1987 INDIVIDUAL PUBLIC USE TAX FILE (CODE AND AMOUNT ELEMENT DEFINITIONS) Codes: 1. AGEX 21. F2555 41. - 50. RESERVED 2. AGIR1 22. SCHCF 3. CGIND 23. SCHE 4. CSAMP 24. F8606 5. CYCLE 25. SPECTX 6. DSI 26. STATE 7. EIC 27. TFORM 8. ELECT 28. TOTXSZ 9. FDED 29. TXNT 10. FLPDYR 30. TXRT 11. FLPDMO 31. TXST 12. F2119 32. RESERVED 13. F2441 33. XFPT 14. RESERVED 34. XFST 15. F6251 35. XOCAH 16. RESERVED 36. XOCAWH 17. MARS 37. XOODEP 18. PREP 38. XOPAR 19. PSV 39. XOTHER 20. REGION 40. XTOT Fields: 1. ADJUSTED GROSS INCOME (DEFICIT) (AGI) (+/-) 2. SALARIES AND WAGES 3. INTEREST RECEIVED 4. TAX-EXEMPT INTEREST INCOME* 5. DIVIDENDS INCLUDED IN AGI 6. STATE INCOME TAX REFUNDS 7. ALIMONY RECEIVED 8. BUSINESS OR PROFESSION (SCHEDULE C) NET PROFIT/LOSS (+/-) 9. NET CAPITAL GAIN OR LOSS (+/-) 10. CAPITAL GAIN DISTRIBUTIONS NOT REPORTED ON SCHEDULE D 11. SUPPLEMENTAL SCHEDULE NET GAIN OR LOSS (+/-) 12. RESERVED 13. TOTAL PENSIONS AND ANNUITIES RECEIVED 14. PENSIONS AND ANNUITIES INCLUDED IN AGI 15. SCHEDULE E NET INCOME OR LOSS (+/-) 16. FARM (SCHEDULE F) NET PROFIT/LOSS (+/-) 17. UNEMPLOYMENT COMPENSATION IN AGI 18. GROSS SOCIAL SECURITY BENEFITS 19. SOCIAL SECURITY BENEFITS IN AGI 20. RESERVED 21. RESERVED STATUTORY ADJUSTMENTS 22. EMPLOYEE BUSINESS EXPENSE 23. PAYMENTS TO INDIVIDUAL RETIREMENT ACCOUNT (IRA) (PRIMARY) 24. PAYMENTS TO INDIVIDUAL RETIREMENT ACCOUNT (IRA) (SECONDARY) 25. PAYMENTS TO KEOGH ACCOUNTS 26. FORFEITED INTEREST PENALTY 27. ALIMONY PAID 28. RESERVED 29. TOTAL DEDUCTIONS 30. EXEMPTION AMOUNT 31. TAXABLE INCOME 32. COMPUTED REGULAR TAX 33. INCOME TAX BEFORE CREDITS 34. INCOME SUBJECT TO TAX 35. MARGINAL TAX BASE 36. TAX GENERATED (TAX RATE TABLES) CREDITS 37. TOTAL TAX CREDITS (SOI) 38. CHILD AND DEPENDENT CARE 39. ELDERLY AND DISABLED 40. FOREIGN TAX 41. GENERAL BUSINESS CREDIT 42. INVESTMENT (INCLUDED IN GENERAL BUSINESS CREDIT) 43. JOBS (INCLUDED IN GENERAL BUSINESS CREDIT) 44. ALCOHOL USED AS FUEL (INCLUDED IN GENERAL BUSINESS CREDIT) 45. RESEARCH AND EXPERIMENTATION (INCLUDED IN GENERAL BUSINESS CREDIT) 46. LOW INCOME HOUSING (INCLUDED IN GENERAL BUSINESS CREDIT) 47. OTHER 48. RESERVED 49. TOTAL INCOME TAX 50. INCOME TAX AFTER CREDITS (SOI) 51. ALTERNATIVE MINIMUM TAX (SOI) 52. SELF-EMPLOYMENT TAX 53. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT 54. SOCIAL SECURITY TAX ON TIP INCOME 55. PENALTY TAX ON IRA 56. TOTAL TAX LIABILITY (SOI) 57. INCOME TAX WITHHELD 58. ESTIMATED TAX PAYMENTS 59. AMOUNT PAID WITH FORM 4868 60. EXCESS FICA/RRTA 61. CREDIT FOR FEDERAL TAX ON SPECIAL FUELS AND OILS 62. REGULATED INVESTMENT COMPANY CREDIT 63. TOTAL TAX PAYMENTS (SOI) 64. BALANCE DUE (OVERPAYMENT) (+/-) 65. CREDIT ELECT 66. PREDETERMINED ESTIMATED TAX PENALTY 67. EARNED INCOME FOR EARNED INCOME CREDIT (EIC) 68. EIC USED TO OFFSET INCOME TAX BEFORE CREDITS 69. EIC USED TO OFFSET ALL OTHER TAXES EXCEPT ADVANCE EIC 70. EIC REFUNDABLE PORTION ITEMIZED DEDUCTIONS SCHEDULE A: MEDICAL AND DENTAL EXPENSE DEDUCTIONS 71. TOTAL DEDUCTION 72.