An Interactive Income Tax Preparation System
54
University of Central Florida University of Central Florida STARS STARS Retrospective Theses and Dissertations 1976 An Interactive Income Tax Preparation System An Interactive Income Tax Preparation System Karen W. Ehlert University of Central Florida Part of the Engineering Commons Find similar works at: https://stars.library.ucf.edu/rtd University of Central Florida Libraries http://library.ucf.edu This Masters Thesis (Open Access) is brought to you for free and open access by STARS. It has been accepted for inclusion in Retrospective Theses and Dissertations by an authorized administrator of STARS. For more information, please contact [email protected]. STARS Citation STARS Citation Ehlert, Karen W., "An Interactive Income Tax Preparation System" (1976). Retrospective Theses and Dissertations. 214. https://stars.library.ucf.edu/rtd/214
Transcript of An Interactive Income Tax Preparation System
University of Central Florida University of Central Florida
STARS STARS
Retrospective Theses and Dissertations
1976
An Interactive Income Tax Preparation System An Interactive Income Tax Preparation System
Karen W. Ehlert University of Central Florida
Part of the Engineering Commons
Find similar works at: https://stars.library.ucf.edu/rtd
University of Central Florida Libraries http://library.ucf.edu
This Masters Thesis (Open Access) is brought to you for free and open access by STARS. It has been accepted for
inclusion in Retrospective Theses and Dissertations by an authorized administrator of STARS. For more information,
please contact [email protected].
STARS Citation STARS Citation Ehlert, Karen W., "An Interactive Income Tax Preparation System" (1976). Retrospective Theses and Dissertations. 214. https://stars.library.ucf.edu/rtd/214
AN INTERACTIVE INCOME TAX PREPARATION SYSTEM
BY
KAREN W • EHLERT
B.S., STETSON UNIVERSITY, 1965
RESEARCli REPORT
Submitted in partial fulfillment of the requirements for the degree of Master of Science
in the Graduate Studies Program of the College of Engineering
Florida Technolog!cal University
Orlando, Florida 1976
AN INTERACTIVE INCOME TAX PREPARATION SYSTEM
BY
KAREN W. EHLERT
ABSTRACT
The system described in this research report com
putes 1975 Federal income tax for those who itemize deduc
tions. The system user calls the pro~am, written in FOR
TRAN IV, from a computer terminal," and then types answers
to questions asked by the prog~am. The user is given the
opportunity to make corrections in the answers, and then
the system calculates and prints out information necessary
the complete IRS Form 1040 and Schedule A. The paper con-
tains a description of the system, an explanation of the
program, recommendations for future revision, and sugges
tions for expansion of the system. Four appendices contain
IRS Form 1040 and Schedule A, sample cases, a complete
program listing, and the gas tax and sales tax tables and
tax rate schedules X, Y, and Z in which the tax is found.
Director of Research Report
.-
TABLE OF CONTENTS
LIST OF TABLES • • • • . ' • • • • •
I. INTRODUCTION • • • • • • • • •
II. USE OF THE INTERACTIVE SYSTEM
III. PROGRAM EXPLANATION . . • • •
• • • • . iv
• • • • •
• • • • •
• • • • •
1
. 3
. 7
APPENDIX A: IRS FORM 1040 AND SCHEDULE A ... 16
APPENDIX B: SAMPLE CASES .•..••••... 22
APPENDIX C: PROGRAM LISTING . . . . . • . . . 26
APPENDIX D: GAS AND SALES TAX TABLES AND TAX RATE SCHEDULES X, Y, AND Z ••..•••••• 45
BIBLIOGRAPHY • . • . . . . • . . . . • • • • • 4~
iii
LIST OF TABLES
1. VARIABLE NAMES AND DEFINITIONS • • • • • • • 12
2. EXPLANATION OF PROGRAM LISTING WITH LINE NUMBERS ·• • • • • • • • • • • • • • • • • • • 14
,
iv
I. INTRODUCTION
The interactive income tax preparation system des
cribed herein is a program stored on a disk accessible
through any of F. ~. U.'s computer terminals located on
campus. The system is designed for the .taxpayer who
1
wishes to itemize deductions; it calculates, based on in-
formation provided by the user, the user's 1975 Federal
income tax.
Income tax returns vary greatly in their complexity
but this system caul~ serve nearly all taxpayers, with
different degrees of completeness. The individual must,
before using this system, complete on his own any special
forms that might be necessary for such items as sick pay,
·moving expenses_, etc. However, once the computed informa-
tion is gathered by the user, it can be entered into the
system. The system completely calculates all figures nec
essary for completing Form 1040,and Schedule A (for item
izing deductions), once the necessary groundwork has been
dore by the user.
The system is also useful to the taxpayer who is un
certain whether or not to itemize deductions •. In some case
itemizing deductions can result in a higher tax than taking
the standard deduction would have, and so provision has
been made in the program to determine if the user would
benefit from taking the standard deduction and to inform
him if this is the case.
2
The system might also be useful after a taxpayer has
completed Form 1040, to verify calculations. The numerous '
computations involved in tax return preparation make errors
probable, and a check using this system could save the tax-
payer an unnecessary or inconvenient mistake.
This paper contains a description of the use of the
interactive system, and a program explanation consisting
of a flowchart, list of variable's, and a list of the pur
poses of the program steps, line-by-line. Four app~ndices
contain: Form 1040 a~d Schedule A, terminal printouts of
two sample cases, a complete program listing, and the
tables for gas tax deductions, sales tax deductions, and
tax rates schedules X, Y, and Z, which are those · used to
compute -:f;he tax.
II. USE OF THE INTERACTIVE SYSTEM
The person who wishes to use . this system to prepare
an income tax return should have any pertinent financial
records, especially the information from W-2 forms and any
tax-deductible items. Of course, sample cases may be in
vented right at the terminal. In any case, Form 1040, in
appendix A, is useful for reference.
After the user enters the user i.d. and password, .
three computer directives must be typed:
reuse f(ft04f0011
reuse f(ft06f001) da(*)
wat5 irstax
These identify the terminal as the input/output
device to be used by the program, and direct the compila
tion of t .he program.
The computer will type an introductory paragraph, and
then ask if the user wishes to have a list of the items
which the user needs to supply. If the answer is "yes",
the following list is typed:
wages, tips, salaries, and other employee compensation
income from dividends
dividend exclusion
interest income
adiustments to income see Form 1040, page 2, part 2)
credits _(see Form 1040, page 2, part 4)
other taxes (see Form 1040, page 2, part 5)
total Federal income tax withheld, as per W-2 form ..
1975 estimated tax payments
amount paid with form 4868 (application for extension of time to file tax return)
other payments (see form 1040, page 2, part 6)
insurance premiums for medical care
cost of medicine and drugs
other medical and dental expenses (doctors, dentists, hospitals, glasses, etb.)
real estate taxes
nonbusiness miles driven last year (if you have more than one car, give total mileage. If a car has four cylinders or less, use half its mileage in your figuring.)
s·ales tax paid in purchase of car, boat, or mobile home
personal property tax
any other taxes paid
home mortgage interest expense
other interest expense
total contributions: cash, other, and carryover from previous years
total casudty or theft loss (for each loss,
4
subtract any insurance reimbursement, then you must subtract $100 from your loss to . obtain the amount that can be deducted.)
miscellaneous deductions {alimony, union dues, expenses for child care, expenses for dependent care services)
5
If' the user answers uno", or after the above listing
is typed, the items are then requested one at a time. The
user may round off' to t~e nearest whole dollar (as is allow
ed by the IRS) or not, and must enter "0" if the item is
not applicable. The user is also asked the number of per
sonal exemptions and other exemptions claimed, and the .
filing status (single, married filing joint return, married
filing separate returns, unmarried head of household, or
widow( er) with dependent child) ·.
The computer then lists all the information supplied
by the user, together with a code number for each item. If
the user wishes to make a correction~J he enters first the
code number and then the correct information.
When all corrections have been made, computation
begins. If taxable income is less than $8000, the taxpayer
may be eligible for earned income credit. Eligibility
requirements include the maintenance of a household for
the entire year for one's self and a dependent child, so
that question is asked. Also necessary for the computation
of earned income credit is the amount earned from self-em~
ployment and any sick pay exclusion.
The program then prints a summary of its calculations,
and, if the tax would have been less had the user not
itemized,deductions, a message is printed to that effect.
Two sa~p~~ summaries are given in appendix B; one
illust~ates the earned income credit, and the other is an
examp.le of a much higher income with more deductions.
6
7
III. PROGRAM EXPLANATION
The computer program is written in FORTRAN IV, and
is also accessible through a computer terminal; thus,
editing it to revise it from year to year ~an be done
easily. The complete program listing is contained in appen
dix A. The steps in the program proceed as described in the
previous chapters: the question and answer section, the
summary and correction section, the computation, and the
final summary. Th~ computation follows closely the steps
that a manual preparation of a tax return would take using
Form 1040 and Schedule A (in appendix A). Figure 1 des
cribes in flowchart form the main steps of the program.
