7. ELECT President Elect Campaign Fund Boxes:
(A) No "yes" boxes checked .......................................................0
(B) One "yes" box or both "yes" & "no" boxes checked) .............1
(C) Two "yes" boxes checked .....................................................2
8. FDED Form of Deduction Code:
(A) Itemized deductions.............................................................1
(B) Standard deduction..............................................................2
(C) Taxpayer did not use itemized or standard deduction ...........3
Note: Unused total itemized deductions may be shown in field 34 if provided by the taxpayer.
9. FLPDYR Filing (Accounting), Year:
Tax Year .............................................................................01-97
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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10. FLPDMO Filing (Accounting) Period:
Month Taxpayer's year ended...............................................01-12
11. F2441 Form 2441, Child Care Credit Qualified Individual:
(A) No Form 2441 attached to return.........................................0
(B) Number of qualifying individuals.......................................1-9
NOTE: For high income returns with values greater than 3, this code was set equal to 3
12. F2555 Form 2555, Foreign Earned Income:
(A) No Form 2555 attached to the return....................................0
(B) Number of Forms 2555 attached .......................................1-2
13. F3800 Form 3800, General Business credit:
(A) No Form 3800 attached to return.........................................0
(B) Form 3800 attached to return...............................................1
14. F6251 Form 6251, Alternative Minimum Tax:
(A) No Form 6251 attached to the return....................................0
(B) Form 6251 attached to the return..........................................1
15. F8582 Form 8582, Passive Activity Loss Limitation:
(A) No Form 8582 attached to return...........................................0
(B) Form 8582 attached to return.................................................1
16. F8606 Form 8606, Nondeductible IRA Contributions:
(A) No Form 8606 attached to return............................................0
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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(B) Number of Forms 8606 attached to return............................1-2
17. MARS Marital (Filing) Status:
(A) Single .....................................................................................1
(B) Married filing a joint return .....................................................2
(C) Married filing separately & not claiming a spousal exemption ..3
(D) Head of household..................................................................4
(E) Widow(er) with dependent child (surviving spouse).................5
NOTE: For high income returns with values equal to 5, this code was set equal to 2.
18. PCI Form 1040PC indicator
(A) Return not filed as Form 1040PC ............................................0
(B) Return filed as Form 1040PC .................................................1
19. PREP Tax Preparer:
(A) No preparer other than taxpayer indicated on the form ............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
20. PSV Primary Stratifying Variable:
(A) Positive Income GT OR EQ to Negative Income ....................1
(B) Negative Income GT Positive Income .....................................2
21. REGION IRS Regions:
(A) Northeast................................................................................1
(B) Southeast................................................................................2
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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(C) Midstates ................................................................................3
(D) Western ..................................................................................4
NOTE: For high income returns this code was set equal to zero.
22. SCHB Schedule B Indicator:
(A) No Schedule B attached to return............................................0
(B) Schedule B attached to return .................................................1
23. 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
24. SCHE Schedule E Indicator:
(A) No Schedule E attached to the return......................................0
(B) Schedule E attached to the return............................................1
25. SPECTX Special Tax Computation:
(A) No entry .................................................................................0
(B) Form 4970 tax used ................................................................1
(C) Form 4972 tax used ................................................................2
(D) Both Form 4972 and Form 4970 taxes used ...........................3
(E) Type not determinable or prior year return with any
combination of the additional taxes.........................................4
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
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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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, Puerto Rico,
25 Mississippi Puerto Rico, Virgin
26 Missouri Islands, Guam or
27 Montana U.S. Citizens Abroad
28 Nebraska
NOTE: For high income returns this code was set equal to zero.
27. TFORM Form of Return:
(A) 1040 Return .................................................................................0
(B) 1040A Return...............................................................................1
(C) 1040EZ Return.............................................................................2
(D) 1040PC Return.............................................................................3
28. TXST TAX STATUS:
(A) No tax owed and IRS did not compute tax......................................0
(B) Regular tax only, not computed by IRS ...........................................1
(C) Taxes are owed and IRS computed tax............................................2
(D) No taxes due as computed by IRS...................................................3
(E) Tax based on Form 8615, Schedule D tax has no entry....................4
(F) Form 8814 tax at children's 15% rate; Sched D tax has no entry ......5
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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(G) Form 8814 tax at children's 15% rate; Sched D tax has entry...........6
(H) Sch. D tax has an entry, no tax from Form 8615 or Form 8814 .......7
(I) Tax based on Form 8615, Schedule D tax also has an entry ..............8
29. XBI Primary or Secondary Taxpayer Blindness Indicator:
(A) Neither the primary nor secondary taxpayer is blind ......................0
(B) Either the primary or secondary taxpayer is blind ..........................1
(C) Both the primary and secondary taxpayer is blind..........................2
30. XFPT Primary Taxpayer Exemption:
(A) No exemption for primary taxpayer (dep. of another taxpayer.......0
(B) Primary taxpayer exemption..........................................................1
31. XFST Secondary Taxpayer Exemption:
(A) No secondary taxpayer or joint return filed be dependents.............0
(B) Secondary taxpayer exemption......................................................1
32. XOCAH Exemptions for Children Living at Home:
Number of children ............................................................................. 0-99
NOTE: For high income returns with values greater than 3, this code was set equal to 3.
33. XOCAWH Exemptions for Children Living Away from Home:
Number of children ............................................................................. 0-9
NOTE: For high income returns with values greater than 3 for XOCAH, this code, XOCAWH
was set equal to 0.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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34. XOODEP Exemptions for Other Dependents:
Number of other dependents ............................................................... 0-99
NOTE: For high income returns with values greater than 3 for XOCAH, this code, XOODEP
was set equal to 0.
35. XOPAR Exemptions for Parents Living at Home or Away from Home:
Number of parents ..............................................................................0-9
NOTE: For high income returns with values greater than 3 for XOCAH, this code, XOPAR was
set equal to 0.
36. XTOT Total Exemptions:
Number of exemptions........................................................................ 00-99
37. IE Itemized Deductions Election Indicator (Taxpayer elects to claim itemized
deductions even though the standard deductions amount is greater than the amount
of itemized deductions)
Taxpayer does not use itemized election option .....................................0
Taxpayer used itemized election option .................................................1
38. MDIR Married Filing Separately Itemized Deductions Requirement Indicator
Not necessary to itemize because of filing status....................................0
Necessary to itemized when filing separately .........................................1
EXPLANATION OF FIELDS NOT ABSTRACTED DIRECTLY FROM TAX FORMS
The following explanations define data fields contained in the 1996 Individual Tax File
that have not been abstracted directly from a specific line on Forms 1040, 1040A, 1040EZ, or the
accompanying schedules and forms. Field numbers not appearing in this section have been
entered on the specific lines on the forms or schedules from which the data were abstracted.
Refer to the "1996 Federal Tax Forms" section of this booklet for further information.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
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Field
Number Definition
8 NET CAPITAL GAIN OR LOSS REPORTED ON SCHEDULE D
Present when taxpayer has Capital Gains or losses and has completed Schedule D.
Reported on Form 1040 Line 13.
9 CAPITAL GAINS DISTRIBUTIONS REPORTED ON FORM 1040
Present when taxpayer has Capital Gain Distributions reported on Form 1099-DIV
(or a substitute statement) but does not need to file Schedule D for other capital
transactions. Reported on Form 1040 Line 13.
17 TOTAL SOCIAL SECURITY BENEFITS
Total Social Security Benefits for taxpayers with taxable social security benefits.
Note that taxpayers whose benefits are not taxable are not required to show any
benefits on their tax return. See Form 1040 Instructions for further details.
34 DEDUCTIONS
This is either Total Standard Deduction or Total Itemized Deductions. Only one
can appear on each return. (Note: If the taxpayer had no income, but still included
the total itemized deductions for which he/she was eligible, this amount is shown in
Field 34.)
37 TAX ON TAXABLE INCOME
This is the amount shown in Field 38 less special taxes from Form 4972 (Tax on
Lump Sum Distributions).
38 COMPUTED INCOME TAX
This is the amount arrived at by applying the Tax Rate Schedules to Taxable
Income, without regard to the type of computation used by the taxpayer.
40 INCOME SUBJECT TO TAX
For taxpayers filing current year returns, "Income Subject to Tax" is identical to
taxable income except for: those dependents paying "kiddie" tax from Form 8615;
and those returns with long-term capital gains taxed at the 28 percent rate (TXST
equals 6 or 7). For dependents filing Form 8615 (TXST = 4 or 8), this is the
income taxed at child's rate. For taxpayers with long-term capital gains, this is
only the income taxed at the regular rates (not any capital gains that were taxed at
the maximum capital gains rate of 28 percent). For prior year returns, "income
subject to tax" is computed by using the Tax Year tax rate schedule to impute a
hypothetical taxable income amount necessary to yield the given amount of tax
reported.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
22
41 MARGINAL TAX BASE
This is the amount of income subject to tax at the marginal tax rate applicable to
the return (TXRT), using the 1996 Tax Rate Schedules for all returns. (See
Income Subject to Tax).
42 TAX GENERATED
This is a computed amount arrived at by applying the Tax Rate Schedules to
Income Subject to Tax.
43 TOTAL TAX CREDITS (SOI)
Total credits from Form 1040 (line 43) or 1040A (line 24c) plus EARNED
INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS
(F61).
48 OTHER TAX CREDITS (NOT INCLUDED IN THE OTHER CREDIT
FIELDS)
The sum of the amounts for Other Tax Credits on Form 1040 line 43 for which
separate fields have not been listed.
50 TOTAL INCOME TAX
Income Tax After Credits (F51) plus Alternative Minimum Tax (F53).
51 INCOME TAX AFTER CREDITS (SOI)
Income Tax after Credits from Form 1040 (line 44) or 1040A (line 25) minus the
amount of Earned Income Credit used to offset Income Tax Before Credits. For
Form 1040EZ, which does not allow for any credits or any other taxes, this is the
same as "Total Tax Liability."
57 TOTAL TAX LIABILITY (SOI)
Total tax liability (Form 1040, line 54, Form 1040A, line 28, Form 1040-EZ, line
10) minus Advance Earned Income Credit (line 52, Form 1040) payments minus
EIC USED TO OFFSET INCOME TAX BEFORE CREDITS (F61) minus EIC
USED TO OFFSET ALL OTHER TAXES (F62) (but never less than zero).
60 EARNED INCOME FOR EARNED INCOME CREDIT
The total of earned income (salaries and wages and earned business income) used
in computing the earned income credit, as shown on line 6 of the EIC Worksheet
(page 26 of the Instructions for Form 1040). Note that this field is computed by
SOI. Taxpayers are not required to file this worksheet with their return.
61 EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
23
CREDITS
This amount is the lesser of: Total Earned Income Credit or Income Tax Before
Credits (F39) minus all credits except the Earned Income Credit.
62-63 If Total Earned Income Credit (EIC) is greater than Income Tax Before Credits
(reduced by all credits except the Earned Income Credit), the following fields are
computed:
62 - EARNED INCOME CREDIT USED TO OFFSET ALL OTHER TAXES
EXCEPT ADVANCE EIC
The lesser of:
1. Total EIC minus Earned Income Credit used to offset Income Tax
Before Credits (F61); or
2. The sum of all other taxes (fields 52 through 56), plus the following
tax items which are not shown separately: Advance EIC and
Household Employment Taxes
63 - EARNED INCOME CREDIT, REFUNDABLE PORTION
EIC minus F61 minus F62 (see above for definitions and conditions).
68 TOTAL TAX PAYMENTS
Total payments shown on the tax form, minus the total Earned Income Credit
(Form 1040 line 58 minus line 54). This is limited to zero if there is a refundable
EIC.
94 ITEMIZED DEDUCTION LIMITATION
The amount used to reduce deductible itemized deductions, as shown on line 9 of
the Itemized Deductions Worksheet (page A-5 of the Form 1040 Instructions).
98 BUSINESS RECEIPTS
Line 3 plus line 6 of Schedule C.
112 SHORT-TERM LOSSES
All short-term capital losses shown in column (f) except for the short-term capital
loss carryover.
118 LONG-TERM LOSSES
All long-term capital losses shown in column (f) except for the long-term capital
loss carryover
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
24
146 NET EARNINGS FROM SELF-EMPLOYMENT INCOME
The lesser of line 6 (net Schedule SE earnings) or 9 (maximum amount subject to
Social Security tax) on the combined Schedule SE. For the short form, Schedule
SE, this is line 4.
147 NET EARNINGS FROM SELF-EMPLOYMENT INCOME, SECONDARY
TAXPAYER
The lesser of line 6 (net Schedule SE earnings) or 9 (maximum amount subject to
Social Security tax) on the secondary taxpayer=s Schedule SE. For the short form,
Schedule SE, this is line 4.
149 EARNED INCOME LIMITATION
The smaller of line 5 or 6 (primary or secondary earned income), Form 2441.
160 COMBINED TAX PREFERENCES
Sum of the amounts on lines 3, 4, 7, 8, 9, 10, 11, 12 and 13, Form 6251. The
amounts on lines 1, 2, 5 and 6 can be determined from items on Form 1040 or
Schedule A.
161 NET OPERATING LOSS TAX PREFERENCE PLUS OTHER ADJUSTMENTS
Line 17 less line 20 plus 14, Form 6251.
163 TOTAL ADJUSTMENTS & PREFERNECES LESS OTHER ADJUSTMENTS
AND PREFERENCES
Line 15 less line 14, Form 6251
166 TOTAL CURRENT YEAR PASSIVE NET INCOME
Lines 1A + 2A, Form 8582
167 TOTAL CURRENT YEAR PASSIVE NET LOSSES
Lines 1b + 2b, Form 8582
169 PRIOR YEAR UNALLOWED LOSSES
Lines 1C + 2C, FORM 8582
172 RETURN ID
A unique number assigned for each sampled tax return during processing.
