1983 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. AGEX 2. AGIR1 3. RESERVED 4. CSAMP 5. CYCLE 6. DEPINC 7. DGROUP 1/ 8. EIC 9. ELECT 10. FDED 11. FLPDYR 12. FLPDMO 13. F2119 14. F2441 15. F5695 16. F6251 17. RESERVED 18. MARS 19. PREP 20. PSV 21. REGION 1/ 22. SCHCF 23. SCHRRP 24. SCHW 25. SPECTX 26. STATE 1/ 27. TFORM 28. TOTXSZ 29. TXNT 30. TXRT 31. TXST 32. W2IND 33. XFPT 34. XFST 35. XOCAH 36. XOCAWH 37. XOODEP 38. XOPAR 39. XOTHER 40. XTOT 41. RESERVED 42. RESERVED 43. RESERVED 44. RESERVED 45. RESERVED 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED 1RESERVED FOR ADJUSTED GROSS INCOME (AGI) GREATER THAN $200,000 AND LESS THAN -$200,000. 1983 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. ADJUSTED GROSS INCOME (DEFICIT) (AGI) (+/-) 2. SALARIES AND WAGES 2/ 3. INTEREST RECEIVED 4. DIVIDENDS RECEIVED 5. DIVIDEND EXCLUSION 6. DIVIDENDS INCLUDED IN AGI 7. STATE INCOME TAX REFUNDS 8. ALIMONY RECEIVED 3/ 9. BUSINESS OR PROFESSION (SCHEDULE C) NET PROFIT/LOSS (+/-) 10. NET CAPITAL GAIN OR LOSS (+/-) 11. CAPITAL GAIN DISTRIBUTIONS NOT REPORTED ON SCHEDULE D 12. SUPPLEMENTAL SCHEDULE NET GAIN OR LOSS (+/-) 13. PENSIONS AND ANNUITIES FULLY INCLUDED IN AGI 14. TOTAL PENSIONS AND ANNUITIES NOT FULLY INCLUDED IN AGI 15. TAXABLE PORTION, PARTIALLY TAXABLE PENSIONS AND ANNUITIES 16. SCHEDULE E NET INCOME OR LOSS (+/-) 17. FARM (SCHEDULE F) NET PROFIT/LOSS (+/-) 18. GROSS UNEMPLOYMENT COMPENSATION 19. UNEMPLOYMENT COMPENSATION IN AGI 20. RESERVED STATUTORY ADJUSTMENTS 21. TOTAL 22. MOVING EXPENSE 23. EMPLOYEE BUSINESS EXPENSE 24. PAYMENTS TO INDIVIDUAL RETIREMENT ACCOUNT (IRA) 25. PAYMENTS TO KEOGH ACCOUNTS 26. FORFEITED INTEREST PENALTY 27. ALIMONY PAID 3/ 28. DEDUCTION FOR WORKING MARRIED COUPLE 29. DISABILITY INCOME EXCLUSION 30. FOREIGN EARNED INCOME EXCLUSION 31. HOUSING DEDUCTION 32. OTHER ADJUSTMENTS 33. EXCESS ITEMIZED DEDUCTIONS (-) / UNUSED ZBA (+) 34. CHARITABLE CONTRIBUTIONS DEDUCTION FOR NONITEMIZERS 35. TAX TABLE INCOME BEFORE EXEMPTIONS 36. EXEMPTION AMOUNT 37. ZERO BRACKET AMOUNT (ZBA) 38. TAXABLE INCOME (OLD CONCEPT WITHOUT ZBA) 39. TAXABLE INCOME 40. TAX GENERATED 41. COMPUTED REGULAR TAX 42. INCOME TAX BEFORE CREDITS (SOI) 43. INCOME SUBJECT TO TAX (OLD CONCEPT) 44. INCOME SUBJECT TO TAX 45. MARGINAL TAX BASE CREDITS 46. ELDERLY AND DISABLED 47. FOREIGN TAX 48. INVESTMENT 49. POLITICAL CONTRIBUTIONS 50. CHILD CARE 51. JOBS 52. RESIDENTIAL ENERGY 53. RESEARCH AND EXPERIMENTATION 54. EIC USED TO OFFSET INCOME TAX BEFORE CREDITS 55. OTHER 56. TOTAL TAX CREDITS (SOI) 57. TOTAL TAX LIABILITY (SOI) 58. TOTAL INCOME TAX 59. INCOME TAX AFTER CREDITS (SOI) 60. MINIMUM TAX 61. ALTERNATIVE MINIMUM TAX (SOI) 62. SELF-EMPLOYMENT TAX 63. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT 64. SOCIAL SECURITY TAX ON TIP INCOME 65. PENALTY TAX ON IRA 66. TOTAL TAX PAYMENTS (SOI) 67. INCOME TAX WITHHELD 68. ESTIMATED TAX PAYMENTS 69. AMOUNT PAID WITH FORM 4868 70. EXCESS FICA/RRTA 71. CREDIT FOR FEDERAL TAX ON SPECIAL FUELS AND OILS 72. REGULATED INVESTMENT COMPANY CREDIT 73. BALANCE DUE (OVERPAYMENT) (+/-) 74. CREDIT ELECT 75. TOTAL EARNED INCOME CREDIT (EIC) 76. EIC SALARIES AND WAGES 77. EIC EARNED INCOME 78. EIC USED TO OFFSET ALL OTHER TAXES 79. EIC REFUNDABLE PORTION 80. ADVANCE EIC IN EXCESS OF TOTAL EIC 81. TOTAL ITEMIZED DEDUCTIONS MEDICAL AND DENTAL EXPENSE DEDUCTIONS 82. TOTAL MEDICAL AND DENTAL EXPENSE DEDUCTION 83. ONE-HALF INSURANCE PREMIUMS 84. TOTAL MEDICINE AND DRUGS 85. ONE PERCENT OF AGI 86. MEDICINE AND DRUGS IN EXCESS OF 1& 87. OTHER MEDICAL AND DENTAL EXPENSES 88. EXPENSES SUBJECT TO REDUCTION BY 5% OF AGI 89. FIVE PERCENT OF AGI 90. MEDICAL AND DENTAL EXPENSES IN EXCESS OF 5% TAXES PAID DEDUCTIONS 91. RESERVED 92. STATE AND LOCAL INCOME TAXES 2/ 93. REAL ESTATE TAX DEDUCTIONS 4/ 94. GENERAL SALES TAX 2/ 95. RESERVED 96. PERSONAL PROPERTY TAX 2/ 97. OTHER 98. TOTAL INTEREST PAID DEDUCTION 99. HOME MORTGAGE INTEREST PAID DEDUCTION CHARITABLE CONTRIBUTIONS DEDUCTIONS 100. TOTAL CONTRIBUTIONS 101. CASH UNDER $3,000 102. CASH OF $3,000 OR MORE 103. OTHER THAN CASH 104. CARRYOVER 105. RESERVED 106. NET CASUALTY OR THEFT LOSS 107. GROSS ALL-SAVERS