1972 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. CSAMP 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. DISTRICT SELECT CODE 9. RESERVED 10. TAX RATE 11. RESERVED 12. DEPENDENT EXEMPTIONS 13. RESERVED 14. TOTAL EXEMPTIONS 15. RESERVED 16. EXEMPTIONS OTHER THAN AGE OR BLINDESS 17. RESERVED 18. RESERVED 19. RESERVED 20. NATIONAL SELECT CODE 21. RESERVED 22. RESERVED 23. RESERVED 24. RESERVED 25. RESERVED 26. TAXABILITY CODE 27. FORM OF DEDUCTION 28. MARITAL STATUS 29. TAX RATE SCHEDULE 30. FILING PERIOD 31. TAX STATUS 32. FORM 33. BANK 34. ALTERNATIVE TAX CODE 35. TAXPAYER EXMPTIONS 36. AGE EXEMPTIONS 37. BLINDNESS EXEMPTIONS 38. STUDENT EXEMPTIONS 39. PRESIDENTIAL ELECTION CAMPAIGN FUND 40. SURCHARGE CODE 41. INCOME EARNED ABROAD 42. TAX PREPARER 43. TAX MODEL 44. DEPENDENT WITH UNEARNED INCOME 45. CAPTIAL GAINS 46. RESERVED 47. MAJOR SOURCE OF INCOME 48. MAJOR SOURCE OF LOSS 49. RESERVED 50. RESERVED 1972 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. TAXPAYER EXEMPTIONS 2. AGE EXEMPTIONS 3. BLIND EXEMPTIONS 4. DEPENDENT EXEMPTIONS 5. TOTAL EXEMPTIONS 6. STUDENT EXEMPTIONS 7. WAGES, ETC 8. INCOME AVERAGING TAXABLE INCOME 9. TOTAL DIVIDENDS BEFORE EXCLUSION 10. DIVIDENDS IN AGI 11. INTEREST 12. ADJUSTED GROSS INCOME OR DEFICIT 13. INCOME SUBJECT TO TAX 14. INCOME TAX BEFORE CREDITS AND SURCHARGE 15. INCOME TAX AFTER CREDITS 16. INCOME TAX WITHHELD 17. 1972 ESTIMATED TAX PAYMENTS 18. BALANCE DUE 19. OVER PAYMENTS REFUNDED 20. OVER PAYMENTS CREDITED TO 1973 EST. TAX 21. BUSINESS INCOME 22. BUSINESS LOSS 23. SUPPLEMENTAL SCHEDULE NET GAIN 24. SUPPLEMENTAL SCHEDULE NET LOSS 25. FARM INCOME 26. FARM LOSS 27. FULLY TAX PEN. AND ANNU. FORM 1040 28. CAPITAL GAIN DISTRIBUTIONS 29. STATE INCOME TAX REFUNDS 30. ALIMONY 31. OTHER INCOME 32. OTHER LOSS STATUTORY ADJUSTMENTS 33. SICK PAY 34. MOVING EXPENSE 35. EMP. BUS. EXPENSE 36. PAYMENTS TO A RETIREMENT PLAN 37. TOTAL DEDUCTIONS 38. TAXABLE INCOME CREDITS 39. RETIREMENT INCOME 40. INVESTMENT 41. FOREIGN TAX 42. CONTRIBUTIONS TO CANDIDATES 43. WORK INCENTIVE PROGRAM 44. ORDINARY INC. SUBJ. TO REGULAR RATES 45. OTHER TAX CREDITS OTHER TAXES 46. SELF EMPLOYMENT 47. RECOMPUTED 48. MINIMUM TAX 49. SS TAX ON TIPS 50. EXCESS FICA PAYMENTS 51. CREDIT FOR FEDERAL TAX ON GASOLINE 52. TOTAL OTHER PAYMENTS MEDICAL AND DENTAL EXPENSES 53. ONE-HALF INSURANCE PREMIUMS 54. MED. AND DRUGS IN EXC. OF 1% 55. BALANCE OF INSURANCE PREMIUMS 56. MEDICAL AND DEN. EXP. IN EXC. OF 3% 57. TOTAL MED. AND DENTAL EXPENSES TAXES 58. REAL ESTATE 59. STATE AND LOCAL GASOLINE 60. GENERAL SALES 61. STATE AND LOCAL INCOME 62. PERSONAL PROPERTY 63. TOTAL 64. CASH CONTRIBUTIONS 65. CARRYOVER CONTRIBUTIONS 66. UNUSED CONTRIBUTIONS TO CANDIDATES CREDIT 67. TOTAL CONTRIBUTIONS INTEREST 68. HOME MORTGAGE 69. INSTALLMENT PURCHASES 70. INVESTMENT 71. TOTAL 72. NET CASUALTY AND THEFT LOSS 73. CHILD CARE EXPENSES 74. CAPITAL GAINS TAXED AT 50% RATE 75. CAPITAL GAINS TAXED AT UPPER RATE 76. OTHER MISCELLANEOUS DEDUCTIONS 77. MISCELLANEOUS DEDUCTIONS POL. CONTRIBUTIONS 78. TOTAL MISCELLANEOUS DEDUCTIONS DIVIDENDS 79. TOTAL DIVS. AND DISTRIBUTIONS 80. CAPITAL GAINS DISTRIBUTION 81. NONTAXABLE DISTRIBUTION 82. SHORT-TERM CAPITAL LOSS CARRYOVER 83. CAPITAL GAINS TAX GENERATED AT 50% RATE 84. CAPITAL GAINS TAX GENERATED AT UPPER RATE 85. NET SHORT-TERM GAIN AFTER CARRYOVER 86. NET SHORT-TERM LOSS AFTER CARRYOVER LONG-TERM GAINS OR LOSSES 87. PRE-1970 L-T CAPITAL LOSS CARRYOVER 88. POST-1969 L-T CAPITAL LOSS CARRYOVER 89. NET L-T GAIN AFTER CARRYOVER 90. NET L-T LOSS AFTER CARRYOVER 91. NET LOSS BEFORE LIMITATION 92. NET L-T GAIN IN EXC. OF S-T LOSS 93. ONE-HALF EXCESS NET L-T CAPITAL GAIN 94. NET CAPITAL GAIN 95. NET CAPITAL LOSS 96. L-T GAINS FROM INSTALLATION SALES 97. PEN. AND ANNUITY INCOME (TAX. POR.) 98. RENT NET INCOME 99. RENT NET LOSS 100. TAX PREFERENCE TYPE NOT REPORTED 101. RECOMPUTED TOTAL TAX PREF. INC. 102. TAX. PREF. INCOME LESS EXCLUSION 103. ROYALTY NET INCOME 104. ROYALTY NET LOSS 105. PARTNERSHIP NET INCOME 106. PARTNERSHIP NET LOSS 107. ESTATE OR TRUST NET INCOME 108. ESTATE OR TRUST NET LOSS 109. SMALL BUSINESS CORPORATION INCOME 110. TAX PREF. INCOME SUBJECT TO TAX 111. TENTATIVE TAX ON PREFERENCES 112. NET TENTATIVE TAX FOR TAX PREFERENCES 113. SMALL BUSINESS CORPORATION LOSS FORM 2555 114. TOTAL INC. EARNED ABROAD 115. EXEMPT AMOUNT ITEMS OF TAX PREFERENCE 116. ACCEL. DEPR. LOW-INCOME RENTAL 117. ACCEL. DEPR. OTHER REAL PROPERTY 118. ACCEL. DEPR. PERSONAL PROPERTY 119. AMORT. OF CERT. POLLU. CTL. FAC. 120. TENTATIVE TAX FOR TAX PREFERENCES BEFORE CREDITS 121. NO BENEFIT DEDUCTION CLAIMED 122. TAX GENERATED AT MAXIMUM RATE ITEMS OF TAX PREF--CON. 123. AMORT. OF RR ROLLING STOCK 124. AMORT. OF ON-THE-JOB FACILITIES 125. AMOUNT PAID WITH FORM 4868 ITEMS OF TAX PREFERENCE -- CONTINUED 126. STOCK OPTIONS 127. RESERVES FOR BAD DEPT 128. DEPLETOIN 129. CAPITAL GAINS 130. EARNED TAXABLE INCOME 131. UNEARNED TAXABLE INCOME 132. OTHER TAXABLE INCOME COMPUTATION OF MINIMUM TAX 133. TOTAL TAX PREFERENCE INCOME 134. EXCLUSION 135. TAX CARRYOVER FROM PRIOR YEAR 136. 1972 NET OPER. LOSS CARRYOVER 137. MIN. TAX DEFER. FROM PRIOR YEAR 138. UNUSED RETIREMENT INC. CREDIT 139. MINIMUM TAX AFTER ADJUSTMENT 140. EARNED TAXABLE INC. SUBJECT TO REGULAR RATES 141. EARNED TAXABLE INC. SUBJECT TO MAX. RATES 142. OTHER TAXABLE INC. SUBJECT TO REGU. RATES COMPUTATION OF MAXIMUM TAX 143. EARNED INCOME 144. EARNED NET INCOME 145. TAX PREF. ITEMS IN EXC. OF $30,000 146. ADJ. EARNED TAXABLE INCOME TAX BEFORE CREDITS GEN. AT-- 147. REGULAR RATE ON EARNED TAXABLE INC. 148. REGULAR RATE ON OTHER TAXABLE INC. 149. INCOME SUBJECT TO TAX AT REGULAR RATES 150. INCOME SUBJECT TO TAX AT ALTERNATIVE RATE 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. WEIGHT 1972 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF CODES IN TAPE FILE 2. CSAMP -- Sample stratum in which return was classified prior to selection in the sample. SAMPLE WEIGHT FOR 1972 INDIVIDUAL TAX MODEL ------------------------------------------------------------- SAMPLE CODE SAMPLE STRATUM POPULATION MINUS TAX WEIGHT REJECT CODES 1&2 MODEL SAMPLE ------------------------------------------------------------- NONBUSINESS RETURNS 11 AGI/LSII UNDER 10,000 42,507,831 7,173 5926.09 12 10,000 UNDER 15,000 13,484,099 5,542 2433.07 13 15,000 UNDER 20,000 6,881,075 5,397 1274.98 14 20,000 UNDER 50,000 4,737,281 6,025 763.46 15 50,000 UNDER 100,000 327,409 4,275 76.59 16 100,000 UNDER 200,000 64,535 5,379 12.00 17 200,000 OR MORE 16,803 16,803 1.00 BUSINESS RETURNS (SCHEDULE C/F ATTACHED) 21 AGI /LSII UNDER 10,000 3,854,611 5,054 762.69 22 10,000 UNDER 15,000 2,487,348 5,052 492.35 23 15,000 UNDER 20,000 1,420,212 4,767 297.93 24 20,000 UNDER 30,000 1,066,063 4,922 216.59 25 30,000 UNDER 50,000 486,652 5,204 93.51 26 50,000 UNDER 100,000 199,524 4,666 42.76 27 100,000 UNDER 200,000 42,333 4,958 8.54 28 200,000 OR MORE 20,871 20,871 1.00 30 MINIMUM TAX $17,000 OR MORE 313 313 1.00 TOTAL 77,596,960 106,581 ------------------------------------------------------------------ 1/ In some cases, returns are stratified by the largest single income item rather than by the size of adjusted gross income. 8. DISTRICT SELECT CODE -- Random number from 00 to 99. 