* PRESCRIPTIONS AND MEDICAL CARE 73. MEDICAL TRANSPORTATION AND LODGING 74. MEDICAL AND DENTAL EXPENSES SUBJECT TO REDUCTION BY AGI LIMITATION TAXES PAID DEDUCTIONS 75. RESERVED 76. STATE AND LOCAL INCOME TAXES 77. REAL ESTATE TAX DEDUCTIONS 78. RESERVED INTEREST PAID DEDUCTIONS 79. TOTAL INTEREST PAID DEDUCTION 80. TOTAL HOME MORTGAGE 81. HOME MORTGAGE FINANCIAL 82. DEDUCTIBLE POINTS 83. INVESTMENT INTEREST PAID 84. PERSONAL INTEREST PAID CHARITABLE CONTRIBUTIONS DEDUCTIONS 85. TOTAL CONTRIBUTIONS 86. CASH UNDER $3,000 87. CASH OF $3,000 OR MORE 88. OTHER THAN CASH 89. CARRYOVER 90. NET CASUALTY OR THEFT LOSS 91. MOVING EXPENSES MISCELLANEOUS DEDUCTIONS (SUBJECT TO 2% LIMITATION) 92. NET LIMITED MISCELLANEOUS DEDUCTIONS 93. UNREIMBURSED EMPLOYEE BUSINESS EXPENSE 94. TAX PREPARATION FEE 95. MISCELLANEOUS DEDUCTIONS SUBJECT TO AGI LIMITATION, TOTAL COMBINED SCHEDULE C INCOME AND SOME DEDUCTION ITEMS 96. TOTAL INCOME OR LOSS (+/-) 97. NET RECEIPTS (+/-) 98. COST OF GOODS SOLD AND/OR OPERATIONS 99. TOTAL DEDUCTIONS 100. CAR AND TRUCK 101. DEPRECIATION 102. COMMISSIONS 103. MORTGAGE INTEREST 104. OTHER INTEREST 105. OFFICE EXPENSES 106. INSURANCE 107. RENT 108. NET WAGES 109. BUSINESS RECEIPTS (+/-) 110. RESERVED CAPITAL GAINS (SCHEDULE D) 111. SHORT-TERM GAINS 112. SHORT-TERM LOSSES 113. SHORT-TERM LOSS CARRYOVER 114. LONG-TERM RESIDENCE GAIN 115. CURRENT LONG-TERM GAIN 116. CURRENT LONG-TERM LOSSES 117. LONG-TERM LOSS CARRYOVER 118. SCHEDULE D CAPITAL GAIN DISTRIBUTIONS 119. FORM 4797 GAINS ALTERNATIVE TAX COMPUTATION 120. SCHEDULE D GAIN SUBJECT TO 28% TAX RATE 121. TAXABLE INCOME LESS SCHEDULE D GAIN SUPPLEMENTAL INCOME (SCHEDULE E) RENT AND ROYALTIES 122. FARM RENT NET INCOME OR LOSS (+/-) 123. TOTAL RENTS RECEIVED 124. TOTAL ROYALTIES RECEIVED 125. ROYALTY DEPLETION 126. RENTAL DEPRECIATION 127. DEDUCTIBLE RENTAL LOSS 128. RENT NET INCOME OR LOSS (+/-) 129. ROYALTY NET INCOME OR LOSS (+/-) PARTNERSHIPS 130. TOTAL PASSIVE INCOME 131. TOTAL NON-PASSIVE INCOME 132. TOTAL PASSIVE LOSS 133. TOTAL NON-PASSIVE LOSS SMALL BUSINESS CORPORATION 134. TOTAL PASSIVE INCOME 135. TOTAL NON-PASSIVE INCOME 136. TOTAL PASSIVE LOSS 137. TOTAL NON-PASSIVE LOSS 138. COMBINED PARTNERSHIP AND S CORPORATION NET INCOME/LOSS (+/-) ESTATE OR TRUST 139. TOTAL INCOME 140. TOTAL LOSS 141. WINDFALL PROFIT TAX REFUND 142. WINDFALL PROFIT TAX DEDUCTION SELF EMPLOYMENT INCOME (SCHEDULE SE) 143. TOTAL SELF-EMPLOYMENT INCOME 144. SELF-EMPLOYMENT INCOME, SECONDARY TAXPAYER CHILD CARE CREDIT (FORM 2441) 145. QUALIFYING INDIVIDUALS' LIMITATION 146. EARNED INCOME 147. EARNED INCOME LIMITATION ALTERNATIVE MINIMUM TAX COMPUTATION (FORM 6251) 148. TAXABLE INCOME PLUS NET OPERATING LOSS 149. ALTERNATIVE MINIMUM TAX TOTAL ADJUSTMENTS 150. TOTAL TAX PREFERENCES 151. ACCELERATED DEPRECIATION ON REAL PROPERTY PASSIVE ACTIVITY LOSS LIMITATION (FORM 8582) 152. TOTAL PASSIVE LOSSES 153. TOTAL LOSSES ALLOWED FROM ALL PASSIVE ACTIVITIES FOR 1987 154. RETURN ID 155. RESERVED 156. RESERVED 157. INTEGER WEIGHT 158. DECIMAL WEIGHT 159. SAMPLE COUNT 160. POPULATION COUNT 1987 INDIVIDUAL PUBLIC USE TAX FILE CODE DEFINITIONS Codes: 1. AGEX* Age Status (A) None............................................0 (B) Primary only....................................1 (C) Secondary only..................................2 (D) Both Primary and Secondary......................3 *For high income returns records with values greater than 1 were set equal to 1. 