In 1934, 124,812 taxable incomes were reported to the state: of Iowa in contrast with 17,991 taxable incomes reported by those living in Iowa in the federal income tax returns. A special analysis has been made of 9,764 incomes, selected at random, which were reported to the state of Iowa. Only incomes of heads of households and of wives who, though living with their husbands, filed separate returns are included. These incomes are classified by size, population of community from where they are returned, number of dependents and occupation reported on the income returns. Source of income as well as size is studied.