INTEREST INCOME 108. TAXABLE ALL-SAVERS INTEREST INCOME CAPITAL GAINS (SCHEDULE D) 109. CURRENT SHORT-TERM GAINS 110. CURRENT SHORT-TERM LOSSES 111. POST 1969 SHORT-TERM LOSS CARRYOVER 112. RESIDENCE GAIN 113. CURRENT LONG-TERM GAIN 114. CURRENT LONG-TERM LOSSES 115. POST 1969 LONG-TERM LOSS CARRYOVER 116. SCHEDULE D LONG-TERM CAPITAL GAIN DISTRIBUTIONS 117. FORM 4797 GAINS 118. ADDITIONAL LOSSES DUE TO PRE-1983 CARRYOVER COMBINED CAPITAL GAINS 119. EXCLUDED LONG-TERM GAINS 120. COMBINED NET CAPITAL GAINS LESS LOSS (+/-) 121. COMBINED LONG-TERM GAIN INCLUDED IN AGI SUPPLEMENTAL INCOME (SCHEDULE E) RENT AND ROYALTIES 122. FARM RENT NET INCOME OR LOSS (+/-) 123. RENT NET INCOME OR LOSS (+/-) 124. ROYALTY NET INCOME OR LOSS (+/-) PARTNERSHIPS 125. TOTAL INCOME 126. TOTAL LOSS 127. EXPENSE DEDUCTION ESTATE OR TRUST 128. TOTAL INCOME 129. TOTAL LOSS SMALL BUSINESS CORPORATION 130. TOTAL INCOME 131. TOTAL LOSS 132. WINDFALL PROFIT TAX REFUND 133. WINDFALL PROFIT TAX DEDUCTION CHILD CARE CREDIT (FORM 2441) 134. TOTAL EXPENSES 135. EARNED INCOME 136. AMOUNT PAID THIS YEAR 137. CREDIT BASED ON PRIOR YEAR EXPENSES DEDUCTION FOR MARRIED COUPLE 138. PRIMARY QUALIFIED EARNED INCOME 139. SECONDARY QUALIFIED EARNED INCOME FORM 6251 140. TOTAL TAX PREFERENCES FROM FORM 6251 141. ACCELERATED DEPRECIATION 142. EXCLUDED LONG-TERM CAPITAL GAINS RESIDENTIAL ENERGY (FORM 5695) 143 CURRENT EXPENDITURES, ENERGY CONSERVATION 144 PRIOR YEAR EXPENDITURES, ENERGY CONSERVATION 145 ADDITIONAL FEDERAL SUBSIDIES, ENERGY CONSERVATION 146 CREDIT (BEFORE LIMITATION), ENERGY CONSERVATION 147. CURRENT EXPENDITURES, RENEWABLE ENERGY 148. PRIOR YEAR EXPENDITURES, RENEWABLE ENERGY 149. ADDITIONAL FEDERAL SUBSIDIES, RENEWABLE ENERGY 150. CARRYOVER FROM 1983 151. BUSINESS RECEIPTS 152. RESERVED 153. SELECTION AMOUNT 154. RESERVED 155. RESERVED 156. RETURN ID 157. RESERVED 158. RESERVED 159. DECIMAL WEIGHT 160. INTEGER WEIGHT 1/ RESERVED FOR ADJUSTED GROSS INCOME AGI GREATER THAN $200,000 AND LESS THAN -$200,000. 2/ AVERAGED OVER 10 RETURNS. 3/ BLURRED FOR LOWER INCOME RETURNS, RESERVED FOR HIGH INCOME RETURNS. 4/ BLURRED FOR ALL RETURNS 1983 INDIVIDUAL PUBLIC USE TAX FILE CODE DEFINITIONS Codes: 1. AGEX Age Exemptions (A) No exemptions....................................00 (B) One exemption (Primary only).....................01 (C) One exemption (Secondary only)...................02 (D) Two exemptions...................................03 2. AGIR1 Adjusted Gross Income Range B: NO ADJUSTED GROSS INCOME.............................00 $ 1 under $ 1,000..........................01 $ 1,000 under $ 2,000..........................02 $ 2,000 under $ 3,000..........................03 $ 3,000 under $ 4,000..........................04 $ 4,000 under $ 5,000..........................05 $ 5,000 under $ 6,000..........................06 $ 6,000 under $ 7,000..........................07 $ 7,000 under $ 8,000..........................08 $ 8,000 under $ 9,000..........................09 $ 9,000 under $ 10,000..........................10 $ 10,000 under $ 11,000..........................11 $ 11,000 under $ 12,000..........................12 $ 12,000 under $ 13,000..........................13 $ 13,000 under $ 14,000..........................14 $ 14,000 under $ 15,000..........................15 $ 15,000 under $ 16,000..........................16 $ 16,000 under $ 17,000..........................17 $ 17,000 under $ 18,000..........................18 $ 18,000 under $ 19,000..........................19 $ 19,000 under $ 20,000..........................20 $ 20,000 under $ 25,000..........................21 $ 25,000 under $ 30,000..........................22 $ 30,000 under $ 40,000..........................23 $ 40,000 under $ 50,000..........................24 $ 50,000 under $ 75,000..........................25 $ 75,000 under $ 100,000..........................26 $ 100,000 under $ 200,000..........................27 $ 200,000 under $ 500,000..........................28 $ 500,000 under $1,000,000..........................29 $1,000,000 or more...................................30 4. CSAMP SAMPLE CODES: (A) Return coded incorrectly as high income nontaxable..08 (B) High Income Nontaxable..............................28 (C) Business High Income/Loss...........................38 (D) Nonbusiness, Non-farm............................40-48 (E) Nonbusiness, Non-farm............................50-58 (F) Business.........................................60-68 (G) Ending digit for sample codes 40-68 AGI under $20,000 (Business/Farm Receipts under $200,000)..00 $20,000 under $50,000 (under $500,000)....................01 Under $20,000 ($200,000 under $50,000)....................01 $50,000 under $100,000 (under $1,000,000).................02 Under $50,000 ($500,000 under $1,000,000).................02 $100,000 under $200,000 (under $1,000,000)................03 Under $100,000 ($1,000,000 under $5,000,000)..............03 $200,000 under $500,000 (under $10,000,000)...............04 Under $200,000 ($5,000,000 under $10,000,000).............04 $500,000 under $1,000,000 (under $20,000,000).............05 Under $500,000 ($10,000,000 under $20,000,000)............05 $1,000,000 under $2,000,000 (under $30,000,000)...........06 Under $1,000,000 ($20,000,000 under $30,000,000)..........06 $2,000,000 under $5,000,000 (under $50,000,000)...........07 Under $2,000,000 ($30,000,000 under $50,000,000)..........07 $5,000,000 and over (any amount)..........................08 Under $5,000,000 ($50,000,000 and over)...................08 (H) Form 2555 attached with AGI under $1,000,000 and Business/ Farm Receipts under $20,000.000............................80 (I) Form 2555 attached and AGI $1,000,000 or more..........81 (J) Form 2555 attached and Business/Farm Receipts $20,000,00 or more....................................................81 (K) Form 1116 attached with AGI under $1,000,000 and Business/ Farm Receipts under $20,000.000............................82 (L) Form 1116 attached and AGI $1,000,000 or more..........83 (M) Form 1116 attached with AGI under $1,000,000 and Business/ Farm Receipts under $20,000.000............................83 5. CYCLE Cycle Code......................................04-52 6. DEPINC Dependent with Unearned Income: (A) Box not checked.................................0 (B) Box checked.....................................1 7. DGROUP District by group District Group 1 1. Burlington.............. 2. Cheyenne............... 3. Anchorage.............. 4. Augusta................ 5. Portsmouth............. 6. Providence............. 7. Fargo.................. 8. Aberdeen............... 9. Wilmington............. 10. District of Columbia.. 11. Helena................ 12. Boise................. 13. Albuquerque........... 14. Salt Lake City........ 15. Reno.................. 16. Honolulu.............. 17. Parkersburg........... District Group 3 1. Des Moines............. 2. Wichita................ 3. Columbia............... 4. Louisville............. 5. Birmingham............. 6. Puerto ................ 7. Oklahoma City.......... 8. Denver................. 9. Portland............... 10. Omaha................. 11. Jackson............... 12. Little Rock........... 13. Phoenix............... 14. Laguna Niguel......... 15. Sacramento............ 16. San Jose.............. 17. Boston................ 18. Hartford.............. 19. Brooklyn.............. 20. Manhattan............. 21. Albany................ 22. Buffalo............... 23. Newark................ 24. Philadelphia.......... 25. Pittsburgh............ 26. Cincinnati............ 27. Cleveland............. 28. Indianapolis.......... 29. Chicago............... 30. Springfield........... 31. Detroit............... 32. Milwaukee............. 33. St. Paul.............. 34. St. Paul.............. 35. Baltimore............. 36. Richmond.............. 37. Greensboro............ 38. Atlanta............... 39. Jacksonville.......... 40. Nashville............. 41. New Orleans........... 42. Austin................ 43. Dallas................ 44. Houston............... 45. Seattle............... 46. San Francisco......... 47. Los Angeles........... 