1975 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. CSAMP 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. CAPTRT 9. RESERVED 10. OTITRT 11. RESERVED 12. OTUPRT 13. RESERVED 14. TSAMP 15. RESERVED 16. STATE 17. RESERVED 18. TXRT 19. RESERVED 20. SELECT 21. RESERVED 22. RESERVED 23. RESERVED 24. RESERVED 25. RESERVED 26. BFI 27. DEPINC 28. ELECT 29. FDED 30. FLPD 31. FORM 32. F4972 33. REJECT 34. MARS 35 RESERVED 36. RESERVED 37 SCHCF 38. TAXMOD 39. TXNT 40. TXST 41. RESERVED 42. RESERVED 43. SELI 44. TXBAL 45. RESERVED 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED 1975 INDIVIDUAL PUBLIC USE TAX FILE Fields: NUMBER OF EXEMPTIONS 1. TAXPAYER 2. AGE EXEMPTIONS 3. BLIND EXEMPTIONS 4. CHILDREN AT HOME 5. CHILDREN AWAY FROM HOME 6. OTHER DEPENDENTS 7. TOTAL 8. SALARIES AND WAGES 9. DIVIDENDS BEFORE EXCLUSION 10. DIVIDENDS IN AGI 11. INTEREST INCOME 12. ADJUSTED GROSS INCOME OR DEFICIT 13. INCOME TAX BEFORE CREDITS 14. INCOME TAX AFTER CREDITS 15. TOTAL INCOME TAX 16. INCOME SUBJECT TO TAX 17. TOTAL TAX LIABILITY 18. INCOME TAX WITHHELD 19. 1975 ESTIMATED TAX PAYMENTS 20. PAYMENTS WITH REQUEST FOR EXTENSION OF FILING TIME 21. TAX DUE AT TIME OF FILING 22. TAX PAID WITH RETURN OVERPAYMENT 23. REFUNDED 24. CREDITED TO 1976 TAX ADJUSTMENTS TO INCOME 25. SICK PAY 26. MOVING EXPENSE 27. EMPLOYEE BUSINESS EXPENSE 28. PAYMENTS TO A RETIREMENT PLAN (KEOGH) 29. PAYMENTS TO AN INDIVIDUAL RETIREMENT ACCOUNT 30. FORFEITED INTEREST PENALTY 31. TOTAL STATUTORY ADJUSTMENTS 32. BUSINESS NET INCOME/LOSS (+/-) 33. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS NET GAIN/LOSS(+/-) 34. PENSIONS AND ANNUITIES NOT REPORTED ON SCHEDULE E 35. FARM NET INCOME/LOSS (+/-) 36. STATE INCOME TAX REFUNDS 37. ALIMONY RECEIVED 38. OTHER INCOME/LOSS (+/) 39. TOTAL DEDUCTIONS 40. EXEMPTION AMOUNT 41. TAXABLE INCOME TAX CREDITS 42. RETIREMENT INCOME 43. INVESTMENT 44. FOREIGN TAX 45. CONTRIBUTIONS TO CANDIDATES 46. WORK INCENTIVE (WIN) 47. PURCHASE OF NEW RESIDENCE 48. OTHER 49. PERSONAL EXEMPTION CREDIT 50. EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS EARNED INCOME CREDIT 51. USED TO OFFSET ALL OTHER TAXES 52. REFUNDABLE PORTION 53. TOTAL 54. SALARIES 55. SICK PAY EXCLUSION 56. SELF-EMPLOYMENT INCOME 57. RECOMPUTED INVESTMENT CREDIT TAX 58. RECOMPUTED WIN CREDIT TAX 59. MINIMUM TAX 60. TAX ON PREMATURE DISTRIBUTION FORM 5329 61. SELF-EMPLOYMENT TAX 62. SOCIAL SECURITY TAX ON TIPS 63. EXCESS CONTRIBUTIONS TO AN IRA TAX 64. ALL OTHER TAXES 65. EXCESS SOCIAL SECURITY TAXES WITHHELD 66. CREDIT FOR FEDERAL TAX ON NONHIGHWAY USE OF GASOLINE 67. TOTAL OTHER PAYMENTS MEDICAL AND DENTAL EXPENSES 68. ONE-HALF INSURANCE PREMIUMS 69. MEDICAL AND DRUGS 70. MEDICINE AND DRUGS IN EXCESS OF 1% MEDICAL AND DENTAL EXPENSES--CONTINUED 71. BALANCE OF INSURANCE PREMIUMS 72. TOTAL (SUBJECT TO % LIMITATION) 73. EXCESS OF 3% 74. TOTAL MEDICAL AND DENTAL DEDUCTION TAXES PAID 75. STATE AND LOCAL INCOME 