175 DECIMAL WEIGHT
This field was derived by dividing the computer population count of returns in a
sample stratum by the number of sample returns for that stratum (carried to two
decimal places). The decimal place is implied. All estimates derived from this file
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
25
must be multiplied by this decimal weight and divided by 100.
176 SAMPLE COUNT
The number of sampled tax returns found in the given sample code.
177 POPULATION COUNT
The number of tax returns in the population for a given sample code.
178 SAMPLE CODE
(A) Nonbusiness Nonfarm returns....................................... 001-024
(B) High Income Nontaxable (HINT) Returns..................... 101
(C) Expanded HINT, but not HINT...................................... 129
(D) PSAMP GE 101 and LE 124; Return is not a HINT....... 130
(E) Large Business Returns................................................... 201
(F) PSAMP GE 101 and LE 224; not a Large Business........ 230
(G) Business & Non-Business Foreign Tax Credit Returns.. 401-424
(H) Business Farm and Non-Farm Returns........................... 601-624
(I) Farm Nonbusiness Returns............................................... 801-824
Note: See Sample Description for description of sample codes
179 MARGINAL TAX RATE
Top rate from tax rate schedule that applies to income subject to tax. See
definition for field number 40 (Income Subject to Tax). Note that this field uses an
implied decimal point (39.6 is represented by 396).
TECHNICAL DESCRIPTION OF THE FILE
The Public Use file is available on CD-ROM in ASCII format. The record length is 2248
where the last byte is an end of record marker.
All codes are unsigned. The data fields are signed positive or negative, whichever is
appropriate, in the first character position of the field.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
26
Codes are 2 characters in length with leading zeros. The largest value is 99. The fields in the
file are 12 characters in length with leading zeros and with “+” or “-“ leading signs.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
27
SAMPLE DESCRIPTION
This section describes the sample design and selection, the method of estimation, the sampling
variability of the estimates, and the methodology of computing confidence intervals.
Domain of Study
The data in this file are estimates from a probability sample of unaudited Individual Income
Tax Returns, Forms 1040, 1040A, 1040EZ, 1040PC, 1040T and 1040TEL (including electronic
returns) filed by U.S. citizens and residents during Calendar Year 1997.
All returns processed during 1997 were subjected to sampling except tentative and amended
returns. Tentative returns were not subjected to sampling because the revised returns may have
been sampled later, while amended returns were excluded because the original returns had already
been subjected to sampling. A small percentage of returns were not identified as tentative or
amended until after sampling. These returns, along with those that contained no income
information, were excluded in calculating estimates. This resulted in a small difference between
the population total (120,917,968 returns) reported in Table A and the estimated total of all
returns (120,351,220 returns) generated using the Public Use Tax File. In addition, the perfection
of money amounts during Statistics of Income processing, as well as the blurring techniques used
in creation of the Public Use File, may have shifted some returns from one income class to
another, making it impossible to replicate Table A exactly from the Public Use sample.
The records found in this file are intended to represent all returns filed for Tax Year 1996.
While about 97 percent of the returns processed during Calendar Year 1997 were for Tax Year
1996, a few were for noncalendar years ending during 1996 and 1997, and some were returns for
prior years. Returns for prior years were used in place of 1996 returns received and processed
after December 31, 1997. This was done in the belief that the characteristics of returns due, but
not yet processed, could best be represented by the returns for previous income years that were
processed in 1997.
Sample Design and Selection
The sample design is a stratified probability sample, in which the population of tax returns is
classified into subpopulations, called strata, and a sample is selected independently from each
stratum. Strata are defined by:
1. Nontaxable with adjusted gross income or expanded income of $200,000 or over
and no alternative minimum tax.
2. High combined business and farm total receipts of $50,000,000 or more.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
28
3. Presence or absence of special Forms or Schedules (Form 2555, Form 1116, Form
1040 Schedule C, and Form 1040 Schedule F).
4. Total gross positive or negative income. Sixty variables are used to derive positive
and negative incomes.
5. Potential usefulness of the return for tax policy modeling. Thirty-two variables are
used to determine how useful the return is for tax modeling purposes.
Table A shows the population and sample count for each stratum after collapsing some strata
with the same sampling rates. The sampling rates range from 0.02 percent to 100 percent.
Tax data processed to the IRS Individual Master File at the Martinsburg Computing Center
during Calendar Year 1997 were used to assign each taxpayer=s record to the appropriate stratum
and to determine whether or not the record should be included in the sample. Records are
selected for the sample either if they possess certain combinations of the four ending digits of the
social security number, or if their ending five digits of an eleven-digit number generated by a
mathematical transformation of the SSN is less than or equal to the stratum sampling rate times
100,000.
Data Capture and Cleaning
Data capture for the SOI sample begins with the designation of a sample of administrative
records. While the sample was being selected, the process was continually monitored for sample
selection and data collection errors. In addition, a small subsample of returns was selected and
independently reviewed, analyzed, and processed for a quality evaluation.
The administrative data and controlling information for each record designated for this sample
was loaded onto an online database at the Cincinnati Service Center. Computer data for the
selected administrative records were then used to identify inconsistencies, questionable values,
and missing values as well as any additional variables that an editor needed to extract for each
record. The editors use a hardcopy of the taxpayer=s return to enter the required information onto
the online system. Data are also adjusted during editing in an attempt to achieve consistent
statistical definitions. For example, a taxpayer may report director=s fees on the other income line
of the Form 1040 return. If this situation was detected during editing, the amount of director=s
fees were added to the salaries and wages field.
After the completion of service center review, data were further validated, tested, and
balanced at the Detroit Computing Center. Adjustments and imputations for selected fields were
used to make each record internally consistent.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
29
Some returns designated for the sample were not available for SOI processing because other
areas of IRS needed the return at the same time. For Tax Year 1996, 0.06 percent of the sample
returns were unavailable.
Method of Estimation
Weights were obtained by dividing the population count of returns in a stratum by the number
of sample returns for that stratum. The weights were adjusted to correct for misclassified returns.
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
30
Table A.— Number of Individual Income Tax Returns in the Population and Sample by Sampling Strata for 1996
Population Sample
counts counts
Grand total 120,917,9681 112,186
Form 1040 returns only with adjusted gross income or expanded income of $200,000 and over, with no income tax after credits and no additional tax for tax preferences, total 2,3062 767
Form 1040 returns only with combined Schedule C (business or profession) total receipts of $50,000,000 and over, total 47 15
Other Returns, total 120,915,615 111,404
Degree of Population Sample Population Sample Population Sample Population Sample Population Sample
Description of the sample strata interest 3 counts counts counts counts counts counts counts counts counts counts
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Total 270,722 9,694 1,632,821 15,411 16,791,358 25,798 1,612,814 3,312 100,607,900 55,935
Indexed Negative Income 4
$10,000,000 or more All ** ** 85 27 586 193 81 27 799 265 1,551 512
$5,000,000 under $10,000,000 All ** ** 86 29 583 194 122 41 782 260 1,573 524
$2,000,000 under $5,000,000 All ** 38 ** 13 276 86 2,441 755 545 172 2,725 833 6,025 1,859
$1,000,000 under $2,000,000 All 31 10 527 76 5,290 751 1,281 178 5,164 761 12,293 1,776
$500,000 under $1,000,000 All 157 22 1,251 46 14,486 422 3,716 101 12,068 314 31,678 905
$250,000 under $500,000 All 431 37 ** ** ** 38,556 ** 337 9,688 93 26,947 218 75,622 685
$120,000 under $250,000 All 1,421 146 ** ** ** 83,449 ** 334 19,047 84 57,495 187 161,412 751
$60,000 under $120,000 All 4,814 91 ** ** ** 119,693 ** 271 21,733 47 88,700 189 234,940 598
Under $60,000 All 7,672 72 ** ** ** 359,722 ** 299 45,744 38 384,785 369 797,923 778
Indexed Positive Income 4
Under $30,000 1 -- -- -- -- -- -- -- -- 27,243,589 5,726 27,243,589 5,726
Under $30,000 2 6,213 63 103,641 36 1,914,948 581 137,603 48 30,411,674 9,787 32,574,079 10,515
Under $30,000 3-4 56,412 530 100,161 83 3,562,006 2,841 210,752 166 5,929,077 4,808 9,858,408 8,428
$30,000 under $60,000 1-2 5,148 52 138,623 42 1,803,242 583 214,681 66 19,289,410 6,185 21,451,104 6,928
$30,000 under $60,000 3-4 62,448 642 174,126 141 3,332,125 2,911 294,627 277 4,842,675 4,355 8,706,001 8,326
$60,000 under $120,000 1-3 7,116 126 272,210 85 1,681,727 575 230,501 82 8,203,987 2,824 10,395,541 3,692
$60,000 under $120,000 4 55,648 1,123 191,323 177 2,041,104 2,037 169,936 166 1,757,026 1,714 4,215,037 5,217
$120,000 under $250,000 1-3 8,593 867 157,844 185 385,654 535 114,181 151 1,123,583 1,420 1,789,855 3,158
$120,000 under $250,000 4 33,331 3,417 183,678 546 928,066 2,692 59,203 136 679,300 1,888 1,883,578 8,679
$250,000 under $500,000 All 15,897 1,506 174,222 1,079 383,654 2,430 58,670 363 390,115 2,537 1,022,558 7,915
$500,000 under $1,000,000 All 4,048 556 80,743 1,990 100,668 2,438 15,278 350 110,307 2,649 311,044 7,983
$1,000,000 under $2,000,000 All 936 312 32,267 3,800 23,826 2,812 3,842 472 32,730 3,864 93,601 11,260
$2,000,000 under $5,000,000 All 267 89 15,251 4,821 7,543 2,388 1,235 138 11,701 3,698 35,997 11,134
$5,000,000 under $10,000,000 All 67 22 4,009 1,336 1,418 472 248 83 2,222 740 7,964 2,653
$10,000,000 or more All 34 11 2,498 826 571 188 100 33 1,039 344 4,242 1,402
This population includes an estimated 566,760 returns that were excluded from other tables in this report because they contained no income information or represented amended or tentative returns identified after sampling.
This population includes 79 Form 1040 returns that were misclassified because of bad data collected during revenue processing.
Each population member is assigned a degree of interest based on how useful it is for tax modeling purposes. Degree of interest ranges from one (1) to four (4), with a one being assigned to returns that are the least
interesting, and a four being assigned to those that are the most interesting. ‘All’ refers to income classes for which returns with all four degrees of interest are assigned.
Positive and Negative Income classes are divided by a Gross Domestic Product Deflator of 1.103 to represent a base year of 1991.
