taxcalc 4.3.4__py3-none-any.whl → 4.3.5__py3-none-any.whl

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Files changed (38) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/assumptions/README.md +1 -1
  3. taxcalc/assumptions/economic_assumptions_template.json +1 -1
  4. taxcalc/calculator.py +7 -3
  5. taxcalc/cps_weights.csv.gz +0 -0
  6. taxcalc/growfactors.csv +25 -65
  7. taxcalc/parameters.py +5 -7
  8. taxcalc/policy.py +18 -30
  9. taxcalc/policy_current_law.json +87 -87
  10. taxcalc/puf_ratios.csv +14 -14
  11. taxcalc/puf_weights.csv.gz +0 -0
  12. taxcalc/records.py +6 -3
  13. taxcalc/reforms/2017_law.out.csv +9 -9
  14. taxcalc/reforms/BrownKhanna.out.csv +9 -9
  15. taxcalc/reforms/README.md +7 -6
  16. taxcalc/reforms/Renacci.out.csv +9 -9
  17. taxcalc/reforms/TCJA.out.csv +9 -9
  18. taxcalc/reforms/Trump2016.out.csv +9 -9
  19. taxcalc/reforms/Trump2017.out.csv +9 -9
  20. taxcalc/reforms/ext.json +21 -21
  21. taxcalc/reforms/ptaxes0.out.csv +9 -9
  22. taxcalc/reforms/ptaxes1.out.csv +9 -9
  23. taxcalc/reforms/ptaxes2.out.csv +9 -9
  24. taxcalc/reforms/ptaxes3.out.csv +9 -9
  25. taxcalc/taxcalcio.py +8 -3
  26. taxcalc/tests/cpscsv_agg_expect.csv +17 -17
  27. taxcalc/tests/puf_var_wght_means_by_year.csv +39 -39
  28. taxcalc/tests/pufcsv_agg_expect.csv +19 -19
  29. taxcalc/tests/reforms_expect.csv +19 -19
  30. taxcalc/tests/test_calculator.py +5 -3
  31. taxcalc/tests/test_parameters.py +3 -2
  32. taxcalc/tests/test_reforms.py +1 -1
  33. {taxcalc-4.3.4.dist-info → taxcalc-4.3.5.dist-info}/METADATA +1 -1
  34. {taxcalc-4.3.4.dist-info → taxcalc-4.3.5.dist-info}/RECORD +38 -38
  35. {taxcalc-4.3.4.dist-info → taxcalc-4.3.5.dist-info}/LICENSE +0 -0
  36. {taxcalc-4.3.4.dist-info → taxcalc-4.3.5.dist-info}/WHEEL +0 -0
  37. {taxcalc-4.3.4.dist-info → taxcalc-4.3.5.dist-info}/entry_points.txt +0 -0
  38. {taxcalc-4.3.4.dist-info → taxcalc-4.3.5.dist-info}/top_level.txt +0 -0
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,-930.89,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,135058.27,30414.80
5
- 21,60000.00,13446.83,29400.57,-6296.60,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-6868.57,4590.00
9
- 32,60000.00,9899.84,41523.86,2294.87,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,-1042.99,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,30414.80
5
+ 21,60000.00,13625.73,28993.43,-6593.73,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-7026.40,4590.00
9
+ 32,60000.00,10031.54,41278.04,2115.35,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
taxcalc/reforms/README.md CHANGED
@@ -8,15 +8,16 @@ are stored on your local computer.
8
8
  Such policy reform files can be analyzed on your local computer by
9
9
  using the `tc` command-line interface to Tax-Calculator as described
10
10
  in the [user
11
- guide](https://PSLmodels.github.io/Tax-Calculator/uguide.html) or by
12
- writing your own Python programs that import the Tax-Calculator
13
- `taxcalc` package as described in the
14
- [cookbook](https://PSLmodels.github.io/Tax-Calculator/cookbook.html).
11
+ guide](https://taxcalc.pslmodels.org/guide/cli.html#command-line-interface)
12
+ or by writing your own Python programs that import the Tax-Calculator
13
+ `taxcalc` package as described in the [cookbook
14
+ recipes](https://taxcalc.pslmodels.org/recipes/index.html#recipes).
