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REFERENCE COpy OF TECHNICAL DOCUMENTATION FOR
ACCESSIONED ELECTRONIC RECORDS
(Copied: May 29, 2007)
Individual Income Tax Model (ITM) File - 1962
RG 58 Records of the Internal Revenue Service
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\\/{{Sbingloll, DC20408
INTRODUCTION
The Individual Tax Model File is created annually from a stratified subsample
of approximately one-th ird (86,000 to 110,000) of a national sample of unaudited
tax returns filed for the income year.
The sample is stratified on the basis of adjusted gross income or deficit class
(under $10,000; $10,000 under $15,000; $15,000 under $20,000; $20,000 under
$50,000; $50,000 under $100,000; $100,000 under $200,000; and $200,000 and over),
total business receipts, and by largest source of income. The sample is
selected using ending digits of the indentifying social security number and
the sampling rates for each stratum:
Nonbusiness Returns
Adjusted Gross Income or
Largest Income Item
Sampling Rate
under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $50,000
$50,000 under $100,000
$100,000 under $200,000
$200,000 and over
.0006
.0015 to .0018
.0050
.0070 to .0080
.0800 to .1000
.4000
1.0000
Reference Copy #i

WelshiJig/oII, DC 20408
Business Returns
Adjusted Gross Income or
..L.~rgest Income Item
and Business Receipts
Sampling Rate
Under $10,000 Under $20,000 .0030 to .0040
$10,000 under $15,000 Under $50,000
Under $10,000 $20,000 under $50,000 .0060 to ,0080
$15,000 under $20,000 Under $100,000
Under $15,000
$50,000 under $100,000 .0l30 to .0160
$20,000 under $30,000 Under $250,000
$100,000 under $250,000 .0190 to .0220
Under $20,000
$30,000 under $50,000 Under $500,000
$250,000 under $500,000 .0440 to .0450
Under $30,000
$50,000 under $100,000 Under $750,000
$500,000 under $750,000 .1000 to .1100
Under $50,000
$100, qoo under $ 200 ,.000 Under ~1,000,000
Under $100,000 $750,000 under $1,000,000. 4000
$200,000 and over Any .

--------------------------
\l?ClsNllgtOIl, DC20408
However, since this file represents a random subsample of a sample anyone
publishing statistics based upon these records should review the IRS materials
pertaining to the sampling variability of the estimates, published annually in
Statistics of Income: Individual Income Tax Returns, and consider including a
sampling error statement in their publications.
The documentation for the Statistics of Income: Individual Tax Model File
consists of general introductory material, an index to contents for 1958­
70, and for each annual tax model excerpts from the printed volume generally
including Returns Filed and Sources of Income; Sources of the Data, Description
of the Sample, and Limitations of the Data; State and Regional Data; Explanation
of Terms; and Forms and Instructions. There also is an annual General Description
which includes an introduction record layout and explanation of codes and
fields, and a reformatted record layout for some years (as indicated in the
Table of Contents). Each annual segment also contains a sample of the computer
printout. All NARS-cre"ated items are on NARS stationery.
The documentation, including this introduction, ','25 prepa red by Bruce ..'\.lub acher,
.~ . • .... 1 \ • • .• J.:.. "._ ~'" ~ . .f n ........ . .. .../.. 1 ....I . . .. : . .. '- ._ .. . .. . : ,., ••

Index
Contents of
Reports for
1958-1970
Statistics
of Income
Individual
Income Tax
Returns
[D~~
r0J \lii1l@
lID'@©©lliJri'W
Internal
Revenue
Service
fj»
Statistics Division
April 1972

Contents
Section
I. Individual Income Concepts. 1
II. Sources of Income or Loss. 1
III. Statutory Adjustments. 3
IV. Deductions. 4
V. Exemptions. 5
VI. Tax Items. 6
VII. Marital Status. 7
VIII. Size Classifications. 8
IX. Tax Computation and Tax Rates. 9
X. Patterns of Income. 10
XI. Age 65 or Over. 10
XII. Geographical Classifications. 11
XIII. Other Classifications. 14
Summary of Changes in Law. 14
Note to Users
of This Index
In order to make this index as compact
as possible. without sacrificing completeness
of coverage. I through VI refer to
tax concepts and terms as found on the
individual income tax return; VII through
XIII pertain to classifications of data as
shown in Statistics of Income reports on
Individual Income tax returns. Therefore.
the user. when looking for a specific item.
is advised to check both segments of the
index.
Items unique to SchedJles C and F of the
individual income tax retum are not included
in this index. These items are
normally included in Statistics of Income­
Business Income Tax Returns.
i

GUIDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
Item
1958 1959 1960 1961 1962
Year shown
1963 1964 1965 1966 1967 1968 1969 1970
I. INDIVIDUAL INCCME CONCEPTS
A. Adjusted gross income ••.•..••.••.•..•••••.•.••••
B. Adjusted gr oss income minus capita l gain or
loss .. . ................................. . .................... .. ...
C. Adjusted gross income plus excluded capital
gain or l oss •................•......•.........
D· No adjusted gross income ....... ... ..•.•...•.. . .•
E. Income s ubject t o t ax (tax bas e ) .•.....•...•.••.
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
II. SOURCES OF INCCME OR LOSS
A. Business , f arm or profession... . ...•..•........•
B· Business or profess i on • . ..... • . ........•..... . ...
1. Characteristics of r eturns wit h i ncome
sources , exemptiOns , and tax items .••..••••
2. Major income source •.......• . •..•....••....••
C. Dividends :
1­ Capital gain dividends and nontaxable
distributions •• •.. . .•.•......•.•.•....•. . .•
2 . Dividends and other distributions ....•.......
3. Dividends in ad j usted gross i ncome .....•.. . ..
4. Dividends as ma j or i ncome s ource · ••.•...•... •
5. Domes t ic and foreign received ...•.•..•..... "
a. By number of payer corporations •.•.••. .. ..
b. Per cent of ad just ed gros s income .•. . ....•.
6 . Eligible for exclusion .. . ..... ••.••..••.• •• •.
7. Eligible f or tax cr edit.....•..•...•.........
8. Exclusions ••.................. •...•..••...•.•
9. Form 1040A •.................. . .......... . ....
10. Not eligible for exclusion..•... . ....... . .••.
11. Reported by husbands and' wives· •. . ...• . ...• . ..
D. Estates and trusts ••.. ...•... . ...•. . ... •..•. . ..•
E. Fann •.... . ..•.•.........•. . .........•... . . . .. . ..
1. Characteristics of r eturns with i ncome
s ources and t ax i t ems ••..••. •.....••.••..••
2. Major income source ••••....•..•.•.••.•.•.• . •.
3. Percent of adjust ed gross income •...........•
4 . Profit or loss and salaries and wages •... : •..
IX IX IX IX IX
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
IX IX IX IX
X
X
X
X
X
X
X
X
IX
X
X
X
X
X
X
X
X
IX
X
X
X
X
X
X
X
IX
X
X
X
X
X
X
X
X
X
X
IX
X
IX IX IX
X
X
X
X
X
X
X
IX
X
X
X
X
X
X
X
IX
X
X
X
X
X
X
IX
X
X
X
I X
X
X
X
X
X
X
IX
IAlso shown i n Statistics of Income-Business Income Tax RetlU'ns.
.

GUIDE TO CCNTEtJTS OF STATISTICS OF INCCME-INDIVIDlIA.L INCQ.!E TAX RETURNS, 19.58-1970
Item
lS58 1959 I 1960 1961 1962
Yeo..[' shmm
1963 1961. 1965 1966 1967 1968 1969 1970
II· SOtJ'nCES OF INCCME OR LOSS-Cont.inued
F. Sales ef pro!J0rty................................
1. C2pi t ~~l e ains nr.d los~(;'~ ................................ ~ .. • .. ..
a· Caoital los~ carryover.....................
b. E;':;CS8 long-term gain ever short-term loss.
c. ]'.1C!.jor income source ............................ "0 ............. .
d. Net :o::;s before lirnitut:ion8 .. '" ........ '"
e. ~!et short-tcrUl or 1c!lg-term gain or loss...
f. One r.alf excess lone-term gain in adjusted
gress inec;r.c.............................
2. Sales 01 property othc:r tl~cl.l! capital assets...
u. Disposition of property subject to ordinary
gain or loss and other Gain or loss ..... .
b. Disposition of a class of 1245 and 1250
propert:.:. " ...........................•..
3. S"li;! e!" exchanee of perscnal resldence......•.
G. Interest received........... ..............••...•.
1. Ch:.lracte!'istics of returns with ::' :Icome
souycc,~ exe:nptions, and tax i terns •••••..•..
2. Form 1C)!.:-I1\. ••••••••••••••••••••••••••••••••••••
3.. 1\·t ~: jar inco;ne SOtu.. cc .................................................. ..
4. 1'y",'" of po.yer ................................ .
H· Net opercting loss carryover .•........•.........•
r· "Other" source:::..................................
J. ? 2r-r.!!E.:rship

GUlDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCQdE TAX RETURNS, 1958-1970
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 19661967 1968 1969 1970
-----.--------------------+--+--+----ll---+--+---+---+--;I---+---+--+--+-­
II· SOURCES OF INCOME OR LOSS-Continued
5. Three-year method ...........................•
a. Cost excluded •...••.......................
b. Reeeipts ................................. .
c. Taxable portion...................... , ...•
G. Ta.xability.................... . ... .......... .
a. Fully taxable ............................. .
b. Partially taxable ..................•....•.
c. Nontaxable •...... ; .....•...•..•..•.......•
M. Rents and royalties (combined).....•............
N. Rents .......................................... .
1. Depreciation..............................•..
2. Gross rents ................................. .
3. Other expenses ............. ..... ............. .
4. Repairs .............•........................
O. Roylatie ~; ..........................•...........•
1· Depletion...................................•
2. Gross royalties ...........••..•...........•.•
3. Other expenses ........... ;..................•
p. Salaries and wages in adjusted gross income .••.•
1. Major income source.......•..................
2. Percent of adjusted gross income ............ .
Q. Small Business Corporation..................... .
R. SOtITces not supported by Schedule B............ .
S. Foreign bank accounts ... . ........ • ..........•..•
T. Exempt income earned abroad •...................•
III· STAT1JI'ORY ADJUSTMENTS .....•.•.........•. " ........•
A. Employee business expenses •...................•.
1. Characteristics of returns with income,
salaries and wages, and tax•.•.........·....
2. RettITns with salaries and wages as prinCipal
source of income •....................•..•.•
B. Moving expense deduction........................ .
1. Characteristics of returns with income,
salaries and wag~s, and tax ..............•.
2. Moving expense items by distance moved ••....•
3. Returns with salaries and wages as principal
source of income.............•...........•.
x
X
X
x
X
x
X
X
x
X
x
X
X
X
X
X
X
x
X
X
X
X
X
X
X
X
X
x
x
X
x
x
x X X X X X
X
X
X
X
x
X
X
X
x
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
x
X
X
X
X
X
X
x
x
x
X
X
X
X X X X X x x
X X X X
X
X
X
X
X
X
x
X
X
x
X
X
X
x
X
X
X
X
X
X
X
X
X
lAlso shown in Statistics of Income--1960, Supplemental Report, Depletion Allowances.
3

GUIDE TO C(JNTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-l970
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
III· STATUTORY ADJUSTMENTS-Continued
C. Self-employed retirement deduction:...•......•. X X X X X
1- Ey size of major income source .............. X
.,
",- . For returns with .or without self-employment
tax..•... ... .......... .. .................• X X
D. Sick pay exclusion•...•....•.......•.........•. X X X X X X X X X X
1. By size of salaries and wages .•••...•..•...• X
IV. DEDUCTIONS
A. Itemized total....... .. ................ . ......• X X X X X X X X X X X
1. Alimony paid ...•...•......................•. X
2. Casualty and theft losses ••....•..•.....•... X X
3. Child care .......................... ....... . X X X
I, • Contributions .•................. " .......... X X X X X X X
a. Cash••...•.........................•...•• X X
b. Carryover•.•..........•.....•...•..•...•• X X
c. Other than cash•.......... •.........•..... X
d. Percent of adjusted gross income •....•.•. X X X
e. Property •................••..••••........ X
f. Twenty percent or more of adjusted grom;
income •.•..•.•... " ..................•• X X X
g. Type of recipient..•....................• X
h. Unlirnited .•.......................•...... X
5. Employee expense.....................•.....• X X
6 . "Other" deductions ...............•.......•..
X
7. Educational expenses .......•..•....•.•....•. X X
8. Entertainment expenses •............•.....•.. X
9. Characteristics of returns with income
sources, exemptions, . and tax items •....• ' .' X X X X X X X X X X X X X
10. Interest paid .....••..............••..•..... X X X X X X X
a. Home mortgage ••.......... , ..•..•....••..•
X X X
b. Other •.••••.......•......••.•..........•. X X X
c. Percent of adjusted gross income •.••..••. X X X
4

GUIDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
Itern
1958 1959 1960 1961 1962
Year shown
1963 1964 1965 1966 1967 1968 1969 1970
IV. DEDUCTIONS--Continued
11. Medical expenses ..........................•.
a. Dependent parents ..................'.......
b. Age 65 and over and "other" .......•......
c . Deductible half of heQlth insurance
premiums .... " ... " ....... , ............
d. Percent of adjusted gross income .........
12. Percent of adjusted gross income ............
13. Taxes paid ..•...............................
a. Gasoline .................................
b. General sales ......................•.....
c. Percent of adjusted gross income .........
d. Personal property........................
e. Real estate..............................
f. State and local income taxes .............
g. State income •.......•...................•
h. All other taxes ......•.....••...........•
B. Standard .•.......•..... '.' ...••••.. ~ ....•........
1. Characteristics of returns with income
sources, exemptions, and tax items .••.....
2. Minimum-low income allowance •....••..•••.•..
a. Characteristics of returns with income
sources, exemptions and tax items ••...•
X
X
X
X
X
X
X
X
X
.X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X,
V. EXEMPTIONS
A. Age 65 or over..................................
B. Age and blindness •...•.......•..................
C. Characteristics of returns with blindness
1. Characteristics of returns with income and
. exemption•..•...........••.........•....•.•
2. Returns with income sources, exemptions, and
tax items •......•.................•......••
D. By number of exemptions from one to six or more.
E. Dependents ..•...••............•.•... , ........•..
1. Children living at home .••.........•....•....
2. Parents •.......... '" ........................
F. Other than age or blindness ...........•.•.•....•
G. Taxpayer and spouse..............•.........•..•.
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
5

GUIDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
VI. TAX ITEMS
Item
A. Income tax after credits ........ . ............. .
B. Income tax before credits ..................... .
C. Tax surcharge......................... . ....... .
D. Tax from recomputing prior year investment
credit................... " ................. .
E. Other payments ................................ .
1. Excess social security tax withheld ........ .
2. Income tax withheld .•.......................
3. Nonhighway federal gasoline tax credit•.....
4. Payments on declaration.................... .
5. Tax withheld by regulated investment
companies ................................ .
F. Self-employment tax•••..•...•..•..•.....•.•..•.
1. Income and income tax ...................•..•
2. RettITDS with self-employed retirement
deduction.....•................... .•.......
G. Tax credits ....•.•..................••.........
1. Dividends .................................. .
2. Foreign taxes •.........................•...•
3. Investment.•.......................•.........
4. Retirement income ...................•.......
:). "other" tax credits ......................•.•
a. Returns with income sources, exemptions,
and tax items ...........•..·........... .
H. Self-employment tax........................... .
1. Income and income tax...........•...........
2. On rettITns with self-employed retirement
deduction................................ .
I. Tax due at time of filing ............•..••...•.
J. Size of tax cumulated .................•......••
K· Tax due or neither tax due nor overpayment by
type of taxpayment•....................•.....
L. S~lance due after remittance .................. .
M. Overpayment................................... .
1. By type of taxpayment................•......
2. Credit on subsequent year's tax...........•.
3. Refunds •.•.••.•...........................•.
a. Bonds only requested .....•.........•..•..
b. Cash requested ........ , .............. : .. .
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
x x x X X X X X X X X x x
X X X X X X X X X X X X X
X X X
X X X X X X x x
X X X X X X X X X x
x X X X X X X X X X X X X
X X X
x X X X X X X X X X X x X
x X X X X X X X X X X x X
X
X
X x X x X X X X X X X x X
X X X X X X X
X X X X X X X X X X x X
X X X X X X X X X
x X X X X X X X X X X X X
X
x X X X X X X X X X X X x
X
x X X X X
X
X X X x X X X x
X
X
X
x X X
X
X X X X X X X X x X X X x
X X X X X X X X
X x X X
X
X
X
X
X
. X
X
X
X
X
X
X
X
X
X
X
X
x
X
X X x X
6

GUIDE TO CONTENTS OF STATISTICS OF INCOME--INDIVIDliAL INCOME TAX RETURNS, 1958-1970
Item
Year shown
1958 1959 1960 ' 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
VII . MARITAL STATUS
A. All marital status gruups, by type•........•..•
1. Exemptions .•......•...'...•..•...••...... ... .
a. By number of exemptions from one to six
or more •...........•.....•............. X X X X X X
b. By number of taxpayer dependents •.••..•.. X X X
c. By type of marital status .....••......•.• X X X X X X X X X
2. Income, exemptions, taxable income, and
tax by status •.••......................••• X X X X X X X X X X X X X
3. Income sources by status ••...•..............
. X X X X X X X X
4. Itemized deductions returns .......•.........
a. Income, exemptions, taxable income, and
tax by status .............••......•.••• X X X X X X X X X X X X X
b. Income sources by status ••.............•.
X X X X X X X X
5. Standard deduction returns ..................
a. Income, exemptions, taxable income, and
tax by status •..............•.....•...•
b. Income sources by status .•...............
B. Heads of household returns only.....•..•.....•.
1. Income tax generated at each tax rate •.....•
2. Income subject to tax by marginal tax rate
classes ........................•..•......•
3. Income subject to tax by taxable income
, ,classes•....•..................•..........
C. Joint returns only............................ .
1. Dividends and other distribution •..........•
2. Income sources, exemptions, and tax items ..•
D. Joint returns and surviving spouse returns
combined ••.....•...•.•.................•...•.
1. InCOme sources, exemptions, and tax items •..
2. Income tax generated at each tax rate ••..•••
3. Income sUbject to tax by marginal tax rate
classes ••...............•...........•.....
I•• Income subject to tax by taxable income
X X X X X X
X
X X X
X X X X X
classes .' ...•...........••••...•...••..•••• X X X
X
X
X
X
X X X X X X X X X X
X X X X X X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
7

GUIDE TO C(ltJTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
It," if1
Year shown
1958 1959 1960 1961 1962 1963 1%4 1965 1966 1967 1968 1969 1970
VII · MARITAL STATUS-Continued
E. Separate returns of married persons and single
person returns combined:
1. Income 50urces, exemptionf; , and tax i t ems
2 . Income tax ge'nerated at euch tax rate .......
3. Income subject to tax by marginal tax rate
classes .................................•.
4. Income subject to tax by taxable income
classes .... .. ........... " ............ .....
F. Shlg:le person returns only:
1. Income sources, exemption~: , and t ax items ...
G. Separate returns of married persons onlyspouse
filine·· ... '" ........................
H· Non-joint r eturns:
1. Income , exemptions, taxable income and t ax
items .. . " ....... , .. ' " ... ..... ... .. . .....
2 . Sex of taxpayer .•.... , .......................
vIII. SIZE CLASSIFICATIONS
A. Income averaging-tax saving ............ . ......
B. Income or loss:
1. Business , farm or profession.......... . .•...
2. Business or profession............... .. .....
3. Capital gain dividends ..•....•.......•.•.•.•
4. Dividends, domestic and fureign •.. . .........
5 . Dividends in adjusted groE:s income . . ........
6. Estates and trust ..................... , .....
7. Farm profit or l oss ...... . ............ , .....
8. Interest received .... '" .............•......
9. Nontaxable distributions .....•....••...•...•
10. "other" income on Form lOL,OA... .. ...... ... ..
ll. Partnership.................................
12. Rents and royalties .........................
13. Salaries and wages •.....•.•...•..•. . .•...••.
14. Sales of capital assets ... " " .............•
15. Sales of property other than capital assets.
X X X
X X X X X
X X X X X X X X
X X X X X X X X X X
X X X X X X X X X
X
X
X
X
X
X
X X X X X X
X
X X X X X X X
X X
X
X
X X X X X X X X
X X X X
X X X X X X X X
X
X
X
X X X X X X
X
X X X X X X X X X
X X X X X
X
X
X
8

GUIDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-l970
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
VIII. SIZE CLAS~aFICATIONS-ContimJed
C. Itemized deductions...........................
1. Contributions..............................
2. Interest paid...... . . . . . . . . . . . . . . . . . . . . . . . •
a. Horne mortgage .......................... .
J. Medical and dental ..... ,...................
4. State and local sales taxes paid .......... .
D. Investment credit •............................•
E. Statutory adjustments:
1. Employee business expenses ..•..•...........
2. Moving expense deduction.................. .
J. Self-employed retirement deduction......•••
4. Sick pay exclusion........................•
F. Ta.x due at time of filing ...........•.........
G.. Tax overpayment .............................. .
H. Size of total income tax after credits by
adjusted gross income classes .•...•.........
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
x
X
x
X
X
x
X
1.
IX· TAX COMPUTATION AND TAX RATES
A. Alternative tax returns ...................... .
1. By marginal tax rates for partial tax..... .
2. Income, exemptions, alld tax items ......... .
J. Income subject to tax r,)1' partial tax by
marginal tax rate cla8ses .............•..
B. Income averaging returns ...................... .
1. By size of CmTjeIlt year adjusted taxable
income .•..............................•••
2. Capital gains reported on ...............•..
J. Income sources, exempti()ns, and tax items ..
4. Income tax, and tax savings ............... .
5. Tax savings by maJor source of income ..... .
C. Income tax generated at each tax rate•........
1. By tax rate schedules .•....................
D. Normal tax and surtax only returns ........... .
1. By marginal tax rate classes .............. .
2. Income, exemptions, and tax items •....•.•.•
J. Income subject to tax by marginal tax rate
classes •......•...•.•.............••.....
x
X
x
X
X
X
X
x
X
X
X
X
X
X
X
X
X
X
X
X
X
x
X
X
X
X
X
X
x
X
X
X
X
X
X
X
x
X
X
X
X
X
X
X
X
x
X
X
X
X
x
x
X
X
X
X
X
X
x
X
x
X
X
X
X
x
x
x
X
X
X
9

GUIDE TO CClHTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETUl1NS, 1 958-1970
Item
,1958 1959 1960 1961 1962
Year shown
1963 1964 1965 1966 1967 1968 1969 1970
IX. TAX COMPUTATION AND TAX RATES-Continued
E. Returns ',.lith i ncome tax •.... · ......... · •. . ...•••
1. Income and tax items by types of income tax ..
2. Size of income tax............. . ...... . . . .....
F. Income ~;ubje ct to tax bv marginal tax rate '
classes ....... . ............ " '" ........ " ....•.
1. By t ax rate schedules ............•...........
2. Income sources and itemized deductions .......
3. Income source and tax i terns ..................
G. Income c;ubject t o tax by t::lxable income cl asses.
H. NCJltaxablc returns:
1. Charad,eris tics of returns with income
sources, exemptions and tax items ..........
I· Tax as a percent of adjusted gross income .......
J . S:i.ze of income tax ............................•.
K. Returns with tax references .....................
L. Additional tax ::'01' tax prefeI''311Ces ....•....•....
M· Social Security tax on tip ineome ............•..
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
'f.
X
X
J
i
).,
X
X· CHAHACTERISTICS OF RETURNS \.JITH PATTERNS OF INCOME
A. Business income or , loss .......•...•. .. ..........
B. Capital gain or loss •...........................'.
C. Combined "other income" •........................
D. Dividends in ad j usted gross income ...... . ..•....
E. Farm profit or loss ...•.................. . ....•.
F. Interest received ...... . ...........•...... " . . ..
G. Investment income or loss ...........•.........•.
H· Partnership profit or loss •........•...........•
I· Rent income or loss .......... . ......•....... . ..•
J. Rent and royalty income or loss ................................
K· Salaries and wages •.............................
L· Sales of property income or loss ................
XI. AGE 65 OR OVER
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
A. Exemptions (age and other) ..........•...........
1­ By marital status •................. ..... .....
B. Income sources ...................................................................
1. Dividends and other distributions ........•...
2. Interest income by type of payer .............
X X X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
10

GUIDE TO G')NTENTS OF STATISTICS OF' INCCME-INDIVIDUAL INCCME TAX RETURNS, 1 958-1970
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
XI· AGE 65 OR OVER-Continued
C. Itemized deduction returns ••.. · ... ; .•.•• · .•.••. • X X X X X X X
D. Retirement income credit returns .•......... , .•.. X X X X X X X
1 . Computation of credit.......... . .........• .• .
X X
a . Amount of credit.. . .. ... ............•..•.• X X X X X X X X X X X
b. Earned income •.•••.•........•..........•.• X X
c. Exemptions .....•..........•........•.•.••. X X X
1- No age exemption..•...•.........•... . .. X
2 . One age exemption........•............. X X
3. Two age exemptions.....•.......•......• X X
2 . Income sources .•...................... . ......
X X X
J . Method of computation:
a . Alternative method .•...•....••••.•.•.•.... X X X X
1. Actual amount of credit· ......•••.•.•.. X X X X
2 . Credit base••.•••...••...••..•....••••• X X X X
3. Tentative credit.. . .....•.• •. ..•....••• X X X X
b. General rule method •••.....•...•.••••...••
X X X X
1. Actual amount of credit.....•...•...... X X X X
2 . Credit base..•.•.•. • ..•..•••.••••••..•. X X X X
3. Tentative credit..........•..•••••••.•• X X X X
4 . Number of retirees •.. ; . •. ..•.•••.•.•••.•••••• X X
5.· Retirement income •........•.......•.......•.• X X
a. Equal t o or unequal t o credit base.••.••.•
X
6. Income subject to tax•••..•..••.•..•...•.•..•
X X X X
7. Tax items .••.•.•......... . .. . .. •• •......•.•••
X X
E.
X
Standard deduction r eturns .....•..•.•. •..•.....•
X X
F. Total deductions ••.•.••••..•...•.•.....••..•..•••
X
G· Income subject to tax...........................
X X X
XII. GECCRAPHICAL CLASSIFICATIONS
A. Regions:
1. Adjusted gross income.•...•.•.••••..••.•...••
2 . Deductions ... " •.. : .. . ...•.....•.•••••.••••••
a. Itemized ••••••••••..• •• ••••.••••••••.••.••
b. Standard ••. '" ..•.. •. " ....••.. " .. ••. •..•
1- Minimum•.•.•.•.... . .•.•••.•••••.•••••••
3 . Exemptions ••••.••••.•..•...•.•.•........•....
a. By type ••.•••••.•.•.•..•..•..•.•.•.•••• • ••
4. Income sources ..... " .........................
X X X X X X
X X X X X
X X X X X
X X X X X
X X X X
X
X
X X X X X X
.•
11

GUIDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
XII· GECGRAPHICAL CLASSIFICATIONS-Continued
5. Income subject to tax...................... . X X X X X
6· Tax after credits.·· .• · ...•.••.•.•...••.•..• X X X X X
7. Tax surcharge.........•...............•...•. X X X
B. Standard metropolitan statistical areas:
1. Adjusted gross income ....................•.. X X X X X X
2. Deductions •..........................•......
a. Itemized•.........•..........•.•......... X X X
b. Standard ...........................••.... X X X
J. Exemptions .................................. X X X X X X
a. By type ...........................•...... X X
b. Other than age or blindness .......•....•. X X X X X
4. Income sources .......................•...•.. X
a. Business, farm, or profession•.....•.••... X
b. Business or profession...........••.••••• X X X X
c. Dividends in adjusted gross income ••....• X X X X X
d. Dividends received ...................•... X X X X X
e. Estates and trusts ...............•...•..• X X
f. Farm............•..........•.....•.....•. X X X X
g. Interest received......'..........••....•• X X X X X
h. Partnership•.•...............••......•.•• X X
i. Pensions and annuities ............•..••..•
X
J. Rent and royalty........................•
X
k. Rent ........................•............ X X X X
1. Roylaty •..................•.......•.•...• X X X
m. Salaries and wages in adjusted gross
income .•...•.•.......••............•.•• X X X X X X
n. Sales of capital assets •..............••• X X X X X X
o. Sales of property other than capital
assets ••.....•...........•...•.•.•....•
X
5. Total and joint returns •......•...........•. X X X X X
6. Income SUbject to tax ........•.............• X X X X X X
7. Tax after credits •.......•••••...••.•...••.• X X X X X X
8. Tax surcharge.•....•.......................•
X
12

