1977 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. SELD 11. RESERVED 12. RESERVED 13. RESERVED 14. FLPDYR 15. RESERVED 16. FLPDMO 17. RESERVED 18. OTITRT 19. RESERVED 20. OTUPRT 21. RESERVED 22. TSAMP 23. RESERVED 24. TXRT 25. RESERVED 26. MARS 27. BANK 28. CCCR 29. CSELI 30. DEPINC 31. DGROUP 32. ELECT 33. GTCR 34. RESERVED 35. IRAEMP 36. IRASE 37. IRATYP 38. RESERVED 39. PTXPX 40. RESERVED 41. SCHCF 42. SPECTX 43. RESERVED 44. STXPX 45. TFORM 46. TXNT 47. RESERVED 48. TXST 49. RESERVED 50. RESERVED 1977 INDIVIDUAL PUBLIC USE TAX FILE Fields: NUMBER OF EXEMPTIONS 1. TOTAL 2. TAXPAYER 3. AGE 4. BLIND EXEMPTIONS 5. DEPENDENTS 6. CHILDREN AT HOME 7. CHILDREN AWAY FROM HOME 8. PARENTS AT HOME 9. PARENTS AWAY FROM HOME 10. OTHER DEPENDENTS 11. SALARIES AND WAGES 12. INTEREST RECEIVED DOMESTIC AND FOREIGN DIVIDENDS 13. TOTAL RECEIVED 14. DIVIDENDS IN AGI 15. STATE INCOME TAX REFUND 16. ALIMONY RECEIVED 17. BUSINESS OR PROFESSION NET PROFIT/LOSS 18. SALES OF CAPITAL ASSETS: CAPITAL GAIN DISTRIBUTION ON FORM 1040 19. SALES OF PROPERTY OTHER THAN CAPITAL ASSETS 20. FULLY TAXABLE PENSIONS AND ANNUITIES 21. FARM NET PROFIT/LOSS 22. OTHER INCOME NET INCOME (LOSS) ADJUSTMENTS 23. MOVING EXPENSES 24. EMPLOYEE BUSINESS EXPENSES 25. PAYMENTS TO IRA 26. PAYMENT TO A S.E. (KEOGH) PLAN 27. FORFEITED INTEREST PENALTY 28. ALIMONY PAID 29. TOTAL 30. ADJUSTED GROSS INCOME (AGI)/DEFICIT 31. TAX TABLE INCOME 32. TAX FROM SPECIAL COMPUTATION 33. TAX AFTER GENERAL TAX CREDIT TAX CREDIT 34. CONTRIBUTIONS TO CANDIDATES 35. ELDERLY 36. CHILD CARE 37. INVESTMENT 38. FOREIGN TAX 39. WIN 40. NEW JOBS 41. TOTAL TAX CREDITS TAXES 42. INCOME TAX AFTER CREDITS 43. SELF-EMPLOYMENT TAX 44. MINIMUM TAX 45. RECOMPUTED PRIOR YEAR INVESTMENT CREDIT 46. SOCIAL SECURITY TAX ON TIPS AND UNCOLL. TAX 47. PENALTY TAX ON IRA 48. TOTAL TAX LIABILITY TAXPAYMENTS 49. INCOME TAX WITHHELD 50. 1977 ESTIMATED TAX PAYMENTS 51. EARNED INCOME CREDIT TOTAL 52. PAYMENTS WITH REQUEST FOR EXTENSION OF FILING TIME 53. EXCESS SOC. SEC. TAX WITHHELD 54. CREDIT FOR TAX GAS FUEL AND OIL 55. TOTAL TAX TAXPAYMENTS 56. BALANCE DUE TOTAL OVERPAYMENT 57. CREDIT ON 1978 TAX 58. TAX PAID WITH RETURN MEDICAL AND DENTAL DEDUCTIONS: 59. 1/2 INSURANCE PREMIUM 60. MEDICAL AND DRUGS (TOTAL) 61. BALANCE OF INSURANCE PREMIUM 62. TOTAL EXPENSES 63. TOTAL MEDICAL AND DENTAL DEDUCTION TAXES PAID DEDUCTIONS 64. STATE AND LOCAL INCOME 65. REAL ESTATE 66. STATE AND LOCAL GAS 67. GENERAL SALES TAX 68. PERSONAL PROPERTY 69. TOTAL TAXES PAID DEDUCTION 70. HOME MORTGAGE 71. TOTAL INTEREST PAID DEDUCTION CONTRIBUTIONS DEDUCTION 72. CASH 73. OTHER THAN CASH 74. CARRYOVER 75. TOTAL 76. NET CASUALTY OR THEFT LOSS MISCELLANEOUS DEDUCTIONS 77. UNION DUES 78. POLITICAL CONTRIBUTIONS 79. TOTAL MISCELLANEOUS DEDUCTIONS 80. TOTAL ITEMIZED DEDUCTIONS DIVIDENDS AND OTHER DISTRIBUTIONS 81. CAPITAL GAIN DISTRIBUTIONS 82. NONTAXABLE DISTRIBUTIONS SALES OF CAPITAL ASSETS COMBINED 1040/SCHEDULE D 83. NET S.T. GAIN (LOSS) AFTER CARRYOVER 84. NET LONG TERM GAIN (LOSS) AFTER CARRYOVER 85. NET CAPITAL GAINS/LOSSES PENSIONS AND ANNUITIES 86. RECEIVED THIS YEAR 87. TAXABLE PORTION 88. RENT NET INCOME (LOSS) 89. ROYALTY NET INCOME (LOSS) 90. PARTNERSHIP TOTAL INCOME 91. PARTNERSHIP NET PROFIT (LOSS) ESTATE OR TRUST 92. TOTAL INCOME 93. NET PROFIT (LOSS) SMALL BUSINESS CORP. 94. TOTAL INCOME 95. NET PROFIT (LOSS) DISABILITY PAYMENTS RECEIVED 96. WIFE 97. HUSBAND PAY EXCLUSION 98. WIFE 99. HUSBAND 100. TOTAL CHILD CARE EXPENSES CHILD CARE CREDIT 101. LIMIT ELIGIBLE FOR 1977 CREDIT 102. 