10. TAX RATE -- The highest tax rate applicable to income subject to tax. MARGINAL TAX RATE .........................0, 14-70 12. DEPENDENT EXEMPTIONS -- Coded from number of exemptions shown on lines 8 and 9 of Form 1040 or 1040A. 14. TOTAL EXEMPTIONS - Coded from number of exemptions shown on line 10 of Form 1040 or 1040A. TOTAL EXEMPTIONS ........................01-99 16. EXEMPTIONS OTHER THAN AGE OR BLINDESS -- Computed from total exemptions, LINE 10 of Form 1040 less lines 6 and 7, "65 AND OVER" and "BLIND", of Form 1040. EXEMPTIONS OTHER THAN AGE OR BLINDNESS .............01-99 20. NATIONAL SELECT CODE -- Random number from 00 to 99. 26. TAXABILITY CODE -- Coded according to presence or absence of an amount in either Field 15 (TAX AFTER CREDITS) or Field 48 (MINIMUM TAX) TAXABLE/NONTAXABLE TAXABLE RETURNS....................1 NONTAXABLE RETURNS.................2 27. FORM OF DEDUCTION -- Coded accoding to type of deduction used in computation of taxable income. FORM OF DEDUCTION ITEMIZED ....................1 ITEMIZED WITH NO DETAIL .....2 PERCENTAGE STANDARD .........3 LOW INCOME ALLOWANCE ........4 NO AGI ......................5 28. MARITAL STATUS -- Coded form "FILING STATUS," Page 1 of Form 1040 MARITAL STATUS SINGLE ........................1 JOINT .........................2 SEPARATE ......................3 HEAD OF HOUSEHOLD .............4 SURVIVING SPOUSE ..............5 29. TAX RATE SCHEDULE -- Indicates type of tax schedule a taxpayer is eligible to use. SCHEDULE SINGLE .......................1 (X) JOINT AND SURVIVING SPOUSE ...2 (Y1) SEPARATE .....................3 (Y2) HEAD OF HOUSEHOLD ............4 (Z) 30. FILING PERIOD - Coded for full or part year as shown on top lines of Page 1 of Form 1040. FILING PERIOD - TAX YEAR BEGINNING: BEFORE MAY 1, 1967 ............................1 MAY 1, 1967 - DECEMBER 31, 1969 ...............2 JANUARY 1 - JUNE 30, 1970 .....................3 JULY 1 - DECEMBER 31, 1970 ....................4 ON JANUARY 1, 1971 ............................5 AFTER JANUARY 1, 1971 BUT BEFORE JANUARY 1, 1972 ........................................6 ON JANUARY 1, 1972 ............................7 AFTER JANUARY 1, 1972 .........................8 31. TAX STATUS -- Indicates type of tax computation used. TAX STATUS NON-COMPUTED WITH TAXABLE INCOME .................1 REGULAR WITH NO TAXABLE INCOME ...................2 NORMAL TAX REGULAR ...............................3 INCOME AVERAGING .................................4 ALTERNATIVE TAX (REGULAR) ........................5 MAXIMUM TAX (REGULAR) ............................6 MAXIMUM TAX (ALTERNATIVE) ........................7 MINIMUM TAX ONLY .................................8 NON-COMPUTED WITH NO TAXABLE INCOME ..............9 1/Computations performed by IRS have been entered into the appropriate fields. 32. FORM -- Coded from the type of individual income tax return filed by taxpayer. TYPE OF RETURN FILED 1040 RETURN .......................................1 1040A RETURN ......................................2 33. BANK -- Answers to foreign bank account questions ANSWERS TO FOREIGN BANK ACCOUNT QUESTIONS 1040A RETURNS .......................................0 1040 RETURNS: "YES" CHECKED-FORM 4683 ATTACHED .................1 "YES" CHECKED-FORM 4683 NOT ATTACHED .............2 "NO" CHECKED-FORM 4683 ATTACHED ..................3 "no" checked-form 4683 NOT ATTACHED ..............4 "YES" AND "NO" CHECKED-FORM 4683 ATTACHED ........5 "YES AND "NO" CHECKED-FORM 4683 NOT ATTACHED .....6 NEITHER CHECKED-FORM 4683 ATTACHED ...............7 NEITHER CHECKED-FORM 4683 NOT ATTACHED ...........8 (INCLUDES PRIOR-YEAR RETURNS). 