GUIDE TO CGNTEI.:1'S OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965
1966
1967
1968 1969
1970
XII· GECGRAPHICi\L CLASSIFICATIONS--Continued
C. States:
1. Adju.stecl gross income ••.......•...•.. •....•..• 2. Deductions ..•................. , ......•........
X X X X X X X X
a. Itemized by type •. ...... . ....•....••..... . • X X X
b. Standard minimum and percentage •••...•...•• X X
3. Employee business expenses .•...•...•. . ....•.•.
X
4. Employee moving expenses •......••...••......••
5. Exemptions ••.........•....•......••..••••...•• X X X X X X X
a. By type ••.•.•••....•.......•..••..•......•• X
b. Other than age and blindness, t otal .•.•.••. X
6. Income sources:
a. Business, farm, or profession••....•.•.••.. X X X X X
b. Business or profession.....•.•.......•..... X X X
c. Dividends in adjusted gross income ..••.• . •. X X X X X X X X
d. Dividends received •.••.•.•.• •........•• •• .•
X X X X X
e. Estate and trusts •••......•.....••.........
X
f. Farm . . .•. . ... ... .. •....•.................•. X X X
g. Interest received ••... ..• .•......••..••...• X X X X X X X X
h. Partnership•.....••.......• .. .•.. ... ...••.• X X X X X X X X
i. Hen t and royalty.•...........••......••.•..• X X
X X
j. Rent. .. .. . . ...........................•....•
X X X X
k. Royalty •. . ...•....•..•......••••.•..• •. ..••
1. Salaries a.nd wages in adjusted gross income
fJl. Sales of capital assets •....•........•••••.
7. Total and jOint returns .........•.•..••.••...•
8 . Self-employment tax••••.•....••.•..••••••..•••
9. Self-empl~ed retirement deduction•.•..•..•..•
10. Sick pay exclusion............................
ll. Income s.ubject to tax...... ...................
12 . Tax after credits •••......•...••••.•.••..•...•
13. Tax surcharge ••••.....••....•.......•.•..•••.•
D. Zip Code area data:
1. Exemptions ••••••••••••.••...•.••..••.•..•...•.
2. Adjusted gross income ••....•....•......•.••••.
3. Total tax••.••..•.•••..•....•••.•.....• . •...••
4. Dividends •••• .• .............•....•••.••..••...
5. Interest••••.••.•..•.•.••...••..•.•••••.••••.•
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
IX
IX
IX
X
X
X
X
X
X
X
X
X
X
:iC
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
2X
2X
2X
2X
2X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
;>
x
=tt:
>.
0.
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IZip Code Area Data, Supplemental Statistics of Income-1966, Individual Income Tax Returns .
2Zip Code Area Data, Supplemental Statistics of Income-1969, Individual Income Tax Returns. 13

GUIDE TO CONTENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970 '
Item
Year shown
1958 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
XIII. allIER CLASSIFICATIONS
A. Fonn 1040A returns.• · ......................... X X X X X X X X X X X
B. Fonn 1040.., returns .......... .................. X X X
C. "No adjusted gross income" returns.··· .. ··.· . X X X
1. By size of deficit............•.......•..•• X
2. Income sources by marital status .......... X X X X X
D. Fonn W-2:
1. Adjusted gross income , salaries and wages,
deductions, exemptiom; , tax items .......
X
2. Wcge and tax statement .................... X
a . Marital status ........... ;.............
X
b. Sex of taxpayer •. ...................... X
J. Number of Fonn W-2's attached ...........•. X
a. Marital sta·tus ........................•
b. Job frequency •.•.......•..........•....
I.. Total and jOint returns} husband's wages
as a percent of total Fonn W-2 wages ....
SUMMARY OF CHANGES IN LAW:
I. Sources of income and loss:
A. Dividends ...................................... .
B. Sales of capital assets •.........•..•.....•.....
X X
l. Loss carryover•.......................•••.••• X X
2. Losses•..... " ...•..•.............. " .....•.•
C.
X
Small business corporation.......•......•••....• X X
D. Sales of property:
1. Disposition of property sub,ject to ordinary
gain or loss and other gain or loss X X X
2. Disposition of 1245 and 1250 property•••..•.• X
E· Foreign bank accounts ••••...............•.....•.
'X
II. Statutory adjustments:
A. Employee moving expenses .•.......•.•.•........•• X
B. Excludable sick pay•..•......•..........•..••.•• X
X
C. Self-employed pension deduction•....•.........•. X
X
X
X
14

GUIDE TO COrnENTS OF STATISTICS OF INCCME-INDIVIDUAL INCCME TAX RETURNS, 1958-1970
Item
Year shown
1958 19.59 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970
SUMMARY OF' CHANGES IN LAH-C()ntinued
III. D",du,
0­
0
U
(I)
u
t::
(I)
I-<
~
(I)
~
15

Washington, DC 20408
September 20, 1991
Richard A. Noble
3-058-74-109-A-62
NOTE
Statistics of Income, Individual Tax Model,
Public Use Version, 1962
This note describes how the public use version of the statistics of
Income, 1962 Individual Tax Model (ITM) data set has been created.
The 1962 ITM data set is restricted (for privacy reasons) because
it includes the District Code in all records and because it also
includes records with Adjusted Gross Incomes of $200,000 or over.
As a result, knowledge of the District Code could be used in some
cases, through deductive reasoning, to identify taxpayers with
Adjusted Gross Incomes (AGI's) of $200,000 or over.
The 1962 ITM public use version has been created to prevent
disclosure of information about any records with AGI's of $200,000
or over; to achieve this goal, the District Code has been masked,
with zeroes, for those records with AGI's of $200,000 or over.
Thus, on the public use version, zeroes have been placed in the
District Code field (columns 1-2) whenever the AGI field (columns
165-174) is greater than or equal to 200,000, or less than or equal
to -200,000 (there were a small number of records with AGI values
of less than pr equal to -200,000).
NARA Reference Copy Page #1
NationalArchives andRecords Administration

Washington, DC20408
3-058-74-109{A}
1962 Individual Tax Model
Documentati on
RESTRICTIONS
Record Group 58
Records of the Internal Revenue Service
62 01
NARA Reference Copy Page #2
NationalArchives andRecords Administration
•." " - ~" . *:.. ... .' • -~ _ •.' " ~" . ' .. 'c. ." .... .' , ,.' . .... -.. . ~
_. - ---- ---.-.-.. "':- ~ ...- ~- .. -.. .- - . ~.. . . -----, - . ~-~-::- :--:' -...~--.- -- * .-

Wasbington, DC 20408
The Title Page of this Documentation is stamped:
RESTRICTIONS
This indicates that some of the data elements in individual
records or some records have been restricted after negotiations
with the creating agency.
These restrictions are in accordance
with the suthorized exemptions of the Freedom of Information
Act.
Both the Documentation and the data you received haye
been modified to provide
meets the terms of the restrictions.
"disclosure-free" information which
The IRS District Co~e
hes been deleted from each record.
NARA Reference Copy Page #3
62 02
*... . . t -:. -.-.-,~----. -.. - - - . - --. --:-- -........ -~.---~- .-...----..------.--.....------­

-i-
TABLE OF CONTENTS
File Description
Page
i
Codebook: 3
Elements
Weights
Record layout
Tax Forms 8
Sample Printout 22
NARA Reference Copy Page #4
62 03

-,;.
General Description.Book1et
for
1962 INDIVIDUAL TAX MODEL FILE
'.
Compiled by David Young under
the direction of Peter Sailer.
Chief. Special Projects Section
Individual Branch
Statistics of Income Division
May 1984
62 07
NARA Reference Copy Page #5

File Description
The 1962 Individual Tax Model File is a microdata base that was
made to represent various characteristics of the taxpayer population of
the Unit~ed States in 1962. The Brookings Institution slightly modified
the IRS's original 1962 Individual Tax Model; gain and loss fields have
been combined into one + or -
element to create this file. The data is
from the individual federal tax returns of 1962.
The tax model file can
be used to simulate the impact of tax law changes as well as provide
general statistical tabulations relating to sources of income and taxes
paid by individuals.
The file contains 103360 records on two tapes. There are 54
elements in each record:
7 codes and 47 variables. The variables can
be positve or negative as necessary. The sample code in element seven
corresponds to the weight of the record (the weight is in the
description of the sample code). Each record is 484 bytes long with 20
records to a tape block. The tapes are written in unlabeled EBCDIC, 9
track, odd parity, and 1600 BPI.
The tapes in order are: SI0639 78780 rec.
SI0640 24580 rec.
103360 total records
.'
62 08
NARA Reference Copy Page #6
,_,~ ._-- -..-~-___:__ ._..- _____"7"~_.,____......______.~_••____ ~ ~_~_.. _ ...__....._.__~~_________~_ ..... ¥ •

-2­
The Individual Tax Model File is designed for making
national level estimates.
The most recent tax model file can be
purchased through the Internal Revenue Service's Statistics of
IncoGe Division. Any questions concerning the cost and acquisition
of the current tax model file should be directed to:
Dr. Fritz Scheuren, Director
Statistics of Income Division D:R:S
1111 Constitution Avenue, 1\11-1
l'1ashington, DC 20224
(202) 376-0216
Individual Tax Model Files for each of the Tax Years 1960,
1962, and 1966 through 1978, an~ State Tax Model files for Tax
Years 1977 and 1978, are available through the National Archives
and Records Administration. Questions concerning cost, acquisition
and delivery of these historical tax model files should be
addressed to:
Machine-Readable Branch
National Archives and Records Administration
Washington, D.C. 20408
(202) 523-3267
NARA Reference Copy Page #7
62 04
_. ,( ._ . ! t ..

-3­
2­
196k Individual Tax Hodel File
----------------------------------------------------------------
Elerr:ent Position Length
1 District Code 1-2 2
(codes deleted)
62 05
NARA Reference Copy Page #8

-4­
2 Schedule Code 3
1 = Separate returns of husbands and
wives, and of single persons not
head of household or surviving
spouse.
2 = Joint returns and returns of sur.
spouse.
3 = Head of household.
4 2
3 Tax Status
1 = Taxable (normal and surtax) •
2 = Taxable (alternative) •
3 = Nontaxable
4 t·lar i tal Status
1 = Joint returns.
2 = Separate returns.
3 = Head of household.
4 = Surviving spouse.
S = Single returns.
S 6 2
7 8 2
S
Form of Deducation
1 = Itemized
2 = Standard
9 Ie 2
6 Select Code (for subsampling)
1 through 9 and () (0 equals 10)
11 - 12 2
62 06
NARA Reference Copy Page #9

- 5 ­
."
7
8
9
Sample Code (for weighting)
(Note: Bus. returns have Schedule C
and/or Schedule F attached)
Number amounts in $1000's
o = 1040A returns.
1 ~ 1040, Nonbus. returns,
2 = 1040, Bus. returns,
3 = 1040, Nonbus. returns,
4 = 1040, Bus. returns,
5 - 1040, Nonbus. returns,
6 ~ 1040, Bus. returns,
7 = 1040, Nonbus. returns,
1040, Nonbus. returns,
8 = 1040, Bus. returns,
1040, Bus. returns,
12 = 1040, Prior year ret.
17 = 1040, Prior year ret.
Salary and Wage
,
i .
Excludable Sick Pay
AGI ( 10
AGI ( 10
10 ( AGI ( 50
10 ( AGI ( 30
30 ( AGI (100
50 ( AGI (100
100( AGI (ISO
150( AGI
100( AGI (150
150( AGI
AGI ( 50
50 ( AGI
13 - 14
WEIGHT
1978.92
1972.40
701.19
234.30
233.62
14.07
14.47
2.00
1.00
2.00
1.00
855.08
1.00
15 - 24
25 34
2
10
10
10 . Bus. or Farm Net Profit
35 - 44
10
11 Partnership Net Profit
45 - 54
10
12 Sale of Property Net (non cap. gains)
55 - 64
10
13 Pension Income (taxable portion)
65 - 74
10
14 Interest Income
15 All Other Income(rent,roy; etc)
75 - 84
as - 94
10
10
16 Div. Eligible for Exclusion
95 - 104
10
17 Div. Exclusion
105 - 114
10
18 Div. not Eligible for Exclusion
115 - 124
10
19 Capital Loss Carryover
125 - 134
10
20 Net S-T Cap. Gain after Carryover
135 - 144
10
21 Net L-T Gain
145 - 154
10
22 Net Cap. Loss Before Limitation
155 - 164
10
23 AGI
165 - 174
10
62 09
NARA Reference Copy Page #10

: ." ".. .:. " ~. .
- 6 ­
24 Total Contributions 175 - 184 10
25 Total Interest Expense 185 - 194 10
26 Group I Drug Expense 195 - 204 10
• 27 Group I Drug Deduction 205 - 214 10
28 Group II Drug Expense 215 - 224 10
29 Group II Drug Deduction 225 234 10
30 Group I Medical and Dental Expense 235 - 244 10
31 Group I Total Deduction 245 - 254 10
32 Group II Medical and Dental Expense 255 264 10
33 Group II Total Deduction 265 - 274 10
34 Allowable Medical and Dental Deduction 275 - 284 10
35 Real Estate Taxes 285 - 294 10
36 State and Local Taxes 295 - 304 10
37 State Income Taxes 305 - 314 10
38 Total Tax Deductions 315 324 10
39 Total Deductions Reported 325 - 334 10
40 Taxpayer Exemption 335 - 344 10
41 Age Exemption 345 - 354 10
42 Blind Exemption 355 - 364 10
43 Sons and Daughters Exemption 365 - 374 10
44 Other Dependents Exemptions 375 - 384 10
45 Taxable Income 385 - 394 10
46 Tax Before Credit 395 - 404 10
47 Dividend Credit 405 - 414 10
48 Retir~ment Income Credit 415 - 424 10
NARA Reference Copy Page #11
62 10