The actual computation involved in preparing Form 1040
is straightforward addition and subtraction, except for
computing the medical deduction and earned income credit
and finding the gas tax deduction, sales tax deduction, and
income tax from tables. The algorithm for computing medical
deduction is clearly defined in Schedule A, lines 1 through
10 (in appendix A) so it need not be detailed here. Earned
income credit is a refundable credit to which a taxpayer is
entitled if earned income is less than $8000. Requirements
for eligibility include (1) maintaining a home for the entire
year for one's self and a dependent child, and (2) filing
yes
wri
te
intr
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ucti
o
read
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and
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IC
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etc
. w
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ure
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or
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tax
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9
joint return if married. The procedure for computing this
credit follows the worksheet shown below: 1
1 Amount -~~ wages, salaries, tips
2 . Sick pay exclusion
J Subtract line 2 from line 1
4 Ne~ earnings from self-employment
5 Earned income (add lines 4 and 4. However if line 4 is a loss, subtract line 4 from line).)
6 Adjusted gross income
7 Amount from line 5 or line 6, whichever is large~
8 Enter 10% of line 5 but npt more than $400 If line 7 is $4000 or less, do not complete the rest of this worksheet b~t enter the amount from line 8 on Form 1040, line 21c.
9 Amount from line 7
10 Limitation base
11 Subtract line 10 from line 9
12 Enter 10% of line 11
4,000
13 Earned income credit (subtract line 12 from line 8). Enter here a~d on Form 1040, line 21c.
The sales tax deduction is based on income and family
size, and so the table is entered into the program as a
two-dimensional array. The column selection is determined
!u.s., Department of the ' Treasury, Internal Revenue Service, 1 Instructions for Form 1040 and for Schedules A,B,C,D,E,F,R,and SE Washington, D.C. a Government Print1ng Office, 1975), p. B.
10
by the number of personal exemptions, and the row selection
by adjusted gross income •'
The gasoline tax deduction (found in the gasoline tax
table shown in appendix D) is based on the tax rate for one's
horne state, which is 8¢ in Florida, and the number of non-
business miles driven, which is entered by the user as a
variable. For values from 10,000 to 20,000 miles, the deduc
tion is a linear function of the mileage (divided by 1000
and truncated to an integerS, GTAX = 6.5 x S + 4.7, also
truncated). However the first half of the table is not · t
strictly linear. So the method used to find the deduction
where mileage is less than 10,000 miles is a table look-up.
The tax rate schedules X, Y, and Z are shown in appen
dix D. There are actually four sets of data, and these are
initialized in the program in arrays D1, D2, DJ, and D4 . .
The arrays contain three columns: (1) the upper dollar
figure for one's tax bracket, (2) the base tax for that .
bracket, and (J) the percentage by which the difference
between income and the lower dollar figure for that bracket
is multiplied, the result to be added to the figure in the
second column. This sounds more complicated than it actually
is. If income falls between D(I-1,1) and D(I,l), then the
tax is:
D(I,2) + .01 x D(I,J) x (income - D(I-1,1)) (base tax) + {percentage) x (difference)
For the purpose of further explaining the program and
11
making future changes feasible, tabae 1, on the next page,
contains a list of the variables used in the program and
their mean~g. Immediately following table 1 is table 2, ~ . -
which is a _detailed description of the program listing.
At the time of this writing, the Senate had passed .a
major tax revision bill, and the bill was in conference
committee where differences between it and the House tax
bill were being worked out. 2
Major features of the Senate bill which would affect
t~is system, together with the changes necessary in the pro-
gram, are:
(1) A refundable credit for insulating a house, re
placing electric heat with a heat pump, or installing solar
or geothermal heat. This credit would probably aome after
earned income credit on Form 1040. Its computation could
follow that for earned income credit (after line 40702 and
it would also be added into total taxes paid (line 4660).
{2) A refundable tax credit for child care expenses
of 20% of the cost _(up to $400 for one child and $800 for
two or more). Like the previous item, this is counted as
taxes paid, and would be added to TXPD in line 4460.
{J) The ten pages of tax tables (not included in this
system) are replaced by two pages of tables for persons
2r.Senate Approves Tax'Reform' Bill,"Sentinel Star, 7 August 1976, pp. 1-A, 11-A.
Variable Name
x(1)* x(2)* x{J)* x(4)* x(5)* x(6)·~ x( 7)* x(8)·~ x(9)*
x(10)* x(11)* x(le)* x{1J)i!x(14)* x(15)* x(16)* X ( 1 7) * x(18)* x( 19) * x(20}if-x(21)* x(22)* x(2.3)* x(24)·~ x(26)i~ x(27)* x(28)* x(29){~
TABLE 1
VARIABLE NA~lliS AND DEFINITIONS
-Definition
Income from wages, tips, etc. Income from dividends Dividend exclusion Interest income Other income Adjustments to income Credits Other taxes Total tax withheld Amount paid with form 4868 Other payments Medical insurance Medicine and drugs Other medical expenses Real estate taxes Total mileage driven in 1975 Additional sales tax Personal propert·y tax Any other taxes paid Mortgage interest Other interest Contributions Losses Miscellaneous deductions Filing status code number 1975 estimated tax payments Number of personal exemptions Number of other exemptions Dividend balance = x(2)-x(J) Total income=x(1)+x(JO)+x(4)+x(5) Adjusted gross income~(.31)-x(16)
12
x(JO) x(.31) x(J2) x(JJ One-half of insurance premiums or $1 50, whi ch-
X ( J4/) x(J~) x(Jp) x(JY) GTAX STAX
ever is less Line 4, Schedule A =x(1.3)-.01(x(.32)) Total medical deduction Gas tax deduction Sales tax deduction Used in computing x{J6) Used in computing x{J7)
*Value is supplied by the user. All others are calculated by the computer.
Variable Name
x(J8)
x(J9) x(40)
XT _=BDED ~T·:x( 41) .::.EIC x(42)* x(4J)*
x(44) TAX x(45) BAL TXPD
TOTAL BALDU OVPD
TABLE 1 - Continued
Definition -.-Total tax deduction=x(15)+x(.36)+x(.37)+x(18)
+x(17)+x(19)
1.3
Total interest expense deduction-x(20)+.x(21) · Total deductions=x{J9)+x(J8)+x(22)+x(2J)+x(24) Total exemptions=x(28)+x(29) Personal deductions=750 x XT Taxable income=x(J2)-x(40)-PDED Earned. income credit Sick pay, used in computing EIC Net earnings from self-employment, used in
computing EIC Credit for personal exemptions=JO x x(28) Tax from schedule X, Y, . of Z Balance=TAX-x(44) Same as x(45) Total 1975 income taxes pa~d=x(9)+x(27)+EIC+
x(lO)+x(ll) Total 1975 income .taxes due=x(45)-x(7)+x(8) Balance due=TOTAL-TXPD Overpaid=TXPD-TOTAL
*Value is supplied by the user~ All others are ca~culated . by the computer program.
Line numbers*
110 120-410
420
430
440-480 490-970
980-1640
1650-1940
1950-2040
2050-2090
2100-2980 2990-3000 3030-3180 3210-3410 3420-3730 3750-4070 4090 4100 4110 4120 4150-4630 4640
4650 4660 4710-5310 5320-5540
TABLE 2
EXPLANATION OF PROGRAM LISTING WITH LINE NUMBERS
Function
Dimensions x(45) Initializes D1,D2,D3,D4, the tax rate
Schedules
14
Defines character variable for answer "yes .. or "no"
Initializes gas tax deduction array for 10,000 to 20,000 miles
Initialize~ sales tax deduction array Printsexpla_r.atory paragraph, asks if user
wants list, prints list Requests data from user, reads figures
supplied Writes summary of figures supplied and code
numbers Asks if corrections necessary; reads code
numbers and corrected figures Reminds user to list dividends and/or
interest .in Schedule B if over $400 Format statements Computes adjusted gross income Computes medical deduction Computes gas tax deduction Computes sales tax deduction Computes earned income credit Computes total taxes deduction Computes total interest deduction Computes itemized deductions total Computes taxable income Computes tax from tables Computes tax minus $30 credit for each
exemption Computes total taxes due Computes total taxes paid Write finalsummary Determines if itemizing causes higher tax,
informs user if so
*Line numbers reference program listing in appendix C.
15
with taxable incomes up to $20,000, and 90% of taxpayers can
use them. If this means that those who itemize can use them
(previously itemizers have had to use tax rate Schedules
X, Y, and Z), then the arrays D1, D2, DJ, and D4 must be
replaced, and new algorithms developed for finding the tax
(replacing lines 4150-46)0).
If this last change does, in fact, become law, then
a revision ·of this system would serve far more taxpayers
than the existing one. Another possiblity for expansion of
this system is to allow the user to state that he does not
wish to itemize. If his adjusted gross income is more than
$15,000, he can use tax rate Schedules X, Y, and Z even if
he does not itemize deductions. Thus after subtracting the
standard deduction (which is based on filing status) in
place of the total itemized deduction, the program could
proceed as it presently exists. However, this method would
not be applicable to those who do not itemize and whose
gross income is less than $15,000, as they must use the tax
tables.