1976 EXPENSES 103. ALL EXPENSES INCOME EARNED ABROAD 104. TOTAL 105. TAX EXEMPT AMOUNT 106. DEDUCTIONS 107. TAX FROM TAX PREFERENCES (MINIMUM TAX) 108. ITEMIZED DEDUCTION TAX PREFERENCE 109. COMBINED ACCELERATED DEPRECIATION 110. TOTAL AMORTIZATION 111. BAD DEBT RESERVES 112. STOCK OPTIONS 113. DEPLETION 114. CAPITAL GAINS 115. INTANGIBLE DRILLING COSTS 116. RECOMPUTED TAX PREFERENCES INCOME 117. TOTAL TAX PREFERENCES 118. INCOME TAX AFTER CREDITS LIMITED 119. TOTAL NET TAXES 120. NET OPERATING LOSS ELIGIBLE FOR CARRYOVER 121. MINIMUM TAX DEFERRED 122. TAX PREFERENCES EXCESS CREDITS MAXIMUM TAX PERSONAL SERVICE 123. INCOME 124. NET 125. TAX PREFERENCE OFFSET 126. ADJUSTED TAXABLE INCOME POST - 9/10/75 INVESTMENT INTEREST 127. OTHER CURRENT-YEAR 128. CARRYOVER FROM PRIOR YEARS 129. TOTAL 130. ADDITIONAL LIMITATION 131. INVESTMENT INCOME 132. DISALLOWED IN CURRENT - YEAR PRE - 9/11/75 BEFORE CARRYOVER INVESTMENT INTEREST 133. OTHER CURRENT YR 134. TOTAL 135. DISALLOWED PRE - 9/11/75 CARRYOVER INVESTMENT INTEREST 136. CARRYOVER FROM PRIOR YEARS 137. AMOUNT ALLOWED 138. AMOUNT DISALLOWED 139. CARRYOVER 140. ONE-HALF EXCESS NET LONG TERM GAINS TAXABLE INCOME 141. NEW CONCEPT 142. OLD CONCEPT 143. GENERAL TAX CREDIT COMPUTED TAX 144. INCOME TAX BEFORE CREDITS, REGULAR COMPUTATION 145. TAX SAVINGS 146. EARNED INCOME CREDIT REFUNDABLE PORTION INCOME CONCEPTS 147. EXPANDED INCOME ADJUSTED GROSS INCOME 148. PLUS TAX PREFERENCES 149. LESS INVESTMENT INTEREST OVERPAYMENT 150. TAX REFUND 151. RESERVED 152. RESERVED 153. RESERVED 154. RETURN SEQUENCE NUMBER 155. RESERVED 156. INTEGER WEIGHT 157. DECIMAL WEIGHT 1977 INDIVIDUAL PUBLIC USE TAX FILE CODE DEFINITIONS Codes: 2. CSAMP - SAMPLE CODES: DESCRIPTION OF SAMPLE STRATA NON-BUSINESS AND FARM (SCHEDULE F ONLY), TOTAL.............09-19 FORM 1040A RETURNS WITH ADJUSTED GROSS INCOME UNDER $10,000...09 LARGER OF ADJUSTED GROSS INCOME OR LARGEST SPECIFIC INCOME ITEM AND FARM RECEIPTS UNDER $10,000 UNDER $20,000 11 $10,000 UNDER $15,000 UNDER $50,000 UNDER $10,000 $20,000 UNDER $50,000 12 $15,000 UNDER $20,000 UNDER $100,000 UNDER $15,000 $50,000 UNDER $100,000 13 $20,000 UNDER $30,000 UNDER $250,000 UNDER $20,000 $100,000 UNDER $250,000 14 $30,000 UNDER $50,000 UNDER $500,000 UNDER $30,000 $250,000 UNDER $500,000 15 *$50,000 UNDER $100,000 UNDER $750,000 UNDER $50,000 $500,000 UNDER $750,000 16 $100,000 UNDER $200,000 UNDER $1,000,000 UNDER $100,000 $750,000 UNDER $1,000,000 17 $200,000 UNDER $500,000 UNDER $5,000,000 UNDER $200,000 $1,000,000 UNDER $5,000,000 18 $500,000 OR MORE ANY AMOUNT UNDER $500,000 $5,000,000 OR MORE 19 EXAMPLE OF SAMPLE CODE ASSIGNMENT * A FORM 1040 RETURN WITH ADJUSTED GROSS INCOME (AGI) OF $28,502, THE LARGEST SPECIFIED INCOME ITEM (LSII) OF $65,048, AND FARM RECEIPTS (SCHEDULE F ATTACHED) OF $252,896 WOULD BE ASSIGNED SAMPLE CODE 16 BASED PRIMARILY ON THE LSII AND FARM RECEIPTS AMOUNT. BUSINESS (SCHEDULES C AND F, OR C ONLY, TOTAL 20-29 ADJUSTED GROSS INCOME $200,000 OR MORE WITH NO TAX AFTER CREDITS AND NO MINIMUM TAX 20 LARGER OF