1966 INDIVIDUAL PUBLIC USE TAX FILE CODE AND AMOUNT FIELD DEFINITIONS Codes: 1. RESERVED 2. SAMPLE /* SAMPLE CODE */ 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. RESERVED 9. RESERVED 10. RESERVED 11. RESERVED 12. RESERVED 13. RESERVED 14. RESERVED 15. RESERVED 16. RESERVED 17. RESERVED 18. RESERVED 19. RESERVED 20. DEPEXEMP /* DEPENDENT EXEMPTION */ 21. RESERVED 22. RESERVED 23. RESERVED 24. RESERVED 25. RESERVED 26. FDED /* FORM OF DEDUCTION */ 27. TXST /* TAX STATUS */ 28. SELCODE /* SELECT CODE */ 29. RESERVED 30. RESERVED 31. MARS /* MARITAL STATUS */ 32. RESERVED 33. TXPYREX /* TAX PAYER EXEMPTION */ 34. AGEX /* AGE EXEMPTION */ 35. BLINDEX /* BLIND EXEMPTION */ 36. RESERVED 37. DP_MD /* DEPENDENT PARENT-MEDICAL */ 38. RESERVED 39. RESERVED 40. RESERVED 41. RESERVED 42. RESERVED 43. RESERVED 44. RESERVED 45. RESERVED 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED Fields: 1. AGEXEMPT /* AGE EXEMPTION */ 2. TAXPEXEM /* TAX PAYER EXEMPTIONS */ 3. BLINDEXE /* BLIND EXEMPTIONS */ 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. RESERVED 9. DEPEX /* DEPENDENT EXEMPTIONS */ 10. RESERVED 11. SALWAGES /* SALARIES AND WAGES */ 12. AGI(+) /* ADJUSTED GROSS INCOME */ 13. AGD(-) /* ADJUSTED GROSS DEFICIT */ 14. RESERVED 15. RESERVED 16. RESERVED 17. INTRECVD /* INTEREST RECEIVED */ 18. CONTDED /* CONTRIBUTION DEDUCTION */ 19. TOTALDED /* TOTAL DEDUCTIONS */ 20. TAXBLINC /* TAXABLE INCOME */ 21. ITXBEFCR /* INCOME TAX BEFORE CREDIT */ 22. ITXAFTCR /* INCOME TAX AFTER CREDIT */ 23. RESERVED 24. TXSAVIAV /* TAX SAVING INCOME AVERAGING */ 25. RESERVED 26. RESERVED 27. TXFRECPR /* TAX FROM RECOMP PR YR INV CR */ 28. INCTAXWH /* INCOME TAX WITHHELD */ 29. EXCFICAW /* EXCESS FICA WITHHELD */ 30. RESERVED 31. ESTTXPAY /* ESTIMATED TAX PAYMENT */ 32. BALDUE /* BALANCE DUE */ 33. RESERVED 34. RESERVED 35. RESERVED 36. TAXPDWR /* TAX PAID WITH RETURN */ 37. RESERVED 38. OVERPMNT /* OVERPAYMENT */ 39. INCSETX /* INCOME SELF-EMP TAX */ 40. RESERVED 41. STCAPLOS /* SHORT TERM CAP LOSS CAROV */ 42. LTCAPLOS /* LONG TERM CAP LOSS CAROVR */ 43. STGCO /* NET SHORT TERM GAIN CAROV */ 44. STLCO /* NET SHORT TERM LOSS CAROV */ 45. LTGCO /* NET LONG TERM GAIN CAROV */ 46. LTLCO /* NET LONG TERM LOSS CAROV */ 47. CAPGAIN /* NET CAPITAL GAIN */ 48. CAPLOSS /* NET CAPITAL LOSS */ 49. LOSBEFLI /* LOSS BEFORE LIMITATION */ 50. EXCESLTG /* 1/2 EXCESS LONTERM GAIN */ 51. OTHGAIN /* OTHER GAIN */ 52. TOTORGAI /* TOTAL ORDINARY GAIN */ 53. OPROPGAI /* OTHER PROPERTY GAIN */ 54. OPROPLOS /* OTHER PROPERTY LOSS */ 55. MORTGAGE /* HOME MORT INTEREST EXPENS */ 56. TOTINTER /* TOTAL INTEREST */ 57. OTHERDED /* OTHER DEDUCTIONS */ 58. RESERVED 59. BUSLOSS /* BUSINESS LOSS */ 60. RENTINC /* RENT INCOME */ 61. RENTLOSS /* RENT LOSS */ 62. ROYALINC /* ROYALTIES INCOME */ 63. ROYALLOS /* ROYALTIES LOSS */ 64. PARTPROF /* PARTNERSHIP PROFIT */ 65. PARTLOSS /* PARTNERSHIP LOSS */ 66. ESTATEIN /* ESTATE + TRUST INCOME */ 67. ESTATLOS /* ESTATE + TRUST LOSS */ 68. SBCP /* SMALL BUS CORP PROFIT */ 69. SBCL /* SMALL BUS CORP LOSS */ 70. FARMP /* FARM PROFIT */ 71. FARML /* FARM LOSS */ 72. MISCINC /* MISC INCOME */ 73. MISCLOS /* MISC LOSS */ 74. RESERVED 75. RESERVED 76. FEDGASCR /* NONHIGHWAY FED GAS TAX CRED */ 