15
15
 
16
16
  [This
17
17
  document](https://github.com/PSLmodels/Tax-Calculator/blob/master/taxcalc/reforms/REFORMS.md#how-to-specify-a-tax-reform-in-a-json-policy-reform-file)
18
18
  provides access to several reform files that represent recent tax
19
19
  reform proposals and guidelines about how to prepare your own reform
20
- files. Look in particular at the
20
+ files. Look in particular at the older
21
21
  [FAQ](https://github.com/PSLmodels/Tax-Calculator/blob/master/taxcalc/reforms/TCJA.md#tcja-faq)
22
- on TCJA-related reforms.
22
+ on TCJA-related reforms and the newer section on [TCJA after
23
+ 2025](https://taxcalc.pslmodels.org/usage/tcja_after_2025.html#tcja-after-2025).
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,15882.08,8823.89,-917.61,4590.00
3
- 12,60000.00,15882.08,38823.89,2082.39,9180.00
4
- 13,460000.00,15882.08,444117.92,105428.44,30414.80
5
- 21,60000.00,31764.18,7059.70,-5920.62,9180.00
6
- 22,120000.00,31764.18,67059.70,1605.97,18360.00
7
- 23,240000.00,31764.18,187059.70,30882.84,36720.00
8
- 31,30000.00,15882.08,3529.86,-5796.01,4590.00
9
- 32,60000.00,15882.08,33529.86,552.99,9180.00
10
- 33,120000.00,15882.08,93529.86,14016.42,18360.00
2
+ 11,30000.00,16093.38,8542.16,-945.78,4590.00
3
+ 12,60000.00,16093.38,38542.16,2054.22,9180.00
4
+ 13,460000.00,16093.38,443906.62,105269.97,30414.80
5
+ 21,60000.00,32186.76,6355.40,-6172.82,9180.00
6
+ 22,120000.00,32186.76,66355.40,1535.54,18360.00
7
+ 23,240000.00,32186.76,186355.40,30495.47,36720.00
8
+ 31,30000.00,16093.38,3177.70,-5939.56,4590.00
9
+ 32,60000.00,16093.38,33177.70,517.77,9180.00
10
+ 33,120000.00,16093.38,93177.70,13822.74,18360.00
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,12404.02,17595.98,114.60,4590.00
3
- 12,60000.00,12404.02,47595.98,4473.91,9180.00
4
- 13,460000.00,12404.02,447595.98,133869.61,30414.80
5
- 21,60000.00,24808.03,35191.97,-3770.79,9180.00
6
- 22,120000.00,24808.03,95191.97,4947.82,18360.00
7
- 23,240000.00,24808.03,215191.97,35840.55,36720.00
8
- 31,30000.00,18606.02,11393.98,-4526.38,4590.00
9
- 32,60000.00,18606.02,41393.98,886.12,9180.00
10
- 33,120000.00,18606.02,101393.98,13568.45,18360.00
2
+ 11,30000.00,12514.06,17485.94,99.65,4590.00
3
+ 12,60000.00,12514.06,47485.94,4412.46,9180.00
4
+ 13,460000.00,12514.06,447485.94,133608.15,30414.80
5
+ 21,60000.00,25028.13,34971.87,-3800.70,9180.00
6
+ 22,120000.00,25028.13,94971.87,4824.92,18360.00
7
+ 23,240000.00,25028.13,214971.87,35682.99,36720.00
8
+ 31,30000.00,18771.09,11228.91,-4601.98,4590.00
9
+ 32,60000.00,18771.09,41228.91,863.82,9180.00
10
+ 33,120000.00,18771.09,101228.91,13463.70,18360.00
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,15882.08,14117.92,-105.85,4590.00
3
- 12,60000.00,15882.08,44117.92,4067.80,9180.00
4
- 13,460000.00,15882.08,444117.92,134207.98,30414.80
5
- 21,60000.00,31764.18,28235.82,-2211.70,9180.00
6
- 22,120000.00,31764.18,88235.82,6635.60,18360.00
7
- 23,240000.00,31764.18,208235.82,41735.60,36720.00
8
- 31,30000.00,15882.08,14117.92,-3014.86,4590.00
9
- 32,60000.00,15882.08,44117.92,3067.80,9180.00
10
- 33,120000.00,15882.08,104117.92,19442.80,18360.00
2
+ 11,30000.00,16093.38,13906.62,-131.21,4590.00
3
+ 12,60000.00,16093.38,43906.62,3946.31,9180.00
4
+ 13,460000.00,16093.38,443906.62,133942.81,30414.80
5
+ 21,60000.00,32186.76,27813.24,-2262.41,9180.00
6
+ 22,120000.00,32186.76,87813.24,6392.61,18360.00
7
+ 23,240000.00,32186.76,207813.24,41492.61,36720.00
8
+ 31,30000.00,16093.38,13906.62,-3129.39,4590.00
9
+ 32,60000.00,16093.38,43906.62,2946.31,9180.00
10
+ 33,120000.00,16093.38,103906.62,19321.31,18360.00
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,13446.83,12265.02,-573.50,4590.00
3
- 12,60000.00,13446.83,42265.02,2739.00,9180.00
4
- 13,460000.00,13446.83,446553.17,108485.92,30414.80
5
- 21,60000.00,26893.67,15953.73,-4004.63,9180.00
6
- 22,120000.00,26893.67,75953.73,2495.37,18360.00
7
- 23,240000.00,26893.67,195953.73,36933.93,36720.00
8
- 31,30000.00,19799.67,1624.03,-4546.61,4590.00
9
- 32,60000.00,19799.67,31624.03,362.40,9180.00
10
- 33,120000.00,19799.67,91624.03,13412.91,18360.00
2
+ 11,30000.00,13625.73,12029.06,-597.09,4590.00
3