ADJUSTED GROSS INCOME BUSINESS AND OR LARGEST SPECIFIC INCOME ITEM AND FARM RECEIPTS UNDER $10,000 UNDER $20,000 21 $10,000 UNDER $15,000 UNDER $50,000 UNDER $10,000 $20,000 UNDER $50,000 22 $15,000 UNDER $20,000 UNDER $100,000 UNDER $15,000 $50,000 UNDER $100,000 23 $20,000 UNDER $30,000 UNDER $250,000 UNDER $20,000 $100,000 UNDER $250,000 24 $30,000 UNDER $50,000 UNDER $500,000 UNDER $30,000 $250,000 UNDER $500,000 25 $50,000 UNDER $100,000 UNDER $750,000 UNDER $50,000 $500,000 UNDER $750,000 26 $100,000 UNDER $200,000 UNDER $1,000,000 UNDER $100,000 $750,000 UNDER $1,000,000 27 **$200,000 UNDER $500,000 UNDER $5,000,000 UNDER $200,000 $1,000,000 UNDER $5,000,000 28 $500,000 OR MORE ANY AMOUNT UNDER $500,000 $5,000,000 OR MORE EXAMPLE OF SAMPLE CODE ASSIGNMENT ** A FORM 1040 RETURN WITH AGI OF $26,204, LSII OF $9,443, AND BUSINESS RECEIPTS (SCHEDULE C ATTACHED) OF $4,795,026 WOULD BE ASSIGNED SAMPLE CODE 28 BASED PRIMARILY ON BUSINESS RECEIPTS AND AGI AMOUNT. 8. CAPTRT - CAPITAL GAINS, LOWER RATE............0 OR 14 THRU 70 10. SELD - SELECT CODE BY DISTRICT .........................00-99 14. FLPDYR - (TAXPAYER'S TAX YEAR ENDED)..................60-77 16. FLPDMO - (TAXPAYER'S CALENDAR OR FISCAL YEAR ENDING MONTH)............................ 01-12 18. OTITRT - ORDINARY TAXABLE INCOME, LOWER RATE 0 OR 14 THRU 70 20. OTUTRT - ORDINARY TAXABLE INCOME, LOWER RATE 0 OR 51 THRU 70 24. TXRT - MARGINAL TAX RATE.....................0 OR 14 THRU 70 26. MARS - MARTIAL STATUS, FILING STATUS (A) SINGLE ...........................................1 (B) MARRIED FILING JOINT .............................2 (C) MARRIED FILING SEPARATELY AND NOT CLAIMING A SPOUSE EXEMPTION.....................3 (D) UNMARRIED HEAD OF HOUSEHOLD AND NO NAME WRITTEN ON LINE 4 ..............................4 (E) WIDOW(ER) WITH DEPENDENT CHILD (SURVIVING SPOUSE) ........................................5 (F) MARRIED FILING SEPARATELY AND CLAIMING A SPOUSE EXEMPTION ...............................6 (G) UNMARRIED HEAD OF HOUSE AND NAME WRITTEN ON LINE 4 ......................................7 27. BANK - FOREIGN BANK ACCOUNTS: (A) NO BOXES CHECKED/NO QUESTIONS ON FORM .............0 (B) BANK, YES/TRUST, NO RESPONSE ......................1 (C) BANK, NO/TRUST, NO RESPONSE .......................2 (D) TRUST, YES/BANK, NO RESPONSE ......................3 (E) TRUST, NO/BANK, NO RESPONSE .......................4 (F) BANK, YES/TRUST, YES ..............................5 (G) BANK, YES/TRUST, NO ...............................6 (H) BANK, NO/TRUST, YES ...............................7 (I) BANK, NO/TRUST, NO ................................8 28. CCCR - CHILD CARE CREDIT NUMBER OF INDIVIDUALS ACTUAL NUMBER ................................................. 0-9 29. CSELI - CORRECTED SELECTION ITEM (A) ADJUSTED GROSS INCOME...........0 (B) BUSINESS RECEIPTS...............1 (C) SALARIES AND WAGES..............2 (D) DIVIDENDS.......................3 (E) INTEREST........................4 (F) BUSINESS INCOME OR LOSS.........5 (G) FARM INCOME OR LOSS.............6 (H) SCHEDULE E GAIN OR LOSS.........7 (I) SCHEDULE D GAIN OR LOSS.........8 (J) MISCELLANEOUS INCOME OR LOSS....9 30. DEPINC - DEPENDENT WITH UNEARNED INCOME: (A) BOX NOT CHECKED ................................0 (B) BOX CHECKED ...................................1 (C) NO BOX ON FORM .................................2 31. DGROUP - DISTRICT BY GROUP.....................0-5 GROUP 1 1. BURLINGTON 2. CHEYENNE 3. ANCHORAGE GROUP 2 1. AUGUSTA 2. PORTSMOUTH 3. PROVIDENCE 4. FARGO 5. ABERDEEN 6. WILMINGTON 7. DISTRICT OF COLUMBIA 8. HELENA 9. BOISE 10. ALBUQUERQUE 11. SALT LAKE CITY 12. RENO 13. HONOLULU GROUP 3 1. OMAHA 2. PARKERSBURG 3. JACKSON 4. LITTLE ROCK 5. PHOENIX GROUP 4 DES MOINES WICHITA COLUMBIA LOUISVILLE BIRMINGHAM PUERTO RICO OKLAHOMA CITY DENVER PORTLAND GROUP 5 1. BOSTON 2. HARTFORD 3. BROOKLYN 4. MANHATTAN 5. ALBANY 6. BUFFALO 7. NEWARK 8. PHILADELPHIA 9. PITTSBURGH 10. CINCINNATI 11. CLEVELAND 12. INDIANAPOLIS 13. CHICAGO 14. SPRINGFIELD 15. DETROIT 16. MILWAUKEE 17. ST. PAUL 18. ST. LOUIS 19. BALTIMORE 20. RICHMOND 21. GREENSBORO 22. ATLANTA 23. JACKSONVILLE 24. NASHVILLE 25. NEW ORLEANS 26. AUSTIN 27. DALLAS 28. SEATTLE 29. SAN FRANCISCO 30. LOS ANGELES 31. WASHINGTON-CP:IO 32. ELECT - PRESIDENTIAL ELECTION FUND: NO BOXES CHECKED ...................................0 1 "YES" BOX CHECKED ................................1 2 "YES " BOXES CHECKED .............................2 ONLY THE "NO" BOXES CHECKED .............. .........3 33. GTRC - GENERAL TAX CREDIT (A) NO GENERAL TAX CREDIT...........................0 (B) TAXABLE INCOME CREDIT...........................1 (C) PERSONAL EXEMPTION CREDIT.......................2 35. IRAEMP - IRA - FROM EMPLOYEE; INCOME 0......RETURNS WITH NO IRA ON EMPLOYEE INCOME 1......RETURNS WITH IRA DEDUCTION FOR ONE TAXPAYER BASED ON EMPLOYEE INCOME 2......JOINT RETURN WITH IRA DEDUCTION FOR BOTH SPOUSES BASED ON EMPLOYEE INCOME 3......JOINT RETURNS WITH SPOUSAL ARRANGEMENT IRA DEDUCTION BASED ON EMPLOYEE INCOME 4......JOINT RETURNS WITH IRA DEDUCTION FOR ONE SPOUSE, BUT CAN NOT DETERMINED IF BASED ON EMPLOYEE OR SELF-EMPLOYMENT INCOME 5......JOINT RETURN WITH IRA DEDUCTION FOR BOTH SPOUSES, BUT CAN NOT DETERMINED IF BASED 6......JOINT RETURNS WITH SPOUSAL ARRANGEMENT IRA DEDUCTION 36. IRASE - IRA - FROM SELF-EMPLOYMENT INCOME 0......RETURNS WITH NO IRA DEDUCTION BASED ON SELF-EMPLOYMENT INCOME 1......RETURNS WITH IRA DEDUCTION FOR ONE TAXPAYER BASED ON SELF-EMPLOYMENT INCOME 2......JOINT RETURN WITH IRA DEDUCTION FOR BOTH SPOUSES BASED ON SELF-EMPLOYMENT INCOME 3......JOINT RETURNS WITH SPOUSAL ARRANGEMENT IRA DEDUCTION BASED ON SELF-EMPLOYMENT INCOME 4......JOINT RETURNS WITH IRA DEDUCTION FOR ONE SPOUSE, BUT CAN NOT DETERMINED IF BASED ON EMPLOYEE OR SELF-EMPLOYMENT INCOME 5......JOINT RETURN WITH IRA DEDUCTION FOR BOTH SPOUSES, BUT CAN NOT DETERMINED IF FOR EMPLOYEE OR SELF-EMPLOYMENT INCOME 6......JOINT RETURNS WITH SPOUSAL ARRANGEMENT BUT CAN NOT DETERMINED IF FOR EMPLOYEE OR SELF-EMPLOYMENT INCOME 37. IRATYP - TYPE OF IRA 0 NO PAYMENTS TO IRA 1 EMPLOYEE PLANS ONLY 2 EMPLOYEE PLANS AND SPOUSAL ARRANGEMENTS 3 SELF-EMPLOYED PLAN ONLY 4 SELF-EMPLOYEE PLANS AND SPOUSAL ARRANGEMENTS 5 BOTH EMPLOYEE PLANS AND SPOUSAL ARRANGEMENT 6 PLAN NOT SPECIFIED 39. PTXPX - PRIMARY TAX PAYER EXEMPTION REGULAR.................1 AGE.....................2 AGE AND BLIND...........3 BLIND...................4 41. 