77. OTHERPAY /* OTHER PAYMENTS */ 78. OTAXCR /* OTHER TAX CREDIT */ 79. ININCTXC /* INVESTMENT INC TAX CREDIT */ 80. FORTXCR /* FOREIGN TAX CREDIT */ 81. RETINCR /* RETIREMENT INCOME CREDIT */ 82. DOMFORDI /* DOMESTIC + FOREIGN DIV */ 83. DIVEXC /* DIVIDENDS EXCLUSION */ 84. SUMCGNTD /* SUM CAP GAIN + NONTAX DIS */ 85. DIVINAGI /* DIVIDENDS IN AGI */ 86. DEPLETIO /* DEPLETION */ 87. RESERVED 88. RESERVED 89. RESERVED 90. RESERVED 91. PENANN /* PENSION + ANN TAX PORTION */ 92. RESERVED 93. RESERVED 94. RESERVED 95. RESERVED 96. REALESTT /* REAL ESTATE TAXES PAID */ 97. GASTAX /* GAS TAXES PAID */ 98. GENSALTX /* GENERAL SALES TAXES PAID */ 99. STATETAX /* STATE LOCAL INC TAX PAID */ 100. PERSOTAX /* PERSONAL PROPERTY TAX PD */ 101. TOTALTAX /* TOTAL TAXES PAID */ 102. RESERVED 103. RESERVED 104. RESERVED 105. RESERVED 106. RESERVED 107. RESERVED 108. RESERVED 109. RESERVED 110. RESERVED 111. GRPIDED /* GROUP I TOTAL DEDUCTION */ 112. MEDGRUG1 /* MED + DRUG OVER 1% */ 113. MEDDRUG3 /* MED DENTAL OVER 3% */ 114. TOTMEDRU /* TOTAL MED + DENTAL EXPEN */ 115. RESERVED 116. RESERVED 117. RESERVED 118. RESERVED 119. RESERVED 120. RESERVED 121. RESERVED 122. RESERVED 123. RESERVED 124. RESERVED 125. RESERVED 126. RESERVED 127. RESERVED 128. RESERVED 129. RESERVED 130. RESERVED 131. RESERVED 132. RESERVED 133. RESERVED 134. RESERVED 135. RESERVED 136. RESERVED 137. RESERVED 138. RESERVED 139. RESERVED 140. RESERVED 141. RESERVED 142. RESERVED 143. SICKPAY /* SICK PAY */ 144. MOVING /* MOVING EXPENSES */ 145. EMPBUSEX /* EMPLOYEE BUS EXPENSES */ 146. PAYRETPL /* PAYMENTS TO A RET PLAN */ 147. RESERVED 148. RESERVED 149. RESERVED 150. RESERVED 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. NATWT /* NATIONAL WEIGHT */ 157. RESERVED 158. RESERVED 159. RESERVED 160. RESERVED 1966 INDIVIDUAL PUBLIC USE TAX FILE Explanation of Codes and Items in Tape File Codes: 2. Sample 00 Form 1040A Returns 01 Nonbusiness with AGI under $10,000; loss under $200,000 02 Business with AGI under $10,000; loss under $200,000 03 Nonbusiness with AGI $10,000 under $50,000 04 Business with AGI $10,000 under $30,000 05 Nonbusiness with AGI $50,000 under $100,000 06 Business with AGI $30,000 under $100,000 07 Nonbusiness with AGI $100,000 under $200,000 08 Business with AGI $100,000 under $200,000 09 Form 1040, (1040W) Prior Year Delinquent with AGI under $50,000; loss under $200,000 17 Nonbusiness with AGI of $200,000 and over; loss of $200,000 and over 18 Business with AGI of $200,000 and over; loss of $200,000 and over 19 Form 1040, (1040W) Prior Year Delinquent with AGI $50,000 and over; loss $200,000 and over. 20. Dependent Exemption -- the sum of lines 3a and 3b, page 1, Form 1040 or line 13 and 14, Form 1040A. 26. Form of Deduction 1 Itemized deduction returns 2 Standard deduction returns 3 Returns with positive total Income 4 Minimum standard deduction returns 5 Itemized without schedule 27. Tax Status 1 Taxable, using normal tax and surtax computation 2 Taxable, using normal tax and surtax computation and Income averaging 3 Taxable, using alternative tax computation 4 Taxable, using alternative tax computation and income averaging 5 Returns with no taxable income 6 Nontaxable (after credits), using normal tax and surtax computation 7 Nontaxable (after credits), using normal tax and surtax computation, and income averaging 8 Nontaxable (after credits , using alternative tax computation 9 Nontaxable (after credits), using alternative tax computation and income averaging 28. Select -- Randomly divides file into 10 mutually exclusive subsamples of equal size. Each record contains a code from 0 to 9. 