1973 INDIVIDUAL PUBLIC USE TAX FILE Codes: 1. RESERVED 2. CSAMP 3. RESERVED 4. RESERVED 5. RESERVED 6. RESERVED 7. RESERVED 8. TXRT 9. RESERVED 10. OTITRT 11. RESERVED 12. CAPTRT 13. RESERVED 14. OTUPRT 15. RESERVED 16. RESERVED 17. RESERVED 18. RESERVED 19. RESERVED 20. DEPENDX 21. RESERVED 22. TOTEX 23. RESERVED 24. OTHERX 25. RESERVED 26. MARS 27. TXNT 28. FDED 29. SCHED 30. FLPD 31. TXST 32. FORM 33. TXPYRX 34. AGEX 35. BLINDX 36. RESERVED 37. DEPINC 38. RESERVED 39. RESERVED 40. RESERVED 41. RESERVED 42. RESERVED 43. RESERVED 44. RESERVED 45. RESERVED 46. RESERVED 47. RESERVED 48. RESERVED 49. RESERVED 50. RESERVED 1973 INDIVIDUAL PUBLIC USE TAX FILE Fields: 1. TAXPAYER EXEMPTIONS 2. AGE EXEMPTIONS 3. BLIND EXEMPTIONS 4. DEPENDENT EXEMPTIONS 5. TOTAL EXEMPTIONS 6. WAGES, SALARIES, ETC DIVIDENDS 7. TOTAL BEFORE EXCLUSION 8. BALANCE IN AGI 9. GROSS DIVIDENDS 10. INTEREST 11. AGI OR DEFICIT 12. INCOME TAX BEFORE CREDITS 13. INCOME TAX AFTER CREDITS 14. INCOME TAX WITHHELD 15. 1973 ESTIMATED TAX PAYMENTS 16. AMOUNT PAID WITH FORM 4868 17. BALANCE DUE OVERPAYMENTS 18. REFUNDED 19. CREDITED TO 1974 EST. TAX 20. TAX PAID WITH RETURN 21. BUSINESS INCOME OR LOSS 22. SUPPLEMENTAL SCHEDULE NET GAIN OR LOSS 23. FARM INCOME OR LOSS 24. FULLY TAXABLE PENSIONS AND ANNUITIES 25. CAPITAL GAIN DISTRIBUTION 26. STATE INCOME TAX REFUNDS 27. ALIMONY 28. OTHER INCOME OR LOSS STATUTORY ADJUSTMENTS 29. SICK PAY 30. MOVING EXPENSE 31. EMPLOYEE BUSINESS EXPENSE 32. PAYMENTS TO A RETIREMENT PLAN 33. INCOME SUBJECT TO TAX 34. TOTAL DEDUCTIONS 35. TAXABLE INCOME CREDITS 36. RETIREMENT INCOME 37. INVESTMENT 38. FOREIGN TAX 39. CONTRIBUTIONS TO CANDIDATES 40. WORK INCENTIVE PROGRAM 41. OTHER TAX CREDITS OTHER TAXES 42. SELF EMPLOYMENT 43. RECOMPUTED 44. RECOMPUTED PRIOR-YEAR WIN 45. MINIMUM TAX 46. TAX ON TIPS UNCOLLECTED TAX 47. OTHER OTHER PAYMENTS 48. EXCESS FICA WITHHELD 49. CREDIT FOR FEDERAL TAX ON GASOLINE 50. CREDIT FROM REGULATED INVEST, CO. 51. TOTAL 52. TAX SAVINGS 53. ADDITIONAL TAX SAVING DUE TO ALTERNATIVE TAX MEDICAL AND DENTAL EXPENSES 54. ONE-HALF INSURANCE PREMIUM 55. MEDICINE AND DRUGS 56. MEDICINE AND DRUGS IN EXCESS OF ONE PERCENT 57. BALANCE OF INSURANCE PREMIUMS 58. DOCTORS, DENTISTS, ETC 59. HOSPITALS 60. TOTAL MED. AND DENTAL EXPENSES 61. MED. AND DENT. EXPS. IN EXCESS OF 3 PERCENT 62. TOTAL (AFTER INCOME LIMITATION) TAXES 63. STATE AND LOCAL TAXES 64. REAL ESTATE 65. STATE AND LOCAL GASOLINE 66. GENERAL SALES 67. PERSONAL PROPERTY 68. TOTAL INTEREST 69. HOME MORTGAGE 70. TOTAL CONTRIBUTIONS 71. CASH 72. OTHER 73. TOTAL 74. NET CASUALTY OR THEFT LOSS MISCELLANEOUS DEDUCTIONS 75. ALIMONY PAID 76. UNION DUES 77. CHILD AND DEPENDENT CARE 78. POLITICAL CONTRIBUTIONS 79. TAX RETURN PREP. FEES 80. TOTAL 81. PRE-1970/POST-1969 SHORT-TERM CAPITAL LOSS CARRYOVER 82. NET SHORT-TERM GAIN AFTER CARRYOVER 83. NET LONG-TERM GAIN IN EXCESS OF SHORT-TERM LOSS 84. NET SHORT-TERM LOSS AFTER CARRYOVER LONG-TERM GAINS OR LOSSES 85. PRE-1970 L-T CAPITAL LOSS CARRYOVER 86. POST-1969 L-T CAPITAL LOSS CARRYOVER 87. NET L-T GAINS AFTER CARRYOVER 88. NET L-T LOSS AFTER CARRYOVER 89. NET CAPITAL GAIN OR LOSS 90. LONG-TERM GAIN FROM INSTALLMENT SALES 91. CAPITAL GAINS TAXED AT UPPER RATE 92. CAPITAL GAINS - TAX GENERATED AT UPPER RATE 93. PENSIONS AND ANNUITIES (TAXABLE