** Data combined.
(Sample Codes 01-24) (Sample Codes 301-324) (Sample Codes 401-424) (Sample Codes 601-624) (Sample Codes 801-824)
Number of Returns by type of form attached
Number of returns
Description of the sample strata
but without Form 1116 Form 1040,
or Form 2555 All other forms
Form 1040,
with Schedule F
but without Form 1116
or Form 2555
Form 1040,
with Schedule C
with Form 2555
Form 1040,
with Form 1116
but without Form 2555
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
31
Weighted counts for each code field
AGIR1 CYCLE
---------------- ---------- ---------------- ---------- EFI
909,429 0 586,391 4 ---------------- ----------
2,351,018 1 920,054 5 101,397,311 0
3,283,303 2 2,354,866 6 18,953,909 1
3,188,402 3 4,959,699 7
3,132,800 4 4,873,328 8
2,916,829 5 4,324,043 9 EIC
2,591,286 6 5,778,067 10 ---------------- ----------
2,806,251 7 6,231,573 11 104,104,728 0
2,802,547 8 7,018,630 12 8,126,860 1
2,666,997 9 6,632,167 13 8,119,632 2
2,734,670 10 6,140,379 14
2,703,329 11 5,403,910 15
2,685,200 12 5,418,468 16 ELECT
2,516,895 13 6,232,668 17 ---------------- ----------
2,640,982 14 5,691,845 18 101,939,658 0
2,675,336 15 6,307,765 19 11,178,048 1
2,474,386 16 6,624,753 20 7,233,514 2
2,444,918 17 5,030,288 21
2,325,659 18 3,268,859 22
2,271,461 19 2,484,158 23 FDED
2,093,906 20 3,360,948 24 ---------------- ----------
9,725,584 21 3,110,386 25 35,414,693 1
8,061,651 22 3,152,696 26 83,996,838 2
12,549,439 23 2,864,951 27 939,689 3
9,538,694 24 1,767,958 28
14,322,850 25 1,514,988 29
5,801,421 26 1,249,059 30 FLPDYR
4,612,557 27 1,011,376 31 ---------------- ----------
1,198,674 28 677,967 32 3 83
213,816 29 314,119 33 4,663 84
110,929 30 277,734 34 7,947 85
323,105 35 5,807 86
570,448 36 6,401 87
618,483 37 4,118 88
504,710 38 8,952 89
188,274 39 5,263 90
155,113 40 24,283 91
157,666 41 46,412 92
175,105 42 156,366 93
105,044 43 597,210 94
244,105 44 1,853,883 95
535,029 45 117,624,295 96
580,720 46 5,616 97
211,302 47
101,832 48
52,013 49
94,852 50
80,660 51
43,188 52
25,474 53
DSI
---------------- ----------
109,699,012 0
10,652,208 1
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
32
FLPDMO MARS SPECTX
---------------- ---------- ---------------- ---------- ---------------- ----------
3,515 1 52,322,978 1 120,314,971 0
1,600 2 48,826,537 2 36,233 2
56 3 2,545,560 3 16 4
125 4 16,554,789 4
191 5 101,356 5
556 6 STATE
84 7 ---------------- ----------
250 8 PCI 1,596,604 0
41 9 ---------------- ---------- 1,898,147 1
37 10 112,040,354 0 309,977 2
6 11 8,310,866 1 1,941,287 3
120,344,757 12 1,065,458 4
13,584,202 5
PREP 1,803,024 6
F2441 ---------------- ---------- 1,508,511 7
---------------- ---------- 58,632,201 0 374,160 8
113,819,589 0 60,857,947 1 273,126 9
3,949,362 1 73,756 2 6,695,683 10
2,274,928 2 10,434 3 3,245,014 11
257,197 3 411,069 4 521,792 12
37,412 4 365,812 6 503,685 13
11,386 5 5,422,143 14
1,346 6 2,543,740 15
PSV 1,392,898 16
---------------- ---------- 1,122,111 17
F2555 119,028,212 1 1,751,522 18
---------------- ---------- 1,323,007 2 1,724,828 19
120,071,508 0 539,905 20
251,175 1 2,478,503 21
28,537 2 REGION 2,897,710 22
---------------- ---------- 4,343,493 23
1,878,648 0 2,303,577 24
F3800 32,530,212 1 1,008,028 25
---------------- ---------- 33,016,437 2 2,429,254 26
119,985,570 0 27,010,879 3 375,329 27
365,650 1 25,915,044 4 805,571 28
757,878 29
576,841 30
F6251 SCHB 3,634,617 31
---------------- ---------- ---------------- ---------- 726,433 32
116,343,845 0 83,579,466 0 7,784,537 33
4,007,374 1 36,771,754 1 3,306,476 34
228,126 35
5,193,770 36
F8582 SCHCF 1,370,171 37
---------------- ---------- ---------------- ---------- 1,424,080 38
116,822,330 0 101,744,979 0 5,314,602 39
3,528,890 1 16,387,293 1 460,224 40
1,652,898 2 1,680,512 41
344,911 3 387,439 42
F8606 221,138 4 2,419,463 43
---------------- ---------- 8,064,481 44
118,761,346 0 815,320 45
962,699 1 SCHE 276,001 46
627,175 2 ---------------- ---------- 2,914,626 47
105,658,059 0 2,696,271 48
14,693,161 1 702,609 49
2,419,651 50
198,079 51
539,730 52
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
33
TFORM
---------------- ---------- XOCAWH
66,265,026 0 ---------------- ----------
24,579,174 1 119,516,618 0
21,196,154 2 571,717 1
8,310,866 3 195,327 2
56,314 3
8,118 4
TXST 3,126 5
---------------- ----------
23,642,863 0
93,485,105 1 XOODEP
94,099 2 ---------------- ----------
194,449 3 118,019,706 0
362,109 4 1,727,080 1
135,369 5 465,488 2
43,229 6 104,660 3
2,391,325 7 20,694 4
2,672 8 9,343 5
4,231 6
10 8
XBI 8 19
---------------- ----------
120,064,860 0
282,528 1 XOPAR
3,832 2 ---------------- ----------
118,587,421 0
1,468,968 1
XFPT 281,089 2
---------------- ---------- 10,607 3
10,658,434 0 3,136 4
109,692,786 1
XTOT
XFST ---------------- ----------
---------------- ---------- 10,655,327 0
71,525,351 0 43,304,269 1
48,825,868 1 32,111,239 2
15,395,441 3
12,237,226 4
XOCAH 4,713,084 5
---------------- ---------- 1,413,654 6
78,927,599 0 359,485 7
18,773,795 1 103,830 8
15,583,432 2 25,097 9
5,249,507 3 21,292 10
1,352,528 4 6,908 11
325,631 5 1,103 12
81,629 6 3,256 13
29,524 7 8 21
16,702 8
6,584 9
1,036 10 IE
3,253 11 ---------------- ----------
120,313,768 0
37,451 1
MIDR
---------------- ----------
119,752,215 0
599,005 1
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
34
Weighted counts for each amount field
F1 F13 F28 F43
---------------- ---------------- ---------------- ----------------
3,377,471,487,015 238,750,610,989 167,489,780 11,235,692,612
F2 F14 F29 F44
---------------- ---------------- ---------------- ----------------
164,583,903,645 174,671,125,223 4,066,482,490 2,531,380,181
F3 F15 F33 F45
---------------- ---------------- ---------------- ----------------
47,913,603,247 (7,069,366,810) 4,534,209,130,085 31,835,322
F4 F16 F34 F46
---------------- ---------------- ---------------- ----------------
103,439,343,195 19,326,985,194 1,005,697,368,769 3,499,325,642
F5 F17 F35 F47
---------------- ---------------- ---------------- ----------------
12,761,860,135 130,679,170,031 598,861,059,099 728,461,287
F6 F18 F36 F48
---------------- ---------------- ---------------- ----------------
4,421,577,258 53,202,710,159 3,087,831,390,821 216,509,707
F7 F22 F37 F49
---------------- ---------------- ---------------- ----------------
177,051,439,698 6,207,593,638 665,727,030,596 665,317,259
F8 F23 F38 F50
---------------- ---------------- ---------------- ----------------
245,604,688,348 2,420,233,500 681,589,464,040 657,476,124,035
F9 F24 F39 F51
---------------- ---------------- ---------------- ----------------
5,841,315,749 1,681,407,500 665,875,178,130 654,639,931,941
F10 F25 F40 F52
---------------- ---------------- ---------------- ----------------
(2,281,238,727) 14,043,688,067 2,917,205,244,365 28,094,030,977
F11 F26 F41 F53
---------------- ---------------- ---------------- ----------------
45,505,285,565 2,785,403,904 1,595,738,010,629 2,826,228,367
F12 F27 F42 F54
---------------- ---------------- ---------------- ----------------
344,784,365,172 8,979,860,652 617,823,042,606 45,315,479
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
35
F55 F68 F87 F104
---------------- ---------------- ---------------- ----------------
32,099,967 707,185,002,976 33,963,913,127 4,421,067,608
F56 F69 F88 F105
---------------- ---------------- ---------------- ----------------
2,190,801,741 (42,820,671,489) 36,574,246,619 5,789,752,659
F57 F70 F89 F106
---------------- ---------------- ---------------- ----------------
686,538,830,184 17,125,157,158 2,857,717,572 8,791,986,077
F58 F71 F90 F107
---------------- ---------------- ---------------- ----------------
533,082,618,818 953,822,500 50,463,460,780 21,755,893,902
F59 F72 F91 F108
---------------- ---------------- ---------------- ----------------
140,506,381,555 41,828,903,397 2,881,179,816 56,117,397,926
F60 F73 F94 F109
---------------- ---------------- ---------------- ----------------
226,886,320,101 26,991,350,902 18,974,991,690 345,918,201,013
F61 F74 F95 F111
---------------- ---------------- ---------------- ----------------
3,562,895,005 124,199,624,935 3,502,980,328 47,205,514,946
F62 F75 F96 F112
---------------- ---------------- ---------------- ----------------
2,105,130,049 71,249,125,173 847,951,029,553 31,063,306,413
F63 F82 F97 F114
---------------- ---------------- ---------------- ----------------
23,157,224,083 232,715,070,092 338,622,985,166 65,915,868,640
F64 F83 F100 F115
---------------- ---------------- ---------------- ----------------
32,124,586,739 65,371,626,091 36,761,932,835 1,179,275,262
F65 F84 F101 F116
---------------- ---------------- ---------------- ----------------
1,305,256,595 20,620,356,589 10,800,871,349 18,846,948,840
F66 F102 F117
---------------- ---------------- ----------------
108,516,515 27,366,197,650 260,752,933,544
F67 F86 F103 F118
---------------- ---------------- ---------------- ----------------
56,858,507 85,165,410,529 13,241,361,411 36,421,623,694
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
36
F120 F130 F139 F148
---------------- ---------------- ---------------- ----------------
162,604,187,425 48,820,514,560 3,385,978,088 13,041,478,814
F121 F131 F140 F149
---------------- ---------------- ---------------- ----------------
7,457,818,053 31,898,258,626 31,282,349,498 58,767,948,986
F122 F132 F141 F150
---------------- ---------------- ---------------- ----------------
42,800,867,876 25,079,932,757 146,440,636,068 12,864,089,951
F123 F133 F142 F151
---------------- ---------------- ---------------- ----------------
4,930,445,852 63,291,623,989 4,262,006,204 40,996,724
F124 F134 F143 F152
---------------- ---------------- ---------------- ----------------
715,495,252 11,289,013,647 8,547,513,686 8,140,947
F125 F135 F144 F153
---------------- ---------------- ---------------- ----------------
34,137,505,628 16,795,846,046 716,014,631 5,033,645
F126 F136 F145 F154
---------------- ---------------- ---------------- ----------------
9,944,650,161 1,251,530,595 3,487,640,274 58,677,076
F127 F137 F146 F155
---------------- ---------------- ---------------- ----------------
5,712,091,234 19,080,372,357 167,723,941,798 527,364,006
F128 F138 F147 F156
---------------- ---------------- ---------------- ----------------
28,896,719,777 107,255,006,939 24,303,561,255 5,826,258,796
1996 STATISTICS OF INCOME PUBLIC USE TAX FILE
37
F157
----------------
11,821,818,545
F158
----------------
1,250,558,844
F159
----------------
49,815,303
F160
----------------
48,460,141,988
F161
----------------
21,221,754,861
F163
----------------
60,680,556,321
F164
----------------
572,930,063,500
F165
----------------
2,628,728,011
F166
----------------
47,381,733,932
F167
----------------
26,561,931,010
F168
F171
----------
2,494,538,974
23,952,220,658
------------
1996 PUBLIC USE TAX FILE
A-1
1996 FEDERAL TAX FORMS (with element numbers referenced)
1996 STATE NON-PUBLIC USE TAX FILE
A-2
FIELD NUMBERS
Field Numbers presented on the tax forms and schedules lines can be used to cross reference to the Core Record Layout.
An example of this is line 7 on the Form 1040 which has a field number of 1.
7 Wages, salaries, tips, etc. ---------------------------- 1
On the Core Record Layout it would appear as @1" to the left of the Salaries and Wages line. See example below.
-- Record Layout --
1. SALARIES AND WAGES
2. TAXABLE INTEREST INCOME
3. TAX-EXEMPT INTEREST INCOME
Another example, Line 8a, Taxable Interest Income, on the Form 1040 (see below) has a field number of 2. This field
number is cross referenced to the Taxable Interest Income line on the 1996 Core Record Layout, which contains the number 2 to the
left of the line (see above).
8a Taxable Interest Income ------------------------------ 2
Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return
OMB No. 1545-0074 For the year Jan. 1–Dec. 31, 1996, or other tax year beginning , 1996, ending , 19
Last name Your first name and initial Your social security number
(See
page 11.)
L
A
B
E
L
H
E
R
E
Last name Spouse’s social security number If a joint return, spouse’s first name and initial
Use the IRS
label.
Otherwise,
please print
or type.
Home address (number and street). If you have a P.O. box, see page 11. Apt. no. For help finding line
instructions, see pages
2 and 3 in the booklet. City, town or post office, state, and ZIP code. If you have a foreign address, see page 11.
Presidential
Election Campaign
(See page 11.)
Note: Checking
“Yes” will not
change your tax or
reduce your refund.
No Yes
Do you want $3 to go to this fund?
If a joint return, does your spouse want $3 to go to this fund?
1 Single
Filing Status 2 Married filing joint return (even if only one had income)
3
Check only
one box.
4
Qualifying widow(er) with dependent child (year spouse died © 19 ). (See instructions.) 5
6a Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax
return, do not check box 6a Exemptions
Spouse b
(4) No. of months
lived in your
home in 1996
Dependents: c (2) Dependent’s social
security number. If born
in Dec. 1996, see inst.
(3) Dependent’s
relationship to
you (1) First name Last name
If more than six
dependents,
see the
instructions
for line 6c.
d Total number of exemptions claimed
7 Wages, salaries, tips, etc. Attach Form(s) W-2 7
8a 8a Taxable interest. Attach Schedule B if over $400 Income
8b b Tax-exempt interest. DO NOT include on line 8a Attach
Copy B of your
Forms W-2,
W-2G, and
1099-R here.
9 9 Dividend income. Attach Schedule B if over $400
10 10 Taxable refunds, credits, or offsets of state and local income taxes (see instructions)
11 11 Alimony received
12 12 Business income or (loss). Attach Schedule C or C-EZ
Enclose, but do
not attach, any
payment. Also,
please enclose
Form 1040-V
(see the
instructions
for line 62).
13 13 Capital gain or (loss). If required, attach Schedule D
14 14 Other gains or (losses). Attach Form 4797
15a 15b Total IRA distributions b Taxable amount (see inst.) 15a
16b 16a Total pensions and annuities b Taxable amount (see inst.) 16a
17 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
18 18 Farm income or (loss). Attach Schedule F
19 19 Unemployment compensation
20b 20a b Taxable amount (see inst.) 20a Social security benefits
21
21
22 Add the amounts in the far right column for lines 7 through 21. This is your total income © 22
23a Your IRA deduction (see instructions) 23a
23b Spouse’s IRA deduction (see instructions) b
25 25 One-half of self-employment tax. Attach Schedule SE
26 Self-employed health insurance deduction (see inst.) 26
27 27 Keogh & self-employed SEP plans. If SEP, check ©
28 28 Penalty on early withdrawal of savings
29 29 Alimony paid. Recipient’s SSN ©
30 Add lines 23a through 29 30
Subtract line 30 from line 22. This is your adjusted gross income © 31
Adjusted
Gross
Income
31
If you did not
get a W-2,
see the
instructions
for line 7.
Form
Married filing separate return. Enter spouse’s social security no. above and full name here. ©
Cat. No. 11320B
©
%
Label
Form 1040 (1996)
IRS Use Only—Do not write or staple in this space.
Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your
dependent, enter this child’s name here. ©
Other income. List type and amount—see instructions
Moving expenses. Attach Form 3903 or 3903-F 24 24
(99) 96
For Privacy Act and Paperwork Reduction Act Notice, see page 7.
If line 31 is under
$28,495 (under
$9,500 if a child
did not live with
you), see the
instructions for
line 54.