48. Washington - CP-IO.... 8. EIC Earned Income Credit (A) Not present.......................................0 (B) Present...........................................1 9. ELECT President Elect Campaign Fund: (A) No boxes checked..............................00 (B) One "yes" box checked.........................01 (C) Two "yes" boxes checked.......................02 10. FDED Form of Deduction Code: (A) Returns with non-itemizer deduction and no zero bracket amount..............................................0 (B) Itemized deduction..................................1 (C) No zero bracket amount or itemized deduction........2 (D) Zero bracket amount (STANDARD) 1. Without non-itemizer deduction..................3 2. With non-itemizer deduction.....................4 11-12. FLPD Filing Period: (Accounting Period) (A) YR - Calendar Year ended........................71-84 (B) MO - Month Taxpayer's year ended................01-12 13. F2119 Sale or Exchange of Principal Residence: (A) No form attached....................................0 (B) Form present........................................1 14. F2441 Child Care Credit: (A) No Form 2441 attached...............................0 (B) Number of qualifying individuals..................1-7 15. F5695 Form 5695 (Residential Energy Credit): (A) No form attached....................................0 (B) Number of principal residences occupied...........1-9 16. F6251 Form 6251 (ALTERNATIVE MINIMUM TAX FORM): (A) No form F6251 attached..............................0 (B) Form 6251 attached to return........................1 18. 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.........................4 (E) Widow(er) with dependent child (surviving spouse).............................................5 (F) Married filing separately and claiming a spouse exemption..........................................6 19. PREP Tax Preparer (A) No preparer other than taxpayer....................00 (B) Return prepared by paid tax preparer...............01 (C) IRS prepared return................................02 (D) IRS reviewed return................................03 (E) Voluntary Income Tax Assistance prepared return....04 (F) Self help..........................................05 (G) Tax Counseling for the elderly.....................06 (H) Outreach program...................................07 20. PSV Primary Stratifying Variable (A) Sample Code 28 (AGI) and 38 (Schedule C net income)..0 (B) Positive Amounts Total...............................1 (C) Negative Amounts Total...............................2 (D) Total Receipts.......................................3 (E) Form 2555............................................4 (F) Form 1116............................................5 21. REGION IRS Regions (A) Central.............................................l (B) Mid-Atlantic........................................2 (C) Midwest.............................................3 (D) North Atlantic......................................4 (E) Southeast...........................................5 (F) Southwest...........................................6 (G) Western.............................................7 (H) Other Areas.........................................8 22. 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 Schedule C Gross Receipts Larger....................3 (E) Schedule C and F present Schedule F Gross Receipts Larger....................4 23. SCHRRP Credit for the Elderly (A) No Schedule Present................................00 (B) Schedule R.........................................01 (C) Schedule RP........................................02 24. SCHW Schedule W Indicator (A) No Schedule W.......................................0 (B) Primary Taxpayer Qualifying Income..................1 (C) Secondary Taxpayer Qualifying Income................2 25. 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 5405 tax used..................................4 (F) Section 72(m)(5) penalty tax used...................5 (G) Any combination of Form 4972 and other taxes........6 (H) Any combination of taxes excluding Form 4972........7 26. 