1988 INDIVIDUAL PUBLIC USE TAX FILE (CODE AND AMOUNT FIELD 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 1/ 7. EIC 27. TFORM 8. ELECT 28. TOTXSZ 9. FDED 29. TXNT 10. FLPDYR 30. TXRT 11. FLPDMO 31. TXST 12. EFI* 32. SCHB* 13. F2441 33. XFPT 1/ 14. F8582 34. XFST 1/ 15. F6251 35. XOCAH 16. F3800* 36. XOCAWH 17. MARS 37. XOODEP 18. PREP 38. XOPAR 19. PSV 39. RESERVED (May contain values 0-13) 20. REGION 1/ 40. XTOT Fields: 1. ADJUSTED GROSS INCOME (DEFICIT) (AGI) (+/-) 2. SALARIES AND WAGES 2/ 3. TAXABLE INTEREST INCOME 4. TAX-EXEMPT INTEREST INCOME3 5. DIVIDENDS INCLUDED IN AGI 6. STATE INCOME TAX REFUNDS 7. ALIMONY RECEIVED 3/ 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. TAXABLE IRA DISTRIBUTION 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 STATUTORY ADJUSTMENTS 21. RESERVED 22. EMPLOYEE BUSINESS EXPENSES 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 4/ 28. SE HEALTH INSURANCE DEDUCTION* 29. RESERVED 30. STANDARD DEDUCTION OR TOTAL ITEMIZED DEDUCTIONS 31. EXEMPTION AMOUNT 32. TAXABLE INCOME 33. COMPUTED INCOME TAX 34. INCOME TAX BEFORE CREDITS 35. INCOME SUBJECT TO TAX 36. MARGINAL TAX BASE 37. TAX GENERATED (TAX RATE TABLES) CREDITS 38. TOTAL TAX CREDITS (SOI) 39. CHILD AND DEPENDENT CARE 40. ELDERLY AND DISABLED 41. FOREIGN TAX 42. GENERAL BUSINESS CREDIT 43. INVESTMENT (INCLUDED IN GENERAL BUSINESS CREDIT) 44. JOBS (INCLUDED IN GENERAL BUSINESS CREDIT) CREDIT 45. ALCOHOL USED AS FUEL (INCLUDED IN GENERAL BUSINESS CREDIT) 46. RESEARCH AND EXPERIMENTATION (INCLUDED IN GENERAL BUSINESS CREDIT) 47. LOW INCOME HOUSING (INCLUDED IN GENERAL BUSINESS CREDIT) 48. OTHER CREDIT 49. CREDIT FOR PRIOR YEAR MINIMUM TAX 50. TOTAL INCOME TAX 51. INCOME TAX AFTER CREDITS (SOI) 52. ALTERNATIVE MINIMUM TAX (SOI) 53. SELF-EMPLOYMENT TAX 54. TAX FROM RECOMPUTING PRIOR YEAR INVESTMENT CREDIT 55. SOCIAL SECURITY TAX ON TIP INCOME 56. PENALTY TAX ON IRA 57. TOTAL TAX LIABILITY (SOI) 58. INCOME TAX WITHHELD 59. ESTIMATED TAX PAYMENTS 60. AMOUNT PAID WITH FORM 4868 61. EXCESS FICA/RRTA 62. CREDIT FOR FEDERAL TAX ON SPECIAL FUELS AND OILS 63. REGULATED INVESTMENT COMPANY CREDIT 64. TOTAL TAX PAYMENTS (SOI) 65. BALANCE DUE (OVERPAYMENT) (+/-) 66. CREDIT ELECT 67. PREDETERMINED ESTIMATED TAX PENALTY 68. EARNED INCOME FOR EARNED INCOME CREDIT (EIC) 69. EIC USED TO OFFSET INCOME TAX BEFORE CREDITS 70. EIC USED TO OFFSET ALL OTHER TAXES EXCEPT ADVANCE EIC 71. EIC REFUNDABLE PORTION ITEMIZED DEDUCTIONS SCHEDULE A: MEDICAL AND DENTAL EXPENSE DEDUCTIONS 72. TOTAL DEDUCTION 73. PRESCRIPTIONS AND MEDICAL CARE 74. MEDICAL AND DENTAL EXPENSES SUBJECT TO REDUCTION BY AGI LIMIT TAXES PAID DEDUCTIONS 75. RESERVED 76. STATE AND LOCAL INCOME TAXES 2/ 77. REAL ESTATE TAX DEDUCTIONS 5/ 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 85. CONTRIBUTIONS DEDUCTION, TOTAL 86. CARRYOVER 87. NON-LIMITED MISCELLANEOUS DEDUCTIONS* 88. OTHER THAN CASH 89. CASH CONTRIBUTIONS* 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 SUPPLEMENTAL INCOME (SCHEDULE E) RENT AND ROYALTIES 120. RENT/ROYALTY NET INCOME* 121. RENT/ROYALTY NET LOSS* 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 1988 154. RETURN ID 155. RESERVED 156. RESERVED 157. DECIMAL WEIGHT 158. RESERVED 159. SAMPLE COUNT 160. POPULATION COUNT 1/ Only for lower income returns (returns with AGI less than $200,000 and not in 100% sample). 2/ Blurred for high income returns (note: State and local income taxes deduction is also blurred for low income returns in Wisconsin); see the section on Disclosure Avoidance Procedures for a more complete explanation. 3/ After processing was completed, an error was found in Field 4 on the record with return I.D. 116560. On this record only, the amount in Field 4 should be changed to 7817 from 781724. 4/ Blurred for lower income returns, reserved for high income returns. 