34. ALTERNATIVE TAX CODE -- Code showing alternative tax method used. ALTERNATIVE TAX CODE NO ALTERNATIVE TAX ........................................0 CAPITAL GAINS TAXED AT 50% RATE AND BALANCE FOR PARTIAL TAX ...................................1 CAPITAL GAINS TAXED AT 50% RATE ONLY (NO BALANCE FOR PARTIAL TAX) .............................2 CAPITAL GAINS TAXED AT 50% RATE AND REGULAR RATES (NO BALANCE FOR PARTIAL TAX) ...............................3 CAPITAL GAINS TAXED AT 50% RATE AND REGULAR RATES AND BALANCE FOR PARTIAL TAX ....................................4 35. TAXPAYER EXEMPTION -- Coded from "REGULAR," lines 6 and 7, of Form 1040. TAXPAYER EXEMPTION ONE EXEMPTION .......................................1 TWO EXEMPTIONS ......................................2 36. AGE EXEMPTION -- Coded from "65 OR MORE," lines 6 and 7 of Form 1040. AGE EXEMPTION ONE EXEMPTION ........................................1 TWO EXEMPTIONS .......................................2 37. BLINDNESS EXEMPTION -- Coded from "BLIND," line 6 and 7, of Form 1040. BLINDNESS EXEMPTION ONE EXEMPTION .....................................1 TWO EXEMPTION .....................................2 38. STUDENT EXEMPTION -- Coded from line 34, of Form 1040 limited to a maximum of 9. STUDENT EXEMPTION NO EXEMPTION ......................................0 1-8 EXEMPTIONS AS PUNCHED .........................1-8 9 OR MORE EXEMPTIONS ..............................9 39. PRESIDENTIAL ELECTION CAMPAIGN FUND -- Coded from presence or absence of Form 4875. PRESIDENTIAL ELECTION CAMPAIGN FUND FORM 4875 NOT FILED ...............0 FORM 4875 FILED ...................1 40. SURCHARGE -- Coded from presence or absence on prior-year Form 1040. SURCHARGE NO SURCHARGE INDICATED .....................0 SURCHARGE PRESENT ..........................1 41. INCOME EARNED ABROAD -- Presence or absence of Form 2555. No Form 2555 Attached.......................0 Form 2555 for Bona Fide Resident............1 42. TAX RETURN PREPARER -- Coded from signature of tax return preparer at bottom of page 1 of Form 1040. Prepared by Tax Preparer....................1 Prepared by Other Than Tax Payer............2 43. TAX MODEL -- Coded according to whether the return was selected for the tax model. Non-Tax Model Return........................0 SOI Tax Model Return (only).................1 OTA and SOI Tax Model.......................2 44. DEPENDENT WITH UNEARNED INCOME -- Coded from response to statement on middle of page 1 of Form 1040. Box Checked.................................1 Box Not Checked.............................2 45. CAPITAL GAINS -- Coded from type of tax computation used on capital gains. Returns with No Capital Gains...............0 Returns with Regular Tax....................1 Returns with Alternative Tax Computation....2 Returns with Regular and Alternative Tax Computation...............................3 47. MAJOR SOURCE OF INCOME -- Coded from the income items with the largest amount of income on page 1 or 2 of Form 1040 or from Schedule E. No source of income........................00 Salaries and Wages.........................01 Business or Profession Net Profit..........02 Farm Net Profit............................03 Partnership Net Profit.....................04 Dividends in Adjusted Gross Income.........05 Interest Received..........................06 Net Gain from Sales of Capital Assets......07 Other income sources.......................08 48. MAJOR SOURCE OF LOSS -- Coded from the income items with the largest amount of loss on page 1 or 2 of Form 1040 or from Schedule E. No source of loss..........................00 Business or Profession Net Loss............01 Farm Net Loss..............................02 Partnership Net Loss.......................03 Net Loss from Sales of Capital Assets......04 Other loss sources.........................05 1972 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN TAPE FILE (REFERENCE ARE TO THE 1972 FORM 1040; REFERENCES ALSO APPLY TO THE CORRESPONDING 1972 FORM 1040A LINES) FIELDS: 1. TAXPAYER EXEMPTIONS - Lines 6 and 7, "REGULAR," of Form 1040. 2. AGE EXEMPTIONS - Lines 6 and 7, "65 AND OVER," of Form 1040. 3. BLINDNESS EXEMPTION - Lines 6 and 7, "BLIND," of Form 1040. 