APP
END
IX
A:
IRS
FORM
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ess
excl
usio
n $
......
......
......
.. , B
alan
ce .
...
(If
gro
ss d
ivid
en
ds
an
d o
the
r d
istr
ibu
tio
ns
are
ove
r $4
00,
list
in P
art
I o
f S
che
du
le 8
.)
lOc
11
In
tere
st i
nco
me
[
If $
40
0 o
r le
ss,
en
ter
tota
l w
ith
ou
t lis
tin
g i
n S
che
du
le B
J
11
•
If o
ver
$4
00
, e
nte
r to
tal
an
d l
ist
in P
art
II
of
Sch
ed
ule
B
• •
12
In
com
e o
the
r th
an
wa
ge
s,_ d
ivid
en
ds,
an
d i
nte
rest
(fr
om
lin
e 3
6)
• •
• •
• •
12
13
T
ota
l (a
dd
lin
es
9,
lOc,
11
, a
nd
12
) •
• •
• •
• •
• •
• •
• •
• •
• 1
3
14
A
dju
stm
en
ts t
o i
nco
me
(su
ch a
s "s
ick p
ay,"
mo
vin
g e
xpe
nse
s, e
tc.
fro
m l
ine
42
) •
• 1
4
. •
• (I
f le
ss t
han
$8,0
00,
see
Pil
l 8
of I
n·
~-
15
Su~~ctlane14fromllne13(AdJU~edGrosslncome) skK:t
io=n~
s~~~·~=·~m=~~'"=~~·~C~~~~~··~)~·~~l~S~~----~~~
~ .
• • •
II ~
IJ
c ~
cu
... cu
E
>..
FORM
1
04
0,
PAG
E 1
, C
on
tin
ued
If y
ou
do
no
t it
em
ize
de
du
ctio
ns
an
d l
ine
15
is
un
de
r $
15
,00
0,
fin
d t
ax
in T
ab
les
an
d e
nte
r o
n l
ine
16
a •
If y
ou
ite
miz
e d
ed
uct
ion
s o
r lin
e 1
5 i
s $
15
,00
0 o
r m
ore
, g
o t
o l
ine
43
to
fig
ure
ta
x •
CAUT
ION.
If
you
have
une
arne
d in
com
e an
d ca
n be
cla
imed
as
a de
pend
ent
on y
our
pare
nt's
ret
urn,
che
ck h
ere
• D
and
see
pag
e 7
of I
nstru
ctio
ns •
16a
Tax
, ch
eck
if fr
om
: I I
Tax Tab
les
II I Tax
Rat
e S
ched
ule
X,
Y,
or
Z
Sch
ed
ule
D
Sch
edul
e G
l O
R 0
F
orm
47
26
1
6a
b C
red
it f
or
pe
rso
na
l e
xem
pti
on
s (m
ult
iply
lin
e 6
d b
y $
30
) •
c B
ala
nce
(su
btr
act
lin
e 1
6b
fro
m l
ine
16
a)
17
C
red
its (
fro
m l
ine
54
) •
18
B
ala
nce
(su
btr
act
lin
e 1
7 f
rom
lin
e 1
6c)
.
19
O
the
r ta
xes
(fro
m l
ine
63
) •
20
T
ota
l (a
dd
lin
es
18
an
d 1
9)
• •
• •
• •
. .
(atta
ch
Form
s W
-2
or
2la
b
b c 1
7
18
19
20
, ____
___ _
~
Pa
y a
mo
un
t o
n l
ine
23
In
~
~ f
ull w
ith
th
is r
etu
rn.
Wrl
te ~
t'
,c
c E
arne
d in
com
e
cre
dit
c
~ ~
~~:~
!~,:!~~Yn~~=~ra~~ ~
a {!
d
Am
ou
nt
pa
id w
ith
For
m 4
86
8
• d
~ :
:v~e,:.•~e~~c!~
Inte
rna
l ~
l.
'E
0
21
a T
ota
l F
eder
al
mco
me
ta
x W
ithhe
ld
W-2
P to
fro
nt>
(inc
lude
am
ount
allo
wed
as
b 1
97
5
est
ima
ted
ta
x p
aym
en
ts
cred
it fro
m
1974
re
turn
)
~ e
Oth
er
pa
yme
nts
(fr
om
lin
e 6
7)
• e
¥~--
~2_2
__ T_o_
t_a~
l~(a
~d~d
~lin
~e~s
~21~
a~th
~r~o
~ug~
h~e~
>~·~
--~~
~~~~
~~~~~~~~~~~~22~~~-------------+l __
_
~;. Q~~c -
c;:G
2 23 4
If li
ne
20
is la
rge
r th
an
lin
e 2
2,
en
ter
BA
LAN
CE
DU
E I
RS
.
• •
• .
• •
• ~23:
~--
-_
(Che
ck h
ere ~ 0
, If
Form
221
0, F
orm
221
0F,
or s
tate
men
t is
atta
ched
. Se
e pa
ge 8
of
Inst
ruct
ions
.)
If li
ne
22
is
larg
er t
ha
n l
ine
20
, e
nte
r a
mo
un
t O
VE
RP
AID
•
• •
25
A
mo
un
t o
f lin
e 2
4 t
o b
e R
EF
UN
DE
D T
O Y
OU
•
• •
GJ_
!!._
¥;
co 0
26
A
mo
un
t o
f lin
e 2
4 t
o b
e cr
ed-
I ~~
////
////
////
////
//#/
////
////
////
////
////
////
////
////
////
#///
////
//&~
IJ
""
" ~
If a
ll o
f o
verp
aym
en
t (l
ine
24
) Is
to
be
~
...
'1ted
o
19
76
st
' a
t d
ta
-.
~
refu
nd
ed
(lin
e 2
5),
ma
ke n
o e
ntr
y o
n l
ine
26
. ~
~~-----~~~;;;;~n~~~e;;•;m~e~;;x;·~~_J~2~6~L_~~~~------~_l __
_j~~
~~~~
~~~~
~~~~
~~~~
~~~~
~w/.
~~~~
~~~~
~~~~
~~~w
/,~~
~~~~
~0~~
~0~0
~~~~
~v,
~nde
r pe
nalti
es o
f pe
rjury
, I
decl
are
tha~
I
have
exa
min
ed t
his
retu
rn,
incl
udin
g ac
com
pany
ing
sche
dule
s an
d st
atem
ents
, an
d ta
the
bes
t at
my
know
lede
e an
d be
lief
It
Sig
n he
re
ts tr
ue.
corr
ect.
and
com
plet
e.
Dec
lara
tion
of
prep
arer
(ot
her
than
tax
paye
r)
is b
ased
on
all
info
rmat
ion
af w
hich
pr
epar
er h
as a
ny k
now
ledt
t.
Add
rea
(and
ZIP
COd
e)
APP
END
IX
A,
Co
nti
nu
ed:
FORM
1
04
0,
PAG
E 2
Fo
rm
10
40
(1
97
5)
Pag
e 2
(a)
NA
ME
(b
) R
ela
tio
nsh
ip
(c)
Mo
nth
s liv
ed
In
yo
ur
(d)
Old
de
-(e
) A
mo
un
t Y
OU
(f
) A1 m
ou
nt
fur·
~ h
om
e.
If
bo
rn
or
die
d
cen
de
nt
ha
ve
furn
ish
ed
fo
r d
e·
nls
he
d b
y O
TH
ER
S
du
rin
g y
ea
r, w
rite
B o
r D
. n
com
e
of
pe
nd
en
rs
sup
-ln
clu
dln
l d
ep
en
d·
L.Q
) $7
50 o
r m
ore
l po
rt.
If
10
0%
e
nt.
G
)-a
wri
te A
LL
.C
c
0~
$ $
Q)
Q
27
Tot
al n
um
be
r o
f de
pend
ents
lis
ted
in
colu
mn
(a
). E
nte
r he
re a
nd o
n lin
e 6
c •
I .
. .
. .
. .
. .
. . ~
.
. ~
Inco
me
oth
er
than
W
ages
, D
1v1d
ends
, an
d In
tere
st
28
B
usin
ess
inco
me
or
(los
s) (
att
ach
Sch
edul
e C
) •
. .
. .
. .
28
.
. .
. .
. .
. .
29a
Net
gai
n o
r (l
oss
) fr
om
sal
e o
r ex
chan
ge o
f ca
pita
l as
sets
(a
tta
ch S
ched
ule
D)
. .
. .
29a
. .
29
b 5
0%
of
capi
tal
gain
dis
trib
uti
on
s (n
ot
repo
rted
on
Sch
ed
ule
D-s
ee
pag
e 9
of
Inst
ruct
ion
s)
. 2
9b
.
30
N
et
gain
or
(los
s) f
rom
Sup
plem
enta
l S
ched
ule
of
Gai
ns a
nd L
osse
s (a
tta
ch F
orm
47
97
) •
. .
