ࡱ> .+,- '@\pBureau Of The Census Ba==X/#8Y@"1& Courier New1Arial1Arial1Arial1& Courier New1&  Courier New1& Courier New"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)"$"#,##0;\-"$"#,##0"$"#,##0;[Red]\-"$"#,##0"$"#,##0.00;\-"$"#,##0.00#"$"#,##0.00;[Red]\-"$"#,##0.0050_-"$"* #,##0_-;\-"$"* #,##0_-;_-"$"* "-"_-;_-@_-,'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-=8_-"$"* #,##0.00_-;\-"$"* #,##0.00_-;_-"$"* "-"??_-;_-@_-4/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_- #,##0.0                         "         $<@ $< $< $< $<@@ $<@ $<@  4@  D  T   $<@  <@      (@      <@  L   4@ #<@  $@ #<@  0@ ` zAMain +tTerms" INTERNET=qq  ;g  SOURCE=ik TITLE=`i XIf a return showed taxes of $500 or more owed on line 64 (tax due at time of filing) andXthis amount was more than 10 percent of the total tax, the taxpayer could owe a penalty,^unless tax payments in the current year equaled or exceeded prior-year tax liability (providedXprior year liability was greater than zero). Also, taxpayers could owe a penalty if theyZunderpaid their 1994 estimated tax liability for any payment period. Form 2210 was used to*determine the amount of a penalty, if any.QFor this report, the predetermined estimated tax penalty includes only the amount?calculated by the taxpayer when the return was initially filed.Primary IRA Payments(line 23a, Form 1040)<See "Individual Retirement Arrangement Deductible Payments."Real Estate Taxes(line 6, Schedule A)WThis amount included taxes paid on real estate that was owned and not used for businessZby the taxpayer. The real estate taxes could only be used as a deduction if the taxes wereZbased on the assessed value of the property. Also, the assessment had to be made uniformlyQon property throughout the community, and the proceeds had to be used for generalGcommunity or governmental purposes. (See also "Taxes Paid Deductions.")Recapture Taxes(line 49, Form 1040)8See "Tax from Recomputing Prior Year Investment Credit."RefundYA refund of tax included all overpayment of income taxes not applied by the taxpayer as aAcredit to the next years estimated tax. (See also "Overpayment.")Refund Credited to Next Year#See "Credit to 1995 Estimated Tax."Regular Tax ComputationUTypically, the taxpayer, in determining the amount of "tax generated," first computedYtaxable income. Depending on marital status and size of taxable income, the taxpayer then^used the tax tables or applied the rates from one of four tax rate schedules to determine tax.[Returns of taxpayers who had taxes computed by the Internal Revenue Service were classified)under the regular tax computation method.#Rent and Royalty Net Income or Loss(lines 24-25, Schedule E)VThis amount was the combination of rent net income, rent net loss, royalty net income,^and royalty net loss. This amount did not include passive losses that were not deductible, but\included carryovers of previous years' passive losses. (See also "Passive Activity Losses.")Rent Net Income or Loss&(line 22, columns A, B, C, Schedule E)TRent net income or loss was determined by deducting from gross rent, the amounts forZdepreciation, repairs, improvements, interest, taxes, commissions, advertising, utilities, Itemized deductions, total \3 Medical and dental expenses Taxes paid  Interest paid ! Home mortgage interest paid Charitable contributions Income tax before credits  Child care credit Elderly and disabled credit Child tax credit Education credit Foreign tax Income tax after creditsIncome tax, total \4 Alternative minimum taxEarned income credit* Used to offset income tax before credits Used to offset other taxes* Excess earned income credit (refundable)Tax payments, total Income tax withheld % Excess social security tax withheld Estimated tax paymentsYinvestment. Examples of such assets were personal residences, furniture, automobiles, andZstocks and bonds. Most assets used for business activities were specifically excluded from]treatment as capital assets. (See also "Sales of Property Other Than Capital Assets, Net Gain or Loss.")WThe following concepts are used in the computation of net capital gain or loss for thisreport:QLong-term or short-term: If the holding period was one year or less the asset was>considered short- term; otherwise it was considered long-term.ZNet capital gain: If the combination of net short-term gain or loss and net long-term gain^or loss resulted in a positive amount, the taxpayer had a net capital gain. The full amount ofQthis gain, whether short-term or long-term was included in adjusted gross income.ZNet capital loss: If the combination of net short-term gain or loss and net long-term gain\or loss resulted in a negative amount, the taxpayer showed a net capital loss. The amount ofanet capital loss to be included in adjusted gross income was limited to the smaller of the actual]net capital loss or $3,000 ($1,500 for married persons filing separately). Any excess capitalYlosses over the $3,000 limit could be carried over to subsequent tax years ("capital losscarry-over" in the statistics).\Net capital gain or loss also included capital gain distributions which were not reported on]Schedule D (Capital Gains and Losses). These capital gain distributions were entered directly[on line 14 of Form 1040 if the taxpayer did not have any other gains or losses to report onWSchedule D. These distributions were, by definition, long-term capital gains. (See also4"Capital Gain Distributions Reported on Form 1040.").Sales of Capital Assets Reported on Schedule D=Sales of Property Other Than Capital Assets, Net Gain or Loss(line 14, Form 1040)WProperty other than capital assets generally included property of a business nature, in8for personal services. The following items are included: salaries; wages; commissions; bonuses; tips; fees;4 excess reimbursement of employee business expenses; moving expenses allowances;X the difference between the fair market value of certain property and the discount priceBfor which it was purchased by a taxpayer from his or her employer; severance pay; sick pay;4 the value of exercising a stock appreciation right; directors fees; vacation allowances; most disability payments;! strike and lockout benefits; and5Table 473. Federal Individual Income Tax Returns With 3Adjusted Gross Income (AGI)--Summary: 2000 and 2002][129,374 represents 129,374,000. Includes Puerto Rico and Virgin Islands. Includes returns of 8See Statistics of Income, Individual Income Tax Returns :publications for a detailed explanation. See Appendix III]2\3 Total itemized deductions are after limitation.-Statistics of Income Bulletin, quarterly, and<Statistics of Income, Individual Income Tax Returns, annual.3(\2 Includes items not shown separately. ,Total exemptions amount is after limitation.Exemptions, total \2Taxable income Tax credits, total \2  General business credit W(4) amounts resulting from certain "involuntary conversions," including net losses fromcasualty and theft.[Taxpayers reported all gains and losses not treated as capital gains on Form 4797, Sales ofBusiness Property..Schedule D Gain Subject to 28 Percent Tax RateSee "Tax Generated."Secondary IRA Payments(line 23b, Form 1040),Self-Employed Health Insurance Deduction D D(line 26, Form 1040)UThe provision that allowed self-employed persons, or owners of more than 2 percent of`outstanding stock of an S corporation, to deduct, in the calculation of AGI, up to 25 percent ofZthe amount paid for health insurance for themselves and their families expired on December^31, 1993. A bill was signed on April 11, 1995 restoring the provision retroactively to January\1, 1994. Taxpayers who had already filed their 1994 returns had to file an amended return if[they wished to take advantage of the deduction. Amended returns, however, are not reflected^in the statistics. (For more information on amended returns, see Section 2, Description of theSample.)Self-Employment Tax D D(line 47, Form 1040)VThe ceiling on taxable self-employment income for 1994 was $60,600 ($57,600 for 1993).TAll net earnings greater than $400 ($108.28 for church employees) was subject to the\Medicare tax portion (there was a $135,000 limit in 1993). (See also "Total Tax Liability.")Short-Term Capital Gain or Loss(line 8, Schedule D)(Short-Term Gain or Loss from Other Forms(line 4, Schedule D)Short-Term Loss Carryover(line 6, Schedule D)Size of Adjusted Gross IncomeXThe amount of adjusted gross income reported by the taxpayer on < the return was the basis^for classifying data by size of adjusted gross income. Returns without positive adjusted grossTincome, such as deficit returns or returns on which income and loss were equal, were\classified as having "no adjusted gross income" and appear as a separate class in most basic_tables. The absence of a class labeled "no adjusted gross income" indicates that any deficit orLbreak-even returns in a table were included in the lowest income size class.Social Security Benefits D D(lines 20a, 20b, Form 1040)[Social security benefits included any monthly benefit under title II of the Social SecuritybAct or the part of a "tier 1 railroad retirement benefit" that was equivalent to a social security_benefit. Social security benefits were not taxable unless the taxpayers total income (includingatax-exempt interest) plus one-half of total social security benefits exceeded certain levels. TheYmaximum taxable amount was up to 85% of the net social security benefits received. Social[security benefits received were reported on Form 1040, line 20a and the taxable portion wasYreported on line 20b. Taxpayers who had no taxable benefits were not supposed to show the+total benefits on their income tax returns.6 Repayments of supplemental unemployment compensation;6 Certain expenses of qualified performing artists; andV Amount of jury duty pay reported on line 21, Form 1040, that was repaid to employers.TA deficit occurred if the allowable exclusions and deductions exceeded gross income,E(i.e., the amount on line 30 was greater than the amount on line 22). AdjustmentsSee "Statutory Adjustments."