76. REAL ESTATE 77. GENERAL SALES 78. PERSONAL PROPERTY 79. STATE AND LOCAL GASOLINE 80. TOTAL INTEREST EXPENSE 81. HOME MORTGAGE 82. TOTAL CONTRIBUTIONS 83. CASH 84. OTHER THAN CASH 85. CARRYOVER FROM PRIOR YEAR 86. TOTAL 87. NET CASUALTY OR THEFT LOSS MISCELLANEOUS 88. ALIMONY PAID 89. UNION DUES 90. CHILD AND DEPENDENT CARE 91. POLITICAL CONTRIBUTIONS 92. TOTAL SALES OF CAPITAL ASSETS 93. SHORT-TERM CAPITAL LOSS CARRYOVER NET SHORT-TERM 94. GAIN AFTER CARRYOVER 95. LOSS AFTER CARRYOVER SALES OF CAPITAL ASSETS NET LONG-TERM LOSS CARRYOVER 96. PRE-1970 97. POST-1969 NET LONG-TERM 98. GAIN AFTER CARRYOVER 99. LOSS AFTER CARRYOVER 100. ONE-HALF EXCESS NET LONG-TERM CAPITAL GAIN OVER SHORT-TERM CAPITAL LOSS 101. LONG-TERM GAINS FROM INSTALLMENT SALES 102. NET CAPITAL LOSS BEFORE LIMITATION 103. NET CAPITAL GAIN/LOSS (+/-) PENSIONS AND ANNUITIES 104. INCOME THIS YEAR 105. TAXABLE PORTION 106.RENT NET INCOME/LOSS (+/-) 107.ROYALTY NET INCOME/LOSS (+/-) PARTNERSHIP 108. TOTAL INCOME 109. TOTAL LOSS 110.ESTATE OR TRUST TOTAL INCOME 111.ESTATE OR TRUST TOTAL LOSS SMALL BUSINESS CORPORATION 112. TOTAL INCOME 113. TOTAL LOSS MAXIMUM TAX - FORM 4726 114. EARNED INCOME 115. EARNED NET INCOME 116. TAX PREFERENCE OFFSET FORM 5405 117. COST OF NEW PRINCIPAL RESIDENCE 118. ADJUSTED BASIS FORM 4625 MINIMUM TAX ON TAX PREFERENCES DEPRECIATION ON 119. LOW-INCOME HOUSING 120. OTHER REAL PROPERTY 121. DEPRECIATION ON PERSONAL PROPERTY 122. TOTAL AMORTIZATION 123. STOCK OPTIONS 124. BAD DEBT RESERVES 125. DEPLETION 126. CAPITAL GAINS 127 TYPE NOT REPORTED 128. TOTAL TAX PREFERENCES 129. EXCLUSION 130. TAX FROM PREMATURE DISTRIBUTIONS 131. TAX CARRYOVER 132. 1975 NET OPERATING LOSS CARRYOVER 133. MINIMUM TAX DEFERRED 134. UNUSED CREDITS 135. MINIMUM TAX AFTER ADJUSTMENTS FORM 4972 - SPECIAL INCOME AVERAGING 136. ORDINARY INCOME PORTION 137. TOTAL 10-YEAR AVERAGING INCOME 138. TOTAL TAXABLE INCOME 139. ADJUSTED TAXABLE AMOUNT 140. TAX ON ORDINARY INCOME 141. TAX FROM SPECIAL INCOME AVERAGING SPECIAL INCOME AVERAGING - 1974 - FORM 4972 142. ORDINARY INCOME PORTION 143. TOTAL BEFORE EXCLUSION 144. TOTAL TAXABLE AMOUNT 145. TAX SAVINGS FROM MAXIMUM TAX OR INCOME AVERAGING (SCHEDULE G) 146. TAX SAVINGS FROM ALTERNATIVE TAX 147. TAX SAVINGS FROM SPECIAL INCOME AVERAGING FORM 4952 - INVESTMENT INTEREST 148. TOTAL 149. TOTAL NONBUSINESS 150. INTEREST DEDUCTION DISALLOWED 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. WEIGHT 157. RESERVED 1975 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF CODES IN THE TAPE FILE 2. CSAMP -- SAMPLE CODE - Stratum in which the return was classified prior to selection in the sample. CODE Larger of AGI/Deficit or Largest Specific Income Item Regular sample Non-business or Farm returns Farm receipts 11 under $10,000 under $20,000 12 under $10,000 $20,000 under $50,000 12 $10,000 under $15,000 under $50,000 13 under $15,000 under $100,000 13 $15,000 under $20,000 under $100,000 14 under $20,000 under $500,000 14 $20,000 under $50,000 under $500,000 15 under $50,000 under $750,000 15 $50,000 under $100,000 under $750,000 16 under $100,000 $750,000 under $1,000,000 16 $100,000 under $200,000 under $1,000,000 17 under $200,000 $1,000,000 under $5,000,000 17 $200,000 under $500,000 under $5,000,000 18 $200,000 and over 1/ any amount 19 under $500,000 $5,000,000 or more 19 $500,000 and over any amount Regular sample Business and Farm receipts Business returns or Business receipts only 21 under $10,000 under $20,000 22 under $10,000 $20,000 under $50,000 22 $10,000 under $15,000 under $50,000 23 under $15,000 $50,000 under $100,000 23 $15,000 under $20,000 under $100,000 24 under $20,000 $100,000 under $250,000 24 $20,000 under $30,000 under $250,000 25 under $30,000 $250,000 under $500,000 25 $30,000 under $50,000 under $500,000 26 under $50,000 $500,000 under $750,000 26 $50,000 under $100,000 under $750,000 27 under $100,000 $200,000 under $1,000,000 27 $100,000 under $200,000 under $1,000,000 28 under $200,000 $1,000,000 under $5,000,000 28 $200,000 under $500,000 under $5,000,000 29 $200,000 and over 1/ any amount 30 under $500,000 $5,000,000 and over 30 $500,000 and over any amount 1/ Based on AGI only, and contains nontaxable returns only (returns with no income tax after credits and no minimum tax). 8. CAPTRT -- CAPITAL GAINS, LOWER RATE 0 or 14-70 10. OTITRT -- ORDINARY TAXABLE INCOME, LOWER RATE 0 or 51-70 12. OTUTRT -- ORDINARY TAXABLE INCOME, UPPER RATE 0 OR 14-70 14. TSAMP -- TAX MODEL SAMPLE CODE Non-business or Farm returns selected on AGI or LSII 11 under $10,000 12 $10,000 under $15,000 13 $15,000 under $20,000 14 $20,000 under $50,000 15 $50,000 under $100,000 16 $100,000 under $200,000 17 $200,000 under $500,000 only taxable 18 $200,000 or more only nontaxable 19 $500,000 or over only taxable Business returns selected on AGI or LSII 21 under $10,000 22 $10,000 under $15,000 23 $15,000 under $20,000 24 $20,000 under $30,000 25 $30,000 under $50,000 26 $50,000 under $100,000 27 $100,000 under $200,000 28 $200,000 under $500,000 only taxable 29 $200,000 or more only nontaxable 30 $500,000 or more only taxable 6. STATE Code STATE NAME Code STATE NAME 1 Alabama 29 Nevada 2 Alaska 30 New Hampshire 3 Arizona 31 New Jersey 4 Arkansas 32 New Mexico 5 California 33 New York 6 Colorado 34 North Carolina 7 Connecticut 35 North Dakota 8 Delaware 36 Ohio 9 District of Columbia 37 Oklahoma 10 Florida 38 Oregon 11 Georgia 39 Pennsylvania 12 Hawaii 40 Rhode Island 13 Idaho 41 South Carolina 14 Illinois 42 South Dakota 15 Indiana 43 Tennessee 16 Iowa 44 Texas 17 Kansas 45 Utah 18 Kentucky 46 Vermont 19 Louisiana 47 Virginia 20 Maine 48 Washington 21 Maryland 49 West Virginia 22 Massachusetts 50 Wisconsin 23 Michigan 51 Wyoming 24 Minnesota 52 APO/FPO 25 Mississippi 53 Puerto Rico 26 Missouri 54 U.S. Citizens abroad 27 Montana 28 Nebraska Note: Service men and women filing from APO FPO addresses were assigned the State code (5, 33, or 48) associated with their APO/FPO addresses. 