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 CP:IO 27 Montana 54 Guam 28 Nebraska 54 Virgin Islands 27. TFORM Corrected Form of Return: (A) 1040 Return........................................0 (B) 1040A Return.......................................1 (C) 1040EZ Return......................................2 28. TOTXSZ Size of Total Income Tax Returns with no total income tax..................00 $1 under $50......................................01 $50 under $100....................................02 $100 under $200...................................03 $200 under $300...................................04 $300 under $400...................................05 $400 under $500...................................06 $500 under $600...................................07 $600 under $700...................................08 $700 under $800...................................09 $800 under $900...................................10 $900 under $1,000.................................11 $1,000 under $1,250...............................12 $1,250 under $1,500...............................13 $1,500 under $1,750...............................14 $1,750 under $2,000...............................15 $2,000 under $2,250...............................16 $2,250 under $2,500...............................17 $2,500 under $2,750...............................18 $2,750 under $3,000...............................19 $3,000 under $3,500...............................20 $3,500 under $4,000...............................21 $4,000 under $5,000...............................22 $5,000 under $7,500...............................23 $7,500 under $10,000..............................24 $10,000 under $25,000.............................25 $25,000 under $50,000.............................26 $50,000 or more...................................27 29. TXNT Taxable/Nontaxable Returns: (A) Taxable Returns....................................1 (B) Nontaxable Return..................................2 30. TXRT Marginal Tax Rate......................0, 11-50 31. TXST TAX STATUS: (A) No Tax.............................................0 (B) Regular Tax........................................1 (C) Non-Compute Regular Tax............................2 (D) Non-Compute Nontaxable.............................3 (E) Schedule G (Income Averaging) Tax..................4 (F) Maximum/Regular Tax................................5 (G) Income Averaging/Alternative Tax...................6 (H) Maximum/Alternate Tax..............................7 (I) Alternative Tax....................................8 32. W2IND W2 Indicator (A) Joint Return with Forms W2 for both taxpayers.........2 (B) All other returns.....................................0 33. XFPT Primary Taxpayer Exemption: (A) Regular............................................1 (B) Age................................................2 (C) Age and Blind......................................3 (D) Regular and Blind..................................4 34. XFST Secondary Taxpayer Exemption: (A) No Secondary Taxpayer.........................0 (B) Regular.......................................1 (C) Regular and Age...............................2 (D) Regular, Age and Blind........................3 (E) Regular and Blind.............................4 35. XOCAH Exemptions for Children Living at Home: Actual number entered...........................0-99 36. XOCAWH Exemptions for Children Living Away from Home: Actual number entered...........................0-99 37. XOODEP Exemptions of Other Dependents: Actual number claimed...........................0-99 38. XOPAR Exemptions for Parents Living at Home or Away from Home: Actual number entered............................0-9 39. XOTHER Exemptions Other than Age or Blind (A) One...........................................1 (B) Two...........................................2 (C) Three.........................................3 (D) Four..........................................4 (E) Five..........................................5 (F) Six or more...................................6 40. XTOT Total Exemptions: Actual number punched..........................01-99 1983 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS INCLUDED IN THE FILE The following explanations define data elements contained in the 1983 Individual Tax Model File whether or not they