2. AGIR1 Adjusted Gross Income Range 1: 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 3. CGIND Capital Gains Indicator (A) No capital gain ............................0 (B) Capital gain present........................1 (C) Capital loss present........................2 4. CSAMP Computed Sampled Code (A) PSAMP EQ 28; Return is not a High Income Nontaxable................................08 (B) High Income Nontaxable.........................28 (C) Business High Income/Loss......................38 (D) Nonbusiness Non-farm (NBNF).................40-48 (E) Nonbusiness Farm (NBF)......................50-58 (F) Business (B)................................60-68 (G) Forms 2555..................................80-84 (H) Forms 1116..................................90-94 5. CYCLE Cycle Code...............................04-52 6. DSI Dependent Status Indicator (A) Taxpayer not being claimed...............0 (B) taxpayer claimed.........................1 7. EIC Earned Income Credit (A) Not present....................................0 (B) Present........................................1 8. ELECT President Elect Campaign Fund: (A) No boxes checked...........................0 (B) One "yes" box checked......................1 (C) Two "yes" boxes checked....................2 9. FDED Form of Deduction Code: (A) Itemized deduction...............................1 (B) No zero bracket amount or itemized deductions....2 (C) Zero bracket amount (STANDARD) 1. Without non-itemizer deduction...............3 2. With non-itemizer deduction..................4 3. The taxpayer had a zero bracket amount only (PY returns only)................................5 10-11. FLPD Filing Period: (Accounting Period) (A) YR - Calendar Year ended...................75-88 (B) MO - Month Taxpayer's year ended...........01-12 12. F2119 Sale or Exchange of Principal Residence: (A) No Form 2119 attached........................0 (B) Form present.................................1 13. F2441 Child Care Credit: (A) No Form 2441 attached........................0 (B) Number of qualifying individuals...........1-8 15. F6251 Alternative Minimum Tax No Form 6251 attached to the returns.........0 Form 6251 attached to the return.............1 17. MARS* Marital Status: (A) Single.............................................1 (B) Married filing a joint return......................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 *For high income returns records with a value equal to 5 were set equal to 2. 18. PREP Tax Preparer (A) No preparer other than taxpayer......................0 (B) Return prepared by paid tax preparer.................1 (C) IRS prepared return..................................2 (D) IRS reviewed return..................................3 (E) Voluntary Income Tax Assistance prepared return......4 (F) Self help............................................5 (G) Tax Counseling for the elderly.......................6 (H) Outreach program.....................................7 19. PSV Primary Stratifying Variable (A) Sample Code 28 (HINT) or 38 (High Schedule C Net Profit/Loss).........................................0 (B) Positive Amounts Total.(PAT).........................1 (C) Negative Amounts Total.(NAT).........................2 (D) Total Receipts.......................................3 20. 