%Advance Earned Income Credit Payments(line 52, Form 1040)WTaxpayers who believe they would be eligible for the earned income credit at the end of`the year could receive part of the credit from their employers as an additional payment in theirVpaychecks during the year. Those payments were then shown on the tax return where theyQeither increased the balance due amount or reduced the amount of the overpayment. Alimony Paid(line 29, Form 1040)KPayments made as alimony or separate maintenance counted as a deduction (an7adjustment to total income) for the person paying them.Alimony Received(line 11, Form 1040)NPayments received as alimony or separate maintenance were income to the personreceiving them.All Other Taxes!(lines 47, 49, 50, 51, Form 1040)]For the statistics in this report, this amount represents the sum of the self-employment tax,Ytax from the recapture of the investment credit and the low income housing credit, socialYsecurity and Medicare taxes on tip income, penalty tax on qualified retirement plans, andYother unspecified taxes which included uncollected FICA (or social security) tax on tips,(line 10, Form 1040)^If a taxpayer received a refund, credit, or offset of state or local income taxes in 1994 that\was paid or deducted before 1994, all or part of that amount had to be reported as income to`the extent that an itemized deduction for state and local taxes had previously resulted in a taxbenefit.State and Local Income Taxes(line 5, Schedule A)STaxes paid could be used as an itemized deduction if a taxpayer had state and localXincome tax withheld from their salary during 1994; had paid state and local income taxes\directly during 1994 for a prior year, or had made mandatory contributions to specific state3disability funds. (See also"Taxes Paid Deduction.")Statutory Adjustments(lines 23-30, Form 1040)TCertain adjustments to total income were allowed as deductions in the calculation of[adjusted gross income. For 1994, statutory adjustments included payments to a self-employedYKeogh retirement plan or a simplified employee pension (SEP), forfeited interest penalty,Spayments to an IRA, alimony paid, the self-employed health insurance deduction, the]deduction for one-half of self-employment tax, and the foreign housing deduction. Each of the`above items is described separately in this section. In addition, statutory adjustments included]jury duty pay received by the taxpayer and given to the employer if the taxpayer continued to_receive wages while on jury duty, the forestation/reforestation amortization deduction, and theRrepayment of supplemental unemployment benefits under the Trade Act of 1974. TheseKamounts are included in the "Other Adjustments" category in the statistics.Tax Due at Time of Filing(line 64, Form 1040)["Tax due" was reported on returns on which total tax liability exceeded total tax payments.1Tax from Recomputing Prior-Year Investment CreditXThe investment tax credit provisions of the law included a recapture rule which requiredWtaxpayers to pay back some or all of any investment credit previously taken on propertyVdisposed of before the end of the useful life claimed in computing the credit. The lawaspecified that if property qualifying for the credit was disposed of before the end of its usefulYlife, the tax for the year of disposal was increased by the difference between the creditZoriginally claimed and the credit that would have been allowed based on the shorter actualClife. Tax credits could not be applied against this additional tax.Tax Generated D D(line 38, Form 1040)VThis amount was the tax computed on modified taxable income. For 1994, there were fiveXbasic tax rates, 15, 28, 31, 36, and 39.6 percent. Long-term capital gains (in excess of[short-term capital losses) were subject to a maximum tax rate of 28 percent. The 15-percentZbracket applied to taxable income equal to or below $22,750 for single filers; $38,000 for]joint filers or surviving spouses; $19,000 for married persons filing separately; and $30,500]for heads of household. The 28 percent tax bracket applied to taxable income in excess of the]15 percent bracket ceiling and equal to or below $55,100 for single filers; $91,850 for joint[filers or surviving spouses; $45,925 for married persons filing separately; and $78,700 forYheads of household. The 31 percent tax rate applied to taxable income in excess of the 28`percent tax bracket ceiling and equal to or below $115,000 for single filers; $140,000 for joint\filers or surviving spouses; $70,000 for married persons filing separately; and $127,500 forZheads of households. The 36 percent tax rate applied to taxable income in excess of the 31^percent tax bracket ceiling and equal to or below $250,000 for single filers, joint filers, orQsurviving spouses and heads of households and $125,000 for married persons filingVseparately. The 39.6 percent tax rate applied to taxable income in excess of the upper^boundary for the 36 percent tax bracket. The tax generated at each of these tax rates is shownin Tables 3.4 and 3.5.SIf children under age 14 had investment income that exceeded $1,200, there were twoZmethods of reporting this income. If the child filed his or her own return, the investmentUincome that exceeded $1,200 was taxed at the parents rate on Form 8615 (the remaining[investment income was taxed at the child's rate) and tabulated separately in Tables 3.4 andX3.5. If the parents elected to report the childs investment income on their return, theyTattached a Form 8814. The investment income in excess of $1,000 was included on FormW1040, line 22. The remaining investment income in excess of the $500 standard deduction^was taxed at the childs rate (15 percent), added to the parents tax on Form 1040, line 38, and3is also tabulated separately in Tables 3.4 and 3.5.SOn most returns, except those with additional taxes from special computations, "taxUgenerated" equaled "income tax before credits." (See also "Modified Taxable Income.")Tax Payments D D (lines 54, 55, 57-60, Form 1040)WThese payments were generally made before the return was filed and were applied againstWtax liability to determine any amount payable or refundable at the time of filing. Theyconsisted of the following:6(1) income tax withheld, including backup withholding;M(2) estimated tax payments (including those from overpayment o< n 1993 return);6(3) payment with request for extension of filing time;J(4) excess social security, Medicare, or railroad retirement tax withheld;^since three of the above taxes were considered social security (rather than income) taxes, and Amount (million dollars) Average amount (dollars) Salaries and wages Tax-exempt interestT Returns with additional standard deductions for age 65 or older or for blindness'Source: U.S. Internal Revenue Service, Number of returns (1,000)\Second, taxpayers in several states were required to itemize deductions on their Federal tax_returns if they wish to itemize on their State returns. The total amount of itemized deductionsGwas tabulated only from returns showing positive adjusted gross income.ZIf a taxpayer had AGI in excess of $111,800 ($55,900 if married filing separately), his or]her itemized deductions may have been limited. The limitation did not apply to the deductions\for medical and dental expenses, investment interest expenses, casualty or theft losses, and[gambling losses. To arrive at allowable itemized deductions, total itemized deductions were]reduced by the smaller of: a) 80 percent of the non-exempt deductions, or b) 3 percent of the]amount of AGI in excess of $111,800 ($55,900 for married filing separately). Therefore, totalYitemized deductions was the sum of the separate deductions cited above, less the itemizeddeduction limitation.Total Miscellaneous Deductions(See "Miscellaneous Itemized Deductions."