18. TXRT -- MARGINAL TAX RATE 0 OR 14-70 20. SELECT - A code which ranges from 0 to 99 and divides the file into 100 mutually exclusive random subsamples of roughly equal size. 26. BFI -- BUSINESS OR FARM INDICATOR 0 Returns with neither business nor farms 1 Returns with business only 2 Returns with farm only 3 Returns with both 27. DEPINC -- DEPENDENT WITH UNEARNED INCOME 0 Box not checked 1 Box checked 2 All 1040A returns and 1040 returns with Code 30 = 1 28. ELECT -- PRESIDENTIAL ELECTION FUND 0 No boxes checked 1 One "Yes" box checked 2 One "No" box checked 3 Two "Yes" boxes checked 4 Two "No" boxes checked 5 One "Yes" and one "No" box checked 29. FDED -- FORM OF DEDUCTION 1 Itemized with detail 2 Itemized with no detail 3 Percentage standard deduction 4 Low income allowance 5 No AGI 30. FLPD -- FILING PERIOD 1 Before January 1, 1972 2 January 1, 1972 - December 31, 1973 3 On January 1, 1974 4 After January 1, 1974 but before January 1, 1975 5 On January 1, 1975 6 After January 1, 1975 31. TFORM -- FORM OF RETURNS 1 1040 return 2 1040A return 32. F4972 -- FORM 4972 0 No Form 4972 present 1 1975 Form 4972, Part 1 used 2 1975 Form 4972, Part 11 used 3 1975 Form 4972, both parts used 4 1973 Form 4972 5 1974 Form 4972 33. REJECT 0 Accepted return 1 No reason for filing 2 Amended return 3 All other returns 34. MARS -- MARITAL STATUS 1 Single 2 Married filing joint 3 Married filing separately and not claiming a spouse exemption 4 unmarried head of household and no name written on line 5 Widow(er) with dependent child (Surviving spouse) 6 Married filing separately and claiming a spouse exemption 7 Unmarried head of household and name written on line 37. SCHCF -- SCHEDULE C OR F INDICATOR - 0 Neither Schedule C nor F present 1 Schedule C present only 2 Schedule F present only 3 Schedule C and F present, Schedule C gross larger 4 Schedule C and F present, Schedule F gross larger 38. TAXMOD -- TAX MODEL - 0 Non tax Model returns (State Tax Model File) 1 Tax Model returns (National Tax Model) 39. TXNT -- TAXABLE OR NONTAXABLE RETURNS 1 Taxable returns 2 Nontaxable returns 40. TXST -- TAX STATUS 1 Normal tax - regular 2 Income averaging - Schedule G 3 Capital gains - Schedule D 4 Maximum tax - regular 5 Maximum tax - alternative 6 Special income averaging 7 No tax computation 8 Minimum tax - no income tax before credits 43. SELECT -- SELECTION ITEM - 0 AGI (deficit) 1 Business receipts 2 Salaries and wage 3 Dividends 4 Interest 5 Business profit or loss 6 Farm profit or loss 7 Schedule E income or loss 8 Schedule D income or loss 9 Miscellaneous income or loss 44. TXBAL -- TAX BALANCE - 0 No overpayment or tax due Returns with Tax Overpayment 1 Tax withheld and no estimated tax payments 2 Tax withheld and estimated tax payments 3 Estimated tax payments and