1964 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. Reserved 2. DISTRICT 3. SAMPLE CODE [ISAMP] 4. FORM OF DEDUCTION [IFDED] 5. TAX STATUS [ITXST] 6. INCOME AVERAGING AND CHILD CARE AND CASUALTY LOSS [IACCCL] 7. MARITAL STATUS [IMARST] 8. SELECT --(CODED 0-9) [ISEL] CODES 9 - 50 RESERVED Fields: 1. RPENS PENSIONS, TAXABLE 2. RSICK SICK PAY 3. RMOVE MOVING EXPENSE 4. RBUSNS EMPLOYEE BUSINESS EXPENSE 5. RWAGES WAGES AND SALARIES, GROSS 6. RDIVEL DIVIDENDS ELIG. FOR EXCL. 7. EDEXC DIVIDEND EXCLUSION 8. RDIVNE DIVIDENDS NOT ELIG. FOR EXCL. 9. RDAGI DIVIDENDS IN AGI 10. RBSPR BUSINESS NET PROFIT (+ OR -) 11. RFMPR FARM NET PROFIT (+ OR -) 12. RPRPR PARTNERSHIP NET PROFIT (+ OR -) 13. RENT RENT NET INCOME (+ OR -) 14. ROYAL ROYALTY NET INCOME (+ OR -) 15. RINTR INTEREST RECEIVED 16. RCAPL CAPITAL LOSS CARRYOVER 17. RSGAIN NET SHORT TERM GAIN AFTER CARRYOVER (+ OR -) 18. RLGAIN NET LONG TERM GAIN-100% (+ OR -) 19. RNLOSS NET LOSS BEFORE LIMITATION 20. RCGAGI NET CAPITAL GAIN IN AGI 21. RCLAGI NET CAPITAL LOSS IN AGI 22. RLMT 1/2 EXCESS L - T GAIN 23. ROTHER ALL OTHER SOURCES INCOME (+ OR -) 24. RAGI ADJUSTED GROSS INCOME (AGI)(+ OR -) 25. RSEPA S-E PAYMENTS ADJUSTMENT 26. RCONT CONTRIBUTIONS 27. RMORT HOME MORTGAGE INTEREST 28. RINT OTHER INTEREST 29. RRETX REAL ESTATE TAXES 30. RGASTX GASOLINE TAXES 31. RSALTX SALES TAXES 32. RSTATX STATE INCOME TAXES 33. RPPTAX PERSONAL PROPERTY TAXES 34. ROTHTX OTHER TAXES 35. RG1MD GROUP I TOTAL MED. DEDUCTION 36. RG2DD GROUP II DRUG DEDUCTION 37. RG2TD GROUP II TOTAL DEDUCTION 38. RALMD ALLOWABLE MED. DEDUCTION 39. ROTHDD OTHER DEDUCTIONS 40. RTOTDD TOTAL DEDUCTIONS 41. RTXEXM TAXPAYER EXEMPTIONS 42. RAGEXM AGE EXEMPTIONS 43. RBLEXM BLIND EXEMPTIONS 44. ROTEXM ALL OTHER EXEMPTIONS 45. RTAXIN TAXABLE INCOME 46. RBALPT BALANCE FOR PARTIAL TAX 47. RTAXBC TAX BEFORE CREDITS 48. RRETCR RETIREMENT CREDIT 49. RINVCR INVESTMENT CREDIT 50. RFTXCR FOREIGN TAX CREDIT 51. ROTHCR OTHER CREDITS 52. RTAXAC TAX AFTER CREDIT 53. RTAXWH TAX WITHHELD 54. RPAYMT PAYMENTS ON 1964 ESTIMATED TAX 55. RSLFET SELF-EMPLOYMENT TAX 56. ROVERP OVERPAYMENTS 57. RBLDUE BALANCE DUE 58. RGGDST NONTAXABLE AND CAP. GN. DISTRIBUTIONS FIELDS 59 - 155 RESERVED 156. WEIGHT WEIGHT FIELDS 157 - 160 RESERVED 1964 INDIVIDUAL PUBLIC USE TAX FILE 1964 Tax Return Record Codes and Fields Definition Codes: 1. Reserved 2. District (Internal Revenue District in which return was filed) [IDIST] (Not given for high-income returns) Code No. District Code No. District 01 Augusta, Maine 54 Richmond, Virginia 02 Portsmouth, N.H. 55 Parkersburg, W. Va. 03 Burlington, Vt. 56 Greensboro, N.C. 04 Boston, Mass. 57 Columbia, S.C. 05 Providence, R.I. 58 Atlanta, Georgia 06 Hartford, Conn. 59 Jacksonville, Fla. 11 Brooklyn, N.Y. 61 Louisville, Ky. 13 Manhattan, N.Y. 62 Nashville, Tenn. 14 Albany, N.Y. 63 Birmingham, Ala. 16 Buffalo, N.Y. 64 Jackson, Miss. 22 Newark, N.J. 66 Puerto Rico (OIO)2/ 23 Philadelphia, PA 71 Little Rock, Ark. 24 City of Philadelphia, PA 1 72 New Orleans, La. 25 Pittsburgh, PA 73 Oklahoma City, Okla. 31 Cincinnati, Ohio 74 Austin, Texas 34 Cleveland, Ohio 75 Dallas, Texas 35 Indianapolis, Ind. 81 Helena, Montana 36 Chicago, Ill. 82 Boise, Idaho 37 Springfield, Ill. 83 Cheyenne, Wyo. 38 Detroit, Mich. 84 Denver, Colo. 39 Milwaukee, Wis. 85 Albuquerque, N. Mex. 41 St. Paul, Minn. 86 Phoenix, Ariz. 42 Des Moines, Iowa 87 Salt Lake City, Utah 43 St. Louis, Mo. 88 Reno, Nev. 45 Fargo, N. Dak. 91 Seattle, Wash. 46 Aberdeen, S. Dak. 92 Anchorage, Alaska 47 Omaha, Nebr. 93 Portland, Oregon 48 Wichita, Kans. 94 San Francisco, Calif. 51 Wilmington, Del. 95 Los Angeles, Calif. 52 Baltimore, Md. 98 OIO (Washington,D.C.)2 53 Washington, D.C. 99 Honolulu, Hawaii 1/ Returns of residents of the City of Philadelphia. Code 23 returns represent all other returns in the Philadelphia District. 2/ OIO = Office of International Operations. * Bracketed symbols are programming symbols corresponding to items. 