4. DEPENDENT EXEMPTIONS - The sum of lines 8 and 9 of Form 1040. 5. TOTAL EXEMPTIONS - Line 10 of Form 1040. 6. STUDENT EXEMPTIONS - Line 34 of Form 1040 limited to a maximum of 9. 7. WAGES, ETC.- Line 11 of Form 1040. 8. INCOME AVERAGING TAXABLE INCOME - This equaled the amount, computed for the statistics, which would have produced the same tax under the regular tax computation method. 9. TOTAL DIVIDENDS BEFORE EXCLUSION - Line 12A of Form 1040. 10. DIVIDENDS IN AGI - Line 12C of Form 1040. 11. INTEREST - Line 13 of Form 1040. 12. ADJUSTED GROSS INCOME OR DEFICIT - Line 17, of Form 1040. 13. INCOME SUBJECT TO TAX - If the regular tax computation was used, this equalled taxable income (Field 38). If the alternative tax computation was used, this equalled the larger of taxable income (Field 38) or one-half excess net long-term capital gain over net short-term capital loss (Field 93). If income averaging was used, this equalled the amount computed for the statistics, which would have produced the same tax under the regular tax computation method. 14. INCOME TAX BEFORE CREDITS - Line 18 of Form 1040. 15. INCOME TAX AFTER CREDITS - Line 20 of Form 1040. (NOTE: On prior-year delinquent returns for tax years 1968 - 1970, this may include small amounts of surcharge). 16. INCOME TAX WITHHELD - Line 23 of Form 1040. 17. 1972 ESTIMATED TAX PAYMENTS - Line 24 of Form 1040. 18. BALANCE DUE - Line 28 of Form 1040. 19. OVERPAYMENT REFUNDED - Line 30 of Form 1040. 20. OVERPAYMENT CREDITED TO 1973 ESTIMATED TAX - Line 31 of Form 1040. 21. BUSINESS INCOME - Line 35, if positive, of Form 1040. 22. BUSINESS LOSS - Line 35, if negative, of Form 1040. 23. SUPPLEMENTAL SCHEDULE NET GAIN - Line 37, if positive, of Form 1040. 24. SUPPLEMENTAL SCHEDULE NET LOSS - Line 37, if negative, of Form 1040. 25. FARM INCOME - Line 39, if positive, of Form 1040. 26. FARM LOSS - Line 39, if negative, of Form 1040. 27. FULLY TAXABLE PENSIONS AND ANNUITIES - Line 40 of Form 1040. 28. *CAPITAL GAIN DISTRIBUTIONS - Line 41 of Form 1040. 29. STATE INCOME TAX REFUNDS - Line 42 of Form 1040. 30. ALIMONY - Line 43 of Form 1040. 31. OTHER INCOME - Line 44, if positive, of Form 1040. 32. OTHER LOSS - Line 44, if negative, of Form 1040. 33. SICK PAY ADJUSTMENT - Line 46 of Form 1040. 34. MOVING EXPENSE ADJUSTMENT - Line 47 of Form 1040. 35. EMPLOYEE BUSINESS EXPENSE ADJUSTMENT - Line 48 of Form 1040. 36. PAYMENTS TO A RETIREMENT PLAN ADJUSTMENT - Line 49 of Form 1040. 37. TOTAL DEDUCTIONS - Line 52 of Form 1040. (NOTE: In the case of taxpayers using the tax table, a computed amount was entered in Field 37.) 38. TAXABLE INCOME - Line 55 of Form 1040. (See note to Field 37.) 39. RETIREMENT INCOME CREDIT - Line 56 of Form 1040. 40. INVESTMENT CREDIT - Line 57 of Form 1040. 41. FOREIGN TAX CREDIT - Line 58 of Form 1040. 42. CONTRIBUTIONS TO CANDIDATES CREDIT - Line 59 of Form 1040. 43. WORK INCENTIVE PROGRAM CREDIT - Line 60 of Form 1040. 44. ORDINARY INCOME SUBJECT TO REGULAR RATES - A computed amount equal to Other Taxable Income Subject to Regular Rates (Field 142) less Capital Gains Taxed at Upper Rate (Field 75). 45. OTHER TAX CREDITS - A computed amount equal to Total Credits, line 61 of Form 1040, minus Retirement Income Credit (Field 39) minus Investment Credit (Field 40) minus Foreign Tax Credit (Field 41) minus Contributions to Candidates Credit (Field 42) Minus Work Incentive Program Credit (Field 43). 46. SELF EMPLOYMENT TAX - Line 62 of Form 1040. 47. RECOMPUTED TAX - Line 63 of Form 1040. 48. MINIMUM TAX - Line 64 of Form 1040. 49. SOCIAL SECURITY TAX ON TIPS - Line 65 of Form 1040. 50. EXCESS FICA PAYMENTS - Line 68 of Form 1040. 51. CREDIT FOR FEDERAL TAX ON GASOLINE - Line 69 of Form 1040. 