5/ Blurred for all returns 1988 INDIVIDUAL PUBLIC USE TAX FILE CODE DEFINITIONS Codes: 1. AGEX* Age or Blindness Status: (A) No Age or Blindness Status........................0 (B) Only primary taxpayer claims Age or Blindness Status............................................1 (C) Only secondary taxpayer claims Age or Blindness Status............................................2 (D) Both spouses claim Age or Blindness Status........3 *For high income returns records with values greater than 1, this code was 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 Gain Indicator: (A) No capital gain/loss.........................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 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 "yes" boxes checked.............................0 (B) One "yes" box checked (or both "yes" and "no" boxes checked)...........................................1 (C) Two "yes" boxes checked............................2 9. FDED Form of Deduction Code: (A) Itemized deduction................................1 (B) Standard deduction................................2 (C) Taxpayer did not itemize or claim standard deduction.........................................3 (D) Taxpayer did not itemize or have a zero bracket amount (PY returns)......................................4 (E) The taxpayer had a zero bracket amount only (PY returns only).....................................5 10-11. FLPD Filing Period: (Accounting Period): (A) YR - Calendar Year ended......................79-89 (B) MO - Month Taxpayer's year ended..............01-12 12. EFI Electronic Filing Indicator: (A) Return not filed electronically...................0 (B) Return filed electronically.......................1 13. F2441 Child care credit: (A) No Form 2441 attached to return..................0 (B) Number of qualifying individuals...............1-9 14. F8582 Passive Activity Loss Limitation: (A) No Form 8582 attached to return.................0 (B) Form 8582 attached to return....................1 15. F6251 Alternative Minimum Tax: (A) No Form 6251 attached to the return.............0 (B) Form 6251 attached to the return................1 16. F3800 General Business credit: (A) No Form 3800 attached.............................0 (B) Form 3800 attached to 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, this code was set equal to 2. 18. PREP Tax Preparer: (A) No preparer other than taxpayer indicated on the form..............................................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 E 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) Any combination of Form 4972 and other taxes......3 (E) Any combination of the above taxes or type not determinable......................................4 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 U.S. Citizens Abroad 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 Return: (A) Taxable Return...................................1 (B) Nontaxable Return................................0 30. TXRT Marginal Tax Rate.............0, 15, 28, 33 and 35 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 32. SCHB Schedule B Indicator: (A) No Schedule B attached to return................0 (B) Schedule B attached to return...................1 33. XFPT Primary Taxpayer Exemption: (A) No exemption for primary taxpayer (dependent of another taxpayer).................................0 (B) Regular taxpayer exemption........................1 34. XFST Secondary Taxpayer Exemption: (A) No secondary taxpayer or joint return filed by dependents.......................................0 (B) Secondary taxpayer exemption.....................1 35. XOCAH* Exemptions for Children Living at Home: Actual number entered..................................0-99 *For high income returns records with values greater than 3, this code was set equal to 3. 