1978 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. CSAMP 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. RESERVED 9. RESERVED 10. SELD 11. RESERVED 12. FLPDYR 13. RESERVED 14. FLPDMO 15. RESERVED 16. TSAMP 17. RESERVED 18. RESERVED 19. RESERVED 20. RESERVED 21. RESERVED 22. RESERVED 23. RESERVED 24. RESERVED 25. RESERVED 26. MARS 27. BANK 28. CSELI 29. DEPINC 30. DGROUP 31. ELECT 32. FDED 33. F5695 34. GTCR 35. RESERVED 36. RESERVED 37. PTXPX 38. RESERVED 39. SCHCF 40. SPECTX 41. RESERVED 42. STXPX 43. TFORM 44. TXNT 45. TXST 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED 1978 INDIVIDUAL PUBLIC USE TAX FILE Fields: NUMBER OF EXEMPTIONS 1. TOTAL 2. TAXPAYER 3. AGE 4. BLINDNESS 5. DEPENDENTS 6. CHILDREN AT HOME 7. CHILDREN AWAY FROM HOME 8. PARENTS AT HOME 9. PARENTS AWAY FROM HOME 10. RESERVED 11. SALARIES AND WAGES 12. INTEREST RECEIVED DOMESTIC AND FOREIGN DIVIDENDS 13. DIVIDENDS BEFORE EXCLUSION 14. DIVIDENDS IN AGI 15. STATE INCOME TAX REFUND 16. ALIMONY RECEIVED 17. BUSINESS OR PROFESSION NET PROFIT/LOSS 18. CAPITAL GAIN DISTRIBUTIONS 19. SUPPLEMENT SCHEDULE NET GAIN (LOSS) FORM 4797 20. FULLY TAXABLE PENSIONS AND ANNUITIES 21. FARM NET PROFIT/LOSS 22. OTHER INCOME NET INCOME (LOSS) 23. PAYMENTS TO IRA 24. PAYMENT TO A S.E. (KEOGH) PLAN 25. DISABILITY INCOME EXCLUSION 26. STATUTORY ADJUSTMENTS TOTAL 27. ADJUSTED GROSS INCOME (AGI)/DEFICIT 28. DEDUCTIONS 29. TAX TABLE INCOME 30. TAX FROM TAX TABLES 31. TAX INCLUDING SPECIAL TAXES TAX CREDITS 32. CONTRIBUTIONS TO CANDIDATES 33. ELDERLY 34. CHILD CARE 35. INVESTMENT 36. FOREIGN TAX 37. WIN 38. NEW JOBS 39. ENERGY 40. TOTAL TAXES 41. INCOME TAX AFTER CREDITS 42. SELF-EMPLOYMENT TAX 43. RECOMPUTED ADDITIONAL TAX FOR TAX PREFERENCES 44. TAX FROM PRIOR YEAR INVESTMENT CREDIT 45. SOCIAL SECURITY TAX ON TIPS 46. PENALTY TAX ON IRA 47. TOTAL TAX LIABILITY 48. TOTAL INCOME TAX TAXPAYMENTS 49. INCOME TAX WITHHELD 50. 1978 ESTIMATED TAX PAYMENTS 51. TOTAL EARNED INCOME CREDIT (TAXPAYER) 52. PAYMENTS WITH REQUEST FOR EXTENSION OF FILING TIME 53. EXCESS SOC. SEC. TAX AND RAILROAD RETIRE. WITHHELD 54. CREDIT FOR TAX GAS FUEL AND OIL 55. OTHER TAXPAYMENTS 56. BUSINESS ENERGY (REFUNDABLE PORTION) 57. BALANCE DUE/TOTAL OVERPAYMENT 58. CREDIT ON 1979 TAX 59. TAX PAID WITH RETURN DEDUCTIONS: 60. TOTAL MEDICAL AND DENTAL 61. TOTAL TAXES PAID 62. HOME MORTGAGE INTEREST 63. TOTAL INTEREST 64. TOTAL CONTRIBUTIONS 65. NET CASUALTY OR THEFT LOSS 66. TOTAL MISCELLANEOUS 67. TOTAL ITEMIZED SCHEDULE D/FORM 4798 SHORT-TERM LOSS CARRYOVER: 68. PRE-1970 69. POST-1969 70. NET S. T. GAIN (LOSS) AFTER CARRYOVER SALES OF CAPITAL ASSETS-COMBINED 1040/SCHEDULE D LONG-TERM LOSS CARRYOVER: 71. PRE-1970 72. POST-1969 LONG-TERM CAPITAL GAIN: 73. IN EXCESS OF NET SHORT-TERM CAPITAL LOSSES 74. INCLUDED IN AGI 75. EXCLUDED CAPITAL GAINS EXCLUSION: 76. 50% 77. 60% LONG-TERM CAPITAL GAINS SUBJECT TO 78. 50% EXCLUSION 79. 