52. TOTAL OTHER PAYMENTS - Line 71 of Form 1040. 53. ONE-HALF INSURANCE PREMIUMS - Line 1, Schedule A. 54. MEDICINE AND DRUGS IN EXCESS 1% - Line 4, Schedule A. 55. BALANCE OF INSURANCE PREMIUMS - Line 5, Schedule A. 56. MEDICAL AND DENTAL IN EXCESS OF 3% - Line 9, Schedule A. 57. TOTAL MEDICAL AND DENTAL EXPENSES - Line 10, Schedule A. 58. REAL ESTATE TAXES - Line 11, Schedule A. 59. STATE AND LOCAL GASOLINE TAXES - Line 12, Schedule A. 60. GENERAL SALES TAX - Line 13, Schedule A. 61. STATE AND LOCAL INCOME TAXES - Line 14, Schedule A. 62. PERSONAL PROPERTY TAXES - Line 15, Schedule A. 63. TOTAL TAXES - Line 17, Schedule A. 64. CASH CONTRIBUTIONS - Line 18, Schedule A. 65. CARRYOVER CONTRIBUTIONS - Line 20, Schedule A. 66. UNUSED CONTRIBUTIONS TO CANDIDATES CREDIT - A computed amount representing reduction in Minimum Tax. Minimum Tax is shown on line 21, Form 4625. 67. TOTAL CONTRIBUTIONS - Line 21, Schedule A. 68. HOME MORTGAGE INTEREST - Line 22, Schedule A. 69. INSTALLMENT PURCHASES INTEREST - Line 23, Schedule A. 70. INVESTMENT INTEREST - Line 17, Form 4952; Line 24, Schedule A. 71. TOTAL INTEREST EXPENSE - Line 25, Schedule A. 72. NET CASUALTY AND THEFT LOSS - Line 30, Schedule A. 73. CHILD CARE EXPENSE - Line 31, Schedule A. 74. CAPITAL GAINS TAXED AT 50% RATE - A computed amount equal to One-Half Excess Net Long-Term Capital Gain (Field 93) when Field 93 is $25,000 or less ($12,500 for returns with Marital Status Code 3, Separate Returns). When Filed 93 is greater than $25,000 ($12,500 for returns with Marital Status Code 3, Separate Returns), a computed amount equal to the larger of $25,000 ($12,500 for returns with Marital Status Code 3, Separate Returns) or One-Half of Long-Term Gains From Installment Sales (Field 96). On returns with Tax Status Code equal to 7, Maximum/Alternative Tax Computation, Field 74 was limited to Taxable Income minus Earned Taxable Income. 75. CAPITAL GAINS TAXED AT UPPER RATE - A computed amount equal to One-Half Excess Net Long-Term Capital Gain (Field 93) minus Capital Gains Taxed at 50% Rate (Field 74). On returns with Tax Status Code equal to 7, Maximum/Alternative Tax Computation (Field 75), it was limited to Taxable Income minus Earned Taxable Income minus Capital Gains Taxed at 50% Rate. 76. OTHER MISCELLANEOUS DEDUCTIONS - A computed amount equal to Total Miscellaneous Deductions (Field 77). 77. POLITICAL CONTRIBUTIONS - An amount taken from the Miscellaneous Deductions portion of Schedule A. 78. TOTAL MISCELLANEOUS DEDUCTIONS - Line 32, Schedule A. 79. TOTAL DIVIDENDS AND DISTRIBUTIONS - Line 2, Schedule B. 80. CAPITAL GAINS DISTRIBUTION - Line 3, Schedule B. 81. NONTAXABLE DISTRIBUTION - Line 4, Schedule B. 82. SHORT-TERM CAPITAL LOSS CARRYOVER - A computed amount equal to line 4(A) plus line 4(B), Schedule D. 83. CAPITAL GAINS TAX GENERATED AT 50% RATE - A computed amount equal to Capital Gains Taxed at 50% Rate (Field 74) times .50. Line 56, Schedule D, if Tax Status Code equals 5, Alternative (Regular) Tax Computation; line 32 of Form 4726 if Tax Status Code equals 7, Maximum/Alternative Tax Computation. 84. CAPITAL GAINS TAX GENERATED AT UPPER RATES - Line 54, Part VI, Schedule D, if Tax Status Code equals 5, Alternative (Regular) Tax Computation; line 28 of Form 4726 if Tax Status Code equals 7, Maximum/Alternative Tax Computation. 85. NET SHORT-TERM GAIN AFTER CARRYOVER - Line 5, if positive, Schedule D. 86. NET SHORT-TERM LOSS AFTER CARRYOVER - Line 5, if negative, Schedule D. 87. PRE-1970 LONG-TERM CAPITAL LOSS CARRYOVER - Line 12(A), Schedule D. 88. POST-1969 LONG-TERM CAPITAL LOSS CARRYOVER - Line 12(B), Schedule D. 89. NET LONG-TERM GAIN AFTER CARRYOVER - Line 13, if positive, Schedule D. 90. NET LONG-TERM LOSS AFTER CARRYOVER - Line 13, if negative, Schedule D. 91. NET LOSS BEFORE LIMITATION - Line 14, if negative, Schedule D. 92. NET LONG-TERM GAIN IN EXCESS OF SHORT-TERM LOSS - A computed amount equal to Net Long-Term Gain After Carryover (Field 89) minus Net Short-Term After Carryover (Field 86). 