30
--
-3
1a
P
ensi
ons,
an
nu
itie
s, r
ents
, ro
yalti
es,
pa
rtn
ers
hip
s, e
stat
es o
r tr
ust
s, e
tc.
(att
ach
Sch
edul
e E
) •
. 31
a
3lb
Ful
ly t
axab
le p
ensi
ons
and
an
nu
itie
s (n
ot
repo
rted
on
Sch
edul
e E
-se
e p
age
9 o
f In
stru
ctio
ns)
3
1b
.
32
F
arm
inc
ome
or
(lo
ss)
(att
ach
Sch
edul
e F
) 3
2
. .
. .
. .
. .
. .
. .
. .
. .
. 3
3
St
t ·
t f
d (d
oe
s n
ot
acf.p
ly I
f re
fun
d I
s fo
r ye
ar
In w
hic
h y
ou
to
ok
the
)
33
a
e m
com
e ax
re
un
S
sta
nd
ard
e
du
cti
on
-oth
ers
se
e p
ag
e
9 o
f In
stru
ctio
ns
• .
. .
. .
34
A
limo
ny
rece
ived
3
4
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. -
35
O
ther
(st
ate
na
ture
and
so
urc
e-S
ee
pag
e 9
of
Inst
ruct
ion
s) ~
--·---------
----
----
----
----
----
----
----
----
-·
35
·--
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
----
--
36
T
otal
(ad
d lin
es 2
8 t
hro
ug
h 3
5).
En
ter
here
and
on
line
12
.
. .
. .
. .
. .
. -~
36
•
•:F
.Ti•
lll A
dJus
tmen
ts
to
Inco
me
37
"S
ick
pay .
.. (a
tta
ch F
orm
24
40
or
oth
er
requ
ired
sta
tem
en
t) •
.
. .
. .
37
.
. .
. .
. 3
8
Mov
ing
expe
nse
(att
ach
Fon
n 3
90
3)
. .
. 3
8
. .
. .
. .
. .
. .
. .
. .
. .
--
39
E
mpl
oyee
bus
ines
s ex
pens
e (a
tta
ch F
orm
21
06
or
sta
tem
en
t)
. .
. .
39
.
. .
. .
. .
--
-4
0a
P
aym
ents
to
a K
eogh
(H
.R.
10
) re
tire
me
nt
plan
.
. .
. .
. .
. .
. .
. .
. .
. 40
a --
40
b P
aym
ents
to
an
indi
vidu
al r
etir
em
en
t ar
rang
emen
t fr
om
att
ache
d F
orm
532
9, P
art
Ill .
. .
. 4
0b
--
41
For
feite
d in
tere
st p
enal
ty f
or
prem
atur
e w
ith
dra
wa
l-se
e p
age
10
of
Inst
ruct
ion
s .
. .
. .
41
--
-4
2
Tot
al (
add
lines
37
th
rou
gh
41
). E
nter
her
e an
d on
lin
e 1
4 .
. .
. .
. .
. .
. -~
42
FORM
1
04
0,
PAG
E 2
, C
on
tin
ued
M:t
hil
i. T
ax
Com
puta
tion
(Do
no
t us
e th
is p
art
if
you
use
the
Tax
Tab
les
to f
ind
yo
ur
tax) .
43
A
djus
ted
gros
s in
com
e (f
rom
lin
e 1
5)
• .
. .
. .
. .
. .
. .
. .
. .
. .
43
--
44
(a)
If
you
ite
miz
e de
duct
ions
, ch
eck
here
~ 0
and
ente
r to
tal
fro
m S
ched
ule
A,
line
41
and
atta
ch
Sch
edul
e A
.
. .
. .
. .
. .
. .
. .
. .
. .
(b)
If y
ou d
o n
ot i
tem
ize
dedu
ctio
ns a
nd l
ine
15 is
$1
5,0
00
or
mor
e, c
heck
her
e ~ D
and
: .
. 4
4
If b
ox o
n lin
e 2
or
5 is
che
cked
, e
nte
r 1
6%
of
line
15
bu
t n
ot
mor
e th
an $
2,60
0: I
f bo
x --
on l
ine
1 o
r 4
is c
heck
ed,
en
ter
$2,3
00;
if b
ox o
n lin
e 3
is c
heck
ed,
en
ter
$1
,30
0 .
. 4
5
Su
btr
act
lin
e 4
4 f
rom
lin
e 4
3 .
. .
. .
. .
. .
. .
. .
. .
. ~
. .
. .
45
46
M
ulti
ply
to
tal
nu
mb
er
of
exem
ptio
ns c
laim
ed o
n lin
e 7,
by
$7
50
• .
. .
. .
. .
. .
. 4
6
47
T
axab
le i
ncom
e. S
ubtr
act
line
46
fro
m l
ine
45
.
. .
. .
. .
. .
. .
. .
. .
. 4
7
(Fig
ure
you
r ta
x on
th
e a
mo
un
t on
lin
e 4
7 b
y us
ing
Tax
Rat
e S
ched
ule
X,
Y,
or
Z, o
r If
app
licab
le,
the
alte
rnat
ive
tax
fro
m S
che
du
leD
, in
com
e av
erag
ing
from
Sc:
hedu
le G
, o
r m
axi
mu
m t
ax
fro
m F
orm
47
26
.) E
nter
ta
x on
lin
e 1
6a.
lJ
48
Ret
irem
ent
Inco
me
cre
dit
(att
ach
Sch
edul
e R
) •
. .
. .
. .
. .
. .
. .
. .
48
1 4
9
Inve
stm
ent
cre
dit
(att
ach
For
m 3
46
8)
• .
. .
. .
. .
. .
. .
. .
. .
. .
49
~
(.)
50
F
orei
gn t
ax
cre
dit
(att
ach
For
m 1
11
6)
• .
. o
I o
. .
. .
. .
. .
. .
. .
. 5
0
I 51
Co
ntr
ibu
tion
s to
can
dida
tes
for
publ
ic o
ffice
cre
dit..
:.-se
e pa
ge 1
0 o
f In
stru
ctio
ns
. .
. .
51
52
Wor
k In
cent
ive
(WIN
) cr
edit
(att
ach
For
m 4
87
4)
. .
. .
. .
. .
. .
. .
. .
52
53
Pur
chas
e o
f ne
w p
rinc
ipal
res
iden
ce c
red
it (a
ttac
h F
orm
54
05
) •
. .
. .
. .
. .
. 5
3
54 T
otal
(ad
d lin
es 4
8 t
hrou
gh 5
3).
Ent
er h
ere
and
on l
ine
17
•
. .
. .
. .
. .~
54
i 5
5 T
ax f
rom
rec
ompu
ting
prio
r-ye
ar i
nves
tmen
t cr
ed
it (a
ttac
h F
orm
42
55
) •
. .
. .
. .
55
56
Tax
fro
m r
ecom
putin
g pr
ior-
year
Wor
k In
cent
ive
(WIN
) cr
ed
it (a
ttac
h S
ched
ule)
• .
. .
. 5
6
1- ...
57
Min
imu
m t
ax.
Che
ck h
ere ~ D
• If
For
m 4
62
5 i
s at
tach
ed •
.
. .
. .
. .
. .
. 5
7
., 5
8 T
ax o
n pr
emat
ure
dis
trib
utio
ns
fro
m a
ttach
ed F
orm
532
9, P
art
V
• 5
8
.c
. .
. .
. .
. .
0 59
S
elf-
empl
oym
ent
tax
(att
ach
Sch
edul
e S
E)
• .
. .
. .
. .
. .
. .
. .
. .
59
I 60
Soc
ial
secu
rity
ta
x on
tip
Inc
ome
no
t re
port
ed t
o e
mpl
oyer
(at
tach
For
m 4
13
7)
• .
. .
. 6
0
--
61
Unc
olle
cted
em
ploy
ee s
ocia
l se
curi
ty t
ax o
n ti
ps
(fro
m F
orm
s W
-2)
. .
. .
. .
. .
61
62
Exc
ess
cont
ribu
tion
tax
fro
m a
ttach
ed F
orm
532
9, P
art
IV .
. .
. .
. .
. .
. .
62
6
3 T
otal
(ad
d lin
es 5
5 th
roug
h 6
2).
Ent
er h
ere
and
on l
ine
19 .
. .
. .
. .
. . .~
63
. 6
4 E
xces
s FI
CA,
RRTA
. or
F1CA
/RRT
A tax
with
held
(tw
o or
mor
e em
ploy
ers-
see
page
10
of In
stru
ctio
ns) .
. .
. .
64
65
Cre
dit
for
Fede
ral t
ax o
n sp
ecia
l fue
ls,
nonh
llbw
ay g
asol
ine
and
lubr
icat
ing
oil
(atta
ch F
orm
413
6)
• .
. .
. 6
5
66
Cre
dit
fro
m a
Reg
ulat
ed I
nves
tmen
t C
ompa
ny (
atta
ch F
orm
24
39
) .
. .
. .
. .
. .
66
. ---
67
Tot
al (
add
lines
64
thr
ough
66
). E
nter
her
e an
d on
lin
e 21
e .