+ 12,60000.00,13625.73,42029.06,2599.83,9180.00
4
+ 13,460000.00,13625.73,446374.27,107826.13,30414.80
5
+ 21,60000.00,27251.46,15367.70,-4063.23,9180.00
6
+ 22,120000.00,27251.46,75367.70,2436.77,18360.00
7
+ 23,240000.00,27251.46,195367.70,36627.05,36720.00
8
+ 31,30000.00,20063.08,1246.50,-4673.54,4590.00
9
+ 32,60000.00,20063.08,31246.50,324.65,9180.00
10
+ 33,120000.00,20063.08,91246.50,13211.19,18360.00
taxcalc/reforms/ext.json CHANGED
@@ -1,32 +1,32 @@
1
1
  // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
2
- // USING TAX-CALCULATOR 4.3.4
3
- // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
4
- // AND 2028-to-2029 INDEXING FACTOR = 1.019400
2
+ // USING TAX-CALCULATOR 4.3.5
3
+ // WITH 2025-to-2026 INDEXING FACTOR = 1.024900
4
+ // AND 2028-to-2029 INDEXING FACTOR = 1.021800
5
5
  {
6
6
  "II_rt1": {"2026": 0.10},
7
- "II_brk1": {"2026": [12187.35, 24374.7, 12187.35, 17374.0, 24374.7]},
7
+ "II_brk1": {"2026": [12221.93, 24443.86, 12221.93, 17423.3, 24443.86]},
8
8
  "PT_rt1": {"2026": 0.10},
9
- "PT_brk1": {"2026": [12187.35, 24374.7, 12187.35, 17374.0, 24374.7]},
9
+ "PT_brk1": {"2026": [12221.93, 24443.86, 12221.93, 17423.3, 24443.86]},
10
10
  "II_rt2": {"2026": 0.12},
11
- "II_brk2": {"2026": [49541.45, 99082.9, 49541.45, 66276.7, 99082.9]},
11
+ "II_brk2": {"2026": [49682.03, 99364.06, 49682.03, 66464.76, 99364.06]},
12
12
  "PT_rt2": {"2026": 0.12},
13
- "PT_brk2": {"2026": [49541.45, 99082.9, 49541.45, 66276.7, 99082.9]},
13
+ "PT_brk2": {"2026": [49682.03, 99364.06, 49682.03, 66464.76, 99364.06]},
14
14
  "II_rt3": {"2026": 0.22},
15
- "II_brk3": {"2026": [105623.7, 211247.4, 105623.7, 105623.7, 211247.4]},
15
+ "II_brk3": {"2026": [105923.42, 211846.83, 105923.42, 105923.42, 211846.83]},
16
16
  "PT_rt3": {"2026": 0.22},
17
- "PT_brk3": {"2026": [105623.7, 211247.4, 105623.7, 105623.7, 211247.4]},
17
+ "PT_brk3": {"2026": [105923.42, 211846.83, 105923.42, 105923.42, 211846.83]},
18
18
  "II_rt4": {"2026": 0.24},
19
- "II_brk4": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 403281.2]},
19
+ "II_brk4": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 404425.54]},
20
20
  "PT_rt4": {"2026": 0.24},
21
- "PT_brk4": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 403281.2]},
21
+ "PT_brk4": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 404425.54]},
22
22
  "II_rt5": {"2026": 0.32},
23
- "II_brk5": {"2026": [256036.55, 512073.1, 256036.55, 256011.0, 512073.1]},
23
+ "II_brk5": {"2026": [256763.07, 513526.14, 256763.07, 256737.45, 513526.14]},
24
24
  "PT_rt5": {"2026": 0.32},
25
- "PT_brk5": {"2026": [256036.55, 512073.1, 256036.55, 256011.0, 512073.1]},
25
+ "PT_brk5": {"2026": [256763.07, 513526.14, 256763.07, 256737.45, 513526.14]},
26
26
  "II_rt6": {"2026": 0.35},
27
- "II_brk6": {"2026": [640129.7, 768135.2, 384067.6, 640129.7, 768135.2]},
27
+ "II_brk6": {"2026": [641946.12, 770314.84, 385157.42, 641946.12, 770314.84]},
28
28
  "PT_rt6": {"2026": 0.35},
29
- "PT_brk6": {"2026": [640129.7, 768135.2, 384067.6, 640129.7, 768135.2]},
29
+ "PT_brk6": {"2026": [641946.12, 770314.84, 385157.42, 641946.12, 770314.84]},
30
30
  "II_rt7": {"2026": 0.37},
31
31
  "II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
32
32
  "PT_rt7": {"2026": 0.37},
@@ -36,10 +36,10 @@
36
36
  "ODC_c": {"2026": 500.00},
37
37
  "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
38
38
  "ACTC_Income_thd": {"2026": 2500.00},
39
- "AMT_em": {"2026": [90038.2, 140014.0, 70007.0, 90038.2, 140014.0]},
40
- "AMT_em_ps": {"2026": [640129.7, 1280259.4, 640129.7, 640129.7, 1280259.4]},
41
- "AMT_em_pe": {"2026": 940401.17},
42
- "STD": {"2026": [15330.0, 30660.0, 15330.0, 22995.0, 30660.0]},
39
+ "AMT_em": {"2026": [90293.69, 140411.3, 70205.65, 90293.69, 140411.3]},
40
+ "AMT_em_ps": {"2026": [641946.12, 1283892.23, 641946.12, 641946.12, 1283892.23]},
41
+ "AMT_em_pe": {"2026": 945745.66},
42
+ "STD": {"2026": [15373.5, 30747.0, 15373.5, 23060.25, 30747.0]},
43
43
  "ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]},
44
44
  "ID_Charity_crt_cash": {"2026": 0.60},
45
45
  "ID_Casualty_hc": {"2026": 1.00},
@@ -50,10 +50,10 @@
50
50
  "II_em": {"2026": 0.00},
51
51