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 40. XTOT Total Exemptions: Actual number punched.............................01-99 1988 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATIONS OF ELEMENTS INCLUDED IN THE FILE The following explanations define data elements contained in the 1988 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 31, Form 1040; line 13, Form 1040A; line 3, Form 1040EZ. 2. Salaries and Wages -- line 7, Form 1040; line 7, Form 1040A; line 1, Form 1040EZ. 3. Taxable Interest -- line 8a, Form 1040; line 8a, Form 1040A; line 2, Form 1040EZ. 4. Tax-Exempt Interest -- line 8b, Form 1040; line 8b, Form 1040A. 5. Dividends in AGI -- line 9, Form 1040; line 9, Form 1040A. 6. State Income Tax Refunds -- line 10, Form 1040. 7. Alimony Received - line 11, Form 1040. 8. Business Net Profit/Loss (+/-) - line 12, 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. 12. Taxable IRA Distributions -- line 16b, Form 1040. 13. Total Pensions and Annuities Received -- line 17a, Form 1040. 14. Pensions and Annuities Included in AGI -- line 17b, Form 1040. 15. Schedule E Net Income or Loss -- line 18, Form 1040. 16. Farm Net Profit/Loss (+/-) -- line 19, Form 1040. 17. Unemployment Compensation in AGI -- line 20, Form 1040; line 10, Form 1040A. 18. Gross Social Security Benefits -- line 21a, Form 1040. 19. Social Security Benefits in AGI -- line 21b, Form 1040. 22. Employee Business Expenses -- line 24, Form 1040. 23. Payments to IRA, Primary - line 25a, Form 1040; line 12a, Form 1040A. 24. Payments to IRA, Secondary - line 25b, Form 1040; line 12b, Form 1040A. 25. Payments to Keogh Plan -- line 27, Form 1040. 26. Forfeited Interest Penalty -- line 28, Form 1040. 27. Alimony Paid -- line 29, Form 1040. 28. Self-Employed Health Insurance Deduction -- line 26, Form 1040. 30. Deductions -- This is either Total Standard Deduction or Total Itemized Deduction. Only one can appear on each return. 31. Exemption Amount -- line 36, Form 1040; line 18, Form 1040A; line 6, Form 1040EZ. 32. Taxable Income -- line 37, Form 1040; line 19, Form 1040A; line 7, Form 1040EZ. 33. 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. 34. Income Tax Before Credits -- line 40, Form 1040; line 20, Form 1040A; line 9, Form 1040EZ. 35. Income Subject to Tax -- For taxpayers filing current year returns, "income subject to tax" is identical to taxable income except for those upper income taxpayers paying 28% average and marginal tax and those dependents paying "kiddie" tax from Form 8615. For the upper income taxpayers the deduction for personal exemptions is phased out and their "income subject to tax" becomes taxable income plus the exemption amount. For dependents filing Form 8615 (TXST = 5 or 6), this is the income taxed at child's rate. For prior year returns, "income subject to tax" is computed by using the tax rate schedule to impute a hypothetical taxable income amount necessary to yield the given amount of tax reported. 36. Marginal Tax Base -- This is the amount of income subject to tax at the highest tax rate applicable to the return (TXRT), using the 1988 Tax Rate Schedules for all returns. 37. Tax Generated -- line 38, Form 1040; line 20, Form 1040A; line 9, Form 1040EZ. 38. Total Tax Credits (SOI) -- Total credits from Form 1040 (line 46) or 1040A (line 21) plus the amount of Earned Income Credit used to offset Income Tax before Credits. 39. Child Care Credit -- line 41, Form 1040; line 21, Form 1040A. 40. Credit for the Elderly and Disabled -- line 42, Form 1040. 41. Foreign Tax Credit -- line 43, Form 1040. 42. General Business Credit -- line 44, Form 1040. 43. Investment Credit -- line 44, Form 1040; line 1, Form 3800. 44. Jobs Credit -- line 44, Form 1040; line 2, Form 3800. 45. Alcohol Fuel Credit -- line 44, Form 1040; line 3, Form 3800. 46. Research and Experimentation Credit -- line 44, Form 1040, line 4, Form 3800. 47. Low-Income Housing Credit -- line 44, Form 1040; line 5, Form 3800. 48. Other Tax Credits -- line 46, Form 1040. 49. Credit for Prior Year Minimum Tax -- line 45, Form 1040. 