31. Marital Status 1 Single (not head of household or surviving spouse) 2 Married filing joint return 3 Married filing separate return 4 Unmarried head of household 5 Surviving widow (widower) with dependent children 33. Taxpayer Exemptions -- the sum of lines 7a and 7b, "Regular," of Form 1040 35. Age Exemptions -- the sum of lines 7a and 7b, "65 or over," of Form 1040 36. Blind Exemptions -- the sum of line 7a and 7b, "Blind," of Form 1040 37. DP-MD (Dependent Parents Medical Deduction) 1 Yes 2 No 1966 INDIVIDUAL PUBLIC USE TAX FILE Explanation of Codes and Items in Tape File Fields: 1. Age Exemption -- lines 2a and 2b (65 or over), page 1 of Form 1040 (line 12 (65 or over) of Form 1040A). 2. Taxpayer(s) Exemption -- lines 2a and 2b (Regular), page 1 of Form 1040 (line 12 (Regular) of Form 1040A). 3. Blind Exemption -- lines 2a and 2b (Blind), page 1 of Form 1040 (line 12 (Blind) of Form 1040A). 9. Dependent Exemption -- the sum of lines 3a and 3b, page 1 of Form 1040 (the sum of line 13 and 14 of Form 1040A). 11. Salaries and Wages -- line 5. 12. Adjusted Gross Income (AGI+) -- line 9 (line 7 on Form 1040A). 13. Adjusted Gross Deficit (AGI-) -- line 9 (line 7 on Form 1040A). 17. Interest Received -- line 2d, Part II, page 2 of Form 1040 (line 6a of Form 1040A). 18. Total Contributions Deduction -- line 4, Contributions section, Part IV, page 2 of Form 1040. 19. Total Deductions -- in conjunction with the "Form of deduction" code (Code 26) this figure is: line 11a of Form 1040 returns with adjusted gross based $5,000 or more, or the amount computed, based on the tax reported, for all Forms 1040A and 1040 under $5,000 where the taxpayer used the "Tax Table". The amount of total deduction: on many nontaxable returns exceeds adjusted gross income reduced by the amount of exemptions. A few "separate returns" (marital status code 3) are coded as itemized deduction returns yet they have no total deductions reported. In such cases it is assumed that the spouse itemized and claimed all of the deductions. 20. Taxable Income -- for itemized deduction returns, line 11d of Form 1040. For Form 1040 returns with income $5,000 or more and with the standard deduction, line 11d. For standard deduction Form 1040 returns with income under $5,000, and for all Form 1040A returns, the taxable income was computed based on the appropriate marital status and form of deduction. 21. Income Tax Before Credits -- line 12, Form 1040 (line 8, Form 1040A). For Forms 1040, the tax was the result of (l) the regular tax computation (tax status code 1); (2) the alternative tax computation (tax status code 2); (3) income averaging (income averaging field); or (4) application of rates in effect prior to 1966 on prior year delinquent returns (sample codes 09 and 19). The tax reported by the taxpayer computed under (l) and (2) above as accepted if within a +5 percent tolerance. If the reported tax was outside the tolerance, the tax was recomputed, and if necessary the tax status and/or marital status codes were changed. The tax reported by the tax-payer computed under (3) or (4) above was generally accepted without change. 