%Total Rent and Royalty Income or Loss"(line 26 plus line 39, Schedule E)WThis income concept consisted of all rent and royalty income and loss which was used inWcomputing adjusted gross income, including farm rental income and suspended rental loss_carry-over from prior years. It excluded that portion of rental losses which was not deductibleAin computing adjusted gross income due to the passive loss rules.Total Statutory Adjustments(line 30, Form 1040)VTotal statutory adjustments was the sum of the individual adjustments to income (lines23a-29).Total Tax Credits(lines 45, 56, Form 1040)=For this report, total tax credits consists of the following:1) child care credit;'2) credit for the elderly and disabled;3) foreign tax credit;4) general business credit;5) minimum tax credit;G6) earned income credit (EIC) used to offset income tax before credits; 7) mortgage interest credit; and8) other tax credits.XThese amounts were deducted from income tax before credits to arrive at income tax afteracredits. For the statistics, the portion of the EIC which did not result in a negative amount was[tabulated as "earned income credit used to offset income tax before credits." Any remainingXEIC amount could be refunded or applied to other taxes, and was classified separately asX"earned income credit refundable portion," or "earned income credit used to offset other_taxes." All other credits were limited to the amount needed to offset income tax before credits:and were not refundable or used to offset any other taxes.Total Tax Liability9(line 53 modified by the earned income credit, Form 1040)YTotal tax liability was the sum of income tax after credits, the alternative minimum tax,Tself- employment tax, social security and Medicare tax on tips, tax from recomputingZand special fuels, such as gasohol and diesel fuel, provided the fuel was used for certainYpurposes (such as farm or non-highway use in a trade or business), bought at a price thatYincluded the tax, and a refund of the tax was not requested or received. The credit couldXreduce unpaid total tax liability or could be refunded. A one-time refundable credit wasYallowed to the original purchaser of a new, qualified diesel-powered highway vehicle. The=credit was $102 for a car, and $198 for a light truck or van."Credit for the Elderly or Disabled(line 42, Form 1040)XA credit (claimed on Schedule R) for the elderly or permanently and totally disabled wasXavailable to taxpayers age 65 or older (within certain income limitations), and to thoseXtaxpayers under age 65 who had retired with a permanent and total disability and who hadYreceived taxable income from a public or private employer because of that disability. TheWincome to which the credit could be applied was reduced by nontaxable amounts of social]security and railroad retirement benefits, veterans pensions, and any other pension, annuity,\or disability benefits that were excluded from income under any other provisions of the law.VAn individual was considered permanently and totally disabled when he or she could not^engage in any substantial gainful activity because of a physical or mental condition which hadZlasted, or was expected to last, at least twelve months, or was determined to be terminal.VThe maximum credit available ($1,125), was limited to total income tax with any excess[not refundable, and was reduced if the taxpayers income exceeded certain levels. Generally,]if a taxpayers income was high enough to require the reporting of social security benefits as7taxable income, the taxpayer could not take the credit.*Credit from Regulated Investment Companies(line 59, Form 1040)VTaxpayers were required to include in total income any amounts which were allocated toSthem as undistributed long-term capital gains of regulated investment companies. IfUinvestment companies paid tax on the capital gain, taxpayers were entitled to claim aWrefundable credit (claimed on Form 2439) for their proportionate share of the tax paid.Credit to 1995 Estimated Tax(line 63, Form 1040)TThis amount was the part of the overpayment of 1994 tax which taxpayers specificallyUrequested to be credited to their estimated tax for 1995. (See also "Overpayment" and"Estimated Tax Payments.") Deduction of Self-Employment Tax(line 25, Form 1040)TIf a taxpayer had income from self-employment and owed self-employment tax, one-halfSof that tax was deductible for income tax purposes. The amount was subtracted as an7adjustment from total income in the calculation of AGI. Dividends(line 9, Form 1040)YDividend income consisted of distributions of money, stock, or other property received by\taxpayers from domestic and foreign corporations, either directly or passed through estates,M1040PC, 1040TEL, and electronic filing. Form 1040PC returns were generated byZIRS-approved software on a personal computer, and were typically condensed versions of thestandard paper forms.\$2,038 for one qualifying child and $2,528 for two or more qualifying children. In 1994, the[credit was modified to include not only workers who had a qualifying child living with themWfor more than half the year and whose earned income and adjusted gross income were eachYless than $23,755 ($25,296 if more than one qualifying child) but also to include certainVtaxpayers without dependent children. For taxpayers without children, the credit had aTmaximum of $306. The taxpayer must have earned income and adjusted gross income less^than $9,000 and they (or their spouse) must be at least 25 years of age and less than 65 yearsWold to claim the credit. The credit was generally based on earned income, consisting ofYwages, salaries, and other employee compensation, plus net earnings from self-employment.aTaxpayers could not take the credit if their filing status was married filing separately, or theyXclaimed the foreign income exclusion. Also for 1994, the health insurance credit and the>extra credit for a child born during the year were eliminated.YFor this report, the earned income credit is divided into three parts: the amount used toYoffset income tax before credits (limited to the amount needed to reduce income tax after\credits to zero); the amount used to offset all other taxes (limited to the amount needed toZreduce total tax liability to zero); and the refundable portion. (See also "Advance EarnedIncome Credit Payments.")(Earned Income Credit, Refundable PortionSee "Earned Income Credit."=Earned Income Credit Used to Offset Inco< me Tax Before Credits/Earned Income Credit Used to Offset Other TaxesEmployee Business Expense.See "Unreimbursed Employee Business Expenses.""Estate or Trust Net Income or Loss(line 36, Schedule E, Part III)TThis was the beneficiarys share of fiduciary income (with the exception of the itemsVdescribed below, which were reported separately) from any estate or trust. Income fromRestates or trusts included amounts required to be distributed, amounts credited toRbeneficiaries accounts from current-year fiduciary income (whether or not actuallyYdistributed), and any other amounts which were properly paid, credited, or required to bedistributed for that year.UTaxpayers excluded their share of dividends and gains or losses from sales of capital]assets or other property, from estate or trust income. Such income (which made up the largest^portion of income from estates or trusts) was included on the tax return on the separate lines\provided for these income types and was not separately identified for the statistics. A loss_from an estate or trust was allocated to the beneficiary only upon settlement or termination of?an estate or trust and was limited by the "passive loss" rules.[For the tables, if a return showed net income from one estate or trust, and a net loss from[another, that return was tabulated in both the "total income" and "total loss" columns. TheVcolumns labeled "net income" and "net loss" represent the sum of all income and losses_reported from all estates or trusts, i.e., the net amount computed on a return-by-return basis.Estimated Tax Payments(line 55, Form 1040)VThis figure represents the total of the tax payments made for 1994 using Form 1040-ES,Yand any overpayment from the taxpayers 1993 return that was applied to the 1994 estimated\tax. Generally, individuals were required to make estimated tax payments if they expected to\prior-year investment credits, taxes from individual retirement accounts, Section 72 penaltyXtaxes, and tax on golden parachute payments. These taxes were then reduced by the earned[income credit used to offset all other taxes (defined under "Earned Income Credit). For theYstatistics, unlike the Form 1040, total tax liability does not include any advance earnedincome credit payments.Type of Tax ComputationXTabulations in Table 3.1 include three methods of computing the tax on income subject totax. These methods were:W(1) regular tax, as computed from the tax tables or tax rate schedules accompanying theBForms 1040, 1040A, or 1040EZ (see also "Regular Tax Computation");U(2) Form 8615, used to compute the tax on investment income of children under 14; and\(3) Schedule D, Form 1040, used to compute the 28 percent tax on long-term capital gains (in%excess of short-term capital losses.)Unemployment Compensation(line 19, Form 1040)JAll unemployment compensation received was taxable. It did not include anyPsupplemental unemployment benefits received from a company-financed supplementalEunemployment benefit fund, which were included in salaries and wages.'Unreimbursed Employee Business Expenses(line 20, Schedule A)XThis item, added together with most other miscellaneous itemized deductions, was subjectXto a floor of 2 percent of AGI. Unreimbursed employee business expenses included travel,Ztransportation, meal, and entertainment costs incurred while based at or away from home inTthe performance of job duties. Fifty percent of meal and entertainment expenses wereTdeductible, and were calculated on Form 2106, Employee Business Expenses. Many otherZexpenses such as union dues, safety equipment, uniforms, protective clothing, and physicalTexaminations were also deductible. Travel expenses away from home which were paid orZincurred were not deductible if the period of temporary employment was more than one year.]The amounts reported in the statistics were tabulated prior to the 2 percent limitation. (See2also "Limited Miscellaneous Itemized Deductions.")Tlimitation was granted to children under age 19, or full-time students under age 24.VThese statistics classify the exemptions as children at home, children away from home,parents, and other.WIf a taxpayer had AGI above certain levels, his or her personal exemption