. .
. .
. .
. .
. -~
67
I
--
-- - -- --
-- - - - - - - -
APPENDIX A -Continued
SCHEDULE A
Medical and Dental Expenses (not compensated or otherwise) (See page 11 of Instructions.)
1 One half (but not more than $150) of in· surance premiums for medical care. (Be sure to include in line 10 below) . .
2 Medicine and drugs . . . . . . . 3 Enter 1% of line 15, Form 1040 . . 4 Subtract line 3 from line 2. Enter differ·
ence (if less than zero, enter zero) . . 5 Enter balance of insurance premiums for
medical care not entered on line 1 . 6 Enter other medical and dental expenses:
a Doctors, dentists, nurses, etc. . . . b Hospitals. . . . . . . . c Other (itemize-include hearing aids,
dentures, eyeglasses, transportation,
etc.) ..,.. -------------·-······-·----·-----··-·----··
·------------------------------------------------------------·------------------------------------------------------------·-------------------------------------------------------------------------------------------------------------------------·------------· -----------------------------------------------·------------------------;:------------------------------------------ ... ----· -----------------------------------------------
7 Total (add lines 4 through Gc) . 8 Enter 3% of line 15, Form 1040
9 Subtract line 8 from line 7 (if less than zero, enter zero) . . . . . .
10 Total (add lines 1 and 9). Enter here and on line 35 . ..
Taxes (See page 11 of Instructions.)
11 State and local income . . . . 12 Real estate . . . . . . . 13 State and local gasoline (see gas tax tables) 14 General sales (see sales tax tables) . 15 Personal property • . . . . . . . 16 Other (itemize) .... ·-·-·--··---·---··--·-· ........ ·------------------------------------------------------------· ·------------------------------------------------------------------------------------------------------------------------17 Total (add lines 11 through 16). Enter
here and on line 36 . .... Interest Expense (See page 12 of Instructions.)
18 Home mortgage . . . . . . . . 19 Other (itemize) .... ......................................
----------------------------------------------------------------------------------------------------------------------------------------------·----------·--------··-----------------· ·-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------20 Total (add lines 18 and 19). Enter here
and on line 37 . . . . . . . . ....
20
by insurance
- -
- ---
- -
--
----
-- -
SCHEDULE A,
Continued
21 I Contributions (See page 12 of Instructions for examples.)
21 a Cash contributions for which you have
receipts, cancelled checks or other
written evidence • • • .
b Other cash contributions. List donees
and amounts. ~ -----------------------------•-----·•--·-------------------------------------------------------------·------·--·----------------. • ------·· ·---·····----.. -------------------·I ------1----------------------------------------------------------------·-----··------------------------·-------------------------------------- , _____ --·-------------------------------------------------------------1------1--
22 Other than cash (see page 12 of instr-uctions for required statement) • • •
23 Carryover from prior years . • •
24 Total contributions (add lines 21a through 23). Enter here and on line 38 . . • ._
Casualty or Theft Loss(es) (See page 13 of Instructions.)
I Note: If you had more than one loss, omit lines 25 through 28
and see page 13 of Instructions for guidance.
25 Loss before insurance reimbursement . --26 Insurance reimbursement . . . . . 27 Subtract line 26 from line 25. Enter dif-
terence (if less than zero, enter zero) . --28 Enter $100 or amount on line 27, which-
ever is sm·aller . . . . . . . 29 Casualty or theft loss (subtract line 28
from Jine 27). Enter here and on line 39 ..... Miscellaneous Deductions (See page 13 of Instructions.)
30 Alimony paid . . --31 Union dues . . 32 Expenses for child and dependent care
services (attach Form 2441) . . .
\_ ~~--~ ~-~~-~~:: ~~~~-:-:::::::::::::::::::::::::::::: --------- --------------------------------------------- .... -----· .. ------------------------------------------------------------- ----------------------------------------------------------------------------------------- --------------------- .. ---------------•- • ---- • • • •• •• •• ------••• ----------••-•• -- •• •• •• •• P•• •••- • • --34 Total (add lines 30 through 33). Enter
here and on line 40 . .....
Summary of Itemized Deductions tl 35 Total medical and dental-line 10 . . --36 Total taxes-line 17 . . . . . . . 37 Total interest-line 20 . . . . . 38 Total contributions-line 24 . . . . -39 Casualty or theft loss(es)-line 29 . . 40 Total miscellaneous-line 34 . . . . 41 Total deductions (add lines 35 through
40). Enter here and on Form 1040, line 44 . . . - . . . . . . ....
APP
END
IX
B:
SAM
PLE
CASE
S
CASE
1
, H
YPO
THET
ICA
L IN
FORM
ATI
ON
EN
TERE
D
INTO
TH
E SY
STEM
ITEM
FI
LIN
G
STA
TUS
PERS
ON
AL
EXEM
PTIO
NS
NUM
BER
OF
OTHE
R EX
EMPT
ION
S IN
COM
E FR
OM
WAG
ES
INCO
ME
FROM
D
IVID
END
S D
IVID
END
EX
CLU
SIO
N
I NT
ERE S
T
I N C 0 t
v1 E
OT
HER
INCO
ME
AD
JUST
MEN
TS
TO
INCO
ME
CR
EDIT
S OT
HER
TAX
ES
_ T_
OIA
L _T
-AX
_ W
ItHH
E-LD
.--
---
ESTI
MA
TED
TA
X PA
YMEN
TS
AMOU
NT
PAID
W
ITH
FO
RM
48
68
OT
HER
PAYM
ENTS
M
EDIC
AL
INSU
RAN
CE
MED
ICIN
E AN
D DR
UGS
OTHE
R M
EDIC
AL
EXPE
NSE
S RE
AL
ESTA
TE
TAX
ES
MIL
ES
dri
ven
In
1
97
5
AD
DIT
ION
AL
SALE
S TA
X PE
RSO
NA
L PR
OPE
RTY
ta
x
ANY
OTHE
R ta
xes
MOR
TGAG
E IN
TER
EST
OTHE
R IN
TER
EST
TOTA
L C
ON
TRIB
UTI
ON
S LO
SSES
M
ISCE
LLA
NEO
US
DED
UCT
ION
S
AMOU
NT
CODE
#
4.
26
3.
2 8
a.
29
· 8
00
0.0
0
1 o.
oo
2 o.
oo
3 o.
oo
4 o.
oo
5 1
00
.00
6
o.oo
7
o.oo
8
--------1-2~9-Q-----
---
-9--
o.oo
2
7
o.oo
10
o.
oo.
11
2
20
.00
12
7
5.0
0
13
10
0.0
0
14
25
0.0
0
15
70
00
.00
16
o.
oo
17
o.oo
18
o.
oo
19
60
0.0
0
20
50
.00
21
4
5.0
0
22
o.oo
23
o.
oo
24
N
N
SAMPLE CASE 1, Continue~
FINAL SUMMARY OF CALCULATIONS
· ·- SUMMARY
FILING STATUS MARRIED FILING JOINT RETURN(TAX IS FROM SCH yO
EXEMPT I ON: PERSONAL 6. OTHER O. TOTAL 6.
- ADJUSTED GROSS INCOME
ITEMIZED DEDUCTIONS: MEDICAL TAXES:GAS(FROM TABLES)
SALES(FROM TABLES) OTHER SALES TAX REAL ESTATE PERSONAL PROPERTY OTHER
TOTAL TAXES DEDUCTION TOTAL INTEREST TOTAL CONTRIBUTION CASUALTY OR THEFT LOSS TOTAL MISCELLANEOUS
TOTAL ITEMIZED DEDUCTIONS
16 7. 00 332.52 120.00
1200.00 o.oo
o.oo
150.00
1819.52 2150.00
250.00 o.oo
2400.00
$750 DEDUCTION FOR EACH EXEMPTION
TAXABLE INCOME(GROSS-DEDUCTIONS
TAX FROM TAX RATE SCHEDULE -$30 FOR EACH PERSONAL EXEMPTION BALANCE OTHER TAXES =TOTAL TAX FOR 1975
TOTAL INCOME TAX WITHHELD ESTIMATED TAX PAYMENTS EARNED INCOME CREDIT AMOUNT PAID WITH FORM 6868 OTHER PAYMENTS TOTAL TAX PAID
Al-.iOUNT OVERPAID
11681.22 180.00
11501.22 o.oo
3500.00 o.oo o.oo o.oo
1548.79
23
50250.00
6769.52 4500.00
38980.48
11451.21
9500.00
13000.00
APP
END
IX
B,
Co
nti
nu
ed
CASE
2
, H
YPO
THET
ICA
L IN
FORM
ATI
ON
EN
TERE
D
INTO
TH
E SY
STEM
HER
E IS
A
SUM
MAR
Y o
f TH
E IN
FORM
ATI
ON
YO
U HA
VE
FUR
NIS
HED
:
item
am
ount
CO
DE
I I
FIL
ING
ST
ATU
S 2.