  "II_em_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
52
52
  "PT_qbid_rt": {"2026": 0.20},
53
- "PT_qbid_taxinc_thd": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 201640.6]},
53
+ "PT_qbid_taxinc_thd": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 202212.77]},
54
54
  "PT_qbid_taxinc_gap": {"2026": [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]},
55
55
  "PT_qbid_w2_wages_rt": {"2026": 0.50},
56
56
  "PT_qbid_alt_w2_wages_rt": {"2026": 0.25},
57
57
  "PT_qbid_alt_property_rt": {"2026": 0.03},
58
- "ALD_BusinessLosses_c": {"2029": [339332.31, 678664.61, 339332.31, 339332.31, 678664.61]}
58
+ "ALD_BusinessLosses_c": {"2029": [342803.73, 685607.47, 342803.73, 342803.73, 685607.47]}
59
59
  }
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,5100.00
3
- 12,60000.00,6723.42,48988.43,5935.27,10200.00
4
- 13,460000.00,6723.42,453276.58,135058.27,33078.00
5
- 21,60000.00,13446.83,29400.57,-2177.25,10200.00
6
- 22,120000.00,13446.83,89400.57,8226.47,20400.00
7
- 23,240000.00,13446.83,209400.57,44745.39,40800.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,5100.00
9
- 32,60000.00,9899.84,41523.86,2721.83,10200.00
10
- 33,120000.00,9899.84,101523.86,17870.48,20400.00
2
+ 11,30000.00,6812.86,18841.93,526.05,5100.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,10200.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,33078.00
5
+ 21,60000.00,13625.73,28993.43,-2251.46,10200.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,20400.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,40800.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,5100.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,10200.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,20400.00
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,135058.27,44340.00
5
- 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
- 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,526.05,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,44340.00
5
+ 21,60000.00,13625.73,28993.43,-2251.46,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,4590.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,135058.27,70380.00
5
- 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
- 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,526.05,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,70380.00
5
+ 21,60000.00,13625.73,28993.43,-2251.46,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,4590.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,134778.52,30414.80
5
- 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
- 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,526.05,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134109.50,30414.80
5
+ 21,60000.00,13625.73,28993.43,-2251.46,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,4590.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
taxcalc/taxcalcio.py CHANGED
@@ -68,6 +68,7 @@ class TaxCalcIO():
68
68
  outdir=None):
69
69
  # pylint: disable=too-many-arguments,too-many-locals
70
70
  # pylint: disable=too-many-branches,too-many-statements
71
+ self.gf_reform = None
71
72
  self.errmsg = ''
72
73
  # check name and existence of INPUT file
73
74
  inp = 'x'
@@ -288,6 +289,7 @@ class TaxCalcIO():
288
289
  gfactors_ref = GrowFactors()
289
290
  gdiff_baseline.apply_to(gfactors_ref)
290
291
  gdiff_response.apply_to(gfactors_ref)
292
+ self.gf_reform = copy.deepcopy(gfactors_ref)
291
293
  # create Policy objects:
292
294
  # ... the baseline Policy object
293
295
  base = Policy(gfactors=gfactors_base)
@@ -571,10 +573,13 @@ class TaxCalcIO():
571
573
  Write reform documentation to text file.
572
574
  """
573
575
  if len(self.policy_dicts) <= 1:
574
- doc = Calculator.reform_documentation(self.param_dict)
576
+ doc = Calculator.reform_documentation(
577
+ self.param_dict, self.gf_reform
578
+ )
575
579
  else:
576
- doc = Calculator.reform_documentation(self.param_dict,
577
- self.policy_dicts[1:])
580
+ doc = Calculator.reform_documentation(
581
+ self.param_dict, self.gf_reform, self.policy_dicts[1:]
582
+ )
578
583
  doc_fname = self._output_filename.replace('.csv', '-doc.text')
579
584