50. Total Income Tax -- Income Tax After Credits (F51) plus Alternative Minimum Tax (F52). 51. 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. For Form 1040EZ, which does not allow for any credits or any other taxes, this is the same as "Total Tax Liability." 52. Alternative Minimum Tax -- line 49, Form 1040. 53. Self-Employment Tax -- line 48, Form 1040. 54. Tax from Recomputing Prior Year Investment Credit -- line 50, Form 1040. 55. Social Security Tax on Tips -- line 51, Form 1040. 56. Penalty Tax on IRA -- line 52, Form 1040. 57. 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. 58. Income Tax Withheld -- line 54, Form 1040; line 23a, Form 1040A; line 8, Form 1040EZ. 59. Estimated Tax Payments -- line 55, Form 1040. 60. Payments With Form 4868 -- line 57, Form 1040. 61. Excess FICA Withheld -- line 58, Form 1040. 62. Credit for Tax on Gas -- Line 59, Form 1040. 63. Credit from Regulated Investment Company -- line 60, Form 1040. 64. Total Tax Payments -- Total payments shown on the tax form, minus the total Earned Income Credit. 65. Balance Due/Total Overpayment -- line 65 or 62, Form 1040; line 26 or 25, Form 1040A; line 11 or 10, Form 1040EZ. 66. Overpayment Credited to 1986 Tax -- line 64, Form 1040. 67. Predetermined Estimated Tax Penalty -- Bottom of Page 2, Form 1040. 68. Earned Income used to calculate the Earned Income Credit -- For returns with the Earned Income Credit, the sum of salaries and wages and net earnings from self-employment. 69. Earned Income Credit Used to Offset Income Tax Before Credits -- This amount is the lesser of: Total Earned Income Credit or Income Tax Before Credits (F34) minus all credits except the Earned Income Credit. 70. Earned Income Credit Used to Offset All Other Taxes Except Advance EIC, which is the lesser of: 1. Total EIC minus Earned Income Credit used to offset Income Tax Before Credits (F69); or 2. The sum of all other taxes (fields 52 through 56). 71. Earned Income Credit Refundable Portion which equals EIC minus F69 minus F70 (see above for definitions and conditions). 72. Total Medical and Dental Deduction -- line 4, Schedule A. 73. Prescriptions and Medical Care -- line 1a, 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 -- Sum of deductible home mortgage interest paid to financial institution(s), Schedule A, line 9a, and deductible home mortgage interest, paid to individual(s), Schedule A, line 9b. 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. Carryover Contributions -- line 16, Schedule A. 87. Non-Limited Miscellaneous Deductions -- line 25, Schedule A. 88. Other Than Cash Contributions -- line 15, Schedule A. 89. Cash Contributions -- line 14, Schedule B. 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. Rent/Royalty Net Income -- line 25, Schedule E. 121. Rent/Royalty Net Loss -- line 26, Schedule E. 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 of Self-Employment Income -- The sum of amounts shown for primary and secondary taxpayers on their individual Schedule SE. 144. Total Self-Employment Income, Secondary Taxpayer -- line 7, Section A or line 7, Section B, 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 -- lines 4i + 4u, Form 6251. 150. Total Alternative Tax Preferences -- line 5k, Form 6251. 151. Accelerated Depreciation on Real Property -- line 5e, Form 6251. l52. Total Passive Losses (Form 8582) -- This is the combined amounts of line 1b, 1e, 2b, 2e, losses from Rental Real Estate Activities (with active participants) before 10/23/86, losses from Rental Real Estate Activities (with active participants) after 10/22/86, losses from All Other Passive Activities before 10/23/86, and losses from All Other Passive Activities after 10/22/86. 153. Total Losses Allowed from All Passive Activities -- line 19, Form 8582. 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). The decimal place is implied. All estimates derived with the help of this weight must be divided by 100.