deduction mayYhave been reduced or eliminated. For single taxpayers, the phaseout began at $111,800 andXwas completed at $234,300; for married persons filing jointly and surviving spouses, theUphaseout began at $167,700 and was completed at $290,200; for heads of household, theXphaseout began at $139,750 and was completed at $262,250; and for married persons filingHseparately, the phaseout began at $83,850 and was completed at $145,100.Farm Net Income or Loss(line 18, Form 1040)VThis source of income or loss was reported by individuals who were sole proprietors ofYfarms. When there were two or more farms operated by the same taxpayer, the single amount[of profit or loss included in the adjusted gross income represented the combined profit andYloss from all farming activities. Farm business total expenses (line 35, Schedule F) were[deducted from farm gross income (line 11, Schedule F) to arrive at farm net profit or loss.ZGains from certain sales of livestock and crops that qualified for capital gains treatmentZwere excluded from farm net profit or loss and were included in capital gains. Farm rentalZincome was included in total rent net income or loss. (See also "Farm Rental Net Income orLoss.")Farm Rental Net Income or Loss(line 39, Schedule E)WTaxpayers were required to report farm rental income and expenses separately from other]farm profit or loss if they: a) received income that was based on crops or livestock producedMby the tenant, and b) did not manage or operate the farm to any great extent. Filing StatusSee "Marital Filing Status."Foreign Earned Income Exclusion (included in line 21, Form 1040)UQualified taxpayers could exclude from total income a certain amount of their foreignSearned income and employer-provided foreign housing expenses if their home, for tax#purposes, was in a foreign country.WQualifying individuals were limited to the lesser of a $70,000 exclusion or their totalWforeign earned income. Also, they could elect to exclude a portion of employer-provided\foreign housing expenses. If the taxpayer elected to take both the foreign earned income and\foreign housing exclusions, the total amount of both exclusions was limited to the taxpayersZtotal foreign earned income. The foreign earned income exclusion was entered as a negativeZamount on this line by the taxpayer but edited into a separate field during service center processing.Foreign Housing Deduction-(included in the total on line 30, Form 1040)TQualified taxpayers who had foreign housing expenses that were not provided by theirZemployer were eligible to deduct these expenses from total income. This deduction togetherZwith the foreign earned income exclusion was limited to the total amount of foreign earnedincome for 1994.Foreign Tax Credit(line 43, Form 1040)ZIndividuals who paid income or excess profit taxes to a foreign country or U.S. possessionXcould claim either this credit against Federal income tax liability, or take an itemizedVdeduction for the amount of the foreign tax payment. Depending on the taxpayers income_and taxes, the foreign tax credit could be less than the amount of foreign tax paid. Qualifying\foreign taxes paid in excess of the allowable amount for Tax Year 1994 could be carried back!2 years and then forward 5 years.%Forfeited Interest Penalty Adjustment(line 28, Form 1040)TTaxpayers who paid penalties for the premature withdrawal of funds from time savingsSaccounts or deposits could deduct those penalties as an adjustment to total income.%Forms 1040, 1040A, 1040EZ, and 1040PCUThe individual income tax system utilizes three major forms to collect income and taxVinformation: the 1040, 1040A, and 1040EZ. Variations of the three basic forms includedPgains received from partnerships and S < corporations were reported on Schedule D.[and the taxpayer did not itemize deductions. The Form 1040 had to be used if taxable income_was greater than $50,000. In addition, the taxpayer had to file Form 1040 if he or she itemizedTdeductions or had income (or losses) from a source not provided for on Form 1040A orF1040EZ, used certain tax provisions, or had certain other tax credits.Gambling Loss Deduction!(included in line 28, Schedule A)XGambling losses (to the extent of gambling winnings) were fully deductible for taxpayers?who itemize deductions. (See also "Total Itemized Deductions.")General Business Credit(line 44a, Form 1040)UReturns of all of these types were included in the population of returns subjected to]sampling, and were classified by the guidelines for filing a standard form (i.e., Forms 1040,Z1040A and 1040EZ), discussed below. For example, if a return was filed electronically thatYwould have been a Form 1040EZ had it been filed on paper, it would have been considered aTForm 1040EZ in the statistics. All 1040TEL returns were considered to have been Form\1040EZ for these statistics. All returns generated on a personal computer were classified asL1040PC regardless what standard forms they would have been classified under.[The forms represented different levels of complexity in regard to the information reported.VThe Forms 1040A and 1040EZ, for instance, could only be used if an individuals taxableZincome was less than $50,000, his other income came from only a limited number of sources,Wowe, after subtracting withholding and credits, at least $500 in tax for 1994, and they\expected withholding and credits to be less than the smaller of: (a) 90% of the tax shown onGForm 1040 for 1994, or (b) 100% of the tax shown on Form 1040 for 1993.)Excess Social Security Taxes Withheld D D(line 58, Form 1040)TIf a taxpayer earned more than $60,600 ($57,600 for 1993) in total wages from two orVmore employers in 1994, too much social security (FICA) or Railroad Retirement Tax ActT(RRTA) tax may have been withheld from his or her wages. For 1994, there was no wage[base limitation for Medicare tax, therefore all covered wages were subject to Medicare tax._Filers claimed credit for such overpayment on their tax returns. The excess social security, orVRRTA, taxes withheld could be taken as a credit toward payment of the taxpayers income\tax, or refunded. In the case of a joint return, the credit was computed separately for each taxpayer.Exemptions D D(lines 6, 36, Form 1040)VIn the computation of taxable income, a $2,450 deduction ($2,350 for 1993) was allowedYfor each exemption claimed if adjusted gross income was less than $83,850. In general, anYexemption was allowed for each taxpayer and dependent shown on a return. If an individual]who could be claimed as a dependent by another taxpayer filed a return, that individual could#not claim his or her own exemption.PWith few exceptions, an individual had to meet five requirements to qualify as a dependent:U1) The individual received more than half of his or her support for the year from the taxpayer;[2) The individual was related to the taxpayer (such as a son, daughter, or parent) or was a1member of the same household for the entire year;E3) The individual did not file a joint return with his or her spouse;74) The individual met certain citizenship requirements;P5) The individuals gross income was less than $2,450. An exception to the income FOOTNOTESXfrom income tax before credits (line 40, Form 1040). For the statistics, tax was further_reduced by the portion of the earned income credit which did not result in a negative tax. This^portion of the earned income credit was included in the total credits as "earned income credit]used to offset income tax before credits." Any tax remaining after subtraction of all creditsIand the earned income credit was tabulated as "income tax after credits."Income Tax Before Credits(line 40, Form 1040)WThis amount consisted of the tax liability on taxable income, computed by using the taxZtables, tax rate schedules, Schedule D Tax worksheet, Form 8615, or Form(s) 8814, plus any7additional taxes (line 39). (See also "Tax Generated.")Income Tax Withheld(line 54, Form 1040)QIncome tax withheld included amounts: deducted from salaries, wages, and tips, asYreported on Form W-2; deducted from pensions, annuities, and certain gambling winnings as[reported on Forms 1099-R and W-2G; and withheld from total distributions of profit-sharing,Qretirement plans, and individual retirement accounts, as reported on Form 1099-R.[In some cases, a backup withholding rate of 31 percent was required for interest, dividend,Gand royalty payments which, generally, were not subject to withholding.5Individual Retirement Arrangement Deductible Payments(lines 23a and 23b, Form 1040)YAn individual retirement arrangement (IRA) is a savings program that allows a taxpayer toZset aside money for retirement. Beginning in 1987, the deduction for IRA contributions wasYreduced or eliminated for taxpayers who were (or whose spouse was) covered by an employeeVretirement plan and whose adjusted gross income exceeded certain levels.