have been abstracted directly from a specific line of Forms 1040, 1040A, 1040EZ or the accompanying Schedules and Forms. Fields: 1. Adjusted Gross Income (Deficit) -- line 32, Form 1040; line 14, Form 1040A; line 3, Form 1040EZ. 2. Salaries and Wages -- line 7, Form 1040; line 6, Form 1040A; line 1, Form 1040EZ. 3. Interest Received -- line 8, Form 1040; line 7, Form 1040A; line 2, Form 1040EZ. 4. Dividends Received -- line 9a, Form 1040 line 8a, Form 1040A. 5. Dividend Exclusions -- line 9b, Form 1040; line 8b, Form 1040A. 6. Dividends in AGI -- line 9c, Form 1040; line 9c, Form 1040A. 7. State Income Tax Refunds -- line 10, Form 1040. 8. Alimony Received - line 11, Form 1040. 9. Business Net Profit/Loss (+/-) - line 12, Form 1040. 10. Net Capital Gain Less Loss -- This is a computed amount arrived at by combining the Net Capital gain (Loss) from the Schedule D with the Capital Gain Distribution reported on the Form 1040 (E11). 11. Capital Gain Distributions -- line 14, Form 1040. 12. Supplemental Schedule Net Gain or Loss (+/-) -- line 15, Form 1040. 13. Pensions and Annuities Fully Included in AGI -- line 16, Form 1040. 14. Pensions and Annuities not Fully Included in AGI -- line 17a, Form 1040. 15. Taxable Portion, Pensions and Annuities Partially Included in AGI -- line 17b, Form 1040. 16. Schedule E Net Income or Loss -- line 18, Form 1040. 17. Farm Net Profit/Loss (+/-) -- line 19, Form 1040. 18. Gross Unemployment Compensation -- line 20a, Form 1040; line 9a, Form 1040A. 19. Unemployment Compensation in AGI -- line 20b, Form 1040; line 9b, Form 1040A. 21. Total Adjustments -- line 31, Form 1040; line 13, Form 1040A. 22. Moving Expenses -- line 23, Form 1040. 23. Employee Business Expenses -- line 24, Form 1040. 24. Payments to IRA - line 25, Form 1040; line 11a, Form 1040A. 25. Payments to Keogh Plan -- line 26, Form 1040. 26. Forfeited Interest Penalty -- line 27, Form 1040. 27. Alimony Paid -- line 28, Form 1040. 28. Deduction for Working Married Couple -- line 29, Form 1040; line 12, Form 1040A. 29. Disability Income Exclusion -- line 30, Form 1040. 30. Foreign Living Expenses -- line 31(margin), Form 1040. 31. Foreign Housing Deduction -- line 31(margin), Form 1040. 32. Other Adjustments -- line 31(margin), Form 1040. 33. Excess Itemized Deductions (Unused Zero Bracket Amount) -- line 28, Schedule A. 34. Charitable Contributions Deduction for Nonitemizers -- line 34b, Form 1040; line 16, Form 1040A; line 4, Form 1040EZ. 35. Tax Table Income -- line 35, Form 1040; line 17, Form 1040A; line 5, Form 1040EZ. 36. Exemption Amount -- line 36, Form 1040; line 18, Form 1040A; line 6, Form 1040EZ. 37. Zero Bracket Amount -- This amount was limited to the smaller of the statutory limit or Taxable Income (Field 39). 38. 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. See Field 39. 39. 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 of the former Standard Deduction) and is thus not comparable to taxable income as shown for Tax Years prior to 1977. See Field 70. 40. Tax Generated -- line 38, Form 1040: line 20, Form 1040A; line 9, Form 1040EZ. 41. Computed Regular Tax -- 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. 42. Income Tax Before Credits -- line 40, Form 1040; line 20, Form 1040A; line 9, Form 1040EZ. 43. Income Subject to Tax (Old Concept) -- Income Subject to Tax (new Concept) minus the Zero Bracket Amount. 44. Income Subject to Tax (new Concept) -- For taxpayers using the regular, alternative, or maximum tax computation methods, income subject to tax was the same as taxable income. For taxpayers using the income averaging method (Schedule G), income subject to tax was a reduced amount of taxable income computed for the statistics by working backwards from the tax itself. 45. Marginal Tax Base -- This is the amount of income subject to tax at the highest tax rate applicable to the return (TXRT) 46. Credit for the Elderly and Disabled -- line 41, Form 1040. 47. Foreign Tax Credit -- line 42, Form 1040. 48. Investment Credit -- line 43, Form 1040. 49. Political Contributions Credit -- line 44, Form 1040, line 21a, Form 1040A. 50. Child Care Credit -- line 45, Form 1040; line 21b, Form 1040A. 51. Jobs Credit -- line 46, Form 1040. 