26
PE
RSO
NA
L EX
EMPT
ION
S 6
. 28
NU
MBE
R OF
OT
HER
EXEM
PTIO
NS
0 •
29
INCO
ME
FROM
W
AGES
50
000.
00
1 IN
COM
E fr
om
DIV
IDEN
DS
750.
00
2 D
IVID
END
EX
CLU
SIO
N
40
0.0
0
3 I N
T E
R E
S T
I N C 0 t
il E
150.
00
4 OT
HER
INCO
ME
o.oo
5
AD
JUST
MEN
TS
TO
INCO
ME
25
0.0
0
6 C
RED
ITS
50
.00
7
OTHE
R TA
XES
o.
oo
8 TO
TAL
TAX
WIT
HH
ELD
9
50
0.0
0
9 ES
TIM
ATE
D
TAX
PAYM
ENTS
35
00.0
0 27
AM
OUNT
PA
ID
WIT
H
FORM
48
68
o.oo
10
OT
HER
PAYM
ENTS
o.
oo
11
MED
ICA
L IN
SURA
NCE
50
0.00
12
M
EDIC
INE
AND
DRUG
S 1
50
.00
13
OT
HER
MED
ICA
L EX
PEN
SES
25
0.0
0
14
REAL
ES
TATE
TA
XES
12
00.0
0 15
M
ILES
D
RIV
EN
IN
1975
25
000.
00
16
AD
DIT
ION
AL
SALE
S TA
X 1
20
.00
17
PE
RSO
NA
L PR
OPE
RTY
TA
X o.
oo
18
ANY
OTHE
R TA
XES
o.
oo
19
MOR
TGAG
E IN
TER
EST
2000
.00
20
OTHE
R IN
TER
EST
150.
00
21
TOTA
L C
ON
TRIB
UTI
ON
S 25
0.00
22
LO
SSES
o.
oo
23
MIS
CELL
AN
EOU
S D
EDU
CTIO
NS
2400
.00
24
~
25 SAMPLE CASE 2, Continued
FINAL SUMMARY OF CALCULATIONS
SUMMA.RY ---
FILING STATUS UNMARRIED HEAD OF HOUSEHOLD(TAX IS FROM SCHED Z)
EXEMPTION: PERSONAL 3. other 0. TOTAL 3.
ADJUSTED GROSS INCOME 7900.00
ITEMIZED DEDUCTIONS: MEDICAL 110.00 TAXES:GAS(FROM TABLES) 48.00
SALES(FROM TABLES) 90.00 OTHER SALES TAX 0.00 REAL ESTATE 250.00
------- P-ERSONAb--PROPERT.Y- ------0.(}0- ----- - - ----OTHER 0.00
TOTAL TAXES DEDUCTION 388.00 TOTAL INTEREST 650.00 TOTAL CONTRIBUTION 45.00 CASUALTY OR THEFT LOSS 0.00 total MISCELLANEOUS 0.00
TOTAL ITEMIZED DEDUCTIONS 1193.00 $750 DEDUCTION FOR EACH EXEMPTION 2250.00
TAXABLE INCOME(GROSS-DEDUCTIONS 4457.00
TAX FROM tax RATE SCHEDULE -$30 for EACH PERSONAL EXEMPTION BALANCE
- OTHER TAXES =TOTAL TAX FOR 1975
TOTAL INCOME tax WITHHELD ESTIMATED TAX PAYMENTS EARNED INCOME CREDIT AMOUNT PAID WITH FORM 6868 OTHER PAYf4ENTS TOTAL TAX PAID
AMOUNT OVERPAID 603.18
746.83 90.00
656.83 o.oo
o.oo 10.00 o.oo o.oo
656.83
1250.00
1260.00
APP
END
IX
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END
IX
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END
IX
C -
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END
IX
C -
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IX
C -
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APP
END
IX
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APP
END
IX
C -
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END
IX
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END
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C -
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APP
END
IX
C -
Con
tinu
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(l2
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APP
END
IX
C -
Con
tinu
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TE
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-
APP
END
IX
C -
Con
tinu
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NA
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STAX=STAX+(ID~l9)*.020STAX+CID~49)*.0l*STAX
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3'
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4
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1
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70
6
APP
END
IX
C -
Con
tinu
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IFC
XL
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TO
6
54
E
IC=
XL
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APP
END
IX
C -
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tinu
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APP
END
IX
C -
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APP
END
IX
C-
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APP
END
IX
C -
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APP
END
IX
C -
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87
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ND
.XC
40
>.G
T.X
(32
>*
,16
) G
O
TO
1 2
01
0
IF<
X(3
2).
GE
.l4
37
S.A
ND
.X(4
0),
GT
.23
00
)GO
TO
2
01
0
WR
ITE
(6t2
05
0)
GO
TO
2
01
0
20
03
IF
<X
C3
2).
LE
.S9
37
.S.A
NO
.X(4
0l.
GT
.95
Q)r
,Q
TO
20
10
IF
<A
BS
(X(3
2)-
70
31
,2S
>.L
T.l
09
3.7
S.A
ND
,X(4
0).
GT
.(X
(32
)*.5
*.1
5))
1
GO
TO
2
01
0
IF(X
(32
).G
E.B
l2S
.AN
O.X
(40
).G
T.l
30
0)
GO
TO
20
10
W
RIT
E(6
t20
50
) 2
01
0
ST
OP
00
00
54
20
10
00
05
43
0
00
00
54
40
0
00
05
45
0
00
00
54
60
0
00
05
47
0
00
00
54
80
0
00
05
49
0
00
00
55
00
I
00
00
55
10
0
00
05
52
0
00
00
55
30
0
00
05
54
0
00
00
55
50
*IR
S,
AP
PE
ND
IX
D:
GAS
A
ND
S
ALE
S
TA
X
TA
BL
ES
AN
D
TA
X
RA
TE
S
CH
ED
ULE
S X
,Y,
AN
D
Z
The
fo
llow
ing
lis
t sh
ows
the
ta
x ra
te o
n a
ga
llon
of
ga
solin
e i
n ea
ch S
tate
bas
ed o
n.
info
rma
tio
n
avai
labl
e on
S
ep
tem
be
r 1,
· 19
75.
Fin
d th
e
rate
fo
r yo
ur
Sta
te.
The
n us
e th
e t
ab
le b
elow
to
fin
d h
ow m
uch
ta
x
Ala
bam
a 7¢
A
lask
a 8
¢
Anz
ona
8¢
,
Ark
ansa
s 8
.5¢
C
alifo
rnia
7¢
C
olor
ado
7¢
C
onne
ctic
ut 1
1
0¢
D
elaw
are
9¢
t2
is~.
.of.
Co
lum
bia
8¢
"f
lori
da 8
¢
Geo
rgia
7.5
¢ H
awai
i 5¢
(a
fte
r M
ay 1
, 8
.5¢
) Id
aho
8.5
¢
Illin
ois
7.5
¢
Indi
ana
8¢
Io
wa·
7¢
K
cmsa
s 7
¢
Ken
tuck
y 9¢
· ~o
uisi
ana
8¢
GA
SO
LIN
E
TA
X TABLEi~
to
de
du
ct
for
the
n
um
be
r o
f m
iles
you
· dr
ove
you
r ca
r. I
f yo
ur
car
had
4 cy
lind
ers
o
r le
ss;
ae
du
ct h
alf
th
e t
ab
le a
mo
un
t.
If"
the
ra
te
for
you
r S
tate
ch
ange
d d
uri
ng
19
75,
find
yo
ur
dedu
ctio
n..
for
the
m
iles
Mai
ne 9
¢
Mar
ylan
d 9
¢
Mas
sach
uset
ts 7
.5¢
(a
fte
r Ju
ne 3
0,
8.5
¢)
Mic
higa
n 9¢
·
Min
neso
ta 7
¢
(aft
er
May
·31,
9¢
) M
issi
ssip
pi 9
¢
Mis
sour
i 7
¢
Mon
tana
2 7
¢
(aft
er
June
30
, 7
.75
¢)
Neb
rask
a 3
8.5
¢
Nev
ada
6~
New
Ham
pshi
re 9
¢
New
Jer
sey
8¢
N
ew M
exic
o 7¢
N
ew Y
ork
8¢
N
ort
h C
arol
ina
9¢
N
ort
h D
akot
a 7¢
you
dro
ve a
t ea
ch
rate
, an
d ad
d th
e t
wo
am
ou
nts
. If
yo
ur
reco
rds
sho
w t
ha
t yo
u pa
id m
ore
th
an
th
e a
mo
un
t sh
own
in t
he
ta
ble
, yo
u ca
n d
ed
uct
the
larg
er a
mo
un
t. ·
1
Ohi
o 7¢
T
enne
ssee
7¢
O
klah
oma
6.5
8¢
T
exas
5¢
Ore
gon
7¢
U
tah
7¢
(aft
er
Sep
t. 3
0,
8¢
) "
Ver
mon
t 9
¢ P
enns
ylva
nia
9¢
V
irgi
nia
9¢
Rho
de I
slan
d 1
8¢
(aft
er
May
31,
10
¢)
Was
hing
ton
9¢
S
outh
Car
olin
a 8
¢
Wes
t V
irgi
nia
8.5
¢
Sou
th
Dak
ota
7¢
Wis
cons
in 7
¢ '(a
fte
r M
arch
30
, 8
¢)
Wyo
min
g 7
¢
1 C
on
ne
ctic
ut,
R
ho
de
Is
lan
d-f
or
10¢
rate
use
2
X
5¢
rate
2
Mo
nta
na
-fo
r g
aso
line
ta
xed
at
7.7
5¢
use
th
e a
vera
ge
of
th.e
7.5
¢ a
nd
8¢
ta
ble
am
ou
nts
lor
th
e m
iles
dri
ve
n
• :t
Ne
bra
ska
-fo
r g
aso
line
ta
xed
at
the
sp
eci
al
rate
of
5.5¢
use
th
e a
vera
ge
of
the
5¢
an
d 6
¢ ta
ble
am
ou
nts
fo
r th
e m
ile
s d
rive
n
" O
reg
on
-pe
nd
ing
re
fere
nd
um
pe
titi
on
.