  with open(doc_fname, 'w', encoding='utf-8') as dfile:
580
585
  dfile.write(doc)
@@ -1,26 +1,26 @@
1
1
  ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
2
  Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1
3
3
  AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.2,16487.0
4
- Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,81.1
5
- Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2181.4
6
- Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,139.0
7
- Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1610.8
8
- Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.5
9
- Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11810.0
10
- Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2347.6
11
- AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15102.7
12
- AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,17.1
13
- AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.1
14
- Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2364.7
15
- Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,97.8
16
- Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,30.0
4
+ Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,79.7
5
+ Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2163.0
6
+ Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,140.4
7
+ Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1659.4
8
+ Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2125.0
9
+ Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11766.1
10
+ Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2327.3
11
+ AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15116.4
12
+ AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,16.8
13
+ AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.0
14
+ Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2344.1
15
+ Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,98.7
16
+ Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,29.5
17
17
  Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
18
  Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,91.9,97.0,102.3,107.8
19
- Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1719.7,1817.1,1894.4,2001.7,2344.7
19
+ Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1719.7,1817.1,1894.4,2001.7,2323.7
20
20
  Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1433.8,1505.8,1577.3,1647.1
21
- Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3991.9
22
- With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,95.7
23
- With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.7
21
+ Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3970.8
22
+ With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,96.2
23
+ With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.8
24
24
  UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
25
  "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
26
26
  Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
@@ -1,44 +1,44 @@
1
1
  ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034
2
- c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80250, 82362, 84514, 86849, 89344, 91949, 94677, 98305, 99811, 102616
2
+ c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80249, 82361, 84515, 86849, 89341, 91949, 94676, 98274, 99813, 102616
3
3
  c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698
4
- c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6803, 7011, 7493, 7881, 8018, 8324, 8672, 8950, 9288, 9614, 9940, 10266, 10611, 10970, 11450, 11641, 12004
5
- c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7806, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791
6
- c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57321, 58385, 60072, 61575, 63147, 64911, 66831, 68828, 70916, 73685, 74835, 76970
7
- c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14164, 14544, 14965, 15398, 15840, 16404, 16816, 17278
8
- c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16
9
- c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 134, 129, 124, 359, 116, 107, 101, 97, 94, 91, 88, 85, 82, 80, 77, 74, 72
10
- c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 371, 387, 400, 415, 430, 446, 458, 487, 496, 513