60% EXCLUSION 80. NET LONG-TERM CAPITAL GAIN/LOSS AFTER CARRYOVER SALES OF CAPITAL ASSETS-COMBINED 1040/SCHEDULE D 81. NET LONG-TERM CAPITAL GAIN/LOSS AFTER CARRYOVER 82. LONG-TERM GAIN IN EXCESS SHORT-TERM CAPITAL LOSSES 83. NET CAPITAL GAINS/LOSS 84. NET LOSS BEFORE LIMITATION 85. EXCLUDED LONG TERM CAPITAL GAIN PENSION AND ANNUITIES: 86. RECEIVED THIS YEAR 87. TAXABLE PORTION SCHEDULE E: 88. RENT NET INCOME (LOSS) NET PROFIT (LOSS) 89. ROYALTY 90. PARTNERSHIP 91. ESTATE OR TRUST 92. SMALL BUSINESS CORP. 93. SELF EMPLOYMENT NET INCOME (LOSS) 94. INCOME AVERAGING TAX INCOME EARNED ABROAD: 95. TOTAL 96. TAX EXEMPT FOREIGN INCOME 97. LIVING EXPENSES DEDUCTION 98. EXCLUDED EARNED INCOME TAX PREFERENCES (MINIMUM TAX): 99. ITEMIZED DEDUCTIONS TAX PREFERENCE ACCELERATED DEPRECIATION 100. LOW INCOME RENTAL HOUSING 101. OTHER REAL PROPERTY 102. LEASED PERSONAL PROPERTY AMORTIZATION 103. POLLUTION CONTROL FACILITIES 104. RAILROAD ROLLING STOCK 105. ON-THE-JOB TRAINING FACILITIES 106. CHILD CARE FACILITIES 107. BAD DEBT RESERVES 108. STOCK OPTIONS 109. DEPLETION 110. CAPITAL GAINS 111. INTANGIBLE DRILLING COST 112. TAX PREFERENCES TYPE NOT REPORTED 113. TOTAL TAX PREFERENCES 114. NO-BENEFIT DEDUCTION CLAIMED 115. RECOMPUTED TAX PREFERENCE INCOME 116. TOTAL EXCLUSION 117. TAX PREFERENCES SUBJECT TO TAX 118. MAXIMUM TAX 119. ALTERNATIVE TAX ENERGY CREDIT EXPENSES 120. INSULATION EXPENSE 121. STORM WINDOWS AND DOORS 122. CAULKING AND STRIPPING 123. TOTAL ENERGY CONSERVATION 124. SOLAR PROPERTY 125. GEOTHERMAL 126. TOTAL RENEWABLE ENERGY EXPENSE 127. TOTAL RESIDENTIAL BUSINESS ENERGY CREDIT 128. TOTAL QUALIFIED ENERGY INVESTMENT PROPERTY 129. PUNCHED NON-REFUNDABLE BUSINESS ENERGY CREDIT 130. BUSINESS INCOME/LOSS (TAXPAYER) 131. FARM INCOME/ LOSS (TAXPAYER) 132. ZERO BRACKET AMOUNT TAXABLE INCOME 133. OLD CONCEPT 134. NEW CONCEPT 135. GENERAL TAX CREDIT 136. INCOME TAX BEFORE CREDITS-REGULAR COMPUTATION 137. TOTAL CREDIT AFTER PHASE-OUT EARNED INCOME CREDIT 138. USED TO OFFSET INCOME TAX BEFORE CREDITS 139. USED TO OFFSET ALL OTHER TAXES 140. REFUNDABLE PORTION ALTERNATIVE INCOME CONCEPTS 141. TAX PREFERENCES EXCLUDED FROM AGI INVESTMENT INTEREST 142. REGULAR 143. EXPANDED TOTAL DEDUCTIONS FROM 144. EXPANDED INCOME 145. AGI LESS INVESTMENT INTEREST 146. INTEREST DEDUCTED FROM EXPANDED INCOME 147. INTEREST DEDUCTED FROM AGI LESS INVESTMENT INCOME 148. EXPANDED INCOME 149. AGI PLUS PREFERENCE 150. AGI LESS INVESTMENT 151. RESERVED 152. RESERVED 153. RESERVED 154. SEQUENCE NUMBER 155. RESERVED 156. INTEGER WEIGHT 157. DECIMAL WEIGHT 1978 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 ADJUSTED GROSS INCOME $200,000 OR MORE WITH NO TAX. AFTER CREDITS AND NO MINIMUM TAX.............................10 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. 10. SELD - SELECT CODE BY DISTRICT .......................00-99 12. FLPDYR - (TAXPAYER'S TAX YEAR ENDED)..................60-81 14. FLPDMO - (TAXPAYER'S CALENDAR OR FISCAL YEAR ENDING MONTH)............................ 01-12 26. MARS - MARITAL 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. 