Table 1.—Comparison of Personal Income with AGI, by Type of Income, 1996

[Billions of dollars]

Line		Personal income	Wage and salary disbursements	Proprietors' income with IVA and CCAdj		Rental income of persons with CCAdj	Personal dividend income	Personal interest income	Taxable pensions and annuities	Taxable unemployment compensation	Taxable social security benefits/1/	Other personal income/2/	Income not included in personal income
Line		Personal income	Wage and salary disbursements	Farm	Nonfarm	Rental income of persons with CCAdj	Personal dividend income	Personal interest income	Taxable pensions and annuities	Taxable unemployment compensation	Taxable social security benefits/1/	Other personal income/2/	Income not included in personal income
1	Personal income	6,547.4	3,626.5	34.3	510.5	129.7	297.4	810.6	/3/2.9	22.6	60.4	1,052.5	0
2	**Less: Portion of personal income not included in adjusted gross income**	2,373.8	86.8	9.0	–1.6	93.0	186.1	627.5	0	0	0	1,330.3	42.6
3	Nontaxable transfer payments	842.3	0	0	0	0	0	0	0	0	0	842.3	0
4	Other labor income except fees	487.5	0	0	0	0	0	0	0	0	0	487.5	0
5	Imputed income in personal income/4/	264.3	10.2	.4	6.2	70.5	0	177.0	0	0	0	0	0
6	Investment income of life insurance carriers and pension plans/5/	366.7	0	0	0	1.2	45.5	320.0	0	0	0	0	0
7	Investment income received by nonprofit institutions or retained by fiduciaries	59.9	0	0	.3	5.5	20.8	32.8	0	0	0	.6	0
8	Differences in accounting treatment between NIPA's and tax regulations, net	79.9	0	8.5	–8.1	15.9	16.4	47.1	0	0	0	0	0
9	Other personal income exempt or excluded from adjusted gross income	273.2	76.6	0	0	0	103.5	50.5	0	0	0	0	/6/42.6
10	**Plus: Portion of adjusted gross income not included in personal income**	978.0	16.0	0	2.8	2.8	0	0	311.7	0	0	279.8	365.0
11	Personal contributions for social insurance	280.4	0	0	0	0	0	0	0	0	0	280.4	0
12	Gains, net of losses, from sale of property	249.5	0	0	0	0	0	0	0	0	0	0	249.5
13	Taxable pensions/7/	311.6	0	0	0	0	0	0	311.6	0	0	0	0
14	Small business corporation income	89.3	0	0	0	0	0	0	0	0	0	0	89.3
15	Other types of income	47.1	16.0	0	2.8	2.8	0	0	0	0	0	–.6	26.1
16	**Plus: Intercomponent reallocation**	0	9.1	0	–.6	0	38.4	–38.4	–6.6	0	0	–2.0	0
17	Fees in other labor income	0	2.5	0	0	0	0	0	0	0	0	–2.5	0
18	Fiduciaries' share of partnership income/8/	0	0	0	–.6	0	0	0	0	0	0	.6	0
19	Interest received by nonfarm proprietors	0	0	0	0	0	0	0	0	0	0	0	0
20	Interest distributed by regulated investment companies	0	0	0	0	0	38.4	–38.4	0	0	0	0	0
21	Taxable disability income payments	0	6.6	0	0	0	0	0	–6.6	0	0	0	0
22	**Equals: BEA-derived adjusted gross income**	5,151.6	3,564.8	25.3	514.3	39.5	149.7	144.8	308.0	22.6	60.4	0	322.3
23	Adjusted gross income of IRS (as reported)	4,536.0	3,376.9	–7.1	176.9	20.6	104.3	165.7	238.8	19.3	53.2	65.2	322.3
24	**Plus: Intercomponent reallocation**	0	0	.3	59.3	5.6	0	0	0	0	0	–65.2	0
25	Estate or trust income	0	0	0	2.1	5.6	0	0	0	0	0	–7.7	0
26	Partnership income	0	0	.3	57.2	0	0	0	0	0	0	–57.5	0
27	Other reallocations	0	0	0	0	0	0	0	0	0	0	0	0
28	Adjusted gross income of IRS (reallocated)	4,536.0	3,376.9	–6.8	236.2	26.1	104.3	165.7	238.8	19.3	53.2	0	322.3
29	Adjusted gross income gap	615.6	188.0	32.1	278.1	13.4	45.4	–20.9	69.2	3.2	7.2	0	0
30	Percent distribution of AGI gap	100.0	30.5	5.2	45.2	2.2	7.4	–3.4	11.2	.5	1.2	....	....
31	Relative AGI gap/9/	12.0	5.3	126.8	54.1	33.8	30.3	–14.4	22.5	14.3	12.0	....	....
32	Addendum: Misreporting adjustments included in personal income	299.1	83.5	....	224.4	1.2	....	–10.0	....	....	....	....	....

See the footnotes at the end of table 2.