3. Sample Code [ISAMP] Code No. Description Weight 00 Form 1040A 2,003.0 01 Form 1040, Nonbusiness under $10,000 1,998.9 02 Form 1040, Business under $10,000 706.9 03 Form 1040, Nonbusiness $10,000 under $50,000 354.7 04 Form 1040, Business $10,000 under $30,000 56.0 05 Form 1040, Nonbusiness $50,000 under $100,000 29.0 06 Form 1040, Business $30,000 under $100,000 28.9 07 Form 1040, Nonbusiness $100,000 under $200,000 2.0 08 Form 1040, Business $100,000 under $200,000 2.0 09 Form 1040, (1040W) Prior Year Delinquent 823.6 under $50,000 17 Form 1040, Nonbusiness $200,000 and over 1.0 18 Form 1040, Business $200,000 and over 1.0 19 Form 1040, (1040W) Prior Year Delinquent 1.0 $50,000 and over 4. Form of Deduction [IFDED] Code No. Description 1 Itemized deduction returns 2 Standard deduction returns (10 percent) 3 Returns with no positive total income, item 32 (IRS) 4 Standard deduction returns (minimum) 5. Tax Status [ITXST] Code No. Description 1 Normal tax and surtax computation (taxable) 2 Alternative tax computation (taxable) 3 No taxable income 4 Normal tax and surtax computation (non-taxable) 5 Alternative tax computation (non-taxable) The presence or absence of an amount on line 12, page 1 of Form 1040, or line 8, Form 1040A determines whether a return is taxable or nontaxable. Alternative tax returns which are nontaxable occur rarely. They are nontaxable because of a large amount of tax credit, usually foreign taxes paid. 6. Income Averaging and Child Care and Casualty Loss [IACCCL] Code No. Description 0 1040A returns (can have none of the above) With Income Averaging with: 1 Child Care Only 2 Casualty Loss Only 3 Both Casualty Loss and Child Care 4 Neither Without Income Averaging with: 5 Child Care Only 6 Casualty Loss Only 7 Both Casualty Loss and Child Care 8 Neither There are some returns coded as having child care and/or casualty and theft loss which are not itemized deduction returns. This is an editing error carried over from the basic Statistics of Income file. 7. Marital Status [IMARST] Code No. Description 1 Single person (not head of household or surviving spouse) 2 Married filing joint return 3 Married filing separately 4 Head of household 5 Surviving widow or widower 8. Select --(coded 0-9) [ISEL] Codes divide the file into 10 stochastically equal parts for use in determining sampling variability by the replicate method. CODES 9 - 50 Reserved 1964 INDIVIDUAL PUBLIC USE TAX FILE A description of the source of each of the IRS Items follows. This description is an exact transcription from IRS publication, "1964 Tax Model - Individual Income Tax Returns." Fields: 1. Pensions and annuities (taxable portion)--the sum of lines 6A and 5B in Part I of Schedule B, Form 1040. 2. Sick pay exclusion - line 1, Part III, "Adjustments," Form 1040. This figure reflects what the taxpayer reported and, in some cases, may exceed (1) gross salaries and wages, and/or (2) $5,200 per taxpayer. 3. Moving expense deduction - line 2, Part III, "Adjustments," Form 1040. This figure reflects what the taxpayer claimed. In some cases, no gross salaries and wages were reported. 4. Employee business expense deduction - line 3, Part III, "Adjustments," Form 1040. This figure reflects what the taxpayer reported and, in some cases, may exceed gross salaries and wages. 5. Salaries and wages (gross) - line 5, Form 1040, or line 5, Form 1040A. 6. Dividends eligible for exclusion - line 1a, Part II, Form 1040. 7. Dividend exclusions - line 1b, Part II, Form 1040. Exclusion was limited to $100 for marital status codes 1, and 3-5; and $200 for marital status code 2. 8. Dividends not eligible for exclusion - line 1d, Part II, Form 1040. 9. Dividends in adjusted gross income - line 1e, Part II, Form 1040. Dividends reported on Form 1040A are included in "All other sources income," item 30. 10. (a) Business net profit - line 5, Part II, Form 1040, if positive. (b) Business net loss - line 5, Part II, Form 1040, if negative. 11. (a) Farm net profit - line 7, Part II, Form 1040, if positive. (b) Farm net loss - line 7, Part II, Form 1040, if negative. 12. (a) Partnership net profit - line 1, Part III, Schedule B, Form 1040, if positive. (b) Partnership net loss - line 1, Part III, Schedule B, Form 1040, if negative. 13. (a) Rent net income - rent portion of line 2, Part II, Schedule B, Form 1040, if positive. (b) Rent net loss - rent portion of line 2, Part II, Schedule B, Form 1040, if negative. 