No. of boxes
checked on
lines 6a and 6b
No. of your
children on line
6c who:
Dependents on 6c
not entered above
Add numbers
entered on
lines above ©
c lived with you
c did not live with
you due to divorce
or separation
(see instructions)
STATE
ELECT
XOCAH
XOCAWH
XTOT
MARS
XFPT
XFST
1
2
4
3
5
6
7
10
11
13
14
15
16
18
12
17
22
23
24
25
26
27
28
29
33
A-3
XOODEP
XOCAWH
1996 PUBLIC USE TAX FILE
Add lines 52 through 57. These are your total payments ©
Page 2 Form 1040 (1996)
Amount from line 31 (adjusted gross income) 32 32
Check if: 33a
Tax
Computation
33a Add the number of boxes checked above and enter the total here ©
If you want
the IRS to
figure your
tax, see the
instructions
for line 37.
If you are married filing separately and your spouse itemizes deductions or
you were a dual-status alien, see instructions and check here ©
b
33b
c Single—$4,000 c Married filing jointly or Qualifying widow(er)—$6,700
34 Enter
the
larger
of
your:
34
35 Subtract line 34 from line 32 35
36
If line 32 is $88,475 or less, multiply $2,550 by the total number of exemptions claimed on
line 6d. If line 32 is over $88,475, see the worksheet in the inst. for the amount to enter
36
37 Taxable income. Subtract line 36 from line 35. If line 36 is more than line 35, enter -0- 37
38
38
39 39 Credit for child and dependent care expenses. Attach Form 2441
40 40 Credit for the elderly or the disabled. Attach Schedule R
Credits
41 41 Foreign tax credit. Attach Form 1116
42 Other. Check if from
42
43 43
44
Add lines 39 through 42
44
45
Subtract line 43 from line 38. If line 43 is more than line 38, enter -0- ©
45
46
Self-employment tax. Attach Schedule SE
46
Other
Taxes 47
Alternative minimum tax. Attach Form 6251
47
48 48
49
Social security and Medicare tax on tip income not reported to employer. Attach Form 4137
49
50
Tax on qualified retirement plans, including IRAs. If required, attach Form 5329
50
Advance earned income credit payments from Form(s) W-2
52
Add lines 44 through 50. This is your total tax ©
53
52 Federal income tax withheld from Forms W-2 and 1099
54
53
54
1996 estimated tax payments and amount applied from 1995 return
55
Payments
55
56 56
Amount paid with Form 4868 (request for extension)
57
Attach
Forms W-2,
W-2G, and
1099-R on
the front. 57
Excess social security and RRTA tax withheld (see inst.)
58
59
Other payments. Check if from
59
60a 60a
62
61
If line 58 is more than line 51, subtract line 51 from line 58. This is the amount you OVERPAID
63
62
Amount of line 59 you want REFUNDED TO YOU ©
Refund
63
Amount of line 59 you want APPLIED TO YOUR 1997 ESTIMATED TAX ©
Estimated tax penalty. Also include on line 62
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Standard deduction shown below for your filing status. But see the
instructions if you checked any box on line 33a or b or someone
can claim you as a dependent.
Itemized deductions from Schedule A, line 28, OR
c Head of household—$5,900 c Married filing separately—$3,350
61
You were 65 or older, Blind; Spouse was 65 or older, Blind.
a Form 3800 b Form 8396
c Form 8801 d Form (specify)
a Form 2439 b Form 4136
Earned income credit. Attach Schedule EIC if you have a qualifying
child. Nontaxable earned income: amount ©
and type ©
51
Household employment taxes. Attach Schedule H
51
58
Amount
You Owe
Sign
Here Date Your signature
Keep a copy
of this return
for your
records.
Date Spouse’s signature. If a joint return, BOTH must sign.
Preparer’s social security no. Date Preparer’s
signature
Check if
self-employed Paid
Preparer’s
Use Only Firm’s name (or yours
if self-employed) and
address
EIN
ZIP code
©
©
©
©
Your occupation
Spouse’s occupation
$ %
Tax. See instructions. Check if total includes any tax from
If line 51 is more than line 58, subtract line 58 from line 51. This is the AMOUNT YOU OWE.
For details on how to pay and use Form 1040-V, see instructions ©
b
Have it sent
directly to
your bank
account! See
inst. and fill in
60b, c, and d.
Routing number
Account number
c Checking Savings Type:
a Form(s) 8814
Form 4972 ©
b
d
©
©
DSI
XBI XBI
34
35
36
39
44
45
46 Form 3800 = 47
Form 8801 = 49
52
53
55
56
180
58
59
64
65
Form 2439 = 67
Form 4136 = 66
69(-)
70
71
69(+)
PPREP
A4
- 23 -
number. To find out if you can take the credit,
see the form or publication indicated.
c Mortgage interest credit. If a state or
local government gave you a mortgage
credit certificate, see Form 8396.
c Credit for prior year minimum tax. If you
paid alternative minimum tax in a prior year,
see Form 8801.
c Qualified electric vehicle credit. If you
placed a new electric vehicle in service in
1996, see Form 8834.
c General business credit. This credit
consists of a number of credits that usually
apply only to individuals who are partners,
shareholders in an S corporation, selfemployed,
or who have rental property. See
Form 3800 or Pub. 334, Tax Guide for Small
Business.
c Empowerment zone employment credit.
See Form 8844.
Line 43
If you sold fuel produced from a nonconventional
source, see Internal Revenue Code
section 29 to find out if you can take the
nonconventional source fuel credit. If you
can, attach a schedule showing how you
figured the credit. Include the credit in the
total on line 43. Enter the amount and “FNS”
on the dotted line next to line 43.
Other Taxes
Line 46
Alternative Minimum Tax
Use the worksheet on the next page to see
if you should complete Form 6251, Alternative
Minimum Tax—Individuals.
Exception. If you claimed or received any of
the following items, do not use the worksheet
on the next page. Instead, fill in Form
6251.
1. Accelerated depreciation.
2. Income from incentive stock options.
3. Tax-exempt interest from private activity
bonds.
4. Intangible drilling, circulation, research,
experimental, or mining exploration/
development costs.
5. Amortization of pollution-control facilities
or depletion.
6. Income or (loss) from tax-shelter farm
activities or passive activities.
7. Percentage-of-completion income from
long-term contracts.
8. Installment sale income.
9. Interest paid on a home mortgage not
used to buy, build, or substantially improve
your home.
10. Investment interest expense reported
on Form 4952.
11. Foreign tax credit.
12. Net operating loss deduction.
Caution: Form 6251 should be filled in for a
child under age 14 if the total of the child’s
adjusted gross income from Form 1040, line
32, exceeds the child’s earned income by
more than $1,300.
Line 47
Social Security and
Medicare Tax on Tip Income
Not Reported to Employer
If you received tips of $20 or more in any
month and you did not report the full amount
to your employer, you must pay the social
security and Medicare or railroad retirement
(RRTA) tax on the unreported tips. You must
also pay this tax if your W-2 form(s) shows
allocated tips that you are including in your
income on Form 1040, line 7.
To figure the tax, use Form 4137, Social
Security and Medicare Tax on Unreported
Tip Income. To pay the RRTA tax, contact
your employer. Your employer will figure and
collect the tax.
Caution: You may be charged a penalty
equal to 50% of the social security and Medicare
tax due on tips you received but did not
report to your employer.
Line 48
Tax on Qualified Retirement
Plans, Including IRAs
If any of the following apply, see Form 5329
and its instructions to find out if you owe this
tax and if you must file Form 5329.
1. You received any early distributions
from (a) a qualified retirement plan (including
your IRA), (b) an annuity, or (c) a modified
endowment contract entered into after June
20, 1988.
2. You made excess contributions to your
IRA.
3. You were born before July 1, 1925, and
did not take the minimum required distribution
from your qualified retirement plan.
4. You received a distribution in excess of
$155,000 from a qualified retirement plan.
Exception. If only item 1 above applies to
you and distribution code 1 is shown in box
7 of your Form 1099-R, you do not have to
file Form 5329. Instead, multiply the taxable
amount of the distribution by 10% (.10) and
enter the result on line 48. The taxable
amount of the distribution is the part of the
distribution you reported on line 15b or line
16b of Form 1040 or on Form 4972. Also,
enter “No” on the dotted line next to line 48
to indicate that you do not have to file Form
5329. But if distribution code 1 is incorrectly
shown in box 7, you must file Form 5329.
Need More Information or Forms? You can use a personal computer,
fax, or phone to get what you need. See page 5.
Capital Gain Tax Worksheet—Line 38
(keep for your records)
Use this worksheet to figure your tax only if (a) you are filing Schedule D and both
lines 17 and 18 of Schedule D are gains, or (b) you reported capital gain distributions
directly on Form 1040, line 13, and:
Your filing
status is:
$58,150
Married filing
separately $48,450
Married filing jointly or
Qualifying widow(er) $96,900
Head of household $83,050
Enter the amount from Form 1040, line 37
If you are filing Schedule D, enter the smaller
of Schedule D, line 17 or line 18. Otherwise,
enter the capital gain distributions reported
on Form 1040, line 13
Subtract line 4 from line 1
Enter $40,100 ($24,000 if single; $20,050 if married filing
separately; $32,150 if head of household)
Enter the larger of line 5 or line 6
Subtract line 7 from line 1
Figure the tax on the amount on line 7. Use the Tax Table or
Tax Rate Schedules, whichever applies
Multiply line 8 by 28% (.28)
Add lines 9 and 10
Single
AND
Form 1040, line
37, is over:
Your filing
status is: AND
Form 1040, line
37, is over:
1.
2.
3.
4.
5.
6.
7.
8.
9.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Figure the tax on the amount on line 1. Use the Tax Table or
Tax Rate Schedules, whichever applies
Tax. Enter the smaller of line 11 or line 12 here and on
Form 1040, line 38
10.
11.
If you are filing Form 4952, enter the amount
from Form 4952, line 4e
Subtract line 3 from line 2. If zero or less, stop; you cannot use
this worksheet to figure your tax. Instead, use the Tax Table or
Tax Rate Schedules, whichever applies
13.
13.
12.
12.
SOURCE OF FIELD 37
A-5
*61A5AAA1*
Department of the Treasury—Internal Revenue Service Form
U.S. Individual Income Tax Return 1040A 1996
OMB No. 1545-0085
Your social security number Last name Your first name
Label
L
A
B
E
L
H
E
R
E
(See page 15.)
Spouse’s social security number Last name If a joint return, spouse’s first name
Use the IRS label.
Home address (number and street). If you have a P.O. box, see page 15.
For Privacy Act and
Paperwork
Reduction Act
Notice, see page 9.
City, town or post office. If you have a foreign address, see page 15.
Presidential Election Campaign Fund (See page 15.) Note: Checking “Yes” will
not change your tax or
reduce your refund.
No Yes
Do you want $3 to go to this fund?
If a joint return, does your spouse want $3 to go to this fund?
Single 1
Married filing joint return (even if only one had income) 2
3 Married filing separate return. Enter spouse’s social security number
above and full name here. ©
4 Head of household (with qualifying person). (See page 16.) If the qualifying person is a child
but not your dependent, enter this child’s name here. ©
Qualifying widow(er) with dependent child (year spouse died © 19 ). (See page 16.) 5
No. of boxes
checked on
lines 6a and 6b
Yourself. 6a If your parent (or someone else) can claim you as a dependent on his or her tax return, do not
check box 6a.
Spouse b
No. of your
children on
line 6c who:
c lived with
you
(2) Dependent’s social
security number. If born in
Dec. 1996, see page 18.
c
Dependents
on 6c not
entered above
Add numbers
entered in
boxes above Total number of exemptions claimed © d
Wages, salaries, tips, etc. This should be shown in box 1 of your W-2 form(s). Attach
Form(s) W-2.
7
Taxable interest income. If over $400, attach Schedule 1. 8a
Tax-exempt interest. DO NOT include on line 8a. b
Dividends. If over $400, attach Schedule 1. 9
Total IRA distributions. 10a
Taxable amount
(see page 20).
10b
Taxable amount
(see page 20).
11b 11a Total pensions
and annuities.
12 Unemployment compensation.
13a Taxable amount
(see page 22).
Social security
benefits.
13b
Add lines 7 through 13b (far right column). This is your total income. © 14
Your IRA deduction (see page 22). 15a
Spouse’s IRA deduction (see page 22). b
c Add lines 15a and 15b. These are your total adjustments.
Subtract line 15c from line 14. This is your adjusted gross income.
If under $28,495 (under $9,500 if a child did not live with you), see the instructions
for line 29c on page 29. ©
16
Dependents. If more than six dependents, see page 17.
Cat. No. 11327A
%
1996 Form 1040A page 1
IRS Use Only—Do not write or staple in this space. (99)
(1) First name Last name
Apt. no.
- -
- -
- -
$ . 15b ,
$ 7 . ,
$ 8a . ,
$ 9 . ,
$ 10b . ,
$ 11b . ,
$ . ,
$ . ,
$ 14 . ,
$ 16 . ,
12
13b
$ . 15c ,
$ 8b . ,
$ 10a . ,
$ 11a . ,
$ . , 13a
$ . 15a ,
- -
- -
- -
- -
- -
Init.
Init.
ZIP code State
Otherwise, please print in ALL CAPITAL LETTERS.
-
(3) Dependent’s
relationship
to you
(4) No. of
months
lived in your
home in 1996
c did not live
with you due
to divorce
or separation
(see page 18)
Attach Copy B of W-2 and 1099-R here.
STATE
ELECT
MARS
XOCAH
XOCAWH
XOODEP
XOPAR
XTOT
1
2
4
11
13
16
18
33
22
23
12
A-6
3
*61A5AAA2*
Enter the amount from line 16. 17
Enter number of
boxes checked ©
Blind You were 65 or older Check
if:
18a
18a Blind Spouse was 65 or older
If you are married filing separately and your spouse itemizes deductions,
see page 26 and check here ©
b
18b
19
Subtract line 19 from line 17. If line 19 is more than line 17, enter 0. 20
21 Multiply $2,550 by the total number of exemptions claimed on line 6d.
Subtract line 21 from line 20. If line 21 is more than line 20, enter 0. This is your taxable income.