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 21. F2555 Foreign Earned Income (A) No Form 2555 attached to the return................0 (B) Form 2555 attached to the return...................1 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. SCHE Schedule E Indicator (A) No Schedule Present..................................0 (B) Schedule E Present...................................1 24. F8606 Form 8606, Nondeductible IRA Contributions (A) No Form 8606 attached to return.....................0 (B) Number of Forms 8606 attached to return...........1-2 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 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...................................0 30. TXRT* Marginal Tax Rate...............11, 15, 28, 35, and 38.5 * After processing an error was found for this code. The actual values read 10, 50, 80, 50, and 85. The 15 and 35 rates are indistinguishable. 31. TXST TAX STATUS: (A) No Tax owed and IRS did not compute tax...............0 (B) All other returns.....................................1 (C) Taxes are owed and IRS computed tax...................2 (D) No taxes due and computed by IRS......................3 (E) Schedule D tax has entry, Form 8615 does not..........4 (F) Form 8615 has entry and Schedule D does not...........5 (G) Both Form 8615 and Schedule D have entries............6 (H) Taxpayer used the income averaging method to compute tax...................................................7 33. XFPT Primary Taxpayer Exemption: (A) Dependent of another taxpayer......................0 (B) Regular............................................1 (C) Age................................................2 (D) Age and Blind......................................3 (E) 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................................0-9 *For high income returns records with values greater than to 3 were set equal to 3. 36. XOCAWH Exemptions for Children Living Away from Home: Actual number entered................................0-9 37. XOODEP Exemptions of Other Dependents: Actual number claimed................................0-9 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 Actual number punched............................01-99 40. XTOT Total Exemptions: Actual number punched............................01-99 1987 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS INCLUDED IN THE FILE The following explanations define data elements contained in the 1987 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 30, Form 1040; line 12, 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 7a, Form 1040A; line 2, Form 1040EZ. 4. Tax-Exempt Interest -- line 9, Form 1040; line 7b, Form 1040A. 5. Dividends in AGI -- line 10, Form 1040; line 8, Form 1040A. 6. State Income Tax Refunds -- line 11, Form 1040. 7. Alimony Received - line 12, Form 1040. 8. Business Net Profit/Loss (+/-) - line 13, Form 1040. 9. 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). 10. Capital Gain Distributions -- line 14, Form 1040. 11. Supplemental Schedule Net Gain or Loss (+/-) -- line 15, Form 1040. 13. Total Pensions and Annuities Received -- line 16a, Form 1040. 14. Pensions and Annuities Included in AGI -- line 16b, Form 1040. 15. Schedule E Net Income or Loss -- line 17, Form 1040. 16. Farm Net Profit/Loss (+/-) -- line 18, Form 1040. 17. Unemployment Compensation in AGI -- line 19, Form 1040; line 9, Form 1040A. 18. Gross Social Security Benefits -- line 20a, Form 1040. 19. Social Security Benefits in AGI -- line 20b, Form 1040. 22. Employee Business Expenses -- line 23, Form 1040. 23. Payments to IRA, Primary - line 24a, Form 1040; line 11a, Form 1040A. 24. Payments to IRA, Secondary - line 24b, Form 1040; line 11b, 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. 