PORTION) RENT 94. TOTAL 95. DEPRECIATION 96. NET INCOME OR LOSS ROYALTIES 97. TOTAL 98. DEPLETION 99. NET INCOME OR LOSS PARTNERSHIP 100. TOTAL INCOME 101. TOTAL LOSS 102. NET INCOME OR LOSS ESTATE OR TRUST 103. TOTAL INCOME 104. TOTAL LOSS 105. NET INCOME OR LOSS SMALL BUSINESS CORPORATION 106. TOTAL INCOME 107. TOTAL LOSS 108. NET INCOME OR LOSS TAX PREFERENCES 109. ACCEL. DEPR. LOW-INCOME RENTAL 110. ACCEL. DEPR. OTHER REAL PROPERTY 111. ACCEL. DEPR. PERSONAL PROPERTY 112. AMORTIZATION 113. STOCK OPTIONS 114. RESERVES FOR BAD DEBTS 115. DEPLETION 116. CAPITAL GAINS 117. TOTAL TAX PREFERENCES 118. TYPE NOT REPORTED 119. RECOMPUTED TAX PREF. INCOME COMP. OF MINIMUM TAX 120. TAX PREF. INCOME LESS EXCLUSION 121. TAX CARRYOVER FROM PR. YEAR 122. TAX PREF. INCOME SUB. TO TAX 123. TENTATIVE TAX ON PREFERENCES 124. 1973 NET OPERATING LOSS CARRYOVER 125. NET TENTATIVE TAX ON PREFERENCES 126. MIN. TAX DEFERRED FROM PRIOR YEAR(S) 127. TENT. TAX FOR TAX PREF. BEF. CREDITS 128. UNUSED RETIREMENT INC. CREDIT 129. MINIMUM TAX AFTER ADJUSTMENTS 130. UNUSED CREDIT FOR POL. CONTRIBUTIONS COMPUTATION OF MAXIMUM TAX 131. EARNED INCOME 132. EARNED NET INCOME 133. TAX PREF. IN EXCESS OF $30,000 134. ADJUSTED EARNED TAX. INCOME 135. EARNED TAXABLE INCOME 136. UNEARNED TAXABLE INCOME 137. OTHER TAXABLE INCOME 138. EARNED TAX. INCOME SUB. TO REG. RATE 139. EARNED TAX. INCOME TO MAX. RATES 140. TAX BEF. CR. GEN. AT REG. RATE ON OTHER TAX. INC. 141. TAX BEF. CR. GEN. AT REG. RATE ON EARNED TAX. INC. 142. OTHER TAX. INC. SUB. TO REG. RATES 143. ORDINARY INC. SUB. TO REG. RATES INVESTMENT INTEREST EXPENSE DEDUCTION 144. TOTAL NON-BUSINESS DEDUCTIBLE INT. 145. MAX. ALLOW. DEDUCTION (NONBUSINESS) 146. DEDUCTION CARRYOVER TO 1974 147. EXPENSE CARRYOVER TO 1973 148. EXPENSE CARRYOVER TO 1974 149. INCOME SUBJECT TO TAX AT REGULAR RATES 150. INCOME TAX WITHHELD ON FORM W2-P 151. RESERVED 152. RESERVED 153. RESERVED 154. RESERVED 155. RESERVED 156. WEIGHT 1973 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF CODES IN TAPE FILE Codes: 2. CSAMP 8. TXRT - TAX RATE - THE HIGHEST TAX RATE APPLICABLE TO INCOME SUBJECT TO TAX. MARGINAL TAX RATE .........................0, 14-70 10. OTITRT - ORDINARY TAXABLE INCOME, LOWER RATE - ON RETURNS USING THE MAXIMUM (OR MAXIMUM/ALTERNATIVE) TAX COMPUTATION, THE LOWEST RATE APPLICABLE TO ORDINARY INCOME SUBJECT TO REGULAR RATES. ORDINARY TAXABLE INCOME LOWER RATE .......0, 51-70 12. CAPTRT - CAPITOL GAINS, LOWER RATE -- ON RETURNS USING THE ALTERNATIVE (OR MAXIMUM/ALTERNATIVE) TAX COMPUTATION, THE LOWEST RATE APPLICABLE TO "CAPITAL GAINS TAXED AT UPPER RATES. CAPITAL GAINS LOWER RATE ....................0, 36-70 14. OTUPRT - ORDINARY TAXABLE INCOME, UPPER USING THE ALTERNATIVE (OR MAXIMUM/ALTERNATIVE) TAX COMPUTATION, THE HIGHEST TAX RATE APPLICABLE TO BALANCE FOR PARTIAL TAX. ORDINARY TAXABLE INCOME, UPPER RATE ..........0, 14-70 20. DEPENDX -- DEPENDENT EXEMPTIONS - CODED FROM THE NUMBER OF DEPENDENTS SHOWN ON LINES 6C AND 6D, PAGE 1 OF FORM 1040. DEPENDENT EXEMPTIONS ...................................00-99 22. TOTEX -- TOTAL EXEMPTIONS - CODED FROM NUMBER OF EXEMPTIONS AS SHOWN ON LINE 7, PAGE 1 OF FORM 1040. TOTAL EXEMPTIONS ........................................01-99 24. OTHER -- EXEMPTIONS OTHER THAN AGE OR BLINDNESS - COMPUTED FROM