22. Income Tax after Credit -- line 14a (line 8 on Form 1040A). 24. Tax savings, Income Averaging -- a computed amount which is the difference between the tax liability under income averaging and the tax liability if income averaging was not used. 27. Recomputed Tax -- line 14b, tax from recomputing prior-year investment credit. 28. Income Tax Withheld -- line 17 (line 9 on Form 1040A). 29. Excess FICA Withheld -- line 19. 31. 1966 Estimated Tax Payment -- line 18, this includes prior- year overpayment credited to 1966 taxes 32. Balance Due -- line 22, page 1 of Form 1040 (line 10 of Form 1040A). 36. Tax Paid with Return -- amount of the check or money order attached to the Form 1040 or Form 1040A. 38. Overpayment -- line 23, page 1 of Form 1040 (line 11 of Form 1040A). 39. Self-Employment Tax -- line 15. 41. Short-Term Capital Loss Carryover -- line 3, col. g, Part I, Schedule D. 42. Long-Term Capital Loss Carryover -- line 7, Part I, Schedule D. 43. Short-Term Gain after Carryover -- line 4, col. g, Part I, Schedule D, if positive. 44. Short-Term Loss after Carryover -- line 4, col. g, Part I, Schedule D, if negative. 45. Net Long-Tern Capital Gain after Carryover -- line 9, part I, Schedule D, if positive. 46. Net Long-Tern Capital Loss after Carryover -- line 9, part I, Schedule D, if negative. 47. Net Capital Gain in AGI -- line 12, col. g, Part I, Schedule D, if positive. 48. Net Capital Loss in AGI -- line 12, col. g, Part I, Schedule D, if negative. 49. Net Loss Before Limitation -- line 10, Part I, Schedule D. 50. 1/2 Excess Net Long-Term Capital Gain -- computed amount used in tax computation. 51. Other Gain from Sales of Deprciable Property -- line 3, Part II, Schedule D. 52. Ordinary Gain from Sales of Depreciable Property -- line 2, Part II, Schedule D. 53. Other Property Net Gain -- line 3, Part III, Schedule D, if positive. 54. Other Property Net Loss -- line 3, Part III, Schedule D, if negative. 55. Home Mortgage Interest -- Interest sction, Part IV, Form 1040. 56. Total Interest Deducted -- line 2d, Part II, Form 1040. 57. Miscellaneous Deductions -- Miscellaneous Deductions sections, Part IV, Form 1040. 59. Nonfarm Net Loss -- line 4, Part II, Form 1040, if negative. 60. Rent Net Income -- line 2, Part II, Schedule B for rental properties with positive income. 61. Rent Net Loss -- line 2, Part II, Schedule B for rental properties with negative income. 62. Royalty Net Income -- line 2, Part II, Schedule B for royalty properties with positive income. 63. Royalty Net Loss -- line 2, Part II, Schedule B for royalty properties with negative income. 64. Partnership Net Profit -- line 1, Part III, Schedule B if positive. 65. Partnership Net Loss -- line 1, Part III, Schedule B if negative. 66. Estate and Trust Net Income -- line 3, Part III, Schedule B if positive. 67. Estate and Trust Net Loss -- line 3, Part III, Schedule B if negative. 68. Small Business Corporation Net Income -- line 2, Part III, Schedule B if positive. 