14. (a) Royalty net income - royalty portion of line 2, Part II, Schedule B, Form 1040, if positive. (b) Royalty net loss - royalty portion of line 2, Part II, Schedule B, Form 1040, if negative. 15. Interest received - line 3, Part II, Form 1040. Interest reported on Form 1040A is included in "All other sources income," item 30. 16. Capital loss carryover - line 3, Part I, Schedule D, Form 1040. 17. (a) Net short-term gain after carryover - line 4, Part I, Schedule D, Form 1040, if positive. (b) Net short-term loss after carryover - line 4, Part I, Schedule D, Form 1040, if negative. 18. (a) Net long-term gain (100 percent) - line 8, Part I, Schedule D, Form 1040, if positive. (b) Net long-term loss (100 percent) - line 8, Part I, Schedule D, Form 1040, if negative. 19. Net loss before limitation - line 9, Part I, Schedule D, Form 1040, if negative. 20. Net capital gain in adjusted gross income - line 10b, Part I, Schedule D, Form 1040. 21. Net capital loss in adjusted gross income - line 11, Part I, Schedule D, Form 1040. This figure reflects what the taxpayer used in his computation of adjusted gross income and, in some cases, may exceed $1,000. 22. One-half excess long-term gain - computed by taking 50 percent of the excess of long-term gain (item 24) over short-term loss (item 23). 23. (a) All other sources income - line 8, Part II, Form 1040, plus estates and trusts income or loss (line 2, Part III, Schedule B), if the result is positive. Includes any positive adjustment necessary to balance the sources of income and loss to adjusted gross income. Includes dividends, interest, and wages not subject to withholding reported on Form 1040A. (b) All other sources loss - line 8, Part II, Form 1040, plus estates and trusts income or loss (line 2, Part III, Schedule B), if the result is negative. Includes any negative adjustment necessary to balance the sources of income and loss to adjusted gross income. 24. (a) Adjusted gross income - line 9, Form 1040, if positive, or line 7, Form 1040A. (b) Deficit - line 9, Form 1040, if negative. 25. Self-employed pension deduction - line 4, Part III, Form 1040. This figure represents what the taxpayer claimed and, in some cases, may exceed $2,500 (the maximum deduction, if both husband and wife were self-employed). 26. Contributions deduction - Part IV, Form 1040. This figure represents what the taxpayer claimed and, in some cases, may exceed 30 percent of adjusted gross income (item 32). These returns with excess deduction include those with the unlimited charitable contributions deduction. 27. Home mortgage interest deduction - Part IV, Form 1040. 28. Other interest deduction - Part IV, Form 1040. NOTE: Total interest deduction is the sum of items 36 and 37. 29. Real estate taxes deduction - Part IV, Form 1040. 30. Gasoline taxes deduction - Part IV, Form 1040. 31. General sales taxes deduction - Part IV, Form 1040. 32. State and local income taxes deduction - Part IV, Form 1040. 33. Personal property taxes deduction - Part IV, Form 1040. 34. Other taxes deduction - Part IV, Form 1040. NOTE: Total taxes deduction is the sum of items 38-43. 35. Group I total medical and dental expense deduction - line 5, Part IV, Form 1040 or line 3, Form 2948. 36. Group II drug deduction - line 1, Part IV plus 1% of line 9, Form 1040, or line 4, Form 2948. 37. Group II Total medical and dental expense deduction - line 5, Part IV, Form 1040, or line 10, Form 2948. 38. Allowable medical and dental expense deduction - line 5, Part IV, Form 1040. The "allowable deduction" reflects what the taxpayer reported and, in some cases, may exceed the maximum dollar limitation specified in IRC Section 213(c) and (g). 39. Other deductions - Part IV, Form 1040. Includes any positive adjustment necessary to balance the various itemized deductions to the total. 