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 29. DEPINC - DEPENDENT WITH UNEARNED INCOME: (A) BOX NOT CHECKED ................................0 (B) BOX CHECKED ...................................1 (C) NO BOX ON FORM .................................2 30. DGROUP - DISTRICT BY GROUP 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 1. DES MOINES 2. WICHITA 3. COLUMBIA 4. LOUISVILLE 5. BIRMINGHAM 6. PUERTO RICO 7. OKLAHOMA CITY 8. DENVER 9. 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 31. ELECT - PRESIDENTIAL ELECTION FUND: NO BOXES CHECKED ...................................0 1 "YES" BOX CHECKED ................................1 2 "YES " BOXES CHECKED .............................2 ONLY THE "NO" BOXES CHECKED .............. .........3 32. FDED - FORM OF DEDUCTION CODE: (A) ITEMIZED DEDUCTION .............................1 (B) ZERO BRACKET AMOUNT ............................2 (C) NEITHER ........................................3 33. F-5695 - FORM 5695 (RESIDENTIAL ENERGY CREDIT): (A) NO FORM ATTACHED.................................0 (B) NUMBER OF PRINCIPAL RESIDENCES OCCUPIED .......1-9 34. GTCR - GENERAL TAX CREDIT (A) NO GENERAL TAX CREDIT..........0 (B) PERSONAL EXEMPTION CREDIT......1 (C) TAXABLE INCOME CREDIT..........2 37. PTXPX - PRIMARY TAX PAYER EXEMPTION REGULAR.................1 AGE.....................2 AGE AND BLIND...........3 BLIND...................4 39. SCHCF - SCHEDULE C OR F INDICATOR: (A) NEITHER SCHEDULE C OR F PRESENT ..................0 (B) SCHEDULE C PRESENT ONLY ..........................1 (C) SCHEDULE F PRESENT ONLY ..........................2 (D) SCHEDULE C AND F PRESENT .........................3 (SCHEDULE C GROSS RECEIPTS LARGER) (E) SCHEDULE C AND F PRESENT .........................4 (SCHEDULE F GROSS RECEIPTS LARGER) 40. SPECTX - SPECIAL TAX COMPUTATION: (A) NO ENTRY .......................................0 (B) FORM 4970 TAX USED .............................1 (C) FORM 4972 TAX USED .............................2 (D) FORM 5544 TAX USED .............................3 (E) FORM 5404 TAX USED .............................4 (F) SECTION 72(M)(5) PENALTY TAX USED ..............5 (G) ANY COMBINATION OF ABOVE TAXES..................6 42. STXPX - SECONDARY TAXPAYER EXEMPTION: NO SECONDARY TAXPAYER . . . . . . . . 0 REGULAR . . . . . . . . . . . . . . . 1 AGE . . . . . . . . . . . . . . . . . 2 AGE AND BLIND. . . . . . . . . . . . .3 BLIND . . . . . . . . . . . . . . . . 4 43. TFORM -- FORM OF RETURN FORM 1040 . . . . . . . . . . . . . . . 1 FORM 1040A. . . . . . . . . . . . . . . 