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 42. SPECTX -- SPECIAL TAX COMPUTATION - 0 No special tax computation used 1 Form 4970 tax used 2 Form 4972 tax used 3 Form 5544 tax used 4 Form 5405 tax used 5 Section 72(m)(5) penalty tax used 6 Any combination of above taxes used 44. STXPX - SECONDARY TAXPAYER EXEMPTION: NO SECONDARY TAXPAYER . . . . . . . . 0 REGULAR . . . . . . . . . . . . . . . 1 AGE . . . . . . . . . . . . . . . . . 2 AGE AND BLIND. . . . . . . . . . . . .3 BLIND . . . . . . . . . . . . . . . . 4 45. TFORM -- FORM OF RETURN FORM 1040 . . . . . . . . . . . . . . . 1 FORM 1040A. . . . . . . . . . . . . . . 2 46. TXNT -- TAXABLE OR NONTAXABLE RETURNS 1 Taxable returns 2 Nontaxable returns 48. TXST -- TAX STATUS 0 No tax computed 1 Normal tax - regular 2 Income averaging - Schedule G 3 Alternative tax 4 Maximum tax - regular 5 Maximum tax - alternative 6 Special tax computation only 7 Partially tax exempt income 8 Partially tax exempt income - alternative 9 Additional tax for tax preferences only 1977 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS IN THE TAPE FILES THE FOLLOWING EXPLANATIONS DEFINE DATA ELEMENTS CONTAINED IN EITHER THE 1977 INDIVIDUAL TAX MODEL FILE OR THE 1977 STATE TAX MODEL FILE THAT HAVE NOT BEEN ABSTRACTED DIRECTLY FROM A SPECIFIC LINE ON FORMS 1040, 1040A OR THE ACCOMPANYING SCHEDULES AND FORMS. Fields: 1. TAXPAYER EXEMPTIONS -- line 6, Form 1040; line 7, Form 1040A. 2. TAXPAYER EXEMPTIONS -- lines 6A + 6B, Form 1040; lines 5A + 5B, Form 1040A. 3. AGE EXEMPTION -- lines 6A + 6B, Form 1040; lines 5A + 5B, Form 1040A. 4. BLINDNESS EXEMPTIONS -- lines 6A + 6B, Form 1040; lines 5A + 5B, Form 1040A. 5. DEPENDENT EXEMPTIONS -- lines 6C + 6D, Form 1040; lines 5C + 5D, Form 1040A. 6. CHILDREN AT HOME EXEMPTIONS -- line 6F, Form 1040; line 5D, Form 1040A. 7. CHILDREN AWAY FROM HOME EXEMPTIONS -- line 6D, Form 1040; line 5D, Form 1040A. 8. PARENTS AT HOME EXEMPTIONS -- line 6D, Form 1040; line 5D, Form 1040A. 9. PARENTS AWAY FROM HOME EXEMPTIONS -- line 6D, Form 1040; line 5D, Form 1040A. 10. OTHER DEPENDENTS EXEMPTIONS -- line 6D, Form 1040; line 5D, Form 1040A. 11. SALARIES AND WAGES -- line 8, Form 1040; line 7, Form 1040A. 12. INTEREST INCOME -- line 9, Form 1040; line 8, Form 1040A. 13. DIVIDENDS BEFORE EXCLUSION -- line 10a, Form 1040 line 9a, Form 1040A. 14. DIVIDENDS IN ADJUSTED GROSS INCOME -- line 10c, Form 1040; line 9c, Form 1040A. 15. STATE INCOME TAX REFUNDS -- line 11, Form 1040. 16. ALIMONY RECEIVED - line 12, Form 1040. 17. BUSINESS NET INCOME/LOSS (+/-) - line 13, Form 1040. 18. CAPITAL GAIN DISTRIBUTIONS NOT REPORTED ON SCHEDULE D -- line 15, Form 1040. 19. SUPPLEMENTAL SCHEDULE NET GAIN (LOSS) FORM 4797 (+/-) -- line 16, Form 1040. 20. PENSIONS AND ANNUITIES NOT REPORTED ON SCHEDULE E -- line 17, Form 1040. 21. FARM NET INCOME/LOSS (+/-) -- line 19, Form 1040. 22. OTHER INCOME/LOSS (+/-) -- line 20, Form 1040. 23. MOVING EXPENSES -- line 22, Form 1040. 24. EMPLOYEE BUSINESS EXPENSES -- line 23, Form 1040. 25. PAYMENTS TO IRA - line 24, Form 1040. 26. PAYMENTS TO A S. E. (KEOGH) PLAN -- line 25, Form 1040. 27. FORFEITED INTEREST PENALTY -- line 26, Form 1040. 28. ALIMONY PAID -- line 27, Form 1040. 29. GRAND TOTAL ADJUSTMENTS -- lines 28 + 30, Form 1040. 30. ADJUSTED GROSS INCOME OR DEFICIT -- line 31, Form 1040; line 10, Form 1040A. 31. TAX TABLE INCOME -- line 34, Form 1040; line 10, Form 1040A. 32. TAX FROM SPECIAL COMPUTATION -- line 36, Form 1040. 