If you want the IRS to figure your tax, see page 26. ©
22
Find the tax on the amount on line 22 (see page 26). 23
Credit for child and dependent care expenses. Attach Schedule 2. 24a
b Credit for the elderly or the disabled. Attach Schedule 3.
Add lines 24a and 24b. These are your total credits. c
25 Subtract line 24c from line 23. If line 24c is more than line 23, enter 0.
26 Advance earned income credit payments from Form(s) W-2.
Add lines 25, 26, and 27. This is your total tax. © 28
Total Federal income tax withheld from Forms W-2 and 1099. 29a
1996 estimated tax payments and amount applied from 1995 return. b
Earned income credit. Attach Schedule EIC if you have a qualifying child. c
Add lines 29a, 29b, and 29c (do not include nontaxable earned income). These are your
total payments. ©
d
If line 29d is more than line 28, subtract line 28 from line 29d. This is the amount you overpaid. 30
Amount of line 30 you want applied to your 1997 estimated tax. 32
If line 28 is more than line 29d, subtract line 29d from line 28. This is the amount you
owe. For details on how to pay, including what to write on your payment, see page 36.
33
34 Estimated tax penalty (see page 36).
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the
best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during
the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.
Sign
here Date Your signature
Keep a copy of
this return for
your records.
Spouse’s signature. If joint return, BOTH must sign. Date
Date Preparer’s SSN
Preparer’s
signature
Paid
preparer’s
use only
Check if
self-employed
Firm’s name (or yours
if self-employed) and
address
EIN
ZIP
code
©
$ %
Enter the standard deduction for your filing status. But see page 26 if you checked
any box on line 18a or b OR someone can claim you as a dependent.
c Single—4,000
c Head of household—5,900
c Married filing jointly or Qualifying widow(er)—6,700
c Married filing separately—3,350
Your occupation
Spouse’s occupation ©
©
©
1996 Form 1040A page 2
1996 Form 1040A page 2
Amount of line 30 you want refunded to you. If you want it sent directly to your bank
account, see page 35 and fill in 31b, c, and d.
31a
Nontaxable earned income: amount © and type ©
27 Household employment taxes. Attach Schedule H.
Routing
number
Account
number
Type: Checking Savings
b
c
d
$ 17 . ,
$ . 19 ,
$ 20 . ,
$ 21 . ,
$ 22 . ,
$ 23 . ,
$ 25 . ,
$ 28 . ,
$ 29d . ,
$ 30 . ,
$ 31a . ,
$ 33 . ,
$ . 24c ,
$ . 26 ,
$ . 27 ,
$ . 29c ,
$ . 24a ,
$ . 24b ,
$ 29b . ,
$ 29a . ,
$ 32 . ,
$ 34 . ,
$ . ,
- -
-
-
. ,
XBI
DSI
34
35
36
39
44
45
180
58
59
69(-)
69(+)
PPREP
A-7
70
71
Do you want $3 to go to this fund? ©
Taxable interest income of $400 or less. If the total is
over $400, you cannot use Form 1040EZ.
Department of the Treasury—Internal Revenue Service
Form Income Tax Return for Single and
Joint Filers With No Dependents 1040EZ 1996 OMB No. 1545-0675
Spouse’s social security number
No Yes
Note: Checking “Yes” will not change your tax or reduce your refund. Presidential
Election
Campaign
(See page 7.)
Cents Dollars
Total wages, salaries, and tips. This
should be shown in box 1 of your
W-2 form(s). Attach your W-2 form(s).
1
1 , . Attach
Copy B of
Form(s)
W-2 here.
Enclose, but
do not attach,
any payment
with your
return.
2
2
Add lines 1, 2, and 3. This is your adjusted gross
income. If under $9,500, see page 9 to find out if you can
claim the earned income credit on line 8.
Can your parents (or someone else) claim you on their return? 5 Note: You
must check
Yes or No.
Yes. No.
5 , .
Subtract line 5 from line 4. If line 5 is larger than
line 4, enter 0. This is your taxable income. ©
6
6 , .
Payments
and tax
Earned income credit (see page 9). Enter type
and amount of nontaxable earned income below.
7
7 , .
Tax. Use the amount on line 6 to find your tax in the
tax table on pages 20–24 of the booklet. Then, enter the
tax from the table on this line.
10
10 , .
Refund If line 9 is larger than line 10, subtract line 10 from
line 9. This is your refund.
11a
11a .
If line 10 is larger than line 9, subtract line 9 from line
10. This is the amount you owe. See page 13 for details
on how to pay and what to write on your payment. .
I have read this return. Under penalties of perjury, I declare that to the best of my knowledge and belief, the
return is true, correct, and accurately lists all amounts and sources of income I received during the tax year.
Sign
here
For
Official
Use
Only
Keep copy for
your records.
For Privacy Act and Paperwork Reduction Act Notice, see page 5. Form 1040EZ (1996)
Income
,
,
.
. ,
Cat. No. 11329W
%
4
4
12
12
If a joint return, does your spouse want $3 to go to this fund? ©
Your social security number
Add lines 7 and 8 (do not include nontaxable earned
income). These are your total payments.
8
8 .
9
9 , .
Enter your Federal income tax withheld from box 2 of
your W-2 form(s).
Type $
Unemployment compensation (see page 9). 3 3 , .
Use
the
IRS
label
here
Your first name and initial
Apt. no. Home address (number and street). If you have a P.O. box, see page 7.
City, town or post office, state, and ZIP code. If you have a foreign address, see page 7.
If a joint return, spouse’s first name and initial
Last name
Last name
Amount
you owe
b Routing number
Account
number
c Type
Checking Savings
©
Enter amount
from worksheet
on back.
If single, enter 6,550.00.
If married, enter 11,800.00.
See back for explanation.
Your signature
Your occupation Date
Spouse’s signature if joint return
Spouse’s occupation Date
Have it sent
directly to
your bank
account! See
page 13 and
fill in 11b, c,
and d.
d
Yes No
©
1 2 3 4 5
6 7 8 9 10
©
©
(99)
STATE ELECT
1
2
33
36
58
39
69(-)
69(+)
PPREP A-8
16
1996 Form 1040EZ page 2
c You (and your spouse if married) were under 65 on
January 1, 1997, and not blind at the end of 1996.
c Your filing status is single or
married filing jointly.
Use this
form if
c Your taxable income (line 6) is less than $50,000. c You do not claim any dependents.
c You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment
compensation, or Alaska Permanent Fund dividends, and your taxable interest income was
$400 or less. But if you earned tips, including allocated tips, that are not included in box 5
and box 7 of your W-2, you may not be able to use Form 1040EZ. See page 8.
If you are not sure about your filing status, see page 7. If you have questions about dependents, use
Tele-Tax topic 354 (see page 18). If you can’t use this form, use Tele-Tax topic 352 (see page 18).
Because this form is read by a machine, please print your numbers inside the boxes like this: Filling in
your return
If you received a scholarship or fellowship grant or tax-exempt interest income, such as on
municipal bonds, see the booklet before filling in the form. Also, see the booklet if you received a
Form 1099-INT showing income tax withheld or if tax was withheld from your Alaska
Permanent Fund dividends.
Remember, you must report all wages, salaries, and tips even if you do not get a W-2 form from
your employer. You must also report all your taxable interest income, including interest from banks,
savings and loans, credit unions, etc., even if you do not get a Form 1099-INT.
Use this worksheet to figure the amount to enter on line 5 if someone can claim you (or your
spouse if married) as a dependent, even if that person chooses not to do so. To find out if
someone can claim you as a dependent, use Tele-Tax topic 354 (see page 18).
Worksheet
for
dependents
who
checked
“Yes” on
line 5
A. A. Enter the amount from line 1 on the front.
650.00 B. B. Minimum standard deduction.
C. Enter the LARGER of line A or line B here. C.
D.
D. Maximum standard deduction. If single, enter
4,000.00; if married, enter 6,700.00.
E. Enter the SMALLER of line C or line D here. This
is your standard deduction. E.
Mailing
your
return
Mail your return by April 15, 1997. Use the envelope that came with your booklet. If you do not
have that envelope, see page 28 for the address to use.
c You did not receive any advance earned income credit payments.
Do not type your numbers. Do not use dollar signs.
F. Exemption amount.
G. Add lines E and F. Enter the total here and on
line 5 on the front.
If you checked “No” on line 5 because no one can claim you (or your spouse if married) as a
dependent, enter on line 5 the amount shown below that applies to you.
c Single, enter 6,550.00. This is the total of your standard deduction (4,000.00) and personal
exemption (2,550.00).
c Married, enter 11,800.00. This is the total of your standard deduction (6,700.00), exemption
for yourself (2,550.00), and exemption for your spouse (2,550.00).
F.
G.
c If single, enter 0.
c If married and both you and your spouse can be
claimed as dependents, enter 0.
c If married and only one of you can be claimed as a
dependent, enter 2,550.00.
Date Preparer’s SSN Preparer’s
signature
Paid
preparer’s
use only Check if
self-employed
Firm’s name (or yours
if self-employed) and
address
EIN
ZIP code
©
©
For tips on how
to avoid common
mistakes, see
page 3.
Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and
accurately lists all amounts and sources of income received during the tax year. This declaration is based on all information of which I have
any knowledge.
See page 14.
A-9
OMB No. 1545-0074 SCHEDULES A&B Schedule A—Itemized Deductions
(Form 1040)
(Schedule B is on back)
Department of the Treasury
Internal Revenue Service © Attach to Form 1040. © See Instructions for Schedules A and B (Form 1040).
Attachment
Sequence No. 07
Name(s) shown on Form 1040 Your social security number
Caution: Do not include expenses reimbursed or paid by others. Medical
and
Dental
Expenses
1 Medical and dental expenses (see page A-1) 1
2 2
3 Multiply line 2 above by 7.5% (.075) 3
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 4 4
5 State and local income taxes 5 Taxes You
Paid 6 Real estate taxes (see page A-2) 6
Other taxes. List type and amount © 8
(See
page A-1.)
8
Add lines 5 through 8 9 9
Home mortgage interest and points reported to you on Form 1098 10 Interest
You Paid
10
Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see page A-2
and show that person’s name, identifying no., and address ©
11
(See
page A-2.)
11
12
Points not reported to you on Form 1098. See page A-3
for special rules
12
13 Investment interest. If required, attach Form 4952. (See
page A-3.) 13
14 14 Add lines 10 through 13
Gifts to
Charity 15
15 Gifts by cash or check. If you made any gift of $250 or
more, see page A-3
16
Other than by cash or check. If any gift of $250 or more,
see page A-3. If over $500, you MUST attach Form 8283
16
17 Carryover from prior year 17
18 Add lines 15 through 17 18
Casualty or theft loss(es). Attach Form 4684. (See page A-4.) 19
Casualty and
Theft Losses 19
Unreimbursed employee expenses—job travel, union
dues, job education, etc. If required, you MUST attach
Form 2106 or 2106-EZ. (See page A-4.) ©
20 Job Expenses
and Most
Other
Miscellaneous
Deductions
22 Other expenses—investment, safe deposit box, etc. List
type and amount ©
(See
page A-4 for
expenses to
deduct here.)
Add lines 20 through 22 23
Enter amount from Form 1040, line 32 24
Multiply line 24 above by 2% (.02) 25
Subtract line 25 from line 23. If line 25 is more than line 23, enter -0- 26 26
Other—from list on page A-4. List type and amount © 27 Other
Miscellaneous
Deductions 27
28 Total
Itemized
Deductions 28
Schedule A (Form 1040) 1996 For Paperwork Reduction Act Notice, see Form 1040 instructions.
24
20
22
23
If you made a
gift and got a
benefit for it,
see page A-3.
25
Enter amount from Form 1040, line 32
NO. Your deduction is not limited. Add the amounts in the far right column
for lines 4 through 27. Also, enter on Form 1040, line 34, the larger of
this amount or your standard deduction.
YES. Your deduction may be limited. See page A-5 for the amount to enter.
Cat. No. 11330X
©
Note:
Personal
interest is
not
deductible.
%
7 Personal property taxes 7
21 Tax preparation fees 21
Is Form 1040, line 32, over $117,950 (over $58,975 if married filing separately)?
(99)
96
A-10
72
73
74
75
83
84
86
91
88
89
90
87
82
A-5
c Deduction for repayment of amounts
under a claim of right if over $3,000. See
Pub. 525, Taxable and Nontaxable Income,
for details.
c Certain unrecovered investment in a
pension. See Pub. 529 for details.
c Impairment-related work expenses of a
disabled person.
For more details on these expenses, see
Pub. 529.
Total Itemized
Deductions
Line 28
If the amount on Form 1040, line 32, is over
$117,950 (over $58,975 if married filing separately),
use the worksheet on this page to
figure the amount to enter on line 28.
Itemized Deductions Worksheet—Line 28
(keep for your records)
1. Add the amounts on Schedule A, lines 4, 9, 14, 18, 19, 26, and 27
2. Add the amounts on Schedule A, lines 4, 13, and 19, plus any
gambling losses included on line 27
3. Subtract line 2 from line 1. If the result is zero, stop here; enter
the amount from line 1 above on Schedule A, line 28, and see
the Note below
4. Multiply line 3 above by 80% (.80)
5. Enter the amount from Form 1040, line 32
6. Enter $117,950 ($58,975 if married filing
separately)
7. Subtract line 6 from line 5. If the result is zero
or less, stop here; enter the amount from
line 1 above on Schedule A, line 28, and see
the Note below
8. Multiply line 7 above by 3% (.03)
9. Enter the smaller of line 4 or line 8
10. Total itemized deductions. Subtract line 9 from line 1. Enter
the result here and on Schedule A, line 28, and see the Note
below
Caution: Be sure your total gambling losses are clearly identified
on the dotted line next to line 27.