- 7 ­
49 All Other Credits 425 - 434 10
50 Tax After Credit 435 - 444 10
51 Self-Employment Tax Paid 445 - 454 10
'.
52 Tax Withheld 455 - 464 10
53 Payment on 1962 Declaration 465 - 474 10
54 Balance Due (or refund) 475 - 484 10
62 1 1
NARA Reference Copy Page #12

- 8­
FAa3IMILES OF TAX RETURNS, 1962
FII'1I 10401 U. S. INDIVIDUAL INCOIIE TAX RETURN (Less dian.$10,000 total iD~OIIe) 1962
PI_ 1.....(II. joint reC.,a of "'~G I.G wil.. IIMI\nt .....es.aG IIIIcI4I.. i.llil:S 01 !loth) 2. "'-~I -~-..... 11 Wi..•• ~del ~ ....­
pmd~I _______~__~____________~______________________I ________!____~:________~______I~__~i_______
.....Mdr. (NUIDIMr ad *-t. n,,., rwta)
-------------------------------------------1 o Sil\ll';
4.0eck ..,:
0 Ibnied llill, joint IItu.. (.... if DIlly DII' bad iII_.);
o Married 6Iia, separala r.e.mt-If wif.............Iso Ilia, .-pIr..,.
lOW. ••m. _____.__________________________________________
U.S. TREASURY DE7~~ENT • IN"rERNAL R£'IEHU£ .£llYICS: (OVER)
u. mMmotIS FOR YOIRSELf-IJID WIFE (IIIIJ i II IIer .... Is /adadtd .1IIIs III... or *' !lad • __>
.=..
I CMck I(0) R.,ular S600 ~lIenaption --...................... -- ............S..'1. 0 ... 0 Younclf Wife
bh~d: (b) Additional S600 clIemption if 65 or over at cnd of 1962 ..•••••• ••E. .':1..1. .•.• 0 Youllclf 0 Wifc c::::.
:p~ly.
(e) Additional $600 cllemption if blind at cnd of ~ ~62 ...•.....•.... J;... .~ ~ .... 0 V.O_u_"_c_If:..,._O=-_W_i_fc~___~~_._::__--
14. DEMmONS FOR YOUR CHILDREN AND OTHER DEPENDENT... S.;..(L_is1_IIel_Dw..:..)~~--___-----------~
.....
NAME I ANSWf:R ONLY FOR DUENDENTS OTHf:R THAN YOUR CHILDREN
~ Etter IIwt 1.. tile last'" II rIIIIt R...........~ lIIo~lhs ~.tcI ill your I O'd d.~..u••l b' we Ia..cl lOl' fUI.llb.. Amount IUlnisbed .,
~..... _ bame. .. bot. 01 I ' . • • • Ie< ~denl', ,.po OTHERS ifIc1udlft,
.. acII 111M _ , .., dUlln. rUI .11iI ,ncome 01 '0G.) ......" 1I10\! .,," 4Icpende.L Sill
(Gift -'*"-' iI cIiII••1fro. ,MIn) .Iil."a" ,I"D" • mOl'! MAU·I" ""IIucl,OI 14
_______________________~----------II--------;--------I~S--------~S~----~~ ~
~
====J :
================~======~~====~=====I------------·~----~:---)
IS. Tet.. eaemptlens ITem Items U and U abo"•.•••••••••••••••• _•••••.••.•.•••••••••••••••••••••••••
>£'1J
E~r
(1'--..-." (Dolo) (D.,_)
• wltilt"-'IOTII 1IUS1AM1 AIID WIn .IIST lieN _ ••., _ w .... TCo
I
62 J 2
NARA Reference Copy Page #13

fO•• 1040
U.s. Tr_11 0eparC-'
Inl"." RIVen... Senice
...
u.s. INDIVIDUAL INCOME TAX RETURN-1962
- 9 ­
.. blable ,tlr belin.iII' .....•...•...•.•.•...•..••••.•• 1t5Z, ltldift' .............................. It...... 1---..:....------''----­
1.~:.=.:~~.~~i~........................................................ I.~~~........ .................................... 1_0-,.
__-_______
~ (II joInl rttu,. oIl11nhIHI .1Id wife. _ first _aIId middle '.itiall" ...., ." ."~ .... '. ...... SecW IecurtQ N.......
.
1:
=- =-- .....................................~................................................................................-..... 1-:---....l.I---'---­

FACSIMILES OF TAX REI'URNS, 1962
I
Chedc (a) Resular S600 exemption . , . . • . . , . . . . , - ~ 'i Q . . 0 YauM11 [altr nUMber
01 bolOS
- 10 ­
Ion IOCO--I962 SCHEDULE A.-EXEMPTIONS (Scc pale 6 of instructions) Pase 2
1. Exemptions lor youMtr-and wile (only il alf her income is incl~d~ in this retum, or she had no income)
!h~h (b) Addilional S600 exemption if 65 or _ at end of 1962 . E 4. I. 0 Yourself chKked
apply. (c) Additional S600 exemption il blind at .nd of 1962 . . e'l). . 0 Yoovrself
2. Exemptions for your child.en and olher dependents (list below)
• If an exemption is based on 0 multiple·support agreement of a group 01 pel\ons, aHach the declarations described on page 6 of instructions.
- NAM( I' ANSWER ONU FOR OEPENOENTS OTHER THAN "OUR CHllOR£.. ,'j
( I·r fi,u.· I 'n 'h· l.sl colu-n to .,·,hl . Monlhs ~¥td in ·ou. IO· •Amounl "OU tu.nished • .
• '.. '0; fI~h n;m. hsled'" , Rel.hollShip, hom.. "bo.n'o. .d dependent hi•• , 10. dependent's sup. jAmOUnl fu.nlShed II,
I d.ed dOlln. yur .Iso .ncome 01 'flO porI." IOOcr. wril. OTHERS .nclud.nl ,
(Give .ddress .f d.ner ..I"om yours) I Wille "8" Dr "0" I or mort. "All'" dependenl ,
:\·=:::~::::·~:::/~:~t+:::!./t·=:;2~t··~:~.:-.:;~·;; :::~/L);;; LHi·+··l=:+\~·:·~ [~:·:~t~~,::·/g ~;~: I'~~
J
I
:::~~~~..'.~ ~ ~'. ~'.'.~~ ~~ ~ '.~::::::::::::::::::::::::::::::::::::r: :~:~:::::::::::::: :::~..~.:~~ ..~~:::::: ::::~~~~~~:::::::: ~~~.~.~.~:::::::::::::: ::::::::::::::::.J:i~
3. Tatol exemptions (lines 1 and 2 above). (Enter here and on line 10 or 11 c, page 1) .
ITEMIZED DEDUcnONs-if you do not ule ta. toltle or Itandard deduction
. " husband .ni.,1. Inol Ie,.,', ~Pluted' flIt sepaflle relurns .nd on. itemizn deductions, the olher musl "so rtemilt
If necessa.y, wrile more than one ilem on a line or aHach oddilional shee". Put name. address and Social Securily number on all attachments
Contributions
{If othe. than'
maney, submit
description of
property. includin'3
cost or olher basis.
;=;,;r~~lion
------1
I::i~~:=i;::i~~~:~:;:;~~:~~i~:;:;;;:,:~~~~;~~=:i~:=::;:~:~;:i:~~~~i:~ s.... E~.~._.......
~ ~,.....I:::::::::::::::::=:::=:::::==::=:::::::::::::::::::::::::::::::::::::::::::::=:~::~:::::::::::::=::::::::::
i
........................................................................................................................... r:: ~
Total interest --+ I ~.;;~ ;
-----. Real estate taxes .........£,:).5.:............ State income taxes .....f..l.Z ..................................... \;" .....
Taxes i Stale a~d local sales taxes ••• E.J.~....... · Other taxes (specify) •..••••••••••.••••••••••••• .
........................................................................................................................... £ I
_____1
Total taxes --+ I_ ••••••••• ~.~••••!._...
~icoland
dental expense
(Submit itemized
NOTE: "You or your wile ore 65 or ove., or il either ha. a dependenl porent
65 or ove., _ J)0ge 8 of In.!ructions for possible ICIf,eJ deduction.
1. Total cost of medicine and drugs
2. Enter 1% of line 9, page 1 .
list. Do no' entel I 3. Subtract line 2 from line 1 . . . , . , . . . . . • . • ..•••••••••.••••••••••••..••
anyeapense ,! 4. Other medical, de.ntcl expenses (Include hospital insurance premiums)- •______1._
compensated by ,­
insurance or i 5. Total (odd lines 3 and 4). . . . . . . . . . . . . ,
otherwise) · .
. 6. Enter 3% of line 9, page 1 (see note above) . . , - . . . L.::;S,--___--l'--_I
~-----17. Subtract line 6 from line 5; see page 8 of instructions for maximum limitation • . ...m.E.J~_.. _ ..
~:!".nF=::=:::::::::=::::::=:.::::===::.:::::::::::::=:::::::::::::::=~~==::::::::=::.::~;;i=~
_---:::=~__-_T.;.;:o;.:.;ta:..:..l..=;ded=uct.=ions=~"'!' here and o.!' line 110, page 1) . ----.!S E:r9
acc011lT bPlIIS! Did you leCeive an e~ ale GiICe or reimbursement, or ....... -'---
_ S
I
:p- expenses to your employer? . 0 Yes 0 No }s.. ......
_OI!UnOll If "Yes," did you submit itemiacI account"" of 011 such ellpeme$ to your employer? . . 0 Yes 0 No ilillllICIiI-.
Did you file a nelum las! year? 0 Yes 0 No. __or address on last year',relumswas diff...,.. from this YeClf, en'er nome One! address usecllcast ye«.
I cIedao. under penahiel of periury that IhaY9 e.amined thia ..tum (including accompanyin, achedules and s'atement.) and 10 ,he bes' 01 my kno~
belief it is true, correct, and complete. II prepared byolleftOft other than taxpayer, his declaration is based on all in'ormation of which he has any 1cnoWIed,e,
$WI ...................................................................................................................................................... ' " ..••••••••••••
'T••PI,..•• Ii....lull ...d da't) (H joiIII neura. 10TH HUSIANO ANO WIFt MIIST SIGN) (W.I,'. li,l\IluII •• dalt)
SIp .....................................................__••••••••_.-........ •............................................... .......... ­
,...,
'SitUfw'" prIfllNl ..............' b 2--1-r~1 (AM.)
NARA Reference Copy Page #15

- 11 ­
SCHEDULE B SUPPLEMENTAL SCHEDULE OF INCOME AND CREDITS
(Form 1040) (rr. all StiRes olUe lUI la,IS, "situs. fniIt .. salt ... nc'u,. If ,rll.rly)
u.::. 1962
T......r) Dlp.r1mllll
Inl.r~.1 II",_ue Service Attach thi. schedul. to your Inoome tax retum, Form 1040
Nam. and odd",u as shown on page 1 of Form 1040
y .... s.d•• Sec...tty NumlMr
I
I · ,1.
I
.
• I
Part I.-DIVIDEND INCOME (Incam,"" avinp (bvildi"Il.11410111 .-a.u-... credit .....slleaN.,...twtd "iltwllt ia hrt II)
f
. : 1. Nome of qualifying corporation declaring dividend:
(11IdicIIt ~, (H). (W). (J) whilll" stock is IIekI II, 1IaOand. wili. or JDina,)
I
j, '
·
-------~=~=~~~~=~~==~=~====~==~~~~~~~~~~=~~====~~====~~~~~ --:========~~~~~~~~~~~~ :~=~---'----~:l~=~~~
t
--~---------..-....-------------.-------------------- ---_........_-.._------------- ----------.. ~------
------.---.---..------.---.----.----------..----. --·-··--------------------t--..r-"T-,--;-­
I 2. Total ......••...........••................... . ...........•••.....•................. •..•.--••~~••_.L.....
I
t
3. Exclusion of $50 (If both husband and wife received dividends, each is entitled to exclude not more than $50 i
of his (her) own dividends) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . • . . • • • • • . . . . • . • . • . . . . . . . • . . . . . • E': 17 1_
4. Subtrad line 3 from line 2. Enter here and on line 1, Part VII .........................................__•__•.L.._
S. Nome of nonqualifying corporation declaring dividend: i
-...........................................--.-........................................--........~-................- .......--.........-Elj,...:......
,-­
6. Total (add lines 4 and 5). Enter here and on line Sa, page 1, Form 1040....... . .... . ............•
Part !I.-INTEREST INCOME (This indudes int.,.,t credited tv your .CCDUIlt)
Note: A .eparole attachment may be Uled if inte,eU il the only income to be reported on this Khedu!e.
1. Nome of payer (mOfe than one
.
entry may be made on a line)........._.._....................................................._......._.!._..._.
-----------......---- ...-----.. ------.------~-...-------..---.............---.... __ ..... __.............---- ........_---_ .._---...---............_-....._-----------_ ...
. _-- ---- -----------:----­
:
-------------....--------------------------------....--......---....------ .......--................................-....-------........----.....--......---........-.........-----....--.......... .. i.. --------.. --------~-----
'--t--'i='En....~..··..d......·..·Sb..·-·1..F......1040....·........·..........·-....·....··..·..................·-..........··:
F I!J :
2. ota ter ean on ine ,page , orm . .... .... .... . ... " ...... . . ............. . . . • .
Part Ill-PENSION AND ANNUITY INCOME
AaOllllt
A.-o.MnlItuIe (II reu did IlOl _Iribule to 1111 eDIt fill l1li ~DII Of ...nuily....Ief III, 10111 lmoanl r..... III lin. I .nd omil fina 1 IIIr1IIIp 5. )
1. Investment in contrad............ 4. Amount ....;..d tho year .• . ••. "' _._••••__•
,-
I
2- Expected retum ........•........ 5. Amount exdudable (line 4 multi-
3. Percentage of inc~e to be excluded plied by line 3) ... . ...... . .....
B: : ·
I
I
(line 1 divided by line 2) ... . . . •. . % 6. Taxable portion (excess of line 4 over line 5) .. . ... ..... .~..:.--.
I.-Special Rule-Where Jour emploJ.r lias contr:butlll part DI the cost anll Jour own contributiol •• III fICIIIytrtd tal·l", wltllill 3 Jean.
If Jour cost was fully recovered in prior years, enter the total amount received in line 5 and omit lines t through 4.
1. Cost of annuity (amounts you paid) .. ...................----- .....- 4•. Amount received this year ..... . • \
~-
2- Cost received tax·free in past years..
3. Remainder of cost Oine 1 less line 2) . 5. Taxable portion (excess, if any, of line 4 over line 3). --_ ........ _---_.._.. __..-!----­
Part IV.-RENT AND ROYALTY INCOME ·
I. Kinc! Inc! locatio. III pro,",ty Z. Tolilamounl ot ,til" 3. D'pt.ciaIiDII (1I,1.it! 4. Ittlllir, (attxll 5.
·I
0\11" IIPIII'" I
I
('_lily wh"h. ,..1 " fOyllfy) Of ,oy.lli" il ,.rt VI) or ...".1ioII ilomiztd ~sl) (11IIcII it,miz.ellis!)
I
·I
I
------........_......_--------_......-_...._-_.._--....._--- ... ........................-- ..---_ .. ......-....-_ ......-..-----_ ........ ... ..-..-..................._.---.... -..-..-...-.._--------- .._..... ... ·
I
·I
------------_......_----------------------_... -- .................._-_......--_ .....-.. ...-........_---_.._--_ ..... -_ ...........__......-----_...._- -_.._--_ ...__..-..__ I
..-_._.
----------------------..------_....
I
I
1. Totals ............... . •••.•.• ·
I
2- Net income Cor loss) from rents and royalties (column 2 less sum of columns 3,4, and 5) . . .. .. ......... .
··..·
- ----------_...... __ ... _-_ .......__....... _------------ ....._..... _----_ ...... _................ ....... .... _......_-- ... ------- ... -.--._ .. -_._- ...------_ .. _.. ...........----_...._...--_....
·I·I
Part Y.-oTHER INCOME OR LOSSES
i
....--.. ·~ ··l·-·-
1. Partnerships (name, address, and nature of income)......................._••__.........................._............... .....E.H...:...!._...
---.._------.._-_........-..........--_...................._-_.----_.-_._-..........:_-_.._-------_.._-------------_.-....--------------_......._--_ .._.. _-_..._- .._------....-.........
:·1
-.- ..__....--_.............._-_......_...__._-_............................-_ .._----.....-..------_.._-------------------- -------_..._-.--_ ......_-. __ ..._..._-- I
2.. Estates or trusts {name and address)._•••__....___••_......_______........................__.........
---....-------..·i---­·
3. Other sources (state nature)......................._......_......._....____....___.....__.................................
------_ .._......__ ......... -- ........ -_... ...._-_ ....-.............. __ ..-_...-......_- ..-..._............-._..---.......-.........._----- . ----- ..........._..........- _.---- .. .. ......-............ I ~-
TOTAlIN(OME (or loss) from Parts 11/, IV! and V (Enter here and on line 5ct page 1, of Form 1040) . ...
!
I
·I
NARA Reference Copy Page #16
62 15