(NondeductibleWcontributions were still allowed for such taxpayers.) Deductible contributions could bePsubtracted from the employees total income in arriving at adjusted gross income.XContributions to an IRA (whether or not they were deductible) were limited to the lesserSof: a) the individuals taxable compensation for the year, or b) $2,000 ($2,250 if a%nonworking spousal IRA was included).WUnless they were disabled, taxpayers could not start withdrawing funds from the account]until they reached age 59-1/2. After age 70-1/2 taxpayers were required to begin withdrawals.TPenalty taxes were assessed if the taxpayer failed to comply with these limitations.SIndividuals could also set up an IRA to include a nonworking spouse who met certainSqualifying conditions. The total IRA deduction, including both the taxpayer and theXnonworking spouse, could not exceed $2,250. A spousal IRA deduction was tabulated in the'statistics as "Secondary IRA payments."ZPayments to an IRA for a particular taxable year had to be made no later than the due date(of the individuals return for that year.7Individual Retirement Arrangement Taxable Distributions(line 15b, Form 1040)LAny money or property received from a taxpayers IRA account was considered aYdistribution and, generally, had to be included in the taxpayers total income in the year[received. Excepted from this rule were tax-free roll-over distributions from one retirementSaccount to another, and distributions where the payout represented previously taxed!non-deductible IRA contributions.Interest Paid Deduction(line 14, Schedule A)ZThe rules for deducting home mortgage interest for 1994 were: (1) if a taxpayer took out aWmortgage before October 13, 1987, secured by the taxpayers main or second home, all theZinterest was deductible, (2) if the taxpayers mortgage was after October 13, 1987, and the`funds were used to buy, build, or improve that home, all interest could be deducted if the total`of all mortgages on the property was $1 million or less ($500,000 if married filing separately),Xand (3) taxpayers could deduct all of the interest on an additional $100,000 ($50,000 if^married filing separately) of mortgages on their main or second home other than to buy, build,or improve that home.TGenerally, investment interest (interest paid on money borrowed that is allocable to]property held for investment) was fully deductible up to the amount of net investment income.[Beginning in 1993, the net investment income that was to be compared to investment interest^could not include any net capital gains taxed at the 28 percent maximum capital gain tax rate.ZInterest relating to business, royalty, and rental income was deducted directly from these<items and was not reflected in the interest paid statistics.Interest Received See "Taxable Interest Rece< ived."Interest, Tax-ExemptSee "Tax-Exempt Interest."%Investment Interest Expense Deduction(line 13, Schedule A)>See "Interest Paid Deduction" and "Total Itemized Deductions."Itemized DeductionsASee "Total Itemized Deductions" and specific itemized deductions.Itemized Deduction Limitation See "Total Itemized Deductions." Limited Miscellaneous Deductions(lines 20-26, Schedule A)RCertain taxpayer expenses could be deducted on Schedule A, but were limited to theUamount that exceeded 2 percent of adjusted gross income. These included: unreimbursedWemployee business expenses (including qualifying educational expenses), tax preparationXfees, expenses paid to produce or collect taxable income, and expenses paid to manage orHprotect property held for earning income (including safe deposit boxes).Long-Term Capital Gain or Loss(line 17, Schedule D)'Long-Term Gain or Loss from Other Forms(line 12, Schedule D)Long-Term Loss Carryover(line 15, Schedule D)Marginal Tax Rates^Different portions of taxable income are taxed at different rates. The tax rate applied to theWlast dollar of income is called the "marginal tax rate" for that return. (See also "Tax Generated.")Marital Filing Status(lines 1-5, Form 1040)4The five marital filing status classifications were:L(1) returns of single persons (not heads of household or surviving spouses);%(2) joint returns of married persons;((3) separate returns of married persons;&(4) returns of heads of household; and!(5) returns of surviving spouses.XMarital filing status was usually determined as of the last day of the tax year. If ones^spouse died during the tax year, the survivor was considered married for the entire year. If aZtaxpayer was divorced during the tax year and did not remarry, the taxpayer was considered\to be unmarried for the entire year. Surviving spouse status could only be used by taxpayersEwith a qualifying dependent whose spouse died in 1992, 1993, or 1994.%Medical and Dental Expenses Deduction(lines 1-4, Schedule A)RQualified medical expenses included nonreimbursed payments made for the diagnosis,Ztreatment, or prevention of disease or for medical or dental insurance. However, taxpayersXwho took the self-employed health insurance adjustment had to reduce their total premiumbthe statistics was the taxpayers share of the ordinary gain or loss of the enterprise, and certainZpayments made to the taxpayer for the use of capital or as a salary. Net long-term capitalYreported separately for passive and non-passive partnership and S corporation activities.[Passive losses were limited under new rules to the amount that could offset passive income.Passive Activity LossesSLosses generated by any "flow-through" business activity (such as partnerships or S\Corporations for which profits and certain other amounts were passed directly through to theWowners), in which the taxpayer did not "materially participate" (i.e., was not involved\regularly and substantially in the operations of the activity) qualified as passive activitylosses.1Payment with Request for Extension of Filing Time(line 57, Form 1040)RThis payment was made when the taxpayer filed Form 4868, Application for AutomaticZExtension of Time to File U.S. Individual Income Tax Return, or Form 2688, Application for]Additional Extension of Time to File. The extension granted the taxpayer an additional period^of time to file a tax return, but did not extend the time for the payment of the expected tax.NFull payment of any tax due had to be made with the application for extension.Payments to a Keogh Plan(line 27, Form 1040)TSelf-employed individuals were allowed to contribute to a Keogh retirement plan or aSsimplified employment pension plan for themselves and to deduct all or part of suchXcontributions in computing adjusted gross income. The amount which could be deducted was,based on net earnings from self- employment.)Penalty Tax on Qualified Retirement Plans(line 51, Form 1040)RIf taxpayers withdrew any funds from an Individual Retirement Account or qualified^retirement plan before they were either age 59-1/2 or disabled, they were subject to a penalty^tax equal to 10 percent of the premature distribution. Any taxpayer who failed to withdraw the]minimum required distribution after reaching age 70-1/2 had to pay a 50 percent excise tax on`the excess accumulation. Contributions to the retirement plans in excess of the legal limitation^for the year (the lesser of $2,000 or the taxpayers compensation for the year) were subject to<an excise tax equal to 6 percent of the excess contribution.Pensions and Annuities(lines 16a, 16b, Form 1040)[Generally, pensions are periodic income received after retirement for past services with an\employer, while annuities are income payable at stated intervals after payment of a specificPpremium. A taxpayer could acquire a pension or annuity either by purchase from a\commercial organization (usually life insurance, endowment, or annuity contracts) or under aUplan or contract connected with the taxpayers employment. Those pensions or annuities[obtained in connection with employment could be purchased entirely by the taxpayer or couldRbe financed in part (a contributory plan) or in whole (a non-contributory plan) bycontributions of the employer.WSince a non-contributory plan was paid for entirely by an employer, the amount received[by the employee was fully taxable. This fully taxable pension was reported on lines 16a and\16b. For the taxpayer who participated in a contributory retirement plan while employed, theXamount received was only partially taxable. In general, the amount excludable from gross]income, the nontaxable portion, represented the taxpayers contributions under the plan, whileUthe taxable portion represented the employers contribution and earnings on the entire]investment. The nontaxable contribution had to be amortized over the expected lifetime of theZThe entire amount of pensions and annuities received for the year was reported on line 16aYof the Form 1040. The taxable portion was computed on a separate worksheet and entered on line 16b.%Personal Property Taxes Deduction D D(line 7, Schedule A)UFor 1994, personal property taxes deduction was on its own line, prior to 1994 it was\included with other taxes. Personal property tax could be included as a deduction if the taxJwas an annual tax based on value alone. (See also "Taxes Paid Deduction.")#Predetermined Estimated Tax Penalty(line 65, Form 1040)\The general business credit consisted of the investment credit, the jobs credit, the alcoholZfuel credit, the low-income housing credit, the research credit, the enhanced oil recovery[credit, the disabled access credit, the renewable electricity production credit, the Indian\employment credit, the credit for employer social security and Medicare tax paid on employeeXtips, and the community development corporation credit. Taxpayers claiming more than oneYof the credits were required to summarize them on Form 3800, General Business Credit. The^general business credit was limited to 100 percent of the first $25,000 ($12,500 for a married\couple filing separately) of tax liability and 75 percent of the excess over $25,000. If the]current year general business credit exceeded the tax liability limitation, the excess amountJcould be carried back to the 3 preceding tax years, then forward 15 years. Home Mortgage Interest Deduction(lines 10+11, Schedule A)See "Interest Paid Deduction."Income Subject to TaxSee"Modified Taxable Income."Income Tax After CreditsA[(line 40 minus line 45) minus part or all of line 56, Form 1040]\To arrive at income tax after credits, taxpayers deducted total credits (line 45, Form 1040)Tdeduction by the amount of the adjustment (see "Self-Employed Health Insurance"). In\general, medical and dental expenses could be claimed as an itemized deduction to the extentVthat they exceeded 7.5 percent of adjusted gross income. Amounts paid for medicine and< ^drugs were deductible only for items not available except by prescription or were for insulin.