1.
2.
3.
9.
10.
4.
5.
6.
7.
8.
Note: Also enter on Form 1040, line 34, the larger of the amount
you enter on Schedule A, line 28, or your standard deduction.
SOURCE OF FIELD 94
A-11
Page 2 OMB No. 1545-0074 Schedules A&B (Form 1040) 1996
Name(s) shown on Form 1040. Do not enter name and social security number if shown on other side. Your social security number
Attachment
Sequence No. 08 Schedule B—Interest and Dividend Income
Note: If you had over $400 in taxable interest income, you must also complete Part III. Part I
Interest
Income
(See page B-1.)
Amount List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see page B-1 and list this
interest first. Also, show that buyer’s social security number and address ©
1
Note: If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the total interest
shown on that
form.
1
2 Add the amounts on line 1 2
3
Excludable interest on series EE U.S. savings bonds issued after 1989 from Form
8815, line 14. You MUST attach Form 8815 to Form 1040
3
Subtract line 3 from line 2. Enter the result here and on Form 1040, line 8a © 4 4
Note: If you had over $400 in gross dividends and/or other distributions on stock, you must also complete Part III. Part II
Dividend
Income
Amount
(See page B-1.)
5 List name of payer. Include gross dividends and/or other distributions on stock
here. Any capital gain distributions and nontaxable distributions will be deducted
on lines 7 and 8 ©
Note: If you
received a Form
1099-DIV or
substitute
statement from
a brokerage
firm, list the
firm’s name as
the payer and
enter the total
dividends
shown on that
form.
5
6 6 Add the amounts on line 5
7 7 Capital gain distributions. Enter here and on Schedule D*
8 8 Nontaxable distributions. (See the inst. for Form 1040, line 9.)
9 Add lines 7 and 8 9
10 10 Subtract line 9 from line 6. Enter the result here and on Form 1040, line 9 ©
*If you do not need Schedule D to report any other gains or losses, see the
instructions for Form 1040, line 13.
You must complete this part if you (a) had over $400 of interest or dividends; (b) had a foreign account; or
(c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
Part III
Foreign
Accounts
and
Trusts
No Yes
At any time during 1996, did you have an interest in or a signature or other authority over a financial
account in a foreign country, such as a bank account, securities account, or other financial
account? See page B-1 for exceptions and filing requirements for Form TD F 90-22.1
11a
b If “Yes,” enter the name of the foreign country © (See
page B-1.) During 1996, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If “Yes,” see page B-2 for other forms you may have to file
12
For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule B (Form 1040) 1996
95
A-12
OMB No. 1545-0074 SCHEDULE C
(Form 1040)
Profit or Loss From Business
(Sole Proprietorship)
© Partnerships, joint ventures, etc., must file Form 1065.
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 09 © Attach to Form 1040 or Form 1041. © See Instructions for Schedule C (Form 1040).
Name of proprietor Social security number (SSN)
A Principal business or profession, including product or service (see page C-1) B Enter principal business code
(see page C-6) ©
D Employer ID number (EIN), if any Business name. If no separate business name, leave blank. C
Accounting method:
E
F
Yes No G
H
Did you “materially participate” in the operation of this business during 1996? If “No,” see page C-2 for limit on losses
If you started or acquired this business during 1996, check here ©
Income
Gross receipts or sales. Caution: If this income was reported to you on Form W-2 and the “Statutory
employee” box on that form was checked, see page C-2 and check here ©
1
1
2 2 Returns and allowances
3 3 Subtract line 2 from line 1
4 4 Cost of goods sold (from line 42 on page 2)
5 Gross profit. Subtract line 4 from line 3 5
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-2) 6
7 Gross income. Add lines 5 and 6 © 7
Expenses. Enter expenses for business use of your home only on line 30.
8
21 Repairs and maintenance 21
Advertising 8
22 Supplies (not included in Part III) 22
Bad debts from sales or
services (see page C-3)
9
23
9
Taxes and licenses 23
10
Travel, meals, and entertainment: 24
Car and truck expenses
(see page C-3)
10
24a
11
Travel a
Commissions and fees 11
12 Depletion 12
Meals and entertainment
b
Depreciation and section 179
expense deduction (not included
in Part III) (see page C-3)
13
Enter 50% of
line 24b subject
to limitations
(see page C-4)
c
13
14 Employee benefit programs
(other than on line 19)
24d
14
Subtract line 24c from line 24b d
25
15
Utilities 25
Insurance (other than health) 15
26 Wages (less employment credits) 26
Interest: 16
16a Mortgage (paid to banks, etc.) a
Other expenses (from line 48 on
page 2)
27
16b Other b
17
Legal and professional
services
17
18 Office expense 18
19 Pension and profit-sharing plans 19
Rent or lease (see page C-4): 20
20a Vehicles, machinery, and equipment a
b Other business property 20b
Total expenses before expenses for business use of home. Add lines 8 through 27 in columns © 28 28
31
31
All investment is at risk. 32a
32
Some investment is not
at risk.
32b
Schedule C (Form 1040) 1996 For Paperwork Reduction Act Notice, see Form 1040 instructions.
(1) Cash (2) Accrual (3) Other (specify) ©
Business address (including suite or room no.) ©
City, town or post office, state, and ZIP code
Cat. No. 11334P
29
30
Tentative profit (loss). Subtract line 28 from line 7
Expenses for business use of your home. Attach Form 8829
29
30
%
Part I
Part II
27
Net profit or (loss). Subtract line 30 from line 29.
c If a profit, enter on Form 1040, line 12, and ALSO on Schedule SE, line 2 (statutory employees,
see page C-5). Estates and trusts, enter on Form 1041, line 3.
c If a loss, you MUST go on to line 32.
If you have a loss, check the box that describes your investment in this activity (see page C-5).
c If you checked 32a, enter the loss on Form 1040, line 12, and ALSO on Schedule SE, line 2
(statutory employees, see page C-5). Estates and trusts, enter on Form 1041, line 3.
c If you checked 32b, you MUST attach Form 6198.
%
(99)
96
96
97
99
107
100
101
102
103
104
105
106
108
109
A-13
181
OMB No. 1545-0074 SCHEDULE D Capital Gains and Losses
(Form 1040)
© Attach to Form 1040. © See Instructions for Schedule D (Form 1040).
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 12 © Use lines 20 and 22 for more space to list transactions for lines 1 and 9.
Your social security number Name(s) shown on Form 1040
Short-Term Capital Gains and Losses—Assets Held One Year or Less
(g) GAIN
If (d) is more than (e),
subtract (e) from (d)
(f) LOSS
If (e) is more than (d),
subtract (d) from (e)
(e) Cost or
other basis
(see page D-3)
(a) Description of
property (Example:
100 sh. XYZ Co.)
(d) Sales price
(see page D-3)
(c) Date sold
(Mo., day, yr.)
1
Enter your short-term totals, if any, from
line 21
2
Total short-term sales price amounts. 3
3 Add column (d) of lines 1 and 2
5
Short-term gain from Forms 2119 and 6252, and short-term gain or loss from
Forms 4684, 6781, and 8824
5
6
6
Net short-term gain or loss from partnerships, S corporations, estates, and
trusts from Schedule(s) K-1
7
8
Short-term capital loss carryover. Enter the amount, if any, from line 9 of your
1995 Capital Loss Carryover Worksheet
Add lines 1 through 6 in columns (f) and (g)
Net short-term capital gain or (loss). Combine columns (f) and (g) of line 7 © 8
Long-Term Capital Gains and Losses—Assets Held More Than One Year
9
Enter your long-term totals, if any, from
line 23
10
11 Total long-term sales price amounts.
Add column (d) of lines 9 and 10 11
12
Gain from Form 4797; long-term gain from Forms 2119, 2439, and 6252;
and long-term gain or loss from Forms 4684, 6781, and 8824
12
13
13
14
Net long-term gain or loss from partnerships, S corporations, estates, and
trusts from Schedule(s) K-1
15
Capital gain distributions
15
16 16
17
Long-term capital loss carryover. Enter the amount, if any, from line 14 of
your 1995 Capital Loss Carryover Worksheet
( ) Add lines 9 through 15 in columns (f) and (g)
Net long-term capital gain or (loss). Combine columns (f) and (g) of line 16 © 17
For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule D (Form 1040) 1996 Cat. No. 11338H
( )
4
4
Part I
Part II
7
14
Summary of Parts I and II
Combine lines 8 and 17. If a loss, go to line 19. If a gain, enter the gain on Form 1040, line 13.
Note: If both lines 17 and 18 are gains, see the Capital Gain Tax Worksheet on page 23
18
18
19 If line 18 is a loss, enter here and as a (loss) on Form 1040, line 13, the smaller of these losses:
( ) 19
Note: See the Capital Loss Carryover Worksheet on page D-3 if the loss on line 18 exceeds
the loss on line 19 or if Form 1040, line 35, is a loss.
Part III
(b) Date
acquired
(Mo., day, yr.)
The loss on line 18; or
($3,000) or, if married filing separately, ($1,500)
a
b
2
10
(99)
96
111
115 114
116
117
A-14
SCHEDULE E OMB No. 1545-0074 Supplemental Income and Loss
(Form 1040) (From rental real estate, royalties, partnerships,
S corporations, estates, trusts, REMICs, etc.)
© Attach to Form 1040 or Form 1041. © See Instructions for Schedule E (Form 1040).
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 13
Your social security number Name(s) shown on return
Income or Loss From Rental Real Estate and Royalties Note: Report income and expenses from your business of renting
personal property on Schedule C or C-EZ (see page E-1). Report farm rental income or loss from Form 4835 on page 2, line 39.
Show the kind and location of each rental real estate property: 1
A
B
C
No Yes 2 For each rental real estate
property listed on line 1, did you
or your family use it for personal
purposes for more than the
greater of 14 days or 10% of the
total days rented at fair rental
value during the tax year? (See
page E-1.)
A
B
C
Properties Totals
(Add columns A, B, and C.) Income: C B A
3 3 3Rents received
4 Royalties received 4 4
Expenses:
5 Advertising 5
6 Auto and travel (see page E-2) 6
7 Cleaning and maintenance 7
8 Commissions 8
9 Insurance 9
10 10 Legal and other professional fees
11
Mortgage interest paid to banks,
etc. (see page E-2) 12
11
12
Other interest
12
13
Repairs
13
14
Supplies
14
15
Taxes
15
16
Utilities
16
17 17
Other (list) © 18
18
19 19 Add lines 5 through 18 19
Depreciation expense or depletion
(see page E-2)
20
20 20
21 Total expenses. Add lines 19 and 20 21
Income or (loss) from rental real
estate or royalty properties.
Subtract line 21 from line 3 (rents)
or line 4 (royalties). If the result is
a (loss), see page E-2 to find out
if you must file Form 6198
22
22
Deductible rental real estate loss.
Caution: Your rental real estate
loss on line 22 may be limited. See
page E-3 to find out if you must
file Form 8582. Real estate
professionals must complete line
42 on page 2
23
) ( ) ( ) (23
24 24 Income. Add positive amounts shown on line 22. Do not include any losses
) ( 25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter the total losses here 25
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here.
If Parts II, III, IV, and line 39 on page 2 do not apply to you, also enter this amount on Form 1040,
line 17. Otherwise, include this amount in the total on line 40 on page 2 26
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 11344L Schedule E (Form 1040) 1996
Part I
Management fees
(99)
96
173
122
123
125 124
126 127
128
130
131
A-15
RENTS ROYALTIES 120
121
Page 2 Attachment Sequence No. 13 Schedule E (Form 1040) 1996
Your social security number Name(s) shown on return. Do not enter name and social security number if shown on other side.
Note: If you report amounts from farming or fishing on Schedule E, you must enter your gross income from those activities on line
41 below. Real estate professionals must complete line 42 below.
Income or Loss From Partnerships and S Corporations Note: If you report a loss from an at-risk activity, you MUST check
either column (e) or (f) of line 27 to describe your investment in the activity. See page E-4. If you check column (f), you must attach Form 6198.
(b) Enter P for
partnership; S
for S corporation
(c) Check if
foreign
partnership
Investment At Risk? (d) Employer
identification
number
(a) Name 27 (e) All is
at risk
(f) Some is
not at risk
A
B
C
D
E
Nonpassive Income and Loss Passive Income and Loss
(i) Nonpassive loss
from Schedule K–1
(h) Passive income
from Schedule K–1
(k) Nonpassive income
from Schedule K–1
(g) Passive loss allowed
(attach Form 8582 if required)
(j) Section 179 expense
deduction
from Form 4562
A
B
C
D
E
Totals 28a
Totals b
29 29 Add columns (h) and (k) of line 28a
) ( 30 30 Add columns (g), (i), and (j) of line 28b
Total partnership and S corporation income or (loss). Combine lines 29 and 30. Enter the result
here and include in the total on line 40 below
31
31
Income or Loss From Estates and Trusts
(b) Employer
identification number (a) Name 32
A
B
Passive Income and Loss Nonpassive Income and Loss
(e) Deduction or loss
from Schedule K–1
(d) Passive income
from Schedule K–1
(f) Other income from
Schedule K–1
(c) Passive deduction or loss allowed
(attach Form 8582 if required)
A
B
Totals 33a
b Totals
34 Add columns (d) and (f) of line 33a 34
) ( 35 35 Add columns (c) and (e) of line 33b
36 Total estate and trust income or (loss). Combine lines 34 and 35. Enter the result here and include
in the total on line 40 below 36
Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)—Residual Holder
(c) Excess inclusion from
Schedules Q, line 2c (see
page E-4)
(e) Income from Schedules Q,
line 3b
(d) Taxable income (net loss)
from Schedules Q, line 1b
(b) Employer
identification number (a) Name 37
38 Combine columns (d) and (e) only. Enter the result here and include in the total on line 40 below 38
Summary
39 Net farm rental income or (loss) from Form 4835. Also, complete line 41 below 39
TOTAL income or (loss). Combine lines 26, 31, 36, 38, and 39. Enter the result here and on Form 1040, line 17 © 40 40
Reconciliation of Farming and Fishing Income. Enter your gross
farming and fishing income reported on Form 4835, line 7; Schedule
K-1 (Form 1065), line 15b; Schedule K-1 (Form 1120S), line 23; and
Schedule K-1 (Form 1041), line 13 (see page E-4)
41
41
Part III
Part V
Part IV
Part II
Reconciliation for Real Estate Professionals. If you were a real estate
professional (see page E-3), enter the net income or (loss) you reported
anywhere on Form 1040 from all rental real estate activities in which
you materially participated under the passive activity loss rules
42
42
134/139
132/137
135/140 136/142
133/138
143
144
145
A-16
141
OMB No. 1545-0074 SCHEDULE SE Self-Employment Tax
(Form 1040)
© See Instructions for Schedule SE (Form 1040).