TOTAL EXEMPTIONS, LINE 7, PAGE 1 OF FORM 1040 LESS LINES 6A AND 6B, "65 AND OVER" AND "BLIND," PAGE 1 OF FORM 1040. EXEMPTIONS OTHER THAN AGE OR BLINDNESS ..................01-99 26. MARS -- MARITAL STATUS - CODED FROM "FILING STATUS," LINES 1- 5, PAGE 1 OF FORM 1040. MARITAL STATUS SINGLE .....................1 JOINT ......................2 SEPARATE ...................3 HEAD OF HOUSEHOLD ..........4 SURVIVING SPOUSE ...........5 27. TXNT -- TAXABLE-NONTAXABLE - CODED ACCORDING TO PRESENCE OR ABSENCE OF AN AMOUNT IN EITHER FIELD 13 (TAX AFTER CREDITS), OR FIELD 45 (MINIMUM TAX). TAXABLE/NONTAXABLE TAXABLE RETURNS ..........1 NONTAXABLE RETURNS .......2 28. FDED -- FORM OF DEDUCTION - CODED ACCORDING TO TYPE OF DEDUCTION USED IN COMPUTATION OF TAXABLE INCOME. FORM OF DEDUCTION ITEMIZED ..................1 ITEMIZED WITH NO DETAIL ...2 PERCENTAGE STANDARD .......3 LOW INCOME ALLOWANCE ......4 NO AGI ....................5 29. SCHED -- SCHEDULE - INDICATES TYPE OF TAX SCHEDULE A TAXPAYER IS ELIGIBLE TO USE. SCHEDULE SINGLE ........................1 (X) JOINT AND SURVIVING SPOUSE ....2 (Y1) SEPARATE ......................3 (Y2) HEAD OF HOUSEHOLD .............4 (Z) 30. FLPD -- FILING PERIOD - CODED FOR FULL OR PART YEAR AS SHOWN ON TOP LINES OF PAGE 1 OF FORM 1040. FILING PERIOD - TAX YEAR BEGINNING: BEFORE JANUARY 1, 1971 .........................1 JANUARY 1 - DECEMBER 31, 1971 ..................2 JANUARY 1 - DECEMBER 31, 1972 ..................3 ON JANUARY 1, 1973 .............................4 AFTER JANUARY 1, 1973 ..........................5 31. TXST -- TAX STATUS - INDICATES TYPES OF TAX COMPUTATION USED. TAX STATUS NON-COMPUTED WITH TAXABLE INCOME..................1 REGULAR WITH NO TAXABLE INCOME ...................2 NORMAL TAX REGULAR ...............................3 INCOME AVERAGING .................................4 ALTERNATIVE TAX (REGULAR) ........................5 MAXIMUM TAX (REGULAR).............................6 MAXIMUM TAX (ALTERNATIVE) ........................7 MINIMUM TAX ONLY .................................8 NON-COMPUTED WITH NO TAXABLE INCOME ..............9 1/ COMPUTATIONS PERFORMED BY IRS HAVE BEEN ENTERED INTO THE APPROPRIATE FIELDS. 32. FORM -- FORM - CODED FROM THE TYPE OF INDIVIDUAL INCOME TAX RETURN FILED BY TAXPAYER. TYPE OF RETURN FILED 1040 RETURN ........................................1 1040A RETURN .......................................2 33. TXPYRX -- TAXPAYER EXEMPTION - CODED FROM "REGULAR ," LINES 6A AND 6B, PAGE 1 OF FORM 1040. TAXPAYER EXEMPTION ONE EXEMPTION .........................................1 TWO EXEMPTIONS ........................................2 34. AGEX -- AGE EXEMPTION - CODED FROM "65 OR OVER," LINES 6A AND 6B, PAGE 1 OF FORM 1040. AGE EXEMPTION ONE EXEMPTION .........................................1 TWO EXEMPTION .........................................2 35. BLINDX -- BLIND EXEMPTION - CODED FROM "BLIND," LINES 6A AND 6B, PAGE 1 OF FORM 1040. BLIND EXEMPTION ONE EXEMPTION............................................1 TWO EXEMPTION............................................2 37. DEPINC -- DEPENDENT WITH UNEARNED INCOME -- CODED FROM RESPONSE TO STATEMENT ON MIDDLE OF PAGE 1, FORM 1040. DEPENDENT WITH UNEARNED INCOME BOX CHECKED ................................1 BOX NOT CHECKED ............................2 (INCLUDES PRIOR -YEAR RETURNS) 1973 INDIVIDUAL PUBLIC USE TAX FILE EXPLANATION OF FIELDS IN TAPE FILE (REFERENCES ARE TO 1973 FORM 1040; REFERENCES ALSO APPLY TO THE CORRESPONDING 1973 FORM 1040A LINES) Fields: 1. TAXPAYER EXEMPTIONS - LINES 6A AND 6B, "REGULAR," FORM 1040. 