Clintons Paid $62,670 in U.S. Taxes for 1993 : Finances: First Family earned $293,757 and Gores paid $153,744 on income of $453,999. Rates were higher than in ’92 for both families because of new law.

President and Mrs. Clinton released their 1993 federal tax return Friday, showing that they paid $62,670 in taxes on total income of just under $300,000.

Vice President Al Gore and Tipper Gore paid $153,744 in taxes on a total income of $453,999. In addition to Gore’s salary as vice president, he earned $310,084 in royalties on his book, “Earth in the Balance,” which yielded a similarly large amount of royalties in 1992.

The Clintons and the Gores were taxed at a higher rate than the year before because of a tax hike on the wealthiest Americans that the Administration succeeded in pushing through Congress last year.

Because the Clintons’ assets were all placed in a blind trust in July, their return shows little information about their investments.

The couple’s income of $293,757 included nearly $2,500 in residual payments for their appearance on the Arsenio Hall show during the 1992 campaign. They paid $288 in California state income tax on the residual income.

In an odd twist, Hillary Rodham Clinton received $12,000 in income from a previously unknown 1912 will that set up a fund to provide annual “pin money” to the First Lady. The bequest did not become effective until the death of the last heir of the man who set it up, an event that occurred in 1989. After that, several years of court proceedings took place before the White House was notified of the existence of the fund.

White House officials said that they knew little about the man who established the fund, a Philadelphia resident named Henry G. Freeman Jr., who died in 1928. Their first knowledge of it was when “we received a letter from a bank” informing them of the bequest, Special White House Counsel Lloyd N. Cutler told reporters.

In his will, Freeman wrote that “the reason I make this fund,” which he specified would be known as the Henry G. Freeman Jr. Pin Money Fund, “is because I feel the President of the United States receives such a miserable pittance for a man holding the greatest position on earth.”

Mrs. Clinton intends to donate the $12,000 to charity, White House Communications Director Mark D. Gearan said.

In addition to the money from the Freeman fund and the Arsenio Hall residuals, the Clintons’ income included the President’s salary of $189,167--a partial-year amount because Clinton did not begin drawing his $200,000 annual salary until Inauguration Day in late January--as well as just over $20,000 in interest and dividend income, mostly from their blind trust.

The Clintons also realized a $40,553 capital gain when they sold assets to transfer them into the trust.

Mrs. Clinton had no wages in 1993, the first year since the couple married that she earned less than her husband. In 1992, the Clintons paid $70,228 on income of $290,697, mostly from Mrs. Clinton’s work at the Rose Law Firm in Little Rock, Ark.

The President also received $38,683 from the Presidential Transition Planning Foundation to cover his payments to United Van Lines for moving expenses from Little Rock to Washington, D.C.

White House officials said that they had no explanation for the size of the moving costs except to suggest that some expenses beyond the ordinary were incurred because of the security concerns involved in moving and storing the goods of the then-President elect.

The money for the move came entirely from privately raised funds for the transition, Gearan said. Under federal tax laws, Clinton was required to report that money as income but was also entitled to take a tax deduction for the full amount.

Beyond the deduction for the moving expenses, the Clintons also took deductions of $17,000 for gifts to charities.

Unlike some past years in which the couple took deductions for gifts of items, such as old clothes, the 1993 contributions were all checks to established institutions, such as hospitals, churches here and in Little Rock and the couple’s alma maters--Georgetown, Wellesly and Yale.

The couple also took a $4,659 deduction for their share of the mortgage interest on the Little Rock home that they own jointly with Mrs. Clinton’s mother, Dorothy Rodham.

The Clintons overpaid their taxes by $7,982 and chose to apply that sum to their 1994 taxes rather than to receive a refund.

The couple’s Arkansas state tax returns are not due until next month.