11
- c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 122, 119, 120, 0, 108, 109, 109, 107, 105, 103, 101, 100, 98, 96, 95, 94, 92
12
- c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 271, 271, 286, 379, 349, 364, 360, 367, 372, 379, 388, 397, 406, 414, 421, 451, 461
13
- cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 753, 779, 803
4
+ c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6799, 7003, 7481, 7870, 8002, 8296, 8655, 8929, 9267, 9592, 9920, 10242, 10589, 10945, 11419, 11619, 11977
5
+ c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7988, 8640, 8989, 9218, 9445, 9662, 9869, 10084, 10307, 10540, 10788, 11005, 11255
6
+ c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44486, 45339, 46360, 55795, 54396, 57019, 58210, 59884, 61349, 62887, 64617, 66498, 68459, 70505, 73204, 74342, 76428
7
+ c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 9983, 10101, 10420, 13279, 12471, 13014, 13143, 13469, 13736, 14036, 14397, 14799, 15213, 15633, 16166, 16565, 17002
8
+ c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 16, 16, 17, 17, 17, 16, 16
9
+ c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 104, 99, 96, 92, 89, 86, 83, 80, 77, 75, 71, 69
10
+ c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 341, 354, 368, 382, 395, 409, 423, 439, 450, 477, 487, 503
11
+ c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 112, 111, 109, 107, 105, 103, 102, 100, 99, 98, 97, 96
12
+ c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 344, 357, 356, 362, 367, 373, 380, 389, 397, 404, 409, 438, 447
13
+ cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 752, 779, 804
14
14
  data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
- e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49845, 51560, 53249, 54854, 56386, 57942, 59566, 61249, 62996, 65316, 66184, 67901
16
- e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 575, 661, 718, 784, 831, 869, 890, 919, 951, 994, 1007, 1029
15
+ e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44620, 47745, 49844, 51560, 53247, 54853, 56386, 57942, 59564, 61248, 62996, 65293, 66185, 67901
16
+ e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 575, 661, 718, 784, 831, 869, 890, 919, 951, 993, 1007, 1029
17
17
  e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 397, 459, 499, 548, 582, 609, 623, 643, 661, 678, 710, 726
18
- e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 2160, 2197, 2240, 2271, 2289, 2326, 2388, 2455, 2525, 2619, 2656, 2729
19
- e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1517, 1541, 1570, 1591, 1601, 1625, 1667, 1714, 1763, 1828, 1847, 1898
18
+ e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 2160, 2197, 2240, 2271, 2289, 2326, 2388, 2455, 2525, 2618, 2656, 2729
19
+ e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1310, 1356, 1517, 1541, 1570, 1591, 1601, 1625, 1667, 1714, 1763, 1827, 1847, 1898
20
20
  e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 233, 243, 251, 260, 268, 277, 285, 294, 302, 313, 321, 330
21
21
  e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 97, 101, 106, 110, 115, 119, 123, 128, 134, 142, 147
22
- e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2029, 2098, 2164, 2233, 2296, 2357, 2417, 2479, 2546, 2640, 2681, 2757
23
- e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 33, 31, 30, 29, 29, 30, 30, 31, 32, 34, 34, 35
24
- e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -260, -273, -255, -247, -241, -235, -234, -238, -242, -254, -267, -262, -270
25
- e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2641, 2788, 2930, 3073, 3210, 3354, 3497, 3644, 3795, 3984, 4093, 4254
26
- e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7844, 8187, 8486, 8783, 9073, 9362, 9649, 9934, 10235, 10597, 11008, 11315
27
- e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4782, 4974, 5144, 5317, 5484, 5656, 5828, 6012, 6205, 6460, 6573, 6773
28
- e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 5558, 5566, 5646, 5697, 5765, 5872, 6006, 6122, 6247, 6451, 6515, 6677
22
+ e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2029, 2098, 2164, 2233, 2296, 2357, 2417, 2479, 2545, 2639, 2681, 2757