93. ONE-HALF EXCESS NET LONG-TERM CAPITAL GAIN - Line 15(A), Schedule D. 94. NET CAPITAL GAIN - Line 15(B), if positive, Schedule D. 95. NET CAPITAL LOSS - Line 16(B), if negative, Schedule D. 96. LONG-TERM GAINS FROM INSTALLMENT SALES - Line 48, Schedule D. 97. PENSION AND ANNUITY INCOME (TAXABLE PORTION) - A computed amount equal to line 40 of Form 1040 plus line 5, Part I, Schedule E. 98. RENT NET INCOME - Portion of line 2 attributable to rent, if positive, Part II, Schedule E. 99. RENT NET LOSS - Portion of line 2 attributable to rent, if negative, Part II, Schedule E. 100. TAX PREFERENCE, TYPE NOT REPORTED - A computed amount equal to Minimum Tax (Field 48) times .10 plus Exclusion (Field 134) plus Recomputed Tax (Field 47) plus Income Tax After Credits (Field 15). On returns with Minimum Tax (Field 48), but with no Form 2625 filed, a computed amount of tax preferences which would be needed to generate the indicated amount of Minimum Tax. 101. RECOMPUTED TOTAL TAX PREFERENCE INCOME - A computed amount comparable to line 2 of Firm 4625 minus No Benefit Deduction Claimed (Field 121). 103. TAX PREFERENCE INCOME LESS EXCLUSION - A computed amount equal to Recomputed Total Tax Preference Income (Field 101) minus Tax Preference Exclusion (Field 134). 104. ROYALTY NET INCOME - Portion of line 2 attributable to royalties, if positive, Part II, Schedule E. 105. PARTNERSHIP NET INCOME - Portion of line 2 attributable to Partnership, if positive, Part III, Schedule E. 106. PARTNERSHIP NET LOSS - Portion of line 2 attributable to Partnerships, if negative, Part III, Schedule E. 107. ESTATE OR TRUST NET INCOME - Portion of line 2 attributable to Estates or Trusts, if positive, Part III, Schedule E. 108. ESTATE OR TRUST NET LOSS - Portion of line 2 attributable to Estates or Trusts, if negative, Part III, Schedule E. 109. SMALL BUSINESS CORPORATION INCOME - Portion of line 2 attributable to Small Business Corporations, if positive, Part III, Schedule E. 110. TAX PREFERENCE INCOME SUBJECT TO TAX - A computed amount equal to Tax Preference Income less Exclusion (Field 102) minus Income Tax After Credits (Field 15) minus Recomputed Tax (Field 47) minus Tax Carryover from Prior Year (Field 135), but never less zero. 111. TENTATIVE TAX ON PREFERENCES - A computed amount equal to Tax Preference Income Subject to Tax (Field 110) times .10. 112. NET TENTATIVE TAX FOR TAX PREFERENCES - A computed amount equal to Tentative Tax on Preferences (Field 111) minus .10 times 1972 Net Operating Loss Carryover (Field 136). 113. SMALL BUSINESS CORPORATION LOSS - Portion of line 2 attributable to Small Business Corporations, if negative, Part III, Schedule E. 114. TOTAL INCOME EARNED ABROAD - Line 18 of Form 2555. 115. EXEMPT AMOUNT - Line 18 of Form 2555. 116. ACCELERATED DEPRECIATION, LOW-INCOME RENTAL - Line 1(A)(1) of Form 4625. 117. ACCELERATED DEPRECIATION, OTHER REAL PROPERTY - Line 1(A)(2) of Form 4625. 118. ACCELERATED DEPRECIATION, PERSONAL PROPERTY - Line 1(B) of Form 4625. 119. AMORTIZATION of CERTIFIED POLLUTION CONTROL FACILITIES - Line 1(C) of Form 4625. 120. TENTATIVE TAX FOR TAX PREFERENCES BEFORE CREDITS - A computed amount comparable to line 16 of Form 4625 (takes account of No Benefit Deductions Claimed). 