2. AGE EXEMPTIONS - LINES 6A AND 6B, "65 AND OVER." FORM 1040. 3. BLIND EXEMPTIONS - LINES 6A AND 6B, "BLIND," FORM 1040. 4. DEPENDENT EXEMPTIONS - THE SUM OF LINES 6C AND 6D, FORM 1040. 5. TOTAL EXEMPTIONS - LINE 7, FORM 1040. 6. WAGES, SALARIES, ETC. - LINE 9, FORM 1040. 7. TOTAL DIVIDENDS BEFORE EXCLUSION - LINE 10A, FORM 1040. 8. DIVIDENDS IN AGI - LINE 10C, FORM 1040. 9. GROSS DIVIDENDS - LINE 10D, FORM 1040. 10. INTEREST INCOME - LINE 12, FORM 1040. 11. ADJUSTED GROSS INCOME OR DEFICIT - LINE 15, IF POSITIVE OR NEGATIVE, FORM 1040. 12. INCOME TAX BEFORE CREDITS - LINE 16, FORM 1040. 13. INCOME TAX AFTER CREDITS - LINE 18, FORM 1040. 14. INCOME TAX WITHHELD - LINE 21A, FORM 1040. 15. 1973 ESTIMATED TAX PAYMENTS - LINE 21B, FORM 1040. 16. AMOUNT PAID WITH FORM 4868 - LINE 21C, FORM 1040. 17. BALANCE DUE - LINE 23, FORM 1040. 18. OVERPAYMENT: REFUNDED - LINE 25, FORM 1040. 19. OVERPAYMENT: CREDITED TO 1974 ESTIMATED TAX - LINE 26, FORM 1040. 20. TAX PAID WITH RETURN - AMOUNT SUBMITTED WITH RETURN 21. BUSINESS INCOME/LOSS - LINE 28, IF POSITIVE OR NEGATIVE, FORM 1040. 22. SUPPLEMENTAL SCHEDULE NET GAIN/NET LOSS - LINE 30, IF POSITIVE OR NEGATIVE, FORM 1040. 23. FARM INCOME/LOSS - LINE 32, IF POSITIVE OR NEGATIVE, FORM 1040. 24. FULLY TAXABLE PENSIONS AND ANNUITIES - LINE 33, FORM 1040. 25. CAPITAL GAIN DISTRIBUTION - LINE 34, FORM 1040. THIS FIELD IS INCORPORATED INTO ALL APPROPRIATE CAPITAL GAINS FIELDS. 26. STATE INCOME TAX REFUNDS - LINE 35, FORM 1040. 27. ALIMONY - LINE 36, FORM 1040. 28. OTHER INCOME/LOSS - LINE 37, FORM 1040. 29. SICK PAY ADJUSTMENT - LINE 39, FORM 1040. 30. MOVING EXPENSE ADJUSTMENT - LINE 40, FORM 1040. 31. EMPLOYEE BUSINESS EXPENSE ADJUSTMENT - LINE 41, FORM 1040. 32. PAYMENTS TO A RETIREMENT PLAN ADJUSTMENT - LINE 42, FORM 1040. 33. INCOME SUBJECT TO TAX - IF THE REGULAR TAX COMPUTATION WAS USED, THIS EQUALS TAXABLE INCOME (FIELD 35). IF THE ALTERNATIVE TAX COMPUTATION WAS USED, THIS EQUALED THE LARGER OF TAXABLE INCOME (FIELD 35) OR ONE-HALF EXCESS NET LONG-TERM CAPITAL GAIN OVER NET SHORT-TERM CAPITAL LOSS (FIELD 83). IF INCOME AVERAGING WAS USED, THIS EQUALED THE AMOUNT, COMPUTED FOR THE STATISTICS, WHICH WOULD HAVE PRODUCED THE SAME TAX UNDER THE REGULAR TAX COMPUTATION METHOD. 34. TOTAL DEDUCTIONS - LINE 45, FORM 1040. (NOTE: IN THE CASE OF TAXPAYERS USING THE TAX TABLES, A COMPUTED AMOUNT WAS ENTERED IN FIELD 34) 35. TAXABLE INCOME - LINE 48, FORM 1040. (SEE NOTE TO FIELD 34) 36. RETIREMENT INCOME CREDIT - LINE 49, FORM 1040. 37. INVESTMENT CREDIT - LINE 50, FORM 1040. 38. FOREIGN TAX CREDIT - LINE 51, FORM 1040. 39. CONTRIBUTIONS TO CANDIDATES CREDIT - LINE 52, FORM 1040. 40. WORK INCENTIVE (WIN) CREDIT - LINE 53, FORM 1040. 41. OTHER TAX CREDITS - A COMPUTED AMOUNT EQUAL TO TOTAL CREDITS (LINE 54, FORM 1040) MINUS RETIREMENT INCOME CREDIT (FIELD 36) MINUS INVESTMENT CREDIT (FIELD 37 MINUS FOREIGN TAX CREDIT (FIELD 38) MINUS CONTRIBUTIONS TO CANDIDATES CREDIT (FIELD 39) MINUS WORK INCENTIVE PROGRAM CREDIT (FIELD 40). 