23
+ e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 33, 31, 30, 29, 29, 30, 30, 31, 32, 33, 34, 35
24
+ e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -260, -273, -255, -247, -241, -235, -234, -237, -242, -254, -267, -262, -270
25
+ e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2490, 2641, 2788, 2931, 3073, 3210, 3354, 3496, 3644, 3795, 3983, 4093, 4254
26
+ e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7844, 8188, 8486, 8783, 9073, 9362, 9648, 9935, 10235, 10594, 11008, 11315
27
+ e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4782, 4975, 5145, 5316, 5484, 5656, 5828, 6012, 6205, 6458, 6573, 6773
28
+ e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 5558, 5567, 5646, 5697, 5765, 5873, 6006, 6122, 6247, 6449, 6516, 6677
29
29
  e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -20, -18, -17, -16, -15, -15, -14, -12, -11, -5, -14, -12
30
30
  e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 148, 170, 175, 182, 189, 197, 205, 212, 219, 221, 227
31
- e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7939, 8325, 8703, 9084, 9481, 9881, 10283, 10682, 10886, 11568, 11995
31
+ e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7939, 8325, 8703, 9084, 9481, 9881, 10283, 10682, 10900, 11568, 11995
32
32
  e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 88, 92, 96, 100, 103, 107, 111, 115, 119, 126, 124, 129
33
33
  e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 74, 77, 80, 82, 85, 88, 90, 93, 96, 99, 103, 106
34
34
  e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 8, 9, 9, 9, 10, 10, 10, 11, 11, 11
35
35
  e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 34, 36, 37, 38, 39, 41, 42, 43, 45, 46, 47
36
36
  e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 68, 71, 73, 75, 77, 79, 81, 83, 85, 86, 92, 93
37
- e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 197, 188, 191, 193, 196, 200, 204, 209, 218, 205, 210
37
+ e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 197, 189, 191, 193, 196, 200, 204, 209, 218, 205, 210
38
38
  e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24, 22, 23, 23, 23, 23, 24, 24, 25, 24, 24
39
39
  e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 144, 150, 154, 159, 163, 167, 171, 176, 180, 192, 188, 192
40
40
  e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6
41
- e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 60, 62, 64, 66, 67, 69, 71, 72, 75, 76, 77
41
+ e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 54, 57, 60, 62, 64, 66, 67, 69, 71, 72, 75, 76, 77
42
42
  e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 9, 9, 9, 10, 10, 10, 11, 11, 11
43
43
  e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14, 14, 15, 15, 16, 16, 17, 18, 19, 19, 19
44
44
  e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 125, 125, 127, 127, 129, 131, 133, 136, 137, 141, 144, 147
@@ -48,33 +48,33 @@ e09700,Recapture of Investment Credit, 0, 0, 0, 0,
48
48
  e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
49
  e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 53, 54, 56, 57, 58, 60, 61, 63, 66, 68, 70
50
50
  e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16, 16, 17, 17, 18, 18, 19, 19, 20, 21, 21
51
- e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1145, 1106, 1127, 1149, 1168, 1193, 1216, 1240, 1277, 1264, 1285
52
- e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2428, 2525, 2612, 2699, 2782, 2866, 2948, 3035, 3123, 3238, 3322, 3412
53
- e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1743, 1821, 1891, 1962, 2031, 2101, 2171, 2245, 2321, 2403, 2464, 2540
54
- e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2495, 2619, 2734, 2850, 2965, 3084, 3203, 3328, 3463, 3626, 3713, 3851
51
+ e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1145, 1106, 1127, 1149, 1169, 1193, 1216, 1240, 1276, 1264, 1285
52
+ e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2428, 2525, 2611, 2699, 2782, 2866, 2948, 3035, 3123, 3237, 3322, 3412
53
+ e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1743, 1821, 1891, 1962, 2031, 2101, 2171, 2245, 2321, 2404, 2464, 2540
54