no tax withheld 4 Neither tax withheld nor estimated tax payments Returns with Tax Due 5 Tax withheld and no estimated tax payments 6 Tax withheld and estimated tax payments 7 Estimated tax payments and no tax withheld 8 Neither tax withheld nor estimated tax payments 1975 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN THE TAPE FILE (Line references to the 1975 Form 1040 also apply to the 1975 Form 1040A unless otherwise specified) Fields: 1. TAXPAYER EXEMPTIONS 1/ - line 6a, Form 1040. 2. AGE EXEMPTIONS 1/ - line 6e, "Age 65 or over," Form 1040. 3. BLIND EXEMPTIONS 1/ - line 6e, "Blind," Form 1040. 4. CHILDREN AT HOME EXEMPTIONS 1/- line 6b, Form 1040. 5. CHILDREN AWAY FROM HOME EXEMPTIONS 1/ - line 27, Form 1040 (line 22, Form 1040A). 6. OTHER DEPENDENTS EXEMPTIONS 1/ - line 27, Form 1040 (line 22, Form 1040A). 7. TOTAL EXEMPTIONS 1/- line 7, Form 1040. 8. SALARIES AND WAGES - line 9, Form 1040. 9. DIVIDENDS BEFORE EXCLUSION - line 10a, Form 1040. 10. DIVIDENDS IN ADJUSTED GROSS INCOME - line 10c, Form 1040. 11. INTEREST INCOME -line 11, Form 1040. 12. ADJUSTED GROSS INCOME OR DEFICIT - line 15, Form 1040 (line 12, Form 1040A). 13. INCOME TAX BEFORE CREDITS - line 16a, Form 1040 (line 13a, Form 1040A). This field includes tax from special income averaging (field 141). 14. INCOME TAX AFTER CREDITS 2/ - line 18, Form 1040 (line 15, Form 1040A). 15. TOTAL INCOME TAX - income tax after credits (field 14) plus minimum tax (Field 78). 16. INCOME SUBJECT TO TAX - if the regular tax computation was used, this equals Taxable Income (field 41). If the alterna- tive tax computation was used, this equalled the larger of Taxable Income (field 41) or One-Half Excess Net Long-term Capital Gains (field 100). 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. 17. TOTAL TAX LIABILITY 3/ - line 20, Form 1040 (line 15, Form 1040A) 18. INCOME TAX WITHHELD - line 21a, Form 1040 (line 16a, Form 1040A). 19. 1975 ESTIMATED TAX PAYMENTS - line 21b, Form 1040 (line 16c, Form 1040A). 20. PAYMENTS WITH REQUEST FOR EXTENSION OF FILING TIME - line 21d on Form 4868. 21. TAX DUE AT TIME OF FILING - line 23, Form 1040 (line 18, Form 1040A). 22. TAX PAID WITH RETURN - line 23, Form 1040 (line 18, Form 1040A) on remittance returns only. 23. OVERPAYMENT: REFUNDED - line 25, Form 1040 (line 20, Form 1040A). 24. OVERPAYMENT: CREDITED TO 1976 TAX - line 26, Form 1040 (line 21, Form 1040A). 25. SICK PAY ADJUSTMENT - line 37, Form 1040. 26. MOVING EXPENSE ADJUSTMENT - line 38, Form 1040. 27. EMPLOYEE BUSINESS EXPENSE ADJUSTMENT - line 39, Form 1040. 28. PAYMENTS TO A RETIREMENT PLAN (KEOGH) ADJUSTMENT - line 40a, Form 1040. 29. PAYMENTS TO AN INDIVIDUAL RETIREMENT ACCOUNT (IRA) ADJUSTMENT - line 40b, Form 1040. 30. FORFEITED INTEREST PENALTY ADJUSTMENT - line 41, Form 1040. 31. TOTAL STATUTORY ADJUSTMENTS - line 14, Form 1040. 32. BUSINESS NET INCOME/LOSS (+/-) - line 28(+/-), Form 1040. 33. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS NET GAIN/LOSS(+/-) - line 30(+/-), Form 1040. 34. PENSIONS AND ANNUITIES NOT REPORTED ON SCHEDULE E - line 31b, Form 1040. 35. FARM NET INCOME/LOSS (+/-) - line 32(+/-), Form 1040. 36. STATE INCOME TAX REFUNDS - line 33, Form 1040. 37. ALIMONY RECEIVED - line 34, Form 1040. 38. OTHER INCOME/LOSS (+/-) - line 35(+/-), Form 1040. 39. TOTAL DEDUCTIONS - line 44, Form 1040. NOTE: In the case of taxpayers using the tax tables, a computed amount was entered in this field. 40. EXEMPTION AMOUNT - line 46, Form 1040. NOTE: In the case of taxpayers using the tax tables, a computed amount was entered in this field. 53. EARNED INCOME CREDIT: TOTAL - line 21d, Form 1040 (line 16d, Form 1040A) 54. EARNED INCOME CREDIT: SALARIES - line 9, Form 1040. 55. EARNED INCOME CREDIT: SICK PAY EXCLUSION - line 32, Form 1040. 56. EARNED INCOME CREDIT: SELF-EMPLOYMENT INCOME - LINE 13, Schedule SE. 57. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT - line 55, Form 1040. 58. TAX FROM RECOMPUTING PRIOR YEAR WIN CREDIT (RECOMPUTED WIN) - line 56, Form 1040. 59. ADDITIONAL TAX FOR TAX PREFERENCES (MINIMUM TAX) - line 57, Form 1040. 60. TAX ON PREMATURE DISTRIBUTIONS FORM 5329 - line 58, Form 1040. 61. SELF-EMPLOYMENT TAX - line 59, Form 1040 and line 20, Schedule SE. 62. SOCIAL SECURITY TAX ON TIPS - line 60 + line 61, Form 1040. 63. EXCESS CONTRIBUTIONS TO AN IRA TAX - line 62, Form 1040. 64. ALL OTHER TAXES - all other taxes that cannot be included in fields 57 through 63. 65. EXCESS SOCIAL SECURITY TAXES WITHHELD - line 64, Form 1040 (line 16b, Form 1040A). 66. CREDIT FOR FEDERAL TAX ON NONHIGHWAY USE OF GASOLINE - Line 65, Form 1040 or line 7, Form 4136. 67. TOTAL OTHER PAYMENTS - line 67, Form 1040. 68. ONE-HALF INSURANCE PREMIUMS - line 1m, Schedule A. 69. MEDICINE AND DRUGS - LINE 2, Schedule A. 70. MEDICINE AND DRUGS IN EXCESS OF 1% - line 4, Schedule A. 71. BALANCE OF INSURANCE PREMIUMS - line 5, Schedule A. 72. TOTAL MEDICAL AND DENTAL EXPENSES SUBJECT TO 3% LIMITATION - line 7, Schedule A. 73. MEDICAL AND DENTAL EXPENSES IN EXCESS OF 3% - line 9, Schedule A. 74. TOTAL MEDICAL AND DENTAL DEDUCTION - line 10, Schedule A. 75. STATE AND LOCAL INCOME TAXES PAID - line 11, Schedule A. 76. REAL ESTATE TAXES PAID - line 12, Schedule A. 77. GENERAL SALES TAXES PAID - line 14, Schedule A. 78. PERSONAL PROPERTY TAXES PAID - line 15, Schedule A. 79. STATE AND LOCAL GASOLINE TAXES PAID - line 13, Schedule A. 80. TOTAL TAXES PAID - line 17, Schedule A. 81. HOME MORTGAGE INTEREST EXPENSE - line 18, Schedule A. 82. TOTAL INTEREST EXPENSE - line 20, Schedule A. 83. CASH CONTRIBUTIONS - line 21, Schedule A. 84. OTHER THAN CASH CONTRIBUTIONS - line 22, Schedule A. 85. CONTRIBUTIONS CARRYOVER FROM PRIOR YEAR - line 23, Schedule A. 86. TOTAL CONTRIBUTIONS - line 24, Schedule A. 87. NET CASUALTY OR THEFT LOSS - line 29, Schedule A or line 12, Form 4684. 