••
FA~IMILES OF TAX RETURNS, 1962
- l2 ­
Schedul. B (!orm 1040) 1962 Page 2
'art YI.-EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN PART IV-This schedule is desisned rOf tallpoyets \lsin, the
new guideline livM and admini~traliye procedure descn"bed in ~ue Procedure 62-21 as _II as rOf those taxpayets who wish to continue usin, preyioudy
au.horiled PlQCedures. Whent double headings appear \IW .he Ilrs. headin, fcx the new procedure and the second heading for the older procedure.
t. Cost Of o.hlf bl$is 1 Asset additions
__ ..!; ~~ ~dof.i~.~e~~ __ at "tinninl of ,e., ill ,ear (amouIII) 5. Oepreclllioft
- - OR -­ - - OR -- lIIowe~ Of .How.....
I. Oepreci •• iOll ..
O":r'D!,,n of pro~.rt, Cos. Of oth., basIS 0.1. lC~uirecl in prior , .... this , •.,
-.----............. ............... ....... ............... ... ......... ......... . ..... -....... ....... ·······················1···-······
.
...-_..............................-............. -............. -...... _-_ ....-- ....... __ ......... .. --------_ ... _---...... _-- ..... _- ........ _- .. -... -.. _---- --_ ......... -------­
.._._.........._................... ........... ........... . ...... .............. ............ ......... . .................... ,••....•......,............,.....•...-.............•.•.
----....-.......................i-----...,.......................................... ····,··········_·····-·+·······--·.········-···1·····............... .
ToIol cost or other basis .•.. 10.-.____....
1. Total depreciation .................. . ................•.•...••.......•.••••••.. . ............
2. Amount of additional first-year depreciation included above ...................•......p..__=_...(
3. Cost or other basis of fully depreciated assets still in use ............................. .
'art Yllo-DIVIDENDS RECEIVED CREDIT
.
1. Amount of dividends on line 4, Part L ........................................................-----1­
20 Tentative aedit(4% of line 1}.............................................................. '­
30 Tax shown on line 12, page 1 of Form 1040, less amount, if any, 01 aedit for foreign taxes ........••.. ~ .. _____
4. 4% of taxable income (see below} ............................•.................•...•.•••••• _____.­
Taxable I(a) If fall is compu.ed, the amount shown on line 11d, po,. 1 01 Form 1040. , •
Income (b) If Tall Tobie is used, .he amount shown on line 9, JI9ge 1 01 form 10040, Ie. 101~' •
Means and less the dedudian for exemptions (S600 multiplied by the number oIenmpfions • on
line 3, SchecIule A, poge 2 of Form 1(040).
•
50 Credit. Enter here and on line 15(c), Form 1040, the smallest 01 the amounts on line 2, 3, or 4, above. . . . E "7
Part YIII.-RETIREMENT INCOME CREDIT
l,.porale retum, use column Bonly. Ujoint retvm, use column A for wife c:.td column B for husband­ A B
Did you IeCeive earned income in ellCleSS or S600 in each 01 any 10 calendar ~ berore the taxable year \-------\------­
19621 (Widows Of w1do~ _ imtrvctiom, POse 8-4) ......................... 0 ....... ~ .. 0 Yas 0 No 0 Yes 0 No
If ons_ above is "YM" in either column, Nmish aD irJormation below in that column. ::
1. Retirement income lor taxable yeer: :;
(a) For taxpayers under 65 years 01 age:
l'
Enter only income received from pensions and annuities under public retirement '.:::::: :
systems (e.g. Fed., State Govts., etc.) and included in li~e 9, page 1, of Form 1040 .• 1_____'__1_____:_
(b) For faxpayers 65 years of age or older:
Enter total of pensions and annuities, interest, and dividends included in line 9, page
1 of Form 1040, and gross rents included in column 2, Part IV 01 this schedule .• 0 ~==::;:::::::::;:==:;==========
. t 01' t • I oed' utat' 1 524 : 00 1 524: 00 _
••••••• 0 0 0 •• •
2 o Maxlmum amoun reflremen .ncome ror .t cornp .on 0 0 0 o. 000 •• __ _____L._____: __• .•-••--.____-'. __•• :••
3. Deduct: i l
(a) Amounts received in taxable yea, as pensions or annuities under the Social Security ! i .
Act, the Railrood Retirement Acts, and certain other exclusions from gross income.· ••-------i__. _._..__..____:__
(b) Eamed income received in taxable year (Does not apply to penons 72 yean 01 as- Of cnItr): 1 :
(1) Taxpayers under 62 years of age, enter amount in excess 01 $900 .. 00 ••••• ------------!.-.....---._-!_
(2) Taxpayers' 62 or over but under 72, enter amount determined as follows: i i
~~~,:x,~::.:,$1,700,-e:,~·V~~~·~$1,200~~·}. I !_
iI over $1,700, enter excess aver $1,450. .. •. ................... I !
" 4. Total 01 lines 3(a) and 3(b} ..• 0 ••••••••••••••••••••• 0 ••• 0 ••• 0 • • • • • • • • :_
. o.
5. Balance (line 2 minus line 4). 0 •• 0 0 0 •••• 0 •••• 0 ••••••••••••••••••• 0 ••• 0 • 0 • • • • : :_
6. line 5 or line " ~is smaller 0 •• 0 0 •••••••••••••••••• 0 •••••• 0 0 • • • • • • • • : !
7. TentatNe crectlt (20% of line 6) 0 0 ••••• 0 •••••••••••••••••••••••••• 0 0 •• 0 0 0 0 • • : :
8. Total tentative credit (total 01 amounts on line 7, c:oIunn A and B). 0
•• 0 0 •• 0 ••••••••••••••• 0 0 • • • • • • i_
~== 9. Amount of tax shown an I~~!: ---__"_1_ ~~~................00.·••••••
10. Less: Total of any amounts shown an lines 15(c) and 1S(f), pas- 1, Form 1040 .••• 0 •• 0 0 o •••• 0 • 1_
11. Subtract line 10 r.orn line 9 •.• 0 0 • 0 ••• 0 • 0 •••••• 0 0 ••••••••••••• 0 •• 0 ••• 0 •••••• 0 0 •• 0 •••• 0 • • • • • • 1_
12. c..dito Enter here and an line 1S(d), Form 1040, tI.e amount an line 8 or line 11, ~ inman.. • . E 0/8!
.... .o¥••••1lII1 ",lIT."""CI : 'HI 0-.,,,,
NARA Reference Copy Page #17
62

SCHEDULE C
(Form 1841) PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 1962
u. s. T.........." DeparlzMa!
(Cem..t. 8Od.J weadt, ~lIIp107JUat tax oa 'c.ecI.~ (rona 1040))
l-.-1 ~". Sen...
Atluch thia -=bedw. to your income Iaa r.Nn:a. Fonn 1040
Pcutnenh1s-, joint ""huM, etc., m1.Wl W. on Form lOeB
L I'rfDdpal buIlnea act1nly
CIIM __~
.. BuaSneea name ______.________________________,____ C. Emplo,. JdentiSccdlon Number ---------­
•• B~ location
(NWDbw cmd ....cw raNI roaW
.. Ind1oat. method d acoountiDc;l: 0 cosh: 0 ooc::rual:" 0 other.
"1. Grc. receipta orqrou 1CIl..$---_____________ Lea: ReturN and allowances $__________________,________1
I. InftDlicry at beofnnInq d Jear (U different them last year'l closinQ inyentory
attach uplanaticm) " •.•••.•••.•••.••••••• _••..•••.•... " .........•. "______.____1
a. Merc},cmdiM purchOMd $_ _.____•____, _ cost 01 anr llema
withdrawn from bullnea for penoDOl uae $________._.•••.•..•• __._._____••____
4. Colt of labor (do not include IOlarr paid to ~lf) •.•••••••••••••••...•• __,__•_____
I. Material and NppUIII•••••••• '" •••••••••••••••••••••••••••••• , •••••.•• _____________•
I. Other COIla (uplain In Schedule 0-1) •....•.............•.• . •..... ______ 1-------1
J. Total of Un.. 2 ~h 6 ........ _.,.............. _..•..•... _. _•• ___________
I. IoYeDlcry at end of W, JOCU........................... _: ...............\..--_______
t. eo.t 01 good. sold (line 7 leu Un. 8) ......................................................, •• _______1
10. qrooa ~fit (Nbtract ~ 9 from line I) ••••••••• , •••••••.••••••••••••••••••••••••••••••.••• - - --.--------------. ­
OTHER BUSINESS DEDUCTIONS
II. Depredation (uplaln In Schedule C-2) . ____ . __ . ___ . __ . __ .. __ ........ __ . ________________________•
II. Tazes aD bua1n811 and buainea properlJ (explain in Schedule C-l).•...... _________•__
11. ReDt OIl ~ properlJ................. -.. eo •• • - ••• _ ............... _1------­
14. Repalzs (uplain In Schedule 0-1) •••.••••••••.••.•••...••.•.•• •.•.... _. _____,_
II. Salariee and 'WQ98I1IOl lDclucled CD line 4 (ezdDde any paid to younelf) _• __ 1-------1
II. InIuraDce ••••••••••• _'" •.•••••••••••••.•••.••••.•••••••••••••••..••. ______
12. LeQal and profelSlonal f....................... _••• _•. __ •. _.•••••••• __ •________,
II. CommI!!Slona •••••••••• _•••• _••••••••••••• _••• ___ • ______ • ___ ••• _•••••• _._._______
II. Amortimt1on (attach atatement) ......................... _...............1--------1
"ZO. InlereIt on busIneu lndebtednea••••••••••••••••••••••••••••••••••••••••••___._.___•___ •__________
21. Bad debta a.riIinO from 101.. or aemces•••.•••.••••• ~ •..• _...•••••.•.••.. ________________.._.____
21. LosaeI oi buain... property (atlach ftatementl ••••••••••••••••• _••••••••••• _____..______...___
Z1. Depletion of mines. oil and QQI wella. timber. etc. (attoch schedule) .•....••. __.._______..___________
It. Other busInea upenaea (uplaln In Schedule C-l) .......................'-------­
.. Total oi linea 11 tIIrouQh 24.••••••••••...•••••.••.•..•.•.....•.••••.....••..•.•..••••. _1------­
.. N.t proSt(c.loa) (aubtract Un. 25 &an line 10). Enter here; on line I, Schedule 0-3; and on line 6,
paQa I, Form 1040- . _•••..••.•• -••••.••.•••••• - .• - - • - . - - -•.. - -... -• - • - -. -.••. - . - - . -•. - _. - •.
u.......
SCHEDULE C-1. EXPLANATION OF UNES .. 12. 1~ AND 24
u ......
----1--------·------,·.'----------------------______.. $___.___
--1----------_..·_---.-------­
---.----..---.----. ·_-----_·_----------1-­
----------,---, ----------.--...-.._----,-------,._-._-,---­
----~I-----------------I--------.. ----------------·----I·---------­
---1-------------1--------- '------- .----,------­
----11----------_·_-- ----------_·_---_·--_·_-------------1---------­
-----r-----------------I·--------·I-----I
---1--_._---_.-------------.-.--.---------------------1-------­
----------_..._------_ ......_.._--- ......_-----------......._-.............................._-_......-.._--------_..-.._-----..--------­
NARA Reference Copy Page #18
62 17
.. ~- -, .. --- '.. .-. --._'-- -
' . ~~~ .- .- .- - -

- 14 ­
FA~IMlLES OF TAX RETURNS. 1962
Sc:h.dul. C (Form 1040) 1962 PIlI 2
SCHEDULE C-2. EXPLANATION OF DEDUCTION FOR DEPRE~IATION CLAIMED ON UICE 11
This schedule is desiQlleci for taxlXlyers using the new QUideline llves and Qdmlni~rocedures described In Reyenue Procedure 62-21
a. well as for those taXpayers who wish to CClntlnue using previously authorized p W'eI. Where double headings appear Ule the
first heading for the new procedure and the MCond heading foe the older prooedure. .
5. Depreciltion 5. Method 7. CIea lite
.lIowed 01 .llow.bIe ., -- OR -- I. DeilrlCilliOll for
eII""",i.,
in prior , .."
bI. ('10> tllil ,­
_Killion .. lit.
---------------_.._- --------- -_...._-.._------- .._--_.....---_ ..---_ .. ----------..----_ .. -----._---- ----_... ---------­
----......_------ .....__.._--_.. __...._-_......_------..__......_-- ....._---_...._.._---_ .._-- ......-.................-..-....-........... __..................-------- -- ..---_ .._-- ..---..----- --------_...._------­
_____________________..._______________________......................_____............. _ .... ____a .............. _______..... ____........._____ ... ___.........._ .....__._ • ________________
--_._._------------_. ---------------_. -----_. ------_._--------_. ----- -----------­
------------.;------i----.....--.---. -...-.------- -...-.--.--------... ------------1-----­
1. 1'ola1•••••••••••••••••••. '---___................................................................... _______
2. Less: Amount of depreciation claimed elsewhere In Schedule C••••••••••••••••••••••••••.•.••••••...•••'...••. 1______
3. Balance--Enter here and on line 11. paqe 1 .......•.•.•.•.....•.............•...•........ .. ;.:~. .:..;.';':":"~':":":'~~======
l. Amount of additional first·year depreciation Included above............................... :=:=====~i::~~
So Cost or other basil ci fully depreciated assets still In use .................................. ..
INVENTORY QUESTIONS
1. Was inventory valued at-Cost 0; lower of cost or market 0; other O. If other. attach explanation.
2. Have write-downs been made to inventory? Yes 0 No O. If "Yes." were the write-downs computed on the
basis of:
(a) 0 Percentage reductions frem parts of the inventory
(b) 0 Percentage reductions from the total inventory
(c) 0 Valuation of indiv1dualltems.
If "0" or "b" is checked, enter the percentage of write-downs ........_._...._........_%. For "a," "b,"
or "c" enter the dollar amount of write-downs $_._._.____.. _..__._...•__._.
; (If not available, estimate and indicate that the figure is an estimate.)
3. Was the inventory verified by physical count dUrinq the year?
Yes 0 . No. O. If "No," attach explanation of how the closing inventory was detennined.
4. Was there any substantial .change in the manner of determining quantities, costs or valuations between the
opening and closing inventories? Yes 0 No O. If "Yes," attach explanation.
NOTE: If a direct answer cannot be given to a question. attach explanation.
EXPENSE ACCOUNT INFORMATION
Enter information with regard to yourself and
s.e.n. .........
your five hiqhest paid employees. In determine
nq the five highest paid employees, expense Owner.•••••••••••••••••••.•••___•____________ • XXXXIXXXXXXXXX
1. ...•_. _____________.___________________
:Jccount allowances must be added to their sal­
:Dies and waqes. However, the information 2..___.________..__.______.____.._____________
:leed not be submitted for any employee for 3. ________
whom the combined amount is less than $10.000, 4.•_________
:r for )'OU!'IIelf if your expense account allow­ s ..._.__..____.._____.____....._.__. __._____....__.______________________
·:moe plus line 26. paqe 1, is less than $10,000.
See sepo.rote Instructions for Schedule C, for
:iefinition of "expense accounl"
DId you claim a deduction for apenses connected with: (If answer to any question is "YES," check applicable
bous within that question.)
r. A hunting lodqe 0, working ranch or farm 0, fish­ B. The leasing. renting, or ownership ci a hotel room
inq camp O. resort property 0, pleasure boat or or suite O. apartment 0, or other dwellinq O.
yacht 0, or other sbDilar facility O? (Other than which was used by you, your custome1'8, employees.
where the operation of the facility was your princi­ or members of their families? (Other than use by
pal business.) 0 YES 0 NO yourself or .employees while in business travel
8. Vacations for you or membe1'8 of your family, or status.> 0 YES 0 NO
employees or membe1'8 of their faDUlies? (Other L The attendance of members of your family or your
than vacation pay reported on Form W-2.) employees' families at conventions or business
DYES oNO , . 62 1gueetinc;Js? 0 YlS 0 NO
_ .. m ...
NARA Reference Copy Page #19

FA(EMlL~ OF TAX RETURNS, 1962 - 15 ­
u. a. Tr'MIAU7 Depert.1lWlt-lDWDai a..... 8en1at
. SCHEDULE c-3 COMP'D'I'A'I'IOR or IOCLU. IZCVIllT"f IELr-DIPLOTMEII'l' 'I'D
1962
(Form 1040) (lee '-'nlctIoaa ...... 2)
~ u ~ou had wag_ of $4,800 w more which wen .uhjecl to eocicl ACUri~ t:a.x.. do not fill in th1a pap.
~ Compl... emly one Schedule 0-3; if ,-ou. had men than one b"wln_. comhm. proSt. (w loa.) &om. all of you
. . bu..m- OD th1a Schedu.le.
. ~ Each ..H-emp!oJ.d penon mad IDe Q ~ ~ec!u1.. s.. lnetru.eI!on8, pagoe 2, fill' Joint ntu.zna CI1\Cl pcartn-.hl~.
sua: PD ADDRE88 (aa obowD OIl po.... I ci For.. 1010)
L Not~'11.!:=-.:.'t'"...::'~~_~~..~~.~~~ '1____
I. ~.to~t~~~.~~~~.~~.~~.r:z.~.~~~.~.s..____ ..I­ __1
I. Total (or difference) ••••••••••••••••••••••••••••••••••••••••••••••••••••.••••••••••••••••••••••••• ______________
Co Net tncxme (or lOll) from ezcluded ..me- CII' ICJII.II'OM included OIl l1De 3 (tee "&elusions," paQe 2)•••••••• 1______1___
Specify ezcluded aemcel or IOUl'CM ________________________1
I. Net earnin~ (or lOll) from aelf-employmen~
(a) From business (Une 318111 an, amount on line 4).•••••••..•••••••••••••••••••••••••••••••••••••••• ______________ . _______
(b) From partnership', loint ventures. etc. (other than fo.nn1n9) •••••••••••••••••••••••••••••••••••••••• _. __________
(c) From service ell a minister, member of a reUqioUi order, or a CluUtfan ScIence practitioner .••••••••••• ________________
Enter only 1f you have liled or are filinq Form 2031 (see instructions, paQe 2). .
(d) From farminQ reported on line 2 (or line 3 if option used), eeparate Schedule F-l (Form 1(40)•••••••••• _________________________
(e> From service with Q forei9l1 qayemment or international OrQanization ..•.••.••.•••••.•.••••••••••••• 1______:
I. ~otal net eaminQs (or lou) from ..If-emplofllleni reported OIl line 5. Enter here and in item F below •••••• 1______1
(If line 8 is undv $400, you an not 8Ubjecl to _If-employment toz. Do not fill In r..t of pagoe.)
f. The la~est QIll?unt of combined WQqes andself-emploJlllent earninQllUbjec:l to soc:lal $ 4.800 00
I8CUnty lax IS •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• , •____•_______________ _
L Total Y/oqes. covered by lOClall8CUritr. paid to you durinq the taxable year. (For
"Ccvered" waqw .. ''F. L C. A. Waqea" hem QQ Form W-2J Enter here and in
item G, below ........ ~ ...................................................1_____
t. Balance (11ne 7 lea liDe B) .................................................... L,;,.____....;...__
tl. Self-employment income-b 6 CII' 9. whIchever 11 amalJer. Enter here and in item Ii. below••••••••••••• 1______1
~I. Self-emploJlllent teu-If llrie 1011 5-4,800. enter $225.60;
.........
If less. multiply
the amount on line 10 by 4.7%.._
Enter this amount here and on UDe 13. paQe 1. Form 1040 ••••••••••••..••.•...••.•..•••••••••••••••
Important.-The amounts reported on the form below are for your soc:lal security ac:c:oun!.
!hi. ac:c:ount i. used in
fiqurinQ any benefits, based on your ea.-ninqa. payable to you, )"Our dependents, and your IUmvors. Fill in each
1Iem accurately and compl.t.1,..
U. S. REPORT OF SELF·EMPLOYMENT INCOME
1962
For c.redltin& to Jour sodal securtty &Count
JndIcot. ,...,. core," ~ thl8 relunl c-tbouqh IDeo.... was _iftd enlJ In part 01 par):
A. Colendar ,...,.1952 0 or ether I_able ,.ear b.qlD:,lnq ___...___ 1962••nd1119 ________
If Ie••),_ 12 _tN. wee mOlt por ct.. 10 (a) 0 o.cth,.. (bl 0 Chanqe In aOQQUDIIDQ pertad.
«(e) 0 Other•
PLEI.s:i DO NOT WRITE IN THIS SPACE
.. BUSINESS ACTMllES SUBJECT TO SELF.aG'l.OTMENT TAX ~.... 1'eIIa~ H:.)
c.
BUSINESS ADDRESS (CWIlber cmcIlItreet, dt", or IXA. o/fjce. ~ ...... ftWllber. Stcole)
SOClAL SECURIlT ACCOUKT Nt1MBD ~I
D. or PIltSON NAMED Of JTEW • BELOW ..,.
PItlNT OR TYPE NAME OF SELF.£MPLOTED PE2S0N AS SHOWN ON SOCIAl. SECtIRlTT CAkD
NARA Reference Copy Page #20
62 19

·- - ---·- _ _ .4• • •
FA(SIMIL~ OF TAX RETURNS, 1962
- 16 ­
SCHEDULE D
(Form 1040)
u.s. T,MSU', O.pa"menl-llIt"nal Rewtflu, SerYic.
GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 1962
Name ond oddreu cu ahoWD on pelq. 1 eli Form 1040
Attach this schedule to your Income tax return. Form 1040
Part I-CAPITAL ASSETS
Shorl-tenn capital qaina and loa.. caeMb held not mon than 6 month.
,.o.,,~rK~..~ti~Dn~~L~C"~t_--~-M-'-~-~-'~~------------
,'Io.,d (0.
IDS! 01 SUllSeQulnr
II. 0." ecqllred Co D.te." .. "011..'" ",itt allo.,bl.) ,inc. ...".0........'. (.• fIOI
e-.III,. ".) e-~ III,. ".) (CIO~U'ct PfiCII) HQu,.II'Dn D' pu.CI\_ ,"ocll
M,rch IL !!13 ••,lIna'lOlI) ,.,1
(attldlICMGUs.) II.....,. of tal.
I. ----------------- ______ ---------------- ______________ 1_______ ---------_
------------------------- -------- --------- ---------- ._--------_.__. --------- --------­
L Enter JOW' &hore of Det Ihort·term QC11n (or loa) from portnersh!pe and ftduciarlel • ••• • • • . . • . . • • •• • • •• •• • • ... . • •• •. ---.---•••--.-----­
L Enter unuaed capitol loa OC1JT'fo.er &om 5 precedinQ taxable J80ft (Attach IIkltement). • . . • • . . . • • • • . • • • • • • • . • . .
I q
e. Net Ihort·term 90In (or loa) fronI JlneI 1. 2. ODd 3 ........•...•.•••••.............•......•....•........•.• __ . • E dO
Loag.t.rm capitol vema and l___b held more than 6 month.
L ___________ ___ __________________._________________________________.____..._.______
-----.------------------ ------- --------------- --.-----------.--. -------1---------­
-------------------------,1----------- -----------.. ----------------­
--------.---.------.--- -------1------­
------1------ -------.-----. --..-----.------- -------­
I----~I-----I--- ,----·
---------.... - ,-----1------­
-------------1---------- ---.-.-.---.--. -..--....----·----1------­
--•• - TZl~.term Qroa-eo~ p;~~:1 r-'''---'''----­
L Enter tIM IuD CUDOUDt of your more of ~t lonQ·term QOID (or loa) from pelrtnerah!pe ODd flduciorl. • • • • • • • • • • • • • • • •• _.._.__•____
I. Capitol QOID dfYldendl .................................,•• , ••••••••••••••••••• _..... - ••• -................1---:=:---­
L W.tlonq·tenn QC1tn (OriOll) from 111'181 5. 6. and 7_ ......................................................... • i?I
II. If Ibw • .now. a LOSS-Enter b.re the eman-t of the fonowiDq: (0) the QJl'l0UDt on line 9; (b) taxable lDcome
OODlpulec:l without NqQJd to capitol 90lna and louee and 1M deduction for enmpliona; or (e) 51.000:. _.••• _•.•••
Pan II-PROPERTY OTHER THAN CAPITAL ASSETS
II. _
.. DlPftcllUoa I. CHI or oilier bills,
lIIo.td (or
..".....prIce
..,......." iI_t
••I"~ " ..................) (.....,.".) (... ..,.,..) . (amract,nee) _uisitioft 0' '.rca...... atbdt iI pt......"
...cal.ttll .plautiN).,1
(1IlICII acIItdule) -.,-......
.. Ihf..=:t.cr.-..,............. .. Dat, ~.td Co Dat,_.. ".abl.)line •
.... ' -::cl- I &Gai...
. .. -----...--- ---.._-------- - ----- ---------­
- ._----._------ --------. --------------- .- ---­ .--E..l-:J.
--_. .._--------------- -------------- ...--------­
----
.
-
----_.------- --­
..- ------------ ......
a. P.IIIIrr JOUr .hare of ftOlHXIPltol qaID (or loa) from porlDenbIpe ODd Bduclan. •••••.•••••••••.•••••••.••••••.•••.
Ie. Net CJQID (or loa) Iroaa ~ 12 CDKI 13••••..•••••••.•••••••••••••••••••••••••••••••••••... _••••••• _••.•...•
Pan III-TOTAL GAINS OR LOSSFS FROM SALE OR EXCHANGE OF PROPERTY
IL Net CJQID (or 101.) from either l1De 10b 0/1 11.............................................'....................1..·····----­
:~.=:..~=~~.~ 'is ~~'is:' E~~~'b;~:;d~~,: .~~~.i ';iF~~- i~c;:::::::::::::~' E 12
NARA Reference Copy Page #21
62 20

I
fi.'
Schedule 0 IFonn 1040) 1962
FACSIMILES OF TAX RETURNS. 1962
COMPUTATION OF ALTERNATIVE TAX
- 17 ­
Poqe2
1t willURally be to your QdYClDtaqe to 11M the alteruQt!yetQz If the net Ion9"lwm CQpital90m eZCMd. the net .hort·rel"lll cap(lQllo ... Of' If there
.. a net 10nq·ferm capital golD olll,. and ,OU are filing (a) Q ..parate reIw'D with lazClble mcome nc..d.iJ,q $18,000. or (b) a lolDt ••hull, or a.
a ~YinIJ husbClDd or wile, with tazable iDoome nceediDg 536,000. or (c) QI Qhead 01 bou.hold wllh tCUClble UlClOllle eac:eediDg S24.ooo.
I. Enter the amount from line lid, paQe 1 of Form 1040 ................ ~ ..................................... ________
I. Enter OIDIC>UDt from. lin. lClcl OIl reverae a1cle ••• ' •••••••••••••••••••••••• ~ ••••••••• ~. '~ ••••••••••••••••••••• _1_______
S. Subtract line 2 lrom Une 1.................... •.•....•........•.••.......•.••••.•..•... , ..........••..•.••1______
.. En..tas OIl amount OIl liDe 3 (UM appl1cable tax rat. IChedule CD paqe 9 ci Form 1040 INtructlOnl) .••.•••• ~ ••••..•:...._~~~.__• __
I. Enter 50% of lin. 2 .•••••••••••••••••••••••••••••••••••••••••••••••••••••••• ~ ••••••••••••••••••••••••••••. 1______
I. Altwflatlft m (add llnel 4 and 5). U smaller lhaDihe m fiqured OIl the amount OIl }b,. lid, paqe 1 oi Form
1040, enter th1a altematlYe las on lin. 12. paQ. 1 of Form 1040•••••••••••••••••••••••••••••••••••••••••••••••
IHITRVCTIONI-(Ilefu••,," U. 10 til. Ia........,..••• CotIe)
GAINS AND LOSSES FROM SALES OR EXCHANGES OF and depreciable property 11 the, are uaed In the trode or
PROPERTY.-Report details In IChedule on other .Ide.
bulin... and held for more than 6 monlhl.
(b) aale. e.cbonqe. or lnvoluntary converlion of livestock held
"Capital aaMta" de6ned.-The t.rm "capital auets" mean.I
for draft. breedinq. or dairy purpo_ (but not includlnQ
property held by the ta:r.paJ8r (whether or nol connected with b1I
poultry) anG held for I yecv or more,
trade or ~ness) but does NOT includ_
(c) the cuttinq 01 tlmber or the di.poIQ! of timber Or' coal to
(a) atock In trade or other property of a ktnd properl, includible
which l8Ctlon 631 appll ... a~d
III his inventory If on hand at the close 01 the taxable ,ear.
Cd) the In.a1untcuy oonver-'on of capital aaets held mare than
(b) property held b, the tazpayer primarily lor 101. to CUI'
6 months.
tcmerl In the ordinary course 01 hll trade or buline..;
See 1eCti0nl 1231 and 631 for IpeCiftc condiHonl applicable.
(c) property used In the trad.or bulinesa of a character which
• 11 IUbject to the allowarlce lor depreciation proVided III Baais.-In determlnlnq Qaln or lou In case 01 property acquired
eect10n 167;
after February 28. 1913. use ooet. except a. lpeCially provid~
The bam 01 property acquired by gill olter December 31. 1920. I,
(d) real property usedln the trade or business of the tazpayer;
the cost or other basis to the donor in the event 01

FACSIMILES OF TAX RETURNS. 1962
- 18 ­
SCHEDULE OF FARM INCOME AND EXPENSES
SCHEDULE F
(Form 1040)
u.s. Tr..ury Departm"l (COIIIPIIte socIll secarfty SIIf·llllPloyment tax on Schedule F-l (Form 1040»
•• lIern.' Rtv.... Service Attach Ws schedule to your income tax return, Fonn 1040
·Name and address 01 shown on Fonn 1040.
1962
You. Soc,..1lkcuftlT Numb••
Business nome and address _...._..•....._._ ..........__ . ____ .._..._______ ... _... __ ..._.._... ______ .. _.•__ .. ______ .._______ ...______ . __ . ____ .___ . ___ .... _. __ ._.
-~~~_~~_~~~~~_(~~_~~_~_~~~.~_r_~~_~~_s .i~ _~~~.~ _~~.~~~~~~~~~~~::::::::::::::::::::::::::::::::::::::: :: __ .:::::IEmploy•• lcl.nliflc..Uon aumD..
rARM INCOME rOil TJUUlaLE TEJUt-CASH llECEIPTI AND DJlaVlllEMENTI METHOD
.U"'T=-=-I.--=..-po-,...,.-r_---,.·p-ts.....,.-'ro-m-lIlt 01 bvtSlock held prim.III,lo, Silt in the .pphc.biiCOiiiiiiilbelo"-(Dc,,;oi"iCtudtOthlrSiltS 01 IivtsIOCk::;h;:":e;:;ld":-::O,""'d'-=,.'-II.-::b;:":,ttd=,:-::n,-:-.:-::o,:-":d;:".i'=""
PU'poses: ..po,t such Silts on Schtdule 0 (fo,m 1040»
SALES Of MARKET LIVESTOCK AND PRODUCE RAISED AND HElD PRIMARILY fOR SALE \. OTHER FARM. INCOME
Killd QuallilJ I. Amount Kiad Quantil, 2. AmDunt '\ IItms .1 AmDURt
Cattle......... ___ • ______ $. __ ..___ ._..._____ ._
Eqql............•_.• __ .___ 5.. __ ._._______._____ . Mdse. rec'd for produce ..... 5. _____________.__ __
Meat products ...
Machine worlt ..................•..•.....•...••.
Sheep........ . Poultry, dressed .. Breec:linq fees ................••.._••••.••.••••••
Swine........ . Wool. ..•........ Wood and lumber...............•.•••..•.•••••_.
Poultry......•. Honey ..•....... Other forest product.. : .... , ..•.••.•_._....__••••
Bees ......... . Sirup and luqar. Patronaqe dividends, rebate.
Grain........ . Other (specify): or refunds.................__ ._. _____•___•__._
Hay ...•...••.
Aqrlcultural proqram pay.
ments.•................. _.._____•• ___•••_••••
Cotton.: •••••• -------- -_........-.........._....._-- --_..... _-......_---_..._......_...._- --------- ---- ..............-............_---­
Tobocco..•....
Other (specify):
Veqetabl••..•.
Frult. and nuts. ___••__••_ ••_••••••..•_•._•. ____. ____•••• _. __.••__._._._ .•_•.__•._. ___ . __.....__________•____•__•___•• _______•____ ._...__._._________.____••._. ___._
Dairy products.•_ ••••_••_•••_ •••••••••__•____.__•••••_•• __•___•• ______._..••_•••..___•__. __.....__._........_. __..____•___••_.__.•_._______
Total of columns I, 2, and 3. Enter here and on line 1 of Part IV below .............•...............•... $
--.•.. -.-.-••-.-.-.-.• --.-•.••••-..-............----.---...- .•. -..-.--..- •.•.. - _··············_··1
.---••--.-. -.-••••••••••----.-••••--•••-.-•••-•••-----.----••-.-.--.-•••-••----.-••--. • -•••••.••••• _····_·..,1
---••--.----.---•.•..---.--•.••-.-.-........................ -••---.--.-••...••...••..---.-••---··1····
Totals (enter amount frem column e, on line 2 of Part IV below) ... $
• UT m.
rUN EXPD.':' POll TAlIUlaLE YEAR (_laftnIetIea8,
(Do aol indtld, ,.,_.1 or firin, tlptllltS 0' tlptnstS not .ttribullble 10 productioft of larm income. such .s lilts. insurance. rtpairs. lie.. on ,Dur dwtllin,)
II.... I. AMDUnt lIems 2. Amounl • IItIllS. I 1 Anoount
Labor hired ..••••.•••. $._._••••••••___ ._._._••_ Veterinary, medicine .•. $....._. ___._._.._...__• Other (ipeClfy): •••••• __ $ •••_______._•••••_ ••
Repairs, maintenance........._•.•.•••_.. __._._._ Ga.oline, fuel, oil .....•••_._•••••_..•_._. ___••.•_._••_••_••_••. ___._____••••• __ . ____. ________._. __..•
Interest •..•.•...•.....••___•••_ ••_••••• __••.••. Store;e, warehousinq ..••••••••___•.•_._._._._ ._••••••• __.___.....____•••• __._.._•••._. ___ .•__._••••_
Feed purchaled............._••• _•••_._•••_••_ Tazes........•.......••_•._._._•. _....___ •. .•••...._•••.•.___._•. __._.•.._...•_••_...••.•_••••••••
Seed, plants purchaMd. _._._._._•••_.___._•._ InNl"Clnce ............•__••••__._.___.• ____• __••_••••_._. ____•••••••••••••_ ••••••_._•••_••••••••_
Fertilizers, lime........ __._.._.__. Utilities .....•.. _.•...•_•••__•__•___•____ ._•••_.______•__._••••___••••••__ ••••••_••• __ ••••••
Machin. hire •••••.•••. ____•••••_••••___ Rentclfarm. pasture. •. •••••_•••••••••••_••__•• .._.__._.__••••••__••••_ •••_ ••••_____._••••••_~
Suppli.. purcbcued••••• __•___._..... FreiQht. truckin; ..•.•. _••.___••••_•••_._ •••••••_._-:._•.•_••_ ••••••----.-----•••-.-••••
Breedinq fees. • • • • • • • • . ••••••_••••_••••••••••_.
.&Il'I'1V.
Conse"ation expenses. ._•••••••••• _ ••___•• •••• • ••• _ ••___•____••••••••• _ •••••-1------.
Total cl coIWDDI 1. 2, and 3. Enter here and on line 4 01. Part IV below (caah method) or line 6, Part VII
(accrual JDethod).••••••••••••••••••••••••••••••••••••••• , •••••.• :. . • • . • • • • • • • • • • • • • • . • • • • • . • • • •. S
I. Sale 01. livestock and produce raiMd t. Farm expenRI (&em Part III) ••.•••.. s...._........._..__. ......_­
•• Depredation (&em Part V) ••••••••••• .......-----_...._--_....-.­
and other farm iDCDIDe••••••••••••• S••••••--.-.-••- .._----
I. Prclit (or Ic.a) on .ale 01. purchClMd Ii•• •• Other fann deductions (specify):
stoel: and other purchaMd tt.n......
-.....--...... __........_----_..._----_ ...._....._---_..............-....._-_.......-......
I. G~ prclita-...... : ••••••..•. S
---, f. Total deductions .............. S
­-
t. HetlanD prclit (or loa) (subtract lin. 7 frc:m line 3). Enter here and on line 8, ~qe I, Form 1040. Malte your
camputation cl..tf-employment Income and the ..If-employment tax on heciule F-1 .•.•••...•....... S
-0.w. NARA a--a Reference law ~ Copy ......aI_puIiIao Page #23 Del eGnIIIIqt "- r-ot. line 3. Schedule '-1 CF_I040)) __1_1'71"1
.-,.... "........--~--"'-.------.--.-- .

Schedule F (Form 1040) 1962
- 19
co. ...............,,.... rout,....,..". I ....... lit ... ! , .......__.........-....,....,
TI.is schedule Is desiqned or tcapayen uIlrlO the new quidellne Iiye'.~~,adminiltratt.e prooedures de.crtbed In Reveaue ProceduN
62-21.afir: 1 a~ . for thOle tQXPO':~~o WiMlnd~u:=~->!'"fc;.-~ autbCllWd r; Where double beacIin9. appeal'
use the for the new 1J'tt al older
7. a..
~~~l!}=- t.~~."'''' 4. A...crlti....... ......
,..,