33. TAX AFTER GENERAL TAX CREDIT -- line 37, Form 1040; line 13, Form 1040A. 34. CONTRIBUTIONS TO CANDIDATES CREDIT -- line 38, Form 1040, line 11a, Form 1040A. 35. ELDERLY CREDIT -- line 39, Form 1040. 36. CHILD CARE CREDIT -- line 40, Form 1040. 37. INVESTMENT CREDIT -- line 41, Form 1040. 38. FOREIGN TAX CREDIT -- line 42, Form 1040. 39. WORK INCENTIVE (WIN) CREDIT -- line 43, Form 1040 40. NEW JOBS CREDIT -- line 44, Form 1040. 41. TOTAL TAX CREDITS -- Total credits from Form 1040 or 1040A plus the amount of Earned Income Credit Used to Offset Income Tax Before Credits plus the General Tax Credit. 42. INCOME TAX AFTER CREDITS -- line 47, Form 1040 + Earned Income Credit Used to Offset Income tax Before Credits (the smaller of line 47, Form 1040 or Field 51). 43. SELF-EMPLOYMENT TAX -- line 48, Form 1040. 44. ADDITIONAL TAX FOR TAX PREFERENCES (MINIMUM TAX) -- line 49, Form 1040. 45. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT -- line 50, Form 1040. 46. SOCIAL SECURITY TAX ON TIPS -- line 51 + line 52, Form 1040. 47. PENALTY TAX ON IRA -- line 53, Form 1040. 48. TOTAL TAX LIABILITY - Total tax from Form 1040 or 1040a minus earned income credit used to offset income tax before credits minus earned income credit used to offset all other taxes. 49. INCOME TAX WITHHELD -- line 55, Form 1040; line 11b, Form 1040A. 50. 1977 ESTIMATED TAX PAYMENTS -- line 56, Form 1040. 51. TOTAL EARNED INCOME CREDIT (TAXPAYER) -- line 57, Form 1040; line 11c, Form 1040A. 52. PAYMENTS WITH REQUEST FOR EXTENSION OF FILING TIME -- line 58, Form 1040. 53. EXCESS SOC. SEC. TAX AND RAILROAD RETIRE. WITHHELD -- line 59, Form 1040. 54. CREDIT FOR TAX GAS FUEL OIL -- Line 60, Form 1040. 55. TOTAL TAX PAYMENTS -- line 62, Form 1040 or line 11b, Form 1040A plus that portion of the Earned Income Credit not used to offset Income Tax Before Credits. 56. BALANCE DUE/TOTAL OVERPAYMENT -- line 66 or 63, Form 1040; line 15 or 14, Form 1040A. 57. CREDIT ON 1978 TAX -- line 65, Form 1040. 58. TAX PAID WITH RETURN -- This amount is written into the margin during processing of the returns for revenue purposes and corresponds to that amount of payment accompanying the returns filed. 59. 1/2 MEDICAL INSURANCE PREMIUM -- line 1, Schedule A. 60. MEDICAL AND DRUGS (TOTAL) -- line 2, Schedule A. 61. BALANCE OF MEDICAL INSURANCE PREMIUM -- line 5, Schedule A. 62. TOTAL EXPENSES -- line 7, Schedule A. 63. TOTAL MEDICAL AND DENTAL DEDUCTION -- line 10, Schedule A. 64. STATE AND LOCAL INCOME TAX -- line 11, Schedule A. 65. REAL ESTATE TAX -- line 12, Schedule A. 66. STATE AND LOCAL GAS TAX -- line 13, Schedule A. 67. GENERAL SALES TAX -- line 14, Schedule A. 68. PERSONAL PROPERTY TAX -- line 15, Schedule A. 69. TOTAL TAXES PAID DEDUCTION -- line 17, Schedule A. 70. HOME MORTGAGE INTEREST -- line 18, Schedule A. 71. TOTAL INTEREST PAID DEDUCTION -- line 20, Schedule A. 72. CASH CONTRIBUTIONS -- line 21a + 21b, Schedule A. 73. OTHER THAN CASH CONTRIBUTIONS -- line 22, Schedule A. 74. CARRYOVER CONTRIBUTIONS -- line 23, Schedule A. 75. TOTAL CONTRIBUTIONS DEDUCTION -- line 24, Schedule A. 76. NET CASUALTY OR THEFT LOSS -- line 29, Schedule A. 77. UNION DUES -- line 30, Schedule A. 78. POLITICAL CONTRIBUTIONS -- line 31, Schedule A. 79. TOTAL MISCELLANEOUS DEDUCTIONS -- line 32, Schedule A. 80. TOTAL ITEMIZED DEDUCTIONS -- line 39, Schedule A. 81. CAPITAL GAIN DISTRIBUTIONS -- line 5, Schedule B. 82. NONTAXABLE DISTRIBUTIONS -- line 6, Schedule B. 83. NET S. T. GAIN (LOSS) AFTER CARRYOVER -- line 5, Schedule D; line 3, Form 4798. 