29. Total Deductions -- This is either Total Standard Deduction or Total Itemized Deduction. Only one can appear on each return. 30. Exemption Amount -- line 35, Form 1040; line 16, Form 1040A; line 6, Form 1040EZ. 31. Taxable Income -- line 36, Form 1040; line 17, Form 1040A; line 7, Form 1040EZ. 32. 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. 33. Income Tax Before Credits -- line 39, Form 1040; line 18, Form 1040A; line 9, Form 1040EZ. 34. Income Subject to Tax -- 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. 35. Marginal Tax Base -- This is the amount of income subject to tax at the highest tax rate applicable to the return (TXRT), using the 1987 Tax Rate Schedules for all returns. 36. Tax Generated -- line 37, Form 1040; line 18, Form 1040A; line 9, Form 1040EZ. 37. Total Tax Credits (SOI) -- Total credits from Form 1040 (line 44 plus line 49) or 1040A (line 22) plus the amount of Earned Income Credit used to offset Income Tax before Credits. 38. Child Care Credit -- line 40, Form 1040; line 19, Form 1040A. 39. Credit for the Elderly and Disabled -- line 41, Form 1040. 40. Foreign Tax Credit -- line 44, Form 1040. 41. General Business Credit -- line 45, Form 1040. 42. Investment Credit -- line 45, Form 1040; line 1, Form 3800. 43. Jobs Credit -- line 45, Form 1040; line 2, Form 3800. 44. Alcohol Fuel Credit -- line 45, Form 1040; line 3, Form 3800. 45. Research and Experimentation Credit -- line 45, Form 1040, line 4, Form 3800. 46. Low-Income Housing Credit -- line 45, Form 1040; line 5, Form 3800. 47. Other Tax Credits -- line 42 or 46, Form 1040. 49. Total Income Tax -- Element (59) plus element (61). 50. 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. 51. Alternative Minimum Tax -- line 49, Form 1040. 52. Self-Employment Tax -- line 48, Form 1040. 53. Tax from Recomputing Prior Year Investment Credit -- line 50, Form 1040. 54. Social Security Tax on Tips -- line 51, Form 1040. 55. Penalty Tax on IRA -- line 52, Form 1040. 56. Total Tax Liability (SOI) -- Total tax liability (form) minus Advance Earned Income Credit payments minus EIC used to offset Income Tax Before Credits minus EIC used to offset all other taxes except advance EIC. 57. Income Tax Withheld -- line 54, Form 1040; line 21a, Form 1040A; line 8, Form 1040EZ. 58. Estimated Tax Payments -- line 55, Form 1040. 59. Payments With Form 4868 -- line 57, Form 1040. 60. Excess FICA Withheld -- line 58, Form 1040. 61. Credit for Tax on Gas -- Line 59, Form 1040. 62. Credit from Regulated Investment Company -- line 60, Form 1040. 63. Total Tax Payments -- Total payments from 1040 or 1040A minus the total Earned Income Credit. 64. Balance Due/Total Overpayment -- line 65 or 62, Form 1040; line 24 or 23, Form 1040A; line 11 or 10, Form 1040EZ. 65. Overpayment Credited to 1986 Tax -- line 64, Form 1040. 66. Predetermined Estimated Tax Penalty -- Bottom of Page 2, Form 1040. 67. Earned Income used to calculate the Earned Income Credit -- This consists of all wages, any other compensation from an employer, plus all other self-employment income or losses. 68. Earned Income Credit Used to Offset Income Tax Before Credits -- This amount was computed based on the lesser of: Earned Income Credit or Income Tax Before Credits minus all credits except the Earned Income Credit. 