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 17 © Attach to Form 1040.
Name of person with self-employment income (as shown on Form 1040) Social security number of person
with self-employment income ©
Who Must File Schedule SE
You must file Schedule SE if:
c You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of
Long Schedule SE) of $400 or more, OR
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science
practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead,
write “Exempt–Form 4361” on Form 1040, line 45.
Section A—Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE.
Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), line 15a
1
1
Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; and Schedule K-1 (Form
1065), line 15a (other than farming). Ministers and members of religious orders see page SE-1
for amounts to report on this line. See page SE-2 for other income to report
2
2
3 Combine lines 1 and 2 3
Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400,
do not file this schedule; you do not owe self-employment tax ©
4
4
5 Self-employment tax. If the amount on line 4 is:
For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 1996
c You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a
religious order is not church employee income. See page SE-1.
Cat. No. 11358Z
Deduction for one-half of self-employment tax. Multiply line 5 by
50% (.5). Enter the result here and on Form 1040, line 25
c $62,700 or less, multiply line 4 by 15.3% (.153). Enter the result here and on
Form 1040, line 45.
c More than $62,700, multiply line 4 by 2.9% (.029). Then, add $7,774.80 to the
result. Enter the total here and on Form 1040, line 45.
May I Use Short Schedule SE or MUST I Use Long Schedule SE?
DID YOU RECEIVE WAGES OR TIPS IN 1996?
Was the total of your wages and tips subject to social security
or railroad retirement tax plus your net earnings from
self-employment more than $62,700?
Did you receive tips subject to social security or Medicare tax
that you did not report to your employer?
Are you using one of the optional methods to figure your net
earnings (see page SE-3)?
Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?
Did you receive church employee income reported on Form
W-2 of $108.28 or more?
YOU MAY USE SHORT SCHEDULE SE BELOW YOU MUST USE LONG SCHEDULE SE ON THE BACK
ƒ
ƒ
Yes
ƒ
Yes No
ƒ
ƒ
ƒ
No
No
No
No
Yes
ƒ
Yes
ƒ
Yes
ƒ
Yes
ƒ
ƒ ƒ
ƒ
ƒ
ƒ
No
Note: Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and
use either “optional method” in Part II of Long Schedule SE. See page SE-3.
6
5
6
%
(99)
96
A-17
Page 2 Attachment Sequence No. 17 Schedule SE (Form 1040) 1996
Name of person with self-employment income (as shown on Form 1040) Social security number of person
with self-employment income ©
Section B—Long Schedule SE
A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you
had $400 or more of other net earnings from self-employment, check here and continue with Part I ©
Note: If your only income subject to self-employment tax is church employee income, skip lines 1 through 4b. Enter
-0- on line 4c and go to line 5a. Income from services you performed as a minister or a member of a religious order is
not church employee income. See page SE-1.
Self-Employment Tax
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), line 15a. Note: Skip this line if you use the farm optional method. See page SE-3 1
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; and Schedule K-1 (Form
1065), line 15a (other than farming). Ministers and members of religious orders see page SE-1
for amounts to report on this line. See page SE-2 for other income to report. Note: Skip this line
if you use the nonfarm optional method. See page SE-3 2
3 3 Combine lines 1 and 2
4a 4a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3
4b If you elected one or both of the optional methods, enter the total of lines 15 and 17 here b
c Combine lines 4a and 4b. If less than $400, do not file this schedule; you do not owe self-employment
tax. Exception. If less than $400 and you had church employee income, enter -0- and continue © 4c
6
62,700 00
Maximum amount of combined wages and self-employment earnings subject to social security
tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 1996
5a
7
Total social security wages and tips (total of boxes 3 and 7 on Form(s)
W-2) and railroad retirement (tier 1) compensation 8a
b Unreported tips subject to social security tax (from Form 4137, line 9) 8b
8c c Add lines 8a and 8b
8a
Subtract line 8c from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 © 9 9
10 10
Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 45
Optional Methods To Figure Net Earnings (See page SE-3.)
1,600 00 14 Maximum income for optional methods 14
Enter the smaller of: two-thirds (2/3) of gross farm income1 (not less than zero) or $1,600. Also,
include this amount on line 4b above
15
15
16 Subtract line 15 from line 14 16
Nonfarm Optional Method. You may use this method only if:
17
17
3From Schedule C, line 31; Schedule C-EZ, line 3; and Schedule K-1 (Form 1065), line 15a. 1From Schedule F, line 11, and Schedule K-1 (Form 1065), line 15b.
4From Schedule C, line 7; Schedule C-EZ, line 1; and Schedule K-1 (Form 1065), line 15c. 2From Schedule F, line 36, and Schedule K-1 (Form 1065), line 15a.
Multiply the smaller of line 6 or line 9 by 12.4% (.124)
Multiply line 6 by 2.9% (.029)
Enter your church employee income from Form W-2. Caution: See
page SE-1 for definition of church employee income
Multiply line 5a by 92.35% (.9235). If less than $100, enter -0-
Net earnings from self-employment. Add lines 4c and 5b
5a
5b b
6
7
11
12
11
12
Farm Optional Method. You may use this method only if:
Enter the smaller of: two-thirds (2/3) of gross nonfarm income4 (not less than zero) or the amount
on line 16. Also, include this amount on line 4b above
Part I
Part II
Caution: You may use this method no more than five times.
c You had net earnings from self-employment of at least $400 in 2 of the prior 3 years.
c Your net nonfarm profits3 were less than $1,733 and also less than 72.189% of your gross nonfarm
income,4 and
Deduction for one-half of self-employment tax. Multiply line 12 by
50% (.5). Enter the result here and on Form 1040, line 25
c Your gross farm income1 was more than $2,400 and your net farm profits2 were less than $1,733.
c Your gross farm income1 was not more than $2,400, or
13
13
A-18
OMB No. 1545-0068 Child and Dependent Care Expenses 2441 Form
© Attach to Form 1040.
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 21 © See separate instructions.
Name(s) shown on Form 1040 Your social security number
Persons or Organizations Who Provided the Care—You must complete this part.
(If you need more space, use the bottom of page 2.)
(b) Address
(number, street, apt. no., city, state, and ZIP code)
(d) Amount paid
(see instructions)
(c) Identifying number
(SSN or EIN) 1 (a) Care provider’s
name
2 2 Add the amounts in column (d) of line 1
Credit for Child and Dependent Care Expenses
Enter the number of qualifying persons cared for in 1996 ©
4 Enter the amount of qualified expenses you incurred and paid in
1996. DO NOT enter more than $2,400 for one qualifying person
or $4,800 for two or more persons. If you completed Part III, enter
the amount from line 25
Enter YOUR earned income 5 5
If married filing a joint return, enter YOUR SPOUSE’S earned
income (if student or disabled, see the instructions); all others,
enter the amount from line 5
6
6
Enter the smallest of line 4, 5, or 6 7 7
8 8 Enter the amount from Form 1040, line 32
9
3
Decimal
amount
is
If line 8 is— Decimal
amount
is
If line 8 is—
But not
over Over
But not
over Over
.24 $20,000—22,000 .30 $0—10,000
.23 22,000—24,000 .29 10,000—12,000
.22 24,000—26,000 .28 12,000—14,000
.21 26,000—28,000 .27 14,000—16,000
.20 28,000—No limit .26 16,000—18,000
.25 18,000—20,000
10
Multiply line 7 by the decimal amount on line 9. Enter the result. Then, see the instructions for
the amount of credit to enter on Form 1040, line 39
10
Form 2441 (1996) For Paperwork Reduction Act Notice, see separate instructions.
You need to understand the following terms to complete this form:
Qualifying Person(s), Dependent Care Benefits, Qualified
Expenses, and Earned Income. See Important Terms on page 1
of the Form 2441 instructions.
Cat. No. 11862M
Part I
Part II
Enter on line 9 the decimal amount shown below that applies to the amount on line 8
Did you receive
dependent care benefits? YES
NO
4
9
3
Complete only Part II below.
Complete Part III on the back now.
©
©
Caution: If the care was provided in your home, you may owe employment taxes. See the instructions for Form 1040, line 50.
.
(99)
96
148
150
A-19
Page 2 Form 2441 (1996)
Dependent Care Benefits—Complete this part only if you received these benefits.
Enter the total amount of dependent care benefits you received for 1996. This amount should
be shown in box 10 of your W-2 form(s). DO NOT include amounts that were reported to you
as wages in box 1 of Form(s) W-2
Enter the amount forfeited, if any. See the instructions
11
Subtract line 12 from line 11
11
Enter the total amount of qualified expenses incurred in 1996
for the care of the qualifying person(s)
12
14
15 Enter the smaller of line 13 or 14
13
Enter YOUR earned income
14
16
If married filing a joint return, enter YOUR SPOUSE’S earned
income (if student or disabled, see the line 6 instructions); if
married filing a separate return, see the instructions for the
amount to enter; all others, enter the amount from line 16 17
Enter the smallest of line 15, 16, or 17
15
18
Excluded benefits. Enter here the smaller of the following:
16
19
c The amount from line 18, or
c $5,000 ($2,500 if married filing a separate return
and you were required to enter your spouse’s
earned income on line 17).
Taxable benefits. Subtract line 19 from line 13. Also, include this amount on Form 1040,
line 7. On the dotted line next to line 7, write “DCB”
17
20
Part III
%
To claim the child and dependent care credit, complete
lines 21–25 below, and lines 4–10 on the front of this form.
21
22
23
24
Enter the amount of qualified expenses you incurred and paid in 1996. DO NOT include on
this line any excluded benefits shown on line 19
18
19
20
21
22 Enter $2,400 ($4,800 if two or more qualifying persons)
Subtract line 23 from line 22. If zero or less, STOP. You cannot take the credit. Exception. If
you paid 1995 expenses in 1996, see the line 10 instructions
Enter the smaller of line 21 or 24 here and on line 4 on the front of this form
Enter the amount from line 19
25
23
24
25
12
13
A-20
OMB No. 1545–0895 General Business Credit
Form 3800
Department of the Treasury
Internal Revenue Service
© Attach to your tax return.
Attachment
Sequence No. 22 © See separate instructions.
Identifying number Name(s) shown on return
Tentative Credit
1a
2
3 3
4 4
5 5
6
7 7
Passive activity credits included on line 1n (see instructions)
8
Subtract line 2 from line 1n
Passive activity credits allowed for 1996 (see instructions)
10
Carryforward of general business, WIN, or ESOP credit to 1996 (see instructions for the schedule to attach)
12
Carryback of general business credit to 1996 (see instructions)
Tentative general business credit. Add lines 3 through 6
General Business Credit Limitation Based on Amount of Tax
9a
9b
9c
9d
9e
9g
9h
General business credit allowed for current year. Enter the smaller of line 7 or line 16 here
and on Form 1040, line 42; Form 1120, Schedule J, line 4d; Form 1120-A,
Part I, line 2a; Form 1041, Schedule G, line 2c; or the applicable line of your return. Individuals,
estates, and trusts: See instructions if the credit for increasing research activities is claimed.
C corporations: See instructions for Schedule A if any regular investment credit carryforward
is claimed. See the instructions if the corporation has had a post-1986 “ownership change.”
For Paperwork Reduction Act Notice, see page 2 of this form. Form 3800 (1996)
11
%
Part II
Part I
%
2
b
c
d
e
f
6
17
Cat. No. 12392F
Current year general business credit. Add lines 1a through 1m
m
1n
g
h
i
j
k
1g
1h
1i
1j
1l
1a
1b
1c
1d
1e
1f
Current year investment credit (Form 3468, Part I)
Current year work opportunity credit (Form 5884, Part I)
Current year credit for alcohol used as fuel (Form 6478)
Current year credit for increasing research activities (Form 6765, Part I)
Current year low-income housing credit (Form 8586, Part I)
Current year disabled access credit (Form 8826, Part I)
Current year enhanced oil recovery credit (Form 8830, Part I)
Current year renewable electricity production credit (Form 8835, Part I)
Current year Indian employment credit (Form 8845, Part I)
Current year credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846, Part I)
Current year credit for contributions to selected community development corporations (Form 8847, Part I)
Current year trans-Alaska pipeline liability fund credit (see instructions) 1m
l
9f
96
Individuals. Enter amount from Form 1040, line 38 c
Corporations. Enter amount from Form 1120, Schedule J, line 3 (or Form 1120-A, Part I, line 1) c
Other filers. Enter regular tax before credits from your return c
9a Credit for child and dependent care expenses (Form 2441, line 10)
Credit for the elderly or the disabled (Schedule R (Form 1040), line 20) b
Foreign tax credit (Form 1116, line 32, or Form 1118, Sch. B, line 12) d
e Possessions tax credit (Form 5735)
f
g
Credit for fuel from a nonconventional source
h
Qualified electric vehicle credit (Form 8834, line 19)
Add lines 9a through 9g
Net regular tax. Subtract line 9h from line 8
Alternative minimum tax:
Individuals. Enter amount from Form 6251, line 28
Corporations. Enter amount from Form 4626, line 15
Estates and trusts. Enter amount from Form 1041, Schedule I, line 41
13 Tentative minimum tax (see instructions):
c Individuals. Enter amount from Form 6251, line 26
c Corporations. Enter amount from Form 4626, line 13
c Estates and trusts. Enter amount from Form 1041, Schedule I, line 37
14 If line 10 is more than $25,000, enter 25% (.25) of the excess (see instructions)
Subtract line 15 from line 12. If zero or less, enter -0-
15
Mortgage interest credit (Form 8396, line 11) c
8 Regular tax before credits:
12 Net income tax. Add lines 10 and 11
Enter the greater of line 13 or line 14
11
10
13
% c
c
c
14
16
17
15
16
1k Current year orphan drug credit (Form 8820, Part I)
n
A-21
151
152
153
154
155
OMB No. 1545-0166
Expires 4-30-97 Form Recapture of Investment Credit 4255
(Rev. April 1994)
Attachment
Sequence No. 65 Department of the Treasury
Internal Revenue Service © Attach to your income tax return.