84. LONG-TERM GAIN (LOSS) AFTER CARRYOVER -- A computed amount which takes into account the amount in Field 18. 85. NET CAPITAL GAINS/LOSS -- The sum of line 15b or 16b, Schedule D and line 15, Form 1040. 86. PENSION AND ANNUITIES RECEIVED THIS YEAR -- line 3, Schedule E. 87. PENSION AND ANNUITIES TAXABLE PORTION -- line 5, Schedule E. 88. RENT NET INCOME (LOSS) -- The amount of line 10, Schedule E attributable to rents. 89. ROYALTY NET PROFIT (LOSS) -- The amount of line 10, Schedule E attributable to royalties. 90. PARTNERSHIP TOTAL INCOME -- Positive amount from line 11e, Schedule E attributable to partnerships. 91. PARTNERSHIP NET PROFIT (LOSS) -- Amount from line 12, Schedule E attributable to partnerships. 92. ESTATE OR TRUST TOTAL INCOME -- Positive amount from line 11e, Schedule E attributable to estates or trusts. 93. ESTATE OR TRUST NET PROFIT (LOSS) -- Amount from line 12, Schedule E attributable to estates or trusts. 94. SMALL BUSINESS CORP. TOTAL INCOME -- Positive amount from line 11e, Schedule E attributable to small business corporations. 95. SMALL BUSINESS CORP. NET PROFIT (LOSS) -- Amount from line 12, Schedule E attributable to small business corporations. 96. DISABILITY PAYMENTS RECEIVED-WIFE -- line 1A, Form 2440. 97. DISABILITY PAYMENTS RECEIVED-HUSBAND/OTHER -- line 1B, Form 2440. 98. PAY EXCLUSION-WIFE -- line 2(iv)A, Form 2440. 99. PAY EXCLUSION-HUSBAND/OTHER -- line 2(iv)B, Form 2440. 100. TOTAL CHILD CARE EXPENSES -- line 3, Form 2441. 101. CHILD CARE CREDIT LIMIT -- line 5, Form 2441. 102. 1976 EXPENSES ELIGIBLE FOR 1977 CREDIT -- line 8, Form 2441. 103. ALL EXPENSES ELIGIBLE FOR 1977 CREDIT -- line 9, Form 2441. 104. TOTAL INCOME EARNED ABROAD -- line 17, Form 2555. 105. TAX EXEMPT AMOUNT -- line 21, Form 2555. 106. DEDUCTIONS FROM INCOME EARNED ABROAD -- line 22, Form 2555. 107. TAX FROM INCOME EARNED ABROAD -- line 30, Form 2555. 108. ITEMIZED DEDUCTION TAX PREFERENCE -- line 1(a), Form 4625. 109. COMBINED ACCELERATED DEPRECIATION -- lines 1(b)(1) + 1(b)(2) + 1(c), Form 4625. 110. TOTAL AMORTIZATION -- lines 1(d) + 1(e) + 1(f) + 1(g), Form 4625. 111. BAD DEBT RESERVES -- line 1(h), Form 4625. 112. STOCK OPTIONS -- line 1(i), Form 4625. 113. DEPLETION -- line 1(j), Form 4625. 114. CAPITAL GAINS -- line 1(k), Form 4625. 115. INTANGIBLE DRILLING COSTS -- line 1(l), Form 4625. 116. RECOMPUTED TAX PREFERENCES INCOME -- This is a computed amount arrived at by taking the sum of the Total Tax Preferences less the no-benefit deduction which 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 deduction 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. 117. TOTAL TAX PREFERENCES -- line 2, Form 4625. 118. INCOME TAX AFTER CREDITS LIMITED -- line 3, Form 4625. 119. TOTAL NET TAXES -- line 7, Form 4625. 120. NET OPERATING LOSS ELIGIBLE FOR CARRYOVER -- line 11, Form 4625. 121. MINIMUM TAX DEFERRED -- line 15, Form 4625. 122. TAX PREFERENCES EXCESS CREDITS -- line 18, Form 4625. 123. PERSONAL SERVICE INCOME -- line A, Form 4726. 