121. NO BENEFIT DEDUCTION CLAIMED - This may occur whenever a taxpayer had so many deductions and exemptions that, even if he had not enjoyed certain tax preferences, he would still have been nontaxable under the Regular Tax Computation Method. The "No Benefit Exclusion" does not appear as a line item on Form 4625 and taxpayers take advantage of it at different places in their tax computation. In this file, the convention has been to subtract it out of Total Tax Preferences and show the result as Recomputed Tax Preference Income (Field 101). 122. TAX GENERATED AT MAXIMUM RATES - A computed amount comparable to line 12 of Form 4726. 123. AMORTIZATION of RAILROAD ROLLING STOCK - Line 1(D) of Form 4625. 124. AMORTIZATION of ON-THE-JOB FACILITIES - Line 1(E) of Form 4625. 125. AMOUNT PAID WITH FORM 4868 - Line 25, of Form 1040. 126. STOCK OPTIONS - Line 1(G) of Form 4625. 127. RESERVES FOR BAD DEBT - Line 1(H) of Form 4625. 128. DEPLETION - Line 1(I) of Form 4625. 129. CAPITAL GAINS - Line 1(J) of Form 4625. 130. EARNED TAXABLE INCOME - A computed amount comparable to line 9 of Form 4726. The computation involved multiplying the ratio of Earned Net Income (Field 144) to Adjusted Gross Income (Field 12) by Taxable Income (Field 38). This result was then reduced by the Tax Preference Offset (Field 145). 131. UNEARNED TAXABLE INCOME - A computed amount for Maximum Tax returns equal to Other Taxable Income (Field 132) minus Tax Preference Offset (Field 145). 132. OTHER TAXABLE INCOME - A computed amount for Maximum Tax returns equal to Taxable Income (Field 38) minus Earned Taxable Income (Field 130). 133. TOTAL TAX PREFERENCE INCOME - Line 2 of Form 4625. 134. EXCLUSION - Line 3 of Form 4625. 135. TAX CARRYOVER FROM PRIOR YEAR - Line 7 of Form 4625. 136. 1972 NET OPERATING LOSS CARRYOVER - Line 11 of Form 4625. 137. MINIMUM TAX DEFERRED FROM PRIOR YEAR - Line 15 of Form 4625. 138. UNUSED RETIREMENT INCOME CREDIT - Line 19 of Form 4625. 139. MINIMUM TAX AFTER ADJUSTMENT - Line 21 of Form 4625. 140. EARNED TAXABLE INCOME SUBJECT TO REGULAR RATES - Line 10 of Form 4726; equal to $38,000 for returns with Marital Status Codes 1 and 4 (Single returns and Head of Household returns); equal to $52,000 for returns with Marital Status Codes 2 and 5 (Joint returns and Surviving Spouse returns). 141. EARNED TAXABLE INCOME SUBJECT TO MAXIMUM RATE - Line 11 of Form 4726; amount equal to Earned Taxable Income (Field 130) minus Earned Taxable Income Subject to Regular Rates (Field 140). 142. OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES - If taxpayer uses Regular Maximum Tax (line 17 of Form 4726), this equals Other Taxable Income (Field 132); if taxpayer uses Alternative-Maximum Tax (line 34 of Form 4726), This equals Other Taxable Income (Field 132) minus Capital Gains Taxed at 50% Rate (Field 74). 143. EARNED INCOME - Line 1 of Form 4726. 144. EARNED NET INCOME - Line 3 of Form 4726. 145. TAX PREFERENCE ITEMS IN EXCESS of $30,000 - Line 8C of Form 4726. 146. ADJUSTED EARNED TAXABLE INCOME - Line 11 of Form 4726. (Unverified, keypunched field. Field 141 should be used instead.) 147. INCOME TAX BEFORE CREDITS GENERATED AT REGULAR RATE ON EARNED TAXABLE INCOME - Line 16 of Form 4726. 148. INCOME TAX BEFORE CREDITS GENERATED AT REGULAR RATE ON OTHER TAXABLE INCOME - Line 15 of Form 4726. 149. INCOME SUBJECT TO TAX AT REGULAR RATES - For Regular Tax Computation returns, equals Taxable Income (Field 38); for Income Averaging returns, equals Income Averaging Taxable Income (Field 8); for Alternative Tax returns, equals Taxable Income (Field 38) minus One-Half Excess Net Long-Term Capital Gain (Field 93), for Maximum Tax and Maximum/Alternative Tax returns, equals Earned Taxable Income Subject to Regular Rates (Field 140) plus Other Taxable Income Subject to Regular Rates (Field 142). 150. INCOME SUBJECT TO TAX AT ALTERNATIVE RATE - Same as Field 74. 156. WEIGHT - Contains District Sample Weight appropriate to the return. *Field 28 is incorporated into all appropriate Capital Gains fields.