2 44. TXNT -- TAXABLE OR NONTAXABLE RETURNS 1 Taxable returns 2 Nontaxable returns 45. TXST -- TAX STATUS 0 No tax computed 1 Normal tax - regular 2 Non-compute - regular 3 Income averaging - Schedule G 4 Alternative tax 5 Maximum tax - regular 6 Maximum tax - alternative 7 Partially tax exempt income 8 Partially tax exempt income - alternative 9 Non-compute - no tax 1978 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS IN THE TAPE FILES THE FOLLOWING EXPLANATIONS DEFINE DATA ELEMENTS CONTAINED IN EITHER THE 1978 INDIVIDUAL TAX MODEL FILE OR THE 1978 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. TOTAL EXEMPTIONS -- line 7, Form 1040; line 6, Form 1040A. 2. TAXPAYER EXEMPTIONS -- lines 6A and 6B, Form 1040; lines 5A and 5B, Form 1040A. 3. AGE EXEMPTION -- lines 6A and 6B, Form 1040; lines 5A and 5B, Form 1040A. 4. BLINDNESS EXEMPTIONS -- lines 6A and 6B, Form 1040; lines 5A and 5B, Form 1040A. 5. DEPENDENT EXEMPTIONS -- line 6C + 6D, Form 1040; lines 5C + 5D, Form 1040A. 6. CHILDREN AT HOME EXEMPTIONS -- line 6c, Form 1040; line 5c, 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. 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. PAYMENTS TO IRA - line 24, Form 1040. 24. PAYMENTS TO A S. E. (KEOGH) PLAN -- line 25, Form 1040. 25. DISABILITY INCOME EXCLUSION -- line 30, Form 1040. 26. TOTAL STATUTORY ADJUSTMENTS -- line 28 + 30, Form 1040. 27. ADJUSTED GROSS INCOME OR DEFICIT -- line 31, Form 1040; line 10, Form 1040A. 28. DEDUCTIONS -- line 33, Form 1040. 29. TAX TABLE INCOME -- line 34, Form 1040; line 10, Form 1040A. 30. TAX FROM TAX TABLES -- line 35, Form 1040; line 13, Form 1040A. 31. TAX INCLUDING SPECIAL TAXES -- line 37, Form 1040; line 13, Form 1040A. 32. CONTRIBUTIONS TO CANDIDATES CREDIT -- line 38, Form 1040, line 11a, Form 1040A. 33. ELDERLY CREDIT -- line 39, Form 1040. 34. CHILD CARE CREDIT -- line 40, Form 1040. 35. INVESTMENT CREDIT -- line 41, Form 1040. 36. FOREIGN TAX CREDIT -- line 42, Form 1040. 37. WORK INCENTIVE (WIN) CREDIT -- line 43, Form 1040 38. NEW JOBS CREDIT -- line 44, Form 1040. 39. RESIDENTIAL ENERGY CREDIT -- line 45, Form 1040. 40. 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. 41. INCOME TAX BEFORE CREDITS -- Tax after credits from Form 1040 or Form 1040A minus the amount of Earned Income Credit Used to Offset Income Tax Before Credits. 42. SELF-EMPLOYMENT TAX -- line 48, Form 1040. 43. ADDITIONAL TAX FOR TAX PREFERENCES (MINIMUM TAX) -- line 49, Form 1040. 44. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT -- line 50, Form 1040. 45. SOCIAL SECURITY TAX ON TIPS -- line 51 + line 52, Form 1040. 46. PENALTY TAX ON IRA -- line 53, Form 1040. 47. 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. 48. TOTAL INCOME TAX -- Field 41 + Field 43. 49. INCOME TAX WITHHELD -- line 55, Form 1040; line 11b, Form 1040A. 50. 1978 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. OTHER TAXPAYMENTS - line 61, Form 1040. 56. BUSINESS ENERGY (REFUNDABLE PORTION) -- line 62(margin), Form 1040. 57. BALANCE DUE/TOTAL OVERPAYMENT -- line 66 or 63, Form 1040; line 15 or 14, Form 1040A. 58. CREDIT ON 1979 TAX -- line 65, Form 1040. 59. TAX PAID WITH RETURN -- This amount is written into the margin during processing of the returns for Revenue purposes and corresponds to the amount of payment accompanying the returns filed. 