FAalIMILES OF TAX RETURNS, 1962
- 20 -
SCHEDULE F-l
(Form 1040)
COMPUTATION OF SOCIAL SECURITY SELF·EMPLOYMENT TAX
ON FARM EARNINGS (For social SlCUrity)
••1. Tr_1J o.p.....t 1962
...........u. SIrYice
(See ladnaetlo_ .... Z)
~. JJ you had waqes of $4,800 or more which were subject to lOdal security taxes, do not fill i"l this paqe.
~ Each self·employed person must file a separate schedule. See instructions, paQe 2, for joint returns and partnerships.
~ Uyou had net eaminqs from self-employment from both farm and nonfarm sources. fill in only lines I and 2 (line 3, If applicable), and·
use se~rate Schedule 0-3 to compute your self-employment tox. Net fann earnings from self-employment should be entered on
line 5(d) of separate Schedule C-3 (Form 1040).
KAME AND ADDRESS (as shown on paqe I, Form 1040)
KAME OF SELF.EMPLOYED PERSON (as shown on social security card)
CHOICE OF METHODS.-A fanner must report his net farm earninqs for self-employment tax purposes. Net earninQs may be cOm.
puted under the optional method (line 3, below) by a farmer (I) whose GRO~prolits are $1,800 or less. or (2) whose GROSS profits
are more than $1.800 and NET profits are less than $1.200. If your GROSS profits from farminq are not more than $1.800 and
you elect to ule the optional method. you need no! complete lines I and 2.
Computation Under Requw Methocl
I. Net farm profit (or lOllS) fran:
(a) Une 8. paqe I. Schedule F (caah method). or line 10. paqe 2 (accrual method) ................. ~. $.•....••......•.•• __. __.
(b) Farm partnership'.........................................................................
_
I. Net eaminqs from .If-employment from fanninq. Add lines I (a) and (b). . . . . •. . . . . . . . . . . . . . . . . . . . . .. $ _
Computation Under Optional Method
a. U 9l'OIS profits &em farm1nq are:- (a) No! more than $1.800, enter two-thirds cl the qroe Profits..........}
(b) More than 51,800 and the net farm profit t.1..than 51,200. enter SI,2OO. •. . . . . . . . . . •. . . . . . . .. I:$~-----I­
"OTE.~.... profit. from 'ol'lllinq ON the lola! 01 the qroa profit. on IiDe 3. Pan IV (aadi 1IMIIhod). Dr Ilne 5. Port VII 01
. Sched"l. F (accrual method). pi... the diatrlb"u•• ohare 01 qrou proIit!rom form po~ ....""Iolned on paqe 2.
If line 2 (01' line 3, if 'OU chooee the optional method) ia undel' $400. do not Sll in ,..t of pag...
Computation of Social Seeurit, SeU.EmploJI'Rent Taz
t. The larQest amount cl oambined woo- and .If-employment ea.minoa subject to r------:--I
lOdal aecurity taz 11... • . . . . . . . . . . . • . • . • • . • • • • • • • . . . . . • . . . . . . . • • . . . . . . . . . •. L.__..._.~~~ ..22.
L Total waq., coyered by lOdal aecurity, paid to you durtnq the taxable year. (For
"Covered" waqel see "F.I.C.A. Waqes" box on Form W-2.) Enter here and in
item G of Schedule SE below •.......•.........•...........•..•.....•.•...•. 1_______
t. Balance (Une 4 less line 5). . . . . . . . . . . • . . . . . . . . . . . • . . . . . . . . . ••••• ••••••. • •••.. $
t. SeIf«Dplo~entlncome. Enter bere and in item H of Schedule SE below ycur cho!ce'-of~E;:;I;:THER==-:-'-­
(a) REGULAR METHOD.-The lIDaUer of line 2 or 6 .•...........•......•••......................}
(b) OPTIONAL METHOD.-The lDlaller of line 3 or 6 . . . . . . . . •. . . . . • . . . •. •. • . . . . . . . . . . . . . . . . . . . .. $,-.-------I-­
I. Self-employment tax-U line 711 $4.800, enter $225.60;' if less. multiply the amount on line 7 by 4.7%.
Enter this amount here and on line 13. paQe I, Form 1040 ......................................... s
De ........ "-111-77110-1
"poI1aaL-The amounts reported on the form below are for your lOCIall!lCWity account. This account is used in fi;urinq
any benefits. baaed on your eaminQI, payable to you. your depeDdents. and your survivors. Fill in each item
Gccul'Gtel, and completel,.
u.s. REPORT OF SELF-EMPLOYMENT INCOME
For credlUoa to Jour social securitJ aa:ount 1962 •
.....00.. year 009..-.d by thJa ret\lnl C- tbo"",h lDoome WOI _.ed onl, In'porl 01 par): PLEASE DO NOT WRITE IN nus SPACE
•
CaJ.ndorpar 18620 ... atber laaoble par ~ 1.2. eadlDv
Death, ... (b) 0 o.os.ve til om=mMDQ .-tad. _
wDOIber.
L ....them 12 _Iba, _Ibort par _to (0)
_ ..I'MMACIlVlTIISSUBJICT10SIU.mG'l.OtwENTTAX CItaWDQ II"""'" ouIIaa ~ *J ----- - . c...ARN ADDRESS ~--. ........,
.•..lIUNBDt soc:w. SECURITY
OF PERSON
ACCOUNT
RAM!D aIIIC:l HUE IF TOU US! 0 •
OPl'lOKAl WETHOD••••••••
... III JTEN E BELOW .1 1 I
J1. -: .'~
•
PRINT OR TlPE MANEOF SEU-DG'LOYED PIiZSOH AS SHOWN OM SOCIALSI1CURITf CAB) I' ENTIZ AMOUNT FRON
.LlHE2m,3
FlINT 01 TYPE HONE ADDRESS (JlUlllber cmd atr.t. ... rural rou'"
L 8. FRON UHt 5.
: IF AlfY........... S
4CItr .."'- paotGI-~• ....,
NARA Reference Copy Page #25
62 2t1
I
•
IF 0P11 H USED). • • s
ENTIZ AMOUNT
..ENTER AMOUNT
hOW
LIIQ 7 ........... S