\Taxpayers could deduct costs for transportation to obtain medical care and also a maximum of^$50 per day for certain lodging expenses incurred while traveling to obtain medical care. (See"also "Total Itemized Deductions.")Minimum Tax Credit(line 44c, Form 1040)VA minimum tax credit could be taken for 1994 by certain taxpayers who paid alternativeZminimum tax for 1993. If all of the minimum tax credit (claimed on Form 8801) could not beBused for 1994, the excess could be carried forward to later years.!Miscellaneous Itemized Deductions(lines 20-26, 28, Schedule A)QMiscellaneous itemized deductions were divided into two types. The first, such asUemployee business expenses, included those items that were limited to the amount that[exceeded 2 percent of adjusted gross income, while the expenses of the other types, such asTgambling losses not in excess of gambling winnings, were fully deductible. (See alsoR"Gambling Loss Deduction" , "Limited Miscellaneous Deductions", and "Miscellaneous!Deductions Other Than Gambling."),Miscellaneous Deductions Other Than GamblingWOther fully deductible expenses included such items as impairment-related work expensesZfor disabled persons, and amortizable bonds. (See also "Miscellaneous Itemized Deductions"!and "Total Itemized Deductions.")Modified Taxable IncomeZ"Modified taxable income" is the term used to describe "income subject to tax," the actual\base on which tax is computed for the statistics in Tables 3.4 and 3.5. For taxpayers filingOcurrent year returns, modified taxable income is identical to "taxable income."UFor prior year returns included in the 1994 statistics, a modified taxable income wasXcalculated by using the tax rate schedule to impute a hypothetical taxable income amount4necessary to yield the given amount of tax reported.QA person who has no tax will have no modified taxable income. Since, the tax rate]schedule is used to generate the modified taxable income, it is possible for a person to haveZup to four dollars of taxable income but have no modified taxable income because their taxreported would be zero.Moving Expenses Adjustment D D(line 24, Form 1040)PStarting in 1994, current-year moving expenses were not an itemized deduction on[Schedule A. Taxpayers deducted current-year qualified moving expenses in the calculation of\adjusted gross income as a statutory adjustment. In order to qualify for this deduction, the\new work place had to be at least 50 miles farther from the former residence than the older.UDeductible expenses included those incurred to move household and personal goods, andUtravel including lodging en route to the new residence. Expenses no longer deductibleYincluded: meals while moving from the old residence to the new residence; travel expenses\for pre-move house hunting trips; expenses while occupying temporary quarters in the area ofHthe new job; and qualified residence sale, purchase, and lease expenses.Moving Expense Deduction(line 27, Schedule A)XIf a taxpayer incurred moving expenses in a year before 1994, but did not deduct them on>the prior year return, they may be able to take the deduction.!Net Capital Gain in AGI less lossNet Operating LossTThe excess loss of a business when AGI for a prior year was less than zero. The loss^could be applied to the AGI for the current year and carried forward up to 15 years. (See also"Other Income.")Nondeductible Passive Losses(CALCULATED ON FORM 8582)UNondeductible passive losses were calculated by subtracting deductible passive losses[reported on Form 8582 (line 11) from total passive losses (lines 1b+2b) and were limited tozero.Other Adjustments (included in line 30, Form 1040) Other Income(line 21, Form 1040)QIncluded in other income were items such as prizes, awards, sweepstakes winnings,[gambling winnings, recoveries of bad debts, insurance received as reimbursement for medicalYexpenses taken as a deduction in a previous year, and any other income subject to tax forQwhich no specific line was provided on the return form. Any foreign earned income]exclusions, or "net operating loss" in an earlier year (that was carried forward and deductedWfor 1994) was entered as a negative amount on this line by the taxpayer but edited into1separate fields during service center processing.Other PaymentsUSee "Credit for Federal Tax on Gasoline and Special Fuels" and "Credit from RegulatedInvestment Companies."Other Tax Credits (included in line 45, Form 1040)_"Other tax credits" is a residual category in the statistics and does not relate to a line itemTon a tax form. It includes "credit for fuel from a nonconventional source" and otherWmiscellaneous credits that did not belong in any other category and were used to offsetincome tax before credits.Other Taxes Deduction(line 8, Schedule A)YOther taxes consisted of any deductible tax other than state and local income taxes, real^estate taxes, and personal property taxes. Examples of other taxes are taxes paid to a foreignYcountry or U.S. possession. (See also "Personal Property Tax"and "Taxes Paid Deduction.") Overpayment(line 61, Form 1040)NAn overpayment of tax occurred when "total tax payments" exceeded "total tax."TOverpayments included the amount of any "refundable portion of the earned income taxVcredit." An overpayment could be refunded or credited toward the estimated tax for theGfollowing year. (See also "Credit to 1995 Estimated Tax" and "Refund.")Overpayment Refunded(line 62, Form 1040)See "Overpayment" and "Refund."9Parents' Election to Report Childs Interest and Dividends(CALCULATED ON FORM 8814)VA parent could report on his or her return income received by his or her child. If theXelection was made, the child was not required to file a return. A parent could make thiselection if the child:% was under age 14 on January 1, 1995;- had income only from interest and dividends;H had gross income for 1994 that was more than $500 but less than $5,000;( had no estimated tax payments for 1994;X did not have any overpayment of tax shown on his or her 1993 return applied to the 1994 return; andP had no Federal income tax withheld from his or her income (backup withholding).^If the parents were not filing a joint return, special rules applied to determine which parentcould make the election.0Partnership and S Corporation Net Income or Loss(line 31, Schedule E)UPartnerships and S corporations (formerly Subchapter S corporations) were not taxable\entities; therefore, tax on their net profit or loss was levied, in general, directly on the\members of the partnership or shareholders of the S corporation. The profit or loss shown in`insurance, janitorial services, and any other allowable expenses related to the rented property.\In the statistics, total rental net loss includes passive losses that were not deductible in3figuring AGI. (See also "Passive Activity Losses.")Royalty Net Income or Loss^Net royalties consisted of gross royalties less deductions for depletion, depreciation, office]rent, legal fees, clerical help, interest, taxes, and similar items. Gross royalties includedXrevenues from oil, gas, and other mineral rights; revenue from patents; and revenue from[literary, musical, or artistic works. Certain royalties received under a lease agreement on^timber, coal, and domestic iron ore were eligible for capital gains or ordinary loss treatment_under Code section 1231. As a result of the separate computation, those royalties are reflectedYin the statistics for "sales of capital assets" and "sales of property other than capitalBassets."