69. Small Business Corporation Net Loss -- line 2, Part III, Schedule B if negative. 70. Farm Net Profit -- line 6, Part II, Form 1040 if positive. 71. Farm Net Loss -- line 6, Part II, Form 1040 if negative. 72. Other Sources, Income -- line 7, Part II if the result is positive. Includes any positive adjustment necessary to balance the sources of income and loss to adjusted gross income. 73. Other Sources, Loss -- line 7, Part II, if the result is negative. Includes any negative adjustment necessary to balance the sources of income and loss to adjusted gross income. 76. Nonhighway Federal Gasoline Tax Credit -- line 20, Form 1040. 77. Other Taxpayments -- line 21 less sum of lines 17, 18, 19 and 20, Form 1040. 78. Other Tax Credits -- line 5 less sum of lines 1, 2 and 3, Part V, Form 1040. 79. Investment Tax Credit -- line 2, Part V, Form 1040. 80. Foreign Tax Credit -- line 3, Part V, Form 1040. 81. Rertirement Income Credit -- line 1, Part V, Form 1040. 82. Domestic and Foreign Dividends Received -- line 1a, Part II, Form 1040. 83. Dividend Exclusion -- line 1b, Part II, Form 1040. 84. Capital Gains and Nontaxable Distributions -- line 1c and 1d, Part II, Form 1040. 85. Dividends in AGI -- line 1f, Part II, Form 1040; line 6b, Form 1040A 86. Royalty Depletion -- line 1, cloumn 4, Part II, Schedule B for royalty property. 91. Pensions and Annuities, Taxable Portion -- line 6, section A or line 5, section B, Part I, Schedule B. 96. Real Estate Taxes Paid -- Taxes section, Part IV, Form 1040. 97. State and Local Gasoline Tax Paid -- Taxes section, Part IV, Form 1040. 98. General Sales Tax -- Taxes section, Part IV, Form 1040. 99. State and Local Income Tax Paid -- Taxes section, Part IV, Form 1040. 100. Personal Property Tax Paid -- Taxes section, Part IV, Form 1040. 101. Total Taxes Paid -- Taxes section, Part IV, Form 1040. 111. Total Medical Deduction, Group I -- line 7, Medical and dental expenses, Part IV, for taxpayer and wife if either is 65 years of age or older, or for each 65 -year-old (or over) dependent parent of taxpayer or wife. Medical and dental expenses for these persons may be deducted in full. Edited from line 3, Form 2948 if filed by taxpayer. 112. Medicine and Drugs in Excess of 1% -- line 3, Medical and dental section, Part IV, Form 1040. Edited from line 6, Form 2948, if filed by taxpayer. 113. Total Medical Deduction, Group II -- line 7, Medical and dental expenses, part IV, for taxpayer, wife, and dependents regardless of age. Edited from line 10, Form 2948, if filed by taxpayer. 114. Total Medical Deduction -- sum of fields 111 and 113. Edited from line 11, Form 2948, if filed by taxpayer. 143. Sick Pay Adjustment -- line 1, Part III, as reported by the taxpayer and may exceed gross salaries and wages, and/or the $5,200 maximum limitation. 144. Moving Expenses -- line 2, Part III, as reported by taxpayer. In some cases no gross salaries and wages were reported. 145. Employee Business Expenses -- line 3, Part III, as reported by the taxpayer and in some cases may exceed gross salaries and wages. 146. Self-employed Pension Payment -- line 4, Part III, as reported by the taxpayer and in some cases may exceed the maximum limitation. 156. National Weight