Name(s) as shown on return Identifying number
Type of property—State whether rehabilitation, energy, reforestation, or transition property. (See the Instructions for Form 3468 for the year the
investment credit property was placed in service for definitions.) If rehabilitation property, also show type of building. If energy property, show type. Properties
A
B
C
D
Properties Computation Steps:
D C B A (See Specific Instructions)
Original rate of credit 1
Date property was placed in service 2
Cost or other basis 3
Original estimated useful life or class of property 4
Applicable percentage 5
Original qualified investment (Multiply line 3 by the
percentage on line 5.)
6
Original Investment Credit
Original credit (Multiply line 6 by the percentage on line 1.) 7
Date property ceased to be qualified investment
credit property
8
Number of full years between the date on line 2 and
the date on line 8
9
Recapture percentage (from instructions) 10
Tentative recapture tax (Multiply line 7 by the
percentage on line 10.)
11
Add line 11, columns A through D 12
13 Enter the recapture tax from property ceasing to be at risk, or for which there was an increase in
nonqualified-nonrecourse financing (Attach separate computation.)
Add lines 12 and 13 14
15 Portion of original credit (line 7) not used to offset tax in any year, plus any carryback and carryforward
of credits you can now apply to the original credit year because you have freed up tax liability in the
amount of the tax recaptured (Do not enter more than line 14—see instructions.)
Computation of Recapture Tax
16 Total increase in tax. Subtract line 15 from line 14. Enter here and on the appropriate line of your tax return
Purpose of Form
General Instructions
Section references are to the Internal
Revenue Code before amendment by the
Revenue Reconciliation Act of 1990 (RRA
of 1990), unless otherwise noted.
You must refigure the credit if you
claimed it in an earlier year, but disposed
of the property before the end of the
recapture period or the useful life you used
to figure the original credit, whichever
applies. Refigure the credit for all property
(except nonrecovery placed in service
before 1991) when the property ceases to
be investment credit property before the
end of 5 full years after the property is
placed in service (recapture period). For
nonrecovery property placed in service
before 1991, refigure the credit when the
property ceases to be investment credit
property before the end of the useful life
used to figure the credit. See the line 10
instructions for details.
Paperwork Reduction Act
Notice
Form 4255 (Rev. 4-94)
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average time
is:
Recordkeeping 7 hr., 53 min.
Learning about the
law or the form 2 hr., 23 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form more
simple, we would be happy to hear from
you. You can write to both the IRS and the
Office of Management and Budget at the
addresses listed in the instructions for the
tax return with which this form is filed.
Preparing, copying,
assembling, and sending
the form to the IRS 2 hr., 37 min.
Cat. No. 41488C
We ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
Use Form 4255 to figure the increase in
tax for the recapture of investment credit
claimed.
You must also refigure the credit if you
returned leased property (on which you
had taken a credit) to the lessor before the
end of the recapture period or useful life.
54
A-22
OMB No. 1545-0227 6251 Form
Alternative Minimum Tax—Individuals
© See separate instructions.
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 32 © Attach to Form 1040 or Form 1040NR.
Name(s) shown on Form 1040 Your social security number
Enter the amount from Form 1040, line 35. If less than zero, enter as a (loss) ©
17 17
Adjustments and Preferences
1 If you itemized deductions on Schedule A (Form 1040), go to line 2. Otherwise, enter your standard deduction
from Form 1040, line 34, here and go to line 6
2
3
Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4 or 21/2% of Form 1040, line 32
4
Miscellaneous itemized deductions. Enter the amount from Schedule A (Form 1040), line 26
Taxes. Enter the amount from Schedule A (Form 1040), line 9
5
6 Refund of taxes. Enter any tax refund from Form 1040, line 10 or line 21
7
8 Post-1986 depreciation. Enter difference between regular tax and AMT depreciation
12
Adjusted gain or loss. Enter difference between AMT and regular tax gain or loss
Passive activities. Enter difference between AMT and regular tax income or loss
Beneficiaries of estates and trusts. Enter the amount from Schedule K-1 (Form 1041), line 8
18
13
14
Tax-exempt interest from private activity bonds issued after 8/7/86
19 Combine lines 15 through 18 ©
20 Alternative tax net operating loss deduction. See page 5 of the instructions
21
Alternative Minimum Taxable Income
22
23
24
25
Exemption Amount. (If this form is for a child under age 14, see page 6 of the instructions.)
26
Subtract line 22 from line 21. If zero or less, enter -0- here and on lines 26 and 28 ©
If line 23 is $175,000 or less ($87,500 or less if married filing separately), multiply line 23 by 26% (.26). Otherwise,
multiply line 23 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result
Alternative minimum tax foreign tax credit. See page 6 of the instructions
Tentative minimum tax. Subtract line 25 from line 24 ©
Enter your tax from Form 1040, line 38 (excluding any amount from Form 4972), minus any foreign tax credit
from Form 1040, line 41
For Paperwork Reduction Act Notice, see separate instructions. Form 6251 (1996) Cat. No. 13600G
If Form 1040, line 32, is over $117,950 (over $58,975 if married filing separately), and you itemized deductions,
enter the amount, if any, from line 9 of the worksheet for Schedule A (Form 1040), line 28
Certain interest on a home mortgage not used to buy, build, or improve your home
Investment interest. Enter difference between regular tax and AMT deduction
1
2
3
4
5
6
7
8
9
10
11
12
13
14
19
20
21
23
22
24
25
26
27
(
Incentive stock options. Enter excess of AMT income over regular tax income
)
( )
If your filing status is: And line 21 is not over: Enter on line 22:
Single or head of household $112,500 $33,750
9
10
11
27
18
Exemption Amount and Alternative Minimum Tax
Alternative Minimum Taxable Income. Subtract line 20 from line 19. (If married filing separately and line 21
is more than $165,000, see page 5 of the instructions.) ©
Alternative Minimum Tax. (If this form is for a child under age 14, see page 7 of the instructions.) Subtract
line 27 from line 26. If zero or less, enter -0-. Enter here and on Form 1040, line 46 ©
Part III
Part I
Part II
16
Net operating loss deduction, if any, from Form 1040, line 21. Enter as a positive amount
16
Married filing jointly or qualifying widow(er) 150,000 45,000
Married filing separately 75,000 22,500
If line 21 is over the amount shown above for your filing status, see page 6 of the instructions.
15 Total Adjustments and Preferences. Combine lines 1 through 14 ©
28
28
15
Other. Enter the amount, if any, for each item below and enter the total on line 14.
a
g
b
h
c
Circulation expenditures
Pollution control facilities
Research and experimental
Depreciation (pre-1987)
Installment sales
Long-term contracts
Loss limitations
d
e
f
i
k
l
Depletion
Intangible drilling costs
Mining costs
Tax shelter farm activities
%
m
Charitable contributions
Related adjustments n
Patron’s adjustment j
96
164
165
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159
Caution: See the instructions for Worksheets 1 and 2 on page 8 before completing Part I.
Rental Real Estate Activities With Active Participation (For the definition of active participation
see Active Participation in a Rental Real Estate Activity on page 4 of the instructions.)
Combine lines 2a, 2b, and 2c
Combine lines 1d and 2d. If the result is net income or zero, see the instructions for line 3 on page
9. If this line and line 1d are losses, go to line 4. Otherwise, enter -0- on line 9 and go to line 10
Note: Enter all numbers in Part II as positive amounts. See page 9 of the instructions for examples.
Subtract line 6 from line 5
9
Combine lines 1a, 1b, and 1c
Part I
Part II
Part III
OMB No. 1545-1008 Passive Activity Loss Limitations
Form 8582
© See separate instructions.
Department of the Treasury
Internal Revenue Service © Attach to Form 1040 or Form 1041.
Attachment
Sequence No. 88
Name(s) shown on return Identifying number
1996 Passive Activity Loss
1a Activities with net income (from Worksheet 1, column (a)) 1a
1b Activities with net loss (from Worksheet 1, column (b)) b
1c Prior year unallowed losses (from Worksheet 1, column (c)) c
1d d
All Other Passive Activities
2a Activities with net income (from Worksheet 2, column (a)) 2a
2b Activities with net loss (from Worksheet 2, column (b)) b
2c c
d
Prior year unallowed losses (from Worksheet 2, column (c))
3
3
Special Allowance for Rental Real Estate With Active Participation
4 Enter the smaller of the loss on line 1d or the loss on line 3 4
5
Enter $150,000. If married filing separately, see page 9 of the
instructions
5
6
6 Enter modified adjusted gross income, but not less than zero (see
page 9 of the instructions)
Note: If line 6 is equal to or greater than line 5, skip lines 7 and
8, enter -0- on line 9, and then go to line 10. Otherwise, go to
line 7.
7 7
Multiply line 7 by 50% (.5). Do not enter more than $25,000. If married filing separately, see
page 9 of the instructions
8
8
Enter the smaller of line 4 or line 8 9
Total Losses Allowed
10 10
11
11
Add the income, if any, on lines 1a and 2a and enter the total
Total losses allowed from all passive activities for 1996. Add lines 9 and 10. See pages 10
and 11 of the instructions to find out how to report the losses on your tax return
Form 8582 (1996) For Paperwork Reduction Act Notice, see separate instructions.
2d
Cat. No. 63704F
( )
( )
( )
( )
96
(99)
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168
OMB No. 1545-1073
Form 8801
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 74 © Attach to your tax return.
Name(s) shown on return Identifying number
Net Minimum Tax on Exclusion Items
1 Combine lines 16 through 18 of your 1995 Form 6251. Estates and trusts, see instructions 1
2 2 Enter adjustments and preferences treated as exclusion items. See instructions
( ) 3 3Minimum tax credit net operating loss deduction. See instructions
Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more
than $165,000 and you were married filing separately for 1995, see instructions
4
4
5
Enter $45,000 ($33,750 if single or head of household for 1995, $22,500 if married filing separately
for 1995). Estates and trusts, enter $22,500
5
6
Enter $150,000 ($112,500 if single or head of household for 1995, $75,000 if married filing
separately for 1995). Estates and trusts, enter $75,000
6
7 7 Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9
8 Multiply line 7 by 25% (.25) 8
9
9 Subtract line 8 from line 5. If zero or less, enter -0-. If this form is for a child under age 14, see
instructions
10
Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15, and go to Part II. Form
1040NR filers, see instructions
10
11
11 If line 10 is $175,000 or less ($87,500 or less if married filing separately for 1995), multiply line
10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28), and subtract $3,500 ($1,750 if married
filing separately for 1995) from the result
12 Minimum tax foreign tax credit on exclusion items. See instructions 12
13 Tentative minimum tax on exclusion items. Subtract line 12 from line 11 13
14 Enter the amount from your 1995 Form 6251, line 27, or Form 1041, Schedule I, line 40 14
Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- 15 15
Minimum Tax Credit and Carryforward to 1997
Enter the amount from your 1995 Form 6251, line 28, or Form 1041, Schedule I, line 41 16 16
17 Enter the amount from line 15 above 17
18 Subtract line 17 from line 16. If less than zero, enter as a negative amount 18
19 1995 minimum tax credit carryforward. Enter the amount from your 1995 Form 8801, line 26 19
Enter the total of your 1995 unallowed orphan drug credit, 1995 unallowed nonconventional
source fuel credit, and 1995 unallowed qualified electric vehicle credit. See instructions
20
20
21 Combine lines 18, 19, and 20. If zero or less, stop here and see instructions 21
22 Enter your 1996 regular income tax liability minus allowable credits. See instructions 22
23 23 Enter the amount from your 1996 Form 6251, line 26, or 1996 Form 1041, Schedule I, line 37
24 Subtract line 23 from line 22. If zero or less, enter -0- 24
25 Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on the
appropriate line of your 1996 tax return. See instructions 25
26 Minimum tax credit carryforward to 1997. Subtract line 25 from line 21. See instructions 26
General Instructions Section references are to the Internal
Revenue Code.
Purpose of Form
We ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
Form 8801 is used by individuals, estates,
and trusts to figure the minimum tax credit,
if any, for alternative minimum tax (AMT)
incurred in prior tax years after 1986. The
form is also used to figure any minimum
tax credit carryforward.
Who Should File
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average time
is: Recordkeeping, 1 hr., 33 min.;
Learning about the law or the form, 1
hr., 13 min.; Preparing the form, 1 hr.;
Copying, assembling, and sending the
form to the IRS, 17 min. Form 8801 should be completed by
individuals, estates, and trusts that had:
c An AMT liability in 1995 and adjustments
or preferences (other than exclusion items)
in 1995,
c A minimum tax credit carryforward from
1995 to 1996, or
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. See
the instructions for the tax return with
which this form is filed.
Cat. No. 10002S
Part II
Part I
Credit For Prior Year Minimum Tax—
Individuals, Estates, and Trusts
Form 8801 (1996)
Paperwork Reduction Act Notice
96
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as required by section 6103.
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