42. SELF-EMPLOYMENT TAX - LINE 55, FORM 1040. 43. RECOMPUTED TAX - LINE 56, FORM 1040. 44. RECOMPUTED PRIOR-YEAR WIN - LINE 57, FORM 1040. 45. MINIMUM TAX - LINE 58, FORM 1040. 46. SOCIAL SECURITY TAX ON TIPS, UNCOLLECTED TAX - TOTAL OF LINES 59 AND 60, FORM 1040. 47. OTHER TAXES - ALL TAXES THAT CANNOT BE INCLUDED IN SELF- EMPLOYMENT TAX (FIELD 42), INVESTMENT CREDIT TAX (FIELD 37), WORK INCENTIVE TAX (FIELD 40), MINIMUM TAX (FIELD 45) AND SOCIAL SECURITY TAX ON TIP (FIELD 46). 48. EXCESS FICA TAX WITHHELD - LINE 62, FORM 1040. 49. CREDIT FOR FEDERAL TAX ON GASOLINE - LINE 63, FORM 1040. 50. CREDIT FROM REGULATED INVESTMENT COMPANY - LINE 64, FORM 1040. 51. TOTAL OTHER PAYMENTS - LINE 65, FORM 1040. 52. TAX SAVINGS - ON INCOME AVERAGING RETURNS (SCHEDULE G OF FORM 1040), FIELD 52 IS A COMPUTED AMOUNT EQUAL TO THE REGULAR TAX MINUS INCOME AVERAGING TAX, LINE 21, SCHEDULE G FORM 1040. ON REGULAR ALTERNATIVE TAX RETURNS, FIELD 52 IS EQUAL TO THE REGULAR TAX MINUS THE ALTERNATIVE TAX, LINE 57, SCHEDULE D OF FORM 1040. ON MAXIMUM REGULAR TAX RETURNS, FIELD 52 IS EQUAL TO THE REGULAR TAX MINUS THE MAXIMUM TAX, LINE 17 OF FORM 4726. 53. ADDITIONAL TAX SAVINGS DUE TO ALTERNATIVE TAX - A COMPUTED AMOUNT EQUAL TO THE TAX SAVINGS ON MAXIMUM ALTERNATIVE TAX RETURNS. COMPUTE THIS AMOUNT BY TAKING THE DIFFERENCE BETWEEN THE REGULAR ALTERNATIVE TAX AND THE MAXIMUM ALTERNATIVE TAX. THE ADDITIONAL TAX SAVINGS ON ALTERNATIVE TAX IS THE REGULAR ALTERNATIVE TAX. 54. ONE-HALF INSURANCE PREMIUMS - LINE 1, SCHEDULE A. 55. MEDICINE AND DRUGS - LINE 2, SCHEDULE A. 56. MEDICINE AND DRUGS IN EXCESS OF 1% OF AGI - LINE 4 SCHEDULE A. 57. BALANCE OF INSURANCE PREMIUMS - LINE 5, SCHEDULE A. 58. DOCTORS, DENTISTS, ETC. - LINE 6A, SCHEDULE A. 59. HOSPITALS - LINE 6B, SCHEDULE A OF FORM 1040. 60. TOTAL MEDICAL AND DENTAL EXPENSES - LINE 7, SCHEDULE A. 61. MEDICAL AND DENTAL EXPENSES IN EXCESS OF 3% - LINE 9, SCHEDULE A. 62. TOTAL (AFTER INCOME LIMITATION) - LINE 10, SCHEDULE A. 63. STATE AND LOCAL INCOME TAXES - LINE 11, SCHEDULE A. 64. REAL ESTATE TAXES - LINE 12, SCHEDULE A. 65. STATE AND LOCAL GASOLINE TAXES - LINE 13, SCHEDULE A. 66. GENERAL SALES TAXES - LINE 14, SCHEDULE A. 67. PERSONAL PROPERTY TAXES - LINE 15, SCHEDULE A. 68. TOTAL TAXES - LINE 17, SCHEDULE A. 69. HOME MORTGAGE INTEREST - LINE 18, SCHEDULE A. 70. TOTAL INTEREST - LINE 20, SCHEDULE A. 71. CASH CONTRIBUTIONS - LINES 21A PLUS 21B, SCHEDULE A. 72. OTHER CONTRIBUTIONS - LINE 22, SCHEDULE A. 73. TOTAL CONTRIBUTIONS - LINE 24, SCHEDULE A. 74. NET CASUALTY OR THEFT LOSS - LINE 29, SCHEDULE A. 75. MISC. DEDUCTION: ALIMONY PAID - LINE 30, SCHEDULE A. 76. MISC. DEDUCTION: UNION DUES - LINE 31, SCHEDULE A. 77. MISC. DEDUCTION: CHILD AND DEPENDENT CARE - LINE 32, SCHEDULE A. 78. MISC DEDUCTION: POLITICAL CONTRIBUTION - AN AMOUNT TAKEN FROM LINE 33, SCHEDULE A. 79. MISC. DEDUCTION: TAX RETURN PREPARATION FEES - AN AMOUNT TAKEN FROM LINE 33, SCHEDULE A. 80. MISC. DEDUCTION: TOTAL - LINE 34, SCHEDULE A. 81. PRE-1970/POST-1969 SHORT-TERM CAPITAL LOSS CARRYOVER - THE SUM OF LINES 4A AND 4B, PART I, SCHEDULE D. 82. NET SHORT-TERM GAIN AFTER CARRYOVER, LINE 5, IF POSSIBLE, PART I, SCHEDULE D. 83. NET LONG-TERM GAIN IN EXCESS OF SHORT-TERM LOSS - A COMPUTED AMOUNT EQUAL TO NET LONG-TERM GAIN AFTER CARRYOVER (FIELD 87) MINUS NET SHORT-TERM LOSS AFTER CARRYOVER (FIELD 84). 