52. Residential Energy Credit -- line 47, Form 1040. 53. Research and Experimentation Credit -- line 48, Form 1040. 54. Earned Income Credit Used to Offset Income Tax Before Credits -- This amount was computed based on the lesser of: Earned Income Credit (E75) or Income Tax Before Credits minus all credits except the Earned Income Credit. 55. Other Tax Credits -- line 48, Form 1040. 56. Total Tax Credits (SOI) -- Total credits from Form 1040 or 1040A plus the amount of Earned Income Credit used to offset Income Tax before Credits. 57. Total Tax Liability (SOI) -- The amount from line 56, Form 1040; line 23, Form 1040A; or line 9, Form 1040EZ reduced by the amount of the Earned Income Credit used to offset Income Tax Before Credits and All Other Taxes. 58. Total Income Tax -- Element (59) plus element (61). 59. Income Tax After Credits (SOI) -- Income Tax after Credits from Form 1040 or 1040A minus the amount of Earned Income Credit used to offset income tax before credits. 60. Minimum Tax -- line 52, Tax Year 1982 Form 1040. 61. Alternative Minimum Tax -- line 51, Form 1040. 62. Self-Employment Tax -- line 50, Form 1040. 63. Tax from Recomputing Prior Year Investment Credit -- line 52, Form 1040. 64. Social Security Tax on Tips -- line 53 + line 54, Form 1040. 65. Penalty Tax on IRA -- line 55, Form 1040. 66. Total Tax Payments -- Total payments from 1040 or 1040A minus the total Earned Income Credit. 67. Income Tax Withheld -- line 57, Form 1040; line 24a, Form 1040A; line 8, Form 1040EZ. 68. Estimated Tax Payments -- line 58, Form 1040. 69. Payments With Form 4868 -- line 60, Form 1040. 70. Excess FICA Withheld -- line 61, Form 1040. 71. Credit for Tax on Gas -- Line 62, Form 1040. 72. Credit from Regulated Investment Company -- line 63, Form 1040. 73. Balance Due/Total Overpayment -- line 68 or 65, Form 1040; line 27 or 26, Form 1040A; line 11 or 10, Form 1040EZ. 74. Overpayment Credited to 1984 Tax -- line 67, Form 1040. 75. Total Earned Income Credit -- Field 54 + Field 78 + Field 79. 76. Earned Income Credit (Salaries and Wages) -- The total amount of salaries and wages which have been revised in computing the Earned Income Credit. 77. Earned Income Credit (Earned Income) -- The amount of net earnings from self-employment used in computing the Earned Income Credit. 78. 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. 79. Earned Income Credit, Refundable Portion -- A computed amount which reflects the portion of Earned Income Credit which was refunded to the taxpayer. 80. Advance EIC Payment in Excess of Earned Income Credit -- The amount by which line 58, Form 1040 exceeds Field 75. 81. Total Itemized Deductions -- line 26, Schedule A. 82. Total Medical and Dental Deduction -- line 7, Schedule A. 83. One-Half Insurance Premium -- line 9, Tax Year 1982 Schedule A. 84. Medicine and Drugs (Total) -- line 1, Schedule A. 85. One-Percent of AGI -- line 2, Schedule A. 86. Medicine and Drugs in Excess of 1% -- line 3, Schedule A. 87. Other Medical and Dental Expenses -- lines 4a + 4b + 4c, Schedule A. 88. Medical and Dental Expenses Subject to Reduction -- line 5, Schedule A. 89. Five-Percent of AGI -- line 6, Schedule A. 90. Medical and Dental Expenses in Excess of 5% -- line 7, Schedule A. 92. State and Local Income Tax -- line 8, Schedule A. 93. Real Estate Tax -- line 9, Schedule A. 94. General Sales Tax -- line 10a + 10b, Schedule A. 96. Personal Property Tax -- line 11, Schedule A. 97. Other Taxes Deducted -- line 11, Schedule A. 98. Total Interest Paid Deduction -- line 16, Schedule A. 99. Home Mortgage Interest -- line 13a + 13b, Schedule A. 100. Total Contributions Deduction -- line 20, Schedule A. 101. Cash Contributions Less Than $3,000 -- line 17a, Schedule A. 102. Cash Contributions $3,000 or More -- line 17b, Schedule B. 103. Other Than Cash Contributions -- line 18, Schedule A. 104. Carryover Contributions -- line 19, Schedule A. 106. Net Casualty or Theft Loss -- line 21, Schedule A. 107. Gross All-Savers Interest -- line 5, Schedule B. 108. Taxable All-Savers Interest -- line 7, Schedule