(See also "Total Rent and Royalty Income or Loss in AGI.")S Corporations7See "Partnership and S Corporation Net Income or Loss."Salaries and Wages(line 7, Form 1040)WSalaries and wages as reported on the tax return were amounts of compensation primarilyWIf a return showed net income from one partnership o< r S corporation and a net loss fromWanother, the two were added together, and the return was tabulated by the net amount ofYincome or loss in the appropriate column. Beginning in 1987, net income and net loss wereL the value of certain non-monetary payments for services (e.g., merchandise,Uaccommodations, certain meals or lodging, certain stock purchase plans, or property).PIdentifiable amounts for any of these categories which may have been reported byQtaxpayers as "other income" are treated as salaries and wages for the statistics.)Sales of Capital Assets, Net Gain or LossZIn general, capital assets for tax purposes included all property held for personal use orBresident aliens, based on a sample of unaudited returns as filed. <Data are not comparable for all years because of tax changes and other changes, as indicated.Item Total returns Adjusted gross income (AGI) Taxable interest received  Dividends in AGI# Business or profession net income! Business or profession net loss Net capital gain in AGI Net capital loss in AGI7 Sales of property other than capital assets, net gain7 Sales of property other than capital assets, net loss Pensions and annuities in AGI " Unemployment compensation in AGI! Social security benefits in AGI Rent net income Rent net loss Royalty net income Royalty net loss/ Partnerships and S Corporations net income \1- Partnerships and S Corporations net loss \1 Estate or trust net income Estate or trust net loss Farm net income Farm net lossStatutory adjustments, total % Individual Retirement Arrangements ! Student loan interest deduction Medical savings accounts Moving expense adjustment# Deduction for self-employment tax" Self-employment health insuranceDeductions, total Standard deductions.Social Security and Medicare Tax on Tip Income(line 50, Form 1040)TCash tips amounting to $20 or more received by the taxpayer in a month while working[for any one employer were subject to withholding of income tax, social security tax (or the]equivalent railroad retirement tax), and Medicare tax. If the employer was unable to withhold_the social security and Medicare tax, the amount of uncollected social security tax on tips wasPindicated on the employees Form W-2, and the employee was required to report the]uncollected tax and pay it with the Form 1040. If the employee did not report the tips to theVemployer, the employee was required to compute the social security and Medicare tax on8unreported tips on Form 4137 and attach it to Form 1040.Standard Deduction D DRFor 1994, the basic standard deduction was increased. Taxpayers who were age 65 or[over or blind could claim an additional standard deduction amount of $750 or $950. Both the[basic and additional standard deductions were determined by marital filing status, as shownbelow.SingleBasic deduction of $3,800;WEach taxpayer 65 or over or blind was allowed an additional $950 deduction each for ageand blindness.+Married filing jointly or surviving spousesBasic deduction of $6,350;WEach taxpayer 65 or over or blind was allowed an additional $750 deduction each for ageMarried, filing separatelyBasic deduction of $3,175;Head of HouseholdBasic deduction of $5,600;^In the statistics, the basic standard deduction is tabulated for all taxpayers who claimed it,[including those who were 65 or over and/or blind. The "additional standard deduction" totalYincludes only the additional amount that was taken by those taxpayers who were 65 or over and/or blind.State Income Tax Refund5 Payments with requests for extension of filing timeTaxes due at time of filingTax overpayments, total Overpayment refunds8\1 S Corporations are certain small corporations with up3\4 Includes minimum tax or alternative minimum tax.TERMS"Adjusted Gross Income Less Deficit(line 31, Form 1040)WIncome that had to be reported for the calculation of total income (line 22, Form 1040)4and of adjusted gross income included the following:W Compensation for services, including wages, salaries, fees, commissions, tips, taxable#fringe benefits, and similar items; Taxable interest received;* Dividends and capital gain distributions;1 Taxable refunds of state and local income taxes;+ Alimony and separate maintenance payments;9 Net income derived from a business, profession, or farm;* Net gain from the sale of capital assets;- Net gain from the sale of business property;T Taxable amounts of annuities, pensions, and individual retirement arrangement (IRA)distributions; Rents and royalties;* Distributive share of partnership income; Income from an estate or trust; Unemployment compensation;N Taxable amounts of social security and railroad retirement (Tier 1) payments;' Prizes, awards, and gambling winnings;Q Amounts received that were claimed as a deduction or credit in a prior year; and Bartering income.TSome reported income was fully or partially excluded from total income for 1994. The"following is a list of such items:F The cost basis of pension, annuity, or IRA payments or distributions; Tax-exempt interest;U Limited exclusion of social security benefits and railroad retirement benefits (only-reported if there was also a taxable amount);: Limited exclusion of qualified foreign earned income; andR One-time exclusion of part or all of the gain from sale of principal residence by-individuals who are 55 years of age or older.WFrom total income, the following statutory adjustments (lines 23 through 29, Form 1040)Hwere subtracted to arrive at adjusted gross income (line 31, Form 1040):W Contributions to self-employed retirement plans (Keogh or simplified employee pension)"and certain contributions to IRAs; Moving expenses;^contrast to personal or investment property, which were capital assets. Some types of property)specifically included in this group were:@(1) certain depreciable, depletable, and real business property;W(2) accounts and notes receivable in the ordinary course of business generated from theXsale of goods and services ordinarily held for sale by the business or includable in theinventory of the business;_(3) certain copyrights, literary, musical, or artistic compositions, or similar properties; and! One-half of self-employment tax;* Self-employed health insurance deduction;W Forfeited interest and penalties incurred by persons who made premature withdrawals of!funds from time savings accounts; Alimony payments;' Forestation or reforestation expenses; Foreign housing exclusion;6(5) credit for tax on certain gasoline, fuel, and oil;/(6) credit from regulated investment companies.HEach of the above is described under a separate heading in this section.YAlthough the earned income credit was included with tax payments on the tax return itselff(line 56, Form 1040), for the statistics it is treated partly as a credit against income tax liabilityEand partly as a refundable amount. (See also "Earned Income Credit.") Tax Penalty*See "Predetermined Estimated Tax Penalty."Tax Preparation Fees(line 21, Schedule A)XTax preparation fees were included on Schedule A as a miscellaneous deduction, the total]of which was subject to a 2 percent of AGI limitation. The amounts reported in the statisticsRwere tabulated prior to this limitation. (See also "Limited Miscellaneous Itemized Deductions.")Tax Rates, Tax Rate Classes Tax WithheldSee "Income Tax Withheld."Tax-Exempt Interest(line 8b, Form 1040)ZTax-exempt interest included interest on certain State and municipal bonds, as well as anyWtax-exempt interest dividends from a mutual fund or other regulated investment company.ZThis was an information reporting requirement and did not convert tax-exempt interest intotaxable interest.Taxable and Nontaxable ReturnsZThe taxable and nontaxable classification of a return for this report is determined by theWpresence of "total income tax" (the sum of income tax after credi< ts and the alternativeXminimum tax). Some returns classified as "nontaxable" may have had a liability for otherZtaxes, such as self-employment tax, Railroad Retirement Tax Act (RRTA), social security orXMedicare taxes on tip income, uncollected employee social security tax on tips, tax from^excess golden parachute payments, and section 72 penalty taxes. This differs slightly from the]"other taxes" portion of the Form 1040 itself, which included the taxes listed above plus theOalternative minimum tax and the advance earned income credit payments received.\Alternative minimum tax was tabulated in this report as a part of "total income tax" and was[one of the criteria for determining the taxable or nontaxable classification of the return.YAdvance earned income credit payments are shown as a separate item in computing total taxWliability, balance due or refund. (See also "Taxable and Nontaxable Returns" and "Total Income Tax.")Alternative Minimum Tax(line 48, Form 1040)PThe alternative minimum tax (AMT) was levied on benefits received in the form ofXdeductions and exclusions which reduced an individuals regular effective tax rate. These[benefits, known as "alternative minimum tax preferences and adjustments," resulted from theGtreatment that the tax law gave to particular income and expense items.UAlternative minimum taxable income (line 21, Form 6251) was defined as taxable incomeYadjusted for net operating losses from other tax years plus the amount of adjustments andWpreferences. Alternative minimum taxable income (AMTI) was then reduced by an exemptionYamount determined by filing status and AMTI. If the return was filed jointly by a marriedRcouple or a surviving spouse, the maximum amount of the exemption was $45,000. TheXmaximum amount for a single or head of household taxpayer was $33,750, and for a marriedTcouple filing separately, $22,500. The AMT exclusion was phased out if AMTI exceeded\certain levels. For single taxpayers, the phase-out began at $112,500 and ended at $247,500.TFor joint returns the range was $150,000 to $330,000, and for married couples filing.separately, the range was $75,000 to $165,000.TIf there was an amount remaining after subtracting the exemption, the first $175,000]($87,500 or less if married filing separately) was taxed at a 26 percent rate; any excess wasXtaxed at a 28 percent rate. This amount was then reduced by the recalculated alternativeZminimum tax, foreign tax credit, and regular income tax before credits (line 38, Form 1040Xplus any tax from Form 4970 included on line 39; Form 1040 minus the regular foreign taxEcredit, line 43, Form 1040) to arrive at the alternative minimum tax.Basic Standard Deduction (included in