84. NET SHORT-TERM LOSS AFTER CARRYOVER - LINE 5, IF NEGATIVE, PART I SCHEDULE D. 85. PRE-1970 LONG-TERM CAPITAL LOSS CARRYOVER - LINE 12A, PART II, SCHEDULE D. 86. POST 1969 LONG-TERM CAPITAL LOSS CARRYOVER - LINE 12B, PART II, SCHEDULE D. 87. NET LONG-TERM GAIN AFTER CARRYOVER - LINE 13, IF POSITIVE, PART II, SCHEDULE D. 88. NET LONG-TERM LOSS AFTER CARRYOVER - LINE 13, IF NEGATIVE, PART II, SCHEDULE D. 89. NET CAPITAL GAIN/LOSS - LINE 15B, IF POSITIVE, LINE 16B OR LINE 34, IF NEGATIVE, PART III AND IV, SCHEDULE D. 90. LONG-TERM GAIN FROM INSTALLMENT SALES - LINE 48, PART VI, SCHEDULE D. 91. CAPITAL GAINS TAXED AT UPPER RATE - A COMPUTED AMOUNT EQUAL TO ONE-HALF EXCESS NET-LONG TERM CAPITAL GAIN (LINE 15A, PART III, SCHEDULE D OF FORM 1040) MINUS CAPITAL GAINS TAX AT 50% RATE. 92. CAPITAL GAINS TAX GENERATED AT UPPER RATE - LINE 54, PART VI, SCHEDULE D OF FORM 1040, IF TAX STATUS CODE EQUALS 5, ALTERNATIVE (REGULAR) TAX COMPUTATION; LINE 28 OF FORM 4726 IF STATUS CODE EQUALS 7,MAXIMUM/ALTERNATIVE TAX COMPUTATION. 93. PENSIONS AND ANNUITIES (TAXABLE PORTION) - A COMPUTED AMOUNT EQUAL TO LINE 33, FORM 1040 PLUS LINE 5, PART I SCHEDULE E. 94. TOTAL RENTS - LINE 1B, PART II, SCHEDULE E. 95. RENT DEPRECIATION - LINE 1D, PART II, SCHEDULE E MINUS AMOUNT(S) FOR DEPLETION. 96. RENT NET INCOME/NET LOSS - PORTION OF LINE 2, PART II, SCHEDULE E ATTRIBUTABLE TO RENT. 97. TOTAL ROYALTIES - LINE 1C, PART II, SCHEDULE E. 98. ROYALTY DEPLETION - LINE 1D, PART II, SCHEDULE E MINUS AMOUNT(S) FOR DEPRECIATION. 99. ROYALTY NET INCOME/NET LOSS - PORTION OF LINE 2, PART II, SCHEDULE E ATTRIBUTABLE TO ROYALTIES. 100. PARTNERSHIP TOTAL INCOME - THE SUM OF ALL POSITIVE AMOUNTS FROM PARTNERSHIPS IN COLUMN D, PART III, SCHEDULE E. 101. PARTNERSHIP TOTAL LOSS - THE SUM OF ALL NEGATIVE AMOUNTS FROM PARTNERSHIPS IN COLUMN D, PART III, SCHEDULE E. 102. PARTNERSHIP NET INCOME/NET LOSS - PORTION OF LINE 2 ATTRIBUTABLE TO PARTNERSHIPS, PART III, SCHEDULE E. 103. ESTATE OR TRUST TOTAL INCOME - THE SUM OF ALL POSITIVE AMOUNTS FROM ESTATES OR TRUSTS, COLUMN D, PART III, SCHEDULE E. 104. ESTATE OR TRUST TOTAL LOSS - THE SUM OF ALL NEGATIVE AMOUNTS FROM ESTATES OR TRUSTS, COLUMN D, PART III, SCHEDULE E. 105. ESTATE OR TRUST NET INCOME/NET - PORTION OF LINE 2 ATTRIBUTABLE TO ESTATES OR TRUSTS, IF POSITIVE (NET INCOME), IF NEGATIVE (NET LOSS), PART III, SCHEDULE E. 106. SMALL BUSINESS CORPORATION TOTAL INCOME - THE SUM OF ALL POSITIVE AMOUNTS FROM SMALL BUSINESS CORPORATION, COLUMN D, PART III, SCHEDULE E. 107. SMALL BUSINESS CORPORATION TOTAL LOSS - THE SUM OF ALL NEGATIVE AMOUNTS FROM SMALL BUSINESS CORPORATION, COLUMN D, PART III, SCHEDULE E. 108. SMALL BUSINESS CORPORATION NET INCOME/NET LOSS - PORTION OF LINE 2 ATTRIBUTABLE TO SMALL BUSINESS CORPORATION, IF POSITIVE (NET INCOME), IF NEGATIVE (NET LOSS), PART III, SCHEDULE E. 109. ACCEL. DEPR. ON LOW-INCOME RENTAL HOUSING - LINE 1(A)(1) OF FORM 4625. 110. ACCEL. DEPR. ON OTHER REAL PROPERTY - LINE 1(A)(2) OF FORM 4625. 111. ACCEL. DEPR. ON PERSONAL PROPERTY - LINE 1(B) OF FORM 4625. 112. AMORTIZATION - THE SUM OF LINES 1(C), 1(D), 1(E), AND 1(F) OF FORM 4625. 113. STOCK OPTIONS - LINE 1(G) OF FORM 4625. 114. RESERVES FOR BAD DEBTS - LINE 1(H) OF FORM 4625. 115. DEPLETION - LINE 1(I) OF FORM 4625. 