. .
Ta
x R
ate
T
ax
Ra
te
No
nb
usin
ess
No
nb
usin
ess
I M
iles
Dri
ven
M
iles
Dri
ven
5~
6~
6.58~
7~
7.5~
8~
8.5~
9~
5~'
6~
6.58~
7~
7.5~
8~
8.5~
9~
--
---
---
------
----
-·-
--------
Un
de
r 3
,00
0 ...
....
....
$
8
$1
0
$1
1,
;$1
2
$1
2
$1
3
$1
4
$1
5
10
.00
0 t
o 1
0,9
99
....
...
. $4
3
$5
2
$5
6
$6
1
$6
5
$6
9
$7
4
$7
8
3.0
00
to
3.4
99
...
....
..
13
1
6
17
19
2
0
22
2
3
24
1
1.0
00
to
11
,99
9 ..
....
. 4
8
57
6
2
67
7
1
76
8
1
86
3
,50
0 t
o 3
,99
9 ..
....
...
16
1
9
20
2
2
23
2
5
26
2
8
12
,00
0 t
o 1
2,9
99
....
...
52
6
2
67
7
2
77
8
3
·as
93
4
,00
0 t
o 4
,49
9 ...
....
..
18
21
2
3 2
5
26
2
8
30
3
2
13
,00
0 t
o 1
3.9
99
.. ~ .
...
56
6
7
73
78
8
4
89
9
5
10
0
4,5
00
to
4,9
99
....
....
. 2
0
24
26
2
8
29
31
3
3
35
1
4,0
00
to
14
,99
9 ..
....
. 6
0
72
7
8
84
' 9
0.
96
1
02
1
08
5,0
00
ta
5,4
99·
....
....
. 2
2
26
2
8 3
0
33
3
5
37
3
9
15
,00
0 t
o 1
5,9
99
....
...
64
7
7
83
9
0
96
1
02
1
09
1
15
5
,50
0 t
o 5
,99
9 ..
....
...
24'
2
9 3
1
33
3
6
38
4
0
43
16
,00
0 t
o 1
6,9
99
....
...
68
8
2
89
9
5
10
2
10
9
11
6
12
3
6,0
00
to
6,4
99
....
....
. 2
6 I
31
. 3
4
36
3
9
41
44
4
7
17
,00
0 t
o 1
7,9
99
....
...
72
8
7
94
10
1
10
8
11
6
12
3
13
0
6,5
00
to
6, 9
99
....
....
. 2
8
33
3
6
39
4
2 4
5
47
5
0
18
,00
0 t
o 1
8,9
99
.. : ..
..
76
9
2'
99
1
07
1
15
1
22
1
30
1
38
7
,00
0 t
o 7
,49
9 ..
....
...
30
3
6
39
I 42
4
5
48
51
5
4
19
,00
0 t
o 1
9,9
99
....
...
81
971
105
1
13
1
21
1
29
1
37
1
45
7.5
00
to
7,9
99
....
....
. 3
2
38
4
2
45
4
8
51
54
5
8
20
,00
0 m
ile
s• .
....
....
. 8
3
99
1
07
1
16
1
24
1
32
1
41
1
49
a.
ooo
to 8
,49
9 ..
....
...
34
41
4
4
48
51
5
5
581
61
8,5
00
to
8,9
99
...
....
. 3
6
43
4
7
51
5
4
58
6
1
65
F
or
ove
r 2
0.0
00
m
iles,
u
se
tab
le
am
ou
nts
fo
r to
tal
mile
s d
rive
n.
Fo
r 9
.00
0 t
o 9
.49
9 ...
....
. 3
8
46
5
0
53
5
7
61
6
5
69
9
,50
0 t
o 9
.99
9 ..
....
...
40
I
48
5
2
56
6
0
64
6
9
73
exa
mp
le,
for
25
,00
0 m
iles,
ad
d t
he
de
du
ctio
n f
or
5,0
00
to
th
e d
ed
uct
ion
fo
r -
20
,00
0 m
iles.
975
Inst
ruct
ion
s fo
r Fo
rm 1
04
0,
p.
12
.
APP
END
IX
D,
Co
nti
nu
ed
PAR
TIA
L SA
LES
TAX
TAB
LES*
I
1975
Opt
iona
l S
tate
S
ales
T
ax
Tab
les
If ,o
u Ite
miz
e yo
ur d
educ
tions
on
Sche
dule
A,
you
can
use
I A
lab
ama
2 A
rtzo
na 3
·.
Ark
ansa
s 2
Cal
ifo
rnia
6
\ th
•e t
able
s to
det
erm
ine
the
eene
ral
sale
s ta
x to
ent
er o
n In
com
e 1
1 Fa
mily
siz
e (p
erso
ns)
Fam
ily s
ize
(per
song
Fa
mily
. siz
e (p
erso
ns)
Fam
ily s
ize
(per
sons
) lin
e 14
. If
your
rec
ords
sh
ow t
hat
you
paid
m
ore
than
th
e am
ount
sho
wn
you
can
dedu
ct t
he l
aree
r am
ount
. Th
e sa
les
Ove
r Y
lr
Ove
r O
ver
tax
p1id
on
the
purc
hase
of
an a
utom
obile
may
be
adde
d to
1
2 3&
4 5
5 1
2 3
4 5
5 1
2 3&
4 5
5 1&
2 3&
4 5
5 th
e ta
ble
amou
nt e
xcep
t In
Ver
mon
t an
d W
est
Vlr&
inia
whe
re
Und~ $
3,00
0 ___
~--
$51
$61
$73
$79
$79
$51
$67
$70
$84
$84
$85
$38
$45
$54
$58
$59
$51
$61
$68
$68
the
dedu
ctio
n Is
allo
wed
at
the
th
ree
perc
ent
eene
ral
sale
s ta
x ra
te.
$3,0
00-$
3,99
9 ___
__
62
76
90
98 1
00
63
82
86 1
00 1
01 1
05
47
56
67
73
74
-66
78
87
87
$4
,000
-$4,
999 _
____
72
90
105
116
118
73
95
101
114
118
123
54
66
78
86
88
80
93
10
4 10
4 If
~ur
Inco
me
was
m
ore
than
$1
9,99
9 bu
t le
ss
than
$S
,OQ
0-$5
,999 .
.. --
82 1
02 1
19 1
32 1
36
82 1
07 1
15 1
27 1
34 1
40
61
76
88
98 1
01
93
107
120
120
$100
, 00
, co
mpu
te y
our
dedu
ctio
n 1
1 f
ollo
ws:
$6
,000
-$6,
999 _
____
, 9
0 11
4 13
2 14
7 15
2 91
118
127
139
149
156
67
85
98
110
114
10
6 12
1 13
5 13
6 $7
,000
-$7 ,
999 _
____
98
125
144
161
168
99
128
139
150
163
171
73
93
108
121
126
11
8 13
4 14
9 15
2 St
ep 1--f~ t
he f
irst
$19
,999
, fin
d th
e am
ount
for
you
r $8
,000
-$8,
999 .
. ---
106
136
156
175
183
107
138
151
161
176
185
79 1
01 1
17 1
31 1
37
130
147
163
167
fa
lly s
ize
In th
l ta
ble
for
your
Sta
te.
$9,0
00-$
9,99
9 __ -
--11
3 14
6 16
7 18
8 19
8 i1
4 14
7 16
2 17
1 18
9 19
9 84
109
125
141
141
14
1 15
9 17
6 18
1 St
ep 2
-Fo
r ta
ch
$1,0
00
or
frac
tion
of
It of
In
com
e $1
0,00
0-$1
0,99
9 ___
12
0 15
6 17
8 20
1 21
2 12
1 15
6 17
2 18
0 20
1 21
2 89
116
133
151
151
15
2 17
1 18
9 l9
5 o
nr
$19,
999
but
less
tha
n $5
0,00
0, a
dd
2 pe
r-$1
1,00
0-$1
1,99
9 ___
12
7 16
5 18
8 21
3 22
6 12
8 16
5 18
2 18
9 21
3 22
5 94
123
141
160
168
16
3 18
3 20
2 20
9 ce
nt
of
the
amou
nt
you
dete
rmin
ed
in
Step
1,
$1
2,00
0-$1
2 ,99
9 ....