B. 109. Current Short-Term Capital Gain -- line 5f, Schedule D. 110. Current Short-Term Capital Loss -- line 5g, Schedule D. 111. Post-1969 Short-Term Loss Carryover -- line 7, Schedule D. 112. Long-Term Gain on Sale or Exchange of Principal Residence -- line 10a, Schedule D. 113. Current Long-Term Capital Gain -- line 13f, Schedule D. 114. Current Long-Term Capital Loss -- line 13g, Schedule D. 115. Post-1969 Long-Term Loss Carryover -- line 18, Schedule D. 116. Schedule D Capital Gain Distributions -- line 15, Schedule D. 117. Gain from Form 4797 -- line 16, Schedule D. 118. Additional Losses Due to Pre-1970 Carryover -- line 19 (margin), Schedule D. 119. Combined Excluded Long-Term Gains -- This is a computed amount arrived at by combining the Long-Term Capital Gain Exclusion from the Schedule D and that portion of the Capital Gain Distribution excluded prior to making an entry on Form 1040, Field 11 (arrived at by multiplying the reported amount by a factor of 1.5). 120. Combined Net Capital Gains Less Loss -- This is a computed amount arrived at by combining Net Capital Gain from the Schedule D and the full amount of the Capital Gain Distribution (arrived at by multiplying the amount reported in Field 11 by a factor of 2.5). 121. Combined Long-Term Capital Gain Included in AGI -- This is a computed amount arrived at by combining Long-Term Capital Gains in excess of the Short-Term Capital Losses minus the Capital Gain exclusion plus the Capital Gain Distribution reported on Form 1040, Field 11. 122. Farm Rental Net Profit/Loss -- line 24, Schedule E. 123. Rent Net Income/Loss -- Total of line 20, Schedule E for those properties with entries on line 3a, Schedule E. 124. Royalty Net Income/Loss -- Total of line 20, Schedule E for those properties with entries on line 3b, Schedule E. 125. Partnership Total Income -- line 26(d), Schedule E. 126. Partnership Total Loss -- line 26(c), Schedule E. 127. Partnership Expense Deduction -- line 28, Schedule E. 128. Estate or Trust Total Income -- line 30(d), Schedule E. 129. Estate or Trust Total Loss -- line 30(c), Schedule E. 130. Small Business Corp. Total Income -- line 32(d), Schedule E. 131. Small Business Corp. Total Loss -- line 32(c), Schedule E. 132. Windfall Profit Tax Refund -- line 36, Schedule E. 133. Windfall Profit Tax Total Deductions -- line 37, Schedule E. 134. Total Child Care Expenses -- line 3, Form 2441; line 2, Part IV, Schedule 1, Form 1040A. 135. Form 2441 Earned Income -- line 4, Form 2441; line 3, Part IV, Schedule 1, Form 1040A. 136. Child Care Expenses Paid This Year -- line 5, Form 2441; line 4, Part IV, Schedule 1, Form 1040A. 137. Credit Based on Prior Year Child Care Expenses -- line 8, Form 2441. 138. Primary Qualifier Earned Income, Schedule W -- line 5(a), Schedule W; line 3(a), Part III, Schedule 1, Form 1040A. 139. Secondary Qualifier Earned Income, Schedule W -- line 5(b), Schedule W; line 3(b), Part III, Schedule 1, Form 1040A. 140. Total Alternative Tax Preferences -- line 4l, Form 6251. 141. Accelerated Depreciation -- line 4c + 4d, Form 6251. 142. Capital Gain Deduction -- line 4b, Form 6251. 143. Total Current Year Energy Conservation Expense -- line 5, Form 5695. 144. Total Prior Year Energy Conservation Expense -- line 7, Form 5695. 145. Additional Federal Subsidies, Energy Conservation Expenses -- line 8, Form 5695. 146. Energy Conservation Credit -- line 12, Form 5695. 147. Total Current Year Renewable Energy Expense -- line 15, Form 5695. 148. Total Prior Year Renewable Energy Expense -- line 17, Form 5695. 149. Nontaxable Federal Subsidies, Renewable Energy Source Expenses -- line 19, Form 5695. 150. Residential Energy Credit Carryover From 1982 -- line 24, Form 5695. 151. Business Receipts -- lines 1c + 4a + 4b, Schedule C. 153. Selection Amount -- This was an amount which was used to determine into which sample strata the return belonged. 159. 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) The decimal place is implied. If used, divide by 100. 160. Integer Weight -- A method of estimation in which the decimal weight is converted to an integer weight and then applied to each return.