116. CAPITAL GAINS - LINE 1(J) OF FORM 4625. 117. TOTAL ITEMS OF TAX PREFERENCE - LINE 2 OF FORM 4625. 118. TAX PREFERENCE, TYPE NOT REPORTED - A COMPUTED AMOUNT EQUAL TO MINIMUM TAX (FIELD 45) TIMES 10 PLUS EXCLUSION (LINE 3 OF FORM 4625 PLUS RECOMPUTED TAX (FIELD 43) PLUS RECOMPUTED PRIOR-YEAR WIN (FIELD 44) MINUS NET LONG-TERM GAIN IN EXCESS OF SHORT- TERM GAIN IN EXCESS OF SHORT-TERM LOSS (FIELD 83 TIMES 1/2 PLUS INCOME TAX AFTER CREDITS (FIELD 13). ON RETURNS WITH MINIMUM TAX (FIELD 45) BUT NO FORM 4625 FILED, A COMPUTED AMOUNT OF TAX PREFERENCES WHICH WOULD BE NEEDED TO GENERATE THE INDICATED AMOUNT OF MINIMUM TAX. 119. RECOMPUTED TAX PREFERENCE INCOME - A COMPUTED AMOUNT COMPARABLE TO LINE 2 OF FORM 4625 MINUS NO BENEFIT DEDUCTION CLAIMED (THIS OCCURS WHENEVER A TAXPAYER HAD SO MANY DEDUCTIONS AND EXEMPTIONS THAT EVEN IF HE HAD NOT ENJOYED CERTAIN TAX PREFERENCES, HE WOULD STILL BE NONTAXABLE UNDER THE REGULAR TAX COMPUTATION METHOD. THIS EXCLUSION DOES NOT APPEAR AS A LINE ITEM ON FORM 4625 AND TAXPAYERS TAKE ADVANTAGE OF IT AT DIFFERENT PLACES IN THEIR TAX COMPUTATION). 120. TAX PREFERENCE INCOME LESS EXCLUSION - A COMPUTED AMOUNT EQUAL TO RECOMPUTED TOTAL TAX PREFERENCE INCOME (FIELD 119) MINUS EXCLUSION (LINE 3 OF FORM 4625). 121. TAX CARRYOVER FROM PRIOR-YEAR - LINE 8 OF FORM 4625. 122. TAX PREFERENCE INCOME SUBJECT TO TAX - A COMPUTED AMOUNT EQUAL TO TAX PREFERENCE INCOME LESS EXCLUSION (FIELD 120) MINUS INCOME TAX AFTER CREDITS (FIELD 13) MINUS RECOMPUTED TAX (FIELD 43) MINUS RECOMPUTED PRIOR-YEAR WIN CREDIT (FIELD 44) MINUS TAX CARRYOVER FROM PRIOR-YEAR (FIELD 121) BUT NEVER LESS THAN ZERO. 123. TENTATIVE TAX ON PREFERENCES - A COMPUTED AMOUNT EQUAL TO TAX PREFERENCE INCOME SUBJECT TO TAX (FIELD 122) TIMES .10. 124. 1973 NET OPERATING LOSS CARRYOVER - LINE 12 OF FORM 4625. 125. NET TENTATIVE TAX ON PREFERENCES - A COMPUTED AMOUNT EQUAL TO TENTATIVE TAX ON PREFERENCES (FIELD 123) MINUS 1973 NET OPERATING LOSS CARRYOVER (FIELD 124) TIMES .10. 126. MINIMUM TAX DEFERRED FROM PRIOR-YEAR(S) - LINE 16 OF FORM 4625. 127. TENTATIVE TAX FOR TAX PREFERENCES BEFORE CREDITS - A COMPUTED AMOUNT EQUAL TO LINE 17 OF FORM 4625 (TAKES ACCOUNT OF NO BENEFIT DEDUCTION CLAIMED). 128. UNUSED RETIREMENT INCOME CREDIT - LINE 20 OF FORM 4625. 129. MINIMUM TAX AFTER ADJUSTMENTS - LINE 22 OF FORM 4625. 130. UNUSED CREDIT FOR POLITICAL CONTRIBUTIONS - A COMPUTED AMOUNT THAT OCCURS WHENEVER CREDIT FOR POLITICAL CONTRIBUTIONS IS ELECTED AND THE ENTIRE ALLOWABLE CREDIT IS NOT INCLUDED IN LINE 17 OF FORM 1040. THIS CREDIT WILL BE SHOWN IN THE MARGIN BELOW LINE 22 OF FORM 4625. 131. EARNED INCOME - LINE 1 OF FORM 4726. 132. EARNED NET INCOME - LINE 3 OF 4726. 133. TAX PREFERENCE IN EXCESS OF $30,000 - LINE 8C OF FORM 4726. 134. ADJUSTED EARNED TAXABLE INCOME - LINE II OF FORM 4726. (UNVERIFIED), KEYPUNCH FIELD). 135. EARNED TAXABLE INCOME - A COMPUTED AMOUNT COMPARABLE TO LINE 9 OF FORM 4726. THE COMPUTATION INVOLVED MULTIPLYING THE RATIO OF EARNED NET INCOME (FIELD 132) TO ADJUSTED GROSS INCOME (FIELD 11) THE TAX PREFERENCE OFFSET (FIELD 133). 136. UNEARNED TAXABLE INCOME - A COMPUTED AMOUNT FOR MAXIMUM TAX RETURNS EQUAL TO OTHER TAXABLE INCOME (FIELD 137) MINUS TAX PREFERENCE OFFSET (FIELD 133) MINUS NET LONG-TERM GAIN IN EXCESS OF SHORT-TERM LOSS (FIELD 83) TIMES 1/2. 