60. TOTAL MEDICAL AND DENTAL DEDUCTION -- line 10, Schedule A. 61. TOTAL TAXES PAID -- line 17, Schedule A. 62. HOME MORTGAGE INTEREST -- line 18a, Schedule A. 63. TOTAL INTEREST -- line 20, Schedule A. 64. TOTAL CONTRIBUTIONS -- line 24, Schedule A. 65. NET CASUALTY OR THEFT LOSS -- line 29, Schedule A. 66. TOTAL MISCELLANEOUS DEDUCTIONS -- line 32, Schedule A. 67. TOTAL ITEMIZED DEDUCTIONS -- line 39, Schedule A. 68. PRE-1970 SHORT-TERM LOSS CARRYOVER -- line 2, Form 4798. 69. POST-1969 SHORT-TERM LOSS CARRYOVER -- line 4, Schedule D. 70. NET S. T. GAIN (LOSS) AFTER CARRYOVER -- line 5, Schedule D; line 3, Form 4798. 71. PRE-1970 LONG-TERM LOSS CARRYOVER -- line 5, Form 4798. 72. POST-1969 LONG-TERM LOSS CARRYOVER -- line 12, Schedule D. 73. LONG-TERM CAPITAL GAIN IN EXCESS OF NET SHORT-TERM CAPITAL LOSSES -- This was a computed amount which was the amount by which a positive amount on line 13, Schedule D exceeded a zero or negative amount on line 5, Schedule D. 74. LONG-TERM CAPITAL GAIN INCLUDED IN AGI -- Field 73 minus Field 75. 75. LONG-TERM CAPITAL GAIN EXCLUDED -- line 22, Schedule D. 76. 50% CAPITAL GAINS EXCLUSION -- line 21, Schedule D. 77. 60% CAPITAL GAINS EXCLUSION -- line 19, Schedule D; line 12, Form 4798. 78. LONG-TERM CAPITAL GAINS SUBJECT TO 50% EXCLUSION -- A computed amount equal to twice Field 76. 79. LONG-TERM CAPITAL GAINS SUBJECT TO 60% EXCLUSION -- A computed amount equal to Field 77 divided by .60. 80. NET LONG-TERM CAPITAL GAIN/LOSS AFTER CARRYOVER -- line 13, Schedule D; line 6a, Form 4798. 81. COMBINED NET LONG-TERM CAPITAL GAIN/LOSS AFTER CARRYOVER -- A computed amount which takes into account the amount in Field 18. 82. COMBINED LONG-TERM CAPITAL GAIN IN EXCESS OF NET SHORT-TERM CAPITAL LOSSES -- This was a computed amount which takes into account the amount in Field 18. 83. NET CAPITAL GAINS/LOSS -- The sum of line 23 or 24b, Schedule D and line 15, Form 1040. 84. NET LOSS BEFORE LIMITATION -- line 14, Schedule D or line 6b, Form 4798, if negative. 85. EXCLUDED LONG TERM CAPITAL GAIN -- This was a computed amount which takes into account the amount in Field 18. 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 NET PROFIT (LOSS) -- line 14, Schedule E. 91. ESTATE OR TRUST NET PROFIT (LOSS) -- line 16, Schedule E. 92. SMALL BUSINESS CORP. NET PROFIT (LOSS) -- line 18, Schedule E. 93. SELF EMPLOYMENT NET INCOME (LOSS) -- line 13, Schedule SE. 94. INCOME AVERAGING TAX -- line 28, Schedule G. 95. TOTAL INCOME EARNED ABROAD -- line 17, Form 2555. 96. TAX EXEMPT FOREIGN INCOME -- line 69, Form 2555. 97. LIVING EXPENSES DEDUCTION -- line 43, Form 2555. 98. EXCLUDED FOREIGN EARNED INCOME -- line 51, Form 2555. 99. ITEMIZED DEDUCTIONS TAX PREFERENCE -- line 1(a), Form 4625. 100. LOW INCOME RENTAL HOUSING -- line 1(b)(1), Form 4625. 101. OTHER REAL PROPERTY -- line 1(b)(2), Form 4625. 102. LEASED PERSONAL PROPERTY -- line 1(c), Form 4625. 103. POLLUTION CONTROL FACILITIES -- line 1(d), Form 4625. 104. RAILROAD ROLLING STOCK -- line 1(e), Form 4625. 105. ON-THE-JOB TRAINING FACILITIES -- line 1(f), Form 4625. 