124. PERSONAL SERVICE NET INCOME -- line 1, Form 4726. 125. TAX PREFERENCE OFFSET -- line 6, Form 4726. 126. ADJUSTED TAXABLE INCOME -- line 7, Form 4726. 127. POST - 9/10/75 OTHER CURRENT-YEAR INVESTMENT INTEREST -- line 5, Form 4952. 128. POST - 9/10/75 INVESTMENT INTEREST CARRYOVER FROM PRIOR YEARS -- line 8, Form 4952. 129. TOTAL POST - 9/10/75 INVESTMENT INTEREST -- line 9, Form 4952. 130. ADDITIONAL LIMITATION -- line 10(b), Form 4952. 131. POST - 9/10/75 INVESTMENT INCOME -- line 12(a), Form 4952. 132. POST - 9/10/75 INVESTMENT INTEREST DISALLOWED IN CURRENT - YEAR -- line 16, Form 4952. 133. PRE - 9/11/75 OTHER CURRENT YR INVESTMENT INTEREST -- line 17, Form 4952. 134. TOTAL PRE - 9/11/75 INVESTMENT INTEREST -- line 20, Form 4952. 135. PRE - 9/11/75 INVESTMENT INTEREST DISALLOWED -- line 32, Form 4952. 136. PRE - 9/11/75 INVESTMENT INTEREST CARRYOVER FROM PRIOR YEARS -- line 33, Form 4952. 137. PRE - 9/11/75 INVESTMENT INTEREST CARRYOVER ALLOWED -- line 38, Form 4952. 138. PRE - 9/11/75 INVESTMENT INTEREST CARRYOVER DISALLOWED -- line 39, Form 4952. 139. PRE - 9/11/75 INVESTMENT INTEREST CARRYOVER TO 1978 -- line 41, Form 4952. 140. ONE-HALF EXCESS NET LONG-TERM GAINS -- line 15b, Schedule D + line 15, Form 1040. 141. TAXABLE INCOME, NEW CONCEPT -- This is a computed amount equal to Adjusted Gross Income minus Excess Itemized Deductions (or plus Unused Zero Bracket Amount) minus Exemption Amount. This concept includes the Zero Bracket Amount (equivalent to the former Standard Deduction) and is thus not comparable to Taxable Income as shown for tax years prior to 1977. 142. TAXABLE INCOME, OLD CONCEPT -- This is a computed amount equal to Adjusted Gross Income minus (Zero Bracket Amount or Total Itemized Deductions) minus Exemption Amount, but never less than zero. This concept does not include the Zero Bracket Amount, and as such is comparable to Taxable Income as shown for tax years prior to 1977. 143. GENERAL TAX CREDIT -- This amount, which is equivalent to line 10, Schedule TC, was computed for all returns with Tax From Tax Tables (line 35, Form 1040 or line 13, Form 1040A). 144. INCOME TAX BEFORE CREDITS, REGULAR COMPUTATION -- This is a computed amount arrived at by applying the tax rate schedules to Taxable Income, without regard to the type of computation used by the taxpayer. 146. EARNED INCOME CREDIT, REFUNDABLE PORTION -- This is a computed amount equal to Total Earned Income Credit (Field 51) minus Earned Income Credit Used to Offset Income Tax Before Credits minus Earned Income Credit Used to Offset All Other Taxes. 147. EXPANDED INCOME* 148. AGI + EXCLUDED TAX PREFERENCES* 149. AGI - INVESTMENT INTEREST* 150. OVERPAYMENT TAX REFUND -- line 64, Form 1040; line 14, Form 1040A. 154. SEQUENCE NUMBER -- This is a control number which as assigned to the records as they were received at the Detroit Computing Center. 156. INTEGER WEIGHT -- A method of estimation in which the decimal weight is converted to an integer weight and then applied to each return. 157. DECIMAL WEIGHT -- A method of estimation by dividing the computer population count of returns in a sample stratum by the number of sample returns for that stratum (carried to 2 decimal places). *These computed income concepts were included for a special study done by I. R. S.