40. Total deductions - In conjunction with the "Form of deduction" code (column 4) this figure is: line 11a of Form 1040 returns with adjusted gross income $5,000 or more or the amount computed, based on the tax reported, for all Forms 1040A and for Forms 1040 under $5,000. The amount of total deductions, on many nontaxable returns, exceeds adjusted gross income reduced by the amount of exemptions. A few "separate returns" (marital status code 3) are coded as itemized deduction returns yet they have no total deductions reported. We assumed in these cases that the "other" spouse itemized and claimed all the deductions. 41. Taxpayer exemptions - line 2a, Form 1040, or line 12a, Form 1040A. Some joint returns have only one taxpayer exemption (which is due to either (1) Section 931 of IRC, or (2) taxpayer oversight). Some "separate" returns (of a husband or wife) have two taxpayer exemptions, this being where one spouse claims the other's exemption but does not file a joint return. 42. Age exemptions - line 2b, Form 1040, or line 12b, Form 1040A. The statement about "separate" returns (above) applies here. 43. Blind exemptions - line 2c, Form 1040, or line 12c, Form 1040A. The statement about "separate" returns (above) applies here. 44. All other exemptions - line 3a plus 3b, Form 1040, or line 13 plus line 14, Form 1040A. 45. Taxable income - For itemized deduction returns, line 11d of Form 1040. For Forms 1040 with income $5,000 or more and with the standard deduction, line 11d. For standard deduction Forms 1040 with income under $5,000 and for all Forms 1040A, the taxable income was computed based on the appropriate marital status and form of deduction. 46. Balance for partial tax - Computed for alternative tax computation returns (tax status codes 2 and 5) by subtracting from taxable income the amount of one-half excess long-term gain (item 29). Equivalent to line 3 of "Computation of Alternative Tax," Schedule D. 47. Income tax before credits - line 12, Form 1040, or line 8, Form 1040A. For Forms 1040, the tax was the result of (1) the regular tax computation (tax status codes 1 and 4), (2) the alternative tax computation (tax status codes 2 and 5), (3) income averaging (income averaging codes 1-4), (4) application of two sets of rates, 1963 and 1964, on fiscal year returns (not identified in this file), or (5) application of rates in effect prior to 1964 on prior year delinquent returns (sample codes 09 and 19). The tax reported by the taxpayer computed under (1) or (2) above was accepted if within a +5 percent tolerance. If the reported tax was outside the tolerance, the tax was recomputed, and if necessary the tax status and/or marital status codes were changed. The tax reported by the taxpayer computed under (3), (4), of (5) above was generally accepted without change. 48. Retirement income credit - line 2, Part V, Form 1040. 49. Investment credit - line 3, Part V, Form 1040. 50. Foreign tax credit - line 4a, Part V, Form 1040. 51. Other tax credits - line 1, Part V, Form 1040, plus line 4b, Part V, Form 1040, plus throwback tax credit and credit for partially tax-exempt interest from wherever reported on the return. 52. Income tax after credits - line 14, Form 1040, or line 8, Form 1040A. 53. Tax withheld - line 17a, Form 1040, or line 9, Form 1040A. 54. Payments on declarations of estimated tax - line 17b, Form 1040. 55. Self-employment tax - line 15, Form 1040. 56. Overpayment refund or credit - line 19, Form 1040, or line 11, Form 1040A. 57. Balance due at time of filing - line 18, Form 1040, or line 10, Form 1040A. NOTE: Tax from recomputed prior year investment credit was not included in this file. Therefore, for a small number of returns the balance due or refund will not exactly equal tax after credits plus self-employment tax reduced by taxpayments (items 62 and 63). 58. Nontaxable and capital gain distributions - line B, Part II, Form 1040. There was no way to computer consistency check this figure in the basic Statistics of Income file, so the amount should be used with caution. If there is a significant digit in the first column of this field followed by seven (7) zeros, the amount should be treated as a miss- punch and should be wiped out (e.g., $10,000,000 should have been 00,000,000). NOTE: IRC = Internal Revenue Code FIELDS 59 - 155 RESERVED 156. NATIONAL WEIGHT FIELDS 157 - 160 RESERVED