69. Earned Income Credit used to offset all other taxes -- This value depends on whether the difference between EIC and EIC used to offset Income Tax Before Credit (E54) is less than the value calculated by Total Tax Liability minus Income Tax After Credits minus Advance Earned Income Credit payments. If it is less than this value, this field equals EIC minus E54. Also, E77 equals 0. If this is not true, this field equals the value calculated by Total Tax Liability minus Income Tax After Credits minus Advance Earned Income Credit payments. Also, E77 is calculated (see below). 70. Earned Income Credit Refundable Portion -- This equals EIC minus E54 minus E76 (see above for definitions and conditions). 71. Total Medical and Dental Deduction -- line 4, Schedule A. 72. Prescriptions and Medical Care -- line 1a, Schedule A. 73. Medical Transportation and Lodging -- line 1b, Schedule A. 74. Medical and Dental Expenses Subject to Reduction -- line 2, Schedule A. 76. State and Local Income Tax -- line 5, Schedule A. 77. Real Estate Tax -- line 6, Schedule A. 79. Total Interest Paid Deduction -- line 13, Schedule A. 80. Total Home Mortgage Interest -- line 9(a) + line 9(b), Schedule A. 81. Home Mortgage Interest Paid to a Financial Institution -- line 9a, Schedule A. 82. Deductible Points -- line 10, Schedule A. 83. Investment Interest Paid -- line 11, Schedule A. 84. Personal Interest Paid -- line 12a, Schedule A. 85. Total Contributions Deduction -- line 17, Schedule A. 86. Cash Contributions Less Than $3,000 -- line 14a, Schedule A. 87. Cash Contributions $3,000 or More -- line 14b, Schedule B. 88. Other Than Cash Contributions -- line 15, Schedule A. 89. Carryover Contributions -- line 16, Schedule A. 90. Net Casualty or Theft Loss -- line 18, Schedule A. 91. Moving Expenses -- line 19, Schedule A. 92. Net Limited Miscellaneous Deductions -- line 24, Schedule A. 93. Unreimbursed Employee Business Expense -- line 20, Schedule A. 94. Tax Preparation Fee -- line 21, Schedule A. 95. Miscellaneous Deductions Subject to AGI Limitation -- line 22, Schedule A. 96. Total Schedule C Income or Loss -- line 5, Schedule C. 97. Schedule C Net Receipts -- line 1c, Schedule C. 98. Cost of Goods Sold -- line 2, Schedule C. 99. Total Schedule C Deductions -- line 30, Schedule C. 100. Car and Truck Expenses -- line 9, Schedule C. 101. Schedule C Depreciation -- line 12, Schedule C. 102. Commissions -- line 10, Schedule C. 103. Schedule C Mortgage Interest -- line 17a, Schedule C. 104. Other Schedule C Interest -- line 17b, Schedule C. 105. Office Expenses -- line 20, Schedule C. 106. Insurance -- line 16, Schedule C. 107. Rent on Business Property -- line 22, Schedule C. 108. Net Schedule C Wages -- line 28c, Schedule C. 109. Business Receipts -- Sum of lines 1c and 4, Schedule C. 111. Current Short-Term Capital Gain -- line 2a(g) + 2c(g), Schedule D. 112. Current Short-Term Capital Loss -- line 2a(f) + 2c(f), Schedule D. 113. Post-1969 Short-Term Loss Carryover -- line 6, Schedule D. 114. Long-Term Gain on Sale or Exchange of Principal Residence -- line 10, Schedule D. 115. Current Long-Term Capital Gain -- line 9a(g) + 9c(g), Schedule D. 116. Current Long-Term Capital Loss -- line 9a(f) + 9c(f), Schedule D. 117. Post-1969 Long-Term Loss Carryover -- line 15, Schedule D. 118. Schedule D Capital Gain Distributions -- line 13, Schedule D. 119. Gain from Form 4797 -- line 14, Schedule D. 120. Schedule D Gain Subject to 28% Tax Rate -- line 25, Schedule D. 121. Taxable Income Less Schedule D Gain -- line 22, Schedule D. 122. Farm Rental Net Profit/Loss -- line 28, Schedule E. 123. Total Rents Received -- line 4, Schedule E. 124. Total Royalties Received -- line 5, Schedule E. 125. Royalty Depletion -- line 21, Schedule E for those properties with an entry on line 5. 