..;.. 21 ­
I'OUI Z948 MEDICAL AND DENTAL EXPENSE STATEMEIT 1962
(Attac:ll tlUa Rot.lIleDt to you Uacollle tax rehInl or 11M it QI a vuide to
prepare J01U' own Ratemelll.. s.. ezample OD reyer.. ade)
Tbla atatement Ia for the u .. of tcupayera who are entitled to a larqer deduction far medical and dental ap8"- IX1id for the
penona liated in Group I below. 1'he medioal and dental a:peneea of ptrlOlla in Group I do not have to be reduced by 3 petalnt of
the f.a%payer'l toIDllncome (l1ne 9, paQe I, FonD 1040) cala required for perlOlla liated In Group n below. All pencna are IUbject
to tIw reductlOl1 of their medicine aocl druq ezpezue. by 1 perceDt of the laxpaJw'. total Income. . .
··_Ar • • _ . .. OROUP I . ...,.. GROUP n
Go Tazpayu ancI wife if EITHER is as y.an of cage _ Go Ta.qMlYW and wit. if BOTH a... ancl. as .,.alIII 01 cave,
~. b. D.penclent pclftftt.. who _ wuI. as .,.alIII 01 cave, of
be Each es--,-.old (011' __) dependent pclftftt of the tazpcayw _ wife,
IazpGJW or h1a .u..
c. AU oth... dependent. regordl.. of cage.
U all the pel'8Ona for whom medical and dental expen.a were paid are in Group II, u.. the simpler medical and dental apezue
.c:hedule on paqe 2 of Form 1040. . .
Not.: Do not deduct any expe~ for which you received reimburaement from Insurance or other 1OW'CI8S.
Name of taxpayer c1aiminq the deduction ._••____•___._•.•______••_••.•_•••____••••_•••_••. __•.•.•••••••••••••••••••••__•••.••__••••_ ••.•••.•••••
Name(l) of dependent parent(s) 65 yean of aQe or over, Ii any ••••.•••••••••••••.•••••.••••••••••••••••••••••••••••••• ____ .••••.••• _ •••••• _ ••••••••••••
MEDICINE AND DRUGS
(En- oth.... mecllcal and dental ezpena. in Un.. ~ and 10) ,
I. Amount taxpayer paid for mediCIne and druq8 for persons In Group I ( ... hst aboye) .........•........ " $. •••..• ER?.:.......
I. Amount taxpayer paid for medicine and druql for peraona in Group 1I·c... list above) ........ " .. . . . .. . . __~.~
I. Line 1 plua line 2 . ......... . ..................................................................... . t-...... ,
4. 1% of line 9, paqe 1. Form 1040 ................................•................. . ...............• r~ ." .
I. Excess, If any, clUne 3 over line 4 ................................................................. ~$===E!!!!=:::i.l=='====
MEDICAL AND DENTAL EXPENSES FOR PERSONS IN GROUP I
.. Portion of medicine and druq. for peraonl in Group I:
(a) U line 1 or 5 II zero. enter nro;
(b) U line 2 Ia zero. enter amount on Une 5; or
(e) In :!~:~:li'ne:' 3~~:gI!ntf; ili':~~~ ~I~.e. ~. ~. ~~ ~.~~~~ .~ ~~ ~: .~i~~ .~. ~~~~~ .~. ~. $._••.•.•_._•••••••
I. Amount taxpayer paid for medical and dental expens. (other than medicine and druql) for persona in
Group 1. .......•...............................•.•......••...••.•...•.......•.............•.•.
L Medical and dental expenaea for peraons in Group I.