+ e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2495, 2619, 2734, 2850, 2965, 3084, 3203, 3328, 3463, 3625, 3713, 3851
55
55
  e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1302, 1359, 1411, 1463, 1514, 1567, 1618, 1670, 1724, 1783, 1831, 1886
56
56
  e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 310, 322, 334, 345, 356, 368, 380, 392, 405, 416, 427, 439
57
- e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 976, 1019, 1059, 1097, 1135, 1171, 1206, 1242, 1280, 1316, 1364, 1408, 1448
57
+ e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 975, 1019, 1059, 1097, 1135, 1171, 1206, 1242, 1280, 1316, 1364, 1408, 1448
58
58
  e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 199, 209, 192, 188, 182, 181, 183, 187, 192, 200, 206, 205, 213
59
59
  e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 55, 58, 54, 52, 50, 50, 50, 50, 50, 51, 52, 56, 56
60
- e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 4398, 4394, 4447, 4477, 4519, 4594, 4687, 4765, 4836, 4953, 5066, 5178
60
+ e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 4398, 4394, 4447, 4477, 4519, 4594, 4687, 4766, 4836, 4951, 5066, 5178
61
61
  e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 68, 69, 71, 72, 75, 78, 81, 85, 90, 96, 92, 96
62
62
  e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 148, 152, 156, 160, 164, 168, 173, 178, 186, 187, 192
63
63
  e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21, 21, 22, 22, 22, 23, 23, 23, 24, 26, 26
64
- e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 111, 116, 119, 123, 126, 130, 133, 138, 140, 145, 149, 154
64
+ e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 111, 116, 119, 123, 126, 130, 133, 138, 140, 144, 149, 154
65
65
  e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 236, 245, 253, 261, 269, 278, 286, 296, 305, 318, 325, 336
66
66
  e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 123, 128, 132, 137, 141, 145, 150, 153, 158, 163, 171, 176
67
- eitc,Federal EITC, 376, 369, 364, 352, 342, 340, 341, 347, 324, 335, 363, 385, 391, 395, 399, 403, 407, 411, 417, 425, 429, 436
67
+ eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 382, 396, 402, 409, 415, 420, 426, 433, 440, 451, 457, 467
68
68
  elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
69
69
  g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66
70
- iitax,Federal income tax liability, 6826, 7764, 7820, 7778, 8605, 9092, 9293, 6890, 9516, 11572, 12100, 12244, 12629, 12976, 13335, 13744, 14187, 14638, 15097, 15689, 16089, 16567
71
- k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -178, -175, -168, -158, -146, -124, -103, -67, -149, -123
70
+ iitax,Federal income tax liability, 6826, 7764, 7820, 7778, 8605, 9071, 9251, 6827, 9422, 11452, 11929, 12145, 12523, 12849, 13188, 13577, 13998, 14428, 14862, 15419, 15805, 16254
71
+ k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -177, -174, -168, -158, -145, -124, -103, -68, -150, -123
72
72
  k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33
73
73
  nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
74
  nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
75
  p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
- p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -286, -326, -335
77
- p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5389, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5023, 5090, 5224
78
- payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6770, 7016, 7253, 7477, 7690, 7906, 8130, 8363, 8611, 8942, 9037, 9280
79
- pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1408, 1448, 1491, 1532, 1578, 1638, 1655, 1698
76
+ p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -285, -327, -335
77
+ p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5390, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5021, 5090, 5224
78
+ payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6769, 7016, 7253, 7477, 7690, 7906, 8129, 8363, 8611, 8939, 9038, 9280
79
+ pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1407, 1448, 1490, 1532, 1578, 1637, 1655, 1698
80
80
  pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 558, 577, 595, 612, 629, 645, 661, 678, 695, 720, 738, 756