106. CHILD CARE FACILITIES -- line 1(g), Form 4625. 107. BAD DEBT RESERVES -- line 1(h), Form 4625. 108. STOCK OPTIONS -- line 1(i), Form 4625. 109. DEPLETION -- line i(j), Form 4625. 110. CAPITAL GAINS -- line 1(k), Form 4625. 111. INTANGIBLE DRILLING COST -- line 1(l), Form 4625. 112. TAX PREFERENCES TYPE NOT REPORTED -- A computed amount for returns with minimum tax and total tax preferences but not supporting tax preference detail. 113. TOTAL TAX PREFERENCES -- line 2, Form 4625. 114. 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 115). 115. RECOMPUTED TAX PREFERENCE INCOME -- Field 113 minus Field 114. 116. TOTAL EXCLUSION -- line 9, Form 4625. 117. TAX PREFERENCES SUBJECT TO TAX -- Filed 115 minus Field 116. 118. MAXIMUM TAX -- line 15 or 28, Form 4726 119. ALTERNATIVE TAX -- line 35, Schedule D. 120. INSULATION EXPENSE -- line 1, Form 5695. 121. STORM WINDOWS AND DOORS EXPENSE -- line 1, Form 5695. 122. CAULKING AND STRIPPING EXPENSE -- line 1, Form 5695. 123. TOTAL ENERGY CONSERVATION EXPENSE -- line 2, Form 5695. 124. SOLAR PROPERTY EXPENSE -- line 4, Form 5695. 125. GEOTHERMAL EXPENSE -- line 5, Form 5695. 126. TOTAL RENEWABLE ENERGY EXPENSE -- line 5, Form 5695. 127. TOTAL RESIDENTIAL ENERGY CREDIT -- line 8, Form 5695. 128. TOTAL QUALIFIED ENERGY INVESTMENT PROPERTY -- line 2b, Schedule B, Form 3468. 129. PUNCHED NON-REFUNDABLE BUSINESS ENERGY CREDIT -- line 3b, Schedule B, Form 3468. 130. BUSINESS INCOME/LOSS (TAXPAYER) -- line 34, Schedule C. 131. FARM INCOME/ LOSS (TAXPAYER) -- line 58 or 76, Schedule F. 132. ZERO BRACKET AMOUNT -- This amount was limited to the smaller of the statutory limit or Taxable Income, New Concept (Field 133). 133. 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. 134. 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. 135. GENERAL TAX CREDIT -- This amount, which is equivalent to line 10, Schedule TC, was computed for all returns with Tax From Tax Tables (Field 30). 136. INCOME TAX BEFORE CREDITS, REGULAR COMPUTATION -- This is a computed amount arrived ar by applying the tax rate schedules to Taxable Income, without regard to the type of computation used by the taxpayer. 137. TOTAL EARNED INCOME CREDIT -- Field 138 + Field 139 + Field 140. 138. EARNED INCOME CREDIT USED TO OFFSET INCOME TAX BEFORE CREDITS -- A computed amount which reflects the portion of Earned Income Credit which reduced Income Tax Before Credits. 139. EARNED INCOME CREDIT USED TO OFFSET ALL OTHER TAXES -- A computed amount which reflects the portion of Earned Income Credit which reduced all taxes other than Income Tax Before Credits. 140. EARNED INCOME CREDIT, REFUNDABLE PORTION -- A computed amount which reflects the portion of Earned Income Credit which was refunded to the taxpayer. 141-150. These fields were used to develop alternative income concepts reflected in special tabulations produced by Statistics of Income. 154. SEQUENCE NUMBER -- This is a control number which was 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).