13
3 17
4 19
8 22
5 23
9 13
4 17
4 19
2 19
7 22
4 23
7 99
130
149
169
178
17
4 19
4 21
4 22
2 ab
ove.
$1
3,00
0-$1
3,99
9 •. -
139
183
208
236
252
140
182
201
205
235
249
104
137
156
178
188
184
205
226
235
Step
3-f
or
•ch
$1
,000
or
fr
ictio
n of
It
of
Inco
me
$14,
000-
$14
,999
__ -
145
192
218
247
265
146
190
210
213
246
261
109
144
163.
186
198
19
4 21
6 23
8 24
8 ow
er
$49,
999,
bu
t le
ss
than
$1
00,0
00,
add
1 $1
5,00
0-$1
5,99
9 ___
15
1 20
1 22
7 25
8 27
7 15
2 19
7 21
9 22
1 25
6 27
2 11
3 15
1 17
0 19
4 20
7 20
4 22
7 24
9 26
0 pe
runt
of
the
amou
nt y
ou d
eter
min
ed I
n St
ep 1
, $1
6,00
0-$1
6,99
9 ___
15
7 20
9 23
6 26
9 28
9 15
8 20
4 22
8 22
9 26
6 28
3 11
7 15
7 17
1 20
2 21
6 21
4 23
8 26
0 27
2 ab
ove.
$1
7,00
0-$1
7 ,9
99 ..
. 16
2 21
7 24
5 28
0 30
1 16
4 21
1 23
7 23
7 27
6 29
4 12
1 16
3 18
4 21
0 22
5 22
4 24
8 27
1.
284
If y
our
Inco
me
was
$10
0,00
0 or
m
ore,
yo
ur d
educ
tion
ts·
$18,
000-
$18,
999 .
.•
167
225
253
290
313
169
218
245
245
286
305
125
169
190
218
234
233
258
282
296
210
perc
ent
of t
he a
mou
nt
dete
rmin
ed
in S
tep
1, a
bove
. $1
9,00
0-$1
9.99
9 ...
17
2 23
3 26
1 30
0 32
4 17
4 22
5 25
3 25
3 29
5 31
5 12
9 17
5 19
6 22
6 24
2 24
2 26
8 29
3 30
8
. C
olo
rad
o 3
C
on
nec
ticu
t D
lst.
of
Co
lum
bia
.
Flo
rida
G
eora
la1
H
awai
i
Inco
me
1 Fa
mily
siz
e (p
erso
ns)
Fam
ily s
ize
(per
sons
) fa
mily
siz
e (p
trio
ng
Fa
mily
siz
e (p
erso
ns)
Fam
ily s
ize
(per
song
fa
mily
siz
e (p
erso
"8
Ove
r·
Ove
r .
ver
Ove
r Y
tr
Ytr
1
2 l_
4 •
5 5
1&2
3&4
5 5
l 2
3&4
s s
1&2
3&4
5 5
1 2
3&4
5 5
1 2
3&4
5 5
Und
er $
3,00
0 ___
____
____
$3
5 $4
8 $4
9 $5
9 $5
9 $6
0 $4
3 $5
0 $5
9 $5
9 $4
1 $5
0 $6
2 $6
7 $6
7 $3
0 $4
0 $4
4 $4
4 $4
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9 $5
9 $6
5 $6
5 $6
9 $1
7 $9
1 $1
01
$101
ft·~·999
·--·
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--44
5
I 61
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75
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76
49
63
11
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83
40
51
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56
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61
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80
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85
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111
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-$4,9
99 __
____
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12
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88
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62
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76
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10
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45
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00-$
6,99
9 .. -
----
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64
84
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100
107
112
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109
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95
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128
68
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89
89
72
91
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120
123
148
159
178
111
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()()...
.$7 ·"
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100
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137
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74
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193
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230
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192
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244
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287
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195
210
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236
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162
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300
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163
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191
206
222
239
250
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16
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6 $1
7.00
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----
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201
214
228
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262
277
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8 $1
1,00
0-$1
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____
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2 23
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3 29
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21
190
212
246
265
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0-$1
9,
····--
·-12
6 16
1 18
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0 26
1 28
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4 27
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235
259
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272
302
339
362
*IR
S,
Inst
ructi
on
s fo
r or
m
10
40
, p
. 37
.
47
APPENDIX D, Continued
1975 TAX RATE SCHEDULES*
*IRS,Instructions for Form 1040, p. J5.
48
TAX RATE SCHEDULES, Continued
SCHEDULE X-Single Taxpayers Not Qualifying -for Rates in Schedule Y or Z
Use this schedule if you checked the box on Form 1040, fine 1-
If the amount on Enter on Form .1040, Form 1040, line 47, is: line 16a: Not over $500 .... 1~% of the amount on fine 47.
' of the But not amount
Over- over- over-
$500 $1,000 $70+15% $500
$1,000 $1,500 $145+16% $1,000 ..
. $1,500 $2,000 $225+1-7% $1,500
$2,000 $4,000 $310+19% $2,000
$4,000 . $6,000 $690+21% $4,000
$6,000 $8,000 - $1,110+24% $6,000
$8,000 $10,000 $1,590+25% $8,000
$10,000 $12,000 $2,090+27% $10,000
$12,000 $14,000 $2,630+29% . $12,000
$14,000 $16,000 $3,210+31% $14,000
$16,000 $18,000 $3,830+34% $16,000
$18,000 $20,000 $4,510+3~% $18,~
$20,000 $22,000 $5,230+38% $20,000
$22,000 $26,000 $5,990+40% $22,000
$26,000 $32,000 $7,590+45% $26,000
. $32,000 $38,000 $10,290+50% $32,000
$38,000 $44,000 $13,290+55% $38,000
$44,000 $50,000 $16,590+60% $44,000
$50,000 $60,000 $20,190+62% $50,000
$60,000 $70,000 $26,390+64% $60,000
$70,000 $80,000 $32,790+66% $70,000
$80,000 $90,000 $39,390+68% $80,000
$90,000 $"100,000 $46,190+69% $90,000
. $100,000 ·····--···· $53,D90+70% $100,000 1
SCHEDULE Z-Unmarried (or legally separated) Taxpayers Who Qualify as Heads of Household (See page 5)
Use this schedule if you checked the box on Form 1040, line .4-
If the amount on Enter on Form 1040, Form 1040, line 47, is: line 16a: Not over $1,000 .. 14% ofthe amount on line 47.
of the But not amount
Over- over- over-
$1,000 $2,000 $140+16% $1,000 $2,000 $4,000 $300+18% $2,000 $4,000 $6,000 $660+19% $4,000 $6,000 $8,000 $1,040+22% $6,000 $8,000 $10,000 $1,480+23% $8,000 $10,000 $12,000 $1,940+25% $10,000 $12,000 $14,000 $2,440+27% $12,000 $14,000 $16,000 $2,980+28% $14,000 $16,000 $18,000 $3,540+31% $16,000 $18,000 $20,000 $4,160+32% $18,000 $20,000 $22,000 $4,800+35% $20,000 $22,000 $24,000 $5,500+36% $22,000 $24,000 $26,000 $6,220+38% $24,000 $26,000 $28,000 $6,980+41% $26,000 $28,000 $32,000 $7,800+42% $28,000 $32,000 $36,000 $9,480+45% $32,000 $36,000 $38,000 $11,280.+48% $36,000 $38,000 $40,000 $12,240+51% $38,000 $40,000 $44,000 $13,260+52% $40,000 $44,000 $50,000 $15,340+55% $44,000 $50,000 $52,000 $18,640+56% $50,000 $52,000 $64,000 $19,760+58% $52,000 $64,000 $70,000 $26,720+59% $64,000 $70,000 $76,000 $30,260+61% $70,000 $76,000 $80,000 $33,920+62% $76,000 $80,000 $88,000 $36,400+63% $80,000 $88,000 $100,000 . $41,440+64% $88,000 $100,000 $120,000 $49,120+66% $100,000
$1~0.000 $140,000 $62,320+67% $120,000 $140,000 $160,000 $75,720+68% $140,000 $160,000 $180,000 $89,320+~9% $160,000
$180,000 --··· --~· -$103,120+70% $180,000
49
BIBLIOGRAPHY
Cress, Paul; Dirksen, Paul; and Graham, Wesley J. FORTRAN
IV with WATFOR and WATFIV. Englewood Cliffs, N.J. :
Prentice-Hall, Inc., 1970.
"Senate Approves Tax 'Reform~ Bill." Sentinel-Star,
7 August 1976, pp. A-1, A-11.
u.s., Department of the Treasury, Internal Reveue Service
1975 Instructions for Form 1040 and Schedules A, B,
C, D, E, F, R, and SE. Washington, D.C.: Government
Printing Office, 1975.
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