88. ALIMONY PAID - line 30, Schedule A. 89. UNION DUES - line 31, Schedule A. 90. CHILD AND DEPENDENT CARE DEDUCTION - line 32, Schedule A . 91. POLITICAL CONTRIBUTIONS - line 33, Schedule A. 92. TOTAL MISCELLANEOUS DEDUCTIONS - line 34, Schedule A. 93. SHORT-TERM CAPITAL LOSS CARRYOVER - line 4a plus line 4b, Schedule D. 94. NET SHORT-TERM GAIN AFTER CARRYOVER - line 5(+), Schedule D. 95. NET SHORT-TERM LOSS AFTER CARRYOVER - LINE 5(-), Schedule D. 96. PRE-1970 LONG-TERM CAPITAL LOSS CARRYOVER - line 12a, Schedule D. 97. POST-1969 LONG-TERM CAPITAL LOSS CARRYOVER - line 12b, Schedule D. 98. NET LONG-TERM GAIN AFTER CARRYOVER 4/ - line 13(+), Schedule D. 99. NET LONG-TERM LOSS AFTER CARRYOVER 4/ - line 13(-), Schedule D. 100. ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS OVER SHORT-TERM CAPITAL LOSSES 4/ - line 15b, Schedule D. 101. LONG-TERM GAIN FROM INSTALLMENT SALES - line 48, Schedule D. 102. NET CAPITAL LOSS BEFORE LIMITATION 4/ - line 14(-), Schedule D. 103. NET CAPITAL GAIN/LOSS (+/-) 4/ - line 15b(+) or line 16b(-) or line 34, Schedule D. 104. PENSIONS AND ANNUITIES: INCOME THIS YEAR - Part I, line 3, Schedule E. 105. PENSIONS AND ANNUITIES: TAXABLE PORTION - Part I, line 5, Schedule E. 106. RENT NET INCOME/LOSS (+/-) - Part II, line 2, Schedule E. 107. ROYALTY NET INCOME/LOSS (+/-) - Part II, line 2, Schedule E. 108. PARTNERSHIP TOTAL INCOME - Part III, column d(+) less column (e), Schedule E. 109. PARTNERSHIP TOTAL LOSS - Part III, column d(-) plus column (e), Schedule E. 110. ESTATE OR TRUST TOTAL INCOME - Part III, column d(+), Schedule E. 111. ESTATE OR TRUST TOTAL LOSS - Part III, column d(-), Schedule E. 112. SMALL BUSINESS CORPORATION TOTAL INCOME - Part III, column d(+), Schedule E. 113. SMALL BUSINESS CORPORATION TOTAL LOSS - Part III, column d(-), Schedule E. 114. EARNED INCOME - line 1, Form 4726. 115. EARNED NET INCOME - line 3, Form 4726. 116. TAX PREFERENCE OFFSET - line 8c, Form 4726. 117. COST OF NEW PRINCIPAL RESIDENCE - line 4 ,Form 5405. 118. ADJUSTED BASIS OF NEW PRINCIPAL RESIDENCE - line 6, Form 5405. Fields 119 through 135 represent tax preference items: 119. DEPRECIATION ON LOW INCOME HOUSING - line 1(a)(1), Form 4625. 120. DEPRECIATION ON OTHER REAL PROPERTY - LINE 1(A)(2), Form 4625. 121. DEPRECIATION ON PERSONAL PROPERTY - line 1(b), Form 4625. 122. TOTAL AMORTIZATION - the sum of lines 1(c), 1(d), 1(e) and 1(f) of Form 4625. 123. STOCK OPTIONS - line 1(g), Form 4625. 124. BAD DEBT RESERVES - line 1(h), Form 4625. 125. DEPLETION - line 1(i), Form 4625. 126. CAPITAL GAINS - line 1(j), Form 4625. 127. TYPE NOT REPORTED - A computed amount for returns with minimum tax and total tax preferences but not supporting tax preference detail. This amount represents the difference between total tax preferences (field 128) and, to the extent reported, one-half excess net long-term capital gains over short-term capital losses (field 100). 128. TOTAL TAX PREFERENCES - line 2, Form 4625. 