National Archives and Records Administration
8601 Adelphi Road
College Park, Maryland 20740-6001
Sample Printout
1962 Individual Tax Model File
The following is a sample printout ofthe file. The sample printout includes an EBCDIC dump on
the right hand side and a hexadecimal translation of the EBCDIC characters on the left.
NARA Reference Copy Page #27
NARA's web site is http://www.archives.gov

*** APS RECORD DUMP *** Date: 9/06/2006 Time: 11:24
VID: 000865 VALOC:
FILE #1 BLOCK # 0 RECORD # 0
0000 40 F1 40 F2 40 F1 40 F1 40 F1 40 F1 40 F1 40 40 1 2 1 1 111
0010 40 40 40 40 F7 F5 F9 F2 40 40 40 40 40 40 40 40 7592
0020 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o o
0030 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o o
0040 40 40 40 40 40 40 40 40 '40 FO 40 40 40 40 40 40 o
0050 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 o o
0060 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 o
0070 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o o
0080 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o o
0090 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
OOAO 40 40 40 FO 40 40 40 40 40 40 F7 F5 F9 F2 40 40 o 7592
OOBO 40 40 40 40 40 40 F2 F9 40 40 40 40 40 40 40 F4 29 4
OOCO F9 F3 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 93 o
OODO 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o o
OOEO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40
o
OOFO 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 o 0
0100 40 40 40 40 40 F3 F3 F3 40 40 40 40 40 40 40 F1 333 1
0110 FO F5 40 40 40 40 40 40 40 F1 FO F5 40 40 40 40 05 105
0120 40 40 40 F1 F2 F9 40 40 40 40 40 40 40 F2 F2 FO 129 220
0130 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
0140 40 F3 F4 F9 40 40 40 40 40 40 40 F9 F7 F6 40 40 349 976
0150 40 40 40 40 40 40 40 F2 40 40 '40 40 40 40 40 40 2
0160 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o 0
0170 40 40 40 40 40 F1 40 40 40 40 40 40 40 40 40 FO 1 0
0180 40 40 40 40 40 40 F4 F8 F1 F6 40 40 40 40 40 40 4816
0190 40 F9 F7 F9 40 40 40 40 40 40 40 40 40 FO 40 40 979 o
01AO 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40
o
01BO 40 FO 40 40 40 40 40 40 40 F9 F7 F9 40 40 40 40 o 979
01CO 40 40 40, 40 40 FO 40 40 40 40 40 40 F1 FO F1 F5 o 1015
01DO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40
o
OlEO 40~0 F3 F6 -36
FILE #1 BLOCK # 0 RECORD # 1
01E4 40 F1 40 F2 40 F1 40 F1 40 F1 40 F2 40 F1 40 40 1 2 1 1 121
01F4 40 40 40 40 F5 FO F6 F2 40 40 40 40 40 40 40 40 5062
0204 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o o
0214 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o o
0224 40 40 40 40 40 40 40 40 40 FO 40 4Q 40 40 40 40 o
0234 40 F1 FO F7 40 40 40 40 40 40 40 40 40 FO 40 40 107 o
0244 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 o
0254 40 FO .40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o o
0264 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o 0
0274 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
0284 40 40 40 FO 40 40 40 40 40 40 F5 F1 F6 F9 40 40 o 5169
0294 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 F4 o 4
02A4 F1 F5 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 15 0
02B4 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o 0
02C4 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40
o
02D4 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 o 0
02E4 40 40 40 40 40 F3 F2 F7 40 40 40 40 40 40 40 F1 327 1
02F4 F7 F2 40 40 40 40 40 40 40 F1 F7 F2 40 40 40 40 72 172
0304 40 40 40 F3 F4 F8 40 40 40 40 40 40 40 40 F5 F4 348 54
Page 1
NARA Reference Copy Page #28

*** APS RECORD DUMP *** Date: 9/06/2006
VID: 000865 VALOC:
Time: 11:24
0314 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
0324 40 F5 F1 F7 40 40 40 40 40 40 F1 F1 FO F4 40 40 517 1104
0334 40 40 40 40 40 40 40 F2 40 40 40 40 40 40 40 40 2
0344 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o o
0354 40 40 40 40 40 F4 40 40 40 40 40 40 40 40 40 FO 4 0
0364 40 40 40 40 40 40 40 F4 F6 F5 40 40 40 40 40 40 465
0374 40 40 F9 F3 40 40 40 40 40 40 40 40 40 FO 40 40 93 0
0384 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 o
0394 40 FO 40 40 40 40 40 40 40 40 F9 F3 40 40 40 40 o 93
03A4 40 40 40 40 40 FO 40 40 40 40 40 40 40 F1 F7 F7 o 177
03B4 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40
o
03C4 40 60 F8 F4 -84
FILE #1 BLOCK # 0 RECORD # 2
03C8 40 F1 40 F1 40 F1 40 F5 40 F2 40 F3 40 F1 40 40 1 1 152 3 1
03D8 40 40 40 40 F5 F9 FO F5 40 40 40 40 40 40 40 40 5905
03E8 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o o
03F8 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o o
0408 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
0418 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 o 0
0428 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 o
0438 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o 0
0448 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o 0
0458 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
0468 40 40 40 FO 40 40 40 40 40 40 F5 F9 FOF5 40 40 o 5905
0478 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 o
0488 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o 0
0498 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o 0
04A8 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40
o
04B8 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 o 0
04C8 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40
o
04D8 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o 0
04E8 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o 0
04F8 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40
o
0508 40 40 40 FO 40 40 40 40 40 40 40 F5 F9 FO 40 40 o 590
0518 40 40 40 40 40 40 40 F1 40 40 40 40 40 40 40 40 1
0528 40 FO 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 o 0
0538 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 40 FO o 0
0548 40 40 40 40 40 40 F4 F7 F1 F5 40 40 40 40 40 40 4715
0558 F1 FO F2 F5 40 40 40 40 40 40 40 40 40 FO 40 40 1025 0
0568 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 40 40 o
0578 40 FO 40 40 40 40 40 40 F1 FO F2 F5 40 40 40 40 o 1025
0588 40 40 40 40 40 FO 40 40 40 40 40 40 F1 FO F8 F9 o 1089
0598 40 40 40 40 40 40 40 40 40 FO 40 40 40 40 40 40 o
05A8 40 60 F6 F4 -64
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NARA Reference Copy Page #29