126. Rental Depreciation -- line 21, Schedule E for those properties with an entry on line 4. 127. Deductible Rental Loss -- line 24, Schedule E. 128. Rent Net Income or Loss -- line 27, Schedule E for those properties with an entry on line 4. 129. Royalty Net Income or Loss -- line 27, Schedule E for those properties with an entry on line 5. 130. Total Passive Partnership Income -- line 30a(g), Schedule E for those properties identified as partnerships on Part II. 131. Total Nonpassive Partnership Income -- line 30a(j), Schedule E for those properties identified as partnerships on Part II. 132. Total Passive Partnership Loss -- line 30b(f), Schedule E for those properties identified as partnerships on Part II. 133. Total Nonpassive Partnership Loss -- line 30b(h), Schedule E for those properties identified as partnerships on Part II. 134. Total Passive Small Business Corp. Income -- line 30a(g), Schedule E for those properties identified as Small Business Corp. on Part II. 135. Total Nonpassive Small Business Corp. Income -- line 30a(j), Schedule E for those properties identified as Small Business Corp. on Part II. 136. Total Passive Small Business Corp. Loss -- line 30b(f), Schedule E for those properties identified as Small Business Corp. on Part II. 137. Total Nonpassive Small Business Corp. Loss -- line 30b(h), Schedule E for those properties identified as Small Business Corp. on Part II. 138. Combined Partnership and Small Business Corp. Net Income/Loss -- line 33, Schedule E. 139. Estate or Trust Total Income -- line 35, Schedule E. 140. Estate or Trust Total Loss -- line 36, Schedule E. 141. Windfall Profit Tax Refund -- line 39, Schedule E. 142. Windfall Profit Tax Total Deductions -- line 40, Schedule E. 143. Total Self-Employment Income -- line 13, Schedule SE for primary and secondary taxpayer. 144. Total Self-Employment Income, Secondary Taxpayer -- line 13, Schedule SE for secondary taxpayer only. 145. Qualifying Individuals' Limitations -- line 2, Form 2441; line 2, Part I, Schedule 1, Form 1040A. 146. Form 2441 Earned Income -- line 3c, Form 2441; line 3c, Part I, Schedule 1, Form 1040A. 147. Earned Income Limitation -- line 4, Form 2441; line 4, Part I, Schedule 1, Form 1040A. 148. Taxable Income Plus Net Operating Loss -- line 3, Form 6251. 149. Alternative Minimum Tax Total Adjustments -- line 4s, Form 6251. 150. Total Alternative Tax Preferences -- line 5j, Form 6251. 151. Accelerated Depreciation on Real Property -- line 5a, Form 6251. l52. Total Passive Losses (Form 8582) -- The sum of Active Rental Net Loss before 10/23/86, Active Rental Net Loss after 10/22/86, Passive Activity Net Loss before 10/23/86, and Passive Activity Net Loss after 10/22/86. 153. Total Losses Allowed from All Passive Activities -- line 19, Form 8582. 157. Integer Weight -- A method of estimation in which the decimal weight is converted to an integer weight and then applied to each return. 158. 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.