line 34, Form 1040)See "Standard Deduction.")Business or Profession Net Income or Loss(line 12, Form 1040)XThis source of income or loss was reported by individuals who were sole proprietors of aBnonfarm business, including self-employed members of a profession.YIf two or more sole proprietorships were operated by the same taxpayer, the single amountXof net income or loss included in the adjusted gross income represented the combined netUincome and loss from all sole proprietorships. The proprietor was required to excludeZinvestment income from business profits and include it, instead, with the various types ofVinvestment income for which separate provisions were made on the individual income taxreturn.VTotal expenses (line 28, Schedule C) were deducted from gross income (line 7, Schedule\C) to arrive at a tentative profit or loss. Expenses for business use of the taxpayer's home](line 30, Schedule C) were then deducted to arrive at net income or loss. Compensation of theTproprietor was taxable income and, therefore, not allowed as a business deduction inWcomputing net income. The deduction of net operating losses from previous years was notZconsidered a business expense, but was offset against "Other Income" (line 21, Form 1040).XInformation on sole proprietorships, business receipts, and expenditures can be found in;the annual fall issue of the Statistics of Income Bulletin.Capital Assets0See "Sales of Capital Assets, Net Gain or Loss."0Capital Gain Distributions Reported on Form 1040(line 13, Form 1040)UThese distributions included long-term capital gain either credited or distributed to]individual taxpayers by regulated investment companies, mutual funds, and real estate trusts.[Taxpayers also reported capital gain distributions on Schedule D, Capital Gains and Losses,\but they could enter the distributions directly on line 13 of Form 1040 if they had no other%gain or loss to report on Schedule D.Capital Gains and Losses-Casualty or Theft Loss Deduction, Nonbusiness(line 19, Schedule A)UNonbusiness casualty and theft losses were deductible, as an itemized deduction, from[adjusted gross income to the extent that nonreimbursable net loss for each such casualty or[theft exceeded $100, and the combined amount for all net losses during the year exceeded 10Hpercent of adjusted gross income. (See also"Total Itemized Deductions.")Child Care Credit(line 41, Form 1040)RThis credit could be claimed by taxpayers who, while employed or looking for work,\incurred expenses for the care of dependent children under age 13, or disabled dependents ofTany age. Qualified expenses included those for services performed within the home by\non-dependent babysitters, maids, or cooks. Expenditures paid for the care of children under_the age 13 or any other qualified individuals for out-of-home, non-institutional care qualifiedfor the child care credit.TThe maximum amount of care-related expenses on which the credit could be based, withXone qualifying child or dependent, was the smaller of earned income or $2,400; with moreWthan one dependent, the credit was based on the smaller of earned income or $4,800. For]returns of married couples filing jointly, earned income refers to the earnings of the spouseVwith the lesser earned income. Exceptions were allowed if the spouse was disabled or afull-time student.YThe credit was equal to 30 percent of eligible expenses for taxpayers with adjusted grossYincome of $10,000 or less. The credit was reduced by one percentage point for each $2,000Zincrement of adjusted gross income in excess of $10,000 up to $28,000. The credit remainedRat 20 percent of expenses for individuals with adjusted gross income over $28,000.YThe amount of the credit which could be claimed was limited to income tax before credits,"and any excess was not refundable.Contributions Deduction D D(lines 15-18, Schedule A)RTaxpayers could deduct contributions to certain organizations that were religious,\charitable, educational, scientific, or literary in purpose. Contributions could be in cash,]property, or out-of-pocket expenses that a taxpayer paid to do volunteer work for a qualifiedUorganization. Contributions were allowed as an itemized deduction on Schedule A. Cash\contributions were generally limited to one-half of the taxpayers AGI. Therefore, the sum of\the separate charitable contributions could be more than the total deduction (which had beenVlimited). Contributions which could not be deducted due to the AGI limitation could be[carried over to future years (and brought over from previous years). Beginning in 1994, forYall charitable contributions of $250 or more, a written acknowledgment from the qualified$recipient organization was required.4Credit for Federal Tax on Gasoline and Special Fuels(line 59b, Form 1040)XThis credit (claimed on Form 4136) was allowed for federal excise taxes paid on gasolineZRecomputing prior-year investment credit, penalty taxes on individual retirement accounts,TSection 72 penalty taxes, advance earned income credit payments, or golden parachuteXpayments. These taxes, however, were disregarded for the purposes of this classificationWtrusts, or partnerships. Dividends also included distributions from money market mutualfunds.WDividends did not include nontaxa<ble distributions of stock or stock rights, returns of_capital, capital gains, or liquidation distributions. Taxpayers were also instructed to excludeQamounts paid on deposits or withdrawable accounts in banks, mutual savings banks,]cooperative banks, savings and loan associations, and credit unions, which were to be treatedas interest income.Earned Income Credit D D(line 56, Form 1040)HThe earned income credit consisted of the basic credit with a maximum ofYthe remaining ones, except for advance earned income payments, were either based on prior#years income or were penalty taxes.]For this report, the earned income credit is treated first as an amount used to offset incomeYtax before credits. Since the earned income credit was refundable, it was subtracted fromaincome tax (for the statistics) after reduction by all other statutory credits. As a result, someVreturns became nontaxable strictly because of the earned income credit if there was noZalternative minimum tax and the earned income credit equaled or exceeded income tax before%credits reduced by any other credits.[It should be noted that classification as taxable or nontaxable was based on each return asWit was filed and does not reflect any changes resulting from audit or other enforcement activities.Taxable Income(line 37, Form 1040)RTaxable income was derived by subtracting from adjusted gross income any exemptionVamount and either total itemized deductions or the standard deduction. On current yearEreturns, "taxable income" was identical to "modified taxable income."Taxable Interest Received(line 8a, Form 1040)WThis amount was the taxable portion of interest received from bonds, debentures, notes,^mortgages, certain insurance policy proceeds, personal loans, bank deposits, savings deposits,^tax refunds, and U.S. savings bonds. Also included as interest were "dividends" on deposits orXwithdrawable accounts in mutual savings banks, savings and loan associations, and creditXunions. These amounts could, in some circumstances, include a childs income which was toXbe taxed at the parents rate. Interest on state or local government obligations remained\tax-exempt, but the total tax-exempt interest had to be reported on line 8b of Form 1040. It\was not included in the taxpayers income for tax purposes. (See also "Tax-Exempt Interest.")"Taxable IRA Distributions (in AGI)>See "Individual Retirement Arrangement Taxable Distributions."'Taxable Pensions and Annuities (in AGI)(line 16b, Form 1040)See "Pensions and Annuities."+Taxable Social Security Benefits (received)(line 20b, Form 1040)See "Social Security Benefits."Taxes Paid Deduction(lines 5-9, Schedule A)TTaxes allowed as an itemized deduction from adjusted gross income, included personalUproperty taxes, state and local income taxes, taxes paid to foreign countries or U.S.`possessions (unless a foreign tax credit was claimed), and real estate taxes except those leviedVfor improvements that tended to increase the value of the property. Mandatory employee[contributions to a state disability fund and employee contributions to a state unemployment;fund were also included. Federal taxes were not deductible.WTaxes paid on business property were deducted separately on the schedules for business,Yrent, royalty, and farm income and were excluded from the "taxes paid" statistics in thisreport. Total Income(line 22, Form 1040)STotal income was the sum of the individual income items (lines 7 through 21) before adjustments.Total Income Tax<(line 46 + line 48 - line 56, limited to zero, on Form 1040)ZTotal income tax was the sum of income tax after credits (including the subtraction of theZearned income credit) and the alternative minimum tax. It did not include any of the other_taxes which made up total tax liability. Total income tax was the basis for classifying returnsas taxable or nontaxable.Total Itemized Deductions D DVItemized deductions from adjusted gross income could be claimed for medical and dental_expenses, taxes paid, interest paid, contributions, casualty and theft losses, moving expenses,Xand miscellaneous deductions. Itemized deductions were claimed only if they exceeded theZtotal standard deduction, with two exceptions. 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