129. EXCLUSION - line 3, Form 4625. 130. TAX ON PREMATURE DISTRIBUTIONS FROM SELF-EMPLOYED RETIREMENT PLANS - line 9, Form 4625. 131. TAX CARRYOVER FROM PRIOR YEARS - line 10, Form 4625. 132. 1975 NET OPERATING LOSS CARRYOVER - line 14, Form 4625. 133. MINIMUM TAX DEFERRED FROM PRIOR YEARS - line 18, Form 4625. 134. UNUSED CREDITS - line 20(e), Form 4625. 135. MINIMUM TAX AFTER ADJUSTMENTS - line 21, Form 4625. Fields 136 through 144 represents special income averaging (Form 4972) items 136. ORDINARY INCOME PORTION - Part I, line 2 and/or Part II, line 2, column (c), Form 4972. 137. TOTAL 10-YEAR AVERAGING INCOME - Part I, line 3 and/or Part II, line 3, column (c), Form 4972. 138. TOTAL TAXABLE AMOUNT - Part I, line 5 and/or Part II, line 5, column (c), Form 4972. 139. ADJUSTED TAXABLE AMOUNT - Part I, line 7 and/or Part II, line 7, Form 4972. 140. TAX ON ORDINARY INCOME PORTION OF LUMP-SUM DISTRIBUTIONS - part I, line 24 and Part II, line 26, Form 4972. 141. TAX FROM SPECIAL INCOME AVERAGING - Part I, line 24 and Part II, line 26, Form 4972. This field has been added into income tax before credits (field 13). 142. ORDINARY INCOME PORTION-1974 - Part II, line 2, column (b), Form 4972. 143. TOTAL BEFORE EXCLUSION-1974 - PART II, line 3, column (b), Form 4972. 144. TOTAL TAXABLE AMOUNT-1974 - Part II, line 5, column (b), Form 4972. 145. TAX SAVINGS FROM MAXIMUM TAX OR FROM INCOME AVERAGING (SCHEDULE G - On income averaging returns (Schedule G of Form 1040), field 145 is a computed amount equal to regular tax minus income averaging tax. On maximum regular tax returns, field 145 is a computed amount equal to regular tax minus maximum tax. On maximum alternative tax returns, field 145 is a computed amount equal to alternative tax minus maximum alternative tax. 146. TAX SAVINGS FROM ALTERNATIVE TAX - On alternative tax returns, field 146 is a computed amount equal to regular tax minus alternative tax. 147. TAX SAVINGS FROM SPECIAL INCOME AVERAGING - On special income averaging returns (Form 4972), field 147 is a computed amount equal to the tax that would have been generated by adding lump-sum distributions to taxable income and computing a tax, minus the sum of computed regular tax and tax from special income averaging. 148. TOTAL INVESTMENT INTEREST - line 5, Form 4952. 149. TOTAL NONBUSINESS INVESTMENT INTEREST - line 4(a), Form 4952. 150. INVESTMENT INTEREST DEDUCTION DISALLOWED - line 20, Form 4952. 156. WEIGHT FACTOR 1/ The data in these fields represent the number of exemptions claimed, not the amount of the exemption. 2/ This field was reduced by the amount of earned income credit used to offset income tax before credits (field 50) during statistical processing. 3/ This field was reduced by the amount of earned income credit used to offset all other taxes (field 51) during statistical processing. 4/ Includes capital gain distribution (line 29b of Form 1040)