137. OTHER TAXABLE INCOME - A COMPUTED AMOUNT FOR MAXIMUM TAX RETURNS EQUAL TO TAXABLE INCOME (FIELD 35 MINUS EARNED TAXABLE INCOME (FIELD 135). 138. EARNED TAXABLE INCOME SUBJECT TO REGULAR RATES - EQUAL TO $38,000 FOR RETURNS WITH MARITAL STATUS CODES 1 AND 4 (SINGLE RETURNS AND HEAD OF HOUSEHOLD RETURNS); EQUAL TO $52,000 FOR MARITAL STATUS CODES 2 AND 5 (JOINT RETURNS AND SURVIVING SPOUSE RETURNS) (LINE 10 OF FORM 4726). 139. EARNED TAXABLE INCOME SUBJECT TO MAXIMUM RATES - A COMPUTED AMOUNTED EQUAL TO EARNED TAXABLE INCOME (FIELD 135) MINUS EARNED TAXABLE INCOME SUBJECT TO REGULAR RATES (FIELD 138) (LINE 11 OF FORM 4726). 140. INCOME TAX BEFORE CREDITS GEN. AT REG. RATES ON OTHER TAXABLE INCOME - LINE 15 OF FORM 4726. 141. INCOME TAX BEFORE CREDITS GEN. AT REG. RATES ON EARNED TAXABLE INCOME LINE 16 OF FORM 4726. 142. OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES - IF TAXABLE USES REGULAR MAXIMUM TAX (LINE 17 OF FORM 4726, THEN EQUALS OTHER TAXABLE INCOME (FIELD 137); IF TAXPAYER USES ALTERNATIVE/MAXIMUM TAX (LINE 34 OF FORM 4726), THE EQUALS OTHER TAXABLE INCOME (FIELD 137) MINUS NET LONG-TERM GAIN IN EXCESS OF SHORT-TERM LOSS (FIELD 83) TIMES 1/2. 143. ORDINARY INCOME SUBJECT TO REGULAR RATES - IF TAXPAYER USES REGULAR MAXIMUM TAX (LINE 17 OF FORM 4726) THEN EQUALS OTHER TAXABLE INCOME (FIELD 137); IF TAXPAYER USES ALTERNATIVE/ MAXIMUM TAX (LINE 34 OF FORM 4726) THEN EQUALS OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES (FIELD 142) MINUS CAPITAL GAINS TAXED AT UPPER RATE (FIELD 91). 144. TOTAL NON-BUSINESS DEDUCTIBLE INTEREST - LINE 4A OF FORM 4952. 145. MAXIMUM ALLOWABLE DEDUCTION (NON-BUSINESS) - LINE 21A, PART III OF FORM 4952. 146. DEDUCTION CARRYOVER TO 1974 - LINE 22A OF FORM 4952. 147. EXPENSES CARRYOVER TO 1973 - LINE 28(A)(1) OF FORM 4952. 148. EXPENSES CARRYOVER TO 1974 - LINE 31 OF FORM 4952. 149. INCOME SUBJECT TO TAX AT REGULAR RATES - IF TAXPAYER USES REGULAR ALTERNATIVE TAX (LINE 57, SCHEDULE D OF FORM 1040), THEN EQUALS THE SUM OF BALANCE FOR PARTIAL TAX (LINE 46, SCHEDULE D OF FORM 1040) AND CAPITAL GAINS TAXED AT UPPER RAT (FIELD 91); IF TAXPAYER USES MAXIMUM TAX (LINE 17 OR LINE 34 OF FORM 4726), THEN EQUALS THE SUM OF EARNED TAXABLE INCOME SUBJECT TO REGULAR RATES (FIELD 138) AND OTHER TAXABLE INCOME SUBJECT TO REGULAR RATES (FIELD 142); IF TAXPAYER USES NORMAL TAX REGULAR, (LINE 48 OF FORM 1040), INCOME AVERAGING (SCHEDULE G OF FORM 1040), OR SPECIAL INCOME AVERAGING, (FORM 4972), THEN EQUALS INCOME SUBJECT TO TAX (FIELD 33). 150. INCOME TAX WITHHELD ON FORM W-2P - LINE 1 OF FORM W-2P. 156. WEIGHT 1/ CAPITAL GAINS TAXED AT 50% RATE IS A COMPUTED AMOUNT EQUAL TO ONE-HALF EXCESS NET LONG-TERM CAPITAL GAINS WHEN $25,000 OR LESS ($12,500 FOR RETURNS WITH MARITAL STATUS CODE 3, SEPARATE RETURNS). WHEN GREATER THAN $25,000 ($12,500 FOR RETURNS WITH MARITAL STATUS CODE 3, SEPARATE RETURNS), A COMPUTED AMOUNT EQUAL TO THE LARGER OF 25,000 ($12,500 FOR RETURNS WITH MARITAL STATUS CODE 3, SEPARATE RETURNS) OR ONE- HALF OF LONG-TERM GAINS FROM INSTALLMENT SALES (FIELD 90) ON RETURNS WITH TAX STATUS EQUAL TO 7, MAXIMUM/ALTERNATIVE TAX COMPUTATION, CAPITAL GAINS TAXED AT 50% RATE WAS LIMITED TO TAXABLE INCOME (FIELD 35) MINUS EARNED TAXABLE INCOME (FIELD 135). (SEE REFERENCE TO FIELD 91)